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  1. LII
  2. State Regulations
  3. Illinois Administrative Code
  4. Title 86 - REVENUE
  5. Ill. Admin. Code tit. 86, pt. 180 - AUTOMOBILE RENTING OCCUPATION TAX
  6. Subpart A - NATURE OF THE TAX

Subpart A - NATURE OF THE TAX

  • State Regulations
  • Compare
  1. § 180.101 - Character And Rate Of The Tax
  2. § 180.105 - Responsibility Of Trustees, Receivers, Executors Or Administrators
  3. § 180.110 - Occasional Rental Transactions
  4. § 180.115 - Habitual Rental Transactions

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.


  1. § 180.101 - Character And Rate Of The Tax
  2. § 180.105 - Responsibility Of Trustees, Receivers, Executors Or Administrators
  3. § 180.110 - Occasional Rental Transactions
  4. § 180.115 - Habitual Rental Transactions

State Regulations Toolbox



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