Ill. Admin. Code. tit 86, § 125.115 - Nontaxable Transactions

The tax does not apply to rental receipts from the following transactions:

a) an agreement for the use of tangible personal property which is required to be titled and registered by a State agency

$$35 ILCS 180/35$$

;

b) an agreement for the use of merchandise by an individual for personal, family, or household purposes for an initial period of more than 4 months;

c) an agreement for the use of merchandise by an individual for personal, family, or household purposes that is not automatically renewable;

d) an agreement for the use of merchandise by an individual for personal, family, or household purposes that does not permit the consumer to become the owner of the merchandise;

e) an isolated or occasional agreement for the rental of merchandise; and

f) transactions protected by the Commerce Clause of the United States Constitution (U.S. Const. Art. 1, Sec. 8, Cl. 3). (See Section 150.310 Exemptions to Avoid Multi-State Taxation.)