Ill. Admin. Code. tit 86, § 190.105 - Relation of Automobile Renting Use Tax to Automobile Renting Occupation Tax

Section 190.105 - Relation of Automobile Renting Use Tax to Automobile Renting Occupation TaxSection 190.105 - Relation of Automobile Renting Use Tax to Automobile Renting Occupation Tax

Section 190.101 - Description, Rate and Base of the Tax Section 190.110 - Collection of the Tax From Rentees by Automobile Rentors Maintaining a Place of Business in This State

The Automobile Renting Use Tax [35 ILCS 155/4] complements the Automobile Renting Occupation Tax [35 ILCS 155/3]. That is why the Automobile Renting Use Tax is restricted to situations in which automobiles are rented from automobile rentors under lease terms of one year or less.

(Source: Amended at 49 Ill. Reg. 7684, effective May 19, 2025)

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