Use Tax Act.
35 Ilcs 65 - Advancing Innovative Manufacturing for Illinois Tax Credit Act.35 Ilcs 110 - Service Use Tax Act.
Sec. 1 - This Act Shall Be Known and May Be Cited as the "use Tax Act"Sec. 1.05 - Legislative Intent; LeasesSec. 1aSec. 2 - DefinitionsSec. 2aSec. 2a-1Sec. 2bSec. 2cSec. 2d - Marketplace Facilitators and Marketplace SellersSec. 3 - Tax ImposedSec. 3-5 - ExemptionsSec. 3-5.1 - Biodiesel, Renewable Diesel, and Biodiesel BlendsSec. 3-5.5 - Food and Drugs Sold by Not-for-profit Organizations; ExemptionSec. 3-6 - Sales Tax Holiday ItemsSec. 3-7 - Aggregate Manufacturing ExemptionSec. 3-8 - Hospital ExemptionSec. 3-10 - Rate of TaxSec. 3-10.5Sec. 3-15 - PhotoprocessingSec. 3-20 - BullionSec. 3-25 - Computer SoftwareSec. 3-27 - Prepaid Telephone Calling ArrangementsSec. 3-30 - Graphic Arts ProductionSec. 3-35 - Production AgricultureSec. 3-40 - GasoholSec. 3-41 - BiodieselSec. 3-42 - Biodiesel BlendSec. 3-42.5 - Renewable DieselSec. 3-43 - BiomassSec. 3-44 - Majority Blended Ethanol FuelSec. 3-44.3 - Mid-range Ethanol BlendSec. 3-44.5 - Diesel FuelSec. 3-45 - CollectionSec. 3-50 - Manufacturing and Assembly ExemptionSec. 3-55 - Multistate ExemptionSec. 3-60 - Rolling Stock ExemptionSec. 3-61 - Motor Vehicles; Trailers; Use as Rolling Stock DefinitionSec. 3-65Sec. 3-70 - Property Acquired by NonresidentSec. 3-75 - Serviceman TransferSec. 3-80 - Liability Because of Amendatory ActSec. 3-85 - Manufacturer's Purchase CreditSec. 3-87 - Sustainable Aviation Fuel Purchase CreditSec. 3-90 - Sunset of Exemptions, Credits, and DeductionsSec. 3aSec. 4Sec. 5Sec. 6Sec. 7Sec. 8Sec. 9Sec. 10Sec. 10.5 - Individual Use Tax AmnestySec. 10aSec. 11Sec. 12 - Applicability of Retailers' Occupation Tax Act and Uniform Penalty and Interest ActSec. 12aSec. 12bSec. 13Sec. 14Sec. 15Sec. 18Sec. 19Sec. 20Sec. 21Sec. 22