TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 190
AUTOMOBILE RENTING USE TAX
SECTION 190.101 DESCRIPTION, RATE AND BASE OF THE TAX
Section 190.101 Description,
Rate and Base of the Tax
a) The Automobile Renting Use Tax (Section 4 of the Automobile
Renting Occupation and Use Tax Act (the Act) (35 ILCS
155/4) is a tax imposed upon the privilege of using, in this State,
an automobile rented from a rentor under lease terms of one year or less.
The tax is imposed at the rate of 5% of the rental price paid to the
rentor. [35 ILCS 155/4]
b) "Use" means any incident of control by a rentee,
including the possession or the right to possession, over an automobile
pursuant to a rental agreement for that automobile under a rental term of one
year or less.
c) However, if the automobile rentor from whom the automobile is
rented would not be taxable under the Act despite all elements of the rental
transaction occurring in Illinois, then the tax imposed by the Act shall not
apply to the use of the rented automobile in this State. For example, a rentee
of an automobile from a rentor who qualifies as an isolated or occasional
rentor so as not to incur Automobile Renting Occupation Tax liability does not
incur Automobile Renting Use Tax liability when using that rented automobile in
Illinois.
d) "Rentor" means any person, firm, corporation or association
engaged in the business of renting or leasing automobiles to users. For this
purpose, the objective of making a profit is not necessary to make the renting
activity a business. "Rentor" does not include a car-sharing program
or a shared-vehicle owner, as defined in Section 5 of the Car-Sharing Program
Act [815 ILCS 312], if
tax due on the automobile under the Retailers' Occupation Tax Act or Use Tax
Act was paid upon the purchase of the automobile or when the automobile was
brought into Illinois. The car-sharing program shall ask a shared vehicle
owner if the shared vehicle owner paid applicable taxes at the time of
purchase. Notwithstanding any law to the contrary, the car-sharing program
shall have the right to rely on the shared vehicle owner's response and to be
held legally harmless for such reliance.
e) "Rentee"
means any user to whom the possession, or the right to possession, of an
automobile is transferred for a valuable consideration for a period of one year
or less, whether paid for by the "rentee" or by someone else.
"Rentee" does not include a shared-vehicle driver, as defined in
Section 5 of the Car-Sharing Program Act [815 ILCS 312], if tax due on the
automobile under the Retailers' Occupation Tax Act or Use Tax Act was paid upon
the purchase of the automobile or when the automobile was brought into
Illinois. The car-sharing program shall ask a shared vehicle owner if the
shared vehicle owner paid applicable taxes at the time of purchase.
Notwithstanding any law to the contrary, the car-sharing program shall have the
right to rely on the shared vehicle owner's response and to be held legally
harmless for such reliance.
f) "Rental price" means the consideration for renting or leasing
an automobile valued in money, whether received in money or otherwise,
including cash credits, property and services, and shall be determined without
any deduction on account of the cost of the property rented, the cost of
materials used, labor or service cost, or any other expense whatsoever, but
does not include charges that are added by a rentor on account of the rentor's
tax liability under the
Act or on account of the rentor's duty to collect, from the rentee, the
tax that is imposed by Section 4 of the Act. The phrase "rental
price" does not include compensation paid to a rentor by a rentee in
consideration of the waiver by the rentor of any right of action or claim
against the rentee for loss or damage to the automobile rented and also does
not include a separately stated charge for insurance or recovery of refueling
costs or other separately stated charges that are not for the use of tangible
personal property. "Rental price" does not include consideration
paid for peer-to-peer car sharing to a shared-vehicle owner or a car-sharing
program, as those terms are defined in Section 5 of the Car-Sharing Program Act
[815 ILCS 312], if tax
due on the automobile under the Retailers' Occupation Tax Act or Use Tax Act
was paid upon the purchase of the automobile or when the automobile was brought
into Illinois. The car-sharing program shall ask a shared vehicle owner if the
shared vehicle owner paid applicable taxes at the time of purchase. Notwithstanding
any law to the contrary, the car-sharing program shall have the right to rely
on the shared vehicle owner's response and to be held legally harmless for such
reliance. [35 ILCS 155/2]
(Source: Amended at 49 Ill. Reg. 7684, effective May 19, 2025)
 | TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 190
AUTOMOBILE RENTING USE TAX
SECTION 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 Tax
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)
| TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 190
AUTOMOBILE RENTING USE TAX
SECTION 190.110 COLLECTION OF THE TAX FROM RENTEES BY AUTOMOBILE RENTORS MAINTAINING A PLACE OF BUSINESS IN THIS STATE
Section 190.110 Collection
of the Tax from Rentees by Automobile Rentors Maintaining a Place of Business
in This State
a) The Automobile Renting Use Tax must be collected from rentees
by all rentors maintaining a place of business in this State. "Rentor
maintaining a place of business in this State" shall mean and include any
automobile rentor having or maintaining in this State, directly or by a
subsidiary, an office, distribution point, warehouse or other facility or place
of business, or any agent or other representative operating in this State under
the authority of the rentor or its subsidiary, irrespective of whether such
place of business or agent or other representative is located here permanently
or temporarily, or whether such rentor or subsidiary is licensed to do business
in this State. The term "rentor maintaining a place of business in this
State" has the same scope and effect as does the term "retailer
maintaining a place of business in this State" by virtue of the
incorporation of Section 2 of the Use Tax Act [35
ILCS 105/2] into Section 4 of the Act.
b) It does not matter that an agent may engage in business on the
agent's own account in other transactions, or that the agent may act as agent
for other persons in other transactions, or that the agent is not an employee
but is an independent contractor acting as agent. The term "agent"
is broader than the term "employee". "Agent" includes
anyone acting under the principal's authority in an agency capacity.
(Source: Amended at 49 Ill. Reg. 7684, effective May 19, 2025)
| TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 190
AUTOMOBILE RENTING USE TAX
SECTION 190.115 ACCOUNTING FOR THE TAX
Section 190.115 Accounting
for the Tax
a) If the rentor is required or authorized to collect the
Automobile Renting Use Tax, then the rentee must pay the tax to the rentor.
However, the rentor's failure to collect the tax from the rentee does not
prevent the Department of Revenue (the Department) from collecting the tax
directly from the rentee whether the rentor's liability to remit tax is to
remit it in the form of Automobile Renting Occupation Tax or in the form of
Automobile Renting Use Tax. If the rentee rents an automobile from a rentor
under lease terms of one year or less but does not pay the Automobile Renting
Use Tax to that rentor, the rentee shall pay the Automobile Renting Use Tax directly
to the Department.
b) The rentor must remit the Automobile Renting Use Tax the rentor collects to the Department, but first
reduces what the rentor must remit in this
connection by the Automobile Renting Occupation Tax (if any) which the rentor is required to pay and does pay to the
Department in connection with the same automobile rental transaction.
(Source: Amended at 49 Ill. Reg. 7684, effective May 19, 2025)
| TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 190
AUTOMOBILE RENTING USE TAX
SECTION 190.120 AUTOMOBILE RENTING USE TAX MUST BE SEPARATELY STATED
Section 190.120 Automobile Renting Use Tax Must be Separately Stated
a) In collecting the Automobile Renting Use Tax
from a rentee, the rentor must state the tax as a distinct item separate and
apart from the rental price of the automobile. If the tax is not stated as
a separate item, it will be presumed that the tax was not collected from the
rentee, and the rentor will be entitled to no deduction from total rental
receipts for collection of the tax from the rentee. The best evidence that the
tax was stated as a separate item is a receipt given to the rentee which shows
the tax as a distinct item separate and apart from the rental price of the
automobile. [35 ILCS 155/4]
b) If a rentor does not keep a detailed record for
the return period of the Automobile Renting Use Tax (ARUT) which the rentor
collects so as clearly to segregate these added charges from other receipts,
absent information to the contrary, it will be assumed that the ARUT collected
equals 5% of the taxable receipts received in such return period from taxable
automobile rentals.
c) The rentor may eliminate the amount of ARUT the
rentor collects from total rental receipts to arrive at the rentor's taxable
rental receipts by:
1) subtracting the amount collected from the rentee
as ARUT, as shown by such rentor's books and records, from total rental
receipts; or
2) by subtracting, from the total rental receipts
which the rentor receives from taxable automobile rentals, the figure obtained
by dividing such rental receipts by 105 and multiplying the result by 5.
(Source: Amended at 49 Ill. Reg. 7684, effective May 19, 2025)
SUBPART B: EXEMPT AUTO RENTING USES AND AUTO RENTEES NOT SUBJECT TO THE TAX
| TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 190
AUTOMOBILE RENTING USE TAX
SECTION 190.125 EXEMPTIONS TO AVOID MULTI-STATE TRANSACTIONS
Section 190.125 Exemptions
to Avoid Multi-State Transactions
a) To prevent actual multi-state taxation, the Automobile Renting
Use Tax does not apply to the use in this State of automobiles rented under
lease terms of one year or less under the following circumstances:
1) the use, in this State, of an automobile rented outside this
State by a non-resident and brought into this State by that non-resident for the non-resident's own use while temporarily within
this State or while passing through this State, and
2) the use, in this State, of an automobile rented outside this
State by any person who has already paid a rental tax in another state to the
extent of the amount of such tax properly due and paid in such other state (for
this purpose, "State" includes the District of Columbia).
b) Since the exemptions established in subsections (a)(1) and (2)
do not exist as far as the Automobile Renting Occupation Tax is concerned,
these two exemptions have application only where the sole tax liability
involved is Automobile Renting Use Tax. If the rentor in the same transaction
incurs Automobile Renting Occupation Tax liability, these exemptions have no
application.
(Source: Amended at 49 Ill. Reg. 7684, effective May 19, 2025)
| TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 190
AUTOMOBILE RENTING USE TAX
SECTION 190.130 NON-RESIDENT EXEMPTIONS
Section 190.130 Non-Resident
Exemptions
The Automobile Renting Use Tax
does not apply to the use, in this State, of an automobile rented outside this
State by a non-resident individual who then brings that automobile to this
State for use here if that individual has used the rented automobile outside
this State at least three months before bringing the rented automobile to this
State.
(Source: Amended at 25 Ill. Reg. 8329, effective June 22, 2001)
| TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 190
AUTOMOBILE RENTING USE TAX
SECTION 190.135 MEANING OF "RENTED OUTSIDE THIS STATE"
Section 190.135 Meaning of
"Rented Outside This State"
"Rented Outside This
State", in addition to its usual and popular meaning, shall include the
delivery, by the rentor, outside Illinois, of an automobile rented in Illinois
under a lease term of one year or less and delivered by the rentor from a point
in this State to a point outside this State.
| TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 190
AUTOMOBILE RENTING USE TAX
SECTION 190.140 EXEMPT RENTEES
Section 190.140 Exempt
Rentees
The
ARUT does not apply to the following:
a) Governmental bodies are exempt from the Automobile Renting
Use Tax.
b) Corporations, societies, associations, foundations or
institutions organized and operated exclusively for charitable, religious or
educational purposes are exempt from Automobile Renting Use Tax.
c) Not-for-profit corporations, societies, associations,
foundations, institutions or organizations which have no compensated officers
or employees and which are organized and operated primarily for the recreation
of persons 55 years of age or older are exempt from Automobile Renting Use Tax.
[35 ILCS 155/4]
(Source: Amended at 49 Ill. Reg. 7684, effective May 19, 2025)
SUBPART C: RECEIPT FOR THE TAX
| TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 190
AUTOMOBILE RENTING USE TAX
SECTION 190.145 RECEIPT
Section 190.145 Receipt
When an automobile rentor
collects Automobile Renting Use Tax from a rentee, the rentor should give the
rentee a receipt for the tax so collected if the rentee demands such a
receipt. The receipt should show the name and address of the rentor and the rentee,
the place and date of the automobile rental, a brief description of the
automobile rented, the amount of the rental price, the lease term, the amount
of the tax and the date on which the tax was paid. The Automobile Renting Use
Tax shall be stated as a distinct item separate and apart from the rental price
of the automobile. The best evidence that the tax was stated as a separate
item is a receipt given to the rentee which shows the tax as a distinct item
separate and apart from the rental price of the automobile.
SUBPART D: INFORMATION CONCERNING PAYMENT OF THE AUTOMOBILE RENTING USE TAX
| TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 190
AUTOMOBILE RENTING USE TAX
SECTION 190.150 HOW THE TAX IS PAID
Section 190.150 How the Tax
is Paid
a) If a rentee rents an automobile from an automobile rentor
authorized to collect Illinois Automobile Renting Use Tax, the rentee shall pay
the tax to that rentor.
b) If a rentee rents an automobile from an automobile rentor but
does not pay the Automobile Renting Use Tax to that rentor, the rentee must pay
the tax directly to the Department. This would be the case, for example, where
the rental was made from an out-of-State rentor not registered to collect
Illinois Automobile Renting Use Tax. When the rentee reports the tax directly
to the Department, the tax for any rental payment is due no later than the last
day of the month following the month in which the rentee makes that rental
payment to the rentor and the remittance shall be accompanied by a return form
which the Department shall provide on request.
c) A rentee who is liable to pay the Automobile Renting Use Tax
directly to the Department only occasionally and not on a frequently recurring
basis (and who is not required to file returns as an automobile rentor) need
not register with the Department. Such rentees may pay the tax and file
Automobile Renting Use Tax returns only as and when they incur their occasional
liability.
d) However, if a rentee has a frequently recurring direct
Automobile Renting Use Tax liability, that rentee must register with the
Department and file regular monthly tax returns on which the tax is reported.
e) If a rentee who must remit the Automobile Renting Use Tax
directly to the Department is also registered with the Department as an
automobile rentor, that rentee shall report the Automobile Renting Use Tax
information in the space provided for that purpose on the Automobile Renting
Occupation Tax return.
| TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 190
AUTOMOBILE RENTING USE TAX
SECTION 190.155 PROCEDURE FOR CLAIMING EXEMPTION FROM AUTOMOBILE RENTING USE TAX
Section 190.155 Procedure for Claiming Exemption from
Automobile Renting Use Tax
When a
rentee does not incur any Automobile Renting Use Tax liability with respect to
a particular transaction due to its status as an exempt entity (e.g., the
purchaser is a church, charity, school or governmental body that has applied
for and obtained an exemption identification number), it must provide its exemption
identification number to the rentor at the time of making the rental in order
to document the exempt nature of the transaction.
(Source:
Amended at 49 Ill. Reg. 7684, effective May 19, 2025)
SUBPART E: REGISTRATION OF OUT-OF-STATE RENTORS
| TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 190
AUTOMOBILE RENTING USE TAX
SECTION 190.160 WHEN OUT-OF-STATE RENTORS MUST REGISTER TO COLLECT AUTOMOBILE RENTING USE TAX
Section 190.160 When
Out-of-State Rentors Must Register to Collect Automobile Renting Use Tax
a) A rentor who is registered under the Automobile Renting
Occupation Tax Act [35 ILCS 155/3] need not
obtain a separate Certificate of Registration under the Automobile Renting Use
Tax Act [35 ILCS 155/4]. However, any
automobile rentor maintaining a place of business in this State, if not
registered under the Automobile Renting Occupation Tax Act must apply to the
Department for a Certificate of Registration on an application form furnished
by the Department. Each such rentor shall list with the Department the names
and addresses of all agents operating in this State and the location of any and
all distribution points, warehouses, offices or other places of business in
this State.
b) For a definition of "rentor maintaining a place of
business in this State", see Section 190.110(a).
c) Every rentor maintaining a place of business in this State
must act as an Automobile Renting Use Tax collector for this State when that
rentor makes delivery of the rental automobile to the rentee in Illinois even
though that rentor does not incur any Automobile Renting Occupation Tax
liability as a result of the transaction. For example:
1) Out-of-State rentors having Illinois rental outlets which are
subject to the Automobile Renting Occupation Tax Act are required to collect
and remit Automobile Renting Use Tax, as such, when shipping or delivering
rental automobiles to rentees in Illinois, from outside Illinois in
transactions which have no connection with the Illinois rental outlets. This
is true even though the interstate delivery would not subject the out-of-State
rentor to Automobile Renting Occupation Tax.
2) Out-of-State rentors having any kind of business in Illinois
or any kind of representative or agent either stationed in Illinois or coming
into Illinois from time to time must collect and remit Automobile Renting Use
Tax, as such, when shipping or delivering the automobile to the rentee in
Illinois. This is true even though the rentor would not incur Automobile
Renting Occupation Tax liability on the transaction because the Illinois agent
has no authority to accept orders so as to create Illinois rental contracts but
is authorized only to solicit orders in Illinois for acceptance by the rentor
outside Illinois and because the automobile is not located in Illinois at the
time it is rented.
(Source:
Amended at 49 Ill. Reg. 7684, effective May 19, 2025)
| TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 190
AUTOMOBILE RENTING USE TAX
SECTION 190.165 VOLUNTARY REGISTRATION BY OUT-OF-STATE RENTORS
Section 190.165 Voluntary
Registration by Out-of-State Rentors
The Department will, upon
application, authorize the collection of the Automobile Renting Use Tax by any
rentor not maintaining a place of business in this State. Such a rentor, upon
application, may be issued, without charge, a permit to collect such tax. When
so authorized, it shall be the duty of such rentors to collect the tax upon
rental receipts from all rental automobiles shipped or delivered to rentees in
Illinois pursuant to orders accepted outside Illinois in the same manner and
subject to the same requirements as a rentor maintaining a place of business in
this State. However, no such authorization will be granted when the application
is made for a purpose other than the collection of the Automobile Renting Use
Tax.
SUBPART F: RENTORS' RETURNS
| TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 190
AUTOMOBILE RENTING USE TAX
SECTION 190.170 WHEN AND WHERE TO FILE RENTORS' RETURNS
Section 190.170 When and
Where to File Rentors' Returns
a) Every rentor required or authorized to collect the Automobile
Renting Use Tax must file a return each month by the twentieth day of the month
covering the preceding calendar month, except when the rentor is authorized to
file returns on an annual basis as hereinafter provided. The return shall be
filed on a form prescribed by the Department.
b) Since Automobile Renting Occupation Tax and Automobile Renting
Use Tax are due only as and when rental receipts are actually received, the
rentor, in collecting Automobile Renting Use Tax, may collect, for each return
period, only the tax applicable to those rental receipts actually received
during the return period.
c) If the rentor's average monthly tax liability to the
Department does not exceed $50.00, the Department may authorize returns to be
filed on an annual basis, with the return for a given year due by January 20 of
the following year.
d) Annual returns, as to form and substance, shall be subject to
the same requirements as monthly returns.
(Source: Amended at 49 Ill. Reg. 7684, effective May 19, 2025)
SUBPART G: INCORPORATION BY REFERENCE
| TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 190
AUTOMOBILE RENTING USE TAX
SECTION 190.175 INCORPORATION OF CERTAIN SECTIONS OF TITLE 86 OF THE ILLINOIS ADMINISTRATIVE CODE
Section 190.175 Incorporation
of Certain Sections of Title 86 of the Illinois Administrative Code
a) The
substance and provisions of the Sections of Title 86 of the Illinois
Administrative Code set out below are incorporated herein by reference and are
made a part hereof. For purposes of this incorporation, references include the
following defined terms:
1) "persons
engaged in the business of selling tangible personal property at retail" mean
persons engaged in the business of renting automobiles for periods of one year
or less for valuable consideration;
2) "sellers
and retailers" mean automobile rentors;
3) "users
and purchasers" mean automobile rentees;
4) "sales
or sales at retail" mean automobile rentals under lease terms of one year
or less;
5) "the
Retailers' Occupation Tax Act" [35
ILCS 120] means the Automobile Renting Occupation and Use Tax Act;
6) "the
Use Tax Act" [35 ILCS 105] means
the Automobile Renting Occupation and Use Tax Act;
7) "selling
price" means receipts from the
rental of automobiles under lease terms of one year or less;
8) "purchase
price" means the rental price
paid to an automobile rentor for the rental of an automobile under lease terms
of one year or less; and
9) "returns"
mean Automobile Renting Use Tax returns or that portion of the Automobile Renting
Occupation Tax Return on which Automobile Renting Use Tax can be reported.
b) On that
basis, the following Sections and Subparts of 86 Ill. Adm. Code 150 (Use Tax
Regulations) are incorporated herein:
86 Ill. Adm. Code 150.120
86 Ill. Adm. Code 150.510
86 Ill. Adm. Code 150.515
86 Ill. Adm. Code 150.520
86 Ill. Adm. Code 150.1001
86 Ill. Adm. Code 150.1301
86 Ill. Adm.
Code 150.1305 – except for references to the impossibility of
showing the tax as a separate item and except for language authorizing the posted
sign method of showing tax as a separate item.
86 Ill. Adm. Code 150.1315
86 Ill. Adm. Code 150: Subpart M
86 Ill. Adm. Code 150.Table A
c) 86
Ill. Adm. Code 180.101 – except subsection (a) and except that the
reference in subsection (c) to Automobile Renting Occupation Tax means
Automobile Renting Use Tax.
86 Ill. Adm.
Code 180.125 – except that the reference to gross receipts on which
the Automobile Renting Occupation Tax must
be computed means rental price on which Automobile Renting Use Tax must
be computed.
86 Ill. Adm. Code
180.130
86 Ill. Adm.
Code 180.135 – except that the reference to exemption from
Automobile Renting Occupation Tax in subsection (a) means exemption from Automobile
Renting Use Tax.
d) On
the same basis, the following Sections and Subparts of 86 Ill. Adm. Code 130 (Retailers'
Occupation Tax Regulations) are incorporated herein:
86 Ill. Adm. Code 130.505(a)
86 Ill. Adm. Code 130.510
86 Ill. Adm. Code 130.515
86 Ill. Adm. Code 130.520
86 Ill. Adm. Code 130.525
86 Ill. Adm. Code 130.535(a)
86 Ill. Adm. Code 130.545
86 Ill. Adm. Code 130.701(f)(1)
86 Ill. Adm. Code 130.701(f)(2)
86 Ill. Adm. Code 130.701(f)(3)
86 Ill. Adm. Code 130.701(g)
86 Ill. Adm. Code 130.710
86 Ill. Adm. Code 130.725
86 Ill. Adm. Code 130.730
86 Ill. Adm. Code 130.735
86 Ill. Adm. Code 130.745
86 Ill. Adm. Code 130:
Subpart H
– except for subsection 810(c) and except for the reference to sales for resale
and the reference to services in subsections 130.810(a) and (b). In addition, the
reference to exemptions from Retailers' Occupation Tax in subsection 130.810(a)
means exemption from Automobile Renting Use Tax liability.
86 Ill. Adm. Code 130:
Subpart I
– except for those provisions in subsections 130.905(a) and (b) which refer
to interest being due at less than 2% per month.
86 Ill. Adm. Code 130:
Subpart J
86 Ill. Adm. Code 130:
Subpart L
86 Ill. Adm. Code 130:
Subpart M
86 Ill. Adm. Code 130:
Subpart O
86 Ill. Adm. Code 130:
Subpart P
– except for Section 130.1605.
86 Ill. Adm. Code 130:
Subpart Q
86 Ill. Adm. Code 130:
Subpart R
(Source: Amended at 49 Ill. Reg. 7684,
effective May 19, 2025)
SUBPART H: ADMINISTRATION AND ENFORCEMENT
| TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 190
AUTOMOBILE RENTING USE TAX
SECTION 190.180 ADMINISTRATION AND ENFORCEMENT
Section 190.180 Administration and Enforcement
a) The
Department shall have full power to administer and enforce the Automobile
Renting Occupation Use Tax; to collect all taxes, penalties and interest
due; to dispose of taxes, penalties and interest so collected in the manner
provided, and to determine all rights to credit memoranda or refunds arising on
account of the erroneous payment of tax, penalty or interest. In the
administration of, and compliance with, the Automobile Renting Use Tax,
the Department and persons who are subject to the Automobile Renting Use
Tax shall have the same rights, remedies, privileges, immunities, powers and
duties, and be subject to the same conditions, restrictions, limitations,
penalties and definitions of terms, and employ the same modes of procedure, as
are prescribed in Sections 2, 3 through 3-80, 4, 6, 7, 8, 9 (except provisions
relating to transaction returns, electronic filing of returns, and quarter
monthly payments), 10, 11, 12, 12a, 12b, 13, 14, 15, 19, 20, 21 and 22 of the
Use Tax Act, and are not inconsistent with this Section, as fully as if
those provisions were set forth herein. [35 ILCS 155/4]
b) The taxes
imposed by Section 4 of the Automobile Renting Use Tax Act do not apply
to any amounts paid or received for peer-to-peer car sharing, as defined in
Section 5 of the Car-Sharing Program Act [815 ILCS 312], or the
privilege of sharing a shared vehicle through a car-sharing program, as defined
in Section 5 of the Car-Sharing Program Act, if the shared vehicle owner paid
applicable taxes upon the purchase of the automobile. As used in this
subsection, "applicable taxes" means, with respect to vehicles
purchased in Illinois, the retailers' occupation tax levied under the
Retailers' Occupation Tax Act or the use tax levied under the Use Tax Act.
"Applicable taxes", with respect to vehicles not purchased in
Illinois, refers to the sales, use, excise, or other generally applicable tax
that is due upon the purchase of a vehicle in the jurisdiction in which the
vehicle was purchased. Notwithstanding any law to the contrary, the car-sharing
program shall have the right to rely on the shared vehicle owner's response and
to be held legally harmless for such reliance.
(Source: Added at 49 Ill. Reg. 7684, effective May
19, 2025)
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