ADMINISTRATIVE CODE

  1. Home
  2. Administrative Code
  3. TITLE 86: REVENUE
  4. CHAPTER I: DEPARTMENT OF REVENUE
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 180 AUTOMOBILE RENTING OCCUPATION TAX
View Entire Part

SUBPART A: NATURE OF THE TAX

Section 180.101 Character And Rate Of The Tax
Section 180.105 Responsibility Of Trustees, Receivers, Executors Or Administrators
Section 180.110 Occasional Rental Transactions
Section 180.115 Habitual Rental Transactions

SUBPART B: GROSS RECEIPTS, AUTHORIZED DEDUCTIONS AND NON-TAXABLE TRANSACTIONS

Section 180.120 The Meaning of Gross Receipts
Section 180.125 Authorized Deductions from Gross Receipts
Section 180.130 Nontaxable Transactions
Section 180.135 Rentals for Re-rental

SUBPART C: RETURNS

Section 180.140 Monthly Tax Returns – When Due – Contents

SUBPART D: INCORPORATION BY REFERENCE

Section 180.145 Incorporation of Certain Retailers' Occupation Tax Regulations

SUBPART E: ADMINISTRATION AND ENFORCEMENT

Section 180.150 Administration and Enforcement
AUTHORITY: Implementing the Automobile Renting Occupation and Use Tax Act [35 ILCS 155] and authorized by Section 2505-25 of the Civil Administrative Code of Illinois. (Department of Revenue Law) [20 ILCS 2505/2505-25].
SOURCE: Adopted and codified at 7 Ill. Reg. 9397, effective July 25, 1983; amended at 13 Ill. Reg. 9332, effective June 6, 1989; amended at 16 Ill. Reg. 4859, effective March 12, 1992; amended at 24 Ill. Reg. 12063, effective July 28, 2000; amended at 25 Ill. Reg. 8323, effective June 22, 2001; amended at 26 Ill. Reg. 4935, effective March 15, 2002; amended at 38 Ill. Reg. 12934, effective June 9, 2014; amended at 48 Ill. Reg. 10757, effective July 2, 2024; amended at 49 Ill. Reg. 7670, effective May 19, 2025; amended at 49 Ill. Reg. 10832, effective August 8, 2025.