ADMINISTRATIVE CODE

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  4. CHAPTER I: DEPARTMENT OF REVENUE
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 190 AUTOMOBILE RENTING USE TAX
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SUBPART A: NATURE OF THE TAX

Section 190.101 Description, Rate and Base of the Tax
Section 190.105 Relation of Automobile Renting Use Tax to Automobile Renting Occupation Tax
Section 190.110 Collection of the Tax from Rentees by Automobile Rentors Maintaining a Place of Business in This State
Section 190.115 Accounting for the Tax
Section 190.120 Automobile Renting Use Tax Must be Separately Stated

SUBPART B: EXEMPT AUTO RENTING USES AND AUTO RENTEES NOT SUBJECT TO THE TAX

Section 190.125 Exemptions to Avoid Multi-State Transactions
Section 190.130 Non-Resident Exemptions
Section 190.135 Meaning of "Rented Outside This State"
Section 190.140 Exempt Rentees

SUBPART C: RECEIPT FOR THE TAX

Section 190.145 Receipt

SUBPART D: INFORMATION CONCERNING PAYMENT OF THE AUTOMOBILE RENTING USE TAX

Section 190.150 How the Tax is Paid
Section 190.155 Procedure for Claiming Exemption from Automobile Renting Use Tax

SUBPART E: REGISTRATION OF OUT-OF-STATE RENTORS

Section 190.160 When Out-of-State Rentors Must Register to Collect Automobile Renting Use Tax
Section 190.165 Voluntary Registration by Out-of-State Rentors

SUBPART F: RENTORS' RETURNS

Section 190.170 When and Where to File Rentors' Returns

SUBPART G: INCORPORATION BY REFERENCE

Section 190.175 Incorporation of Certain Sections of Title 86 of the Illinois Administrative Code

SUBPART H: ADMINISTRATION AND ENFORCEMENT

Section 190.180 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 at 9 Ill. Reg. 13098, effective August 12, 1985; amended at 16 Ill. Reg. 4867, effective March 12, 1992; amended at 25 Ill. Reg. 8329, effective June 22, 2001; amended at 49 Ill. Reg. 7684, effective May 19, 2025.