Ill. Admin. Code tit. 86, pt. 151

Vehicle Use Tax

AUTHORITY: Implementing Section 3-1001 and authorized by Section 3-1005 of Article X of the Illinois Vehicle Code [625 ILCS 5/3-1001 and 625 ILCS 5/3-1005]. SOURCE: Adopted at 13 Ill. Reg. 14080, effective August 25, 1989; amended at 24 Ill. Reg. 12087, effective July 28, 2000; amended at 45 Ill. Reg. 11578, effective September 1, 2021; amended at 46 Ill. Reg. 18171, effective October 25, 2022.DEPARTMENT OF REVENUE

151.101Nature of Vehicle Use Tax 151.105Basis and Rate of the Tax 151.110Title Application – Returns and Payment 151.115Nontaxable Transactions