Ill. Admin. Code tit. 86, pt. 190

Automobile Renting Use Tax

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.DEPARTMENT OF REVENUE

190.101Description, Rate and Base of the Tax 190.105Relation of Automobile Renting Use Tax to Automobile Renting Occupation Tax 190.110Collection of the Tax from Rentees by Automobile Rentors Maintaining a Place of Business in This State 190.115Accounting for the Tax 190.120Automobile Renting Use Tax Must be Separately Stated 190.125Exemptions to Avoid Multi-State Transactions 190.130Non-Resident Exemptions 190.135Meaning of "Rented Outside This State"190.140Exempt Rentees 190.145Receipt 190.150How the Tax is Paid 190.155Procedure for Claiming Exemption from Automobile Renting Use Tax 190.160When Out-of-State Rentors Must Register to Collect Automobile Renting Use Tax 190.165Voluntary Registration by Out-of-State Rentors 190.170When and Where to File Rentors' Returns 190.175Incorporation of Certain Sections of Title 86 of the Illinois Administrative Code 190.180Administration and Enforcement