Ill. Admin. Code tit. 86, § 190.105
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)