Ill. Admin. Code tit. 86, pt. 295

Home Rule Municipal Use Tax Imposed by Municipalities Having 2,000,000 or More Inhabitants

AUTHORITY: Implementing the Home Rule Municipal Use Tax Act [65 ILCS 5/8-11-6] and authorized by Section 39b19 of the Civil Administrative Code of Illinois [20 ILCS 2505]. SOURCE: Adopted at 16 Ill. Reg. 7691, effective May 4, 1992; amended at 24 Ill. Reg. 8117, effective May 26, 2000.DEPARTMENT OF REVENUE

295.101Nature and Rate of the Tax 295.105Items Covered 295.110Incorporation of Use Tax Regulations by Reference 295.115Penalties, Interest and Procedures 295.120Effective Date