35 ILCS 105/ – Use Tax Act | Midpage

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Illinois Compiled Statutes

105

35 ILCS 105/

Use Tax Act

1.05Legislative intent; leases 135 Ilcs 105/1 10.5Individual use tax amnesty 1035 Ilcs 105/10 10a35 ILCS 105/10a 1135 Ilcs 105/11 12Applicability of Retailers' Occupation Tax Act and Uniform Penalty and Interest Act 12a35 ILCS 105/12a 12b35 ILCS 105/12b 1335 Ilcs 105/13 1435 Ilcs 105/14 1535 Ilcs 105/15 1835 Ilcs 105/18 1935 Ilcs 105/19 1a35 ILCS 105/1a 2Definitions 2035 Ilcs 105/20 2135 Ilcs 105/21 2235 Ilcs 105/22 2a-135 ILCS 105/2a-1 2a35 ILCS 105/2a 2b35 ILCS 105/2b 2c35 ILCS 105/2c 2dMarketplace facilitators and marketplace sellers 3-10.5Direct payment of retailers' occupation tax and applicable local retailers' occupation tax by purchaser; purchaser relieved of paying use tax and local retailers' occupation tax reimbursement liabilities to retailer 3-10Rate of tax 3-15Photoprocessing 3-20Bullion 3-25Computer software 3-27Prepaid telephone calling arrangements 3-30Graphic arts production 3-35Production agriculture 3-40Gasohol 3-41Biodiesel 3-42.5Renewable diesel 3-42Biodiesel blend 3-43Biomass 3-44.3Mid-range ethanol blend 3-44.5Diesel fuel 3-44Majority blended ethanol fuel 3-45Collection 3-5.1Biodiesel, renewable diesel, and biodiesel blends 3-5.5Food and drugs sold by not-for-profit organizations; exemption 3-5Exemptions 3-50Manufacturing and assembly exemption 3-55Multistate exemption 3-6Sales tax holiday items 3-60Rolling stock exemption 3-61Motor vehicles; trailers; use as rolling stock definition 3-65R.O.T. nontaxability 3-7Aggregate manufacturing exemption 3-70Property acquired by nonresident 3-75Serviceman transfer 3-8Hospital exemption 3-80Liability because of amendatory Act 3-85Manufacturer's Purchase Credit 3-87Sustainable Aviation Fuel Purchase Credit 3-90Sunset of exemptions, credits, and deductions 3Tax imposed 3a35 ILCS 105/3a 435 Ilcs 105/4 535 Ilcs 105/5 635 Ilcs 105/6 735 Ilcs 105/7 835 Ilcs 105/8 935 Ilcs 105/9