Legal Information
 
 
 
 
 

Administrative Hearings - Use Tax

 
 

2012

  UT 12-01 Reasonable Cause On Application of Penalties
     

2011

  UT 11-16 Medicines & Medical Appliance Exemption (Low Rate)
  UT 11-15 Unreported/Underreported Receipts (Fraud Application)
  UT 11-14 Use Tax On Out-of-State Purchases Brought Into Illinois
  UT 11-13 Reasonable Cause On Application of Penalties
  UT 11-12 Use Tax On Watercraft Purchase
  UT 11-11 Use Tax On Watercraft Purchase
  UT 11-10 Use Tax On Watercraft Purchase
  UT 11-09 Use Tax On Charitable Food And Drink
  UT 11-08 Use Tax on Aircraft Purchase
  UT 11-07 Books & Records Insufficient; Unreported/Underreported Receipts (Fraud Application)
  UT 11-06 Use Tax On Aircraft Purchase
  UT 11-05 Use Tax On Imported Goods
  UT 11-04 Use Tax Assessment On Boat Purchase
  UT 11-01 Use Tax On Out-Of-State Purchases Brought Into Ilinois
 
2010
  UT 10-12 Private Vehicle Use Tax – Nonresident
  UT 10-11 Use Tax on Aircraft Purchase
  UT 10-10 Use Tax On Out-Of-State Purchases Brought Into Illinois
  UT 10-09 Tangible Personal Property
  UT 10-08 Rolling Stock (Vehicle Used Interstate For Hire)
  UT 10-07 Private Vehicle Use Tax - Nonresident
  UT 10-06 Rolling Stock (Vehicle Used Interstate for Hire)
  UT 10-05 Rolling Stock (Vehicle Used Interstate for Hire) Aircraft Purchase
  UT 10-04 Private Vehicle Use Tax – Value Exceeds $15,000
  UT 10-03 Use Tax On Out-Of-State Purchases Brought Into Illinois
  UT 10-02 Use Tax on Aircraft Purchase
  UT 10-01 Machinery & Manufacturing Equipment Exemption (Agricultural)
     
2009
  UT 09-10 Private Vehicle Use Tax – Value Exceeds $15,000
  UT 09-9 Use Tax On Out-Of-State Purchases Brought Into Illinois
  UT 09-8 Use Tax On Aircraft Purchase Rolling Stock (Purchase/Sale Claimed To Be Exempt)
  UT 09-7 Use Tax On Out-Of-State Purchases Brought Into Illinois
  UT 09-6 Use Tax On Out-Of-State Purchases Brought Into Illinois
  UT 09-5 Rolling Stock (Purchase/Sale Claimed To Be Exempt) Use Tax On Aircraft Purchase>
  UT 09-4 Nonresident Exemption Use Tax On Aircraft Purchase
  UT 09-3 Use Tax On Out-Of-State Purchases Brought Into Illinois
  UT 09-2 Use Tax On Out-Of-State Purchases Brought Into Illinois
  UT 09-1 Use Tax On Out-Of-State Purchases Brought Into Illinois
     
2008
  UT 08-7 Rolling Stock (Purchase/Sale Claimed To Be Exempt)
  UT 08-6 Fuel Credits
  UT 08-5 Use Tax On Aircraft Purchase
  UT 08-4 Use Tax On Aircraft Purchase
  UT 08-3 Use Tax On Out-Of-State Purchases Brought Into Illinois
  UT 08-2 Private Vehicle Use Tax - Nonresident
  UT 08-1 Private Vehicle Use Tax – Business Reorg/Family Sale
     
2007
  UT 07-5 Private Vehicle Use Tax – Nonresident
  UT 07-4 Use Tax on Aircraft Purchase, Rolling Stock (Purchase/Sale Claimed To Be Exempt)
  UT 07-3 Use Tax On Out-of-State Purchases Brought Into Illinois
  UT 07-2 Use Tax on Aircraft Purchase
  UT 07-1 Tangible Personal Property
 
2006
  UT 06-6 Use Tax On Out-Of-State Purchases Brought Into Illinois
  UT 06-5 Use Tax On Aircraft Purchase
  UT 06-4 Rolling Stock (Vehicle Used Interstate For Hire)
  UT 06-3 Occasional Sales - Non-Retail Transactions (Exempt)
  UT 06-2 Construction Contractor - Retail Sale or Perm. Affix.
  UT 06-1 Use Tax On Out-Of-State Purchases Brought Into Illinois
 
2005
  UT 05-04 Use Tax on Out-of-State Purchases Brought into Illinois
  UT 05-03 Use Tax on Out-of-State Purchases brought into Illinois
  UT 05-02 Whether Kerosene Based Jet Fuel Constitutes Motor Fuel
  UT 05-1 Whether Kerosene Based Jet Fuel Constitutes Motor Fuel
 
2004
  UT 04-8 Machinery and Equipment Exemption - Manufacturing
  UT 04-7 Nonresident Exemption
  UT 04-6 Use Tax on Aircraft Purchase
  UT 04-5 Use Tax on Aircraft Purchase
  UT 04-4 Use Tax on Aircraft Purchase
  UT 04-3 Use Tax on Out-of-State Purchases Brought into Illinois
  UT 04-2 Temporary Rate Reduction of Fuel at Retail
  UT 04-1 Use Tax on Out-of-State Purchases Brought into Illinois
 
2003
  UT 03-6 Use Tax on Out-of-State Purchases Brought into Illinois
  UT 03-5 Use Tax on Out-of-State Purchases Brought into Illinois
  UT 03-4 Use Tax on Aircraft Purchase, Temporary Storage (Exemption), Non-resident Exemption
  UT 03-3 Private Vehicle Use Tax - Business Reorg/Family Sale
  UT 03-2 Use Tax on Aircraft Purchase
  UT 03-1 Machinery and Equipment Exemption - Manufacturing
 
2002
  UT 02-6 Use Tax on Aircraft Purchase
  UT 02-5 Use Tax on Out-of-State Purchases Brought into Illinois
  UT 02-4 Tangible Personal Property, Use Tax on PUrchases of Building Materials and Supplies, Commerce Clause (U.S. Const.) Controversy
  UT 02-3 Rolling Stock (Purchase/Sale Claimed to Be Exempt)
  UT 02-2 Use Tax on Aircraft Purchase
  UT 02-1 Trade-In Transactions Under Illinois Use Tax Act
 
2001
  UT 01-8 Use Tax on Out-of-State Purchase Brought Into Illinois
  UT 01-7 Use Tax on Aircraft Purchase {and} Rolling Stock (Purchase/Sale Claimed To Be Exempt)
  UT 01-6  Occasional Sales - Non-Retail Transactions (Exemption)
  UT 01-5  Reasonable Cause on Application of Penalties 
  UT 01-4  Exemption from Tax (Charitable or Other Exempt Types) 
  UT 01-3 Use Tax on Aircraft Purchase
  UT 01-2 Occasional Sales - Non-Retail Transactions (Exempt) and Use Tax on Aircraft Purchase 
  UT 01-1 Temporary Storage (Exemption)
 
2000 
  UT 00-4 Pollution Control Equipment (Exemption)
  UT 00-3  Interim Use Exemption - Taxpayer's Bill of Rights 
  UT 00-2 Use Tax on Aircraft Purchase 
  UT 00-1 Occasional Sales - Non-Retail Transactions (Exempt)
 
1999 
  UT 99-4 Occasional Sales - Non-Retail Transactions (Exempt)
  UT 99-3 Pollution Control Equipment (Exemption)
  UT 99-2 Use Tax on Leased Items
  UT 99-1 Rolling Stock (Vehicle Used Interstate for Hire)
 
1998
  UT 98-2 Taxpayer Claims He Is Not A Retailer
  UT 98-1 Private v. Retail Sale
 
1997
  UT 97-9 Private Vehicle Use Tax - Business Reorg./Family Sale
  UT 97-8 Private Vehicle Use Tax - Value Exceeds $15,000
  UT 97-7 Medicines & Medical Appliance Exemption (Low Rate)
  UT 97-6 Use Tax On Out-of-State Purchases Brought Into Illinois
  UT 97-5 Use Tax on Purchases, Fixed Assets or Consumables
  UT 97-4 Pollution Control Equipment (Exemption) [or] Use Tax on Purchases, Fixed or Consumables
  UT 97-3 Use Tax On Out-of-State Purchases Brought Into Illinois
  UT 97-2 Use Tax On Purchases, Fixed Assets Or Consumables [or] Use Tax On Purchases (Non-filer)...
  UT 97-1 Machinery & Equipment Exemption - Manufacturing [or] Separately Stating Tax... [or] Service Occupation/Use Tax
 
1996
  UT 96-12 Use Tax On Out-of-State Purchases Brought Into Illinois
  UT 96-11 Graphic Arts Exemption [or] Machinery & Equipment Exemption - Manufacturing
  UT 96-10 Commerce Clause (U.S. Const.) Controversy [or] Use Tax Liability On Purchases (Non-Filer) 1981 Limit
  UT 96-9 Use Tax on Purchases, Fixed Assets, or Consumables [or] Machinery & Equipment Exemption - Manufacturing
  UT 96-8 Machinery & Equipment Exemption - Manufacturing [or] Use Tax on Purchases, Fixed Assets or Consumables
  UT 96-7 Pollution Control Equipment (Exemption) [or] Coal Mining Equipment (Exemption)
  UT 96-6 Pollution Control Equipment (Exemption) [or] Coal Mining Equipment (Exemption)
  UT 96-5 Use Tax Liability On Purchases (Non-Filer) 1981 Limit [or] Use Tax On Out-of-State Purchase Brought Into Illinois
  UT 96-4 Machinery and Equipment Exemption - Manufacturing [or] Disallowed General Deductions
  UT 96-3 Machinery and Equipment Exemption - Manufacturing
  UT 96-2 Use Tax On Aricraft Purchase
  UT 96-1 Use Tax On Purchases, Fixed Assets, or Consumables [or] Disallowed Resale Deduction...
 
1995
  UT 95-9 Interstate Commerce (Exemption Issue) [or] Occasional Sales Non-Retail Transactions (Exempt)
  UT 95-8 Rolling Stock (Purchase/Sale Claimed To Be Exempt)
  UT 95-7 Airplane Purchase/Ownership - Third Party as a Brief Intermediary [or] Title Holder
  UT 95-6 Use Tax On Leased Items [or] Temporary Storage (Exemption)
  UT 95-5 Use Tax On Purchases, Fixed Assets or Consumables
  UT 95-4 Use Tax On Purchases, Fixed Assets or Consumables [or] Use Tax Liability On Purchases (Non-Filer) 1981 Limit
  UT 95-3 Use Tax Liability On Purchases (Non-Filer) 1981 Limit [or] Use Tax On Out-of-State Purchases Brought Into Illinois
  UT 95-2 Medicines & Medical Appliance Exemption (Low Rate)
  UT 95-1 Use Tax On Out-of-State Purchases Brought Into Illinois
 
 
Answer Center
 
 
Quick Links
 
 
 
 
Information For
 
 
 
 
About IDOR