Legal Information

Part 190 - Automobile Renting Use Tax

Section	Name
190	Table of Contents
190.101	Description, Rate and Base of the Tax
190.105	Relation of Automobile Renting Use Tax to Automobile Renting Occupation Tax
190.110	Collection of the Tax from Rentees by Automobile Rentors Maintaining a Place of Business in This State
190.115	Accounting for the Tax
190.120	How to Avoid Paying Tax on Automobile Renting Use Tax Collected from the Rentee
190.125	Exemptions to Avoid Multi-State Transactions
190.130	Non-Resident Exemptions
190.135	Meaning of "Rented Outside This State"
190.140	Exempt Rentees
190.145	Receipt
190.150	How the Tax is Paid
190.155	Procedure to Obtain Letter Ruling Documenting Exemption
190.160	When Out-of-State Rentors Must Register to Collect Automobile Renting Use Tax
190.165	Voluntary Registration by Out-of-State Rentors
190.170	When and Where to File
190.175	Incorporation of Certain Sections of 86 Ill. Adm. Code

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