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Use tax is a tax imposed on the privilege of using, in Illinois, any item of tangible personal property that is purchased anywhere at retail. Generally, the tax is designed to distribute the tax burden fairly among Illinois consumers and to ensure fair competition between Illinois and out-of-State businesses. Use tax is due when you purchase merchandise that you will use in Illinois from a person or business that did not collect Illinois sales tax (e.g., sales from catalogs, magazines, infomercials, or the Internet). This tax applies to individuals, businesses, and organizations.
For information see PIO-36, Use Tax for Individuals - Questions and Answers and Sales and Use Taxes information page.
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You may access additional information by searching the entire Illinois Department of Revenue website.
If you have additional inquiries, you may submit them on the Questions, Comments, or Requests form.