Illinois Compiled Statutes 35 Revenue: Article -

• Illinois Use Tax Act. - 35 ILCS 105, Section 1
  This Act shall be known and may be cited as the "Use Tax Act". (Source: Laws 1955, p. 2027.)
• Illinois Use Tax Act. - 35 ILCS 105, Section 1a
  A person who is engaged in the business of leasing or renting motor vehicles to others and who, in connection with such business sells...
• Illinois Use Tax Act. - 35 ILCS 105, Section 2
  "Use" means the exercise by any person of any right or power over tangible personal property incident to the ownership of that property, except that...
• Illinois Use Tax Act. - 35 ILCS 105, Section 2a
  "Pollution control facilities" means any system, method, construction, device or appliance appurtenant thereto sold or used or intended for the primary purpose of eliminating,...
• Illinois Use Tax Act. - 35 ILCS 105, Section 2a-1
  "Low sulfur dioxide emission coal fueled devices" means any device sold or used or intended for the purpose of burning, combusting or converting locally...
• Illinois Use Tax Act. - 35 ILCS 105, Section 2b
  "Selling price" shall not include any amounts added to prices by sellers on account of the seller's duty to collect any tax imposed under...
• Illinois Use Tax Act. - 35 ILCS 105, Section 2c
  For purposes of this Act, a corporation, limited liability company, society, association, foundation or institution organized and operated exclusively for educational purposes shall include:...
• Illinois Use Tax Act. - 35 ILCS 105, Section 3
  Tax imposed. A tax is imposed upon the privilege of using in this State tangible personal property purchased at retail from a retailer, including computer...
• Illinois Use Tax Act. - 35 ILCS 105, Section 3-5
  Exemptions. Use of the following tangible personal property is exempt from the tax imposed by this Act: (1) Personal property purchased from a corporation, society,...
• Illinois Use Tax Act. - 35 ILCS 105, Section 3-5.5
  Food and drugs sold by not-for-profit organizations; exemption. The Department shall not collect the 1% tax imposed on food for human consumption that is...
• Illinois Use Tax Act. - 35 ILCS 105, Section 3-6
  Sales tax holiday items. (a) The tangible personal property described in this subsection qualifies for the 1.25% reduced rate of tax for the period set...
• Illinois Use Tax Act. - 35 ILCS 105, Section 3-7
  Aggregate manufacturing exemption. Through June 30, 2003, the use of aggregate exploration, mining, offhighway hauling, processing, maintenance, and reclamation equipment, including replacement parts and...
• Illinois Use Tax Act. - 35 ILCS 105, Section 3-8
  Hospital exemption. (a) Tangible personal property sold to or used by a hospital owner that owns one or more hospitals licensed under the Hospital Licensing...
• Illinois Use Tax Act. - 35 ILCS 105, Section 3-10
  Rate of tax. Unless otherwise provided in this Section, the tax imposed by this Act is at the rate of 6.25% of either the selling...
• Illinois Use Tax Act. - 35 ILCS 105, Section 3-10.5
  Direct payment of retailers' occupation tax and applicable local retailers' occupation tax by purchaser; purchaser relieved of paying use tax and local retailers' occupation...
• Illinois Use Tax Act. - 35 ILCS 105, Section 3-15
  Photoprocessing. For purposes of the tax imposed on photographs, negatives, and positives by this Act, "photoprocessing" includes, but is not limited to, developing films,...
• Illinois Use Tax Act. - 35 ILCS 105, Section 3-20
  Bullion. For purposes of the exemption pertaining to bullion, "bullion" means gold, silver, or platinum in a bulk state with a purity of not...
• Illinois Use Tax Act. - 35 ILCS 105, Section 3-25
  Computer software. For the purposes of this Act, "computer software" means a set of statements, data, or instructions to be used directly or indirectly in...
• Illinois Use Tax Act. - 35 ILCS 105, Section 3-27
  Prepaid telephone calling arrangements. "Prepaid telephone calling arrangements" mean the right to exclusively purchase telephone or telecommunications services that must be paid for in...
• Illinois Use Tax Act. - 35 ILCS 105, Section 3-30
  Graphic arts production. For the purposes of this Act, "graphic arts production" means the production of tangible personal property for wholesale or retail sale or...
• Illinois Use Tax Act. - 35 ILCS 105, Section 3-35
  Production agriculture. For purposes of this Act, "production agriculture" means the raising of or the propagation of livestock; crops for sale for human consumption;...
• Illinois Use Tax Act. - 35 ILCS 105, Section 3-40
  Gasohol. As used in this Act, "gasohol" means motor fuel that is a blend of denatured ethanol and gasoline that contains no more than 1.25%...
• Illinois Use Tax Act. - 35 ILCS 105, Section 3-41
  Biodiesel. "Biodiesel" means a renewable diesel fuel derived from biomass that is intended for use in diesel engines. (Source: P.A. 93-17, eff. 6-11-03.)
• Illinois Use Tax Act. - 35 ILCS 105, Section 3-42
  Biodiesel blend. "Biodiesel blend" means a blend of biodiesel with petroleum-based diesel fuel in which the resultant product contains no less than 1% and...
• Illinois Use Tax Act. - 35 ILCS 105, Section 3-43
  Biomass. "Biomass" means non-fossil organic materials that have an intrinsic chemical energy content. "Biomass" includes, but is not limited to, soybean oil, other vegetable...
• Illinois Use Tax Act. - 35 ILCS 105, Section 3-44
  Majority blended ethanol fuel. "Majority blended ethanol fuel" means motor fuel that contains not less than 70% and no more than 90% denatured ethanol...
• Illinois Use Tax Act. - 35 ILCS 105, Section 3-44.5
  Diesel fuel. "Diesel fuel" means any product intended for use or offered for sale as a fuel for engines in which the fuel is...
• Illinois Use Tax Act. - 35 ILCS 105, Section 3-45
  Collection. The tax imposed by this Act shall be collected from the purchaser by a retailer maintaining a place of business in this State...
• Illinois Use Tax Act. - 35 ILCS 105, Section 3-50
  Manufacturing and assembly exemption. The manufacturing and assembling machinery and equipment exemption includes machinery and equipment that replaces machinery and equipment in an existing manufacturing...
• Illinois Use Tax Act. - 35 ILCS 105, Section 3-55
  Multistate exemption. To prevent actual or likely multistate taxation, the tax imposed by this Act does not apply to the use of tangible personal property...
• Illinois Use Tax Act. - 35 ILCS 105, Section 3-60
  Rolling stock exemption. Except as provided in Section 3-61 of this Act, the rolling stock exemption applies to rolling stock used by an interstate...
• Illinois Use Tax Act. - 35 ILCS 105, Section 3-61
  Motor vehicles; trailers; use as rolling stock definition. (a) Through June 30, 2003, "use as rolling stock moving in interstate commerce" in subsections (b) and...
• Illinois Use Tax Act. - 35 ILCS 105, Section 3-65
  R.O.T. nontaxability. If the seller of tangible personal property for use would not be taxable under the Retailers' Occupation Tax Act despite all elements...
• Illinois Use Tax Act. - 35 ILCS 105, Section 3-70
  Property acquired by nonresident. The tax imposed by this Act does not apply to the use, in this State, of tangible personal property that...
• Illinois Use Tax Act. - 35 ILCS 105, Section 3-75
  Serviceman transfer. Tangible personal property purchased by a serviceman, as defined in Section 2 of the Service Occupation Tax Act, is subject to the...
• Illinois Use Tax Act. - 35 ILCS 105, Section 3-80
  Liability because of amendatory Act. Revisions in Section 3 (now Sections 3 through 3-80) by Public Act 85-1135 do not affect tax liability that...
• Illinois Use Tax Act. - 35 ILCS 105, Section 3-85
  Manufacturer's Purchase Credit. For purchases of machinery and equipment made on and after January 1, 1995 through June 30, 2003, and on and after September...
• Illinois Use Tax Act. - 35 ILCS 105, Section 3-90
  Sunset of exemptions, credits, and deductions. (a) The application of every exemption, credit, and deduction against tax imposed by this Act that becomes law after...
• Illinois Use Tax Act. - 35 ILCS 105, Section 3a
  The tax imposed by the Act shall when collected be stated as a distinct item separate and apart from the selling price of the...
• Illinois Use Tax Act. - 35 ILCS 105, Section 4
  Evidence that tangible personal property was sold by any person for delivery to a person residing or engaged in business in this State shall...
• Illinois Use Tax Act. - 35 ILCS 105, Section 5
  Except as to motor vehicles and other items of tangible personal property that must be titled or registered under an Illinois law, but that...
• Illinois Use Tax Act. - 35 ILCS 105, Section 6
  A retailer maintaining a place of business in this State, if required to register under the Retailers' Occupation Tax Act, need not obtain an...
• Illinois Use Tax Act. - 35 ILCS 105, Section 7
  It is unlawful for any retailer to advertise or hold out or state to the public or to any purchaser, consumer or user, directly...
• Illinois Use Tax Act. - 35 ILCS 105, Section 8
  Any retailer required to collect the tax imposed by this Act shall be liable to the Department for such tax, whether or not the...
• Illinois Use Tax Act. - 35 ILCS 105, Section 9
  Except as to motor vehicles, watercraft, aircraft, and trailers that are required to be registered with an agency of this State, each retailer required or...
• Illinois Use Tax Act. - 35 ILCS 105, Section 10
  Except as to motor vehicles, aircraft, watercraft, and trailers, and except as to cigarettes as defined in the Cigarette Use Tax Act, when tangible personal...
• Illinois Use Tax Act. - 35 ILCS 105, Section 10a
  Notwithstanding any other provision to the contrary, any person who is required to file a bond pursuant to any provision of this Act and...
• Illinois Use Tax Act. - 35 ILCS 105, Section 10.5
  Individual use tax amnesty. The Department shall establish an amnesty program for all individual taxpayers owing any tax imposed under this Act for their purchases...
• Illinois Use Tax Act. - 35 ILCS 105, Section 11
  Every retailer required or authorized to collect taxes hereunder and every person using in this State tangible personal property purchased at retail from a...
• Illinois Use Tax Act. - 35 ILCS 105, Section 12
  Applicability of Retailers' Occupation Tax Act and Uniform Penalty and Interest Act. All of the provisions of Sections 1d, 1e, 1f, 1i, 1j, 1j.1, 1k,...
• Illinois Use Tax Act. - 35 ILCS 105, Section 12a
  Any non-resident of this State who accepts the privilege extended by the laws of this State to non-residents of acting as a retailer maintaining...
• Illinois Use Tax Act. - 35 ILCS 105, Section 12b
  The Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the Department of Revenue under this...
• Illinois Use Tax Act. - 35 ILCS 105, Section 13
  Whenever any retailer not maintaining a place of business in this State, to whom a permit to collect the tax hereby imposed has been...
• Illinois Use Tax Act. - 35 ILCS 105, Section 14
  When the amount due is under $300, any person subject to the provisions hereof who fails to file a return, or who violates any other...
• Illinois Use Tax Act. - 35 ILCS 105, Section 15
  The tax herein imposed shall be in addition to all other occupation or privilege taxes imposed by the State of Illinois or by any municipal...
• Illinois Use Tax Act. - 35 ILCS 105, Section 18
  If any clause, sentence, Section, provision or part of this Act or the application thereof to any person or circumstance shall be adjudged to...
• Illinois Use Tax Act. - 35 ILCS 105, Section 19
  If it shall appear that an amount of tax or penalty or interest has been paid in error hereunder to the Department by a...
• Illinois Use Tax Act. - 35 ILCS 105, Section 20
  As soon as practicable after a claim for credit or refund is filed, the Department shall examine the same and determine the amount of credit...
• Illinois Use Tax Act. - 35 ILCS 105, Section 21
  As to any claim for credit or refund filed with the Department on and after January 1 but on or before June 30 of...
• Illinois Use Tax Act. - 35 ILCS 105, Section 22
  If it is determined that the Department should issue a credit or refund under this Act, the Department may first apply the amount thereof...

Last modified: February 18, 2015