Illinois Compiled Statutes 35 Revenue: Article -

• Illinois Automobile Renting Occupation and Use Tax Act. - 35 ILCS 155, Section 1
  This Act shall be known and may be cited as the "Automobile Renting Occupation and Use Tax Act". (Source: P.A. 82-703.)
• Illinois Automobile Renting Occupation and Use Tax Act. - 35 ILCS 155, Section 2
  Definitions. "Renting" means any transfer of the possession or right to possession of an automobile to a user for a valuable consideration for a period...
• Illinois Automobile Renting Occupation and Use Tax Act. - 35 ILCS 155, Section 3
  A tax is imposed upon persons engaged in this State in the business of renting automobiles in Illinois at the rate of 5% of...
• Illinois Automobile Renting Occupation and Use Tax Act. - 35 ILCS 155, Section 4
  A tax is imposed upon the privilege of using, in this State, an automobile which is rented from a rentor. Such tax is at...
• Illinois Automobile Renting Occupation and Use Tax Act. - 35 ILCS 155, Section 5
  Sunset of exemptions, credits, and deductions. The application of every exemption, credit, and deduction against tax imposed by this Act that becomes law after...

Last modified: February 18, 2015