TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 150 USE TAX The General Assembly's Illinois Administrative Code database includes only those rulemakings that have been permanently adopted. This menu will point out the Sections on which an emergency rule (valid for a maximum of 150 days, usually until replaced by a permanent rulemaking) exists. The emergency rulemaking is linked through the notation that follows the Section heading in the menu. View Entire Part SUBPART A: NATURE OF THE TAX Section 150.101 Description of the Tax Section 150.105 Rate and Base of Tax Section 150.110 How to Compute Depreciation Section 150.115 How To Determine Effective Rate Section 150.120 Effective Date of New Taxes Section 150.125 Relation of Use Tax to Retailers' Occupation Tax Section 150.130 Accounting for the Tax Section 150.135 How to Avoid Paying Tax on Use Tax Collected From the Purchaser SUBPART B: DEFINITIONS Section 150.201 General Definitions SUBPART C: KINDS OF USES AND USERS NOT TAXED Section 150.301 Cross References Section 150.305 Effect of Limitation that Purchase Must be at Retail from a Retailer to be Taxable Section 150.306 Interim Use and Demonstration Exemptions Section 150.310 Exemptions to Avoid Multi-State Taxation Section 150.311 Commercial Distribution Fee Sales Tax Exemption (Repealed) Section 150.315 Non-resident Exemptions Section 150.320 Meaning of "Acquired Outside This State" Section 150.325 Charitable, Religious, Educational, and Senior Citizens Recreational Organizations as Buyers Section 150.330 Governmental Bodies as Buyers Section 150.331 Persons Who Lease Tangible Personal Property to Exempt Hospitals Section 150.332 Persons Who Lease Tangible Personal Property to Governmental Bodies Section 150.335 Game or Game Birds Purchased at Game Breeding and Hunting Areas or Exotic Game Hunting Areas Section 150.336 Fuel Brought into Illinois in Locomotives Section 150.337 Food, Drugs, Medicines and Medical Appliances When Purchased for Use by a Person Receiving Medical Assistance under the Illinois Public Aid Code (Repealed) Section 150.340 Manufacturing Machinery and Equipment; Production Related Tangible Personal Property; Department Determination of Amount of Exemption (Repealed) SUBPART D: COLLECTION OF THE USE TAX FROM USERS BY RETAILERS Section 150.401 Collection of the Tax by Retailers From Users Section 150.405 Tax Collection Brackets Section 150.410 Tax Collection Brackets for a 2 1/4% Rate of Tax (Repealed) Section 150.415 Tax Collection Brackets for a 2 1/2% Rate of Tax (Repealed) Section 150.420 Tax Collection Brackets for a 2 3/4% Rate of Tax (Repealed) Section 150.425 Tax Collection Brackets for a 3% Rate of Tax (Repealed) Section 150.430 Tax Collection Brackets for a 3 1/8% Rate of Tax (Repealed) Section 150.435 Tax Collection Brackets for a 3 1/4% Rate of Tax (Repealed) Section 150.440 Tax Collection Brackets for a 3 1/2% Rate of Tax (Repealed) Section 150.445 Tax Collection Brackets for a 3 3/4% Rate of Tax (Repealed) Section 150.450 Tax Collection Brackets for a 4% Rate of Tax (Repealed) Section 150.455 Tax Collection Brackets for a 4 1/8% Rate of Tax (Repealed) Section 150.460 Tax Collection Brackets for a 4 1/4% Rate of Tax (Repealed) Section 150.465 Tax Collection Brackets for a 4 1/2% Rate of Tax (Repealed) Section 150.470 Tax Collection Brackets for a 4 3/4% Rate of Tax (Repealed) Section 150.475 Tax Collection Brackets for a 5% Rate of Tax (Repealed) Section 150.480 Tax Collection Brackets for a 5 1/8% Rate of Tax (Repealed) Section 150.485 Tax Collection Brackets for a 5 1/4% Rate of Tax (Repealed) Section 150.490 Tax Collection Brackets for a 5 1/2% Rate of Tax (Repealed) Section 150.495 Tax Collection Brackets for a 5 3/4% Rate of Tax (Repealed) Section 150.500 Tax Collection Brackets for a 6% Rate of Tax (Repealed) Section 150.505 Optional 1% Schedule (Repealed) Section 150.510 Exact Collection of Tax Required When Practicable Section 150.515 Prohibition Against Retailer's Representing That He Will Absorb The Tax Section 150.520 Display of Tax Collection Schedule (Repealed) Section 150.525 Methods for Calculating Tax on Sales of Items Subject to Differing Tax Rates (Repealed) SUBPART E: RECEIPT FOR THE TAX Section 150.601 Requirements SUBPART F: SPECIAL INFORMATION FOR TAXABLE USERS Section 150.701 When and Where to File a Return Section 150.705 Use Tax on Items that are Titled or Registered in Illinois Section 150.710 Procedure in Claiming Exemption from Use Tax Section 150.715 Receipt for Tax or Proof of Exemption Must Accompany Application for Title or Registration Section 150.716 Display Certificates for House Trailers (Repealed) Section 150.720 Issuance of Title or Registration Where Retailer Fails or Refuses to Remit Tax Collected by Retailer from User Section 150.725 Direct Payment of Tax by User to Department on Intrastate Purchase Under Certain Circumstances Section 150.730 Direct Reporting of Use Tax to Department by Registered Retailers SUBPART G: REGISTRATION OF OUT-OF-STATE RETAILERS Section 150.801 When Out-of-State Retailers Must Register and Collect Use Tax Section 150.802 Trade Show Appearances Section 150.803 Wayfair Nexus – Nexus Without Physical Presence – Provisions Controlling from October 1, 2018 through December 31, 2020 Section 150.804 Marketplace Facilitators – Provisions Controlling from January 1, 2020 through December 31, 2020 Section 150.805 Voluntary Registration by Certain Out-of-State Retailers Section 150.810 Incorporation by Reference SUBPART H: RETAILERS' RETURNS Section 150.901 When and Where to File Section 150.905 Deduction for Collecting Tax Section 150.910 Incorporation by Reference Section 150.915 Itemization of Receipts from Sales and the Tax Among the Different States from Which Sales are Made into Illinois SUBPART I: PENALTIES, INTEREST, STATUTE OF LIMITATIONS AND ADMINISTRATIVE PROCEDURES Section 150.1001 General Information SUBPART J: TRADED-IN PROPERTY Section 150.1101 General Information SUBPART K: INCORPORATION OF ILLINOIS RETAILERS' OCCUPATION TAX REGULATIONS BY REFERENCE Section 150.1201 General Information SUBPART L: BOOKS AND RECORDS Section 150.1301 Users' Records Section 150.1305 Retailers' Books and Records Section 150.1310 Use of Signs to Prove Collection of Tax as a Separate Item Section 150.1315 Consequence of Not Complying with Requirement of Collecting Use Tax Separately From the Selling Price Section 150.1320 Incorporation by Reference SUBPART M: CLAIMS TO RECOVER ERRONEOUSLY PAID TAX Section 150.1401 Claims for Credit – Limitations – Procedure Section 150.1405 Disposition of Credit Memoranda by Holders Thereof Section 150.1410 Refunds Section 150.1415 Interest Section 150.1420 Verified Credit Section 150.TABLE A Tax Collection Brackets

AUTHORITY: Implementing the Use Tax Act [35 ILCS 105] and authorized by Sections 2505-90 and 2505-795 of the Department of Revenue Law [20 ILCS 2505].

SOURCE: Adopted August 1, 1955; amended at 4 Ill. Reg. 24, p. 553, effective June 1, 1980; amended at 5 Ill. Reg. 5351, effective April 30, 1981; amended at 5 Ill. Reg. 11072, effective October 6, 1981; codified at 6 Ill. Reg. 9326; amended at 8 Ill. Reg. 3704, effective March 12, 1984; amended at 8 Ill. Reg. 7278, effective May 11, 1984; amended at 8 Ill. Reg. 8623, effective June 5, 1984; amended at 11 Ill. Reg. 6275, effective March 20, 1987; amended at 14 Ill. Reg. 6835, effective April 19, 1990; amended at 15 Ill. Reg. 5861, effective April 5, 1991; emergency amendment at 16 Ill. Reg. 14889, effective September 9, 1992, for a maximum of 150 days; amended at 17 Ill. Reg. 1947, effective February 2, 1993; amended at 18 Ill. Reg. 1584, effective January 13, 1994; amended at 20 Ill. Reg. 7019, effective May 7, 1996; amended at 20 Ill. Reg. 16224, effective December 16, 1996; amended at 22 Ill. Reg. 21670, effective November 25, 1998; amended at 24 Ill. Reg. 10728, effective July 7, 2000; amended at 25 Ill. Reg. 953, effective January 8, 2001; emergency amendment at 25 Ill. Reg. 1821, effective January 16, 2001, for a maximum of 150 days; amended at 25 Ill. Reg. 5059, effective March 23, 2001; amended at 25 Ill. Reg. 6540, effective May 3, 2001; amended at 25 Ill. Reg. 10937, effective August 13, 2001; amended at 26 Ill. Reg. 971, effective January 15, 2002; amended at 26 Ill. Reg. 9902, effective June 24, 2002; amended at 27 Ill. Reg. 1607, effective January 15, 2003; emergency amendment at 27 Ill. Reg. 11209, effective July 1, 2003, for a maximum of 150 days; emergency expired November 27, 2003; emergency amendment at 28 Ill. Reg. 15266, effective November 3, 2004, for a maximum of 150 days; emergency expired April 1, 2005; amended at 29 Ill. Reg. 7079, effective April 26, 2005; emergency amendment at 32 Ill. Reg. 8806, effective May 29, 2008, for a maximum of 150 days; emergency expired October 25, 2008; amended at 32 Ill. Reg. 17554, effective October 24, 2008; amended at 32 Ill. Reg. 19149, effective December 1, 2008; amended at 38 Ill. Reg. 20022, effective October 1, 2014; amended at 39 Ill. Reg. 11085, effective July 21, 2015; amended at 40 Ill. Reg. 13471, effective September 12, 2016; amended at 42 Ill. Reg. 15446, effective July 27, 2018; emergency amendment at 42 Ill. Reg. 17247, effective September 11, 2018, for a maximum of 150 days; emergency expired February 7, 2019; amended at 42 Ill. Reg. 23143, effective November 29, 2018; amended at 43 Ill. Reg. 13333, effective November 1, 2019; emergency amendment at 44 Ill. Reg. 383, effective December 23, 2019, for a maximum of 150 days; emergency expired May 20, 2020; emergency amendment at 44 Ill. Reg. 577, effective December 27, 2019, for a maximum of 150 days; emergency expired May 24, 2020; amended at 44 Ill. Reg. 14002, effective August 11, 2020; amended at 44 Ill. Reg. 14744, effective August 26, 2020; amended at 46 Ill. Reg. 18162, effective October 25, 2022; amended at 46 Ill. Reg. 18851, effective November 1, 2022; amended at 47 Ill. Reg. 2142, effective January 24, 2023; amended at 47 Ill. Reg. 5781, effective April 4, 2023; amended at 47 Ill. Reg. 6133, effective April 12, 2023; amended at 47 Ill. Reg. 6330, effective April 18, 2023; amended at 48 Ill. Reg. 1950, effective January 18, 2024; amended at 48 Ill. Reg. 6836, effective April 24, 2024; amended at 48 Ill. Reg. 14836, effective September 25, 2024.