TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 180 AUTOMOBILE RENTING OCCUPATION 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 180.101 Character And Rate Of The Tax Section 180.105 Responsibility Of Trustees, Receivers, Executors Or Administrators Section 180.110 Occasional Rental Transactions Section 180.115 Habitual Rental Transactions SUBPART B: GROSS RECEIPTS, AUTHORIZED DEDUCTIONS AND NON-TAXABLE TRANSACTIONS Section 180.120 The Meaning of Gross Receipts Section 180.125 Authorized Deductions from Gross Receipts Section 180.130 Nontaxable Transactions Section 180.135 Rentals for Re-rental SUBPART C: RETURNS Section 180.140 Monthly Tax Returns – When Due – Contents SUBPART D: INCORPORATION BY REFERENCE Section 180.145 Incorporation of Certain Retailers' Occupation Tax Regulations

AUTHORITY: Implementing the Automobile Renting Occupation and Use Tax Act [35 ILCS 155] and authorized by Section 2505-25 of the Civil Administrative Code of Illinois. (Department of Revenue Law) [20 ILCS 2505/2505-25].

SOURCE: Adopted and codified at 7 Ill. Reg. 9397, effective July 25, 1983; amended at 13 Ill. Reg. 9332, effective June 6, 1989; amended at 16 Ill. Reg. 4859, effective March 12, 1992; amended at 24 Ill. Reg. 12063, effective July 28, 2000; amended at 25 Ill. Reg. 8323, effective June 22, 2001; amended at 26 Ill. Reg. 4935, effective March 15, 2002; amended at 38 Ill. Reg. 12934, effective June 9, 2014; amended at 48 Ill. Reg. 10757, effective July 2, 2024.