Act
Use Tax Act
- 35 ILCS 105/1— This Act shall be known and may be cited as the "Use Tax Act"
- 35 ILCS 105/1.05— Legislative intent; leases
- 35 ILCS 105/1a
- 35 ILCS 105/2— Definitions
- 35 ILCS 105/2a
- 35 ILCS 105/2a-1
- 35 ILCS 105/2b— "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 the "Regional Transportation Authority Act", enacted by the 78th General Assembly
- 35 ILCS 105/2c
- 35 ILCS 105/2d— Marketplace facilitators and marketplace sellers
- 35 ILCS 105/3— Tax imposed
- 35 ILCS 105/3-5— Exemptions
- 35 ILCS 105/3-5.1— Biodiesel, renewable diesel, and biodiesel blends
- 35 ILCS 105/3-5.5— Food and drugs sold by not-for-profit organizations; exemption
- 35 ILCS 105/3-6— Sales tax holiday items
- 35 ILCS 105/3-7— Aggregate manufacturing exemption
- 35 ILCS 105/3-8— Hospital exemption
- 35 ILCS 105/3-10— Rate of tax
- 35 ILCS 105/3-10.5— Direct payment of retailers' occupation tax and applicable local retailers' occupation tax by purchaser; purchaser relieved of paying use tax and local retailers' occupation tax reimbursement liabilities to retailer
- 35 ILCS 105/3-15— Photoprocessing
- 35 ILCS 105/3-20— Bullion
- 35 ILCS 105/3-25— Computer software
- 35 ILCS 105/3-27— Prepaid telephone calling arrangements
- 35 ILCS 105/3-30— Graphic arts production
- 35 ILCS 105/3-35— Production agriculture
- 35 ILCS 105/3-40— Gasohol
- 35 ILCS 105/3-41— Biodiesel
- 35 ILCS 105/3-42— Biodiesel blend
- 35 ILCS 105/3-42.5— Renewable diesel
- 35 ILCS 105/3-43— Biomass
- 35 ILCS 105/3-44— Majority blended ethanol fuel
- 35 ILCS 105/3-44.3— Mid-range ethanol blend
- 35 ILCS 105/3-44.5— Diesel fuel
- 35 ILCS 105/3-45— Collection
- 35 ILCS 105/3-50— Manufacturing and assembly exemption
- 35 ILCS 105/3-55— Multistate exemption
- 35 ILCS 105/3-60— Rolling stock exemption
- 35 ILCS 105/3-61— Motor vehicles; trailers; use as rolling stock definition
- 35 ILCS 105/3-65— R.O.T
- 35 ILCS 105/3-70— Property acquired by nonresident
- 35 ILCS 105/3-75— Serviceman transfer
- 35 ILCS 105/3-80— Liability because of amendatory Act
- 35 ILCS 105/3-85— Manufacturer's Purchase Credit
- 35 ILCS 105/3-87— Sustainable Aviation Fuel Purchase Credit
- 35 ILCS 105/3-90— Sunset of exemptions, credits, and deductions
- 35 ILCS 105/3a— The tax imposed by the Act shall when collected be stated as a distinct item separate and apart from the selling price of the tangible personal property
- 35 ILCS 105/4— Evidence that tangible personal property was sold by any person for delivery to a person residing or engaged in business in this State shall be prima facie evidence that such tangible personal property was sold for use in this State
- 35 ILCS 105/5
- 35 ILCS 105/6
- 35 ILCS 105/7
- 35 ILCS 105/8
- 35 ILCS 105/9
- 35 ILCS 105/10
- 35 ILCS 105/10.5— Individual use tax amnesty
- 35 ILCS 105/10a
- 35 ILCS 105/11
- 35 ILCS 105/12— Applicability of Retailers' Occupation Tax Act and Uniform Penalty and Interest Act
- 35 ILCS 105/12a
- 35 ILCS 105/12b
- 35 ILCS 105/13
- 35 ILCS 105/14
- 35 ILCS 105/15— 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 corporation or political subdivision thereof
- 35 ILCS 105/18
- 35 ILCS 105/19
- 35 ILCS 105/20
- 35 ILCS 105/21
- 35 ILCS 105/22