Use Tax Act
Illinois · Revenue · §§ 35-105-1 to 35-105-9 · 66 sections
Overview
The act imposes a tax on the storage, use, or consumption of tangible personal property and certain enumerated services within the state, complementing the sales tax by reaching transactions that would otherwise escape it. It sets the rate and the price base to which it applies, defines key terms, establishes sourcing rules that determine where a transaction occurs — with specialized treatment for telecommunications, mobile wireless service, and direct mail — and obligates sellers to register, collect the tax from purchasers, and remit it, with purchasers who claim an exemption required to document the claim. It also creates a substantial set of exemptions covering particular property, industries, and transfers, along with recordkeeping and audit authority, refund and credit procedures, penalties for noncompliance by sellers and consumers, and rules governing how the collected revenue is deposited and distributed.
Editorial summary generated from the text of this act. It is not part of the statute — read the sections below for the operative language.
Sections covered
- 35 ILCS 105/1This Act shall be known and may be cited as the "Use Tax Act"
- 35 ILCS 105/10Revenue › 35 ILCS 105 — Use Tax Act
- 35 ILCS 105/1.05Legislative intent; leases
- 35 ILCS 105/10.5Individual use tax amnesty
- 35 ILCS 105/10aRevenue › 35 ILCS 105 — Use Tax Act
- 35 ILCS 105/11Revenue › 35 ILCS 105 — Use Tax Act
- 35 ILCS 105/12Applicability of Retailers' Occupation Tax Act and Uniform Penalty and Interest Act
- 35 ILCS 105/12aRevenue › 35 ILCS 105 — Use Tax Act
- 35 ILCS 105/12bRevenue › 35 ILCS 105 — Use Tax Act
- 35 ILCS 105/13Revenue › 35 ILCS 105 — Use Tax Act
- 35 ILCS 105/14Revenue › 35 ILCS 105 — Use Tax Act
- 35 ILCS 105/15The 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 105/18Revenue › 35 ILCS 105 — Use Tax Act
- 35 ILCS 105/19Revenue › 35 ILCS 105 — Use Tax Act
- 35 ILCS 105/1aRevenue › 35 ILCS 105 — Use Tax Act
- 35 ILCS 105/2Definitions
- 35 ILCS 105/20Revenue › 35 ILCS 105 — Use Tax Act
- 35 ILCS 105/21Revenue › 35 ILCS 105 — Use Tax Act
- 35 ILCS 105/22Revenue › 35 ILCS 105 — Use Tax Act
- 35 ILCS 105/2aRevenue › 35 ILCS 105 — Use Tax Act
- 35 ILCS 105/2a-1Revenue › 35 ILCS 105 — Use Tax Act
- 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 105/2cRevenue › 35 ILCS 105 — Use Tax Act
- 35 ILCS 105/2dMarketplace facilitators and marketplace sellers
- 35 ILCS 105/3Tax imposed
- 35 ILCS 105/3-10Rate of tax
- 35 ILCS 105/3-10.5Direct 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 105/3-15Photoprocessing
- 35 ILCS 105/3-20Bullion
- 35 ILCS 105/3-25Computer software
- 35 ILCS 105/3-27Prepaid telephone calling arrangements
- 35 ILCS 105/3-30Graphic arts production
- 35 ILCS 105/3-35Production agriculture
- 35 ILCS 105/3-40Gasohol
- 35 ILCS 105/3-41Biodiesel
- 35 ILCS 105/3-42Biodiesel blend
- 35 ILCS 105/3-42.5Renewable diesel
- 35 ILCS 105/3-43Biomass
- 35 ILCS 105/3-44Majority blended ethanol fuel
- 35 ILCS 105/3-44.3Mid-range ethanol blend
- 35 ILCS 105/3-44.5Diesel fuel
- 35 ILCS 105/3-45Collection
- 35 ILCS 105/3-5Exemptions
- 35 ILCS 105/3-50Manufacturing and assembly exemption
- 35 ILCS 105/3-5.1Biodiesel, renewable diesel, and biodiesel blends
- 35 ILCS 105/3-55Multistate exemption
- 35 ILCS 105/3-5.5Food and drugs sold by not-for-profit organizations; exemption
- 35 ILCS 105/3-6Sales tax holiday items
- 35 ILCS 105/3-60Rolling stock exemption
- 35 ILCS 105/3-61Motor vehicles; trailers; use as rolling stock definition
- 35 ILCS 105/3-65R.O.T
- 35 ILCS 105/3-7Aggregate manufacturing exemption
- 35 ILCS 105/3-70Property acquired by nonresident
- 35 ILCS 105/3-75Serviceman transfer
- 35 ILCS 105/3-8Hospital exemption
- 35 ILCS 105/3-80Liability because of amendatory Act
- 35 ILCS 105/3-85Manufacturer's Purchase Credit
- 35 ILCS 105/3-87Sustainable Aviation Fuel Purchase Credit
- 35 ILCS 105/3-90Sunset of exemptions, credits, and deductions
- 35 ILCS 105/3aThe 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 105/4Evidence 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 105/5Revenue › 35 ILCS 105 — Use Tax Act
- 35 ILCS 105/6Revenue › 35 ILCS 105 — Use Tax Act
- 35 ILCS 105/7Revenue › 35 ILCS 105 — Use Tax Act
- 35 ILCS 105/8Revenue › 35 ILCS 105 — Use Tax Act
- 35 ILCS 105/9Revenue › 35 ILCS 105 — Use Tax Act
Enacted in other states
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