ADMINISTRATIVE CODE

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  3. TITLE 86: REVENUE
  4. PART 125 RENTAL PURCHASE AGREEMENT OCCUPATION AND USE TAX
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 125 RENTAL PURCHASE AGREEMENT OCCUPATION AND USE TAX
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Section 125.100 Nature of the Tax
Section 125.105 Definitions
Section 125.110 Taxes Imposed
Section 125.115 Nontaxable Transactions
Section 125.120 Returns and Payment of Tax
Section 125.125 Registration of Merchants
Section 125.130 Revocation of Certificates of Registration
Section 125.135 Books and Records
Section 125.140 Penalties and Interest
Section 125.145 Administration and Enforcement
AUTHORITY: Implementing the Rental Purchase Agreement Occupation and Use Tax Act [35 ILCS 180] and authorized by Section 40 of the Rental Purchase Agreement Occupation and Use Tax Act and Sections 2505-790 and 2505-795 of the Civil Administrative Code Illinois (Department of Revenue Law) [20 ILCS 2505].
SOURCE: Adopted at 48 Ill. Reg. 6047, effective April 2, 2024; amended at 49 Ill. Reg. 10759, effective August 8, 2025.