Illinois Department of Revenue
 
 
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Administrative Hearings - Use Tax

 
 

2014

2013

  • UT 13-08 - Use Tax On Watercraft Purchase
  • UT 13-07 - Manufacturing & Equipment Exemption – Manufacturing
  • UT 13-06 - Claim Issues – Right To Refund
  • UT 13-05 - Machinery & Equipment Exemption – Manufacturing
  • UT 13-04 - Use Tax On Property Titled To An Out-Of-State Limited Liability Company
  • UT 13-03 - Sales v. Resale Issues
  • UT 13-02 - Medicines & Medical Appliance Exemption (Low Rate)
  • UT 13-01 - Use Tax Collected On Out-Of-State Retailers

2012

  • UT 12-07 - Use Tax On Purchases, Fixed Assets or Consumables
  • UT 12-06 - Agricultural Machinery/Feed/Products/Exemptions
  • UT 12-05 - Use Tax On Purchases From a Foreign Country
  • UT 12-04 - Use Tax On Out-of-State Purchases Brought Into Illinois
  • UT 12-03 - Use Tax On Purchases From a Foreign Country
  • UT 12-01 - Reasonable Cause On Application of Penalties

2011

  • UT 11-16 - Medicines & Medical Appliance Exemption (Low Rate)
  • UT 11-15 - Unreported/Underreported Receipts (Fraud Application)
  • UT 11-14 - Use Tax On Out-of-State Purchases Brought Into Illinois
  • UT 11-13 - Reasonable Cause On Application of Penalties
  • UT 11-12 - Use Tax On Watercraft Purchase
  • UT 11-11 - Use Tax On Watercraft Purchase
  • UT 11-10 - Use Tax On Watercraft Purchase
  • UT 11-09 - Use Tax On Charitable Food And Drink
  • UT 11-08 - Use Tax on Aircraft Purchase
  • UT 11-07 - Books & Records Insufficient; Unreported/Underreported Receipts (Fraud Application)
  • UT 11-06 - Use Tax On Aircraft Purchase
  • UT 11-05 - Use Tax On Imported Goods
  • UT 11-04 - Use Tax Assessment On Boat Purchase
  • UT 11-01 - Use Tax On Out-Of-State Purchases Brought Into Illinois

2010

  • UT 10-12 - Private Vehicle Use Tax – Nonresident
  • UT 10-11 - Use Tax on Aircraft Purchase
  • UT 10-10 - Use Tax On Out-Of-State Purchases Brought Into Illinois
  • UT 10-09 - Tangible Personal Property
  • UT 10-08 - Rolling Stock (Vehicle Used Interstate For Hire)
  • UT 10-07 - Private Vehicle Use Tax - Nonresident
  • UT 10-06 - Rolling Stock (Vehicle Used Interstate for Hire)
  • UT 10-05 - Rolling Stock (Vehicle Used Interstate for Hire) Aircraft Purchase
  • UT 10-04 - Private Vehicle Use Tax – Value Exceeds $15,000
  • UT 10-03 - Use Tax On Out-Of-State Purchases Brought Into Illinois
  • UT 10-02 - Use Tax on Aircraft Purchase
  • UT 10-01 - Machinery & Manufacturing Equipment Exemption (Agricultural)

2009

  • UT 09-10 - Private Vehicle Use Tax – Value Exceeds $15,000
  • UT 09-9 - Use Tax On Out-Of-State Purchases Brought Into Illinois
  • UT 09-8 - Use Tax On Aircraft Purchase Rolling Stock (Purchase/Sale Claimed To Be Exempt)
  • UT 09-7 - Use Tax On Out-Of-State Purchases Brought Into Illinois
  • UT 09-6 - Use Tax On Out-Of-State Purchases Brought Into Illinois
  • UT 09-5 - Rolling Stock (Purchase/Sale Claimed To Be Exempt) Use Tax On Aircraft Purchase
  • UT 09-4 - Nonresident Exemption Use Tax On Aircraft Purchase
  • UT 09-3 - Use Tax On Out-Of-State Purchases Brought Into Illinois
  • UT 09-2 - Use Tax On Out-Of-State Purchases Brought Into Illinois
  • UT 09-1 - Use Tax On Out-Of-State Purchases Brought Into Illinois

2008

  • UT 08-7 - Rolling Stock (Purchase/Sale Claimed To Be Exempt)
  • UT 08-6 - Fuel Credits
  • UT 08-5 - Use Tax On Aircraft Purchase
  • UT 08-4 - Use Tax On Aircraft Purchase
  • UT 08-3 - Use Tax On Out-Of-State Purchases Brought Into Illinois
  • UT 08-2 - Private Vehicle Use Tax - Nonresident
  • UT 08-1 - Private Vehicle Use Tax – Business Reorg/Family Sale

2007

  • UT 07-5 - Private Vehicle Use Tax – Nonresident
  • UT 07-4 - Use Tax on Aircraft Purchase, Rolling Stock (Purchase/Sale Claimed To Be Exempt)
  • UT 07-3 - Use Tax On Out-of-State Purchases Brought Into Illinois
  • UT 07-2 - Use Tax on Aircraft Purchase
  • UT 07-1 - Tangible Personal Property

2006

  • UT 06-6 - Use Tax On Out-Of-State Purchases Brought Into Illinois
  • UT 06-5 - Use Tax On Aircraft Purchase
  • UT 06-4 - Rolling Stock (Vehicle Used Interstate For Hire)
  • UT 06-3 - Occasional Sales - Non-Retail Transactions (Exempt)
  • UT 06-2 - Construction Contractor - Retail Sale or Perm. Affix.
  • UT 06-1 - Use Tax On Out-Of-State Purchases Brought Into Illinois

2005

  • UT 05-04 - Use Tax on Out-of-State Purchases Brought into Illinois
  • UT 05-03 - Use Tax on Out-of-State Purchases brought into Illinois
  • UT 05-02 - Whether Kerosene Based Jet Fuel Constitutes Motor Fuel
  • UT 05-01 - Whether Kerosene Based Jet Fuel Constitutes Motor Fuel

2004

  • UT 04-8 - Machinery and Equipment Exemption - Manufacturing
  • UT 04-7 - Nonresident Exemption
  • UT 04-6 - Use Tax on Aircraft Purchase
  • UT 04-5 - Use Tax on Aircraft Purchase
  • UT 04-4 - Use Tax on Aircraft Purchase
  • UT 04-3 - Use Tax on Out-of-State Purchases Brought into Illinois
  • UT 04-2 - Temporary Rate Reduction of Fuel at Retail
  • UT 04-1 - Use Tax on Out-of-State Purchases Brought into Illinois

2003

  • UT 03-6 - Use Tax on Out-of-State Purchases Brought into Illinois
  • UT 03-5 - Use Tax on Out-of-State Purchases Brought into Illinois
  • UT 03-4 - Use Tax on Aircraft Purchase, Temporary Storage (Exemption), Non-resident Exemption
  • UT 03-3 - Private Vehicle Use Tax - Business Reorg/Family Sale
  • UT 03-2 - Use Tax on Aircraft Purchase
  • UT 03-1 - Machinery and Equipment Exemption - Manufacturing

2002

  • UT 02-6 - Use Tax on Aircraft Purchase
  • UT 02-5 - Use Tax on Out-of-State Purchases Brought into Illinois
  • UT 02-4 - Tangible Personal Property, Use Tax on Purchases of Building Materials and Supplies, Commerce Clause (U.S. Const.) Controversy
  • UT 02-3 - Rolling Stock (Purchase/Sale Claimed to Be Exempt)
  • UT 02-2 - Use Tax on Aircraft Purchase
  • UT 02-1 - Trade-In Transactions Under Illinois Use Tax Act

2001

  • UT 01-8 - Use Tax on Out-of-State Purchase Brought Into Illinois
  • UT 01-7 - Use Tax on Aircraft Purchase {and} Rolling Stock (Purchase/Sale Claimed To Be Exempt)
  • UT 01-6 - Occasional Sales - Non-Retail Transactions (Exemption)
  • UT 01-5 - Reasonable Cause on Application of Penalties
  • UT 01-4 - Exemption from Tax (Charitable or Other Exempt Types)
  • UT 01-3 - Use Tax on Aircraft Purchase
  • UT 01-2 - Occasional Sales - Non-Retail Transactions (Exempt) and Use Tax on Aircraft Purchase
  • UT 01-1 - Temporary Storage (Exemption)

2000

  • UT 00-4 - Pollution Control Equipment (Exemption)
  • UT 00-3 - Interim Use Exemption - Taxpayer's Bill of Rights
  • UT 00-2 - Use Tax on Aircraft Purchase
  • UT 00-1 - Occasional Sales - Non-Retail Transactions (Exempt)

1999

  • UT 99-4 - Occasional Sales - Non-Retail Transactions (Exempt)
  • UT 99-3 - Pollution Control Equipment (Exemption)
  • UT 99-2 - Use Tax on Leased Items
  • UT 99-1 - Rolling Stock (Vehicle Used Interstate for Hire)

1998

  • UT 98-2 - Taxpayer Claims He Is Not A Retailer
  • UT 98-1 - Private v. Retail Sale

1997

  • UT 97-9 - Private Vehicle Use Tax - Business Reorg./Family Sale
  • UT 97-8 - Private Vehicle Use Tax - Value Exceeds $15,000
  • UT 97-7 - Medicines & Medical Appliance Exemption (Low Rate)
  • UT 97-6 - Use Tax On Out-of-State Purchases Brought Into Illinois
  • UT 97-5 - Use Tax on Purchases, Fixed Assets or Consumables
  • UT 97-4 - Pollution Control Equipment (Exemption) [or] Use Tax on Purchases, Fixed or Consumables
  • UT 97-3 - Use Tax On Out-of-State Purchases Brought Into Illinois
  • UT 97-2 - Use Tax On Purchases, Fixed Assets Or Consumables [or] Use Tax On Purchases (Non-filer)...
  • UT 97-1 - Machinery & Equipment Exemption - Manufacturing [or] Separately Stating Tax... [or] Service Occupation/Use Tax

1996

  • UT 96-12 - Use Tax On Out-of-State Purchases Brought Into Illinois
  • UT 96-11 - Graphic Arts Exemption [or] Machinery & Equipment Exemption - Manufacturing
  • UT 96-10 - Commerce Clause (U.S. Const.) Controversy [or] Use Tax Liability On Purchases (Non-Filer) 1981 Limit
  • UT 96-9 - Use Tax on Purchases, Fixed Assets, or Consumables [or] Machinery & Equipment Exemption - Manufacturing
  • UT 96-8 - Machinery & Equipment Exemption - Manufacturing [or] Use Tax on Purchases, Fixed Assets or Consumables
  • UT 96-7 - Pollution Control Equipment (Exemption) [or] Coal Mining Equipment (Exemption)
  • UT 96-6 - Pollution Control Equipment (Exemption) [or] Coal Mining Equipment (Exemption)
  • UT 96-5 - Use Tax Liability On Purchases (Non-Filer) 1981 Limit [or] Use Tax On Out-of-State Purchase Brought Into Illinois
  • UT 96-4 - Machinery and Equipment Exemption - Manufacturing [or] Disallowed General Deductions
  • UT 96-3 - Machinery and Equipment Exemption - Manufacturing
  • UT 96-2 - Use Tax On Aircraft Purchase
  • UT 96-1 - Use Tax On Purchases, Fixed Assets, or Consumables [or] Disallowed Resale Deduction...

1995

  • UT 95-9 - Interstate Commerce (Exemption Issue) [or] Occasional Sales Non-Retail Transactions (Exempt)
  • UT 95-8 - Rolling Stock (Purchase/Sale Claimed To Be Exempt)
  • UT 95-7 - Airplane Purchase/Ownership - Third Party as a - Brief Intermediary [or] Title Holder
  • UT 95-6 - Use Tax On Leased Items [or] Temporary Storage (Exemption)
  • UT 95-5 - Use Tax On Purchases, Fixed Assets or Consumables
  • UT 95-4 - Use Tax On Purchases, Fixed Assets or Consumables [or] Use Tax Liability On Purchases (Non-Filer) 1981 Limit
  • UT 95-3 - Use Tax Liability On Purchases (Non-Filer) 1981 Limit [or] Use Tax On Out-of-State Purchases Brought Into Illinois
  • UT 95-2 - Medicines & Medical Appliance Exemption (Low Rate)
  • UT 95-1 - Use Tax On Out-of-State Purchases Brought Into Illinois
 
 
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