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| Section | Name |
|---|---|
| 190 | Table of Contents |
| 190.101 | Description, Rate and Base of the Tax |
| 190.105 | Relation of Automobile Renting Use Tax to Automobile Renting Occupation Tax |
| 190.110 | Collection of the Tax from Rentees by Automobile Rentors Maintaining a Place of Business in This State |
| 190.115 | Accounting for the Tax |
| 190.120 | How to Avoid Paying Tax on Automobile Renting Use Tax Collected from the Rentee |
| 190.125 | Exemptions to Avoid Multi-State Transactions |
| 190.130 | Non-Resident Exemptions |
| 190.135 | Meaning of "Rented Outside This State" |
| 190.140 | Exempt Rentees |
| 190.145 | Receipt |
| 190.150 | How the Tax is Paid |
| 190.155 | Procedure to Obtain Letter Ruling Documenting Exemption |
| 190.160 | When Out-of-State Rentors Must Register to Collect Automobile Renting Use Tax |
| 190.165 | Voluntary Registration by Out-of-State Rentors |
| 190.170 | When and Where to File |
| 190.175 | Incorporation of Certain Sections of 86 Ill. Adm. Code |