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“Use tax” is a tax imposed on the privilege of using, in Illinois, any item of tangible personal property that is purchased anywhere at retail. Generally, the tax is designed to distribute the tax burden fairly among Illinois consumers and to assure fair competition between Illinois and out-of-state businesses. Use tax is due when you purchase merchandise that you will use in Illinois from a person or business that did not collect Illinois sales tax (e.g., catalogs, magazines, infomercials, the Internet). This tax applies to individuals, businesses, and organizations.
Individuals should report use tax on Form ST-44, Illinois Use Tax Return.