Illinois Department of Revenue
 
 
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Who must pay their own use tax?

 
 
Answer #132 -- ( Published 08/08/2005 09:24 AM | Updated 08/08/2012 10:01 AM )

Who must pay their own use tax?

The tax is imposed on the user of the tangible personal property that is purchased at retail. This could be a retailer, an organization, or an individual.

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