What are some examples of use tax liability?
This liability may result when
- out-of-state vendors make retail sales to Illinois businesses or consumers;
- Illinois consumers purchase tangible personal property at retail from out-of-state, unregistered retailers for use in Illinois without paying tax to the retailer; or
- Illinois businesses withdraw tangible personal property from their sales inventories for their own use. In this instance, at the time the item was purchased, the business did not pay tax to the vendor because it purchased the item for resale purposes.
