Illinois Department of Revenue
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Does the duty tax paid to the U.S. Customs Service replace use tax?
Answer #136 -- ( Published 08/08/2005 09:28 AM | Updated 08/08/2012 10:01 AM )
Does the duty tax paid to the U.S. Customs Service replace use tax?
No. Use tax is due whether or not an item has to be declared or is subject to a duty tax.
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