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What is the difference between sales tax and use tax?

Answer #138 -- ( Published 08/08/2005 09:30 AM | Updated 07/12/2017 10:39 AM )

What is the difference between sales tax and use tax?

The main difference between sales tax and use tax is that sales tax is remitted to the Illinois Department of Revenue by a registered retailer or service person, but use tax is paid directly to the Department of Revenue by the purchaser because tax was not collected when the merchandise was sold.

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