As an individual, you owe Illinois Use Tax if you purchase an item for use or consumption in Illinois and:
you purchase the item from an out-of-state retailer who charges no Illinois Sales Tax or charges sales tax at a rate lower than the Illinois rate, and
the item you purchase would normally be subject to sales tax if you buy it from a retailer in Illinois.
Note: In Illinois a "retailer" is a licensed retailer or others who purchase tangible personal property with the intent to sell at retail.
Examples include:
catalog purchases from an out-of-state retailer who does not charge Illinois Sales Tax;
purchases through out-of-state home shopping television and computer network services that do not charge Illinois Sales Tax; and
items purchased while you were
In addition, if you purchase an item for use or consumption in Illinois from an Illinois retailer and you do not pay tax to the retailer, you owe use tax to the department.
