TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 125 RENTAL PURCHASE AGREEMENT OCCUPATION AND USE TAX


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AUTHORITY: Implementing the Rental Purchase Agreement Occupation and Use Tax Act [35 ILCS 180] and authorized by Section 40 of the Rental Purchase Agreement Occupation and Use Tax Act and Sections 2505-790 and 2505-795 of the Civil Administrative Code Illinois (Department of Revenue Law) [20 ILCS 2505].

SOURCE: Adopted at 48 Ill. Reg. 6047, effective April 2, 2024.