86 Ill. Adm. Code 190.130
Non-Resident Exemptions
Section 190
Section 190.130 Non-Resident
Exemptions
The Automobile Renting Use Tax
does not apply to the use, in this State, of an automobile rented outside this
State by a non-resident individual who then brings that automobile to this
State for use here if that individual has used the rented automobile outside
this State at least three months before bringing the rented automobile to this
State.