86 Ill. Adm. Code 190.135
Meaning of "Rented Outside This State"
Section 190
Section 190.135 Meaning of
"Rented Outside This State"
"Rented Outside This
State", in addition to its usual and popular meaning, shall include the
delivery, by the rentor, outside Illinois, of an automobile rented in Illinois
under a lease term of one year or less and delivered by the rentor from a point
in this State to a point outside this State.