86 Ill. Adm. Code 190.175
Incorporation of Certain Sections of Title 86 of the Illinois Administrative Code
Section 190
Section 190.175 Incorporation
of Certain Sections of Title 86 of the Illinois Administrative Code
a) The
substance and provisions of the Sections of Title 86 of the Illinois
Administrative Code set out below are incorporated herein by reference and are
made a part hereof. For purposes of this incorporation, references include the
following defined terms:
1) "persons
engaged in the business of selling tangible personal property at retail" mean
persons engaged in the business of renting automobiles for periods of one year
or less for valuable consideration;
2) "sellers
and retailers" mean automobile rentors;
3) "users
and purchasers" mean automobile rentees;
4) "sales
or sales at retail" mean automobile rentals under lease terms of one year
or less;
5) "the
Retailers' Occupation Tax Act"
[35
ILCS 120] means
the Automobile Renting Occupation and Use Tax Act;
6) "the
Use Tax Act"
[35 ILCS 105] means
the Automobile Renting Occupation and Use Tax Act;
7) "selling
price"
means
receipts from the
rental of automobiles under lease terms of one year or less;
8) "purchase
price"
means
the rental price
paid to an automobile rentor for the rental of an automobile under lease terms
of one year or less; and
9) "returns"
mean Automobile Renting Use Tax returns or that portion of the Automobile Renting
Occupation Tax Return on which Automobile Renting Use Tax can be reported.
b) On that
basis, the following Sections and Subparts of 86 Ill. Adm. Code 150 (Use Tax
Regulations) are incorporated herein:
86 Ill. Adm. Code 150.120
86 Ill. Adm. Code 150.510
86 Ill. Adm. Code 150.515
86 Ill. Adm. Code 150.520
86 Ill. Adm. Code 150.1001
86 Ill. Adm. Code 150.1301
86 Ill. Adm.
Code 150.1305 – except for references to the impossibility of
showing the tax as a separate item and except for language authorizing the posted
sign method of showing tax as a separate item.
86 Ill. Adm. Code 150.1315
86 Ill. Adm. Code 150: Subpart M
86 Ill. Adm. Code 150.Table A
c) 86
Ill. Adm. Code 180.101 – except subsection (a) and except that the
reference in subsection (c) to Automobile Renting Occupation Tax means
Automobile Renting Use Tax.
86 Ill. Adm.
Code 180.125 – except that the reference to gross receipts on which
the Automobile Renting
Occupation Tax must
be computed means rental price on which Automobile Renting
Use Tax must
be computed.
86 Ill. Adm. Code
180.130
86 Ill. Adm.
Code 180.135 – except that the reference to exemption from
Automobile Renting Occupation Tax in subsection (a) means exemption from Automobile
Renting Use Tax.
d) On
the same basis, the following Sections and Subparts of 86 Ill. Adm. Code 130 (Retailers'
Occupation Tax Regulations) are incorporated herein:
86 Ill. Adm. Code 130.505(a)
86 Ill. Adm. Code 130.510
86 Ill. Adm. Code 130.515
86 Ill. Adm. Code 130.520
86 Ill. Adm. Code 130.525
86 Ill. Adm. Code 130.535(a)
86 Ill. Adm. Code 130.545
86 Ill. Adm. Code 130.701(f)(1)
86 Ill. Adm. Code 130.701(f)(2)
86 Ill. Adm. Code 130.701(f)(3)
86 Ill. Adm. Code 130.701(g)
86 Ill. Adm. Code 130.710
86 Ill. Adm. Code 130.725
86 Ill. Adm. Code 130.730
86 Ill. Adm. Code 130.735
86 Ill. Adm. Code 130.745
86 Ill. Adm. Code 130:
Subpart H
– except for subsection 810(c) and except for the reference to sales for resale
and the reference to services in subsections 130.810(a) and (b). In addition, the
reference to exemptions from Retailers' Occupation Tax in subsection 130.810(a)
means exemption from Automobile Renting Use Tax liability.
86 Ill. Adm. Code 130:
Subpart I
– except for those provisions in subsections 130.905(a) and (b) which refer
to interest being due at less than 2% per month.
86 Ill. Adm. Code 130:
Subpart J
86 Ill. Adm. Code 130:
Subpart L
86 Ill. Adm. Code 130:
Subpart M
86 Ill. Adm. Code 130:
Subpart O
86 Ill. Adm. Code 130:
Subpart P
– except for Section 130.1605.
86 Ill. Adm. Code 130:
Subpart Q
86 Ill. Adm. Code 130:
Subpart R