86 Ill. Adm. Code 650.120
Effective Date
Section 650
Section 650.120 Effective
Date
When a given County Water
Commission Use Tax goes into effect, it applies to purchases made on or after
the effective date of the ordinance imposing the tax. For this purpose, the
date of the purchase is deemed to be the date of delivery of the property to
the purchaser. The same rule applies when determining the effective date of an
increase or decrease in the rate of the County Water Commission Use Tax.