Ill. Admin. Code tit. 86 § 150.125

Current through Register Vol. 48, No. 50, December 13, 2024

Section 150.125 - Relation of Use Tax to Retailers' Occupation Tax

The Use Tax Act complements the Retailers' Occupation Tax Act. That is why the Use Tax is restricted to cases in which the property is purchased at retail from a retailer.

Ill. Admin. Code tit. 86, § 150.125

Amended and effective September 9, 1969