Ill. Admin. Code tit. 86 § 180.110
Current through Register Vol. 48, No. 36, September 6, 2024
Since the Act does not impose a tax upon persons who are not engaged in the business of renting automobiles, persons who enter into isolated or occasional rental transactions do not incur Automobile Renting Occupation Tax liability.
Ill. Admin. Code tit. 86, § 180.110