Act 105 - USE TAX ACT

Section 35 ILCS 105/1 - Title
Section 35 ILCS 105/1a - "Motor vehicle" defined
Section 35 ILCS 105/2 - Definitions
Section 35 ILCS 105/2a - "Pollution control facilities" defined
Section 35 ILCS 105/2a-1 - "Low sulfur dioxide emission coal fueled devices" defined
Section 35 ILCS 105/2b - "Selling price" defined
Section 35 ILCS 105/2c - Scope of Act
Section 35 ILCS 105/2d - Marketplace facilitators and marketplace sellers
Section 35 ILCS 105/3 - Tax imposed
Section 35 ILCS 105/3-5 - (Text of Section from P.A. 103-9, Article 5, Section 5-5) Exemptions
Section 35 ILCS 105/3-5 - (Text of Section from P.A. 103-9, Article 15, Section 15-5) Exemptions
Section 35 ILCS 105/3-5 - (Text of Section from P.A. 103-154) Exemptions
Section 35 ILCS 105/3-5 - (Text of Section from P.A. 103-384) Exemptions
Section 35 ILCS 105/3-5.1 - Biodiesel, renewable diesel, and biodiesel blends
Section 35 ILCS 105/3-5.5 - Food and drugs sold by not-for-profit organizations; exemption
Section 35 ILCS 105/3-6 - Sales tax holiday items
Section 35 ILCS 105/3-7 - Aggregate manufacturing exemption
Section 35 ILCS 105/3-8 - (Text of Section from P.A. 102-700) Hospital exemption
Section 35 ILCS 105/3-8 - (Text of Section from P.A. 102-886) Hospital exemption
Section 35 ILCS 105/3-10 - Rate of tax
Section 35 ILCS 105/3-10.5 - Direct payment of retailers' occupation tax and applicable local retailers' occupation tax by purchaser; purchaser relieved of paying use tax and local retailers' occupation tax reimbursement liabilities to retailer
Section 35 ILCS 105/3-15 - Photoprocessing
Section 35 ILCS 105/3-20 - Bullion
Section 35 ILCS 105/3-25 - Computer software
Section 35 ILCS 105/3-27 - Prepaid telephone calling arrangements
Section 35 ILCS 105/3-30 - Graphic arts production
Section 35 ILCS 105/3-35 - Production agriculture
Section 35 ILCS 105/3-40 - Gasohol
Section 35 ILCS 105/3-41 - Biodiesel
Section 35 ILCS 105/3-42 - Biodiesel blend
Section 35 ILCS 105/3-42.5 - Renewable diesel
Section 35 ILCS 105/3-43 - Biomass
Section 35 ILCS 105/3-44 - Majority blended ethanol fuel
Section 35 ILCS 105/3-44.3 - Mid-range ethanol blend
Section 35 ILCS 105/3-44.5 - Diesel fuel
Section 35 ILCS 105/3-45 - Collection
Section 35 ILCS 105/3-50 - Manufacturing and assembly exemption
Section 35 ILCS 105/3-55 - Multistate exemption
Section 35 ILCS 105/3-60 - Rolling stock exemption
Section 35 ILCS 105/3-61 - Motor vehicles; trailers; use as rolling stock definition
Section 35 ILCS 105/3-65 - R.O.T. nontaxability
Section 35 ILCS 105/3-70 - Property acquired by nonresident
Section 35 ILCS 105/3-75 - Serviceman transfer
Section 35 ILCS 105/3-80 - Liability because of amendatory Act
Section 35 ILCS 105/3-85 - Manufacturer's Purchase Credit
Section 35 ILCS 105/3-87 - Sustainable Aviation Fuel Purchase Credit
Section 35 ILCS 105/3-90 - Sunset of exemptions, credits, and deductions
Section 35 ILCS 105/3a - Tax stated as item distinct from selling price
Section 35 ILCS 105/4 - Tangible personal property sold for use in State
Section 35 ILCS 105/5 - Receipt given by retailers
Section 35 ILCS 105/6 - Certificate of Registration
Section 35 ILCS 105/7 - Tax imposed not to be assumed or absorbed by retailer
Section 35 ILCS 105/8 - Retailer's liability for tax
Section 35 ILCS 105/9 - (Text of Section from P.A. 103-154)
Section 35 ILCS 105/10 - Returns filed by purchaser when retailer did not pay tax
Section 35 ILCS 105/10.5 - Individual Use Tax Amnesty
Section 35 ILCS 105/10a - Persons required to file bond
Section 35 ILCS 105/11 - Records kept by retailers required to collect taxes
Section 35 ILCS 105/12 - Applicability of Retailers' Occupation Tax Act and Uniform Penalty and Interest Act
Section 35 ILCS 105/12a - Secretary of State as agent for service of process
Section 35 ILCS 105/12b - Applicability of Illinois Administrative Procedure Act
Section 35 ILCS 105/13 - Retailer's failure to comply
Section 35 ILCS 105/14 - Violation of provisions
Section 35 ILCS 105/15 - Deceptive practices in issuing check to depository
Section 35 ILCS 105/18 - Unconstitutional provisions
Section 35 ILCS 105/19 - Tax paid in error
Section 35 ILCS 105/20 - Claim for credit or refund
Section 35 ILCS 105/21 - Erroneous payments
Section 35 ILCS 105/22 - Credit or refund