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
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