Ill. Admin. Code tit. 86 § 190.155
Current through Register Vol. 48, No. 45, November 8, 2024
If the rentee is exempt from Automobile Renting Use Tax liability with respect to a particular transaction (as would be the case, for example, where the rentee is a church, charity, school or governmental body), the rentee may present pertinent facts to the Department and secure from the Department an exemption ruling documenting the exempt status of the rentee or of the particular rental transaction.
Ill. Admin. Code tit. 86, § 190.155