Illinois Administrative Code › Title 86 - REVENUE › Part 150 - USE TAX › Subpart F - SPECIAL INFORMATION FOR TAXABLE USERS › Section 150.701 - When and Where to File a Return

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Purchases by Persons not Registered to File Returns
1) Purchases from Retailers in Illinois. If a
				purchaser who is not registered as a retailer under the Retailers' Occupation
				Tax Act purchases tangible personal property other than a motor vehicle,
				aircraft, watercraft, trailer, or cigarettes at retail from a retailer in
				Illinois, but does not pay the use tax to such retailer, the purchaser shall
				pay the use tax directly to the Department. Except as provided in subsection
				(a)(3), such remittance to the Department shall be made by the last day of the
				month following the month in which the purchaser makes any payment on the
				selling price of the tangible personal property and shall be accompanied by a
				return on a form prescribed by the Department.
2) Taxable Moment for Purchases Made
				Out-of-State from Retailers. If a purchaser who is not registered as a retailer
				under the Retailers' Occupation Tax Act purchases tangible personal property
				other than a motor vehicle, aircraft, watercraft, trailer, or cigarettes
				out-of-State at retail from a retailer, but does not pay the use tax to such
				retailer,
the liability for the tax imposed by the Act arises on the
				date such tangible personal property is brought into this State
.
				[35 ILCS
				105/10 ] The purchaser shall pay the use tax directly
				to the Department. Except as provided in subsection (a)(3) of this Section,
				such remittance to the Department shall be made within 30 days after the
				tangible personal property purchased out-of-State is brought into Illinois and
				shall be accompanied by a return on a form prescribed by the
				Department.
3)
However,
				except as to motor vehicles and aircraft, and except as to cigarettes as
				defined in the Cigarette Use Tax Act, if the purchaser's annual use tax
				liability does not exceed $600, the purchaser may file the return on an annual
				basis on or before April 15th of the year following the year use tax liability
				was incurred. Individual purchasers with an annual use tax liability that does
				not exceed $600 may, in lieu of the filing and payment requirements in
this Section
, file and pay in compliance with Section 502.1 of the
				Illinois Income Tax Act.
4)
When tangible personal property,
				other than motor vehicles and trailers, is purchased by a lessor, under a lease
				for one year or longer, executed or in effect at the time of purchase to an
				interstate carrier for hire, who did not pay the tax imposed by
the
				Act
to the retailer, such lessor (by the last day of the month
				following the calendar month in which such property reverts to the use of such
				lessor) shall file a return with the Department and pay the tax upon the fair
				market value of such property on the date of such reversion.
(See
				Section 130.340(f)(5)
				and 130.340(g)(5)).
However, in determining the fair market value at the time of reversion,
				the fair market value of such property shall not exceed the original purchase
				price of the property that was paid by the lessor at the time of purchase. Such
				return shall be filed on a form prescribed by the Department and shall contain
				such information as the Department may reasonably require. Such return and
				payment from the purchaser shall be submitted to the Department sooner than the
				last day of the month after the month in which the purchase is made.
[35 ILCS
				105/10 ] This provision applies equally to owners,
				lessors, or shippers who purchase tangible personal property, other than motor
				vehicles and trailers, that is utilized by interstate carriers for hire as
				rolling stock. For the treatment of an item purchased by a lessor for use as
				rolling stock other than in a situation where the item is under a lease for one
				year or longer, executed or in effect at the time of purchase to an interstate
				carrier for hire, see 86 Ill. Adm. Code 130.340.
5)
If cigarettes, as defined in the
				Cigarette Use Tax Act, are purchased from a retailer for use in this State by a
				purchaser who did not pay the tax imposed by
the Act
to the
				retailer, and a purchaser who does not file returns with the Department as a
				retailer under Section 9 of
the Act
, such purchaser must,
				within 30 days after acquiring the cigarettes, file a return with the
				Department and pay the tax upon that portion of the selling price so paid by
				the purchaser for the cigarettes. When cigarettes, as defined in the Cigarette
				Use Tax Act, are purchased out-of-state from a retailer for use in this State
				by a purchaser who did not pay the tax imposed by
the Act
to
				the retailer, and a purchaser who does not file returns with the Department as
				a retailer under Section 9 of
the Act
, the liability for the
				tax imposed by the Act arises on the date such cigarettes are brought into this
				State. The purchaser shall, within 30 days after such cigarettes are brought
				into this State, file with the Department, upon a form to be prescribed and
				supplied by the Department, a return for the cigarettes purchased.
[35 ILCS
				105/10 ]