86 Ill. Adm. Code 150.301 — Cross References

# Cross References

TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 150 USE TAX SECTION 150.301 CROSS REFERENCES

Section 150.301 Cross References a) For information concerning the definition of "use", see Section 150.201 of this Part. b) As was mentioned in Section 150.101 of this Part, the user of tangible personal property is not subject to the Use Tax when the seller of such tangible personal property would not incur Retailers' Occupation Tax liability even though all elements of the sale occurred in Illinois. (Source: Amended and effective March 12, 1976)

Section 150.301 Cross References

a) For information concerning the definition of "use", see Section 150.201 of this Part.

b) As was mentioned in Section 150.101 of this Part, the user of tangible personal property is not subject to the Use Tax when the seller of such tangible personal property would not incur Retailers' Occupation Tax liability even though all elements of the sale occurred in Illinois.

(Source: Amended and effective March 12, 1976)