HB5124

Home Rule County Use Tax Law in Illinois allows counties to impose a tax on tangible personal property purchased at retail.

The Home Rule County Use Tax Law in Illinois allows home rule counties to impose a tax on the privilege of using tangible personal property purchased at retail within the county. The tax is collected by the Department of Revenue if the property is purchased from a retailer in any county other than the home rule county imposing the tax. The Department must remit the tax to the State or obtain an exemption determination before the tax can be collected. The Department is prohibited from beginning collection and enforcement under this law before January 1, 2027.