ILCS » Chapter 35 · Act 105
Illinois Compiled Statutes

35 ILCS 105/1 (2026)

This Act shall be known and may be cited as the "Use Tax Act"

✓ current as of May 2026
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(35 ILCS 105/1) (from Ch. 120, par. 439.1)
    Sec. 1. This Act shall be known and may be cited as the "Use Tax Act".
(Source: Laws 1955, p. 2027.)

    
Notes of Decisions
Cited in 74 cases (5 in the last 5 years), 1995–2024 · leading case: Kean v. Wal-Mart Stores, Inc., 919 N.E.2d 926 (Ill. 2009).
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Kean v. Wal-Mart Stores, Inc., 919 N.E.2d 926 (Ill. 2009). · cites it 4× “(West 2006)) and Use Tax Act (35 ILCS 105/1 et seq. (West 2006)). We hold that they are and therefore affirm the judgment of the appellate court affirming the dismissal of plaintiffs’ complaints.”
Provena Covenant Med. Ctr. v. Dep't of Revenue, 925 N.E.2d 1131 (Ill. 2010). · cites it 2× “(West 2002)), use tax (see 35 ILCS 105/1 et seq. (West 2002)), and service use tax (see 35 ILCS 110/1 et seq.”
The City of Kankakee v. Dep't of Revenue, 2013 IL App (3d) 120599 (Ill. App. Ct. 2013). · cites it 3× “Towers further averred that the offsets were calculated as $180,536 as a refund or credit to the taxpayer based on a refund claim; $211,066 from the taxpayer “correcting or changing, from Kankakee to Glendale Heights, the location from which the sales were made,” and $149,208…”
Lombard Pub. Facilities Corp. v. Dep't of Revenue, 881 N.E.2d 598 (Ill. App. Ct. 2008). · cites it 2× “NOTES [1] Illinois sales tax has two components, the Retailers' Tax Act and the Use Tax Act (35 ILCS 105/1 et seq. (West 2004)). Since, the Use Tax Act was adopted to supplement the Retailers' Tax Act, both contain complementary provisions, and construction of one provision is…”
Trent v. Winningham, 667 N.E.2d 1317 (Ill. 1996). · cites it 2× “2d 795 (1996), the circuit court of Sangamon County had held, inter alia, that the Illinois Use Tax Act (35 ILCS 105/1 et seq. (West 1994)), as applied to a certain taxpayer, contravened the commerce clause of the United States Constitution.”
Am. River Transp. Co. v. Bower, 813 N.E.2d 1090 (Ill. App. Ct. 2004). · cites it 2× “In January 2002, the Department of Revenue conducted an audit of ARTCO's tax liability under the Use Tax Act (UTA) (35 ILCS 105/1 et seq. (West 2000)) for the periods of July 1988 through November 1993 and December 1993 through December 1999.”
State Ex Rel. Beeler Schad & Diamond, P.C. v. Ritz Camera Centers, Inc., 878 N.E.2d 1152 (Ill. App. Ct. 2007). · cites it 2× “ovisions of the Whistle-blower Reward and Protection Act, 740 ILCS 175/1, to enforce the sales and use tax laws improperly deprive taxpayers of the specific rights and privileges afforded them under the Protest Monies Act (30 ILCS 230/1), the Taxpayer’s Bill of Rights, 20 ILCS…”
Wirtz v. Quinn, 2011 IL 111903 (Ill. 2011). “¶ 23 Sections 910, 915, 920, and 925 amend the Use Tax Act ( 35 ILCS 105/1 et seq. (West 2008)), the Service Use Tax Act ( 35 ILCS 110/1 et seq.”
Brown's Furniture, Inc. v. Wagner, 665 N.E.2d 795 (Ill. 1996). “(Brown’s Furniture), a retail furniture store located in Palmyra, Missouri, is compelled to collect Illinois use tax pursuant to the Use Tax Act (the Act) (35 ILCS 105/1 et seq. (West 1994)) on items which are purchased in its Missouri store and shipped into Illinois.”
Wirtz v. Quinn, 953 N.E.2d 899 (Ill. 2011). “¶ 23 Sections 910, 915, 920, and 925 amend the Use Tax Act (35 ILCS 105/1 et seq. (West 2008)), the Service Use Tax Act (35 ILCS 110/1 et seq.”
Horsehead Corp. v. Dep't of Revenue, 2019 IL 124155 (Ill. 2019). “The notices were issued due to Horsehead’s failure to pay Illinois use tax (35 ILCS 105/1 et seq. (West 2012)) on its out-of-state purchases of metallurgical coke between January 2007 and June 2011.”
XL Disposal Corp., Inc. v. Zehnder, 709 N.E.2d 293 (Ill. App. Ct. 1999). “(XL Disposal), was entitled to exemption from taxation under the Use Tax Act (Act) (35 ILCS 105/1 et seq. (West 1996)) because (1) the vehicles used in its garbage hauling business qualified as rolling stock used in interstate commerce and as component parts of a…”
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