ILCS » Chapter 35 · Act 155
Illinois Compiled Statutes

35 ILCS 155/1 (2026)

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

✓ current as of May 2026
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(35 ILCS 155/1) (from Ch. 120, par. 1701)
    Sec. 1. This Act shall be known and may be cited as the "Automobile Renting Occupation and Use Tax Act".
(Source: P.A. 82-703.)

    
Notes of Decisions
Cited in 3 cases, 2014–2014 · leading case: Argonaut Midwest Ins. Co. v. Morales, 2014 IL App (1st) 130745 (Ill. App. Ct. 2014).
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Argonaut Midwest Ins. Co. v. Morales, 2014 IL App (1st) 130745 (Ill. App. Ct. 2014). “) They cite as well the Automobile Renting Occupation and Use Tax Act (35 ILCS 155/1 et seq. (West 2012)), which defines vehicle rental -4- as requiring “any transfer of the possession or right to possession of an automobile.”
Argonaut Midwest Ins. Co. v. Morales, 2014 IL App (1st) 130745 (Ill. App. Ct. 2014). “) They cite as well the Automobile Renting Occupation and Use Tax Act (35 ILCS 155/1 et seq. (West 2012)), which defines vehicle rental as requiring "any transfer of the possession or right to possession of an automobile.”
Argonaut Midwest Ins. Co. v. Morales, 2014 IL App (1st) 130745 (Ill. App. Ct. 2014). “) They cite as well the Automobile Renting Occupation and Use Tax Act (35 ILCS 155/1 et seq. (West 2012)), which defines vehicle rental as requiring "any transfer of the possession or right to possession of an automobile.”
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