# 86 Ill. Adm. Code 1300.130.103: Section 130.103 Leases or Rentals of Trailers other than Semitrailers and Items that are Titled but not Registered

> Illinois · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1300_S130_103

## Section

- **Citation:** 86 Ill. Adm. Code 1300.130.103
- **Heading:** Section 130.103 Leases or Rentals of Trailers other than Semitrailers and Items that are Titled but not Registered
- **Jurisdiction:** Illinois
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Illinois Administrative Code / Title 86  /  / Part 1300  / Section 130.103 Leases or Rentals of Trailers other than Semitrailers and Items that are Titled but not Registered

## Text

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 130 RETAILERS' OCCUPATION TAX
SECTION 130.103 LEASES OR RENTALS OF TRAILERS OTHER THAN SEMITRAILERS AND ITEMS THAT ARE TITLED BUT NOT REGISTERED
Section
130.103  Leases or Rentals of Trailers other than Semitrailers and Items that
are Titled but not Registered
a)         The provisions of Article 75 of Public Act
103-592 that apply the Retailers' Occupation Tax to persons engaged in the
business of leasing tangible personal property at retail
do not extend to
motor vehicles, watercraft, aircraft, and semitrailers, as defined in Section
1-187 of the Illinois Vehicle Code, that are required to be registered with an
agency of this State. The taxation of these items shall continue in effect as
prior to the
enactment of Public Act 103-592
(i.e. dealers owe retailers'
occupation tax, lessors owe use tax, and lessees are not subject to retailers'
occupation or use tax).
[35 ILCS 120/2]  See, however, Section 130.454
regarding the definition of "selling price" when certain motor
vehicles are purchased for lease.
b)         The lease or rental of trailers, other than
semitrailers as defined in Section 1-187 of the Illinois Vehicle Code, however,
is subject to the provisions of Article 75 of Public Act 103-592 that apply the
Retailers' Occupation Tax to persons engaged in the business of leasing
tangible personal property at retail.  In addition, the lease or rental of the kinds
of items that are required to be titled with an agency of this State but that
are not required to be registered with an agency of this State, such as
all-terrain vehicles (ATVs) and off-road motorcycles, is subject to the
provisions of Article 75 of Public Act 103-592 that apply the Retailers'
Occupation Tax to persons engaged in the business of leasing tangible personal
property at retail.  As such, the lease or rental of these items is subject to
the parameters set forth in Section 130.102
registered with an agency of this State, such as
all-terrain vehicles (ATVs) and off-road motorcycles, is subject to the
provisions of Article 75 of Public Act 103-592 that apply the Retailers'
Occupation Tax to persons engaged in the business of leasing tangible personal
property at retail.  As such, the lease or rental of these items is subject to
the parameters set forth in Section 130.102.
c)         Items identified in subsection (b) that are
purchased for lease and that are subject to tax on lease receipts may be
purchased tax-free for resale.  Lessors of such items
must remit, for each
tax return period, only the tax applicable to that part of the selling price
(i.e.,
the lease payment)
actually received during such tax return period.
[35
ILCS 120/2]

## Nearby sections

- [86 Ill. Adm. Code 1300.130.101 Section 130.101  Character and Rate of Tax](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1300_S130_101.md)
- [86 Ill. Adm. Code 1300.130.102 Section 130.102  Tax Imposed on Leases of Tangible Personal Property on and after January 1, 2025](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1300_S130_102.md)
- [86 Ill. Adm. Code 1300.130.103 Section 130.103  Leases or Rentals of Trailers other than Semitrailers and Items that are Titled but not Registered](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1300_S130_103.md)
- [86 Ill. Adm. Code 1300.130.110 Section 130.110  Occasional Sales](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1300_S130_110.md)
- [86 Ill. Adm. Code 1300.130.115 Section 130.115  Habitual Sales](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1300_S130_115.md)
- [86 Ill. Adm. Code 1300.130.120 Section 130.120  Nontaxable Transactions](https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1300_S130_120.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1300_S130_103. Check the current official text before relying on it. Not legal advice.