Press Room: Article
Your Picasso Can Cost You More Than You Think
Have you purchased artwork, jewelry, furs, or other large ticket items from businesses located outside Illinois and either brought them or had them shipped to you inside the state?
Have you purchased an automobile, boat, RV or aircraft for use in Illinois that you registered outside the state? If you did not pay sales tax to the retailer or individual from whom you made the purchase, you probably have a “use tax” obligation. A use tax compliments the sales tax in that it is imposed on the individual (or business) who purchases the tangible personal property as opposed to the out-of-state retailer or vendor who made the sale.