(35 ILCS 155/2)
(from Ch. 120, par. 1702)
"Renting" means any transfer of the possession
or right to possession of an automobile to a user for a valuable consideration
for a period of one year or less.
"Renting" does not include making a charge for the use of an
automobile where the rentor, either himself or through an agent, furnishes a
service of operating an automobile so that the rentor remains in possession of
the automobile, because this does not constitute a transfer of possession
or right to possession of the automobile.
"Renting" does not include the making of a charge by an
automobile dealer for the use of an automobile as a demonstrator in connection
with the dealer's business of selling, where the charge is merely made to
recover the costs of operating the automobile as a demonstrator and is not
intended as a rental or leasing charge in the ordinary sense.
"Automobile" means (1) any motor vehicle of the first division, or (2) a motor vehicle
of the second division which: (A) is a self-contained motor vehicle designed or
permanently converted to provide living quarters for recreational, camping or
travel use, with direct walk through access to the living quarters from the
driver's seat; (B) is of the van
configuration designed for the transportation of not less than 7 nor more than
16 passengers, as defined in Section 1-146 of the Illinois Vehicle
Code; or (C) has a Gross Vehicle Weight Rating, as defined in Section 1-124.5 of the Illinois Vehicle Code, of 8,000 pounds or less.
"Department" means the Department of Revenue.
"Person" means any natural individual, firm, partnership, association,
joint stock company, joint adventure, public or private corporation, limited
liability company, or a receiver, executor, trustee, conservator or other
representative appointed by order of any court.
"Rentor" means any person, firm, corporation or association engaged in
the business of renting or leasing automobiles to users. For this purpose,
the objective of making a profit is not necessary to make the renting activity
"Rentee" means any user to whom the possession, or the right to possession,
of an automobile is transferred for a valuable consideration for a period
of one year or less, whether paid for by the "rentee" or by someone else.
"Gross receipts" from the renting of tangible personal property or
"rent" means the total rental price or leasing price. In the case of
rental transactions in which the consideration is paid to the rentor on an
installment basis, the amounts of such payments shall be included by the rentor
in gross receipts or rent only as and when payments are received by the rentor.
"Gross receipts" does not include receipts received by an automobile dealer
from a manufacturer or service contract provider
for the use of an automobile by a person while that person's automobile is
being repaired by that automobile dealer and the repair is made pursuant to a
manufacturer's warranty or a service contract where a manufacturer or service
contract provider reimburses that automobile dealer pursuant to a
manufacturer's warranty or a service contract and the reimbursement is merely
to recover the costs of operating the automobile as a loaner vehicle.
"Rental price" means the consideration for renting or leasing an automobile
valued in money, whether received in money or otherwise, including cash
credits, property and services, and shall be determined without any deduction
on account of the cost of the property rented, the cost of materials used,
labor or service cost, or any other expense whatsoever, but does not
include charges that are added by a rentor on account of the
rentor's tax liability under this Act or on account of the rentor's duty
to collect, from the rentee, the tax that is imposed by Section 4 of this Act.
The phrase "rental price" does not include compensation paid to a rentor by a
rentee in consideration of the waiver by the rentor of any right of action or
claim against the rentee for loss or damage to the automobile
rented and also does not include a separately stated charge for insurance or
recovery of refueling costs or other separately stated charges that are not for
the use of tangible personal property.
(Source: P.A. 98-574, eff. 1-1-14.)