Publication 114 2025

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The document is a publication from the Illinois Department of Revenue that provides comprehensive information on the Automobile Renting Occupation and Use Tax. It outlines the responsibilities of businesses renting motor vehicles, including registration requirements, tax collection procedures, filing returns using Form ART-1, and maintaining accurate records. The publication also details taxpayer rights, exemptions from the tax, and guidelines for reporting and paying taxes due. It serves as a resource to help businesses comply with Illinois tax laws related to automobile rentals.

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Click ‘Get Form’ to open Publication 114 in the editor.
Begin by reviewing the 'Registering Your Business' section. Ensure you understand who must register and how to complete Form REG-1 for your business.
Move on to the 'Requirements for Businesses That Rent Motor Vehicles' section. Fill out the necessary details regarding the rentals you will be reporting, ensuring you note any exemptions that may apply.
In the 'Filing Your Return' section, locate Form ART-1. Use our platform to fill it out accurately, including all rental receipts and tax collected.
Finally, review your entries for accuracy before submitting your forms electronically or via mail as instructed in the guide.

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