Purchaser's direct payment of tax to department.
Springfield, Ill., City Code § 100.47
in effect§ 100.47. - Purchaser's direct payment of tax to department.
(a) With respect to motor vehicles, aircraft or other eligible items of tangible personal property for which title and registration by a State of Illinois agency is required, a purchaser of such tangible personal property for use in this city, who purchases such tangible personal property from an out-of-city retailer, shall file with the office upon a form to be prescribed and supplied by the office, a return for each such item of tangible personal property purchased. Such return shall be filed not later than 30 days after such motor vehicle, aircraft, or other eligible item of tangible personal property is brought into this city for use.
(b) With each return filed for with respect to motor vehicles, aircraft and other eligible items of tangible personal property for which title and registration by a State of Illinois agency is required, the purchaser shall remit the proper amount of tax due (or shall submit satisfactory evidence that the sale is not taxable if that is the case), to the office or its agents, whereupon the office shall issue, in the purchaser's name, a tax receipt or a certificate of exemption if the office is satisfied that the particular sale is tax exempt.
(c) Upon payment of use tax determined to be due and owing, the office, upon the purchaser's request, shall issue an appropriate receipt to such purchaser showing that he has paid such tax to the office. Such receipt shall be sufficient to relieve the purchaser from further liability for the tax to which such receipt may refer.
Source: City of Springfield, Illinois, Code of Ordinances (Municode Library, library.municode.com)URL: https://library.municode.com/il/springfield/codes/code_of_ordinances?nodeId=TITIXGERE_CH100TA_ARTVSPUSTA_S100.47PUDIPATADEFetched: 11/8/2026