Illinois - Cook County imposes new use tax on non-titled tangible personal property

Effective April 1, 2013, Cook County, Illinois, which includes the city of Chicago, will impose a 1.25% use tax for the privilege of using certain non-titled tangible personal property in the County. The tax base will be the property's value when first subject to use in the County. [Cook County Ordinance 12-O-63, enacted 11/9/12].