Illinois Administrative Code
Title 86 - REVENUE
Part 150 - USE TAX
Subpart C - KINDS OF USES AND USERS NOT TAXED
Section 150.325 - Charitable, Religious, Educational and Senior Citizens Recreational Organizations as Buyers

Universal Citation: 86 IL Admin Code ยง 150.325

Current through Register Vol. 48, No. 12, March 22, 2024

a) The tax shall not apply to any corporation, society, association, foundation, or institution organized and operated exclusively for charitable, religious or educational purposes, nor to any not-for-profit corporation, society, association, foundation, institution or organization which has no compensated officers and employees and which is organized and operated primarily for the recreation of persons 55 years of age or older, when using tangible personal property purchased at retail.

b) On and after July 1, 1987, none of the entities noted in subsection (a) hereinabove shall be entitled to make tax-free purchases at retail unless such entities have an active exemption identification number issued by the Department.

Disclaimer: These regulations may not be the most recent version. Illinois may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.