Illinois Administrative Code
Title 86 - REVENUE
Part 152 - AIRCRAFT USE TAX
Section 152.115 - Nontaxable Transactions
Current through Register Vol. 48, No. 38, September 20, 2024
a) The tax does not apply:
b) Certification required to document exemption. A claim that a transaction is nontaxable under this Section must be supported by a certification indicating either payment of Use Tax, an active Department issued exemption number or surviving spouse beneficiary information. The certificate must be executed by the transferee, purchaser or donee and submitted at the time of filing the return. The Department may include the certification on the return. The certification must include the transferor, seller, or donor's name and address, the transferee, purchaser or donee's name and address, and a statement that describes the nature of the exemption.