Illinois Administrative Code
Title 86 - REVENUE
Part 500 - MOTOR FUEL TAX
Subpart B - MOTOR FUEL TAX
Section 500.280 - Sales of Motor Fuel to Municipal Corporations Owning and Operating Local Transportation Systems

Universal Citation: 86 IL Admin Code ยง 500.280
Current through Register Vol. 48, No. 38, September 20, 2024

A distributor of motor fuel or a supplier of special fuel may make tax-free sales of the special fuel to a municipal corporation owning and operating a local transportation system for public service in the State for use in operating vehicles used for public transportation as part of the local transportation system, provided that the distributor or supplier obtains an official Certificate of Exemption in lieu of the tax. The Certificate of Exemption shall accompany the distributor's or supplier's monthly Motor Fuel Tax return to the Department to support his or her claim to exemption from the tax. The Certificate of Exemption shall be in substantially the following form:

"This is to certify that

(Name of Municipal Corporation)

of

,

Illinois, a municipal corporation which owns

and operates a local transportation system for public service in Illinois, purchased

gallons of motor fuel, Illinois Motor Fuel Tax exempt, from

(Name of Distributor Supplier)

whose address is

on Invoice No

dated

,

and said motor fuel is for use in operating vehicles used for public transportation as part of the local transportation system.

Name of Municipal Corporation

Name of Authorized Representative

Title of Authorized Representative

Dated:

,

20

"

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.