Illinois Administrative Code
Title 86 - REVENUE
Part 500 - MOTOR FUEL TAX
Subpart B - MOTOR FUEL TAX
Section 500.285 - Sales of Motor Fuel to Certain Privately-Owned Public Utilities Owning and Operating Transportation Systems in Metropolitan Areas
Current through Register Vol. 48, No. 38, September 20, 2024
a) A distributor of motor fuel or a supplier of special fuel may make tax-free sales of the special fuel to a privately-owned public utility that owns and operates 2 axle vehicles designed and used for transporting more than 7 passengers, which vehicles are used as common carriers in general transportation of passengers, are not devoted to any specialized purpose and are operated entirely within the territorial limits of a single municipality or of any group of contiguous municipalities, or in a close radius thereof, and the operations of which are subject to the regulations of the Illinois Commerce Commission, provided that the distributor or supplier obtains an official Certificate of Exemption in lieu of the tax. Motor fuel may be sold tax-free only for the purpose of operating the 2-axle vehicles as common carriers in general transportation of passengers entirely within the territorial limits of a single municipality, any group of contiguous municipalities, or a close radius of either.
b) 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.
c) The Certificate of Exemption shall be in substantially the following form:
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"This is to certify that |
(Purchasing Bus Company) |
of |
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, |
Illinois, a privately owned public utility which owns |
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and operates 2 axle vehicles designed and used for transporting more than 7 passengers, which vehicles are used as common carriers in general transportation of passengers, are not devoted to any specialized purpose and are operated entirely within the territorial limits of a single municipality or of any group of contiguous municipalities, or in a close radius thereof, and the operations of which are subject to the regulations of the Illinois Commerce Commission, purchased ____ gallons of motor |
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fuel, Illinois Motor Fuel Tax exempt, from |
(Name of Distributor |
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or Supplier) |
whose address is |
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on Invoice No |
dated |
, and said motor fuel is |
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for use in operating such local transportation system under the limitations specified hereinabove. |
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Name of Purchasing Bus Company |
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Name of Authorized Representative |
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Title of Authorized Representative |
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Dated: |
, |
20 |
" |
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