Illinois Administrative Code
Title 86 - REVENUE
Part 692 - SALEM CIVIC CENTER USE TAX
Section 692.105 - Items Covered
Current through Register Vol. 48, No. 12, March 22, 2024
Items that are titled or registered with the State are motor vehicles, aircraft, watercraft, snowmobiles, and implements of husbandry and special mobile equipment for which the owner decides to apply for an optional title. For the purposes of this Part:
a) The term "motor vehicle" includes passenger cars, trucks, buses, motorcycles and any kind of vehicle that is required to be titled under the Illinois Vehicle Code [625 ILCS 5 ], including house trailers for which a display certificate of title is required.
b) The term "implement of husbandry" means every vehicle designed and adapted exclusively for agricultural, horticultural or livestock raising operations, including farm wagons, wagon trailers or like vehicles used in connection therewith, or for lifting or carrying an implement of husbandry provided that no farm wagon, wagon trailer or like vehicle having a gross weight of more than 36,000 pounds shall be included hereunder. [625 ILCS 5/1-130 ]
c) The term "special mobile equipment" means every vehicle not designed or used primarily for the transportation of persons or property and only incidentally operated or moved over a highway, including but not limited to: street sweepers, ditch digging apparatus, well boring apparatus and road construction and maintenance machinery such as asphalt spreaders, bituminous mixers, bucket graders, finishing machines, motor graders, road rollers, scarifiers, earth moving carryalls and scrapers, power shovels and drag lines, and self-propelled cranes and earth moving equipment. The term does not include house trailers, dump trucks, truck mounted transit mixers, cranes or shovels, or other vehicles designed for the transportation of persons or property to which machinery has been attached. [625 ILCS 5/1-19 ]
d) Watercraft means every description of watercraft used or capable of being used as a means of transportation on water, except a seaplane on the water, innertube, air mattress or similar device, and boats used for concession rides in artificial bodies of water designed and used exclusively for such concessions. (Section 1-2 of the Boat Registration and Safety Act [625 ILCS 45/1-2 ]) Every watercraft other than sailboards, on waters within the jurisdiction of this State, shall be numbered. [625 ILCS 45/3-1 ]
