Ill. Admin. Code tit. 86, § 151.115 - Nontaxable Transactions
The tax does not apply to receipts from sales:
a)
If the use of the vehicle is
otherwise taxed under the Use Tax Act;
b)
If the motor vehicle is bought and
used by a governmental agency or a society, association, foundation or
institution organized and operated exclusively for charitable, religious or
educational purposes;
c)
If the use of the motor vehicle is not subject to the Use Tax Act by
reason of Section 3(A), (B), (C), (D), (E) or (F) of that Act dealing with the
prevention of actual or likely multistate taxation;
d)
Of implements of
husbandry;
e)
When
a Junking Certificate is issued pursuant to Section 3-117.1(a) of the
Illinois Vehicle Title & Registration Law [625 ILCS 5/3-117.1];
f)
When a vehicle is subject to the
replacement vehicle tax imposed by Section 3-2001 of
the Illinois Vehicle Title & Registration Law; or
g)
When the transfer is a gift to a
beneficiary in the administration of an estate and the beneficiary is a
surviving spouse [625 ILCS
5/3-1001].
Notes
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