Ill. Admin. Code tit. 86, § 190.140 - Exempt Rentees
a) Governmental
bodies are exempt from the Automobile Renting Use Tax.
b) Corporations, societies, associations,
foundations or institutions organized and operated exclusively for charitable,
religious or educational purposes are exempt from Automobile Renting Use
Tax.
c) Not-for-profit
corporations, societies, associations, foundations, institutions or
organizations which have no compensated officers or employees and which are
organized and operated primarily for the recreation of persons 55 years of age
or older are exempt from Automobile Renting Use Tax. (Ill. Rev. Stat. 1983, ch.
120, par. 1703).
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.