We have been made aware there have been changes to the rolling stock exemption
as it relates to sales tax in Illinois that will go into effect July, 1st 2003.
If you will still be exempt under the new definition of the new law, please complete the attached Rolling Stock Exemption certificate as soon as possible. TAX FORM FOR ROLLING STOCK EXEMPTION
If we do not receive the completed form it will be necessary for us to charge you Illinois sales tax.
If you have any questions on your exempt status after July 1st, 2003, please contact your Tax Specialist, or go to the Illinois Dept of Revenue website at: Illinois Tax Website
For the complete Public Tax Act 093-0023 Click Here
Here is an excerpt from the new tax law.
(35 ILCS 105/3-61)
Sec. 3-61. Motor vehicles; use as rolling stock
definition. Through June 30, 2003, "use as rolling stock
moving in interstate commerce" in subsections (b) and (c) of
Section 3-55 means for motor vehicles, as defined in Section
1-146 of the Illinois Vehicle Code, and trailers, as defined
in Section 1-209 of the Illinois Vehicle Code, when on 15 or
more occasions in a 12-month period the motor vehicle and
trailer has carried persons or property for hire in
interstate commerce, even just between points in Illinois, if
the motor vehicle and trailer transports persons whose
journeys or property whose shipments originate or terminate
outside Illinois. This definition applies to all property
purchased for the purpose of being attached to those motor
vehicles or trailers as a part thereof. On and after July 1,
2003, "use as rolling stock moving in interstate commerce" in
paragraphs (b) and (c) of Section 3-55 occurs for motor
vehicles, as defined in Section 1-146 of the Illinois Vehicle
Code, when during a 12-month period the rolling stock has
carried persons or property for hire in interstate commerce
for 51% of its total trips and transports persons whose
journeys or property whose shipments originate or terminate
outside Illinois. Trips that are only between points in
Illinois shall not be counted as interstate trips when
calculating whether the tangible personal property qualifies
for the exemption but such trips shall be included in total
trips taken.
(Source: P.A. 91-587, eff. 8-14-99.)
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