TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 500 MOTOR FUEL TAX
SECTION 500.280 SALES OF MOTOR FUEL TO MUNICIPAL CORPORATIONS OWNING AND OPERATING LOCAL TRANSPORTATION SYSTEMS

 

Section 500.280 Sales of Motor Fuel to Municipal Corporations Owning and Operating Local Transportation Systems

 

A distributor of motor fuel or a supplier of special fuel may make tax-free sales thereof to a municipal corporation owning and operating a local transportation system for public service in the State, provided that the distributor or supplier obtains an official Certificate of Exemption in lieu of the tax. Such Certificate of Exemption shall accompany the distributor's or supplier's monthly Motor Fuel Tax return to the Department to support his claim to exemption from the tax. Such Certificate of Exemption shall be in substantially the following form:

 

"This is to certify that

(Name of Municipal Corporation)

of

 

,

Illinois, a municipal corporation which owns

and operates a local transportation system for public service in Illinois, purchased

_______ gallons of motor fuel, Illinois Motor Fuel Tax exempt, from

 

(Name of Distributor Supplier)

whose address is

 

on Invoice No

 

dated

 

,

and said motor fuel is for use in operating said local transportation system.

 

 

 

 

Name of Municipal Corporation

 

 

 

 

Name of Authorized Representative

 

 

 

 

Title of Authorized Representative

 

 

 

Dated:

 

,

19

 

"

 

(Source: Amended at 19 Ill. Reg. 3008, effective February 28, 1995)