§ 2505-610

Illinois § 2505-610

• Jurisdiction: Illinois
• Topic: GOVERNMENT
• Ch. 20: EXECUTIVE BRANCH
• Act 20 ILCS 2505/: Civil Administrative Code of Illinois. (Department of Revenue Law)

Text

Tax exemption awareness for fire departments and fire protection districts. (a) The General Assembly finds that fire departments and fire protection districts are exempt from the tax imposed under the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. (b) The Department must coordinate with the State Fire Marshal to create an awareness program to: (1) inform fire departments and fire protection districts that purchases by the fire department or fire protection district are not subject to taxes under the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, or the Retailers' Occupation Tax Act; and (2) explain to fire departments and fire protection districts how to claim the exemption.

Legislative History

(Source: P.A. 93-303, eff. 7-23-03.)