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35 ILCS 525/10-20

    (35 ILCS 525/10-20)
    Sec. 10-20. Exemptions. The tax imposed by this Act shall not apply to:
        (1) parking in a parking area or garage operated by
    
the federal government or its instrumentalities that has been issued an active tax exemption number by the Department under Section 1g of the Retailers' Occupation Tax Act; for this exemption to apply, the parking area or garage must be operated by the federal government or its instrumentalities; the exemption under this paragraph (1) does not apply if the parking area or garage is operated by a third party, whether under a lease or other contractual arrangement, or any other manner whatsoever;
        (2) residential off-street parking for home or
    
apartment tenants or condominium occupants, if the arrangement for such parking is provided in the home or apartment lease or in a separate writing between the landlord and tenant, or in a condominium agreement between the condominium association and the owner, occupant, or guest of a unit, whether the parking charge is payable to the landlord, condominium association, or to the operator of the parking spaces;
        (3) parking by hospital employees in a parking space
    
that is owned and operated by the hospital for which they work; and
        (4) parking in a parking area or garage where 3 or
    
fewer motor vehicles are stored, housed, or parked for hire, charge, fee or other valuable consideration, if the operator of the parking area or garage does not act as the operator of more than a total of 3 parking spaces located in the State; if any operator of parking areas or garages, including any facilitator or aggregator, acts as an operator of more than 3 parking spaces in total that are located in the State, then this exemption shall not apply to any of those spaces.
(Source: P.A. 101-31, eff. 6-28-19.)