Illinois General Assembly - Illinois Compiled Statutes

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20 ILCS 2505/2505-610

(20 ILCS 2505/2505-610)

Sec. 2505-610.

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.

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