(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.)
Sections: Previous 2505-510 2505-550 2505-555 2505-560 2505-575 2505-600 2505-605 2505-610 2505-625 2505-630 2505-640 2505-650 2505-655 2505-675 2505-680 Next
Last modified: February 18, 2015