The Use Tax is imposed upon the privilege of using tangible personal property in Illinois. One exemption to this tax is a multistate exemption for rolling stock. This exemption applies to rolling stock used by an interstate carrier for hire, even if it is used entirely intrastate, so long as the property either starts from, or is being delivered to, points outside of Illinois. Private carriers are not entitled to the rolling stock exception, even though their activities may be similar in many ways to a carrier for hire. 233 Ill. App.
Admiral argues that it is a carrier for hire and thus entitled to the rolling stock exemption.
This argument is premised upon the notion that Admiral is in the business of transporting its customer's property across state lines. The Department disagrees with this proposition for two reasons. First, the Department argues that the transportation of refuse is merely incidental to Admiral's business. Second, the Department also suggests that the garbage collected by Admiral becomes Admiral's property upon collection. 200 Ill. App.