Illinois Administrative Code › Title 86 - REVENUE › Part 500 - MOTOR FUEL TAX › Subpart B - MOTOR FUEL TAX › Section 500.210 - Documentation of Tax-free Sales of Motor Fuel Made by Licensed Distributors and Suppliers

Current through Register Vol. 48, No. 28, July 12, 2024
a) A
				distributor or supplier may make tax free sales of motor fuel, with respect to
				which the distributor or supplier is otherwise required to collect tax, only as
				specified in subsections (b) through (i).
b) Sales of motor fuel delivered to points
				outside Illinois. The seller must retain the invoice date and number, name of
				carrier, bill of lading/manifest number, purchaser's name and address, Illinois
				origin, destination location, and invoiced gallons.
c) Sales of motor fuel to the federal
				government or its instrumentalities. The seller shall retain the invoice number
				and date, name of carrier, bill of lading/manifest number, name of purchaser,
				Illinois origin, Illinois destination, and invoiced gallons.
d) Sales of motor fuel to a municipal
				corporation owning and operating a local transportation system for public
				service in Illinois. The seller shall retain the invoice date and number, name
				of carrier, bill of lading/manifest number, name and address of purchaser,
				Illinois origin, Illinois destination and invoiced gallons. In addition, the
				seller shall include with the seller's return a Certificate of Exemption, in
				the form required by Section
				500.280 of this Part, for each
				sale.
e) Sales of motor fuel to a
				privately owned public utility owning and operating 2-axle vehicles designed
				and used for transporting more than 7 passengers, for the operation of vehicles
				that are used as common carriers in general transportation of passengers, are
				not devoted to any specialized purpose and are operated entirely within the
				territorial limits of a single municipality or any group of municipalities or
				in a close radius thereof, and the operations of which are subject to the
				regulations of the Illinois Commerce Commission. The seller shall retain the
				invoice date and number, name of carrier, bill of lading/manifest number, name
				and address of purchaser, Illinois origin, Illinois destination and invoiced
				gallons. In addition, the seller shall include with the seller's return a
				Certificate of Exemption, in the form required by Section
				500.285 of this Part, for each
				sale.
f) Sales of gasoline for
				aviation purposes. A Seller shall retain the invoice date and number, name of
				carrier, bill of lading/manifest number, name of purchaser, Illinois origin,
				Illinois destination, and invoiced gallons. The seller must also include a
				"Certificate of Gas Sold For Propulsion of Aircraft" with the seller's return
				to document this type of exemption.
g) Sales to end users who are not licensed
				distributors or suppliers.
1) Sales of dyed
				fuel sold by licensed distributors or suppliers to end users of the fuel who
				are not licensed distributors or licensed suppliers may be made tax free for
				non-highway purposes only when:
A)
The
				fuel is delivered from a vehicle designed for the specific purpose of such
				sales and delivered directly into a stationary bulk storage tank that displays
				the notice required by Section 4f of the Act;
B)
The fuel is delivered from a
				vehicle designed for the specific purpose of such sales and delivered directly
				into the fuel supply tanks of non-highway vehicles that are not required to be
				registered for highway use; or
C)
The fuel is dispensed from a dyed
				diesel fuel dispensing facility that has withdrawal facilities that are not
				readily accessible to and are not capable of dispensing dyed diesel fuel into
				the fuel supply tank of a motor vehicle.