Except as provided in Section 3-61 of this Act, the rolling stock exemption applies to rolling stock used by an interstate carrier for hire, even just between points in Illinois, if the rolling stock transports, for hire, persons whose journeys or property whose shipments originate or terminate outside Illinois.
35 ILCS 105/3-60
Rolling stock exemption
Known as the Use Tax Act
The act spans §§ 35-105-1 to 35-105-9 (66 sections).
P.A. 93-23, eff. 6-20-03.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.