Illinois – Amendments to Car Rental Exemption and Definition of Automobile

SALT Report 2928 – Recently enacted legislation in Illinois amends the sales and use tax exemption for rented automobiles.  Specifically, Senate Bill 1772 provides that an automobile that qualifies for the exemption now includes a motor vehicle of “the second division that has a gross vehicle weight rating of 8,000 pounds or less.”

The provisions in Senate Bill 1772 are effective January 1, 2014.

For Further Information

Illinois General Assembly – Senate Bill 1772, Laws 2013