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Illinois Statutes Chapter 20. Executive Branch § 2505/2505-610. Tax exemption awareness for fire departments and fire protection districts

Current as of January 01, 2025 | Updated by Findlaw Staff

§ 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,  1 the Service Use Tax Act,  2 the Service Occupation Tax Act,  3 and the Retailers' Occupation Tax Act.  4

(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.

1 35 ILCS 105/1 et seq.
2 35 ILCS 110/1 et seq.
3 35 ILCS 115/1 et seq.
4 35 ILCS 120/1 et seq.
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Cite this article: FindLaw.com - Illinois Statutes Chapter 20. Executive Branch § 2505/2505-610. Tax exemption awareness for fire departments and fire protection districts - last updated January 01, 2025 | https://codes.findlaw.com/il/chapter-20-executive-branch/il-st-sect-20-2505-2505-610/

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