SB1936 Summary

• Exempts motor fuel used or sold for recreational-type watercraft operating on the Mississippi, Wabash, or Ohio Rivers from Illinois motor fuel tax.

• Amends Section 2 of the Motor Fuel Tax Law to exclude these three rivers from the taxable waters, while maintaining taxation on watercraft operating on other Illinois waters.

• Amends Section 15 of the Motor Fuel Tax Law to align penalty and enforcement provisions with the exemption for the three specified rivers.

• Takes effect immediately upon becoming law.