IL HB3523

Creates a tax exemption for motor vehicles purchased by veterans with disabilities that are designed to accommodate wheelchairs or other special needs.

Defines "veteran with a disability" as an Illinois resident who served in the U.S. Armed Forces, Illinois National Guard, or U.S. Reserve Forces with an honorable discharge and has a service-connected disability of 30% or more, as certified by the U.S. Department of Veterans Affairs.

Amends both the Use Tax Act (35 ILCS 105/3-5) and the Retailers' Occupation Tax Act (35 ILCS 120/2-5) to include the new exemption.

Exempts the new provision from Section 3-90 of the Use Tax Act and Section 2-70 of the Retailers' Occupation Tax Act.