IL SB3090

Amends the Motor Fuel Tax Law to clarify tax-free sales of dyed diesel fuel by licensed distributors and suppliers to end users for non-highway purposes.

Allows tax-free dyed diesel fuel sales when delivered via vehicle into stationary bulk storage tanks, directly into non-highway vehicle fuel tanks, or dispensed from facilities with restricted access (short hoses or physical barriers preventing motor vehicle fueling).

Requires specific notation on invoices and sales slips for tax-free dyed diesel fuel transactions, with supporting documentation as determined by the Department.

Maintains existing 2% discount through June 30, 2003 and 1.75% thereafter for timely tax payments by distributors and suppliers for administrative expenses.

Establishes that special fuel sold or used for non-highway purposes must have dye added in accordance with Section 4d of the Motor Fuel Tax Law.