IL HB1458

Motor carriers (as defined in the Vehicle Code) that sell tangible personal property to purchasers while also providing motor carrier services are classified as engaged in a service occupation rather than retail sales

These motor carriers are exempt from collecting or remitting Use Tax, Service Use Tax, Service Occupation Tax, and Retailers' Occupation Tax on tangible personal property sold incidental to their motor carrier services

The bill amends four Illinois tax acts: the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act to establish this exemption

Takes effect immediately upon becoming law