IL HB2509

Materials furnished to a common interest community association (such as a homeowners association) are exempt from Illinois Use Tax, Service Use Tax, Service Occupation Tax, and Retailers' Occupation Tax when provided under a contract with a road district highway commissioner

The exemption applies to materials used for road maintenance work performed pursuant to agreements authorized under subsection (k) of Section 1-30 of the Common Interest Community Association Act

The bill amends four Illinois tax acts: the Use Tax Act (35 ILCS 105/3-5), Service Use Tax Act (35 ILCS 110/3-5), Service Occupation Tax Act (35 ILCS 115/3-5), and Retailers' Occupation Tax Act (35 ILCS 120/2-5)

The exemption is not subject to the sunset provisions that apply to certain other tax exemptions under these Acts