Illinois Compiled Statutes (Tax)
35 ILCS 105/3-60
Rolling stock exemption
Official textilga.gov
Sec. 3-60. Rolling stock exemption. Except as provided in Section 3-61 of this Act, the rolling stock exemption applies to rolling stock used by an interstate carrier for hire, even just between points in Illinois, if the rolling stock transports, for hire, persons whose journeys or property whose shipments originate or terminate outside Illinois. (Source: P.A. 93-23, eff. 6-20-03.)
Source: view the official text
Nearby sections (25 sections)
- 105/3-35 · Production agriculture
- 105/3-40 · Gasohol
- 105/3-41 · Biodiesel
- 105/3-42 · Biodiesel blend
- 105/3-42.5 · Renewable diesel
- 105/3-43 · Biomass
- 105/3-44 · Majority blended ethanol fuel
- 105/3-44.3 · Mid-range ethanol blend
- 105/3-44.5 · Diesel fuel
- 105/3-45 · Collection
- 105/3-50 · Manufacturing and assembly exemption
- 105/3-55 · Multistate exemption
- 105/3-60 · Rolling stock exemption
- 105/3-61 · Motor vehicles; trailers; use as rolling stock definition
- 105/3-65 · Sec. 3-65
- 105/3-70 · Property acquired by nonresident
- 105/3-75 · Serviceman transfer
- 105/3-80 · Liability because of amendatory Act
- 105/3-85 · Manufacturer's Purchase Credit
- 105/3-87 · Sustainable Aviation Fuel Purchase Credit
- 105/3-90 · Sunset of exemptions, credits, and deductions
- 105/3a · The tax imposed by the Act shall when collected be stated as a…
- 105/4 · Evidence that tangible personal property was sold by any person…
- 105/5 · Except as to motor vehicles and other items of tangible…
- 105/6 · A retailer maintaining a place of business in this State, if…