§500.285. Sales of Motor Fuel to Certain Privately-Owned Public Utilities Owning and Operating Transportation Systems in Metropolitan Areas

a)         A distributor of motor fuel or a supplier of special fuel may make tax-free sales of the special fuel to a privately-owned public utility that owns and operates 2 axle vehicles designed and used for transporting more than 7 passengers, which vehicles are used as common carriers in general transportation of passengers, are not devoted to any specialized purpose and are operated entirely within the territorial limits of a single municipality or of any group of contiguous municipalities, or in a close radius thereof, and the operations of which are subject to the regulations of the Illinois Commerce Commission, provided that the distributor or supplier obtains an official Certificate of Exemption in lieu of the tax. Motor fuel may be sold tax-free only for the purpose of operating the 2-axle vehicles as common carriers in general transportation of passengers entirely within the territorial limits of a single municipality, any group of contiguous municipalities, or a close radius of either.

 

b)         The Certificate of Exemption shall accompany the distributor's or supplier's monthly Motor Fuel Tax return to the Department to support his or her claim to exemption from the tax.

 

c)         The Certificate of Exemption shall be in substantially the following form:

 

"This is to certify that

(Purchasing Bus Company)

of

,

Illinois, a privately owned public utility which owns

and operates 2 axle vehicles designed and used for transporting more than 7 passengers, which vehicles are used as common carriers in general transportation of passengers, are not devoted to any specialized purpose and are operated entirely within the territorial limits of a single municipality or of any group of contiguous municipalities, or in a close radius thereof, and the operations of which are subject to the regulations of the Illinois Commerce Commission, purchased ____ gallons of motor

fuel, Illinois Motor Fuel Tax exempt, from

(Name of Distributor

or Supplier)

whose address is

on Invoice No

dated

, and said motor fuel is

for use in operating such local transportation system under the limitations specified hereinabove.

Name of Purchasing Bus Company

Name of Authorized Representative

Title of Authorized Representative

Dated:

,

20

"

 

(Source:  Amended at 36 Ill. Reg. 6677, effective April 12, 2012)