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Illinois imposes various sales and use taxes; however, the primary tax pertaining to motor carriers is the vehicle use tax. This tax is assessed on equipment purchased and used by Illinois based motor carriers.
The rolling stock exemption applies to purchases of motor vehicles and trailers made on or after August 24th, 2017. To claim a rolling stock exemption, you must be an owner, lessor, or shipper purchasing tangible personal property that will be utilized by interstate carriers for-hire for use as rolling stock moving in interstate commerce. To qualify for the rolling stock exemption: