Public Act 93-0303

HB0117 Enrolled                      LRB093 03384 SJM 03402 b

    AN ACT concerning taxes.

    Be it enacted by the People of  the  State  of  Illinois,
represented in the General Assembly:

    Section  5.  The  Department  of Revenue Law of the Civil
Administrative Code of Illinois is amended by adding  Section
2505-610 as follows:

    (20 ILCS 2505/2505-610 new)
    Sec.   2505-610.   Tax   exemption   awareness  for  fire
departments and fire protection districts.
    (a) The General Assembly finds that fire departments  and
fire  protection  districts  are  exempt from the tax imposed
under the Use Tax Act, the Service Use Tax Act,  the  Service
Occupation Tax Act, and the Retailers' Occupation Tax Act.
    (b)  The  Department  must coordinate with the State Fire
Marshal to create an awareness program to:
         (1) inform  fire  departments  and  fire  protection
    districts  that  purchases by the fire department or fire
    protection district are not subject to  taxes  under  the
    Use  Tax  Act,  the  Service  Use  Tax  Act,  the Service
    Occupation Tax Act, or the Retailers' Occupation Tax Act;
    and
         (2) explain to fire departments and fire  protection
    districts how to claim the exemption.

    Section  99.  Effective  date. This Act takes effect upon
becoming law.