Bill > SB0133

This bill provides a tax exemption for motor vehicles purchased by Illinois military service members who were stationed outside of Illinois at the time of vehicle acquisition. Specifically, the bill amends several tax-related acts (Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, Retailers' Occupation Tax Act, and the Vehicle Use Tax Article of the Illinois Vehicle Code) to create a new exemption for first-division motor vehicles (essentially passenger vehicles) registered in Illinois by residents who bought the vehicle while serving on active duty outside the state. The bill carefully defines key terms such as "active duty member of the military" (which includes full-time military training or duty ordered by federal or state authorities) and "Illinois resident" (based on the state's income tax definition). This exemption aims to provide a tax benefit to military service members who purchase vehicles while stationed away from Illinois, ensuring they are not penalized for buying a vehicle during their service period.