§ 3-29-050 — Exemptions

3-29-050 Exemptions.

Notwithstanding any other provision of this chapter, the tax imposed by this chapter shall not apply to: A. A motor vehicle that is purchased and used by a governmental agency or a society, association, foundation or institution organized and operated exclusively for charitable, religious or educational purposes; B. The use of a motor vehicle that is exempt under the Illinois Use Tax Act; C. Implements of husbandry; D. A motor vehicle for which a junking certificate has been issued pursuant to Section 3-117.1(a) of the Illinois Vehicle Code; E. A motor vehicle that is transferred as a gift to a beneficiary in the administration of an estate and the beneficiary is a surviving spouse. (Added Coun. J. 11-10-94, p. 59125, § 3.1, effective 7-1-95; Amend Coun. J. 5-6-15, p. 107645, § 1)