Exemptions.
Municipal Code of Chicago § 3-29-050
in effect3-29-050 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)
Source: City of Chicago, Municipal Code of Chicago (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2606352Fetched: 10/24/2026