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Sales and Use Tax Exemptions for Certain Leased Property
- Illinois Department of Revenue publication FY 2002-02 Sales and Use Tax Exemptions for Certain Leased Property, Informational Bulletin To: Lessors, Retailers, and Servicepersons. For lessors, certain items that you purchase for lease on or after August 2, 2001, may be exempt from sales and use tax. For retailers, certain items you sell to your customers on or after August 2, 2001, may be exempt from sales and use tax. Qualifying items include certain types of equipment to be leased to hospitals and any type of property to be leased to government organizations. This same exemption was first allowed for items purchased or sold on or after January 1, 1996 through December 31, 2000. On January 1, 2001 this exemption expired. For items purchased or sold on or after January 1, 2001 through August 1, 2001, this exemption was not in effect. For items purchased or sold on or after August 2, 2001, this exemption is being reinstated.
Originally Deposited as: 1715
Phone Number: Language(s): EN-English Volume or Year: 2001
Number or Issue: September Date Created: 2002
Date Last Modified: 01 30 2002 Librarian Remarks:
Access This Publication1. FY 2002-02 Sales and Use Tax Exemptions for Certain Leased Property (20070206183557_Fy2002-02.pdf).
Document Size:78087 Software: Acrobat Distiller Version: 4.0 for Windows This is part of a series. It is part of Informational Bulletin: Illinois Department of Revenue: 3017