Ill. Admin. Code. tit 86, § 190.140 - Exempt Rentees

The ARUT does not apply to the following:

a) Governmental bodies are exempt from the Automobile Renting Use Tax.

b) Corporations, societies, associations, foundations or institutions organized and operated exclusively for charitable, religious or educational purposes are exempt from Automobile Renting Use Tax.

c) Not-for-profit corporations, societies, associations, foundations, institutions or organizations which have no compensated officers or employees and which are organized and operated primarily for the recreation of persons 55 years of age or older are exempt from Automobile Renting Use Tax. [35 ILCS 155/4]

(Source: Amended at 49 Ill. Reg. 7684, effective May 19, 2025)