(a) The General Assembly finds that fire departments and fire protection districts are exempt from the tax imposed under the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers’ Occupation Tax Act.
     (b) The Department must coordinate with the State Fire Marshal to create an awareness program to:

Terms Used In Illinois Compiled Statutes 20 ILCS 2505/2505-610

  • State: when applied to different parts of the United States, may be construed to include the District of Columbia and the several territories, and the words "United States" may be construed to include the said district and territories. See Illinois Compiled Statutes 5 ILCS 70/1.14

        (1) inform fire departments and fire protection
    
districts that purchases by the fire department or fire protection district are not subject to taxes under the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, or the Retailers’ Occupation Tax Act; and
        (2) explain to fire departments and fire protection
    
districts how to claim the exemption.
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