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92nd General Assembly

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Public Act 92-0680

HB4974 Enrolled                               LRB9213002LBprA

    AN ACT concerning motor vehicle decals.

    Be it enacted by the People of  the  State  of  Illinois,
represented in the General Assembly:

    Section  5.   The  Use  Tax  Act  is  amended by changing
Section 3-55 as follows:

    (35 ILCS 105/3-55) (from Ch. 120, par. 439.3-55)
    Sec. 3-55.  Multistate exemption.   The  tax  imposed  by
this  Act  does  not  apply  to  the use of tangible personal
property in this State under the following circumstances:
    (a)  The  use,  in  this  State,  of  tangible   personal
property   acquired  outside  this  State  by  a  nonresident
individual and brought into this State by the individual  for
his  or  her  own  use while temporarily within this State or
while passing through this State.
    (b)  The  use,  in  this  State,  of  tangible   personal
property  by  an interstate carrier for hire as rolling stock
moving in interstate commerce or by lessors under a lease  of
one  year  or  longer  executed  or  in effect at the time of
purchase of tangible personal property by interstate carriers
for-hire for  use  as  rolling  stock  moving  in  interstate
commerce  as  long  as  so  used  by  the interstate carriers
for-hire, and  equipment  operated  by  a  telecommunications
provider,  licensed  as  a  common  carrier  by  the  Federal
Communications  Commission, which is permanently installed in
or affixed to aircraft moving in interstate commerce.
    (c)  The use, in  this  State,  by  owners,  lessors,  or
shippers  of  tangible  personal property that is utilized by
interstate carriers for hire for use as rolling stock  moving
in  interstate  commerce as long as so used by the interstate
carriers   for   hire,   and   equipment   operated   by    a
telecommunications  provider, licensed as a common carrier by
the Federal Communications Commission, which  is  permanently
installed  in  or  affixed  to  aircraft moving in interstate
commerce.
    (d)  The  use,  in  this  State,  of  tangible   personal
property that is acquired outside this State and caused to be
brought  into  this  State by a person who has already paid a
tax in another State in respect to the sale, purchase, or use
of that property, to the extent of  the  amount  of  the  tax
properly due and paid in the other State.
    (e)  The  temporary  storage,  in this State, of tangible
personal property that is acquired  outside  this  State  and
that,  after  being  brought  into this State and stored here
temporarily,  is  used  solely  outside  this  State  or   is
physically  attached  to  or incorporated into other tangible
personal property that is used solely outside this State,  or
is   altered   by   converting,  fabricating,  manufacturing,
printing, processing, or shaping, and, as  altered,  is  used
solely outside this State.
    (f)  The  temporary  storage  in  this  State of building
materials and fixtures that are acquired either in this State
or outside this State by an Illinois  registered  combination
retailer  and construction contractor, and that the purchaser
thereafter uses outside  this  State  by  incorporating  that
property into real estate located outside this State.
    (g)  The use or purchase of tangible personal property by
a  common carrier by rail or motor that receives the physical
possession of the property in Illinois, and  that  transports
the  property,  or  shares with another common carrier in the
transportation of the property, out of Illinois on a standard
uniform bill of lading showing the seller of the property  as
the  shipper  or  consignor  of the property to a destination
outside Illinois, for use outside Illinois.
    (h)  The use, in this State, of a motor vehicle that  was
sold  in  this  State to a nonresident, even though the motor
vehicle is delivered to the nonresident in this State, if the
motor vehicle is not to be titled in this  State,  and  if  a
drive-away  driveaway  decal  permit  is  issued to the motor
vehicle as provided in Section 3-603 of the Illinois  Vehicle
Code or if the nonresident purchaser has vehicle registration
plates to transfer to the motor vehicle upon returning to his
or  her  home state. The issuance of the drive-away driveaway
decal permit or having the out-of-state  registration  plates
to  be  transferred  shall  be  prima facie evidence that the
motor vehicle will not be titled in this State.
    (i)  Beginning July 1, 1999, the use, in this  State,  of
fuel  acquired outside this State and brought into this State
in the fuel supply tanks of locomotives  engaged  in  freight
hauling  and  passenger service for interstate commerce. This
subsection is exempt from the provisions of Section 3-90.
    (j)  Beginning on January 1, 2002, the  use  of  tangible
personal  property  purchased  from an Illinois retailer by a
taxpayer engaged  in  centralized  purchasing  activities  in
Illinois  who will, upon receipt of the property in Illinois,
temporarily store  the  property  in  Illinois  (i)  for  the
purpose  of  subsequently  transporting it outside this State
for use or consumption thereafter solely outside  this  State
or  (ii)  for  the purpose of being processed, fabricated, or
manufactured into, attached to, or  incorporated  into  other
tangible  personal  property  to  be transported outside this
State and thereafter used or  consumed  solely  outside  this
State.   The  Director  of  Revenue  shall, pursuant to rules
adopted  in  accordance  with  the  Illinois   Administrative
Procedure  Act,  issue  a  permit  to  any  taxpayer  in good
standing  with  the  Department  who  is  eligible  for   the
exemption under this subsection (j).  The permit issued under
this subsection (j) shall authorize the holder, to the extent
and  in  the manner specified in the rules adopted under this
Act, to purchase tangible personal property from  a  retailer
exempt  from  the taxes imposed by this Act.  Taxpayers shall
maintain all necessary books and records to substantiate  the
use  and  consumption  of all such tangible personal property
outside of the State of Illinois.
(Source: P.A. 91-51,  eff.  6-30-99;  91-313,  eff.  7-29-99;
91-587,  eff.  8-14-99;  92-16,  eff.  6-28-01;  92-488, eff.
8-23-01.)

    Section 10.  The Retailers' Occupation Tax Act is amended
by changing Section 2-5 as follows:

    (35 ILCS 120/2-5) (from Ch. 120, par. 441-5)
    Sec. 2-5.  Exemptions.  Gross receipts from proceeds from
the sale of the  following  tangible  personal  property  are
exempt from the tax imposed by this Act:
    (1)  Farm chemicals.
    (2)  Farm  machinery  and  equipment,  both new and used,
including that manufactured on special  order,  certified  by
the purchaser to be used primarily for production agriculture
or   State   or   federal  agricultural  programs,  including
individual replacement parts for the machinery and equipment,
including machinery and equipment purchased  for  lease,  and
including implements of husbandry defined in Section 1-130 of
the  Illinois  Vehicle  Code, farm machinery and agricultural
chemical and fertilizer spreaders, and nurse wagons  required
to  be registered under Section 3-809 of the Illinois Vehicle
Code, but excluding  other  motor  vehicles  required  to  be
registered  under  the  Illinois  Vehicle Code. Horticultural
polyhouses or hoop houses used for propagating,  growing,  or
overwintering  plants  shall be considered farm machinery and
equipment under this item (2). Agricultural  chemical  tender
tanks  and dry boxes shall include units sold separately from
a motor vehicle  required  to  be  licensed  and  units  sold
mounted  on  a  motor vehicle required to be licensed, if the



selling price of the tender is separately stated.
    Farm machinery  and  equipment  shall  include  precision
farming  equipment  that  is  installed  or  purchased  to be
installed on farm machinery and equipment including, but  not
limited   to,   tractors,   harvesters,  sprayers,  planters,
seeders, or spreaders. Precision farming equipment  includes,
but  is  not  limited  to,  soil  testing sensors, computers,
monitors, software, global positioning and  mapping  systems,
and other such equipment.
    Farm  machinery  and  equipment  also includes computers,
sensors, software, and related equipment  used  primarily  in
the  computer-assisted  operation  of  production agriculture
facilities,  equipment,  and  activities  such  as,  but  not
limited to, the collection, monitoring,  and  correlation  of
animal  and  crop  data for the purpose of formulating animal
diets and agricultural chemicals.  This item  (7)  is  exempt
from the provisions of Section 2-70.
    (3)  Distillation machinery and equipment, sold as a unit
or  kit, assembled or installed by the retailer, certified by
the user to be used only for the production of ethyl  alcohol
that  will  be  used  for  consumption  as motor fuel or as a
component of motor fuel for the personal use of the user, and
not subject to sale or resale.
    (4)  Graphic  arts  machinery  and  equipment,  including
repair  and  replacement  parts,  both  new  and  used,   and
including that manufactured on special order or purchased for
lease,  certified  by  the purchaser to be used primarily for
graphic arts  production.  Equipment  includes  chemicals  or
chemicals  acting  as  catalysts but only if the chemicals or
chemicals acting as catalysts effect a direct  and  immediate
change upon a graphic arts product.
    (5)  A  motor  vehicle  of  the  first  division, a motor
vehicle of the second division that is a self-contained motor
vehicle designed or permanently converted to  provide  living
quarters  for  recreational,  camping,  or  travel  use, with
direct walk through access to the living  quarters  from  the
driver's seat, or a motor vehicle of the second division that
is  of  the van configuration designed for the transportation
of not less than 7 nor more than 16 passengers, as defined in
Section 1-146 of the Illinois Vehicle Code, that is used  for
automobile  renting,  as  defined  in  the Automobile Renting
Occupation and Use Tax Act.
    (6)  Personal  property  sold  by   a   teacher-sponsored
student   organization   affiliated  with  an  elementary  or
secondary school located in Illinois.
    (7)  Proceeds of that portion of the selling price  of  a
passenger car the sale of which is subject to the Replacement
Vehicle Tax.
    (8)  Personal  property  sold  to an Illinois county fair
association for use in conducting,  operating,  or  promoting
the county fair.
    (9)  Personal  property  sold to a not-for-profit arts or
cultural organization that establishes, by proof required  by
the  Department  by  rule,  that it has received an exemption
under Section 501(c)(3) of the Internal Revenue Code and that
is organized and operated primarily for the  presentation  or
support  of  arts  or  cultural  programming,  activities, or
services.  These organizations include, but are  not  limited
to,  music  and  dramatic arts organizations such as symphony
orchestras and theatrical groups, arts and  cultural  service
organizations,    local    arts    councils,    visual   arts
organizations, and media arts organizations. On and after the
effective date of this amendatory Act  of  the  92nd  General
Assembly,  however,  an  entity  otherwise  eligible for this
exemption shall not make tax-free purchases unless it has  an
active identification number issued by the Department.
    (10)  Personal  property  sold by a corporation, society,
association, foundation, institution, or organization,  other
than  a  limited  liability  company,  that  is organized and
operated as  a  not-for-profit  service  enterprise  for  the
benefit  of  persons 65 years of age or older if the personal
property was not purchased by the enterprise for the  purpose
of resale by the enterprise.
    (11)  Personal property sold to a governmental body, to a
corporation, society, association, foundation, or institution
organized and operated exclusively for charitable, religious,
or  educational purposes, or to a not-for-profit corporation,
society,    association,    foundation,    institution,    or
organization that has no compensated  officers  or  employees
and   that  is  organized  and  operated  primarily  for  the
recreation of persons 55 years of age  or  older.  A  limited
liability  company  may  qualify for the exemption under this
paragraph only if the limited liability company is  organized
and  operated  exclusively  for  educational purposes. On and
after July 1, 1987, however, no entity otherwise eligible for
this exemption shall make tax-free purchases unless it has an
active identification number issued by the Department.
    (12)  Personal property sold to interstate  carriers  for
hire  for  use as rolling stock moving in interstate commerce
or to lessors under leases of one year or longer executed  or
in  effect at the time of purchase by interstate carriers for
hire for use as rolling stock moving in  interstate  commerce
and  equipment  operated  by  a  telecommunications provider,
licensed as a common carrier by  the  Federal  Communications
Commission,  which  is permanently installed in or affixed to
aircraft moving in interstate commerce.
    (13)  Proceeds from sales to owners, lessors, or shippers
of tangible personal property that is utilized by  interstate
carriers  for  hire  for  use  as  rolling  stock  moving  in
interstate    commerce    and   equipment   operated   by   a
telecommunications provider, licensed as a common carrier  by
the  Federal  Communications Commission, which is permanently
installed in or affixed  to  aircraft  moving  in  interstate
commerce.
    (14)  Machinery  and  equipment  that will be used by the
purchaser, or a lessee of the  purchaser,  primarily  in  the
process  of  manufacturing  or  assembling  tangible personal
property for wholesale or retail sale or lease,  whether  the
sale or lease is made directly by the manufacturer or by some
other  person,  whether the materials used in the process are
owned by the manufacturer or some other  person,  or  whether
the sale or lease is made apart from or as an incident to the
seller's  engaging  in  the  service  occupation of producing
machines, tools,  dies,  jigs,  patterns,  gauges,  or  other
similar  items  of no commercial value on special order for a
particular purchaser.
    (15)  Proceeds of mandatory  service  charges  separately
stated  on  customers'  bills for purchase and consumption of
food and beverages, to the extent that the  proceeds  of  the
service  charge  are  in  fact  turned  over  as tips or as a
substitute for tips to the employees who participate directly
in preparing, serving, hosting or cleaning  up  the  food  or
beverage function with respect to which the service charge is
imposed.
    (16)  Petroleum  products  sold  to  a  purchaser  if the
seller is prohibited by federal law from charging tax to  the
purchaser.
    (17)  Tangible personal property sold to a common carrier
by rail or motor that receives the physical possession of the
property  in  Illinois  and  that transports the property, or
shares with another common carrier in the  transportation  of
the  property,  out of Illinois on a standard uniform bill of
lading showing the seller of the property as the  shipper  or
consignor  of the property to a destination outside Illinois,
for use outside Illinois.
    (18)  Legal tender,  currency,  medallions,  or  gold  or
silver   coinage   issued  by  the  State  of  Illinois,  the
government of the United States of America, or the government
of any foreign country, and bullion.
    (19)  Oil field  exploration,  drilling,  and  production
equipment, including (i) rigs and parts of rigs, rotary rigs,
cable  tool  rigs,  and  workover rigs, (ii) pipe and tubular
goods, including casing and drill strings,  (iii)  pumps  and
pump-jack  units,  (iv) storage tanks and flow lines, (v) any
individual  replacement  part  for  oil  field   exploration,
drilling,  and  production  equipment, and (vi) machinery and
equipment purchased for lease; but excluding  motor  vehicles
required to be registered under the Illinois Vehicle Code.
    (20)  Photoprocessing  machinery and equipment, including
repair and replacement parts, both new  and  used,  including
that   manufactured   on  special  order,  certified  by  the
purchaser to  be  used  primarily  for  photoprocessing,  and
including  photoprocessing  machinery and equipment purchased
for lease.
    (21)  Coal  exploration,  mining,   offhighway   hauling,
processing, maintenance, and reclamation equipment, including
replacement  parts  and  equipment,  and  including equipment
purchased for lease, but excluding motor vehicles required to
be registered under the Illinois Vehicle Code.
    (22)  Fuel and petroleum products sold to or used  by  an
air  carrier,  certified  by  the  carrier  to  be  used  for
consumption,  shipment,  or  storage  in  the  conduct of its
business as an air common carrier, for a flight destined  for
or  returning from a location or locations outside the United
States without regard  to  previous  or  subsequent  domestic
stopovers.
    (23)  A  transaction  in  which  the  purchase  order  is
received  by  a  florist who is located outside Illinois, but
who has a florist located in Illinois deliver the property to
the purchaser or the purchaser's donee in Illinois.
    (24)  Fuel consumed or used in the  operation  of  ships,
barges,  or  vessels  that  are  used primarily in or for the
transportation of property or the conveyance of  persons  for
hire  on  rivers  bordering  on  this  State  if  the fuel is
delivered by the seller to the purchaser's  barge,  ship,  or
vessel while it is afloat upon that bordering river.
    (25)  A motor vehicle sold in this State to a nonresident
even though the motor vehicle is delivered to the nonresident
in  this  State,  if the motor vehicle is not to be titled in
this State, and if a drive-away  driveaway  decal  permit  is
issued  to  the motor vehicle as provided in Section 3-603 of
the Illinois Vehicle Code or if the nonresident purchaser has
vehicle registration plates to transfer to the motor  vehicle
upon returning to his or her home state.  The issuance of the
drive-away  driveaway decal permit or having the out-of-state
registration plates to be transferred is prima facie evidence
that the motor vehicle will not be titled in this State.
    (26)  Semen used for artificial insemination of livestock
for direct agricultural production.
    (27)  Horses, or interests in horses, registered with and
meeting the requirements of any of  the  Arabian  Horse  Club
Registry  of  America, Appaloosa Horse Club, American Quarter
Horse Association, United  States  Trotting  Association,  or
Jockey Club, as appropriate, used for purposes of breeding or
racing for prizes.
    (28)  Computers and communications equipment utilized for
any  hospital  purpose  and  equipment used in the diagnosis,
analysis, or treatment of hospital patients sold to a  lessor
who leases the equipment, under a lease of one year or longer
executed  or  in  effect  at  the  time of the purchase, to a
hospital  that  has  been  issued  an  active  tax  exemption
identification number by the Department under Section  1g  of
this Act.
    (29)  Personal  property  sold to a lessor who leases the
property, under a lease of one year or longer executed or  in
effect  at  the  time of the purchase, to a governmental body
that has been issued an active tax  exemption  identification
number by the Department under Section 1g of this Act.
    (30)  Beginning  with  taxable  years  ending on or after
December 31, 1995 and ending with taxable years ending on  or
before  December  31, 2004, personal property that is donated
for disaster relief to  be  used  in  a  State  or  federally
declared disaster area in Illinois or bordering Illinois by a
manufacturer  or retailer that is registered in this State to
a   corporation,   society,   association,   foundation,   or
institution that  has  been  issued  a  sales  tax  exemption
identification  number by the Department that assists victims
of the disaster who reside within the declared disaster area.
    (31)  Beginning with taxable years  ending  on  or  after
December  31, 1995 and ending with taxable years ending on or
before December 31, 2004, personal property that is  used  in
the  performance  of  infrastructure  repairs  in this State,
including but not limited to  municipal  roads  and  streets,
access  roads,  bridges,  sidewalks,  waste disposal systems,
water and  sewer  line  extensions,  water  distribution  and
purification  facilities,  storm water drainage and retention
facilities, and sewage treatment facilities, resulting from a
State or federally declared disaster in Illinois or bordering
Illinois  when  such  repairs  are  initiated  on  facilities
located in the declared disaster area within 6  months  after
the disaster.
    (32)  Beginning  July 1, 1999, game or game birds sold at
a "game breeding and hunting preserve  area"  or  an  "exotic
game  hunting  area"  as those terms are used in the Wildlife
Code or at a hunting enclosure approved through rules adopted
by the Department of Natural Resources.   This  paragraph  is
exempt from the provisions of Section 2-70.
    (33)  A motor vehicle, as that term is defined in Section
1-146  of  the  Illinois  Vehicle  Code, that is donated to a
corporation, limited liability company, society, association,
foundation,  or  institution  that  is  determined   by   the
Department  to  be  organized  and  operated  exclusively for
educational purposes.  For purposes  of  this  exemption,  "a
corporation, limited liability company, society, association,
foundation, or institution organized and operated exclusively
for  educational  purposes"  means  all  tax-supported public
schools, private schools that offer systematic instruction in
useful branches of  learning  by  methods  common  to  public
schools  and  that  compare  favorably  in  their  scope  and
intensity with the course of study presented in tax-supported
schools,  and  vocational  or technical schools or institutes
organized and operated exclusively to  provide  a  course  of
study  of  not  less  than  6  weeks duration and designed to
prepare individuals to follow a trade or to pursue a  manual,
technical,  mechanical,  industrial,  business, or commercial
occupation.
    (34)  Beginning  January  1,  2000,   personal  property,
including food, purchased through fundraising events for  the
benefit  of  a  public  or  private  elementary  or secondary
school, a group of those  schools,  or  one  or  more  school
districts if the events are sponsored by an entity recognized
by  the school district that consists primarily of volunteers
and includes parents and teachers  of  the  school  children.
This  paragraph  does not apply to fundraising events (i) for
the benefit of private home instruction or (ii) for which the
fundraising entity purchases the personal  property  sold  at
the  events  from  another individual or entity that sold the
property for the purpose of resale by the fundraising  entity
and  that  profits  from  the sale to the fundraising entity.
This paragraph is exempt from the provisions of Section 2-70.
    (35)  Beginning January 1, 2000 and through December  31,
2001, new or used automatic vending machines that prepare and
serve  hot  food  and  beverages, including coffee, soup, and
other  items,  and  replacement  parts  for  these  machines.
Beginning January 1, 2002, machines and  parts  for  machines
used  in  commercial,  coin-operated  amusement  and  vending
business  if  a  use  or  occupation tax is paid on the gross
receipts  derived   from   the   use   of   the   commercial,
coin-operated  amusement and vending machines. This paragraph
is exempt from the provisions of Section 2-70.
    (36)  Beginning on the effective date of this  amendatory
Act   of   the   92nd   General   Assembly,   computers   and
communications  equipment  utilized  for any hospital purpose
and equipment used in the diagnosis, analysis,  or  treatment
of  hospital  patients  sold  to  a  lessor  who  leases  the
equipment, under a lease of one year or longer executed or in
effect  at  the  time of the purchase, to a hospital that has
been issued an active tax exemption identification number  by
the  Department under Section 1g of this Act.  This paragraph
is exempt from the provisions of Section 2-70.
    (37)  Beginning on the effective date of this  amendatory
Act of the 92nd General Assembly, personal property sold to a
lessor  who leases the property, under a lease of one year or
longer executed or in effect at the time of the purchase,  to
a  governmental  body  that  has  been  issued  an active tax
exemption  identification  number  by  the  Department  under
Section 1g of this Act.  This paragraph is  exempt  from  the
provisions of Section 2-70.
    (38) (36)  Beginning   on   January   1,  2002,  tangible
personal property purchased from an Illinois  retailer  by  a
taxpayer  engaged  in  centralized  purchasing  activities in
Illinois who will, upon receipt of the property in  Illinois,
temporarily  store  the  property  in  Illinois  (i)  for the
purpose of subsequently transporting it  outside  this  State
for  use  or consumption thereafter solely outside this State
or (ii) for the purpose of being  processed,  fabricated,  or
manufactured  into,  attached  to, or incorporated into other
tangible personal property to  be  transported  outside  this
State  and  thereafter  used  or consumed solely outside this
State.  The Director of  Revenue  shall,  pursuant  to  rules
adopted   in  accordance  with  the  Illinois  Administrative
Procedure Act,  issue  a  permit  to  any  taxpayer  in  good
standing   with  the  Department  who  is  eligible  for  the
exemption under this paragraph (38) (36).  The permit  issued
under this paragraph (38) (36) shall authorize the holder, to
the  extent  and in the manner specified in the rules adopted
under this Act, to purchase tangible personal property from a
retailer  exempt  from  the  taxes  imposed  by   this   Act.
Taxpayers  shall  maintain all necessary books and records to
substantiate the use and consumption  of  all  such  tangible
personal property outside of the State of Illinois.
(Source: P.A.  91-51,  eff.  6-30-99;  91-200,  eff. 7-20-99;
91-439, eff.  8-6-99;  91-533,  eff.  8-13-99;  91-637,  eff.
8-20-99;  91-644,  eff.  8-20-99; 92-16, eff. 6-28-01; 92-35,
eff. 7-1-01;  92-227,  eff.  8-2-01;  92-337,  eff.  8-10-01;
92-484, eff. 8-23-01; 92-488, eff. 8-23-01; revised 1-15-02.)

    Section  15.   The  Illinois  Vehicle  Code is amended by
changing Sections 3-403,  3-413,  3-603,  3-605,  3-701,  and
3-811 as follows:

    (625 ILCS 5/3-403) (from Ch. 95 1/2, par. 3-403)
    Sec. 3-403.  Trip and Short-term permits.
    (a)  The Secretary of State may issue a short-term permit
to  operate  a nonregistered first or second division vehicle
within the State of Illinois for a period of not more than  7
5  days. Any second division vehicle operating on such permit
may operate only on empty weight.  The fee for the short-term
permit shall be $6.
    This permit may also be  issued  to  operate  an  unladen
registered  vehicle  which  is  suspended  under  the Vehicle
Emissions Inspection Law and allow it to  be  driven  on  the
roads  and  highways  of the State in order to be repaired or
when travelling to and from an emissions inspection station.
    (b)  The Secretary of State may,  subject  to  reciprocal
agreements, arrangements or declarations made or entered into
pursuant  to  Section  3-402, 3-402.4 or by rule, provide for
and issue  registration  permits  for  the  use  of  Illinois
highways  by vehicles of the second division on an occasional
basis or for  a  specific  and  special  short-term  use,  in
compliance  with  rules  and  regulations  promulgated by the
Secretary of State, and upon payment of the prescribed fee as
follows:
    One-trip permits.  A registration permit for one trip, or
one round-trip into and out of Illinois, for a period not  to
exceed  72  consecutive  hours  or  3  calendar  days  may be
provided, for a fee as prescribed in Section 3-811.
    One-Month permits.  A registration permit for 30 days may
be provided for a fee of $13 for registration  plus  1/10  of
the  flat  weight tax.  The minimum fee for such permit shall
be $31.
    In-transit permits.  A registration permit for  one  trip
may  be  provided for vehicles in transit by the driveaway or
towaway method and operated by a  transporter  in  compliance
with the Illinois Motor Carrier of Property Law, for a fee as
prescribed in Section 3-811.
    Illinois  Temporary  Apportionment Authorization Permits.
An apportionment authorization permit for forty-five days for
the immediate operation of a vehicle upon application for and
prior to  receiving  apportioned  credentials  or  interstate
credentials  from  the  State  of Illinois.  The fee for such
permit shall be $3.
    Illinois  Temporary  Prorate  Authorization  Permit.    A
prorate  authorization  permit  for  forty-five  days for the
immediate operation of a vehicle  upon  application  for  and
prior   to   receiving   prorate  credentials  or  interstate
credentials from the State of Illinois.   The  fee  for  such
permit shall be $3.
    (c)  The Secretary of State shall promulgate by such rule
or  regulation,  schedules of fees and taxes for such permits
and in computing the amount or amounts  due,  may  round  off
such amount to the nearest full dollar amount.
    (d)  The  Secretary  of State shall further prescribe the
form  of  application  and  permit  and  may   require   such
information  and  data  as  necessary  and  proper, including
confirming the status or identity of the  applicant  and  the
vehicle in question.
    (e)  Rules or regulations promulgated by the Secretary of
State  under  this  Section  shall provide for reasonable and
proper limitations and restrictions governing the application
for and issuance and use of permits, and  shall  provide  for
the  number of permits per vehicle or per applicant, so as to
preclude evasion of annual registration requirements  as  may
be required by this Act.
    (f)  Any   permit   under  this  Section  is  subject  to
suspension or revocation under this Act, and in addition, any
such permit is subject to suspension or revocation should the
Secretary of State determine that the vehicle  identified  in
any permit should be properly registered in Illinois.  In the
event  any such permit is suspended or revoked, the permit is
then null and void, may not be re-instated, nor is  a  refund
therefor  available.   The  vehicle identified in such permit
may not thereafter be  operated  in  Illinois  without  being
properly registered as provided in this Chapter.
(Source: P.A. 91-37, eff. 7-1-99.)

    (625 ILCS 5/3-413) (from Ch. 95 1/2, par. 3-413)
    Sec. 3-413.  Display of registration plates, registration
stickers and drive-away driveway decal permits.
    (a)  Registration plates issued for a motor vehicle other
than   a  motorcycle,  trailer,  semitrailer,  truck-tractor,
apportioned bus,  or  apportioned  truck  shall  be  attached
thereto,  one  in  the  front  and  one  in  the  rear.   The
registration  plate  issued  for  a  motorcycle,  trailer  or
semitrailer  required  to  be  registered  hereunder  and any
apportionment plate issued to a bus under the  provisions  of
this  Code  shall  be  attached  to  the  rear  thereof.  The
registration   plate   issued   for  a  truck-tractor  or  an
apportioned truck required to be registered  hereunder  shall
be attached to the front thereof.
    (b)  Every  registration  plate  shall  at  all  times be
securely fastened in a horizontal position to the vehicle for
which it is issued so as to prevent the plate  from  swinging
and  at  a height of not less than 12 inches from the ground,
measuring from the bottom of  such  plate,  in  a  place  and
position  to  be clearly visible and shall be maintained in a
condition to be clearly legible, free from any materials that
would obstruct the visibility of the plate,   including,  but
not  limited  to,  glass  covers  and  tinted plastic covers.
Clear plastic covers are permissible as long as  they  remain
clear  and  do  not  obstruct  the  visibility of the plates.
Registration stickers issued as evidence  of  renewed  annual
registration  shall  be  attached  to  registration plates as
required by the Secretary of State, and be clearly visible at
all times.
    (c)  Every  drive-away  driveway  decal   permit   issued
pursuant  to this Code shall be firmly attached to the inside
windshield  of  the  motor  vehicle  in  the  such  a  manner
prescribed by the Secretary  of  State.  that  it  cannot  be
removed  without  being destroyed.  If a drive-away permit is
such decal permits are affixed to  a  motor  vehicle  in  any
other manner the permit shall be void and of no effect.
    (d)  The  Illinois  prorate  decal  issued  to  a foreign
registered vehicle part of a fleet  prorated  or  apportioned
with Illinois, shall be displayed on a registration plate and
displayed  on the front of such vehicle in the same manner as
an Illinois registration plate.
    (e)  The registration plate  issued  for  a  camper  body
mounted  on  a  truck displaying registration plates shall be
attached to the rear of the camper body.
    (f)  No person shall operate a vehicle,  nor  permit  the
operation  of  a vehicle, upon which is displayed an Illinois
registration plate, plates or registration stickers after the
termination of the registration period for  which  issued  or
after  the expiration date set pursuant to Sections 3-414 and
3-414.1 of this Code.
(Source: P.A. 89-245, eff. 1-1-96; 89-375, eff. 8-18-95.)

    (625 ILCS 5/3-603) (from Ch. 95 1/2, par. 3-603)
    Sec. 3-603. Application for  drive-away  driveaway  decal
permits.
    (a)  A  dealer who has sold a vehicle of a type otherwise
required to be registered under this Act to a nonresident  of
this  State who does not have currently valid registration in
his home state, may provide for the operation of such vehicle
without registration from the place of sale to the  place  of
destination  outside  of  the State of Illinois, by issuing a
drive-away permit in the manner prescribed by  the  Secretary
of  State  endorsing  the  date  of sale on a driveaway decal
permit containing the  dealer's  name,  address  and  license
number  and  by  affixing the permit decal to such vehicle in
the manner prescribed by the Secretary of  State  in  Section
3-413.  Any  vehicle  being operated pursuant to a drive-away
driveaway decal permit may not be used for any other  purpose
and such permits shall be effective only for a period of 7 10
days from the date of sale.
    (b)  Any  dealer may make application to the Secretary of
State upon the  appropriate  form  for  drive-away  driveaway
decal  permits  for motor vehicles sold by such dealer. Along
with such application each applicant shall  submit  proof  of
his status as a bona fide dealer and any other information as
may be required by the Secretary of State. A non-resident who
has  purchased  a  motor  vehicle  from a person who is not a
dealer, may likewise apply to the Secretary of  State  for  a
drive-away  driveaway  decal  permit  for  display  upon such
vehicle while being driven from  Illinois  to  the  State  of
residence  of the applicant. Along with such application, the
applicant  shall  submit  proof  of  his  non-residence   and
eligibility  for  a reciprocal exemption from registration in
Illinois.
    All drive-away driveaway decal permits issued under  such
application shall bear a distinguishing number and such other
features as may be required by the Secretary of State.
(Source: P.A. 80-1459.)

    (625 ILCS 5/3-605) (from Ch. 95 1/2, par. 3-605)
    Sec. 3-605. Manufacturers, engine and driveline component
manufacturers,  transporters,  repossessors  and  dealers  to
maintain records.
    Every   manufacturer,   engine  and  driveline  component
manufacturer, repossessor, transporter or dealer shall keep a
written  record  of  the  persons  to  whom  such  drive-away
driveaway decal permits or special plates are assigned, which
record shall be open to inspection by any public  officer  or
any employee of the Secretary of State.
(Source: P.A. 76-2136.)

    (625 ILCS 5/3-701) (from Ch. 95 1/2, par. 3-701)
    Sec.  3-701.  Operation  of  vehicles without evidence of
registration - Operation under mileage plates  when  odometer
broken or disconnected.
    No  person  shall  operate,  nor shall an owner knowingly
permit to be operated, upon any highway unless there shall be
attached thereto and displayed thereon when and  as  required
by  law,  proper  evidence  of  registration  in Illinois, as
follows:
    (1)  A vehicle required to be registered in  Illinois.  A
current  and  valid Illinois registration sticker or stickers
and plate or plates, or an  Illinois  temporary  registration
permit, or a drive-away driveaway decal or in-transit permit,
issued therefor by the Secretary of State; or
    (2)  A  vehicle  eligible  for Reciprocity. A current and
valid  reciprocal  foreign  registration  plate   or   plates
properly  issued  to such vehicle or a temporary registration
issued therefor, by the reciprocal State, and,  in  addition,
when  required by the Secretary, a current and valid Illinois
Reciprocity Permit or Prorate Decal issued  therefor  by  the
Secretary of State; or except as otherwise expressly provided
for in this Chapter.
    No  person  shall  operate, nor shall any owner knowingly
permit to be operated, any vehicle of the second division for
which the owner has made an election to pay the  mileage  tax
in  lieu  of the annual flat weight tax, at any time when the
odometer of such vehicle is broken  or  disconnected,  or  is
inoperable or not operating.
(Source: P.A. 81-886.)

    (625 ILCS 5/3-811) (from Ch. 95 1/2, par. 3-811)
    Sec. 3-811. Drive-away Driveaway decals and other permits
- Fees.
    (a)  Dealers   may   obtain  drive-away  driveaway  decal
permits for use as provided in this Code, for a fee of $6 per
permit.
    (b)  Transporters  may  obtain   one-trip   permits   for
vehicles  in  transit for use as provided in this Code, for a
fee of $6 per permit.
    (c)  Non-residents  may  likewise  obtain  a   drive-away
driveaway  decal permit from the Secretary of State to export
a motor vehicle purchased in Illinois, for a fee  of  $6  per
permit.
    (d)  One-trip  permits  may be obtained for an occasional
single trip by a vehicle  as  provided  in  this  Code,  upon
payment of a fee of $19.
    (e)  One  month  permits may likewise be obtained for the
fees and taxes prescribed in this Code and as promulgated  by
the Secretary of State.
(Source: P.A. 91-37, eff. 7-1-99.)

    Section  99.  Effective date.  This Act takes effect upon
becoming law.
    Passed in the General Assembly May 07, 2002.
    Approved July 16, 2002.
    Effective July 16, 2002.

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