What retail sales are exempt from the Tire User Fee?

What retail sales are exempt from the Tire User Fee?

Only the following retail sales are exempt:

• tires sold as part of a vehicle sales
• tires sold through mail order
• tires sold at wholesale or for resale
• tires that are not delivered in Illinois

Note:  Purchaser's (such as government agencies, schools, charitable organizations, and religious organizations) who are exempt from sales tax are not exempt from paying the fee.

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