When a rentee does not incur any Automobile Renting Use Tax liability with respect to a particular transaction due to its status as an exempt entity (e.g., the purchaser is a church, charity, school or governmental body that has applied for and obtained an exemption identification number), it must provide its exemption identification number to the rentor at the time of making the rental in order to document the exempt nature of the transaction.

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