06/08/2026
🚛 Rolling Stock Exemption – Do You Qualify for a Sales Tax Exemption? 💰
If you're buying a truck, trailer, or parts, you may be eligible for a sales tax exemption under Illinois' Rolling Stock Exemption — but only if you meet specific requirements.
📌 What Is the Rolling Stock Exemption?
This exemption applies to interstate carriers for hire purchasing or leasing qualifying equipment used in interstate commerce. If approved, you are not required to pay Illinois sales tax on your purchase.
✅ Who Qualifies?
• You must be recognized by a federal or state regulatory agency as an interstate carrier for hire and have a valid certificate of authority to engage in interstate commerce.
• You must be a purchaser who will be leasing the item to an interstate carrier for hire who is recognized by a specific federal or state regulatory agency as an interstate carrier for hire and has received a certificate of authority to engage in interstate commerce.
🚚 What Items Qualify for Exemption?
• Motor vehicles
• Trailers
• Watercraft
• Railway cars
• Aircraft
• Limousines (for hire use)
• Repair and replacement parts
📋 Important Vehicle Requirements:
To qualify as rolling stock, a motor vehicle or trailer must meet one of the following:
• Motor vehicle that must have a gross vehicle weight rating over 16,000 lbs (excluding limousines)
• Motor vehicle must be used to carry people or property for hire in interstate commerce for either:
— More than 50% of total trips in a 12-month period
— More than 50% of total miles in a 12-month period
💡 If you're unsure whether your purchase qualifies, or need help claiming the exemption, we're here to walk you through the process step-by-step.
📞 Contact us today to save money and stay compliant!