3-46-060  Exemptions.
   Notwithstanding any other provision of this chapter, the following uses of a ground transportation vehicle do not subject the license holder of the vehicle to the tax imposed by this chapter:
   A.   The use of a ground transportation vehicle to transport students to or from school-related activities or events;
   B.   The use of a ground transportation vehicle that may not be taxed pursuant to the ICC Termination Act of 1995, Pub. L. No. 104-88, § 14505, 109 Stat. 803. 904;
   C.   A ground transportation vehicle that is operated by a not-for-profit organization to the extent that the vehicle is used solely for the purposes for which the organization is dedicated;
   D.   A ground transportation vehicle that is provided by a person to a not-for-profit organization or to a governmental body to the extent that (1) the vehicle is used solely for the purposes for which the organization is dedicated or for governmental purposes and (2) the applicable consideration is billed to and paid directly by the not-for-profit organization or the governmental body and not by any of the passengers;
   E.   A ground transportation vehicle to the extent that it is used in a ridesharing arrangement pursuant to the Ridesharing Arrangements Act, as amended, 625 ILCS § 30/1, et seq.
(Added Coun. J. 12-15-92, p. 27387; Amend Coun. J. 3-26-96, p. 18807)