The tax imposed by the subchapter shall not apply to the following sales or uses of vehicle fuel:
(A) Sale by a distributor to another distributor holding a valid registration certificate;
(B) Sale by a distributor to a retailer of vehicle fuel whose place of business is outside the city;
(C) Sale or use for purpose other than for propulsion or operation or a vehicle;
(D) Sale to or use by “transportation agency”, as defined in the Regional Transportation Authority Act, which is operated by receiving a grant from or has a service agreement with the Regional Transportation Authority or any of its service boards;
(E) Sale or use to the extent the tax imposed by this subchapter would violate the Illinois or United States Constitution;
(F) Sale to or use by the Federal Government or any state or local government body; and
(G) Sale to use by any air, common 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 a destination outside the United States.
(Ord. 09-O-1953, passed 7-15-2009)