The tax imposed by this subchapter shall not apply to the following sales or uses of motor fuel:
(1) Sale by a distributor to another distributor holding a valid registration certificate.
(2) Sale by a distributor or retailer of motor fuel whose place of business is outside the Village.
(3) Sale or use for purposes other than for propulsion or operation of a vehicle.
(4) Sale to or use by any transportation agency, as defined in the Regional Transportation Authority Act (ILCS Ch. 70, Act 3615, §§ 1.01 et seq.), as amended, which is operated by, receiving a grant from or has a service agreement with the regional transportation authority or any of its service boards.
(5) Sale or use to the extent the tax imposed by this subchapter would violate the state constitution or the United States Constitution.
(6) Sale to or use by the federal government or any state or local governmental body or school districts.
(Ord. 15-3017, passed 9-3-15; Am. Ord. 20-4223, passed 4-16-20)