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Does Illinois allow any exemptions on retail sales of motor fuel?
Yes. Some motor fuel types are fully exempt from sales and use tax when sold at retail, and other motor fuel types are partially exempt. For detailed information, see the instructions for Form ST-1, Sales and Use Tax and E911 Surcharge Return for the applicable reporting period, available on our Sales and Use Tax Forms index page. See also 35 ILCS 105/3-5.1, 105/3-10, and 105/3-40 through 105/3-44.5.