Omer Osman Secretary of Transportation | Official website
Omer Osman Secretary of Transportation | Official website
Local government units in Illinois are required to certify to the Illinois Department of Transportation by April 1 each year regarding their "airport-related purpose" as per statute 35 ILCS 120/2-22. This certification is crucial as it allows the inclusion of tax on aviation fuel within the retailers' occupation tax and service occupation tax imposed by local governments, which is administered by the Illinois Department of Revenue (IDOR).
The recent informational bulletin highlights changes in local sales tax rates on aviation fuel that will be effective from July 1, 2025. These changes are applicable to certain taxing jurisdictions due to the annual certification requirement.
For further details, refer to FY 2025-24, Summary of Sales Tax Rate Changes for Aviation Fuel, Effective July 1, 2025.