{"data":{"id":"us-il/35-ilcs-158-15-10","jurisdiction":"us-il","citation":"35 ILCS 158/15-10","heading":"Tax imposed.","body":"A tax is hereby imposed on the privilege of using, in this State, any watercraft acquired by gift, transfer, or purchase after September 1, 2004. This tax does not apply if: (i) the use of the watercraft is otherwise taxed under the Use Tax Act; (ii) the watercraft is bought and used by a governmental agency or a society, association, foundation, or institution organized and operated exclusively for charitable, religious, or educational purposes and that entity has been issued an exemption identification number under Section 1g of the Retailers' Occupation Tax Act; (iii) the use of the watercraft is not subject to the Use Tax Act by reason of subsection (a), (b), (c), (d), or (e) of Section 3-55 of that Act dealing with the prevention of actual or likely multi-state taxation; (iv) the transfer is a gift to a beneficiary in the administration of an estate and the beneficiary is a surviving spouse; or (v) the watercraft is exempted from the numbering provisions of Section 3-12 of the Boat Registration and Safety Act. However, the exemption from tax provided by item (v) shall not apply to a watercraft exempted under paragraphs A, B, C, F, and G of Section 3-12 of the Boat Registration and Safety Act if such watercraft are used upon the waters of this State for more than 30 days in any calendar year.","path":["CHAPTER 35 REVENUE","Watercraft Use Tax Law."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=2601\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:20Z","sha256":"fde8343d695289bf7da0f29c501fe760517bba39083325b1bf37ef937921b653","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-158-15-5","next":"us-il/35-ilcs-158-15-15"},"notice":"GroundRules: Original legal text. Not legal advice."}