CDF Sales Tax Exemption Qualifications
Illinois Department of Revenue publication FY 2004-19 CDF Sales Tax Exemption Qualifications, Informational Bulletin to:1) Retailers who file Form ST-556, Sales Tax Transaction Return, and 2) Individuals who file Form RUT-25, Use Tax Transaction Return, or RUT-50, Vehicle Use Tax Transaction Return This bulletin identifies four qualifications which must be met for a second division motor vehicle or trailer purchase to qualify for the Commercial Distribution Fee (CDF) sales tax exemption, which began July 1, 2003.