The Illinois Department of Revenue (DOR) issued a general information letter regarding the parking excise tax. The Department clarified that separately stated charges for parking violations, such as parking too close to a fire hydrant or crosswalk, are not related to or incidental to obtaining a parking space and therefore would not be subject to the parking excise tax. [Ill. Dept’t of Revenue, General Information Letter ST-26-0004-GIL, 01/23/26]
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