Illinois' reduced tax rate did not apply to modifications to a taxpayer's tricycle.
Illinois has a reduced tax rate for items used to make motor vehicles more usable for disabled persons. A disabled taxpayer wanted to attach an electric motor to a tricycle to make mobility easier.
The Department of Revenue determined that a tricycle was not a "motor vehicle." As a result, the taxpayer could not use the reduced rate for the tricycle, electric motor, or other parts.