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Sec. 3-1001. A tax is hereby imposed on the privilege of using, in this State, any motor vehicle as defined in Section 1-146 of this Code acquired by gift, transfer, or purchase, and having a year model designation preceding the year of application for title by 5 or fewer years prior to October 1, 1985 and 10 or fewer years on and after October 1, 1985 and prior to January 1, 1988. On and after January 1, 1988, the tax shall apply to all motor vehicles without regard to model year. Except that the tax shall not apply: (i) if the use of the motor vehicle is otherwise taxed under the Use Tax Act; (ii) if the use of the motor vehicle is not subject to the Use Tax Act by reason of Section 3-5 of that Act bought and used by a governmental agency or a society, association, foundation or institution organized and operated exclusively for charitable, religious or educational purposes; (iii) if the use of the motor vehicle is not subject to the Use Tax Act by reason of subsection (a), (b), (c), (d), (e) or (f) of Section 3-55 of that Act dealing with the prevention of actual or likely multistate taxation; (iv) to implements of husbandry; (v) when a junking certificate is issued pursuant to Section 3-117(a) of this Code; (vi) when a vehicle is subject to the replacement vehicle tax imposed by Section 3-2001 of this Act; SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468