Illinois Statutes

§ 1n

Illinois § 1n
JurisdictionIllinois
TopicGOVERNMENT
Ch. 35REVENUE
Act 35 ILCS 120/Retailers' Occupation Tax Act.

This text of Illinois § 1n is published on Counsel Stack Legal Research, covering Illinois primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
35 Ill. Comp. Stat. 1n (2026).

Text

Subject to the provisions of Section 1k, all tangible personal property to be used or consumed, within an enterprise zone established pursuant to the Illinois Enterprise Zone Act, by any aircraft maintenance facility, directly in the process of maintaining, rebuilding or repairing aircraft is exempt from the tax imposed by this Act. The exemption includes repair and replacement parts for machinery and equipment used primarily in the process of maintaining, rebuilding or repairing aircraft, and also includes equipment, fuels, material and supplies for the maintenance, repair or operation of such machinery or equipment.

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Legislative History

(Source: P.A. 86-1490.)
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Bluebook (online)
Illinois § 1n, Counsel Stack Legal Research, https://law.counselstack.com/statute/il/35/1n.