Illinois Statutes

§ 2-7 — Aggregate manufacturing exemption

Illinois § 2-7
JurisdictionIllinois
TopicGOVERNMENT
Ch. 35REVENUE
Act 35 ILCS 120/Retailers' Occupation Tax Act.

This text of Illinois § 2-7 (Aggregate manufacturing exemption) 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. 2-7 (2026).

Text

Through June 30, 2003, gross receipts from proceeds from the sale of aggregate exploration, mining, offhighway hauling, processing, maintenance, and reclamation equipment, including replacement parts and equipment, and including equipment purchased for lease, but excluding motor vehicles required to be registered under the Illinois Vehicle Code, are exempt from the tax imposed by this Act.

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Legislative History

(Source: P.A. 92-603, eff. 6-28-02; 93-24, eff. 6-20-03.)

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Bluebook (online)
Illinois § 2-7, Counsel Stack Legal Research, https://law.counselstack.com/statute/il/35/2-7.