Illinois Statutes

§ 3-7 — Aggregate manufacturing exemption

Illinois·Topic GOVERNMENT·Ch. 35 REVENUE·Act 35 ILCS 105/ Use Tax Act.
Through June 30, 2003, the use 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, is 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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