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(35 ILCS 120/1i) (from Ch. 120, par. 440i)
Sec. 1i. High Impact Service Facility means a facility used primarily
for the sorting, handling and
redistribution of mail, freight, cargo, or other parcels received from agents
or
employees of the handler or shipper for processing at a common location and
redistribution to other employees or agents for delivery to an ultimate
destination on an item-by-item basis, and which: (1) will make an
investment in a business enterprise project of $100,000,000 dollars or more;
(2)
will cause the creation of at least 750 to 1,000 jobs or more in an
enterprise zone
established pursuant to the Illinois Enterprise Zone Act; and (3) is
certified by the Department of Commerce and Economic Opportunity as
contractually obligated to meet the requirements specified in divisions (1)
and (2) of this paragraph within the time period as specified by the
certification. Any business enterprise project applying for the exemption
stated
in this Section shall make application to the Department of Commerce and
Economic Opportunity in such form and providing such information as may be
prescribed by the Department of Commerce and Economic Opportunity.
The Department of Commerce and Economic Opportunity shall determine whether
the business enterprise project meets the criteria prescribed in this
Section. If
the Department of Commerce and Economic Opportunity determines that such
business enterprise project meets the criteria, it shall issue a
certificate of
eligibility for exemption to the business enterprise in such form as is
prescribed by the Department of Revenue. The Department of Commerce and
Economic Opportunity shall act upon such certification requests within 60 days
after receipt of the application, and shall file with the Department of
Revenue a copy of each certificate of eligibility for exemption.
The Department of Commerce and Economic Opportunity shall have the power to
promulgate rules and regulations to carry out the provisions of this
Section and to require that any business enterprise that is granted a tax
exemption repay the exempted tax if the business enterprise fails to comply
with the terms and conditions of the certification.
The certificate of eligibility for exemption shall be presented by the
business enterprise to its supplier when making
the initial purchase of machinery and equipment for which an exemption is
granted by Section 1j of this Act, together with a certification by the
business enterprise that such machinery and equipment is exempt from
taxation under Section 1j of this Act and by indicating the exempt status
of each subsequent purchase on the face of the purchase order.
The certification of eligibility for exemption shall be presented by the
business enterprise to its supplier when making the purchase of jet fuel and
petroleum products for which an exemption is granted by Section 1j.1 of this
Act, together with a certification by the business enterprise that such jet
fuel and petroleum product, are exempt from taxation under Section 1j.1 of this
Act, and by indicating the exempt status of each subsequent purchase on the
face of the purchase order.
The Department of Commerce and Economic Opportunity shall determine the
period during which such exemption from the taxes imposed under this Act
will remain in effect.
(Source: P.A. 94-793, eff. 5-19-06.)
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