Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 120/1j.1

(35 ILCS 120/1j.1)

Sec. 1j.1.

Exemption; jet fuel used in the operation of high impact
service
facilities.
Subject to the provisions of Section 1i of this Act, jet fuel and petroleum
products sold to and used in the conduct of its business of sorting, handling
and redistribution of mail, freight, cargo or other parcels in the operation of
a high impact service facility, as defined in Section 1i of this Act, located
within an enterprise zone established pursuant to the Illinois Enterprise Zone
Act shall be exempt from the tax imposed by this Act, provided that the
business enterprise has waived its right to a tax exemption of the charges
imposed under Section 9-222.1 of the Public Utilities Act.  The Department of
Commerce and Economic Opportunity shall promulgate rules
necessary to further define jet fuel and petroleum products sold to, used, and
eligible for exemption in a high impact service facility.  The minimum period
for which an exemption from taxes is granted by this Section is 10 years,
regardless of the duration of the enterprise zone in which the project is
located.

(Source: P.A. 94-793, eff. 5-19-06.)