[ Search ] [ Legislation ] [ Bill Summary ]
[ Home ] [ Back ] [ Bottom ]
90_HB0252
35 ILCS 120/1j from Ch. 120, par. 440j
Amends the Retailers' Occupation Tax Act. Makes
technical changes in the Section concerning the exemption for
machinery or equipment used in the operation of high impact
service facilities.
LRB9000112KRpk
LRB9000112KRpk
1 AN ACT to amend the Retailers' Occupation Tax Act by
2 changing Section 1j.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Retailers' Occupation Tax Act is amended
6 by changing Section 1j as follows:
7 (35 ILCS 120/1j) (from Ch. 120, par. 440j)
8 Sec. 1j. Exemption - Machinery or Equipment used in the
9 operation of high impact service facilities. Subject to the
10 provisions of Section 1i of this Act, machinery or equipment
11 used in the operation of a high impact service facility, as
12 defined in Section 1i of this Act, located within an
13 enterprise zone established under pursuant to the Illinois
14 Enterprise Zone Act shall be exempt from the tax imposed by
15 this Act. Machinery and equipment, new and replacement, shall
16 include, but not be limited to: (i) motor driven heavy
17 equipment not considered rolling stock that which is used for
18 the purpose of transporting parcels, machinery, or equipment,
19 or trailers used for the shipment of parcels, and equipment
20 used to maintain and provide in-house services, within the
21 confines of the facility, and (ii) automated machinery and
22 equipment used for the purposes of transporting parcels
23 within the facility, along with all components, parts,
24 pieces, and computer software or hardware contained in the
25 electronic control systems related thereto. The Department of
26 Revenue shall promulgate such rules and regulations as
27 necessary to further define machinery and equipment eligible
28 for exemption in a high impact service facility.
29 (Source: P.A. 85-1409.)