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90_SB0016eng
35 ILCS 105/3-7 new
35 ILCS 110/3-7 new
35 ILCS 115/3-7 new
35 ILCS 120/2-7 new
Amends the Use Tax Act, the Service Use Tax Act, the
Service Occupation Tax Act, and the Retailers' Occupation Tax
Act. Exempts 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
from the taxes imposed under these Acts. Effective
immediately.
LRB9000015KRpk
SB16 Engrossed LRB9000015KRpk
1 AN ACT concerning taxes, amending named Acts.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Use Tax Act is amended by adding Section
5 3-7 as follows:
6 (35 ILCS 105/3-7 new)
7 Sec. 3-7. Aggregate manufacturing exemption. The use of
8 aggregate exploration, mining, offhighway hauling,
9 processing, maintenance, and reclamation equipment, including
10 replacement parts and equipment, and including equipment
11 purchased for lease, but excluding motor vehicles required to
12 be registered under the Illinois Vehicle Code, is exempt from
13 the tax imposed by this Act.
14 Section 10. The Service Use Tax Act is amended by adding
15 Section 3-7 as follows:
16 (35 ILCS 110/3-7 new)
17 Sec. 3-7. Aggregate manufacturing exemption. The use of
18 aggregate exploration, mining, offhighway hauling,
19 processing, maintenance, and reclamation equipment, including
20 replacement parts and equipment, and including equipment
21 purchased for lease, but excluding motor vehicles required
22 to be registered under the Illinois Vehicle Code, is exempt
23 from the tax imposed by this Act.
24 Section 15. The Service Occupation Tax Act is amended by
25 adding Section 3-7 as follows:
26 (35 ILCS 115/3-7 new)
27 Sec. 3-7. Aggregate manufacturing exemption. Aggregate
SB16 Engrossed -2- LRB9000015KRpk
1 exploration, mining, offhighway hauling, processing,
2 maintenance, and reclamation equipment, including replacement
3 parts and equipment, and including equipment purchased for
4 lease, but excluding motor vehicles required to be registered
5 under the Illinois Vehicle Code, is exempt from the tax
6 imposed by this Act.
7 Section 20. The Retailers' Occupation Tax is amended by
8 adding Section 2-7 as follows:
9 (35 ILCS 120/2-7 new)
10 Sec. 2-7. Aggregate manufacturing exemption. Gross
11 receipts from proceeds from the sale of aggregate
12 exploration, mining, offhighway hauling, processing,
13 maintenance, and reclamation equipment, including replacement
14 parts and equipment, and including equipment purchased for
15 lease, but excluding motor vehicles required to be registered
16 under the Illinois Vehicle Code, are exempt from the tax
17 imposed by this Act.
18 Section 99. Effective date. This Act takes effect upon
19 becoming law.