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90th General Assembly

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Public Act 90-0529

HB0027 Enrolled                                LRB9000015KRpk

    AN ACT concerning taxes, amending named Acts.

    Be it enacted by the People of  the  State  of  Illinois,
represented in the General Assembly:

    Section  5.  The Use Tax Act is amended by adding Section
3-7 as follows:

    (35 ILCS 105/3-7 new)
    Sec. 3-7.  Aggregate manufacturing exemption.  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.

    Section 10.  The Service Use Tax Act is amended by adding
Section 3-7 as follows:

    (35 ILCS 110/3-7 new)
    Sec. 3-7.  Aggregate manufacturing exemption.  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.

    Section 15.  The Service Occupation Tax Act is amended by
adding Section 3-7 as follows:

    (35 ILCS 115/3-7 new)
    Sec. 3-7.  Aggregate manufacturing exemption.   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.

    Section 20.  The Retailers' Occupation Tax is amended  by
adding Section 2-7 as follows:

    (35 ILCS 120/2-7 new)
    Sec.   2-7.  Aggregate  manufacturing  exemption.   Gross
receipts  from  proceeds   from   the   sale   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,  are exempt from the tax
imposed by this Act.

    Section 99.  Effective date.  This Act takes effect  upon
becoming law.
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