Through June 30, 2003, 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.
35 ILCS 115/3-7
Aggregate manufacturing exemption
Known as the Service Occupation Tax Act
The act spans §§ 35-115-1 to 35-115-9 (42 sections).
P.A. 92-603, eff. 6-28-02; 93-24, eff. 6-20-03.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.