Section 520.1500  General

The Telecommunications Excise Tax Exemption on Originating Calls found in the Telecommunications Excise Tax Act [35 ILCS 630/2(a)(5)] allows a business enterprise a State tax exemption on the Illinois Commerce Commission's 0.1% administrative charge and excise taxes on the act or privilege of originating or receiving telecommunications as long as the business is located in an Enterprise Zone or is a High Impact Business located in a federally designated Foreign Trade Zone or Sub-Zone.  The Machinery and Equipment/Pollution Control Facilities Sales Tax Exemption found in the Retailers' Occupation Tax Act [35 ILCS 120/1d-1f] allows a business enterprise that is certified by the Department a State sales tax exemption on all tangible personal property which is used or consumed within an Enterprise Zone in the process of manufacturing or assembly of tangible personal property for wholesale or retail sale or lease.  This exemption includes repair and replacement parts for machinery and equipment used primarily in the wholesale or retail sale or lease, and equipment, manufacturing fuels, material and supplies for the maintenance, repair or operation of manufacturing or assembling machinery or equipment.  The specific terms and conditions governing this tax deduction are found in the Illinois Department of Revenue's regulations (86 Ill. Adm. Code 510.131 and 86 Ill. Adm. Code 130.1951).

(Source:  Added at 27 Ill. Reg. 3282, effective February 14, 2003)