Section 520.1640  Use Tax Exemption

Pursuant to Section 12 of the Use Tax Act [35 ILCS 105/12], each facility certified under this Subpart P is also eligible for the use tax exemption described in the Use Tax Act.

a)         Certificate for purchase of machinery and equipment.  The certificate of eligibility for the exemption of a High Impact Service Facility under Section 1j of the Retailers' Occupation Tax Act (ROTA) [35 ILCS 120/1j] shall be presented to its supplier when making the initial purchase of machinery and equipment to be used in operation of the High Impact Service Facility project.

b)         Certification for purchase of jet fuel and petroleum products.  The certificate of eligibility for the exemption of a High Impact Service Facility under Section 1j of ROTA shall be presented to its supplier when making the initial purchase of jet fuel and petroleum products to be used in the conduct of its business of sorting, handling and redistribution of mail, freight, cargo or other parcels in the operation of a High Impact Service Facility project.

c)         Exceptions.  Pursuant to Section 1j of ROTA, High Impact Service Facilities qualifying under the Retailers' Occupation Tax Act and seeking the exemption under Section 1j shall be ineligible for the exemptions of taxes imposed under Section 9-222.1 of the Public Utilities Act [220 ILCS 5/9-222.1].  High Impact Service Facilities qualifying under the Act and seeking the exemption under Section 9-222.1 of the Public Utilities Act shall be ineligible for the exemptions as described in Section 1j of ROTA.

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