Section 580.160  Eligibility

A taxpayer with a REV Illinois credit for a project that meets the qualifications under Section paragraphs (1), (2), and (4) of subsection (c) of Section 20 of the Act, may receive an exemption from any State or local use tax or retailers' occupation tax on building materials for the construction of its project facilities and incorporated into the real estate in the approved REV Illinois project site. [20 ILCS 686/110]