Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 110/2a

(35 ILCS 110/2a) (from Ch. 120, par. 439.32a)

Sec. 2a.

"Pollution control facilities" means any system, method,
construction, device or appliance appurtenant thereto used in this State
acquired as an incident to the purchase of a service from a serviceman for
the primary purpose of eliminating, preventing, or reducing air and water
pollution as the term "air pollution" or "water pollution" is defined in
the "Environmental Protection Act", enacted by the 76th General Assembly,
or for the primary purpose of treating, pretreating, modifying or disposing
of any potential solid, liquid or gaseous pollutant which if released
without such treatment, pretreatment, modification or disposal might be
harmful, detrimental or offensive to human, plant or animal life, or to
property.

Until July 1, 2003, the purchase, employment or transfer of such tangible
personal property
as pollution control facilities is not a purchase, use or sale of service
or of tangible personal property within the meaning of this Act.

(Source: P.A. 93-24, eff. 6-20-03.)