Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 120/1a

(35 ILCS 120/1a) (from Ch. 120, par. 440a)

Sec. 1a.

"Pollution control facilities" means any system, method,
construction, device or appliance appurtenant thereto sold or used or
intended 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 and transfer of such
tangible personal property
as pollution control facilities is not a purchase, use or sale of tangible
personal property.

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