State of Illinois
90th General Assembly
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90_HB0027enr

      35 ILCS 105/3-7 new
      35 ILCS 110/3-7 new
      35 ILCS 115/3-7 new
      35 ILCS 120/2-7 new
          Amends the Use Tax Act, the  Service  Use  Tax  Act,  the
      Service Occupation Tax Act, and the Retailers' Occupation Tax
      Act.    Exempts  aggregate  exploration,  mining,  offhighway
      hauling, processing, maintenance, and reclamation  equipment,
      including  replacement  parts  and  equipment,  and including
      equipment purchased for lease, but excluding  motor  vehicles
      required  to  be  registered  under the Illinois Vehicle Code
      from  the  taxes  imposed  under  these  Acts.      Effective
      immediately.
                                                     LRB9000015KRpk
HB0027 Enrolled                                LRB9000015KRpk
 1        AN ACT concerning taxes, amending named Acts.
 2        Be  it  enacted  by  the People of the State of Illinois,
 3    represented in the General Assembly:
 4        Section 5.  The Use Tax Act is amended by adding  Section
 5    3-7 as follows:
 6        (35 ILCS 105/3-7 new)
 7        Sec. 3-7.  Aggregate manufacturing exemption.  The use of
 8    aggregate    exploration,    mining,    offhighway   hauling,
 9    processing, maintenance, and reclamation equipment, including
10    replacement parts  and  equipment,  and  including  equipment
11    purchased for lease, but excluding motor vehicles required to
12    be registered under the Illinois Vehicle Code, is exempt from
13    the tax imposed by this Act.
14        Section 10.  The Service Use Tax Act is amended by adding
15    Section 3-7 as follows:
16        (35 ILCS 110/3-7 new)
17        Sec. 3-7.  Aggregate manufacturing exemption.  The use of
18    aggregate    exploration,    mining,    offhighway   hauling,
19    processing, maintenance, and reclamation equipment, including
20    replacement parts  and  equipment,  and  including  equipment
21    purchased   for  lease, but excluding motor vehicles required
22    to be registered under the Illinois Vehicle Code,  is  exempt
23    from the tax imposed by this Act.
24        Section 15.  The Service Occupation Tax Act is amended by
25    adding Section 3-7 as follows:
26        (35 ILCS 115/3-7 new)
27        Sec.  3-7.  Aggregate manufacturing exemption.  Aggregate
HB0027 Enrolled             -2-                LRB9000015KRpk
 1    exploration,   mining,   offhighway   hauling,    processing,
 2    maintenance, and reclamation equipment, including replacement
 3    parts  and  equipment,  and including equipment purchased for
 4    lease, but excluding motor vehicles required to be registered
 5    under the Illinois Vehicle  Code,  is  exempt  from  the  tax
 6    imposed by this Act.
 7        Section  20.  The Retailers' Occupation Tax is amended by
 8    adding Section 2-7 as follows:
 9        (35 ILCS 120/2-7 new)
10        Sec.  2-7.  Aggregate  manufacturing  exemption.    Gross
11    receipts   from   proceeds   from   the   sale  of  aggregate
12    exploration,   mining,   offhighway   hauling,    processing,
13    maintenance, and reclamation equipment, including replacement
14    parts  and  equipment,  and including equipment purchased for
15    lease, but excluding motor vehicles required to be registered
16    under the Illinois Vehicle Code,  are  exempt  from  the  tax
17    imposed by this Act.
18        Section  99.  Effective date.  This Act takes effect upon
19    becoming law.

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