(35 ILCS 120/1j) (from Ch. 120, par. 440j)
Sec. 1j.
Exemption - Machinery or Equipment used in the operation of
high impact service facilities. Subject to the provisions of Section 1i of
this Act, machinery or equipment used in the operation of a high impact
service facility, as defined in Section 1i of this Act, located within an
enterprise zone established pursuant to the Illinois Enterprise Zone Act
shall be exempt from the tax imposed by this Act. Machinery and equipment,
new and replacement, shall include, but not be limited to: (i) motor
driven heavy equipment not considered rolling stock which is used for the
purpose of transporting parcels, machinery, or equipment, or
trailers used for the shipment of parcels, and equipment used to maintain
and provide in-house services, within the confines of the
facility, and (ii) automated machinery and equipment used for the
purposes of transporting parcels within the facility, along with all
components, parts, pieces, and computer software or hardware contained in
the electronic control systems related thereto.
The Department of Revenue shall promulgate such rules and regulations as
necessary to further define machinery and equipment eligible for exemption
in a high impact service facility.
(Source: P.A. 85-1409.)
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