35 ILCS 120/2-7

(35 ILCS 120/2-7)

Sec. 2-7. Aggregate manufacturing exemption. Through June 30, 2003, gross receipts from proceeds from the sale of 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, are exempt from the tax imposed by this Act.

(Source: P.A. 92-603, eff. 6-28-02; 93-24, eff. 6-20-03.)