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92_SB1543eng SB1543 Engrossed LRB9211240AGgc 1 AN ACT concerning taxes. 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 changing 5 Section 3-7 as follows: 6 (35 ILCS 105/3-7) 7 Sec. 3-7. Aggregate manufacturing exemption. Through 8 December 31, 2007, the use of aggregate exploration, mining, 9 offhighway hauling, processing, maintenance, and reclamation 10 equipment, including replacement parts and equipment, and 11 including equipment purchased for lease, but excluding motor 12 vehicles required to be registered under the Illinois Vehicle 13 Code, is exempt from the tax imposed by this Act. 14 (Source: P.A. 90-529, eff. 11-14-97.) 15 Section 10. The Service Use Tax Act is amended by 16 changing Section 3-7 as follows: 17 (35 ILCS 110/3-7) 18 Sec. 3-7. Aggregate manufacturing exemption. Through 19 December 31, 2007, the use of aggregate exploration, mining, 20 offhighway hauling, processing, maintenance, and reclamation 21 equipment, including replacement parts and equipment, and 22 including equipment purchased for lease, but excluding motor 23 vehicles required to be registered under the Illinois Vehicle 24 Code, is exempt from the tax imposed by this Act. 25 (Source: P.A. 90-529, eff. 11-14-97.) 26 Section 15. The Service Occupation Tax Act is amended by 27 changing Section 3-7 as follows: SB1543 Engrossed -2- LRB9211240AGgc 1 (35 ILCS 115/3-7) 2 Sec. 3-7. Aggregate manufacturing exemption. Through 3 December 31, 2007, aggregate exploration, mining, offhighway 4 hauling, processing, maintenance, and reclamation equipment, 5 including replacement parts and equipment, and including 6 equipment purchased for lease, but excluding motor vehicles 7 required to be registered under the Illinois Vehicle Code, is 8 exempt from the tax imposed by this Act. 9 (Source: P.A. 90-529, eff. 11-14-97.) 10 Section 20. The Retailers' Occupation Tax Act is amended 11 by changing Section 2-7 as follows: 12 (35 ILCS 120/2-7) 13 Sec. 2-7. Aggregate manufacturing exemption. Through 14 December 31, 2007, gross receipts from proceeds from the sale 15 of aggregate exploration, mining, offhighway hauling, 16 processing, maintenance, and reclamation equipment, including 17 replacement parts and equipment, and including equipment 18 purchased for lease, but excluding motor vehicles required to 19 be registered under the Illinois Vehicle Code, are exempt 20 from the tax imposed by this Act. 21 (Source: P.A. 90-529, eff. 11-14-97.) 22 Section 99. Effective date. This Act takes effect upon 23 becoming law.