(35 ILCS 115/2b)
(from Ch. 120, par. 439.102b)
"Low sulfur dioxide emission coal fueled devices" means any
device sold or used or intended for the purpose of burning, combusting or
converting locally available coal in a manner which eliminates or significantly
reduces the need for additional sulfur dioxide abatement that would otherwise
be required under State or federal air emission standards. Such device
includes all machinery, equipment, structures and all related apparatus of
a coal gasification facility, including coal feeding equipment, designed to
convert locally available coal into a low sulfur gaseous fuel and to manage
all waste and byproduct streams.
The purchase, employment and transfer of such tangible personal property
as low sulfur dioxide emission coal fueled devices is not a purchase, use
or sale of tangible personal property.
This amendatory Act of 1981 is not intended to nor does it make any change
in the meaning of any provision in this Section but is intended to remove
possible ambiguities, thereby confirming the existing meaning of this Section
in effect prior to the effective date of this amendatory Act of 1981.
(Source: P.A. 87-435.)