(35 ILCS 115/3-7)
Sec. 3-7.
Aggregate manufacturing exemption.
Through June 30, 2003,
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, is exempt from the tax imposed by this Act.
(Source: P.A. 92-603, eff. 6-28-02; 93-24, eff. 6-20-03.)
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