(35 ILCS 120/2-7)
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.)