Illinois General Assembly - Bill Status for HB0601

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning July 1, 2005, tangible personal property that is certified by the Pollution Control Board as a "pollution control facility" is exempt from the tax imposed by the Acts if the property is used as part of a livestock management facility or a livestock waste handling facility (i) that has been approved by the Department of Agriculture under the provisions of the Livestock Management Facilities Act and (ii) that is located within an agricultural area established by a county under the Agricultural Areas Conservation and Protection Act. Sets forth certification requirements. In the Retailers' Occupation Tax Act, provides that, beginning July 1, 2005, each retailer who makes a qualified sale of building materials to be incorporated into real estate as part of a livestock management facility, livestock pasture operation, or livestock waste handling facility located in an agricultural area established by a county under the Agricultural Areas Conservation and Protection Act by new construction, may deduct receipts from the sales when calculating the tax imposed by the Act. Provides that the exemptions under the Acts are exempt from the sunset provisions of the Acts. Amends the Livestock Management Facilities Act. Provides that livestock management facilities and livestock waste handling facilities serving less than 50 animal units or serving 150 or less animal units, meeting certain separation distance requirements, and located wholly within certain agricultural areas are exempt from the requirements to register, file a construction plan, and receive approval before commencement of construction. Requires owners and operators of livestock waste handling facilities to send a notice of intent to construct to owners of property within the setback distances. Subjects owners and operators who fail to file construction plans with the Illinois Department of Agriculture to an administrative hearing and a civil penalty. Provides that livestock management facilities and livestock waste handling facilities located in certain agricultural areas are exempt from certain construction standards. Allows livestock waste handling facilities with a design capacity of 300 or less animal units to demonstrate that a reduced storage volume is feasible due to the availability of certain land application areas. Provides that an owner or operator who commences operation prior to receiving written approval from the Department is subject to an administrative hearing and a civil penalty. Exempts from setback requirements livestock management facilities and livestock waste handling facilities serving 50 to 150 animal units in certain agricultural areas and with certain separation distances. Requires the Livestock Management Facilities Advisory Committee to meet as needed as determined by the Chair to accomplish its duties. Adds an immediate effective date.

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