Full Text of SB1399 96th General Assembly
SB1399 96TH GENERAL ASSEMBLY
|
|
|
96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010 SB1399
Introduced 2/11/2009, by Sen. Susan Garrett SYNOPSIS AS INTRODUCED: |
|
35 ILCS 105/3-5 |
from Ch. 120, par. 439.3-5 |
|
Amends the Use Tax Act. Makes a technical change in a Section concerning exemptions.
|
| |
|
|
A BILL FOR
|
|
|
|
|
SB1399 |
|
LRB096 09374 RCE 19531 b |
|
| 1 |
| AN ACT concerning revenue.
| 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 Section | 5 |
| 3-5 as follows:
| 6 |
| (35 ILCS 105/3-5) (from Ch. 120, par. 439.3-5)
| 7 |
| Sec. 3-5. Exemptions. Use of the following tangible | 8 |
| personal property
is exempt from the the tax imposed by this | 9 |
| Act:
| 10 |
| (1) Personal property purchased from a corporation, | 11 |
| society, association,
foundation, institution, or | 12 |
| organization, other than a limited liability
company, that is | 13 |
| organized and operated as a not-for-profit service enterprise
| 14 |
| for the benefit of persons 65 years of age or older if the | 15 |
| personal property
was not purchased by the enterprise for the | 16 |
| purpose of resale by the
enterprise.
| 17 |
| (2) Personal property purchased by a not-for-profit | 18 |
| Illinois county
fair association for use in conducting, | 19 |
| operating, or promoting the
county fair.
| 20 |
| (3) Personal property purchased by a not-for-profit
arts or | 21 |
| cultural organization that establishes, by proof required by | 22 |
| the
Department by
rule, that it has received an exemption under | 23 |
| Section 501(c)(3) of the Internal
Revenue Code and that is |
|
|
|
SB1399 |
- 2 - |
LRB096 09374 RCE 19531 b |
|
| 1 |
| organized and operated primarily for the
presentation
or | 2 |
| support of arts or cultural programming, activities, or | 3 |
| services. These
organizations include, but are not limited to, | 4 |
| music and dramatic arts
organizations such as symphony | 5 |
| orchestras and theatrical groups, arts and
cultural service | 6 |
| organizations, local arts councils, visual arts organizations,
| 7 |
| and media arts organizations.
On and after the effective date | 8 |
| of this amendatory Act of the 92nd General
Assembly, however, | 9 |
| an entity otherwise eligible for this exemption shall not
make | 10 |
| tax-free purchases unless it has an active identification | 11 |
| number issued by
the Department.
| 12 |
| (4) Personal property purchased by a governmental body, by | 13 |
| a
corporation, society, association, foundation, or | 14 |
| institution organized and
operated exclusively for charitable, | 15 |
| religious, or educational purposes, or
by a not-for-profit | 16 |
| corporation, society, association, foundation,
institution, or | 17 |
| organization that has no compensated officers or employees
and | 18 |
| that is organized and operated primarily for the recreation of | 19 |
| persons
55 years of age or older. A limited liability company | 20 |
| may qualify for the
exemption under this paragraph only if the | 21 |
| limited liability company is
organized and operated | 22 |
| exclusively for educational purposes. On and after July
1, | 23 |
| 1987, however, no entity otherwise eligible for this exemption | 24 |
| shall make
tax-free purchases unless it has an active exemption | 25 |
| identification number
issued by the Department.
| 26 |
| (5) Until July 1, 2003, a passenger car that is a |
|
|
|
SB1399 |
- 3 - |
LRB096 09374 RCE 19531 b |
|
| 1 |
| replacement vehicle to
the extent that the
purchase price of | 2 |
| the car is subject to the Replacement Vehicle Tax.
| 3 |
| (6) Until July 1, 2003 and beginning again on September 1, | 4 |
| 2004, graphic arts machinery and equipment, including
repair | 5 |
| and replacement
parts, both new and used, and including that | 6 |
| manufactured on special order,
certified by the purchaser to be | 7 |
| used primarily for graphic arts production,
and including | 8 |
| machinery and equipment purchased for lease.
Equipment | 9 |
| includes chemicals or chemicals acting as catalysts but only if
| 10 |
| the
chemicals or chemicals acting as catalysts effect a direct | 11 |
| and immediate change
upon a graphic arts product.
| 12 |
| (7) Farm chemicals.
| 13 |
| (8) Legal tender, currency, medallions, or gold or silver | 14 |
| coinage issued by
the State of Illinois, the government of the | 15 |
| United States of America, or the
government of any foreign | 16 |
| country, and bullion.
| 17 |
| (9) Personal property purchased from a teacher-sponsored | 18 |
| student
organization affiliated with an elementary or | 19 |
| secondary school located in
Illinois.
| 20 |
| (10) A motor vehicle of the first division, a motor vehicle | 21 |
| of the
second division that is a self-contained motor vehicle | 22 |
| designed or
permanently converted to provide living quarters | 23 |
| for recreational, camping,
or travel use, with direct walk | 24 |
| through to the living quarters from the
driver's seat, or a | 25 |
| motor vehicle of the second division that is of the
van | 26 |
| configuration designed for the transportation of not less than |
|
|
|
SB1399 |
- 4 - |
LRB096 09374 RCE 19531 b |
|
| 1 |
| 7 nor
more than 16 passengers, as defined in Section 1-146 of | 2 |
| the Illinois
Vehicle Code, that is used for automobile renting, | 3 |
| as defined in the
Automobile Renting Occupation and Use Tax | 4 |
| Act.
| 5 |
| (11) Farm machinery and equipment, both new and used,
| 6 |
| including that manufactured on special order, certified by the | 7 |
| purchaser
to be used primarily for production agriculture or | 8 |
| State or federal
agricultural programs, including individual | 9 |
| replacement parts for
the machinery and equipment, including | 10 |
| machinery and equipment
purchased
for lease,
and including | 11 |
| implements of husbandry defined in Section 1-130 of
the | 12 |
| Illinois Vehicle Code, farm machinery and agricultural | 13 |
| chemical and
fertilizer spreaders, and nurse wagons required to | 14 |
| be registered
under Section 3-809 of the Illinois Vehicle Code,
| 15 |
| but excluding other motor
vehicles required to be
registered | 16 |
| under the Illinois Vehicle Code.
Horticultural polyhouses or | 17 |
| hoop houses used for propagating, growing, or
overwintering | 18 |
| plants shall be considered farm machinery and equipment under
| 19 |
| this item (11).
Agricultural chemical tender tanks and dry | 20 |
| boxes shall include units sold
separately from a motor vehicle | 21 |
| required to be licensed and units sold mounted
on a motor | 22 |
| vehicle required to be licensed if the selling price of the | 23 |
| tender
is separately stated.
| 24 |
| Farm machinery and equipment shall include precision | 25 |
| farming equipment
that is
installed or purchased to be | 26 |
| installed on farm machinery and equipment
including, but not |
|
|
|
SB1399 |
- 5 - |
LRB096 09374 RCE 19531 b |
|
| 1 |
| limited to, tractors, harvesters, sprayers, planters,
seeders, | 2 |
| or spreaders.
Precision farming equipment includes, but is not | 3 |
| limited to, soil testing
sensors, computers, monitors, | 4 |
| software, global positioning
and mapping systems, and other | 5 |
| such equipment.
| 6 |
| Farm machinery and equipment also includes computers, | 7 |
| sensors, software, and
related equipment used primarily in the
| 8 |
| computer-assisted operation of production agriculture | 9 |
| facilities, equipment,
and
activities such as, but not limited | 10 |
| to,
the collection, monitoring, and correlation of
animal and | 11 |
| crop data for the purpose of
formulating animal diets and | 12 |
| agricultural chemicals. This item (11) is exempt
from the | 13 |
| provisions of
Section 3-90.
| 14 |
| (12) Fuel and petroleum products sold to or used by an air | 15 |
| common
carrier, certified by the carrier to be used for | 16 |
| consumption, shipment, or
storage in the conduct of its | 17 |
| business as an air common carrier, for a
flight destined for or | 18 |
| returning from a location or locations
outside the United | 19 |
| States without regard to previous or subsequent domestic
| 20 |
| stopovers.
| 21 |
| (13) Proceeds of mandatory service charges separately
| 22 |
| stated on customers' bills for the purchase and consumption of | 23 |
| food and
beverages purchased at retail from a retailer, to the | 24 |
| extent that the proceeds
of the service charge are in fact | 25 |
| turned over as tips or as a substitute
for tips to the | 26 |
| employees who participate directly in preparing, serving,
|
|
|
|
SB1399 |
- 6 - |
LRB096 09374 RCE 19531 b |
|
| 1 |
| hosting or cleaning up the food or beverage function with | 2 |
| respect to which
the service charge is imposed.
| 3 |
| (14) Until July 1, 2003, oil field exploration, drilling, | 4 |
| and production
equipment,
including (i) rigs and parts of rigs, | 5 |
| rotary
rigs, cable tool rigs, and workover rigs, (ii) pipe and | 6 |
| tubular goods,
including casing and drill strings, (iii) pumps | 7 |
| and pump-jack units, (iv)
storage tanks and flow lines, (v) any | 8 |
| individual replacement part for oil
field exploration, | 9 |
| drilling, and production equipment, and (vi) machinery and
| 10 |
| equipment purchased
for lease; but excluding motor vehicles | 11 |
| required to be registered under the
Illinois Vehicle Code.
| 12 |
| (15) Photoprocessing machinery and equipment, including | 13 |
| repair and
replacement parts, both new and used, including that
| 14 |
| manufactured on special order, certified by the purchaser to be | 15 |
| used
primarily for photoprocessing, and including
| 16 |
| photoprocessing machinery and equipment purchased for lease.
| 17 |
| (16) Until July 1, 2003, coal exploration, mining, | 18 |
| offhighway hauling,
processing, maintenance, and reclamation | 19 |
| equipment,
including replacement parts and equipment, and
| 20 |
| including equipment purchased for lease, but excluding motor
| 21 |
| vehicles required to be registered under the Illinois Vehicle | 22 |
| Code.
| 23 |
| (17) Until July 1, 2003, distillation machinery and | 24 |
| equipment, sold as a
unit or kit,
assembled or installed by the | 25 |
| retailer, certified by the user to be used
only for the | 26 |
| production of ethyl alcohol that will be used for consumption
|
|
|
|
SB1399 |
- 7 - |
LRB096 09374 RCE 19531 b |
|
| 1 |
| as motor fuel or as a component of motor fuel for the personal | 2 |
| use of the
user, and not subject to sale or resale.
| 3 |
| (18) Manufacturing and assembling machinery and equipment | 4 |
| used
primarily in the process of manufacturing or assembling | 5 |
| tangible
personal property for wholesale or retail sale or | 6 |
| lease, whether that sale
or lease is made directly by the | 7 |
| manufacturer or by some other person,
whether the materials | 8 |
| used in the process are
owned by the manufacturer or some other | 9 |
| person, or whether that sale or
lease is made apart from or as | 10 |
| an incident to the seller's engaging in
the service occupation | 11 |
| of producing machines, tools, dies, jigs,
patterns, gauges, or | 12 |
| other similar items of no commercial value on
special order for | 13 |
| a particular purchaser.
| 14 |
| (19) Personal property delivered to a purchaser or | 15 |
| purchaser's donee
inside Illinois when the purchase order for | 16 |
| that personal property was
received by a florist located | 17 |
| outside Illinois who has a florist located
inside Illinois | 18 |
| deliver the personal property.
| 19 |
| (20) Semen used for artificial insemination of livestock | 20 |
| for direct
agricultural production.
| 21 |
| (21) Horses, or interests in horses, registered with and | 22 |
| meeting the
requirements of any of the
Arabian Horse Club | 23 |
| Registry of America, Appaloosa Horse Club, American Quarter
| 24 |
| Horse Association, United States
Trotting Association, or | 25 |
| Jockey Club, as appropriate, used for
purposes of breeding or | 26 |
| racing for prizes. This item (21) is exempt from the provisions |
|
|
|
SB1399 |
- 8 - |
LRB096 09374 RCE 19531 b |
|
| 1 |
| of Section 3-90, and the exemption provided for under this item | 2 |
| (21) applies for all periods beginning May 30, 1995, but no | 3 |
| claim for credit or refund is allowed on or after January 1, | 4 |
| 2008
for such taxes paid during the period beginning May 30, | 5 |
| 2000 and ending on January 1, 2008.
| 6 |
| (22) Computers and communications equipment utilized for | 7 |
| any
hospital
purpose
and equipment used in the diagnosis,
| 8 |
| analysis, or treatment of hospital patients purchased by a | 9 |
| lessor who leases
the
equipment, under a lease of one year or | 10 |
| longer executed or in effect at the
time the lessor would | 11 |
| otherwise be subject to the tax imposed by this Act, to a
| 12 |
| hospital
that has been issued an active tax exemption | 13 |
| identification number by
the
Department under Section 1g of the | 14 |
| Retailers' Occupation Tax Act. If the
equipment is leased in a | 15 |
| manner that does not qualify for
this exemption or is used in | 16 |
| any other non-exempt manner, the lessor
shall be liable for the
| 17 |
| tax imposed under this Act or the Service Use Tax Act, as the | 18 |
| case may
be, based on the fair market value of the property at | 19 |
| the time the
non-qualifying use occurs. No lessor shall collect | 20 |
| or attempt to collect an
amount (however
designated) that | 21 |
| purports to reimburse that lessor for the tax imposed by this
| 22 |
| Act or the Service Use Tax Act, as the case may be, if the tax | 23 |
| has not been
paid by the lessor. If a lessor improperly | 24 |
| collects any such amount from the
lessee, the lessee shall have | 25 |
| a legal right to claim a refund of that amount
from the lessor. | 26 |
| If, however, that amount is not refunded to the lessee for
any |
|
|
|
SB1399 |
- 9 - |
LRB096 09374 RCE 19531 b |
|
| 1 |
| reason, the lessor is liable to pay that amount to the | 2 |
| Department.
| 3 |
| (23) Personal property purchased by a lessor who leases the
| 4 |
| property, under
a
lease of
one year or longer executed or in | 5 |
| effect at the time
the lessor would otherwise be subject to the | 6 |
| tax imposed by this Act,
to a governmental body
that has been | 7 |
| issued an active sales tax exemption identification number by | 8 |
| the
Department under Section 1g of the Retailers' Occupation | 9 |
| Tax Act.
If the
property is leased in a manner that does not | 10 |
| qualify for
this exemption
or used in any other non-exempt | 11 |
| manner, the lessor shall be liable for the
tax imposed under | 12 |
| this Act or the Service Use Tax Act, as the case may
be, based | 13 |
| on the fair market value of the property at the time the
| 14 |
| non-qualifying use occurs. No lessor shall collect or attempt | 15 |
| to collect an
amount (however
designated) that purports to | 16 |
| reimburse that lessor for the tax imposed by this
Act or the | 17 |
| Service Use Tax Act, as the case may be, if the tax has not been
| 18 |
| paid by the lessor. If a lessor improperly collects any such | 19 |
| amount from the
lessee, the lessee shall have a legal right to | 20 |
| claim a refund of that amount
from the lessor. If, however, | 21 |
| that amount is not refunded to the lessee for
any reason, the | 22 |
| lessor is liable to pay that amount to the Department.
| 23 |
| (24) Beginning with taxable years ending on or after | 24 |
| December
31, 1995
and
ending with taxable years ending on or | 25 |
| before December 31, 2004,
personal property that is
donated for | 26 |
| disaster relief to be used in a State or federally declared
|
|
|
|
SB1399 |
- 10 - |
LRB096 09374 RCE 19531 b |
|
| 1 |
| disaster area in Illinois or bordering Illinois by a | 2 |
| manufacturer or retailer
that is registered in this State to a | 3 |
| corporation, society, association,
foundation, or institution | 4 |
| that has been issued a sales tax exemption
identification | 5 |
| number by the Department that assists victims of the disaster
| 6 |
| who reside within the declared disaster area.
| 7 |
| (25) Beginning with taxable years ending on or after | 8 |
| December
31, 1995 and
ending with taxable years ending on or | 9 |
| before December 31, 2004, personal
property that is used in the | 10 |
| performance of infrastructure repairs in this
State, including | 11 |
| but not limited to municipal roads and streets, access roads,
| 12 |
| bridges, sidewalks, waste disposal systems, water and sewer | 13 |
| line extensions,
water distribution and purification | 14 |
| facilities, storm water drainage and
retention facilities, and | 15 |
| sewage treatment facilities, resulting from a State
or | 16 |
| federally declared disaster in Illinois or bordering Illinois | 17 |
| when such
repairs are initiated on facilities located in the | 18 |
| declared disaster area
within 6 months after the disaster.
| 19 |
| (26) Beginning July 1, 1999, game or game birds purchased | 20 |
| at a "game
breeding
and hunting preserve area" or an "exotic | 21 |
| game hunting area" as those terms are
used in
the Wildlife Code | 22 |
| or at a hunting enclosure approved through rules adopted by
the
| 23 |
| Department of Natural Resources. This paragraph is exempt from | 24 |
| the provisions
of
Section 3-90.
| 25 |
| (27) A motor vehicle, as that term is defined in Section | 26 |
| 1-146
of the
Illinois
Vehicle Code, that is donated to a |
|
|
|
SB1399 |
- 11 - |
LRB096 09374 RCE 19531 b |
|
| 1 |
| corporation, limited liability company,
society, association, | 2 |
| foundation, or institution that is determined by the
Department | 3 |
| to be organized and operated exclusively for educational | 4 |
| purposes.
For purposes of this exemption, "a corporation, | 5 |
| limited liability company,
society, association, foundation, | 6 |
| or institution organized and operated
exclusively for | 7 |
| educational purposes" means all tax-supported public schools,
| 8 |
| private schools that offer systematic instruction in useful | 9 |
| branches of
learning by methods common to public schools and | 10 |
| that compare favorably in
their scope and intensity with the | 11 |
| course of study presented in tax-supported
schools, and | 12 |
| vocational or technical schools or institutes organized and
| 13 |
| operated exclusively to provide a course of study of not less | 14 |
| than 6 weeks
duration and designed to prepare individuals to | 15 |
| follow a trade or to pursue a
manual, technical, mechanical, | 16 |
| industrial, business, or commercial
occupation.
| 17 |
| (28) Beginning January 1, 2000, personal property, | 18 |
| including
food,
purchased through fundraising
events for the | 19 |
| benefit of
a public or private elementary or
secondary school, | 20 |
| a group of those schools, or one or more school
districts if | 21 |
| the events are
sponsored by an entity recognized by the school | 22 |
| district that consists
primarily of volunteers and includes
| 23 |
| parents and teachers of the school children. This paragraph | 24 |
| does not apply
to fundraising
events (i) for the benefit of | 25 |
| private home instruction or (ii)
for which the fundraising | 26 |
| entity purchases the personal property sold at
the events from |
|
|
|
SB1399 |
- 12 - |
LRB096 09374 RCE 19531 b |
|
| 1 |
| another individual or entity that sold the property for the
| 2 |
| purpose of resale by the fundraising entity and that
profits | 3 |
| from the sale to the
fundraising entity. This paragraph is | 4 |
| exempt
from the provisions
of Section 3-90.
| 5 |
| (29) Beginning January 1, 2000 and through December 31, | 6 |
| 2001, new or
used automatic vending
machines that prepare and | 7 |
| serve hot food and beverages, including coffee, soup,
and
other | 8 |
| items, and replacement parts for these machines.
Beginning | 9 |
| January 1,
2002 and through June 30, 2003, machines and parts | 10 |
| for machines used in
commercial, coin-operated amusement and | 11 |
| vending business if a use or occupation
tax is paid on the | 12 |
| gross receipts derived from the use of the commercial,
| 13 |
| coin-operated amusement and vending machines.
This
paragraph
| 14 |
| is exempt from the provisions of Section 3-90.
| 15 |
| (30) Beginning January 1, 2001 and through June 30, 2011, | 16 |
| food for human consumption that is to be consumed off the | 17 |
| premises
where it is sold (other than alcoholic beverages, soft | 18 |
| drinks, and food that
has been prepared for immediate | 19 |
| consumption) and prescription and
nonprescription medicines, | 20 |
| drugs, medical appliances, and insulin, urine
testing | 21 |
| materials, syringes, and needles used by diabetics, for human | 22 |
| use, when
purchased for use by a person receiving medical | 23 |
| assistance under Article 5 of
the Illinois Public Aid Code who | 24 |
| resides in a licensed long-term care facility,
as defined in | 25 |
| the Nursing Home Care Act.
| 26 |
| (31) Beginning on
the effective date of this amendatory Act |
|
|
|
SB1399 |
- 13 - |
LRB096 09374 RCE 19531 b |
|
| 1 |
| of the 92nd General Assembly,
computers and communications | 2 |
| equipment
utilized for any hospital purpose and equipment used | 3 |
| in the diagnosis,
analysis, or treatment of hospital patients | 4 |
| purchased by a lessor who leases
the equipment, under a lease | 5 |
| of one year or longer executed or in effect at the
time the | 6 |
| lessor would otherwise be subject to the tax imposed by this | 7 |
| Act, to a
hospital that has been issued an active tax exemption | 8 |
| identification number by
the Department under Section 1g of the | 9 |
| Retailers' Occupation Tax Act. If the
equipment is leased in a | 10 |
| manner that does not qualify for this exemption or is
used in | 11 |
| any other nonexempt manner, the lessor shall be liable for the | 12 |
| tax
imposed under this Act or the Service Use Tax Act, as the | 13 |
| case may be, based on
the fair market value of the property at | 14 |
| the time the nonqualifying use
occurs. No lessor shall collect | 15 |
| or attempt to collect an amount (however
designated) that | 16 |
| purports to reimburse that lessor for the tax imposed by this
| 17 |
| Act or the Service Use Tax Act, as the case may be, if the tax | 18 |
| has not been
paid by the lessor. If a lessor improperly | 19 |
| collects any such amount from the
lessee, the lessee shall have | 20 |
| a legal right to claim a refund of that amount
from the lessor. | 21 |
| If, however, that amount is not refunded to the lessee for
any | 22 |
| reason, the lessor is liable to pay that amount to the | 23 |
| Department.
This paragraph is exempt from the provisions of | 24 |
| Section 3-90.
| 25 |
| (32) Beginning on
the effective date of this amendatory Act | 26 |
| of the 92nd General Assembly,
personal property purchased by a |
|
|
|
SB1399 |
- 14 - |
LRB096 09374 RCE 19531 b |
|
| 1 |
| lessor who leases the property,
under a lease of one year or | 2 |
| longer executed or in effect at the time the
lessor would | 3 |
| otherwise be subject to the tax imposed by this Act, to a
| 4 |
| governmental body that has been issued an active sales tax | 5 |
| exemption
identification number by the Department under | 6 |
| Section 1g of the Retailers'
Occupation Tax Act. If the | 7 |
| property is leased in a manner that does not
qualify for this | 8 |
| exemption or used in any other nonexempt manner, the lessor
| 9 |
| shall be liable for the tax imposed under this Act or the | 10 |
| Service Use Tax Act,
as the case may be, based on the fair | 11 |
| market value of the property at the time
the nonqualifying use | 12 |
| occurs. No lessor shall collect or attempt to collect
an amount | 13 |
| (however designated) that purports to reimburse that lessor for | 14 |
| the
tax imposed by this Act or the Service Use Tax Act, as the | 15 |
| case may be, if the
tax has not been paid by the lessor. If a | 16 |
| lessor improperly collects any such
amount from the lessee, the | 17 |
| lessee shall have a legal right to claim a refund
of that | 18 |
| amount from the lessor. If, however, that amount is not | 19 |
| refunded to
the lessee for any reason, the lessor is liable to | 20 |
| pay that amount to the
Department. This paragraph is exempt | 21 |
| from the provisions of Section 3-90.
| 22 |
| (33) On and after July 1, 2003 and through June 30, 2004, | 23 |
| the use in this State of motor vehicles of
the second division | 24 |
| with a gross vehicle weight in excess of 8,000 pounds and
that | 25 |
| are subject to the commercial distribution fee imposed under | 26 |
| Section
3-815.1 of the Illinois Vehicle Code. Beginning on July |
|
|
|
SB1399 |
- 15 - |
LRB096 09374 RCE 19531 b |
|
| 1 |
| 1, 2004 and through June 30, 2005, the use in this State of | 2 |
| motor vehicles of the second division: (i) with a gross vehicle | 3 |
| weight rating in excess of 8,000 pounds; (ii) that are subject | 4 |
| to the commercial distribution fee imposed under Section | 5 |
| 3-815.1 of the Illinois Vehicle Code; and (iii) that are | 6 |
| primarily used for commercial purposes. Through June 30, 2005, | 7 |
| this exemption applies to repair and
replacement parts added | 8 |
| after the initial purchase of such a motor vehicle if
that | 9 |
| motor
vehicle is used in a manner that would qualify for the | 10 |
| rolling stock exemption
otherwise provided for in this Act. For | 11 |
| purposes of this paragraph, the term "used for commercial | 12 |
| purposes" means the transportation of persons or property in | 13 |
| furtherance of any commercial or industrial enterprise, | 14 |
| whether for-hire or not.
| 15 |
| (34) Beginning January 1, 2008, tangible personal property | 16 |
| used in the construction or maintenance of a community water | 17 |
| supply, as defined under Section 3.145 of the Environmental | 18 |
| Protection Act, that is operated by a not-for-profit | 19 |
| corporation that holds a valid water supply permit issued under | 20 |
| Title IV of the Environmental Protection Act. This paragraph is | 21 |
| exempt from the provisions of Section 3-90. | 22 |
| (Source: P.A. 94-1002, eff. 7-3-06; 95-88, eff. 1-1-08; 95-538, | 23 |
| eff. 1-1-08; 95-876, eff. 8-21-08.)
|
|