Illinois Administrative Code
Title 86 - REVENUE
Part 130 - RETAILERS' OCCUPATION TAX
Subpart C - CERTAIN STATUTORY EXEMPTIONS
- Section 130.305 - Farm Machinery and Equipment
- Section 130.310 - Food, Soft Drinks and Candy
- Section 130.311 - Drugs, Medicines, Medical Appliances, and Grooming and Hygiene Products
- Section 130.315 - Fuel Sold for Use in Vessels on Rivers Bordering Illinois
- Section 130.320 - Gasohol, Majority Blended Ethanol, Biodiesel Blends, and 100% Biodiesel
- Section 130.321 - Fuel Used by Air Common Carriers in Flights Engaged in Foreign Trade or Engaged in Trade Between the United States and any of its Possessions
- Section 130.325 - Graphic Arts Machinery and Equipment Exemption
- Section 130.330 - Manufacturing Machinery and Equipment
- Section 130.331 - Manufacturer's Purchase Credit
- Section 130.332 - Automatic Vending Machines
- Section 130.333 - Sustainable Aviation Fuel Purchase Credit
- Section 130.335 - Pollution Control Facilities and Low Sulfur Dioxide Emission Coal-Fueled Devices
- Section 130.340 - Rolling Stock
- Section 130.341 - Commercial Distribution Fee Sales Tax Exemption
- Section 130.345 - Oil Field Exploration, Drilling and Production Equipment
- Section 130.350 - Coal Exploration, Mining, Off Highway Hauling, Processing, Maintenance and Reclamation Equipment
- Section 130.351 - Aggregate Exploration, Mining, Off Highway Hauling, Processing, Maintenance and Reclamation Equipment
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