{"data":{"id":"us-il/35-ilcs-120-1j.2","jurisdiction":"us-il","citation":"35 ILCS 120/1j.2","heading":"Exceptions.","body":"High impact service facilities qualifying under this Act and seeking the exemption under 1j.1 shall be ineligible for the exemptions of taxes imposed under Section 9-222.1 of the Public Utilities Act. High impact service facilities qualifying under this Act and seeking the exemption under Section 9-222.1 of the Public Utilities Act shall be ineligible for the exemptions of taxes as described in Section 1j.1.","path":["CHAPTER 35 REVENUE","Retailers' Occupation Tax Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=582\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:20Z","sha256":"716a79b36172d2a7f488e6e242edfdfa28ecf828bcbb11439f61eea1fb4f970d","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-120-1j.1","next":"us-il/35-ilcs-120-1k"},"notice":"GroundRules: Original legal text. Not legal advice."}