{"data":{"id":"us-il/35-ilcs-120-2-7","jurisdiction":"us-il","citation":"35 ILCS 120/2-7","heading":"Aggregate manufacturing exemption.","body":"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.","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":"c4457dfd5ce7337b3ca0af2a794d0a1c9a69483a7fd1e19af333ce4e913af7a8","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-120-2-6","next":"us-il/35-ilcs-120-2-8"},"notice":"GroundRules: Original legal text. Not legal advice."}