Illinois Administrative Code › Title 86 - REVENUE › Part 130 - RETAILERS' OCCUPATION TAX › Subpart C - CERTAIN STATUTORY EXEMPTIONS › Section 130.335 - Pollution Control Facilities and Low Sulfur Dioxide Emission Coal-Fueled Devices

Current through Register Vol. 48, No. 28, July 12, 2024
a) Through
				June 30, 2003, notwithstanding the fact that the sales may be at retail, sales
				of pollution control facilities are exempt from the Retailers' Occupation Tax.
				This exemption extends to and includes the purchase of pollution control
				facilities by a contractor who retransfers the facilities to his customer in
				fulfillment of a contract to furnish such pollution control facilities to, and
				to install them for, his customer. The phrase "pollution control facilities"
				means any system, method, construction, device or appliance appurtenant thereto
				sold or used or intended for the primary purpose of eliminating, preventing, or
				reducing air and water pollution as the term "pollution" is defined in the
				Environmental Protection Act [415 ILCS 5 ], or for the primary purpose of
				treating, pretreating, modifying or disposing of any potential solid, liquid or
				gaseous pollutant which if released without such treatment, pretreatment,
				modification or disposal might be harmful, detrimental or offensive to human,
				plant or animal life, or to property. This exemption includes not only the
				pollution control equipment itself, but also replacement parts therefor, but
				does not extend to fuel used in operating any such equipment nor to any other
				tangible personal property which may be used in some way in connection with
				such equipment, but which is not an integral part of the equipment itself. If
				the purchaser or his contractor-installer buys an item that could reasonably
				qualify for exemption as a pollution control facility for use as a pollution
				control facility, the purchaser or his contractor-installer should certify this
				intended use of the item to the seller in order to relieve the seller of the
				duty of collecting and remitting the tax on the sale, but the purchaser who is
				buying the item in question allegedly for his use as a pollution control
				facility will be held liable for the tax by the Department if it is found that
				such purchaser does not use the item as a pollution control facility.
1) Asbestos removal systems. This exemption
				includes devices, materials, and equipment that are integral component parts of
				an asbestos removal system if the primary purpose of those items is to
				eliminate, reduce, or prevent pollution. These items may include, but are not
				limited to:
A) protective suits or
				clothing;
B) respirators;
C) gloves and glove bags;
D) filters and vacuum filtration
				equipment;
E) encapsulate
				materials;
F) materials, such as
				plastic sheeting, lumber, and adhesive tape, that are used to construct
				containment areas or air locks;
G)
				portable shower units, including water traps and filters, used to decontaminate
				equipment and personnel;
H) plastic
				bags used for disposal of asbestos; and
I) wetting agents used to remove asbestos
				dust from the air.