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Exemption for Aggregate Exploration, Mining, Off Highway Hauling, Processing, Maintenance, and Reclamation Equipment Alert

 
 

Effective August 14, 2013, Public Act 98-0456, retroactively reinstated back to July 1, 2003, the exemption for aggregate exploration, mining, off highway hauling, processing, maintenance, and reclamation equipment. The Department, however, will not approve any claims or refunds on or after August 16, 2013, for taxes due or paid during the period beginning July 1, 2003, through August 16, 2013. The Department has proposed new regulations governing this exemption.

Beginning May 1, 2014, purchases of aggregate exploration, mining, off highway hauling, processing, maintenance, and reclamation equipment can no longer automatically claim the manufacturing machinery and equipment (MM&E) exemption. To claim the MM&E exemption, the equipment must be used in the manner that would qualify under the MM&E exemption. The MM&E exemption is available for the purchase of machinery and equipment used primarily (over 50 percent of the time) in the manufacturing or assembling of tangible personal property for wholesale or retail sale or lease. See 86 Ill. Adm. Code 130.330. The process must meet the requirements of manufacturing or assembling set forth in the Department's rules. Exemption certificates must be executed by the purchaser and submitted to the retailer. See 86 Ill. Adm. Code 130.330(g). Form ST-587, Machinery and Equipment Exemption Certificate, may be used to document the Manufacturing Machinery and Equipment exemption.

 
 
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