Illinois Compiled Statutes 35 ILCS 120 Retailers' Occupation Tax Act. Section 2-35

    (35 ILCS 120/2-35) (from Ch. 120, par. 441-35)

    Sec. 2-35. Production agriculture. For purposes of this Act, "production agriculture" means the raising of or the propagation of livestock; crops for sale for human consumption; crops for livestock consumption; and production seed stock grown for the propagation of feed grains and the husbandry of animals or for the purpose of providing a food product, including the husbandry of blood stock as a main source of providing a food product. "Production agriculture" also means animal husbandry, floriculture, aquaculture, horticulture, and viticulture.

(Source: P.A. 91-51, eff. 6-30-99.)

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Last modified: February 18, 2015