Illinois Compiled Statutes 35 ILCS 120 Retailers' Occupation Tax Act. Section 1j.2

    (35 ILCS 120/1j.2)

    Sec. 1j.2. Exceptions. 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.

(Source: P.A. 90-42, eff. 1-1-98.)

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Last modified: February 18, 2015