Illinois – Amended Credit and Refund Provisions for the Coal Exemption

SALT Report 2874 – The Illinois General Assembly amended the 2003 sales and use tax exemption for equipment used in coal and aggregate exploration, mining, off-highway hauling, processing, maintenance, and reclamation. The amendment reflects that no claim for credit or refund is allowed on or after August 16, 2013, for taxes paid between July 1, 2003, and August 16, 2013.

The provisions in Public Act 98-456 were effective August 16, 2013.

For Further Information

Illinois General Assembly – Public Act 98-456, Laws 2013