3-27-060  Exempt uses.
   Notwithstanding any other provision of this chapter, the following purchases and uses of nontitled tangible personal property are not subject to the tax imposed by this chapter:
   A.   The use in the city of nontitled tangible personal property acquired outside the city by a nonresident natural individual if the property is brought into the city by the individual for his or her own use while temporarily in the city or while passing through the city;
   B.   The use of nontitled tangible personal property either by: (1) an interstate carrier for hire as rolling stock moving in interstate commerce, or (2) a lessor under a lease of at least one year, executed or in effect at the time of purchase of the property, to an interstate carrier for hire as rolling stock moving in interstate commerce but only so long as the property is used by the interstate carrier for hire;
   C.   The use by an owner, lessor or shipper of nontitled tangible personal property which is utilized by interstate carriers for hire as rolling stock moving in interstate commerce as so used by interstate carriers for hire;
   D.   The temporary storage in the city of nontitled tangible personal property which is acquired outside the city and which, after being brought into the city and stored temporarily in the city, (1) is used solely outside the city, (2) is physically attached to, or incorporated into, other tangible personal property which is used solely outside the city, or (3) is altered by converting, fabricating, manufacturing, printing, processing or shaping and, as altered, is used solely outside the city;
   E.   The temporary storage in the city of building materials and fixtures by a combination retailer and construction contractor registered with the State of Illinois, but only if the contractor thereafter incorporates the building materials and fixtures into real estate located outside the city;
   F.   The purchase or use of nontitled tangible personal property by a common carrier by rail which receives physical possession of the property in the city and which transports the property, or shares with another common carrier in the transportation of the property, out of the city on a standard uniform bill of lading showing the seller of the property as the shipper or consignor of the property to a destination outside the city, for use outside the city;
   G.   The use in the city of nontitled tangible personal property acquired outside the city by a nonresident natural individual who has used the property outside the city for at least three months prior to bringing the property to the city;
   H.   The use in the city of nontitled tangible personal property by a business which relocates to the city, or opens an office, plant or other facility in the city, if the property had been used at least three months outside the city by the business before being moved to the city; and
   I.   [Reserved.]
(Added Coun. J. 11-22-91, p. 9180; Amend Coun. J. 4-29-92, p. 15148; Amend Coun. J. 3-31-04, p. 20916, § 3.12)