Purchases or uses of tangible personal property under the following circumstances shall not be subject to the tax imposed by this subchapter:
(A) Newsprint and ink which was sold at retail for the primary purpose of conveying news, with or without other information;
(B) Pollution control facilities or low sulfur dioxide emission coal-fueled devices;
(C) Purchases or uses by any governmental body or any corporation, society, association, foundation or institution organized and operated exclusively for charitable, religious or educational purposes, any not-for-profit corporation, society, association, foundation, institution or organization which has no compensated officers or employees and which is organized and operated primarily for the recreation of persons 55 years of age or older;
(D) Purchases or uses of property by interstate carriers for hire as rolling stock moving in interstate commerce or purchases or uses by lessors under leases of one year or longer executed or in effect at the time of purchase to interstate carriers for hire for use as rolling stock moving in interstate commerce as long as so used by the interstate carriers for hire;
(E) Property acquired outside the village by a non-resident individual and brought into the village by that individual for his or her own use while temporarily within the village;
(F) Temporary storage in the village of property acquired outside the village and which, subsequent to being brought into the village, is used solely outside the village or physically attached to or incorporated into other tangible personal property that is used solely outside the village or is altered by converting, fabricating, manufacturing, printing processing or shaping and, as altered, is used solely outside the village;
(G) Temporary storage in the village of building materials and fixtures acquired either in the village or outside the village by a state registered combination retailer and construction contractor and which purchaser thereafter uses outside this village by incorporating the property into real estate located outside the village;
(H) Property which is acquired outside the village by a non-resident individual who brings the property to the village for use here and who has used the property outside the village for at least three months before bringing it into the village;
(I) Food for human consumption which is to be consumed off the premises where it is sold, other than alcoholic beverages and food which has been prepared for immediate consumption, and prescription and non-prescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics for human use;
(J) Where a business that is not operated in the village but which does operate elsewhere is moved to the village or opens an office, plant or other business facility in the village, the business shall not be taxed on its use, in the village, of used tangible personal property which the business bought outside the village and used outside the village in the operation of the business for at least three months before moving the used property to the village for use here;
(K) Jet fuel delivered to an airport directly by pipeline from outside the state;
(L) Use in the village of property acquired outside the village and caused to be brought into the village by a person who already has paid a tax in another city in respect to the sale, purchase or use of the property to the extent the amount of the tax paid in the other city exceeds an amount allowed as a credit against the Illinois Use Tax or any local use tax in the state. This exemption is not applicable to the taxes paid under the Municipal Retailer’s Occupation Tax, Municipal Use Tax, Municipal Service Occupation Tax or any other retailers’ occupation tax or use tax in the state, except for taxes paid under sales or use taxes imposed solely under the home rule powers of a taxing unit in the state; and
(M) Purchases of non-retail property where the personal property is purchased for resale to a third party and which is, by its nature, to be incorporated as an ingredient into a finished product, such as construction materials to contractors and the like.
(Prior Code, § 35.096) (Ord. 86-4, passed 7-28-1986; Ord. 87-2, passed 6-22-1987)