When am I entitled to an exemption for machinery used in manufacturing?

A manufacturer can claim an exemption from sales and use tax on purchases of machinery and equipment used primarily (over 50% of the time) in the manufacturing and/or assembling of items for wholesale or retail sale or lease. Effective July 1, 2019, the manufacturing machinery and equipment exemption includes production-related tangible personal property.

See 86 Ill. Admin. Code 130.330 for more information.

If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.