ILCS » Chapter 35 · Act 105
Illinois Compiled Statutes

35 ILCS 105/2a (2026)

"Pollution control facilities" means any system, method, construction, device or appliance appurtenant thereto sold or used or intended for the primary purpose of eliminating, preventing, or reducing air and water pollution as the term "air pollution" or "water pollution" is defined in the "Environmental Protection Act", enacted by the 76th General Assembly, or for the primary purpose of treating, pretreating, modifying or disposing of any potential solid, liquid or gaseous pollutant which if released without such treatment, pretreatment, modification or disposal might be harmful, detrimental or offensive to human, plant or animal life, or to property

✓ current as of May 2026
Find cases: SyfertCases citing this section IL-ILGAilga.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar
(35 ILCS 105/2a) (from Ch. 120, par. 439.2a)
    Sec. 2a. "Pollution control facilities" means any system, method, construction, device or appliance appurtenant thereto sold or used or intended for the primary purpose of eliminating, preventing, or reducing air and water pollution as the term "air pollution" or "water pollution" is defined in the "Environmental Protection Act", enacted by the 76th General Assembly, or for the primary purpose of treating, pretreating, modifying or disposing of any potential solid, liquid or gaseous pollutant which if released without such treatment, pretreatment, modification or disposal might be harmful, detrimental or offensive to human, plant or animal life, or to property.
    Until July 1, 2003, the purchase, employment and transfer of such tangible personal property as pollution control facilities is not a purchase, use or sale of tangible personal property.
(Source: P.A. 93-24, eff. 6-20-03.)

    
Notes of Decisions
Cited in 7 cases, 1993–2003 · leading case: XL Disposal Corp., Inc. v. Zehnder, 709 N.E.2d 293 (Ill. App. Ct. 1999).
Sort: Relevance Newest Treatment
XL Disposal Corp., Inc. v. Zehnder, 709 N.E.2d 293 (Ill. App. Ct. 1999). · cites it 4× “XL Disposal asserted it was exempt from taxation under section 2a of the Act, pertaining to pollution-control facilities (35 ILCS 105/2a (West 1996)), and under section 3—55 of the Act, pertaining to rolling stock of an interstate carrier for hire (35 ILCS 105/3—55 (West 1996)).”
Cent. Illinois Light Co. v. Dep't of Revenue, 784 N.E.2d 442 (Ill. App. Ct. 2003). · cites it 3× “35 ILCS 105/2a (West 2000). The pollution control facilities operate continuously through electricity provided by CILCO.”
Beelman Truck Co. v. Cosentino, 624 N.E.2d 454 (Ill. App. Ct. 1993). · cites it 3× “2a (now 35 ILCS 105/2a (West 1992))). The State filed its answer on November 14, 1990, denying that the property was tax exempt.”
Cent. Illinois Light Co. v. Dep't of Revenue, 780 N.E.2d 1109 (Ill. App. Ct. 2002). “(West 1994)) for coal purchased from out-of-state suppliers, claiming a credit under section 2a of UTA (35 ILCS 105/2a (West 1994)) for use taxes paid on coal purchased and used to fuel CILCO’s certified pollution-control facilities.”
Cent. Illinois Light Co. v. Dep't of Revenue (Ill. App. Ct. 2003). · cites it 3× “35 ILCS 105/2a (West 2000). The pollution control facilities operate continuously through electricity provided by CILCO.”
XL Disposal Corp. v. Zehnder (Ill. App. Ct. 1999). · cites it 4× “XL Disposal asserted it was exempt from taxa­ tion under section 2a of the Act, pertaining to pollution-control facilities (35 ILCS 105/2a (West 1996)), and under section 3-55 of the Act, pertaining to rolling stock of an interstate carrier for hire (35 ILCS 105/3-55 (West…”
Cent. Illinois Light Co. v. Illinois Dep't of Revenue (Ill. App. Ct. 2002). “(West 1994)) for coal purchased from out-of-state suppliers, claiming a credit under section 2a of UTA (35 ILCS 105/2a (West 1994)) for use taxes paid on coal purchased and used to fuel CILCO's certified pollution-control facilities.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.