ILCS » Chapter 35 · Act 120
Illinois Compiled Statutes

35 ILCS 120/1a (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
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(35 ILCS 120/1a) (from Ch. 120, par. 440a)
    Sec. 1a. "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 1 case, 2002–2002 · leading case: Cent. Illinois Light Co. v. Illinois Dep't of Revenue (Ill. App. Ct. 2002).
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Cent. Illinois Light Co. v. Illinois Dep't of Revenue (Ill. App. Ct. 2002). · cites it 2× “The issues on review are whether (1) Freeman is entitled to a credit or refund on the basis that the coal sold by Freeman to CILCO was exempt under section 1a of the Illinois Retailers’ Occupation Tax Act (ROTA) (35 ILCS 120/1a (West 1994)), and (2) Freeman failed to prove that…”
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