Purpose

Section 521.10  Purpose The Department shall issue certificates of exemption from the Retailers' Occupation Tax Act [35 ILCS 120] , the Use Tax Act [35 ILCS 105] , the Service Use Tax Act [35 ILCS 110] , and the Service Occupation Tax Act [35 ILCS 115] , all locally-imposed retailers' occupation taxes administered and collected by the Department of Revenue , the Chicago non-titled Use Tax, and a credit certification against the taxes imposed under Section 201(a) and (b) of the Illinois Income Tax Act [35 ILCS 5] to qualifying Illinois data centers . [20 ILCS 605/605-1025(a)]