Illinois Code § 30 ILCS 105/15b

The item "commodities" when used in an appropriation Act,
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Sec. 15b. 

The item "commodities" when used in an appropriation Act,
means and includes expenditures in connection with current operation for
the purchase of articles of a consumable nature which show a material
change or appreciable depreciation with first usage and equipment having a
unit value not in any instance exceeding $100, but does not include any
expenditure for library books, any expenditure for replacement fixtures or
repair parts in connection with the repair and maintenance of property or
equipment or expenditures included in "permanent improvements" as defined
in Section 21, "operation of automotive equipment" as defined in Section
24.2, and "telecommunications services" as defined in Section 24.3.

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