Illinois Code § 35 ILCS 120/1e

Subject to the provisions of Section 1f, or subject to the
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Sec. 1e. 

Subject to the provisions of Section 1f, or subject to the
provisions of Section 5.5 of the Illinois Enterprise Zone Act, all tangible
personal property to be used or consumed in the operation of pollution
control facilities, as defined in Section 1a of this Act, within an
enterprise zone established pursuant to the "Illinois Enterprise Zone Act",
as amended, shall be exempt from the tax imposed by this Act.

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