Illinois Code § 35 ILCS 120/1n

Subject to the provisions of Section 1k, all tangible
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Sec. 1n. 

Subject to the provisions of Section 1k, all tangible
personal property to be used or consumed, within an enterprise zone
established pursuant to the Illinois Enterprise Zone Act, by any aircraft
maintenance facility, directly in the process of maintaining, rebuilding or
repairing aircraft is exempt from the tax imposed by this Act. The
exemption includes repair and replacement parts for machinery and equipment
used primarily in the process of maintaining, rebuilding or repairing
aircraft, and also includes equipment, fuels, material and supplies for the
maintenance, repair or operation of such machinery or equipment.

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