5. Are there any benefits for machinery or equipment?

A. Yes. The Revenue Act 35 ILCS 120/1 df-1, as amended allows a business or enterprise that is certified by the Department of Commerce, that either creates a minimum of 200 FTE jobs in Illinois, or retains a minimum of 2,000 FTE jobs in Illinois; or which retains 90% of the existing jobs, a 6.25% state sales tax exemption on all tangible personal property which is used or consumed within an enterprise zone in the process of manufacturing or assembly of tangible personal property for wholesale or retail sale or lease. This exemption includes repair and replacement parts for machinery and equipment used primarily in the wholesale or retail sale or lease and equipment, manufacturing fuels, material and supplies for the maintenance and repair or operation of manufacturing or assembling machinery or equipment.