Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that an exemption for farm machinery and equipment applies if the equipment is used for certain purposes (currently, primarily used for those purposes).

Statutes affected:
Introduced: 35 ILCS 105/3, 35 ILCS 110/3, 35 ILCS 115/3, 35 ILCS 120/2