retail sale / manufacturing machinery / food ingredients / chemical nitrogen / case law / concentrated liquid products / manufacturing industry / chemical use / dried and wet applications / statutory law / Certain concentrated liquid products / machinery / manufacturing / chemical / manufacturing equipment exemption / chemicals / manufacturing process / /
Organization
PLR / Illinois Department of Revenue / Department’s Taxpayer Information Division / /
Person
Letter Rulings / Richard S. Wolters / Letter Ruling / / /
Position
Chairman / President / Private / General Information Letter / /
ST[removed]PLR[removed]MANUFACTURING MACHINERY & EQUIPMENT The manufacturing machinery and equipment exemption includes chemicals or chemicals acting as catalysts but only if the chemicals or chemicals acting as catal