The Department shall issue certificates of exemption from the Retailers' Occupation Tax Act [35 ILCS 120 ], the Use Tax Act [35 ILCS 105 ], the Service Use Tax Act [35 ILCS 110 ], and the Service Occupation Tax Act [35 ILCS 115 ], all locally-imposed retailers' occupation taxes administered and collected by the Department of Revenue, the Chicago non-titled Use Tax, and a credit certification against the taxes imposed under Section 201(a) and (b) of the Illinois Income Tax Act [35 ILCS 5 ] to qualifying Illinois data centers. [20 ILCS 605/605-1025(a)]
Ill. Admin. Code tit. 14, § 521.10