USE-OCC TAX-EXEMPT GRAIN BINS

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Beginning on July 1, 2006, exempts from the tax imposed by these Acts the following items used in connection with commercial grain elevators: (i) grain bins used to store grain for resale, (ii) aeration equipment, and (iii) grain handling equipment. Exempts these provisions from the Acts' sunset provisions.