The prior exemption was eliminated on July 1, 2003 and the reinstated exemption will be a mirror of the prior exemption. The exemption will apply to machinery and equipment used for graphic arts and will include new and used machinery and replacement and repair parts and will apply to machinery manufactured on special order or purchased for lease. Exempt items will include machinery, computers, cameras, and parts used specifically for the printing process and will also include equipment used to provide power or cooling for the printing process, computers and other equipment used to transfer materials during production and to package it for shipping. In addition, chemicals and chemicals acting as catalysts will be considered equipment under the Act if they have a direct and immediate change upon graphic arts products. In addition, the purchaser must certify that the primary use of the machinery and equipment will be for graphic arts production. For a copy of the Public Act, visit http://www.legis.state.il.us/legislation/publicacts/93/PDF/093-0840.pdf (SB 2207, 2205, July 2004)