The Illinois Retailer’s Occupation Tax (ROT) exemption for graphic arts machinery and equipment expires on July 29, 2009. The exemption for machinery and equipment used in graphic arts production and printing processes was available through July 30, 2003 and recommenced September 1, 2004. However, since the period was left open-ended, the exemption automatically receives a statutory ending period of five years. For an update on this news item, click here. (86 Ill. Adm. Code Sec. 130.325, Illinois Department of Revenue, amended effective January 23, 2009)