Beginning July 30, 2009, the Manufacturer’s Purchase Credit (MPC) will no longer be available. Reenacted on July 30, 2004, with no ending date, the state’s five-year statutory sunset provision automatically applied to the credit. Until its expiration, a manufacturer or graphic arts producer can earn credit for purchasing exempt manufacturing or graphic arts equipment and machinery. The credit is earned based on 6.25% of the sales tax that would have been paid on the items purchased. The credit can then be used for Use and Service Use Tax liabilities for purchasing production-related tangible personal property. Additional rules apply. (86 Ill. Adm. Code Sec. 130.331, Illinois Department of Revenue, amended effective January 23, 2009)