The Department, in its discretion, may require that the request for Quantum Computing Campus Building Materials Exemption Certificates be submitted electronically. The Department may, in its discretion, issue the Exemption Certificates electronically.
"Certified taxpayer" means a person certified by the Department of Commerce and Economic Opportunity under Section 605-1115 of the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois.
"Qualified sale" means a sale of building materials that will be incorporated into real estate as part of a building project for which a Quantum Computing Campus Building Materials Exemption Certificate has been issued to the purchaser by the Department.
35 ILCS 120/2-29