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(Source: P.A. 101-10, eff. 6-5-19; 101-636, eff. 6-10-20; 102-16, eff. 6-17-21.) Section 70-25. The Use Tax Act is amended by changing Sections 3-5, 3-10, and 12 as follows: (35 ILCS 105/3-5) Sec. 3-5. Exemptions. Use, which, on and after January 1, 2025, includes use by a lessee, of the following tangible personal property is exempt from the tax imposed by this Act: (1) Personal property purchased from a corporation, society, association, foundation, institution, or organization, other than a limited liability company, that is organized and operated as a not-for-profit service enterprise for the benefit of persons 65 years of age or older if the personal property was not purchased by the enterprise for the purpose of resale by the enterprise. (2) Personal property purchased by a not-for-profit Illinois county fair association for use in conducting, operating, or promoting the county fair. (3) Personal property purchased by a not-for-profit arts or cultural organization that establishes, by proof required by the Department by rule, that it has received an exemption under Section 501(c)(3) of the Internal Revenue Code and that is organized and operated primarily for the presentation or support of arts or cultural programming, activities, or SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468