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allowance for depreciation for the period of prior out-of-state use. No depreciation is allowed in cases where the tax under this Act is imposed on lease receipts. (Source: P.A. 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-592, eff. 1-1-25; 103-781, eff. 8-5-24; 104-6, eff. 6-16-25; 104-417, eff. 8-15-25.) Section 70-35. The Service Occupation Tax Act is amended by changing Sections 3-5 and 3-10 as follows: (35 ILCS 115/3-5) Sec. 3-5. Exemptions. The following tangible personal property is exempt from the tax imposed by this Act: (1) Personal property sold by 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 any not-for-profit arts or cultural organization that establishes, by proof required by the Department by rule, that it has received an exemption SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468