Illinois 2023-2024 Regular Session

Illinois House Bill HB1647 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1647 Introduced , by Rep. Natalie A. Manley SYNOPSIS AS INTRODUCED: 35 ILCS 105/3-5 35 ILCS 110/3-5 35 ILCS 115/3-5 35 ILCS 120/2-5 Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning on January 1, 2024, the exemption for farm machinery and equipment also includes electrical power generation equipment used primarily for production agriculture. Effective immediately. LRB103 00143 HLH 45148 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1647 Introduced , by Rep. Natalie A. Manley SYNOPSIS AS INTRODUCED: 35 ILCS 105/3-5 35 ILCS 110/3-5 35 ILCS 115/3-5 35 ILCS 120/2-5 35 ILCS 105/3-5 35 ILCS 110/3-5 35 ILCS 115/3-5 35 ILCS 120/2-5 Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning on January 1, 2024, the exemption for farm machinery and equipment also includes electrical power generation equipment used primarily for production agriculture. Effective immediately. LRB103 00143 HLH 45148 b LRB103 00143 HLH 45148 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1647 Introduced , by Rep. Natalie A. Manley SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 105/3-5 35 ILCS 110/3-5 35 ILCS 115/3-5 35 ILCS 120/2-5 35 ILCS 105/3-5 35 ILCS 110/3-5 35 ILCS 115/3-5 35 ILCS 120/2-5
4	4	35 ILCS 105/3-5
5	5	35 ILCS 110/3-5
6	6	35 ILCS 115/3-5
7	7	35 ILCS 120/2-5
8	8	Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning on January 1, 2024, the exemption for farm machinery and equipment also includes electrical power generation equipment used primarily for production agriculture. Effective immediately.
9	9	LRB103 00143 HLH 45148 b LRB103 00143 HLH 45148 b
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11	11	A BILL FOR
12	12	HB1647LRB103 00143 HLH 45148 b HB1647 LRB103 00143 HLH 45148 b
13	13	HB1647 LRB103 00143 HLH 45148 b
14	14	1 AN ACT concerning revenue.
15	15	2 Be it enacted by the People of the State of Illinois,
16	16	3 represented in the General Assembly:
17	17	4 Section 5. The Use Tax Act is amended by changing Section
18	18	5 3-5 as follows:
19	19	6 (35 ILCS 105/3-5)
20	20	7 Sec. 3-5. Exemptions. Use of the following tangible
21	21	8 personal property is exempt from the tax imposed by this Act:
22	22	9 (1) Personal property purchased from a corporation,
23	23	10 society, association, foundation, institution, or
24	24	11 organization, other than a limited liability company, that is
25	25	12 organized and operated as a not-for-profit service enterprise
26	26	13 for the benefit of persons 65 years of age or older if the
27	27	14 personal property was not purchased by the enterprise for the
28	28	15 purpose of resale by the enterprise.
29	29	16 (2) Personal property purchased by a not-for-profit
30	30	17 Illinois county fair association for use in conducting,
31	31	18 operating, or promoting the county fair.
32	32	19 (3) Personal property purchased by a not-for-profit arts
33	33	20 or cultural organization that establishes, by proof required
34	34	21 by the Department by rule, that it has received an exemption
35	35	22 under Section 501(c)(3) of the Internal Revenue Code and that
36	36	23 is organized and operated primarily for the presentation or
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40	40	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB1647 Introduced , by Rep. Natalie A. Manley SYNOPSIS AS INTRODUCED:
41	41	35 ILCS 105/3-5 35 ILCS 110/3-5 35 ILCS 115/3-5 35 ILCS 120/2-5 35 ILCS 105/3-5 35 ILCS 110/3-5 35 ILCS 115/3-5 35 ILCS 120/2-5
42	42	35 ILCS 105/3-5
43	43	35 ILCS 110/3-5
44	44	35 ILCS 115/3-5
45	45	35 ILCS 120/2-5
46	46	Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning on January 1, 2024, the exemption for farm machinery and equipment also includes electrical power generation equipment used primarily for production agriculture. Effective immediately.
47	47	LRB103 00143 HLH 45148 b LRB103 00143 HLH 45148 b
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49	49	A BILL FOR
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57	57	35 ILCS 115/3-5
58	58	35 ILCS 120/2-5
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77	77	1 support of arts or cultural programming, activities, or
78	78	2 services. These organizations include, but are not limited to,
79	79	3 music and dramatic arts organizations such as symphony
80	80	4 orchestras and theatrical groups, arts and cultural service
81	81	5 organizations, local arts councils, visual arts organizations,
82	82	6 and media arts organizations. On and after July 1, 2001 (the
83	83	7 effective date of Public Act 92-35), however, an entity
84	84	8 otherwise eligible for this exemption shall not make tax-free
85	85	9 purchases unless it has an active identification number issued
86	86	10 by the Department.
87	87	11 (4) Personal property purchased by a governmental body, by
88	88	12 a corporation, society, association, foundation, or
89	89	13 institution organized and operated exclusively for charitable,
90	90	14 religious, or educational purposes, or by a not-for-profit
91	91	15 corporation, society, association, foundation, institution, or
92	92	16 organization that has no compensated officers or employees and
93	93	17 that is organized and operated primarily for the recreation of
94	94	18 persons 55 years of age or older. A limited liability company
95	95	19 may qualify for the exemption under this paragraph only if the
96	96	20 limited liability company is organized and operated
97	97	21 exclusively for educational purposes. On and after July 1,
98	98	22 1987, however, no entity otherwise eligible for this exemption
99	99	23 shall make tax-free purchases unless it has an active
100	100	24 exemption identification number issued by the Department.
101	101	25 (5) Until July 1, 2003, a passenger car that is a
102	102	26 replacement vehicle to the extent that the purchase price of
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113	113	1 the car is subject to the Replacement Vehicle Tax.
114	114	2 (6) Until July 1, 2003 and beginning again on September 1,
115	115	3 2004 through August 30, 2014, graphic arts machinery and
116	116	4 equipment, including repair and replacement parts, both new
117	117	5 and used, and including that manufactured on special order,
118	118	6 certified by the purchaser to be used primarily for graphic
119	119	7 arts production, and including machinery and equipment
120	120	8 purchased for lease. Equipment includes chemicals or chemicals
121	121	9 acting as catalysts but only if the chemicals or chemicals
122	122	10 acting as catalysts effect a direct and immediate change upon
123	123	11 a graphic arts product. Beginning on July 1, 2017, graphic
124	124	12 arts machinery and equipment is included in the manufacturing
125	125	13 and assembling machinery and equipment exemption under
126	126	14 paragraph (18).
127	127	15 (7) Farm chemicals.
128	128	16 (8) Legal tender, currency, medallions, or gold or silver
129	129	17 coinage issued by the State of Illinois, the government of the
130	130	18 United States of America, or the government of any foreign
131	131	19 country, and bullion.
132	132	20 (9) Personal property purchased from a teacher-sponsored
133	133	21 student organization affiliated with an elementary or
134	134	22 secondary school located in Illinois.
135	135	23 (10) A motor vehicle that is used for automobile renting,
136	136	24 as defined in the Automobile Renting Occupation and Use Tax
137	137	25 Act.
138	138	26 (11) Farm machinery and equipment, both new and used,
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149	149	1 including that manufactured on special order, certified by the
150	150	2 purchaser to be used primarily for production agriculture or
151	151	3 State or federal agricultural programs, including individual
152	152	4 replacement parts for the machinery and equipment, including
153	153	5 machinery and equipment purchased for lease, and including
154	154	6 implements of husbandry defined in Section 1-130 of the
155	155	7 Illinois Vehicle Code, farm machinery and agricultural
156	156	8 chemical and fertilizer spreaders, and nurse wagons required
157	157	9 to be registered under Section 3-809 of the Illinois Vehicle
158	158	10 Code, but excluding other motor vehicles required to be
159	159	11 registered under the Illinois Vehicle Code. Horticultural
160	160	12 polyhouses or hoop houses used for propagating, growing, or
161	161	13 overwintering plants shall be considered farm machinery and
162	162	14 equipment under this item (11). Agricultural chemical tender
163	163	15 tanks and dry boxes shall include units sold separately from a
164	164	16 motor vehicle required to be licensed and units sold mounted
165	165	17 on a motor vehicle required to be licensed if the selling price
166	166	18 of the tender is separately stated.
167	167	19 Farm machinery and equipment shall include precision
168	168	20 farming equipment that is installed or purchased to be
169	169	21 installed on farm machinery and equipment including, but not
170	170	22 limited to, tractors, harvesters, sprayers, planters, seeders,
171	171	23 or spreaders. Precision farming equipment includes, but is not
172	172	24 limited to, soil testing sensors, computers, monitors,
173	173	25 software, global positioning and mapping systems, and other
174	174	26 such equipment.
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185	185	1 Farm machinery and equipment also includes computers,
186	186	2 sensors, software, and related equipment used primarily in the
187	187	3 computer-assisted operation of production agriculture
188	188	4 facilities, equipment, and activities such as, but not limited
189	189	5 to, the collection, monitoring, and correlation of animal and
190	190	6 crop data for the purpose of formulating animal diets and
191	191	7 agricultural chemicals.
192	192	8 Beginning on January 1, 2024, farm machinery and equipment
193	193	9 also includes electrical power generation equipment used
194	194	10 primarily for production agriculture.
195	195	11 This item (11) is exempt from the provisions of Section
196	196	12 3-90.
197	197	13 (12) Until June 30, 2013, fuel and petroleum products sold
198	198	14 to or used by an air common carrier, certified by the carrier
199	199	15 to be used for consumption, shipment, or storage in the
200	200	16 conduct of its business as an air common carrier, for a flight
201	201	17 destined for or returning from a location or locations outside
202	202	18 the United States without regard to previous or subsequent
203	203	19 domestic stopovers.
204	204	20 Beginning July 1, 2013, fuel and petroleum products sold
205	205	21 to or used by an air carrier, certified by the carrier to be
206	206	22 used for consumption, shipment, or storage in the conduct of
207	207	23 its business as an air common carrier, for a flight that (i) is
208	208	24 engaged in foreign trade or is engaged in trade between the
209	209	25 United States and any of its possessions and (ii) transports
210	210	26 at least one individual or package for hire from the city of
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221	221	1 origination to the city of final destination on the same
222	222	2 aircraft, without regard to a change in the flight number of
223	223	3 that aircraft.
224	224	4 (13) Proceeds of mandatory service charges separately
225	225	5 stated on customers' bills for the purchase and consumption of
226	226	6 food and beverages purchased at retail from a retailer, to the
227	227	7 extent that the proceeds of the service charge are in fact
228	228	8 turned over as tips or as a substitute for tips to the
229	229	9 employees who participate directly in preparing, serving,
230	230	10 hosting or cleaning up the food or beverage function with
231	231	11 respect to which the service charge is imposed.
232	232	12 (14) Until July 1, 2003, oil field exploration, drilling,
233	233	13 and production equipment, including (i) rigs and parts of
234	234	14 rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)
235	235	15 pipe and tubular goods, including casing and drill strings,
236	236	16 (iii) pumps and pump-jack units, (iv) storage tanks and flow
237	237	17 lines, (v) any individual replacement part for oil field
238	238	18 exploration, drilling, and production equipment, and (vi)
239	239	19 machinery and equipment purchased for lease; but excluding
240	240	20 motor vehicles required to be registered under the Illinois
241	241	21 Vehicle Code.
242	242	22 (15) Photoprocessing machinery and equipment, including
243	243	23 repair and replacement parts, both new and used, including
244	244	24 that manufactured on special order, certified by the purchaser
245	245	25 to be used primarily for photoprocessing, and including
246	246	26 photoprocessing machinery and equipment purchased for lease.
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257	257	1 (16) Until July 1, 2028, coal and aggregate exploration,
258	258	2 mining, off-highway hauling, processing, maintenance, and
259	259	3 reclamation equipment, including replacement parts and
260	260	4 equipment, and including equipment purchased for lease, but
261	261	5 excluding motor vehicles required to be registered under the
262	262	6 Illinois Vehicle Code. The changes made to this Section by
263	263	7 Public Act 97-767 apply on and after July 1, 2003, but no claim
264	264	8 for credit or refund is allowed on or after August 16, 2013
265	265	9 (the effective date of Public Act 98-456) for such taxes paid
266	266	10 during the period beginning July 1, 2003 and ending on August
267	267	11 16, 2013 (the effective date of Public Act 98-456).
268	268	12 (17) Until July 1, 2003, distillation machinery and
269	269	13 equipment, sold as a unit or kit, assembled or installed by the
270	270	14 retailer, certified by the user to be used only for the
271	271	15 production of ethyl alcohol that will be used for consumption
272	272	16 as motor fuel or as a component of motor fuel for the personal
273	273	17 use of the user, and not subject to sale or resale.
274	274	18 (18) Manufacturing and assembling machinery and equipment
275	275	19 used primarily in the process of manufacturing or assembling
276	276	20 tangible personal property for wholesale or retail sale or
277	277	21 lease, whether that sale or lease is made directly by the
278	278	22 manufacturer or by some other person, whether the materials
279	279	23 used in the process are owned by the manufacturer or some other
280	280	24 person, or whether that sale or lease is made apart from or as
281	281	25 an incident to the seller's engaging in the service occupation
282	282	26 of producing machines, tools, dies, jigs, patterns, gauges, or
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293	293	1 other similar items of no commercial value on special order
294	294	2 for a particular purchaser. The exemption provided by this
295	295	3 paragraph (18) includes production related tangible personal
296	296	4 property, as defined in Section 3-50, purchased on or after
297	297	5 July 1, 2019. The exemption provided by this paragraph (18)
298	298	6 does not include machinery and equipment used in (i) the
299	299	7 generation of electricity for wholesale or retail sale; (ii)
300	300	8 the generation or treatment of natural or artificial gas for
301	301	9 wholesale or retail sale that is delivered to customers
302	302	10 through pipes, pipelines, or mains; or (iii) the treatment of
303	303	11 water for wholesale or retail sale that is delivered to
304	304	12 customers through pipes, pipelines, or mains. The provisions
305	305	13 of Public Act 98-583 are declaratory of existing law as to the
306	306	14 meaning and scope of this exemption. Beginning on July 1,
307	307	15 2017, the exemption provided by this paragraph (18) includes,
308	308	16 but is not limited to, graphic arts machinery and equipment,
309	309	17 as defined in paragraph (6) of this Section.
310	310	18 (19) Personal property delivered to a purchaser or
311	311	19 purchaser's donee inside Illinois when the purchase order for
312	312	20 that personal property was received by a florist located
313	313	21 outside Illinois who has a florist located inside Illinois
314	314	22 deliver the personal property.
315	315	23 (20) Semen used for artificial insemination of livestock
316	316	24 for direct agricultural production.
317	317	25 (21) Horses, or interests in horses, registered with and
318	318	26 meeting the requirements of any of the Arabian Horse Club
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329	329	1 Registry of America, Appaloosa Horse Club, American Quarter
330	330	2 Horse Association, United States Trotting Association, or
331	331	3 Jockey Club, as appropriate, used for purposes of breeding or
332	332	4 racing for prizes. This item (21) is exempt from the
333	333	5 provisions of Section 3-90, and the exemption provided for
334	334	6 under this item (21) applies for all periods beginning May 30,
335	335	7 1995, but no claim for credit or refund is allowed on or after
336	336	8 January 1, 2008 for such taxes paid during the period
337	337	9 beginning May 30, 2000 and ending on January 1, 2008.
338	338	10 (22) Computers and communications equipment utilized for
339	339	11 any hospital purpose and equipment used in the diagnosis,
340	340	12 analysis, or treatment of hospital patients purchased by a
341	341	13 lessor who leases the equipment, under a lease of one year or
342	342	14 longer executed or in effect at the time the lessor would
343	343	15 otherwise be subject to the tax imposed by this Act, to a
344	344	16 hospital that has been issued an active tax exemption
345	345	17 identification number by the Department under Section 1g of
346	346	18 the Retailers' Occupation Tax Act. If the equipment is leased
347	347	19 in a manner that does not qualify for this exemption or is used
348	348	20 in any other non-exempt manner, the lessor shall be liable for
349	349	21 the tax imposed under this Act or the Service Use Tax Act, as
350	350	22 the case may be, based on the fair market value of the property
351	351	23 at the time the non-qualifying use occurs. No lessor shall
352	352	24 collect or attempt to collect an amount (however designated)
353	353	25 that purports to reimburse that lessor for the tax imposed by
354	354	26 this Act or the Service Use Tax Act, as the case may be, if the
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365	365	1 tax has not been paid by the lessor. If a lessor improperly
366	366	2 collects any such amount from the lessee, the lessee shall
367	367	3 have a legal right to claim a refund of that amount from the
368	368	4 lessor. If, however, that amount is not refunded to the lessee
369	369	5 for any reason, the lessor is liable to pay that amount to the
370	370	6 Department.
371	371	7 (23) Personal property purchased by a lessor who leases
372	372	8 the property, under a lease of one year or longer executed or
373	373	9 in effect at the time the lessor would otherwise be subject to
374	374	10 the tax imposed by this Act, to a governmental body that has
375	375	11 been issued an active sales tax exemption identification
376	376	12 number by the Department under Section 1g of the Retailers'
377	377	13 Occupation Tax Act. If the property is leased in a manner that
378	378	14 does not qualify for this exemption or used in any other
379	379	15 non-exempt manner, the lessor shall be liable for the tax
380	380	16 imposed under this Act or the Service Use Tax Act, as the case
381	381	17 may be, based on the fair market value of the property at the
382	382	18 time the non-qualifying use occurs. No lessor shall collect or
383	383	19 attempt to collect an amount (however designated) that
384	384	20 purports to reimburse that lessor for the tax imposed by this
385	385	21 Act or the Service Use Tax Act, as the case may be, if the tax
386	386	22 has not been paid by the lessor. If a lessor improperly
387	387	23 collects any such amount from the lessee, the lessee shall
388	388	24 have a legal right to claim a refund of that amount from the
389	389	25 lessor. If, however, that amount is not refunded to the lessee
390	390	26 for any reason, the lessor is liable to pay that amount to the
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401	401	1 Department.
402	402	2 (24) Beginning with taxable years ending on or after
403	403	3 December 31, 1995 and ending with taxable years ending on or
404	404	4 before December 31, 2004, personal property that is donated
405	405	5 for disaster relief to be used in a State or federally declared
406	406	6 disaster area in Illinois or bordering Illinois by a
407	407	7 manufacturer or retailer that is registered in this State to a
408	408	8 corporation, society, association, foundation, or institution
409	409	9 that has been issued a sales tax exemption identification
410	410	10 number by the Department that assists victims of the disaster
411	411	11 who reside within the declared disaster area.
412	412	12 (25) Beginning with taxable years ending on or after
413	413	13 December 31, 1995 and ending with taxable years ending on or
414	414	14 before December 31, 2004, personal property that is used in
415	415	15 the performance of infrastructure repairs in this State,
416	416	16 including but not limited to municipal roads and streets,
417	417	17 access roads, bridges, sidewalks, waste disposal systems,
418	418	18 water and sewer line extensions, water distribution and
419	419	19 purification facilities, storm water drainage and retention
420	420	20 facilities, and sewage treatment facilities, resulting from a
421	421	21 State or federally declared disaster in Illinois or bordering
422	422	22 Illinois when such repairs are initiated on facilities located
423	423	23 in the declared disaster area within 6 months after the
424	424	24 disaster.
425	425	25 (26) Beginning July 1, 1999, game or game birds purchased
426	426	26 at a "game breeding and hunting preserve area" as that term is
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437	437	1 used in the Wildlife Code. This paragraph is exempt from the
438	438	2 provisions of Section 3-90.
439	439	3 (27) A motor vehicle, as that term is defined in Section
440	440	4 1-146 of the Illinois Vehicle Code, that is donated to a
441	441	5 corporation, limited liability company, society, association,
442	442	6 foundation, or institution that is determined by the
443	443	7 Department to be organized and operated exclusively for
444	444	8 educational purposes. For purposes of this exemption, "a
445	445	9 corporation, limited liability company, society, association,
446	446	10 foundation, or institution organized and operated exclusively
447	447	11 for educational purposes" means all tax-supported public
448	448	12 schools, private schools that offer systematic instruction in
449	449	13 useful branches of learning by methods common to public
450	450	14 schools and that compare favorably in their scope and
451	451	15 intensity with the course of study presented in tax-supported
452	452	16 schools, and vocational or technical schools or institutes
453	453	17 organized and operated exclusively to provide a course of
454	454	18 study of not less than 6 weeks duration and designed to prepare
455	455	19 individuals to follow a trade or to pursue a manual,
456	456	20 technical, mechanical, industrial, business, or commercial
457	457	21 occupation.
458	458	22 (28) Beginning January 1, 2000, personal property,
459	459	23 including food, purchased through fundraising events for the
460	460	24 benefit of a public or private elementary or secondary school,
461	461	25 a group of those schools, or one or more school districts if
462	462	26 the events are sponsored by an entity recognized by the school
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473	473	1 district that consists primarily of volunteers and includes
474	474	2 parents and teachers of the school children. This paragraph
475	475	3 does not apply to fundraising events (i) for the benefit of
476	476	4 private home instruction or (ii) for which the fundraising
477	477	5 entity purchases the personal property sold at the events from
478	478	6 another individual or entity that sold the property for the
479	479	7 purpose of resale by the fundraising entity and that profits
480	480	8 from the sale to the fundraising entity. This paragraph is
481	481	9 exempt from the provisions of Section 3-90.
482	482	10 (29) Beginning January 1, 2000 and through December 31,
483	483	11 2001, new or used automatic vending machines that prepare and
484	484	12 serve hot food and beverages, including coffee, soup, and
485	485	13 other items, and replacement parts for these machines.
486	486	14 Beginning January 1, 2002 and through June 30, 2003, machines
487	487	15 and parts for machines used in commercial, coin-operated
488	488	16 amusement and vending business if a use or occupation tax is
489	489	17 paid on the gross receipts derived from the use of the
490	490	18 commercial, coin-operated amusement and vending machines. This
491	491	19 paragraph is exempt from the provisions of Section 3-90.
492	492	20 (30) Beginning January 1, 2001 and through June 30, 2016,
493	493	21 food for human consumption that is to be consumed off the
494	494	22 premises where it is sold (other than alcoholic beverages,
495	495	23 soft drinks, and food that has been prepared for immediate
496	496	24 consumption) and prescription and nonprescription medicines,
497	497	25 drugs, medical appliances, and insulin, urine testing
498	498	26 materials, syringes, and needles used by diabetics, for human
499	499
500	500
501	501
502	502
503	503
504	504	HB1647 - 13 - LRB103 00143 HLH 45148 b
505	505
506	506
507	507	HB1647- 14 -LRB103 00143 HLH 45148 b HB1647 - 14 - LRB103 00143 HLH 45148 b
508	508	HB1647 - 14 - LRB103 00143 HLH 45148 b
509	509	1 use, when purchased for use by a person receiving medical
510	510	2 assistance under Article V of the Illinois Public Aid Code who
511	511	3 resides in a licensed long-term care facility, as defined in
512	512	4 the Nursing Home Care Act, or in a licensed facility as defined
513	513	5 in the ID/DD Community Care Act, the MC/DD Act, or the
514	514	6 Specialized Mental Health Rehabilitation Act of 2013.
515	515	7 (31) Beginning on August 2, 2001 (the effective date of
516	516	8 Public Act 92-227), computers and communications equipment
517	517	9 utilized for any hospital purpose and equipment used in the
518	518	10 diagnosis, analysis, or treatment of hospital patients
519	519	11 purchased by a lessor who leases the equipment, under a lease
520	520	12 of one year or longer executed or in effect at the time the
521	521	13 lessor would otherwise be subject to the tax imposed by this
522	522	14 Act, to a hospital that has been issued an active tax exemption
523	523	15 identification number by the Department under Section 1g of
524	524	16 the Retailers' Occupation Tax Act. If the equipment is leased
525	525	17 in a manner that does not qualify for this exemption or is used
526	526	18 in any other nonexempt manner, the lessor shall be liable for
527	527	19 the tax imposed under this Act or the Service Use Tax Act, as
528	528	20 the case may be, based on the fair market value of the property
529	529	21 at the time the nonqualifying use occurs. No lessor shall
530	530	22 collect or attempt to collect an amount (however designated)
531	531	23 that purports to reimburse that lessor for the tax imposed by
532	532	24 this Act or the Service Use Tax Act, as the case may be, if the
533	533	25 tax has not been paid by the lessor. If a lessor improperly
534	534	26 collects any such amount from the lessee, the lessee shall
535	535
536	536
537	537
538	538
539	539
540	540	HB1647 - 14 - LRB103 00143 HLH 45148 b
541	541
542	542
543	543	HB1647- 15 -LRB103 00143 HLH 45148 b HB1647 - 15 - LRB103 00143 HLH 45148 b
544	544	HB1647 - 15 - LRB103 00143 HLH 45148 b
545	545	1 have a legal right to claim a refund of that amount from the
546	546	2 lessor. If, however, that amount is not refunded to the lessee
547	547	3 for any reason, the lessor is liable to pay that amount to the
548	548	4 Department. This paragraph is exempt from the provisions of
549	549	5 Section 3-90.
550	550	6 (32) Beginning on August 2, 2001 (the effective date of
551	551	7 Public Act 92-227), personal property purchased by a lessor
552	552	8 who leases the property, under a lease of one year or longer
553	553	9 executed or in effect at the time the lessor would otherwise be
554	554	10 subject to the tax imposed by this Act, to a governmental body
555	555	11 that has been issued an active sales tax exemption
556	556	12 identification number by the Department under Section 1g of
557	557	13 the Retailers' Occupation Tax Act. If the property is leased
558	558	14 in a manner that does not qualify for this exemption or used in
559	559	15 any other nonexempt manner, the lessor shall be liable for the
560	560	16 tax imposed under this Act or the Service Use Tax Act, as the
561	561	17 case may be, based on the fair market value of the property at
562	562	18 the time the nonqualifying use occurs. No lessor shall collect
563	563	19 or attempt to collect an amount (however designated) that
564	564	20 purports to reimburse that lessor for the tax imposed by this
565	565	21 Act or the Service Use Tax Act, as the case may be, if the tax
566	566	22 has not been paid by the lessor. If a lessor improperly
567	567	23 collects any such amount from the lessee, the lessee shall
568	568	24 have a legal right to claim a refund of that amount from the
569	569	25 lessor. If, however, that amount is not refunded to the lessee
570	570	26 for any reason, the lessor is liable to pay that amount to the
571	571
572	572
573	573
574	574
575	575
576	576	HB1647 - 15 - LRB103 00143 HLH 45148 b
577	577
578	578
579	579	HB1647- 16 -LRB103 00143 HLH 45148 b HB1647 - 16 - LRB103 00143 HLH 45148 b
580	580	HB1647 - 16 - LRB103 00143 HLH 45148 b
581	581	1 Department. This paragraph is exempt from the provisions of
582	582	2 Section 3-90.
583	583	3 (33) On and after July 1, 2003 and through June 30, 2004,
584	584	4 the use in this State of motor vehicles of the second division
585	585	5 with a gross vehicle weight in excess of 8,000 pounds and that
586	586	6 are subject to the commercial distribution fee imposed under
587	587	7 Section 3-815.1 of the Illinois Vehicle Code. Beginning on
588	588	8 July 1, 2004 and through June 30, 2005, the use in this State
589	589	9 of motor vehicles of the second division: (i) with a gross
590	590	10 vehicle weight rating in excess of 8,000 pounds; (ii) that are
591	591	11 subject to the commercial distribution fee imposed under
592	592	12 Section 3-815.1 of the Illinois Vehicle Code; and (iii) that
593	593	13 are primarily used for commercial purposes. Through June 30,
594	594	14 2005, this exemption applies to repair and replacement parts
595	595	15 added after the initial purchase of such a motor vehicle if
596	596	16 that motor vehicle is used in a manner that would qualify for
597	597	17 the rolling stock exemption otherwise provided for in this
598	598	18 Act. For purposes of this paragraph, the term "used for
599	599	19 commercial purposes" means the transportation of persons or
600	600	20 property in furtherance of any commercial or industrial
601	601	21 enterprise, whether for-hire or not.
602	602	22 (34) Beginning January 1, 2008, tangible personal property
603	603	23 used in the construction or maintenance of a community water
604	604	24 supply, as defined under Section 3.145 of the Environmental
605	605	25 Protection Act, that is operated by a not-for-profit
606	606	26 corporation that holds a valid water supply permit issued
607	607
608	608
609	609
610	610
611	611
612	612	HB1647 - 16 - LRB103 00143 HLH 45148 b
613	613
614	614
615	615	HB1647- 17 -LRB103 00143 HLH 45148 b HB1647 - 17 - LRB103 00143 HLH 45148 b
616	616	HB1647 - 17 - LRB103 00143 HLH 45148 b
617	617	1 under Title IV of the Environmental Protection Act. This
618	618	2 paragraph is exempt from the provisions of Section 3-90.
619	619	3 (35) Beginning January 1, 2010 and continuing through
620	620	4 December 31, 2024, materials, parts, equipment, components,
621	621	5 and furnishings incorporated into or upon an aircraft as part
622	622	6 of the modification, refurbishment, completion, replacement,
623	623	7 repair, or maintenance of the aircraft. This exemption
624	624	8 includes consumable supplies used in the modification,
625	625	9 refurbishment, completion, replacement, repair, and
626	626	10 maintenance of aircraft, but excludes any materials, parts,
627	627	11 equipment, components, and consumable supplies used in the
628	628	12 modification, replacement, repair, and maintenance of aircraft
629	629	13 engines or power plants, whether such engines or power plants
630	630	14 are installed or uninstalled upon any such aircraft.
631	631	15 "Consumable supplies" include, but are not limited to,
632	632	16 adhesive, tape, sandpaper, general purpose lubricants,
633	633	17 cleaning solution, latex gloves, and protective films. This
634	634	18 exemption applies only to the use of qualifying tangible
635	635	19 personal property by persons who modify, refurbish, complete,
636	636	20 repair, replace, or maintain aircraft and who (i) hold an Air
637	637	21 Agency Certificate and are empowered to operate an approved
638	638	22 repair station by the Federal Aviation Administration, (ii)
639	639	23 have a Class IV Rating, and (iii) conduct operations in
640	640	24 accordance with Part 145 of the Federal Aviation Regulations.
641	641	25 The exemption does not include aircraft operated by a
642	642	26 commercial air carrier providing scheduled passenger air
643	643
644	644
645	645
646	646
647	647
648	648	HB1647 - 17 - LRB103 00143 HLH 45148 b
649	649
650	650
651	651	HB1647- 18 -LRB103 00143 HLH 45148 b HB1647 - 18 - LRB103 00143 HLH 45148 b
652	652	HB1647 - 18 - LRB103 00143 HLH 45148 b
653	653	1 service pursuant to authority issued under Part 121 or Part
654	654	2 129 of the Federal Aviation Regulations. The changes made to
655	655	3 this paragraph (35) by Public Act 98-534 are declarative of
656	656	4 existing law. It is the intent of the General Assembly that the
657	657	5 exemption under this paragraph (35) applies continuously from
658	658	6 January 1, 2010 through December 31, 2024; however, no claim
659	659	7 for credit or refund is allowed for taxes paid as a result of
660	660	8 the disallowance of this exemption on or after January 1, 2015
661	661	9 and prior to February 5, 2020 (the effective date of Public Act
662	662	10 101-629) this amendatory Act of the 101st General Assembly.
663	663	11 (36) Tangible personal property purchased by a
664	664	12 public-facilities corporation, as described in Section
665	665	13 11-65-10 of the Illinois Municipal Code, for purposes of
666	666	14 constructing or furnishing a municipal convention hall, but
667	667	15 only if the legal title to the municipal convention hall is
668	668	16 transferred to the municipality without any further
669	669	17 consideration by or on behalf of the municipality at the time
670	670	18 of the completion of the municipal convention hall or upon the
671	671	19 retirement or redemption of any bonds or other debt
672	672	20 instruments issued by the public-facilities corporation in
673	673	21 connection with the development of the municipal convention
674	674	22 hall. This exemption includes existing public-facilities
675	675	23 corporations as provided in Section 11-65-25 of the Illinois
676	676	24 Municipal Code. This paragraph is exempt from the provisions
677	677	25 of Section 3-90.
678	678	26 (37) Beginning January 1, 2017 and through December 31,
679	679
680	680
681	681
682	682
683	683
684	684	HB1647 - 18 - LRB103 00143 HLH 45148 b
685	685
686	686
687	687	HB1647- 19 -LRB103 00143 HLH 45148 b HB1647 - 19 - LRB103 00143 HLH 45148 b
688	688	HB1647 - 19 - LRB103 00143 HLH 45148 b
689	689	1 2026, menstrual pads, tampons, and menstrual cups.
690	690	2 (38) Merchandise that is subject to the Rental Purchase
691	691	3 Agreement Occupation and Use Tax. The purchaser must certify
692	692	4 that the item is purchased to be rented subject to a rental
693	693	5 purchase agreement, as defined in the Rental Purchase
694	694	6 Agreement Act, and provide proof of registration under the
695	695	7 Rental Purchase Agreement Occupation and Use Tax Act. This
696	696	8 paragraph is exempt from the provisions of Section 3-90.
697	697	9 (39) Tangible personal property purchased by a purchaser
698	698	10 who is exempt from the tax imposed by this Act by operation of
699	699	11 federal law. This paragraph is exempt from the provisions of
700	700	12 Section 3-90.
701	701	13 (40) Qualified tangible personal property used in the
702	702	14 construction or operation of a data center that has been
703	703	15 granted a certificate of exemption by the Department of
704	704	16 Commerce and Economic Opportunity, whether that tangible
705	705	17 personal property is purchased by the owner, operator, or
706	706	18 tenant of the data center or by a contractor or subcontractor
707	707	19 of the owner, operator, or tenant. Data centers that would
708	708	20 have qualified for a certificate of exemption prior to January
709	709	21 1, 2020 had Public Act 101-31 been in effect may apply for and
710	710	22 obtain an exemption for subsequent purchases of computer
711	711	23 equipment or enabling software purchased or leased to upgrade,
712	712	24 supplement, or replace computer equipment or enabling software
713	713	25 purchased or leased in the original investment that would have
714	714	26 qualified.
715	715
716	716
717	717
718	718
719	719
720	720	HB1647 - 19 - LRB103 00143 HLH 45148 b
721	721
722	722
723	723	HB1647- 20 -LRB103 00143 HLH 45148 b HB1647 - 20 - LRB103 00143 HLH 45148 b
724	724	HB1647 - 20 - LRB103 00143 HLH 45148 b
725	725	1 The Department of Commerce and Economic Opportunity shall
726	726	2 grant a certificate of exemption under this item (40) to
727	727	3 qualified data centers as defined by Section 605-1025 of the
728	728	4 Department of Commerce and Economic Opportunity Law of the
729	729	5 Civil Administrative Code of Illinois.
730	730	6 For the purposes of this item (40):
731	731	7 "Data center" means a building or a series of
732	732	8 buildings rehabilitated or constructed to house working
733	733	9 servers in one physical location or multiple sites within
734	734	10 the State of Illinois.
735	735	11 "Qualified tangible personal property" means:
736	736	12 electrical systems and equipment; climate control and
737	737	13 chilling equipment and systems; mechanical systems and
738	738	14 equipment; monitoring and secure systems; emergency
739	739	15 generators; hardware; computers; servers; data storage
740	740	16 devices; network connectivity equipment; racks; cabinets;
741	741	17 telecommunications cabling infrastructure; raised floor
742	742	18 systems; peripheral components or systems; software;
743	743	19 mechanical, electrical, or plumbing systems; battery
744	744	20 systems; cooling systems and towers; temperature control
745	745	21 systems; other cabling; and other data center
746	746	22 infrastructure equipment and systems necessary to operate
747	747	23 qualified tangible personal property, including fixtures;
748	748	24 and component parts of any of the foregoing, including
749	749	25 installation, maintenance, repair, refurbishment, and
750	750	26 replacement of qualified tangible personal property to
751	751
752	752
753	753
754	754
755	755
756	756	HB1647 - 20 - LRB103 00143 HLH 45148 b
757	757
758	758
759	759	HB1647- 21 -LRB103 00143 HLH 45148 b HB1647 - 21 - LRB103 00143 HLH 45148 b
760	760	HB1647 - 21 - LRB103 00143 HLH 45148 b
761	761	1 generate, transform, transmit, distribute, or manage
762	762	2 electricity necessary to operate qualified tangible
763	763	3 personal property; and all other tangible personal
764	764	4 property that is essential to the operations of a computer
765	765	5 data center. The term "qualified tangible personal
766	766	6 property" also includes building materials physically
767	767	7 incorporated in to the qualifying data center. To document
768	768	8 the exemption allowed under this Section, the retailer
769	769	9 must obtain from the purchaser a copy of the certificate
770	770	10 of eligibility issued by the Department of Commerce and
771	771	11 Economic Opportunity.
772	772	12 This item (40) is exempt from the provisions of Section
773	773	13 3-90.
774	774	14 (41) Beginning July 1, 2022, breast pumps, breast pump
775	775	15 collection and storage supplies, and breast pump kits. This
776	776	16 item (41) is exempt from the provisions of Section 3-90. As
777	777	17 used in this item (41):
778	778	18 "Breast pump" means an electrically controlled or
779	779	19 manually controlled pump device designed or marketed to be
780	780	20 used to express milk from a human breast during lactation,
781	781	21 including the pump device and any battery, AC adapter, or
782	782	22 other power supply unit that is used to power the pump
783	783	23 device and is packaged and sold with the pump device at the
784	784	24 time of sale.
785	785	25 "Breast pump collection and storage supplies" means
786	786	26 items of tangible personal property designed or marketed
787	787
788	788
789	789
790	790
791	791
792	792	HB1647 - 21 - LRB103 00143 HLH 45148 b
793	793
794	794
795	795	HB1647- 22 -LRB103 00143 HLH 45148 b HB1647 - 22 - LRB103 00143 HLH 45148 b
796	796	HB1647 - 22 - LRB103 00143 HLH 45148 b
797	797	1 to be used in conjunction with a breast pump to collect
798	798	2 milk expressed from a human breast and to store collected
799	799	3 milk until it is ready for consumption.
800	800	4 "Breast pump collection and storage supplies"
801	801	5 includes, but is not limited to: breast shields and breast
802	802	6 shield connectors; breast pump tubes and tubing adapters;
803	803	7 breast pump valves and membranes; backflow protectors and
804	804	8 backflow protector adaptors; bottles and bottle caps
805	805	9 specific to the operation of the breast pump; and breast
806	806	10 milk storage bags.
807	807	11 "Breast pump collection and storage supplies" does not
808	808	12 include: (1) bottles and bottle caps not specific to the
809	809	13 operation of the breast pump; (2) breast pump travel bags
810	810	14 and other similar carrying accessories, including ice
811	811	15 packs, labels, and other similar products; (3) breast pump
812	812	16 cleaning supplies; (4) nursing bras, bra pads, breast
813	813	17 shells, and other similar products; and (5) creams,
814	814	18 ointments, and other similar products that relieve
815	815	19 breastfeeding-related symptoms or conditions of the
816	816	20 breasts or nipples, unless sold as part of a breast pump
817	817	21 kit that is pre-packaged by the breast pump manufacturer
818	818	22 or distributor.
819	819	23 "Breast pump kit" means a kit that: (1) contains no
820	820	24 more than a breast pump, breast pump collection and
821	821	25 storage supplies, a rechargeable battery for operating the
822	822	26 breast pump, a breastmilk cooler, bottle stands, ice
823	823
824	824
825	825
826	826
827	827
828	828	HB1647 - 22 - LRB103 00143 HLH 45148 b
829	829
830	830
831	831	HB1647- 23 -LRB103 00143 HLH 45148 b HB1647 - 23 - LRB103 00143 HLH 45148 b
832	832	HB1647 - 23 - LRB103 00143 HLH 45148 b
833	833	1 packs, and a breast pump carrying case; and (2) is
834	834	2 pre-packaged as a breast pump kit by the breast pump
835	835	3 manufacturer or distributor.
836	836	4 (42) (41) Tangible personal property sold by or on behalf
837	837	5 of the State Treasurer pursuant to the Revised Uniform
838	838	6 Unclaimed Property Act. This item (42) (41) is exempt from the
839	839	7 provisions of Section 3-90.
840	840	8 (Source: P.A. 101-9, eff. 6-5-19; 101-31, eff. 6-28-19;
841	841	9 101-81, eff. 7-12-19; 101-629, eff. 2-5-20; 102-16, eff.
842	842	10 6-17-21; 102-700, Article 70, Section 70-5, eff. 4-19-22;
843	843	11 102-700, Article 75, Section 75-5, eff. 4-19-22; 102-1026,
844	844	12 eff. 5-27-22; revised 8-1-22.)
845	845	13 Section 10. The Service Use Tax Act is amended by changing
846	846	14 Section 3-5 as follows:
847	847	15 (35 ILCS 110/3-5)
848	848	16 Sec. 3-5. Exemptions. Use of the following tangible
849	849	17 personal property is exempt from the tax imposed by this Act:
850	850	18 (1) Personal property purchased from a corporation,
851	851	19 society, association, foundation, institution, or
852	852	20 organization, other than a limited liability company, that is
853	853	21 organized and operated as a not-for-profit service enterprise
854	854	22 for the benefit of persons 65 years of age or older if the
855	855	23 personal property was not purchased by the enterprise for the
856	856	24 purpose of resale by the enterprise.
857	857
858	858
859	859
860	860
861	861
862	862	HB1647 - 23 - LRB103 00143 HLH 45148 b
863	863
864	864
865	865	HB1647- 24 -LRB103 00143 HLH 45148 b HB1647 - 24 - LRB103 00143 HLH 45148 b
866	866	HB1647 - 24 - LRB103 00143 HLH 45148 b
867	867	1 (2) Personal property purchased by a non-profit Illinois
868	868	2 county fair association for use in conducting, operating, or
869	869	3 promoting the county fair.
870	870	4 (3) Personal property purchased by a not-for-profit arts
871	871	5 or cultural organization that establishes, by proof required
872	872	6 by the Department by rule, that it has received an exemption
873	873	7 under Section 501(c)(3) of the Internal Revenue Code and that
874	874	8 is organized and operated primarily for the presentation or
875	875	9 support of arts or cultural programming, activities, or
876	876	10 services. These organizations include, but are not limited to,
877	877	11 music and dramatic arts organizations such as symphony
878	878	12 orchestras and theatrical groups, arts and cultural service
879	879	13 organizations, local arts councils, visual arts organizations,
880	880	14 and media arts organizations. On and after July 1, 2001 (the
881	881	15 effective date of Public Act 92-35), however, an entity
882	882	16 otherwise eligible for this exemption shall not make tax-free
883	883	17 purchases unless it has an active identification number issued
884	884	18 by the Department.
885	885	19 (4) Legal tender, currency, medallions, or gold or silver
886	886	20 coinage issued by the State of Illinois, the government of the
887	887	21 United States of America, or the government of any foreign
888	888	22 country, and bullion.
889	889	23 (5) Until July 1, 2003 and beginning again on September 1,
890	890	24 2004 through August 30, 2014, graphic arts machinery and
891	891	25 equipment, including repair and replacement parts, both new
892	892	26 and used, and including that manufactured on special order or
893	893
894	894
895	895
896	896
897	897
898	898	HB1647 - 24 - LRB103 00143 HLH 45148 b
899	899
900	900
901	901	HB1647- 25 -LRB103 00143 HLH 45148 b HB1647 - 25 - LRB103 00143 HLH 45148 b
902	902	HB1647 - 25 - LRB103 00143 HLH 45148 b
903	903	1 purchased for lease, certified by the purchaser to be used
904	904	2 primarily for graphic arts production. Equipment includes
905	905	3 chemicals or chemicals acting as catalysts but only if the
906	906	4 chemicals or chemicals acting as catalysts effect a direct and
907	907	5 immediate change upon a graphic arts product. Beginning on
908	908	6 July 1, 2017, graphic arts machinery and equipment is included
909	909	7 in the manufacturing and assembling machinery and equipment
910	910	8 exemption under Section 2 of this Act.
911	911	9 (6) Personal property purchased from a teacher-sponsored
912	912	10 student organization affiliated with an elementary or
913	913	11 secondary school located in Illinois.
914	914	12 (7) Farm machinery and equipment, both new and used,
915	915	13 including that manufactured on special order, certified by the
916	916	14 purchaser to be used primarily for production agriculture or
917	917	15 State or federal agricultural programs, including individual
918	918	16 replacement parts for the machinery and equipment, including
919	919	17 machinery and equipment purchased for lease, and including
920	920	18 implements of husbandry defined in Section 1-130 of the
921	921	19 Illinois Vehicle Code, farm machinery and agricultural
922	922	20 chemical and fertilizer spreaders, and nurse wagons required
923	923	21 to be registered under Section 3-809 of the Illinois Vehicle
924	924	22 Code, but excluding other motor vehicles required to be
925	925	23 registered under the Illinois Vehicle Code. Horticultural
926	926	24 polyhouses or hoop houses used for propagating, growing, or
927	927	25 overwintering plants shall be considered farm machinery and
928	928	26 equipment under this item (7). Agricultural chemical tender
929	929
930	930
931	931
932	932
933	933
934	934	HB1647 - 25 - LRB103 00143 HLH 45148 b
935	935
936	936
937	937	HB1647- 26 -LRB103 00143 HLH 45148 b HB1647 - 26 - LRB103 00143 HLH 45148 b
938	938	HB1647 - 26 - LRB103 00143 HLH 45148 b
939	939	1 tanks and dry boxes shall include units sold separately from a
940	940	2 motor vehicle required to be licensed and units sold mounted
941	941	3 on a motor vehicle required to be licensed if the selling price
942	942	4 of the tender is separately stated.
943	943	5 Farm machinery and equipment shall include precision
944	944	6 farming equipment that is installed or purchased to be
945	945	7 installed on farm machinery and equipment including, but not
946	946	8 limited to, tractors, harvesters, sprayers, planters, seeders,
947	947	9 or spreaders. Precision farming equipment includes, but is not
948	948	10 limited to, soil testing sensors, computers, monitors,
949	949	11 software, global positioning and mapping systems, and other
950	950	12 such equipment.
951	951	13 Farm machinery and equipment also includes computers,
952	952	14 sensors, software, and related equipment used primarily in the
953	953	15 computer-assisted operation of production agriculture
954	954	16 facilities, equipment, and activities such as, but not limited
955	955	17 to, the collection, monitoring, and correlation of animal and
956	956	18 crop data for the purpose of formulating animal diets and
957	957	19 agricultural chemicals.
958	958	20 Beginning on January 1, 2024, farm machinery and equipment
959	959	21 also includes electrical power generation equipment used
960	960	22 primarily for production agriculture.
961	961	23 This item (7) is exempt from the provisions of Section
962	962	24 3-75.
963	963	25 (8) Until June 30, 2013, fuel and petroleum products sold
964	964	26 to or used by an air common carrier, certified by the carrier
965	965
966	966
967	967
968	968
969	969
970	970	HB1647 - 26 - LRB103 00143 HLH 45148 b
971	971
972	972
973	973	HB1647- 27 -LRB103 00143 HLH 45148 b HB1647 - 27 - LRB103 00143 HLH 45148 b
974	974	HB1647 - 27 - LRB103 00143 HLH 45148 b
975	975	1 to be used for consumption, shipment, or storage in the
976	976	2 conduct of its business as an air common carrier, for a flight
977	977	3 destined for or returning from a location or locations outside
978	978	4 the United States without regard to previous or subsequent
979	979	5 domestic stopovers.
980	980	6 Beginning July 1, 2013, fuel and petroleum products sold
981	981	7 to or used by an air carrier, certified by the carrier to be
982	982	8 used for consumption, shipment, or storage in the conduct of
983	983	9 its business as an air common carrier, for a flight that (i) is
984	984	10 engaged in foreign trade or is engaged in trade between the
985	985	11 United States and any of its possessions and (ii) transports
986	986	12 at least one individual or package for hire from the city of
987	987	13 origination to the city of final destination on the same
988	988	14 aircraft, without regard to a change in the flight number of
989	989	15 that aircraft.
990	990	16 (9) Proceeds of mandatory service charges separately
991	991	17 stated on customers' bills for the purchase and consumption of
992	992	18 food and beverages acquired as an incident to the purchase of a
993	993	19 service from a serviceman, to the extent that the proceeds of
994	994	20 the service charge are in fact turned over as tips or as a
995	995	21 substitute for tips to the employees who participate directly
996	996	22 in preparing, serving, hosting or cleaning up the food or
997	997	23 beverage function with respect to which the service charge is
998	998	24 imposed.
999	999	25 (10) Until July 1, 2003, oil field exploration, drilling,
1000	1000	26 and production equipment, including (i) rigs and parts of
1001	1001
1002	1002
1003	1003
1004	1004
1005	1005
1006	1006	HB1647 - 27 - LRB103 00143 HLH 45148 b
1007	1007
1008	1008
1009	1009	HB1647- 28 -LRB103 00143 HLH 45148 b HB1647 - 28 - LRB103 00143 HLH 45148 b
1010	1010	HB1647 - 28 - LRB103 00143 HLH 45148 b
1011	1011	1 rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)
1012	1012	2 pipe and tubular goods, including casing and drill strings,
1013	1013	3 (iii) pumps and pump-jack units, (iv) storage tanks and flow
1014	1014	4 lines, (v) any individual replacement part for oil field
1015	1015	5 exploration, drilling, and production equipment, and (vi)
1016	1016	6 machinery and equipment purchased for lease; but excluding
1017	1017	7 motor vehicles required to be registered under the Illinois
1018	1018	8 Vehicle Code.
1019	1019	9 (11) Proceeds from the sale of photoprocessing machinery
1020	1020	10 and equipment, including repair and replacement parts, both
1021	1021	11 new and used, including that manufactured on special order,
1022	1022	12 certified by the purchaser to be used primarily for
1023	1023	13 photoprocessing, and including photoprocessing machinery and
1024	1024	14 equipment purchased for lease.
1025	1025	15 (12) Until July 1, 2028, coal and aggregate exploration,
1026	1026	16 mining, off-highway hauling, processing, maintenance, and
1027	1027	17 reclamation equipment, including replacement parts and
1028	1028	18 equipment, and including equipment purchased for lease, but
1029	1029	19 excluding motor vehicles required to be registered under the
1030	1030	20 Illinois Vehicle Code. The changes made to this Section by
1031	1031	21 Public Act 97-767 apply on and after July 1, 2003, but no claim
1032	1032	22 for credit or refund is allowed on or after August 16, 2013
1033	1033	23 (the effective date of Public Act 98-456) for such taxes paid
1034	1034	24 during the period beginning July 1, 2003 and ending on August
1035	1035	25 16, 2013 (the effective date of Public Act 98-456).
1036	1036	26 (13) Semen used for artificial insemination of livestock
1037	1037
1038	1038
1039	1039
1040	1040
1041	1041
1042	1042	HB1647 - 28 - LRB103 00143 HLH 45148 b
1043	1043
1044	1044
1045	1045	HB1647- 29 -LRB103 00143 HLH 45148 b HB1647 - 29 - LRB103 00143 HLH 45148 b
1046	1046	HB1647 - 29 - LRB103 00143 HLH 45148 b
1047	1047	1 for direct agricultural production.
1048	1048	2 (14) Horses, or interests in horses, registered with and
1049	1049	3 meeting the requirements of any of the Arabian Horse Club
1050	1050	4 Registry of America, Appaloosa Horse Club, American Quarter
1051	1051	5 Horse Association, United States Trotting Association, or
1052	1052	6 Jockey Club, as appropriate, used for purposes of breeding or
1053	1053	7 racing for prizes. This item (14) is exempt from the
1054	1054	8 provisions of Section 3-75, and the exemption provided for
1055	1055	9 under this item (14) applies for all periods beginning May 30,
1056	1056	10 1995, but no claim for credit or refund is allowed on or after
1057	1057	11 January 1, 2008 (the effective date of Public Act 95-88) for
1058	1058	12 such taxes paid during the period beginning May 30, 2000 and
1059	1059	13 ending on January 1, 2008 (the effective date of Public Act
1060	1060	14 95-88).
1061	1061	15 (15) Computers and communications equipment utilized for
1062	1062	16 any hospital purpose and equipment used in the diagnosis,
1063	1063	17 analysis, or treatment of hospital patients purchased by a
1064	1064	18 lessor who leases the equipment, under a lease of one year or
1065	1065	19 longer executed or in effect at the time the lessor would
1066	1066	20 otherwise be subject to the tax imposed by this Act, to a
1067	1067	21 hospital that has been issued an active tax exemption
1068	1068	22 identification number by the Department under Section 1g of
1069	1069	23 the Retailers' Occupation Tax Act. If the equipment is leased
1070	1070	24 in a manner that does not qualify for this exemption or is used
1071	1071	25 in any other non-exempt manner, the lessor shall be liable for
1072	1072	26 the tax imposed under this Act or the Use Tax Act, as the case
1073	1073
1074	1074
1075	1075
1076	1076
1077	1077
1078	1078	HB1647 - 29 - LRB103 00143 HLH 45148 b
1079	1079
1080	1080
1081	1081	HB1647- 30 -LRB103 00143 HLH 45148 b HB1647 - 30 - LRB103 00143 HLH 45148 b
1082	1082	HB1647 - 30 - LRB103 00143 HLH 45148 b
1083	1083	1 may be, based on the fair market value of the property at the
1084	1084	2 time the non-qualifying use occurs. No lessor shall collect or
1085	1085	3 attempt to collect an amount (however designated) that
1086	1086	4 purports to reimburse that lessor for the tax imposed by this
1087	1087	5 Act or the Use Tax Act, as the case may be, if the tax has not
1088	1088	6 been paid by the lessor. If a lessor improperly collects any
1089	1089	7 such amount from the lessee, the lessee shall have a legal
1090	1090	8 right to claim a refund of that amount from the lessor. If,
1091	1091	9 however, that amount is not refunded to the lessee for any
1092	1092	10 reason, the lessor is liable to pay that amount to the
1093	1093	11 Department.
1094	1094	12 (16) Personal property purchased by a lessor who leases
1095	1095	13 the property, under a lease of one year or longer executed or
1096	1096	14 in effect at the time the lessor would otherwise be subject to
1097	1097	15 the tax imposed by this Act, to a governmental body that has
1098	1098	16 been issued an active tax exemption identification number by
1099	1099	17 the Department under Section 1g of the Retailers' Occupation
1100	1100	18 Tax Act. If the property is leased in a manner that does not
1101	1101	19 qualify for this exemption or is used in any other non-exempt
1102	1102	20 manner, the lessor shall be liable for the tax imposed under
1103	1103	21 this Act or the Use Tax Act, as the case may be, based on the
1104	1104	22 fair market value of the property at the time the
1105	1105	23 non-qualifying use occurs. No lessor shall collect or attempt
1106	1106	24 to collect an amount (however designated) that purports to
1107	1107	25 reimburse that lessor for the tax imposed by this Act or the
1108	1108	26 Use Tax Act, as the case may be, if the tax has not been paid
1109	1109
1110	1110
1111	1111
1112	1112
1113	1113
1114	1114	HB1647 - 30 - LRB103 00143 HLH 45148 b
1115	1115
1116	1116
1117	1117	HB1647- 31 -LRB103 00143 HLH 45148 b HB1647 - 31 - LRB103 00143 HLH 45148 b
1118	1118	HB1647 - 31 - LRB103 00143 HLH 45148 b
1119	1119	1 by the lessor. If a lessor improperly collects any such amount
1120	1120	2 from the lessee, the lessee shall have a legal right to claim a
1121	1121	3 refund of that amount from the lessor. If, however, that
1122	1122	4 amount is not refunded to the lessee for any reason, the lessor
1123	1123	5 is liable to pay that amount to the Department.
1124	1124	6 (17) Beginning with taxable years ending on or after
1125	1125	7 December 31, 1995 and ending with taxable years ending on or
1126	1126	8 before December 31, 2004, personal property that is donated
1127	1127	9 for disaster relief to be used in a State or federally declared
1128	1128	10 disaster area in Illinois or bordering Illinois by a
1129	1129	11 manufacturer or retailer that is registered in this State to a
1130	1130	12 corporation, society, association, foundation, or institution
1131	1131	13 that has been issued a sales tax exemption identification
1132	1132	14 number by the Department that assists victims of the disaster
1133	1133	15 who reside within the declared disaster area.
1134	1134	16 (18) Beginning with taxable years ending on or after
1135	1135	17 December 31, 1995 and ending with taxable years ending on or
1136	1136	18 before December 31, 2004, personal property that is used in
1137	1137	19 the performance of infrastructure repairs in this State,
1138	1138	20 including but not limited to municipal roads and streets,
1139	1139	21 access roads, bridges, sidewalks, waste disposal systems,
1140	1140	22 water and sewer line extensions, water distribution and
1141	1141	23 purification facilities, storm water drainage and retention
1142	1142	24 facilities, and sewage treatment facilities, resulting from a
1143	1143	25 State or federally declared disaster in Illinois or bordering
1144	1144	26 Illinois when such repairs are initiated on facilities located
1145	1145
1146	1146
1147	1147
1148	1148
1149	1149
1150	1150	HB1647 - 31 - LRB103 00143 HLH 45148 b
1151	1151
1152	1152
1153	1153	HB1647- 32 -LRB103 00143 HLH 45148 b HB1647 - 32 - LRB103 00143 HLH 45148 b
1154	1154	HB1647 - 32 - LRB103 00143 HLH 45148 b
1155	1155	1 in the declared disaster area within 6 months after the
1156	1156	2 disaster.
1157	1157	3 (19) Beginning July 1, 1999, game or game birds purchased
1158	1158	4 at a "game breeding and hunting preserve area" as that term is
1159	1159	5 used in the Wildlife Code. This paragraph is exempt from the
1160	1160	6 provisions of Section 3-75.
1161	1161	7 (20) A motor vehicle, as that term is defined in Section
1162	1162	8 1-146 of the Illinois Vehicle Code, that is donated to a
1163	1163	9 corporation, limited liability company, society, association,
1164	1164	10 foundation, or institution that is determined by the
1165	1165	11 Department to be organized and operated exclusively for
1166	1166	12 educational purposes. For purposes of this exemption, "a
1167	1167	13 corporation, limited liability company, society, association,
1168	1168	14 foundation, or institution organized and operated exclusively
1169	1169	15 for educational purposes" means all tax-supported public
1170	1170	16 schools, private schools that offer systematic instruction in
1171	1171	17 useful branches of learning by methods common to public
1172	1172	18 schools and that compare favorably in their scope and
1173	1173	19 intensity with the course of study presented in tax-supported
1174	1174	20 schools, and vocational or technical schools or institutes
1175	1175	21 organized and operated exclusively to provide a course of
1176	1176	22 study of not less than 6 weeks duration and designed to prepare
1177	1177	23 individuals to follow a trade or to pursue a manual,
1178	1178	24 technical, mechanical, industrial, business, or commercial
1179	1179	25 occupation.
1180	1180	26 (21) Beginning January 1, 2000, personal property,
1181	1181
1182	1182
1183	1183
1184	1184
1185	1185
1186	1186	HB1647 - 32 - LRB103 00143 HLH 45148 b
1187	1187
1188	1188
1189	1189	HB1647- 33 -LRB103 00143 HLH 45148 b HB1647 - 33 - LRB103 00143 HLH 45148 b
1190	1190	HB1647 - 33 - LRB103 00143 HLH 45148 b
1191	1191	1 including food, purchased through fundraising events for the
1192	1192	2 benefit of a public or private elementary or secondary school,
1193	1193	3 a group of those schools, or one or more school districts if
1194	1194	4 the events are sponsored by an entity recognized by the school
1195	1195	5 district that consists primarily of volunteers and includes
1196	1196	6 parents and teachers of the school children. This paragraph
1197	1197	7 does not apply to fundraising events (i) for the benefit of
1198	1198	8 private home instruction or (ii) for which the fundraising
1199	1199	9 entity purchases the personal property sold at the events from
1200	1200	10 another individual or entity that sold the property for the
1201	1201	11 purpose of resale by the fundraising entity and that profits
1202	1202	12 from the sale to the fundraising entity. This paragraph is
1203	1203	13 exempt from the provisions of Section 3-75.
1204	1204	14 (22) Beginning January 1, 2000 and through December 31,
1205	1205	15 2001, new or used automatic vending machines that prepare and
1206	1206	16 serve hot food and beverages, including coffee, soup, and
1207	1207	17 other items, and replacement parts for these machines.
1208	1208	18 Beginning January 1, 2002 and through June 30, 2003, machines
1209	1209	19 and parts for machines used in commercial, coin-operated
1210	1210	20 amusement and vending business if a use or occupation tax is
1211	1211	21 paid on the gross receipts derived from the use of the
1212	1212	22 commercial, coin-operated amusement and vending machines. This
1213	1213	23 paragraph is exempt from the provisions of Section 3-75.
1214	1214	24 (23) Beginning August 23, 2001 and through June 30, 2016,
1215	1215	25 food for human consumption that is to be consumed off the
1216	1216	26 premises where it is sold (other than alcoholic beverages,
1217	1217
1218	1218
1219	1219
1220	1220
1221	1221
1222	1222	HB1647 - 33 - LRB103 00143 HLH 45148 b
1223	1223
1224	1224
1225	1225	HB1647- 34 -LRB103 00143 HLH 45148 b HB1647 - 34 - LRB103 00143 HLH 45148 b
1226	1226	HB1647 - 34 - LRB103 00143 HLH 45148 b
1227	1227	1 soft drinks, and food that has been prepared for immediate
1228	1228	2 consumption) and prescription and nonprescription medicines,
1229	1229	3 drugs, medical appliances, and insulin, urine testing
1230	1230	4 materials, syringes, and needles used by diabetics, for human
1231	1231	5 use, when purchased for use by a person receiving medical
1232	1232	6 assistance under Article V of the Illinois Public Aid Code who
1233	1233	7 resides in a licensed long-term care facility, as defined in
1234	1234	8 the Nursing Home Care Act, or in a licensed facility as defined
1235	1235	9 in the ID/DD Community Care Act, the MC/DD Act, or the
1236	1236	10 Specialized Mental Health Rehabilitation Act of 2013.
1237	1237	11 (24) Beginning on August 2, 2001 (the effective date of
1238	1238	12 Public Act 92-227), computers and communications equipment
1239	1239	13 utilized for any hospital purpose and equipment used in the
1240	1240	14 diagnosis, analysis, or treatment of hospital patients
1241	1241	15 purchased by a lessor who leases the equipment, under a lease
1242	1242	16 of one year or longer executed or in effect at the time the
1243	1243	17 lessor would otherwise be subject to the tax imposed by this
1244	1244	18 Act, to a hospital that has been issued an active tax exemption
1245	1245	19 identification number by the Department under Section 1g of
1246	1246	20 the Retailers' Occupation Tax Act. If the equipment is leased
1247	1247	21 in a manner that does not qualify for this exemption or is used
1248	1248	22 in any other nonexempt manner, the lessor shall be liable for
1249	1249	23 the tax imposed under this Act or the Use Tax Act, as the case
1250	1250	24 may be, based on the fair market value of the property at the
1251	1251	25 time the nonqualifying use occurs. No lessor shall collect or
1252	1252	26 attempt to collect an amount (however designated) that
1253	1253
1254	1254
1255	1255
1256	1256
1257	1257
1258	1258	HB1647 - 34 - LRB103 00143 HLH 45148 b
1259	1259
1260	1260
1261	1261	HB1647- 35 -LRB103 00143 HLH 45148 b HB1647 - 35 - LRB103 00143 HLH 45148 b
1262	1262	HB1647 - 35 - LRB103 00143 HLH 45148 b
1263	1263	1 purports to reimburse that lessor for the tax imposed by this
1264	1264	2 Act or the Use Tax Act, as the case may be, if the tax has not
1265	1265	3 been paid by the lessor. If a lessor improperly collects any
1266	1266	4 such amount from the lessee, the lessee shall have a legal
1267	1267	5 right to claim a refund of that amount from the lessor. If,
1268	1268	6 however, that amount is not refunded to the lessee for any
1269	1269	7 reason, the lessor is liable to pay that amount to the
1270	1270	8 Department. This paragraph is exempt from the provisions of
1271	1271	9 Section 3-75.
1272	1272	10 (25) Beginning on August 2, 2001 (the effective date of
1273	1273	11 Public Act 92-227), personal property purchased by a lessor
1274	1274	12 who leases the property, under a lease of one year or longer
1275	1275	13 executed or in effect at the time the lessor would otherwise be
1276	1276	14 subject to the tax imposed by this Act, to a governmental body
1277	1277	15 that has been issued an active tax exemption identification
1278	1278	16 number by the Department under Section 1g of the Retailers'
1279	1279	17 Occupation Tax Act. If the property is leased in a manner that
1280	1280	18 does not qualify for this exemption or is used in any other
1281	1281	19 nonexempt manner, the lessor shall be liable for the tax
1282	1282	20 imposed under this Act or the Use Tax Act, as the case may be,
1283	1283	21 based on the fair market value of the property at the time the
1284	1284	22 nonqualifying use occurs. No lessor shall collect or attempt
1285	1285	23 to collect an amount (however designated) that purports to
1286	1286	24 reimburse that lessor for the tax imposed by this Act or the
1287	1287	25 Use Tax Act, as the case may be, if the tax has not been paid
1288	1288	26 by the lessor. If a lessor improperly collects any such amount
1289	1289
1290	1290
1291	1291
1292	1292
1293	1293
1294	1294	HB1647 - 35 - LRB103 00143 HLH 45148 b
1295	1295
1296	1296
1297	1297	HB1647- 36 -LRB103 00143 HLH 45148 b HB1647 - 36 - LRB103 00143 HLH 45148 b
1298	1298	HB1647 - 36 - LRB103 00143 HLH 45148 b
1299	1299	1 from the lessee, the lessee shall have a legal right to claim a
1300	1300	2 refund of that amount from the lessor. If, however, that
1301	1301	3 amount is not refunded to the lessee for any reason, the lessor
1302	1302	4 is liable to pay that amount to the Department. This paragraph
1303	1303	5 is exempt from the provisions of Section 3-75.
1304	1304	6 (26) Beginning January 1, 2008, tangible personal property
1305	1305	7 used in the construction or maintenance of a community water
1306	1306	8 supply, as defined under Section 3.145 of the Environmental
1307	1307	9 Protection Act, that is operated by a not-for-profit
1308	1308	10 corporation that holds a valid water supply permit issued
1309	1309	11 under Title IV of the Environmental Protection Act. This
1310	1310	12 paragraph is exempt from the provisions of Section 3-75.
1311	1311	13 (27) Beginning January 1, 2010 and continuing through
1312	1312	14 December 31, 2024, materials, parts, equipment, components,
1313	1313	15 and furnishings incorporated into or upon an aircraft as part
1314	1314	16 of the modification, refurbishment, completion, replacement,
1315	1315	17 repair, or maintenance of the aircraft. This exemption
1316	1316	18 includes consumable supplies used in the modification,
1317	1317	19 refurbishment, completion, replacement, repair, and
1318	1318	20 maintenance of aircraft, but excludes any materials, parts,
1319	1319	21 equipment, components, and consumable supplies used in the
1320	1320	22 modification, replacement, repair, and maintenance of aircraft
1321	1321	23 engines or power plants, whether such engines or power plants
1322	1322	24 are installed or uninstalled upon any such aircraft.
1323	1323	25 "Consumable supplies" include, but are not limited to,
1324	1324	26 adhesive, tape, sandpaper, general purpose lubricants,
1325	1325
1326	1326
1327	1327
1328	1328
1329	1329
1330	1330	HB1647 - 36 - LRB103 00143 HLH 45148 b
1331	1331
1332	1332
1333	1333	HB1647- 37 -LRB103 00143 HLH 45148 b HB1647 - 37 - LRB103 00143 HLH 45148 b
1334	1334	HB1647 - 37 - LRB103 00143 HLH 45148 b
1335	1335	1 cleaning solution, latex gloves, and protective films. This
1336	1336	2 exemption applies only to the use of qualifying tangible
1337	1337	3 personal property transferred incident to the modification,
1338	1338	4 refurbishment, completion, replacement, repair, or maintenance
1339	1339	5 of aircraft by persons who (i) hold an Air Agency Certificate
1340	1340	6 and are empowered to operate an approved repair station by the
1341	1341	7 Federal Aviation Administration, (ii) have a Class IV Rating,
1342	1342	8 and (iii) conduct operations in accordance with Part 145 of
1343	1343	9 the Federal Aviation Regulations. The exemption does not
1344	1344	10 include aircraft operated by a commercial air carrier
1345	1345	11 providing scheduled passenger air service pursuant to
1346	1346	12 authority issued under Part 121 or Part 129 of the Federal
1347	1347	13 Aviation Regulations. The changes made to this paragraph (27)
1348	1348	14 by Public Act 98-534 are declarative of existing law. It is the
1349	1349	15 intent of the General Assembly that the exemption under this
1350	1350	16 paragraph (27) applies continuously from January 1, 2010
1351	1351	17 through December 31, 2024; however, no claim for credit or
1352	1352	18 refund is allowed for taxes paid as a result of the
1353	1353	19 disallowance of this exemption on or after January 1, 2015 and
1354	1354	20 prior to February 5, 2020 (the effective date of Public Act
1355	1355	21 101-629) this amendatory Act of the 101st General Assembly.
1356	1356	22 (28) Tangible personal property purchased by a
1357	1357	23 public-facilities corporation, as described in Section
1358	1358	24 11-65-10 of the Illinois Municipal Code, for purposes of
1359	1359	25 constructing or furnishing a municipal convention hall, but
1360	1360	26 only if the legal title to the municipal convention hall is
1361	1361
1362	1362
1363	1363
1364	1364
1365	1365
1366	1366	HB1647 - 37 - LRB103 00143 HLH 45148 b
1367	1367
1368	1368
1369	1369	HB1647- 38 -LRB103 00143 HLH 45148 b HB1647 - 38 - LRB103 00143 HLH 45148 b
1370	1370	HB1647 - 38 - LRB103 00143 HLH 45148 b
1371	1371	1 transferred to the municipality without any further
1372	1372	2 consideration by or on behalf of the municipality at the time
1373	1373	3 of the completion of the municipal convention hall or upon the
1374	1374	4 retirement or redemption of any bonds or other debt
1375	1375	5 instruments issued by the public-facilities corporation in
1376	1376	6 connection with the development of the municipal convention
1377	1377	7 hall. This exemption includes existing public-facilities
1378	1378	8 corporations as provided in Section 11-65-25 of the Illinois
1379	1379	9 Municipal Code. This paragraph is exempt from the provisions
1380	1380	10 of Section 3-75.
1381	1381	11 (29) Beginning January 1, 2017 and through December 31,
1382	1382	12 2026, menstrual pads, tampons, and menstrual cups.
1383	1383	13 (30) Tangible personal property transferred to a purchaser
1384	1384	14 who is exempt from the tax imposed by this Act by operation of
1385	1385	15 federal law. This paragraph is exempt from the provisions of
1386	1386	16 Section 3-75.
1387	1387	17 (31) Qualified tangible personal property used in the
1388	1388	18 construction or operation of a data center that has been
1389	1389	19 granted a certificate of exemption by the Department of
1390	1390	20 Commerce and Economic Opportunity, whether that tangible
1391	1391	21 personal property is purchased by the owner, operator, or
1392	1392	22 tenant of the data center or by a contractor or subcontractor
1393	1393	23 of the owner, operator, or tenant. Data centers that would
1394	1394	24 have qualified for a certificate of exemption prior to January
1395	1395	25 1, 2020 had Public Act 101-31 this amendatory Act of the 101st
1396	1396	26 General Assembly been in effect, may apply for and obtain an
1397	1397
1398	1398
1399	1399
1400	1400
1401	1401
1402	1402	HB1647 - 38 - LRB103 00143 HLH 45148 b
1403	1403
1404	1404
1405	1405	HB1647- 39 -LRB103 00143 HLH 45148 b HB1647 - 39 - LRB103 00143 HLH 45148 b
1406	1406	HB1647 - 39 - LRB103 00143 HLH 45148 b
1407	1407	1 exemption for subsequent purchases of computer equipment or
1408	1408	2 enabling software purchased or leased to upgrade, supplement,
1409	1409	3 or replace computer equipment or enabling software purchased
1410	1410	4 or leased in the original investment that would have
1411	1411	5 qualified.
1412	1412	6 The Department of Commerce and Economic Opportunity shall
1413	1413	7 grant a certificate of exemption under this item (31) to
1414	1414	8 qualified data centers as defined by Section 605-1025 of the
1415	1415	9 Department of Commerce and Economic Opportunity Law of the
1416	1416	10 Civil Administrative Code of Illinois.
1417	1417	11 For the purposes of this item (31):
1418	1418	12 "Data center" means a building or a series of
1419	1419	13 buildings rehabilitated or constructed to house working
1420	1420	14 servers in one physical location or multiple sites within
1421	1421	15 the State of Illinois.
1422	1422	16 "Qualified tangible personal property" means:
1423	1423	17 electrical systems and equipment; climate control and
1424	1424	18 chilling equipment and systems; mechanical systems and
1425	1425	19 equipment; monitoring and secure systems; emergency
1426	1426	20 generators; hardware; computers; servers; data storage
1427	1427	21 devices; network connectivity equipment; racks; cabinets;
1428	1428	22 telecommunications cabling infrastructure; raised floor
1429	1429	23 systems; peripheral components or systems; software;
1430	1430	24 mechanical, electrical, or plumbing systems; battery
1431	1431	25 systems; cooling systems and towers; temperature control
1432	1432	26 systems; other cabling; and other data center
1433	1433
1434	1434
1435	1435
1436	1436
1437	1437
1438	1438	HB1647 - 39 - LRB103 00143 HLH 45148 b
1439	1439
1440	1440
1441	1441	HB1647- 40 -LRB103 00143 HLH 45148 b HB1647 - 40 - LRB103 00143 HLH 45148 b
1442	1442	HB1647 - 40 - LRB103 00143 HLH 45148 b
1443	1443	1 infrastructure equipment and systems necessary to operate
1444	1444	2 qualified tangible personal property, including fixtures;
1445	1445	3 and component parts of any of the foregoing, including
1446	1446	4 installation, maintenance, repair, refurbishment, and
1447	1447	5 replacement of qualified tangible personal property to
1448	1448	6 generate, transform, transmit, distribute, or manage
1449	1449	7 electricity necessary to operate qualified tangible
1450	1450	8 personal property; and all other tangible personal
1451	1451	9 property that is essential to the operations of a computer
1452	1452	10 data center. The term "qualified tangible personal
1453	1453	11 property" also includes building materials physically
1454	1454	12 incorporated in to the qualifying data center. To document
1455	1455	13 the exemption allowed under this Section, the retailer
1456	1456	14 must obtain from the purchaser a copy of the certificate
1457	1457	15 of eligibility issued by the Department of Commerce and
1458	1458	16 Economic Opportunity.
1459	1459	17 This item (31) is exempt from the provisions of Section
1460	1460	18 3-75.
1461	1461	19 (32) Beginning July 1, 2022, breast pumps, breast pump
1462	1462	20 collection and storage supplies, and breast pump kits. This
1463	1463	21 item (32) is exempt from the provisions of Section 3-75. As
1464	1464	22 used in this item (32):
1465	1465	23 "Breast pump" means an electrically controlled or
1466	1466	24 manually controlled pump device designed or marketed to be
1467	1467	25 used to express milk from a human breast during lactation,
1468	1468	26 including the pump device and any battery, AC adapter, or
1469	1469
1470	1470
1471	1471
1472	1472
1473	1473
1474	1474	HB1647 - 40 - LRB103 00143 HLH 45148 b
1475	1475
1476	1476
1477	1477	HB1647- 41 -LRB103 00143 HLH 45148 b HB1647 - 41 - LRB103 00143 HLH 45148 b
1478	1478	HB1647 - 41 - LRB103 00143 HLH 45148 b
1479	1479	1 other power supply unit that is used to power the pump
1480	1480	2 device and is packaged and sold with the pump device at the
1481	1481	3 time of sale.
1482	1482	4 "Breast pump collection and storage supplies" means
1483	1483	5 items of tangible personal property designed or marketed
1484	1484	6 to be used in conjunction with a breast pump to collect
1485	1485	7 milk expressed from a human breast and to store collected
1486	1486	8 milk until it is ready for consumption.
1487	1487	9 "Breast pump collection and storage supplies"
1488	1488	10 includes, but is not limited to: breast shields and breast
1489	1489	11 shield connectors; breast pump tubes and tubing adapters;
1490	1490	12 breast pump valves and membranes; backflow protectors and
1491	1491	13 backflow protector adaptors; bottles and bottle caps
1492	1492	14 specific to the operation of the breast pump; and breast
1493	1493	15 milk storage bags.
1494	1494	16 "Breast pump collection and storage supplies" does not
1495	1495	17 include: (1) bottles and bottle caps not specific to the
1496	1496	18 operation of the breast pump; (2) breast pump travel bags
1497	1497	19 and other similar carrying accessories, including ice
1498	1498	20 packs, labels, and other similar products; (3) breast pump
1499	1499	21 cleaning supplies; (4) nursing bras, bra pads, breast
1500	1500	22 shells, and other similar products; and (5) creams,
1501	1501	23 ointments, and other similar products that relieve
1502	1502	24 breastfeeding-related symptoms or conditions of the
1503	1503	25 breasts or nipples, unless sold as part of a breast pump
1504	1504	26 kit that is pre-packaged by the breast pump manufacturer
1505	1505
1506	1506
1507	1507
1508	1508
1509	1509
1510	1510	HB1647 - 41 - LRB103 00143 HLH 45148 b
1511	1511
1512	1512
1513	1513	HB1647- 42 -LRB103 00143 HLH 45148 b HB1647 - 42 - LRB103 00143 HLH 45148 b
1514	1514	HB1647 - 42 - LRB103 00143 HLH 45148 b
1515	1515	1 or distributor.
1516	1516	2 "Breast pump kit" means a kit that: (1) contains no
1517	1517	3 more than a breast pump, breast pump collection and
1518	1518	4 storage supplies, a rechargeable battery for operating the
1519	1519	5 breast pump, a breastmilk cooler, bottle stands, ice
1520	1520	6 packs, and a breast pump carrying case; and (2) is
1521	1521	7 pre-packaged as a breast pump kit by the breast pump
1522	1522	8 manufacturer or distributor.
1523	1523	9 (33) (32) Tangible personal property sold by or on behalf
1524	1524	10 of the State Treasurer pursuant to the Revised Uniform
1525	1525	11 Unclaimed Property Act. This item (33) (32) is exempt from the
1526	1526	12 provisions of Section 3-75.
1527	1527	13 (Source: P.A. 101-31, eff. 6-28-19; 101-81, eff. 7-12-19;
1528	1528	14 101-629, eff. 2-5-20; 102-16, eff. 6-17-21; 102-700, Article
1529	1529	15 70, Section 70-10, eff. 4-19-22; 102-700, Article 75, Section
1530	1530	16 75-10, eff. 4-19-22; 102-1026, eff. 5-27-22; revised 8-3-22.)
1531	1531	17 Section 15. The Service Occupation Tax Act is amended by
1532	1532	18 changing Section 3-5 as follows:
1533	1533	19 (35 ILCS 115/3-5)
1534	1534	20 Sec. 3-5. Exemptions. The following tangible personal
1535	1535	21 property is exempt from the tax imposed by this Act:
1536	1536	22 (1) Personal property sold by a corporation, society,
1537	1537	23 association, foundation, institution, or organization, other
1538	1538	24 than a limited liability company, that is organized and
1539	1539
1540	1540
1541	1541
1542	1542
1543	1543
1544	1544	HB1647 - 42 - LRB103 00143 HLH 45148 b
1545	1545
1546	1546
1547	1547	HB1647- 43 -LRB103 00143 HLH 45148 b HB1647 - 43 - LRB103 00143 HLH 45148 b
1548	1548	HB1647 - 43 - LRB103 00143 HLH 45148 b
1549	1549	1 operated as a not-for-profit service enterprise for the
1550	1550	2 benefit of persons 65 years of age or older if the personal
1551	1551	3 property was not purchased by the enterprise for the purpose
1552	1552	4 of resale by the enterprise.
1553	1553	5 (2) Personal property purchased by a not-for-profit
1554	1554	6 Illinois county fair association for use in conducting,
1555	1555	7 operating, or promoting the county fair.
1556	1556	8 (3) Personal property purchased by any not-for-profit arts
1557	1557	9 or cultural organization that establishes, by proof required
1558	1558	10 by the Department by rule, that it has received an exemption
1559	1559	11 under Section 501(c)(3) of the Internal Revenue Code and that
1560	1560	12 is organized and operated primarily for the presentation or
1561	1561	13 support of arts or cultural programming, activities, or
1562	1562	14 services. These organizations include, but are not limited to,
1563	1563	15 music and dramatic arts organizations such as symphony
1564	1564	16 orchestras and theatrical groups, arts and cultural service
1565	1565	17 organizations, local arts councils, visual arts organizations,
1566	1566	18 and media arts organizations. On and after July 1, 2001 (the
1567	1567	19 effective date of Public Act 92-35), however, an entity
1568	1568	20 otherwise eligible for this exemption shall not make tax-free
1569	1569	21 purchases unless it has an active identification number issued
1570	1570	22 by the Department.
1571	1571	23 (4) Legal tender, currency, medallions, or gold or silver
1572	1572	24 coinage issued by the State of Illinois, the government of the
1573	1573	25 United States of America, or the government of any foreign
1574	1574	26 country, and bullion.
1575	1575
1576	1576
1577	1577
1578	1578
1579	1579
1580	1580	HB1647 - 43 - LRB103 00143 HLH 45148 b
1581	1581
1582	1582
1583	1583	HB1647- 44 -LRB103 00143 HLH 45148 b HB1647 - 44 - LRB103 00143 HLH 45148 b
1584	1584	HB1647 - 44 - LRB103 00143 HLH 45148 b
1585	1585	1 (5) Until July 1, 2003 and beginning again on September 1,
1586	1586	2 2004 through August 30, 2014, graphic arts machinery and
1587	1587	3 equipment, including repair and replacement parts, both new
1588	1588	4 and used, and including that manufactured on special order or
1589	1589	5 purchased for lease, certified by the purchaser to be used
1590	1590	6 primarily for graphic arts production. Equipment includes
1591	1591	7 chemicals or chemicals acting as catalysts but only if the
1592	1592	8 chemicals or chemicals acting as catalysts effect a direct and
1593	1593	9 immediate change upon a graphic arts product. Beginning on
1594	1594	10 July 1, 2017, graphic arts machinery and equipment is included
1595	1595	11 in the manufacturing and assembling machinery and equipment
1596	1596	12 exemption under Section 2 of this Act.
1597	1597	13 (6) Personal property sold by a teacher-sponsored student
1598	1598	14 organization affiliated with an elementary or secondary school
1599	1599	15 located in Illinois.
1600	1600	16 (7) Farm machinery and equipment, both new and used,
1601	1601	17 including that manufactured on special order, certified by the
1602	1602	18 purchaser to be used primarily for production agriculture or
1603	1603	19 State or federal agricultural programs, including individual
1604	1604	20 replacement parts for the machinery and equipment, including
1605	1605	21 machinery and equipment purchased for lease, and including
1606	1606	22 implements of husbandry defined in Section 1-130 of the
1607	1607	23 Illinois Vehicle Code, farm machinery and agricultural
1608	1608	24 chemical and fertilizer spreaders, and nurse wagons required
1609	1609	25 to be registered under Section 3-809 of the Illinois Vehicle
1610	1610	26 Code, but excluding other motor vehicles required to be
1611	1611
1612	1612
1613	1613
1614	1614
1615	1615
1616	1616	HB1647 - 44 - LRB103 00143 HLH 45148 b
1617	1617
1618	1618
1619	1619	HB1647- 45 -LRB103 00143 HLH 45148 b HB1647 - 45 - LRB103 00143 HLH 45148 b
1620	1620	HB1647 - 45 - LRB103 00143 HLH 45148 b
1621	1621	1 registered under the Illinois Vehicle Code. Horticultural
1622	1622	2 polyhouses or hoop houses used for propagating, growing, or
1623	1623	3 overwintering plants shall be considered farm machinery and
1624	1624	4 equipment under this item (7). Agricultural chemical tender
1625	1625	5 tanks and dry boxes shall include units sold separately from a
1626	1626	6 motor vehicle required to be licensed and units sold mounted
1627	1627	7 on a motor vehicle required to be licensed if the selling price
1628	1628	8 of the tender is separately stated.
1629	1629	9 Farm machinery and equipment shall include precision
1630	1630	10 farming equipment that is installed or purchased to be
1631	1631	11 installed on farm machinery and equipment including, but not
1632	1632	12 limited to, tractors, harvesters, sprayers, planters, seeders,
1633	1633	13 or spreaders. Precision farming equipment includes, but is not
1634	1634	14 limited to, soil testing sensors, computers, monitors,
1635	1635	15 software, global positioning and mapping systems, and other
1636	1636	16 such equipment.
1637	1637	17 Farm machinery and equipment also includes computers,
1638	1638	18 sensors, software, and related equipment used primarily in the
1639	1639	19 computer-assisted operation of production agriculture
1640	1640	20 facilities, equipment, and activities such as, but not limited
1641	1641	21 to, the collection, monitoring, and correlation of animal and
1642	1642	22 crop data for the purpose of formulating animal diets and
1643	1643	23 agricultural chemicals.
1644	1644	24 Beginning on January 1, 2024, farm machinery and equipment
1645	1645	25 also includes electrical power generation equipment used
1646	1646	26 primarily for production agriculture.
1647	1647
1648	1648
1649	1649
1650	1650
1651	1651
1652	1652	HB1647 - 45 - LRB103 00143 HLH 45148 b
1653	1653
1654	1654
1655	1655	HB1647- 46 -LRB103 00143 HLH 45148 b HB1647 - 46 - LRB103 00143 HLH 45148 b
1656	1656	HB1647 - 46 - LRB103 00143 HLH 45148 b
1657	1657	1 This item (7) is exempt from the provisions of Section
1658	1658	2 3-55.
1659	1659	3 (8) Until June 30, 2013, fuel and petroleum products sold
1660	1660	4 to or used by an air common carrier, certified by the carrier
1661	1661	5 to be used for consumption, shipment, or storage in the
1662	1662	6 conduct of its business as an air common carrier, for a flight
1663	1663	7 destined for or returning from a location or locations outside
1664	1664	8 the United States without regard to previous or subsequent
1665	1665	9 domestic stopovers.
1666	1666	10 Beginning July 1, 2013, fuel and petroleum products sold
1667	1667	11 to or used by an air carrier, certified by the carrier to be
1668	1668	12 used for consumption, shipment, or storage in the conduct of
1669	1669	13 its business as an air common carrier, for a flight that (i) is
1670	1670	14 engaged in foreign trade or is engaged in trade between the
1671	1671	15 United States and any of its possessions and (ii) transports
1672	1672	16 at least one individual or package for hire from the city of
1673	1673	17 origination to the city of final destination on the same
1674	1674	18 aircraft, without regard to a change in the flight number of
1675	1675	19 that aircraft.
1676	1676	20 (9) Proceeds of mandatory service charges separately
1677	1677	21 stated on customers' bills for the purchase and consumption of
1678	1678	22 food and beverages, to the extent that the proceeds of the
1679	1679	23 service charge are in fact turned over as tips or as a
1680	1680	24 substitute for tips to the employees who participate directly
1681	1681	25 in preparing, serving, hosting or cleaning up the food or
1682	1682	26 beverage function with respect to which the service charge is
1683	1683
1684	1684
1685	1685
1686	1686
1687	1687
1688	1688	HB1647 - 46 - LRB103 00143 HLH 45148 b
1689	1689
1690	1690
1691	1691	HB1647- 47 -LRB103 00143 HLH 45148 b HB1647 - 47 - LRB103 00143 HLH 45148 b
1692	1692	HB1647 - 47 - LRB103 00143 HLH 45148 b
1693	1693	1 imposed.
1694	1694	2 (10) Until July 1, 2003, oil field exploration, drilling,
1695	1695	3 and production equipment, including (i) rigs and parts of
1696	1696	4 rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)
1697	1697	5 pipe and tubular goods, including casing and drill strings,
1698	1698	6 (iii) pumps and pump-jack units, (iv) storage tanks and flow
1699	1699	7 lines, (v) any individual replacement part for oil field
1700	1700	8 exploration, drilling, and production equipment, and (vi)
1701	1701	9 machinery and equipment purchased for lease; but excluding
1702	1702	10 motor vehicles required to be registered under the Illinois
1703	1703	11 Vehicle Code.
1704	1704	12 (11) Photoprocessing machinery and equipment, including
1705	1705	13 repair and replacement parts, both new and used, including
1706	1706	14 that manufactured on special order, certified by the purchaser
1707	1707	15 to be used primarily for photoprocessing, and including
1708	1708	16 photoprocessing machinery and equipment purchased for lease.
1709	1709	17 (12) Until July 1, 2028, coal and aggregate exploration,
1710	1710	18 mining, off-highway hauling, processing, maintenance, and
1711	1711	19 reclamation equipment, including replacement parts and
1712	1712	20 equipment, and including equipment purchased for lease, but
1713	1713	21 excluding motor vehicles required to be registered under the
1714	1714	22 Illinois Vehicle Code. The changes made to this Section by
1715	1715	23 Public Act 97-767 apply on and after July 1, 2003, but no claim
1716	1716	24 for credit or refund is allowed on or after August 16, 2013
1717	1717	25 (the effective date of Public Act 98-456) for such taxes paid
1718	1718	26 during the period beginning July 1, 2003 and ending on August
1719	1719
1720	1720
1721	1721
1722	1722
1723	1723
1724	1724	HB1647 - 47 - LRB103 00143 HLH 45148 b
1725	1725
1726	1726
1727	1727	HB1647- 48 -LRB103 00143 HLH 45148 b HB1647 - 48 - LRB103 00143 HLH 45148 b
1728	1728	HB1647 - 48 - LRB103 00143 HLH 45148 b
1729	1729	1 16, 2013 (the effective date of Public Act 98-456).
1730	1730	2 (13) Beginning January 1, 1992 and through June 30, 2016,
1731	1731	3 food for human consumption that is to be consumed off the
1732	1732	4 premises where it is sold (other than alcoholic beverages,
1733	1733	5 soft drinks and food that has been prepared for immediate
1734	1734	6 consumption) and prescription and non-prescription medicines,
1735	1735	7 drugs, medical appliances, and insulin, urine testing
1736	1736	8 materials, syringes, and needles used by diabetics, for human
1737	1737	9 use, when purchased for use by a person receiving medical
1738	1738	10 assistance under Article V of the Illinois Public Aid Code who
1739	1739	11 resides in a licensed long-term care facility, as defined in
1740	1740	12 the Nursing Home Care Act, or in a licensed facility as defined
1741	1741	13 in the ID/DD Community Care Act, the MC/DD Act, or the
1742	1742	14 Specialized Mental Health Rehabilitation Act of 2013.
1743	1743	15 (14) Semen used for artificial insemination of livestock
1744	1744	16 for direct agricultural production.
1745	1745	17 (15) Horses, or interests in horses, registered with and
1746	1746	18 meeting the requirements of any of the Arabian Horse Club
1747	1747	19 Registry of America, Appaloosa Horse Club, American Quarter
1748	1748	20 Horse Association, United States Trotting Association, or
1749	1749	21 Jockey Club, as appropriate, used for purposes of breeding or
1750	1750	22 racing for prizes. This item (15) is exempt from the
1751	1751	23 provisions of Section 3-55, and the exemption provided for
1752	1752	24 under this item (15) applies for all periods beginning May 30,
1753	1753	25 1995, but no claim for credit or refund is allowed on or after
1754	1754	26 January 1, 2008 (the effective date of Public Act 95-88) for
1755	1755
1756	1756
1757	1757
1758	1758
1759	1759
1760	1760	HB1647 - 48 - LRB103 00143 HLH 45148 b
1761	1761
1762	1762
1763	1763	HB1647- 49 -LRB103 00143 HLH 45148 b HB1647 - 49 - LRB103 00143 HLH 45148 b
1764	1764	HB1647 - 49 - LRB103 00143 HLH 45148 b
1765	1765	1 such taxes paid during the period beginning May 30, 2000 and
1766	1766	2 ending on January 1, 2008 (the effective date of Public Act
1767	1767	3 95-88).
1768	1768	4 (16) Computers and communications equipment utilized for
1769	1769	5 any hospital purpose and equipment used in the diagnosis,
1770	1770	6 analysis, or treatment of hospital patients sold to a lessor
1771	1771	7 who leases the equipment, under a lease of one year or longer
1772	1772	8 executed or in effect at the time of the purchase, to a
1773	1773	9 hospital that has been issued an active tax exemption
1774	1774	10 identification number by the Department under Section 1g of
1775	1775	11 the Retailers' Occupation Tax Act.
1776	1776	12 (17) Personal property sold to a lessor who leases the
1777	1777	13 property, under a lease of one year or longer executed or in
1778	1778	14 effect at the time of the purchase, to a governmental body that
1779	1779	15 has been issued an active tax exemption identification number
1780	1780	16 by the Department under Section 1g of the Retailers'
1781	1781	17 Occupation Tax Act.
1782	1782	18 (18) Beginning with taxable years ending on or after
1783	1783	19 December 31, 1995 and ending with taxable years ending on or
1784	1784	20 before December 31, 2004, personal property that is donated
1785	1785	21 for disaster relief to be used in a State or federally declared
1786	1786	22 disaster area in Illinois or bordering Illinois by a
1787	1787	23 manufacturer or retailer that is registered in this State to a
1788	1788	24 corporation, society, association, foundation, or institution
1789	1789	25 that has been issued a sales tax exemption identification
1790	1790	26 number by the Department that assists victims of the disaster
1791	1791
1792	1792
1793	1793
1794	1794
1795	1795
1796	1796	HB1647 - 49 - LRB103 00143 HLH 45148 b
1797	1797
1798	1798
1799	1799	HB1647- 50 -LRB103 00143 HLH 45148 b HB1647 - 50 - LRB103 00143 HLH 45148 b
1800	1800	HB1647 - 50 - LRB103 00143 HLH 45148 b
1801	1801	1 who reside within the declared disaster area.
1802	1802	2 (19) Beginning with taxable years ending on or after
1803	1803	3 December 31, 1995 and ending with taxable years ending on or
1804	1804	4 before December 31, 2004, personal property that is used in
1805	1805	5 the performance of infrastructure repairs in this State,
1806	1806	6 including but not limited to municipal roads and streets,
1807	1807	7 access roads, bridges, sidewalks, waste disposal systems,
1808	1808	8 water and sewer line extensions, water distribution and
1809	1809	9 purification facilities, storm water drainage and retention
1810	1810	10 facilities, and sewage treatment facilities, resulting from a
1811	1811	11 State or federally declared disaster in Illinois or bordering
1812	1812	12 Illinois when such repairs are initiated on facilities located
1813	1813	13 in the declared disaster area within 6 months after the
1814	1814	14 disaster.
1815	1815	15 (20) Beginning July 1, 1999, game or game birds sold at a
1816	1816	16 "game breeding and hunting preserve area" as that term is used
1817	1817	17 in the Wildlife Code. This paragraph is exempt from the
1818	1818	18 provisions of Section 3-55.
1819	1819	19 (21) A motor vehicle, as that term is defined in Section
1820	1820	20 1-146 of the Illinois Vehicle Code, that is donated to a
1821	1821	21 corporation, limited liability company, society, association,
1822	1822	22 foundation, or institution that is determined by the
1823	1823	23 Department to be organized and operated exclusively for
1824	1824	24 educational purposes. For purposes of this exemption, "a
1825	1825	25 corporation, limited liability company, society, association,
1826	1826	26 foundation, or institution organized and operated exclusively
1827	1827
1828	1828
1829	1829
1830	1830
1831	1831
1832	1832	HB1647 - 50 - LRB103 00143 HLH 45148 b
1833	1833
1834	1834
1835	1835	HB1647- 51 -LRB103 00143 HLH 45148 b HB1647 - 51 - LRB103 00143 HLH 45148 b
1836	1836	HB1647 - 51 - LRB103 00143 HLH 45148 b
1837	1837	1 for educational purposes" means all tax-supported public
1838	1838	2 schools, private schools that offer systematic instruction in
1839	1839	3 useful branches of learning by methods common to public
1840	1840	4 schools and that compare favorably in their scope and
1841	1841	5 intensity with the course of study presented in tax-supported
1842	1842	6 schools, and vocational or technical schools or institutes
1843	1843	7 organized and operated exclusively to provide a course of
1844	1844	8 study of not less than 6 weeks duration and designed to prepare
1845	1845	9 individuals to follow a trade or to pursue a manual,
1846	1846	10 technical, mechanical, industrial, business, or commercial
1847	1847	11 occupation.
1848	1848	12 (22) Beginning January 1, 2000, personal property,
1849	1849	13 including food, purchased through fundraising events for the
1850	1850	14 benefit of a public or private elementary or secondary school,
1851	1851	15 a group of those schools, or one or more school districts if
1852	1852	16 the events are sponsored by an entity recognized by the school
1853	1853	17 district that consists primarily of volunteers and includes
1854	1854	18 parents and teachers of the school children. This paragraph
1855	1855	19 does not apply to fundraising events (i) for the benefit of
1856	1856	20 private home instruction or (ii) for which the fundraising
1857	1857	21 entity purchases the personal property sold at the events from
1858	1858	22 another individual or entity that sold the property for the
1859	1859	23 purpose of resale by the fundraising entity and that profits
1860	1860	24 from the sale to the fundraising entity. This paragraph is
1861	1861	25 exempt from the provisions of Section 3-55.
1862	1862	26 (23) Beginning January 1, 2000 and through December 31,
1863	1863
1864	1864
1865	1865
1866	1866
1867	1867
1868	1868	HB1647 - 51 - LRB103 00143 HLH 45148 b
1869	1869
1870	1870
1871	1871	HB1647- 52 -LRB103 00143 HLH 45148 b HB1647 - 52 - LRB103 00143 HLH 45148 b
1872	1872	HB1647 - 52 - LRB103 00143 HLH 45148 b
1873	1873	1 2001, new or used automatic vending machines that prepare and
1874	1874	2 serve hot food and beverages, including coffee, soup, and
1875	1875	3 other items, and replacement parts for these machines.
1876	1876	4 Beginning January 1, 2002 and through June 30, 2003, machines
1877	1877	5 and parts for machines used in commercial, coin-operated
1878	1878	6 amusement and vending business if a use or occupation tax is
1879	1879	7 paid on the gross receipts derived from the use of the
1880	1880	8 commercial, coin-operated amusement and vending machines. This
1881	1881	9 paragraph is exempt from the provisions of Section 3-55.
1882	1882	10 (24) Beginning on August 2, 2001 (the effective date of
1883	1883	11 Public Act 92-227), computers and communications equipment
1884	1884	12 utilized for any hospital purpose and equipment used in the
1885	1885	13 diagnosis, analysis, or treatment of hospital patients sold to
1886	1886	14 a lessor who leases the equipment, under a lease of one year or
1887	1887	15 longer executed or in effect at the time of the purchase, to a
1888	1888	16 hospital that has been issued an active tax exemption
1889	1889	17 identification number by the Department under Section 1g of
1890	1890	18 the Retailers' Occupation Tax Act. This paragraph is exempt
1891	1891	19 from the provisions of Section 3-55.
1892	1892	20 (25) Beginning on August 2, 2001 (the effective date of
1893	1893	21 Public Act 92-227), personal property sold to a lessor who
1894	1894	22 leases the property, under a lease of one year or longer
1895	1895	23 executed or in effect at the time of the purchase, to a
1896	1896	24 governmental body that has been issued an active tax exemption
1897	1897	25 identification number by the Department under Section 1g of
1898	1898	26 the Retailers' Occupation Tax Act. This paragraph is exempt
1899	1899
1900	1900
1901	1901
1902	1902
1903	1903
1904	1904	HB1647 - 52 - LRB103 00143 HLH 45148 b
1905	1905
1906	1906
1907	1907	HB1647- 53 -LRB103 00143 HLH 45148 b HB1647 - 53 - LRB103 00143 HLH 45148 b
1908	1908	HB1647 - 53 - LRB103 00143 HLH 45148 b
1909	1909	1 from the provisions of Section 3-55.
1910	1910	2 (26) Beginning on January 1, 2002 and through June 30,
1911	1911	3 2016, tangible personal property purchased from an Illinois
1912	1912	4 retailer by a taxpayer engaged in centralized purchasing
1913	1913	5 activities in Illinois who will, upon receipt of the property
1914	1914	6 in Illinois, temporarily store the property in Illinois (i)
1915	1915	7 for the purpose of subsequently transporting it outside this
1916	1916	8 State for use or consumption thereafter solely outside this
1917	1917	9 State or (ii) for the purpose of being processed, fabricated,
1918	1918	10 or manufactured into, attached to, or incorporated into other
1919	1919	11 tangible personal property to be transported outside this
1920	1920	12 State and thereafter used or consumed solely outside this
1921	1921	13 State. The Director of Revenue shall, pursuant to rules
1922	1922	14 adopted in accordance with the Illinois Administrative
1923	1923	15 Procedure Act, issue a permit to any taxpayer in good standing
1924	1924	16 with the Department who is eligible for the exemption under
1925	1925	17 this paragraph (26). The permit issued under this paragraph
1926	1926	18 (26) shall authorize the holder, to the extent and in the
1927	1927	19 manner specified in the rules adopted under this Act, to
1928	1928	20 purchase tangible personal property from a retailer exempt
1929	1929	21 from the taxes imposed by this Act. Taxpayers shall maintain
1930	1930	22 all necessary books and records to substantiate the use and
1931	1931	23 consumption of all such tangible personal property outside of
1932	1932	24 the State of Illinois.
1933	1933	25 (27) Beginning January 1, 2008, tangible personal property
1934	1934	26 used in the construction or maintenance of a community water
1935	1935
1936	1936
1937	1937
1938	1938
1939	1939
1940	1940	HB1647 - 53 - LRB103 00143 HLH 45148 b
1941	1941
1942	1942
1943	1943	HB1647- 54 -LRB103 00143 HLH 45148 b HB1647 - 54 - LRB103 00143 HLH 45148 b
1944	1944	HB1647 - 54 - LRB103 00143 HLH 45148 b
1945	1945	1 supply, as defined under Section 3.145 of the Environmental
1946	1946	2 Protection Act, that is operated by a not-for-profit
1947	1947	3 corporation that holds a valid water supply permit issued
1948	1948	4 under Title IV of the Environmental Protection Act. This
1949	1949	5 paragraph is exempt from the provisions of Section 3-55.
1950	1950	6 (28) Tangible personal property sold to a
1951	1951	7 public-facilities corporation, as described in Section
1952	1952	8 11-65-10 of the Illinois Municipal Code, for purposes of
1953	1953	9 constructing or furnishing a municipal convention hall, but
1954	1954	10 only if the legal title to the municipal convention hall is
1955	1955	11 transferred to the municipality without any further
1956	1956	12 consideration by or on behalf of the municipality at the time
1957	1957	13 of the completion of the municipal convention hall or upon the
1958	1958	14 retirement or redemption of any bonds or other debt
1959	1959	15 instruments issued by the public-facilities corporation in
1960	1960	16 connection with the development of the municipal convention
1961	1961	17 hall. This exemption includes existing public-facilities
1962	1962	18 corporations as provided in Section 11-65-25 of the Illinois
1963	1963	19 Municipal Code. This paragraph is exempt from the provisions
1964	1964	20 of Section 3-55.
1965	1965	21 (29) Beginning January 1, 2010 and continuing through
1966	1966	22 December 31, 2024, materials, parts, equipment, components,
1967	1967	23 and furnishings incorporated into or upon an aircraft as part
1968	1968	24 of the modification, refurbishment, completion, replacement,
1969	1969	25 repair, or maintenance of the aircraft. This exemption
1970	1970	26 includes consumable supplies used in the modification,
1971	1971
1972	1972
1973	1973
1974	1974
1975	1975
1976	1976	HB1647 - 54 - LRB103 00143 HLH 45148 b
1977	1977
1978	1978
1979	1979	HB1647- 55 -LRB103 00143 HLH 45148 b HB1647 - 55 - LRB103 00143 HLH 45148 b
1980	1980	HB1647 - 55 - LRB103 00143 HLH 45148 b
1981	1981	1 refurbishment, completion, replacement, repair, and
1982	1982	2 maintenance of aircraft, but excludes any materials, parts,
1983	1983	3 equipment, components, and consumable supplies used in the
1984	1984	4 modification, replacement, repair, and maintenance of aircraft
1985	1985	5 engines or power plants, whether such engines or power plants
1986	1986	6 are installed or uninstalled upon any such aircraft.
1987	1987	7 "Consumable supplies" include, but are not limited to,
1988	1988	8 adhesive, tape, sandpaper, general purpose lubricants,
1989	1989	9 cleaning solution, latex gloves, and protective films. This
1990	1990	10 exemption applies only to the transfer of qualifying tangible
1991	1991	11 personal property incident to the modification, refurbishment,
1992	1992	12 completion, replacement, repair, or maintenance of an aircraft
1993	1993	13 by persons who (i) hold an Air Agency Certificate and are
1994	1994	14 empowered to operate an approved repair station by the Federal
1995	1995	15 Aviation Administration, (ii) have a Class IV Rating, and
1996	1996	16 (iii) conduct operations in accordance with Part 145 of the
1997	1997	17 Federal Aviation Regulations. The exemption does not include
1998	1998	18 aircraft operated by a commercial air carrier providing
1999	1999	19 scheduled passenger air service pursuant to authority issued
2000	2000	20 under Part 121 or Part 129 of the Federal Aviation
2001	2001	21 Regulations. The changes made to this paragraph (29) by Public
2002	2002	22 Act 98-534 are declarative of existing law. It is the intent of
2003	2003	23 the General Assembly that the exemption under this paragraph
2004	2004	24 (29) applies continuously from January 1, 2010 through
2005	2005	25 December 31, 2024; however, no claim for credit or refund is
2006	2006	26 allowed for taxes paid as a result of the disallowance of this
2007	2007
2008	2008
2009	2009
2010	2010
2011	2011
2012	2012	HB1647 - 55 - LRB103 00143 HLH 45148 b
2013	2013
2014	2014
2015	2015	HB1647- 56 -LRB103 00143 HLH 45148 b HB1647 - 56 - LRB103 00143 HLH 45148 b
2016	2016	HB1647 - 56 - LRB103 00143 HLH 45148 b
2017	2017	1 exemption on or after January 1, 2015 and prior to February 5,
2018	2018	2 2020 (the effective date of Public Act 101-629) this
2019	2019	3 amendatory Act of the 101st General Assembly.
2020	2020	4 (30) Beginning January 1, 2017 and through December 31,
2021	2021	5 2026, menstrual pads, tampons, and menstrual cups.
2022	2022	6 (31) Tangible personal property transferred to a purchaser
2023	2023	7 who is exempt from tax by operation of federal law. This
2024	2024	8 paragraph is exempt from the provisions of Section 3-55.
2025	2025	9 (32) Qualified tangible personal property used in the
2026	2026	10 construction or operation of a data center that has been
2027	2027	11 granted a certificate of exemption by the Department of
2028	2028	12 Commerce and Economic Opportunity, whether that tangible
2029	2029	13 personal property is purchased by the owner, operator, or
2030	2030	14 tenant of the data center or by a contractor or subcontractor
2031	2031	15 of the owner, operator, or tenant. Data centers that would
2032	2032	16 have qualified for a certificate of exemption prior to January
2033	2033	17 1, 2020 had Public Act 101-31 this amendatory Act of the 101st
2034	2034	18 General Assembly been in effect, may apply for and obtain an
2035	2035	19 exemption for subsequent purchases of computer equipment or
2036	2036	20 enabling software purchased or leased to upgrade, supplement,
2037	2037	21 or replace computer equipment or enabling software purchased
2038	2038	22 or leased in the original investment that would have
2039	2039	23 qualified.
2040	2040	24 The Department of Commerce and Economic Opportunity shall
2041	2041	25 grant a certificate of exemption under this item (32) to
2042	2042	26 qualified data centers as defined by Section 605-1025 of the
2043	2043
2044	2044
2045	2045
2046	2046
2047	2047
2048	2048	HB1647 - 56 - LRB103 00143 HLH 45148 b
2049	2049
2050	2050
2051	2051	HB1647- 57 -LRB103 00143 HLH 45148 b HB1647 - 57 - LRB103 00143 HLH 45148 b
2052	2052	HB1647 - 57 - LRB103 00143 HLH 45148 b
2053	2053	1 Department of Commerce and Economic Opportunity Law of the
2054	2054	2 Civil Administrative Code of Illinois.
2055	2055	3 For the purposes of this item (32):
2056	2056	4 "Data center" means a building or a series of
2057	2057	5 buildings rehabilitated or constructed to house working
2058	2058	6 servers in one physical location or multiple sites within
2059	2059	7 the State of Illinois.
2060	2060	8 "Qualified tangible personal property" means:
2061	2061	9 electrical systems and equipment; climate control and
2062	2062	10 chilling equipment and systems; mechanical systems and
2063	2063	11 equipment; monitoring and secure systems; emergency
2064	2064	12 generators; hardware; computers; servers; data storage
2065	2065	13 devices; network connectivity equipment; racks; cabinets;
2066	2066	14 telecommunications cabling infrastructure; raised floor
2067	2067	15 systems; peripheral components or systems; software;
2068	2068	16 mechanical, electrical, or plumbing systems; battery
2069	2069	17 systems; cooling systems and towers; temperature control
2070	2070	18 systems; other cabling; and other data center
2071	2071	19 infrastructure equipment and systems necessary to operate
2072	2072	20 qualified tangible personal property, including fixtures;
2073	2073	21 and component parts of any of the foregoing, including
2074	2074	22 installation, maintenance, repair, refurbishment, and
2075	2075	23 replacement of qualified tangible personal property to
2076	2076	24 generate, transform, transmit, distribute, or manage
2077	2077	25 electricity necessary to operate qualified tangible
2078	2078	26 personal property; and all other tangible personal
2079	2079
2080	2080
2081	2081
2082	2082
2083	2083
2084	2084	HB1647 - 57 - LRB103 00143 HLH 45148 b
2085	2085
2086	2086
2087	2087	HB1647- 58 -LRB103 00143 HLH 45148 b HB1647 - 58 - LRB103 00143 HLH 45148 b
2088	2088	HB1647 - 58 - LRB103 00143 HLH 45148 b
2089	2089	1 property that is essential to the operations of a computer
2090	2090	2 data center. The term "qualified tangible personal
2091	2091	3 property" also includes building materials physically
2092	2092	4 incorporated in to the qualifying data center. To document
2093	2093	5 the exemption allowed under this Section, the retailer
2094	2094	6 must obtain from the purchaser a copy of the certificate
2095	2095	7 of eligibility issued by the Department of Commerce and
2096	2096	8 Economic Opportunity.
2097	2097	9 This item (32) is exempt from the provisions of Section
2098	2098	10 3-55.
2099	2099	11 (33) Beginning July 1, 2022, breast pumps, breast pump
2100	2100	12 collection and storage supplies, and breast pump kits. This
2101	2101	13 item (33) is exempt from the provisions of Section 3-55. As
2102	2102	14 used in this item (33):
2103	2103	15 "Breast pump" means an electrically controlled or
2104	2104	16 manually controlled pump device designed or marketed to be
2105	2105	17 used to express milk from a human breast during lactation,
2106	2106	18 including the pump device and any battery, AC adapter, or
2107	2107	19 other power supply unit that is used to power the pump
2108	2108	20 device and is packaged and sold with the pump device at the
2109	2109	21 time of sale.
2110	2110	22 "Breast pump collection and storage supplies" means
2111	2111	23 items of tangible personal property designed or marketed
2112	2112	24 to be used in conjunction with a breast pump to collect
2113	2113	25 milk expressed from a human breast and to store collected
2114	2114	26 milk until it is ready for consumption.
2115	2115
2116	2116
2117	2117
2118	2118
2119	2119
2120	2120	HB1647 - 58 - LRB103 00143 HLH 45148 b
2121	2121
2122	2122
2123	2123	HB1647- 59 -LRB103 00143 HLH 45148 b HB1647 - 59 - LRB103 00143 HLH 45148 b
2124	2124	HB1647 - 59 - LRB103 00143 HLH 45148 b
2125	2125	1 "Breast pump collection and storage supplies"
2126	2126	2 includes, but is not limited to: breast shields and breast
2127	2127	3 shield connectors; breast pump tubes and tubing adapters;
2128	2128	4 breast pump valves and membranes; backflow protectors and
2129	2129	5 backflow protector adaptors; bottles and bottle caps
2130	2130	6 specific to the operation of the breast pump; and breast
2131	2131	7 milk storage bags.
2132	2132	8 "Breast pump collection and storage supplies" does not
2133	2133	9 include: (1) bottles and bottle caps not specific to the
2134	2134	10 operation of the breast pump; (2) breast pump travel bags
2135	2135	11 and other similar carrying accessories, including ice
2136	2136	12 packs, labels, and other similar products; (3) breast pump
2137	2137	13 cleaning supplies; (4) nursing bras, bra pads, breast
2138	2138	14 shells, and other similar products; and (5) creams,
2139	2139	15 ointments, and other similar products that relieve
2140	2140	16 breastfeeding-related symptoms or conditions of the
2141	2141	17 breasts or nipples, unless sold as part of a breast pump
2142	2142	18 kit that is pre-packaged by the breast pump manufacturer
2143	2143	19 or distributor.
2144	2144	20 "Breast pump kit" means a kit that: (1) contains no
2145	2145	21 more than a breast pump, breast pump collection and
2146	2146	22 storage supplies, a rechargeable battery for operating the
2147	2147	23 breast pump, a breastmilk cooler, bottle stands, ice
2148	2148	24 packs, and a breast pump carrying case; and (2) is
2149	2149	25 pre-packaged as a breast pump kit by the breast pump
2150	2150	26 manufacturer or distributor.
2151	2151
2152	2152
2153	2153
2154	2154
2155	2155
2156	2156	HB1647 - 59 - LRB103 00143 HLH 45148 b
2157	2157
2158	2158
2159	2159	HB1647- 60 -LRB103 00143 HLH 45148 b HB1647 - 60 - LRB103 00143 HLH 45148 b
2160	2160	HB1647 - 60 - LRB103 00143 HLH 45148 b
2161	2161	1 (34) (33) Tangible personal property sold by or on behalf
2162	2162	2 of the State Treasurer pursuant to the Revised Uniform
2163	2163	3 Unclaimed Property Act. This item (34) (33) is exempt from the
2164	2164	4 provisions of Section 3-55.
2165	2165	5 (Source: P.A. 101-31, eff. 6-28-19; 101-81, eff. 7-12-19;
2166	2166	6 101-629, eff. 2-5-20; 102-16, eff. 6-17-21; 102-700, Article
2167	2167	7 70, Section 70-15, eff. 4-19-22; 102-700, Article 75, Section
2168	2168	8 75-15, eff. 4-19-22; 102-1026, eff. 5-27-22; revised 8-9-22.)
2169	2169	9 Section 20. The Retailers' Occupation Tax Act is amended
2170	2170	10 by changing Section 2-5 as follows:
2171	2171	11 (35 ILCS 120/2-5)
2172	2172	12 Sec. 2-5. Exemptions. Gross receipts from proceeds from
2173	2173	13 the sale of the following tangible personal property are
2174	2174	14 exempt from the tax imposed by this Act:
2175	2175	15 (1) Farm chemicals.
2176	2176	16 (2) Farm machinery and equipment, both new and used,
2177	2177	17 including that manufactured on special order, certified by
2178	2178	18 the purchaser to be used primarily for production
2179	2179	19 agriculture or State or federal agricultural programs,
2180	2180	20 including individual replacement parts for the machinery
2181	2181	21 and equipment, including machinery and equipment purchased
2182	2182	22 for lease, and including implements of husbandry defined
2183	2183	23 in Section 1-130 of the Illinois Vehicle Code, farm
2184	2184	24 machinery and agricultural chemical and fertilizer
2185	2185
2186	2186
2187	2187
2188	2188
2189	2189
2190	2190	HB1647 - 60 - LRB103 00143 HLH 45148 b
2191	2191
2192	2192
2193	2193	HB1647- 61 -LRB103 00143 HLH 45148 b HB1647 - 61 - LRB103 00143 HLH 45148 b
2194	2194	HB1647 - 61 - LRB103 00143 HLH 45148 b
2195	2195	1 spreaders, and nurse wagons required to be registered
2196	2196	2 under Section 3-809 of the Illinois Vehicle Code, but
2197	2197	3 excluding other motor vehicles required to be registered
2198	2198	4 under the Illinois Vehicle Code. Horticultural polyhouses
2199	2199	5 or hoop houses used for propagating, growing, or
2200	2200	6 overwintering plants shall be considered farm machinery
2201	2201	7 and equipment under this item (2). Agricultural chemical
2202	2202	8 tender tanks and dry boxes shall include units sold
2203	2203	9 separately from a motor vehicle required to be licensed
2204	2204	10 and units sold mounted on a motor vehicle required to be
2205	2205	11 licensed, if the selling price of the tender is separately
2206	2206	12 stated.
2207	2207	13 Farm machinery and equipment shall include precision
2208	2208	14 farming equipment that is installed or purchased to be
2209	2209	15 installed on farm machinery and equipment including, but
2210	2210	16 not limited to, tractors, harvesters, sprayers, planters,
2211	2211	17 seeders, or spreaders. Precision farming equipment
2212	2212	18 includes, but is not limited to, soil testing sensors,
2213	2213	19 computers, monitors, software, global positioning and
2214	2214	20 mapping systems, and other such equipment.
2215	2215	21 Farm machinery and equipment also includes computers,
2216	2216	22 sensors, software, and related equipment used primarily in
2217	2217	23 the computer-assisted operation of production agriculture
2218	2218	24 facilities, equipment, and activities such as, but not
2219	2219	25 limited to, the collection, monitoring, and correlation of
2220	2220	26 animal and crop data for the purpose of formulating animal
2221	2221
2222	2222
2223	2223
2224	2224
2225	2225
2226	2226	HB1647 - 61 - LRB103 00143 HLH 45148 b
2227	2227
2228	2228
2229	2229	HB1647- 62 -LRB103 00143 HLH 45148 b HB1647 - 62 - LRB103 00143 HLH 45148 b
2230	2230	HB1647 - 62 - LRB103 00143 HLH 45148 b
2231	2231	1 diets and agricultural chemicals.
2232	2232	2 Beginning on January 1, 2024, farm machinery and
2233	2233	3 equipment also includes electrical power generation
2234	2234	4 equipment used primarily for production agriculture.
2235	2235	5 This item (2) is exempt from the provisions of Section
2236	2236	6 2-70.
2237	2237	7 (3) Until July 1, 2003, distillation machinery and
2238	2238	8 equipment, sold as a unit or kit, assembled or installed
2239	2239	9 by the retailer, certified by the user to be used only for
2240	2240	10 the production of ethyl alcohol that will be used for
2241	2241	11 consumption as motor fuel or as a component of motor fuel
2242	2242	12 for the personal use of the user, and not subject to sale
2243	2243	13 or resale.
2244	2244	14 (4) Until July 1, 2003 and beginning again September
2245	2245	15 1, 2004 through August 30, 2014, graphic arts machinery
2246	2246	16 and equipment, including repair and replacement parts,
2247	2247	17 both new and used, and including that manufactured on
2248	2248	18 special order or purchased for lease, certified by the
2249	2249	19 purchaser to be used primarily for graphic arts
2250	2250	20 production. Equipment includes chemicals or chemicals
2251	2251	21 acting as catalysts but only if the chemicals or chemicals
2252	2252	22 acting as catalysts effect a direct and immediate change
2253	2253	23 upon a graphic arts product. Beginning on July 1, 2017,
2254	2254	24 graphic arts machinery and equipment is included in the
2255	2255	25 manufacturing and assembling machinery and equipment
2256	2256	26 exemption under paragraph (14).
2257	2257
2258	2258
2259	2259
2260	2260
2261	2261
2262	2262	HB1647 - 62 - LRB103 00143 HLH 45148 b
2263	2263
2264	2264
2265	2265	HB1647- 63 -LRB103 00143 HLH 45148 b HB1647 - 63 - LRB103 00143 HLH 45148 b
2266	2266	HB1647 - 63 - LRB103 00143 HLH 45148 b
2267	2267	1 (5) A motor vehicle that is used for automobile
2268	2268	2 renting, as defined in the Automobile Renting Occupation
2269	2269	3 and Use Tax Act. This paragraph is exempt from the
2270	2270	4 provisions of Section 2-70.
2271	2271	5 (6) Personal property sold by a teacher-sponsored
2272	2272	6 student organization affiliated with an elementary or
2273	2273	7 secondary school located in Illinois.
2274	2274	8 (7) Until July 1, 2003, proceeds of that portion of
2275	2275	9 the selling price of a passenger car the sale of which is
2276	2276	10 subject to the Replacement Vehicle Tax.
2277	2277	11 (8) Personal property sold to an Illinois county fair
2278	2278	12 association for use in conducting, operating, or promoting
2279	2279	13 the county fair.
2280	2280	14 (9) Personal property sold to a not-for-profit arts or
2281	2281	15 cultural organization that establishes, by proof required
2282	2282	16 by the Department by rule, that it has received an
2283	2283	17 exemption under Section 501(c)(3) of the Internal Revenue
2284	2284	18 Code and that is organized and operated primarily for the
2285	2285	19 presentation or support of arts or cultural programming,
2286	2286	20 activities, or services. These organizations include, but
2287	2287	21 are not limited to, music and dramatic arts organizations
2288	2288	22 such as symphony orchestras and theatrical groups, arts
2289	2289	23 and cultural service organizations, local arts councils,
2290	2290	24 visual arts organizations, and media arts organizations.
2291	2291	25 On and after July 1, 2001 (the effective date of Public Act
2292	2292	26 92-35), however, an entity otherwise eligible for this
2293	2293
2294	2294
2295	2295
2296	2296
2297	2297
2298	2298	HB1647 - 63 - LRB103 00143 HLH 45148 b
2299	2299
2300	2300
2301	2301	HB1647- 64 -LRB103 00143 HLH 45148 b HB1647 - 64 - LRB103 00143 HLH 45148 b
2302	2302	HB1647 - 64 - LRB103 00143 HLH 45148 b
2303	2303	1 exemption shall not make tax-free purchases unless it has
2304	2304	2 an active identification number issued by the Department.
2305	2305	3 (10) Personal property sold by a corporation, society,
2306	2306	4 association, foundation, institution, or organization,
2307	2307	5 other than a limited liability company, that is organized
2308	2308	6 and operated as a not-for-profit service enterprise for
2309	2309	7 the benefit of persons 65 years of age or older if the
2310	2310	8 personal property was not purchased by the enterprise for
2311	2311	9 the purpose of resale by the enterprise.
2312	2312	10 (11) Personal property sold to a governmental body, to
2313	2313	11 a corporation, society, association, foundation, or
2314	2314	12 institution organized and operated exclusively for
2315	2315	13 charitable, religious, or educational purposes, or to a
2316	2316	14 not-for-profit corporation, society, association,
2317	2317	15 foundation, institution, or organization that has no
2318	2318	16 compensated officers or employees and that is organized
2319	2319	17 and operated primarily for the recreation of persons 55
2320	2320	18 years of age or older. A limited liability company may
2321	2321	19 qualify for the exemption under this paragraph only if the
2322	2322	20 limited liability company is organized and operated
2323	2323	21 exclusively for educational purposes. On and after July 1,
2324	2324	22 1987, however, no entity otherwise eligible for this
2325	2325	23 exemption shall make tax-free purchases unless it has an
2326	2326	24 active identification number issued by the Department.
2327	2327	25 (12) (Blank).
2328	2328	26 (12-5) On and after July 1, 2003 and through June 30,
2329	2329
2330	2330
2331	2331
2332	2332
2333	2333
2334	2334	HB1647 - 64 - LRB103 00143 HLH 45148 b
2335	2335
2336	2336
2337	2337	HB1647- 65 -LRB103 00143 HLH 45148 b HB1647 - 65 - LRB103 00143 HLH 45148 b
2338	2338	HB1647 - 65 - LRB103 00143 HLH 45148 b
2339	2339	1 2004, motor vehicles of the second division with a gross
2340	2340	2 vehicle weight in excess of 8,000 pounds that are subject
2341	2341	3 to the commercial distribution fee imposed under Section
2342	2342	4 3-815.1 of the Illinois Vehicle Code. Beginning on July 1,
2343	2343	5 2004 and through June 30, 2005, the use in this State of
2344	2344	6 motor vehicles of the second division: (i) with a gross
2345	2345	7 vehicle weight rating in excess of 8,000 pounds; (ii) that
2346	2346	8 are subject to the commercial distribution fee imposed
2347	2347	9 under Section 3-815.1 of the Illinois Vehicle Code; and
2348	2348	10 (iii) that are primarily used for commercial purposes.
2349	2349	11 Through June 30, 2005, this exemption applies to repair
2350	2350	12 and replacement parts added after the initial purchase of
2351	2351	13 such a motor vehicle if that motor vehicle is used in a
2352	2352	14 manner that would qualify for the rolling stock exemption
2353	2353	15 otherwise provided for in this Act. For purposes of this
2354	2354	16 paragraph, "used for commercial purposes" means the
2355	2355	17 transportation of persons or property in furtherance of
2356	2356	18 any commercial or industrial enterprise whether for-hire
2357	2357	19 or not.
2358	2358	20 (13) Proceeds from sales to owners, lessors, or
2359	2359	21 shippers of tangible personal property that is utilized by
2360	2360	22 interstate carriers for hire for use as rolling stock
2361	2361	23 moving in interstate commerce and equipment operated by a
2362	2362	24 telecommunications provider, licensed as a common carrier
2363	2363	25 by the Federal Communications Commission, which is
2364	2364	26 permanently installed in or affixed to aircraft moving in
2365	2365
2366	2366
2367	2367
2368	2368
2369	2369
2370	2370	HB1647 - 65 - LRB103 00143 HLH 45148 b
2371	2371
2372	2372
2373	2373	HB1647- 66 -LRB103 00143 HLH 45148 b HB1647 - 66 - LRB103 00143 HLH 45148 b
2374	2374	HB1647 - 66 - LRB103 00143 HLH 45148 b
2375	2375	1 interstate commerce.
2376	2376	2 (14) Machinery and equipment that will be used by the
2377	2377	3 purchaser, or a lessee of the purchaser, primarily in the
2378	2378	4 process of manufacturing or assembling tangible personal
2379	2379	5 property for wholesale or retail sale or lease, whether
2380	2380	6 the sale or lease is made directly by the manufacturer or
2381	2381	7 by some other person, whether the materials used in the
2382	2382	8 process are owned by the manufacturer or some other
2383	2383	9 person, or whether the sale or lease is made apart from or
2384	2384	10 as an incident to the seller's engaging in the service
2385	2385	11 occupation of producing machines, tools, dies, jigs,
2386	2386	12 patterns, gauges, or other similar items of no commercial
2387	2387	13 value on special order for a particular purchaser. The
2388	2388	14 exemption provided by this paragraph (14) does not include
2389	2389	15 machinery and equipment used in (i) the generation of
2390	2390	16 electricity for wholesale or retail sale; (ii) the
2391	2391	17 generation or treatment of natural or artificial gas for
2392	2392	18 wholesale or retail sale that is delivered to customers
2393	2393	19 through pipes, pipelines, or mains; or (iii) the treatment
2394	2394	20 of water for wholesale or retail sale that is delivered to
2395	2395	21 customers through pipes, pipelines, or mains. The
2396	2396	22 provisions of Public Act 98-583 are declaratory of
2397	2397	23 existing law as to the meaning and scope of this
2398	2398	24 exemption. Beginning on July 1, 2017, the exemption
2399	2399	25 provided by this paragraph (14) includes, but is not
2400	2400	26 limited to, graphic arts machinery and equipment, as
2401	2401
2402	2402
2403	2403
2404	2404
2405	2405
2406	2406	HB1647 - 66 - LRB103 00143 HLH 45148 b
2407	2407
2408	2408
2409	2409	HB1647- 67 -LRB103 00143 HLH 45148 b HB1647 - 67 - LRB103 00143 HLH 45148 b
2410	2410	HB1647 - 67 - LRB103 00143 HLH 45148 b
2411	2411	1 defined in paragraph (4) of this Section.
2412	2412	2 (15) Proceeds of mandatory service charges separately
2413	2413	3 stated on customers' bills for purchase and consumption of
2414	2414	4 food and beverages, to the extent that the proceeds of the
2415	2415	5 service charge are in fact turned over as tips or as a
2416	2416	6 substitute for tips to the employees who participate
2417	2417	7 directly in preparing, serving, hosting or cleaning up the
2418	2418	8 food or beverage function with respect to which the
2419	2419	9 service charge is imposed.
2420	2420	10 (16) Tangible personal property sold to a purchaser if
2421	2421	11 the purchaser is exempt from use tax by operation of
2422	2422	12 federal law. This paragraph is exempt from the provisions
2423	2423	13 of Section 2-70.
2424	2424	14 (17) Tangible personal property sold to a common
2425	2425	15 carrier by rail or motor that receives the physical
2426	2426	16 possession of the property in Illinois and that transports
2427	2427	17 the property, or shares with another common carrier in the
2428	2428	18 transportation of the property, out of Illinois on a
2429	2429	19 standard uniform bill of lading showing the seller of the
2430	2430	20 property as the shipper or consignor of the property to a
2431	2431	21 destination outside Illinois, for use outside Illinois.
2432	2432	22 (18) Legal tender, currency, medallions, or gold or
2433	2433	23 silver coinage issued by the State of Illinois, the
2434	2434	24 government of the United States of America, or the
2435	2435	25 government of any foreign country, and bullion.
2436	2436	26 (19) Until July 1, 2003, oil field exploration,
2437	2437
2438	2438
2439	2439
2440	2440
2441	2441
2442	2442	HB1647 - 67 - LRB103 00143 HLH 45148 b
2443	2443
2444	2444
2445	2445	HB1647- 68 -LRB103 00143 HLH 45148 b HB1647 - 68 - LRB103 00143 HLH 45148 b
2446	2446	HB1647 - 68 - LRB103 00143 HLH 45148 b
2447	2447	1 drilling, and production equipment, including (i) rigs and
2448	2448	2 parts of rigs, rotary rigs, cable tool rigs, and workover
2449	2449	3 rigs, (ii) pipe and tubular goods, including casing and
2450	2450	4 drill strings, (iii) pumps and pump-jack units, (iv)
2451	2451	5 storage tanks and flow lines, (v) any individual
2452	2452	6 replacement part for oil field exploration, drilling, and
2453	2453	7 production equipment, and (vi) machinery and equipment
2454	2454	8 purchased for lease; but excluding motor vehicles required
2455	2455	9 to be registered under the Illinois Vehicle Code.
2456	2456	10 (20) Photoprocessing machinery and equipment,
2457	2457	11 including repair and replacement parts, both new and used,
2458	2458	12 including that manufactured on special order, certified by
2459	2459	13 the purchaser to be used primarily for photoprocessing,
2460	2460	14 and including photoprocessing machinery and equipment
2461	2461	15 purchased for lease.
2462	2462	16 (21) Until July 1, 2028, coal and aggregate
2463	2463	17 exploration, mining, off-highway hauling, processing,
2464	2464	18 maintenance, and reclamation equipment, including
2465	2465	19 replacement parts and equipment, and including equipment
2466	2466	20 purchased for lease, but excluding motor vehicles required
2467	2467	21 to be registered under the Illinois Vehicle Code. The
2468	2468	22 changes made to this Section by Public Act 97-767 apply on
2469	2469	23 and after July 1, 2003, but no claim for credit or refund
2470	2470	24 is allowed on or after August 16, 2013 (the effective date
2471	2471	25 of Public Act 98-456) for such taxes paid during the
2472	2472	26 period beginning July 1, 2003 and ending on August 16,
2473	2473
2474	2474
2475	2475
2476	2476
2477	2477
2478	2478	HB1647 - 68 - LRB103 00143 HLH 45148 b
2479	2479
2480	2480
2481	2481	HB1647- 69 -LRB103 00143 HLH 45148 b HB1647 - 69 - LRB103 00143 HLH 45148 b
2482	2482	HB1647 - 69 - LRB103 00143 HLH 45148 b
2483	2483	1 2013 (the effective date of Public Act 98-456).
2484	2484	2 (22) Until June 30, 2013, fuel and petroleum products
2485	2485	3 sold to or used by an air carrier, certified by the carrier
2486	2486	4 to be used for consumption, shipment, or storage in the
2487	2487	5 conduct of its business as an air common carrier, for a
2488	2488	6 flight destined for or returning from a location or
2489	2489	7 locations outside the United States without regard to
2490	2490	8 previous or subsequent domestic stopovers.
2491	2491	9 Beginning July 1, 2013, fuel and petroleum products
2492	2492	10 sold to or used by an air carrier, certified by the carrier
2493	2493	11 to be used for consumption, shipment, or storage in the
2494	2494	12 conduct of its business as an air common carrier, for a
2495	2495	13 flight that (i) is engaged in foreign trade or is engaged
2496	2496	14 in trade between the United States and any of its
2497	2497	15 possessions and (ii) transports at least one individual or
2498	2498	16 package for hire from the city of origination to the city
2499	2499	17 of final destination on the same aircraft, without regard
2500	2500	18 to a change in the flight number of that aircraft.
2501	2501	19 (23) A transaction in which the purchase order is
2502	2502	20 received by a florist who is located outside Illinois, but
2503	2503	21 who has a florist located in Illinois deliver the property
2504	2504	22 to the purchaser or the purchaser's donee in Illinois.
2505	2505	23 (24) Fuel consumed or used in the operation of ships,
2506	2506	24 barges, or vessels that are used primarily in or for the
2507	2507	25 transportation of property or the conveyance of persons
2508	2508	26 for hire on rivers bordering on this State if the fuel is
2509	2509
2510	2510
2511	2511
2512	2512
2513	2513
2514	2514	HB1647 - 69 - LRB103 00143 HLH 45148 b
2515	2515
2516	2516
2517	2517	HB1647- 70 -LRB103 00143 HLH 45148 b HB1647 - 70 - LRB103 00143 HLH 45148 b
2518	2518	HB1647 - 70 - LRB103 00143 HLH 45148 b
2519	2519	1 delivered by the seller to the purchaser's barge, ship, or
2520	2520	2 vessel while it is afloat upon that bordering river.
2521	2521	3 (25) Except as provided in item (25-5) of this
2522	2522	4 Section, a motor vehicle sold in this State to a
2523	2523	5 nonresident even though the motor vehicle is delivered to
2524	2524	6 the nonresident in this State, if the motor vehicle is not
2525	2525	7 to be titled in this State, and if a drive-away permit is
2526	2526	8 issued to the motor vehicle as provided in Section 3-603
2527	2527	9 of the Illinois Vehicle Code or if the nonresident
2528	2528	10 purchaser has vehicle registration plates to transfer to
2529	2529	11 the motor vehicle upon returning to his or her home state.
2530	2530	12 The issuance of the drive-away permit or having the
2531	2531	13 out-of-state registration plates to be transferred is
2532	2532	14 prima facie evidence that the motor vehicle will not be
2533	2533	15 titled in this State.
2534	2534	16 (25-5) The exemption under item (25) does not apply if
2535	2535	17 the state in which the motor vehicle will be titled does
2536	2536	18 not allow a reciprocal exemption for a motor vehicle sold
2537	2537	19 and delivered in that state to an Illinois resident but
2538	2538	20 titled in Illinois. The tax collected under this Act on
2539	2539	21 the sale of a motor vehicle in this State to a resident of
2540	2540	22 another state that does not allow a reciprocal exemption
2541	2541	23 shall be imposed at a rate equal to the state's rate of tax
2542	2542	24 on taxable property in the state in which the purchaser is
2543	2543	25 a resident, except that the tax shall not exceed the tax
2544	2544	26 that would otherwise be imposed under this Act. At the
2545	2545
2546	2546
2547	2547
2548	2548
2549	2549
2550	2550	HB1647 - 70 - LRB103 00143 HLH 45148 b
2551	2551
2552	2552
2553	2553	HB1647- 71 -LRB103 00143 HLH 45148 b HB1647 - 71 - LRB103 00143 HLH 45148 b
2554	2554	HB1647 - 71 - LRB103 00143 HLH 45148 b
2555	2555	1 time of the sale, the purchaser shall execute a statement,
2556	2556	2 signed under penalty of perjury, of his or her intent to
2557	2557	3 title the vehicle in the state in which the purchaser is a
2558	2558	4 resident within 30 days after the sale and of the fact of
2559	2559	5 the payment to the State of Illinois of tax in an amount
2560	2560	6 equivalent to the state's rate of tax on taxable property
2561	2561	7 in his or her state of residence and shall submit the
2562	2562	8 statement to the appropriate tax collection agency in his
2563	2563	9 or her state of residence. In addition, the retailer must
2564	2564	10 retain a signed copy of the statement in his or her
2565	2565	11 records. Nothing in this item shall be construed to
2566	2566	12 require the removal of the vehicle from this state
2567	2567	13 following the filing of an intent to title the vehicle in
2568	2568	14 the purchaser's state of residence if the purchaser titles
2569	2569	15 the vehicle in his or her state of residence within 30 days
2570	2570	16 after the date of sale. The tax collected under this Act in
2571	2571	17 accordance with this item (25-5) shall be proportionately
2572	2572	18 distributed as if the tax were collected at the 6.25%
2573	2573	19 general rate imposed under this Act.
2574	2574	20 (25-7) Beginning on July 1, 2007, no tax is imposed
2575	2575	21 under this Act on the sale of an aircraft, as defined in
2576	2576	22 Section 3 of the Illinois Aeronautics Act, if all of the
2577	2577	23 following conditions are met:
2578	2578	24 (1) the aircraft leaves this State within 15 days
2579	2579	25 after the later of either the issuance of the final
2580	2580	26 billing for the sale of the aircraft, or the
2581	2581
2582	2582
2583	2583
2584	2584
2585	2585
2586	2586	HB1647 - 71 - LRB103 00143 HLH 45148 b
2587	2587
2588	2588
2589	2589	HB1647- 72 -LRB103 00143 HLH 45148 b HB1647 - 72 - LRB103 00143 HLH 45148 b
2590	2590	HB1647 - 72 - LRB103 00143 HLH 45148 b
2591	2591	1 authorized approval for return to service, completion
2592	2592	2 of the maintenance record entry, and completion of the
2593	2593	3 test flight and ground test for inspection, as
2594	2594	4 required by 14 CFR C.F.R. 91.407;
2595	2595	5 (2) the aircraft is not based or registered in
2596	2596	6 this State after the sale of the aircraft; and
2597	2597	7 (3) the seller retains in his or her books and
2598	2598	8 records and provides to the Department a signed and
2599	2599	9 dated certification from the purchaser, on a form
2600	2600	10 prescribed by the Department, certifying that the
2601	2601	11 requirements of this item (25-7) are met. The
2602	2602	12 certificate must also include the name and address of
2603	2603	13 the purchaser, the address of the location where the
2604	2604	14 aircraft is to be titled or registered, the address of
2605	2605	15 the primary physical location of the aircraft, and
2606	2606	16 other information that the Department may reasonably
2607	2607	17 require.
2608	2608	18 For purposes of this item (25-7):
2609	2609	19 "Based in this State" means hangared, stored, or
2610	2610	20 otherwise used, excluding post-sale customizations as
2611	2611	21 defined in this Section, for 10 or more days in each
2612	2612	22 12-month period immediately following the date of the sale
2613	2613	23 of the aircraft.
2614	2614	24 "Registered in this State" means an aircraft
2615	2615	25 registered with the Department of Transportation,
2616	2616	26 Aeronautics Division, or titled or registered with the
2617	2617
2618	2618
2619	2619
2620	2620
2621	2621
2622	2622	HB1647 - 72 - LRB103 00143 HLH 45148 b
2623	2623
2624	2624
2625	2625	HB1647- 73 -LRB103 00143 HLH 45148 b HB1647 - 73 - LRB103 00143 HLH 45148 b
2626	2626	HB1647 - 73 - LRB103 00143 HLH 45148 b
2627	2627	1 Federal Aviation Administration to an address located in
2628	2628	2 this State.
2629	2629	3 This paragraph (25-7) is exempt from the provisions of
2630	2630	4 Section 2-70.
2631	2631	5 (26) Semen used for artificial insemination of
2632	2632	6 livestock for direct agricultural production.
2633	2633	7 (27) Horses, or interests in horses, registered with
2634	2634	8 and meeting the requirements of any of the Arabian Horse
2635	2635	9 Club Registry of America, Appaloosa Horse Club, American
2636	2636	10 Quarter Horse Association, United States Trotting
2637	2637	11 Association, or Jockey Club, as appropriate, used for
2638	2638	12 purposes of breeding or racing for prizes. This item (27)
2639	2639	13 is exempt from the provisions of Section 2-70, and the
2640	2640	14 exemption provided for under this item (27) applies for
2641	2641	15 all periods beginning May 30, 1995, but no claim for
2642	2642	16 credit or refund is allowed on or after January 1, 2008
2643	2643	17 (the effective date of Public Act 95-88) for such taxes
2644	2644	18 paid during the period beginning May 30, 2000 and ending
2645	2645	19 on January 1, 2008 (the effective date of Public Act
2646	2646	20 95-88).
2647	2647	21 (28) Computers and communications equipment utilized
2648	2648	22 for any hospital purpose and equipment used in the
2649	2649	23 diagnosis, analysis, or treatment of hospital patients
2650	2650	24 sold to a lessor who leases the equipment, under a lease of
2651	2651	25 one year or longer executed or in effect at the time of the
2652	2652	26 purchase, to a hospital that has been issued an active tax
2653	2653
2654	2654
2655	2655
2656	2656
2657	2657
2658	2658	HB1647 - 73 - LRB103 00143 HLH 45148 b
2659	2659
2660	2660
2661	2661	HB1647- 74 -LRB103 00143 HLH 45148 b HB1647 - 74 - LRB103 00143 HLH 45148 b
2662	2662	HB1647 - 74 - LRB103 00143 HLH 45148 b
2663	2663	1 exemption identification number by the Department under
2664	2664	2 Section 1g of this Act.
2665	2665	3 (29) Personal property sold to a lessor who leases the
2666	2666	4 property, under a lease of one year or longer executed or
2667	2667	5 in effect at the time of the purchase, to a governmental
2668	2668	6 body that has been issued an active tax exemption
2669	2669	7 identification number by the Department under Section 1g
2670	2670	8 of this Act.
2671	2671	9 (30) Beginning with taxable years ending on or after
2672	2672	10 December 31, 1995 and ending with taxable years ending on
2673	2673	11 or before December 31, 2004, personal property that is
2674	2674	12 donated for disaster relief to be used in a State or
2675	2675	13 federally declared disaster area in Illinois or bordering
2676	2676	14 Illinois by a manufacturer or retailer that is registered
2677	2677	15 in this State to a corporation, society, association,
2678	2678	16 foundation, or institution that has been issued a sales
2679	2679	17 tax exemption identification number by the Department that
2680	2680	18 assists victims of the disaster who reside within the
2681	2681	19 declared disaster area.
2682	2682	20 (31) Beginning with taxable years ending on or after
2683	2683	21 December 31, 1995 and ending with taxable years ending on
2684	2684	22 or before December 31, 2004, personal property that is
2685	2685	23 used in the performance of infrastructure repairs in this
2686	2686	24 State, including but not limited to municipal roads and
2687	2687	25 streets, access roads, bridges, sidewalks, waste disposal
2688	2688	26 systems, water and sewer line extensions, water
2689	2689
2690	2690
2691	2691
2692	2692
2693	2693
2694	2694	HB1647 - 74 - LRB103 00143 HLH 45148 b
2695	2695
2696	2696
2697	2697	HB1647- 75 -LRB103 00143 HLH 45148 b HB1647 - 75 - LRB103 00143 HLH 45148 b
2698	2698	HB1647 - 75 - LRB103 00143 HLH 45148 b
2699	2699	1 distribution and purification facilities, storm water
2700	2700	2 drainage and retention facilities, and sewage treatment
2701	2701	3 facilities, resulting from a State or federally declared
2702	2702	4 disaster in Illinois or bordering Illinois when such
2703	2703	5 repairs are initiated on facilities located in the
2704	2704	6 declared disaster area within 6 months after the disaster.
2705	2705	7 (32) Beginning July 1, 1999, game or game birds sold
2706	2706	8 at a "game breeding and hunting preserve area" as that
2707	2707	9 term is used in the Wildlife Code. This paragraph is
2708	2708	10 exempt from the provisions of Section 2-70.
2709	2709	11 (33) A motor vehicle, as that term is defined in
2710	2710	12 Section 1-146 of the Illinois Vehicle Code, that is
2711	2711	13 donated to a corporation, limited liability company,
2712	2712	14 society, association, foundation, or institution that is
2713	2713	15 determined by the Department to be organized and operated
2714	2714	16 exclusively for educational purposes. For purposes of this
2715	2715	17 exemption, "a corporation, limited liability company,
2716	2716	18 society, association, foundation, or institution organized
2717	2717	19 and operated exclusively for educational purposes" means
2718	2718	20 all tax-supported public schools, private schools that
2719	2719	21 offer systematic instruction in useful branches of
2720	2720	22 learning by methods common to public schools and that
2721	2721	23 compare favorably in their scope and intensity with the
2722	2722	24 course of study presented in tax-supported schools, and
2723	2723	25 vocational or technical schools or institutes organized
2724	2724	26 and operated exclusively to provide a course of study of
2725	2725
2726	2726
2727	2727
2728	2728
2729	2729
2730	2730	HB1647 - 75 - LRB103 00143 HLH 45148 b
2731	2731
2732	2732
2733	2733	HB1647- 76 -LRB103 00143 HLH 45148 b HB1647 - 76 - LRB103 00143 HLH 45148 b
2734	2734	HB1647 - 76 - LRB103 00143 HLH 45148 b
2735	2735	1 not less than 6 weeks duration and designed to prepare
2736	2736	2 individuals to follow a trade or to pursue a manual,
2737	2737	3 technical, mechanical, industrial, business, or commercial
2738	2738	4 occupation.
2739	2739	5 (34) Beginning January 1, 2000, personal property,
2740	2740	6 including food, purchased through fundraising events for
2741	2741	7 the benefit of a public or private elementary or secondary
2742	2742	8 school, a group of those schools, or one or more school
2743	2743	9 districts if the events are sponsored by an entity
2744	2744	10 recognized by the school district that consists primarily
2745	2745	11 of volunteers and includes parents and teachers of the
2746	2746	12 school children. This paragraph does not apply to
2747	2747	13 fundraising events (i) for the benefit of private home
2748	2748	14 instruction or (ii) for which the fundraising entity
2749	2749	15 purchases the personal property sold at the events from
2750	2750	16 another individual or entity that sold the property for
2751	2751	17 the purpose of resale by the fundraising entity and that
2752	2752	18 profits from the sale to the fundraising entity. This
2753	2753	19 paragraph is exempt from the provisions of Section 2-70.
2754	2754	20 (35) Beginning January 1, 2000 and through December
2755	2755	21 31, 2001, new or used automatic vending machines that
2756	2756	22 prepare and serve hot food and beverages, including
2757	2757	23 coffee, soup, and other items, and replacement parts for
2758	2758	24 these machines. Beginning January 1, 2002 and through June
2759	2759	25 30, 2003, machines and parts for machines used in
2760	2760	26 commercial, coin-operated amusement and vending business
2761	2761
2762	2762
2763	2763
2764	2764
2765	2765
2766	2766	HB1647 - 76 - LRB103 00143 HLH 45148 b
2767	2767
2768	2768
2769	2769	HB1647- 77 -LRB103 00143 HLH 45148 b HB1647 - 77 - LRB103 00143 HLH 45148 b
2770	2770	HB1647 - 77 - LRB103 00143 HLH 45148 b
2771	2771	1 if a use or occupation tax is paid on the gross receipts
2772	2772	2 derived from the use of the commercial, coin-operated
2773	2773	3 amusement and vending machines. This paragraph is exempt
2774	2774	4 from the provisions of Section 2-70.
2775	2775	5 (35-5) Beginning August 23, 2001 and through June 30,
2776	2776	6 2016, food for human consumption that is to be consumed
2777	2777	7 off the premises where it is sold (other than alcoholic
2778	2778	8 beverages, soft drinks, and food that has been prepared
2779	2779	9 for immediate consumption) and prescription and
2780	2780	10 nonprescription medicines, drugs, medical appliances, and
2781	2781	11 insulin, urine testing materials, syringes, and needles
2782	2782	12 used by diabetics, for human use, when purchased for use
2783	2783	13 by a person receiving medical assistance under Article V
2784	2784	14 of the Illinois Public Aid Code who resides in a licensed
2785	2785	15 long-term care facility, as defined in the Nursing Home
2786	2786	16 Care Act, or a licensed facility as defined in the ID/DD
2787	2787	17 Community Care Act, the MC/DD Act, or the Specialized
2788	2788	18 Mental Health Rehabilitation Act of 2013.
2789	2789	19 (36) Beginning August 2, 2001, computers and
2790	2790	20 communications equipment utilized for any hospital purpose
2791	2791	21 and equipment used in the diagnosis, analysis, or
2792	2792	22 treatment of hospital patients sold to a lessor who leases
2793	2793	23 the equipment, under a lease of one year or longer
2794	2794	24 executed or in effect at the time of the purchase, to a
2795	2795	25 hospital that has been issued an active tax exemption
2796	2796	26 identification number by the Department under Section 1g
2797	2797
2798	2798
2799	2799
2800	2800
2801	2801
2802	2802	HB1647 - 77 - LRB103 00143 HLH 45148 b
2803	2803
2804	2804
2805	2805	HB1647- 78 -LRB103 00143 HLH 45148 b HB1647 - 78 - LRB103 00143 HLH 45148 b
2806	2806	HB1647 - 78 - LRB103 00143 HLH 45148 b
2807	2807	1 of this Act. This paragraph is exempt from the provisions
2808	2808	2 of Section 2-70.
2809	2809	3 (37) Beginning August 2, 2001, personal property sold
2810	2810	4 to a lessor who leases the property, under a lease of one
2811	2811	5 year or longer executed or in effect at the time of the
2812	2812	6 purchase, to a governmental body that has been issued an
2813	2813	7 active tax exemption identification number by the
2814	2814	8 Department under Section 1g of this Act. This paragraph is
2815	2815	9 exempt from the provisions of Section 2-70.
2816	2816	10 (38) Beginning on January 1, 2002 and through June 30,
2817	2817	11 2016, tangible personal property purchased from an
2818	2818	12 Illinois retailer by a taxpayer engaged in centralized
2819	2819	13 purchasing activities in Illinois who will, upon receipt
2820	2820	14 of the property in Illinois, temporarily store the
2821	2821	15 property in Illinois (i) for the purpose of subsequently
2822	2822	16 transporting it outside this State for use or consumption
2823	2823	17 thereafter solely outside this State or (ii) for the
2824	2824	18 purpose of being processed, fabricated, or manufactured
2825	2825	19 into, attached to, or incorporated into other tangible
2826	2826	20 personal property to be transported outside this State and
2827	2827	21 thereafter used or consumed solely outside this State. The
2828	2828	22 Director of Revenue shall, pursuant to rules adopted in
2829	2829	23 accordance with the Illinois Administrative Procedure Act,
2830	2830	24 issue a permit to any taxpayer in good standing with the
2831	2831	25 Department who is eligible for the exemption under this
2832	2832	26 paragraph (38). The permit issued under this paragraph
2833	2833
2834	2834
2835	2835
2836	2836
2837	2837
2838	2838	HB1647 - 78 - LRB103 00143 HLH 45148 b
2839	2839
2840	2840
2841	2841	HB1647- 79 -LRB103 00143 HLH 45148 b HB1647 - 79 - LRB103 00143 HLH 45148 b
2842	2842	HB1647 - 79 - LRB103 00143 HLH 45148 b
2843	2843	1 (38) shall authorize the holder, to the extent and in the
2844	2844	2 manner specified in the rules adopted under this Act, to
2845	2845	3 purchase tangible personal property from a retailer exempt
2846	2846	4 from the taxes imposed by this Act. Taxpayers shall
2847	2847	5 maintain all necessary books and records to substantiate
2848	2848	6 the use and consumption of all such tangible personal
2849	2849	7 property outside of the State of Illinois.
2850	2850	8 (39) Beginning January 1, 2008, tangible personal
2851	2851	9 property used in the construction or maintenance of a
2852	2852	10 community water supply, as defined under Section 3.145 of
2853	2853	11 the Environmental Protection Act, that is operated by a
2854	2854	12 not-for-profit corporation that holds a valid water supply
2855	2855	13 permit issued under Title IV of the Environmental
2856	2856	14 Protection Act. This paragraph is exempt from the
2857	2857	15 provisions of Section 2-70.
2858	2858	16 (40) Beginning January 1, 2010 and continuing through
2859	2859	17 December 31, 2024, materials, parts, equipment,
2860	2860	18 components, and furnishings incorporated into or upon an
2861	2861	19 aircraft as part of the modification, refurbishment,
2862	2862	20 completion, replacement, repair, or maintenance of the
2863	2863	21 aircraft. This exemption includes consumable supplies used
2864	2864	22 in the modification, refurbishment, completion,
2865	2865	23 replacement, repair, and maintenance of aircraft, but
2866	2866	24 excludes any materials, parts, equipment, components, and
2867	2867	25 consumable supplies used in the modification, replacement,
2868	2868	26 repair, and maintenance of aircraft engines or power
2869	2869
2870	2870
2871	2871
2872	2872
2873	2873
2874	2874	HB1647 - 79 - LRB103 00143 HLH 45148 b
2875	2875
2876	2876
2877	2877	HB1647- 80 -LRB103 00143 HLH 45148 b HB1647 - 80 - LRB103 00143 HLH 45148 b
2878	2878	HB1647 - 80 - LRB103 00143 HLH 45148 b
2879	2879	1 plants, whether such engines or power plants are installed
2880	2880	2 or uninstalled upon any such aircraft. "Consumable
2881	2881	3 supplies" include, but are not limited to, adhesive, tape,
2882	2882	4 sandpaper, general purpose lubricants, cleaning solution,
2883	2883	5 latex gloves, and protective films. This exemption applies
2884	2884	6 only to the sale of qualifying tangible personal property
2885	2885	7 to persons who modify, refurbish, complete, replace, or
2886	2886	8 maintain an aircraft and who (i) hold an Air Agency
2887	2887	9 Certificate and are empowered to operate an approved
2888	2888	10 repair station by the Federal Aviation Administration,
2889	2889	11 (ii) have a Class IV Rating, and (iii) conduct operations
2890	2890	12 in accordance with Part 145 of the Federal Aviation
2891	2891	13 Regulations. The exemption does not include aircraft
2892	2892	14 operated by a commercial air carrier providing scheduled
2893	2893	15 passenger air service pursuant to authority issued under
2894	2894	16 Part 121 or Part 129 of the Federal Aviation Regulations.
2895	2895	17 The changes made to this paragraph (40) by Public Act
2896	2896	18 98-534 are declarative of existing law. It is the intent
2897	2897	19 of the General Assembly that the exemption under this
2898	2898	20 paragraph (40) applies continuously from January 1, 2010
2899	2899	21 through December 31, 2024; however, no claim for credit or
2900	2900	22 refund is allowed for taxes paid as a result of the
2901	2901	23 disallowance of this exemption on or after January 1, 2015
2902	2902	24 and prior to February 5, 2020 (the effective date of
2903	2903	25 Public Act 101-629) this amendatory Act of the 101st
2904	2904	26 General Assembly.
2905	2905
2906	2906
2907	2907
2908	2908
2909	2909
2910	2910	HB1647 - 80 - LRB103 00143 HLH 45148 b
2911	2911
2912	2912
2913	2913	HB1647- 81 -LRB103 00143 HLH 45148 b HB1647 - 81 - LRB103 00143 HLH 45148 b
2914	2914	HB1647 - 81 - LRB103 00143 HLH 45148 b
2915	2915	1 (41) Tangible personal property sold to a
2916	2916	2 public-facilities corporation, as described in Section
2917	2917	3 11-65-10 of the Illinois Municipal Code, for purposes of
2918	2918	4 constructing or furnishing a municipal convention hall,
2919	2919	5 but only if the legal title to the municipal convention
2920	2920	6 hall is transferred to the municipality without any
2921	2921	7 further consideration by or on behalf of the municipality
2922	2922	8 at the time of the completion of the municipal convention
2923	2923	9 hall or upon the retirement or redemption of any bonds or
2924	2924	10 other debt instruments issued by the public-facilities
2925	2925	11 corporation in connection with the development of the
2926	2926	12 municipal convention hall. This exemption includes
2927	2927	13 existing public-facilities corporations as provided in
2928	2928	14 Section 11-65-25 of the Illinois Municipal Code. This
2929	2929	15 paragraph is exempt from the provisions of Section 2-70.
2930	2930	16 (42) Beginning January 1, 2017 and through December
2931	2931	17 31, 2026, menstrual pads, tampons, and menstrual cups.
2932	2932	18 (43) Merchandise that is subject to the Rental
2933	2933	19 Purchase Agreement Occupation and Use Tax. The purchaser
2934	2934	20 must certify that the item is purchased to be rented
2935	2935	21 subject to a rental purchase agreement, as defined in the
2936	2936	22 Rental Purchase Agreement Act, and provide proof of
2937	2937	23 registration under the Rental Purchase Agreement
2938	2938	24 Occupation and Use Tax Act. This paragraph is exempt from
2939	2939	25 the provisions of Section 2-70.
2940	2940	26 (44) Qualified tangible personal property used in the
2941	2941
2942	2942
2943	2943
2944	2944
2945	2945
2946	2946	HB1647 - 81 - LRB103 00143 HLH 45148 b
2947	2947
2948	2948
2949	2949	HB1647- 82 -LRB103 00143 HLH 45148 b HB1647 - 82 - LRB103 00143 HLH 45148 b
2950	2950	HB1647 - 82 - LRB103 00143 HLH 45148 b
2951	2951	1 construction or operation of a data center that has been
2952	2952	2 granted a certificate of exemption by the Department of
2953	2953	3 Commerce and Economic Opportunity, whether that tangible
2954	2954	4 personal property is purchased by the owner, operator, or
2955	2955	5 tenant of the data center or by a contractor or
2956	2956	6 subcontractor of the owner, operator, or tenant. Data
2957	2957	7 centers that would have qualified for a certificate of
2958	2958	8 exemption prior to January 1, 2020 had Public Act 101-31
2959	2959	9 this amendatory Act of the 101st General Assembly been in
2960	2960	10 effect, may apply for and obtain an exemption for
2961	2961	11 subsequent purchases of computer equipment or enabling
2962	2962	12 software purchased or leased to upgrade, supplement, or
2963	2963	13 replace computer equipment or enabling software purchased
2964	2964	14 or leased in the original investment that would have
2965	2965	15 qualified.
2966	2966	16 The Department of Commerce and Economic Opportunity
2967	2967	17 shall grant a certificate of exemption under this item
2968	2968	18 (44) to qualified data centers as defined by Section
2969	2969	19 605-1025 of the Department of Commerce and Economic
2970	2970	20 Opportunity Law of the Civil Administrative Code of
2971	2971	21 Illinois.
2972	2972	22 For the purposes of this item (44):
2973	2973	23 "Data center" means a building or a series of
2974	2974	24 buildings rehabilitated or constructed to house
2975	2975	25 working servers in one physical location or multiple
2976	2976	26 sites within the State of Illinois.
2977	2977
2978	2978
2979	2979
2980	2980
2981	2981
2982	2982	HB1647 - 82 - LRB103 00143 HLH 45148 b
2983	2983
2984	2984
2985	2985	HB1647- 83 -LRB103 00143 HLH 45148 b HB1647 - 83 - LRB103 00143 HLH 45148 b
2986	2986	HB1647 - 83 - LRB103 00143 HLH 45148 b
2987	2987	1 "Qualified tangible personal property" means:
2988	2988	2 electrical systems and equipment; climate control and
2989	2989	3 chilling equipment and systems; mechanical systems and
2990	2990	4 equipment; monitoring and secure systems; emergency
2991	2991	5 generators; hardware; computers; servers; data storage
2992	2992	6 devices; network connectivity equipment; racks;
2993	2993	7 cabinets; telecommunications cabling infrastructure;
2994	2994	8 raised floor systems; peripheral components or
2995	2995	9 systems; software; mechanical, electrical, or plumbing
2996	2996	10 systems; battery systems; cooling systems and towers;
2997	2997	11 temperature control systems; other cabling; and other
2998	2998	12 data center infrastructure equipment and systems
2999	2999	13 necessary to operate qualified tangible personal
3000	3000	14 property, including fixtures; and component parts of
3001	3001	15 any of the foregoing, including installation,
3002	3002	16 maintenance, repair, refurbishment, and replacement of
3003	3003	17 qualified tangible personal property to generate,
3004	3004	18 transform, transmit, distribute, or manage electricity
3005	3005	19 necessary to operate qualified tangible personal
3006	3006	20 property; and all other tangible personal property
3007	3007	21 that is essential to the operations of a computer data
3008	3008	22 center. The term "qualified tangible personal
3009	3009	23 property" also includes building materials physically
3010	3010	24 incorporated into the qualifying data center. To
3011	3011	25 document the exemption allowed under this Section, the
3012	3012	26 retailer must obtain from the purchaser a copy of the
3013	3013
3014	3014
3015	3015
3016	3016
3017	3017
3018	3018	HB1647 - 83 - LRB103 00143 HLH 45148 b
3019	3019
3020	3020
3021	3021	HB1647- 84 -LRB103 00143 HLH 45148 b HB1647 - 84 - LRB103 00143 HLH 45148 b
3022	3022	HB1647 - 84 - LRB103 00143 HLH 45148 b
3023	3023	1 certificate of eligibility issued by the Department of
3024	3024	2 Commerce and Economic Opportunity.
3025	3025	3 This item (44) is exempt from the provisions of
3026	3026	4 Section 2-70.
3027	3027	5 (45) Beginning January 1, 2020 and through December
3028	3028	6 31, 2020, sales of tangible personal property made by a
3029	3029	7 marketplace seller over a marketplace for which tax is due
3030	3030	8 under this Act but for which use tax has been collected and
3031	3031	9 remitted to the Department by a marketplace facilitator
3032	3032	10 under Section 2d of the Use Tax Act are exempt from tax
3033	3033	11 under this Act. A marketplace seller claiming this
3034	3034	12 exemption shall maintain books and records demonstrating
3035	3035	13 that the use tax on such sales has been collected and
3036	3036	14 remitted by a marketplace facilitator. Marketplace sellers
3037	3037	15 that have properly remitted tax under this Act on such
3038	3038	16 sales may file a claim for credit as provided in Section 6
3039	3039	17 of this Act. No claim is allowed, however, for such taxes
3040	3040	18 for which a credit or refund has been issued to the
3041	3041	19 marketplace facilitator under the Use Tax Act, or for
3042	3042	20 which the marketplace facilitator has filed a claim for
3043	3043	21 credit or refund under the Use Tax Act.
3044	3044	22 (46) Beginning July 1, 2022, breast pumps, breast pump
3045	3045	23 collection and storage supplies, and breast pump kits.
3046	3046	24 This item (46) is exempt from the provisions of Section
3047	3047	25 2-70. As used in this item (46):
3048	3048	26 "Breast pump" means an electrically controlled or
3049	3049
3050	3050
3051	3051
3052	3052
3053	3053
3054	3054	HB1647 - 84 - LRB103 00143 HLH 45148 b
3055	3055
3056	3056
3057	3057	HB1647- 85 -LRB103 00143 HLH 45148 b HB1647 - 85 - LRB103 00143 HLH 45148 b
3058	3058	HB1647 - 85 - LRB103 00143 HLH 45148 b
3059	3059	1 manually controlled pump device designed or marketed to be
3060	3060	2 used to express milk from a human breast during lactation,
3061	3061	3 including the pump device and any battery, AC adapter, or
3062	3062	4 other power supply unit that is used to power the pump
3063	3063	5 device and is packaged and sold with the pump device at the
3064	3064	6 time of sale.
3065	3065	7 "Breast pump collection and storage supplies" means
3066	3066	8 items of tangible personal property designed or marketed
3067	3067	9 to be used in conjunction with a breast pump to collect
3068	3068	10 milk expressed from a human breast and to store collected
3069	3069	11 milk until it is ready for consumption.
3070	3070	12 "Breast pump collection and storage supplies"
3071	3071	13 includes, but is not limited to: breast shields and breast
3072	3072	14 shield connectors; breast pump tubes and tubing adapters;
3073	3073	15 breast pump valves and membranes; backflow protectors and
3074	3074	16 backflow protector adaptors; bottles and bottle caps
3075	3075	17 specific to the operation of the breast pump; and breast
3076	3076	18 milk storage bags.
3077	3077	19 "Breast pump collection and storage supplies" does not
3078	3078	20 include: (1) bottles and bottle caps not specific to the
3079	3079	21 operation of the breast pump; (2) breast pump travel bags
3080	3080	22 and other similar carrying accessories, including ice
3081	3081	23 packs, labels, and other similar products; (3) breast pump
3082	3082	24 cleaning supplies; (4) nursing bras, bra pads, breast
3083	3083	25 shells, and other similar products; and (5) creams,
3084	3084	26 ointments, and other similar products that relieve
3085	3085
3086	3086
3087	3087
3088	3088
3089	3089
3090	3090	HB1647 - 85 - LRB103 00143 HLH 45148 b
3091	3091
3092	3092
3093	3093	HB1647- 86 -LRB103 00143 HLH 45148 b HB1647 - 86 - LRB103 00143 HLH 45148 b
3094	3094	HB1647 - 86 - LRB103 00143 HLH 45148 b
3095	3095	1 breastfeeding-related symptoms or conditions of the
3096	3096	2 breasts or nipples, unless sold as part of a breast pump
3097	3097	3 kit that is pre-packaged by the breast pump manufacturer
3098	3098	4 or distributor.
3099	3099	5 "Breast pump kit" means a kit that: (1) contains no
3100	3100	6 more than a breast pump, breast pump collection and
3101	3101	7 storage supplies, a rechargeable battery for operating the
3102	3102	8 breast pump, a breastmilk cooler, bottle stands, ice
3103	3103	9 packs, and a breast pump carrying case; and (2) is
3104	3104	10 pre-packaged as a breast pump kit by the breast pump
3105	3105	11 manufacturer or distributor.
3106	3106	12 (47) (46) Tangible personal property sold by or on
3107	3107	13 behalf of the State Treasurer pursuant to the Revised
3108	3108	14 Uniform Unclaimed Property Act. This item (47) (46) is
3109	3109	15 exempt from the provisions of Section 2-70.
3110	3110	16 (Source: P.A. 101-31, eff. 6-28-19; 101-81, eff. 7-12-19;
3111	3111	17 101-629, eff. 2-5-20; 102-16, eff. 6-17-21; 102-634, eff.
3112	3112	18 8-27-21; 102-700, Article 70, Section 70-20, eff. 4-19-22;
3113	3113	19 102-700, Article 75, Section 75-20, eff. 4-19-22; 102-813,
3114	3114	20 eff. 5-13-22; 102-1026, eff. 5-27-22; revised 8-15-22.)
3115	3115	21 Section 99. Effective date. This Act takes effect upon
3116	3116	22 becoming law.
3117	3117
3118	3118
3119	3119
3120	3120
3121	3121
3122	3122	HB1647 - 86 - LRB103 00143 HLH 45148 b