Illinois 2023-2024 Regular Session

Illinois House Bill HB3059 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 HB3059 Introduced , by Rep. Dave Vella 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 diapers are exempt from the taxes imposed under the Acts. Effective immediately. LRB103 27006 HLH 53373 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3059 Introduced , by Rep. Dave Vella 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 diapers are exempt from the taxes imposed under the Acts. Effective immediately. LRB103 27006 HLH 53373 b LRB103 27006 HLH 53373 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3059 Introduced , by Rep. Dave Vella 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 diapers are exempt from the taxes imposed under the Acts. Effective immediately.
9	9	LRB103 27006 HLH 53373 b LRB103 27006 HLH 53373 b
10	10	LRB103 27006 HLH 53373 b
11	11	A BILL FOR
12	12	HB3059LRB103 27006 HLH 53373 b HB3059 LRB103 27006 HLH 53373 b
13	13	HB3059 LRB103 27006 HLH 53373 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 HB3059 Introduced , by Rep. Dave Vella 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 diapers are exempt from the taxes imposed under the Acts. Effective immediately.
47	47	LRB103 27006 HLH 53373 b LRB103 27006 HLH 53373 b
48	48	LRB103 27006 HLH 53373 b
49	49	A BILL FOR
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55	55	35 ILCS 105/3-5
56	56	35 ILCS 110/3-5
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. This item (11) is exempt from the
192	192	8 provisions of Section 3-90.
193	193	9 (12) Until June 30, 2013, fuel and petroleum products sold
194	194	10 to or used by an air common carrier, certified by the carrier
195	195	11 to be used for consumption, shipment, or storage in the
196	196	12 conduct of its business as an air common carrier, for a flight
197	197	13 destined for or returning from a location or locations outside
198	198	14 the United States without regard to previous or subsequent
199	199	15 domestic stopovers.
200	200	16 Beginning July 1, 2013, fuel and petroleum products sold
201	201	17 to or used by an air carrier, certified by the carrier to be
202	202	18 used for consumption, shipment, or storage in the conduct of
203	203	19 its business as an air common carrier, for a flight that (i) is
204	204	20 engaged in foreign trade or is engaged in trade between the
205	205	21 United States and any of its possessions and (ii) transports
206	206	22 at least one individual or package for hire from the city of
207	207	23 origination to the city of final destination on the same
208	208	24 aircraft, without regard to a change in the flight number of
209	209	25 that aircraft.
210	210	26 (13) Proceeds of mandatory service charges separately
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221	221	1 stated on customers' bills for the purchase and consumption of
222	222	2 food and beverages purchased at retail from a retailer, to the
223	223	3 extent that the proceeds of the service charge are in fact
224	224	4 turned over as tips or as a substitute for tips to the
225	225	5 employees who participate directly in preparing, serving,
226	226	6 hosting or cleaning up the food or beverage function with
227	227	7 respect to which the service charge is imposed.
228	228	8 (14) Until July 1, 2003, oil field exploration, drilling,
229	229	9 and production equipment, including (i) rigs and parts of
230	230	10 rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)
231	231	11 pipe and tubular goods, including casing and drill strings,
232	232	12 (iii) pumps and pump-jack units, (iv) storage tanks and flow
233	233	13 lines, (v) any individual replacement part for oil field
234	234	14 exploration, drilling, and production equipment, and (vi)
235	235	15 machinery and equipment purchased for lease; but excluding
236	236	16 motor vehicles required to be registered under the Illinois
237	237	17 Vehicle Code.
238	238	18 (15) Photoprocessing machinery and equipment, including
239	239	19 repair and replacement parts, both new and used, including
240	240	20 that manufactured on special order, certified by the purchaser
241	241	21 to be used primarily for photoprocessing, and including
242	242	22 photoprocessing machinery and equipment purchased for lease.
243	243	23 (16) Until July 1, 2028, coal and aggregate exploration,
244	244	24 mining, off-highway hauling, processing, maintenance, and
245	245	25 reclamation equipment, including replacement parts and
246	246	26 equipment, and including equipment purchased for lease, but
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257	257	1 excluding motor vehicles required to be registered under the
258	258	2 Illinois Vehicle Code. The changes made to this Section by
259	259	3 Public Act 97-767 apply on and after July 1, 2003, but no claim
260	260	4 for credit or refund is allowed on or after August 16, 2013
261	261	5 (the effective date of Public Act 98-456) for such taxes paid
262	262	6 during the period beginning July 1, 2003 and ending on August
263	263	7 16, 2013 (the effective date of Public Act 98-456).
264	264	8 (17) Until July 1, 2003, distillation machinery and
265	265	9 equipment, sold as a unit or kit, assembled or installed by the
266	266	10 retailer, certified by the user to be used only for the
267	267	11 production of ethyl alcohol that will be used for consumption
268	268	12 as motor fuel or as a component of motor fuel for the personal
269	269	13 use of the user, and not subject to sale or resale.
270	270	14 (18) Manufacturing and assembling machinery and equipment
271	271	15 used primarily in the process of manufacturing or assembling
272	272	16 tangible personal property for wholesale or retail sale or
273	273	17 lease, whether that sale or lease is made directly by the
274	274	18 manufacturer or by some other person, whether the materials
275	275	19 used in the process are owned by the manufacturer or some other
276	276	20 person, or whether that sale or lease is made apart from or as
277	277	21 an incident to the seller's engaging in the service occupation
278	278	22 of producing machines, tools, dies, jigs, patterns, gauges, or
279	279	23 other similar items of no commercial value on special order
280	280	24 for a particular purchaser. The exemption provided by this
281	281	25 paragraph (18) includes production related tangible personal
282	282	26 property, as defined in Section 3-50, purchased on or after
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293	293	1 July 1, 2019. The exemption provided by this paragraph (18)
294	294	2 does not include machinery and equipment used in (i) the
295	295	3 generation of electricity for wholesale or retail sale; (ii)
296	296	4 the generation or treatment of natural or artificial gas for
297	297	5 wholesale or retail sale that is delivered to customers
298	298	6 through pipes, pipelines, or mains; or (iii) the treatment of
299	299	7 water for wholesale or retail sale that is delivered to
300	300	8 customers through pipes, pipelines, or mains. The provisions
301	301	9 of Public Act 98-583 are declaratory of existing law as to the
302	302	10 meaning and scope of this exemption. Beginning on July 1,
303	303	11 2017, the exemption provided by this paragraph (18) includes,
304	304	12 but is not limited to, graphic arts machinery and equipment,
305	305	13 as defined in paragraph (6) of this Section.
306	306	14 (19) Personal property delivered to a purchaser or
307	307	15 purchaser's donee inside Illinois when the purchase order for
308	308	16 that personal property was received by a florist located
309	309	17 outside Illinois who has a florist located inside Illinois
310	310	18 deliver the personal property.
311	311	19 (20) Semen used for artificial insemination of livestock
312	312	20 for direct agricultural production.
313	313	21 (21) Horses, or interests in horses, registered with and
314	314	22 meeting the requirements of any of the Arabian Horse Club
315	315	23 Registry of America, Appaloosa Horse Club, American Quarter
316	316	24 Horse Association, United States Trotting Association, or
317	317	25 Jockey Club, as appropriate, used for purposes of breeding or
318	318	26 racing for prizes. This item (21) is exempt from the
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329	329	1 provisions of Section 3-90, and the exemption provided for
330	330	2 under this item (21) applies for all periods beginning May 30,
331	331	3 1995, but no claim for credit or refund is allowed on or after
332	332	4 January 1, 2008 for such taxes paid during the period
333	333	5 beginning May 30, 2000 and ending on January 1, 2008.
334	334	6 (22) Computers and communications equipment utilized for
335	335	7 any hospital purpose and equipment used in the diagnosis,
336	336	8 analysis, or treatment of hospital patients purchased by a
337	337	9 lessor who leases the equipment, under a lease of one year or
338	338	10 longer executed or in effect at the time the lessor would
339	339	11 otherwise be subject to the tax imposed by this Act, to a
340	340	12 hospital that has been issued an active tax exemption
341	341	13 identification number by the Department under Section 1g of
342	342	14 the Retailers' Occupation Tax Act. If the equipment is leased
343	343	15 in a manner that does not qualify for this exemption or is used
344	344	16 in any other non-exempt manner, the lessor shall be liable for
345	345	17 the tax imposed under this Act or the Service Use Tax Act, as
346	346	18 the case may be, based on the fair market value of the property
347	347	19 at the time the non-qualifying use occurs. No lessor shall
348	348	20 collect or attempt to collect an amount (however designated)
349	349	21 that purports to reimburse that lessor for the tax imposed by
350	350	22 this Act or the Service Use Tax Act, as the case may be, if the
351	351	23 tax has not been paid by the lessor. If a lessor improperly
352	352	24 collects any such amount from the lessee, the lessee shall
353	353	25 have a legal right to claim a refund of that amount from the
354	354	26 lessor. If, however, that amount is not refunded to the lessee
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365	365	1 for any reason, the lessor is liable to pay that amount to the
366	366	2 Department.
367	367	3 (23) Personal property purchased by a lessor who leases
368	368	4 the property, under a lease of one year or longer executed or
369	369	5 in effect at the time the lessor would otherwise be subject to
370	370	6 the tax imposed by this Act, to a governmental body that has
371	371	7 been issued an active sales tax exemption identification
372	372	8 number by the Department under Section 1g of the Retailers'
373	373	9 Occupation Tax Act. If the property is leased in a manner that
374	374	10 does not qualify for this exemption or used in any other
375	375	11 non-exempt manner, the lessor shall be liable for the tax
376	376	12 imposed under this Act or the Service Use Tax Act, as the case
377	377	13 may be, based on the fair market value of the property at the
378	378	14 time the non-qualifying use occurs. No lessor shall collect or
379	379	15 attempt to collect an amount (however designated) that
380	380	16 purports to reimburse that lessor for the tax imposed by this
381	381	17 Act or the Service Use Tax Act, as the case may be, if the tax
382	382	18 has not been paid by the lessor. If a lessor improperly
383	383	19 collects any such amount from the lessee, the lessee shall
384	384	20 have a legal right to claim a refund of that amount from the
385	385	21 lessor. If, however, that amount is not refunded to the lessee
386	386	22 for any reason, the lessor is liable to pay that amount to the
387	387	23 Department.
388	388	24 (24) Beginning with taxable years ending on or after
389	389	25 December 31, 1995 and ending with taxable years ending on or
390	390	26 before December 31, 2004, personal property that is donated
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401	401	1 for disaster relief to be used in a State or federally declared
402	402	2 disaster area in Illinois or bordering Illinois by a
403	403	3 manufacturer or retailer that is registered in this State to a
404	404	4 corporation, society, association, foundation, or institution
405	405	5 that has been issued a sales tax exemption identification
406	406	6 number by the Department that assists victims of the disaster
407	407	7 who reside within the declared disaster area.
408	408	8 (25) Beginning with taxable years ending on or after
409	409	9 December 31, 1995 and ending with taxable years ending on or
410	410	10 before December 31, 2004, personal property that is used in
411	411	11 the performance of infrastructure repairs in this State,
412	412	12 including but not limited to municipal roads and streets,
413	413	13 access roads, bridges, sidewalks, waste disposal systems,
414	414	14 water and sewer line extensions, water distribution and
415	415	15 purification facilities, storm water drainage and retention
416	416	16 facilities, and sewage treatment facilities, resulting from a
417	417	17 State or federally declared disaster in Illinois or bordering
418	418	18 Illinois when such repairs are initiated on facilities located
419	419	19 in the declared disaster area within 6 months after the
420	420	20 disaster.
421	421	21 (26) Beginning July 1, 1999, game or game birds purchased
422	422	22 at a "game breeding and hunting preserve area" as that term is
423	423	23 used in the Wildlife Code. This paragraph is exempt from the
424	424	24 provisions of Section 3-90.
425	425	25 (27) A motor vehicle, as that term is defined in Section
426	426	26 1-146 of the Illinois Vehicle Code, that is donated to a
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437	437	1 corporation, limited liability company, society, association,
438	438	2 foundation, or institution that is determined by the
439	439	3 Department to be organized and operated exclusively for
440	440	4 educational purposes. For purposes of this exemption, "a
441	441	5 corporation, limited liability company, society, association,
442	442	6 foundation, or institution organized and operated exclusively
443	443	7 for educational purposes" means all tax-supported public
444	444	8 schools, private schools that offer systematic instruction in
445	445	9 useful branches of learning by methods common to public
446	446	10 schools and that compare favorably in their scope and
447	447	11 intensity with the course of study presented in tax-supported
448	448	12 schools, and vocational or technical schools or institutes
449	449	13 organized and operated exclusively to provide a course of
450	450	14 study of not less than 6 weeks duration and designed to prepare
451	451	15 individuals to follow a trade or to pursue a manual,
452	452	16 technical, mechanical, industrial, business, or commercial
453	453	17 occupation.
454	454	18 (28) Beginning January 1, 2000, personal property,
455	455	19 including food, purchased through fundraising events for the
456	456	20 benefit of a public or private elementary or secondary school,
457	457	21 a group of those schools, or one or more school districts if
458	458	22 the events are sponsored by an entity recognized by the school
459	459	23 district that consists primarily of volunteers and includes
460	460	24 parents and teachers of the school children. This paragraph
461	461	25 does not apply to fundraising events (i) for the benefit of
462	462	26 private home instruction or (ii) for which the fundraising
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473	473	1 entity purchases the personal property sold at the events from
474	474	2 another individual or entity that sold the property for the
475	475	3 purpose of resale by the fundraising entity and that profits
476	476	4 from the sale to the fundraising entity. This paragraph is
477	477	5 exempt from the provisions of Section 3-90.
478	478	6 (29) Beginning January 1, 2000 and through December 31,
479	479	7 2001, new or used automatic vending machines that prepare and
480	480	8 serve hot food and beverages, including coffee, soup, and
481	481	9 other items, and replacement parts for these machines.
482	482	10 Beginning January 1, 2002 and through June 30, 2003, machines
483	483	11 and parts for machines used in commercial, coin-operated
484	484	12 amusement and vending business if a use or occupation tax is
485	485	13 paid on the gross receipts derived from the use of the
486	486	14 commercial, coin-operated amusement and vending machines. This
487	487	15 paragraph is exempt from the provisions of Section 3-90.
488	488	16 (30) Beginning January 1, 2001 and through June 30, 2016,
489	489	17 food for human consumption that is to be consumed off the
490	490	18 premises where it is sold (other than alcoholic beverages,
491	491	19 soft drinks, and food that has been prepared for immediate
492	492	20 consumption) and prescription and nonprescription medicines,
493	493	21 drugs, medical appliances, and insulin, urine testing
494	494	22 materials, syringes, and needles used by diabetics, for human
495	495	23 use, when purchased for use by a person receiving medical
496	496	24 assistance under Article V of the Illinois Public Aid Code who
497	497	25 resides in a licensed long-term care facility, as defined in
498	498	26 the Nursing Home Care Act, or in a licensed facility as defined
499	499
500	500
501	501
502	502
503	503
504	504	HB3059 - 13 - LRB103 27006 HLH 53373 b
505	505
506	506
507	507	HB3059- 14 -LRB103 27006 HLH 53373 b HB3059 - 14 - LRB103 27006 HLH 53373 b
508	508	HB3059 - 14 - LRB103 27006 HLH 53373 b
509	509	1 in the ID/DD Community Care Act, the MC/DD Act, or the
510	510	2 Specialized Mental Health Rehabilitation Act of 2013.
511	511	3 (31) Beginning on August 2, 2001 (the effective date of
512	512	4 Public Act 92-227), computers and communications equipment
513	513	5 utilized for any hospital purpose and equipment used in the
514	514	6 diagnosis, analysis, or treatment of hospital patients
515	515	7 purchased by a lessor who leases the equipment, under a lease
516	516	8 of one year or longer executed or in effect at the time the
517	517	9 lessor would otherwise be subject to the tax imposed by this
518	518	10 Act, to a hospital that has been issued an active tax exemption
519	519	11 identification number by the Department under Section 1g of
520	520	12 the Retailers' Occupation Tax Act. If the equipment is leased
521	521	13 in a manner that does not qualify for this exemption or is used
522	522	14 in any other nonexempt manner, the lessor shall be liable for
523	523	15 the tax imposed under this Act or the Service Use Tax Act, as
524	524	16 the case may be, based on the fair market value of the property
525	525	17 at the time the nonqualifying use occurs. No lessor shall
526	526	18 collect or attempt to collect an amount (however designated)
527	527	19 that purports to reimburse that lessor for the tax imposed by
528	528	20 this Act or the Service Use Tax Act, as the case may be, if the
529	529	21 tax has not been paid by the lessor. If a lessor improperly
530	530	22 collects any such amount from the lessee, the lessee shall
531	531	23 have a legal right to claim a refund of that amount from the
532	532	24 lessor. If, however, that amount is not refunded to the lessee
533	533	25 for any reason, the lessor is liable to pay that amount to the
534	534	26 Department. This paragraph is exempt from the provisions of
535	535
536	536
537	537
538	538
539	539
540	540	HB3059 - 14 - LRB103 27006 HLH 53373 b
541	541
542	542
543	543	HB3059- 15 -LRB103 27006 HLH 53373 b HB3059 - 15 - LRB103 27006 HLH 53373 b
544	544	HB3059 - 15 - LRB103 27006 HLH 53373 b
545	545	1 Section 3-90.
546	546	2 (32) Beginning on August 2, 2001 (the effective date of
547	547	3 Public Act 92-227), personal property purchased by a lessor
548	548	4 who leases the property, under a lease of one year or longer
549	549	5 executed or in effect at the time the lessor would otherwise be
550	550	6 subject to the tax imposed by this Act, to a governmental body
551	551	7 that has been issued an active sales tax exemption
552	552	8 identification number by the Department under Section 1g of
553	553	9 the Retailers' Occupation Tax Act. If the property is leased
554	554	10 in a manner that does not qualify for this exemption or used in
555	555	11 any other nonexempt manner, the lessor shall be liable for the
556	556	12 tax imposed under this Act or the Service Use Tax Act, as the
557	557	13 case may be, based on the fair market value of the property at
558	558	14 the time the nonqualifying use occurs. No lessor shall collect
559	559	15 or attempt to collect an amount (however designated) that
560	560	16 purports to reimburse that lessor for the tax imposed by this
561	561	17 Act or the Service Use Tax Act, as the case may be, if the tax
562	562	18 has not been paid by the lessor. If a lessor improperly
563	563	19 collects any such amount from the lessee, the lessee shall
564	564	20 have a legal right to claim a refund of that amount from the
565	565	21 lessor. If, however, that amount is not refunded to the lessee
566	566	22 for any reason, the lessor is liable to pay that amount to the
567	567	23 Department. This paragraph is exempt from the provisions of
568	568	24 Section 3-90.
569	569	25 (33) On and after July 1, 2003 and through June 30, 2004,
570	570	26 the use in this State of motor vehicles of the second division
571	571
572	572
573	573
574	574
575	575
576	576	HB3059 - 15 - LRB103 27006 HLH 53373 b
577	577
578	578
579	579	HB3059- 16 -LRB103 27006 HLH 53373 b HB3059 - 16 - LRB103 27006 HLH 53373 b
580	580	HB3059 - 16 - LRB103 27006 HLH 53373 b
581	581	1 with a gross vehicle weight in excess of 8,000 pounds and that
582	582	2 are subject to the commercial distribution fee imposed under
583	583	3 Section 3-815.1 of the Illinois Vehicle Code. Beginning on
584	584	4 July 1, 2004 and through June 30, 2005, the use in this State
585	585	5 of motor vehicles of the second division: (i) with a gross
586	586	6 vehicle weight rating in excess of 8,000 pounds; (ii) that are
587	587	7 subject to the commercial distribution fee imposed under
588	588	8 Section 3-815.1 of the Illinois Vehicle Code; and (iii) that
589	589	9 are primarily used for commercial purposes. Through June 30,
590	590	10 2005, this exemption applies to repair and replacement parts
591	591	11 added after the initial purchase of such a motor vehicle if
592	592	12 that motor vehicle is used in a manner that would qualify for
593	593	13 the rolling stock exemption otherwise provided for in this
594	594	14 Act. For purposes of this paragraph, the term "used for
595	595	15 commercial purposes" means the transportation of persons or
596	596	16 property in furtherance of any commercial or industrial
597	597	17 enterprise, whether for-hire or not.
598	598	18 (34) Beginning January 1, 2008, tangible personal property
599	599	19 used in the construction or maintenance of a community water
600	600	20 supply, as defined under Section 3.145 of the Environmental
601	601	21 Protection Act, that is operated by a not-for-profit
602	602	22 corporation that holds a valid water supply permit issued
603	603	23 under Title IV of the Environmental Protection Act. This
604	604	24 paragraph is exempt from the provisions of Section 3-90.
605	605	25 (35) Beginning January 1, 2010 and continuing through
606	606	26 December 31, 2024, materials, parts, equipment, components,
607	607
608	608
609	609
610	610
611	611
612	612	HB3059 - 16 - LRB103 27006 HLH 53373 b
613	613
614	614
615	615	HB3059- 17 -LRB103 27006 HLH 53373 b HB3059 - 17 - LRB103 27006 HLH 53373 b
616	616	HB3059 - 17 - LRB103 27006 HLH 53373 b
617	617	1 and furnishings incorporated into or upon an aircraft as part
618	618	2 of the modification, refurbishment, completion, replacement,
619	619	3 repair, or maintenance of the aircraft. This exemption
620	620	4 includes consumable supplies used in the modification,
621	621	5 refurbishment, completion, replacement, repair, and
622	622	6 maintenance of aircraft, but excludes any materials, parts,
623	623	7 equipment, components, and consumable supplies used in the
624	624	8 modification, replacement, repair, and maintenance of aircraft
625	625	9 engines or power plants, whether such engines or power plants
626	626	10 are installed or uninstalled upon any such aircraft.
627	627	11 "Consumable supplies" include, but are not limited to,
628	628	12 adhesive, tape, sandpaper, general purpose lubricants,
629	629	13 cleaning solution, latex gloves, and protective films. This
630	630	14 exemption applies only to the use of qualifying tangible
631	631	15 personal property by persons who modify, refurbish, complete,
632	632	16 repair, replace, or maintain aircraft and who (i) hold an Air
633	633	17 Agency Certificate and are empowered to operate an approved
634	634	18 repair station by the Federal Aviation Administration, (ii)
635	635	19 have a Class IV Rating, and (iii) conduct operations in
636	636	20 accordance with Part 145 of the Federal Aviation Regulations.
637	637	21 The exemption does not include aircraft operated by a
638	638	22 commercial air carrier providing scheduled passenger air
639	639	23 service pursuant to authority issued under Part 121 or Part
640	640	24 129 of the Federal Aviation Regulations. The changes made to
641	641	25 this paragraph (35) by Public Act 98-534 are declarative of
642	642	26 existing law. It is the intent of the General Assembly that the
643	643
644	644
645	645
646	646
647	647
648	648	HB3059 - 17 - LRB103 27006 HLH 53373 b
649	649
650	650
651	651	HB3059- 18 -LRB103 27006 HLH 53373 b HB3059 - 18 - LRB103 27006 HLH 53373 b
652	652	HB3059 - 18 - LRB103 27006 HLH 53373 b
653	653	1 exemption under this paragraph (35) applies continuously from
654	654	2 January 1, 2010 through December 31, 2024; however, no claim
655	655	3 for credit or refund is allowed for taxes paid as a result of
656	656	4 the disallowance of this exemption on or after January 1, 2015
657	657	5 and prior to February 5, 2020 (the effective date of Public Act
658	658	6 101-629) this amendatory Act of the 101st General Assembly.
659	659	7 (36) Tangible personal property purchased by a
660	660	8 public-facilities corporation, as described in Section
661	661	9 11-65-10 of the Illinois Municipal Code, for purposes of
662	662	10 constructing or furnishing a municipal convention hall, but
663	663	11 only if the legal title to the municipal convention hall is
664	664	12 transferred to the municipality without any further
665	665	13 consideration by or on behalf of the municipality at the time
666	666	14 of the completion of the municipal convention hall or upon the
667	667	15 retirement or redemption of any bonds or other debt
668	668	16 instruments issued by the public-facilities corporation in
669	669	17 connection with the development of the municipal convention
670	670	18 hall. This exemption includes existing public-facilities
671	671	19 corporations as provided in Section 11-65-25 of the Illinois
672	672	20 Municipal Code. This paragraph is exempt from the provisions
673	673	21 of Section 3-90.
674	674	22 (37) Beginning January 1, 2017 and through December 31,
675	675	23 2026, menstrual pads, tampons, and menstrual cups.
676	676	24 (38) Merchandise that is subject to the Rental Purchase
677	677	25 Agreement Occupation and Use Tax. The purchaser must certify
678	678	26 that the item is purchased to be rented subject to a rental
679	679
680	680
681	681
682	682
683	683
684	684	HB3059 - 18 - LRB103 27006 HLH 53373 b
685	685
686	686
687	687	HB3059- 19 -LRB103 27006 HLH 53373 b HB3059 - 19 - LRB103 27006 HLH 53373 b
688	688	HB3059 - 19 - LRB103 27006 HLH 53373 b
689	689	1 purchase agreement, as defined in the Rental Purchase
690	690	2 Agreement Act, and provide proof of registration under the
691	691	3 Rental Purchase Agreement Occupation and Use Tax Act. This
692	692	4 paragraph is exempt from the provisions of Section 3-90.
693	693	5 (39) Tangible personal property purchased by a purchaser
694	694	6 who is exempt from the tax imposed by this Act by operation of
695	695	7 federal law. This paragraph is exempt from the provisions of
696	696	8 Section 3-90.
697	697	9 (40) Qualified tangible personal property used in the
698	698	10 construction or operation of a data center that has been
699	699	11 granted a certificate of exemption by the Department of
700	700	12 Commerce and Economic Opportunity, whether that tangible
701	701	13 personal property is purchased by the owner, operator, or
702	702	14 tenant of the data center or by a contractor or subcontractor
703	703	15 of the owner, operator, or tenant. Data centers that would
704	704	16 have qualified for a certificate of exemption prior to January
705	705	17 1, 2020 had Public Act 101-31 been in effect may apply for and
706	706	18 obtain an exemption for subsequent purchases of computer
707	707	19 equipment or enabling software purchased or leased to upgrade,
708	708	20 supplement, or replace computer equipment or enabling software
709	709	21 purchased or leased in the original investment that would have
710	710	22 qualified.
711	711	23 The Department of Commerce and Economic Opportunity shall
712	712	24 grant a certificate of exemption under this item (40) to
713	713	25 qualified data centers as defined by Section 605-1025 of the
714	714	26 Department of Commerce and Economic Opportunity Law of the
715	715
716	716
717	717
718	718
719	719
720	720	HB3059 - 19 - LRB103 27006 HLH 53373 b
721	721
722	722
723	723	HB3059- 20 -LRB103 27006 HLH 53373 b HB3059 - 20 - LRB103 27006 HLH 53373 b
724	724	HB3059 - 20 - LRB103 27006 HLH 53373 b
725	725	1 Civil Administrative Code of Illinois.
726	726	2 For the purposes of this item (40):
727	727	3 "Data center" means a building or a series of
728	728	4 buildings rehabilitated or constructed to house working
729	729	5 servers in one physical location or multiple sites within
730	730	6 the State of Illinois.
731	731	7 "Qualified tangible personal property" means:
732	732	8 electrical systems and equipment; climate control and
733	733	9 chilling equipment and systems; mechanical systems and
734	734	10 equipment; monitoring and secure systems; emergency
735	735	11 generators; hardware; computers; servers; data storage
736	736	12 devices; network connectivity equipment; racks; cabinets;
737	737	13 telecommunications cabling infrastructure; raised floor
738	738	14 systems; peripheral components or systems; software;
739	739	15 mechanical, electrical, or plumbing systems; battery
740	740	16 systems; cooling systems and towers; temperature control
741	741	17 systems; other cabling; and other data center
742	742	18 infrastructure equipment and systems necessary to operate
743	743	19 qualified tangible personal property, including fixtures;
744	744	20 and component parts of any of the foregoing, including
745	745	21 installation, maintenance, repair, refurbishment, and
746	746	22 replacement of qualified tangible personal property to
747	747	23 generate, transform, transmit, distribute, or manage
748	748	24 electricity necessary to operate qualified tangible
749	749	25 personal property; and all other tangible personal
750	750	26 property that is essential to the operations of a computer
751	751
752	752
753	753
754	754
755	755
756	756	HB3059 - 20 - LRB103 27006 HLH 53373 b
757	757
758	758
759	759	HB3059- 21 -LRB103 27006 HLH 53373 b HB3059 - 21 - LRB103 27006 HLH 53373 b
760	760	HB3059 - 21 - LRB103 27006 HLH 53373 b
761	761	1 data center. The term "qualified tangible personal
762	762	2 property" also includes building materials physically
763	763	3 incorporated in to the qualifying data center. To document
764	764	4 the exemption allowed under this Section, the retailer
765	765	5 must obtain from the purchaser a copy of the certificate
766	766	6 of eligibility issued by the Department of Commerce and
767	767	7 Economic Opportunity.
768	768	8 This item (40) is exempt from the provisions of Section
769	769	9 3-90.
770	770	10 (41) Beginning July 1, 2022, breast pumps, breast pump
771	771	11 collection and storage supplies, and breast pump kits. This
772	772	12 item (41) is exempt from the provisions of Section 3-90. As
773	773	13 used in this item (41):
774	774	14 "Breast pump" means an electrically controlled or
775	775	15 manually controlled pump device designed or marketed to be
776	776	16 used to express milk from a human breast during lactation,
777	777	17 including the pump device and any battery, AC adapter, or
778	778	18 other power supply unit that is used to power the pump
779	779	19 device and is packaged and sold with the pump device at the
780	780	20 time of sale.
781	781	21 "Breast pump collection and storage supplies" means
782	782	22 items of tangible personal property designed or marketed
783	783	23 to be used in conjunction with a breast pump to collect
784	784	24 milk expressed from a human breast and to store collected
785	785	25 milk until it is ready for consumption.
786	786	26 "Breast pump collection and storage supplies"
787	787
788	788
789	789
790	790
791	791
792	792	HB3059 - 21 - LRB103 27006 HLH 53373 b
793	793
794	794
795	795	HB3059- 22 -LRB103 27006 HLH 53373 b HB3059 - 22 - LRB103 27006 HLH 53373 b
796	796	HB3059 - 22 - LRB103 27006 HLH 53373 b
797	797	1 includes, but is not limited to: breast shields and breast
798	798	2 shield connectors; breast pump tubes and tubing adapters;
799	799	3 breast pump valves and membranes; backflow protectors and
800	800	4 backflow protector adaptors; bottles and bottle caps
801	801	5 specific to the operation of the breast pump; and breast
802	802	6 milk storage bags.
803	803	7 "Breast pump collection and storage supplies" does not
804	804	8 include: (1) bottles and bottle caps not specific to the
805	805	9 operation of the breast pump; (2) breast pump travel bags
806	806	10 and other similar carrying accessories, including ice
807	807	11 packs, labels, and other similar products; (3) breast pump
808	808	12 cleaning supplies; (4) nursing bras, bra pads, breast
809	809	13 shells, and other similar products; and (5) creams,
810	810	14 ointments, and other similar products that relieve
811	811	15 breastfeeding-related symptoms or conditions of the
812	812	16 breasts or nipples, unless sold as part of a breast pump
813	813	17 kit that is pre-packaged by the breast pump manufacturer
814	814	18 or distributor.
815	815	19 "Breast pump kit" means a kit that: (1) contains no
816	816	20 more than a breast pump, breast pump collection and
817	817	21 storage supplies, a rechargeable battery for operating the
818	818	22 breast pump, a breastmilk cooler, bottle stands, ice
819	819	23 packs, and a breast pump carrying case; and (2) is
820	820	24 pre-packaged as a breast pump kit by the breast pump
821	821	25 manufacturer or distributor.
822	822	26 (42) (41) Tangible personal property sold by or on behalf
823	823
824	824
825	825
826	826
827	827
828	828	HB3059 - 22 - LRB103 27006 HLH 53373 b
829	829
830	830
831	831	HB3059- 23 -LRB103 27006 HLH 53373 b HB3059 - 23 - LRB103 27006 HLH 53373 b
832	832	HB3059 - 23 - LRB103 27006 HLH 53373 b
833	833	1 of the State Treasurer pursuant to the Revised Uniform
834	834	2 Unclaimed Property Act. This item (42) (41) is exempt from the
835	835	3 provisions of Section 3-90.
836	836	4 (43) Beginning July 1, 2023, diapers. This item (43) is
837	837	5 exempt from the provisions of Section 3-90.
838	838	6 (Source: P.A. 101-9, eff. 6-5-19; 101-31, eff. 6-28-19;
839	839	7 101-81, eff. 7-12-19; 101-629, eff. 2-5-20; 102-16, eff.
840	840	8 6-17-21; 102-700, Article 70, Section 70-5, eff. 4-19-22;
841	841	9 102-700, Article 75, Section 75-5, eff. 4-19-22; 102-1026,
842	842	10 eff. 5-27-22; revised 8-1-22.)
843	843	11 Section 10. The Service Use Tax Act is amended by changing
844	844	12 Section 3-5 as follows:
845	845	13 (35 ILCS 110/3-5)
846	846	14 Sec. 3-5. Exemptions. Use of the following tangible
847	847	15 personal property is exempt from the tax imposed by this Act:
848	848	16 (1) Personal property purchased from a corporation,
849	849	17 society, association, foundation, institution, or
850	850	18 organization, other than a limited liability company, that is
851	851	19 organized and operated as a not-for-profit service enterprise
852	852	20 for the benefit of persons 65 years of age or older if the
853	853	21 personal property was not purchased by the enterprise for the
854	854	22 purpose of resale by the enterprise.
855	855	23 (2) Personal property purchased by a non-profit Illinois
856	856	24 county fair association for use in conducting, operating, or
857	857
858	858
859	859
860	860
861	861
862	862	HB3059 - 23 - LRB103 27006 HLH 53373 b
863	863
864	864
865	865	HB3059- 24 -LRB103 27006 HLH 53373 b HB3059 - 24 - LRB103 27006 HLH 53373 b
866	866	HB3059 - 24 - LRB103 27006 HLH 53373 b
867	867	1 promoting the county fair.
868	868	2 (3) Personal property purchased by a not-for-profit arts
869	869	3 or cultural organization that establishes, by proof required
870	870	4 by the Department by rule, that it has received an exemption
871	871	5 under Section 501(c)(3) of the Internal Revenue Code and that
872	872	6 is organized and operated primarily for the presentation or
873	873	7 support of arts or cultural programming, activities, or
874	874	8 services. These organizations include, but are not limited to,
875	875	9 music and dramatic arts organizations such as symphony
876	876	10 orchestras and theatrical groups, arts and cultural service
877	877	11 organizations, local arts councils, visual arts organizations,
878	878	12 and media arts organizations. On and after July 1, 2001 (the
879	879	13 effective date of Public Act 92-35), however, an entity
880	880	14 otherwise eligible for this exemption shall not make tax-free
881	881	15 purchases unless it has an active identification number issued
882	882	16 by the Department.
883	883	17 (4) Legal tender, currency, medallions, or gold or silver
884	884	18 coinage issued by the State of Illinois, the government of the
885	885	19 United States of America, or the government of any foreign
886	886	20 country, and bullion.
887	887	21 (5) Until July 1, 2003 and beginning again on September 1,
888	888	22 2004 through August 30, 2014, graphic arts machinery and
889	889	23 equipment, including repair and replacement parts, both new
890	890	24 and used, and including that manufactured on special order or
891	891	25 purchased for lease, certified by the purchaser to be used
892	892	26 primarily for graphic arts production. Equipment includes
893	893
894	894
895	895
896	896
897	897
898	898	HB3059 - 24 - LRB103 27006 HLH 53373 b
899	899
900	900
901	901	HB3059- 25 -LRB103 27006 HLH 53373 b HB3059 - 25 - LRB103 27006 HLH 53373 b
902	902	HB3059 - 25 - LRB103 27006 HLH 53373 b
903	903	1 chemicals or chemicals acting as catalysts but only if the
904	904	2 chemicals or chemicals acting as catalysts effect a direct and
905	905	3 immediate change upon a graphic arts product. Beginning on
906	906	4 July 1, 2017, graphic arts machinery and equipment is included
907	907	5 in the manufacturing and assembling machinery and equipment
908	908	6 exemption under Section 2 of this Act.
909	909	7 (6) Personal property purchased from a teacher-sponsored
910	910	8 student organization affiliated with an elementary or
911	911	9 secondary school located in Illinois.
912	912	10 (7) Farm machinery and equipment, both new and used,
913	913	11 including that manufactured on special order, certified by the
914	914	12 purchaser to be used primarily for production agriculture or
915	915	13 State or federal agricultural programs, including individual
916	916	14 replacement parts for the machinery and equipment, including
917	917	15 machinery and equipment purchased for lease, and including
918	918	16 implements of husbandry defined in Section 1-130 of the
919	919	17 Illinois Vehicle Code, farm machinery and agricultural
920	920	18 chemical and fertilizer spreaders, and nurse wagons required
921	921	19 to be registered under Section 3-809 of the Illinois Vehicle
922	922	20 Code, but excluding other motor vehicles required to be
923	923	21 registered under the Illinois Vehicle Code. Horticultural
924	924	22 polyhouses or hoop houses used for propagating, growing, or
925	925	23 overwintering plants shall be considered farm machinery and
926	926	24 equipment under this item (7). Agricultural chemical tender
927	927	25 tanks and dry boxes shall include units sold separately from a
928	928	26 motor vehicle required to be licensed and units sold mounted
929	929
930	930
931	931
932	932
933	933
934	934	HB3059 - 25 - LRB103 27006 HLH 53373 b
935	935
936	936
937	937	HB3059- 26 -LRB103 27006 HLH 53373 b HB3059 - 26 - LRB103 27006 HLH 53373 b
938	938	HB3059 - 26 - LRB103 27006 HLH 53373 b
939	939	1 on a motor vehicle required to be licensed if the selling price
940	940	2 of the tender is separately stated.
941	941	3 Farm machinery and equipment shall include precision
942	942	4 farming equipment that is installed or purchased to be
943	943	5 installed on farm machinery and equipment including, but not
944	944	6 limited to, tractors, harvesters, sprayers, planters, seeders,
945	945	7 or spreaders. Precision farming equipment includes, but is not
946	946	8 limited to, soil testing sensors, computers, monitors,
947	947	9 software, global positioning and mapping systems, and other
948	948	10 such equipment.
949	949	11 Farm machinery and equipment also includes computers,
950	950	12 sensors, software, and related equipment used primarily in the
951	951	13 computer-assisted operation of production agriculture
952	952	14 facilities, equipment, and activities such as, but not limited
953	953	15 to, the collection, monitoring, and correlation of animal and
954	954	16 crop data for the purpose of formulating animal diets and
955	955	17 agricultural chemicals. This item (7) is exempt from the
956	956	18 provisions of Section 3-75.
957	957	19 (8) Until June 30, 2013, fuel and petroleum products sold
958	958	20 to or used by an air common carrier, certified by the carrier
959	959	21 to be used for consumption, shipment, or storage in the
960	960	22 conduct of its business as an air common carrier, for a flight
961	961	23 destined for or returning from a location or locations outside
962	962	24 the United States without regard to previous or subsequent
963	963	25 domestic stopovers.
964	964	26 Beginning July 1, 2013, fuel and petroleum products sold
965	965
966	966
967	967
968	968
969	969
970	970	HB3059 - 26 - LRB103 27006 HLH 53373 b
971	971
972	972
973	973	HB3059- 27 -LRB103 27006 HLH 53373 b HB3059 - 27 - LRB103 27006 HLH 53373 b
974	974	HB3059 - 27 - LRB103 27006 HLH 53373 b
975	975	1 to or used by an air carrier, certified by the carrier to be
976	976	2 used for consumption, shipment, or storage in the conduct of
977	977	3 its business as an air common carrier, for a flight that (i) is
978	978	4 engaged in foreign trade or is engaged in trade between the
979	979	5 United States and any of its possessions and (ii) transports
980	980	6 at least one individual or package for hire from the city of
981	981	7 origination to the city of final destination on the same
982	982	8 aircraft, without regard to a change in the flight number of
983	983	9 that aircraft.
984	984	10 (9) Proceeds of mandatory service charges separately
985	985	11 stated on customers' bills for the purchase and consumption of
986	986	12 food and beverages acquired as an incident to the purchase of a
987	987	13 service from a serviceman, to the extent that the proceeds of
988	988	14 the service charge are in fact turned over as tips or as a
989	989	15 substitute for tips to the employees who participate directly
990	990	16 in preparing, serving, hosting or cleaning up the food or
991	991	17 beverage function with respect to which the service charge is
992	992	18 imposed.
993	993	19 (10) Until July 1, 2003, oil field exploration, drilling,
994	994	20 and production equipment, including (i) rigs and parts of
995	995	21 rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)
996	996	22 pipe and tubular goods, including casing and drill strings,
997	997	23 (iii) pumps and pump-jack units, (iv) storage tanks and flow
998	998	24 lines, (v) any individual replacement part for oil field
999	999	25 exploration, drilling, and production equipment, and (vi)
1000	1000	26 machinery and equipment purchased for lease; but excluding
1001	1001
1002	1002
1003	1003
1004	1004
1005	1005
1006	1006	HB3059 - 27 - LRB103 27006 HLH 53373 b
1007	1007
1008	1008
1009	1009	HB3059- 28 -LRB103 27006 HLH 53373 b HB3059 - 28 - LRB103 27006 HLH 53373 b
1010	1010	HB3059 - 28 - LRB103 27006 HLH 53373 b
1011	1011	1 motor vehicles required to be registered under the Illinois
1012	1012	2 Vehicle Code.
1013	1013	3 (11) Proceeds from the sale of photoprocessing machinery
1014	1014	4 and equipment, including repair and replacement parts, both
1015	1015	5 new and used, including that manufactured on special order,
1016	1016	6 certified by the purchaser to be used primarily for
1017	1017	7 photoprocessing, and including photoprocessing machinery and
1018	1018	8 equipment purchased for lease.
1019	1019	9 (12) Until July 1, 2028, coal and aggregate exploration,
1020	1020	10 mining, off-highway hauling, processing, maintenance, and
1021	1021	11 reclamation equipment, including replacement parts and
1022	1022	12 equipment, and including equipment purchased for lease, but
1023	1023	13 excluding motor vehicles required to be registered under the
1024	1024	14 Illinois Vehicle Code. The changes made to this Section by
1025	1025	15 Public Act 97-767 apply on and after July 1, 2003, but no claim
1026	1026	16 for credit or refund is allowed on or after August 16, 2013
1027	1027	17 (the effective date of Public Act 98-456) for such taxes paid
1028	1028	18 during the period beginning July 1, 2003 and ending on August
1029	1029	19 16, 2013 (the effective date of Public Act 98-456).
1030	1030	20 (13) Semen used for artificial insemination of livestock
1031	1031	21 for direct agricultural production.
1032	1032	22 (14) Horses, or interests in horses, registered with and
1033	1033	23 meeting the requirements of any of the Arabian Horse Club
1034	1034	24 Registry of America, Appaloosa Horse Club, American Quarter
1035	1035	25 Horse Association, United States Trotting Association, or
1036	1036	26 Jockey Club, as appropriate, used for purposes of breeding or
1037	1037
1038	1038
1039	1039
1040	1040
1041	1041
1042	1042	HB3059 - 28 - LRB103 27006 HLH 53373 b
1043	1043
1044	1044
1045	1045	HB3059- 29 -LRB103 27006 HLH 53373 b HB3059 - 29 - LRB103 27006 HLH 53373 b
1046	1046	HB3059 - 29 - LRB103 27006 HLH 53373 b
1047	1047	1 racing for prizes. This item (14) is exempt from the
1048	1048	2 provisions of Section 3-75, and the exemption provided for
1049	1049	3 under this item (14) applies for all periods beginning May 30,
1050	1050	4 1995, but no claim for credit or refund is allowed on or after
1051	1051	5 January 1, 2008 (the effective date of Public Act 95-88) for
1052	1052	6 such taxes paid during the period beginning May 30, 2000 and
1053	1053	7 ending on January 1, 2008 (the effective date of Public Act
1054	1054	8 95-88).
1055	1055	9 (15) Computers and communications equipment utilized for
1056	1056	10 any hospital purpose and equipment used in the diagnosis,
1057	1057	11 analysis, or treatment of hospital patients purchased by a
1058	1058	12 lessor who leases the equipment, under a lease of one year or
1059	1059	13 longer executed or in effect at the time the lessor would
1060	1060	14 otherwise be subject to the tax imposed by this Act, to a
1061	1061	15 hospital that has been issued an active tax exemption
1062	1062	16 identification number by the Department under Section 1g of
1063	1063	17 the Retailers' Occupation Tax Act. If the equipment is leased
1064	1064	18 in a manner that does not qualify for this exemption or is used
1065	1065	19 in any other non-exempt manner, the lessor shall be liable for
1066	1066	20 the tax imposed under this Act or the Use Tax Act, as the case
1067	1067	21 may be, based on the fair market value of the property at the
1068	1068	22 time the non-qualifying use occurs. No lessor shall collect or
1069	1069	23 attempt to collect an amount (however designated) that
1070	1070	24 purports to reimburse that lessor for the tax imposed by this
1071	1071	25 Act or the Use Tax Act, as the case may be, if the tax has not
1072	1072	26 been paid by the lessor. If a lessor improperly collects any
1073	1073
1074	1074
1075	1075
1076	1076
1077	1077
1078	1078	HB3059 - 29 - LRB103 27006 HLH 53373 b
1079	1079
1080	1080
1081	1081	HB3059- 30 -LRB103 27006 HLH 53373 b HB3059 - 30 - LRB103 27006 HLH 53373 b
1082	1082	HB3059 - 30 - LRB103 27006 HLH 53373 b
1083	1083	1 such amount from the lessee, the lessee shall have a legal
1084	1084	2 right to claim a refund of that amount from the lessor. If,
1085	1085	3 however, that amount is not refunded to the lessee for any
1086	1086	4 reason, the lessor is liable to pay that amount to the
1087	1087	5 Department.
1088	1088	6 (16) Personal property purchased by a lessor who leases
1089	1089	7 the property, under a lease of one year or longer executed or
1090	1090	8 in effect at the time the lessor would otherwise be subject to
1091	1091	9 the tax imposed by this Act, to a governmental body that has
1092	1092	10 been issued an active tax exemption identification number by
1093	1093	11 the Department under Section 1g of the Retailers' Occupation
1094	1094	12 Tax Act. If the property is leased in a manner that does not
1095	1095	13 qualify for this exemption or is used in any other non-exempt
1096	1096	14 manner, the lessor shall be liable for the tax imposed under
1097	1097	15 this Act or the Use Tax Act, as the case may be, based on the
1098	1098	16 fair market value of the property at the time the
1099	1099	17 non-qualifying use occurs. No lessor shall collect or attempt
1100	1100	18 to collect an amount (however designated) that purports to
1101	1101	19 reimburse that lessor for the tax imposed by this Act or the
1102	1102	20 Use Tax Act, as the case may be, if the tax has not been paid
1103	1103	21 by the lessor. If a lessor improperly collects any such amount
1104	1104	22 from the lessee, the lessee shall have a legal right to claim a
1105	1105	23 refund of that amount from the lessor. If, however, that
1106	1106	24 amount is not refunded to the lessee for any reason, the lessor
1107	1107	25 is liable to pay that amount to the Department.
1108	1108	26 (17) Beginning with taxable years ending on or after
1109	1109
1110	1110
1111	1111
1112	1112
1113	1113
1114	1114	HB3059 - 30 - LRB103 27006 HLH 53373 b
1115	1115
1116	1116
1117	1117	HB3059- 31 -LRB103 27006 HLH 53373 b HB3059 - 31 - LRB103 27006 HLH 53373 b
1118	1118	HB3059 - 31 - LRB103 27006 HLH 53373 b
1119	1119	1 December 31, 1995 and ending with taxable years ending on or
1120	1120	2 before December 31, 2004, personal property that is donated
1121	1121	3 for disaster relief to be used in a State or federally declared
1122	1122	4 disaster area in Illinois or bordering Illinois by a
1123	1123	5 manufacturer or retailer that is registered in this State to a
1124	1124	6 corporation, society, association, foundation, or institution
1125	1125	7 that has been issued a sales tax exemption identification
1126	1126	8 number by the Department that assists victims of the disaster
1127	1127	9 who reside within the declared disaster area.
1128	1128	10 (18) Beginning with taxable years ending on or after
1129	1129	11 December 31, 1995 and ending with taxable years ending on or
1130	1130	12 before December 31, 2004, personal property that is used in
1131	1131	13 the performance of infrastructure repairs in this State,
1132	1132	14 including but not limited to municipal roads and streets,
1133	1133	15 access roads, bridges, sidewalks, waste disposal systems,
1134	1134	16 water and sewer line extensions, water distribution and
1135	1135	17 purification facilities, storm water drainage and retention
1136	1136	18 facilities, and sewage treatment facilities, resulting from a
1137	1137	19 State or federally declared disaster in Illinois or bordering
1138	1138	20 Illinois when such repairs are initiated on facilities located
1139	1139	21 in the declared disaster area within 6 months after the
1140	1140	22 disaster.
1141	1141	23 (19) Beginning July 1, 1999, game or game birds purchased
1142	1142	24 at a "game breeding and hunting preserve area" as that term is
1143	1143	25 used in the Wildlife Code. This paragraph is exempt from the
1144	1144	26 provisions of Section 3-75.
1145	1145
1146	1146
1147	1147
1148	1148
1149	1149
1150	1150	HB3059 - 31 - LRB103 27006 HLH 53373 b
1151	1151
1152	1152
1153	1153	HB3059- 32 -LRB103 27006 HLH 53373 b HB3059 - 32 - LRB103 27006 HLH 53373 b
1154	1154	HB3059 - 32 - LRB103 27006 HLH 53373 b
1155	1155	1 (20) A motor vehicle, as that term is defined in Section
1156	1156	2 1-146 of the Illinois Vehicle Code, that is donated to a
1157	1157	3 corporation, limited liability company, society, association,
1158	1158	4 foundation, or institution that is determined by the
1159	1159	5 Department to be organized and operated exclusively for
1160	1160	6 educational purposes. For purposes of this exemption, "a
1161	1161	7 corporation, limited liability company, society, association,
1162	1162	8 foundation, or institution organized and operated exclusively
1163	1163	9 for educational purposes" means all tax-supported public
1164	1164	10 schools, private schools that offer systematic instruction in
1165	1165	11 useful branches of learning by methods common to public
1166	1166	12 schools and that compare favorably in their scope and
1167	1167	13 intensity with the course of study presented in tax-supported
1168	1168	14 schools, and vocational or technical schools or institutes
1169	1169	15 organized and operated exclusively to provide a course of
1170	1170	16 study of not less than 6 weeks duration and designed to prepare
1171	1171	17 individuals to follow a trade or to pursue a manual,
1172	1172	18 technical, mechanical, industrial, business, or commercial
1173	1173	19 occupation.
1174	1174	20 (21) Beginning January 1, 2000, personal property,
1175	1175	21 including food, purchased through fundraising events for the
1176	1176	22 benefit of a public or private elementary or secondary school,
1177	1177	23 a group of those schools, or one or more school districts if
1178	1178	24 the events are sponsored by an entity recognized by the school
1179	1179	25 district that consists primarily of volunteers and includes
1180	1180	26 parents and teachers of the school children. This paragraph
1181	1181
1182	1182
1183	1183
1184	1184
1185	1185
1186	1186	HB3059 - 32 - LRB103 27006 HLH 53373 b
1187	1187
1188	1188
1189	1189	HB3059- 33 -LRB103 27006 HLH 53373 b HB3059 - 33 - LRB103 27006 HLH 53373 b
1190	1190	HB3059 - 33 - LRB103 27006 HLH 53373 b
1191	1191	1 does not apply to fundraising events (i) for the benefit of
1192	1192	2 private home instruction or (ii) for which the fundraising
1193	1193	3 entity purchases the personal property sold at the events from
1194	1194	4 another individual or entity that sold the property for the
1195	1195	5 purpose of resale by the fundraising entity and that profits
1196	1196	6 from the sale to the fundraising entity. This paragraph is
1197	1197	7 exempt from the provisions of Section 3-75.
1198	1198	8 (22) Beginning January 1, 2000 and through December 31,
1199	1199	9 2001, new or used automatic vending machines that prepare and
1200	1200	10 serve hot food and beverages, including coffee, soup, and
1201	1201	11 other items, and replacement parts for these machines.
1202	1202	12 Beginning January 1, 2002 and through June 30, 2003, machines
1203	1203	13 and parts for machines used in commercial, coin-operated
1204	1204	14 amusement and vending business if a use or occupation tax is
1205	1205	15 paid on the gross receipts derived from the use of the
1206	1206	16 commercial, coin-operated amusement and vending machines. This
1207	1207	17 paragraph is exempt from the provisions of Section 3-75.
1208	1208	18 (23) Beginning August 23, 2001 and through June 30, 2016,
1209	1209	19 food for human consumption that is to be consumed off the
1210	1210	20 premises where it is sold (other than alcoholic beverages,
1211	1211	21 soft drinks, and food that has been prepared for immediate
1212	1212	22 consumption) and prescription and nonprescription medicines,
1213	1213	23 drugs, medical appliances, and insulin, urine testing
1214	1214	24 materials, syringes, and needles used by diabetics, for human
1215	1215	25 use, when purchased for use by a person receiving medical
1216	1216	26 assistance under Article V of the Illinois Public Aid Code who
1217	1217
1218	1218
1219	1219
1220	1220
1221	1221
1222	1222	HB3059 - 33 - LRB103 27006 HLH 53373 b
1223	1223
1224	1224
1225	1225	HB3059- 34 -LRB103 27006 HLH 53373 b HB3059 - 34 - LRB103 27006 HLH 53373 b
1226	1226	HB3059 - 34 - LRB103 27006 HLH 53373 b
1227	1227	1 resides in a licensed long-term care facility, as defined in
1228	1228	2 the Nursing Home Care Act, or in a licensed facility as defined
1229	1229	3 in the ID/DD Community Care Act, the MC/DD Act, or the
1230	1230	4 Specialized Mental Health Rehabilitation Act of 2013.
1231	1231	5 (24) Beginning on August 2, 2001 (the effective date of
1232	1232	6 Public Act 92-227), computers and communications equipment
1233	1233	7 utilized for any hospital purpose and equipment used in the
1234	1234	8 diagnosis, analysis, or treatment of hospital patients
1235	1235	9 purchased by a lessor who leases the equipment, under a lease
1236	1236	10 of one year or longer executed or in effect at the time the
1237	1237	11 lessor would otherwise be subject to the tax imposed by this
1238	1238	12 Act, to a hospital that has been issued an active tax exemption
1239	1239	13 identification number by the Department under Section 1g of
1240	1240	14 the Retailers' Occupation Tax Act. If the equipment is leased
1241	1241	15 in a manner that does not qualify for this exemption or is used
1242	1242	16 in any other nonexempt manner, the lessor shall be liable for
1243	1243	17 the tax imposed under this Act or the Use Tax Act, as the case
1244	1244	18 may be, based on the fair market value of the property at the
1245	1245	19 time the nonqualifying use occurs. No lessor shall collect or
1246	1246	20 attempt to collect an amount (however designated) that
1247	1247	21 purports to reimburse that lessor for the tax imposed by this
1248	1248	22 Act or the Use Tax Act, as the case may be, if the tax has not
1249	1249	23 been paid by the lessor. If a lessor improperly collects any
1250	1250	24 such amount from the lessee, the lessee shall have a legal
1251	1251	25 right to claim a refund of that amount from the lessor. If,
1252	1252	26 however, that amount is not refunded to the lessee for any
1253	1253
1254	1254
1255	1255
1256	1256
1257	1257
1258	1258	HB3059 - 34 - LRB103 27006 HLH 53373 b
1259	1259
1260	1260
1261	1261	HB3059- 35 -LRB103 27006 HLH 53373 b HB3059 - 35 - LRB103 27006 HLH 53373 b
1262	1262	HB3059 - 35 - LRB103 27006 HLH 53373 b
1263	1263	1 reason, the lessor is liable to pay that amount to the
1264	1264	2 Department. This paragraph is exempt from the provisions of
1265	1265	3 Section 3-75.
1266	1266	4 (25) Beginning on August 2, 2001 (the effective date of
1267	1267	5 Public Act 92-227), personal property purchased by a lessor
1268	1268	6 who leases the property, under a lease of one year or longer
1269	1269	7 executed or in effect at the time the lessor would otherwise be
1270	1270	8 subject to the tax imposed by this Act, to a governmental body
1271	1271	9 that has been issued an active tax exemption identification
1272	1272	10 number by the Department under Section 1g of the Retailers'
1273	1273	11 Occupation Tax Act. If the property is leased in a manner that
1274	1274	12 does not qualify for this exemption or is used in any other
1275	1275	13 nonexempt manner, the lessor shall be liable for the tax
1276	1276	14 imposed under this Act or the Use Tax Act, as the case may be,
1277	1277	15 based on the fair market value of the property at the time the
1278	1278	16 nonqualifying use occurs. No lessor shall collect or attempt
1279	1279	17 to collect an amount (however designated) that purports to
1280	1280	18 reimburse that lessor for the tax imposed by this Act or the
1281	1281	19 Use Tax Act, as the case may be, if the tax has not been paid
1282	1282	20 by the lessor. If a lessor improperly collects any such amount
1283	1283	21 from the lessee, the lessee shall have a legal right to claim a
1284	1284	22 refund of that amount from the lessor. If, however, that
1285	1285	23 amount is not refunded to the lessee for any reason, the lessor
1286	1286	24 is liable to pay that amount to the Department. This paragraph
1287	1287	25 is exempt from the provisions of Section 3-75.
1288	1288	26 (26) Beginning January 1, 2008, tangible personal property
1289	1289
1290	1290
1291	1291
1292	1292
1293	1293
1294	1294	HB3059 - 35 - LRB103 27006 HLH 53373 b
1295	1295
1296	1296
1297	1297	HB3059- 36 -LRB103 27006 HLH 53373 b HB3059 - 36 - LRB103 27006 HLH 53373 b
1298	1298	HB3059 - 36 - LRB103 27006 HLH 53373 b
1299	1299	1 used in the construction or maintenance of a community water
1300	1300	2 supply, as defined under Section 3.145 of the Environmental
1301	1301	3 Protection Act, that is operated by a not-for-profit
1302	1302	4 corporation that holds a valid water supply permit issued
1303	1303	5 under Title IV of the Environmental Protection Act. This
1304	1304	6 paragraph is exempt from the provisions of Section 3-75.
1305	1305	7 (27) Beginning January 1, 2010 and continuing through
1306	1306	8 December 31, 2024, materials, parts, equipment, components,
1307	1307	9 and furnishings incorporated into or upon an aircraft as part
1308	1308	10 of the modification, refurbishment, completion, replacement,
1309	1309	11 repair, or maintenance of the aircraft. This exemption
1310	1310	12 includes consumable supplies used in the modification,
1311	1311	13 refurbishment, completion, replacement, repair, and
1312	1312	14 maintenance of aircraft, but excludes any materials, parts,
1313	1313	15 equipment, components, and consumable supplies used in the
1314	1314	16 modification, replacement, repair, and maintenance of aircraft
1315	1315	17 engines or power plants, whether such engines or power plants
1316	1316	18 are installed or uninstalled upon any such aircraft.
1317	1317	19 "Consumable supplies" include, but are not limited to,
1318	1318	20 adhesive, tape, sandpaper, general purpose lubricants,
1319	1319	21 cleaning solution, latex gloves, and protective films. This
1320	1320	22 exemption applies only to the use of qualifying tangible
1321	1321	23 personal property transferred incident to the modification,
1322	1322	24 refurbishment, completion, replacement, repair, or maintenance
1323	1323	25 of aircraft by persons who (i) hold an Air Agency Certificate
1324	1324	26 and are empowered to operate an approved repair station by the
1325	1325
1326	1326
1327	1327
1328	1328
1329	1329
1330	1330	HB3059 - 36 - LRB103 27006 HLH 53373 b
1331	1331
1332	1332
1333	1333	HB3059- 37 -LRB103 27006 HLH 53373 b HB3059 - 37 - LRB103 27006 HLH 53373 b
1334	1334	HB3059 - 37 - LRB103 27006 HLH 53373 b
1335	1335	1 Federal Aviation Administration, (ii) have a Class IV Rating,
1336	1336	2 and (iii) conduct operations in accordance with Part 145 of
1337	1337	3 the Federal Aviation Regulations. The exemption does not
1338	1338	4 include aircraft operated by a commercial air carrier
1339	1339	5 providing scheduled passenger air service pursuant to
1340	1340	6 authority issued under Part 121 or Part 129 of the Federal
1341	1341	7 Aviation Regulations. The changes made to this paragraph (27)
1342	1342	8 by Public Act 98-534 are declarative of existing law. It is the
1343	1343	9 intent of the General Assembly that the exemption under this
1344	1344	10 paragraph (27) applies continuously from January 1, 2010
1345	1345	11 through December 31, 2024; however, no claim for credit or
1346	1346	12 refund is allowed for taxes paid as a result of the
1347	1347	13 disallowance of this exemption on or after January 1, 2015 and
1348	1348	14 prior to February 5, 2020 (the effective date of Public Act
1349	1349	15 101-629) this amendatory Act of the 101st General Assembly.
1350	1350	16 (28) Tangible personal property purchased by a
1351	1351	17 public-facilities corporation, as described in Section
1352	1352	18 11-65-10 of the Illinois Municipal Code, for purposes of
1353	1353	19 constructing or furnishing a municipal convention hall, but
1354	1354	20 only if the legal title to the municipal convention hall is
1355	1355	21 transferred to the municipality without any further
1356	1356	22 consideration by or on behalf of the municipality at the time
1357	1357	23 of the completion of the municipal convention hall or upon the
1358	1358	24 retirement or redemption of any bonds or other debt
1359	1359	25 instruments issued by the public-facilities corporation in
1360	1360	26 connection with the development of the municipal convention
1361	1361
1362	1362
1363	1363
1364	1364
1365	1365
1366	1366	HB3059 - 37 - LRB103 27006 HLH 53373 b
1367	1367
1368	1368
1369	1369	HB3059- 38 -LRB103 27006 HLH 53373 b HB3059 - 38 - LRB103 27006 HLH 53373 b
1370	1370	HB3059 - 38 - LRB103 27006 HLH 53373 b
1371	1371	1 hall. This exemption includes existing public-facilities
1372	1372	2 corporations as provided in Section 11-65-25 of the Illinois
1373	1373	3 Municipal Code. This paragraph is exempt from the provisions
1374	1374	4 of Section 3-75.
1375	1375	5 (29) Beginning January 1, 2017 and through December 31,
1376	1376	6 2026, menstrual pads, tampons, and menstrual cups.
1377	1377	7 (30) Tangible personal property transferred to a purchaser
1378	1378	8 who is exempt from the tax imposed by this Act by operation of
1379	1379	9 federal law. This paragraph is exempt from the provisions of
1380	1380	10 Section 3-75.
1381	1381	11 (31) Qualified tangible personal property used in the
1382	1382	12 construction or operation of a data center that has been
1383	1383	13 granted a certificate of exemption by the Department of
1384	1384	14 Commerce and Economic Opportunity, whether that tangible
1385	1385	15 personal property is purchased by the owner, operator, or
1386	1386	16 tenant of the data center or by a contractor or subcontractor
1387	1387	17 of the owner, operator, or tenant. Data centers that would
1388	1388	18 have qualified for a certificate of exemption prior to January
1389	1389	19 1, 2020 had Public Act 101-31 this amendatory Act of the 101st
1390	1390	20 General Assembly been in effect, may apply for and obtain an
1391	1391	21 exemption for subsequent purchases of computer equipment or
1392	1392	22 enabling software purchased or leased to upgrade, supplement,
1393	1393	23 or replace computer equipment or enabling software purchased
1394	1394	24 or leased in the original investment that would have
1395	1395	25 qualified.
1396	1396	26 The Department of Commerce and Economic Opportunity shall
1397	1397
1398	1398
1399	1399
1400	1400
1401	1401
1402	1402	HB3059 - 38 - LRB103 27006 HLH 53373 b
1403	1403
1404	1404
1405	1405	HB3059- 39 -LRB103 27006 HLH 53373 b HB3059 - 39 - LRB103 27006 HLH 53373 b
1406	1406	HB3059 - 39 - LRB103 27006 HLH 53373 b
1407	1407	1 grant a certificate of exemption under this item (31) to
1408	1408	2 qualified data centers as defined by Section 605-1025 of the
1409	1409	3 Department of Commerce and Economic Opportunity Law of the
1410	1410	4 Civil Administrative Code of Illinois.
1411	1411	5 For the purposes of this item (31):
1412	1412	6 "Data center" means a building or a series of
1413	1413	7 buildings rehabilitated or constructed to house working
1414	1414	8 servers in one physical location or multiple sites within
1415	1415	9 the State of Illinois.
1416	1416	10 "Qualified tangible personal property" means:
1417	1417	11 electrical systems and equipment; climate control and
1418	1418	12 chilling equipment and systems; mechanical systems and
1419	1419	13 equipment; monitoring and secure systems; emergency
1420	1420	14 generators; hardware; computers; servers; data storage
1421	1421	15 devices; network connectivity equipment; racks; cabinets;
1422	1422	16 telecommunications cabling infrastructure; raised floor
1423	1423	17 systems; peripheral components or systems; software;
1424	1424	18 mechanical, electrical, or plumbing systems; battery
1425	1425	19 systems; cooling systems and towers; temperature control
1426	1426	20 systems; other cabling; and other data center
1427	1427	21 infrastructure equipment and systems necessary to operate
1428	1428	22 qualified tangible personal property, including fixtures;
1429	1429	23 and component parts of any of the foregoing, including
1430	1430	24 installation, maintenance, repair, refurbishment, and
1431	1431	25 replacement of qualified tangible personal property to
1432	1432	26 generate, transform, transmit, distribute, or manage
1433	1433
1434	1434
1435	1435
1436	1436
1437	1437
1438	1438	HB3059 - 39 - LRB103 27006 HLH 53373 b
1439	1439
1440	1440
1441	1441	HB3059- 40 -LRB103 27006 HLH 53373 b HB3059 - 40 - LRB103 27006 HLH 53373 b
1442	1442	HB3059 - 40 - LRB103 27006 HLH 53373 b
1443	1443	1 electricity necessary to operate qualified tangible
1444	1444	2 personal property; and all other tangible personal
1445	1445	3 property that is essential to the operations of a computer
1446	1446	4 data center. The term "qualified tangible personal
1447	1447	5 property" also includes building materials physically
1448	1448	6 incorporated in to the qualifying data center. To document
1449	1449	7 the exemption allowed under this Section, the retailer
1450	1450	8 must obtain from the purchaser a copy of the certificate
1451	1451	9 of eligibility issued by the Department of Commerce and
1452	1452	10 Economic Opportunity.
1453	1453	11 This item (31) is exempt from the provisions of Section
1454	1454	12 3-75.
1455	1455	13 (32) Beginning July 1, 2022, breast pumps, breast pump
1456	1456	14 collection and storage supplies, and breast pump kits. This
1457	1457	15 item (32) is exempt from the provisions of Section 3-75. As
1458	1458	16 used in this item (32):
1459	1459	17 "Breast pump" means an electrically controlled or
1460	1460	18 manually controlled pump device designed or marketed to be
1461	1461	19 used to express milk from a human breast during lactation,
1462	1462	20 including the pump device and any battery, AC adapter, or
1463	1463	21 other power supply unit that is used to power the pump
1464	1464	22 device and is packaged and sold with the pump device at the
1465	1465	23 time of sale.
1466	1466	24 "Breast pump collection and storage supplies" means
1467	1467	25 items of tangible personal property designed or marketed
1468	1468	26 to be used in conjunction with a breast pump to collect
1469	1469
1470	1470
1471	1471
1472	1472
1473	1473
1474	1474	HB3059 - 40 - LRB103 27006 HLH 53373 b
1475	1475
1476	1476
1477	1477	HB3059- 41 -LRB103 27006 HLH 53373 b HB3059 - 41 - LRB103 27006 HLH 53373 b
1478	1478	HB3059 - 41 - LRB103 27006 HLH 53373 b
1479	1479	1 milk expressed from a human breast and to store collected
1480	1480	2 milk until it is ready for consumption.
1481	1481	3 "Breast pump collection and storage supplies"
1482	1482	4 includes, but is not limited to: breast shields and breast
1483	1483	5 shield connectors; breast pump tubes and tubing adapters;
1484	1484	6 breast pump valves and membranes; backflow protectors and
1485	1485	7 backflow protector adaptors; bottles and bottle caps
1486	1486	8 specific to the operation of the breast pump; and breast
1487	1487	9 milk storage bags.
1488	1488	10 "Breast pump collection and storage supplies" does not
1489	1489	11 include: (1) bottles and bottle caps not specific to the
1490	1490	12 operation of the breast pump; (2) breast pump travel bags
1491	1491	13 and other similar carrying accessories, including ice
1492	1492	14 packs, labels, and other similar products; (3) breast pump
1493	1493	15 cleaning supplies; (4) nursing bras, bra pads, breast
1494	1494	16 shells, and other similar products; and (5) creams,
1495	1495	17 ointments, and other similar products that relieve
1496	1496	18 breastfeeding-related symptoms or conditions of the
1497	1497	19 breasts or nipples, unless sold as part of a breast pump
1498	1498	20 kit that is pre-packaged by the breast pump manufacturer
1499	1499	21 or distributor.
1500	1500	22 "Breast pump kit" means a kit that: (1) contains no
1501	1501	23 more than a breast pump, breast pump collection and
1502	1502	24 storage supplies, a rechargeable battery for operating the
1503	1503	25 breast pump, a breastmilk cooler, bottle stands, ice
1504	1504	26 packs, and a breast pump carrying case; and (2) is
1505	1505
1506	1506
1507	1507
1508	1508
1509	1509
1510	1510	HB3059 - 41 - LRB103 27006 HLH 53373 b
1511	1511
1512	1512
1513	1513	HB3059- 42 -LRB103 27006 HLH 53373 b HB3059 - 42 - LRB103 27006 HLH 53373 b
1514	1514	HB3059 - 42 - LRB103 27006 HLH 53373 b
1515	1515	1 pre-packaged as a breast pump kit by the breast pump
1516	1516	2 manufacturer or distributor.
1517	1517	3 (33) (32) Tangible personal property sold by or on behalf
1518	1518	4 of the State Treasurer pursuant to the Revised Uniform
1519	1519	5 Unclaimed Property Act. This item (33) (32) is exempt from the
1520	1520	6 provisions of Section 3-75.
1521	1521	7 (34) Beginning July 1, 2023, diapers. This item (34) is
1522	1522	8 exempt from the provisions of Section 3-75.
1523	1523	9 (Source: P.A. 101-31, eff. 6-28-19; 101-81, eff. 7-12-19;
1524	1524	10 101-629, eff. 2-5-20; 102-16, eff. 6-17-21; 102-700, Article
1525	1525	11 70, Section 70-10, eff. 4-19-22; 102-700, Article 75, Section
1526	1526	12 75-10, eff. 4-19-22; 102-1026, eff. 5-27-22; revised 8-3-22.)
1527	1527	13 Section 15. The Service Occupation Tax Act is amended by
1528	1528	14 changing Section 3-5 as follows:
1529	1529	15 (35 ILCS 115/3-5)
1530	1530	16 Sec. 3-5. Exemptions. The following tangible personal
1531	1531	17 property is exempt from the tax imposed by this Act:
1532	1532	18 (1) Personal property sold by a corporation, society,
1533	1533	19 association, foundation, institution, or organization, other
1534	1534	20 than a limited liability company, that is organized and
1535	1535	21 operated as a not-for-profit service enterprise for the
1536	1536	22 benefit of persons 65 years of age or older if the personal
1537	1537	23 property was not purchased by the enterprise for the purpose
1538	1538	24 of resale by the enterprise.
1539	1539
1540	1540
1541	1541
1542	1542
1543	1543
1544	1544	HB3059 - 42 - LRB103 27006 HLH 53373 b
1545	1545
1546	1546
1547	1547	HB3059- 43 -LRB103 27006 HLH 53373 b HB3059 - 43 - LRB103 27006 HLH 53373 b
1548	1548	HB3059 - 43 - LRB103 27006 HLH 53373 b
1549	1549	1 (2) Personal property purchased by a not-for-profit
1550	1550	2 Illinois county fair association for use in conducting,
1551	1551	3 operating, or promoting the county fair.
1552	1552	4 (3) Personal property purchased by any not-for-profit arts
1553	1553	5 or cultural organization that establishes, by proof required
1554	1554	6 by the Department by rule, that it has received an exemption
1555	1555	7 under Section 501(c)(3) of the Internal Revenue Code and that
1556	1556	8 is organized and operated primarily for the presentation or
1557	1557	9 support of arts or cultural programming, activities, or
1558	1558	10 services. These organizations include, but are not limited to,
1559	1559	11 music and dramatic arts organizations such as symphony
1560	1560	12 orchestras and theatrical groups, arts and cultural service
1561	1561	13 organizations, local arts councils, visual arts organizations,
1562	1562	14 and media arts organizations. On and after July 1, 2001 (the
1563	1563	15 effective date of Public Act 92-35), however, an entity
1564	1564	16 otherwise eligible for this exemption shall not make tax-free
1565	1565	17 purchases unless it has an active identification number issued
1566	1566	18 by the Department.
1567	1567	19 (4) Legal tender, currency, medallions, or gold or silver
1568	1568	20 coinage issued by the State of Illinois, the government of the
1569	1569	21 United States of America, or the government of any foreign
1570	1570	22 country, and bullion.
1571	1571	23 (5) Until July 1, 2003 and beginning again on September 1,
1572	1572	24 2004 through August 30, 2014, graphic arts machinery and
1573	1573	25 equipment, including repair and replacement parts, both new
1574	1574	26 and used, and including that manufactured on special order or
1575	1575
1576	1576
1577	1577
1578	1578
1579	1579
1580	1580	HB3059 - 43 - LRB103 27006 HLH 53373 b
1581	1581
1582	1582
1583	1583	HB3059- 44 -LRB103 27006 HLH 53373 b HB3059 - 44 - LRB103 27006 HLH 53373 b
1584	1584	HB3059 - 44 - LRB103 27006 HLH 53373 b
1585	1585	1 purchased for lease, certified by the purchaser to be used
1586	1586	2 primarily for graphic arts production. Equipment includes
1587	1587	3 chemicals or chemicals acting as catalysts but only if the
1588	1588	4 chemicals or chemicals acting as catalysts effect a direct and
1589	1589	5 immediate change upon a graphic arts product. Beginning on
1590	1590	6 July 1, 2017, graphic arts machinery and equipment is included
1591	1591	7 in the manufacturing and assembling machinery and equipment
1592	1592	8 exemption under Section 2 of this Act.
1593	1593	9 (6) Personal property sold by a teacher-sponsored student
1594	1594	10 organization affiliated with an elementary or secondary school
1595	1595	11 located in Illinois.
1596	1596	12 (7) Farm machinery and equipment, both new and used,
1597	1597	13 including that manufactured on special order, certified by the
1598	1598	14 purchaser to be used primarily for production agriculture or
1599	1599	15 State or federal agricultural programs, including individual
1600	1600	16 replacement parts for the machinery and equipment, including
1601	1601	17 machinery and equipment purchased for lease, and including
1602	1602	18 implements of husbandry defined in Section 1-130 of the
1603	1603	19 Illinois Vehicle Code, farm machinery and agricultural
1604	1604	20 chemical and fertilizer spreaders, and nurse wagons required
1605	1605	21 to be registered under Section 3-809 of the Illinois Vehicle
1606	1606	22 Code, but excluding other motor vehicles required to be
1607	1607	23 registered under the Illinois Vehicle Code. Horticultural
1608	1608	24 polyhouses or hoop houses used for propagating, growing, or
1609	1609	25 overwintering plants shall be considered farm machinery and
1610	1610	26 equipment under this item (7). Agricultural chemical tender
1611	1611
1612	1612
1613	1613
1614	1614
1615	1615
1616	1616	HB3059 - 44 - LRB103 27006 HLH 53373 b
1617	1617
1618	1618
1619	1619	HB3059- 45 -LRB103 27006 HLH 53373 b HB3059 - 45 - LRB103 27006 HLH 53373 b
1620	1620	HB3059 - 45 - LRB103 27006 HLH 53373 b
1621	1621	1 tanks and dry boxes shall include units sold separately from a
1622	1622	2 motor vehicle required to be licensed and units sold mounted
1623	1623	3 on a motor vehicle required to be licensed if the selling price
1624	1624	4 of the tender is separately stated.
1625	1625	5 Farm machinery and equipment shall include precision
1626	1626	6 farming equipment that is installed or purchased to be
1627	1627	7 installed on farm machinery and equipment including, but not
1628	1628	8 limited to, tractors, harvesters, sprayers, planters, seeders,
1629	1629	9 or spreaders. Precision farming equipment includes, but is not
1630	1630	10 limited to, soil testing sensors, computers, monitors,
1631	1631	11 software, global positioning and mapping systems, and other
1632	1632	12 such equipment.
1633	1633	13 Farm machinery and equipment also includes computers,
1634	1634	14 sensors, software, and related equipment used primarily in the
1635	1635	15 computer-assisted operation of production agriculture
1636	1636	16 facilities, equipment, and activities such as, but not limited
1637	1637	17 to, the collection, monitoring, and correlation of animal and
1638	1638	18 crop data for the purpose of formulating animal diets and
1639	1639	19 agricultural chemicals. This item (7) is exempt from the
1640	1640	20 provisions of Section 3-55.
1641	1641	21 (8) Until June 30, 2013, fuel and petroleum products sold
1642	1642	22 to or used by an air common carrier, certified by the carrier
1643	1643	23 to be used for consumption, shipment, or storage in the
1644	1644	24 conduct of its business as an air common carrier, for a flight
1645	1645	25 destined for or returning from a location or locations outside
1646	1646	26 the United States without regard to previous or subsequent
1647	1647
1648	1648
1649	1649
1650	1650
1651	1651
1652	1652	HB3059 - 45 - LRB103 27006 HLH 53373 b
1653	1653
1654	1654
1655	1655	HB3059- 46 -LRB103 27006 HLH 53373 b HB3059 - 46 - LRB103 27006 HLH 53373 b
1656	1656	HB3059 - 46 - LRB103 27006 HLH 53373 b
1657	1657	1 domestic stopovers.
1658	1658	2 Beginning July 1, 2013, fuel and petroleum products sold
1659	1659	3 to or used by an air carrier, certified by the carrier to be
1660	1660	4 used for consumption, shipment, or storage in the conduct of
1661	1661	5 its business as an air common carrier, for a flight that (i) is
1662	1662	6 engaged in foreign trade or is engaged in trade between the
1663	1663	7 United States and any of its possessions and (ii) transports
1664	1664	8 at least one individual or package for hire from the city of
1665	1665	9 origination to the city of final destination on the same
1666	1666	10 aircraft, without regard to a change in the flight number of
1667	1667	11 that aircraft.
1668	1668	12 (9) Proceeds of mandatory service charges separately
1669	1669	13 stated on customers' bills for the purchase and consumption of
1670	1670	14 food and beverages, to the extent that the proceeds of the
1671	1671	15 service charge are in fact turned over as tips or as a
1672	1672	16 substitute for tips to the employees who participate directly
1673	1673	17 in preparing, serving, hosting or cleaning up the food or
1674	1674	18 beverage function with respect to which the service charge is
1675	1675	19 imposed.
1676	1676	20 (10) Until July 1, 2003, oil field exploration, drilling,
1677	1677	21 and production equipment, including (i) rigs and parts of
1678	1678	22 rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)
1679	1679	23 pipe and tubular goods, including casing and drill strings,
1680	1680	24 (iii) pumps and pump-jack units, (iv) storage tanks and flow
1681	1681	25 lines, (v) any individual replacement part for oil field
1682	1682	26 exploration, drilling, and production equipment, and (vi)
1683	1683
1684	1684
1685	1685
1686	1686
1687	1687
1688	1688	HB3059 - 46 - LRB103 27006 HLH 53373 b
1689	1689
1690	1690
1691	1691	HB3059- 47 -LRB103 27006 HLH 53373 b HB3059 - 47 - LRB103 27006 HLH 53373 b
1692	1692	HB3059 - 47 - LRB103 27006 HLH 53373 b
1693	1693	1 machinery and equipment purchased for lease; but excluding
1694	1694	2 motor vehicles required to be registered under the Illinois
1695	1695	3 Vehicle Code.
1696	1696	4 (11) Photoprocessing machinery and equipment, including
1697	1697	5 repair and replacement parts, both new and used, including
1698	1698	6 that manufactured on special order, certified by the purchaser
1699	1699	7 to be used primarily for photoprocessing, and including
1700	1700	8 photoprocessing machinery and equipment purchased for lease.
1701	1701	9 (12) Until July 1, 2028, coal and aggregate exploration,
1702	1702	10 mining, off-highway hauling, processing, maintenance, and
1703	1703	11 reclamation equipment, including replacement parts and
1704	1704	12 equipment, and including equipment purchased for lease, but
1705	1705	13 excluding motor vehicles required to be registered under the
1706	1706	14 Illinois Vehicle Code. The changes made to this Section by
1707	1707	15 Public Act 97-767 apply on and after July 1, 2003, but no claim
1708	1708	16 for credit or refund is allowed on or after August 16, 2013
1709	1709	17 (the effective date of Public Act 98-456) for such taxes paid
1710	1710	18 during the period beginning July 1, 2003 and ending on August
1711	1711	19 16, 2013 (the effective date of Public Act 98-456).
1712	1712	20 (13) Beginning January 1, 1992 and through June 30, 2016,
1713	1713	21 food for human consumption that is to be consumed off the
1714	1714	22 premises where it is sold (other than alcoholic beverages,
1715	1715	23 soft drinks and food that has been prepared for immediate
1716	1716	24 consumption) and prescription and non-prescription medicines,
1717	1717	25 drugs, medical appliances, and insulin, urine testing
1718	1718	26 materials, syringes, and needles used by diabetics, for human
1719	1719
1720	1720
1721	1721
1722	1722
1723	1723
1724	1724	HB3059 - 47 - LRB103 27006 HLH 53373 b
1725	1725
1726	1726
1727	1727	HB3059- 48 -LRB103 27006 HLH 53373 b HB3059 - 48 - LRB103 27006 HLH 53373 b
1728	1728	HB3059 - 48 - LRB103 27006 HLH 53373 b
1729	1729	1 use, when purchased for use by a person receiving medical
1730	1730	2 assistance under Article V of the Illinois Public Aid Code who
1731	1731	3 resides in a licensed long-term care facility, as defined in
1732	1732	4 the Nursing Home Care Act, or in a licensed facility as defined
1733	1733	5 in the ID/DD Community Care Act, the MC/DD Act, or the
1734	1734	6 Specialized Mental Health Rehabilitation Act of 2013.
1735	1735	7 (14) Semen used for artificial insemination of livestock
1736	1736	8 for direct agricultural production.
1737	1737	9 (15) Horses, or interests in horses, registered with and
1738	1738	10 meeting the requirements of any of the Arabian Horse Club
1739	1739	11 Registry of America, Appaloosa Horse Club, American Quarter
1740	1740	12 Horse Association, United States Trotting Association, or
1741	1741	13 Jockey Club, as appropriate, used for purposes of breeding or
1742	1742	14 racing for prizes. This item (15) is exempt from the
1743	1743	15 provisions of Section 3-55, and the exemption provided for
1744	1744	16 under this item (15) applies for all periods beginning May 30,
1745	1745	17 1995, but no claim for credit or refund is allowed on or after
1746	1746	18 January 1, 2008 (the effective date of Public Act 95-88) for
1747	1747	19 such taxes paid during the period beginning May 30, 2000 and
1748	1748	20 ending on January 1, 2008 (the effective date of Public Act
1749	1749	21 95-88).
1750	1750	22 (16) Computers and communications equipment utilized for
1751	1751	23 any hospital purpose and equipment used in the diagnosis,
1752	1752	24 analysis, or treatment of hospital patients sold to a lessor
1753	1753	25 who leases the equipment, under a lease of one year or longer
1754	1754	26 executed or in effect at the time of the purchase, to a
1755	1755
1756	1756
1757	1757
1758	1758
1759	1759
1760	1760	HB3059 - 48 - LRB103 27006 HLH 53373 b
1761	1761
1762	1762
1763	1763	HB3059- 49 -LRB103 27006 HLH 53373 b HB3059 - 49 - LRB103 27006 HLH 53373 b
1764	1764	HB3059 - 49 - LRB103 27006 HLH 53373 b
1765	1765	1 hospital that has been issued an active tax exemption
1766	1766	2 identification number by the Department under Section 1g of
1767	1767	3 the Retailers' Occupation Tax Act.
1768	1768	4 (17) Personal property sold to a lessor who leases the
1769	1769	5 property, under a lease of one year or longer executed or in
1770	1770	6 effect at the time of the purchase, to a governmental body that
1771	1771	7 has been issued an active tax exemption identification number
1772	1772	8 by the Department under Section 1g of the Retailers'
1773	1773	9 Occupation Tax Act.
1774	1774	10 (18) Beginning with taxable years ending on or after
1775	1775	11 December 31, 1995 and ending with taxable years ending on or
1776	1776	12 before December 31, 2004, personal property that is donated
1777	1777	13 for disaster relief to be used in a State or federally declared
1778	1778	14 disaster area in Illinois or bordering Illinois by a
1779	1779	15 manufacturer or retailer that is registered in this State to a
1780	1780	16 corporation, society, association, foundation, or institution
1781	1781	17 that has been issued a sales tax exemption identification
1782	1782	18 number by the Department that assists victims of the disaster
1783	1783	19 who reside within the declared disaster area.
1784	1784	20 (19) Beginning with taxable years ending on or after
1785	1785	21 December 31, 1995 and ending with taxable years ending on or
1786	1786	22 before December 31, 2004, personal property that is used in
1787	1787	23 the performance of infrastructure repairs in this State,
1788	1788	24 including but not limited to municipal roads and streets,
1789	1789	25 access roads, bridges, sidewalks, waste disposal systems,
1790	1790	26 water and sewer line extensions, water distribution and
1791	1791
1792	1792
1793	1793
1794	1794
1795	1795
1796	1796	HB3059 - 49 - LRB103 27006 HLH 53373 b
1797	1797
1798	1798
1799	1799	HB3059- 50 -LRB103 27006 HLH 53373 b HB3059 - 50 - LRB103 27006 HLH 53373 b
1800	1800	HB3059 - 50 - LRB103 27006 HLH 53373 b
1801	1801	1 purification facilities, storm water drainage and retention
1802	1802	2 facilities, and sewage treatment facilities, resulting from a
1803	1803	3 State or federally declared disaster in Illinois or bordering
1804	1804	4 Illinois when such repairs are initiated on facilities located
1805	1805	5 in the declared disaster area within 6 months after the
1806	1806	6 disaster.
1807	1807	7 (20) Beginning July 1, 1999, game or game birds sold at a
1808	1808	8 "game breeding and hunting preserve area" as that term is used
1809	1809	9 in the Wildlife Code. This paragraph is exempt from the
1810	1810	10 provisions of Section 3-55.
1811	1811	11 (21) A motor vehicle, as that term is defined in Section
1812	1812	12 1-146 of the Illinois Vehicle Code, that is donated to a
1813	1813	13 corporation, limited liability company, society, association,
1814	1814	14 foundation, or institution that is determined by the
1815	1815	15 Department to be organized and operated exclusively for
1816	1816	16 educational purposes. For purposes of this exemption, "a
1817	1817	17 corporation, limited liability company, society, association,
1818	1818	18 foundation, or institution organized and operated exclusively
1819	1819	19 for educational purposes" means all tax-supported public
1820	1820	20 schools, private schools that offer systematic instruction in
1821	1821	21 useful branches of learning by methods common to public
1822	1822	22 schools and that compare favorably in their scope and
1823	1823	23 intensity with the course of study presented in tax-supported
1824	1824	24 schools, and vocational or technical schools or institutes
1825	1825	25 organized and operated exclusively to provide a course of
1826	1826	26 study of not less than 6 weeks duration and designed to prepare
1827	1827
1828	1828
1829	1829
1830	1830
1831	1831
1832	1832	HB3059 - 50 - LRB103 27006 HLH 53373 b
1833	1833
1834	1834
1835	1835	HB3059- 51 -LRB103 27006 HLH 53373 b HB3059 - 51 - LRB103 27006 HLH 53373 b
1836	1836	HB3059 - 51 - LRB103 27006 HLH 53373 b
1837	1837	1 individuals to follow a trade or to pursue a manual,
1838	1838	2 technical, mechanical, industrial, business, or commercial
1839	1839	3 occupation.
1840	1840	4 (22) Beginning January 1, 2000, personal property,
1841	1841	5 including food, purchased through fundraising events for the
1842	1842	6 benefit of a public or private elementary or secondary school,
1843	1843	7 a group of those schools, or one or more school districts if
1844	1844	8 the events are sponsored by an entity recognized by the school
1845	1845	9 district that consists primarily of volunteers and includes
1846	1846	10 parents and teachers of the school children. This paragraph
1847	1847	11 does not apply to fundraising events (i) for the benefit of
1848	1848	12 private home instruction or (ii) for which the fundraising
1849	1849	13 entity purchases the personal property sold at the events from
1850	1850	14 another individual or entity that sold the property for the
1851	1851	15 purpose of resale by the fundraising entity and that profits
1852	1852	16 from the sale to the fundraising entity. This paragraph is
1853	1853	17 exempt from the provisions of Section 3-55.
1854	1854	18 (23) Beginning January 1, 2000 and through December 31,
1855	1855	19 2001, new or used automatic vending machines that prepare and
1856	1856	20 serve hot food and beverages, including coffee, soup, and
1857	1857	21 other items, and replacement parts for these machines.
1858	1858	22 Beginning January 1, 2002 and through June 30, 2003, machines
1859	1859	23 and parts for machines used in commercial, coin-operated
1860	1860	24 amusement and vending business if a use or occupation tax is
1861	1861	25 paid on the gross receipts derived from the use of the
1862	1862	26 commercial, coin-operated amusement and vending machines. This
1863	1863
1864	1864
1865	1865
1866	1866
1867	1867
1868	1868	HB3059 - 51 - LRB103 27006 HLH 53373 b
1869	1869
1870	1870
1871	1871	HB3059- 52 -LRB103 27006 HLH 53373 b HB3059 - 52 - LRB103 27006 HLH 53373 b
1872	1872	HB3059 - 52 - LRB103 27006 HLH 53373 b
1873	1873	1 paragraph is exempt from the provisions of Section 3-55.
1874	1874	2 (24) Beginning on August 2, 2001 (the effective date of
1875	1875	3 Public Act 92-227), computers and communications equipment
1876	1876	4 utilized for any hospital purpose and equipment used in the
1877	1877	5 diagnosis, analysis, or treatment of hospital patients sold to
1878	1878	6 a lessor who leases the equipment, under a lease of one year or
1879	1879	7 longer executed or in effect at the time of the purchase, to a
1880	1880	8 hospital that has been issued an active tax exemption
1881	1881	9 identification number by the Department under Section 1g of
1882	1882	10 the Retailers' Occupation Tax Act. This paragraph is exempt
1883	1883	11 from the provisions of Section 3-55.
1884	1884	12 (25) Beginning on August 2, 2001 (the effective date of
1885	1885	13 Public Act 92-227), personal property sold to a lessor who
1886	1886	14 leases the property, under a lease of one year or longer
1887	1887	15 executed or in effect at the time of the purchase, to a
1888	1888	16 governmental body 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 (26) Beginning on January 1, 2002 and through June 30,
1893	1893	21 2016, tangible personal property purchased from an Illinois
1894	1894	22 retailer by a taxpayer engaged in centralized purchasing
1895	1895	23 activities in Illinois who will, upon receipt of the property
1896	1896	24 in Illinois, temporarily store the property in Illinois (i)
1897	1897	25 for the purpose of subsequently transporting it outside this
1898	1898	26 State for use or consumption thereafter solely outside this
1899	1899
1900	1900
1901	1901
1902	1902
1903	1903
1904	1904	HB3059 - 52 - LRB103 27006 HLH 53373 b
1905	1905
1906	1906
1907	1907	HB3059- 53 -LRB103 27006 HLH 53373 b HB3059 - 53 - LRB103 27006 HLH 53373 b
1908	1908	HB3059 - 53 - LRB103 27006 HLH 53373 b
1909	1909	1 State or (ii) for the purpose of being processed, fabricated,
1910	1910	2 or manufactured into, attached to, or incorporated into other
1911	1911	3 tangible personal property to be transported outside this
1912	1912	4 State and thereafter used or consumed solely outside this
1913	1913	5 State. The Director of Revenue shall, pursuant to rules
1914	1914	6 adopted in accordance with the Illinois Administrative
1915	1915	7 Procedure Act, issue a permit to any taxpayer in good standing
1916	1916	8 with the Department who is eligible for the exemption under
1917	1917	9 this paragraph (26). The permit issued under this paragraph
1918	1918	10 (26) shall authorize the holder, to the extent and in the
1919	1919	11 manner specified in the rules adopted under this Act, to
1920	1920	12 purchase tangible personal property from a retailer exempt
1921	1921	13 from the taxes imposed by this Act. Taxpayers shall maintain
1922	1922	14 all necessary books and records to substantiate the use and
1923	1923	15 consumption of all such tangible personal property outside of
1924	1924	16 the State of Illinois.
1925	1925	17 (27) Beginning January 1, 2008, tangible personal property
1926	1926	18 used in the construction or maintenance of a community water
1927	1927	19 supply, as defined under Section 3.145 of the Environmental
1928	1928	20 Protection Act, that is operated by a not-for-profit
1929	1929	21 corporation that holds a valid water supply permit issued
1930	1930	22 under Title IV of the Environmental Protection Act. This
1931	1931	23 paragraph is exempt from the provisions of Section 3-55.
1932	1932	24 (28) Tangible personal property sold to a
1933	1933	25 public-facilities corporation, as described in Section
1934	1934	26 11-65-10 of the Illinois Municipal Code, for purposes of
1935	1935
1936	1936
1937	1937
1938	1938
1939	1939
1940	1940	HB3059 - 53 - LRB103 27006 HLH 53373 b
1941	1941
1942	1942
1943	1943	HB3059- 54 -LRB103 27006 HLH 53373 b HB3059 - 54 - LRB103 27006 HLH 53373 b
1944	1944	HB3059 - 54 - LRB103 27006 HLH 53373 b
1945	1945	1 constructing or furnishing a municipal convention hall, but
1946	1946	2 only if the legal title to the municipal convention hall is
1947	1947	3 transferred to the municipality without any further
1948	1948	4 consideration by or on behalf of the municipality at the time
1949	1949	5 of the completion of the municipal convention hall or upon the
1950	1950	6 retirement or redemption of any bonds or other debt
1951	1951	7 instruments issued by the public-facilities corporation in
1952	1952	8 connection with the development of the municipal convention
1953	1953	9 hall. This exemption includes existing public-facilities
1954	1954	10 corporations as provided in Section 11-65-25 of the Illinois
1955	1955	11 Municipal Code. This paragraph is exempt from the provisions
1956	1956	12 of Section 3-55.
1957	1957	13 (29) Beginning January 1, 2010 and continuing through
1958	1958	14 December 31, 2024, materials, parts, equipment, components,
1959	1959	15 and furnishings incorporated into or upon an aircraft as part
1960	1960	16 of the modification, refurbishment, completion, replacement,
1961	1961	17 repair, or maintenance of the aircraft. This exemption
1962	1962	18 includes consumable supplies used in the modification,
1963	1963	19 refurbishment, completion, replacement, repair, and
1964	1964	20 maintenance of aircraft, but excludes any materials, parts,
1965	1965	21 equipment, components, and consumable supplies used in the
1966	1966	22 modification, replacement, repair, and maintenance of aircraft
1967	1967	23 engines or power plants, whether such engines or power plants
1968	1968	24 are installed or uninstalled upon any such aircraft.
1969	1969	25 "Consumable supplies" include, but are not limited to,
1970	1970	26 adhesive, tape, sandpaper, general purpose lubricants,
1971	1971
1972	1972
1973	1973
1974	1974
1975	1975
1976	1976	HB3059 - 54 - LRB103 27006 HLH 53373 b
1977	1977
1978	1978
1979	1979	HB3059- 55 -LRB103 27006 HLH 53373 b HB3059 - 55 - LRB103 27006 HLH 53373 b
1980	1980	HB3059 - 55 - LRB103 27006 HLH 53373 b
1981	1981	1 cleaning solution, latex gloves, and protective films. This
1982	1982	2 exemption applies only to the transfer of qualifying tangible
1983	1983	3 personal property incident to the modification, refurbishment,
1984	1984	4 completion, replacement, repair, or maintenance of an aircraft
1985	1985	5 by persons who (i) hold an Air Agency Certificate and are
1986	1986	6 empowered to operate an approved repair station by the Federal
1987	1987	7 Aviation Administration, (ii) have a Class IV Rating, and
1988	1988	8 (iii) conduct operations in accordance with Part 145 of the
1989	1989	9 Federal Aviation Regulations. The exemption does not include
1990	1990	10 aircraft operated by a commercial air carrier providing
1991	1991	11 scheduled passenger air service pursuant to authority issued
1992	1992	12 under Part 121 or Part 129 of the Federal Aviation
1993	1993	13 Regulations. The changes made to this paragraph (29) by Public
1994	1994	14 Act 98-534 are declarative of existing law. It is the intent of
1995	1995	15 the General Assembly that the exemption under this paragraph
1996	1996	16 (29) applies continuously from January 1, 2010 through
1997	1997	17 December 31, 2024; however, no claim for credit or refund is
1998	1998	18 allowed for taxes paid as a result of the disallowance of this
1999	1999	19 exemption on or after January 1, 2015 and prior to February 5,
2000	2000	20 2020 (the effective date of Public Act 101-629) this
2001	2001	21 amendatory Act of the 101st General Assembly.
2002	2002	22 (30) Beginning January 1, 2017 and through December 31,
2003	2003	23 2026, menstrual pads, tampons, and menstrual cups.
2004	2004	24 (31) Tangible personal property transferred to a purchaser
2005	2005	25 who is exempt from tax by operation of federal law. This
2006	2006	26 paragraph is exempt from the provisions of Section 3-55.
2007	2007
2008	2008
2009	2009
2010	2010
2011	2011
2012	2012	HB3059 - 55 - LRB103 27006 HLH 53373 b
2013	2013
2014	2014
2015	2015	HB3059- 56 -LRB103 27006 HLH 53373 b HB3059 - 56 - LRB103 27006 HLH 53373 b
2016	2016	HB3059 - 56 - LRB103 27006 HLH 53373 b
2017	2017	1 (32) Qualified tangible personal property used in the
2018	2018	2 construction or operation of a data center that has been
2019	2019	3 granted a certificate of exemption by the Department of
2020	2020	4 Commerce and Economic Opportunity, whether that tangible
2021	2021	5 personal property is purchased by the owner, operator, or
2022	2022	6 tenant of the data center or by a contractor or subcontractor
2023	2023	7 of the owner, operator, or tenant. Data centers that would
2024	2024	8 have qualified for a certificate of exemption prior to January
2025	2025	9 1, 2020 had Public Act 101-31 this amendatory Act of the 101st
2026	2026	10 General Assembly been in effect, may apply for and obtain an
2027	2027	11 exemption for subsequent purchases of computer equipment or
2028	2028	12 enabling software purchased or leased to upgrade, supplement,
2029	2029	13 or replace computer equipment or enabling software purchased
2030	2030	14 or leased in the original investment that would have
2031	2031	15 qualified.
2032	2032	16 The Department of Commerce and Economic Opportunity shall
2033	2033	17 grant a certificate of exemption under this item (32) to
2034	2034	18 qualified data centers as defined by Section 605-1025 of the
2035	2035	19 Department of Commerce and Economic Opportunity Law of the
2036	2036	20 Civil Administrative Code of Illinois.
2037	2037	21 For the purposes of this item (32):
2038	2038	22 "Data center" means a building or a series of
2039	2039	23 buildings rehabilitated or constructed to house working
2040	2040	24 servers in one physical location or multiple sites within
2041	2041	25 the State of Illinois.
2042	2042	26 "Qualified tangible personal property" means:
2043	2043
2044	2044
2045	2045
2046	2046
2047	2047
2048	2048	HB3059 - 56 - LRB103 27006 HLH 53373 b
2049	2049
2050	2050
2051	2051	HB3059- 57 -LRB103 27006 HLH 53373 b HB3059 - 57 - LRB103 27006 HLH 53373 b
2052	2052	HB3059 - 57 - LRB103 27006 HLH 53373 b
2053	2053	1 electrical systems and equipment; climate control and
2054	2054	2 chilling equipment and systems; mechanical systems and
2055	2055	3 equipment; monitoring and secure systems; emergency
2056	2056	4 generators; hardware; computers; servers; data storage
2057	2057	5 devices; network connectivity equipment; racks; cabinets;
2058	2058	6 telecommunications cabling infrastructure; raised floor
2059	2059	7 systems; peripheral components or systems; software;
2060	2060	8 mechanical, electrical, or plumbing systems; battery
2061	2061	9 systems; cooling systems and towers; temperature control
2062	2062	10 systems; other cabling; and other data center
2063	2063	11 infrastructure equipment and systems necessary to operate
2064	2064	12 qualified tangible personal property, including fixtures;
2065	2065	13 and component parts of any of the foregoing, including
2066	2066	14 installation, maintenance, repair, refurbishment, and
2067	2067	15 replacement of qualified tangible personal property to
2068	2068	16 generate, transform, transmit, distribute, or manage
2069	2069	17 electricity necessary to operate qualified tangible
2070	2070	18 personal property; and all other tangible personal
2071	2071	19 property that is essential to the operations of a computer
2072	2072	20 data center. The term "qualified tangible personal
2073	2073	21 property" also includes building materials physically
2074	2074	22 incorporated in to the qualifying data center. To document
2075	2075	23 the exemption allowed under this Section, the retailer
2076	2076	24 must obtain from the purchaser a copy of the certificate
2077	2077	25 of eligibility issued by the Department of Commerce and
2078	2078	26 Economic Opportunity.
2079	2079
2080	2080
2081	2081
2082	2082
2083	2083
2084	2084	HB3059 - 57 - LRB103 27006 HLH 53373 b
2085	2085
2086	2086
2087	2087	HB3059- 58 -LRB103 27006 HLH 53373 b HB3059 - 58 - LRB103 27006 HLH 53373 b
2088	2088	HB3059 - 58 - LRB103 27006 HLH 53373 b
2089	2089	1 This item (32) is exempt from the provisions of Section
2090	2090	2 3-55.
2091	2091	3 (33) Beginning July 1, 2022, breast pumps, breast pump
2092	2092	4 collection and storage supplies, and breast pump kits. This
2093	2093	5 item (33) is exempt from the provisions of Section 3-55. As
2094	2094	6 used in this item (33):
2095	2095	7 "Breast pump" means an electrically controlled or
2096	2096	8 manually controlled pump device designed or marketed to be
2097	2097	9 used to express milk from a human breast during lactation,
2098	2098	10 including the pump device and any battery, AC adapter, or
2099	2099	11 other power supply unit that is used to power the pump
2100	2100	12 device and is packaged and sold with the pump device at the
2101	2101	13 time of sale.
2102	2102	14 "Breast pump collection and storage supplies" means
2103	2103	15 items of tangible personal property designed or marketed
2104	2104	16 to be used in conjunction with a breast pump to collect
2105	2105	17 milk expressed from a human breast and to store collected
2106	2106	18 milk until it is ready for consumption.
2107	2107	19 "Breast pump collection and storage supplies"
2108	2108	20 includes, but is not limited to: breast shields and breast
2109	2109	21 shield connectors; breast pump tubes and tubing adapters;
2110	2110	22 breast pump valves and membranes; backflow protectors and
2111	2111	23 backflow protector adaptors; bottles and bottle caps
2112	2112	24 specific to the operation of the breast pump; and breast
2113	2113	25 milk storage bags.
2114	2114	26 "Breast pump collection and storage supplies" does not
2115	2115
2116	2116
2117	2117
2118	2118
2119	2119
2120	2120	HB3059 - 58 - LRB103 27006 HLH 53373 b
2121	2121
2122	2122
2123	2123	HB3059- 59 -LRB103 27006 HLH 53373 b HB3059 - 59 - LRB103 27006 HLH 53373 b
2124	2124	HB3059 - 59 - LRB103 27006 HLH 53373 b
2125	2125	1 include: (1) bottles and bottle caps not specific to the
2126	2126	2 operation of the breast pump; (2) breast pump travel bags
2127	2127	3 and other similar carrying accessories, including ice
2128	2128	4 packs, labels, and other similar products; (3) breast pump
2129	2129	5 cleaning supplies; (4) nursing bras, bra pads, breast
2130	2130	6 shells, and other similar products; and (5) creams,
2131	2131	7 ointments, and other similar products that relieve
2132	2132	8 breastfeeding-related symptoms or conditions of the
2133	2133	9 breasts or nipples, unless sold as part of a breast pump
2134	2134	10 kit that is pre-packaged by the breast pump manufacturer
2135	2135	11 or distributor.
2136	2136	12 "Breast pump kit" means a kit that: (1) contains no
2137	2137	13 more than a breast pump, breast pump collection and
2138	2138	14 storage supplies, a rechargeable battery for operating the
2139	2139	15 breast pump, a breastmilk cooler, bottle stands, ice
2140	2140	16 packs, and a breast pump carrying case; and (2) is
2141	2141	17 pre-packaged as a breast pump kit by the breast pump
2142	2142	18 manufacturer or distributor.
2143	2143	19 (34) (33) Tangible personal property sold by or on behalf
2144	2144	20 of the State Treasurer pursuant to the Revised Uniform
2145	2145	21 Unclaimed Property Act. This item (34) (33) is exempt from the
2146	2146	22 provisions of Section 3-55.
2147	2147	23 (35) Beginning July 1, 2023, diapers. This item (35) is
2148	2148	24 exempt from the provisions of Section 3-55.
2149	2149	25 (Source: P.A. 101-31, eff. 6-28-19; 101-81, eff. 7-12-19;
2150	2150	26 101-629, eff. 2-5-20; 102-16, eff. 6-17-21; 102-700, Article
2151	2151
2152	2152
2153	2153
2154	2154
2155	2155
2156	2156	HB3059 - 59 - LRB103 27006 HLH 53373 b
2157	2157
2158	2158
2159	2159	HB3059- 60 -LRB103 27006 HLH 53373 b HB3059 - 60 - LRB103 27006 HLH 53373 b
2160	2160	HB3059 - 60 - LRB103 27006 HLH 53373 b
2161	2161	1 70, Section 70-15, eff. 4-19-22; 102-700, Article 75, Section
2162	2162	2 75-15, eff. 4-19-22; 102-1026, eff. 5-27-22; revised 8-9-22.)
2163	2163	3 Section 20. The Retailers' Occupation Tax Act is amended
2164	2164	4 by changing Section 2-5 as follows:
2165	2165	5 (35 ILCS 120/2-5)
2166	2166	6 Sec. 2-5. Exemptions. Gross receipts from proceeds from
2167	2167	7 the sale of the following tangible personal property are
2168	2168	8 exempt from the tax imposed by this Act:
2169	2169	9 (1) Farm chemicals.
2170	2170	10 (2) Farm machinery and equipment, both new and used,
2171	2171	11 including that manufactured on special order, certified by
2172	2172	12 the purchaser to be used primarily for production
2173	2173	13 agriculture or State or federal agricultural programs,
2174	2174	14 including individual replacement parts for the machinery
2175	2175	15 and equipment, including machinery and equipment purchased
2176	2176	16 for lease, and including implements of husbandry defined
2177	2177	17 in Section 1-130 of the Illinois Vehicle Code, farm
2178	2178	18 machinery and agricultural chemical and fertilizer
2179	2179	19 spreaders, and nurse wagons required to be registered
2180	2180	20 under Section 3-809 of the Illinois Vehicle Code, but
2181	2181	21 excluding other motor vehicles required to be registered
2182	2182	22 under the Illinois Vehicle Code. Horticultural polyhouses
2183	2183	23 or hoop houses used for propagating, growing, or
2184	2184	24 overwintering plants shall be considered farm machinery
2185	2185
2186	2186
2187	2187
2188	2188
2189	2189
2190	2190	HB3059 - 60 - LRB103 27006 HLH 53373 b
2191	2191
2192	2192
2193	2193	HB3059- 61 -LRB103 27006 HLH 53373 b HB3059 - 61 - LRB103 27006 HLH 53373 b
2194	2194	HB3059 - 61 - LRB103 27006 HLH 53373 b
2195	2195	1 and equipment under this item (2). Agricultural chemical
2196	2196	2 tender tanks and dry boxes shall include units sold
2197	2197	3 separately from a motor vehicle required to be licensed
2198	2198	4 and units sold mounted on a motor vehicle required to be
2199	2199	5 licensed, if the selling price of the tender is separately
2200	2200	6 stated.
2201	2201	7 Farm machinery and equipment shall include precision
2202	2202	8 farming equipment that is installed or purchased to be
2203	2203	9 installed on farm machinery and equipment including, but
2204	2204	10 not limited to, tractors, harvesters, sprayers, planters,
2205	2205	11 seeders, or spreaders. Precision farming equipment
2206	2206	12 includes, but is not limited to, soil testing sensors,
2207	2207	13 computers, monitors, software, global positioning and
2208	2208	14 mapping systems, and other such equipment.
2209	2209	15 Farm machinery and equipment also includes computers,
2210	2210	16 sensors, software, and related equipment used primarily in
2211	2211	17 the computer-assisted operation of production agriculture
2212	2212	18 facilities, equipment, and activities such as, but not
2213	2213	19 limited to, the collection, monitoring, and correlation of
2214	2214	20 animal and crop data for the purpose of formulating animal
2215	2215	21 diets and agricultural chemicals. This item (2) is exempt
2216	2216	22 from the provisions of Section 2-70.
2217	2217	23 (3) Until July 1, 2003, distillation machinery and
2218	2218	24 equipment, sold as a unit or kit, assembled or installed
2219	2219	25 by the retailer, certified by the user to be used only for
2220	2220	26 the production of ethyl alcohol that will be used for
2221	2221
2222	2222
2223	2223
2224	2224
2225	2225
2226	2226	HB3059 - 61 - LRB103 27006 HLH 53373 b
2227	2227
2228	2228
2229	2229	HB3059- 62 -LRB103 27006 HLH 53373 b HB3059 - 62 - LRB103 27006 HLH 53373 b
2230	2230	HB3059 - 62 - LRB103 27006 HLH 53373 b
2231	2231	1 consumption as motor fuel or as a component of motor fuel
2232	2232	2 for the personal use of the user, and not subject to sale
2233	2233	3 or resale.
2234	2234	4 (4) Until July 1, 2003 and beginning again September
2235	2235	5 1, 2004 through August 30, 2014, graphic arts machinery
2236	2236	6 and equipment, including repair and replacement parts,
2237	2237	7 both new and used, and including that manufactured on
2238	2238	8 special order or purchased for lease, certified by the
2239	2239	9 purchaser to be used primarily for graphic arts
2240	2240	10 production. Equipment includes chemicals or chemicals
2241	2241	11 acting as catalysts but only if the chemicals or chemicals
2242	2242	12 acting as catalysts effect a direct and immediate change
2243	2243	13 upon a graphic arts product. Beginning on July 1, 2017,
2244	2244	14 graphic arts machinery and equipment is included in the
2245	2245	15 manufacturing and assembling machinery and equipment
2246	2246	16 exemption under paragraph (14).
2247	2247	17 (5) A motor vehicle that is used for automobile
2248	2248	18 renting, as defined in the Automobile Renting Occupation
2249	2249	19 and Use Tax Act. This paragraph is exempt from the
2250	2250	20 provisions of Section 2-70.
2251	2251	21 (6) Personal property sold by a teacher-sponsored
2252	2252	22 student organization affiliated with an elementary or
2253	2253	23 secondary school located in Illinois.
2254	2254	24 (7) Until July 1, 2003, proceeds of that portion of
2255	2255	25 the selling price of a passenger car the sale of which is
2256	2256	26 subject to the Replacement Vehicle Tax.
2257	2257
2258	2258
2259	2259
2260	2260
2261	2261
2262	2262	HB3059 - 62 - LRB103 27006 HLH 53373 b
2263	2263
2264	2264
2265	2265	HB3059- 63 -LRB103 27006 HLH 53373 b HB3059 - 63 - LRB103 27006 HLH 53373 b
2266	2266	HB3059 - 63 - LRB103 27006 HLH 53373 b
2267	2267	1 (8) Personal property sold to an Illinois county fair
2268	2268	2 association for use in conducting, operating, or promoting
2269	2269	3 the county fair.
2270	2270	4 (9) Personal property sold to a not-for-profit arts or
2271	2271	5 cultural organization that establishes, by proof required
2272	2272	6 by the Department by rule, that it has received an
2273	2273	7 exemption under Section 501(c)(3) of the Internal Revenue
2274	2274	8 Code and that is organized and operated primarily for the
2275	2275	9 presentation or support of arts or cultural programming,
2276	2276	10 activities, or services. These organizations include, but
2277	2277	11 are not limited to, music and dramatic arts organizations
2278	2278	12 such as symphony orchestras and theatrical groups, arts
2279	2279	13 and cultural service organizations, local arts councils,
2280	2280	14 visual arts organizations, and media arts organizations.
2281	2281	15 On and after July 1, 2001 (the effective date of Public Act
2282	2282	16 92-35), however, an entity otherwise eligible for this
2283	2283	17 exemption shall not make tax-free purchases unless it has
2284	2284	18 an active identification number issued by the Department.
2285	2285	19 (10) Personal property sold by a corporation, society,
2286	2286	20 association, foundation, institution, or organization,
2287	2287	21 other than a limited liability company, that is organized
2288	2288	22 and operated as a not-for-profit service enterprise for
2289	2289	23 the benefit of persons 65 years of age or older if the
2290	2290	24 personal property was not purchased by the enterprise for
2291	2291	25 the purpose of resale by the enterprise.
2292	2292	26 (11) Personal property sold to a governmental body, to
2293	2293
2294	2294
2295	2295
2296	2296
2297	2297
2298	2298	HB3059 - 63 - LRB103 27006 HLH 53373 b
2299	2299
2300	2300
2301	2301	HB3059- 64 -LRB103 27006 HLH 53373 b HB3059 - 64 - LRB103 27006 HLH 53373 b
2302	2302	HB3059 - 64 - LRB103 27006 HLH 53373 b
2303	2303	1 a corporation, society, association, foundation, or
2304	2304	2 institution organized and operated exclusively for
2305	2305	3 charitable, religious, or educational purposes, or to a
2306	2306	4 not-for-profit corporation, society, association,
2307	2307	5 foundation, institution, or organization that has no
2308	2308	6 compensated officers or employees and that is organized
2309	2309	7 and operated primarily for the recreation of persons 55
2310	2310	8 years of age or older. A limited liability company may
2311	2311	9 qualify for the exemption under this paragraph only if the
2312	2312	10 limited liability company is organized and operated
2313	2313	11 exclusively for educational purposes. On and after July 1,
2314	2314	12 1987, however, no entity otherwise eligible for this
2315	2315	13 exemption shall make tax-free purchases unless it has an
2316	2316	14 active identification number issued by the Department.
2317	2317	15 (12) (Blank).
2318	2318	16 (12-5) On and after July 1, 2003 and through June 30,
2319	2319	17 2004, motor vehicles of the second division with a gross
2320	2320	18 vehicle weight in excess of 8,000 pounds that are subject
2321	2321	19 to the commercial distribution fee imposed under Section
2322	2322	20 3-815.1 of the Illinois Vehicle Code. Beginning on July 1,
2323	2323	21 2004 and through June 30, 2005, the use in this State of
2324	2324	22 motor vehicles of the second division: (i) with a gross
2325	2325	23 vehicle weight rating in excess of 8,000 pounds; (ii) that
2326	2326	24 are subject to the commercial distribution fee imposed
2327	2327	25 under Section 3-815.1 of the Illinois Vehicle Code; and
2328	2328	26 (iii) that are primarily used for commercial purposes.
2329	2329
2330	2330
2331	2331
2332	2332
2333	2333
2334	2334	HB3059 - 64 - LRB103 27006 HLH 53373 b
2335	2335
2336	2336
2337	2337	HB3059- 65 -LRB103 27006 HLH 53373 b HB3059 - 65 - LRB103 27006 HLH 53373 b
2338	2338	HB3059 - 65 - LRB103 27006 HLH 53373 b
2339	2339	1 Through June 30, 2005, this exemption applies to repair
2340	2340	2 and replacement parts added after the initial purchase of
2341	2341	3 such a motor vehicle if that motor vehicle is used in a
2342	2342	4 manner that would qualify for the rolling stock exemption
2343	2343	5 otherwise provided for in this Act. For purposes of this
2344	2344	6 paragraph, "used for commercial purposes" means the
2345	2345	7 transportation of persons or property in furtherance of
2346	2346	8 any commercial or industrial enterprise whether for-hire
2347	2347	9 or not.
2348	2348	10 (13) Proceeds from sales to owners, lessors, or
2349	2349	11 shippers of tangible personal property that is utilized by
2350	2350	12 interstate carriers for hire for use as rolling stock
2351	2351	13 moving in interstate commerce and equipment operated by a
2352	2352	14 telecommunications provider, licensed as a common carrier
2353	2353	15 by the Federal Communications Commission, which is
2354	2354	16 permanently installed in or affixed to aircraft moving in
2355	2355	17 interstate commerce.
2356	2356	18 (14) Machinery and equipment that will be used by the
2357	2357	19 purchaser, or a lessee of the purchaser, primarily in the
2358	2358	20 process of manufacturing or assembling tangible personal
2359	2359	21 property for wholesale or retail sale or lease, whether
2360	2360	22 the sale or lease is made directly by the manufacturer or
2361	2361	23 by some other person, whether the materials used in the
2362	2362	24 process are owned by the manufacturer or some other
2363	2363	25 person, or whether the sale or lease is made apart from or
2364	2364	26 as an incident to the seller's engaging in the service
2365	2365
2366	2366
2367	2367
2368	2368
2369	2369
2370	2370	HB3059 - 65 - LRB103 27006 HLH 53373 b
2371	2371
2372	2372
2373	2373	HB3059- 66 -LRB103 27006 HLH 53373 b HB3059 - 66 - LRB103 27006 HLH 53373 b
2374	2374	HB3059 - 66 - LRB103 27006 HLH 53373 b
2375	2375	1 occupation of producing machines, tools, dies, jigs,
2376	2376	2 patterns, gauges, or other similar items of no commercial
2377	2377	3 value on special order for a particular purchaser. The
2378	2378	4 exemption provided by this paragraph (14) does not include
2379	2379	5 machinery and equipment used in (i) the generation of
2380	2380	6 electricity for wholesale or retail sale; (ii) the
2381	2381	7 generation or treatment of natural or artificial gas for
2382	2382	8 wholesale or retail sale that is delivered to customers
2383	2383	9 through pipes, pipelines, or mains; or (iii) the treatment
2384	2384	10 of water for wholesale or retail sale that is delivered to
2385	2385	11 customers through pipes, pipelines, or mains. The
2386	2386	12 provisions of Public Act 98-583 are declaratory of
2387	2387	13 existing law as to the meaning and scope of this
2388	2388	14 exemption. Beginning on July 1, 2017, the exemption
2389	2389	15 provided by this paragraph (14) includes, but is not
2390	2390	16 limited to, graphic arts machinery and equipment, as
2391	2391	17 defined in paragraph (4) of this Section.
2392	2392	18 (15) Proceeds of mandatory service charges separately
2393	2393	19 stated on customers' bills for purchase and consumption of
2394	2394	20 food and beverages, to the extent that the proceeds of the
2395	2395	21 service charge are in fact turned over as tips or as a
2396	2396	22 substitute for tips to the employees who participate
2397	2397	23 directly in preparing, serving, hosting or cleaning up the
2398	2398	24 food or beverage function with respect to which the
2399	2399	25 service charge is imposed.
2400	2400	26 (16) Tangible personal property sold to a purchaser if
2401	2401
2402	2402
2403	2403
2404	2404
2405	2405
2406	2406	HB3059 - 66 - LRB103 27006 HLH 53373 b
2407	2407
2408	2408
2409	2409	HB3059- 67 -LRB103 27006 HLH 53373 b HB3059 - 67 - LRB103 27006 HLH 53373 b
2410	2410	HB3059 - 67 - LRB103 27006 HLH 53373 b
2411	2411	1 the purchaser is exempt from use tax by operation of
2412	2412	2 federal law. This paragraph is exempt from the provisions
2413	2413	3 of Section 2-70.
2414	2414	4 (17) Tangible personal property sold to a common
2415	2415	5 carrier by rail or motor that receives the physical
2416	2416	6 possession of the property in Illinois and that transports
2417	2417	7 the property, or shares with another common carrier in the
2418	2418	8 transportation of the property, out of Illinois on a
2419	2419	9 standard uniform bill of lading showing the seller of the
2420	2420	10 property as the shipper or consignor of the property to a
2421	2421	11 destination outside Illinois, for use outside Illinois.
2422	2422	12 (18) Legal tender, currency, medallions, or gold or
2423	2423	13 silver coinage issued by the State of Illinois, the
2424	2424	14 government of the United States of America, or the
2425	2425	15 government of any foreign country, and bullion.
2426	2426	16 (19) Until July 1, 2003, oil field exploration,
2427	2427	17 drilling, and production equipment, including (i) rigs and
2428	2428	18 parts of rigs, rotary rigs, cable tool rigs, and workover
2429	2429	19 rigs, (ii) pipe and tubular goods, including casing and
2430	2430	20 drill strings, (iii) pumps and pump-jack units, (iv)
2431	2431	21 storage tanks and flow lines, (v) any individual
2432	2432	22 replacement part for oil field exploration, drilling, and
2433	2433	23 production equipment, and (vi) machinery and equipment
2434	2434	24 purchased for lease; but excluding motor vehicles required
2435	2435	25 to be registered under the Illinois Vehicle Code.
2436	2436	26 (20) Photoprocessing machinery and equipment,
2437	2437
2438	2438
2439	2439
2440	2440
2441	2441
2442	2442	HB3059 - 67 - LRB103 27006 HLH 53373 b
2443	2443
2444	2444
2445	2445	HB3059- 68 -LRB103 27006 HLH 53373 b HB3059 - 68 - LRB103 27006 HLH 53373 b
2446	2446	HB3059 - 68 - LRB103 27006 HLH 53373 b
2447	2447	1 including repair and replacement parts, both new and used,
2448	2448	2 including that manufactured on special order, certified by
2449	2449	3 the purchaser to be used primarily for photoprocessing,
2450	2450	4 and including photoprocessing machinery and equipment
2451	2451	5 purchased for lease.
2452	2452	6 (21) Until July 1, 2028, coal and aggregate
2453	2453	7 exploration, mining, off-highway hauling, processing,
2454	2454	8 maintenance, and reclamation equipment, including
2455	2455	9 replacement parts and equipment, and including equipment
2456	2456	10 purchased for lease, but excluding motor vehicles required
2457	2457	11 to be registered under the Illinois Vehicle Code. The
2458	2458	12 changes made to this Section by Public Act 97-767 apply on
2459	2459	13 and after July 1, 2003, but no claim for credit or refund
2460	2460	14 is allowed on or after August 16, 2013 (the effective date
2461	2461	15 of Public Act 98-456) for such taxes paid during the
2462	2462	16 period beginning July 1, 2003 and ending on August 16,
2463	2463	17 2013 (the effective date of Public Act 98-456).
2464	2464	18 (22) Until June 30, 2013, fuel and petroleum products
2465	2465	19 sold to or used by an air carrier, certified by the carrier
2466	2466	20 to be used for consumption, shipment, or storage in the
2467	2467	21 conduct of its business as an air common carrier, for a
2468	2468	22 flight destined for or returning from a location or
2469	2469	23 locations outside the United States without regard to
2470	2470	24 previous or subsequent domestic stopovers.
2471	2471	25 Beginning July 1, 2013, fuel and petroleum products
2472	2472	26 sold to or used by an air carrier, certified by the carrier
2473	2473
2474	2474
2475	2475
2476	2476
2477	2477
2478	2478	HB3059 - 68 - LRB103 27006 HLH 53373 b
2479	2479
2480	2480
2481	2481	HB3059- 69 -LRB103 27006 HLH 53373 b HB3059 - 69 - LRB103 27006 HLH 53373 b
2482	2482	HB3059 - 69 - LRB103 27006 HLH 53373 b
2483	2483	1 to be used for consumption, shipment, or storage in the
2484	2484	2 conduct of its business as an air common carrier, for a
2485	2485	3 flight that (i) is engaged in foreign trade or is engaged
2486	2486	4 in trade between the United States and any of its
2487	2487	5 possessions and (ii) transports at least one individual or
2488	2488	6 package for hire from the city of origination to the city
2489	2489	7 of final destination on the same aircraft, without regard
2490	2490	8 to a change in the flight number of that aircraft.
2491	2491	9 (23) A transaction in which the purchase order is
2492	2492	10 received by a florist who is located outside Illinois, but
2493	2493	11 who has a florist located in Illinois deliver the property
2494	2494	12 to the purchaser or the purchaser's donee in Illinois.
2495	2495	13 (24) Fuel consumed or used in the operation of ships,
2496	2496	14 barges, or vessels that are used primarily in or for the
2497	2497	15 transportation of property or the conveyance of persons
2498	2498	16 for hire on rivers bordering on this State if the fuel is
2499	2499	17 delivered by the seller to the purchaser's barge, ship, or
2500	2500	18 vessel while it is afloat upon that bordering river.
2501	2501	19 (25) Except as provided in item (25-5) of this
2502	2502	20 Section, a motor vehicle sold in this State to a
2503	2503	21 nonresident even though the motor vehicle is delivered to
2504	2504	22 the nonresident in this State, if the motor vehicle is not
2505	2505	23 to be titled in this State, and if a drive-away permit is
2506	2506	24 issued to the motor vehicle as provided in Section 3-603
2507	2507	25 of the Illinois Vehicle Code or if the nonresident
2508	2508	26 purchaser has vehicle registration plates to transfer to
2509	2509
2510	2510
2511	2511
2512	2512
2513	2513
2514	2514	HB3059 - 69 - LRB103 27006 HLH 53373 b
2515	2515
2516	2516
2517	2517	HB3059- 70 -LRB103 27006 HLH 53373 b HB3059 - 70 - LRB103 27006 HLH 53373 b
2518	2518	HB3059 - 70 - LRB103 27006 HLH 53373 b
2519	2519	1 the motor vehicle upon returning to his or her home state.
2520	2520	2 The issuance of the drive-away permit or having the
2521	2521	3 out-of-state registration plates to be transferred is
2522	2522	4 prima facie evidence that the motor vehicle will not be
2523	2523	5 titled in this State.
2524	2524	6 (25-5) The exemption under item (25) does not apply if
2525	2525	7 the state in which the motor vehicle will be titled does
2526	2526	8 not allow a reciprocal exemption for a motor vehicle sold
2527	2527	9 and delivered in that state to an Illinois resident but
2528	2528	10 titled in Illinois. The tax collected under this Act on
2529	2529	11 the sale of a motor vehicle in this State to a resident of
2530	2530	12 another state that does not allow a reciprocal exemption
2531	2531	13 shall be imposed at a rate equal to the state's rate of tax
2532	2532	14 on taxable property in the state in which the purchaser is
2533	2533	15 a resident, except that the tax shall not exceed the tax
2534	2534	16 that would otherwise be imposed under this Act. At the
2535	2535	17 time of the sale, the purchaser shall execute a statement,
2536	2536	18 signed under penalty of perjury, of his or her intent to
2537	2537	19 title the vehicle in the state in which the purchaser is a
2538	2538	20 resident within 30 days after the sale and of the fact of
2539	2539	21 the payment to the State of Illinois of tax in an amount
2540	2540	22 equivalent to the state's rate of tax on taxable property
2541	2541	23 in his or her state of residence and shall submit the
2542	2542	24 statement to the appropriate tax collection agency in his
2543	2543	25 or her state of residence. In addition, the retailer must
2544	2544	26 retain a signed copy of the statement in his or her
2545	2545
2546	2546
2547	2547
2548	2548
2549	2549
2550	2550	HB3059 - 70 - LRB103 27006 HLH 53373 b
2551	2551
2552	2552
2553	2553	HB3059- 71 -LRB103 27006 HLH 53373 b HB3059 - 71 - LRB103 27006 HLH 53373 b
2554	2554	HB3059 - 71 - LRB103 27006 HLH 53373 b
2555	2555	1 records. Nothing in this item shall be construed to
2556	2556	2 require the removal of the vehicle from this state
2557	2557	3 following the filing of an intent to title the vehicle in
2558	2558	4 the purchaser's state of residence if the purchaser titles
2559	2559	5 the vehicle in his or her state of residence within 30 days
2560	2560	6 after the date of sale. The tax collected under this Act in
2561	2561	7 accordance with this item (25-5) shall be proportionately
2562	2562	8 distributed as if the tax were collected at the 6.25%
2563	2563	9 general rate imposed under this Act.
2564	2564	10 (25-7) Beginning on July 1, 2007, no tax is imposed
2565	2565	11 under this Act on the sale of an aircraft, as defined in
2566	2566	12 Section 3 of the Illinois Aeronautics Act, if all of the
2567	2567	13 following conditions are met:
2568	2568	14 (1) the aircraft leaves this State within 15 days
2569	2569	15 after the later of either the issuance of the final
2570	2570	16 billing for the sale of the aircraft, or the
2571	2571	17 authorized approval for return to service, completion
2572	2572	18 of the maintenance record entry, and completion of the
2573	2573	19 test flight and ground test for inspection, as
2574	2574	20 required by 14 CFR C.F.R. 91.407;
2575	2575	21 (2) the aircraft is not based or registered in
2576	2576	22 this State after the sale of the aircraft; and
2577	2577	23 (3) the seller retains in his or her books and
2578	2578	24 records and provides to the Department a signed and
2579	2579	25 dated certification from the purchaser, on a form
2580	2580	26 prescribed by the Department, certifying that the
2581	2581
2582	2582
2583	2583
2584	2584
2585	2585
2586	2586	HB3059 - 71 - LRB103 27006 HLH 53373 b
2587	2587
2588	2588
2589	2589	HB3059- 72 -LRB103 27006 HLH 53373 b HB3059 - 72 - LRB103 27006 HLH 53373 b
2590	2590	HB3059 - 72 - LRB103 27006 HLH 53373 b
2591	2591	1 requirements of this item (25-7) are met. The
2592	2592	2 certificate must also include the name and address of
2593	2593	3 the purchaser, the address of the location where the
2594	2594	4 aircraft is to be titled or registered, the address of
2595	2595	5 the primary physical location of the aircraft, and
2596	2596	6 other information that the Department may reasonably
2597	2597	7 require.
2598	2598	8 For purposes of this item (25-7):
2599	2599	9 "Based in this State" means hangared, stored, or
2600	2600	10 otherwise used, excluding post-sale customizations as
2601	2601	11 defined in this Section, for 10 or more days in each
2602	2602	12 12-month period immediately following the date of the sale
2603	2603	13 of the aircraft.
2604	2604	14 "Registered in this State" means an aircraft
2605	2605	15 registered with the Department of Transportation,
2606	2606	16 Aeronautics Division, or titled or registered with the
2607	2607	17 Federal Aviation Administration to an address located in
2608	2608	18 this State.
2609	2609	19 This paragraph (25-7) is exempt from the provisions of
2610	2610	20 Section 2-70.
2611	2611	21 (26) Semen used for artificial insemination of
2612	2612	22 livestock for direct agricultural production.
2613	2613	23 (27) Horses, or interests in horses, registered with
2614	2614	24 and meeting the requirements of any of the Arabian Horse
2615	2615	25 Club Registry of America, Appaloosa Horse Club, American
2616	2616	26 Quarter Horse Association, United States Trotting
2617	2617
2618	2618
2619	2619
2620	2620
2621	2621
2622	2622	HB3059 - 72 - LRB103 27006 HLH 53373 b
2623	2623
2624	2624
2625	2625	HB3059- 73 -LRB103 27006 HLH 53373 b HB3059 - 73 - LRB103 27006 HLH 53373 b
2626	2626	HB3059 - 73 - LRB103 27006 HLH 53373 b
2627	2627	1 Association, or Jockey Club, as appropriate, used for
2628	2628	2 purposes of breeding or racing for prizes. This item (27)
2629	2629	3 is exempt from the provisions of Section 2-70, and the
2630	2630	4 exemption provided for under this item (27) applies for
2631	2631	5 all periods beginning May 30, 1995, but no claim for
2632	2632	6 credit or refund is allowed on or after January 1, 2008
2633	2633	7 (the effective date of Public Act 95-88) for such taxes
2634	2634	8 paid during the period beginning May 30, 2000 and ending
2635	2635	9 on January 1, 2008 (the effective date of Public Act
2636	2636	10 95-88).
2637	2637	11 (28) Computers and communications equipment utilized
2638	2638	12 for any hospital purpose and equipment used in the
2639	2639	13 diagnosis, analysis, or treatment of hospital patients
2640	2640	14 sold to a lessor who leases the equipment, under a lease of
2641	2641	15 one year or longer executed or in effect at the time of the
2642	2642	16 purchase, to a hospital that has been issued an active tax
2643	2643	17 exemption identification number by the Department under
2644	2644	18 Section 1g of this Act.
2645	2645	19 (29) Personal property sold to a lessor who leases the
2646	2646	20 property, under a lease of one year or longer executed or
2647	2647	21 in effect at the time of the purchase, to a governmental
2648	2648	22 body that has been issued an active tax exemption
2649	2649	23 identification number by the Department under Section 1g
2650	2650	24 of this Act.
2651	2651	25 (30) Beginning with taxable years ending on or after
2652	2652	26 December 31, 1995 and ending with taxable years ending on
2653	2653
2654	2654
2655	2655
2656	2656
2657	2657
2658	2658	HB3059 - 73 - LRB103 27006 HLH 53373 b
2659	2659
2660	2660
2661	2661	HB3059- 74 -LRB103 27006 HLH 53373 b HB3059 - 74 - LRB103 27006 HLH 53373 b
2662	2662	HB3059 - 74 - LRB103 27006 HLH 53373 b
2663	2663	1 or before December 31, 2004, personal property that is
2664	2664	2 donated for disaster relief to be used in a State or
2665	2665	3 federally declared disaster area in Illinois or bordering
2666	2666	4 Illinois by a manufacturer or retailer that is registered
2667	2667	5 in this State to a corporation, society, association,
2668	2668	6 foundation, or institution that has been issued a sales
2669	2669	7 tax exemption identification number by the Department that
2670	2670	8 assists victims of the disaster who reside within the
2671	2671	9 declared disaster area.
2672	2672	10 (31) Beginning with taxable years ending on or after
2673	2673	11 December 31, 1995 and ending with taxable years ending on
2674	2674	12 or before December 31, 2004, personal property that is
2675	2675	13 used in the performance of infrastructure repairs in this
2676	2676	14 State, including but not limited to municipal roads and
2677	2677	15 streets, access roads, bridges, sidewalks, waste disposal
2678	2678	16 systems, water and sewer line extensions, water
2679	2679	17 distribution and purification facilities, storm water
2680	2680	18 drainage and retention facilities, and sewage treatment
2681	2681	19 facilities, resulting from a State or federally declared
2682	2682	20 disaster in Illinois or bordering Illinois when such
2683	2683	21 repairs are initiated on facilities located in the
2684	2684	22 declared disaster area within 6 months after the disaster.
2685	2685	23 (32) Beginning July 1, 1999, game or game birds sold
2686	2686	24 at a "game breeding and hunting preserve area" as that
2687	2687	25 term is used in the Wildlife Code. This paragraph is
2688	2688	26 exempt from the provisions of Section 2-70.
2689	2689
2690	2690
2691	2691
2692	2692
2693	2693
2694	2694	HB3059 - 74 - LRB103 27006 HLH 53373 b
2695	2695
2696	2696
2697	2697	HB3059- 75 -LRB103 27006 HLH 53373 b HB3059 - 75 - LRB103 27006 HLH 53373 b
2698	2698	HB3059 - 75 - LRB103 27006 HLH 53373 b
2699	2699	1 (33) A motor vehicle, as that term is defined in
2700	2700	2 Section 1-146 of the Illinois Vehicle Code, that is
2701	2701	3 donated to a corporation, limited liability company,
2702	2702	4 society, association, foundation, or institution that is
2703	2703	5 determined by the Department to be organized and operated
2704	2704	6 exclusively for educational purposes. For purposes of this
2705	2705	7 exemption, "a corporation, limited liability company,
2706	2706	8 society, association, foundation, or institution organized
2707	2707	9 and operated exclusively for educational purposes" means
2708	2708	10 all tax-supported public schools, private schools that
2709	2709	11 offer systematic instruction in useful branches of
2710	2710	12 learning by methods common to public schools and that
2711	2711	13 compare favorably in their scope and intensity with the
2712	2712	14 course of study presented in tax-supported schools, and
2713	2713	15 vocational or technical schools or institutes organized
2714	2714	16 and operated exclusively to provide a course of study of
2715	2715	17 not less than 6 weeks duration and designed to prepare
2716	2716	18 individuals to follow a trade or to pursue a manual,
2717	2717	19 technical, mechanical, industrial, business, or commercial
2718	2718	20 occupation.
2719	2719	21 (34) Beginning January 1, 2000, personal property,
2720	2720	22 including food, purchased through fundraising events for
2721	2721	23 the benefit of a public or private elementary or secondary
2722	2722	24 school, a group of those schools, or one or more school
2723	2723	25 districts if the events are sponsored by an entity
2724	2724	26 recognized by the school district that consists primarily
2725	2725
2726	2726
2727	2727
2728	2728
2729	2729
2730	2730	HB3059 - 75 - LRB103 27006 HLH 53373 b
2731	2731
2732	2732
2733	2733	HB3059- 76 -LRB103 27006 HLH 53373 b HB3059 - 76 - LRB103 27006 HLH 53373 b
2734	2734	HB3059 - 76 - LRB103 27006 HLH 53373 b
2735	2735	1 of volunteers and includes parents and teachers of the
2736	2736	2 school children. This paragraph does not apply to
2737	2737	3 fundraising events (i) for the benefit of private home
2738	2738	4 instruction or (ii) for which the fundraising entity
2739	2739	5 purchases the personal property sold at the events from
2740	2740	6 another individual or entity that sold the property for
2741	2741	7 the purpose of resale by the fundraising entity and that
2742	2742	8 profits from the sale to the fundraising entity. This
2743	2743	9 paragraph is exempt from the provisions of Section 2-70.
2744	2744	10 (35) Beginning January 1, 2000 and through December
2745	2745	11 31, 2001, new or used automatic vending machines that
2746	2746	12 prepare and serve hot food and beverages, including
2747	2747	13 coffee, soup, and other items, and replacement parts for
2748	2748	14 these machines. Beginning January 1, 2002 and through June
2749	2749	15 30, 2003, machines and parts for machines used in
2750	2750	16 commercial, coin-operated amusement and vending business
2751	2751	17 if a use or occupation tax is paid on the gross receipts
2752	2752	18 derived from the use of the commercial, coin-operated
2753	2753	19 amusement and vending machines. This paragraph is exempt
2754	2754	20 from the provisions of Section 2-70.
2755	2755	21 (35-5) Beginning August 23, 2001 and through June 30,
2756	2756	22 2016, food for human consumption that is to be consumed
2757	2757	23 off the premises where it is sold (other than alcoholic
2758	2758	24 beverages, soft drinks, and food that has been prepared
2759	2759	25 for immediate consumption) and prescription and
2760	2760	26 nonprescription medicines, drugs, medical appliances, and
2761	2761
2762	2762
2763	2763
2764	2764
2765	2765
2766	2766	HB3059 - 76 - LRB103 27006 HLH 53373 b
2767	2767
2768	2768
2769	2769	HB3059- 77 -LRB103 27006 HLH 53373 b HB3059 - 77 - LRB103 27006 HLH 53373 b
2770	2770	HB3059 - 77 - LRB103 27006 HLH 53373 b
2771	2771	1 insulin, urine testing materials, syringes, and needles
2772	2772	2 used by diabetics, for human use, when purchased for use
2773	2773	3 by a person receiving medical assistance under Article V
2774	2774	4 of the Illinois Public Aid Code who resides in a licensed
2775	2775	5 long-term care facility, as defined in the Nursing Home
2776	2776	6 Care Act, or a licensed facility as defined in the ID/DD
2777	2777	7 Community Care Act, the MC/DD Act, or the Specialized
2778	2778	8 Mental Health Rehabilitation Act of 2013.
2779	2779	9 (36) Beginning August 2, 2001, computers and
2780	2780	10 communications equipment utilized for any hospital purpose
2781	2781	11 and equipment used in the diagnosis, analysis, or
2782	2782	12 treatment of hospital patients sold to a lessor who leases
2783	2783	13 the equipment, under a lease of one year or longer
2784	2784	14 executed or in effect at the time of the purchase, to a
2785	2785	15 hospital that has been issued an active tax exemption
2786	2786	16 identification number by the Department under Section 1g
2787	2787	17 of this Act. This paragraph is exempt from the provisions
2788	2788	18 of Section 2-70.
2789	2789	19 (37) Beginning August 2, 2001, personal property sold
2790	2790	20 to a lessor who leases the property, under a lease of one
2791	2791	21 year or longer executed or in effect at the time of the
2792	2792	22 purchase, to a governmental body that has been issued an
2793	2793	23 active tax exemption identification number by the
2794	2794	24 Department under Section 1g of this Act. This paragraph is
2795	2795	25 exempt from the provisions of Section 2-70.
2796	2796	26 (38) Beginning on January 1, 2002 and through June 30,
2797	2797
2798	2798
2799	2799
2800	2800
2801	2801
2802	2802	HB3059 - 77 - LRB103 27006 HLH 53373 b
2803	2803
2804	2804
2805	2805	HB3059- 78 -LRB103 27006 HLH 53373 b HB3059 - 78 - LRB103 27006 HLH 53373 b
2806	2806	HB3059 - 78 - LRB103 27006 HLH 53373 b
2807	2807	1 2016, tangible personal property purchased from an
2808	2808	2 Illinois retailer by a taxpayer engaged in centralized
2809	2809	3 purchasing activities in Illinois who will, upon receipt
2810	2810	4 of the property in Illinois, temporarily store the
2811	2811	5 property in Illinois (i) for the purpose of subsequently
2812	2812	6 transporting it outside this State for use or consumption
2813	2813	7 thereafter solely outside this State or (ii) for the
2814	2814	8 purpose of being processed, fabricated, or manufactured
2815	2815	9 into, attached to, or incorporated into other tangible
2816	2816	10 personal property to be transported outside this State and
2817	2817	11 thereafter used or consumed solely outside this State. The
2818	2818	12 Director of Revenue shall, pursuant to rules adopted in
2819	2819	13 accordance with the Illinois Administrative Procedure Act,
2820	2820	14 issue a permit to any taxpayer in good standing with the
2821	2821	15 Department who is eligible for the exemption under this
2822	2822	16 paragraph (38). The permit issued under this paragraph
2823	2823	17 (38) shall authorize the holder, to the extent and in the
2824	2824	18 manner specified in the rules adopted under this Act, to
2825	2825	19 purchase tangible personal property from a retailer exempt
2826	2826	20 from the taxes imposed by this Act. Taxpayers shall
2827	2827	21 maintain all necessary books and records to substantiate
2828	2828	22 the use and consumption of all such tangible personal
2829	2829	23 property outside of the State of Illinois.
2830	2830	24 (39) Beginning January 1, 2008, tangible personal
2831	2831	25 property used in the construction or maintenance of a
2832	2832	26 community water supply, as defined under Section 3.145 of
2833	2833
2834	2834
2835	2835
2836	2836
2837	2837
2838	2838	HB3059 - 78 - LRB103 27006 HLH 53373 b
2839	2839
2840	2840
2841	2841	HB3059- 79 -LRB103 27006 HLH 53373 b HB3059 - 79 - LRB103 27006 HLH 53373 b
2842	2842	HB3059 - 79 - LRB103 27006 HLH 53373 b
2843	2843	1 the Environmental Protection Act, that is operated by a
2844	2844	2 not-for-profit corporation that holds a valid water supply
2845	2845	3 permit issued under Title IV of the Environmental
2846	2846	4 Protection Act. This paragraph is exempt from the
2847	2847	5 provisions of Section 2-70.
2848	2848	6 (40) Beginning January 1, 2010 and continuing through
2849	2849	7 December 31, 2024, materials, parts, equipment,
2850	2850	8 components, and furnishings incorporated into or upon an
2851	2851	9 aircraft as part of the modification, refurbishment,
2852	2852	10 completion, replacement, repair, or maintenance of the
2853	2853	11 aircraft. This exemption includes consumable supplies used
2854	2854	12 in the modification, refurbishment, completion,
2855	2855	13 replacement, repair, and maintenance of aircraft, but
2856	2856	14 excludes any materials, parts, equipment, components, and
2857	2857	15 consumable supplies used in the modification, replacement,
2858	2858	16 repair, and maintenance of aircraft engines or power
2859	2859	17 plants, whether such engines or power plants are installed
2860	2860	18 or uninstalled upon any such aircraft. "Consumable
2861	2861	19 supplies" include, but are not limited to, adhesive, tape,
2862	2862	20 sandpaper, general purpose lubricants, cleaning solution,
2863	2863	21 latex gloves, and protective films. This exemption applies
2864	2864	22 only to the sale of qualifying tangible personal property
2865	2865	23 to persons who modify, refurbish, complete, replace, or
2866	2866	24 maintain an aircraft and who (i) hold an Air Agency
2867	2867	25 Certificate and are empowered to operate an approved
2868	2868	26 repair station by the Federal Aviation Administration,
2869	2869
2870	2870
2871	2871
2872	2872
2873	2873
2874	2874	HB3059 - 79 - LRB103 27006 HLH 53373 b
2875	2875
2876	2876
2877	2877	HB3059- 80 -LRB103 27006 HLH 53373 b HB3059 - 80 - LRB103 27006 HLH 53373 b
2878	2878	HB3059 - 80 - LRB103 27006 HLH 53373 b
2879	2879	1 (ii) have a Class IV Rating, and (iii) conduct operations
2880	2880	2 in accordance with Part 145 of the Federal Aviation
2881	2881	3 Regulations. The exemption does not include aircraft
2882	2882	4 operated by a commercial air carrier providing scheduled
2883	2883	5 passenger air service pursuant to authority issued under
2884	2884	6 Part 121 or Part 129 of the Federal Aviation Regulations.
2885	2885	7 The changes made to this paragraph (40) by Public Act
2886	2886	8 98-534 are declarative of existing law. It is the intent
2887	2887	9 of the General Assembly that the exemption under this
2888	2888	10 paragraph (40) applies continuously from January 1, 2010
2889	2889	11 through December 31, 2024; however, no claim for credit or
2890	2890	12 refund is allowed for taxes paid as a result of the
2891	2891	13 disallowance of this exemption on or after January 1, 2015
2892	2892	14 and prior to February 5, 2020 (the effective date of
2893	2893	15 Public Act 101-629) this amendatory Act of the 101st
2894	2894	16 General Assembly.
2895	2895	17 (41) Tangible personal property sold to a
2896	2896	18 public-facilities corporation, as described in Section
2897	2897	19 11-65-10 of the Illinois Municipal Code, for purposes of
2898	2898	20 constructing or furnishing a municipal convention hall,
2899	2899	21 but only if the legal title to the municipal convention
2900	2900	22 hall is transferred to the municipality without any
2901	2901	23 further consideration by or on behalf of the municipality
2902	2902	24 at the time of the completion of the municipal convention
2903	2903	25 hall or upon the retirement or redemption of any bonds or
2904	2904	26 other debt instruments issued by the public-facilities
2905	2905
2906	2906
2907	2907
2908	2908
2909	2909
2910	2910	HB3059 - 80 - LRB103 27006 HLH 53373 b
2911	2911
2912	2912
2913	2913	HB3059- 81 -LRB103 27006 HLH 53373 b HB3059 - 81 - LRB103 27006 HLH 53373 b
2914	2914	HB3059 - 81 - LRB103 27006 HLH 53373 b
2915	2915	1 corporation in connection with the development of the
2916	2916	2 municipal convention hall. This exemption includes
2917	2917	3 existing public-facilities corporations as provided in
2918	2918	4 Section 11-65-25 of the Illinois Municipal Code. This
2919	2919	5 paragraph is exempt from the provisions of Section 2-70.
2920	2920	6 (42) Beginning January 1, 2017 and through December
2921	2921	7 31, 2026, menstrual pads, tampons, and menstrual cups.
2922	2922	8 (43) Merchandise that is subject to the Rental
2923	2923	9 Purchase Agreement Occupation and Use Tax. The purchaser
2924	2924	10 must certify that the item is purchased to be rented
2925	2925	11 subject to a rental purchase agreement, as defined in the
2926	2926	12 Rental Purchase Agreement Act, and provide proof of
2927	2927	13 registration under the Rental Purchase Agreement
2928	2928	14 Occupation and Use Tax Act. This paragraph is exempt from
2929	2929	15 the provisions of Section 2-70.
2930	2930	16 (44) Qualified tangible personal property used in the
2931	2931	17 construction or operation of a data center that has been
2932	2932	18 granted a certificate of exemption by the Department of
2933	2933	19 Commerce and Economic Opportunity, whether that tangible
2934	2934	20 personal property is purchased by the owner, operator, or
2935	2935	21 tenant of the data center or by a contractor or
2936	2936	22 subcontractor of the owner, operator, or tenant. Data
2937	2937	23 centers that would have qualified for a certificate of
2938	2938	24 exemption prior to January 1, 2020 had Public Act 101-31
2939	2939	25 this amendatory Act of the 101st General Assembly been in
2940	2940	26 effect, may apply for and obtain an exemption for
2941	2941
2942	2942
2943	2943
2944	2944
2945	2945
2946	2946	HB3059 - 81 - LRB103 27006 HLH 53373 b
2947	2947
2948	2948
2949	2949	HB3059- 82 -LRB103 27006 HLH 53373 b HB3059 - 82 - LRB103 27006 HLH 53373 b
2950	2950	HB3059 - 82 - LRB103 27006 HLH 53373 b
2951	2951	1 subsequent purchases of computer equipment or enabling
2952	2952	2 software purchased or leased to upgrade, supplement, or
2953	2953	3 replace computer equipment or enabling software purchased
2954	2954	4 or leased in the original investment that would have
2955	2955	5 qualified.
2956	2956	6 The Department of Commerce and Economic Opportunity
2957	2957	7 shall grant a certificate of exemption under this item
2958	2958	8 (44) to qualified data centers as defined by Section
2959	2959	9 605-1025 of the Department of Commerce and Economic
2960	2960	10 Opportunity Law of the Civil Administrative Code of
2961	2961	11 Illinois.
2962	2962	12 For the purposes of this item (44):
2963	2963	13 "Data center" means a building or a series of
2964	2964	14 buildings rehabilitated or constructed to house
2965	2965	15 working servers in one physical location or multiple
2966	2966	16 sites within the State of Illinois.
2967	2967	17 "Qualified tangible personal property" means:
2968	2968	18 electrical systems and equipment; climate control and
2969	2969	19 chilling equipment and systems; mechanical systems and
2970	2970	20 equipment; monitoring and secure systems; emergency
2971	2971	21 generators; hardware; computers; servers; data storage
2972	2972	22 devices; network connectivity equipment; racks;
2973	2973	23 cabinets; telecommunications cabling infrastructure;
2974	2974	24 raised floor systems; peripheral components or
2975	2975	25 systems; software; mechanical, electrical, or plumbing
2976	2976	26 systems; battery systems; cooling systems and towers;
2977	2977
2978	2978
2979	2979
2980	2980
2981	2981
2982	2982	HB3059 - 82 - LRB103 27006 HLH 53373 b
2983	2983
2984	2984
2985	2985	HB3059- 83 -LRB103 27006 HLH 53373 b HB3059 - 83 - LRB103 27006 HLH 53373 b
2986	2986	HB3059 - 83 - LRB103 27006 HLH 53373 b
2987	2987	1 temperature control systems; other cabling; and other
2988	2988	2 data center infrastructure equipment and systems
2989	2989	3 necessary to operate qualified tangible personal
2990	2990	4 property, including fixtures; and component parts of
2991	2991	5 any of the foregoing, including installation,
2992	2992	6 maintenance, repair, refurbishment, and replacement of
2993	2993	7 qualified tangible personal property to generate,
2994	2994	8 transform, transmit, distribute, or manage electricity
2995	2995	9 necessary to operate qualified tangible personal
2996	2996	10 property; and all other tangible personal property
2997	2997	11 that is essential to the operations of a computer data
2998	2998	12 center. The term "qualified tangible personal
2999	2999	13 property" also includes building materials physically
3000	3000	14 incorporated into the qualifying data center. To
3001	3001	15 document the exemption allowed under this Section, the
3002	3002	16 retailer must obtain from the purchaser a copy of the
3003	3003	17 certificate of eligibility issued by the Department of
3004	3004	18 Commerce and Economic Opportunity.
3005	3005	19 This item (44) is exempt from the provisions of
3006	3006	20 Section 2-70.
3007	3007	21 (45) Beginning January 1, 2020 and through December
3008	3008	22 31, 2020, sales of tangible personal property made by a
3009	3009	23 marketplace seller over a marketplace for which tax is due
3010	3010	24 under this Act but for which use tax has been collected and
3011	3011	25 remitted to the Department by a marketplace facilitator
3012	3012	26 under Section 2d of the Use Tax Act are exempt from tax
3013	3013
3014	3014
3015	3015
3016	3016
3017	3017
3018	3018	HB3059 - 83 - LRB103 27006 HLH 53373 b
3019	3019
3020	3020
3021	3021	HB3059- 84 -LRB103 27006 HLH 53373 b HB3059 - 84 - LRB103 27006 HLH 53373 b
3022	3022	HB3059 - 84 - LRB103 27006 HLH 53373 b
3023	3023	1 under this Act. A marketplace seller claiming this
3024	3024	2 exemption shall maintain books and records demonstrating
3025	3025	3 that the use tax on such sales has been collected and
3026	3026	4 remitted by a marketplace facilitator. Marketplace sellers
3027	3027	5 that have properly remitted tax under this Act on such
3028	3028	6 sales may file a claim for credit as provided in Section 6
3029	3029	7 of this Act. No claim is allowed, however, for such taxes
3030	3030	8 for which a credit or refund has been issued to the
3031	3031	9 marketplace facilitator under the Use Tax Act, or for
3032	3032	10 which the marketplace facilitator has filed a claim for
3033	3033	11 credit or refund under the Use Tax Act.
3034	3034	12 (46) Beginning July 1, 2022, breast pumps, breast pump
3035	3035	13 collection and storage supplies, and breast pump kits.
3036	3036	14 This item (46) is exempt from the provisions of Section
3037	3037	15 2-70. As used in this item (46):
3038	3038	16 "Breast pump" means an electrically controlled or
3039	3039	17 manually controlled pump device designed or marketed to be
3040	3040	18 used to express milk from a human breast during lactation,
3041	3041	19 including the pump device and any battery, AC adapter, or
3042	3042	20 other power supply unit that is used to power the pump
3043	3043	21 device and is packaged and sold with the pump device at the
3044	3044	22 time of sale.
3045	3045	23 "Breast pump collection and storage supplies" means
3046	3046	24 items of tangible personal property designed or marketed
3047	3047	25 to be used in conjunction with a breast pump to collect
3048	3048	26 milk expressed from a human breast and to store collected
3049	3049
3050	3050
3051	3051
3052	3052
3053	3053
3054	3054	HB3059 - 84 - LRB103 27006 HLH 53373 b
3055	3055
3056	3056
3057	3057	HB3059- 85 -LRB103 27006 HLH 53373 b HB3059 - 85 - LRB103 27006 HLH 53373 b
3058	3058	HB3059 - 85 - LRB103 27006 HLH 53373 b
3059	3059	1 milk until it is ready for consumption.
3060	3060	2 "Breast pump collection and storage supplies"
3061	3061	3 includes, but is not limited to: breast shields and breast
3062	3062	4 shield connectors; breast pump tubes and tubing adapters;
3063	3063	5 breast pump valves and membranes; backflow protectors and
3064	3064	6 backflow protector adaptors; bottles and bottle caps
3065	3065	7 specific to the operation of the breast pump; and breast
3066	3066	8 milk storage bags.
3067	3067	9 "Breast pump collection and storage supplies" does not
3068	3068	10 include: (1) bottles and bottle caps not specific to the
3069	3069	11 operation of the breast pump; (2) breast pump travel bags
3070	3070	12 and other similar carrying accessories, including ice
3071	3071	13 packs, labels, and other similar products; (3) breast pump
3072	3072	14 cleaning supplies; (4) nursing bras, bra pads, breast
3073	3073	15 shells, and other similar products; and (5) creams,
3074	3074	16 ointments, and other similar products that relieve
3075	3075	17 breastfeeding-related symptoms or conditions of the
3076	3076	18 breasts or nipples, unless sold as part of a breast pump
3077	3077	19 kit that is pre-packaged by the breast pump manufacturer
3078	3078	20 or distributor.
3079	3079	21 "Breast pump kit" means a kit that: (1) contains no
3080	3080	22 more than a breast pump, breast pump collection and
3081	3081	23 storage supplies, a rechargeable battery for operating the
3082	3082	24 breast pump, a breastmilk cooler, bottle stands, ice
3083	3083	25 packs, and a breast pump carrying case; and (2) is
3084	3084	26 pre-packaged as a breast pump kit by the breast pump
3085	3085
3086	3086
3087	3087
3088	3088
3089	3089
3090	3090	HB3059 - 85 - LRB103 27006 HLH 53373 b
3091	3091
3092	3092
3093	3093	HB3059- 86 -LRB103 27006 HLH 53373 b HB3059 - 86 - LRB103 27006 HLH 53373 b
3094	3094	HB3059 - 86 - LRB103 27006 HLH 53373 b
3095	3095	1 manufacturer or distributor.
3096	3096	2 (47) (46) Tangible personal property sold by or on
3097	3097	3 behalf of the State Treasurer pursuant to the Revised
3098	3098	4 Uniform Unclaimed Property Act. This item (47) (46) is
3099	3099	5 exempt from the provisions of Section 2-70.
3100	3100	6 (48) Beginning July 1, 2023, diapers. This item (48)
3101	3101	7 is exempt from the provisions of Section 2-70.
3102	3102	8 (Source: P.A. 101-31, eff. 6-28-19; 101-81, eff. 7-12-19;
3103	3103	9 101-629, eff. 2-5-20; 102-16, eff. 6-17-21; 102-634, eff.
3104	3104	10 8-27-21; 102-700, Article 70, Section 70-20, eff. 4-19-22;
3105	3105	11 102-700, Article 75, Section 75-20, eff. 4-19-22; 102-813,
3106	3106	12 eff. 5-13-22; 102-1026, eff. 5-27-22; revised 8-15-22.)
3107	3107	13 Section 99. Effective date. This Act takes effect upon
3108	3108	14 becoming law.
3109	3109
3110	3110
3111	3111
3112	3112
3113	3113
3114	3114	HB3059 - 86 - LRB103 27006 HLH 53373 b