33 | | - | support of arts or cultural programming, activities, or |
---|
34 | | - | services. These organizations include, but are not limited to, |
---|
35 | | - | music and dramatic arts organizations such as symphony |
---|
36 | | - | orchestras and theatrical groups, arts and cultural service |
---|
37 | | - | organizations, local arts councils, visual arts organizations, |
---|
38 | | - | and media arts organizations. On and after July 1, 2001 (the |
---|
39 | | - | effective date of Public Act 92-35), however, an entity |
---|
40 | | - | otherwise eligible for this exemption shall not make tax-free |
---|
41 | | - | purchases unless it has an active identification number issued |
---|
42 | | - | by the Department. |
---|
43 | | - | (4) Except as otherwise provided in this Act, personal |
---|
44 | | - | property purchased by a governmental body, by a corporation, |
---|
45 | | - | society, association, foundation, or institution organized and |
---|
46 | | - | operated exclusively for charitable, religious, or educational |
---|
47 | | - | purposes, or by a not-for-profit corporation, society, |
---|
48 | | - | association, foundation, institution, or organization that has |
---|
49 | | - | no compensated officers or employees and that is organized and |
---|
50 | | - | operated primarily for the recreation of persons 55 years of |
---|
51 | | - | age or older. A limited liability company may qualify for the |
---|
52 | | - | exemption under this paragraph only if the limited liability |
---|
53 | | - | company is organized and operated exclusively for educational |
---|
54 | | - | purposes. On and after July 1, 1987, however, no entity |
---|
55 | | - | otherwise eligible for this exemption shall make tax-free |
---|
56 | | - | purchases unless it has an active exemption identification |
---|
57 | | - | number issued by the Department. |
---|
58 | | - | (5) Until July 1, 2003, a passenger car that is a |
---|
59 | | - | |
---|
60 | | - | |
---|
61 | | - | replacement vehicle to the extent that the purchase price of |
---|
62 | | - | the car is subject to the Replacement Vehicle Tax. |
---|
63 | | - | (6) Until July 1, 2003 and beginning again on September 1, |
---|
64 | | - | 2004 through August 30, 2014, graphic arts machinery and |
---|
65 | | - | equipment, including repair and replacement parts, both new |
---|
66 | | - | and used, and including that manufactured on special order, |
---|
67 | | - | certified by the purchaser to be used primarily for graphic |
---|
68 | | - | arts production, and including machinery and equipment |
---|
69 | | - | purchased for lease. Equipment includes chemicals or chemicals |
---|
70 | | - | acting as catalysts but only if the chemicals or chemicals |
---|
71 | | - | acting as catalysts effect a direct and immediate change upon |
---|
72 | | - | a graphic arts product. Beginning on July 1, 2017, graphic |
---|
73 | | - | arts machinery and equipment is included in the manufacturing |
---|
74 | | - | and assembling machinery and equipment exemption under |
---|
75 | | - | paragraph (18). |
---|
76 | | - | (7) Farm chemicals. |
---|
77 | | - | (8) Legal tender, currency, medallions, or gold or silver |
---|
78 | | - | coinage issued by the State of Illinois, the government of the |
---|
79 | | - | United States of America, or the government of any foreign |
---|
80 | | - | country, and bullion. |
---|
81 | | - | (9) Personal property purchased from a teacher-sponsored |
---|
82 | | - | student organization affiliated with an elementary or |
---|
83 | | - | secondary school located in Illinois. |
---|
84 | | - | (10) A motor vehicle that is used for automobile renting, |
---|
85 | | - | as defined in the Automobile Renting Occupation and Use Tax |
---|
86 | | - | Act. |
---|
87 | | - | |
---|
88 | | - | |
---|
89 | | - | (11) Farm machinery and equipment, both new and used, |
---|
90 | | - | including that manufactured on special order, certified by the |
---|
91 | | - | purchaser to be used primarily for production agriculture or |
---|
92 | | - | State or federal agricultural programs, including individual |
---|
93 | | - | replacement parts for the machinery and equipment, including |
---|
94 | | - | machinery and equipment purchased for lease, and including |
---|
95 | | - | implements of husbandry defined in Section 1-130 of the |
---|
96 | | - | Illinois Vehicle Code, farm machinery and agricultural |
---|
97 | | - | chemical and fertilizer spreaders, and nurse wagons required |
---|
98 | | - | to be registered under Section 3-809 of the Illinois Vehicle |
---|
99 | | - | Code, but excluding other motor vehicles required to be |
---|
100 | | - | registered under the Illinois Vehicle Code. Horticultural |
---|
101 | | - | polyhouses or hoop houses used for propagating, growing, or |
---|
102 | | - | overwintering plants shall be considered farm machinery and |
---|
103 | | - | equipment under this item (11). Agricultural chemical tender |
---|
104 | | - | tanks and dry boxes shall include units sold separately from a |
---|
105 | | - | motor vehicle required to be licensed and units sold mounted |
---|
106 | | - | on a motor vehicle required to be licensed if the selling price |
---|
107 | | - | of the tender is separately stated. |
---|
108 | | - | Farm machinery and equipment shall include precision |
---|
109 | | - | farming equipment that is installed or purchased to be |
---|
110 | | - | installed on farm machinery and equipment, including, but not |
---|
111 | | - | limited to, tractors, harvesters, sprayers, planters, seeders, |
---|
112 | | - | or spreaders. Precision farming equipment includes, but is not |
---|
113 | | - | limited to, soil testing sensors, computers, monitors, |
---|
114 | | - | software, global positioning and mapping systems, and other |
---|
115 | | - | |
---|
116 | | - | |
---|
117 | | - | such equipment. |
---|
118 | | - | Farm machinery and equipment also includes computers, |
---|
119 | | - | sensors, software, and related equipment used primarily in the |
---|
120 | | - | computer-assisted operation of production agriculture |
---|
121 | | - | facilities, equipment, and activities such as, but not limited |
---|
122 | | - | to, the collection, monitoring, and correlation of animal and |
---|
123 | | - | crop data for the purpose of formulating animal diets and |
---|
124 | | - | agricultural chemicals. |
---|
125 | | - | Beginning on January 1, 2024, farm machinery and equipment |
---|
126 | | - | also includes electrical power generation equipment used |
---|
127 | | - | primarily for production agriculture. |
---|
128 | | - | This item (11) is exempt from the provisions of Section |
---|
129 | | - | 3-90. |
---|
130 | | - | (12) Until June 30, 2013, fuel and petroleum products sold |
---|
131 | | - | to or used by an air common carrier, certified by the carrier |
---|
132 | | - | to be used for consumption, shipment, or storage in the |
---|
133 | | - | conduct of its business as an air common carrier, for a flight |
---|
134 | | - | destined for or returning from a location or locations outside |
---|
135 | | - | the United States without regard to previous or subsequent |
---|
136 | | - | domestic stopovers. |
---|
137 | | - | Beginning July 1, 2013, fuel and petroleum products sold |
---|
138 | | - | to or used by an air carrier, certified by the carrier to be |
---|
139 | | - | used for consumption, shipment, or storage in the conduct of |
---|
140 | | - | its business as an air common carrier, for a flight that (i) is |
---|
141 | | - | engaged in foreign trade or is engaged in trade between the |
---|
142 | | - | United States and any of its possessions and (ii) transports |
---|
143 | | - | |
---|
144 | | - | |
---|
145 | | - | at least one individual or package for hire from the city of |
---|
146 | | - | origination to the city of final destination on the same |
---|
147 | | - | aircraft, without regard to a change in the flight number of |
---|
148 | | - | that aircraft. |
---|
149 | | - | (13) Proceeds of mandatory service charges separately |
---|
150 | | - | stated on customers' bills for the purchase and consumption of |
---|
151 | | - | food and beverages purchased at retail from a retailer, to the |
---|
152 | | - | extent that the proceeds of the service charge are in fact |
---|
153 | | - | turned over as tips or as a substitute for tips to the |
---|
154 | | - | employees who participate directly in preparing, serving, |
---|
155 | | - | hosting or cleaning up the food or beverage function with |
---|
156 | | - | respect to which the service charge is imposed. |
---|
157 | | - | (14) Until July 1, 2003, oil field exploration, drilling, |
---|
158 | | - | and production equipment, including (i) rigs and parts of |
---|
159 | | - | rigs, rotary rigs, cable tool rigs, and workover rigs, (ii) |
---|
160 | | - | pipe and tubular goods, including casing and drill strings, |
---|
161 | | - | (iii) pumps and pump-jack units, (iv) storage tanks and flow |
---|
162 | | - | lines, (v) any individual replacement part for oil field |
---|
163 | | - | exploration, drilling, and production equipment, and (vi) |
---|
164 | | - | machinery and equipment purchased for lease; but excluding |
---|
165 | | - | motor vehicles required to be registered under the Illinois |
---|
166 | | - | Vehicle Code. |
---|
167 | | - | (15) Photoprocessing machinery and equipment, including |
---|
168 | | - | repair and replacement parts, both new and used, including |
---|
169 | | - | that manufactured on special order, certified by the purchaser |
---|
170 | | - | to be used primarily for photoprocessing, and including |
---|
171 | | - | |
---|
172 | | - | |
---|
173 | | - | photoprocessing machinery and equipment purchased for lease. |
---|
174 | | - | (16) Until July 1, 2028, coal and aggregate exploration, |
---|
175 | | - | mining, off-highway hauling, processing, maintenance, and |
---|
176 | | - | reclamation equipment, including replacement parts and |
---|
177 | | - | equipment, and including equipment purchased for lease, but |
---|
178 | | - | excluding motor vehicles required to be registered under the |
---|
179 | | - | Illinois Vehicle Code. The changes made to this Section by |
---|
180 | | - | Public Act 97-767 apply on and after July 1, 2003, but no claim |
---|
181 | | - | for credit or refund is allowed on or after August 16, 2013 |
---|
182 | | - | (the effective date of Public Act 98-456) for such taxes paid |
---|
183 | | - | during the period beginning July 1, 2003 and ending on August |
---|
184 | | - | 16, 2013 (the effective date of Public Act 98-456). |
---|
185 | | - | (17) Until July 1, 2003, distillation machinery and |
---|
186 | | - | equipment, sold as a unit or kit, assembled or installed by the |
---|
187 | | - | retailer, certified by the user to be used only for the |
---|
188 | | - | production of ethyl alcohol that will be used for consumption |
---|
189 | | - | as motor fuel or as a component of motor fuel for the personal |
---|
190 | | - | use of the user, and not subject to sale or resale. |
---|
191 | | - | (18) Manufacturing and assembling machinery and equipment |
---|
192 | | - | used primarily in the process of manufacturing or assembling |
---|
193 | | - | tangible personal property for wholesale or retail sale or |
---|
194 | | - | lease, whether that sale or lease is made directly by the |
---|
195 | | - | manufacturer or by some other person, whether the materials |
---|
196 | | - | used in the process are owned by the manufacturer or some other |
---|
197 | | - | person, or whether that sale or lease is made apart from or as |
---|
198 | | - | an incident to the seller's engaging in the service occupation |
---|
199 | | - | |
---|
200 | | - | |
---|
201 | | - | of producing machines, tools, dies, jigs, patterns, gauges, or |
---|
202 | | - | other similar items of no commercial value on special order |
---|
203 | | - | for a particular purchaser. The exemption provided by this |
---|
204 | | - | paragraph (18) includes production related tangible personal |
---|
205 | | - | property, as defined in Section 3-50, purchased on or after |
---|
206 | | - | July 1, 2019. The exemption provided by this paragraph (18) |
---|
207 | | - | does not include machinery and equipment used in (i) the |
---|
208 | | - | generation of electricity for wholesale or retail sale; (ii) |
---|
209 | | - | the generation or treatment of natural or artificial gas for |
---|
210 | | - | wholesale or retail sale that is delivered to customers |
---|
211 | | - | through pipes, pipelines, or mains; or (iii) the treatment of |
---|
212 | | - | water for wholesale or retail sale that is delivered to |
---|
213 | | - | customers through pipes, pipelines, or mains. The provisions |
---|
214 | | - | of Public Act 98-583 are declaratory of existing law as to the |
---|
215 | | - | meaning and scope of this exemption. Beginning on July 1, |
---|
216 | | - | 2017, the exemption provided by this paragraph (18) includes, |
---|
217 | | - | but is not limited to, graphic arts machinery and equipment, |
---|
218 | | - | as defined in paragraph (6) of this Section. |
---|
219 | | - | (19) Personal property delivered to a purchaser or |
---|
220 | | - | purchaser's donee inside Illinois when the purchase order for |
---|
221 | | - | that personal property was received by a florist located |
---|
222 | | - | outside Illinois who has a florist located inside Illinois |
---|
223 | | - | deliver the personal property. |
---|
224 | | - | (20) Semen used for artificial insemination of livestock |
---|
225 | | - | for direct agricultural production. |
---|
226 | | - | (21) Horses, or interests in horses, registered with and |
---|
227 | | - | |
---|
228 | | - | |
---|
229 | | - | meeting the requirements of any of the Arabian Horse Club |
---|
230 | | - | Registry of America, Appaloosa Horse Club, American Quarter |
---|
231 | | - | Horse Association, United States Trotting Association, or |
---|
232 | | - | Jockey Club, as appropriate, used for purposes of breeding or |
---|
233 | | - | racing for prizes. This item (21) is exempt from the |
---|
234 | | - | provisions of Section 3-90, and the exemption provided for |
---|
235 | | - | under this item (21) applies for all periods beginning May 30, |
---|
236 | | - | 1995, but no claim for credit or refund is allowed on or after |
---|
237 | | - | January 1, 2008 for such taxes paid during the period |
---|
238 | | - | beginning May 30, 2000 and ending on January 1, 2008. |
---|
239 | | - | (22) Computers and communications equipment utilized for |
---|
240 | | - | any hospital purpose and equipment used in the diagnosis, |
---|
241 | | - | analysis, or treatment of hospital patients purchased by a |
---|
242 | | - | lessor who leases the equipment, under a lease of one year or |
---|
243 | | - | longer executed or in effect at the time the lessor would |
---|
244 | | - | otherwise be subject to the tax imposed by this Act, to a |
---|
245 | | - | hospital that has been issued an active tax exemption |
---|
246 | | - | identification number by the Department under Section 1g of |
---|
247 | | - | the Retailers' Occupation Tax Act. If the equipment is leased |
---|
248 | | - | in a manner that does not qualify for this exemption or is used |
---|
249 | | - | in any other non-exempt manner, the lessor shall be liable for |
---|
250 | | - | the tax imposed under this Act or the Service Use Tax Act, as |
---|
251 | | - | the case may be, based on the fair market value of the property |
---|
252 | | - | at the time the non-qualifying use occurs. No lessor shall |
---|
253 | | - | collect or attempt to collect an amount (however designated) |
---|
254 | | - | that purports to reimburse that lessor for the tax imposed by |
---|
255 | | - | |
---|
256 | | - | |
---|
257 | | - | this Act or the Service Use Tax Act, as the case may be, if the |
---|
258 | | - | tax has not been paid by the lessor. If a lessor improperly |
---|
259 | | - | collects any such amount from the lessee, the lessee shall |
---|
260 | | - | have a legal right to claim a refund of that amount from the |
---|
261 | | - | lessor. If, however, that amount is not refunded to the lessee |
---|
262 | | - | for any reason, the lessor is liable to pay that amount to the |
---|
263 | | - | Department. |
---|
264 | | - | (23) Personal property purchased by a lessor who leases |
---|
265 | | - | the property, under a lease of one year or longer executed or |
---|
266 | | - | in effect at the time the lessor would otherwise be subject to |
---|
267 | | - | the tax imposed by this Act, to a governmental body that has |
---|
268 | | - | been issued an active sales tax exemption identification |
---|
269 | | - | number by the Department under Section 1g of the Retailers' |
---|
270 | | - | Occupation Tax Act. If the property is leased in a manner that |
---|
271 | | - | does not qualify for this exemption or used in any other |
---|
272 | | - | non-exempt manner, the lessor shall be liable for the tax |
---|
273 | | - | imposed under this Act or the Service Use Tax Act, as the case |
---|
274 | | - | may be, based on the fair market value of the property at the |
---|
275 | | - | time the non-qualifying use occurs. No lessor shall collect or |
---|
276 | | - | attempt to collect an amount (however designated) that |
---|
277 | | - | purports to reimburse that lessor for the tax imposed by this |
---|
278 | | - | Act or the Service Use Tax Act, as the case may be, if the tax |
---|
279 | | - | has not been paid by the lessor. If a lessor improperly |
---|
280 | | - | collects any such amount from the lessee, the lessee shall |
---|
281 | | - | have a legal right to claim a refund of that amount from the |
---|
282 | | - | lessor. If, however, that amount is not refunded to the lessee |
---|
283 | | - | |
---|
284 | | - | |
---|
285 | | - | for any reason, the lessor is liable to pay that amount to the |
---|
286 | | - | Department. |
---|
287 | | - | (24) Beginning with taxable years ending on or after |
---|
288 | | - | December 31, 1995 and ending with taxable years ending on or |
---|
289 | | - | before December 31, 2004, personal property that is donated |
---|
290 | | - | for disaster relief to be used in a State or federally declared |
---|
291 | | - | disaster area in Illinois or bordering Illinois by a |
---|
292 | | - | manufacturer or retailer that is registered in this State to a |
---|
293 | | - | corporation, society, association, foundation, or institution |
---|
294 | | - | that has been issued a sales tax exemption identification |
---|
295 | | - | number by the Department that assists victims of the disaster |
---|
296 | | - | who reside within the declared disaster area. |
---|
297 | | - | (25) Beginning with taxable years ending on or after |
---|
298 | | - | December 31, 1995 and ending with taxable years ending on or |
---|
299 | | - | before December 31, 2004, personal property that is used in |
---|
300 | | - | the performance of infrastructure repairs in this State, |
---|
301 | | - | including, but not limited to, municipal roads and streets, |
---|
302 | | - | access roads, bridges, sidewalks, waste disposal systems, |
---|
303 | | - | water and sewer line extensions, water distribution and |
---|
304 | | - | purification facilities, storm water drainage and retention |
---|
305 | | - | facilities, and sewage treatment facilities, resulting from a |
---|
306 | | - | State or federally declared disaster in Illinois or bordering |
---|
307 | | - | Illinois when such repairs are initiated on facilities located |
---|
308 | | - | in the declared disaster area within 6 months after the |
---|
309 | | - | disaster. |
---|
310 | | - | (26) Beginning July 1, 1999, game or game birds purchased |
---|
311 | | - | |
---|
312 | | - | |
---|
313 | | - | at a "game breeding and hunting preserve area" as that term is |
---|
314 | | - | used in the Wildlife Code. This paragraph is exempt from the |
---|
315 | | - | provisions of Section 3-90. |
---|
316 | | - | (27) A motor vehicle, as that term is defined in Section |
---|
317 | | - | 1-146 of the Illinois Vehicle Code, that is donated to a |
---|
318 | | - | corporation, limited liability company, society, association, |
---|
319 | | - | foundation, or institution that is determined by the |
---|
320 | | - | Department to be organized and operated exclusively for |
---|
321 | | - | educational purposes. For purposes of this exemption, "a |
---|
322 | | - | corporation, limited liability company, society, association, |
---|
323 | | - | foundation, or institution organized and operated exclusively |
---|
324 | | - | for educational purposes" means all tax-supported public |
---|
325 | | - | schools, private schools that offer systematic instruction in |
---|
326 | | - | useful branches of learning by methods common to public |
---|
327 | | - | schools and that compare favorably in their scope and |
---|
328 | | - | intensity with the course of study presented in tax-supported |
---|
329 | | - | schools, and vocational or technical schools or institutes |
---|
330 | | - | organized and operated exclusively to provide a course of |
---|
331 | | - | study of not less than 6 weeks duration and designed to prepare |
---|
332 | | - | individuals to follow a trade or to pursue a manual, |
---|
333 | | - | technical, mechanical, industrial, business, or commercial |
---|
334 | | - | occupation. |
---|
335 | | - | (28) Beginning January 1, 2000, personal property, |
---|
336 | | - | including food, purchased through fundraising events for the |
---|
337 | | - | benefit of a public or private elementary or secondary school, |
---|
338 | | - | a group of those schools, or one or more school districts if |
---|
339 | | - | |
---|
340 | | - | |
---|
341 | | - | the events are sponsored by an entity recognized by the school |
---|
342 | | - | district that consists primarily of volunteers and includes |
---|
343 | | - | parents and teachers of the school children. This paragraph |
---|
344 | | - | does not apply to fundraising events (i) for the benefit of |
---|
345 | | - | private home instruction or (ii) for which the fundraising |
---|
346 | | - | entity purchases the personal property sold at the events from |
---|
347 | | - | another individual or entity that sold the property for the |
---|
348 | | - | purpose of resale by the fundraising entity and that profits |
---|
349 | | - | from the sale to the fundraising entity. This paragraph is |
---|
350 | | - | exempt from the provisions of Section 3-90. |
---|
351 | | - | (29) Beginning January 1, 2000 and through December 31, |
---|
352 | | - | 2001, new or used automatic vending machines that prepare and |
---|
353 | | - | serve hot food and beverages, including coffee, soup, and |
---|
354 | | - | other items, and replacement parts for these machines. |
---|
355 | | - | Beginning January 1, 2002 and through June 30, 2003, machines |
---|
356 | | - | and parts for machines used in commercial, coin-operated |
---|
357 | | - | amusement and vending business if a use or occupation tax is |
---|
358 | | - | paid on the gross receipts derived from the use of the |
---|
359 | | - | commercial, coin-operated amusement and vending machines. This |
---|
360 | | - | paragraph is exempt from the provisions of Section 3-90. |
---|
361 | | - | (30) Beginning January 1, 2001 and through June 30, 2016, |
---|
362 | | - | food for human consumption that is to be consumed off the |
---|
363 | | - | premises where it is sold (other than alcoholic beverages, |
---|
364 | | - | soft drinks, and food that has been prepared for immediate |
---|
365 | | - | consumption) and prescription and nonprescription medicines, |
---|
366 | | - | drugs, medical appliances, and insulin, urine testing |
---|
367 | | - | |
---|
368 | | - | |
---|
369 | | - | materials, syringes, and needles used by diabetics, for human |
---|
370 | | - | use, when purchased for use by a person receiving medical |
---|
371 | | - | assistance under Article V of the Illinois Public Aid Code who |
---|
372 | | - | resides in a licensed long-term care facility, as defined in |
---|
373 | | - | the Nursing Home Care Act, or in a licensed facility as defined |
---|
374 | | - | in the ID/DD Community Care Act, the MC/DD Act, or the |
---|
375 | | - | Specialized Mental Health Rehabilitation Act of 2013. |
---|
376 | | - | (31) Beginning on August 2, 2001 (the effective date of |
---|
377 | | - | Public Act 92-227), computers and communications equipment |
---|
378 | | - | utilized for any hospital purpose and equipment used in the |
---|
379 | | - | diagnosis, analysis, or treatment of hospital patients |
---|
380 | | - | purchased by a lessor who leases the equipment, under a lease |
---|
381 | | - | of one year or longer executed or in effect at the time the |
---|
382 | | - | lessor would otherwise be subject to the tax imposed by this |
---|
383 | | - | Act, to a hospital that has been issued an active tax exemption |
---|
384 | | - | identification number by the Department under Section 1g of |
---|
385 | | - | the Retailers' Occupation Tax Act. If the equipment is leased |
---|
386 | | - | in a manner that does not qualify for this exemption or is used |
---|
387 | | - | in any other nonexempt manner, the lessor shall be liable for |
---|
388 | | - | the tax imposed under this Act or the Service Use Tax Act, as |
---|
389 | | - | the case may be, based on the fair market value of the property |
---|
390 | | - | at the time the nonqualifying use occurs. No lessor shall |
---|
391 | | - | collect or attempt to collect an amount (however designated) |
---|
392 | | - | that purports to reimburse that lessor for the tax imposed by |
---|
393 | | - | this Act or the Service Use Tax Act, as the case may be, if the |
---|
394 | | - | tax has not been paid by the lessor. If a lessor improperly |
---|
395 | | - | |
---|
396 | | - | |
---|
397 | | - | collects any such amount from the lessee, the lessee shall |
---|
398 | | - | have a legal right to claim a refund of that amount from the |
---|
399 | | - | lessor. If, however, that amount is not refunded to the lessee |
---|
400 | | - | for any reason, the lessor is liable to pay that amount to the |
---|
401 | | - | Department. This paragraph is exempt from the provisions of |
---|
402 | | - | Section 3-90. |
---|
403 | | - | (32) Beginning on August 2, 2001 (the effective date of |
---|
404 | | - | Public Act 92-227), personal property purchased by a lessor |
---|
405 | | - | who leases the property, under a lease of one year or longer |
---|
406 | | - | executed or in effect at the time the lessor would otherwise be |
---|
407 | | - | subject to the tax imposed by this Act, to a governmental body |
---|
408 | | - | that has been issued an active sales tax exemption |
---|
409 | | - | identification number by the Department under Section 1g of |
---|
410 | | - | the Retailers' Occupation Tax Act. If the property is leased |
---|
411 | | - | in a manner that does not qualify for this exemption or used in |
---|
412 | | - | any other nonexempt manner, the lessor shall be liable for the |
---|
413 | | - | tax imposed under this Act or the Service Use Tax Act, as the |
---|
414 | | - | case may be, based on the fair market value of the property at |
---|
415 | | - | the time the nonqualifying use occurs. No lessor shall collect |
---|
416 | | - | or attempt to collect an amount (however designated) that |
---|
417 | | - | purports to reimburse that lessor for the tax imposed by this |
---|
418 | | - | Act or the Service Use Tax Act, as the case may be, if the tax |
---|
419 | | - | has not been paid by the lessor. If a lessor improperly |
---|
420 | | - | collects any such amount from the lessee, the lessee shall |
---|
421 | | - | have a legal right to claim a refund of that amount from the |
---|
422 | | - | lessor. If, however, that amount is not refunded to the lessee |
---|
423 | | - | |
---|
424 | | - | |
---|
425 | | - | for any reason, the lessor is liable to pay that amount to the |
---|
426 | | - | Department. This paragraph is exempt from the provisions of |
---|
427 | | - | Section 3-90. |
---|
428 | | - | (33) On and after July 1, 2003 and through June 30, 2004, |
---|
429 | | - | the use in this State of motor vehicles of the second division |
---|
430 | | - | with a gross vehicle weight in excess of 8,000 pounds and that |
---|
431 | | - | are subject to the commercial distribution fee imposed under |
---|
432 | | - | Section 3-815.1 of the Illinois Vehicle Code. Beginning on |
---|
433 | | - | July 1, 2004 and through June 30, 2005, the use in this State |
---|
434 | | - | of motor vehicles of the second division: (i) with a gross |
---|
435 | | - | vehicle weight rating in excess of 8,000 pounds; (ii) that are |
---|
436 | | - | subject to the commercial distribution fee imposed under |
---|
437 | | - | Section 3-815.1 of the Illinois Vehicle Code; and (iii) that |
---|
438 | | - | are primarily used for commercial purposes. Through June 30, |
---|
439 | | - | 2005, this exemption applies to repair and replacement parts |
---|
440 | | - | added after the initial purchase of such a motor vehicle if |
---|
441 | | - | that motor vehicle is used in a manner that would qualify for |
---|
442 | | - | the rolling stock exemption otherwise provided for in this |
---|
443 | | - | Act. For purposes of this paragraph, the term "used for |
---|
444 | | - | commercial purposes" means the transportation of persons or |
---|
445 | | - | property in furtherance of any commercial or industrial |
---|
446 | | - | enterprise, whether for-hire or not. |
---|
447 | | - | (34) Beginning January 1, 2008, tangible personal property |
---|
448 | | - | used in the construction or maintenance of a community water |
---|
449 | | - | supply, as defined under Section 3.145 of the Environmental |
---|
450 | | - | Protection Act, that is operated by a not-for-profit |
---|
451 | | - | |
---|
452 | | - | |
---|
453 | | - | corporation that holds a valid water supply permit issued |
---|
454 | | - | under Title IV of the Environmental Protection Act. This |
---|
455 | | - | paragraph is exempt from the provisions of Section 3-90. |
---|
456 | | - | (35) Beginning January 1, 2010 and continuing through |
---|
457 | | - | December 31, 2029, materials, parts, equipment, components, |
---|
458 | | - | and furnishings incorporated into or upon an aircraft as part |
---|
459 | | - | of the modification, refurbishment, completion, replacement, |
---|
460 | | - | repair, or maintenance of the aircraft. This exemption |
---|
461 | | - | includes consumable supplies used in the modification, |
---|
462 | | - | refurbishment, completion, replacement, repair, and |
---|
463 | | - | maintenance of aircraft. However, until January 1, 2024, this |
---|
464 | | - | exemption excludes any materials, parts, equipment, |
---|
465 | | - | components, and consumable supplies used in the modification, |
---|
466 | | - | replacement, repair, and maintenance of aircraft engines or |
---|
467 | | - | power plants, whether such engines or power plants are |
---|
468 | | - | installed or uninstalled upon any such aircraft. "Consumable |
---|
469 | | - | supplies" include, but are not limited to, adhesive, tape, |
---|
470 | | - | sandpaper, general purpose lubricants, cleaning solution, |
---|
471 | | - | latex gloves, and protective films. |
---|
472 | | - | Beginning January 1, 2010 and continuing through December |
---|
473 | | - | 31, 2023, this exemption applies only to the use of qualifying |
---|
474 | | - | tangible personal property by persons who modify, refurbish, |
---|
475 | | - | complete, repair, replace, or maintain aircraft and who (i) |
---|
476 | | - | hold an Air Agency Certificate and are empowered to operate an |
---|
477 | | - | approved repair station by the Federal Aviation |
---|
478 | | - | Administration, (ii) have a Class IV Rating, and (iii) conduct |
---|
479 | | - | |
---|
480 | | - | |
---|
481 | | - | operations in accordance with Part 145 of the Federal Aviation |
---|
482 | | - | Regulations. From January 1, 2024 through December 31, 2029, |
---|
483 | | - | this exemption applies only to the use of qualifying tangible |
---|
484 | | - | personal property by: (A) persons who modify, refurbish, |
---|
485 | | - | complete, repair, replace, or maintain aircraft and who (i) |
---|
486 | | - | hold an Air Agency Certificate and are empowered to operate an |
---|
487 | | - | approved repair station by the Federal Aviation |
---|
488 | | - | Administration, (ii) have a Class IV Rating, and (iii) conduct |
---|
489 | | - | operations in accordance with Part 145 of the Federal Aviation |
---|
490 | | - | Regulations; and (B) persons who engage in the modification, |
---|
491 | | - | replacement, repair, and maintenance of aircraft engines or |
---|
492 | | - | power plants without regard to whether or not those persons |
---|
493 | | - | meet the qualifications of item (A). |
---|
494 | | - | The exemption does not include aircraft operated by a |
---|
495 | | - | commercial air carrier providing scheduled passenger air |
---|
496 | | - | service pursuant to authority issued under Part 121 or Part |
---|
497 | | - | 129 of the Federal Aviation Regulations. The changes made to |
---|
498 | | - | this paragraph (35) by Public Act 98-534 are declarative of |
---|
499 | | - | existing law. It is the intent of the General Assembly that the |
---|
500 | | - | exemption under this paragraph (35) applies continuously from |
---|
501 | | - | January 1, 2010 through December 31, 2024; however, no claim |
---|
502 | | - | for credit or refund is allowed for taxes paid as a result of |
---|
503 | | - | the disallowance of this exemption on or after January 1, 2015 |
---|
504 | | - | and prior to February 5, 2020 (the effective date of Public Act |
---|
505 | | - | 101-629). |
---|
506 | | - | (36) Tangible personal property purchased by a |
---|
507 | | - | |
---|
508 | | - | |
---|
509 | | - | public-facilities corporation, as described in Section |
---|
510 | | - | 11-65-10 of the Illinois Municipal Code, for purposes of |
---|
511 | | - | constructing or furnishing a municipal convention hall, but |
---|
512 | | - | only if the legal title to the municipal convention hall is |
---|
513 | | - | transferred to the municipality without any further |
---|
514 | | - | consideration by or on behalf of the municipality at the time |
---|
515 | | - | of the completion of the municipal convention hall or upon the |
---|
516 | | - | retirement or redemption of any bonds or other debt |
---|
517 | | - | instruments issued by the public-facilities corporation in |
---|
518 | | - | connection with the development of the municipal convention |
---|
519 | | - | hall. This exemption includes existing public-facilities |
---|
520 | | - | corporations as provided in Section 11-65-25 of the Illinois |
---|
521 | | - | Municipal Code. This paragraph is exempt from the provisions |
---|
522 | | - | of Section 3-90. |
---|
523 | | - | (37) Beginning January 1, 2017 and through December 31, |
---|
524 | | - | 2026, menstrual pads, tampons, and menstrual cups. |
---|
525 | | - | (38) Merchandise that is subject to the Rental Purchase |
---|
526 | | - | Agreement Occupation and Use Tax. The purchaser must certify |
---|
527 | | - | that the item is purchased to be rented subject to a |
---|
528 | | - | rental-purchase rental purchase agreement, as defined in the |
---|
529 | | - | Rental-Purchase Rental Purchase Agreement Act, and provide |
---|
530 | | - | proof of registration under the Rental Purchase Agreement |
---|
531 | | - | Occupation and Use Tax Act. This paragraph is exempt from the |
---|
532 | | - | provisions of Section 3-90. |
---|
533 | | - | (39) Tangible personal property purchased by a purchaser |
---|
534 | | - | who is exempt from the tax imposed by this Act by operation of |
---|
535 | | - | |
---|
536 | | - | |
---|
537 | | - | federal law. This paragraph is exempt from the provisions of |
---|
538 | | - | Section 3-90. |
---|
539 | | - | (40) Qualified tangible personal property used in the |
---|
540 | | - | construction or operation of a data center that has been |
---|
541 | | - | granted a certificate of exemption by the Department of |
---|
542 | | - | Commerce and Economic Opportunity, whether that tangible |
---|
543 | | - | personal property is purchased by the owner, operator, or |
---|
544 | | - | tenant of the data center or by a contractor or subcontractor |
---|
545 | | - | of the owner, operator, or tenant. Data centers that would |
---|
546 | | - | have qualified for a certificate of exemption prior to January |
---|
547 | | - | 1, 2020 had Public Act 101-31 been in effect may apply for and |
---|
548 | | - | obtain an exemption for subsequent purchases of computer |
---|
549 | | - | equipment or enabling software purchased or leased to upgrade, |
---|
550 | | - | supplement, or replace computer equipment or enabling software |
---|
551 | | - | purchased or leased in the original investment that would have |
---|
552 | | - | qualified. |
---|
553 | | - | The Department of Commerce and Economic Opportunity shall |
---|
554 | | - | grant a certificate of exemption under this item (40) to |
---|
555 | | - | qualified data centers as defined by Section 605-1025 of the |
---|
556 | | - | Department of Commerce and Economic Opportunity Law of the |
---|
557 | | - | Civil Administrative Code of Illinois. |
---|
558 | | - | For the purposes of this item (40): |
---|
559 | | - | "Data center" means a building or a series of |
---|
560 | | - | buildings rehabilitated or constructed to house working |
---|
561 | | - | servers in one physical location or multiple sites within |
---|
562 | | - | the State of Illinois. |
---|
563 | | - | |
---|
564 | | - | |
---|
565 | | - | "Qualified tangible personal property" means: |
---|
566 | | - | electrical systems and equipment; climate control and |
---|
567 | | - | chilling equipment and systems; mechanical systems and |
---|
568 | | - | equipment; monitoring and secure systems; emergency |
---|
569 | | - | generators; hardware; computers; servers; data storage |
---|
570 | | - | devices; network connectivity equipment; racks; cabinets; |
---|
571 | | - | telecommunications cabling infrastructure; raised floor |
---|
572 | | - | systems; peripheral components or systems; software; |
---|
573 | | - | mechanical, electrical, or plumbing systems; battery |
---|
574 | | - | systems; cooling systems and towers; temperature control |
---|
575 | | - | systems; other cabling; and other data center |
---|
576 | | - | infrastructure equipment and systems necessary to operate |
---|
577 | | - | qualified tangible personal property, including fixtures; |
---|
578 | | - | and component parts of any of the foregoing, including |
---|
579 | | - | installation, maintenance, repair, refurbishment, and |
---|
580 | | - | replacement of qualified tangible personal property to |
---|
581 | | - | generate, transform, transmit, distribute, or manage |
---|
582 | | - | electricity necessary to operate qualified tangible |
---|
583 | | - | personal property; and all other tangible personal |
---|
584 | | - | property that is essential to the operations of a computer |
---|
585 | | - | data center. The term "qualified tangible personal |
---|
586 | | - | property" also includes building materials physically |
---|
587 | | - | incorporated into in to the qualifying data center. To |
---|
588 | | - | document the exemption allowed under this Section, the |
---|
589 | | - | retailer must obtain from the purchaser a copy of the |
---|
590 | | - | certificate of eligibility issued by the Department of |
---|
591 | | - | |
---|
592 | | - | |
---|
593 | | - | Commerce and Economic Opportunity. |
---|
594 | | - | This item (40) is exempt from the provisions of Section |
---|
595 | | - | 3-90. |
---|
596 | | - | (41) Beginning July 1, 2022, breast pumps, breast pump |
---|
597 | | - | collection and storage supplies, and breast pump kits. This |
---|
598 | | - | item (41) is exempt from the provisions of Section 3-90. As |
---|
599 | | - | used in this item (41): |
---|
600 | | - | "Breast pump" means an electrically controlled or |
---|
601 | | - | manually controlled pump device designed or marketed to be |
---|
602 | | - | used to express milk from a human breast during lactation, |
---|
603 | | - | including the pump device and any battery, AC adapter, or |
---|
604 | | - | other power supply unit that is used to power the pump |
---|
605 | | - | device and is packaged and sold with the pump device at the |
---|
606 | | - | time of sale. |
---|
607 | | - | "Breast pump collection and storage supplies" means |
---|
608 | | - | items of tangible personal property designed or marketed |
---|
609 | | - | to be used in conjunction with a breast pump to collect |
---|
610 | | - | milk expressed from a human breast and to store collected |
---|
611 | | - | milk until it is ready for consumption. |
---|
612 | | - | "Breast pump collection and storage supplies" |
---|
613 | | - | includes, but is not limited to: breast shields and breast |
---|
614 | | - | shield connectors; breast pump tubes and tubing adapters; |
---|
615 | | - | breast pump valves and membranes; backflow protectors and |
---|
616 | | - | backflow protector adaptors; bottles and bottle caps |
---|
617 | | - | specific to the operation of the breast pump; and breast |
---|
618 | | - | milk storage bags. |
---|
619 | | - | |
---|
620 | | - | |
---|
621 | | - | "Breast pump collection and storage supplies" does not |
---|
622 | | - | include: (1) bottles and bottle caps not specific to the |
---|
623 | | - | operation of the breast pump; (2) breast pump travel bags |
---|
624 | | - | and other similar carrying accessories, including ice |
---|
625 | | - | packs, labels, and other similar products; (3) breast pump |
---|
626 | | - | cleaning supplies; (4) nursing bras, bra pads, breast |
---|
627 | | - | shells, and other similar products; and (5) creams, |
---|
628 | | - | ointments, and other similar products that relieve |
---|
629 | | - | breastfeeding-related symptoms or conditions of the |
---|
630 | | - | breasts or nipples, unless sold as part of a breast pump |
---|
631 | | - | kit that is pre-packaged by the breast pump manufacturer |
---|
632 | | - | or distributor. |
---|
633 | | - | "Breast pump kit" means a kit that: (1) contains no |
---|
634 | | - | more than a breast pump, breast pump collection and |
---|
635 | | - | storage supplies, a rechargeable battery for operating the |
---|
636 | | - | breast pump, a breastmilk cooler, bottle stands, ice |
---|
637 | | - | packs, and a breast pump carrying case; and (2) is |
---|
638 | | - | pre-packaged as a breast pump kit by the breast pump |
---|
639 | | - | manufacturer or distributor. |
---|
640 | | - | (42) Tangible personal property sold by or on behalf of |
---|
641 | | - | the State Treasurer pursuant to the Revised Uniform Unclaimed |
---|
642 | | - | Property Act. This item (42) is exempt from the provisions of |
---|
643 | | - | Section 3-90. |
---|
644 | | - | (43) Beginning on January 1, 2024, tangible personal |
---|
645 | | - | property purchased by an active duty member of the armed |
---|
646 | | - | forces of the United States who presents valid military |
---|
647 | | - | |
---|
648 | | - | |
---|
649 | | - | identification and purchases the property using a form of |
---|
650 | | - | payment where the federal government is the payor. The member |
---|
651 | | - | of the armed forces must complete, at the point of sale, a form |
---|
652 | | - | prescribed by the Department of Revenue documenting that the |
---|
653 | | - | transaction is eligible for the exemption under this |
---|
654 | | - | paragraph. Retailers must keep the form as documentation of |
---|
655 | | - | the exemption in their records for a period of not less than 6 |
---|
656 | | - | years. "Armed forces of the United States" means the United |
---|
657 | | - | States Army, Navy, Air Force, Marine Corps, or Coast Guard. |
---|
658 | | - | This paragraph is exempt from the provisions of Section 3-90. |
---|
659 | | - | (44) Beginning on January 1, 2026, as further defined in |
---|
660 | | - | Section 3-10, food for human consumption that is to be |
---|
661 | | - | consumed off the premises where it is sold (other than |
---|
662 | | - | alcoholic beverages, food consisting of or infused with adult |
---|
663 | | - | use cannabis, soft drinks, candy, and food that has been |
---|
664 | | - | prepared for immediate consumption). This item (44) is exempt |
---|
665 | | - | from the provisions of Section 3-90. |
---|
666 | | - | (Source: P.A. 102-16, eff. 6-17-21; 102-700, Article 70, |
---|
667 | | - | Section 70-5, eff. 4-19-22; 102-700, Article 75, Section 75-5, |
---|
668 | | - | eff. 4-19-22; 102-1026, eff. 5-27-22; 103-9, Article 5, |
---|
669 | | - | Section 5-5, eff. 6-7-23; 103-9, Article 15, Section 15-5, |
---|
670 | | - | eff. 6-7-23; 103-154, eff. 6-30-23; 103-384, eff. 1-1-24; |
---|
671 | | - | revised 12-12-23.) |
---|
672 | | - | (35 ILCS 105/3-10) |
---|
673 | | - | Sec. 3-10. Rate of tax. Unless otherwise provided in this |
---|
674 | | - | |
---|
675 | | - | |
---|
676 | | - | Section, the tax imposed by this Act is at the rate of 6.25% of |
---|
677 | | - | either the selling price or the fair market value, if any, of |
---|
678 | | - | the tangible personal property. In all cases where property |
---|
679 | | - | functionally used or consumed is the same as the property that |
---|
680 | | - | was purchased at retail, then the tax is imposed on the selling |
---|
681 | | - | price of the property. In all cases where property |
---|
682 | | - | functionally used or consumed is a by-product or waste product |
---|
683 | | - | that has been refined, manufactured, or produced from property |
---|
684 | | - | purchased at retail, then the tax is imposed on the lower of |
---|
685 | | - | the fair market value, if any, of the specific property so used |
---|
686 | | - | in this State or on the selling price of the property purchased |
---|
687 | | - | at retail. For purposes of this Section "fair market value" |
---|
688 | | - | means the price at which property would change hands between a |
---|
689 | | - | willing buyer and a willing seller, neither being under any |
---|
690 | | - | compulsion to buy or sell and both having reasonable knowledge |
---|
691 | | - | of the relevant facts. The fair market value shall be |
---|
692 | | - | established by Illinois sales by the taxpayer of the same |
---|
693 | | - | property as that functionally used or consumed, or if there |
---|
694 | | - | are no such sales by the taxpayer, then comparable sales or |
---|
695 | | - | purchases of property of like kind and character in Illinois. |
---|
696 | | - | Beginning on July 1, 2000 and through December 31, 2000, |
---|
697 | | - | with respect to motor fuel, as defined in Section 1.1 of the |
---|
698 | | - | Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of |
---|
699 | | - | the Use Tax Act, the tax is imposed at the rate of 1.25%. |
---|
700 | | - | Beginning on August 6, 2010 through August 15, 2010, and |
---|
701 | | - | beginning again on August 5, 2022 through August 14, 2022, |
---|
702 | | - | |
---|
703 | | - | |
---|
704 | | - | with respect to sales tax holiday items as defined in Section |
---|
705 | | - | 3-6 of this Act, the tax is imposed at the rate of 1.25%. |
---|
706 | | - | With respect to gasohol, the tax imposed by this Act |
---|
707 | | - | applies to (i) 70% of the proceeds of sales made on or after |
---|
708 | | - | January 1, 1990, and before July 1, 2003, (ii) 80% of the |
---|
709 | | - | proceeds of sales made on or after July 1, 2003 and on or |
---|
710 | | - | before July 1, 2017, (iii) 100% of the proceeds of sales made |
---|
711 | | - | after July 1, 2017 and prior to January 1, 2024, (iv) 90% of |
---|
712 | | - | the proceeds of sales made on or after January 1, 2024 and on |
---|
713 | | - | or before December 31, 2028, and (v) 100% of the proceeds of |
---|
714 | | - | sales made after December 31, 2028. If, at any time, however, |
---|
715 | | - | the tax under this Act on sales of gasohol is imposed at the |
---|
716 | | - | rate of 1.25%, then the tax imposed by this Act applies to 100% |
---|
717 | | - | of the proceeds of sales of gasohol made during that time. |
---|
718 | | - | With respect to mid-range ethanol blends, the tax imposed |
---|
719 | | - | by this Act applies to (i) 80% of the proceeds of sales made on |
---|
720 | | - | or after January 1, 2024 and on or before December 31, 2028 and |
---|
721 | | - | (ii) 100% of the proceeds of sales made thereafter. If, at any |
---|
722 | | - | time, however, the tax under this Act on sales of mid-range |
---|
723 | | - | ethanol blends is imposed at the rate of 1.25%, then the tax |
---|
724 | | - | imposed by this Act applies to 100% of the proceeds of sales of |
---|
725 | | - | mid-range ethanol blends made during that time. |
---|
726 | | - | With respect to majority blended ethanol fuel, the tax |
---|
727 | | - | imposed by this Act does not apply to the proceeds of sales |
---|
728 | | - | made on or after July 1, 2003 and on or before December 31, |
---|
729 | | - | 2028 but applies to 100% of the proceeds of sales made |
---|
730 | | - | |
---|
731 | | - | |
---|
732 | | - | thereafter. |
---|
733 | | - | With respect to biodiesel blends with no less than 1% and |
---|
734 | | - | no more than 10% biodiesel, the tax imposed by this Act applies |
---|
735 | | - | to (i) 80% of the proceeds of sales made on or after July 1, |
---|
736 | | - | 2003 and on or before December 31, 2018 and (ii) 100% of the |
---|
737 | | - | proceeds of sales made after December 31, 2018 and before |
---|
738 | | - | January 1, 2024. On and after January 1, 2024 and on or before |
---|
739 | | - | December 31, 2030, the taxation of biodiesel, renewable |
---|
740 | | - | diesel, and biodiesel blends shall be as provided in Section |
---|
741 | | - | 3-5.1. If, at any time, however, the tax under this Act on |
---|
742 | | - | sales of biodiesel blends with no less than 1% and no more than |
---|
743 | | - | 10% biodiesel is imposed at the rate of 1.25%, then the tax |
---|
744 | | - | imposed by this Act applies to 100% of the proceeds of sales of |
---|
745 | | - | biodiesel blends with no less than 1% and no more than 10% |
---|
746 | | - | biodiesel made during that time. |
---|
747 | | - | With respect to biodiesel and biodiesel blends with more |
---|
748 | | - | than 10% but no more than 99% biodiesel, the tax imposed by |
---|
749 | | - | this Act does not apply to the proceeds of sales made on or |
---|
750 | | - | after July 1, 2003 and on or before December 31, 2023. On and |
---|
751 | | - | after January 1, 2024 and on or before December 31, 2030, the |
---|
752 | | - | taxation of biodiesel, renewable diesel, and biodiesel blends |
---|
753 | | - | shall be as provided in Section 3-5.1. |
---|
754 | | - | Until July 1, 2022 and from beginning again on July 1, 2023 |
---|
755 | | - | through December 31, 2025, with respect to food for human |
---|
756 | | - | consumption that is to be consumed off the premises where it is |
---|
757 | | - | sold (other than alcoholic beverages, food consisting of or |
---|
758 | | - | |
---|
759 | | - | |
---|
760 | | - | infused with adult use cannabis, soft drinks, and food that |
---|
761 | | - | has been prepared for immediate consumption), the tax is |
---|
762 | | - | imposed at the rate of 1%. Beginning on July 1, 2022 and until |
---|
763 | | - | July 1, 2023, with respect to food for human consumption that |
---|
764 | | - | is to be consumed off the premises where it is sold (other than |
---|
765 | | - | alcoholic beverages, food consisting of or infused with adult |
---|
766 | | - | use cannabis, soft drinks, and food that has been prepared for |
---|
767 | | - | immediate consumption), the tax is imposed at the rate of 0%. |
---|
768 | | - | On and after January 1, 2026, food for human consumption that |
---|
769 | | - | is to be consumed off the premises where it is sold (other than |
---|
770 | | - | alcoholic beverages, food consisting of or infused with adult |
---|
771 | | - | use cannabis, soft drinks, candy, and food that has been |
---|
772 | | - | prepared for immediate consumption) is exempt from the tax |
---|
773 | | - | imposed by this Act. |
---|
774 | | - | With respect to prescription and nonprescription |
---|
775 | | - | medicines, drugs, medical appliances, products classified as |
---|
776 | | - | Class III medical devices by the United States Food and Drug |
---|
777 | | - | Administration that are used for cancer treatment pursuant to |
---|
778 | | - | a prescription, as well as any accessories and components |
---|
779 | | - | related to those devices, modifications to a motor vehicle for |
---|
780 | | - | the purpose of rendering it usable by a person with a |
---|
781 | | - | disability, and insulin, blood sugar testing materials, |
---|
782 | | - | syringes, and needles used by human diabetics, the tax is |
---|
783 | | - | imposed at the rate of 1%. For the purposes of this Section, |
---|
784 | | - | until September 1, 2009: the term "soft drinks" means any |
---|
785 | | - | complete, finished, ready-to-use, non-alcoholic drink, whether |
---|
786 | | - | |
---|
787 | | - | |
---|
788 | | - | carbonated or not, including, but not limited to, soda water, |
---|
789 | | - | cola, fruit juice, vegetable juice, carbonated water, and all |
---|
790 | | - | other preparations commonly known as soft drinks of whatever |
---|
791 | | - | kind or description that are contained in any closed or sealed |
---|
792 | | - | bottle, can, carton, or container, regardless of size; but |
---|
793 | | - | "soft drinks" does not include coffee, tea, non-carbonated |
---|
794 | | - | water, infant formula, milk or milk products as defined in the |
---|
795 | | - | Grade A Pasteurized Milk and Milk Products Act, or drinks |
---|
796 | | - | containing 50% or more natural fruit or vegetable juice. |
---|
797 | | - | Notwithstanding any other provisions of this Act, |
---|
798 | | - | beginning September 1, 2009, "soft drinks" means non-alcoholic |
---|
799 | | - | beverages that contain natural or artificial sweeteners. "Soft |
---|
800 | | - | drinks" does not include beverages that contain milk or milk |
---|
801 | | - | products, soy, rice or similar milk substitutes, or greater |
---|
802 | | - | than 50% of vegetable or fruit juice by volume. |
---|
803 | | - | Until August 1, 2009, and notwithstanding any other |
---|
804 | | - | provisions of this Act, "food for human consumption that is to |
---|
805 | | - | be consumed off the premises where it is sold" includes all |
---|
806 | | - | food sold through a vending machine, except soft drinks and |
---|
807 | | - | food products that are dispensed hot from a vending machine, |
---|
808 | | - | regardless of the location of the vending machine. Beginning |
---|
809 | | - | August 1, 2009, and notwithstanding any other provisions of |
---|
810 | | - | this Act, "food for human consumption that is to be consumed |
---|
811 | | - | off the premises where it is sold" includes all food sold |
---|
812 | | - | through a vending machine, except soft drinks, candy, and food |
---|
813 | | - | products that are dispensed hot from a vending machine, |
---|
814 | | - | |
---|
815 | | - | |
---|
816 | | - | regardless of the location of the vending machine. |
---|
817 | | - | Notwithstanding any other provisions of this Act, |
---|
818 | | - | beginning September 1, 2009, "food for human consumption that |
---|
819 | | - | is to be consumed off the premises where it is sold" does not |
---|
820 | | - | include candy. For purposes of this Section, "candy" means a |
---|
821 | | - | preparation of sugar, honey, or other natural or artificial |
---|
822 | | - | sweeteners in combination with chocolate, fruits, nuts or |
---|
823 | | - | other ingredients or flavorings in the form of bars, drops, or |
---|
824 | | - | pieces. "Candy" does not include any preparation that contains |
---|
825 | | - | flour or requires refrigeration. |
---|
826 | | - | Notwithstanding any other provisions of this Act, |
---|
827 | | - | beginning September 1, 2009, "nonprescription medicines and |
---|
828 | | - | drugs" does not include grooming and hygiene products. For |
---|
829 | | - | purposes of this Section, "grooming and hygiene products" |
---|
830 | | - | includes, but is not limited to, soaps and cleaning solutions, |
---|
831 | | - | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan |
---|
832 | | - | lotions and screens, unless those products are available by |
---|
833 | | - | prescription only, regardless of whether the products meet the |
---|
834 | | - | definition of "over-the-counter-drugs". For the purposes of |
---|
835 | | - | this paragraph, "over-the-counter-drug" means a drug for human |
---|
836 | | - | use that contains a label that identifies the product as a drug |
---|
837 | | - | as required by 21 CFR 201.66. The "over-the-counter-drug" |
---|
838 | | - | label includes: |
---|
839 | | - | (A) a "Drug Facts" panel; or |
---|
840 | | - | (B) a statement of the "active ingredient(s)" with a |
---|
841 | | - | list of those ingredients contained in the compound, |
---|
842 | | - | |
---|
843 | | - | |
---|
844 | | - | substance or preparation. |
---|
845 | | - | Beginning on January 1, 2014 (the effective date of Public |
---|
846 | | - | Act 98-122), "prescription and nonprescription medicines and |
---|
847 | | - | drugs" includes medical cannabis purchased from a registered |
---|
848 | | - | dispensing organization under the Compassionate Use of Medical |
---|
849 | | - | Cannabis Program Act. |
---|
850 | | - | As used in this Section, "adult use cannabis" means |
---|
851 | | - | cannabis subject to tax under the Cannabis Cultivation |
---|
852 | | - | Privilege Tax Law and the Cannabis Purchaser Excise Tax Law |
---|
853 | | - | and does not include cannabis subject to tax under the |
---|
854 | | - | Compassionate Use of Medical Cannabis Program Act. |
---|
855 | | - | If the property that is purchased at retail from a |
---|
856 | | - | retailer is acquired outside Illinois and used outside |
---|
857 | | - | Illinois before being brought to Illinois for use here and is |
---|
858 | | - | taxable under this Act, the "selling price" on which the tax is |
---|
859 | | - | computed shall be reduced by an amount that represents a |
---|
860 | | - | reasonable allowance for depreciation for the period of prior |
---|
861 | | - | out-of-state use. |
---|
862 | | - | (Source: P.A. 102-4, eff. 4-27-21; 102-700, Article 20, |
---|
863 | | - | Section 20-5, eff. 4-19-22; 102-700, Article 60, Section |
---|
864 | | - | 60-15, eff. 4-19-22; 102-700, Article 65, Section 65-5, eff. |
---|
865 | | - | 4-19-22; 103-9, eff. 6-7-23; 103-154 eff. 6-30-23.) |
---|
866 | | - | Section 10. The Service Use Tax Act is amended by changing |
---|
867 | | - | Sections 3-5 and 3-10 as follows: |
---|
868 | | - | |
---|
869 | | - | |
---|
870 | | - | (35 ILCS 110/3-5) |
---|
871 | | - | Sec. 3-5. Exemptions. Use of the following tangible |
---|
872 | | - | personal property is exempt from the tax imposed by this Act: |
---|
873 | | - | (1) Personal property purchased from a corporation, |
---|
874 | | - | society, association, foundation, institution, or |
---|
875 | | - | organization, other than a limited liability company, that is |
---|
876 | | - | organized and operated as a not-for-profit service enterprise |
---|
877 | | - | for the benefit of persons 65 years of age or older if the |
---|
878 | | - | personal property was not purchased by the enterprise for the |
---|
879 | | - | purpose of resale by the enterprise. |
---|
880 | | - | (2) Personal property purchased by a non-profit Illinois |
---|
881 | | - | county fair association for use in conducting, operating, or |
---|
882 | | - | promoting the county fair. |
---|
883 | | - | (3) Personal property purchased by a not-for-profit arts |
---|
884 | | - | or cultural organization that establishes, by proof required |
---|
885 | | - | by the Department by rule, that it has received an exemption |
---|
886 | | - | under Section 501(c)(3) of the Internal Revenue Code and that |
---|
887 | | - | is organized and operated primarily for the presentation or |
---|
888 | | - | support of arts or cultural programming, activities, or |
---|
889 | | - | services. These organizations include, but are not limited to, |
---|
890 | | - | music and dramatic arts organizations such as symphony |
---|
891 | | - | orchestras and theatrical groups, arts and cultural service |
---|
892 | | - | organizations, local arts councils, visual arts organizations, |
---|
893 | | - | and media arts organizations. On and after July 1, 2001 (the |
---|
894 | | - | effective date of Public Act 92-35), however, an entity |
---|
895 | | - | otherwise eligible for this exemption shall not make tax-free |
---|
896 | | - | |
---|
897 | | - | |
---|
898 | | - | purchases unless it has an active identification number issued |
---|
899 | | - | by the Department. |
---|
900 | | - | (4) Legal tender, currency, medallions, or gold or silver |
---|
901 | | - | coinage issued by the State of Illinois, the government of the |
---|
902 | | - | United States of America, or the government of any foreign |
---|
903 | | - | country, and bullion. |
---|
904 | | - | (5) Until July 1, 2003 and beginning again on September 1, |
---|
905 | | - | 2004 through August 30, 2014, graphic arts machinery and |
---|
906 | | - | equipment, including repair and replacement parts, both new |
---|
907 | | - | and used, and including that manufactured on special order or |
---|
908 | | - | purchased for lease, certified by the purchaser to be used |
---|
909 | | - | primarily for graphic arts production. Equipment includes |
---|
910 | | - | chemicals or chemicals acting as catalysts but only if the |
---|
911 | | - | chemicals or chemicals acting as catalysts effect a direct and |
---|
912 | | - | immediate change upon a graphic arts product. Beginning on |
---|
913 | | - | July 1, 2017, graphic arts machinery and equipment is included |
---|
914 | | - | in the manufacturing and assembling machinery and equipment |
---|
915 | | - | exemption under Section 2 of this Act. |
---|
916 | | - | (6) Personal property purchased from a teacher-sponsored |
---|
917 | | - | student organization affiliated with an elementary or |
---|
918 | | - | secondary school located in Illinois. |
---|
919 | | - | (7) Farm machinery and equipment, both new and used, |
---|
920 | | - | including that manufactured on special order, certified by the |
---|
921 | | - | purchaser to be used primarily for production agriculture or |
---|
922 | | - | State or federal agricultural programs, including individual |
---|
923 | | - | replacement parts for the machinery and equipment, including |
---|
924 | | - | |
---|
925 | | - | |
---|
926 | | - | machinery and equipment purchased for lease, and including |
---|
927 | | - | implements of husbandry defined in Section 1-130 of the |
---|
928 | | - | Illinois Vehicle Code, farm machinery and agricultural |
---|
929 | | - | chemical and fertilizer spreaders, and nurse wagons required |
---|
930 | | - | to be registered under Section 3-809 of the Illinois Vehicle |
---|
931 | | - | Code, but excluding other motor vehicles required to be |
---|
932 | | - | registered under the Illinois Vehicle Code. Horticultural |
---|
933 | | - | polyhouses or hoop houses used for propagating, growing, or |
---|
934 | | - | overwintering plants shall be considered farm machinery and |
---|
935 | | - | equipment under this item (7). Agricultural chemical tender |
---|
936 | | - | tanks and dry boxes shall include units sold separately from a |
---|
937 | | - | motor vehicle required to be licensed and units sold mounted |
---|
938 | | - | on a motor vehicle required to be licensed if the selling price |
---|
939 | | - | of the tender is separately stated. |
---|
940 | | - | Farm machinery and equipment shall include precision |
---|
941 | | - | farming equipment that is installed or purchased to be |
---|
942 | | - | installed on farm machinery and equipment, including, but not |
---|
943 | | - | limited to, tractors, harvesters, sprayers, planters, seeders, |
---|
944 | | - | or spreaders. Precision farming equipment includes, but is not |
---|
945 | | - | limited to, soil testing sensors, computers, monitors, |
---|
946 | | - | software, global positioning and mapping systems, and other |
---|
947 | | - | such equipment. |
---|
948 | | - | Farm machinery and equipment also includes computers, |
---|
949 | | - | sensors, software, and related equipment used primarily in the |
---|
950 | | - | computer-assisted operation of production agriculture |
---|
951 | | - | facilities, equipment, and activities such as, but not limited |
---|
952 | | - | |
---|
953 | | - | |
---|
954 | | - | to, the collection, monitoring, and correlation of animal and |
---|
955 | | - | crop data for the purpose of formulating animal diets and |
---|
956 | | - | agricultural chemicals. |
---|
957 | | - | Beginning on January 1, 2024, farm machinery and equipment |
---|
958 | | - | also includes electrical power generation equipment used |
---|
959 | | - | primarily for production agriculture. |
---|
960 | | - | This item (7) is exempt from the provisions of Section |
---|
961 | | - | 3-75. |
---|
962 | | - | (8) Until June 30, 2013, fuel and petroleum products sold |
---|
963 | | - | to or used by an air common carrier, certified by the carrier |
---|
964 | | - | to be used for consumption, shipment, or storage in the |
---|
965 | | - | conduct of its business as an air common carrier, for a flight |
---|
966 | | - | destined for or returning from a location or locations outside |
---|
967 | | - | the United States without regard to previous or subsequent |
---|
968 | | - | domestic stopovers. |
---|
969 | | - | Beginning July 1, 2013, fuel and petroleum products sold |
---|
970 | | - | to or used by an air carrier, certified by the carrier to be |
---|
971 | | - | used for consumption, shipment, or storage in the conduct of |
---|
972 | | - | its business as an air common carrier, for a flight that (i) is |
---|
973 | | - | engaged in foreign trade or is engaged in trade between the |
---|
974 | | - | United States and any of its possessions and (ii) transports |
---|
975 | | - | at least one individual or package for hire from the city of |
---|
976 | | - | origination to the city of final destination on the same |
---|
977 | | - | aircraft, without regard to a change in the flight number of |
---|
978 | | - | that aircraft. |
---|
979 | | - | (9) Proceeds of mandatory service charges separately |
---|
980 | | - | |
---|
981 | | - | |
---|
982 | | - | stated on customers' bills for the purchase and consumption of |
---|
983 | | - | food and beverages acquired as an incident to the purchase of a |
---|
984 | | - | service from a serviceman, to the extent that the proceeds of |
---|
985 | | - | the service charge are in fact turned over as tips or as a |
---|
986 | | - | substitute for tips to the employees who participate directly |
---|
987 | | - | in preparing, serving, hosting or cleaning up the food or |
---|
988 | | - | beverage function with respect to which the service charge is |
---|
989 | | - | imposed. |
---|
990 | | - | (10) Until July 1, 2003, oil field exploration, drilling, |
---|
991 | | - | and production equipment, including (i) rigs and parts of |
---|
992 | | - | rigs, rotary rigs, cable tool rigs, and workover rigs, (ii) |
---|
993 | | - | pipe and tubular goods, including casing and drill strings, |
---|
994 | | - | (iii) pumps and pump-jack units, (iv) storage tanks and flow |
---|
995 | | - | lines, (v) any individual replacement part for oil field |
---|
996 | | - | exploration, drilling, and production equipment, and (vi) |
---|
997 | | - | machinery and equipment purchased for lease; but excluding |
---|
998 | | - | motor vehicles required to be registered under the Illinois |
---|
999 | | - | Vehicle Code. |
---|
1000 | | - | (11) Proceeds from the sale of photoprocessing machinery |
---|
1001 | | - | and equipment, including repair and replacement parts, both |
---|
1002 | | - | new and used, including that manufactured on special order, |
---|
1003 | | - | certified by the purchaser to be used primarily for |
---|
1004 | | - | photoprocessing, and including photoprocessing machinery and |
---|
1005 | | - | equipment purchased for lease. |
---|
1006 | | - | (12) Until July 1, 2028, coal and aggregate exploration, |
---|
1007 | | - | mining, off-highway hauling, processing, maintenance, and |
---|
1008 | | - | |
---|
1009 | | - | |
---|
1010 | | - | reclamation equipment, including replacement parts and |
---|
1011 | | - | equipment, and including equipment purchased for lease, but |
---|
1012 | | - | excluding motor vehicles required to be registered under the |
---|
1013 | | - | Illinois Vehicle Code. The changes made to this Section by |
---|
1014 | | - | Public Act 97-767 apply on and after July 1, 2003, but no claim |
---|
1015 | | - | for credit or refund is allowed on or after August 16, 2013 |
---|
1016 | | - | (the effective date of Public Act 98-456) for such taxes paid |
---|
1017 | | - | during the period beginning July 1, 2003 and ending on August |
---|
1018 | | - | 16, 2013 (the effective date of Public Act 98-456). |
---|
1019 | | - | (13) Semen used for artificial insemination of livestock |
---|
1020 | | - | for direct agricultural production. |
---|
1021 | | - | (14) Horses, or interests in horses, registered with and |
---|
1022 | | - | meeting the requirements of any of the Arabian Horse Club |
---|
1023 | | - | Registry of America, Appaloosa Horse Club, American Quarter |
---|
1024 | | - | Horse Association, United States Trotting Association, or |
---|
1025 | | - | Jockey Club, as appropriate, used for purposes of breeding or |
---|
1026 | | - | racing for prizes. This item (14) is exempt from the |
---|
1027 | | - | provisions of Section 3-75, and the exemption provided for |
---|
1028 | | - | under this item (14) applies for all periods beginning May 30, |
---|
1029 | | - | 1995, but no claim for credit or refund is allowed on or after |
---|
1030 | | - | January 1, 2008 (the effective date of Public Act 95-88) for |
---|
1031 | | - | such taxes paid during the period beginning May 30, 2000 and |
---|
1032 | | - | ending on January 1, 2008 (the effective date of Public Act |
---|
1033 | | - | 95-88). |
---|
1034 | | - | (15) Computers and communications equipment utilized for |
---|
1035 | | - | any hospital purpose and equipment used in the diagnosis, |
---|
1036 | | - | |
---|
1037 | | - | |
---|
1038 | | - | analysis, or treatment of hospital patients purchased by a |
---|
1039 | | - | lessor who leases the equipment, under a lease of one year or |
---|
1040 | | - | longer executed or in effect at the time the lessor would |
---|
1041 | | - | otherwise be subject to the tax imposed by this Act, to a |
---|
1042 | | - | hospital that has been issued an active tax exemption |
---|
1043 | | - | identification number by the Department under Section 1g of |
---|
1044 | | - | the Retailers' Occupation Tax Act. If the equipment is leased |
---|
1045 | | - | in a manner that does not qualify for this exemption or is used |
---|
1046 | | - | in any other non-exempt manner, the lessor shall be liable for |
---|
1047 | | - | the tax imposed under this Act or the Use Tax Act, as the case |
---|
1048 | | - | may be, based on the fair market value of the property at the |
---|
1049 | | - | time the non-qualifying use occurs. No lessor shall collect or |
---|
1050 | | - | attempt to collect an amount (however designated) that |
---|
1051 | | - | purports to reimburse that lessor for the tax imposed by this |
---|
1052 | | - | Act or the Use Tax Act, as the case may be, if the tax has not |
---|
1053 | | - | been paid by the lessor. If a lessor improperly collects any |
---|
1054 | | - | such amount from the lessee, the lessee shall have a legal |
---|
1055 | | - | right to claim a refund of that amount from the lessor. If, |
---|
1056 | | - | however, that amount is not refunded to the lessee for any |
---|
1057 | | - | reason, the lessor is liable to pay that amount to the |
---|
1058 | | - | Department. |
---|
1059 | | - | (16) Personal property purchased by a lessor who leases |
---|
1060 | | - | the property, under a lease of one year or longer executed or |
---|
1061 | | - | in effect at the time the lessor would otherwise be subject to |
---|
1062 | | - | the tax imposed by this Act, to a governmental body that has |
---|
1063 | | - | been issued an active tax exemption identification number by |
---|
1064 | | - | |
---|
1065 | | - | |
---|
1066 | | - | the Department under Section 1g of the Retailers' Occupation |
---|
1067 | | - | Tax Act. If the property is leased in a manner that does not |
---|
1068 | | - | qualify for this exemption or is used in any other non-exempt |
---|
1069 | | - | manner, the lessor shall be liable for the tax imposed under |
---|
1070 | | - | this Act or the Use Tax Act, as the case may be, based on the |
---|
1071 | | - | fair market value of the property at the time the |
---|
1072 | | - | non-qualifying use occurs. No lessor shall collect or attempt |
---|
1073 | | - | to collect an amount (however designated) that purports to |
---|
1074 | | - | reimburse that lessor for the tax imposed by this Act or the |
---|
1075 | | - | Use Tax Act, as the case may be, if the tax has not been paid |
---|
1076 | | - | by the lessor. If a lessor improperly collects any such amount |
---|
1077 | | - | from the lessee, the lessee shall have a legal right to claim a |
---|
1078 | | - | refund of that amount from the lessor. If, however, that |
---|
1079 | | - | amount is not refunded to the lessee for any reason, the lessor |
---|
1080 | | - | is liable to pay that amount to the Department. |
---|
1081 | | - | (17) Beginning with taxable years ending on or after |
---|
1082 | | - | December 31, 1995 and ending with taxable years ending on or |
---|
1083 | | - | before December 31, 2004, personal property that is donated |
---|
1084 | | - | for disaster relief to be used in a State or federally declared |
---|
1085 | | - | disaster area in Illinois or bordering Illinois by a |
---|
1086 | | - | manufacturer or retailer that is registered in this State to a |
---|
1087 | | - | corporation, society, association, foundation, or institution |
---|
1088 | | - | that has been issued a sales tax exemption identification |
---|
1089 | | - | number by the Department that assists victims of the disaster |
---|
1090 | | - | who reside within the declared disaster area. |
---|
1091 | | - | (18) Beginning with taxable years ending on or after |
---|
1092 | | - | |
---|
1093 | | - | |
---|
1094 | | - | December 31, 1995 and ending with taxable years ending on or |
---|
1095 | | - | before December 31, 2004, personal property that is used in |
---|
1096 | | - | the performance of infrastructure repairs in this State, |
---|
1097 | | - | including, but not limited to, municipal roads and streets, |
---|
1098 | | - | access roads, bridges, sidewalks, waste disposal systems, |
---|
1099 | | - | water and sewer line extensions, water distribution and |
---|
1100 | | - | purification facilities, storm water drainage and retention |
---|
1101 | | - | facilities, and sewage treatment facilities, resulting from a |
---|
1102 | | - | State or federally declared disaster in Illinois or bordering |
---|
1103 | | - | Illinois when such repairs are initiated on facilities located |
---|
1104 | | - | in the declared disaster area within 6 months after the |
---|
1105 | | - | disaster. |
---|
1106 | | - | (19) Beginning July 1, 1999, game or game birds purchased |
---|
1107 | | - | at a "game breeding and hunting preserve area" as that term is |
---|
1108 | | - | used in the Wildlife Code. This paragraph is exempt from the |
---|
1109 | | - | provisions of Section 3-75. |
---|
1110 | | - | (20) A motor vehicle, as that term is defined in Section |
---|
1111 | | - | 1-146 of the Illinois Vehicle Code, that is donated to a |
---|
1112 | | - | corporation, limited liability company, society, association, |
---|
1113 | | - | foundation, or institution that is determined by the |
---|
1114 | | - | Department to be organized and operated exclusively for |
---|
1115 | | - | educational purposes. For purposes of this exemption, "a |
---|
1116 | | - | corporation, limited liability company, society, association, |
---|
1117 | | - | foundation, or institution organized and operated exclusively |
---|
1118 | | - | for educational purposes" means all tax-supported public |
---|
1119 | | - | schools, private schools that offer systematic instruction in |
---|
1120 | | - | |
---|
1121 | | - | |
---|
1122 | | - | useful branches of learning by methods common to public |
---|
1123 | | - | schools and that compare favorably in their scope and |
---|
1124 | | - | intensity with the course of study presented in tax-supported |
---|
1125 | | - | schools, and vocational or technical schools or institutes |
---|
1126 | | - | organized and operated exclusively to provide a course of |
---|
1127 | | - | study of not less than 6 weeks duration and designed to prepare |
---|
1128 | | - | individuals to follow a trade or to pursue a manual, |
---|
1129 | | - | technical, mechanical, industrial, business, or commercial |
---|
1130 | | - | occupation. |
---|
1131 | | - | (21) Beginning January 1, 2000, personal property, |
---|
1132 | | - | including food, purchased through fundraising events for the |
---|
1133 | | - | benefit of a public or private elementary or secondary school, |
---|
1134 | | - | a group of those schools, or one or more school districts if |
---|
1135 | | - | the events are sponsored by an entity recognized by the school |
---|
1136 | | - | district that consists primarily of volunteers and includes |
---|
1137 | | - | parents and teachers of the school children. This paragraph |
---|
1138 | | - | does not apply to fundraising events (i) for the benefit of |
---|
1139 | | - | private home instruction or (ii) for which the fundraising |
---|
1140 | | - | entity purchases the personal property sold at the events from |
---|
1141 | | - | another individual or entity that sold the property for the |
---|
1142 | | - | purpose of resale by the fundraising entity and that profits |
---|
1143 | | - | from the sale to the fundraising entity. This paragraph is |
---|
1144 | | - | exempt from the provisions of Section 3-75. |
---|
1145 | | - | (22) Beginning January 1, 2000 and through December 31, |
---|
1146 | | - | 2001, new or used automatic vending machines that prepare and |
---|
1147 | | - | serve hot food and beverages, including coffee, soup, and |
---|
1148 | | - | |
---|
1149 | | - | |
---|
1150 | | - | other items, and replacement parts for these machines. |
---|
1151 | | - | Beginning January 1, 2002 and through June 30, 2003, machines |
---|
1152 | | - | and parts for machines used in commercial, coin-operated |
---|
1153 | | - | amusement and vending business if a use or occupation tax is |
---|
1154 | | - | paid on the gross receipts derived from the use of the |
---|
1155 | | - | commercial, coin-operated amusement and vending machines. This |
---|
1156 | | - | paragraph is exempt from the provisions of Section 3-75. |
---|
1157 | | - | (23) Beginning August 23, 2001 and through June 30, 2016, |
---|
1158 | | - | food for human consumption that is to be consumed off the |
---|
1159 | | - | premises where it is sold (other than alcoholic beverages, |
---|
1160 | | - | soft drinks, and food that has been prepared for immediate |
---|
1161 | | - | consumption) and prescription and nonprescription medicines, |
---|
1162 | | - | drugs, medical appliances, and insulin, urine testing |
---|
1163 | | - | materials, syringes, and needles used by diabetics, for human |
---|
1164 | | - | use, when purchased for use by a person receiving medical |
---|
1165 | | - | assistance under Article V of the Illinois Public Aid Code who |
---|
1166 | | - | resides in a licensed long-term care facility, as defined in |
---|
1167 | | - | the Nursing Home Care Act, or in a licensed facility as defined |
---|
1168 | | - | in the ID/DD Community Care Act, the MC/DD Act, or the |
---|
1169 | | - | Specialized Mental Health Rehabilitation Act of 2013. |
---|
1170 | | - | (24) Beginning on August 2, 2001 (the effective date of |
---|
1171 | | - | Public Act 92-227), computers and communications equipment |
---|
1172 | | - | utilized for any hospital purpose and equipment used in the |
---|
1173 | | - | diagnosis, analysis, or treatment of hospital patients |
---|
1174 | | - | purchased by a lessor who leases the equipment, under a lease |
---|
1175 | | - | of one year or longer executed or in effect at the time the |
---|
1176 | | - | |
---|
1177 | | - | |
---|
1178 | | - | lessor would otherwise be subject to the tax imposed by this |
---|
1179 | | - | Act, to a hospital that has been issued an active tax exemption |
---|
1180 | | - | identification number by the Department under Section 1g of |
---|
1181 | | - | the Retailers' Occupation Tax Act. If the equipment is leased |
---|
1182 | | - | in a manner that does not qualify for this exemption or is used |
---|
1183 | | - | in any other nonexempt manner, the lessor shall be liable for |
---|
1184 | | - | the tax imposed under this Act or the Use Tax Act, as the case |
---|
1185 | | - | may be, based on the fair market value of the property at the |
---|
1186 | | - | time the nonqualifying use occurs. No lessor shall collect or |
---|
1187 | | - | attempt to collect an amount (however designated) that |
---|
1188 | | - | purports to reimburse that lessor for the tax imposed by this |
---|
1189 | | - | Act or the Use Tax Act, as the case may be, if the tax has not |
---|
1190 | | - | been paid by the lessor. If a lessor improperly collects any |
---|
1191 | | - | such amount from the lessee, the lessee shall have a legal |
---|
1192 | | - | right to claim a refund of that amount from the lessor. If, |
---|
1193 | | - | however, that amount is not refunded to the lessee for any |
---|
1194 | | - | reason, the lessor is liable to pay that amount to the |
---|
1195 | | - | Department. This paragraph is exempt from the provisions of |
---|
1196 | | - | Section 3-75. |
---|
1197 | | - | (25) Beginning on August 2, 2001 (the effective date of |
---|
1198 | | - | Public Act 92-227), personal property purchased by a lessor |
---|
1199 | | - | who leases the property, under a lease of one year or longer |
---|
1200 | | - | executed or in effect at the time the lessor would otherwise be |
---|
1201 | | - | subject to the tax imposed by this Act, to a governmental body |
---|
1202 | | - | that has been issued an active tax exemption identification |
---|
1203 | | - | number by the Department under Section 1g of the Retailers' |
---|
1204 | | - | |
---|
1205 | | - | |
---|
1206 | | - | Occupation Tax Act. If the property is leased in a manner that |
---|
1207 | | - | does not qualify for this exemption or is used in any other |
---|
1208 | | - | nonexempt manner, the lessor shall be liable for the tax |
---|
1209 | | - | imposed under this Act or the Use Tax Act, as the case may be, |
---|
1210 | | - | based on the fair market value of the property at the time the |
---|
1211 | | - | nonqualifying use occurs. No lessor shall collect or attempt |
---|
1212 | | - | to collect an amount (however designated) that purports to |
---|
1213 | | - | reimburse that lessor for the tax imposed by this Act or the |
---|
1214 | | - | Use Tax Act, as the case may be, if the tax has not been paid |
---|
1215 | | - | by the lessor. If a lessor improperly collects any such amount |
---|
1216 | | - | from the lessee, the lessee shall have a legal right to claim a |
---|
1217 | | - | refund of that amount from the lessor. If, however, that |
---|
1218 | | - | amount is not refunded to the lessee for any reason, the lessor |
---|
1219 | | - | is liable to pay that amount to the Department. This paragraph |
---|
1220 | | - | is exempt from the provisions of Section 3-75. |
---|
1221 | | - | (26) Beginning January 1, 2008, tangible personal property |
---|
1222 | | - | used in the construction or maintenance of a community water |
---|
1223 | | - | supply, as defined under Section 3.145 of the Environmental |
---|
1224 | | - | Protection Act, that is operated by a not-for-profit |
---|
1225 | | - | corporation that holds a valid water supply permit issued |
---|
1226 | | - | under Title IV of the Environmental Protection Act. This |
---|
1227 | | - | paragraph is exempt from the provisions of Section 3-75. |
---|
1228 | | - | (27) Beginning January 1, 2010 and continuing through |
---|
1229 | | - | December 31, 2029, materials, parts, equipment, components, |
---|
1230 | | - | and furnishings incorporated into or upon an aircraft as part |
---|
1231 | | - | of the modification, refurbishment, completion, replacement, |
---|
1232 | | - | |
---|
1233 | | - | |
---|
1234 | | - | repair, or maintenance of the aircraft. This exemption |
---|
1235 | | - | includes consumable supplies used in the modification, |
---|
1236 | | - | refurbishment, completion, replacement, repair, and |
---|
1237 | | - | maintenance of aircraft. However, until January 1, 2024, this |
---|
1238 | | - | exemption excludes any materials, parts, equipment, |
---|
1239 | | - | components, and consumable supplies used in the modification, |
---|
1240 | | - | replacement, repair, and maintenance of aircraft engines or |
---|
1241 | | - | power plants, whether such engines or power plants are |
---|
1242 | | - | installed or uninstalled upon any such aircraft. "Consumable |
---|
1243 | | - | supplies" include, but are not limited to, adhesive, tape, |
---|
1244 | | - | sandpaper, general purpose lubricants, cleaning solution, |
---|
1245 | | - | latex gloves, and protective films. |
---|
1246 | | - | Beginning January 1, 2010 and continuing through December |
---|
1247 | | - | 31, 2023, this exemption applies only to the use of qualifying |
---|
1248 | | - | tangible personal property transferred incident to the |
---|
1249 | | - | modification, refurbishment, completion, replacement, repair, |
---|
1250 | | - | or maintenance of aircraft by persons who (i) hold an Air |
---|
1251 | | - | Agency Certificate and are empowered to operate an approved |
---|
1252 | | - | repair station by the Federal Aviation Administration, (ii) |
---|
1253 | | - | have a Class IV Rating, and (iii) conduct operations in |
---|
1254 | | - | accordance with Part 145 of the Federal Aviation Regulations. |
---|
1255 | | - | From January 1, 2024 through December 31, 2029, this exemption |
---|
1256 | | - | applies only to the use of qualifying tangible personal |
---|
1257 | | - | property by: (A) persons who modify, refurbish, complete, |
---|
1258 | | - | repair, replace, or maintain aircraft and who (i) hold an Air |
---|
1259 | | - | Agency Certificate and are empowered to operate an approved |
---|
1260 | | - | |
---|
1261 | | - | |
---|
1262 | | - | repair station by the Federal Aviation Administration, (ii) |
---|
1263 | | - | have a Class IV Rating, and (iii) conduct operations in |
---|
1264 | | - | accordance with Part 145 of the Federal Aviation Regulations; |
---|
1265 | | - | and (B) persons who engage in the modification, replacement, |
---|
1266 | | - | repair, and maintenance of aircraft engines or power plants |
---|
1267 | | - | without regard to whether or not those persons meet the |
---|
1268 | | - | qualifications of item (A). |
---|
1269 | | - | The exemption does not include aircraft operated by a |
---|
1270 | | - | commercial air carrier providing scheduled passenger air |
---|
1271 | | - | service pursuant to authority issued under Part 121 or Part |
---|
1272 | | - | 129 of the Federal Aviation Regulations. The changes made to |
---|
1273 | | - | this paragraph (27) by Public Act 98-534 are declarative of |
---|
1274 | | - | existing law. It is the intent of the General Assembly that the |
---|
1275 | | - | exemption under this paragraph (27) applies continuously from |
---|
1276 | | - | January 1, 2010 through December 31, 2024; however, no claim |
---|
1277 | | - | for credit or refund is allowed for taxes paid as a result of |
---|
1278 | | - | the disallowance of this exemption on or after January 1, 2015 |
---|
1279 | | - | and prior to February 5, 2020 (the effective date of Public Act |
---|
1280 | | - | 101-629). |
---|
1281 | | - | (28) Tangible personal property purchased by a |
---|
1282 | | - | public-facilities corporation, as described in Section |
---|
1283 | | - | 11-65-10 of the Illinois Municipal Code, for purposes of |
---|
1284 | | - | constructing or furnishing a municipal convention hall, but |
---|
1285 | | - | only if the legal title to the municipal convention hall is |
---|
1286 | | - | transferred to the municipality without any further |
---|
1287 | | - | consideration by or on behalf of the municipality at the time |
---|
1288 | | - | |
---|
1289 | | - | |
---|
1290 | | - | of the completion of the municipal convention hall or upon the |
---|
1291 | | - | retirement or redemption of any bonds or other debt |
---|
1292 | | - | instruments issued by the public-facilities corporation in |
---|
1293 | | - | connection with the development of the municipal convention |
---|
1294 | | - | hall. This exemption includes existing public-facilities |
---|
1295 | | - | corporations as provided in Section 11-65-25 of the Illinois |
---|
1296 | | - | Municipal Code. This paragraph is exempt from the provisions |
---|
1297 | | - | of Section 3-75. |
---|
1298 | | - | (29) Beginning January 1, 2017 and through December 31, |
---|
1299 | | - | 2026, menstrual pads, tampons, and menstrual cups. |
---|
1300 | | - | (30) Tangible personal property transferred to a purchaser |
---|
1301 | | - | who is exempt from the tax imposed by this Act by operation of |
---|
1302 | | - | federal law. This paragraph is exempt from the provisions of |
---|
1303 | | - | Section 3-75. |
---|
1304 | | - | (31) Qualified tangible personal property used in the |
---|
1305 | | - | construction or operation of a data center that has been |
---|
1306 | | - | granted a certificate of exemption by the Department of |
---|
1307 | | - | Commerce and Economic Opportunity, whether that tangible |
---|
1308 | | - | personal property is purchased by the owner, operator, or |
---|
1309 | | - | tenant of the data center or by a contractor or subcontractor |
---|
1310 | | - | of the owner, operator, or tenant. Data centers that would |
---|
1311 | | - | have qualified for a certificate of exemption prior to January |
---|
1312 | | - | 1, 2020 had Public Act 101-31 been in effect, may apply for and |
---|
1313 | | - | obtain an exemption for subsequent purchases of computer |
---|
1314 | | - | equipment or enabling software purchased or leased to upgrade, |
---|
1315 | | - | supplement, or replace computer equipment or enabling software |
---|
1316 | | - | |
---|
1317 | | - | |
---|
1318 | | - | purchased or leased in the original investment that would have |
---|
1319 | | - | qualified. |
---|
1320 | | - | The Department of Commerce and Economic Opportunity shall |
---|
1321 | | - | grant a certificate of exemption under this item (31) to |
---|
1322 | | - | qualified data centers as defined by Section 605-1025 of the |
---|
1323 | | - | Department of Commerce and Economic Opportunity Law of the |
---|
1324 | | - | Civil Administrative Code of Illinois. |
---|
1325 | | - | For the purposes of this item (31): |
---|
1326 | | - | "Data center" means a building or a series of |
---|
1327 | | - | buildings rehabilitated or constructed to house working |
---|
1328 | | - | servers in one physical location or multiple sites within |
---|
1329 | | - | the State of Illinois. |
---|
1330 | | - | "Qualified tangible personal property" means: |
---|
1331 | | - | electrical systems and equipment; climate control and |
---|
1332 | | - | chilling equipment and systems; mechanical systems and |
---|
1333 | | - | equipment; monitoring and secure systems; emergency |
---|
1334 | | - | generators; hardware; computers; servers; data storage |
---|
1335 | | - | devices; network connectivity equipment; racks; cabinets; |
---|
1336 | | - | telecommunications cabling infrastructure; raised floor |
---|
1337 | | - | systems; peripheral components or systems; software; |
---|
1338 | | - | mechanical, electrical, or plumbing systems; battery |
---|
1339 | | - | systems; cooling systems and towers; temperature control |
---|
1340 | | - | systems; other cabling; and other data center |
---|
1341 | | - | infrastructure equipment and systems necessary to operate |
---|
1342 | | - | qualified tangible personal property, including fixtures; |
---|
1343 | | - | and component parts of any of the foregoing, including |
---|
1344 | | - | |
---|
1345 | | - | |
---|
1346 | | - | installation, maintenance, repair, refurbishment, and |
---|
1347 | | - | replacement of qualified tangible personal property to |
---|
1348 | | - | generate, transform, transmit, distribute, or manage |
---|
1349 | | - | electricity necessary to operate qualified tangible |
---|
1350 | | - | personal property; and all other tangible personal |
---|
1351 | | - | property that is essential to the operations of a computer |
---|
1352 | | - | data center. The term "qualified tangible personal |
---|
1353 | | - | property" also includes building materials physically |
---|
1354 | | - | incorporated into in to the qualifying data center. To |
---|
1355 | | - | document the exemption allowed under this Section, the |
---|
1356 | | - | retailer must obtain from the purchaser a copy of the |
---|
1357 | | - | certificate of eligibility issued by the Department of |
---|
1358 | | - | Commerce and Economic Opportunity. |
---|
1359 | | - | This item (31) is exempt from the provisions of Section |
---|
1360 | | - | 3-75. |
---|
1361 | | - | (32) Beginning July 1, 2022, breast pumps, breast pump |
---|
1362 | | - | collection and storage supplies, and breast pump kits. This |
---|
1363 | | - | item (32) is exempt from the provisions of Section 3-75. As |
---|
1364 | | - | used in this item (32): |
---|
1365 | | - | "Breast pump" means an electrically controlled or |
---|
1366 | | - | manually controlled pump device designed or marketed to be |
---|
1367 | | - | used to express milk from a human breast during lactation, |
---|
1368 | | - | including the pump device and any battery, AC adapter, or |
---|
1369 | | - | other power supply unit that is used to power the pump |
---|
1370 | | - | device and is packaged and sold with the pump device at the |
---|
1371 | | - | time of sale. |
---|
1372 | | - | |
---|
1373 | | - | |
---|
1374 | | - | "Breast pump collection and storage supplies" means |
---|
1375 | | - | items of tangible personal property designed or marketed |
---|
1376 | | - | to be used in conjunction with a breast pump to collect |
---|
1377 | | - | milk expressed from a human breast and to store collected |
---|
1378 | | - | milk until it is ready for consumption. |
---|
1379 | | - | "Breast pump collection and storage supplies" |
---|
1380 | | - | includes, but is not limited to: breast shields and breast |
---|
1381 | | - | shield connectors; breast pump tubes and tubing adapters; |
---|
1382 | | - | breast pump valves and membranes; backflow protectors and |
---|
1383 | | - | backflow protector adaptors; bottles and bottle caps |
---|
1384 | | - | specific to the operation of the breast pump; and breast |
---|
1385 | | - | milk storage bags. |
---|
1386 | | - | "Breast pump collection and storage supplies" does not |
---|
1387 | | - | include: (1) bottles and bottle caps not specific to the |
---|
1388 | | - | operation of the breast pump; (2) breast pump travel bags |
---|
1389 | | - | and other similar carrying accessories, including ice |
---|
1390 | | - | packs, labels, and other similar products; (3) breast pump |
---|
1391 | | - | cleaning supplies; (4) nursing bras, bra pads, breast |
---|
1392 | | - | shells, and other similar products; and (5) creams, |
---|
1393 | | - | ointments, and other similar products that relieve |
---|
1394 | | - | breastfeeding-related symptoms or conditions of the |
---|
1395 | | - | breasts or nipples, unless sold as part of a breast pump |
---|
1396 | | - | kit that is pre-packaged by the breast pump manufacturer |
---|
1397 | | - | or distributor. |
---|
1398 | | - | "Breast pump kit" means a kit that: (1) contains no |
---|
1399 | | - | more than a breast pump, breast pump collection and |
---|
1400 | | - | |
---|
1401 | | - | |
---|
1402 | | - | storage supplies, a rechargeable battery for operating the |
---|
1403 | | - | breast pump, a breastmilk cooler, bottle stands, ice |
---|
1404 | | - | packs, and a breast pump carrying case; and (2) is |
---|
1405 | | - | pre-packaged as a breast pump kit by the breast pump |
---|
1406 | | - | manufacturer or distributor. |
---|
1407 | | - | (33) Tangible personal property sold by or on behalf of |
---|
1408 | | - | the State Treasurer pursuant to the Revised Uniform Unclaimed |
---|
1409 | | - | Property Act. This item (33) is exempt from the provisions of |
---|
1410 | | - | Section 3-75. |
---|
1411 | | - | (34) Beginning on January 1, 2024, tangible personal |
---|
1412 | | - | property purchased by an active duty member of the armed |
---|
1413 | | - | forces of the United States who presents valid military |
---|
1414 | | - | identification and purchases the property using a form of |
---|
1415 | | - | payment where the federal government is the payor. The member |
---|
1416 | | - | of the armed forces must complete, at the point of sale, a form |
---|
1417 | | - | prescribed by the Department of Revenue documenting that the |
---|
1418 | | - | transaction is eligible for the exemption under this |
---|
1419 | | - | paragraph. Retailers must keep the form as documentation of |
---|
1420 | | - | the exemption in their records for a period of not less than 6 |
---|
1421 | | - | years. "Armed forces of the United States" means the United |
---|
1422 | | - | States Army, Navy, Air Force, Marine Corps, or Coast Guard. |
---|
1423 | | - | This paragraph is exempt from the provisions of Section 3-75. |
---|
1424 | | - | (35) Beginning on January 1, 2026, as further defined in |
---|
1425 | | - | Section 3-10, food prepared for immediate consumption and |
---|
1426 | | - | transferred incident to a sale of service subject to this Act |
---|
1427 | | - | or the Service Occupation Tax Act by an entity licensed under |
---|
1428 | | - | |
---|
1429 | | - | |
---|
1430 | | - | the Hospital Licensing Act, the Nursing Home Care Act, the |
---|
1431 | | - | Assisted Living and Shared Housing Act, the ID/DD Community |
---|
1432 | | - | Care Act, the MC/DD Act, the Specialized Mental Health |
---|
1433 | | - | Rehabilitation Act of 2013, or the Child Care Act of 1969, or |
---|
1434 | | - | by an entity that holds a permit issued pursuant to the Life |
---|
1435 | | - | Care Facilities Act. This item (35) is exempt from the |
---|
1436 | | - | provisions of Section 3-75. |
---|
1437 | | - | (36) Beginning on January 1, 2026, as further defined in |
---|
1438 | | - | Section 3-10, food for human consumption that is to be |
---|
1439 | | - | consumed off the premises where it is sold (other than |
---|
1440 | | - | alcoholic beverages, food consisting of or infused with adult |
---|
1441 | | - | use cannabis, soft drinks, candy, and food that has been |
---|
1442 | | - | prepared for immediate consumption). This item (36) is exempt |
---|
1443 | | - | from the provisions of Section 3-75. |
---|
1444 | | - | (Source: P.A. 102-16, eff. 6-17-21; 102-700, Article 70, |
---|
1445 | | - | Section 70-10, eff. 4-19-22; 102-700, Article 75, Section |
---|
1446 | | - | 75-10, eff. 4-19-22; 102-1026, eff. 5-27-22; 103-9, Article 5, |
---|
1447 | | - | Section 5-10, eff. 6-7-23; 103-9, Article 15, Section 15-10, |
---|
1448 | | - | eff. 6-7-23; 103-154, eff. 6-30-23; 103-384, eff. 1-1-24; |
---|
1449 | | - | revised 12-12-23.) |
---|
1450 | | - | (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10) |
---|
1451 | | - | Sec. 3-10. Rate of tax. Unless otherwise provided in this |
---|
1452 | | - | Section, the tax imposed by this Act is at the rate of 6.25% of |
---|
1453 | | - | the selling price of tangible personal property transferred as |
---|
1454 | | - | an incident to the sale of service, but, for the purpose of |
---|
1455 | | - | |
---|
1456 | | - | |
---|
1457 | | - | computing this tax, in no event shall the selling price be less |
---|
1458 | | - | than the cost price of the property to the serviceman. |
---|
1459 | | - | Beginning on July 1, 2000 and through December 31, 2000, |
---|
1460 | | - | with respect to motor fuel, as defined in Section 1.1 of the |
---|
1461 | | - | Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of |
---|
1462 | | - | the Use Tax Act, the tax is imposed at the rate of 1.25%. |
---|
1463 | | - | With respect to gasohol, as defined in the Use Tax Act, the |
---|
1464 | | - | tax imposed by this Act applies to (i) 70% of the selling price |
---|
1465 | | - | of property transferred as an incident to the sale of service |
---|
1466 | | - | on or after January 1, 1990, and before July 1, 2003, (ii) 80% |
---|
1467 | | - | of the selling price of property transferred as an incident to |
---|
1468 | | - | the sale of service on or after July 1, 2003 and on or before |
---|
1469 | | - | July 1, 2017, (iii) 100% of the selling price of property |
---|
1470 | | - | transferred as an incident to the sale of service after July 1, |
---|
1471 | | - | 2017 and before January 1, 2024, (iv) 90% of the selling price |
---|
1472 | | - | of property transferred as an incident to the sale of service |
---|
1473 | | - | on or after January 1, 2024 and on or before December 31, 2028, |
---|
1474 | | - | and (v) 100% of the selling price of property transferred as an |
---|
1475 | | - | incident to the sale of service after December 31, 2028. If, at |
---|
1476 | | - | any time, however, the tax under this Act on sales of gasohol, |
---|
1477 | | - | as defined in the Use Tax Act, is imposed at the rate of 1.25%, |
---|
1478 | | - | then the tax imposed by this Act applies to 100% of the |
---|
1479 | | - | proceeds of sales of gasohol made during that time. |
---|
1480 | | - | With respect to mid-range ethanol blends, as defined in |
---|
1481 | | - | Section 3-44.3 of the Use Tax Act, the tax imposed by this Act |
---|
1482 | | - | applies to (i) 80% of the selling price of property |
---|
1483 | | - | |
---|
1484 | | - | |
---|
1485 | | - | transferred as an incident to the sale of service on or after |
---|
1486 | | - | January 1, 2024 and on or before December 31, 2028 and (ii) |
---|
1487 | | - | 100% of the selling price of property transferred as an |
---|
1488 | | - | incident to the sale of service after December 31, 2028. If, at |
---|
1489 | | - | any time, however, the tax under this Act on sales of mid-range |
---|
1490 | | - | ethanol blends is imposed at the rate of 1.25%, then the tax |
---|
1491 | | - | imposed by this Act applies to 100% of the selling price of |
---|
1492 | | - | mid-range ethanol blends transferred as an incident to the |
---|
1493 | | - | sale of service during that time. |
---|
1494 | | - | With respect to majority blended ethanol fuel, as defined |
---|
1495 | | - | in the Use Tax Act, the tax imposed by this Act does not apply |
---|
1496 | | - | to the selling price of property transferred as an incident to |
---|
1497 | | - | the sale of service on or after July 1, 2003 and on or before |
---|
1498 | | - | December 31, 2028 but applies to 100% of the selling price |
---|
1499 | | - | thereafter. |
---|
1500 | | - | With respect to biodiesel blends, as defined in the Use |
---|
1501 | | - | Tax Act, with no less than 1% and no more than 10% biodiesel, |
---|
1502 | | - | the tax imposed by this Act applies to (i) 80% of the selling |
---|
1503 | | - | price of property transferred as an incident to the sale of |
---|
1504 | | - | service on or after July 1, 2003 and on or before December 31, |
---|
1505 | | - | 2018 and (ii) 100% of the proceeds of the selling price after |
---|
1506 | | - | December 31, 2018 and before January 1, 2024. On and after |
---|
1507 | | - | January 1, 2024 and on or before December 31, 2030, the |
---|
1508 | | - | taxation of biodiesel, renewable diesel, and biodiesel blends |
---|
1509 | | - | shall be as provided in Section 3-5.1 of the Use Tax Act. If, |
---|
1510 | | - | at any time, however, the tax under this Act on sales of |
---|
1511 | | - | |
---|
1512 | | - | |
---|
1513 | | - | biodiesel blends, as defined in the Use Tax Act, with no less |
---|
1514 | | - | than 1% and no more than 10% biodiesel is imposed at the rate |
---|
1515 | | - | of 1.25%, then the tax imposed by this Act applies to 100% of |
---|
1516 | | - | the proceeds of sales of biodiesel blends with no less than 1% |
---|
1517 | | - | and no more than 10% biodiesel made during that time. |
---|
1518 | | - | With respect to biodiesel, as defined in the Use Tax Act, |
---|
1519 | | - | and biodiesel blends, as defined in the Use Tax Act, with more |
---|
1520 | | - | than 10% but no more than 99% biodiesel, the tax imposed by |
---|
1521 | | - | this Act does not apply to the proceeds of the selling price of |
---|
1522 | | - | property transferred as an incident to the sale of service on |
---|
1523 | | - | or after July 1, 2003 and on or before December 31, 2023. On |
---|
1524 | | - | and after January 1, 2024 and on or before December 31, 2030, |
---|
1525 | | - | the taxation of biodiesel, renewable diesel, and biodiesel |
---|
1526 | | - | blends shall be as provided in Section 3-5.1 of the Use Tax |
---|
1527 | | - | Act. |
---|
1528 | | - | At the election of any registered serviceman made for each |
---|
1529 | | - | fiscal year, sales of service in which the aggregate annual |
---|
1530 | | - | cost price of tangible personal property transferred as an |
---|
1531 | | - | incident to the sales of service is less than 35%, or 75% in |
---|
1532 | | - | the case of servicemen transferring prescription drugs or |
---|
1533 | | - | servicemen engaged in graphic arts production, of the |
---|
1534 | | - | aggregate annual total gross receipts from all sales of |
---|
1535 | | - | service, the tax imposed by this Act shall be based on the |
---|
1536 | | - | serviceman's cost price of the tangible personal property |
---|
1537 | | - | transferred as an incident to the sale of those services. |
---|
1538 | | - | Until July 1, 2022 and from beginning again on July 1, 2023 |
---|
1539 | | - | |
---|
1540 | | - | |
---|
1541 | | - | through December 31, 2025, the tax shall be imposed at the rate |
---|
1542 | | - | of 1% on food prepared for immediate consumption and |
---|
1543 | | - | transferred incident to a sale of service subject to this Act |
---|
1544 | | - | or the Service Occupation Tax Act by an entity licensed under |
---|
1545 | | - | the Hospital Licensing Act, the Nursing Home Care Act, the |
---|
1546 | | - | Assisted Living and Shared Housing Act, the ID/DD Community |
---|
1547 | | - | Care Act, the MC/DD Act, the Specialized Mental Health |
---|
1548 | | - | Rehabilitation Act of 2013, or the Child Care Act of 1969, or |
---|
1549 | | - | an entity that holds a permit issued pursuant to the Life Care |
---|
1550 | | - | Facilities Act. Until July 1, 2022 and from beginning again on |
---|
1551 | | - | July 1, 2023 through December 31, 2025, the tax shall also be |
---|
1552 | | - | imposed at the rate of 1% on food for human consumption that is |
---|
1553 | | - | to be consumed off the premises where it is sold (other than |
---|
1554 | | - | alcoholic beverages, food consisting of or infused with adult |
---|
1555 | | - | use cannabis, soft drinks, and food that has been prepared for |
---|
1556 | | - | immediate consumption and is not otherwise included in this |
---|
1557 | | - | paragraph). |
---|
1558 | | - | Beginning on July 1, 2022 and until July 1, 2023, the tax |
---|
1559 | | - | shall be imposed at the rate of 0% on food prepared for |
---|
1560 | | - | immediate consumption and transferred incident to a sale of |
---|
1561 | | - | service subject to this Act or the Service Occupation Tax Act |
---|
1562 | | - | by an entity licensed under the Hospital Licensing Act, the |
---|
1563 | | - | Nursing Home Care Act, the Assisted Living and Shared Housing |
---|
1564 | | - | Act, the ID/DD Community Care Act, the MC/DD Act, the |
---|
1565 | | - | Specialized Mental Health Rehabilitation Act of 2013, or the |
---|
1566 | | - | Child Care Act of 1969, or an entity that holds a permit issued |
---|
1567 | | - | |
---|
1568 | | - | |
---|
1569 | | - | pursuant to the Life Care Facilities Act. Beginning on July 1, |
---|
1570 | | - | 2022 and until July 1, 2023, the tax shall also be imposed at |
---|
1571 | | - | the rate of 0% on food for human consumption that is to be |
---|
1572 | | - | consumed off the premises where it is sold (other than |
---|
1573 | | - | alcoholic beverages, food consisting of or infused with adult |
---|
1574 | | - | use cannabis, soft drinks, and food that has been prepared for |
---|
1575 | | - | immediate consumption and is not otherwise included in this |
---|
1576 | | - | paragraph). |
---|
1577 | | - | On an after January 1, 2026, food prepared for immediate |
---|
1578 | | - | consumption and transferred incident to a sale of service |
---|
1579 | | - | subject to this Act or the Service Occupation Tax Act by an |
---|
1580 | | - | entity licensed under the Hospital Licensing Act, the Nursing |
---|
1581 | | - | Home Care Act, the Assisted Living and Shared Housing Act, the |
---|
1582 | | - | ID/DD Community Care Act, the MC/DD Act, the Specialized |
---|
1583 | | - | Mental Health Rehabilitation Act of 2013, or the Child Care |
---|
1584 | | - | Act of 1969, or by an entity that holds a permit issued |
---|
1585 | | - | pursuant to the Life Care Facilities Act is exempt from the tax |
---|
1586 | | - | under this Act. On and after January 1, 2026, food for human |
---|
1587 | | - | consumption that is to be consumed off the premises where it is |
---|
1588 | | - | sold (other than alcoholic beverages, food consisting of or |
---|
1589 | | - | infused with adult use cannabis, soft drinks, candy, and food |
---|
1590 | | - | that has been prepared for immediate consumption and is not |
---|
1591 | | - | otherwise included in this paragraph) is exempt from the tax |
---|
1592 | | - | under this Act. |
---|
1593 | | - | The tax shall also be imposed at the rate of 1% on |
---|
1594 | | - | prescription and nonprescription medicines, drugs, medical |
---|
1595 | | - | |
---|
1596 | | - | |
---|
1597 | | - | appliances, products classified as Class III medical devices |
---|
1598 | | - | by the United States Food and Drug Administration that are |
---|
1599 | | - | used for cancer treatment pursuant to a prescription, as well |
---|
1600 | | - | as any accessories and components related to those devices, |
---|
1601 | | - | modifications to a motor vehicle for the purpose of rendering |
---|
1602 | | - | it usable by a person with a disability, and insulin, blood |
---|
1603 | | - | sugar testing materials, syringes, and needles used by human |
---|
1604 | | - | diabetics. For the purposes of this Section, until September |
---|
1605 | | - | 1, 2009: the term "soft drinks" means any complete, finished, |
---|
1606 | | - | ready-to-use, non-alcoholic drink, whether carbonated or not, |
---|
1607 | | - | including, but not limited to, soda water, cola, fruit juice, |
---|
1608 | | - | vegetable juice, carbonated water, and all other preparations |
---|
1609 | | - | commonly known as soft drinks of whatever kind or description |
---|
1610 | | - | that are contained in any closed or sealed bottle, can, |
---|
1611 | | - | carton, or container, regardless of size; but "soft drinks" |
---|
1612 | | - | does not include coffee, tea, non-carbonated water, infant |
---|
1613 | | - | formula, milk or milk products as defined in the Grade A |
---|
1614 | | - | Pasteurized Milk and Milk Products Act, or drinks containing |
---|
1615 | | - | 50% or more natural fruit or vegetable juice. |
---|
1616 | | - | Notwithstanding any other provisions of this Act, |
---|
1617 | | - | beginning September 1, 2009, "soft drinks" means non-alcoholic |
---|
1618 | | - | beverages that contain natural or artificial sweeteners. "Soft |
---|
1619 | | - | drinks" does not include beverages that contain milk or milk |
---|
1620 | | - | products, soy, rice or similar milk substitutes, or greater |
---|
1621 | | - | than 50% of vegetable or fruit juice by volume. |
---|
1622 | | - | Until August 1, 2009, and notwithstanding any other |
---|
1623 | | - | |
---|
1624 | | - | |
---|
1625 | | - | provisions of this Act, "food for human consumption that is to |
---|
1626 | | - | be consumed off the premises where it is sold" includes all |
---|
1627 | | - | food sold through a vending machine, except soft drinks and |
---|
1628 | | - | food products that are dispensed hot from a vending machine, |
---|
1629 | | - | regardless of the location of the vending machine. Beginning |
---|
1630 | | - | August 1, 2009, and notwithstanding any other provisions of |
---|
1631 | | - | this Act, "food for human consumption that is to be consumed |
---|
1632 | | - | off the premises where it is sold" includes all food sold |
---|
1633 | | - | through a vending machine, except soft drinks, candy, and food |
---|
1634 | | - | products that are dispensed hot from a vending machine, |
---|
1635 | | - | regardless of the location of the vending machine. |
---|
1636 | | - | Notwithstanding any other provisions of this Act, |
---|
1637 | | - | beginning September 1, 2009, "food for human consumption that |
---|
1638 | | - | is to be consumed off the premises where it is sold" does not |
---|
1639 | | - | include candy. For purposes of this Section, "candy" means a |
---|
1640 | | - | preparation of sugar, honey, or other natural or artificial |
---|
1641 | | - | sweeteners in combination with chocolate, fruits, nuts or |
---|
1642 | | - | other ingredients or flavorings in the form of bars, drops, or |
---|
1643 | | - | pieces. "Candy" does not include any preparation that contains |
---|
1644 | | - | flour or requires refrigeration. |
---|
1645 | | - | Notwithstanding any other provisions of this Act, |
---|
1646 | | - | beginning September 1, 2009, "nonprescription medicines and |
---|
1647 | | - | drugs" does not include grooming and hygiene products. For |
---|
1648 | | - | purposes of this Section, "grooming and hygiene products" |
---|
1649 | | - | includes, but is not limited to, soaps and cleaning solutions, |
---|
1650 | | - | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan |
---|
1651 | | - | |
---|
1652 | | - | |
---|
1653 | | - | lotions and screens, unless those products are available by |
---|
1654 | | - | prescription only, regardless of whether the products meet the |
---|
1655 | | - | definition of "over-the-counter-drugs". For the purposes of |
---|
1656 | | - | this paragraph, "over-the-counter-drug" means a drug for human |
---|
1657 | | - | use that contains a label that identifies the product as a drug |
---|
1658 | | - | as required by 21 CFR 201.66. The "over-the-counter-drug" |
---|
1659 | | - | label includes: |
---|
1660 | | - | (A) a "Drug Facts" panel; or |
---|
1661 | | - | (B) a statement of the "active ingredient(s)" with a |
---|
1662 | | - | list of those ingredients contained in the compound, |
---|
1663 | | - | substance or preparation. |
---|
1664 | | - | Beginning on January 1, 2014 (the effective date of Public |
---|
1665 | | - | Act 98-122), "prescription and nonprescription medicines and |
---|
1666 | | - | drugs" includes medical cannabis purchased from a registered |
---|
1667 | | - | dispensing organization under the Compassionate Use of Medical |
---|
1668 | | - | Cannabis Program Act. |
---|
1669 | | - | As used in this Section, "adult use cannabis" means |
---|
1670 | | - | cannabis subject to tax under the Cannabis Cultivation |
---|
1671 | | - | Privilege Tax Law and the Cannabis Purchaser Excise Tax Law |
---|
1672 | | - | and does not include cannabis subject to tax under the |
---|
1673 | | - | Compassionate Use of Medical Cannabis Program Act. |
---|
1674 | | - | If the property that is acquired from a serviceman is |
---|
1675 | | - | acquired outside Illinois and used outside Illinois before |
---|
1676 | | - | being brought to Illinois for use here and is taxable under |
---|
1677 | | - | this Act, the "selling price" on which the tax is computed |
---|
1678 | | - | shall be reduced by an amount that represents a reasonable |
---|
1679 | | - | |
---|
1680 | | - | |
---|
1681 | | - | allowance for depreciation for the period of prior |
---|
1682 | | - | out-of-state use. |
---|
1683 | | - | (Source: P.A. 102-4, eff. 4-27-21; 102-16, eff. 6-17-21; |
---|
1684 | | - | 102-700, Article 20, Section 20-10, eff. 4-19-22; 102-700, |
---|
1685 | | - | Article 60, Section 60-20, eff. 4-19-22; 103-9, eff. 6-7-23; |
---|
1686 | | - | 103-154, eff. 6-30-23.) |
---|
1687 | | - | Section 15. The Service Occupation Tax Act is amended by |
---|
1688 | | - | changing Sections 3-5 and 3-10 as follows: |
---|
1689 | | - | (35 ILCS 115/3-5) |
---|
1690 | | - | Sec. 3-5. Exemptions. The following tangible personal |
---|
1691 | | - | property is exempt from the tax imposed by this Act: |
---|
1692 | | - | (1) Personal property sold by a corporation, society, |
---|
1693 | | - | association, foundation, institution, or organization, other |
---|
1694 | | - | than a limited liability company, that is organized and |
---|
1695 | | - | operated as a not-for-profit service enterprise for the |
---|
1696 | | - | benefit of persons 65 years of age or older if the personal |
---|
1697 | | - | property was not purchased by the enterprise for the purpose |
---|
1698 | | - | of resale by the enterprise. |
---|
1699 | | - | (2) Personal property purchased by a not-for-profit |
---|
1700 | | - | Illinois county fair association for use in conducting, |
---|
1701 | | - | operating, or promoting the county fair. |
---|
1702 | | - | (3) Personal property purchased by any not-for-profit arts |
---|
1703 | | - | or cultural organization that establishes, by proof required |
---|
1704 | | - | by the Department by rule, that it has received an exemption |
---|
1705 | | - | |
---|
1706 | | - | |
---|
1707 | | - | under Section 501(c)(3) of the Internal Revenue Code and that |
---|
1708 | | - | is organized and operated primarily for the presentation or |
---|
1709 | | - | support of arts or cultural programming, activities, or |
---|
1710 | | - | services. These organizations include, but are not limited to, |
---|
1711 | | - | music and dramatic arts organizations such as symphony |
---|
1712 | | - | orchestras and theatrical groups, arts and cultural service |
---|
1713 | | - | organizations, local arts councils, visual arts organizations, |
---|
1714 | | - | and media arts organizations. On and after July 1, 2001 (the |
---|
1715 | | - | effective date of Public Act 92-35), however, an entity |
---|
1716 | | - | otherwise eligible for this exemption shall not make tax-free |
---|
1717 | | - | purchases unless it has an active identification number issued |
---|
1718 | | - | by the Department. |
---|
1719 | | - | (4) Legal tender, currency, medallions, or gold or silver |
---|
1720 | | - | coinage issued by the State of Illinois, the government of the |
---|
1721 | | - | United States of America, or the government of any foreign |
---|
1722 | | - | country, and bullion. |
---|
1723 | | - | (5) Until July 1, 2003 and beginning again on September 1, |
---|
1724 | | - | 2004 through August 30, 2014, graphic arts machinery and |
---|
1725 | | - | equipment, including repair and replacement parts, both new |
---|
1726 | | - | and used, and including that manufactured on special order or |
---|
1727 | | - | purchased for lease, certified by the purchaser to be used |
---|
1728 | | - | primarily for graphic arts production. Equipment includes |
---|
1729 | | - | chemicals or chemicals acting as catalysts but only if the |
---|
1730 | | - | chemicals or chemicals acting as catalysts effect a direct and |
---|
1731 | | - | immediate change upon a graphic arts product. Beginning on |
---|
1732 | | - | July 1, 2017, graphic arts machinery and equipment is included |
---|
1733 | | - | |
---|
1734 | | - | |
---|
1735 | | - | in the manufacturing and assembling machinery and equipment |
---|
1736 | | - | exemption under Section 2 of this Act. |
---|
1737 | | - | (6) Personal property sold by a teacher-sponsored student |
---|
1738 | | - | organization affiliated with an elementary or secondary school |
---|
1739 | | - | located in Illinois. |
---|
1740 | | - | (7) Farm machinery and equipment, both new and used, |
---|
1741 | | - | including that manufactured on special order, certified by the |
---|
1742 | | - | purchaser to be used primarily for production agriculture or |
---|
1743 | | - | State or federal agricultural programs, including individual |
---|
1744 | | - | replacement parts for the machinery and equipment, including |
---|
1745 | | - | machinery and equipment purchased for lease, and including |
---|
1746 | | - | implements of husbandry defined in Section 1-130 of the |
---|
1747 | | - | Illinois Vehicle Code, farm machinery and agricultural |
---|
1748 | | - | chemical and fertilizer spreaders, and nurse wagons required |
---|
1749 | | - | to be registered under Section 3-809 of the Illinois Vehicle |
---|
1750 | | - | Code, but excluding other motor vehicles required to be |
---|
1751 | | - | registered under the Illinois Vehicle Code. Horticultural |
---|
1752 | | - | polyhouses or hoop houses used for propagating, growing, or |
---|
1753 | | - | overwintering plants shall be considered farm machinery and |
---|
1754 | | - | equipment under this item (7). Agricultural chemical tender |
---|
1755 | | - | tanks and dry boxes shall include units sold separately from a |
---|
1756 | | - | motor vehicle required to be licensed and units sold mounted |
---|
1757 | | - | on a motor vehicle required to be licensed if the selling price |
---|
1758 | | - | of the tender is separately stated. |
---|
1759 | | - | Farm machinery and equipment shall include precision |
---|
1760 | | - | farming equipment that is installed or purchased to be |
---|
1761 | | - | |
---|
1762 | | - | |
---|
1763 | | - | installed on farm machinery and equipment, including, but not |
---|
1764 | | - | limited to, tractors, harvesters, sprayers, planters, seeders, |
---|
1765 | | - | or spreaders. Precision farming equipment includes, but is not |
---|
1766 | | - | limited to, soil testing sensors, computers, monitors, |
---|
1767 | | - | software, global positioning and mapping systems, and other |
---|
1768 | | - | such equipment. |
---|
1769 | | - | Farm machinery and equipment also includes computers, |
---|
1770 | | - | sensors, software, and related equipment used primarily in the |
---|
1771 | | - | computer-assisted operation of production agriculture |
---|
1772 | | - | facilities, equipment, and activities such as, but not limited |
---|
1773 | | - | to, the collection, monitoring, and correlation of animal and |
---|
1774 | | - | crop data for the purpose of formulating animal diets and |
---|
1775 | | - | agricultural chemicals. |
---|
1776 | | - | Beginning on January 1, 2024, farm machinery and equipment |
---|
1777 | | - | also includes electrical power generation equipment used |
---|
1778 | | - | primarily for production agriculture. |
---|
1779 | | - | This item (7) is exempt from the provisions of Section |
---|
1780 | | - | 3-55. |
---|
1781 | | - | (8) Until June 30, 2013, fuel and petroleum products sold |
---|
1782 | | - | to or used by an air common carrier, certified by the carrier |
---|
1783 | | - | to be used for consumption, shipment, or storage in the |
---|
1784 | | - | conduct of its business as an air common carrier, for a flight |
---|
1785 | | - | destined for or returning from a location or locations outside |
---|
1786 | | - | the United States without regard to previous or subsequent |
---|
1787 | | - | domestic stopovers. |
---|
1788 | | - | Beginning July 1, 2013, fuel and petroleum products sold |
---|
1789 | | - | |
---|
1790 | | - | |
---|
1791 | | - | to or used by an air carrier, certified by the carrier to be |
---|
1792 | | - | used for consumption, shipment, or storage in the conduct of |
---|
1793 | | - | its business as an air common carrier, for a flight that (i) is |
---|
1794 | | - | engaged in foreign trade or is engaged in trade between the |
---|
1795 | | - | United States and any of its possessions and (ii) transports |
---|
1796 | | - | at least one individual or package for hire from the city of |
---|
1797 | | - | origination to the city of final destination on the same |
---|
1798 | | - | aircraft, without regard to a change in the flight number of |
---|
1799 | | - | that aircraft. |
---|
1800 | | - | (9) Proceeds of mandatory service charges separately |
---|
1801 | | - | stated on customers' bills for the purchase and consumption of |
---|
1802 | | - | food and beverages, to the extent that the proceeds of the |
---|
1803 | | - | service charge are in fact turned over as tips or as a |
---|
1804 | | - | substitute for tips to the employees who participate directly |
---|
1805 | | - | in preparing, serving, hosting or cleaning up the food or |
---|
1806 | | - | beverage function with respect to which the service charge is |
---|
1807 | | - | imposed. |
---|
1808 | | - | (10) Until July 1, 2003, oil field exploration, drilling, |
---|
1809 | | - | and production equipment, including (i) rigs and parts of |
---|
1810 | | - | rigs, rotary rigs, cable tool rigs, and workover rigs, (ii) |
---|
1811 | | - | pipe and tubular goods, including casing and drill strings, |
---|
1812 | | - | (iii) pumps and pump-jack units, (iv) storage tanks and flow |
---|
1813 | | - | lines, (v) any individual replacement part for oil field |
---|
1814 | | - | exploration, drilling, and production equipment, and (vi) |
---|
1815 | | - | machinery and equipment purchased for lease; but excluding |
---|
1816 | | - | motor vehicles required to be registered under the Illinois |
---|
1817 | | - | |
---|
1818 | | - | |
---|
1819 | | - | Vehicle Code. |
---|
1820 | | - | (11) Photoprocessing machinery and equipment, including |
---|
1821 | | - | repair and replacement parts, both new and used, including |
---|
1822 | | - | that manufactured on special order, certified by the purchaser |
---|
1823 | | - | to be used primarily for photoprocessing, and including |
---|
1824 | | - | photoprocessing machinery and equipment purchased for lease. |
---|
1825 | | - | (12) Until July 1, 2028, coal and aggregate exploration, |
---|
1826 | | - | mining, off-highway hauling, processing, maintenance, and |
---|
1827 | | - | reclamation equipment, including replacement parts and |
---|
1828 | | - | equipment, and including equipment purchased for lease, but |
---|
1829 | | - | excluding motor vehicles required to be registered under the |
---|
1830 | | - | Illinois Vehicle Code. The changes made to this Section by |
---|
1831 | | - | Public Act 97-767 apply on and after July 1, 2003, but no claim |
---|
1832 | | - | for credit or refund is allowed on or after August 16, 2013 |
---|
1833 | | - | (the effective date of Public Act 98-456) for such taxes paid |
---|
1834 | | - | during the period beginning July 1, 2003 and ending on August |
---|
1835 | | - | 16, 2013 (the effective date of Public Act 98-456). |
---|
1836 | | - | (13) Beginning January 1, 1992 and through June 30, 2016, |
---|
1837 | | - | food for human consumption that is to be consumed off the |
---|
1838 | | - | premises where it is sold (other than alcoholic beverages, |
---|
1839 | | - | soft drinks and food that has been prepared for immediate |
---|
1840 | | - | consumption) and prescription and non-prescription medicines, |
---|
1841 | | - | drugs, medical appliances, and insulin, urine testing |
---|
1842 | | - | materials, syringes, and needles used by diabetics, for human |
---|
1843 | | - | use, when purchased for use by a person receiving medical |
---|
1844 | | - | assistance under Article V of the Illinois Public Aid Code who |
---|
1845 | | - | |
---|
1846 | | - | |
---|
1847 | | - | resides in a licensed long-term care facility, as defined in |
---|
1848 | | - | the Nursing Home Care Act, or in a licensed facility as defined |
---|
1849 | | - | in the ID/DD Community Care Act, the MC/DD Act, or the |
---|
1850 | | - | Specialized Mental Health Rehabilitation Act of 2013. |
---|
1851 | | - | (14) Semen used for artificial insemination of livestock |
---|
1852 | | - | for direct agricultural production. |
---|
1853 | | - | (15) Horses, or interests in horses, registered with and |
---|
1854 | | - | meeting the requirements of any of the Arabian Horse Club |
---|
1855 | | - | Registry of America, Appaloosa Horse Club, American Quarter |
---|
1856 | | - | Horse Association, United States Trotting Association, or |
---|
1857 | | - | Jockey Club, as appropriate, used for purposes of breeding or |
---|
1858 | | - | racing for prizes. This item (15) is exempt from the |
---|
1859 | | - | provisions of Section 3-55, and the exemption provided for |
---|
1860 | | - | under this item (15) applies for all periods beginning May 30, |
---|
1861 | | - | 1995, but no claim for credit or refund is allowed on or after |
---|
1862 | | - | January 1, 2008 (the effective date of Public Act 95-88) for |
---|
1863 | | - | such taxes paid during the period beginning May 30, 2000 and |
---|
1864 | | - | ending on January 1, 2008 (the effective date of Public Act |
---|
1865 | | - | 95-88). |
---|
1866 | | - | (16) Computers and communications equipment utilized for |
---|
1867 | | - | any hospital purpose and equipment used in the diagnosis, |
---|
1868 | | - | analysis, or treatment of hospital patients sold to a lessor |
---|
1869 | | - | who leases the equipment, under a lease of one year or longer |
---|
1870 | | - | executed or in effect at the time of the purchase, to a |
---|
1871 | | - | hospital that has been issued an active tax exemption |
---|
1872 | | - | identification number by the Department under Section 1g of |
---|
1873 | | - | |
---|
1874 | | - | |
---|
1875 | | - | the Retailers' Occupation Tax Act. |
---|
1876 | | - | (17) Personal property sold to a lessor who leases the |
---|
1877 | | - | property, under a lease of one year or longer executed or in |
---|
1878 | | - | effect at the time of the purchase, to a governmental body that |
---|
1879 | | - | has been issued an active tax exemption identification number |
---|
1880 | | - | by the Department under Section 1g of the Retailers' |
---|
1881 | | - | Occupation Tax Act. |
---|
1882 | | - | (18) Beginning with taxable years ending on or after |
---|
1883 | | - | December 31, 1995 and ending with taxable years ending on or |
---|
1884 | | - | before December 31, 2004, personal property that is donated |
---|
1885 | | - | for disaster relief to be used in a State or federally declared |
---|
1886 | | - | disaster area in Illinois or bordering Illinois by a |
---|
1887 | | - | manufacturer or retailer that is registered in this State to a |
---|
1888 | | - | corporation, society, association, foundation, or institution |
---|
1889 | | - | that has been issued a sales tax exemption identification |
---|
1890 | | - | number by the Department that assists victims of the disaster |
---|
1891 | | - | who reside within the declared disaster area. |
---|
1892 | | - | (19) Beginning with taxable years ending on or after |
---|
1893 | | - | December 31, 1995 and ending with taxable years ending on or |
---|
1894 | | - | before December 31, 2004, personal property that is used in |
---|
1895 | | - | the performance of infrastructure repairs in this State, |
---|
1896 | | - | including, but not limited to, municipal roads and streets, |
---|
1897 | | - | access roads, bridges, sidewalks, waste disposal systems, |
---|
1898 | | - | water and sewer line extensions, water distribution and |
---|
1899 | | - | purification facilities, storm water drainage and retention |
---|
1900 | | - | facilities, and sewage treatment facilities, resulting from a |
---|
1901 | | - | |
---|
1902 | | - | |
---|
1903 | | - | State or federally declared disaster in Illinois or bordering |
---|
1904 | | - | Illinois when such repairs are initiated on facilities located |
---|
1905 | | - | in the declared disaster area within 6 months after the |
---|
1906 | | - | disaster. |
---|
1907 | | - | (20) Beginning July 1, 1999, game or game birds sold at a |
---|
1908 | | - | "game breeding and hunting preserve area" as that term is used |
---|
1909 | | - | in the Wildlife Code. This paragraph is exempt from the |
---|
1910 | | - | provisions of Section 3-55. |
---|
1911 | | - | (21) A motor vehicle, as that term is defined in Section |
---|
1912 | | - | 1-146 of the Illinois Vehicle Code, that is donated to a |
---|
1913 | | - | corporation, limited liability company, society, association, |
---|
1914 | | - | foundation, or institution that is determined by the |
---|
1915 | | - | Department to be organized and operated exclusively for |
---|
1916 | | - | educational purposes. For purposes of this exemption, "a |
---|
1917 | | - | corporation, limited liability company, society, association, |
---|
1918 | | - | foundation, or institution organized and operated exclusively |
---|
1919 | | - | for educational purposes" means all tax-supported public |
---|
1920 | | - | schools, private schools that offer systematic instruction in |
---|
1921 | | - | useful branches of learning by methods common to public |
---|
1922 | | - | schools and that compare favorably in their scope and |
---|
1923 | | - | intensity with the course of study presented in tax-supported |
---|
1924 | | - | schools, and vocational or technical schools or institutes |
---|
1925 | | - | organized and operated exclusively to provide a course of |
---|
1926 | | - | study of not less than 6 weeks duration and designed to prepare |
---|
1927 | | - | individuals to follow a trade or to pursue a manual, |
---|
1928 | | - | technical, mechanical, industrial, business, or commercial |
---|
1929 | | - | |
---|
1930 | | - | |
---|
1931 | | - | occupation. |
---|
1932 | | - | (22) Beginning January 1, 2000, personal property, |
---|
1933 | | - | including food, purchased through fundraising events for the |
---|
1934 | | - | benefit of a public or private elementary or secondary school, |
---|
1935 | | - | a group of those schools, or one or more school districts if |
---|
1936 | | - | the events are sponsored by an entity recognized by the school |
---|
1937 | | - | district that consists primarily of volunteers and includes |
---|
1938 | | - | parents and teachers of the school children. This paragraph |
---|
1939 | | - | does not apply to fundraising events (i) for the benefit of |
---|
1940 | | - | private home instruction or (ii) for which the fundraising |
---|
1941 | | - | entity purchases the personal property sold at the events from |
---|
1942 | | - | another individual or entity that sold the property for the |
---|
1943 | | - | purpose of resale by the fundraising entity and that profits |
---|
1944 | | - | from the sale to the fundraising entity. This paragraph is |
---|
1945 | | - | exempt from the provisions of Section 3-55. |
---|
1946 | | - | (23) Beginning January 1, 2000 and through December 31, |
---|
1947 | | - | 2001, new or used automatic vending machines that prepare and |
---|
1948 | | - | serve hot food and beverages, including coffee, soup, and |
---|
1949 | | - | other items, and replacement parts for these machines. |
---|
1950 | | - | Beginning January 1, 2002 and through June 30, 2003, machines |
---|
1951 | | - | and parts for machines used in commercial, coin-operated |
---|
1952 | | - | amusement and vending business if a use or occupation tax is |
---|
1953 | | - | paid on the gross receipts derived from the use of the |
---|
1954 | | - | commercial, coin-operated amusement and vending machines. This |
---|
1955 | | - | paragraph is exempt from the provisions of Section 3-55. |
---|
1956 | | - | (24) Beginning on August 2, 2001 (the effective date of |
---|
1957 | | - | |
---|
1958 | | - | |
---|
1959 | | - | Public Act 92-227), computers and communications equipment |
---|
1960 | | - | utilized for any hospital purpose and equipment used in the |
---|
1961 | | - | diagnosis, analysis, or treatment of hospital patients sold to |
---|
1962 | | - | a lessor who leases the equipment, under a lease of one year or |
---|
1963 | | - | longer executed or in effect at the time of the purchase, to a |
---|
1964 | | - | hospital that has been issued an active tax exemption |
---|
1965 | | - | identification number by the Department under Section 1g of |
---|
1966 | | - | the Retailers' Occupation Tax Act. This paragraph is exempt |
---|
1967 | | - | from the provisions of Section 3-55. |
---|
1968 | | - | (25) Beginning on August 2, 2001 (the effective date of |
---|
1969 | | - | Public Act 92-227), personal property sold to a lessor who |
---|
1970 | | - | leases the property, under a lease of one year or longer |
---|
1971 | | - | executed or in effect at the time of the purchase, to a |
---|
1972 | | - | governmental body that has been issued an active tax exemption |
---|
1973 | | - | identification number by the Department under Section 1g of |
---|
1974 | | - | the Retailers' Occupation Tax Act. This paragraph is exempt |
---|
1975 | | - | from the provisions of Section 3-55. |
---|
1976 | | - | (26) Beginning on January 1, 2002 and through June 30, |
---|
1977 | | - | 2016, tangible personal property purchased from an Illinois |
---|
1978 | | - | retailer by a taxpayer engaged in centralized purchasing |
---|
1979 | | - | activities in Illinois who will, upon receipt of the property |
---|
1980 | | - | in Illinois, temporarily store the property in Illinois (i) |
---|
1981 | | - | for the purpose of subsequently transporting it outside this |
---|
1982 | | - | State for use or consumption thereafter solely outside this |
---|
1983 | | - | State or (ii) for the purpose of being processed, fabricated, |
---|
1984 | | - | or manufactured into, attached to, or incorporated into other |
---|
1985 | | - | |
---|
1986 | | - | |
---|
1987 | | - | tangible personal property to be transported outside this |
---|
1988 | | - | State and thereafter used or consumed solely outside this |
---|
1989 | | - | State. The Director of Revenue shall, pursuant to rules |
---|
1990 | | - | adopted in accordance with the Illinois Administrative |
---|
1991 | | - | Procedure Act, issue a permit to any taxpayer in good standing |
---|
1992 | | - | with the Department who is eligible for the exemption under |
---|
1993 | | - | this paragraph (26). The permit issued under this paragraph |
---|
1994 | | - | (26) shall authorize the holder, to the extent and in the |
---|
1995 | | - | manner specified in the rules adopted under this Act, to |
---|
1996 | | - | purchase tangible personal property from a retailer exempt |
---|
1997 | | - | from the taxes imposed by this Act. Taxpayers shall maintain |
---|
1998 | | - | all necessary books and records to substantiate the use and |
---|
1999 | | - | consumption of all such tangible personal property outside of |
---|
2000 | | - | the State of Illinois. |
---|
2001 | | - | (27) Beginning January 1, 2008, tangible personal property |
---|
2002 | | - | used in the construction or maintenance of a community water |
---|
2003 | | - | supply, as defined under Section 3.145 of the Environmental |
---|
2004 | | - | Protection Act, that is operated by a not-for-profit |
---|
2005 | | - | corporation that holds a valid water supply permit issued |
---|
2006 | | - | under Title IV of the Environmental Protection Act. This |
---|
2007 | | - | paragraph is exempt from the provisions of Section 3-55. |
---|
2008 | | - | (28) Tangible personal property sold to a |
---|
2009 | | - | public-facilities corporation, as described in Section |
---|
2010 | | - | 11-65-10 of the Illinois Municipal Code, for purposes of |
---|
2011 | | - | constructing or furnishing a municipal convention hall, but |
---|
2012 | | - | only if the legal title to the municipal convention hall is |
---|
2013 | | - | |
---|
2014 | | - | |
---|
2015 | | - | transferred to the municipality without any further |
---|
2016 | | - | consideration by or on behalf of the municipality at the time |
---|
2017 | | - | of the completion of the municipal convention hall or upon the |
---|
2018 | | - | retirement or redemption of any bonds or other debt |
---|
2019 | | - | instruments issued by the public-facilities corporation in |
---|
2020 | | - | connection with the development of the municipal convention |
---|
2021 | | - | hall. This exemption includes existing public-facilities |
---|
2022 | | - | corporations as provided in Section 11-65-25 of the Illinois |
---|
2023 | | - | Municipal Code. This paragraph is exempt from the provisions |
---|
2024 | | - | of Section 3-55. |
---|
2025 | | - | (29) Beginning January 1, 2010 and continuing through |
---|
2026 | | - | December 31, 2029, materials, parts, equipment, components, |
---|
2027 | | - | and furnishings incorporated into or upon an aircraft as part |
---|
2028 | | - | of the modification, refurbishment, completion, replacement, |
---|
2029 | | - | repair, or maintenance of the aircraft. This exemption |
---|
2030 | | - | includes consumable supplies used in the modification, |
---|
2031 | | - | refurbishment, completion, replacement, repair, and |
---|
2032 | | - | maintenance of aircraft. However, until January 1, 2024, this |
---|
2033 | | - | exemption excludes any materials, parts, equipment, |
---|
2034 | | - | components, and consumable supplies used in the modification, |
---|
2035 | | - | replacement, repair, and maintenance of aircraft engines or |
---|
2036 | | - | power plants, whether such engines or power plants are |
---|
2037 | | - | installed or uninstalled upon any such aircraft. "Consumable |
---|
2038 | | - | supplies" include, but are not limited to, adhesive, tape, |
---|
2039 | | - | sandpaper, general purpose lubricants, cleaning solution, |
---|
2040 | | - | latex gloves, and protective films. |
---|
2041 | | - | |
---|
2042 | | - | |
---|
2043 | | - | Beginning January 1, 2010 and continuing through December |
---|
2044 | | - | 31, 2023, this exemption applies only to the transfer of |
---|
2045 | | - | qualifying tangible personal property incident to the |
---|
2046 | | - | modification, refurbishment, completion, replacement, repair, |
---|
2047 | | - | or maintenance of an aircraft by persons who (i) hold an Air |
---|
2048 | | - | Agency Certificate and are empowered to operate an approved |
---|
2049 | | - | repair station by the Federal Aviation Administration, (ii) |
---|
2050 | | - | have a Class IV Rating, and (iii) conduct operations in |
---|
2051 | | - | accordance with Part 145 of the Federal Aviation Regulations. |
---|
2052 | | - | The exemption does not include aircraft operated by a |
---|
2053 | | - | commercial air carrier providing scheduled passenger air |
---|
2054 | | - | service pursuant to authority issued under Part 121 or Part |
---|
2055 | | - | 129 of the Federal Aviation Regulations. From January 1, 2024 |
---|
2056 | | - | through December 31, 2029, this exemption applies only to the |
---|
2057 | | - | use of qualifying tangible personal property by: (A) persons |
---|
2058 | | - | who modify, refurbish, complete, repair, replace, or maintain |
---|
2059 | | - | aircraft and who (i) hold an Air Agency Certificate and are |
---|
2060 | | - | empowered to operate an approved repair station by the Federal |
---|
2061 | | - | Aviation Administration, (ii) have a Class IV Rating, and |
---|
2062 | | - | (iii) conduct operations in accordance with Part 145 of the |
---|
2063 | | - | Federal Aviation Regulations; and (B) persons who engage in |
---|
2064 | | - | the modification, replacement, repair, and maintenance of |
---|
2065 | | - | aircraft engines or power plants without regard to whether or |
---|
2066 | | - | not those persons meet the qualifications of item (A). |
---|
2067 | | - | The changes made to this paragraph (29) by Public Act |
---|
2068 | | - | 98-534 are declarative of existing law. It is the intent of the |
---|
2069 | | - | |
---|
2070 | | - | |
---|
2071 | | - | General Assembly that the exemption under this paragraph (29) |
---|
2072 | | - | applies continuously from January 1, 2010 through December 31, |
---|
2073 | | - | 2024; however, no claim for credit or refund is allowed for |
---|
2074 | | - | taxes paid as a result of the disallowance of this exemption on |
---|
2075 | | - | or after January 1, 2015 and prior to February 5, 2020 (the |
---|
2076 | | - | effective date of Public Act 101-629). |
---|
2077 | | - | (30) Beginning January 1, 2017 and through December 31, |
---|
2078 | | - | 2026, menstrual pads, tampons, and menstrual cups. |
---|
2079 | | - | (31) Tangible personal property transferred to a purchaser |
---|
2080 | | - | who is exempt from tax by operation of federal law. This |
---|
2081 | | - | paragraph is exempt from the provisions of Section 3-55. |
---|
2082 | | - | (32) Qualified tangible personal property used in the |
---|
2083 | | - | construction or operation of a data center that has been |
---|
2084 | | - | granted a certificate of exemption by the Department of |
---|
2085 | | - | Commerce and Economic Opportunity, whether that tangible |
---|
2086 | | - | personal property is purchased by the owner, operator, or |
---|
2087 | | - | tenant of the data center or by a contractor or subcontractor |
---|
2088 | | - | of the owner, operator, or tenant. Data centers that would |
---|
2089 | | - | have qualified for a certificate of exemption prior to January |
---|
2090 | | - | 1, 2020 had Public Act 101-31 been in effect, may apply for and |
---|
2091 | | - | obtain an exemption for subsequent purchases of computer |
---|
2092 | | - | equipment or enabling software purchased or leased to upgrade, |
---|
2093 | | - | supplement, or replace computer equipment or enabling software |
---|
2094 | | - | purchased or leased in the original investment that would have |
---|
2095 | | - | qualified. |
---|
2096 | | - | The Department of Commerce and Economic Opportunity shall |
---|
2097 | | - | |
---|
2098 | | - | |
---|
2099 | | - | grant a certificate of exemption under this item (32) to |
---|
2100 | | - | qualified data centers as defined by Section 605-1025 of the |
---|
2101 | | - | Department of Commerce and Economic Opportunity Law of the |
---|
2102 | | - | Civil Administrative Code of Illinois. |
---|
2103 | | - | For the purposes of this item (32): |
---|
2104 | | - | "Data center" means a building or a series of |
---|
2105 | | - | buildings rehabilitated or constructed to house working |
---|
2106 | | - | servers in one physical location or multiple sites within |
---|
2107 | | - | the State of Illinois. |
---|
2108 | | - | "Qualified tangible personal property" means: |
---|
2109 | | - | electrical systems and equipment; climate control and |
---|
2110 | | - | chilling equipment and systems; mechanical systems and |
---|
2111 | | - | equipment; monitoring and secure systems; emergency |
---|
2112 | | - | generators; hardware; computers; servers; data storage |
---|
2113 | | - | devices; network connectivity equipment; racks; cabinets; |
---|
2114 | | - | telecommunications cabling infrastructure; raised floor |
---|
2115 | | - | systems; peripheral components or systems; software; |
---|
2116 | | - | mechanical, electrical, or plumbing systems; battery |
---|
2117 | | - | systems; cooling systems and towers; temperature control |
---|
2118 | | - | systems; other cabling; and other data center |
---|
2119 | | - | infrastructure equipment and systems necessary to operate |
---|
2120 | | - | qualified tangible personal property, including fixtures; |
---|
2121 | | - | and component parts of any of the foregoing, including |
---|
2122 | | - | installation, maintenance, repair, refurbishment, and |
---|
2123 | | - | replacement of qualified tangible personal property to |
---|
2124 | | - | generate, transform, transmit, distribute, or manage |
---|
2125 | | - | |
---|
2126 | | - | |
---|
2127 | | - | electricity necessary to operate qualified tangible |
---|
2128 | | - | personal property; and all other tangible personal |
---|
2129 | | - | property that is essential to the operations of a computer |
---|
2130 | | - | data center. The term "qualified tangible personal |
---|
2131 | | - | property" also includes building materials physically |
---|
2132 | | - | incorporated into in to the qualifying data center. To |
---|
2133 | | - | document the exemption allowed under this Section, the |
---|
2134 | | - | retailer must obtain from the purchaser a copy of the |
---|
2135 | | - | certificate of eligibility issued by the Department of |
---|
2136 | | - | Commerce and Economic Opportunity. |
---|
2137 | | - | This item (32) is exempt from the provisions of Section |
---|
2138 | | - | 3-55. |
---|
2139 | | - | (33) Beginning July 1, 2022, breast pumps, breast pump |
---|
2140 | | - | collection and storage supplies, and breast pump kits. This |
---|
2141 | | - | item (33) is exempt from the provisions of Section 3-55. As |
---|
2142 | | - | used in this item (33): |
---|
2143 | | - | "Breast pump" means an electrically controlled or |
---|
2144 | | - | manually controlled pump device designed or marketed to be |
---|
2145 | | - | used to express milk from a human breast during lactation, |
---|
2146 | | - | including the pump device and any battery, AC adapter, or |
---|
2147 | | - | other power supply unit that is used to power the pump |
---|
2148 | | - | device and is packaged and sold with the pump device at the |
---|
2149 | | - | time of sale. |
---|
2150 | | - | "Breast pump collection and storage supplies" means |
---|
2151 | | - | items of tangible personal property designed or marketed |
---|
2152 | | - | to be used in conjunction with a breast pump to collect |
---|
2153 | | - | |
---|
2154 | | - | |
---|
2155 | | - | milk expressed from a human breast and to store collected |
---|
2156 | | - | milk until it is ready for consumption. |
---|
2157 | | - | "Breast pump collection and storage supplies" |
---|
2158 | | - | includes, but is not limited to: breast shields and breast |
---|
2159 | | - | shield connectors; breast pump tubes and tubing adapters; |
---|
2160 | | - | breast pump valves and membranes; backflow protectors and |
---|
2161 | | - | backflow protector adaptors; bottles and bottle caps |
---|
2162 | | - | specific to the operation of the breast pump; and breast |
---|
2163 | | - | milk storage bags. |
---|
2164 | | - | "Breast pump collection and storage supplies" does not |
---|
2165 | | - | include: (1) bottles and bottle caps not specific to the |
---|
2166 | | - | operation of the breast pump; (2) breast pump travel bags |
---|
2167 | | - | and other similar carrying accessories, including ice |
---|
2168 | | - | packs, labels, and other similar products; (3) breast pump |
---|
2169 | | - | cleaning supplies; (4) nursing bras, bra pads, breast |
---|
2170 | | - | shells, and other similar products; and (5) creams, |
---|
2171 | | - | ointments, and other similar products that relieve |
---|
2172 | | - | breastfeeding-related symptoms or conditions of the |
---|
2173 | | - | breasts or nipples, unless sold as part of a breast pump |
---|
2174 | | - | kit that is pre-packaged by the breast pump manufacturer |
---|
2175 | | - | or distributor. |
---|
2176 | | - | "Breast pump kit" means a kit that: (1) contains no |
---|
2177 | | - | more than a breast pump, breast pump collection and |
---|
2178 | | - | storage supplies, a rechargeable battery for operating the |
---|
2179 | | - | breast pump, a breastmilk cooler, bottle stands, ice |
---|
2180 | | - | packs, and a breast pump carrying case; and (2) is |
---|
2181 | | - | |
---|
2182 | | - | |
---|
2183 | | - | pre-packaged as a breast pump kit by the breast pump |
---|
2184 | | - | manufacturer or distributor. |
---|
2185 | | - | (34) Tangible personal property sold by or on behalf of |
---|
2186 | | - | the State Treasurer pursuant to the Revised Uniform Unclaimed |
---|
2187 | | - | Property Act. This item (34) is exempt from the provisions of |
---|
2188 | | - | Section 3-55. |
---|
2189 | | - | (35) Beginning on January 1, 2024, tangible personal |
---|
2190 | | - | property purchased by an active duty member of the armed |
---|
2191 | | - | forces of the United States who presents valid military |
---|
2192 | | - | identification and purchases the property using a form of |
---|
2193 | | - | payment where the federal government is the payor. The member |
---|
2194 | | - | of the armed forces must complete, at the point of sale, a form |
---|
2195 | | - | prescribed by the Department of Revenue documenting that the |
---|
2196 | | - | transaction is eligible for the exemption under this |
---|
2197 | | - | paragraph. Retailers must keep the form as documentation of |
---|
2198 | | - | the exemption in their records for a period of not less than 6 |
---|
2199 | | - | years. "Armed forces of the United States" means the United |
---|
2200 | | - | States Army, Navy, Air Force, Marine Corps, or Coast Guard. |
---|
2201 | | - | This paragraph is exempt from the provisions of Section 3-55. |
---|
2202 | | - | (36) Beginning on January 1, 2026, as further defined in |
---|
2203 | | - | Section 3-10, food prepared for immediate consumption and |
---|
2204 | | - | transferred incident to a sale of service subject to this Act |
---|
2205 | | - | or the Service Use Tax Act by an entity licensed under the |
---|
2206 | | - | Hospital Licensing Act, the Nursing Home Care Act, the |
---|
2207 | | - | Assisted Living and Shared Housing Act, the ID/DD Community |
---|
2208 | | - | Care Act, the MC/DD Act, the Specialized Mental Health |
---|
2209 | | - | |
---|
2210 | | - | |
---|
2211 | | - | Rehabilitation Act of 2013, or the Child Care Act of 1969 or by |
---|
2212 | | - | an entity that holds a permit issued pursuant to the Life Care |
---|
2213 | | - | Facilities Act. This item (36) is exempt from the provisions |
---|
2214 | | - | of Section 3-55. |
---|
2215 | | - | (37) Beginning on January 1, 2026, as further defined in |
---|
2216 | | - | Section 3-10, food for human consumption that is to be |
---|
2217 | | - | consumed off the premises where it is sold (other than |
---|
2218 | | - | alcoholic beverages, food consisting of or infused with adult |
---|
2219 | | - | use cannabis, soft drinks, candy, and food that has been |
---|
2220 | | - | prepared for immediate consumption). This item (37) is exempt |
---|
2221 | | - | from the provisions of Section 3-55. |
---|
2222 | | - | (Source: P.A. 102-16, eff. 6-17-21; 102-700, Article 70, |
---|
2223 | | - | Section 70-15, eff. 4-19-22; 102-700, Article 75, Section |
---|
2224 | | - | 75-15, eff. 4-19-22; 102-1026, eff. 5-27-22; 103-9, Article 5, |
---|
2225 | | - | Section 5-15, eff. 6-7-23; 103-9, Article 15, Section 15-15, |
---|
2226 | | - | eff. 6-7-23; 103-154, eff. 6-30-23; 103-384, eff. 1-1-24; |
---|
2227 | | - | revised 12-12-23.) |
---|
2228 | | - | (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10) |
---|
2229 | | - | Sec. 3-10. Rate of tax. Unless otherwise provided in this |
---|
2230 | | - | Section, the tax imposed by this Act is at the rate of 6.25% of |
---|
2231 | | - | the "selling price", as defined in Section 2 of the Service Use |
---|
2232 | | - | Tax Act, of the tangible personal property. For the purpose of |
---|
2233 | | - | computing this tax, in no event shall the "selling price" be |
---|
2234 | | - | less than the cost price to the serviceman of the tangible |
---|
2235 | | - | personal property transferred. The selling price of each item |
---|
2236 | | - | |
---|
2237 | | - | |
---|
2238 | | - | of tangible personal property transferred as an incident of a |
---|
2239 | | - | sale of service may be shown as a distinct and separate item on |
---|
2240 | | - | the serviceman's billing to the service customer. If the |
---|
2241 | | - | selling price is not so shown, the selling price of the |
---|
2242 | | - | tangible personal property is deemed to be 50% of the |
---|
2243 | | - | serviceman's entire billing to the service customer. When, |
---|
2244 | | - | however, a serviceman contracts to design, develop, and |
---|
2245 | | - | produce special order machinery or equipment, the tax imposed |
---|
2246 | | - | by this Act shall be based on the serviceman's cost price of |
---|
2247 | | - | the tangible personal property transferred incident to the |
---|
2248 | | - | completion of the contract. |
---|
2249 | | - | Beginning on July 1, 2000 and through December 31, 2000, |
---|
2250 | | - | with respect to motor fuel, as defined in Section 1.1 of the |
---|
2251 | | - | Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of |
---|
2252 | | - | the Use Tax Act, the tax is imposed at the rate of 1.25%. |
---|
2253 | | - | With respect to gasohol, as defined in the Use Tax Act, the |
---|
2254 | | - | tax imposed by this Act shall apply to (i) 70% of the cost |
---|
2255 | | - | price of property transferred as an incident to the sale of |
---|
2256 | | - | service on or after January 1, 1990, and before July 1, 2003, |
---|
2257 | | - | (ii) 80% of the selling price of property transferred as an |
---|
2258 | | - | incident to the sale of service on or after July 1, 2003 and on |
---|
2259 | | - | or before July 1, 2017, (iii) 100% of the selling price of |
---|
2260 | | - | property transferred as an incident to the sale of service |
---|
2261 | | - | after July 1, 2017 and prior to January 1, 2024, (iv) 90% of |
---|
2262 | | - | the selling price of property transferred as an incident to |
---|
2263 | | - | the sale of service on or after January 1, 2024 and on or |
---|
2264 | | - | |
---|
2265 | | - | |
---|
2266 | | - | before December 31, 2028, and (v) 100% of the selling price of |
---|
2267 | | - | property transferred as an incident to the sale of service |
---|
2268 | | - | after December 31, 2028. If, at any time, however, the tax |
---|
2269 | | - | under this Act on sales of gasohol, as defined in the Use Tax |
---|
2270 | | - | Act, is imposed at the rate of 1.25%, then the tax imposed by |
---|
2271 | | - | this Act applies to 100% of the proceeds of sales of gasohol |
---|
2272 | | - | made during that time. |
---|
2273 | | - | With respect to mid-range ethanol blends, as defined in |
---|
2274 | | - | Section 3-44.3 of the Use Tax Act, the tax imposed by this Act |
---|
2275 | | - | applies to (i) 80% of the selling price of property |
---|
2276 | | - | transferred as an incident to the sale of service on or after |
---|
2277 | | - | January 1, 2024 and on or before December 31, 2028 and (ii) |
---|
2278 | | - | 100% of the selling price of property transferred as an |
---|
2279 | | - | incident to the sale of service after December 31, 2028. If, at |
---|
2280 | | - | any time, however, the tax under this Act on sales of mid-range |
---|
2281 | | - | ethanol blends is imposed at the rate of 1.25%, then the tax |
---|
2282 | | - | imposed by this Act applies to 100% of the selling price of |
---|
2283 | | - | mid-range ethanol blends transferred as an incident to the |
---|
2284 | | - | sale of service during that time. |
---|
2285 | | - | With respect to majority blended ethanol fuel, as defined |
---|
2286 | | - | in the Use Tax Act, the tax imposed by this Act does not apply |
---|
2287 | | - | to the selling price of property transferred as an incident to |
---|
2288 | | - | the sale of service on or after July 1, 2003 and on or before |
---|
2289 | | - | December 31, 2028 but applies to 100% of the selling price |
---|
2290 | | - | thereafter. |
---|
2291 | | - | With respect to biodiesel blends, as defined in the Use |
---|
2292 | | - | |
---|
2293 | | - | |
---|
2294 | | - | Tax Act, with no less than 1% and no more than 10% biodiesel, |
---|
2295 | | - | the tax imposed by this Act applies to (i) 80% of the selling |
---|
2296 | | - | price of property transferred as an incident to the sale of |
---|
2297 | | - | service on or after July 1, 2003 and on or before December 31, |
---|
2298 | | - | 2018 and (ii) 100% of the proceeds of the selling price after |
---|
2299 | | - | December 31, 2018 and before January 1, 2024. On and after |
---|
2300 | | - | January 1, 2024 and on or before December 31, 2030, the |
---|
2301 | | - | taxation of biodiesel, renewable diesel, and biodiesel blends |
---|
2302 | | - | shall be as provided in Section 3-5.1 of the Use Tax Act. If, |
---|
2303 | | - | at any time, however, the tax under this Act on sales of |
---|
2304 | | - | biodiesel blends, as defined in the Use Tax Act, with no less |
---|
2305 | | - | than 1% and no more than 10% biodiesel is imposed at the rate |
---|
2306 | | - | of 1.25%, then the tax imposed by this Act applies to 100% of |
---|
2307 | | - | the proceeds of sales of biodiesel blends with no less than 1% |
---|
2308 | | - | and no more than 10% biodiesel made during that time. |
---|
2309 | | - | With respect to biodiesel, as defined in the Use Tax Act, |
---|
2310 | | - | and biodiesel blends, as defined in the Use Tax Act, with more |
---|
2311 | | - | than 10% but no more than 99% biodiesel material, the tax |
---|
2312 | | - | imposed by this Act does not apply to the proceeds of the |
---|
2313 | | - | selling price of property transferred as an incident to the |
---|
2314 | | - | sale of service on or after July 1, 2003 and on or before |
---|
2315 | | - | December 31, 2023. On and after January 1, 2024 and on or |
---|
2316 | | - | before December 31, 2030, the taxation of biodiesel, renewable |
---|
2317 | | - | diesel, and biodiesel blends shall be as provided in Section |
---|
2318 | | - | 3-5.1 of the Use Tax Act. |
---|
2319 | | - | At the election of any registered serviceman made for each |
---|
2320 | | - | |
---|
2321 | | - | |
---|
2322 | | - | fiscal year, sales of service in which the aggregate annual |
---|
2323 | | - | cost price of tangible personal property transferred as an |
---|
2324 | | - | incident to the sales of service is less than 35%, or 75% in |
---|
2325 | | - | the case of servicemen transferring prescription drugs or |
---|
2326 | | - | servicemen engaged in graphic arts production, of the |
---|
2327 | | - | aggregate annual total gross receipts from all sales of |
---|
2328 | | - | service, the tax imposed by this Act shall be based on the |
---|
2329 | | - | serviceman's cost price of the tangible personal property |
---|
2330 | | - | transferred incident to the sale of those services. |
---|
2331 | | - | Until July 1, 2022 and from beginning again on July 1, 2023 |
---|
2332 | | - | through December 31, 2025, the tax shall be imposed at the rate |
---|
2333 | | - | of 1% on food prepared for immediate consumption and |
---|
2334 | | - | transferred incident to a sale of service subject to this Act |
---|
2335 | | - | or the Service Use Tax Act by an entity licensed under the |
---|
2336 | | - | Hospital Licensing Act, the Nursing Home Care Act, the |
---|
2337 | | - | Assisted Living and Shared Housing Act, the ID/DD Community |
---|
2338 | | - | Care Act, the MC/DD Act, the Specialized Mental Health |
---|
2339 | | - | Rehabilitation Act of 2013, or the Child Care Act of 1969, or |
---|
2340 | | - | an entity that holds a permit issued pursuant to the Life Care |
---|
2341 | | - | Facilities Act. Until July 1, 2022 and from beginning again on |
---|
2342 | | - | July 1, 2023 through December 31, 2025, the tax shall also be |
---|
2343 | | - | imposed at the rate of 1% on food for human consumption that is |
---|
2344 | | - | to be consumed off the premises where it is sold (other than |
---|
2345 | | - | alcoholic beverages, food consisting of or infused with adult |
---|
2346 | | - | use cannabis, soft drinks, and food that has been prepared for |
---|
2347 | | - | immediate consumption and is not otherwise included in this |
---|
2348 | | - | |
---|
2349 | | - | |
---|
2350 | | - | paragraph). |
---|
2351 | | - | Beginning on July 1, 2022 and until July 1, 2023, the tax |
---|
2352 | | - | shall be imposed at the rate of 0% on food prepared for |
---|
2353 | | - | immediate consumption and transferred incident to a sale of |
---|
2354 | | - | service subject to this Act or the Service Use Tax Act by an |
---|
2355 | | - | entity licensed under the Hospital Licensing Act, the Nursing |
---|
2356 | | - | Home Care Act, the Assisted Living and Shared Housing Act, the |
---|
2357 | | - | ID/DD Community Care Act, the MC/DD Act, the Specialized |
---|
2358 | | - | Mental Health Rehabilitation Act of 2013, or the Child Care |
---|
2359 | | - | Act of 1969, or an entity that holds a permit issued pursuant |
---|
2360 | | - | to the Life Care Facilities Act. Beginning July 1, 2022 and |
---|
2361 | | - | until July 1, 2023, the tax shall also be imposed at the rate |
---|
2362 | | - | of 0% on food for human consumption that is to be consumed off |
---|
2363 | | - | the premises where it is sold (other than alcoholic beverages, |
---|
2364 | | - | food consisting of or infused with adult use cannabis, soft |
---|
2365 | | - | drinks, and food that has been prepared for immediate |
---|
2366 | | - | consumption and is not otherwise included in this paragraph). |
---|
2367 | | - | On and after January 1, 2026, food prepared for immediate |
---|
2368 | | - | consumption and transferred incident to a sale of service |
---|
2369 | | - | subject to this Act or the Service Use Tax Act by an entity |
---|
2370 | | - | licensed under the Hospital Licensing Act, the Nursing Home |
---|
2371 | | - | Care Act, the Assisted Living and Shared Housing Act, the |
---|
2372 | | - | ID/DD Community Care Act, the MC/DD Act, the Specialized |
---|
2373 | | - | Mental Health Rehabilitation Act of 2013, or the Child Care |
---|
2374 | | - | Act of 1969, or an entity that holds a permit issued pursuant |
---|
2375 | | - | to the Life Care Facilities Act is exempt from the tax imposed |
---|
2376 | | - | |
---|
2377 | | - | |
---|
2378 | | - | by this Act. On and after January 1, 2026, food for human |
---|
2379 | | - | consumption that is to be consumed off the premises where it is |
---|
2380 | | - | sold (other than alcoholic beverages, food consisting of or |
---|
2381 | | - | infused with adult use cannabis, soft drinks, candy, and food |
---|
2382 | | - | that has been prepared for immediate consumption and is not |
---|
2383 | | - | otherwise included in this paragraph) is exempt from the tax |
---|
2384 | | - | imposed by this Act. |
---|
2385 | | - | The tax shall also be imposed at the rate of 1% on |
---|
2386 | | - | prescription and nonprescription medicines, drugs, medical |
---|
2387 | | - | appliances, products classified as Class III medical devices |
---|
2388 | | - | by the United States Food and Drug Administration that are |
---|
2389 | | - | used for cancer treatment pursuant to a prescription, as well |
---|
2390 | | - | as any accessories and components related to those devices, |
---|
2391 | | - | modifications to a motor vehicle for the purpose of rendering |
---|
2392 | | - | it usable by a person with a disability, and insulin, blood |
---|
2393 | | - | sugar testing materials, syringes, and needles used by human |
---|
2394 | | - | diabetics. For the purposes of this Section, until September |
---|
2395 | | - | 1, 2009: the term "soft drinks" means any complete, finished, |
---|
2396 | | - | ready-to-use, non-alcoholic drink, whether carbonated or not, |
---|
2397 | | - | including, but not limited to, soda water, cola, fruit juice, |
---|
2398 | | - | vegetable juice, carbonated water, and all other preparations |
---|
2399 | | - | commonly known as soft drinks of whatever kind or description |
---|
2400 | | - | that are contained in any closed or sealed can, carton, or |
---|
2401 | | - | container, regardless of size; but "soft drinks" does not |
---|
2402 | | - | include coffee, tea, non-carbonated water, infant formula, |
---|
2403 | | - | milk or milk products as defined in the Grade A Pasteurized |
---|
2404 | | - | |
---|
2405 | | - | |
---|
2406 | | - | Milk and Milk Products Act, or drinks containing 50% or more |
---|
2407 | | - | natural fruit or vegetable juice. |
---|
2408 | | - | Notwithstanding any other provisions of this Act, |
---|
2409 | | - | beginning September 1, 2009, "soft drinks" means non-alcoholic |
---|
2410 | | - | beverages that contain natural or artificial sweeteners. "Soft |
---|
2411 | | - | drinks" does not include beverages that contain milk or milk |
---|
2412 | | - | products, soy, rice or similar milk substitutes, or greater |
---|
2413 | | - | than 50% of vegetable or fruit juice by volume. |
---|
2414 | | - | Until August 1, 2009, and notwithstanding any other |
---|
2415 | | - | provisions of this Act, "food for human consumption that is to |
---|
2416 | | - | be consumed off the premises where it is sold" includes all |
---|
2417 | | - | food sold through a vending machine, except soft drinks and |
---|
2418 | | - | food products that are dispensed hot from a vending machine, |
---|
2419 | | - | regardless of the location of the vending machine. Beginning |
---|
2420 | | - | August 1, 2009, and notwithstanding any other provisions of |
---|
2421 | | - | this Act, "food for human consumption that is to be consumed |
---|
2422 | | - | off the premises where it is sold" includes all food sold |
---|
2423 | | - | through a vending machine, except soft drinks, candy, and food |
---|
2424 | | - | products that are dispensed hot from a vending machine, |
---|
2425 | | - | regardless of the location of the vending machine. |
---|
2426 | | - | Notwithstanding any other provisions of this Act, |
---|
2427 | | - | beginning September 1, 2009, "food for human consumption that |
---|
2428 | | - | is to be consumed off the premises where it is sold" does not |
---|
2429 | | - | include candy. For purposes of this Section, "candy" means a |
---|
2430 | | - | preparation of sugar, honey, or other natural or artificial |
---|
2431 | | - | sweeteners in combination with chocolate, fruits, nuts or |
---|
2432 | | - | |
---|
2433 | | - | |
---|
2434 | | - | other ingredients or flavorings in the form of bars, drops, or |
---|
2435 | | - | pieces. "Candy" does not include any preparation that contains |
---|
2436 | | - | flour or requires refrigeration. |
---|
2437 | | - | Notwithstanding any other provisions of this Act, |
---|
2438 | | - | beginning September 1, 2009, "nonprescription medicines and |
---|
2439 | | - | drugs" does not include grooming and hygiene products. For |
---|
2440 | | - | purposes of this Section, "grooming and hygiene products" |
---|
2441 | | - | includes, but is not limited to, soaps and cleaning solutions, |
---|
2442 | | - | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan |
---|
2443 | | - | lotions and screens, unless those products are available by |
---|
2444 | | - | prescription only, regardless of whether the products meet the |
---|
2445 | | - | definition of "over-the-counter-drugs". For the purposes of |
---|
2446 | | - | this paragraph, "over-the-counter-drug" means a drug for human |
---|
2447 | | - | use that contains a label that identifies the product as a drug |
---|
2448 | | - | as required by 21 CFR 201.66. The "over-the-counter-drug" |
---|
2449 | | - | label includes: |
---|
2450 | | - | (A) a "Drug Facts" panel; or |
---|
2451 | | - | (B) a statement of the "active ingredient(s)" with a |
---|
2452 | | - | list of those ingredients contained in the compound, |
---|
2453 | | - | substance or preparation. |
---|
2454 | | - | Beginning on January 1, 2014 (the effective date of Public |
---|
2455 | | - | Act 98-122), "prescription and nonprescription medicines and |
---|
2456 | | - | drugs" includes medical cannabis purchased from a registered |
---|
2457 | | - | dispensing organization under the Compassionate Use of Medical |
---|
2458 | | - | Cannabis Program Act. |
---|
2459 | | - | As used in this Section, "adult use cannabis" means |
---|
2460 | | - | |
---|
2461 | | - | |
---|
2462 | | - | cannabis subject to tax under the Cannabis Cultivation |
---|
2463 | | - | Privilege Tax Law and the Cannabis Purchaser Excise Tax Law |
---|
2464 | | - | and does not include cannabis subject to tax under the |
---|
2465 | | - | Compassionate Use of Medical Cannabis Program Act. |
---|
2466 | | - | (Source: P.A. 102-4, eff. 4-27-21; 102-16, eff. 6-17-21; |
---|
2467 | | - | 102-700, Article 20, Section 20-15, eff. 4-19-22; 102-700, |
---|
2468 | | - | Article 60, Section 60-25, eff. 4-19-22; 103-9, eff. 6-7-23; |
---|
2469 | | - | 103-154, eff. 6-30-23.) |
---|
2470 | | - | Section 20. The Retailers' Occupation Tax Act is amended |
---|
2471 | | - | by changing Sections 2-5, 2-10, and 2-27 as follows: |
---|
2472 | | - | (35 ILCS 120/2-5) |
---|
2473 | | - | Sec. 2-5. Exemptions. Gross receipts from proceeds from |
---|
2474 | | - | the sale of the following tangible personal property are |
---|
2475 | | - | exempt from the tax imposed by this Act: |
---|
2476 | | - | (1) Farm chemicals. |
---|
2477 | | - | (2) Farm machinery and equipment, both new and used, |
---|
2478 | | - | including that manufactured on special order, certified by |
---|
2479 | | - | the purchaser to be used primarily for production |
---|
2480 | | - | agriculture or State or federal agricultural programs, |
---|
2481 | | - | including individual replacement parts for the machinery |
---|
2482 | | - | and equipment, including machinery and equipment purchased |
---|
2483 | | - | for lease, and including implements of husbandry defined |
---|
2484 | | - | in Section 1-130 of the Illinois Vehicle Code, farm |
---|
2485 | | - | machinery and agricultural chemical and fertilizer |
---|
2486 | | - | |
---|
2487 | | - | |
---|
2488 | | - | spreaders, and nurse wagons required to be registered |
---|
2489 | | - | under Section 3-809 of the Illinois Vehicle Code, but |
---|
2490 | | - | excluding other motor vehicles required to be registered |
---|
2491 | | - | under the Illinois Vehicle Code. Horticultural polyhouses |
---|
2492 | | - | or hoop houses used for propagating, growing, or |
---|
2493 | | - | overwintering plants shall be considered farm machinery |
---|
2494 | | - | and equipment under this item (2). Agricultural chemical |
---|
2495 | | - | tender tanks and dry boxes shall include units sold |
---|
2496 | | - | separately from a motor vehicle required to be licensed |
---|
2497 | | - | and units sold mounted on a motor vehicle required to be |
---|
2498 | | - | licensed, if the selling price of the tender is separately |
---|
2499 | | - | stated. |
---|
2500 | | - | Farm machinery and equipment shall include precision |
---|
2501 | | - | farming equipment that is installed or purchased to be |
---|
2502 | | - | installed on farm machinery and equipment including, but |
---|
2503 | | - | not limited to, tractors, harvesters, sprayers, planters, |
---|
2504 | | - | seeders, or spreaders. Precision farming equipment |
---|
2505 | | - | includes, but is not limited to, soil testing sensors, |
---|
2506 | | - | computers, monitors, software, global positioning and |
---|
2507 | | - | mapping systems, and other such equipment. |
---|
2508 | | - | Farm machinery and equipment also includes computers, |
---|
2509 | | - | sensors, software, and related equipment used primarily in |
---|
2510 | | - | the computer-assisted operation of production agriculture |
---|
2511 | | - | facilities, equipment, and activities such as, but not |
---|
2512 | | - | limited to, the collection, monitoring, and correlation of |
---|
2513 | | - | animal and crop data for the purpose of formulating animal |
---|
2514 | | - | |
---|
2515 | | - | |
---|
2516 | | - | diets and agricultural chemicals. |
---|
2517 | | - | Beginning on January 1, 2024, farm machinery and |
---|
2518 | | - | equipment also includes electrical power generation |
---|
2519 | | - | equipment used primarily for production agriculture. |
---|
2520 | | - | This item (2) is exempt from the provisions of Section |
---|
2521 | | - | 2-70. |
---|
2522 | | - | (3) Until July 1, 2003, distillation machinery and |
---|
2523 | | - | equipment, sold as a unit or kit, assembled or installed |
---|
2524 | | - | by the retailer, certified by the user to be used only for |
---|
2525 | | - | the production of ethyl alcohol that will be used for |
---|
2526 | | - | consumption as motor fuel or as a component of motor fuel |
---|
2527 | | - | for the personal use of the user, and not subject to sale |
---|
2528 | | - | or resale. |
---|
2529 | | - | (4) Until July 1, 2003 and beginning again September |
---|
2530 | | - | 1, 2004 through August 30, 2014, graphic arts machinery |
---|
2531 | | - | and equipment, including repair and replacement parts, |
---|
2532 | | - | both new and used, and including that manufactured on |
---|
2533 | | - | special order or purchased for lease, certified by the |
---|
2534 | | - | purchaser to be used primarily for graphic arts |
---|
2535 | | - | production. Equipment includes chemicals or chemicals |
---|
2536 | | - | acting as catalysts but only if the chemicals or chemicals |
---|
2537 | | - | acting as catalysts effect a direct and immediate change |
---|
2538 | | - | upon a graphic arts product. Beginning on July 1, 2017, |
---|
2539 | | - | graphic arts machinery and equipment is included in the |
---|
2540 | | - | manufacturing and assembling machinery and equipment |
---|
2541 | | - | exemption under paragraph (14). |
---|
2542 | | - | |
---|
2543 | | - | |
---|
2544 | | - | (5) A motor vehicle that is used for automobile |
---|
2545 | | - | renting, as defined in the Automobile Renting Occupation |
---|
2546 | | - | and Use Tax Act. This paragraph is exempt from the |
---|
2547 | | - | provisions of Section 2-70. |
---|
2548 | | - | (6) Personal property sold by a teacher-sponsored |
---|
2549 | | - | student organization affiliated with an elementary or |
---|
2550 | | - | secondary school located in Illinois. |
---|
2551 | | - | (7) Until July 1, 2003, proceeds of that portion of |
---|
2552 | | - | the selling price of a passenger car the sale of which is |
---|
2553 | | - | subject to the Replacement Vehicle Tax. |
---|
2554 | | - | (8) Personal property sold to an Illinois county fair |
---|
2555 | | - | association for use in conducting, operating, or promoting |
---|
2556 | | - | the county fair. |
---|
2557 | | - | (9) Personal property sold to a not-for-profit arts or |
---|
2558 | | - | cultural organization that establishes, by proof required |
---|
2559 | | - | by the Department by rule, that it has received an |
---|
2560 | | - | exemption under Section 501(c)(3) of the Internal Revenue |
---|
2561 | | - | Code and that is organized and operated primarily for the |
---|
2562 | | - | presentation or support of arts or cultural programming, |
---|
2563 | | - | activities, or services. These organizations include, but |
---|
2564 | | - | are not limited to, music and dramatic arts organizations |
---|
2565 | | - | such as symphony orchestras and theatrical groups, arts |
---|
2566 | | - | and cultural service organizations, local arts councils, |
---|
2567 | | - | visual arts organizations, and media arts organizations. |
---|
2568 | | - | On and after July 1, 2001 (the effective date of Public Act |
---|
2569 | | - | 92-35), however, an entity otherwise eligible for this |
---|
2570 | | - | |
---|
2571 | | - | |
---|
2572 | | - | exemption shall not make tax-free purchases unless it has |
---|
2573 | | - | an active identification number issued by the Department. |
---|
2574 | | - | (10) Personal property sold by a corporation, society, |
---|
2575 | | - | association, foundation, institution, or organization, |
---|
2576 | | - | other than a limited liability company, that is organized |
---|
2577 | | - | and operated as a not-for-profit service enterprise for |
---|
2578 | | - | the benefit of persons 65 years of age or older if the |
---|
2579 | | - | personal property was not purchased by the enterprise for |
---|
2580 | | - | the purpose of resale by the enterprise. |
---|
2581 | | - | (11) Except as otherwise provided in this Section, |
---|
2582 | | - | personal property sold to a governmental body, to a |
---|
2583 | | - | corporation, society, association, foundation, or |
---|
2584 | | - | institution organized and operated exclusively for |
---|
2585 | | - | charitable, religious, or educational purposes, or to a |
---|
2586 | | - | not-for-profit corporation, society, association, |
---|
2587 | | - | foundation, institution, or organization that has no |
---|
2588 | | - | compensated officers or employees and that is organized |
---|
2589 | | - | and operated primarily for the recreation of persons 55 |
---|
2590 | | - | years of age or older. A limited liability company may |
---|
2591 | | - | qualify for the exemption under this paragraph only if the |
---|
2592 | | - | limited liability company is organized and operated |
---|
2593 | | - | exclusively for educational purposes. On and after July 1, |
---|
2594 | | - | 1987, however, no entity otherwise eligible for this |
---|
2595 | | - | exemption shall make tax-free purchases unless it has an |
---|
2596 | | - | active identification number issued by the Department. |
---|
2597 | | - | (12) (Blank). |
---|
2598 | | - | |
---|
2599 | | - | |
---|
2600 | | - | (12-5) On and after July 1, 2003 and through June 30, |
---|
2601 | | - | 2004, motor vehicles of the second division with a gross |
---|
2602 | | - | vehicle weight in excess of 8,000 pounds that are subject |
---|
2603 | | - | to the commercial distribution fee imposed under Section |
---|
2604 | | - | 3-815.1 of the Illinois Vehicle Code. Beginning on July 1, |
---|
2605 | | - | 2004 and through June 30, 2005, the use in this State of |
---|
2606 | | - | motor vehicles of the second division: (i) with a gross |
---|
2607 | | - | vehicle weight rating in excess of 8,000 pounds; (ii) that |
---|
2608 | | - | are subject to the commercial distribution fee imposed |
---|
2609 | | - | under Section 3-815.1 of the Illinois Vehicle Code; and |
---|
2610 | | - | (iii) that are primarily used for commercial purposes. |
---|
2611 | | - | Through June 30, 2005, this exemption applies to repair |
---|
2612 | | - | and replacement parts added after the initial purchase of |
---|
2613 | | - | such a motor vehicle if that motor vehicle is used in a |
---|
2614 | | - | manner that would qualify for the rolling stock exemption |
---|
2615 | | - | otherwise provided for in this Act. For purposes of this |
---|
2616 | | - | paragraph, "used for commercial purposes" means the |
---|
2617 | | - | transportation of persons or property in furtherance of |
---|
2618 | | - | any commercial or industrial enterprise whether for-hire |
---|
2619 | | - | or not. |
---|
2620 | | - | (13) Proceeds from sales to owners, lessors, or |
---|
2621 | | - | shippers of tangible personal property that is utilized by |
---|
2622 | | - | interstate carriers for hire for use as rolling stock |
---|
2623 | | - | moving in interstate commerce and equipment operated by a |
---|
2624 | | - | telecommunications provider, licensed as a common carrier |
---|
2625 | | - | by the Federal Communications Commission, which is |
---|
2626 | | - | |
---|
2627 | | - | |
---|
2628 | | - | permanently installed in or affixed to aircraft moving in |
---|
2629 | | - | interstate commerce. |
---|
2630 | | - | (14) Machinery and equipment that will be used by the |
---|
2631 | | - | purchaser, or a lessee of the purchaser, primarily in the |
---|
2632 | | - | process of manufacturing or assembling tangible personal |
---|
2633 | | - | property for wholesale or retail sale or lease, whether |
---|
2634 | | - | the sale or lease is made directly by the manufacturer or |
---|
2635 | | - | by some other person, whether the materials used in the |
---|
2636 | | - | process are owned by the manufacturer or some other |
---|
2637 | | - | person, or whether the sale or lease is made apart from or |
---|
2638 | | - | as an incident to the seller's engaging in the service |
---|
2639 | | - | occupation of producing machines, tools, dies, jigs, |
---|
2640 | | - | patterns, gauges, or other similar items of no commercial |
---|
2641 | | - | value on special order for a particular purchaser. The |
---|
2642 | | - | exemption provided by this paragraph (14) does not include |
---|
2643 | | - | machinery and equipment used in (i) the generation of |
---|
2644 | | - | electricity for wholesale or retail sale; (ii) the |
---|
2645 | | - | generation or treatment of natural or artificial gas for |
---|
2646 | | - | wholesale or retail sale that is delivered to customers |
---|
2647 | | - | through pipes, pipelines, or mains; or (iii) the treatment |
---|
2648 | | - | of water for wholesale or retail sale that is delivered to |
---|
2649 | | - | customers through pipes, pipelines, or mains. The |
---|
2650 | | - | provisions of Public Act 98-583 are declaratory of |
---|
2651 | | - | existing law as to the meaning and scope of this |
---|
2652 | | - | exemption. Beginning on July 1, 2017, the exemption |
---|
2653 | | - | provided by this paragraph (14) includes, but is not |
---|
2654 | | - | |
---|
2655 | | - | |
---|
2656 | | - | limited to, graphic arts machinery and equipment, as |
---|
2657 | | - | defined in paragraph (4) of this Section. |
---|
2658 | | - | (15) Proceeds of mandatory service charges separately |
---|
2659 | | - | stated on customers' bills for purchase and consumption of |
---|
2660 | | - | food and beverages, to the extent that the proceeds of the |
---|
2661 | | - | service charge are in fact turned over as tips or as a |
---|
2662 | | - | substitute for tips to the employees who participate |
---|
2663 | | - | directly in preparing, serving, hosting or cleaning up the |
---|
2664 | | - | food or beverage function with respect to which the |
---|
2665 | | - | service charge is imposed. |
---|
2666 | | - | (16) Tangible personal property sold to a purchaser if |
---|
2667 | | - | the purchaser is exempt from use tax by operation of |
---|
2668 | | - | federal law. This paragraph is exempt from the provisions |
---|
2669 | | - | of Section 2-70. |
---|
2670 | | - | (17) Tangible personal property sold to a common |
---|
2671 | | - | carrier by rail or motor that receives the physical |
---|
2672 | | - | possession of the property in Illinois and that transports |
---|
2673 | | - | the property, or shares with another common carrier in the |
---|
2674 | | - | transportation of the property, out of Illinois on a |
---|
2675 | | - | standard uniform bill of lading showing the seller of the |
---|
2676 | | - | property as the shipper or consignor of the property to a |
---|
2677 | | - | destination outside Illinois, for use outside Illinois. |
---|
2678 | | - | (18) Legal tender, currency, medallions, or gold or |
---|
2679 | | - | silver coinage issued by the State of Illinois, the |
---|
2680 | | - | government of the United States of America, or the |
---|
2681 | | - | government of any foreign country, and bullion. |
---|
2682 | | - | |
---|
2683 | | - | |
---|
2684 | | - | (19) Until July 1, 2003, oil field exploration, |
---|
2685 | | - | drilling, and production equipment, including (i) rigs and |
---|
2686 | | - | parts of rigs, rotary rigs, cable tool rigs, and workover |
---|
2687 | | - | rigs, (ii) pipe and tubular goods, including casing and |
---|
2688 | | - | drill strings, (iii) pumps and pump-jack units, (iv) |
---|
2689 | | - | storage tanks and flow lines, (v) any individual |
---|
2690 | | - | replacement part for oil field exploration, drilling, and |
---|
2691 | | - | production equipment, and (vi) machinery and equipment |
---|
2692 | | - | purchased for lease; but excluding motor vehicles required |
---|
2693 | | - | to be registered under the Illinois Vehicle Code. |
---|
2694 | | - | (20) Photoprocessing machinery and equipment, |
---|
2695 | | - | including repair and replacement parts, both new and used, |
---|
2696 | | - | including that manufactured on special order, certified by |
---|
2697 | | - | the purchaser to be used primarily for photoprocessing, |
---|
2698 | | - | and including photoprocessing machinery and equipment |
---|
2699 | | - | purchased for lease. |
---|
2700 | | - | (21) Until July 1, 2028, coal and aggregate |
---|
2701 | | - | exploration, mining, off-highway hauling, processing, |
---|
2702 | | - | maintenance, and reclamation equipment, including |
---|
2703 | | - | replacement parts and equipment, and including equipment |
---|
2704 | | - | purchased for lease, but excluding motor vehicles required |
---|
2705 | | - | to be registered under the Illinois Vehicle Code. The |
---|
2706 | | - | changes made to this Section by Public Act 97-767 apply on |
---|
2707 | | - | and after July 1, 2003, but no claim for credit or refund |
---|
2708 | | - | is allowed on or after August 16, 2013 (the effective date |
---|
2709 | | - | of Public Act 98-456) for such taxes paid during the |
---|
2710 | | - | |
---|
2711 | | - | |
---|
2712 | | - | period beginning July 1, 2003 and ending on August 16, |
---|
2713 | | - | 2013 (the effective date of Public Act 98-456). |
---|
2714 | | - | (22) Until June 30, 2013, fuel and petroleum products |
---|
2715 | | - | sold to or used by an air carrier, certified by the carrier |
---|
2716 | | - | to be used for consumption, shipment, or storage in the |
---|
2717 | | - | conduct of its business as an air common carrier, for a |
---|
2718 | | - | flight destined for or returning from a location or |
---|
2719 | | - | locations outside the United States without regard to |
---|
2720 | | - | previous or subsequent domestic stopovers. |
---|
2721 | | - | Beginning July 1, 2013, fuel and petroleum products |
---|
2722 | | - | sold to or used by an air carrier, certified by the carrier |
---|
2723 | | - | to be used for consumption, shipment, or storage in the |
---|
2724 | | - | conduct of its business as an air common carrier, for a |
---|
2725 | | - | flight that (i) is engaged in foreign trade or is engaged |
---|
2726 | | - | in trade between the United States and any of its |
---|
2727 | | - | possessions and (ii) transports at least one individual or |
---|
2728 | | - | package for hire from the city of origination to the city |
---|
2729 | | - | of final destination on the same aircraft, without regard |
---|
2730 | | - | to a change in the flight number of that aircraft. |
---|
2731 | | - | (23) A transaction in which the purchase order is |
---|
2732 | | - | received by a florist who is located outside Illinois, but |
---|
2733 | | - | who has a florist located in Illinois deliver the property |
---|
2734 | | - | to the purchaser or the purchaser's donee in Illinois. |
---|
2735 | | - | (24) Fuel consumed or used in the operation of ships, |
---|
2736 | | - | barges, or vessels that are used primarily in or for the |
---|
2737 | | - | transportation of property or the conveyance of persons |
---|
2738 | | - | |
---|
2739 | | - | |
---|
2740 | | - | for hire on rivers bordering on this State if the fuel is |
---|
2741 | | - | delivered by the seller to the purchaser's barge, ship, or |
---|
2742 | | - | vessel while it is afloat upon that bordering river. |
---|
2743 | | - | (25) Except as provided in item (25-5) of this |
---|
2744 | | - | Section, a motor vehicle sold in this State to a |
---|
2745 | | - | nonresident even though the motor vehicle is delivered to |
---|
2746 | | - | the nonresident in this State, if the motor vehicle is not |
---|
2747 | | - | to be titled in this State, and if a drive-away permit is |
---|
2748 | | - | issued to the motor vehicle as provided in Section 3-603 |
---|
2749 | | - | of the Illinois Vehicle Code or if the nonresident |
---|
2750 | | - | purchaser has vehicle registration plates to transfer to |
---|
2751 | | - | the motor vehicle upon returning to his or her home state. |
---|
2752 | | - | The issuance of the drive-away permit or having the |
---|
2753 | | - | out-of-state registration plates to be transferred is |
---|
2754 | | - | prima facie evidence that the motor vehicle will not be |
---|
2755 | | - | titled in this State. |
---|
2756 | | - | (25-5) The exemption under item (25) does not apply if |
---|
2757 | | - | the state in which the motor vehicle will be titled does |
---|
2758 | | - | not allow a reciprocal exemption for a motor vehicle sold |
---|
2759 | | - | and delivered in that state to an Illinois resident but |
---|
2760 | | - | titled in Illinois. The tax collected under this Act on |
---|
2761 | | - | the sale of a motor vehicle in this State to a resident of |
---|
2762 | | - | another state that does not allow a reciprocal exemption |
---|
2763 | | - | shall be imposed at a rate equal to the state's rate of tax |
---|
2764 | | - | on taxable property in the state in which the purchaser is |
---|
2765 | | - | a resident, except that the tax shall not exceed the tax |
---|
2766 | | - | |
---|
2767 | | - | |
---|
2768 | | - | that would otherwise be imposed under this Act. At the |
---|
2769 | | - | time of the sale, the purchaser shall execute a statement, |
---|
2770 | | - | signed under penalty of perjury, of his or her intent to |
---|
2771 | | - | title the vehicle in the state in which the purchaser is a |
---|
2772 | | - | resident within 30 days after the sale and of the fact of |
---|
2773 | | - | the payment to the State of Illinois of tax in an amount |
---|
2774 | | - | equivalent to the state's rate of tax on taxable property |
---|
2775 | | - | in his or her state of residence and shall submit the |
---|
2776 | | - | statement to the appropriate tax collection agency in his |
---|
2777 | | - | or her state of residence. In addition, the retailer must |
---|
2778 | | - | retain a signed copy of the statement in his or her |
---|
2779 | | - | records. Nothing in this item shall be construed to |
---|
2780 | | - | require the removal of the vehicle from this state |
---|
2781 | | - | following the filing of an intent to title the vehicle in |
---|
2782 | | - | the purchaser's state of residence if the purchaser titles |
---|
2783 | | - | the vehicle in his or her state of residence within 30 days |
---|
2784 | | - | after the date of sale. The tax collected under this Act in |
---|
2785 | | - | accordance with this item (25-5) shall be proportionately |
---|
2786 | | - | distributed as if the tax were collected at the 6.25% |
---|
2787 | | - | general rate imposed under this Act. |
---|
2788 | | - | (25-7) Beginning on July 1, 2007, no tax is imposed |
---|
2789 | | - | under this Act on the sale of an aircraft, as defined in |
---|
2790 | | - | Section 3 of the Illinois Aeronautics Act, if all of the |
---|
2791 | | - | following conditions are met: |
---|
2792 | | - | (1) the aircraft leaves this State within 15 days |
---|
2793 | | - | after the later of either the issuance of the final |
---|
2794 | | - | |
---|
2795 | | - | |
---|
2796 | | - | billing for the sale of the aircraft, or the |
---|
2797 | | - | authorized approval for return to service, completion |
---|
2798 | | - | of the maintenance record entry, and completion of the |
---|
2799 | | - | test flight and ground test for inspection, as |
---|
2800 | | - | required by 14 CFR 91.407; |
---|
2801 | | - | (2) the aircraft is not based or registered in |
---|
2802 | | - | this State after the sale of the aircraft; and |
---|
2803 | | - | (3) the seller retains in his or her books and |
---|
2804 | | - | records and provides to the Department a signed and |
---|
2805 | | - | dated certification from the purchaser, on a form |
---|
2806 | | - | prescribed by the Department, certifying that the |
---|
2807 | | - | requirements of this item (25-7) are met. The |
---|
2808 | | - | certificate must also include the name and address of |
---|
2809 | | - | the purchaser, the address of the location where the |
---|
2810 | | - | aircraft is to be titled or registered, the address of |
---|
2811 | | - | the primary physical location of the aircraft, and |
---|
2812 | | - | other information that the Department may reasonably |
---|
2813 | | - | require. |
---|
2814 | | - | For purposes of this item (25-7): |
---|
2815 | | - | "Based in this State" means hangared, stored, or |
---|
2816 | | - | otherwise used, excluding post-sale customizations as |
---|
2817 | | - | defined in this Section, for 10 or more days in each |
---|
2818 | | - | 12-month period immediately following the date of the sale |
---|
2819 | | - | of the aircraft. |
---|
2820 | | - | "Registered in this State" means an aircraft |
---|
2821 | | - | registered with the Department of Transportation, |
---|
2822 | | - | |
---|
2823 | | - | |
---|
2824 | | - | Aeronautics Division, or titled or registered with the |
---|
2825 | | - | Federal Aviation Administration to an address located in |
---|
2826 | | - | this State. |
---|
2827 | | - | This paragraph (25-7) is exempt from the provisions of |
---|
2828 | | - | Section 2-70. |
---|
2829 | | - | (26) Semen used for artificial insemination of |
---|
2830 | | - | livestock for direct agricultural production. |
---|
2831 | | - | (27) Horses, or interests in horses, registered with |
---|
2832 | | - | and meeting the requirements of any of the Arabian Horse |
---|
2833 | | - | Club Registry of America, Appaloosa Horse Club, American |
---|
2834 | | - | Quarter Horse Association, United States Trotting |
---|
2835 | | - | Association, or Jockey Club, as appropriate, used for |
---|
2836 | | - | purposes of breeding or racing for prizes. This item (27) |
---|
2837 | | - | is exempt from the provisions of Section 2-70, and the |
---|
2838 | | - | exemption provided for under this item (27) applies for |
---|
2839 | | - | all periods beginning May 30, 1995, but no claim for |
---|
2840 | | - | credit or refund is allowed on or after January 1, 2008 |
---|
2841 | | - | (the effective date of Public Act 95-88) for such taxes |
---|
2842 | | - | paid during the period beginning May 30, 2000 and ending |
---|
2843 | | - | on January 1, 2008 (the effective date of Public Act |
---|
2844 | | - | 95-88). |
---|
2845 | | - | (28) Computers and communications equipment utilized |
---|
2846 | | - | for any hospital purpose and equipment used in the |
---|
2847 | | - | diagnosis, analysis, or treatment of hospital patients |
---|
2848 | | - | sold to a lessor who leases the equipment, under a lease of |
---|
2849 | | - | one year or longer executed or in effect at the time of the |
---|
2850 | | - | |
---|
2851 | | - | |
---|
2852 | | - | purchase, to a hospital that has been issued an active tax |
---|
2853 | | - | exemption identification number by the Department under |
---|
2854 | | - | Section 1g of this Act. |
---|
2855 | | - | (29) Personal property sold to a lessor who leases the |
---|
2856 | | - | property, under a lease of one year or longer executed or |
---|
2857 | | - | in effect at the time of the purchase, to a governmental |
---|
2858 | | - | body that has been issued an active tax exemption |
---|
2859 | | - | identification number by the Department under Section 1g |
---|
2860 | | - | of this Act. |
---|
2861 | | - | (30) Beginning with taxable years ending on or after |
---|
2862 | | - | December 31, 1995 and ending with taxable years ending on |
---|
2863 | | - | or before December 31, 2004, personal property that is |
---|
2864 | | - | donated for disaster relief to be used in a State or |
---|
2865 | | - | federally declared disaster area in Illinois or bordering |
---|
2866 | | - | Illinois by a manufacturer or retailer that is registered |
---|
2867 | | - | in this State to a corporation, society, association, |
---|
2868 | | - | foundation, or institution that has been issued a sales |
---|
2869 | | - | tax exemption identification number by the Department that |
---|
2870 | | - | assists victims of the disaster who reside within the |
---|
2871 | | - | declared disaster area. |
---|
2872 | | - | (31) Beginning with taxable years ending on or after |
---|
2873 | | - | December 31, 1995 and ending with taxable years ending on |
---|
2874 | | - | or before December 31, 2004, personal property that is |
---|
2875 | | - | used in the performance of infrastructure repairs in this |
---|
2876 | | - | State, including, but not limited to, municipal roads and |
---|
2877 | | - | streets, access roads, bridges, sidewalks, waste disposal |
---|
2878 | | - | |
---|
2879 | | - | |
---|
2880 | | - | systems, water and sewer line extensions, water |
---|
2881 | | - | distribution and purification facilities, storm water |
---|
2882 | | - | drainage and retention facilities, and sewage treatment |
---|
2883 | | - | facilities, resulting from a State or federally declared |
---|
2884 | | - | disaster in Illinois or bordering Illinois when such |
---|
2885 | | - | repairs are initiated on facilities located in the |
---|
2886 | | - | declared disaster area within 6 months after the disaster. |
---|
2887 | | - | (32) Beginning July 1, 1999, game or game birds sold |
---|
2888 | | - | at a "game breeding and hunting preserve area" as that |
---|
2889 | | - | term is used in the Wildlife Code. This paragraph is |
---|
2890 | | - | exempt from the provisions of Section 2-70. |
---|
2891 | | - | (33) A motor vehicle, as that term is defined in |
---|
2892 | | - | Section 1-146 of the Illinois Vehicle Code, that is |
---|
2893 | | - | donated to a corporation, limited liability company, |
---|
2894 | | - | society, association, foundation, or institution that is |
---|
2895 | | - | determined by the Department to be organized and operated |
---|
2896 | | - | exclusively for educational purposes. For purposes of this |
---|
2897 | | - | exemption, "a corporation, limited liability company, |
---|
2898 | | - | society, association, foundation, or institution organized |
---|
2899 | | - | and operated exclusively for educational purposes" means |
---|
2900 | | - | all tax-supported public schools, private schools that |
---|
2901 | | - | offer systematic instruction in useful branches of |
---|
2902 | | - | learning by methods common to public schools and that |
---|
2903 | | - | compare favorably in their scope and intensity with the |
---|
2904 | | - | course of study presented in tax-supported schools, and |
---|
2905 | | - | vocational or technical schools or institutes organized |
---|
2906 | | - | |
---|
2907 | | - | |
---|
2908 | | - | and operated exclusively to provide a course of study of |
---|
2909 | | - | not less than 6 weeks duration and designed to prepare |
---|
2910 | | - | individuals to follow a trade or to pursue a manual, |
---|
2911 | | - | technical, mechanical, industrial, business, or commercial |
---|
2912 | | - | occupation. |
---|
2913 | | - | (34) Beginning January 1, 2000, personal property, |
---|
2914 | | - | including food, purchased through fundraising events for |
---|
2915 | | - | the benefit of a public or private elementary or secondary |
---|
2916 | | - | school, a group of those schools, or one or more school |
---|
2917 | | - | districts if the events are sponsored by an entity |
---|
2918 | | - | recognized by the school district that consists primarily |
---|
2919 | | - | of volunteers and includes parents and teachers of the |
---|
2920 | | - | school children. This paragraph does not apply to |
---|
2921 | | - | fundraising events (i) for the benefit of private home |
---|
2922 | | - | instruction or (ii) for which the fundraising entity |
---|
2923 | | - | purchases the personal property sold at the events from |
---|
2924 | | - | another individual or entity that sold the property for |
---|
2925 | | - | the purpose of resale by the fundraising entity and that |
---|
2926 | | - | profits from the sale to the fundraising entity. This |
---|
2927 | | - | paragraph is exempt from the provisions of Section 2-70. |
---|
2928 | | - | (35) Beginning January 1, 2000 and through December |
---|
2929 | | - | 31, 2001, new or used automatic vending machines that |
---|
2930 | | - | prepare and serve hot food and beverages, including |
---|
2931 | | - | coffee, soup, and other items, and replacement parts for |
---|
2932 | | - | these machines. Beginning January 1, 2002 and through June |
---|
2933 | | - | 30, 2003, machines and parts for machines used in |
---|
2934 | | - | |
---|
2935 | | - | |
---|
2936 | | - | commercial, coin-operated amusement and vending business |
---|
2937 | | - | if a use or occupation tax is paid on the gross receipts |
---|
2938 | | - | derived from the use of the commercial, coin-operated |
---|
2939 | | - | amusement and vending machines. This paragraph is exempt |
---|
2940 | | - | from the provisions of Section 2-70. |
---|
2941 | | - | (35-5) Beginning August 23, 2001 and through June 30, |
---|
2942 | | - | 2016, food for human consumption that is to be consumed |
---|
2943 | | - | off the premises where it is sold (other than alcoholic |
---|
2944 | | - | beverages, soft drinks, and food that has been prepared |
---|
2945 | | - | for immediate consumption) and prescription and |
---|
2946 | | - | nonprescription medicines, drugs, medical appliances, and |
---|
2947 | | - | insulin, urine testing materials, syringes, and needles |
---|
2948 | | - | used by diabetics, for human use, when purchased for use |
---|
2949 | | - | by a person receiving medical assistance under Article V |
---|
2950 | | - | of the Illinois Public Aid Code who resides in a licensed |
---|
2951 | | - | long-term care facility, as defined in the Nursing Home |
---|
2952 | | - | Care Act, or a licensed facility as defined in the ID/DD |
---|
2953 | | - | Community Care Act, the MC/DD Act, or the Specialized |
---|
2954 | | - | Mental Health Rehabilitation Act of 2013. |
---|
2955 | | - | (36) Beginning August 2, 2001, computers and |
---|
2956 | | - | communications equipment utilized for any hospital purpose |
---|
2957 | | - | and equipment used in the diagnosis, analysis, or |
---|
2958 | | - | treatment of hospital patients sold to a lessor who leases |
---|
2959 | | - | the equipment, under a lease of one year or longer |
---|
2960 | | - | executed or in effect at the time of the purchase, to a |
---|
2961 | | - | hospital that has been issued an active tax exemption |
---|
2962 | | - | |
---|
2963 | | - | |
---|
2964 | | - | identification number by the Department under Section 1g |
---|
2965 | | - | of this Act. This paragraph is exempt from the provisions |
---|
2966 | | - | of Section 2-70. |
---|
2967 | | - | (37) Beginning August 2, 2001, personal property sold |
---|
2968 | | - | to a lessor who leases the property, under a lease of one |
---|
2969 | | - | year or longer executed or in effect at the time of the |
---|
2970 | | - | purchase, to a governmental body that has been issued an |
---|
2971 | | - | active tax exemption identification number by the |
---|
2972 | | - | Department under Section 1g of this Act. This paragraph is |
---|
2973 | | - | exempt from the provisions of Section 2-70. |
---|
2974 | | - | (38) Beginning on January 1, 2002 and through June 30, |
---|
2975 | | - | 2016, tangible personal property purchased from an |
---|
2976 | | - | Illinois retailer by a taxpayer engaged in centralized |
---|
2977 | | - | purchasing activities in Illinois who will, upon receipt |
---|
2978 | | - | of the property in Illinois, temporarily store the |
---|
2979 | | - | property in Illinois (i) for the purpose of subsequently |
---|
2980 | | - | transporting it outside this State for use or consumption |
---|
2981 | | - | thereafter solely outside this State or (ii) for the |
---|
2982 | | - | purpose of being processed, fabricated, or manufactured |
---|
2983 | | - | into, attached to, or incorporated into other tangible |
---|
2984 | | - | personal property to be transported outside this State and |
---|
2985 | | - | thereafter used or consumed solely outside this State. The |
---|
2986 | | - | Director of Revenue shall, pursuant to rules adopted in |
---|
2987 | | - | accordance with the Illinois Administrative Procedure Act, |
---|
2988 | | - | issue a permit to any taxpayer in good standing with the |
---|
2989 | | - | Department who is eligible for the exemption under this |
---|
2990 | | - | |
---|
2991 | | - | |
---|
2992 | | - | paragraph (38). The permit issued under this paragraph |
---|
2993 | | - | (38) shall authorize the holder, to the extent and in the |
---|
2994 | | - | manner specified in the rules adopted under this Act, to |
---|
2995 | | - | purchase tangible personal property from a retailer exempt |
---|
2996 | | - | from the taxes imposed by this Act. Taxpayers shall |
---|
2997 | | - | maintain all necessary books and records to substantiate |
---|
2998 | | - | the use and consumption of all such tangible personal |
---|
2999 | | - | property outside of the State of Illinois. |
---|
3000 | | - | (39) Beginning January 1, 2008, tangible personal |
---|
3001 | | - | property used in the construction or maintenance of a |
---|
3002 | | - | community water supply, as defined under Section 3.145 of |
---|
3003 | | - | the Environmental Protection Act, that is operated by a |
---|
3004 | | - | not-for-profit corporation that holds a valid water supply |
---|
3005 | | - | permit issued under Title IV of the Environmental |
---|
3006 | | - | Protection Act. This paragraph is exempt from the |
---|
3007 | | - | provisions of Section 2-70. |
---|
3008 | | - | (40) Beginning January 1, 2010 and continuing through |
---|
3009 | | - | December 31, 2029, materials, parts, equipment, |
---|
3010 | | - | components, and furnishings incorporated into or upon an |
---|
3011 | | - | aircraft as part of the modification, refurbishment, |
---|
3012 | | - | completion, replacement, repair, or maintenance of the |
---|
3013 | | - | aircraft. This exemption includes consumable supplies used |
---|
3014 | | - | in the modification, refurbishment, completion, |
---|
3015 | | - | replacement, repair, and maintenance of aircraft. However, |
---|
3016 | | - | until January 1, 2024, this exemption excludes any |
---|
3017 | | - | materials, parts, equipment, components, and consumable |
---|
3018 | | - | |
---|
3019 | | - | |
---|
3020 | | - | supplies used in the modification, replacement, repair, |
---|
3021 | | - | and maintenance of aircraft engines or power plants, |
---|
3022 | | - | whether such engines or power plants are installed or |
---|
3023 | | - | uninstalled upon any such aircraft. "Consumable supplies" |
---|
3024 | | - | include, but are not limited to, adhesive, tape, |
---|
3025 | | - | sandpaper, general purpose lubricants, cleaning solution, |
---|
3026 | | - | latex gloves, and protective films. |
---|
3027 | | - | Beginning January 1, 2010 and continuing through |
---|
3028 | | - | December 31, 2023, this exemption applies only to the sale |
---|
3029 | | - | of qualifying tangible personal property to persons who |
---|
3030 | | - | modify, refurbish, complete, replace, or maintain an |
---|
3031 | | - | aircraft and who (i) hold an Air Agency Certificate and |
---|
3032 | | - | are empowered to operate an approved repair station by the |
---|
3033 | | - | Federal Aviation Administration, (ii) have a Class IV |
---|
3034 | | - | Rating, and (iii) conduct operations in accordance with |
---|
3035 | | - | Part 145 of the Federal Aviation Regulations. The |
---|
3036 | | - | exemption does not include aircraft operated by a |
---|
3037 | | - | commercial air carrier providing scheduled passenger air |
---|
3038 | | - | service pursuant to authority issued under Part 121 or |
---|
3039 | | - | Part 129 of the Federal Aviation Regulations. From January |
---|
3040 | | - | 1, 2024 through December 31, 2029, this exemption applies |
---|
3041 | | - | only to the use of qualifying tangible personal property |
---|
3042 | | - | by: (A) persons who modify, refurbish, complete, repair, |
---|
3043 | | - | replace, or maintain aircraft and who (i) hold an Air |
---|
3044 | | - | Agency Certificate and are empowered to operate an |
---|
3045 | | - | approved repair station by the Federal Aviation |
---|
3046 | | - | |
---|
3047 | | - | |
---|
3048 | | - | Administration, (ii) have a Class IV Rating, and (iii) |
---|
3049 | | - | conduct operations in accordance with Part 145 of the |
---|
3050 | | - | Federal Aviation Regulations; and (B) persons who engage |
---|
3051 | | - | in the modification, replacement, repair, and maintenance |
---|
3052 | | - | of aircraft engines or power plants without regard to |
---|
3053 | | - | whether or not those persons meet the qualifications of |
---|
3054 | | - | item (A). |
---|
3055 | | - | The changes made to this paragraph (40) by Public Act |
---|
3056 | | - | 98-534 are declarative of existing law. It is the intent |
---|
3057 | | - | of the General Assembly that the exemption under this |
---|
3058 | | - | paragraph (40) applies continuously from January 1, 2010 |
---|
3059 | | - | through December 31, 2024; however, no claim for credit or |
---|
3060 | | - | refund is allowed for taxes paid as a result of the |
---|
3061 | | - | disallowance of this exemption on or after January 1, 2015 |
---|
3062 | | - | and prior to February 5, 2020 (the effective date of |
---|
3063 | | - | Public Act 101-629). |
---|
3064 | | - | (41) Tangible personal property sold to a |
---|
3065 | | - | public-facilities corporation, as described in Section |
---|
3066 | | - | 11-65-10 of the Illinois Municipal Code, for purposes of |
---|
3067 | | - | constructing or furnishing a municipal convention hall, |
---|
3068 | | - | but only if the legal title to the municipal convention |
---|
3069 | | - | hall is transferred to the municipality without any |
---|
3070 | | - | further consideration by or on behalf of the municipality |
---|
3071 | | - | at the time of the completion of the municipal convention |
---|
3072 | | - | hall or upon the retirement or redemption of any bonds or |
---|
3073 | | - | other debt instruments issued by the public-facilities |
---|
3074 | | - | |
---|
3075 | | - | |
---|
3076 | | - | corporation in connection with the development of the |
---|
3077 | | - | municipal convention hall. This exemption includes |
---|
3078 | | - | existing public-facilities corporations as provided in |
---|
3079 | | - | Section 11-65-25 of the Illinois Municipal Code. This |
---|
3080 | | - | paragraph is exempt from the provisions of Section 2-70. |
---|
3081 | | - | (42) Beginning January 1, 2017 and through December |
---|
3082 | | - | 31, 2026, menstrual pads, tampons, and menstrual cups. |
---|
3083 | | - | (43) Merchandise that is subject to the Rental |
---|
3084 | | - | Purchase Agreement Occupation and Use Tax. The purchaser |
---|
3085 | | - | must certify that the item is purchased to be rented |
---|
3086 | | - | subject to a rental-purchase rental purchase agreement, as |
---|
3087 | | - | defined in the Rental-Purchase Rental Purchase Agreement |
---|
3088 | | - | Act, and provide proof of registration under the Rental |
---|
3089 | | - | Purchase Agreement Occupation and Use Tax Act. This |
---|
3090 | | - | paragraph is exempt from the provisions of Section 2-70. |
---|
3091 | | - | (44) Qualified tangible personal property used in the |
---|
3092 | | - | construction or operation of a data center that has been |
---|
3093 | | - | granted a certificate of exemption by the Department of |
---|
3094 | | - | Commerce and Economic Opportunity, whether that tangible |
---|
3095 | | - | personal property is purchased by the owner, operator, or |
---|
3096 | | - | tenant of the data center or by a contractor or |
---|
3097 | | - | subcontractor of the owner, operator, or tenant. Data |
---|
3098 | | - | centers that would have qualified for a certificate of |
---|
3099 | | - | exemption prior to January 1, 2020 had Public Act 101-31 |
---|
3100 | | - | been in effect, may apply for and obtain an exemption for |
---|
3101 | | - | subsequent purchases of computer equipment or enabling |
---|
3102 | | - | |
---|
3103 | | - | |
---|
3104 | | - | software purchased or leased to upgrade, supplement, or |
---|
3105 | | - | replace computer equipment or enabling software purchased |
---|
3106 | | - | or leased in the original investment that would have |
---|
3107 | | - | qualified. |
---|
3108 | | - | The Department of Commerce and Economic Opportunity |
---|
3109 | | - | shall grant a certificate of exemption under this item |
---|
3110 | | - | (44) to qualified data centers as defined by Section |
---|
3111 | | - | 605-1025 of the Department of Commerce and Economic |
---|
3112 | | - | Opportunity Law of the Civil Administrative Code of |
---|
3113 | | - | Illinois. |
---|
3114 | | - | For the purposes of this item (44): |
---|
3115 | | - | "Data center" means a building or a series of |
---|
3116 | | - | buildings rehabilitated or constructed to house |
---|
3117 | | - | working servers in one physical location or multiple |
---|
3118 | | - | sites within the State of Illinois. |
---|
3119 | | - | "Qualified tangible personal property" means: |
---|
3120 | | - | electrical systems and equipment; climate control and |
---|
3121 | | - | chilling equipment and systems; mechanical systems and |
---|
3122 | | - | equipment; monitoring and secure systems; emergency |
---|
3123 | | - | generators; hardware; computers; servers; data storage |
---|
3124 | | - | devices; network connectivity equipment; racks; |
---|
3125 | | - | cabinets; telecommunications cabling infrastructure; |
---|
3126 | | - | raised floor systems; peripheral components or |
---|
3127 | | - | systems; software; mechanical, electrical, or plumbing |
---|
3128 | | - | systems; battery systems; cooling systems and towers; |
---|
3129 | | - | temperature control systems; other cabling; and other |
---|
3130 | | - | |
---|
3131 | | - | |
---|
3132 | | - | data center infrastructure equipment and systems |
---|
3133 | | - | necessary to operate qualified tangible personal |
---|
3134 | | - | property, including fixtures; and component parts of |
---|
3135 | | - | any of the foregoing, including installation, |
---|
3136 | | - | maintenance, repair, refurbishment, and replacement of |
---|
3137 | | - | qualified tangible personal property to generate, |
---|
3138 | | - | transform, transmit, distribute, or manage electricity |
---|
3139 | | - | necessary to operate qualified tangible personal |
---|
3140 | | - | property; and all other tangible personal property |
---|
3141 | | - | that is essential to the operations of a computer data |
---|
3142 | | - | center. The term "qualified tangible personal |
---|
3143 | | - | property" also includes building materials physically |
---|
3144 | | - | incorporated into the qualifying data center. To |
---|
3145 | | - | document the exemption allowed under this Section, the |
---|
3146 | | - | retailer must obtain from the purchaser a copy of the |
---|
3147 | | - | certificate of eligibility issued by the Department of |
---|
3148 | | - | Commerce and Economic Opportunity. |
---|
3149 | | - | This item (44) is exempt from the provisions of |
---|
3150 | | - | Section 2-70. |
---|
3151 | | - | (45) Beginning January 1, 2020 and through December |
---|
3152 | | - | 31, 2020, sales of tangible personal property made by a |
---|
3153 | | - | marketplace seller over a marketplace for which tax is due |
---|
3154 | | - | under this Act but for which use tax has been collected and |
---|
3155 | | - | remitted to the Department by a marketplace facilitator |
---|
3156 | | - | under Section 2d of the Use Tax Act are exempt from tax |
---|
3157 | | - | under this Act. A marketplace seller claiming this |
---|
3158 | | - | |
---|
3159 | | - | |
---|
3160 | | - | exemption shall maintain books and records demonstrating |
---|
3161 | | - | that the use tax on such sales has been collected and |
---|
3162 | | - | remitted by a marketplace facilitator. Marketplace sellers |
---|
3163 | | - | that have properly remitted tax under this Act on such |
---|
3164 | | - | sales may file a claim for credit as provided in Section 6 |
---|
3165 | | - | of this Act. No claim is allowed, however, for such taxes |
---|
3166 | | - | for which a credit or refund has been issued to the |
---|
3167 | | - | marketplace facilitator under the Use Tax Act, or for |
---|
3168 | | - | which the marketplace facilitator has filed a claim for |
---|
3169 | | - | credit or refund under the Use Tax Act. |
---|
3170 | | - | (46) Beginning July 1, 2022, breast pumps, breast pump |
---|
3171 | | - | collection and storage supplies, and breast pump kits. |
---|
3172 | | - | This item (46) is exempt from the provisions of Section |
---|
3173 | | - | 2-70. As used in this item (46): |
---|
3174 | | - | "Breast pump" means an electrically controlled or |
---|
3175 | | - | manually controlled pump device designed or marketed to be |
---|
3176 | | - | used to express milk from a human breast during lactation, |
---|
3177 | | - | including the pump device and any battery, AC adapter, or |
---|
3178 | | - | other power supply unit that is used to power the pump |
---|
3179 | | - | device and is packaged and sold with the pump device at the |
---|
3180 | | - | time of sale. |
---|
3181 | | - | "Breast pump collection and storage supplies" means |
---|
3182 | | - | items of tangible personal property designed or marketed |
---|
3183 | | - | to be used in conjunction with a breast pump to collect |
---|
3184 | | - | milk expressed from a human breast and to store collected |
---|
3185 | | - | milk until it is ready for consumption. |
---|
3186 | | - | |
---|
3187 | | - | |
---|
3188 | | - | "Breast pump collection and storage supplies" |
---|
3189 | | - | includes, but is not limited to: breast shields and breast |
---|
3190 | | - | shield connectors; breast pump tubes and tubing adapters; |
---|
3191 | | - | breast pump valves and membranes; backflow protectors and |
---|
3192 | | - | backflow protector adaptors; bottles and bottle caps |
---|
3193 | | - | specific to the operation of the breast pump; and breast |
---|
3194 | | - | milk storage bags. |
---|
3195 | | - | "Breast pump collection and storage supplies" does not |
---|
3196 | | - | include: (1) bottles and bottle caps not specific to the |
---|
3197 | | - | operation of the breast pump; (2) breast pump travel bags |
---|
3198 | | - | and other similar carrying accessories, including ice |
---|
3199 | | - | packs, labels, and other similar products; (3) breast pump |
---|
3200 | | - | cleaning supplies; (4) nursing bras, bra pads, breast |
---|
3201 | | - | shells, and other similar products; and (5) creams, |
---|
3202 | | - | ointments, and other similar products that relieve |
---|
3203 | | - | breastfeeding-related symptoms or conditions of the |
---|
3204 | | - | breasts or nipples, unless sold as part of a breast pump |
---|
3205 | | - | kit that is pre-packaged by the breast pump manufacturer |
---|
3206 | | - | or distributor. |
---|
3207 | | - | "Breast pump kit" means a kit that: (1) contains no |
---|
3208 | | - | more than a breast pump, breast pump collection and |
---|
3209 | | - | storage supplies, a rechargeable battery for operating the |
---|
3210 | | - | breast pump, a breastmilk cooler, bottle stands, ice |
---|
3211 | | - | packs, and a breast pump carrying case; and (2) is |
---|
3212 | | - | pre-packaged as a breast pump kit by the breast pump |
---|
3213 | | - | manufacturer or distributor. |
---|
3214 | | - | |
---|
3215 | | - | |
---|
3216 | | - | (47) Tangible personal property sold by or on behalf |
---|
3217 | | - | of the State Treasurer pursuant to the Revised Uniform |
---|
3218 | | - | Unclaimed Property Act. This item (47) is exempt from the |
---|
3219 | | - | provisions of Section 2-70. |
---|
3220 | | - | (48) Beginning on January 1, 2024, tangible personal |
---|
3221 | | - | property purchased by an active duty member of the armed |
---|
3222 | | - | forces of the United States who presents valid military |
---|
3223 | | - | identification and purchases the property using a form of |
---|
3224 | | - | payment where the federal government is the payor. The |
---|
3225 | | - | member of the armed forces must complete, at the point of |
---|
3226 | | - | sale, a form prescribed by the Department of Revenue |
---|
3227 | | - | documenting that the transaction is eligible for the |
---|
3228 | | - | exemption under this paragraph. Retailers must keep the |
---|
3229 | | - | form as documentation of the exemption in their records |
---|
3230 | | - | for a period of not less than 6 years. "Armed forces of the |
---|
3231 | | - | United States" means the United States Army, Navy, Air |
---|
3232 | | - | Force, Marine Corps, or Coast Guard. This paragraph is |
---|
3233 | | - | exempt from the provisions of Section 2-70. |
---|
3234 | | - | (49) Beginning on January 1, 2026, as further defined |
---|
3235 | | - | in Section 2-10, food for human consumption that is to be |
---|
3236 | | - | consumed off the premises where it is sold (other than |
---|
3237 | | - | alcoholic beverages, food consisting of or infused with |
---|
3238 | | - | adult use cannabis, soft drinks, candy, and food that has |
---|
3239 | | - | been prepared for immediate consumption). This item (49) |
---|
3240 | | - | is exempt from the provisions of Section 2-70. |
---|
3241 | | - | (Source: P.A. 102-16, eff. 6-17-21; 102-634, eff. 8-27-21; |
---|
3242 | | - | |
---|
3243 | | - | |
---|
3244 | | - | 102-700, Article 70, Section 70-20, eff. 4-19-22; 102-700, |
---|
3245 | | - | Article 75, Section 75-20, eff. 4-19-22; 102-813, eff. |
---|
3246 | | - | 5-13-22; 102-1026, eff. 5-27-22; 103-9, Article 5, Section |
---|
3247 | | - | 5-20, eff. 6-7-23; 103-9, Article 15, Section 15-20, eff. |
---|
3248 | | - | 6-7-23; 103-154, eff. 6-30-23; 103-384, eff. 1-1-24; revised |
---|
3249 | | - | 12-12-23.) |
---|
3250 | | - | (35 ILCS 120/2-10) |
---|
3251 | | - | Sec. 2-10. Rate of tax. Unless otherwise provided in this |
---|
3252 | | - | Section, the tax imposed by this Act is at the rate of 6.25% of |
---|
3253 | | - | gross receipts from sales of tangible personal property made |
---|
3254 | | - | in the course of business. |
---|
3255 | | - | Beginning on July 1, 2000 and through December 31, 2000, |
---|
3256 | | - | with respect to motor fuel, as defined in Section 1.1 of the |
---|
3257 | | - | Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of |
---|
3258 | | - | the Use Tax Act, the tax is imposed at the rate of 1.25%. |
---|
3259 | | - | Beginning on August 6, 2010 through August 15, 2010, and |
---|
3260 | | - | beginning again on August 5, 2022 through August 14, 2022, |
---|
3261 | | - | with respect to sales tax holiday items as defined in Section |
---|
3262 | | - | 2-8 of this Act, the tax is imposed at the rate of 1.25%. |
---|
3263 | | - | Within 14 days after July 1, 2000 (the effective date of |
---|
3264 | | - | Public Act 91-872), each retailer of motor fuel and gasohol |
---|
3265 | | - | shall cause the following notice to be posted in a prominently |
---|
3266 | | - | visible place on each retail dispensing device that is used to |
---|
3267 | | - | dispense motor fuel or gasohol in the State of Illinois: "As of |
---|
3268 | | - | July 1, 2000, the State of Illinois has eliminated the State's |
---|
3269 | | - | |
---|
3270 | | - | |
---|
3271 | | - | share of sales tax on motor fuel and gasohol through December |
---|
3272 | | - | 31, 2000. The price on this pump should reflect the |
---|
3273 | | - | elimination of the tax." The notice shall be printed in bold |
---|
3274 | | - | print on a sign that is no smaller than 4 inches by 8 inches. |
---|
3275 | | - | The sign shall be clearly visible to customers. Any retailer |
---|
3276 | | - | who fails to post or maintain a required sign through December |
---|
3277 | | - | 31, 2000 is guilty of a petty offense for which the fine shall |
---|
3278 | | - | be $500 per day per each retail premises where a violation |
---|
3279 | | - | occurs. |
---|
3280 | | - | With respect to gasohol, as defined in the Use Tax Act, the |
---|
3281 | | - | tax imposed by this Act applies to (i) 70% of the proceeds of |
---|
3282 | | - | sales made on or after January 1, 1990, and before July 1, |
---|
3283 | | - | 2003, (ii) 80% of the proceeds of sales made on or after July |
---|
3284 | | - | 1, 2003 and on or before July 1, 2017, (iii) 100% of the |
---|
3285 | | - | proceeds of sales made after July 1, 2017 and prior to January |
---|
3286 | | - | 1, 2024, (iv) 90% of the proceeds of sales made on or after |
---|
3287 | | - | January 1, 2024 and on or before December 31, 2028, and (v) |
---|
3288 | | - | 100% of the proceeds of sales made after December 31, 2028. If, |
---|
3289 | | - | at any time, however, the tax under this Act on sales of |
---|
3290 | | - | gasohol, as defined in the Use Tax Act, is imposed at the rate |
---|
3291 | | - | of 1.25%, then the tax imposed by this Act applies to 100% of |
---|
3292 | | - | the proceeds of sales of gasohol made during that time. |
---|
3293 | | - | With respect to mid-range ethanol blends, as defined in |
---|
3294 | | - | Section 3-44.3 of the Use Tax Act, the tax imposed by this Act |
---|
3295 | | - | applies to (i) 80% of the proceeds of sales made on or after |
---|
3296 | | - | January 1, 2024 and on or before December 31, 2028 and (ii) |
---|
3297 | | - | |
---|
3298 | | - | |
---|
3299 | | - | 100% of the proceeds of sales made after December 31, 2028. If, |
---|
3300 | | - | at any time, however, the tax under this Act on sales of |
---|
3301 | | - | mid-range ethanol blends is imposed at the rate of 1.25%, then |
---|
3302 | | - | the tax imposed by this Act applies to 100% of the proceeds of |
---|
3303 | | - | sales of mid-range ethanol blends made during that time. |
---|
3304 | | - | With respect to majority blended ethanol fuel, as defined |
---|
3305 | | - | in the Use Tax Act, the tax imposed by this Act does not apply |
---|
3306 | | - | to the proceeds of sales made on or after July 1, 2003 and on |
---|
3307 | | - | or before December 31, 2028 but applies to 100% of the proceeds |
---|
3308 | | - | of sales made thereafter. |
---|
3309 | | - | With respect to biodiesel blends, as defined in the Use |
---|
3310 | | - | Tax Act, with no less than 1% and no more than 10% biodiesel, |
---|
3311 | | - | the tax imposed by this Act applies to (i) 80% of the proceeds |
---|
3312 | | - | of sales made on or after July 1, 2003 and on or before |
---|
3313 | | - | December 31, 2018 and (ii) 100% of the proceeds of sales made |
---|
3314 | | - | after December 31, 2018 and before January 1, 2024. On and |
---|
3315 | | - | after January 1, 2024 and on or before December 31, 2030, the |
---|
3316 | | - | taxation of biodiesel, renewable diesel, and biodiesel blends |
---|
3317 | | - | shall be as provided in Section 3-5.1 of the Use Tax Act. If, |
---|
3318 | | - | at any time, however, the tax under this Act on sales of |
---|
3319 | | - | biodiesel blends, as defined in the Use Tax Act, with no less |
---|
3320 | | - | than 1% and no more than 10% biodiesel is imposed at the rate |
---|
3321 | | - | of 1.25%, then the tax imposed by this Act applies to 100% of |
---|
3322 | | - | the proceeds of sales of biodiesel blends with no less than 1% |
---|
3323 | | - | and no more than 10% biodiesel made during that time. |
---|
3324 | | - | With respect to biodiesel, as defined in the Use Tax Act, |
---|
3325 | | - | |
---|
3326 | | - | |
---|
3327 | | - | and biodiesel blends, as defined in the Use Tax Act, with more |
---|
3328 | | - | than 10% but no more than 99% biodiesel, the tax imposed by |
---|
3329 | | - | this Act does not apply to the proceeds of sales made on or |
---|
3330 | | - | after July 1, 2003 and on or before December 31, 2023. On and |
---|
3331 | | - | after January 1, 2024 and on or before December 31, 2030, the |
---|
3332 | | - | taxation of biodiesel, renewable diesel, and biodiesel blends |
---|
3333 | | - | shall be as provided in Section 3-5.1 of the Use Tax Act. |
---|
3334 | | - | Until July 1, 2022 and from beginning again on July 1, 2023 |
---|
3335 | | - | through December 31, 2025, with respect to food for human |
---|
3336 | | - | consumption that is to be consumed off the premises where it is |
---|
3337 | | - | sold (other than alcoholic beverages, food consisting of or |
---|
3338 | | - | infused with adult use cannabis, soft drinks, and food that |
---|
3339 | | - | has been prepared for immediate consumption), the tax is |
---|
3340 | | - | imposed at the rate of 1%. Beginning July 1, 2022 and until |
---|
3341 | | - | July 1, 2023, with respect to food for human consumption that |
---|
3342 | | - | is to be consumed off the premises where it is sold (other than |
---|
3343 | | - | alcoholic beverages, food consisting of or infused with adult |
---|
3344 | | - | use cannabis, soft drinks, and food that has been prepared for |
---|
3345 | | - | immediate consumption), the tax is imposed at the rate of 0%. |
---|
3346 | | - | On and after January 1, 2026, food for human consumption that |
---|
3347 | | - | is to be consumed off the premises where it is sold (other than |
---|
3348 | | - | alcoholic beverages, food consisting of or infused with adult |
---|
3349 | | - | use cannabis, soft drinks, candy, and food that has been |
---|
3350 | | - | prepared for immediate consumption) is exempt from the tax |
---|
3351 | | - | imposed by this Act. |
---|
3352 | | - | With respect to prescription and nonprescription |
---|
3353 | | - | |
---|
3354 | | - | |
---|
3355 | | - | medicines, drugs, medical appliances, products classified as |
---|
3356 | | - | Class III medical devices by the United States Food and Drug |
---|
3357 | | - | Administration that are used for cancer treatment pursuant to |
---|
3358 | | - | a prescription, as well as any accessories and components |
---|
3359 | | - | related to those devices, modifications to a motor vehicle for |
---|
3360 | | - | the purpose of rendering it usable by a person with a |
---|
3361 | | - | disability, and insulin, blood sugar testing materials, |
---|
3362 | | - | syringes, and needles used by human diabetics, the tax is |
---|
3363 | | - | imposed at the rate of 1%. For the purposes of this Section, |
---|
3364 | | - | until September 1, 2009: the term "soft drinks" means any |
---|
3365 | | - | complete, finished, ready-to-use, non-alcoholic drink, whether |
---|
3366 | | - | carbonated or not, including, but not limited to, soda water, |
---|
3367 | | - | cola, fruit juice, vegetable juice, carbonated water, and all |
---|
3368 | | - | other preparations commonly known as soft drinks of whatever |
---|
3369 | | - | kind or description that are contained in any closed or sealed |
---|
3370 | | - | bottle, can, carton, or container, regardless of size; but |
---|
3371 | | - | "soft drinks" does not include coffee, tea, non-carbonated |
---|
3372 | | - | water, infant formula, milk or milk products as defined in the |
---|
3373 | | - | Grade A Pasteurized Milk and Milk Products Act, or drinks |
---|
3374 | | - | containing 50% or more natural fruit or vegetable juice. |
---|
3375 | | - | Notwithstanding any other provisions of this Act, |
---|
3376 | | - | beginning September 1, 2009, "soft drinks" means non-alcoholic |
---|
3377 | | - | beverages that contain natural or artificial sweeteners. "Soft |
---|
3378 | | - | drinks" does not include beverages that contain milk or milk |
---|
3379 | | - | products, soy, rice or similar milk substitutes, or greater |
---|
3380 | | - | than 50% of vegetable or fruit juice by volume. |
---|
3381 | | - | |
---|
3382 | | - | |
---|
3383 | | - | Until August 1, 2009, and notwithstanding any other |
---|
3384 | | - | provisions of this Act, "food for human consumption that is to |
---|
3385 | | - | be consumed off the premises where it is sold" includes all |
---|
3386 | | - | food sold through a vending machine, except soft drinks and |
---|
3387 | | - | food products that are dispensed hot from a vending machine, |
---|
3388 | | - | regardless of the location of the vending machine. Beginning |
---|
3389 | | - | August 1, 2009, and notwithstanding any other provisions of |
---|
3390 | | - | this Act, "food for human consumption that is to be consumed |
---|
3391 | | - | off the premises where it is sold" includes all food sold |
---|
3392 | | - | through a vending machine, except soft drinks, candy, and food |
---|
3393 | | - | products that are dispensed hot from a vending machine, |
---|
3394 | | - | regardless of the location of the vending machine. |
---|
3395 | | - | Notwithstanding any other provisions of this Act, |
---|
3396 | | - | beginning September 1, 2009, "food for human consumption that |
---|
3397 | | - | is to be consumed off the premises where it is sold" does not |
---|
3398 | | - | include candy. For purposes of this Section, "candy" means a |
---|
3399 | | - | preparation of sugar, honey, or other natural or artificial |
---|
3400 | | - | sweeteners in combination with chocolate, fruits, nuts or |
---|
3401 | | - | other ingredients or flavorings in the form of bars, drops, or |
---|
3402 | | - | pieces. "Candy" does not include any preparation that contains |
---|
3403 | | - | flour or requires refrigeration. |
---|
3404 | | - | Notwithstanding any other provisions of this Act, |
---|
3405 | | - | beginning September 1, 2009, "nonprescription medicines and |
---|
3406 | | - | drugs" does not include grooming and hygiene products. For |
---|
3407 | | - | purposes of this Section, "grooming and hygiene products" |
---|
3408 | | - | includes, but is not limited to, soaps and cleaning solutions, |
---|
3409 | | - | |
---|
3410 | | - | |
---|
3411 | | - | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan |
---|
3412 | | - | lotions and screens, unless those products are available by |
---|
3413 | | - | prescription only, regardless of whether the products meet the |
---|
3414 | | - | definition of "over-the-counter-drugs". For the purposes of |
---|
3415 | | - | this paragraph, "over-the-counter-drug" means a drug for human |
---|
3416 | | - | use that contains a label that identifies the product as a drug |
---|
3417 | | - | as required by 21 CFR 201.66. The "over-the-counter-drug" |
---|
3418 | | - | label includes: |
---|
3419 | | - | (A) a "Drug Facts" panel; or |
---|
3420 | | - | (B) a statement of the "active ingredient(s)" with a |
---|
3421 | | - | list of those ingredients contained in the compound, |
---|
3422 | | - | substance or preparation. |
---|
3423 | | - | Beginning on January 1, 2014 (the effective date of Public |
---|
3424 | | - | Act 98-122), "prescription and nonprescription medicines and |
---|
3425 | | - | drugs" includes medical cannabis purchased from a registered |
---|
3426 | | - | dispensing organization under the Compassionate Use of Medical |
---|
3427 | | - | Cannabis Program Act. |
---|
3428 | | - | As used in this Section, "adult use cannabis" means |
---|
3429 | | - | cannabis subject to tax under the Cannabis Cultivation |
---|
3430 | | - | Privilege Tax Law and the Cannabis Purchaser Excise Tax Law |
---|
3431 | | - | and does not include cannabis subject to tax under the |
---|
3432 | | - | Compassionate Use of Medical Cannabis Program Act. |
---|
3433 | | - | (Source: P.A. 102-4, eff. 4-27-21; 102-700, Article 20, |
---|
3434 | | - | Section 20-20, eff. 4-19-22; 102-700, Article 60, Section |
---|
3435 | | - | 60-30, eff. 4-19-22; 102-700, Article 65, Section 65-10, eff. |
---|
3436 | | - | 4-19-22; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23.) |
---|
3437 | | - | |
---|
3438 | | - | |
---|
3439 | | - | (35 ILCS 120/2-27) |
---|
3440 | | - | Sec. 2-27. Prepaid telephone calling arrangements. |
---|
3441 | | - | "Prepaid telephone calling arrangements" mean the right to |
---|
3442 | | - | exclusively purchase telephone or telecommunications services |
---|
3443 | | - | that must be paid for in advance and enable the origination of |
---|
3444 | | - | one or more intrastate, interstate, or international telephone |
---|
3445 | | - | calls or other telecommunications using an access number, an |
---|
3446 | | - | authorization code, or both, whether manually or |
---|
3447 | | - | electronically dialed, for which payment to a retailer must be |
---|
3448 | | - | made in advance, provided that, unless recharged, no further |
---|
3449 | | - | service is provided once that prepaid amount of service has |
---|
3450 | | - | been consumed, and provided further that, on and after January |
---|
3451 | | - | 1, 2025, the telephone or telecommunications services included |
---|
3452 | | - | in such arrangement are obtained through the purchase of a |
---|
3453 | | - | preloaded phone, calling card, or other item of tangible |
---|
3454 | | - | personal property. Prepaid telephone calling arrangements |
---|
3455 | | - | include the recharge of a prepaid calling arrangement if and |
---|
3456 | | - | only if, on and after January 1, 2025, the additional |
---|
3457 | | - | telephone or telecommunications services included in the |
---|
3458 | | - | recharge are obtained through the purchase of a preloaded |
---|
3459 | | - | phone, calling card, or other item of tangible personal |
---|
3460 | | - | property. For purposes of this Section, "recharge" means the |
---|
3461 | | - | purchase of additional prepaid telephone or telecommunications |
---|
3462 | | - | services whether or not the purchaser acquires a different |
---|
3463 | | - | access number or authorization code. For purposes of this |
---|
3464 | | - | |
---|
3465 | | - | |
---|
3466 | | - | Section, "telecommunications" means that term as defined in |
---|
3467 | | - | Section 2 of the Telecommunications Excise Tax Act. "Prepaid |
---|
3468 | | - | telephone calling arrangement" does not include an arrangement |
---|
3469 | | - | whereby the service provider reflects the amount of the |
---|
3470 | | - | purchase as a credit on an account for a customer under an |
---|
3471 | | - | existing subscription plan, nor, on and after January 1, 2025, |
---|
3472 | | - | does it include a recharge that is not obtained through the |
---|
3473 | | - | purchase of a preloaded phone, calling card, or other item of |
---|
3474 | | - | tangible personal property. |
---|
3475 | | - | (Source: P.A. 91-870, eff. 6-22-00.) |
---|
3476 | | - | Section 22. The Prepaid Wireless 9-1-1 Surcharge Act is |
---|
3477 | | - | amended by changing Section 15 as follows: |
---|
3478 | | - | (50 ILCS 753/15) |
---|
3479 | | - | Sec. 15. Prepaid wireless 9-1-1 surcharge. |
---|
3480 | | - | (a) Until September 30, 2015, there is hereby imposed on |
---|
3481 | | - | consumers a prepaid wireless 9-1-1 surcharge of 1.5% per |
---|
3482 | | - | retail transaction. Beginning October 1, 2015, the prepaid |
---|
3483 | | - | wireless 9-1-1 surcharge shall be 3% per retail transaction. |
---|
3484 | | - | Until December 31, 2023 and beginning July 1, 2024, the |
---|
3485 | | - | surcharge authorized by this subsection (a) does not apply in |
---|
3486 | | - | a home rule municipality having a population in excess of |
---|
3487 | | - | 500,000. |
---|
3488 | | - | (a-5) On or after the effective date of this amendatory |
---|
3489 | | - | Act of the 98th General Assembly and until December 31, 2023, |
---|
3490 | | - | |
---|
3491 | | - | |
---|
3492 | | - | and from July 1, 2024 to July 1, 2029, a home rule municipality |
---|
3493 | | - | having a population in excess of 500,000 on the effective date |
---|
3494 | | - | of this amendatory Act may impose a prepaid wireless 9-1-1 |
---|
3495 | | - | surcharge not to exceed 9% per retail transaction sourced to |
---|
3496 | | - | that jurisdiction and collected and remitted in accordance |
---|
3497 | | - | with the provisions of subsection (b-5) of this Section. |
---|
3498 | | - | (b) The prepaid wireless 9-1-1 surcharge shall be |
---|
3499 | | - | collected by the seller from the consumer with respect to each |
---|
3500 | | - | retail transaction occurring in this State and shall be |
---|
3501 | | - | remitted to the Department by the seller as provided in this |
---|
3502 | | - | Act. The amount of the prepaid wireless 9-1-1 surcharge shall |
---|
3503 | | - | be separately stated as a distinct item apart from the charge |
---|
3504 | | - | for the prepaid wireless telecommunications service on an |
---|
3505 | | - | invoice, receipt, or other similar document that is provided |
---|
3506 | | - | to the consumer by the seller or shall be otherwise disclosed |
---|
3507 | | - | to the consumer. If the seller does not separately state the |
---|
3508 | | - | surcharge as a distinct item to the consumer as provided in |
---|
3509 | | - | this Section, then the seller shall maintain books and records |
---|
3510 | | - | as required by this Act which clearly identify the amount of |
---|
3511 | | - | the 9-1-1 surcharge for retail transactions. |
---|
3512 | | - | For purposes of this subsection (b), a retail transaction |
---|
3513 | | - | occurs in this State if (i) the retail transaction is made in |
---|
3514 | | - | person by a consumer at the seller's business location and the |
---|
3515 | | - | business is located within the State; (ii) the seller is a |
---|
3516 | | - | provider and sells prepaid wireless telecommunications service |
---|
3517 | | - | to a consumer located in Illinois; (iii) the retail |
---|
3518 | | - | |
---|
3519 | | - | |
---|
3520 | | - | transaction is treated as occurring in this State for purposes |
---|
3521 | | - | of the Retailers' Occupation Tax Act; or (iv) a seller that is |
---|
3522 | | - | included within the definition of a "retailer maintaining a |
---|
3523 | | - | place of business in this State" under Section 2 of the Use Tax |
---|
3524 | | - | Act makes a sale of prepaid wireless telecommunications |
---|
3525 | | - | service to a consumer located in Illinois. In the case of a |
---|
3526 | | - | retail transaction which does not occur in person at a |
---|
3527 | | - | seller's business location, if a consumer uses a credit card |
---|
3528 | | - | to purchase prepaid wireless telecommunications service |
---|
3529 | | - | on-line or over the telephone, and no product is shipped to the |
---|
3530 | | - | consumer, the transaction occurs in this State if the billing |
---|
3531 | | - | address for the consumer's credit card is in this State. |
---|
3532 | | - | (b-5) The prepaid wireless 9-1-1 surcharge imposed under |
---|
3533 | | - | subsection (a-5) of this Section shall be collected by the |
---|
3534 | | - | seller from the consumer with respect to each retail |
---|
3535 | | - | transaction occurring in the municipality imposing the |
---|
3536 | | - | surcharge. The amount of the prepaid wireless 9-1-1 surcharge |
---|
3537 | | - | shall be separately stated on an invoice, receipt, or other |
---|
3538 | | - | similar document that is provided to the consumer by the |
---|
3539 | | - | seller or shall be otherwise disclosed to the consumer. If the |
---|
3540 | | - | seller does not separately state the surcharge as a distinct |
---|
3541 | | - | item to the consumer as provided in this Section, then the |
---|
3542 | | - | seller shall maintain books and records as required by this |
---|
3543 | | - | Act which clearly identify the amount of the 9-1-1 surcharge |
---|
3544 | | - | for retail transactions. |
---|
3545 | | - | For purposes of this subsection (b-5), a retail |
---|
3546 | | - | |
---|
3547 | | - | |
---|
3548 | | - | transaction occurs in the municipality if (i) the retail |
---|
3549 | | - | transaction is made in person by a consumer at the seller's |
---|
3550 | | - | business location and the business is located within the |
---|
3551 | | - | municipality; (ii) the seller is a provider and sells prepaid |
---|
3552 | | - | wireless telecommunications service to a consumer located in |
---|
3553 | | - | the municipality; (iii) the retail transaction is treated as |
---|
3554 | | - | occurring in the municipality for purposes of the Retailers' |
---|
3555 | | - | Occupation Tax Act; or (iv) a seller that is included within |
---|
3556 | | - | the definition of a "retailer maintaining a place of business |
---|
3557 | | - | in this State" under Section 2 of the Use Tax Act makes a sale |
---|
3558 | | - | of prepaid wireless telecommunications service to a consumer |
---|
3559 | | - | located in the municipality. In the case of a retail |
---|
3560 | | - | transaction which does not occur in person at a seller's |
---|
3561 | | - | business location, if a consumer uses a credit card to |
---|
3562 | | - | purchase prepaid wireless telecommunications service on-line |
---|
3563 | | - | or over the telephone, and no product is shipped to the |
---|
3564 | | - | consumer, the transaction occurs in the municipality if the |
---|
3565 | | - | billing address for the consumer's credit card is in the |
---|
3566 | | - | municipality. |
---|
3567 | | - | (c) The prepaid wireless 9-1-1 surcharge is imposed on the |
---|
3568 | | - | consumer and not on any provider. The seller shall be liable to |
---|
3569 | | - | remit all prepaid wireless 9-1-1 surcharges that the seller |
---|
3570 | | - | collects from consumers as provided in Section 20, including |
---|
3571 | | - | all such surcharges that the seller is deemed to collect where |
---|
3572 | | - | the amount of the surcharge has not been separately stated on |
---|
3573 | | - | an invoice, receipt, or other similar document provided to the |
---|
3574 | | - | |
---|
3575 | | - | |
---|
3576 | | - | consumer by the seller. The surcharge collected or deemed |
---|
3577 | | - | collected by a seller shall constitute a debt owed by the |
---|
3578 | | - | seller to this State, and any such surcharge actually |
---|
3579 | | - | collected shall be held in trust for the benefit of the |
---|
3580 | | - | Department. |
---|
3581 | | - | For purposes of this subsection (c), the surcharge shall |
---|
3582 | | - | not be imposed or collected from entities that have an active |
---|
3583 | | - | tax exemption identification number issued by the Department |
---|
3584 | | - | under Section 1g of the Retailers' Occupation Tax Act. |
---|
3585 | | - | (d) The amount of the prepaid wireless 9-1-1 surcharge |
---|
3586 | | - | that is collected by a seller from a consumer, if such amount |
---|
3587 | | - | is separately stated on an invoice, receipt, or other similar |
---|
3588 | | - | document provided to the consumer by the seller, shall not be |
---|
3589 | | - | included in the base for measuring any tax, fee, surcharge, or |
---|
3590 | | - | other charge that is imposed by this State, any political |
---|
3591 | | - | subdivision of this State, or any intergovernmental agency. |
---|
3592 | | - | (e) (Blank). |
---|
3593 | | - | (e-5) Any changes in the rate of the surcharge imposed by a |
---|
3594 | | - | municipality under the authority granted in subsection (a-5) |
---|
3595 | | - | of this Section shall be effective on the first day of the |
---|
3596 | | - | first calendar month to occur at least 60 days after the |
---|
3597 | | - | enactment of the change. The Department shall provide not less |
---|
3598 | | - | than 30 days' notice of the increase or reduction in the rate |
---|
3599 | | - | of such surcharge on the Department's website. |
---|
3600 | | - | (f) When prepaid wireless telecommunications service is |
---|
3601 | | - | sold with one or more other products or services for a single, |
---|
3602 | | - | |
---|
3603 | | - | |
---|
3604 | | - | non-itemized price, then the percentage specified in |
---|
3605 | | - | subsection (a) or (a-5) of this Section 15 shall be applied to |
---|
3606 | | - | the entire non-itemized price unless the seller elects to |
---|
3607 | | - | apply the percentage to (i) the dollar amount of the prepaid |
---|
3608 | | - | wireless telecommunications service if that dollar amount is |
---|
3609 | | - | disclosed to the consumer or (ii) the portion of the price that |
---|
3610 | | - | is attributable to the prepaid wireless telecommunications |
---|
3611 | | - | service if the retailer can identify that portion by |
---|
3612 | | - | reasonable and verifiable standards from its books and records |
---|
3613 | | - | that are kept in the regular course of business for other |
---|
3614 | | - | purposes, including, but not limited to, books and records |
---|
3615 | | - | that are kept for non-tax purposes. However, if a minimal |
---|
3616 | | - | amount of prepaid wireless telecommunications service is sold |
---|
3617 | | - | with a prepaid wireless device for a single, non-itemized |
---|
3618 | | - | price, then the seller may elect not to apply the percentage |
---|
3619 | | - | specified in subsection (a) or (a-5) of this Section 15 to such |
---|
3620 | | - | transaction. For purposes of this subsection, an amount of |
---|
3621 | | - | service denominated as 10 minutes or less or $5 or less is |
---|
3622 | | - | considered minimal. |
---|
3623 | | - | (g) The prepaid wireless 9-1-1 surcharge imposed under |
---|
3624 | | - | subsections (a) and (a-5) of this Section is not imposed on the |
---|
3625 | | - | provider or the consumer for wireless Lifeline service where |
---|
3626 | | - | the consumer does not pay the provider for the service. Where |
---|
3627 | | - | the consumer purchases from the provider optional minutes, |
---|
3628 | | - | texts, or other services in addition to the federally funded |
---|
3629 | | - | Lifeline benefit, a consumer must pay the prepaid wireless |
---|
3630 | | - | |
---|
3631 | | - | |
---|
3632 | | - | 9-1-1 surcharge, and it must be collected by the seller |
---|
3633 | | - | according to subsection (b-5). |
---|
3634 | | - | (Source: P.A. 102-9, eff. 6-3-21; 103-564, eff. 11-17-23.) |
---|
3635 | | - | Section 25. The Counties Code is amended by changing |
---|
3636 | | - | Sections 5-1009, 5-1030, and 5-1134 and by adding Section |
---|
3637 | | - | 5-1006.9 as follows: |
---|
3638 | | - | (55 ILCS 5/5-1006.9 new) |
---|
3639 | | - | Sec. 5-1006.9. County Grocery Occupation Tax Law. |
---|
3640 | | - | (a) The corporate authorities of any county may, by |
---|
3641 | | - | ordinance or resolution that takes effect on or after January |
---|
3642 | | - | 1, 2026, impose a tax upon all persons engaged in the business |
---|
3643 | | - | of selling groceries at retail in the county, but outside of |
---|
3644 | | - | any municipality, on the gross receipts from those sales made |
---|
3645 | | - | in the course of that business. If imposed, the tax shall be at |
---|
3646 | | - | the rate of 1% of the gross receipts from these sales. |
---|
3647 | | - | The tax imposed by a county under this subsection and all |
---|
3648 | | - | civil penalties that may be assessed as an incident of the tax |
---|
3649 | | - | shall be collected and enforced by the Department. The |
---|
3650 | | - | certificate of registration that is issued by the Department |
---|
3651 | | - | to a retailer under the Retailers' Occupation Tax Act shall |
---|
3652 | | - | permit the retailer to engage in a business that is taxable |
---|
3653 | | - | under any ordinance or resolution enacted under this |
---|
3654 | | - | subsection without registering separately with the Department |
---|
3655 | | - | under that ordinance or resolution or under this subsection. |
---|
3656 | | - | |
---|
3657 | | - | |
---|
3658 | | - | The Department shall have full power to administer and |
---|
3659 | | - | enforce this subsection; to collect all taxes and penalties |
---|
3660 | | - | due under this subsection; to dispose of taxes and penalties |
---|
3661 | | - | so collected in the manner provided in this Section and under |
---|
3662 | | - | rules adopted by the Department; and to determine all rights |
---|
3663 | | - | to credit memoranda arising on account of the erroneous |
---|
3664 | | - | payment of tax or penalty under this subsection. |
---|
3665 | | - | In the administration of, and compliance with, this |
---|
3666 | | - | subsection, the Department and persons who are subject to this |
---|
3667 | | - | subsection shall have the same rights, remedies, privileges, |
---|
3668 | | - | immunities, powers, and duties, and be subject to the same |
---|
3669 | | - | conditions, restrictions, limitations, penalties and |
---|
3670 | | - | definitions of terms, and employ the same modes of procedure, |
---|
3671 | | - | as are prescribed in Sections 1, 2 through 2-65 (in respect to |
---|
3672 | | - | all provisions therein other than the State rate of tax), 2c, 3 |
---|
3673 | | - | (except as to the disposition of taxes and penalties |
---|
3674 | | - | collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, |
---|
3675 | | - | 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12 and 13 of the Retailers' |
---|
3676 | | - | Occupation Tax Act and all of the Uniform Penalty and Interest |
---|
3677 | | - | Act, as fully as if those provisions were set forth in this |
---|
3678 | | - | Section. |
---|
3679 | | - | Persons subject to any tax imposed under the authority |
---|
3680 | | - | granted in this subsection may reimburse themselves for their |
---|
3681 | | - | seller's tax liability hereunder by separately stating that |
---|
3682 | | - | tax as an additional charge, which charge may be stated in |
---|
3683 | | - | combination, in a single amount, with State tax that sellers |
---|
3684 | | - | |
---|
3685 | | - | |
---|
3686 | | - | are required to collect under the Use Tax Act, pursuant to such |
---|
3687 | | - | bracket schedules as the Department may prescribe. |
---|
3688 | | - | (b) If a tax has been imposed under subsection (a), then a |
---|
3689 | | - | service occupation tax must also be imposed at the same rate |
---|
3690 | | - | upon all persons engaged, in the county but outside of a |
---|
3691 | | - | municipality, in the business of making sales of service, who, |
---|
3692 | | - | as an incident to making those sales of service, transfer |
---|
3693 | | - | groceries, as defined in this Section, as an incident to a sale |
---|
3694 | | - | of service. |
---|
3695 | | - | The tax imposed under this subsection and all civil |
---|
3696 | | - | penalties that may be assessed as an incident thereof shall be |
---|
3697 | | - | collected and enforced by the Department. The certificate of |
---|
3698 | | - | registration that is issued by the Department to a retailer |
---|
3699 | | - | under the Retailers' Occupation Tax Act or the Service |
---|
3700 | | - | Occupation Tax Act shall permit the registrant to engage in a |
---|
3701 | | - | business that is taxable under any ordinance or resolution |
---|
3702 | | - | enacted pursuant to this subsection without registering |
---|
3703 | | - | separately with the Department under the ordinance or |
---|
3704 | | - | resolution or under this subsection. |
---|
3705 | | - | The Department shall have full power to administer and |
---|
3706 | | - | enforce this subsection, to collect all taxes and penalties |
---|
3707 | | - | due under this subsection, to dispose of taxes and penalties |
---|
3708 | | - | so collected in the manner provided in this Section and under |
---|
3709 | | - | rules adopted by the Department, and to determine all rights |
---|
3710 | | - | to credit memoranda arising on account of the erroneous |
---|
3711 | | - | payment of a tax or penalty under this subsection. |
---|
3712 | | - | |
---|
3713 | | - | |
---|
3714 | | - | In the administration of and compliance with this |
---|
3715 | | - | subsection, the Department and persons who are subject to this |
---|
3716 | | - | subsection shall have the same rights, remedies, privileges, |
---|
3717 | | - | immunities, powers and duties, and be subject to the same |
---|
3718 | | - | conditions, restrictions, limitations, penalties and |
---|
3719 | | - | definitions of terms, and employ the same modes of procedure |
---|
3720 | | - | as are set forth in Sections 2, 2c, 3 through 3-50 (in respect |
---|
3721 | | - | to all provisions contained in those Sections other than the |
---|
3722 | | - | State rate of tax), 4, 5, 7, 8, 9 (except as to the disposition |
---|
3723 | | - | of taxes and penalties collected), 10, 11, 12, 13, 15, 16, 17, |
---|
3724 | | - | 18, 19, and 20 of the Service Occupation Tax Act and all |
---|
3725 | | - | provisions of the Uniform Penalty and Interest Act, as fully |
---|
3726 | | - | as if those provisions were set forth in this Section. |
---|
3727 | | - | Persons subject to any tax imposed under the authority |
---|
3728 | | - | granted in this subsection may reimburse themselves for their |
---|
3729 | | - | serviceman's tax liability by separately stating the tax as an |
---|
3730 | | - | additional charge, which may be stated in combination, in a |
---|
3731 | | - | single amount, with State tax that servicemen are authorized |
---|
3732 | | - | to collect under the Service Use Tax Act, pursuant to any |
---|
3733 | | - | bracketed schedules set forth by the Department. |
---|
3734 | | - | (c) The Department shall immediately pay over to the State |
---|
3735 | | - | Treasurer, ex officio, as trustee, all taxes and penalties |
---|
3736 | | - | collected under this Section. Those taxes and penalties shall |
---|
3737 | | - | be deposited into the County Grocery Tax Trust Fund, a trust |
---|
3738 | | - | fund created in the State treasury. Except as otherwise |
---|
3739 | | - | provided in this Section, moneys in the County Grocery Tax |
---|
3740 | | - | |
---|
3741 | | - | |
---|
3742 | | - | Trust Fund shall be used to make payments to counties and for |
---|
3743 | | - | the payment of refunds under this Section. |
---|
3744 | | - | Moneys deposited into the County Grocery Tax Trust Fund |
---|
3745 | | - | under this Section are not subject to appropriation and shall |
---|
3746 | | - | be used as provided in this Section. All deposits into the |
---|
3747 | | - | County Grocery Tax Trust Fund shall be held in the County |
---|
3748 | | - | Grocery Tax Trust Fund by the State Treasurer, ex officio, as |
---|
3749 | | - | trustee separate and apart from all public moneys or funds of |
---|
3750 | | - | this State. |
---|
3751 | | - | Whenever the Department determines that a refund should be |
---|
3752 | | - | made under this Section to a claimant instead of issuing a |
---|
3753 | | - | credit memorandum, the Department shall notify the State |
---|
3754 | | - | Comptroller, who shall cause the order to be drawn for the |
---|
3755 | | - | amount specified and to the person named in the notification |
---|
3756 | | - | from the Department. The refund shall be paid by the State |
---|
3757 | | - | Treasurer out of the County Grocery Tax Trust Fund. |
---|
3758 | | - | (d) As soon as possible after the first day of each month, |
---|
3759 | | - | upon certification of the Department, the Comptroller shall |
---|
3760 | | - | order transferred, and the Treasurer shall transfer, to the |
---|
3761 | | - | STAR Bonds Revenue Fund the local sales tax increment, if any, |
---|
3762 | | - | as defined in the Innovation Development and Economy Act, |
---|
3763 | | - | collected under this Section. |
---|
3764 | | - | After the monthly transfer to the STAR Bonds Revenue Fund, |
---|
3765 | | - | if any, on or before the 25th day of each calendar month, the |
---|
3766 | | - | Department shall prepare and certify to the Comptroller the |
---|
3767 | | - | disbursement of stated sums of money to named counties, the |
---|
3768 | | - | |
---|
3769 | | - | |
---|
3770 | | - | counties to be those from which retailers have paid taxes or |
---|
3771 | | - | penalties under this Section to the Department during the |
---|
3772 | | - | second preceding calendar month. The amount to be paid to each |
---|
3773 | | - | county shall be the amount (not including credit memoranda) |
---|
3774 | | - | collected under this Section during the second preceding |
---|
3775 | | - | calendar month by the Department plus an amount the Department |
---|
3776 | | - | determines is necessary to offset any amounts that were |
---|
3777 | | - | erroneously paid to a different taxing body, and not including |
---|
3778 | | - | an amount equal to the amount of refunds made during the second |
---|
3779 | | - | preceding calendar month by the Department on behalf of such |
---|
3780 | | - | county, and not including any amount that the Department |
---|
3781 | | - | determines is necessary to offset any amounts that were |
---|
3782 | | - | payable to a different taxing body but were erroneously paid |
---|
3783 | | - | to the county, and not including any amounts that are |
---|
3784 | | - | transferred to the STAR Bonds Revenue Fund. Within 10 days |
---|
3785 | | - | after receipt by the Comptroller of the disbursement |
---|
3786 | | - | certification to the counties provided for in this Section to |
---|
3787 | | - | be given to the Comptroller by the Department, the Comptroller |
---|
3788 | | - | shall cause the orders to be drawn for the amounts in |
---|
3789 | | - | accordance with the directions contained in the certification. |
---|
3790 | | - | (e) Nothing in this Section shall be construed to |
---|
3791 | | - | authorize a county to impose a tax upon the privilege of |
---|
3792 | | - | engaging in any business which under the Constitution of the |
---|
3793 | | - | United States may not be made the subject of taxation by this |
---|
3794 | | - | State. |
---|
3795 | | - | (f) Except as otherwise provided in this subsection, an |
---|
3796 | | - | |
---|
3797 | | - | |
---|
3798 | | - | ordinance or resolution imposing or discontinuing the tax |
---|
3799 | | - | hereunder or effecting a change in the rate thereof shall |
---|
3800 | | - | either (i) be adopted and a certified copy thereof filed with |
---|
3801 | | - | the Department on or before the first day of April, whereupon |
---|
3802 | | - | the Department shall proceed to administer and enforce this |
---|
3803 | | - | Section as of the first day of July next following the adoption |
---|
3804 | | - | and filing, or (ii) be adopted and a certified copy thereof |
---|
3805 | | - | filed with the Department on or before the first day of |
---|
3806 | | - | October, whereupon the Department shall proceed to administer |
---|
3807 | | - | and enforce this Section as of the first day of January next |
---|
3808 | | - | following the adoption and filing. |
---|
3809 | | - | (g) When certifying the amount of a monthly disbursement |
---|
3810 | | - | to a county under this Section, the Department shall increase |
---|
3811 | | - | or decrease the amount by an amount necessary to offset any |
---|
3812 | | - | misallocation of previous disbursements. The offset amount |
---|
3813 | | - | shall be the amount erroneously disbursed within the previous |
---|
3814 | | - | 6 months from the time a misallocation is discovered. |
---|
3815 | | - | (h) As used in this Section, "Department" means the |
---|
3816 | | - | Department of Revenue. |
---|
3817 | | - | For purposes of the tax authorized to be imposed under |
---|
3818 | | - | subsection (a), "groceries" has the same meaning as "food for |
---|
3819 | | - | human consumption that is to be consumed off the premises |
---|
3820 | | - | where it is sold (other than alcoholic beverages, food |
---|
3821 | | - | consisting of or infused with adult use cannabis, soft drinks, |
---|
3822 | | - | candy, and food that has been prepared for immediate |
---|
3823 | | - | consumption)", as further defined in Section 2-10 of the |
---|
3824 | | - | |
---|
3825 | | - | |
---|
3826 | | - | Retailers' Occupation Tax Act. |
---|
3827 | | - | For purposes of the tax authorized to be imposed under |
---|
3828 | | - | subsection (b), "groceries" has the same meaning as "food for |
---|
3829 | | - | human consumption that is to be consumed off the premises |
---|
3830 | | - | where it is sold (other than alcoholic beverages, food |
---|
3831 | | - | consisting of or infused with adult use cannabis, soft drinks, |
---|
3832 | | - | candy, and food that has been prepared for immediate |
---|
3833 | | - | consumption)", as further defined in Section 3-10 of the |
---|
3834 | | - | Service Occupation Tax Act. |
---|
3835 | | - | For purposes of the tax authorized to be imposed under |
---|
3836 | | - | subsection (b), "groceries" also means food prepared for |
---|
3837 | | - | immediate consumption and transferred incident to a sale of |
---|
3838 | | - | service subject to the Service Occupation Tax Act or the |
---|
3839 | | - | Service Use Tax Act by an entity licensed under the Hospital |
---|
3840 | | - | Licensing Act, the Nursing Home Care Act, the Assisted Living |
---|
3841 | | - | and Shared Housing Act, the ID/DD Community Care Act, the |
---|
3842 | | - | MC/DD Act, the Specialized Mental Health Rehabilitation Act of |
---|
3843 | | - | 2013, or the Child Care Act of 1969, or an entity that holds a |
---|
3844 | | - | permit issued pursuant to the Life Care Facilities Act. |
---|
3845 | | - | (i) This Section may be referred to as the County Grocery |
---|
3846 | | - | Occupation Tax Law. |
---|
3847 | | - | (55 ILCS 5/5-1009) (from Ch. 34, par. 5-1009) |
---|
3848 | | - | Sec. 5-1009. Limitation on home rule powers. Except as |
---|
3849 | | - | provided in Sections 5-1006, 5-1006.5, 5-1006.8, 5-1006.9 |
---|
3850 | | - | 5-1007, and 5-1008, on and after September 1, 1990, no home |
---|
3851 | | - | |
---|
3852 | | - | |
---|
3853 | | - | rule county has the authority to impose, pursuant to its home |
---|
3854 | | - | rule authority, a retailers' occupation tax, service |
---|
3855 | | - | occupation tax, use tax, sales tax or other tax on the use, |
---|
3856 | | - | sale or purchase of tangible personal property based on the |
---|
3857 | | - | gross receipts from such sales or the selling or purchase |
---|
3858 | | - | price of said tangible personal property. Notwithstanding the |
---|
3859 | | - | foregoing, this Section does not preempt any home rule imposed |
---|
3860 | | - | tax such as the following: (1) a tax on alcoholic beverages, |
---|
3861 | | - | whether based on gross receipts, volume sold or any other |
---|
3862 | | - | measurement; (2) a tax based on the number of units of |
---|
3863 | | - | cigarettes or tobacco products; (3) a tax, however measured, |
---|
3864 | | - | based on the use of a hotel or motel room or similar facility; |
---|
3865 | | - | (4) a tax, however measured, on the sale or transfer of real |
---|
3866 | | - | property; (5) a tax, however measured, on lease receipts; (6) |
---|
3867 | | - | a tax on food prepared for immediate consumption and on |
---|
3868 | | - | alcoholic beverages sold by a business which provides for on |
---|
3869 | | - | premise consumption of said food or alcoholic beverages; or |
---|
3870 | | - | (7) other taxes not based on the selling or purchase price or |
---|
3871 | | - | gross receipts from the use, sale or purchase of tangible |
---|
3872 | | - | personal property. This Section does not preempt a home rule |
---|
3873 | | - | county from imposing a tax, however measured, on the use, for |
---|
3874 | | - | consideration, of a parking lot, garage, or other parking |
---|
3875 | | - | facility. |
---|
3876 | | - | On and after December 1, 2019, no home rule county has the |
---|
3877 | | - | authority to impose, pursuant to its home rule authority, a |
---|
3878 | | - | tax, however measured, on sales of aviation fuel, as defined |
---|
3879 | | - | |
---|
3880 | | - | |
---|
3881 | | - | in Section 3 of the Retailers' Occupation Tax Act, unless the |
---|
3882 | | - | tax revenue is expended for airport-related purposes. For |
---|
3883 | | - | purposes of this Section, "airport-related purposes" has the |
---|
3884 | | - | meaning ascribed in Section 6z-20.2 of the State Finance Act. |
---|
3885 | | - | Aviation fuel shall be excluded from tax only for so long as |
---|
3886 | | - | the revenue use requirements of 49 U.S.C. 47017(b) and 49 |
---|
3887 | | - | U.S.C. 47133 are binding on the county. |
---|
3888 | | - | This Section is a limitation, pursuant to subsection (g) |
---|
3889 | | - | of Section 6 of Article VII of the Illinois Constitution, on |
---|
3890 | | - | the power of home rule units to tax. The changes made to this |
---|
3891 | | - | Section by Public Act 101-10 are a denial and limitation of |
---|
3892 | | - | home rule powers and functions under subsection (g) of Section |
---|
3893 | | - | 6 of Article VII of the Illinois Constitution. |
---|
3894 | | - | (Source: P.A. 101-10, eff. 6-5-19; 101-27, eff. 6-25-19; |
---|
3895 | | - | 102-558, eff. 8-20-21.) |
---|
3896 | | - | (55 ILCS 5/5-1030) (from Ch. 34, par. 5-1030) |
---|
3897 | | - | Sec. 5-1030. Hotel rooms, tax on gross rental receipts. |
---|
3898 | | - | (a) The corporate authorities of any county may by |
---|
3899 | | - | ordinance impose a tax upon all persons engaged in such county |
---|
3900 | | - | in the business of renting, leasing or letting rooms in a hotel |
---|
3901 | | - | which is not located within a city, village, or incorporated |
---|
3902 | | - | town that imposes a tax under Section 8-3-14 of the Illinois |
---|
3903 | | - | Municipal Code, as defined in "The Hotel Operators' Occupation |
---|
3904 | | - | Tax Act", at a rate not to exceed 5% of the gross rental |
---|
3905 | | - | receipts from such renting, leasing or letting, excluding, |
---|
3906 | | - | |
---|
3907 | | - | |
---|
3908 | | - | however, from gross rental receipts, the proceeds of such |
---|
3909 | | - | renting, leasing or letting to permanent residents of that |
---|
3910 | | - | hotel, and may provide for the administration and enforcement |
---|
3911 | | - | of the tax, and for the collection thereof from the persons |
---|
3912 | | - | subject to the tax, as the corporate authorities determine to |
---|
3913 | | - | be necessary or practicable for the effective administration |
---|
3914 | | - | of the tax. |
---|
3915 | | - | (b) With the consent of municipalities representing at |
---|
3916 | | - | least 67% of the population of Winnebago County, as determined |
---|
3917 | | - | by the 2010 federal decennial census and as expressed by |
---|
3918 | | - | resolution of the corporate authorities of those |
---|
3919 | | - | municipalities, the county board of Winnebago County may, by |
---|
3920 | | - | ordinance, impose a tax upon all persons engaged in the county |
---|
3921 | | - | in the business of renting, leasing, or letting rooms in a |
---|
3922 | | - | hotel that imposes a tax under Section 8-3-14 of the Illinois |
---|
3923 | | - | Municipal Code, as defined in the "The Hotel Operators' |
---|
3924 | | - | Occupation Tax Act", at a rate not to exceed 2% of the gross |
---|
3925 | | - | rental receipts from renting, leasing, or letting, excluding, |
---|
3926 | | - | however, from gross rental receipts, the proceeds of the |
---|
3927 | | - | renting, leasing, or letting to permanent residents of that |
---|
3928 | | - | hotel, and may provide for the administration and enforcement |
---|
3929 | | - | of the tax, and for the collection thereof from the persons |
---|
3930 | | - | subject to the tax, as the county board determines to be |
---|
3931 | | - | necessary or practicable for the effective administration of |
---|
3932 | | - | the tax. The tax shall be instituted on a county-wide basis and |
---|
3933 | | - | shall be in addition to any tax imposed by this or any other |
---|
3934 | | - | |
---|
3935 | | - | |
---|
3936 | | - | provision of law. The revenue generated under this subsection |
---|
3937 | | - | shall be accounted for and segregated from all other funds of |
---|
3938 | | - | the county and shall be utilized solely for either: (1) |
---|
3939 | | - | encouraging, supporting, marketing, constructing, or |
---|
3940 | | - | operating, either directly by the county or through other |
---|
3941 | | - | taxing bodies within the county, sports, arts, or other |
---|
3942 | | - | entertainment or tourism facilities or programs for the |
---|
3943 | | - | purpose of promoting tourism, competitiveness, job growth, and |
---|
3944 | | - | for the general health and well-being of the citizens of the |
---|
3945 | | - | county; or (2) payment towards debt services on bonds issued |
---|
3946 | | - | for the purposes set forth in this subsection. |
---|
3947 | | - | (b-5) The county board of Sangamon County may, by |
---|
3948 | | - | ordinance, impose a tax upon all persons engaged in the county |
---|
3949 | | - | in the business of renting, leasing, or letting rooms in a |
---|
3950 | | - | hotel that imposes a tax under Section 8-3-14 of the Illinois |
---|
3951 | | - | Municipal Code, as defined in the Hotel Operators' Occupation |
---|
3952 | | - | Tax Act, at a rate not to exceed 3% of the gross rental |
---|
3953 | | - | receipts from renting, leasing, or letting, excluding, |
---|
3954 | | - | however, from gross rental receipts, the proceeds of the |
---|
3955 | | - | renting, leasing, or letting to permanent residents of that |
---|
3956 | | - | hotel, and may provide for the administration and enforcement |
---|
3957 | | - | of the tax, and for the collection thereof from the persons |
---|
3958 | | - | subject to the tax, as the county board determines to be |
---|
3959 | | - | necessary or practicable for the effective administration of |
---|
3960 | | - | the tax. The tax shall be instituted on a county-wide basis and |
---|
3961 | | - | shall be in addition to any tax imposed by this or any other |
---|
3962 | | - | |
---|
3963 | | - | |
---|
3964 | | - | provision of law. The revenue generated under this subsection |
---|
3965 | | - | shall be accounted for and segregated from all other funds of |
---|
3966 | | - | the county and shall be used solely for either: (1) |
---|
3967 | | - | encouraging, supporting, marketing, constructing, or |
---|
3968 | | - | operating, either directly by the county or through other |
---|
3969 | | - | taxing bodies within the county, sports, arts, or other |
---|
3970 | | - | entertainment or tourism facilities or programs for the |
---|
3971 | | - | purpose of promoting tourism, competitiveness, job growth, and |
---|
3972 | | - | for the general health and well-being of the citizens of the |
---|
3973 | | - | county; or (2) payment towards debt services on bonds issued |
---|
3974 | | - | for the purposes set forth in this subsection. |
---|
3975 | | - | (c) A Tourism Facility Board shall be established, |
---|
3976 | | - | comprised of a representative from the county and from each |
---|
3977 | | - | municipality that has approved the imposition of the tax under |
---|
3978 | | - | subsection (b) of this Section. |
---|
3979 | | - | (1) A Board member's vote is weighted based on the |
---|
3980 | | - | municipality's population relative to the population of |
---|
3981 | | - | the county, with the county representing the population |
---|
3982 | | - | within unincorporated areas of the county. Representatives |
---|
3983 | | - | from the Rockford Park District and Rockford Area |
---|
3984 | | - | Convention and Visitors Bureau shall serve as ex-officio |
---|
3985 | | - | members with no voting rights. |
---|
3986 | | - | (2) The Board must meet not less frequently than once |
---|
3987 | | - | per year to direct the use of revenues collected from the |
---|
3988 | | - | tax imposed under subsection (b) of this Section that are |
---|
3989 | | - | not already directed for use pursuant to an |
---|
3990 | | - | |
---|
3991 | | - | |
---|
3992 | | - | intergovernmental agreement between the county and another |
---|
3993 | | - | entity represented on the Board, including the ex-officio |
---|
3994 | | - | members, and for any other reason the Board deems |
---|
3995 | | - | necessary. Affirmative actions of the Board shall require |
---|
3996 | | - | a weighted vote of Board members representing not less |
---|
3997 | | - | than 67% of the population of the county. |
---|
3998 | | - | (3) The Board shall not be a separate unit of local |
---|
3999 | | - | government, shall have no paid staff, and members of the |
---|
4000 | | - | Board shall receive no compensation or reimbursement of |
---|
4001 | | - | expenses from proceeds of the tax imposed under subsection |
---|
4002 | | - | (b) of this Section. |
---|
4003 | | - | (d) Persons subject to any tax imposed pursuant to |
---|
4004 | | - | authority granted by this Section may reimburse themselves for |
---|
4005 | | - | their tax liability for such tax by separately stating such |
---|
4006 | | - | tax as an additional charge, which charge may be stated in |
---|
4007 | | - | combination, in a single amount, with State tax imposed under |
---|
4008 | | - | "The Hotel Operators' Occupation Tax Act". |
---|
4009 | | - | Nothing in this Section shall be construed to authorize a |
---|
4010 | | - | county to impose a tax upon the privilege of engaging in any |
---|
4011 | | - | business which under the Constitution of the United States may |
---|
4012 | | - | not be made the subject of taxation by this State. |
---|
4013 | | - | An ordinance or resolution imposing a tax hereunder or |
---|
4014 | | - | effecting a change in the rate thereof shall be effective on |
---|
4015 | | - | the first day of the calendar month next following its passage |
---|
4016 | | - | and required publication. |
---|
4017 | | - | The amounts collected by any county pursuant to this |
---|
4018 | | - | |
---|
4019 | | - | |
---|
4020 | | - | Section shall be expended to promote tourism; conventions; |
---|
4021 | | - | expositions; theatrical, sports and cultural activities within |
---|
4022 | | - | that county or otherwise to attract nonresident overnight |
---|
4023 | | - | visitors to the county. |
---|
4024 | | - | Any county may agree with any unit of local government, |
---|
4025 | | - | including any authority defined as a metropolitan exposition, |
---|
4026 | | - | auditorium and office building authority, fair and exposition |
---|
4027 | | - | authority, exposition and auditorium authority, or civic |
---|
4028 | | - | center authority created pursuant to provisions of Illinois |
---|
4029 | | - | law and the territory of which unit of local government or |
---|
4030 | | - | authority is co-extensive with or wholly within such county, |
---|
4031 | | - | to impose and collect for a period not to exceed 40 years, any |
---|
4032 | | - | portion or all of the tax authorized pursuant to this Section |
---|
4033 | | - | and to transmit such tax so collected to such unit of local |
---|
4034 | | - | government or authority. The amount so paid shall be expended |
---|
4035 | | - | by any such unit of local government or authority for the |
---|
4036 | | - | purposes for which such tax is authorized. Any such agreement |
---|
4037 | | - | must be authorized by resolution or ordinance, as the case may |
---|
4038 | | - | be, of such county and unit of local government or authority, |
---|
4039 | | - | and such agreement may provide for the irrevocable imposition |
---|
4040 | | - | and collection of said tax at such rate, or amount as limited |
---|
4041 | | - | by a given rate, as may be agreed upon for the full period of |
---|
4042 | | - | time set forth in such agreement; and such agreement may |
---|
4043 | | - | further provide for any other terms as deemed necessary or |
---|
4044 | | - | advisable by such county and such unit of local government or |
---|
4045 | | - | authority. Any such agreement shall be binding and enforceable |
---|
4046 | | - | |
---|
4047 | | - | |
---|
4048 | | - | by either party to such agreement. Such agreement entered into |
---|
4049 | | - | pursuant to this Section shall not in any event constitute an |
---|
4050 | | - | indebtedness of such county subject to any limitation imposed |
---|
4051 | | - | by statute or otherwise. |
---|
4052 | | - | (Source: P.A. 98-313, eff. 8-12-13.) |
---|
4053 | | - | (55 ILCS 5/5-1134) |
---|
4054 | | - | Sec. 5-1134. Project labor agreements. |
---|
4055 | | - | (a) Any sports, arts, or entertainment facilities that |
---|
4056 | | - | receive revenue from a tax imposed under subsection (b) or |
---|
4057 | | - | (b-5) of Section 5-1030 of this Code shall be considered to be |
---|
4058 | | - | public works within the meaning of the Prevailing Wage Act. |
---|
4059 | | - | The county authorities responsible for the construction, |
---|
4060 | | - | renovation, modification, or alteration of the sports, arts, |
---|
4061 | | - | or entertainment facilities shall enter into project labor |
---|
4062 | | - | agreements with labor organizations as defined in the National |
---|
4063 | | - | Labor Relations Act to assure that no labor dispute interrupts |
---|
4064 | | - | or interferes with the construction, renovation, modification, |
---|
4065 | | - | or alteration of the projects. |
---|
4066 | | - | (b) The project labor agreements must include the |
---|
4067 | | - | following: |
---|
4068 | | - | (1) provisions establishing the minimum hourly wage |
---|
4069 | | - | for each class of labor organization employees; |
---|
4070 | | - | (2) provisions establishing the benefits and other |
---|
4071 | | - | compensation for such class of labor organization; and |
---|
4072 | | - | (3) provisions establishing that no strike or disputes |
---|
4073 | | - | |
---|
4074 | | - | |
---|
4075 | | - | will be engaged in by the labor organization employees. |
---|
4076 | | - | The county, taxing bodies, municipalities, and the labor |
---|
4077 | | - | organizations shall have the authority to include other terms |
---|
4078 | | - | and conditions as they deem necessary. |
---|
4079 | | - | (c) The project labor agreement shall be filed with the |
---|
4080 | | - | Director of the Illinois Department of Labor in accordance |
---|
4081 | | - | with procedures established by the Department. At a minimum, |
---|
4082 | | - | the project labor agreement must provide the names, addresses, |
---|
4083 | | - | and occupations of the owner of the facilities and the |
---|
4084 | | - | individuals representing the labor organization employees |
---|
4085 | | - | participating in the project labor agreement. The agreement |
---|
4086 | | - | must also specify the terms and conditions required in |
---|
4087 | | - | subsection (b) of this Section. |
---|
4088 | | - | (d) In any agreement for the construction or |
---|
4089 | | - | rehabilitation of a facility using revenue generated under |
---|
4090 | | - | subsection (b) or (b-5) of Section 5-1030 of this Code, in |
---|
4091 | | - | connection with the prequalification of general contractors |
---|
4092 | | - | for construction or rehabilitation of the facility, it shall |
---|
4093 | | - | be required that a commitment will be submitted detailing how |
---|
4094 | | - | the general contractor will expend 15% or more of the |
---|
4095 | | - | aggregate dollar value of the project as a whole with one or |
---|
4096 | | - | more minority-owned businesses, women-owned businesses, or |
---|
4097 | | - | businesses owned by a person with a disability, as these terms |
---|
4098 | | - | are defined in Section 2 of the Business Enterprise for |
---|
4099 | | - | Minorities, Women, and Persons with Disabilities Act. |
---|
4100 | | - | (Source: P.A. 100-391, eff. 8-25-17.) |
---|
4101 | | - | |
---|
4102 | | - | |
---|
4103 | | - | Section 30. The Illinois Municipal Code is amended by |
---|
4104 | | - | changing Sections 8-11-1.1 and 8-11-6a and adding Section |
---|
4105 | | - | 8-11-24 as follows: |
---|
4106 | | - | (65 ILCS 5/8-11-1.1) (from Ch. 24, par. 8-11-1.1) |
---|
4107 | | - | Sec. 8-11-1.1. Non-home rule municipalities; imposition of |
---|
4108 | | - | taxes. |
---|
4109 | | - | (a) The corporate authorities of a non-home rule |
---|
4110 | | - | municipality may, upon approval of the electors of the |
---|
4111 | | - | municipality pursuant to subsection (b) of this Section, |
---|
4112 | | - | impose by ordinance or resolution the taxes tax authorized in |
---|
4113 | | - | Sections 8-11-1.3, 8-11-1.4 and 8-11-1.5 of this Act. |
---|
4114 | | - | (b) (Blank). The corporate authorities of the municipality |
---|
4115 | | - | may by ordinance or resolution call for the submission to the |
---|
4116 | | - | electors of the municipality the question of whether the |
---|
4117 | | - | municipality shall impose such tax. Such question shall be |
---|
4118 | | - | certified by the municipal clerk to the election authority in |
---|
4119 | | - | accordance with Section 28-5 of the Election Code and shall be |
---|
4120 | | - | in a form in accordance with Section 16-7 of the Election Code. |
---|
4121 | | - | Notwithstanding any provision of law to the contrary, if |
---|
4122 | | - | the proceeds of the tax may be used for municipal operations |
---|
4123 | | - | pursuant to Section 8-11-1.3, 8-11-1.4, or 8-11-1.5, then the |
---|
4124 | | - | election authority must submit the question in substantially |
---|
4125 | | - | the following form: |
---|
4126 | | - | Shall the corporate authorities of the municipality be |
---|
4127 | | - | |
---|
4128 | | - | |
---|
4129 | | - | authorized to levy a tax at a rate of (rate)% for |
---|
4130 | | - | expenditures on municipal operations, expenditures on |
---|
4131 | | - | public infrastructure, or property tax relief? |
---|
4132 | | - | If a majority of the electors in the municipality voting |
---|
4133 | | - | upon the question vote in the affirmative, such tax shall be |
---|
4134 | | - | imposed. |
---|
4135 | | - | (c) Until January 1, 1992, an ordinance or resolution |
---|
4136 | | - | imposing the tax of not more than 1% hereunder or |
---|
4137 | | - | discontinuing the same shall be adopted and a certified copy |
---|
4138 | | - | thereof, together with a certification that the ordinance or |
---|
4139 | | - | resolution received referendum approval in the case of the |
---|
4140 | | - | imposition of such tax, filed with the Department of Revenue, |
---|
4141 | | - | on or before the first day of June, whereupon the Department |
---|
4142 | | - | shall proceed to administer and enforce the additional tax or |
---|
4143 | | - | to discontinue the tax, as the case may be, as of the first day |
---|
4144 | | - | of September next following such adoption and filing. |
---|
4145 | | - | Beginning January 1, 1992 and through December 31, 1992, |
---|
4146 | | - | an ordinance or resolution imposing or discontinuing the tax |
---|
4147 | | - | hereunder shall be adopted and a certified copy thereof filed |
---|
4148 | | - | with the Department on or before the first day of July, |
---|
4149 | | - | whereupon the Department shall proceed to administer and |
---|
4150 | | - | enforce this Section as of the first day of October next |
---|
4151 | | - | following such adoption and filing. |
---|
4152 | | - | Beginning January 1, 1993, and through September 30, 2002, |
---|
4153 | | - | an ordinance or resolution imposing or discontinuing the tax |
---|
4154 | | - | hereunder shall be adopted and a certified copy thereof filed |
---|
4155 | | - | |
---|
4156 | | - | |
---|
4157 | | - | with the Department on or before the first day of October, |
---|
4158 | | - | whereupon the Department shall proceed to administer and |
---|
4159 | | - | enforce this Section as of the first day of January next |
---|
4160 | | - | following such adoption and filing. |
---|
4161 | | - | Beginning October 1, 2002, and through December 31, 2013, |
---|
4162 | | - | an ordinance or resolution imposing or discontinuing the tax |
---|
4163 | | - | under this Section or effecting a change in the rate of tax |
---|
4164 | | - | must either (i) be adopted and a certified copy of the |
---|
4165 | | - | ordinance or resolution filed with the Department on or before |
---|
4166 | | - | the first day of April, whereupon the Department shall proceed |
---|
4167 | | - | to administer and enforce this Section as of the first day of |
---|
4168 | | - | July next following the adoption and filing; or (ii) be |
---|
4169 | | - | adopted and a certified copy of the ordinance or resolution |
---|
4170 | | - | filed with the Department on or before the first day of |
---|
4171 | | - | October, whereupon the Department shall proceed to administer |
---|
4172 | | - | and enforce this Section as of the first day of January next |
---|
4173 | | - | following the adoption and filing. |
---|
4174 | | - | Beginning January 1, 2014, if an ordinance or resolution |
---|
4175 | | - | imposing the tax under this Section, discontinuing the tax |
---|
4176 | | - | under this Section, or effecting a change in the rate of tax |
---|
4177 | | - | under this Section is adopted, a certified copy thereof, |
---|
4178 | | - | together with a certification that the ordinance or resolution |
---|
4179 | | - | received referendum approval in the case of the imposition of |
---|
4180 | | - | or increase in the rate of such tax, shall be filed with the |
---|
4181 | | - | Department of Revenue, either (i) on or before the first day of |
---|
4182 | | - | May, whereupon the Department shall proceed to administer and |
---|
4183 | | - | |
---|
4184 | | - | |
---|
4185 | | - | enforce this Section as of the first day of July next following |
---|
4186 | | - | the adoption and filing; or (ii) on or before the first day of |
---|
4187 | | - | October, whereupon the Department shall proceed to administer |
---|
4188 | | - | and enforce this Section as of the first day of January next |
---|
4189 | | - | following the adoption and filing. |
---|
4190 | | - | Notwithstanding any provision in this Section to the |
---|
4191 | | - | contrary, if, in a non-home rule municipality with more than |
---|
4192 | | - | 150,000 but fewer than 200,000 inhabitants, as determined by |
---|
4193 | | - | the last preceding federal decennial census, an ordinance or |
---|
4194 | | - | resolution under this Section imposes or discontinues a tax or |
---|
4195 | | - | changes the tax rate as of July 1, 2007, then that ordinance or |
---|
4196 | | - | resolution, together with a certification that the ordinance |
---|
4197 | | - | or resolution received referendum approval in the case of the |
---|
4198 | | - | imposition of the tax, must be adopted and a certified copy of |
---|
4199 | | - | that ordinance or resolution must be filed with the Department |
---|
4200 | | - | on or before May 15, 2007, whereupon the Department shall |
---|
4201 | | - | proceed to administer and enforce this Section as of July 1, |
---|
4202 | | - | 2007. |
---|
4203 | | - | Notwithstanding any provision in this Section to the |
---|
4204 | | - | contrary, if, in a non-home rule municipality with more than |
---|
4205 | | - | 6,500 but fewer than 7,000 inhabitants, as determined by the |
---|
4206 | | - | last preceding federal decennial census, an ordinance or |
---|
4207 | | - | resolution under this Section imposes or discontinues a tax or |
---|
4208 | | - | changes the tax rate on or before May 20, 2009, then that |
---|
4209 | | - | ordinance or resolution, together with a certification that |
---|
4210 | | - | the ordinance or resolution received referendum approval in |
---|
4211 | | - | |
---|
4212 | | - | |
---|
4213 | | - | the case of the imposition of the tax, must be adopted and a |
---|
4214 | | - | certified copy of that ordinance or resolution must be filed |
---|
4215 | | - | with the Department on or before May 20, 2009, whereupon the |
---|
4216 | | - | Department shall proceed to administer and enforce this |
---|
4217 | | - | Section as of July 1, 2009. |
---|
4218 | | - | A non-home rule municipality may file a certified copy of |
---|
4219 | | - | an ordinance or resolution, with a certification that the |
---|
4220 | | - | ordinance or resolution received referendum approval in the |
---|
4221 | | - | case of the imposition of the tax, with the Department of |
---|
4222 | | - | Revenue, as required under this Section, only after October 2, |
---|
4223 | | - | 2000. |
---|
4224 | | - | The tax authorized by this Section may not be more than 1% |
---|
4225 | | - | and may be imposed only in 1/4% increments. |
---|
4226 | | - | (Source: P.A. 98-584, eff. 8-27-13.) |
---|
4227 | | - | (65 ILCS 5/8-11-6a) (from Ch. 24, par. 8-11-6a) |
---|
4228 | | - | Sec. 8-11-6a. Home rule municipalities; preemption of |
---|
4229 | | - | certain taxes. Except as provided in Sections 8-11-1, 8-11-5, |
---|
4230 | | - | 8-11-6, 8-11-6b, 8-11-6c, 8-11-23, 8-11-24, and 11-74.3-6 on |
---|
4231 | | - | and after September 1, 1990, no home rule municipality has the |
---|
4232 | | - | authority to impose, pursuant to its home rule authority, a |
---|
4233 | | - | retailer's occupation tax, service occupation tax, use tax, |
---|
4234 | | - | sales tax or other tax on the use, sale or purchase of tangible |
---|
4235 | | - | personal property based on the gross receipts from such sales |
---|
4236 | | - | or the selling or purchase price of said tangible personal |
---|
4237 | | - | property. Notwithstanding the foregoing, this Section does not |
---|
4238 | | - | |
---|
4239 | | - | |
---|
4240 | | - | preempt any home rule imposed tax such as the following: (1) a |
---|
4241 | | - | tax on alcoholic beverages, whether based on gross receipts, |
---|
4242 | | - | volume sold or any other measurement; (2) a tax based on the |
---|
4243 | | - | number of units of cigarettes or tobacco products (provided, |
---|
4244 | | - | however, that a home rule municipality that has not imposed a |
---|
4245 | | - | tax based on the number of units of cigarettes or tobacco |
---|
4246 | | - | products before July 1, 1993, shall not impose such a tax after |
---|
4247 | | - | that date); (3) a tax, however measured, based on the use of a |
---|
4248 | | - | hotel or motel room or similar facility; (4) a tax, however |
---|
4249 | | - | measured, on the sale or transfer of real property; (5) a tax, |
---|
4250 | | - | however measured, on lease receipts; (6) a tax on food |
---|
4251 | | - | prepared for immediate consumption and on alcoholic beverages |
---|
4252 | | - | sold by a business which provides for on premise consumption |
---|
4253 | | - | of said food or alcoholic beverages; or (7) other taxes not |
---|
4254 | | - | based on the selling or purchase price or gross receipts from |
---|
4255 | | - | the use, sale or purchase of tangible personal property. This |
---|
4256 | | - | Section does not preempt a home rule municipality with a |
---|
4257 | | - | population of more than 2,000,000 from imposing a tax, however |
---|
4258 | | - | measured, on the use, for consideration, of a parking lot, |
---|
4259 | | - | garage, or other parking facility. This Section is not |
---|
4260 | | - | intended to affect any existing tax on food and beverages |
---|
4261 | | - | prepared for immediate consumption on the premises where the |
---|
4262 | | - | sale occurs, or any existing tax on alcoholic beverages, or |
---|
4263 | | - | any existing tax imposed on the charge for renting a hotel or |
---|
4264 | | - | motel room, which was in effect January 15, 1988, or any |
---|
4265 | | - | extension of the effective date of such an existing tax by |
---|
4266 | | - | |
---|
4267 | | - | |
---|
4268 | | - | ordinance of the municipality imposing the tax, which |
---|
4269 | | - | extension is hereby authorized, in any non-home rule |
---|
4270 | | - | municipality in which the imposition of such a tax has been |
---|
4271 | | - | upheld by judicial determination, nor is this Section intended |
---|
4272 | | - | to preempt the authority granted by Public Act 85-1006. On and |
---|
4273 | | - | after December 1, 2019, no home rule municipality has the |
---|
4274 | | - | authority to impose, pursuant to its home rule authority, a |
---|
4275 | | - | tax, however measured, on sales of aviation fuel, as defined |
---|
4276 | | - | in Section 3 of the Retailers' Occupation Tax Act, unless the |
---|
4277 | | - | tax is not subject to the revenue use requirements of 49 U.S.C. |
---|
4278 | | - | 47107(b) and 49 U.S.C. 47133, or unless the tax revenue is |
---|
4279 | | - | expended for airport-related purposes. For purposes of this |
---|
4280 | | - | Section, "airport-related purposes" has the meaning ascribed |
---|
4281 | | - | in Section 6z-20.2 of the State Finance Act. Aviation fuel |
---|
4282 | | - | shall be excluded from tax only if, and for so long as, the |
---|
4283 | | - | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. |
---|
4284 | | - | 47133 are binding on the municipality. This Section is a |
---|
4285 | | - | limitation, pursuant to subsection (g) of Section 6 of Article |
---|
4286 | | - | VII of the Illinois Constitution, on the power of home rule |
---|
4287 | | - | units to tax. The changes made to this Section by Public Act |
---|
4288 | | - | 101-10 are a denial and limitation of home rule powers and |
---|
4289 | | - | functions under subsection (g) of Section 6 of Article VII of |
---|
4290 | | - | the Illinois Constitution. |
---|
4291 | | - | (Source: P.A. 101-10, eff. 6-5-19; 101-27, eff. 6-25-19; |
---|
4292 | | - | 101-593, eff. 12-4-19.) |
---|
4293 | | - | |
---|
4294 | | - | |
---|
4295 | | - | (65 ILCS 5/8-11-24 new) |
---|
4296 | | - | Sec. 8-11-24. Municipal Grocery Occupation Tax Law. |
---|
4297 | | - | (a) The corporate authorities of any municipality may, by |
---|
4298 | | - | ordinance or resolution that takes effect on or after January |
---|
4299 | | - | 1, 2026, impose a tax upon all persons engaged in the business |
---|
4300 | | - | of selling groceries at retail in the municipality on the |
---|
4301 | | - | gross receipts from those sales made in the course of that |
---|
4302 | | - | business. If imposed, the tax shall be at the rate of 1% of the |
---|
4303 | | - | gross receipts from these sales. |
---|
4304 | | - | The tax imposed by a municipality under this subsection |
---|
4305 | | - | and all civil penalties that may be assessed as an incident of |
---|
4306 | | - | the tax shall be collected and enforced by the Department. The |
---|
4307 | | - | certificate of registration that is issued by the Department |
---|
4308 | | - | to a retailer under the Retailers' Occupation Tax Act shall |
---|
4309 | | - | permit the retailer to engage in a business that is taxable |
---|
4310 | | - | under any ordinance or resolution enacted under this |
---|
4311 | | - | subsection without registering separately with the Department |
---|
4312 | | - | under that ordinance or resolution or under this subsection. |
---|
4313 | | - | The Department shall have full power to administer and |
---|
4314 | | - | enforce this subsection; to collect all taxes and penalties |
---|
4315 | | - | due under this subsection; to dispose of taxes and penalties |
---|
4316 | | - | so collected in the manner provided in this Section and under |
---|
4317 | | - | rules adopted by the Department; and to determine all rights |
---|
4318 | | - | to credit memoranda arising on account of the erroneous |
---|
4319 | | - | payment of tax or penalty under this subsection. |
---|
4320 | | - | In the administration of, and compliance with, this |
---|
4321 | | - | |
---|
4322 | | - | |
---|
4323 | | - | subsection, the Department and persons who are subject to this |
---|
4324 | | - | subsection shall have the same rights, remedies, privileges, |
---|
4325 | | - | immunities, powers, and duties, and be subject to the same |
---|
4326 | | - | conditions, restrictions, limitations, penalties and |
---|
4327 | | - | definitions of terms, and employ the same modes of procedure, |
---|
4328 | | - | as are prescribed in Sections 1, 2 through 2-65 (in respect to |
---|
4329 | | - | all provisions therein other than the State rate of tax), 2c, 3 |
---|
4330 | | - | (except as to the disposition of taxes and penalties |
---|
4331 | | - | collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, |
---|
4332 | | - | 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12 and 13 of the Retailers' |
---|
4333 | | - | Occupation Tax Act and all of the Uniform Penalty and Interest |
---|
4334 | | - | Act, as fully as if those provisions were set forth in this |
---|
4335 | | - | Section. |
---|
4336 | | - | Persons subject to any tax imposed under the authority |
---|
4337 | | - | granted in this subsection may reimburse themselves for their |
---|
4338 | | - | seller's tax liability hereunder by separately stating that |
---|
4339 | | - | tax as an additional charge, which charge may be stated in |
---|
4340 | | - | combination, in a single amount, with State tax which sellers |
---|
4341 | | - | are required to collect under the Use Tax Act, pursuant to such |
---|
4342 | | - | bracket schedules as the Department may prescribe. |
---|
4343 | | - | (b) If a tax has been imposed under subsection (a), then a |
---|
4344 | | - | service occupation tax must also be imposed at the same rate |
---|
4345 | | - | upon all persons engaged, in the municipality, in the business |
---|
4346 | | - | of making sales of service, who, as an incident to making those |
---|
4347 | | - | sales of service, transfer groceries, as defined in this |
---|
4348 | | - | Section, as an incident to a sale of service. |
---|
4349 | | - | |
---|
4350 | | - | |
---|
4351 | | - | The tax imposed under this subsection and all civil |
---|
4352 | | - | penalties that may be assessed as an incident thereof shall be |
---|
4353 | | - | collected and enforced by the Department. The certificate of |
---|
4354 | | - | registration that is issued by the Department to a retailer |
---|
4355 | | - | under the Retailers' Occupation Tax Act or the Service |
---|
4356 | | - | Occupation Tax Act shall permit the registrant to engage in a |
---|
4357 | | - | business that is taxable under any ordinance or resolution |
---|
4358 | | - | enacted pursuant to this subsection without registering |
---|
4359 | | - | separately with the Department under the ordinance or |
---|
4360 | | - | resolution or under this subsection. |
---|
4361 | | - | The Department shall have full power to administer and |
---|
4362 | | - | enforce this subsection, to collect all taxes and penalties |
---|
4363 | | - | due under this subsection, to dispose of taxes and penalties |
---|
4364 | | - | so collected in the manner provided in this Section and under |
---|
4365 | | - | rules adopted by the Department, and to determine all rights |
---|
4366 | | - | to credit memoranda arising on account of the erroneous |
---|
4367 | | - | payment of a tax or penalty under this subsection. |
---|
4368 | | - | In the administration of and compliance with this |
---|
4369 | | - | subsection, the Department and persons who are subject to this |
---|
4370 | | - | subsection shall have the same rights, remedies, privileges, |
---|
4371 | | - | immunities, powers and duties, and be subject to the same |
---|
4372 | | - | conditions, restrictions, limitations, penalties and |
---|
4373 | | - | definitions of terms, and employ the same modes of procedure |
---|
4374 | | - | as are set forth in Sections 2, 2c, 3 through 3-50 (in respect |
---|
4375 | | - | to all provisions contained in those Sections other than the |
---|
4376 | | - | State rate of tax), 4, 5, 7, 8, 9 (except as to the disposition |
---|
4377 | | - | |
---|
4378 | | - | |
---|
4379 | | - | of taxes and penalties collected), 10, 11, 12, 13, 15, 16, 17, |
---|
4380 | | - | 18, 19, and 20 of the Service Occupation Tax Act and all |
---|
4381 | | - | provisions of the Uniform Penalty and Interest Act, as fully |
---|
4382 | | - | as if those provisions were set forth in this Section. |
---|
4383 | | - | Persons subject to any tax imposed under the authority |
---|
4384 | | - | granted in this subsection may reimburse themselves for their |
---|
4385 | | - | serviceman's tax liability by separately stating the tax as an |
---|
4386 | | - | additional charge, which may be stated in combination, in a |
---|
4387 | | - | single amount, with State tax that servicemen are authorized |
---|
4388 | | - | to collect under the Service Use Tax Act, pursuant to any |
---|
4389 | | - | bracketed schedules set forth by the Department. |
---|
4390 | | - | (c) The Department shall immediately pay over to the State |
---|
4391 | | - | Treasurer, ex officio, as trustee, all taxes and penalties |
---|
4392 | | - | collected under this Section. Those taxes and penalties shall |
---|
4393 | | - | be deposited into the Municipal Grocery Tax Trust Fund, a |
---|
4394 | | - | trust fund created in the State treasury. Except as otherwise |
---|
4395 | | - | provided in this Section, moneys in the Municipal Grocery Tax |
---|
4396 | | - | Trust Fund shall be used to make payments to municipalities |
---|
4397 | | - | and for the payment of refunds under this Section. |
---|
4398 | | - | Moneys deposited into the Municipal Grocery Tax Trust Fund |
---|
4399 | | - | under this Section are not subject to appropriation and shall |
---|
4400 | | - | be used as provided in this Section. All deposits into the |
---|
4401 | | - | Municipal Grocery Tax Trust Fund shall be held in the |
---|
4402 | | - | Municipal Grocery Tax Trust Fund by the State Treasurer, ex |
---|
4403 | | - | officio, as trustee separate and apart from all public moneys |
---|
4404 | | - | or funds of this State. |
---|
4405 | | - | |
---|
4406 | | - | |
---|
4407 | | - | Whenever the Department determines that a refund should be |
---|
4408 | | - | made under this Section to a claimant instead of issuing a |
---|
4409 | | - | credit memorandum, the Department shall notify the State |
---|
4410 | | - | Comptroller, who shall cause the order to be drawn for the |
---|
4411 | | - | amount specified and to the person named in the notification |
---|
4412 | | - | from the Department. The refund shall be paid by the State |
---|
4413 | | - | Treasurer out of the Municipal Grocery Tax Trust Fund. |
---|
4414 | | - | (d) As soon as possible after the first day of each month, |
---|
4415 | | - | upon certification of the Department, the Comptroller shall |
---|
4416 | | - | order transferred, and the Treasurer shall transfer, to the |
---|
4417 | | - | STAR Bonds Revenue Fund the local sales tax increment, if any, |
---|
4418 | | - | as defined in the Innovation Development and Economy Act, |
---|
4419 | | - | collected under this Section. |
---|
4420 | | - | After the monthly transfer to the STAR Bonds Revenue Fund, |
---|
4421 | | - | if any, on or before the 25th day of each calendar month, the |
---|
4422 | | - | Department shall prepare and certify to the Comptroller the |
---|
4423 | | - | disbursement of stated sums of money to named municipalities, |
---|
4424 | | - | the municipalities to be those from which retailers have paid |
---|
4425 | | - | taxes or penalties under this Section to the Department during |
---|
4426 | | - | the second preceding calendar month. The amount to be paid to |
---|
4427 | | - | each municipality shall be the amount (not including credit |
---|
4428 | | - | memoranda) collected under this Section during the second |
---|
4429 | | - | preceding calendar month by the Department plus an amount the |
---|
4430 | | - | Department determines is necessary to offset any amounts that |
---|
4431 | | - | were erroneously paid to a different taxing body, and not |
---|
4432 | | - | including an amount equal to the amount of refunds made during |
---|
4433 | | - | |
---|
4434 | | - | |
---|
4435 | | - | the second preceding calendar month by the Department on |
---|
4436 | | - | behalf of such municipality, and not including any amount that |
---|
4437 | | - | the Department determines is necessary to offset any amounts |
---|
4438 | | - | that were payable to a different taxing body but were |
---|
4439 | | - | erroneously paid to the municipality, and not including any |
---|
4440 | | - | amounts that are transferred to the STAR Bonds Revenue Fund. |
---|
4441 | | - | Within 10 days after receipt by the Comptroller of the |
---|
4442 | | - | disbursement certification to the municipalities provided for |
---|
4443 | | - | in this Section to be given to the Comptroller by the |
---|
4444 | | - | Department, the Comptroller shall cause the orders to be drawn |
---|
4445 | | - | for the amounts in accordance with the directions contained in |
---|
4446 | | - | the certification. |
---|
4447 | | - | (e) Nothing in this Section shall be construed to |
---|
4448 | | - | authorize a municipality to impose a tax upon the privilege of |
---|
4449 | | - | engaging in any business which under the Constitution of the |
---|
4450 | | - | United States may not be made the subject of taxation by this |
---|
4451 | | - | State. |
---|
4452 | | - | (f) Except as otherwise provided in this subsection, an |
---|
4453 | | - | ordinance or resolution imposing or discontinuing the tax |
---|
4454 | | - | hereunder or effecting a change in the rate thereof shall |
---|
4455 | | - | either (i) be adopted and a certified copy thereof filed with |
---|
4456 | | - | the Department on or before the first day of April, whereupon |
---|
4457 | | - | the Department shall proceed to administer and enforce this |
---|
4458 | | - | Section as of the first day of July next following the adoption |
---|
4459 | | - | and filing or (ii) be adopted and a certified copy thereof |
---|
4460 | | - | filed with the Department on or before the first day of |
---|
4461 | | - | |
---|
4462 | | - | |
---|
4463 | | - | October, whereupon the Department shall proceed to administer |
---|
4464 | | - | and enforce this Section as of the first day of January next |
---|
4465 | | - | following the adoption and filing. |
---|
4466 | | - | (g) When certifying the amount of a monthly disbursement |
---|
4467 | | - | to a municipality under this Section, the Department shall |
---|
4468 | | - | increase or decrease the amount by an amount necessary to |
---|
4469 | | - | offset any misallocation of previous disbursements. The offset |
---|
4470 | | - | amount shall be the amount erroneously disbursed within the |
---|
4471 | | - | previous 6 months from the time a misallocation is discovered. |
---|
4472 | | - | (h) As used in this Section, "Department" means the |
---|
4473 | | - | Department of Revenue. |
---|
4474 | | - | For purposes of the tax authorized to be imposed under |
---|
4475 | | - | subsection (a), "groceries" has the same meaning as "food for |
---|
4476 | | - | human consumption that is to be consumed off the premises |
---|
4477 | | - | where it is sold (other than alcoholic beverages, food |
---|
4478 | | - | consisting of or infused with adult use cannabis, soft drinks, |
---|
4479 | | - | candy, and food that has been prepared for immediate |
---|
4480 | | - | consumption)", as further defined in Section 2-10 of the |
---|
4481 | | - | Retailers' Occupation Tax Act. |
---|
4482 | | - | For purposes of the tax authorized to be imposed under |
---|
4483 | | - | subsection (b), "groceries" has the same meaning as "food for |
---|
4484 | | - | human consumption that is to be consumed off the premises |
---|
4485 | | - | where it is sold (other than alcoholic beverages, food |
---|
4486 | | - | consisting of or infused with adult use cannabis, soft drinks, |
---|
4487 | | - | candy, and food that has been prepared for immediate |
---|
4488 | | - | consumption)", as further defined in Section 3-10 of the |
---|
4489 | | - | |
---|
4490 | | - | |
---|
4491 | | - | Service Occupation Tax Act. For purposes of the tax authorized |
---|
4492 | | - | to be imposed under subsection (b), "groceries" also means |
---|
4493 | | - | food prepared for immediate consumption and transferred |
---|
4494 | | - | incident to a sale of service subject to the Service |
---|
4495 | | - | Occupation Tax Act or the Service Use Tax Act by an entity |
---|
4496 | | - | licensed under the Hospital Licensing Act, the Nursing Home |
---|
4497 | | - | Care Act, the Assisted Living and Shared Housing Act, the |
---|
4498 | | - | ID/DD Community Care Act, the MC/DD Act, the Specialized |
---|
4499 | | - | Mental Health Rehabilitation Act of 2013, or the Child Care |
---|
4500 | | - | Act of 1969, or an entity that holds a permit issued pursuant |
---|
4501 | | - | to the Life Care Facilities Act. |
---|
4502 | | - | (i) This Section may be referred to as the Municipal |
---|
4503 | | - | Grocery Occupation Tax Law. |
---|
4504 | | - | Section 35. The Regional Transportation Authority Act is |
---|
4505 | | - | amended by changing Section 4.03 as follows: |
---|
4506 | | - | (70 ILCS 3615/4.03) (from Ch. 111 2/3, par. 704.03) |
---|
4507 | | - | Sec. 4.03. Taxes. |
---|
4508 | | - | (a) In order to carry out any of the powers or purposes of |
---|
4509 | | - | the Authority, the Board may by ordinance adopted with the |
---|
4510 | | - | concurrence of 12 of the then Directors, impose throughout the |
---|
4511 | | - | metropolitan region any or all of the taxes provided in this |
---|
4512 | | - | Section. Except as otherwise provided in this Act, taxes |
---|
4513 | | - | imposed under this Section and civil penalties imposed |
---|
4514 | | - | incident thereto shall be collected and enforced by the State |
---|
4515 | | - | |
---|
4516 | | - | |
---|
4517 | | - | Department of Revenue. The Department shall have the power to |
---|
4518 | | - | administer and enforce the taxes and to determine all rights |
---|
4519 | | - | for refunds for erroneous payments of the taxes. Nothing in |
---|
4520 | | - | Public Act 95-708 is intended to invalidate any taxes |
---|
4521 | | - | currently imposed by the Authority. The increased vote |
---|
4522 | | - | requirements to impose a tax shall only apply to actions taken |
---|
4523 | | - | after January 1, 2008 (the effective date of Public Act |
---|
4524 | | - | 95-708). |
---|
4525 | | - | (b) The Board may impose a public transportation tax upon |
---|
4526 | | - | all persons engaged in the metropolitan region in the business |
---|
4527 | | - | of selling at retail motor fuel for operation of motor |
---|
4528 | | - | vehicles upon public highways. The tax shall be at a rate not |
---|
4529 | | - | to exceed 5% of the gross receipts from the sales of motor fuel |
---|
4530 | | - | in the course of the business. As used in this Act, the term |
---|
4531 | | - | "motor fuel" shall have the same meaning as in the Motor Fuel |
---|
4532 | | - | Tax Law. The Board may provide for details of the tax. The |
---|
4533 | | - | provisions of any tax shall conform, as closely as may be |
---|
4534 | | - | practicable, to the provisions of the Municipal Retailers |
---|
4535 | | - | Occupation Tax Act, including without limitation, conformity |
---|
4536 | | - | to penalties with respect to the tax imposed and as to the |
---|
4537 | | - | powers of the State Department of Revenue to promulgate and |
---|
4538 | | - | enforce rules and regulations relating to the administration |
---|
4539 | | - | and enforcement of the provisions of the tax imposed, except |
---|
4540 | | - | that reference in the Act to any municipality shall refer to |
---|
4541 | | - | the Authority and the tax shall be imposed only with regard to |
---|
4542 | | - | receipts from sales of motor fuel in the metropolitan region, |
---|
4543 | | - | |
---|
4544 | | - | |
---|
4545 | | - | at rates as limited by this Section. |
---|
4546 | | - | (c) In connection with the tax imposed under paragraph (b) |
---|
4547 | | - | of this Section, the Board may impose a tax upon the privilege |
---|
4548 | | - | of using in the metropolitan region motor fuel for the |
---|
4549 | | - | operation of a motor vehicle upon public highways, the tax to |
---|
4550 | | - | be at a rate not in excess of the rate of tax imposed under |
---|
4551 | | - | paragraph (b) of this Section. The Board may provide for |
---|
4552 | | - | details of the tax. |
---|
4553 | | - | (d) The Board may impose a motor vehicle parking tax upon |
---|
4554 | | - | the privilege of parking motor vehicles at off-street parking |
---|
4555 | | - | facilities in the metropolitan region at which a fee is |
---|
4556 | | - | charged, and may provide for reasonable classifications in and |
---|
4557 | | - | exemptions to the tax, for administration and enforcement |
---|
4558 | | - | thereof and for civil penalties and refunds thereunder and may |
---|
4559 | | - | provide criminal penalties thereunder, the maximum penalties |
---|
4560 | | - | not to exceed the maximum criminal penalties provided in the |
---|
4561 | | - | Retailers' Occupation Tax Act. The Authority may collect and |
---|
4562 | | - | enforce the tax itself or by contract with any unit of local |
---|
4563 | | - | government. The State Department of Revenue shall have no |
---|
4564 | | - | responsibility for the collection and enforcement unless the |
---|
4565 | | - | Department agrees with the Authority to undertake the |
---|
4566 | | - | collection and enforcement. As used in this paragraph, the |
---|
4567 | | - | term "parking facility" means a parking area or structure |
---|
4568 | | - | having parking spaces for more than 2 vehicles at which motor |
---|
4569 | | - | vehicles are permitted to park in return for an hourly, daily, |
---|
4570 | | - | or other periodic fee, whether publicly or privately owned, |
---|
4571 | | - | |
---|
4572 | | - | |
---|
4573 | | - | but does not include parking spaces on a public street, the use |
---|
4574 | | - | of which is regulated by parking meters. |
---|
4575 | | - | (e) The Board may impose a Regional Transportation |
---|
4576 | | - | Authority Retailers' Occupation Tax upon all persons engaged |
---|
4577 | | - | in the business of selling tangible personal property at |
---|
4578 | | - | retail in the metropolitan region. In Cook County, the tax |
---|
4579 | | - | rate shall be 1.25% of the gross receipts from sales of food |
---|
4580 | | - | for human consumption that is to be consumed off the premises |
---|
4581 | | - | where it is sold (other than alcoholic beverages, food |
---|
4582 | | - | consisting of or infused with adult use cannabis, soft drinks, |
---|
4583 | | - | candy, and food that has been prepared for immediate |
---|
4584 | | - | consumption) and tangible personal property taxed at the 1% |
---|
4585 | | - | rate under the Retailers' Occupation Tax Act (or at the 0% rate |
---|
4586 | | - | imposed under this amendatory Act of the 102nd General |
---|
4587 | | - | Assembly), and 1% of the gross receipts from other taxable |
---|
4588 | | - | sales made in the course of that business. In DuPage, Kane, |
---|
4589 | | - | Lake, McHenry, and Will counties, the tax rate shall be 0.75% |
---|
4590 | | - | of the gross receipts from all taxable sales made in the course |
---|
4591 | | - | of that business. The rate of tax imposed in DuPage, Kane, |
---|
4592 | | - | Lake, McHenry, and Will counties under this Section on sales |
---|
4593 | | - | of aviation fuel on or after December 1, 2019 shall, however, |
---|
4594 | | - | be 0.25% unless the Regional Transportation Authority in |
---|
4595 | | - | DuPage, Kane, Lake, McHenry, and Will counties has an |
---|
4596 | | - | "airport-related purpose" and the additional 0.50% of the |
---|
4597 | | - | 0.75% tax on aviation fuel is expended for airport-related |
---|
4598 | | - | purposes. If there is no airport-related purpose to which |
---|
4599 | | - | |
---|
4600 | | - | |
---|
4601 | | - | aviation fuel tax revenue is dedicated, then aviation fuel is |
---|
4602 | | - | excluded from the additional 0.50% of the 0.75% tax. The tax |
---|
4603 | | - | imposed under this Section and all civil penalties that may be |
---|
4604 | | - | assessed as an incident thereof shall be collected and |
---|
4605 | | - | enforced by the State Department of Revenue. The Department |
---|
4606 | | - | shall have full power to administer and enforce this Section; |
---|
4607 | | - | to collect all taxes and penalties so collected in the manner |
---|
4608 | | - | hereinafter provided; and to determine all rights to credit |
---|
4609 | | - | memoranda arising on account of the erroneous payment of tax |
---|
4610 | | - | or penalty hereunder. In the administration of, and compliance |
---|
4611 | | - | with this Section, the Department and persons who are subject |
---|
4612 | | - | to this Section shall have the same rights, remedies, |
---|
4613 | | - | privileges, immunities, powers, and duties, and be subject to |
---|
4614 | | - | the same conditions, restrictions, limitations, penalties, |
---|
4615 | | - | exclusions, exemptions, and definitions of terms, and employ |
---|
4616 | | - | the same modes of procedure, as are prescribed in Sections 1, |
---|
4617 | | - | 1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in respect to |
---|
4618 | | - | all provisions therein other than the State rate of tax), 2c, 3 |
---|
4619 | | - | (except as to the disposition of taxes and penalties |
---|
4620 | | - | collected, and except that the retailer's discount is not |
---|
4621 | | - | allowed for taxes paid on aviation fuel that are subject to the |
---|
4622 | | - | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. |
---|
4623 | | - | 47133), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, |
---|
4624 | | - | 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12, and 13 of the |
---|
4625 | | - | Retailers' Occupation Tax Act and Section 3-7 of the Uniform |
---|
4626 | | - | Penalty and Interest Act, as fully as if those provisions were |
---|
4627 | | - | |
---|
4628 | | - | |
---|
4629 | | - | set forth herein. |
---|
4630 | | - | The Board and DuPage, Kane, Lake, McHenry, and Will |
---|
4631 | | - | counties must comply with the certification requirements for |
---|
4632 | | - | airport-related purposes under Section 2-22 of the Retailers' |
---|
4633 | | - | Occupation Tax Act. For purposes of this Section, |
---|
4634 | | - | "airport-related purposes" has the meaning ascribed in Section |
---|
4635 | | - | 6z-20.2 of the State Finance Act. This exclusion for aviation |
---|
4636 | | - | fuel only applies for so long as the revenue use requirements |
---|
4637 | | - | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the |
---|
4638 | | - | Authority. |
---|
4639 | | - | Persons subject to any tax imposed under the authority |
---|
4640 | | - | granted in this Section may reimburse themselves for their |
---|
4641 | | - | seller's tax liability hereunder by separately stating the tax |
---|
4642 | | - | as an additional charge, which charge may be stated in |
---|
4643 | | - | combination in a single amount with State taxes that sellers |
---|
4644 | | - | are required to collect under the Use Tax Act, under any |
---|
4645 | | - | bracket schedules the Department may prescribe. |
---|
4646 | | - | Whenever the Department determines that a refund should be |
---|
4647 | | - | made under this Section to a claimant instead of issuing a |
---|
4648 | | - | credit memorandum, the Department shall notify the State |
---|
4649 | | - | Comptroller, who shall cause the warrant to be drawn for the |
---|
4650 | | - | amount specified, and to the person named, in the notification |
---|
4651 | | - | from the Department. The refund shall be paid by the State |
---|
4652 | | - | Treasurer out of the Regional Transportation Authority tax |
---|
4653 | | - | fund established under paragraph (n) of this Section or the |
---|
4654 | | - | Local Government Aviation Trust Fund, as appropriate. |
---|
4655 | | - | |
---|
4656 | | - | |
---|
4657 | | - | If a tax is imposed under this subsection (e), a tax shall |
---|
4658 | | - | also be imposed under subsections (f) and (g) of this Section. |
---|
4659 | | - | For the purpose of determining whether a tax authorized |
---|
4660 | | - | under this Section is applicable, a retail sale by a producer |
---|
4661 | | - | of coal or other mineral mined in Illinois, is a sale at retail |
---|
4662 | | - | at the place where the coal or other mineral mined in Illinois |
---|
4663 | | - | is extracted from the earth. This paragraph does not apply to |
---|
4664 | | - | coal or other mineral when it is delivered or shipped by the |
---|
4665 | | - | seller to the purchaser at a point outside Illinois so that the |
---|
4666 | | - | sale is exempt under the Federal Constitution as a sale in |
---|
4667 | | - | interstate or foreign commerce. |
---|
4668 | | - | No tax shall be imposed or collected under this subsection |
---|
4669 | | - | on the sale of a motor vehicle in this State to a resident of |
---|
4670 | | - | another state if that motor vehicle will not be titled in this |
---|
4671 | | - | State. |
---|
4672 | | - | Nothing in this Section shall be construed to authorize |
---|
4673 | | - | the Regional Transportation Authority to impose a tax upon the |
---|
4674 | | - | privilege of engaging in any business that under the |
---|
4675 | | - | Constitution of the United States may not be made the subject |
---|
4676 | | - | of taxation by this State. |
---|
4677 | | - | (f) If a tax has been imposed under paragraph (e), a |
---|
4678 | | - | Regional Transportation Authority Service Occupation Tax shall |
---|
4679 | | - | also be imposed upon all persons engaged, in the metropolitan |
---|
4680 | | - | region in the business of making sales of service, who as an |
---|
4681 | | - | incident to making the sales of service, transfer tangible |
---|
4682 | | - | personal property within the metropolitan region, either in |
---|
4683 | | - | |
---|
4684 | | - | |
---|
4685 | | - | the form of tangible personal property or in the form of real |
---|
4686 | | - | estate as an incident to a sale of service. In Cook County, the |
---|
4687 | | - | tax rate shall be: (1) 1.25% of the serviceman's cost price of |
---|
4688 | | - | food prepared for immediate consumption and transferred |
---|
4689 | | - | incident to a sale of service subject to the service |
---|
4690 | | - | occupation tax by an entity that is located in the |
---|
4691 | | - | metropolitan region and that is licensed under the Hospital |
---|
4692 | | - | Licensing Act, the Nursing Home Care Act, the Assisted Living |
---|
4693 | | - | and Shared Housing Act, the Specialized Mental Health |
---|
4694 | | - | Rehabilitation Act of 2013, the ID/DD Community Care Act, or |
---|
4695 | | - | the MC/DD Act, or the Child Care Act of 1969, or an entity that |
---|
4696 | | - | holds a permit issued pursuant to the Life Care Facilities Act |
---|
4697 | | - | that is located in the metropolitan region; (2) 1.25% of the |
---|
4698 | | - | selling price of food for human consumption that is to be |
---|
4699 | | - | consumed off the premises where it is sold (other than |
---|
4700 | | - | alcoholic beverages, food consisting of or infused with adult |
---|
4701 | | - | use cannabis, soft drinks, candy, and food that has been |
---|
4702 | | - | prepared for immediate consumption) and tangible personal |
---|
4703 | | - | property taxed at the 1% rate under the Service Occupation Tax |
---|
4704 | | - | Act (or at the 0% rate imposed under this amendatory Act of the |
---|
4705 | | - | 102nd General Assembly); and (3) 1% of the selling price from |
---|
4706 | | - | other taxable sales of tangible personal property transferred. |
---|
4707 | | - | In DuPage, Kane, Lake, McHenry, and Will counties, the rate |
---|
4708 | | - | shall be 0.75% of the selling price of all tangible personal |
---|
4709 | | - | property transferred. The rate of tax imposed in DuPage, Kane, |
---|
4710 | | - | Lake, McHenry, and Will counties under this Section on sales |
---|
4711 | | - | |
---|
4712 | | - | |
---|
4713 | | - | of aviation fuel on or after December 1, 2019 shall, however, |
---|
4714 | | - | be 0.25% unless the Regional Transportation Authority in |
---|
4715 | | - | DuPage, Kane, Lake, McHenry, and Will counties has an |
---|
4716 | | - | "airport-related purpose" and the additional 0.50% of the |
---|
4717 | | - | 0.75% tax on aviation fuel is expended for airport-related |
---|
4718 | | - | purposes. If there is no airport-related purpose to which |
---|
4719 | | - | aviation fuel tax revenue is dedicated, then aviation fuel is |
---|
4720 | | - | excluded from the additional 0.5% of the 0.75% tax. |
---|
4721 | | - | The Board and DuPage, Kane, Lake, McHenry, and Will |
---|
4722 | | - | counties must comply with the certification requirements for |
---|
4723 | | - | airport-related purposes under Section 2-22 of the Retailers' |
---|
4724 | | - | Occupation Tax Act. For purposes of this Section, |
---|
4725 | | - | "airport-related purposes" has the meaning ascribed in Section |
---|
4726 | | - | 6z-20.2 of the State Finance Act. This exclusion for aviation |
---|
4727 | | - | fuel only applies for so long as the revenue use requirements |
---|
4728 | | - | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the |
---|
4729 | | - | Authority. |
---|
4730 | | - | The tax imposed under this paragraph and all civil |
---|
4731 | | - | penalties that may be assessed as an incident thereof shall be |
---|
4732 | | - | collected and enforced by the State Department of Revenue. The |
---|
4733 | | - | Department shall have full power to administer and enforce |
---|
4734 | | - | this paragraph; to collect all taxes and penalties due |
---|
4735 | | - | hereunder; to dispose of taxes and penalties collected in the |
---|
4736 | | - | manner hereinafter provided; and to determine all rights to |
---|
4737 | | - | credit memoranda arising on account of the erroneous payment |
---|
4738 | | - | of tax or penalty hereunder. In the administration of and |
---|
4739 | | - | |
---|
4740 | | - | |
---|
4741 | | - | compliance with this paragraph, the Department and persons who |
---|
4742 | | - | are subject to this paragraph shall have the same rights, |
---|
4743 | | - | remedies, privileges, immunities, powers, and duties, and be |
---|
4744 | | - | subject to the same conditions, restrictions, limitations, |
---|
4745 | | - | penalties, exclusions, exemptions, and definitions of terms, |
---|
4746 | | - | and employ the same modes of procedure, as are prescribed in |
---|
4747 | | - | Sections 1a-1, 2, 2a, 3 through 3-50 (in respect to all |
---|
4748 | | - | provisions therein other than the State rate of tax), 4 |
---|
4749 | | - | (except that the reference to the State shall be to the |
---|
4750 | | - | Authority), 5, 7, 8 (except that the jurisdiction to which the |
---|
4751 | | - | tax shall be a debt to the extent indicated in that Section 8 |
---|
4752 | | - | shall be the Authority), 9 (except as to the disposition of |
---|
4753 | | - | taxes and penalties collected, and except that the returned |
---|
4754 | | - | merchandise credit for this tax may not be taken against any |
---|
4755 | | - | State tax, and except that the retailer's discount is not |
---|
4756 | | - | allowed for taxes paid on aviation fuel that are subject to the |
---|
4757 | | - | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. |
---|
4758 | | - | 47133), 10, 11, 12 (except the reference therein to Section 2b |
---|
4759 | | - | of the Retailers' Occupation Tax Act), 13 (except that any |
---|
4760 | | - | reference to the State shall mean the Authority), the first |
---|
4761 | | - | paragraph of Section 15, 16, 17, 18, 19, and 20 of the Service |
---|
4762 | | - | Occupation Tax Act and Section 3-7 of the Uniform Penalty and |
---|
4763 | | - | Interest Act, as fully as if those provisions were set forth |
---|
4764 | | - | herein. |
---|
4765 | | - | Persons subject to any tax imposed under the authority |
---|
4766 | | - | granted in this paragraph may reimburse themselves for their |
---|
4767 | | - | |
---|
4768 | | - | |
---|
4769 | | - | serviceman's tax liability hereunder by separately stating the |
---|
4770 | | - | tax as an additional charge, that charge may be stated in |
---|
4771 | | - | combination in a single amount with State tax that servicemen |
---|
4772 | | - | are authorized to collect under the Service Use Tax Act, under |
---|
4773 | | - | any bracket schedules the Department may prescribe. |
---|
4774 | | - | Whenever the Department determines that a refund should be |
---|
4775 | | - | made under this paragraph to a claimant instead of issuing a |
---|
4776 | | - | credit memorandum, the Department shall notify the State |
---|
4777 | | - | Comptroller, who shall cause the warrant to be drawn for the |
---|
4778 | | - | amount specified, and to the person named in the notification |
---|
4779 | | - | from the Department. The refund shall be paid by the State |
---|
4780 | | - | Treasurer out of the Regional Transportation Authority tax |
---|
4781 | | - | fund established under paragraph (n) of this Section or the |
---|
4782 | | - | Local Government Aviation Trust Fund, as appropriate. |
---|
4783 | | - | Nothing in this paragraph shall be construed to authorize |
---|
4784 | | - | the Authority to impose a tax upon the privilege of engaging in |
---|
4785 | | - | any business that under the Constitution of the United States |
---|
4786 | | - | may not be made the subject of taxation by the State. |
---|
4787 | | - | (g) If a tax has been imposed under paragraph (e), a tax |
---|
4788 | | - | shall also be imposed upon the privilege of using in the |
---|
4789 | | - | metropolitan region, any item of tangible personal property |
---|
4790 | | - | that is purchased outside the metropolitan region at retail |
---|
4791 | | - | from a retailer, and that is titled or registered with an |
---|
4792 | | - | agency of this State's government. In Cook County, the tax |
---|
4793 | | - | rate shall be 1% of the selling price of the tangible personal |
---|
4794 | | - | property, as "selling price" is defined in the Use Tax Act. In |
---|
4795 | | - | |
---|
4796 | | - | |
---|
4797 | | - | DuPage, Kane, Lake, McHenry, and Will counties, the tax rate |
---|
4798 | | - | shall be 0.75% of the selling price of the tangible personal |
---|
4799 | | - | property, as "selling price" is defined in the Use Tax Act. The |
---|
4800 | | - | tax shall be collected from persons whose Illinois address for |
---|
4801 | | - | titling or registration purposes is given as being in the |
---|
4802 | | - | metropolitan region. The tax shall be collected by the |
---|
4803 | | - | Department of Revenue for the Regional Transportation |
---|
4804 | | - | Authority. The tax must be paid to the State, or an exemption |
---|
4805 | | - | determination must be obtained from the Department of Revenue, |
---|
4806 | | - | before the title or certificate of registration for the |
---|
4807 | | - | property may be issued. The tax or proof of exemption may be |
---|
4808 | | - | transmitted to the Department by way of the State agency with |
---|
4809 | | - | which, or the State officer with whom, the tangible personal |
---|
4810 | | - | property must be titled or registered if the Department and |
---|
4811 | | - | the State agency or State officer determine that this |
---|
4812 | | - | procedure will expedite the processing of applications for |
---|
4813 | | - | title or registration. |
---|
4814 | | - | The Department shall have full power to administer and |
---|
4815 | | - | enforce this paragraph; to collect all taxes, penalties, and |
---|
4816 | | - | interest due hereunder; to dispose of taxes, penalties, and |
---|
4817 | | - | interest collected in the manner hereinafter provided; and to |
---|
4818 | | - | determine all rights to credit memoranda or refunds arising on |
---|
4819 | | - | account of the erroneous payment of tax, penalty, or interest |
---|
4820 | | - | hereunder. In the administration of and compliance with this |
---|
4821 | | - | paragraph, the Department and persons who are subject to this |
---|
4822 | | - | paragraph shall have the same rights, remedies, privileges, |
---|
4823 | | - | |
---|
4824 | | - | |
---|
4825 | | - | immunities, powers, and duties, and be subject to the same |
---|
4826 | | - | conditions, restrictions, limitations, penalties, exclusions, |
---|
4827 | | - | exemptions, and definitions of terms and employ the same modes |
---|
4828 | | - | of procedure, as are prescribed in Sections 2 (except the |
---|
4829 | | - | definition of "retailer maintaining a place of business in |
---|
4830 | | - | this State"), 3 through 3-80 (except provisions pertaining to |
---|
4831 | | - | the State rate of tax, and except provisions concerning |
---|
4832 | | - | collection or refunding of the tax by retailers), 4, 11, 12, |
---|
4833 | | - | 12a, 14, 15, 19 (except the portions pertaining to claims by |
---|
4834 | | - | retailers and except the last paragraph concerning refunds), |
---|
4835 | | - | 20, 21, and 22 of the Use Tax Act, and are not inconsistent |
---|
4836 | | - | with this paragraph, as fully as if those provisions were set |
---|
4837 | | - | forth herein. |
---|
4838 | | - | Whenever the Department determines that a refund should be |
---|
4839 | | - | made under this paragraph to a claimant instead of issuing a |
---|
4840 | | - | credit memorandum, the Department shall notify the State |
---|
4841 | | - | Comptroller, who shall cause the order to be drawn for the |
---|
4842 | | - | amount specified, and to the person named in the notification |
---|
4843 | | - | from the Department. The refund shall be paid by the State |
---|
4844 | | - | Treasurer out of the Regional Transportation Authority tax |
---|
4845 | | - | fund established under paragraph (n) of this Section. |
---|
4846 | | - | (h) The Authority may impose a replacement vehicle tax of |
---|
4847 | | - | $50 on any passenger car as defined in Section 1-157 of the |
---|
4848 | | - | Illinois Vehicle Code purchased within the metropolitan region |
---|
4849 | | - | by or on behalf of an insurance company to replace a passenger |
---|
4850 | | - | car of an insured person in settlement of a total loss claim. |
---|
4851 | | - | |
---|
4852 | | - | |
---|
4853 | | - | The tax imposed may not become effective before the first day |
---|
4854 | | - | of the month following the passage of the ordinance imposing |
---|
4855 | | - | the tax and receipt of a certified copy of the ordinance by the |
---|
4856 | | - | Department of Revenue. The Department of Revenue shall collect |
---|
4857 | | - | the tax for the Authority in accordance with Sections 3-2002 |
---|
4858 | | - | and 3-2003 of the Illinois Vehicle Code. |
---|
4859 | | - | The Department shall immediately pay over to the State |
---|
4860 | | - | Treasurer, ex officio, as trustee, all taxes collected |
---|
4861 | | - | hereunder. |
---|
4862 | | - | As soon as possible after the first day of each month, |
---|
4863 | | - | beginning January 1, 2011, upon certification of the |
---|
4864 | | - | Department of Revenue, the Comptroller shall order |
---|
4865 | | - | transferred, and the Treasurer shall transfer, to the STAR |
---|
4866 | | - | Bonds Revenue Fund the local sales tax increment, as defined |
---|
4867 | | - | in the Innovation Development and Economy Act, collected under |
---|
4868 | | - | this Section during the second preceding calendar month for |
---|
4869 | | - | sales within a STAR bond district. |
---|
4870 | | - | After the monthly transfer to the STAR Bonds Revenue Fund, |
---|
4871 | | - | on or before the 25th day of each calendar month, the |
---|
4872 | | - | Department shall prepare and certify to the Comptroller the |
---|
4873 | | - | disbursement of stated sums of money to the Authority. The |
---|
4874 | | - | amount to be paid to the Authority shall be the amount |
---|
4875 | | - | collected hereunder during the second preceding calendar month |
---|
4876 | | - | by the Department, less any amount determined by the |
---|
4877 | | - | Department to be necessary for the payment of refunds, and |
---|
4878 | | - | less any amounts that are transferred to the STAR Bonds |
---|
4879 | | - | |
---|
4880 | | - | |
---|
4881 | | - | Revenue Fund. Within 10 days after receipt by the Comptroller |
---|
4882 | | - | of the disbursement certification to the Authority provided |
---|
4883 | | - | for in this Section to be given to the Comptroller by the |
---|
4884 | | - | Department, the Comptroller shall cause the orders to be drawn |
---|
4885 | | - | for that amount in accordance with the directions contained in |
---|
4886 | | - | the certification. |
---|
4887 | | - | (i) The Board may not impose any other taxes except as it |
---|
4888 | | - | may from time to time be authorized by law to impose. |
---|
4889 | | - | (j) A certificate of registration issued by the State |
---|
4890 | | - | Department of Revenue to a retailer under the Retailers' |
---|
4891 | | - | Occupation Tax Act or under the Service Occupation Tax Act |
---|
4892 | | - | shall permit the registrant to engage in a business that is |
---|
4893 | | - | taxed under the tax imposed under paragraphs (b), (e), (f) or |
---|
4894 | | - | (g) of this Section and no additional registration shall be |
---|
4895 | | - | required under the tax. A certificate issued under the Use Tax |
---|
4896 | | - | Act or the Service Use Tax Act shall be applicable with regard |
---|
4897 | | - | to any tax imposed under paragraph (c) of this Section. |
---|
4898 | | - | (k) The provisions of any tax imposed under paragraph (c) |
---|
4899 | | - | of this Section shall conform as closely as may be practicable |
---|
4900 | | - | to the provisions of the Use Tax Act, including without |
---|
4901 | | - | limitation conformity as to penalties with respect to the tax |
---|
4902 | | - | imposed and as to the powers of the State Department of Revenue |
---|
4903 | | - | to promulgate and enforce rules and regulations relating to |
---|
4904 | | - | the administration and enforcement of the provisions of the |
---|
4905 | | - | tax imposed. The taxes shall be imposed only on use within the |
---|
4906 | | - | metropolitan region and at rates as provided in the paragraph. |
---|
4907 | | - | |
---|
4908 | | - | |
---|
4909 | | - | (l) The Board in imposing any tax as provided in |
---|
4910 | | - | paragraphs (b) and (c) of this Section, shall, after seeking |
---|
4911 | | - | the advice of the State Department of Revenue, provide means |
---|
4912 | | - | for retailers, users or purchasers of motor fuel for purposes |
---|
4913 | | - | other than those with regard to which the taxes may be imposed |
---|
4914 | | - | as provided in those paragraphs to receive refunds of taxes |
---|
4915 | | - | improperly paid, which provisions may be at variance with the |
---|
4916 | | - | refund provisions as applicable under the Municipal Retailers |
---|
4917 | | - | Occupation Tax Act. The State Department of Revenue may |
---|
4918 | | - | provide for certificates of registration for users or |
---|
4919 | | - | purchasers of motor fuel for purposes other than those with |
---|
4920 | | - | regard to which taxes may be imposed as provided in paragraphs |
---|
4921 | | - | (b) and (c) of this Section to facilitate the reporting and |
---|
4922 | | - | nontaxability of the exempt sales or uses. |
---|
4923 | | - | (m) Any ordinance imposing or discontinuing any tax under |
---|
4924 | | - | this Section shall be adopted and a certified copy thereof |
---|
4925 | | - | filed with the Department on or before June 1, whereupon the |
---|
4926 | | - | Department of Revenue shall proceed to administer and enforce |
---|
4927 | | - | this Section on behalf of the Regional Transportation |
---|
4928 | | - | Authority as of September 1 next following such adoption and |
---|
4929 | | - | filing. Beginning January 1, 1992, an ordinance or resolution |
---|
4930 | | - | imposing or discontinuing the tax hereunder shall be adopted |
---|
4931 | | - | and a certified copy thereof filed with the Department on or |
---|
4932 | | - | before the first day of July, whereupon the Department shall |
---|
4933 | | - | proceed to administer and enforce this Section as of the first |
---|
4934 | | - | day of October next following such adoption and filing. |
---|
4935 | | - | |
---|
4936 | | - | |
---|
4937 | | - | Beginning January 1, 1993, an ordinance or resolution |
---|
4938 | | - | imposing, increasing, decreasing, or discontinuing the tax |
---|
4939 | | - | hereunder shall be adopted and a certified copy thereof filed |
---|
4940 | | - | with the Department, whereupon the Department shall proceed to |
---|
4941 | | - | administer and enforce this Section as of the first day of the |
---|
4942 | | - | first month to occur not less than 60 days following such |
---|
4943 | | - | adoption and filing. Any ordinance or resolution of the |
---|
4944 | | - | Authority imposing a tax under this Section and in effect on |
---|
4945 | | - | August 1, 2007 shall remain in full force and effect and shall |
---|
4946 | | - | be administered by the Department of Revenue under the terms |
---|
4947 | | - | and conditions and rates of tax established by such ordinance |
---|
4948 | | - | or resolution until the Department begins administering and |
---|
4949 | | - | enforcing an increased tax under this Section as authorized by |
---|
4950 | | - | Public Act 95-708. The tax rates authorized by Public Act |
---|
4951 | | - | 95-708 are effective only if imposed by ordinance of the |
---|
4952 | | - | Authority. |
---|
4953 | | - | (n) Except as otherwise provided in this subsection (n), |
---|
4954 | | - | the State Department of Revenue shall, upon collecting any |
---|
4955 | | - | taxes as provided in this Section, pay the taxes over to the |
---|
4956 | | - | State Treasurer as trustee for the Authority. The taxes shall |
---|
4957 | | - | be held in a trust fund outside the State Treasury. If an |
---|
4958 | | - | airport-related purpose has been certified, taxes and |
---|
4959 | | - | penalties collected in DuPage, Kane, Lake, McHenry and Will |
---|
4960 | | - | counties on aviation fuel sold on or after December 1, 2019 |
---|
4961 | | - | from the 0.50% of the 0.75% rate shall be immediately paid over |
---|
4962 | | - | by the Department to the State Treasurer, ex officio, as |
---|
4963 | | - | |
---|
4964 | | - | |
---|
4965 | | - | trustee, for deposit into the Local Government Aviation Trust |
---|
4966 | | - | Fund. The Department shall only pay moneys into the Local |
---|
4967 | | - | Government Aviation Trust Fund under this Act for so long as |
---|
4968 | | - | the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
---|
4969 | | - | U.S.C. 47133 are binding on the Authority. On or before the |
---|
4970 | | - | 25th day of each calendar month, the State Department of |
---|
4971 | | - | Revenue shall prepare and certify to the Comptroller of the |
---|
4972 | | - | State of Illinois and to the Authority (i) the amount of taxes |
---|
4973 | | - | collected in each county other than Cook County in the |
---|
4974 | | - | metropolitan region, (not including, if an airport-related |
---|
4975 | | - | purpose has been certified, the taxes and penalties collected |
---|
4976 | | - | from the 0.50% of the 0.75% rate on aviation fuel sold on or |
---|
4977 | | - | after December 1, 2019 that are deposited into the Local |
---|
4978 | | - | Government Aviation Trust Fund) (ii) the amount of taxes |
---|
4979 | | - | collected within the City of Chicago, and (iii) the amount |
---|
4980 | | - | collected in that portion of Cook County outside of Chicago, |
---|
4981 | | - | each amount less the amount necessary for the payment of |
---|
4982 | | - | refunds to taxpayers located in those areas described in items |
---|
4983 | | - | (i), (ii), and (iii), and less 1.5% of the remainder, which |
---|
4984 | | - | shall be transferred from the trust fund into the Tax |
---|
4985 | | - | Compliance and Administration Fund. The Department, at the |
---|
4986 | | - | time of each monthly disbursement to the Authority, shall |
---|
4987 | | - | prepare and certify to the State Comptroller the amount to be |
---|
4988 | | - | transferred into the Tax Compliance and Administration Fund |
---|
4989 | | - | under this subsection. Within 10 days after receipt by the |
---|
4990 | | - | Comptroller of the certification of the amounts, the |
---|
4991 | | - | |
---|
4992 | | - | |
---|
4993 | | - | Comptroller shall cause an order to be drawn for the transfer |
---|
4994 | | - | of the amount certified into the Tax Compliance and |
---|
4995 | | - | Administration Fund and the payment of two-thirds of the |
---|
4996 | | - | amounts certified in item (i) of this subsection to the |
---|
4997 | | - | Authority and one-third of the amounts certified in item (i) |
---|
4998 | | - | of this subsection to the respective counties other than Cook |
---|
4999 | | - | County and the amount certified in items (ii) and (iii) of this |
---|
5000 | | - | subsection to the Authority. |
---|
5001 | | - | In addition to the disbursement required by the preceding |
---|
5002 | | - | paragraph, an allocation shall be made in July 1991 and each |
---|
5003 | | - | year thereafter to the Regional Transportation Authority. The |
---|
5004 | | - | allocation shall be made in an amount equal to the average |
---|
5005 | | - | monthly distribution during the preceding calendar year |
---|
5006 | | - | (excluding the 2 months of lowest receipts) and the allocation |
---|
5007 | | - | shall include the amount of average monthly distribution from |
---|
5008 | | - | the Regional Transportation Authority Occupation and Use Tax |
---|
5009 | | - | Replacement Fund. The distribution made in July 1992 and each |
---|
5010 | | - | year thereafter under this paragraph and the preceding |
---|
5011 | | - | paragraph shall be reduced by the amount allocated and |
---|
5012 | | - | disbursed under this paragraph in the preceding calendar year. |
---|
5013 | | - | The Department of Revenue shall prepare and certify to the |
---|
5014 | | - | Comptroller for disbursement the allocations made in |
---|
5015 | | - | accordance with this paragraph. |
---|
5016 | | - | (o) Failure to adopt a budget ordinance or otherwise to |
---|
5017 | | - | comply with Section 4.01 of this Act or to adopt a Five-year |
---|
5018 | | - | Capital Program or otherwise to comply with paragraph (b) of |
---|
5019 | | - | |
---|
5020 | | - | |
---|
5021 | | - | Section 2.01 of this Act shall not affect the validity of any |
---|
5022 | | - | tax imposed by the Authority otherwise in conformity with law. |
---|
5023 | | - | (p) At no time shall a public transportation tax or motor |
---|
5024 | | - | vehicle parking tax authorized under paragraphs (b), (c), and |
---|
5025 | | - | (d) of this Section be in effect at the same time as any |
---|
5026 | | - | retailers' occupation, use or service occupation tax |
---|
5027 | | - | authorized under paragraphs (e), (f), and (g) of this Section |
---|
5028 | | - | is in effect. |
---|
5029 | | - | Any taxes imposed under the authority provided in |
---|
5030 | | - | paragraphs (b), (c), and (d) shall remain in effect only until |
---|
5031 | | - | the time as any tax authorized by paragraph (e), (f), or (g) of |
---|
5032 | | - | this Section are imposed and becomes effective. Once any tax |
---|
5033 | | - | authorized by paragraph (e), (f), or (g) is imposed the Board |
---|
5034 | | - | may not reimpose taxes as authorized in paragraphs (b), (c), |
---|
5035 | | - | and (d) of the Section unless any tax authorized by paragraph |
---|
5036 | | - | (e), (f), or (g) of this Section becomes ineffective by means |
---|
5037 | | - | other than an ordinance of the Board. |
---|
5038 | | - | (q) Any existing rights, remedies and obligations |
---|
5039 | | - | (including enforcement by the Regional Transportation |
---|
5040 | | - | Authority) arising under any tax imposed under paragraph (b), |
---|
5041 | | - | (c), or (d) of this Section shall not be affected by the |
---|
5042 | | - | imposition of a tax under paragraph (e), (f), or (g) of this |
---|
5043 | | - | Section. |
---|
5044 | | - | (Source: P.A. 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; |
---|
5045 | | - | 101-604, eff. 12-13-19; 102-700, eff. 4-19-22.) |
---|
| 32 | + | HB3144 Enrolled- 2 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 2 - LRB103 26309 HLH 52670 b |
---|
| 33 | + | HB3144 Enrolled - 2 - LRB103 26309 HLH 52670 b |
---|
| 34 | + | 1 support of arts or cultural programming, activities, or |
---|
| 35 | + | 2 services. These organizations include, but are not limited to, |
---|
| 36 | + | 3 music and dramatic arts organizations such as symphony |
---|
| 37 | + | 4 orchestras and theatrical groups, arts and cultural service |
---|
| 38 | + | 5 organizations, local arts councils, visual arts organizations, |
---|
| 39 | + | 6 and media arts organizations. On and after July 1, 2001 (the |
---|
| 40 | + | 7 effective date of Public Act 92-35), however, an entity |
---|
| 41 | + | 8 otherwise eligible for this exemption shall not make tax-free |
---|
| 42 | + | 9 purchases unless it has an active identification number issued |
---|
| 43 | + | 10 by the Department. |
---|
| 44 | + | 11 (4) Except as otherwise provided in this Act, personal |
---|
| 45 | + | 12 property purchased by a governmental body, by a corporation, |
---|
| 46 | + | 13 society, association, foundation, or institution organized and |
---|
| 47 | + | 14 operated exclusively for charitable, religious, or educational |
---|
| 48 | + | 15 purposes, or by a not-for-profit corporation, society, |
---|
| 49 | + | 16 association, foundation, institution, or organization that has |
---|
| 50 | + | 17 no compensated officers or employees and that is organized and |
---|
| 51 | + | 18 operated primarily for the recreation of persons 55 years of |
---|
| 52 | + | 19 age or older. A limited liability company may qualify for the |
---|
| 53 | + | 20 exemption under this paragraph only if the limited liability |
---|
| 54 | + | 21 company is organized and operated exclusively for educational |
---|
| 55 | + | 22 purposes. On and after July 1, 1987, however, no entity |
---|
| 56 | + | 23 otherwise eligible for this exemption shall make tax-free |
---|
| 57 | + | 24 purchases unless it has an active exemption identification |
---|
| 58 | + | 25 number issued by the Department. |
---|
| 59 | + | 26 (5) Until July 1, 2003, a passenger car that is a |
---|
| 60 | + | |
---|
| 61 | + | |
---|
| 62 | + | |
---|
| 63 | + | |
---|
| 64 | + | |
---|
| 65 | + | HB3144 Enrolled - 2 - LRB103 26309 HLH 52670 b |
---|
| 66 | + | |
---|
| 67 | + | |
---|
| 68 | + | HB3144 Enrolled- 3 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 3 - LRB103 26309 HLH 52670 b |
---|
| 69 | + | HB3144 Enrolled - 3 - LRB103 26309 HLH 52670 b |
---|
| 70 | + | 1 replacement vehicle to the extent that the purchase price of |
---|
| 71 | + | 2 the car is subject to the Replacement Vehicle Tax. |
---|
| 72 | + | 3 (6) Until July 1, 2003 and beginning again on September 1, |
---|
| 73 | + | 4 2004 through August 30, 2014, graphic arts machinery and |
---|
| 74 | + | 5 equipment, including repair and replacement parts, both new |
---|
| 75 | + | 6 and used, and including that manufactured on special order, |
---|
| 76 | + | 7 certified by the purchaser to be used primarily for graphic |
---|
| 77 | + | 8 arts production, and including machinery and equipment |
---|
| 78 | + | 9 purchased for lease. Equipment includes chemicals or chemicals |
---|
| 79 | + | 10 acting as catalysts but only if the chemicals or chemicals |
---|
| 80 | + | 11 acting as catalysts effect a direct and immediate change upon |
---|
| 81 | + | 12 a graphic arts product. Beginning on July 1, 2017, graphic |
---|
| 82 | + | 13 arts machinery and equipment is included in the manufacturing |
---|
| 83 | + | 14 and assembling machinery and equipment exemption under |
---|
| 84 | + | 15 paragraph (18). |
---|
| 85 | + | 16 (7) Farm chemicals. |
---|
| 86 | + | 17 (8) Legal tender, currency, medallions, or gold or silver |
---|
| 87 | + | 18 coinage issued by the State of Illinois, the government of the |
---|
| 88 | + | 19 United States of America, or the government of any foreign |
---|
| 89 | + | 20 country, and bullion. |
---|
| 90 | + | 21 (9) Personal property purchased from a teacher-sponsored |
---|
| 91 | + | 22 student organization affiliated with an elementary or |
---|
| 92 | + | 23 secondary school located in Illinois. |
---|
| 93 | + | 24 (10) A motor vehicle that is used for automobile renting, |
---|
| 94 | + | 25 as defined in the Automobile Renting Occupation and Use Tax |
---|
| 95 | + | 26 Act. |
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| 96 | + | |
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| 97 | + | |
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| 98 | + | |
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| 99 | + | |
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| 100 | + | |
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| 101 | + | HB3144 Enrolled - 3 - LRB103 26309 HLH 52670 b |
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| 102 | + | |
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| 103 | + | |
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| 104 | + | HB3144 Enrolled- 4 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 4 - LRB103 26309 HLH 52670 b |
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| 105 | + | HB3144 Enrolled - 4 - LRB103 26309 HLH 52670 b |
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| 106 | + | 1 (11) Farm machinery and equipment, both new and used, |
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| 107 | + | 2 including that manufactured on special order, certified by the |
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| 108 | + | 3 purchaser to be used primarily for production agriculture or |
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| 109 | + | 4 State or federal agricultural programs, including individual |
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| 110 | + | 5 replacement parts for the machinery and equipment, including |
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| 111 | + | 6 machinery and equipment purchased for lease, and including |
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| 112 | + | 7 implements of husbandry defined in Section 1-130 of the |
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| 113 | + | 8 Illinois Vehicle Code, farm machinery and agricultural |
---|
| 114 | + | 9 chemical and fertilizer spreaders, and nurse wagons required |
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| 115 | + | 10 to be registered under Section 3-809 of the Illinois Vehicle |
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| 116 | + | 11 Code, but excluding other motor vehicles required to be |
---|
| 117 | + | 12 registered under the Illinois Vehicle Code. Horticultural |
---|
| 118 | + | 13 polyhouses or hoop houses used for propagating, growing, or |
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| 119 | + | 14 overwintering plants shall be considered farm machinery and |
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| 120 | + | 15 equipment under this item (11). Agricultural chemical tender |
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| 121 | + | 16 tanks and dry boxes shall include units sold separately from a |
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| 122 | + | 17 motor vehicle required to be licensed and units sold mounted |
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| 123 | + | 18 on a motor vehicle required to be licensed if the selling price |
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| 124 | + | 19 of the tender is separately stated. |
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| 125 | + | 20 Farm machinery and equipment shall include precision |
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| 126 | + | 21 farming equipment that is installed or purchased to be |
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| 127 | + | 22 installed on farm machinery and equipment, including, but not |
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| 128 | + | 23 limited to, tractors, harvesters, sprayers, planters, seeders, |
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| 129 | + | 24 or spreaders. Precision farming equipment includes, but is not |
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| 130 | + | 25 limited to, soil testing sensors, computers, monitors, |
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| 131 | + | 26 software, global positioning and mapping systems, and other |
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| 132 | + | |
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| 133 | + | |
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| 134 | + | |
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| 135 | + | |
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| 136 | + | |
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| 137 | + | HB3144 Enrolled - 4 - LRB103 26309 HLH 52670 b |
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| 138 | + | |
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| 139 | + | |
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| 140 | + | HB3144 Enrolled- 5 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 5 - LRB103 26309 HLH 52670 b |
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| 141 | + | HB3144 Enrolled - 5 - LRB103 26309 HLH 52670 b |
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| 142 | + | 1 such equipment. |
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| 143 | + | 2 Farm machinery and equipment also includes computers, |
---|
| 144 | + | 3 sensors, software, and related equipment used primarily in the |
---|
| 145 | + | 4 computer-assisted operation of production agriculture |
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| 146 | + | 5 facilities, equipment, and activities such as, but not limited |
---|
| 147 | + | 6 to, the collection, monitoring, and correlation of animal and |
---|
| 148 | + | 7 crop data for the purpose of formulating animal diets and |
---|
| 149 | + | 8 agricultural chemicals. |
---|
| 150 | + | 9 Beginning on January 1, 2024, farm machinery and equipment |
---|
| 151 | + | 10 also includes electrical power generation equipment used |
---|
| 152 | + | 11 primarily for production agriculture. |
---|
| 153 | + | 12 This item (11) is exempt from the provisions of Section |
---|
| 154 | + | 13 3-90. |
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| 155 | + | 14 (12) Until June 30, 2013, fuel and petroleum products sold |
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| 156 | + | 15 to or used by an air common carrier, certified by the carrier |
---|
| 157 | + | 16 to be used for consumption, shipment, or storage in the |
---|
| 158 | + | 17 conduct of its business as an air common carrier, for a flight |
---|
| 159 | + | 18 destined for or returning from a location or locations outside |
---|
| 160 | + | 19 the United States without regard to previous or subsequent |
---|
| 161 | + | 20 domestic stopovers. |
---|
| 162 | + | 21 Beginning July 1, 2013, fuel and petroleum products sold |
---|
| 163 | + | 22 to or used by an air carrier, certified by the carrier to be |
---|
| 164 | + | 23 used for consumption, shipment, or storage in the conduct of |
---|
| 165 | + | 24 its business as an air common carrier, for a flight that (i) is |
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| 166 | + | 25 engaged in foreign trade or is engaged in trade between the |
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| 167 | + | 26 United States and any of its possessions and (ii) transports |
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| 168 | + | |
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| 169 | + | |
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| 170 | + | |
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| 171 | + | |
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| 172 | + | |
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| 173 | + | HB3144 Enrolled - 5 - LRB103 26309 HLH 52670 b |
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| 174 | + | |
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| 175 | + | |
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| 176 | + | HB3144 Enrolled- 6 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 6 - LRB103 26309 HLH 52670 b |
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| 177 | + | HB3144 Enrolled - 6 - LRB103 26309 HLH 52670 b |
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| 178 | + | 1 at least one individual or package for hire from the city of |
---|
| 179 | + | 2 origination to the city of final destination on the same |
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| 180 | + | 3 aircraft, without regard to a change in the flight number of |
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| 181 | + | 4 that aircraft. |
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| 182 | + | 5 (13) Proceeds of mandatory service charges separately |
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| 183 | + | 6 stated on customers' bills for the purchase and consumption of |
---|
| 184 | + | 7 food and beverages purchased at retail from a retailer, to the |
---|
| 185 | + | 8 extent that the proceeds of the service charge are in fact |
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| 186 | + | 9 turned over as tips or as a substitute for tips to the |
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| 187 | + | 10 employees who participate directly in preparing, serving, |
---|
| 188 | + | 11 hosting or cleaning up the food or beverage function with |
---|
| 189 | + | 12 respect to which the service charge is imposed. |
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| 190 | + | 13 (14) Until July 1, 2003, oil field exploration, drilling, |
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| 191 | + | 14 and production equipment, including (i) rigs and parts of |
---|
| 192 | + | 15 rigs, rotary rigs, cable tool rigs, and workover rigs, (ii) |
---|
| 193 | + | 16 pipe and tubular goods, including casing and drill strings, |
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| 194 | + | 17 (iii) pumps and pump-jack units, (iv) storage tanks and flow |
---|
| 195 | + | 18 lines, (v) any individual replacement part for oil field |
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| 196 | + | 19 exploration, drilling, and production equipment, and (vi) |
---|
| 197 | + | 20 machinery and equipment purchased for lease; but excluding |
---|
| 198 | + | 21 motor vehicles required to be registered under the Illinois |
---|
| 199 | + | 22 Vehicle Code. |
---|
| 200 | + | 23 (15) Photoprocessing machinery and equipment, including |
---|
| 201 | + | 24 repair and replacement parts, both new and used, including |
---|
| 202 | + | 25 that manufactured on special order, certified by the purchaser |
---|
| 203 | + | 26 to be used primarily for photoprocessing, and including |
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| 204 | + | |
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| 205 | + | |
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| 206 | + | |
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| 207 | + | |
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| 208 | + | |
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| 209 | + | HB3144 Enrolled - 6 - LRB103 26309 HLH 52670 b |
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| 210 | + | |
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| 211 | + | |
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| 212 | + | HB3144 Enrolled- 7 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 7 - LRB103 26309 HLH 52670 b |
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| 213 | + | HB3144 Enrolled - 7 - LRB103 26309 HLH 52670 b |
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| 214 | + | 1 photoprocessing machinery and equipment purchased for lease. |
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| 215 | + | 2 (16) Until July 1, 2028, coal and aggregate exploration, |
---|
| 216 | + | 3 mining, off-highway hauling, processing, maintenance, and |
---|
| 217 | + | 4 reclamation equipment, including replacement parts and |
---|
| 218 | + | 5 equipment, and including equipment purchased for lease, but |
---|
| 219 | + | 6 excluding motor vehicles required to be registered under the |
---|
| 220 | + | 7 Illinois Vehicle Code. The changes made to this Section by |
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| 221 | + | 8 Public Act 97-767 apply on and after July 1, 2003, but no claim |
---|
| 222 | + | 9 for credit or refund is allowed on or after August 16, 2013 |
---|
| 223 | + | 10 (the effective date of Public Act 98-456) for such taxes paid |
---|
| 224 | + | 11 during the period beginning July 1, 2003 and ending on August |
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| 225 | + | 12 16, 2013 (the effective date of Public Act 98-456). |
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| 226 | + | 13 (17) Until July 1, 2003, distillation machinery and |
---|
| 227 | + | 14 equipment, sold as a unit or kit, assembled or installed by the |
---|
| 228 | + | 15 retailer, certified by the user to be used only for the |
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| 229 | + | 16 production of ethyl alcohol that will be used for consumption |
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| 230 | + | 17 as motor fuel or as a component of motor fuel for the personal |
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| 231 | + | 18 use of the user, and not subject to sale or resale. |
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| 232 | + | 19 (18) Manufacturing and assembling machinery and equipment |
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| 233 | + | 20 used primarily in the process of manufacturing or assembling |
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| 234 | + | 21 tangible personal property for wholesale or retail sale or |
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| 235 | + | 22 lease, whether that sale or lease is made directly by the |
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| 236 | + | 23 manufacturer or by some other person, whether the materials |
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| 237 | + | 24 used in the process are owned by the manufacturer or some other |
---|
| 238 | + | 25 person, or whether that sale or lease is made apart from or as |
---|
| 239 | + | 26 an incident to the seller's engaging in the service occupation |
---|
| 240 | + | |
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| 241 | + | |
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| 242 | + | |
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| 243 | + | |
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| 244 | + | |
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| 245 | + | HB3144 Enrolled - 7 - LRB103 26309 HLH 52670 b |
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| 246 | + | |
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| 247 | + | |
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| 248 | + | HB3144 Enrolled- 8 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 8 - LRB103 26309 HLH 52670 b |
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| 249 | + | HB3144 Enrolled - 8 - LRB103 26309 HLH 52670 b |
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| 250 | + | 1 of producing machines, tools, dies, jigs, patterns, gauges, or |
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| 251 | + | 2 other similar items of no commercial value on special order |
---|
| 252 | + | 3 for a particular purchaser. The exemption provided by this |
---|
| 253 | + | 4 paragraph (18) includes production related tangible personal |
---|
| 254 | + | 5 property, as defined in Section 3-50, purchased on or after |
---|
| 255 | + | 6 July 1, 2019. The exemption provided by this paragraph (18) |
---|
| 256 | + | 7 does not include machinery and equipment used in (i) the |
---|
| 257 | + | 8 generation of electricity for wholesale or retail sale; (ii) |
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| 258 | + | 9 the generation or treatment of natural or artificial gas for |
---|
| 259 | + | 10 wholesale or retail sale that is delivered to customers |
---|
| 260 | + | 11 through pipes, pipelines, or mains; or (iii) the treatment of |
---|
| 261 | + | 12 water for wholesale or retail sale that is delivered to |
---|
| 262 | + | 13 customers through pipes, pipelines, or mains. The provisions |
---|
| 263 | + | 14 of Public Act 98-583 are declaratory of existing law as to the |
---|
| 264 | + | 15 meaning and scope of this exemption. Beginning on July 1, |
---|
| 265 | + | 16 2017, the exemption provided by this paragraph (18) includes, |
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| 266 | + | 17 but is not limited to, graphic arts machinery and equipment, |
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| 267 | + | 18 as defined in paragraph (6) of this Section. |
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| 268 | + | 19 (19) Personal property delivered to a purchaser or |
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| 269 | + | 20 purchaser's donee inside Illinois when the purchase order for |
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| 270 | + | 21 that personal property was received by a florist located |
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| 271 | + | 22 outside Illinois who has a florist located inside Illinois |
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| 272 | + | 23 deliver the personal property. |
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| 273 | + | 24 (20) Semen used for artificial insemination of livestock |
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| 274 | + | 25 for direct agricultural production. |
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| 275 | + | 26 (21) Horses, or interests in horses, registered with and |
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| 276 | + | |
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| 277 | + | |
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| 278 | + | |
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| 279 | + | |
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| 280 | + | |
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| 281 | + | HB3144 Enrolled - 8 - LRB103 26309 HLH 52670 b |
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| 282 | + | |
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| 283 | + | |
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| 284 | + | HB3144 Enrolled- 9 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 9 - LRB103 26309 HLH 52670 b |
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| 285 | + | HB3144 Enrolled - 9 - LRB103 26309 HLH 52670 b |
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| 286 | + | 1 meeting the requirements of any of the Arabian Horse Club |
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| 287 | + | 2 Registry of America, Appaloosa Horse Club, American Quarter |
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| 288 | + | 3 Horse Association, United States Trotting Association, or |
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| 289 | + | 4 Jockey Club, as appropriate, used for purposes of breeding or |
---|
| 290 | + | 5 racing for prizes. This item (21) is exempt from the |
---|
| 291 | + | 6 provisions of Section 3-90, and the exemption provided for |
---|
| 292 | + | 7 under this item (21) applies for all periods beginning May 30, |
---|
| 293 | + | 8 1995, but no claim for credit or refund is allowed on or after |
---|
| 294 | + | 9 January 1, 2008 for such taxes paid during the period |
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| 295 | + | 10 beginning May 30, 2000 and ending on January 1, 2008. |
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| 296 | + | 11 (22) Computers and communications equipment utilized for |
---|
| 297 | + | 12 any hospital purpose and equipment used in the diagnosis, |
---|
| 298 | + | 13 analysis, or treatment of hospital patients purchased by a |
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| 299 | + | 14 lessor who leases the equipment, under a lease of one year or |
---|
| 300 | + | 15 longer executed or in effect at the time the lessor would |
---|
| 301 | + | 16 otherwise be subject to the tax imposed by this Act, to a |
---|
| 302 | + | 17 hospital that has been issued an active tax exemption |
---|
| 303 | + | 18 identification number by the Department under Section 1g of |
---|
| 304 | + | 19 the Retailers' Occupation Tax Act. If the equipment is leased |
---|
| 305 | + | 20 in a manner that does not qualify for this exemption or is used |
---|
| 306 | + | 21 in any other non-exempt manner, the lessor shall be liable for |
---|
| 307 | + | 22 the tax imposed under this Act or the Service Use Tax Act, as |
---|
| 308 | + | 23 the case may be, based on the fair market value of the property |
---|
| 309 | + | 24 at the time the non-qualifying use occurs. No lessor shall |
---|
| 310 | + | 25 collect or attempt to collect an amount (however designated) |
---|
| 311 | + | 26 that purports to reimburse that lessor for the tax imposed by |
---|
| 312 | + | |
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| 313 | + | |
---|
| 314 | + | |
---|
| 315 | + | |
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| 316 | + | |
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| 317 | + | HB3144 Enrolled - 9 - LRB103 26309 HLH 52670 b |
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| 318 | + | |
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| 319 | + | |
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| 320 | + | HB3144 Enrolled- 10 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 10 - LRB103 26309 HLH 52670 b |
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| 321 | + | HB3144 Enrolled - 10 - LRB103 26309 HLH 52670 b |
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| 322 | + | 1 this Act or the Service Use Tax Act, as the case may be, if the |
---|
| 323 | + | 2 tax has not been paid by the lessor. If a lessor improperly |
---|
| 324 | + | 3 collects any such amount from the lessee, the lessee shall |
---|
| 325 | + | 4 have a legal right to claim a refund of that amount from the |
---|
| 326 | + | 5 lessor. If, however, that amount is not refunded to the lessee |
---|
| 327 | + | 6 for any reason, the lessor is liable to pay that amount to the |
---|
| 328 | + | 7 Department. |
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| 329 | + | 8 (23) Personal property purchased by a lessor who leases |
---|
| 330 | + | 9 the property, under a lease of one year or longer executed or |
---|
| 331 | + | 10 in effect at the time the lessor would otherwise be subject to |
---|
| 332 | + | 11 the tax imposed by this Act, to a governmental body that has |
---|
| 333 | + | 12 been issued an active sales tax exemption identification |
---|
| 334 | + | 13 number by the Department under Section 1g of the Retailers' |
---|
| 335 | + | 14 Occupation Tax Act. If the property is leased in a manner that |
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| 336 | + | 15 does not qualify for this exemption or used in any other |
---|
| 337 | + | 16 non-exempt manner, the lessor shall be liable for the tax |
---|
| 338 | + | 17 imposed under this Act or the Service Use Tax Act, as the case |
---|
| 339 | + | 18 may be, based on the fair market value of the property at the |
---|
| 340 | + | 19 time the non-qualifying use occurs. No lessor shall collect or |
---|
| 341 | + | 20 attempt to collect an amount (however designated) that |
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| 342 | + | 21 purports to reimburse that lessor for the tax imposed by this |
---|
| 343 | + | 22 Act or the Service Use Tax Act, as the case may be, if the tax |
---|
| 344 | + | 23 has not been paid by the lessor. If a lessor improperly |
---|
| 345 | + | 24 collects any such amount from the lessee, the lessee shall |
---|
| 346 | + | 25 have a legal right to claim a refund of that amount from the |
---|
| 347 | + | 26 lessor. If, however, that amount is not refunded to the lessee |
---|
| 348 | + | |
---|
| 349 | + | |
---|
| 350 | + | |
---|
| 351 | + | |
---|
| 352 | + | |
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| 353 | + | HB3144 Enrolled - 10 - LRB103 26309 HLH 52670 b |
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| 354 | + | |
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| 355 | + | |
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| 356 | + | HB3144 Enrolled- 11 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 11 - LRB103 26309 HLH 52670 b |
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| 357 | + | HB3144 Enrolled - 11 - LRB103 26309 HLH 52670 b |
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| 358 | + | 1 for any reason, the lessor is liable to pay that amount to the |
---|
| 359 | + | 2 Department. |
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| 360 | + | 3 (24) Beginning with taxable years ending on or after |
---|
| 361 | + | 4 December 31, 1995 and ending with taxable years ending on or |
---|
| 362 | + | 5 before December 31, 2004, personal property that is donated |
---|
| 363 | + | 6 for disaster relief to be used in a State or federally declared |
---|
| 364 | + | 7 disaster area in Illinois or bordering Illinois by a |
---|
| 365 | + | 8 manufacturer or retailer that is registered in this State to a |
---|
| 366 | + | 9 corporation, society, association, foundation, or institution |
---|
| 367 | + | 10 that has been issued a sales tax exemption identification |
---|
| 368 | + | 11 number by the Department that assists victims of the disaster |
---|
| 369 | + | 12 who reside within the declared disaster area. |
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| 370 | + | 13 (25) Beginning with taxable years ending on or after |
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| 371 | + | 14 December 31, 1995 and ending with taxable years ending on or |
---|
| 372 | + | 15 before December 31, 2004, personal property that is used in |
---|
| 373 | + | 16 the performance of infrastructure repairs in this State, |
---|
| 374 | + | 17 including, but not limited to, municipal roads and streets, |
---|
| 375 | + | 18 access roads, bridges, sidewalks, waste disposal systems, |
---|
| 376 | + | 19 water and sewer line extensions, water distribution and |
---|
| 377 | + | 20 purification facilities, storm water drainage and retention |
---|
| 378 | + | 21 facilities, and sewage treatment facilities, resulting from a |
---|
| 379 | + | 22 State or federally declared disaster in Illinois or bordering |
---|
| 380 | + | 23 Illinois when such repairs are initiated on facilities located |
---|
| 381 | + | 24 in the declared disaster area within 6 months after the |
---|
| 382 | + | 25 disaster. |
---|
| 383 | + | 26 (26) Beginning July 1, 1999, game or game birds purchased |
---|
| 384 | + | |
---|
| 385 | + | |
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| 386 | + | |
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| 387 | + | |
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| 388 | + | |
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| 389 | + | HB3144 Enrolled - 11 - LRB103 26309 HLH 52670 b |
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| 390 | + | |
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| 391 | + | |
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| 392 | + | HB3144 Enrolled- 12 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 12 - LRB103 26309 HLH 52670 b |
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| 393 | + | HB3144 Enrolled - 12 - LRB103 26309 HLH 52670 b |
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| 394 | + | 1 at a "game breeding and hunting preserve area" as that term is |
---|
| 395 | + | 2 used in the Wildlife Code. This paragraph is exempt from the |
---|
| 396 | + | 3 provisions of Section 3-90. |
---|
| 397 | + | 4 (27) A motor vehicle, as that term is defined in Section |
---|
| 398 | + | 5 1-146 of the Illinois Vehicle Code, that is donated to a |
---|
| 399 | + | 6 corporation, limited liability company, society, association, |
---|
| 400 | + | 7 foundation, or institution that is determined by the |
---|
| 401 | + | 8 Department to be organized and operated exclusively for |
---|
| 402 | + | 9 educational purposes. For purposes of this exemption, "a |
---|
| 403 | + | 10 corporation, limited liability company, society, association, |
---|
| 404 | + | 11 foundation, or institution organized and operated exclusively |
---|
| 405 | + | 12 for educational purposes" means all tax-supported public |
---|
| 406 | + | 13 schools, private schools that offer systematic instruction in |
---|
| 407 | + | 14 useful branches of learning by methods common to public |
---|
| 408 | + | 15 schools and that compare favorably in their scope and |
---|
| 409 | + | 16 intensity with the course of study presented in tax-supported |
---|
| 410 | + | 17 schools, and vocational or technical schools or institutes |
---|
| 411 | + | 18 organized and operated exclusively to provide a course of |
---|
| 412 | + | 19 study of not less than 6 weeks duration and designed to prepare |
---|
| 413 | + | 20 individuals to follow a trade or to pursue a manual, |
---|
| 414 | + | 21 technical, mechanical, industrial, business, or commercial |
---|
| 415 | + | 22 occupation. |
---|
| 416 | + | 23 (28) Beginning January 1, 2000, personal property, |
---|
| 417 | + | 24 including food, purchased through fundraising events for the |
---|
| 418 | + | 25 benefit of a public or private elementary or secondary school, |
---|
| 419 | + | 26 a group of those schools, or one or more school districts if |
---|
| 420 | + | |
---|
| 421 | + | |
---|
| 422 | + | |
---|
| 423 | + | |
---|
| 424 | + | |
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| 425 | + | HB3144 Enrolled - 12 - LRB103 26309 HLH 52670 b |
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| 426 | + | |
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| 427 | + | |
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| 428 | + | HB3144 Enrolled- 13 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 13 - LRB103 26309 HLH 52670 b |
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| 429 | + | HB3144 Enrolled - 13 - LRB103 26309 HLH 52670 b |
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| 430 | + | 1 the events are sponsored by an entity recognized by the school |
---|
| 431 | + | 2 district that consists primarily of volunteers and includes |
---|
| 432 | + | 3 parents and teachers of the school children. This paragraph |
---|
| 433 | + | 4 does not apply to fundraising events (i) for the benefit of |
---|
| 434 | + | 5 private home instruction or (ii) for which the fundraising |
---|
| 435 | + | 6 entity purchases the personal property sold at the events from |
---|
| 436 | + | 7 another individual or entity that sold the property for the |
---|
| 437 | + | 8 purpose of resale by the fundraising entity and that profits |
---|
| 438 | + | 9 from the sale to the fundraising entity. This paragraph is |
---|
| 439 | + | 10 exempt from the provisions of Section 3-90. |
---|
| 440 | + | 11 (29) Beginning January 1, 2000 and through December 31, |
---|
| 441 | + | 12 2001, new or used automatic vending machines that prepare and |
---|
| 442 | + | 13 serve hot food and beverages, including coffee, soup, and |
---|
| 443 | + | 14 other items, and replacement parts for these machines. |
---|
| 444 | + | 15 Beginning January 1, 2002 and through June 30, 2003, machines |
---|
| 445 | + | 16 and parts for machines used in commercial, coin-operated |
---|
| 446 | + | 17 amusement and vending business if a use or occupation tax is |
---|
| 447 | + | 18 paid on the gross receipts derived from the use of the |
---|
| 448 | + | 19 commercial, coin-operated amusement and vending machines. This |
---|
| 449 | + | 20 paragraph is exempt from the provisions of Section 3-90. |
---|
| 450 | + | 21 (30) Beginning January 1, 2001 and through June 30, 2016, |
---|
| 451 | + | 22 food for human consumption that is to be consumed off the |
---|
| 452 | + | 23 premises where it is sold (other than alcoholic beverages, |
---|
| 453 | + | 24 soft drinks, and food that has been prepared for immediate |
---|
| 454 | + | 25 consumption) and prescription and nonprescription medicines, |
---|
| 455 | + | 26 drugs, medical appliances, and insulin, urine testing |
---|
| 456 | + | |
---|
| 457 | + | |
---|
| 458 | + | |
---|
| 459 | + | |
---|
| 460 | + | |
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| 461 | + | HB3144 Enrolled - 13 - LRB103 26309 HLH 52670 b |
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| 462 | + | |
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| 463 | + | |
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| 464 | + | HB3144 Enrolled- 14 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 14 - LRB103 26309 HLH 52670 b |
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| 465 | + | HB3144 Enrolled - 14 - LRB103 26309 HLH 52670 b |
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| 466 | + | 1 materials, syringes, and needles used by diabetics, for human |
---|
| 467 | + | 2 use, when purchased for use by a person receiving medical |
---|
| 468 | + | 3 assistance under Article V of the Illinois Public Aid Code who |
---|
| 469 | + | 4 resides in a licensed long-term care facility, as defined in |
---|
| 470 | + | 5 the Nursing Home Care Act, or in a licensed facility as defined |
---|
| 471 | + | 6 in the ID/DD Community Care Act, the MC/DD Act, or the |
---|
| 472 | + | 7 Specialized Mental Health Rehabilitation Act of 2013. |
---|
| 473 | + | 8 (31) Beginning on August 2, 2001 (the effective date of |
---|
| 474 | + | 9 Public Act 92-227), computers and communications equipment |
---|
| 475 | + | 10 utilized for any hospital purpose and equipment used in the |
---|
| 476 | + | 11 diagnosis, analysis, or treatment of hospital patients |
---|
| 477 | + | 12 purchased by a lessor who leases the equipment, under a lease |
---|
| 478 | + | 13 of one year or longer executed or in effect at the time the |
---|
| 479 | + | 14 lessor would otherwise be subject to the tax imposed by this |
---|
| 480 | + | 15 Act, to a hospital that has been issued an active tax exemption |
---|
| 481 | + | 16 identification number by the Department under Section 1g of |
---|
| 482 | + | 17 the Retailers' Occupation Tax Act. If the equipment is leased |
---|
| 483 | + | 18 in a manner that does not qualify for this exemption or is used |
---|
| 484 | + | 19 in any other nonexempt manner, the lessor shall be liable for |
---|
| 485 | + | 20 the tax imposed under this Act or the Service Use Tax Act, as |
---|
| 486 | + | 21 the case may be, based on the fair market value of the property |
---|
| 487 | + | 22 at the time the nonqualifying use occurs. No lessor shall |
---|
| 488 | + | 23 collect or attempt to collect an amount (however designated) |
---|
| 489 | + | 24 that purports to reimburse that lessor for the tax imposed by |
---|
| 490 | + | 25 this Act or the Service Use Tax Act, as the case may be, if the |
---|
| 491 | + | 26 tax has not been paid by the lessor. If a lessor improperly |
---|
| 492 | + | |
---|
| 493 | + | |
---|
| 494 | + | |
---|
| 495 | + | |
---|
| 496 | + | |
---|
| 497 | + | HB3144 Enrolled - 14 - LRB103 26309 HLH 52670 b |
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| 498 | + | |
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| 499 | + | |
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| 500 | + | HB3144 Enrolled- 15 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 15 - LRB103 26309 HLH 52670 b |
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| 501 | + | HB3144 Enrolled - 15 - LRB103 26309 HLH 52670 b |
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| 502 | + | 1 collects any such amount from the lessee, the lessee shall |
---|
| 503 | + | 2 have a legal right to claim a refund of that amount from the |
---|
| 504 | + | 3 lessor. If, however, that amount is not refunded to the lessee |
---|
| 505 | + | 4 for any reason, the lessor is liable to pay that amount to the |
---|
| 506 | + | 5 Department. This paragraph is exempt from the provisions of |
---|
| 507 | + | 6 Section 3-90. |
---|
| 508 | + | 7 (32) Beginning on August 2, 2001 (the effective date of |
---|
| 509 | + | 8 Public Act 92-227), personal property purchased by a lessor |
---|
| 510 | + | 9 who leases the property, under a lease of one year or longer |
---|
| 511 | + | 10 executed or in effect at the time the lessor would otherwise be |
---|
| 512 | + | 11 subject to the tax imposed by this Act, to a governmental body |
---|
| 513 | + | 12 that has been issued an active sales tax exemption |
---|
| 514 | + | 13 identification number by the Department under Section 1g of |
---|
| 515 | + | 14 the Retailers' Occupation Tax Act. If the property is leased |
---|
| 516 | + | 15 in a manner that does not qualify for this exemption or used in |
---|
| 517 | + | 16 any other nonexempt manner, the lessor shall be liable for the |
---|
| 518 | + | 17 tax imposed under this Act or the Service Use Tax Act, as the |
---|
| 519 | + | 18 case may be, based on the fair market value of the property at |
---|
| 520 | + | 19 the time the nonqualifying use occurs. No lessor shall collect |
---|
| 521 | + | 20 or attempt to collect an amount (however designated) that |
---|
| 522 | + | 21 purports to reimburse that lessor for the tax imposed by this |
---|
| 523 | + | 22 Act or the Service Use Tax Act, as the case may be, if the tax |
---|
| 524 | + | 23 has not been paid by the lessor. If a lessor improperly |
---|
| 525 | + | 24 collects any such amount from the lessee, the lessee shall |
---|
| 526 | + | 25 have a legal right to claim a refund of that amount from the |
---|
| 527 | + | 26 lessor. If, however, that amount is not refunded to the lessee |
---|
| 528 | + | |
---|
| 529 | + | |
---|
| 530 | + | |
---|
| 531 | + | |
---|
| 532 | + | |
---|
| 533 | + | HB3144 Enrolled - 15 - LRB103 26309 HLH 52670 b |
---|
| 534 | + | |
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| 535 | + | |
---|
| 536 | + | HB3144 Enrolled- 16 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 16 - LRB103 26309 HLH 52670 b |
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| 537 | + | HB3144 Enrolled - 16 - LRB103 26309 HLH 52670 b |
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| 538 | + | 1 for any reason, the lessor is liable to pay that amount to the |
---|
| 539 | + | 2 Department. This paragraph is exempt from the provisions of |
---|
| 540 | + | 3 Section 3-90. |
---|
| 541 | + | 4 (33) On and after July 1, 2003 and through June 30, 2004, |
---|
| 542 | + | 5 the use in this State of motor vehicles of the second division |
---|
| 543 | + | 6 with a gross vehicle weight in excess of 8,000 pounds and that |
---|
| 544 | + | 7 are subject to the commercial distribution fee imposed under |
---|
| 545 | + | 8 Section 3-815.1 of the Illinois Vehicle Code. Beginning on |
---|
| 546 | + | 9 July 1, 2004 and through June 30, 2005, the use in this State |
---|
| 547 | + | 10 of motor vehicles of the second division: (i) with a gross |
---|
| 548 | + | 11 vehicle weight rating in excess of 8,000 pounds; (ii) that are |
---|
| 549 | + | 12 subject to the commercial distribution fee imposed under |
---|
| 550 | + | 13 Section 3-815.1 of the Illinois Vehicle Code; and (iii) that |
---|
| 551 | + | 14 are primarily used for commercial purposes. Through June 30, |
---|
| 552 | + | 15 2005, this exemption applies to repair and replacement parts |
---|
| 553 | + | 16 added after the initial purchase of such a motor vehicle if |
---|
| 554 | + | 17 that motor vehicle is used in a manner that would qualify for |
---|
| 555 | + | 18 the rolling stock exemption otherwise provided for in this |
---|
| 556 | + | 19 Act. For purposes of this paragraph, the term "used for |
---|
| 557 | + | 20 commercial purposes" means the transportation of persons or |
---|
| 558 | + | 21 property in furtherance of any commercial or industrial |
---|
| 559 | + | 22 enterprise, whether for-hire or not. |
---|
| 560 | + | 23 (34) Beginning January 1, 2008, tangible personal property |
---|
| 561 | + | 24 used in the construction or maintenance of a community water |
---|
| 562 | + | 25 supply, as defined under Section 3.145 of the Environmental |
---|
| 563 | + | 26 Protection Act, that is operated by a not-for-profit |
---|
| 564 | + | |
---|
| 565 | + | |
---|
| 566 | + | |
---|
| 567 | + | |
---|
| 568 | + | |
---|
| 569 | + | HB3144 Enrolled - 16 - LRB103 26309 HLH 52670 b |
---|
| 570 | + | |
---|
| 571 | + | |
---|
| 572 | + | HB3144 Enrolled- 17 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 17 - LRB103 26309 HLH 52670 b |
---|
| 573 | + | HB3144 Enrolled - 17 - LRB103 26309 HLH 52670 b |
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| 574 | + | 1 corporation that holds a valid water supply permit issued |
---|
| 575 | + | 2 under Title IV of the Environmental Protection Act. This |
---|
| 576 | + | 3 paragraph is exempt from the provisions of Section 3-90. |
---|
| 577 | + | 4 (35) Beginning January 1, 2010 and continuing through |
---|
| 578 | + | 5 December 31, 2029, materials, parts, equipment, components, |
---|
| 579 | + | 6 and furnishings incorporated into or upon an aircraft as part |
---|
| 580 | + | 7 of the modification, refurbishment, completion, replacement, |
---|
| 581 | + | 8 repair, or maintenance of the aircraft. This exemption |
---|
| 582 | + | 9 includes consumable supplies used in the modification, |
---|
| 583 | + | 10 refurbishment, completion, replacement, repair, and |
---|
| 584 | + | 11 maintenance of aircraft. However, until January 1, 2024, this |
---|
| 585 | + | 12 exemption excludes any materials, parts, equipment, |
---|
| 586 | + | 13 components, and consumable supplies used in the modification, |
---|
| 587 | + | 14 replacement, repair, and maintenance of aircraft engines or |
---|
| 588 | + | 15 power plants, whether such engines or power plants are |
---|
| 589 | + | 16 installed or uninstalled upon any such aircraft. "Consumable |
---|
| 590 | + | 17 supplies" include, but are not limited to, adhesive, tape, |
---|
| 591 | + | 18 sandpaper, general purpose lubricants, cleaning solution, |
---|
| 592 | + | 19 latex gloves, and protective films. |
---|
| 593 | + | 20 Beginning January 1, 2010 and continuing through December |
---|
| 594 | + | 21 31, 2023, this exemption applies only to the use of qualifying |
---|
| 595 | + | 22 tangible personal property by persons who modify, refurbish, |
---|
| 596 | + | 23 complete, repair, replace, or maintain aircraft and who (i) |
---|
| 597 | + | 24 hold an Air Agency Certificate and are empowered to operate an |
---|
| 598 | + | 25 approved repair station by the Federal Aviation |
---|
| 599 | + | 26 Administration, (ii) have a Class IV Rating, and (iii) conduct |
---|
| 600 | + | |
---|
| 601 | + | |
---|
| 602 | + | |
---|
| 603 | + | |
---|
| 604 | + | |
---|
| 605 | + | HB3144 Enrolled - 17 - LRB103 26309 HLH 52670 b |
---|
| 606 | + | |
---|
| 607 | + | |
---|
| 608 | + | HB3144 Enrolled- 18 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 18 - LRB103 26309 HLH 52670 b |
---|
| 609 | + | HB3144 Enrolled - 18 - LRB103 26309 HLH 52670 b |
---|
| 610 | + | 1 operations in accordance with Part 145 of the Federal Aviation |
---|
| 611 | + | 2 Regulations. From January 1, 2024 through December 31, 2029, |
---|
| 612 | + | 3 this exemption applies only to the use of qualifying tangible |
---|
| 613 | + | 4 personal property by: (A) persons who modify, refurbish, |
---|
| 614 | + | 5 complete, repair, replace, or maintain aircraft and who (i) |
---|
| 615 | + | 6 hold an Air Agency Certificate and are empowered to operate an |
---|
| 616 | + | 7 approved repair station by the Federal Aviation |
---|
| 617 | + | 8 Administration, (ii) have a Class IV Rating, and (iii) conduct |
---|
| 618 | + | 9 operations in accordance with Part 145 of the Federal Aviation |
---|
| 619 | + | 10 Regulations; and (B) persons who engage in the modification, |
---|
| 620 | + | 11 replacement, repair, and maintenance of aircraft engines or |
---|
| 621 | + | 12 power plants without regard to whether or not those persons |
---|
| 622 | + | 13 meet the qualifications of item (A). |
---|
| 623 | + | 14 The exemption does not include aircraft operated by a |
---|
| 624 | + | 15 commercial air carrier providing scheduled passenger air |
---|
| 625 | + | 16 service pursuant to authority issued under Part 121 or Part |
---|
| 626 | + | 17 129 of the Federal Aviation Regulations. The changes made to |
---|
| 627 | + | 18 this paragraph (35) by Public Act 98-534 are declarative of |
---|
| 628 | + | 19 existing law. It is the intent of the General Assembly that the |
---|
| 629 | + | 20 exemption under this paragraph (35) applies continuously from |
---|
| 630 | + | 21 January 1, 2010 through December 31, 2024; however, no claim |
---|
| 631 | + | 22 for credit or refund is allowed for taxes paid as a result of |
---|
| 632 | + | 23 the disallowance of this exemption on or after January 1, 2015 |
---|
| 633 | + | 24 and prior to February 5, 2020 (the effective date of Public Act |
---|
| 634 | + | 25 101-629). |
---|
| 635 | + | 26 (36) Tangible personal property purchased by a |
---|
| 636 | + | |
---|
| 637 | + | |
---|
| 638 | + | |
---|
| 639 | + | |
---|
| 640 | + | |
---|
| 641 | + | HB3144 Enrolled - 18 - LRB103 26309 HLH 52670 b |
---|
| 642 | + | |
---|
| 643 | + | |
---|
| 644 | + | HB3144 Enrolled- 19 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 19 - LRB103 26309 HLH 52670 b |
---|
| 645 | + | HB3144 Enrolled - 19 - LRB103 26309 HLH 52670 b |
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| 646 | + | 1 public-facilities corporation, as described in Section |
---|
| 647 | + | 2 11-65-10 of the Illinois Municipal Code, for purposes of |
---|
| 648 | + | 3 constructing or furnishing a municipal convention hall, but |
---|
| 649 | + | 4 only if the legal title to the municipal convention hall is |
---|
| 650 | + | 5 transferred to the municipality without any further |
---|
| 651 | + | 6 consideration by or on behalf of the municipality at the time |
---|
| 652 | + | 7 of the completion of the municipal convention hall or upon the |
---|
| 653 | + | 8 retirement or redemption of any bonds or other debt |
---|
| 654 | + | 9 instruments issued by the public-facilities corporation in |
---|
| 655 | + | 10 connection with the development of the municipal convention |
---|
| 656 | + | 11 hall. This exemption includes existing public-facilities |
---|
| 657 | + | 12 corporations as provided in Section 11-65-25 of the Illinois |
---|
| 658 | + | 13 Municipal Code. This paragraph is exempt from the provisions |
---|
| 659 | + | 14 of Section 3-90. |
---|
| 660 | + | 15 (37) Beginning January 1, 2017 and through December 31, |
---|
| 661 | + | 16 2026, menstrual pads, tampons, and menstrual cups. |
---|
| 662 | + | 17 (38) Merchandise that is subject to the Rental Purchase |
---|
| 663 | + | 18 Agreement Occupation and Use Tax. The purchaser must certify |
---|
| 664 | + | 19 that the item is purchased to be rented subject to a |
---|
| 665 | + | 20 rental-purchase rental purchase agreement, as defined in the |
---|
| 666 | + | 21 Rental-Purchase Rental Purchase Agreement Act, and provide |
---|
| 667 | + | 22 proof of registration under the Rental Purchase Agreement |
---|
| 668 | + | 23 Occupation and Use Tax Act. This paragraph is exempt from the |
---|
| 669 | + | 24 provisions of Section 3-90. |
---|
| 670 | + | 25 (39) Tangible personal property purchased by a purchaser |
---|
| 671 | + | 26 who is exempt from the tax imposed by this Act by operation of |
---|
| 672 | + | |
---|
| 673 | + | |
---|
| 674 | + | |
---|
| 675 | + | |
---|
| 676 | + | |
---|
| 677 | + | HB3144 Enrolled - 19 - LRB103 26309 HLH 52670 b |
---|
| 678 | + | |
---|
| 679 | + | |
---|
| 680 | + | HB3144 Enrolled- 20 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 20 - LRB103 26309 HLH 52670 b |
---|
| 681 | + | HB3144 Enrolled - 20 - LRB103 26309 HLH 52670 b |
---|
| 682 | + | 1 federal law. This paragraph is exempt from the provisions of |
---|
| 683 | + | 2 Section 3-90. |
---|
| 684 | + | 3 (40) Qualified tangible personal property used in the |
---|
| 685 | + | 4 construction or operation of a data center that has been |
---|
| 686 | + | 5 granted a certificate of exemption by the Department of |
---|
| 687 | + | 6 Commerce and Economic Opportunity, whether that tangible |
---|
| 688 | + | 7 personal property is purchased by the owner, operator, or |
---|
| 689 | + | 8 tenant of the data center or by a contractor or subcontractor |
---|
| 690 | + | 9 of the owner, operator, or tenant. Data centers that would |
---|
| 691 | + | 10 have qualified for a certificate of exemption prior to January |
---|
| 692 | + | 11 1, 2020 had Public Act 101-31 been in effect may apply for and |
---|
| 693 | + | 12 obtain an exemption for subsequent purchases of computer |
---|
| 694 | + | 13 equipment or enabling software purchased or leased to upgrade, |
---|
| 695 | + | 14 supplement, or replace computer equipment or enabling software |
---|
| 696 | + | 15 purchased or leased in the original investment that would have |
---|
| 697 | + | 16 qualified. |
---|
| 698 | + | 17 The Department of Commerce and Economic Opportunity shall |
---|
| 699 | + | 18 grant a certificate of exemption under this item (40) to |
---|
| 700 | + | 19 qualified data centers as defined by Section 605-1025 of the |
---|
| 701 | + | 20 Department of Commerce and Economic Opportunity Law of the |
---|
| 702 | + | 21 Civil Administrative Code of Illinois. |
---|
| 703 | + | 22 For the purposes of this item (40): |
---|
| 704 | + | 23 "Data center" means a building or a series of |
---|
| 705 | + | 24 buildings rehabilitated or constructed to house working |
---|
| 706 | + | 25 servers in one physical location or multiple sites within |
---|
| 707 | + | 26 the State of Illinois. |
---|
| 708 | + | |
---|
| 709 | + | |
---|
| 710 | + | |
---|
| 711 | + | |
---|
| 712 | + | |
---|
| 713 | + | HB3144 Enrolled - 20 - LRB103 26309 HLH 52670 b |
---|
| 714 | + | |
---|
| 715 | + | |
---|
| 716 | + | HB3144 Enrolled- 21 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 21 - LRB103 26309 HLH 52670 b |
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| 717 | + | HB3144 Enrolled - 21 - LRB103 26309 HLH 52670 b |
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| 718 | + | 1 "Qualified tangible personal property" means: |
---|
| 719 | + | 2 electrical systems and equipment; climate control and |
---|
| 720 | + | 3 chilling equipment and systems; mechanical systems and |
---|
| 721 | + | 4 equipment; monitoring and secure systems; emergency |
---|
| 722 | + | 5 generators; hardware; computers; servers; data storage |
---|
| 723 | + | 6 devices; network connectivity equipment; racks; cabinets; |
---|
| 724 | + | 7 telecommunications cabling infrastructure; raised floor |
---|
| 725 | + | 8 systems; peripheral components or systems; software; |
---|
| 726 | + | 9 mechanical, electrical, or plumbing systems; battery |
---|
| 727 | + | 10 systems; cooling systems and towers; temperature control |
---|
| 728 | + | 11 systems; other cabling; and other data center |
---|
| 729 | + | 12 infrastructure equipment and systems necessary to operate |
---|
| 730 | + | 13 qualified tangible personal property, including fixtures; |
---|
| 731 | + | 14 and component parts of any of the foregoing, including |
---|
| 732 | + | 15 installation, maintenance, repair, refurbishment, and |
---|
| 733 | + | 16 replacement of qualified tangible personal property to |
---|
| 734 | + | 17 generate, transform, transmit, distribute, or manage |
---|
| 735 | + | 18 electricity necessary to operate qualified tangible |
---|
| 736 | + | 19 personal property; and all other tangible personal |
---|
| 737 | + | 20 property that is essential to the operations of a computer |
---|
| 738 | + | 21 data center. The term "qualified tangible personal |
---|
| 739 | + | 22 property" also includes building materials physically |
---|
| 740 | + | 23 incorporated into in to the qualifying data center. To |
---|
| 741 | + | 24 document the exemption allowed under this Section, the |
---|
| 742 | + | 25 retailer must obtain from the purchaser a copy of the |
---|
| 743 | + | 26 certificate of eligibility issued by the Department of |
---|
| 744 | + | |
---|
| 745 | + | |
---|
| 746 | + | |
---|
| 747 | + | |
---|
| 748 | + | |
---|
| 749 | + | HB3144 Enrolled - 21 - LRB103 26309 HLH 52670 b |
---|
| 750 | + | |
---|
| 751 | + | |
---|
| 752 | + | HB3144 Enrolled- 22 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 22 - LRB103 26309 HLH 52670 b |
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| 753 | + | HB3144 Enrolled - 22 - LRB103 26309 HLH 52670 b |
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| 754 | + | 1 Commerce and Economic Opportunity. |
---|
| 755 | + | 2 This item (40) is exempt from the provisions of Section |
---|
| 756 | + | 3 3-90. |
---|
| 757 | + | 4 (41) Beginning July 1, 2022, breast pumps, breast pump |
---|
| 758 | + | 5 collection and storage supplies, and breast pump kits. This |
---|
| 759 | + | 6 item (41) is exempt from the provisions of Section 3-90. As |
---|
| 760 | + | 7 used in this item (41): |
---|
| 761 | + | 8 "Breast pump" means an electrically controlled or |
---|
| 762 | + | 9 manually controlled pump device designed or marketed to be |
---|
| 763 | + | 10 used to express milk from a human breast during lactation, |
---|
| 764 | + | 11 including the pump device and any battery, AC adapter, or |
---|
| 765 | + | 12 other power supply unit that is used to power the pump |
---|
| 766 | + | 13 device and is packaged and sold with the pump device at the |
---|
| 767 | + | 14 time of sale. |
---|
| 768 | + | 15 "Breast pump collection and storage supplies" means |
---|
| 769 | + | 16 items of tangible personal property designed or marketed |
---|
| 770 | + | 17 to be used in conjunction with a breast pump to collect |
---|
| 771 | + | 18 milk expressed from a human breast and to store collected |
---|
| 772 | + | 19 milk until it is ready for consumption. |
---|
| 773 | + | 20 "Breast pump collection and storage supplies" |
---|
| 774 | + | 21 includes, but is not limited to: breast shields and breast |
---|
| 775 | + | 22 shield connectors; breast pump tubes and tubing adapters; |
---|
| 776 | + | 23 breast pump valves and membranes; backflow protectors and |
---|
| 777 | + | 24 backflow protector adaptors; bottles and bottle caps |
---|
| 778 | + | 25 specific to the operation of the breast pump; and breast |
---|
| 779 | + | 26 milk storage bags. |
---|
| 780 | + | |
---|
| 781 | + | |
---|
| 782 | + | |
---|
| 783 | + | |
---|
| 784 | + | |
---|
| 785 | + | HB3144 Enrolled - 22 - LRB103 26309 HLH 52670 b |
---|
| 786 | + | |
---|
| 787 | + | |
---|
| 788 | + | HB3144 Enrolled- 23 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 23 - LRB103 26309 HLH 52670 b |
---|
| 789 | + | HB3144 Enrolled - 23 - LRB103 26309 HLH 52670 b |
---|
| 790 | + | 1 "Breast pump collection and storage supplies" does not |
---|
| 791 | + | 2 include: (1) bottles and bottle caps not specific to the |
---|
| 792 | + | 3 operation of the breast pump; (2) breast pump travel bags |
---|
| 793 | + | 4 and other similar carrying accessories, including ice |
---|
| 794 | + | 5 packs, labels, and other similar products; (3) breast pump |
---|
| 795 | + | 6 cleaning supplies; (4) nursing bras, bra pads, breast |
---|
| 796 | + | 7 shells, and other similar products; and (5) creams, |
---|
| 797 | + | 8 ointments, and other similar products that relieve |
---|
| 798 | + | 9 breastfeeding-related symptoms or conditions of the |
---|
| 799 | + | 10 breasts or nipples, unless sold as part of a breast pump |
---|
| 800 | + | 11 kit that is pre-packaged by the breast pump manufacturer |
---|
| 801 | + | 12 or distributor. |
---|
| 802 | + | 13 "Breast pump kit" means a kit that: (1) contains no |
---|
| 803 | + | 14 more than a breast pump, breast pump collection and |
---|
| 804 | + | 15 storage supplies, a rechargeable battery for operating the |
---|
| 805 | + | 16 breast pump, a breastmilk cooler, bottle stands, ice |
---|
| 806 | + | 17 packs, and a breast pump carrying case; and (2) is |
---|
| 807 | + | 18 pre-packaged as a breast pump kit by the breast pump |
---|
| 808 | + | 19 manufacturer or distributor. |
---|
| 809 | + | 20 (42) Tangible personal property sold by or on behalf of |
---|
| 810 | + | 21 the State Treasurer pursuant to the Revised Uniform Unclaimed |
---|
| 811 | + | 22 Property Act. This item (42) is exempt from the provisions of |
---|
| 812 | + | 23 Section 3-90. |
---|
| 813 | + | 24 (43) Beginning on January 1, 2024, tangible personal |
---|
| 814 | + | 25 property purchased by an active duty member of the armed |
---|
| 815 | + | 26 forces of the United States who presents valid military |
---|
| 816 | + | |
---|
| 817 | + | |
---|
| 818 | + | |
---|
| 819 | + | |
---|
| 820 | + | |
---|
| 821 | + | HB3144 Enrolled - 23 - LRB103 26309 HLH 52670 b |
---|
| 822 | + | |
---|
| 823 | + | |
---|
| 824 | + | HB3144 Enrolled- 24 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 24 - LRB103 26309 HLH 52670 b |
---|
| 825 | + | HB3144 Enrolled - 24 - LRB103 26309 HLH 52670 b |
---|
| 826 | + | 1 identification and purchases the property using a form of |
---|
| 827 | + | 2 payment where the federal government is the payor. The member |
---|
| 828 | + | 3 of the armed forces must complete, at the point of sale, a form |
---|
| 829 | + | 4 prescribed by the Department of Revenue documenting that the |
---|
| 830 | + | 5 transaction is eligible for the exemption under this |
---|
| 831 | + | 6 paragraph. Retailers must keep the form as documentation of |
---|
| 832 | + | 7 the exemption in their records for a period of not less than 6 |
---|
| 833 | + | 8 years. "Armed forces of the United States" means the United |
---|
| 834 | + | 9 States Army, Navy, Air Force, Marine Corps, or Coast Guard. |
---|
| 835 | + | 10 This paragraph is exempt from the provisions of Section 3-90. |
---|
| 836 | + | 11 (44) Beginning on January 1, 2026, as further defined in |
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| 837 | + | 12 Section 3-10, food for human consumption that is to be |
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| 838 | + | 13 consumed off the premises where it is sold (other than |
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| 839 | + | 14 alcoholic beverages, food consisting of or infused with adult |
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| 840 | + | 15 use cannabis, soft drinks, candy, and food that has been |
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| 841 | + | 16 prepared for immediate consumption). This item (44) is exempt |
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| 842 | + | 17 from the provisions of Section 3-90. |
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| 843 | + | 18 (Source: P.A. 102-16, eff. 6-17-21; 102-700, Article 70, |
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| 844 | + | 19 Section 70-5, eff. 4-19-22; 102-700, Article 75, Section 75-5, |
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| 845 | + | 20 eff. 4-19-22; 102-1026, eff. 5-27-22; 103-9, Article 5, |
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| 846 | + | 21 Section 5-5, eff. 6-7-23; 103-9, Article 15, Section 15-5, |
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| 847 | + | 22 eff. 6-7-23; 103-154, eff. 6-30-23; 103-384, eff. 1-1-24; |
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| 848 | + | 23 revised 12-12-23.) |
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| 849 | + | 24 (35 ILCS 105/3-10) |
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| 850 | + | 25 Sec. 3-10. Rate of tax. Unless otherwise provided in this |
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| 851 | + | |
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| 852 | + | |
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| 853 | + | |
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| 854 | + | |
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| 855 | + | |
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| 856 | + | HB3144 Enrolled - 24 - LRB103 26309 HLH 52670 b |
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| 857 | + | |
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| 858 | + | |
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| 859 | + | HB3144 Enrolled- 25 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 25 - LRB103 26309 HLH 52670 b |
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| 860 | + | HB3144 Enrolled - 25 - LRB103 26309 HLH 52670 b |
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| 861 | + | 1 Section, the tax imposed by this Act is at the rate of 6.25% of |
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| 862 | + | 2 either the selling price or the fair market value, if any, of |
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| 863 | + | 3 the tangible personal property. In all cases where property |
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| 864 | + | 4 functionally used or consumed is the same as the property that |
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| 865 | + | 5 was purchased at retail, then the tax is imposed on the selling |
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| 866 | + | 6 price of the property. In all cases where property |
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| 867 | + | 7 functionally used or consumed is a by-product or waste product |
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| 868 | + | 8 that has been refined, manufactured, or produced from property |
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| 869 | + | 9 purchased at retail, then the tax is imposed on the lower of |
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| 870 | + | 10 the fair market value, if any, of the specific property so used |
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| 871 | + | 11 in this State or on the selling price of the property purchased |
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| 872 | + | 12 at retail. For purposes of this Section "fair market value" |
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| 873 | + | 13 means the price at which property would change hands between a |
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| 874 | + | 14 willing buyer and a willing seller, neither being under any |
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| 875 | + | 15 compulsion to buy or sell and both having reasonable knowledge |
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| 876 | + | 16 of the relevant facts. The fair market value shall be |
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| 877 | + | 17 established by Illinois sales by the taxpayer of the same |
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| 878 | + | 18 property as that functionally used or consumed, or if there |
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| 879 | + | 19 are no such sales by the taxpayer, then comparable sales or |
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| 880 | + | 20 purchases of property of like kind and character in Illinois. |
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| 881 | + | 21 Beginning on July 1, 2000 and through December 31, 2000, |
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| 882 | + | 22 with respect to motor fuel, as defined in Section 1.1 of the |
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| 883 | + | 23 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of |
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| 884 | + | 24 the Use Tax Act, the tax is imposed at the rate of 1.25%. |
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| 885 | + | 25 Beginning on August 6, 2010 through August 15, 2010, and |
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| 886 | + | 26 beginning again on August 5, 2022 through August 14, 2022, |
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| 887 | + | |
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| 888 | + | |
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| 889 | + | |
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| 890 | + | |
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| 891 | + | |
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| 892 | + | HB3144 Enrolled - 25 - LRB103 26309 HLH 52670 b |
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| 893 | + | |
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| 894 | + | |
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| 895 | + | HB3144 Enrolled- 26 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 26 - LRB103 26309 HLH 52670 b |
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| 896 | + | HB3144 Enrolled - 26 - LRB103 26309 HLH 52670 b |
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| 897 | + | 1 with respect to sales tax holiday items as defined in Section |
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| 898 | + | 2 3-6 of this Act, the tax is imposed at the rate of 1.25%. |
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| 899 | + | 3 With respect to gasohol, the tax imposed by this Act |
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| 900 | + | 4 applies to (i) 70% of the proceeds of sales made on or after |
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| 901 | + | 5 January 1, 1990, and before July 1, 2003, (ii) 80% of the |
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| 902 | + | 6 proceeds of sales made on or after July 1, 2003 and on or |
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| 903 | + | 7 before July 1, 2017, (iii) 100% of the proceeds of sales made |
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| 904 | + | 8 after July 1, 2017 and prior to January 1, 2024, (iv) 90% of |
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| 905 | + | 9 the proceeds of sales made on or after January 1, 2024 and on |
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| 906 | + | 10 or before December 31, 2028, and (v) 100% of the proceeds of |
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| 907 | + | 11 sales made after December 31, 2028. If, at any time, however, |
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| 908 | + | 12 the tax under this Act on sales of gasohol is imposed at the |
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| 909 | + | 13 rate of 1.25%, then the tax imposed by this Act applies to 100% |
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| 910 | + | 14 of the proceeds of sales of gasohol made during that time. |
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| 911 | + | 15 With respect to mid-range ethanol blends, the tax imposed |
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| 912 | + | 16 by this Act applies to (i) 80% of the proceeds of sales made on |
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| 913 | + | 17 or after January 1, 2024 and on or before December 31, 2028 and |
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| 914 | + | 18 (ii) 100% of the proceeds of sales made thereafter. If, at any |
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| 915 | + | 19 time, however, the tax under this Act on sales of mid-range |
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| 916 | + | 20 ethanol blends is imposed at the rate of 1.25%, then the tax |
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| 917 | + | 21 imposed by this Act applies to 100% of the proceeds of sales of |
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| 918 | + | 22 mid-range ethanol blends made during that time. |
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| 919 | + | 23 With respect to majority blended ethanol fuel, the tax |
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| 920 | + | 24 imposed by this Act does not apply to the proceeds of sales |
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| 921 | + | 25 made on or after July 1, 2003 and on or before December 31, |
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| 922 | + | 26 2028 but applies to 100% of the proceeds of sales made |
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| 923 | + | |
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| 924 | + | |
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| 925 | + | |
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| 926 | + | |
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| 927 | + | |
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| 928 | + | HB3144 Enrolled - 26 - LRB103 26309 HLH 52670 b |
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| 929 | + | |
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| 930 | + | |
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| 931 | + | HB3144 Enrolled- 27 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 27 - LRB103 26309 HLH 52670 b |
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| 932 | + | HB3144 Enrolled - 27 - LRB103 26309 HLH 52670 b |
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| 933 | + | 1 thereafter. |
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| 934 | + | 2 With respect to biodiesel blends with no less than 1% and |
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| 935 | + | 3 no more than 10% biodiesel, the tax imposed by this Act applies |
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| 936 | + | 4 to (i) 80% of the proceeds of sales made on or after July 1, |
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| 937 | + | 5 2003 and on or before December 31, 2018 and (ii) 100% of the |
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| 938 | + | 6 proceeds of sales made after December 31, 2018 and before |
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| 939 | + | 7 January 1, 2024. On and after January 1, 2024 and on or before |
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| 940 | + | 8 December 31, 2030, the taxation of biodiesel, renewable |
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| 941 | + | 9 diesel, and biodiesel blends shall be as provided in Section |
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| 942 | + | 10 3-5.1. If, at any time, however, the tax under this Act on |
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| 943 | + | 11 sales of biodiesel blends with no less than 1% and no more than |
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| 944 | + | 12 10% biodiesel is imposed at the rate of 1.25%, then the tax |
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| 945 | + | 13 imposed by this Act applies to 100% of the proceeds of sales of |
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| 946 | + | 14 biodiesel blends with no less than 1% and no more than 10% |
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| 947 | + | 15 biodiesel made during that time. |
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| 948 | + | 16 With respect to biodiesel and biodiesel blends with more |
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| 949 | + | 17 than 10% but no more than 99% biodiesel, the tax imposed by |
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| 950 | + | 18 this Act does not apply to the proceeds of sales made on or |
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| 951 | + | 19 after July 1, 2003 and on or before December 31, 2023. On and |
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| 952 | + | 20 after January 1, 2024 and on or before December 31, 2030, the |
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| 953 | + | 21 taxation of biodiesel, renewable diesel, and biodiesel blends |
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| 954 | + | 22 shall be as provided in Section 3-5.1. |
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| 955 | + | 23 Until July 1, 2022 and from beginning again on July 1, 2023 |
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| 956 | + | 24 through December 31, 2025, with respect to food for human |
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| 957 | + | 25 consumption that is to be consumed off the premises where it is |
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| 958 | + | 26 sold (other than alcoholic beverages, food consisting of or |
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| 959 | + | |
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| 960 | + | |
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| 961 | + | |
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| 962 | + | |
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| 963 | + | |
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| 964 | + | HB3144 Enrolled - 27 - LRB103 26309 HLH 52670 b |
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| 965 | + | |
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| 966 | + | |
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| 967 | + | HB3144 Enrolled- 28 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 28 - LRB103 26309 HLH 52670 b |
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| 968 | + | HB3144 Enrolled - 28 - LRB103 26309 HLH 52670 b |
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| 969 | + | 1 infused with adult use cannabis, soft drinks, and food that |
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| 970 | + | 2 has been prepared for immediate consumption), the tax is |
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| 971 | + | 3 imposed at the rate of 1%. Beginning on July 1, 2022 and until |
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| 972 | + | 4 July 1, 2023, with respect to food for human consumption that |
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| 973 | + | 5 is to be consumed off the premises where it is sold (other than |
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| 974 | + | 6 alcoholic beverages, food consisting of or infused with adult |
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| 975 | + | 7 use cannabis, soft drinks, and food that has been prepared for |
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| 976 | + | 8 immediate consumption), the tax is imposed at the rate of 0%. |
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| 977 | + | 9 On and after January 1, 2026, food for human consumption that |
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| 978 | + | 10 is to be consumed off the premises where it is sold (other than |
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| 979 | + | 11 alcoholic beverages, food consisting of or infused with adult |
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| 980 | + | 12 use cannabis, soft drinks, candy, and food that has been |
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| 981 | + | 13 prepared for immediate consumption) is exempt from the tax |
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| 982 | + | 14 imposed by this Act. |
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| 983 | + | 15 With respect to prescription and nonprescription |
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| 984 | + | 16 medicines, drugs, medical appliances, products classified as |
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| 985 | + | 17 Class III medical devices by the United States Food and Drug |
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| 986 | + | 18 Administration that are used for cancer treatment pursuant to |
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| 987 | + | 19 a prescription, as well as any accessories and components |
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| 988 | + | 20 related to those devices, modifications to a motor vehicle for |
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| 989 | + | 21 the purpose of rendering it usable by a person with a |
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| 990 | + | 22 disability, and insulin, blood sugar testing materials, |
---|
| 991 | + | 23 syringes, and needles used by human diabetics, the tax is |
---|
| 992 | + | 24 imposed at the rate of 1%. For the purposes of this Section, |
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| 993 | + | 25 until September 1, 2009: the term "soft drinks" means any |
---|
| 994 | + | 26 complete, finished, ready-to-use, non-alcoholic drink, whether |
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| 995 | + | |
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| 996 | + | |
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| 997 | + | |
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| 998 | + | |
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| 999 | + | |
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| 1000 | + | HB3144 Enrolled - 28 - LRB103 26309 HLH 52670 b |
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| 1001 | + | |
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| 1002 | + | |
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| 1003 | + | HB3144 Enrolled- 29 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 29 - LRB103 26309 HLH 52670 b |
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| 1004 | + | HB3144 Enrolled - 29 - LRB103 26309 HLH 52670 b |
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| 1005 | + | 1 carbonated or not, including, but not limited to, soda water, |
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| 1006 | + | 2 cola, fruit juice, vegetable juice, carbonated water, and all |
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| 1007 | + | 3 other preparations commonly known as soft drinks of whatever |
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| 1008 | + | 4 kind or description that are contained in any closed or sealed |
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| 1009 | + | 5 bottle, can, carton, or container, regardless of size; but |
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| 1010 | + | 6 "soft drinks" does not include coffee, tea, non-carbonated |
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| 1011 | + | 7 water, infant formula, milk or milk products as defined in the |
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| 1012 | + | 8 Grade A Pasteurized Milk and Milk Products Act, or drinks |
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| 1013 | + | 9 containing 50% or more natural fruit or vegetable juice. |
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| 1014 | + | 10 Notwithstanding any other provisions of this Act, |
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| 1015 | + | 11 beginning September 1, 2009, "soft drinks" means non-alcoholic |
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| 1016 | + | 12 beverages that contain natural or artificial sweeteners. "Soft |
---|
| 1017 | + | 13 drinks" does not include beverages that contain milk or milk |
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| 1018 | + | 14 products, soy, rice or similar milk substitutes, or greater |
---|
| 1019 | + | 15 than 50% of vegetable or fruit juice by volume. |
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| 1020 | + | 16 Until August 1, 2009, and notwithstanding any other |
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| 1021 | + | 17 provisions of this Act, "food for human consumption that is to |
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| 1022 | + | 18 be consumed off the premises where it is sold" includes all |
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| 1023 | + | 19 food sold through a vending machine, except soft drinks and |
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| 1024 | + | 20 food products that are dispensed hot from a vending machine, |
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| 1025 | + | 21 regardless of the location of the vending machine. Beginning |
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| 1026 | + | 22 August 1, 2009, and notwithstanding any other provisions of |
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| 1027 | + | 23 this Act, "food for human consumption that is to be consumed |
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| 1028 | + | 24 off the premises where it is sold" includes all food sold |
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| 1029 | + | 25 through a vending machine, except soft drinks, candy, and food |
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| 1030 | + | 26 products that are dispensed hot from a vending machine, |
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| 1031 | + | |
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| 1032 | + | |
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| 1033 | + | |
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| 1034 | + | |
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| 1035 | + | |
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| 1036 | + | HB3144 Enrolled - 29 - LRB103 26309 HLH 52670 b |
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| 1037 | + | |
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| 1038 | + | |
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| 1039 | + | HB3144 Enrolled- 30 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 30 - LRB103 26309 HLH 52670 b |
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| 1040 | + | HB3144 Enrolled - 30 - LRB103 26309 HLH 52670 b |
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| 1041 | + | 1 regardless of the location of the vending machine. |
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| 1042 | + | 2 Notwithstanding any other provisions of this Act, |
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| 1043 | + | 3 beginning September 1, 2009, "food for human consumption that |
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| 1044 | + | 4 is to be consumed off the premises where it is sold" does not |
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| 1045 | + | 5 include candy. For purposes of this Section, "candy" means a |
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| 1046 | + | 6 preparation of sugar, honey, or other natural or artificial |
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| 1047 | + | 7 sweeteners in combination with chocolate, fruits, nuts or |
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| 1048 | + | 8 other ingredients or flavorings in the form of bars, drops, or |
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| 1049 | + | 9 pieces. "Candy" does not include any preparation that contains |
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| 1050 | + | 10 flour or requires refrigeration. |
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| 1051 | + | 11 Notwithstanding any other provisions of this Act, |
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| 1052 | + | 12 beginning September 1, 2009, "nonprescription medicines and |
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| 1053 | + | 13 drugs" does not include grooming and hygiene products. For |
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| 1054 | + | 14 purposes of this Section, "grooming and hygiene products" |
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| 1055 | + | 15 includes, but is not limited to, soaps and cleaning solutions, |
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| 1056 | + | 16 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan |
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| 1057 | + | 17 lotions and screens, unless those products are available by |
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| 1058 | + | 18 prescription only, regardless of whether the products meet the |
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| 1059 | + | 19 definition of "over-the-counter-drugs". For the purposes of |
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| 1060 | + | 20 this paragraph, "over-the-counter-drug" means a drug for human |
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| 1061 | + | 21 use that contains a label that identifies the product as a drug |
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| 1062 | + | 22 as required by 21 CFR 201.66. The "over-the-counter-drug" |
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| 1063 | + | 23 label includes: |
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| 1064 | + | 24 (A) a "Drug Facts" panel; or |
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| 1065 | + | 25 (B) a statement of the "active ingredient(s)" with a |
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| 1066 | + | 26 list of those ingredients contained in the compound, |
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| 1067 | + | |
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| 1068 | + | |
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| 1069 | + | |
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| 1070 | + | |
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| 1071 | + | |
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| 1072 | + | HB3144 Enrolled - 30 - LRB103 26309 HLH 52670 b |
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| 1073 | + | |
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| 1074 | + | |
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| 1075 | + | HB3144 Enrolled- 31 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 31 - LRB103 26309 HLH 52670 b |
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| 1076 | + | HB3144 Enrolled - 31 - LRB103 26309 HLH 52670 b |
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| 1077 | + | 1 substance or preparation. |
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| 1078 | + | 2 Beginning on January 1, 2014 (the effective date of Public |
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| 1079 | + | 3 Act 98-122), "prescription and nonprescription medicines and |
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| 1080 | + | 4 drugs" includes medical cannabis purchased from a registered |
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| 1081 | + | 5 dispensing organization under the Compassionate Use of Medical |
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| 1082 | + | 6 Cannabis Program Act. |
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| 1083 | + | 7 As used in this Section, "adult use cannabis" means |
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| 1084 | + | 8 cannabis subject to tax under the Cannabis Cultivation |
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| 1085 | + | 9 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law |
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| 1086 | + | 10 and does not include cannabis subject to tax under the |
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| 1087 | + | 11 Compassionate Use of Medical Cannabis Program Act. |
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| 1088 | + | 12 If the property that is purchased at retail from a |
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| 1089 | + | 13 retailer is acquired outside Illinois and used outside |
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| 1090 | + | 14 Illinois before being brought to Illinois for use here and is |
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| 1091 | + | 15 taxable under this Act, the "selling price" on which the tax is |
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| 1092 | + | 16 computed shall be reduced by an amount that represents a |
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| 1093 | + | 17 reasonable allowance for depreciation for the period of prior |
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| 1094 | + | 18 out-of-state use. |
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| 1095 | + | 19 (Source: P.A. 102-4, eff. 4-27-21; 102-700, Article 20, |
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| 1096 | + | 20 Section 20-5, eff. 4-19-22; 102-700, Article 60, Section |
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| 1097 | + | 21 60-15, eff. 4-19-22; 102-700, Article 65, Section 65-5, eff. |
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| 1098 | + | 22 4-19-22; 103-9, eff. 6-7-23; 103-154 eff. 6-30-23.) |
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| 1099 | + | 23 Section 10. The Service Use Tax Act is amended by changing |
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| 1100 | + | 24 Sections 3-5 and 3-10 as follows: |
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| 1101 | + | |
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| 1102 | + | |
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| 1103 | + | |
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| 1104 | + | |
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| 1105 | + | |
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| 1106 | + | HB3144 Enrolled - 31 - LRB103 26309 HLH 52670 b |
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| 1107 | + | |
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| 1108 | + | |
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| 1109 | + | HB3144 Enrolled- 32 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 32 - LRB103 26309 HLH 52670 b |
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| 1110 | + | HB3144 Enrolled - 32 - LRB103 26309 HLH 52670 b |
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| 1111 | + | 1 (35 ILCS 110/3-5) |
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| 1112 | + | 2 Sec. 3-5. Exemptions. Use of the following tangible |
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| 1113 | + | 3 personal property is exempt from the tax imposed by this Act: |
---|
| 1114 | + | 4 (1) Personal property purchased from a corporation, |
---|
| 1115 | + | 5 society, association, foundation, institution, or |
---|
| 1116 | + | 6 organization, other than a limited liability company, that is |
---|
| 1117 | + | 7 organized and operated as a not-for-profit service enterprise |
---|
| 1118 | + | 8 for the benefit of persons 65 years of age or older if the |
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| 1119 | + | 9 personal property was not purchased by the enterprise for the |
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| 1120 | + | 10 purpose of resale by the enterprise. |
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| 1121 | + | 11 (2) Personal property purchased by a non-profit Illinois |
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| 1122 | + | 12 county fair association for use in conducting, operating, or |
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| 1123 | + | 13 promoting the county fair. |
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| 1124 | + | 14 (3) Personal property purchased by a not-for-profit arts |
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| 1125 | + | 15 or cultural organization that establishes, by proof required |
---|
| 1126 | + | 16 by the Department by rule, that it has received an exemption |
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| 1127 | + | 17 under Section 501(c)(3) of the Internal Revenue Code and that |
---|
| 1128 | + | 18 is organized and operated primarily for the presentation or |
---|
| 1129 | + | 19 support of arts or cultural programming, activities, or |
---|
| 1130 | + | 20 services. These organizations include, but are not limited to, |
---|
| 1131 | + | 21 music and dramatic arts organizations such as symphony |
---|
| 1132 | + | 22 orchestras and theatrical groups, arts and cultural service |
---|
| 1133 | + | 23 organizations, local arts councils, visual arts organizations, |
---|
| 1134 | + | 24 and media arts organizations. On and after July 1, 2001 (the |
---|
| 1135 | + | 25 effective date of Public Act 92-35), however, an entity |
---|
| 1136 | + | 26 otherwise eligible for this exemption shall not make tax-free |
---|
| 1137 | + | |
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| 1138 | + | |
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| 1139 | + | |
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| 1140 | + | |
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| 1141 | + | |
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| 1142 | + | HB3144 Enrolled - 32 - LRB103 26309 HLH 52670 b |
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| 1143 | + | |
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| 1144 | + | |
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| 1145 | + | HB3144 Enrolled- 33 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 33 - LRB103 26309 HLH 52670 b |
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| 1146 | + | HB3144 Enrolled - 33 - LRB103 26309 HLH 52670 b |
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| 1147 | + | 1 purchases unless it has an active identification number issued |
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| 1148 | + | 2 by the Department. |
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| 1149 | + | 3 (4) Legal tender, currency, medallions, or gold or silver |
---|
| 1150 | + | 4 coinage issued by the State of Illinois, the government of the |
---|
| 1151 | + | 5 United States of America, or the government of any foreign |
---|
| 1152 | + | 6 country, and bullion. |
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| 1153 | + | 7 (5) Until July 1, 2003 and beginning again on September 1, |
---|
| 1154 | + | 8 2004 through August 30, 2014, graphic arts machinery and |
---|
| 1155 | + | 9 equipment, including repair and replacement parts, both new |
---|
| 1156 | + | 10 and used, and including that manufactured on special order or |
---|
| 1157 | + | 11 purchased for lease, certified by the purchaser to be used |
---|
| 1158 | + | 12 primarily for graphic arts production. Equipment includes |
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| 1159 | + | 13 chemicals or chemicals acting as catalysts but only if the |
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| 1160 | + | 14 chemicals or chemicals acting as catalysts effect a direct and |
---|
| 1161 | + | 15 immediate change upon a graphic arts product. Beginning on |
---|
| 1162 | + | 16 July 1, 2017, graphic arts machinery and equipment is included |
---|
| 1163 | + | 17 in the manufacturing and assembling machinery and equipment |
---|
| 1164 | + | 18 exemption under Section 2 of this Act. |
---|
| 1165 | + | 19 (6) Personal property purchased from a teacher-sponsored |
---|
| 1166 | + | 20 student organization affiliated with an elementary or |
---|
| 1167 | + | 21 secondary school located in Illinois. |
---|
| 1168 | + | 22 (7) Farm machinery and equipment, both new and used, |
---|
| 1169 | + | 23 including that manufactured on special order, certified by the |
---|
| 1170 | + | 24 purchaser to be used primarily for production agriculture or |
---|
| 1171 | + | 25 State or federal agricultural programs, including individual |
---|
| 1172 | + | 26 replacement parts for the machinery and equipment, including |
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| 1173 | + | |
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| 1174 | + | |
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| 1175 | + | |
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| 1176 | + | |
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| 1177 | + | |
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| 1178 | + | HB3144 Enrolled - 33 - LRB103 26309 HLH 52670 b |
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| 1179 | + | |
---|
| 1180 | + | |
---|
| 1181 | + | HB3144 Enrolled- 34 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 34 - LRB103 26309 HLH 52670 b |
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| 1182 | + | HB3144 Enrolled - 34 - LRB103 26309 HLH 52670 b |
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| 1183 | + | 1 machinery and equipment purchased for lease, and including |
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| 1184 | + | 2 implements of husbandry defined in Section 1-130 of the |
---|
| 1185 | + | 3 Illinois Vehicle Code, farm machinery and agricultural |
---|
| 1186 | + | 4 chemical and fertilizer spreaders, and nurse wagons required |
---|
| 1187 | + | 5 to be registered under Section 3-809 of the Illinois Vehicle |
---|
| 1188 | + | 6 Code, but excluding other motor vehicles required to be |
---|
| 1189 | + | 7 registered under the Illinois Vehicle Code. Horticultural |
---|
| 1190 | + | 8 polyhouses or hoop houses used for propagating, growing, or |
---|
| 1191 | + | 9 overwintering plants shall be considered farm machinery and |
---|
| 1192 | + | 10 equipment under this item (7). Agricultural chemical tender |
---|
| 1193 | + | 11 tanks and dry boxes shall include units sold separately from a |
---|
| 1194 | + | 12 motor vehicle required to be licensed and units sold mounted |
---|
| 1195 | + | 13 on a motor vehicle required to be licensed if the selling price |
---|
| 1196 | + | 14 of the tender is separately stated. |
---|
| 1197 | + | 15 Farm machinery and equipment shall include precision |
---|
| 1198 | + | 16 farming equipment that is installed or purchased to be |
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| 1199 | + | 17 installed on farm machinery and equipment, including, but not |
---|
| 1200 | + | 18 limited to, tractors, harvesters, sprayers, planters, seeders, |
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| 1201 | + | 19 or spreaders. Precision farming equipment includes, but is not |
---|
| 1202 | + | 20 limited to, soil testing sensors, computers, monitors, |
---|
| 1203 | + | 21 software, global positioning and mapping systems, and other |
---|
| 1204 | + | 22 such equipment. |
---|
| 1205 | + | 23 Farm machinery and equipment also includes computers, |
---|
| 1206 | + | 24 sensors, software, and related equipment used primarily in the |
---|
| 1207 | + | 25 computer-assisted operation of production agriculture |
---|
| 1208 | + | 26 facilities, equipment, and activities such as, but not limited |
---|
| 1209 | + | |
---|
| 1210 | + | |
---|
| 1211 | + | |
---|
| 1212 | + | |
---|
| 1213 | + | |
---|
| 1214 | + | HB3144 Enrolled - 34 - LRB103 26309 HLH 52670 b |
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| 1215 | + | |
---|
| 1216 | + | |
---|
| 1217 | + | HB3144 Enrolled- 35 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 35 - LRB103 26309 HLH 52670 b |
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| 1218 | + | HB3144 Enrolled - 35 - LRB103 26309 HLH 52670 b |
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| 1219 | + | 1 to, the collection, monitoring, and correlation of animal and |
---|
| 1220 | + | 2 crop data for the purpose of formulating animal diets and |
---|
| 1221 | + | 3 agricultural chemicals. |
---|
| 1222 | + | 4 Beginning on January 1, 2024, farm machinery and equipment |
---|
| 1223 | + | 5 also includes electrical power generation equipment used |
---|
| 1224 | + | 6 primarily for production agriculture. |
---|
| 1225 | + | 7 This item (7) is exempt from the provisions of Section |
---|
| 1226 | + | 8 3-75. |
---|
| 1227 | + | 9 (8) Until June 30, 2013, fuel and petroleum products sold |
---|
| 1228 | + | 10 to or used by an air common carrier, certified by the carrier |
---|
| 1229 | + | 11 to be used for consumption, shipment, or storage in the |
---|
| 1230 | + | 12 conduct of its business as an air common carrier, for a flight |
---|
| 1231 | + | 13 destined for or returning from a location or locations outside |
---|
| 1232 | + | 14 the United States without regard to previous or subsequent |
---|
| 1233 | + | 15 domestic stopovers. |
---|
| 1234 | + | 16 Beginning July 1, 2013, fuel and petroleum products sold |
---|
| 1235 | + | 17 to or used by an air carrier, certified by the carrier to be |
---|
| 1236 | + | 18 used for consumption, shipment, or storage in the conduct of |
---|
| 1237 | + | 19 its business as an air common carrier, for a flight that (i) is |
---|
| 1238 | + | 20 engaged in foreign trade or is engaged in trade between the |
---|
| 1239 | + | 21 United States and any of its possessions and (ii) transports |
---|
| 1240 | + | 22 at least one individual or package for hire from the city of |
---|
| 1241 | + | 23 origination to the city of final destination on the same |
---|
| 1242 | + | 24 aircraft, without regard to a change in the flight number of |
---|
| 1243 | + | 25 that aircraft. |
---|
| 1244 | + | 26 (9) Proceeds of mandatory service charges separately |
---|
| 1245 | + | |
---|
| 1246 | + | |
---|
| 1247 | + | |
---|
| 1248 | + | |
---|
| 1249 | + | |
---|
| 1250 | + | HB3144 Enrolled - 35 - LRB103 26309 HLH 52670 b |
---|
| 1251 | + | |
---|
| 1252 | + | |
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| 1253 | + | HB3144 Enrolled- 36 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 36 - LRB103 26309 HLH 52670 b |
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| 1254 | + | HB3144 Enrolled - 36 - LRB103 26309 HLH 52670 b |
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| 1255 | + | 1 stated on customers' bills for the purchase and consumption of |
---|
| 1256 | + | 2 food and beverages acquired as an incident to the purchase of a |
---|
| 1257 | + | 3 service from a serviceman, to the extent that the proceeds of |
---|
| 1258 | + | 4 the service charge are in fact turned over as tips or as a |
---|
| 1259 | + | 5 substitute for tips to the employees who participate directly |
---|
| 1260 | + | 6 in preparing, serving, hosting or cleaning up the food or |
---|
| 1261 | + | 7 beverage function with respect to which the service charge is |
---|
| 1262 | + | 8 imposed. |
---|
| 1263 | + | 9 (10) Until July 1, 2003, oil field exploration, drilling, |
---|
| 1264 | + | 10 and production equipment, including (i) rigs and parts of |
---|
| 1265 | + | 11 rigs, rotary rigs, cable tool rigs, and workover rigs, (ii) |
---|
| 1266 | + | 12 pipe and tubular goods, including casing and drill strings, |
---|
| 1267 | + | 13 (iii) pumps and pump-jack units, (iv) storage tanks and flow |
---|
| 1268 | + | 14 lines, (v) any individual replacement part for oil field |
---|
| 1269 | + | 15 exploration, drilling, and production equipment, and (vi) |
---|
| 1270 | + | 16 machinery and equipment purchased for lease; but excluding |
---|
| 1271 | + | 17 motor vehicles required to be registered under the Illinois |
---|
| 1272 | + | 18 Vehicle Code. |
---|
| 1273 | + | 19 (11) Proceeds from the sale of photoprocessing machinery |
---|
| 1274 | + | 20 and equipment, including repair and replacement parts, both |
---|
| 1275 | + | 21 new and used, including that manufactured on special order, |
---|
| 1276 | + | 22 certified by the purchaser to be used primarily for |
---|
| 1277 | + | 23 photoprocessing, and including photoprocessing machinery and |
---|
| 1278 | + | 24 equipment purchased for lease. |
---|
| 1279 | + | 25 (12) Until July 1, 2028, coal and aggregate exploration, |
---|
| 1280 | + | 26 mining, off-highway hauling, processing, maintenance, and |
---|
| 1281 | + | |
---|
| 1282 | + | |
---|
| 1283 | + | |
---|
| 1284 | + | |
---|
| 1285 | + | |
---|
| 1286 | + | HB3144 Enrolled - 36 - LRB103 26309 HLH 52670 b |
---|
| 1287 | + | |
---|
| 1288 | + | |
---|
| 1289 | + | HB3144 Enrolled- 37 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 37 - LRB103 26309 HLH 52670 b |
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| 1290 | + | HB3144 Enrolled - 37 - LRB103 26309 HLH 52670 b |
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| 1291 | + | 1 reclamation equipment, including replacement parts and |
---|
| 1292 | + | 2 equipment, and including equipment purchased for lease, but |
---|
| 1293 | + | 3 excluding motor vehicles required to be registered under the |
---|
| 1294 | + | 4 Illinois Vehicle Code. The changes made to this Section by |
---|
| 1295 | + | 5 Public Act 97-767 apply on and after July 1, 2003, but no claim |
---|
| 1296 | + | 6 for credit or refund is allowed on or after August 16, 2013 |
---|
| 1297 | + | 7 (the effective date of Public Act 98-456) for such taxes paid |
---|
| 1298 | + | 8 during the period beginning July 1, 2003 and ending on August |
---|
| 1299 | + | 9 16, 2013 (the effective date of Public Act 98-456). |
---|
| 1300 | + | 10 (13) Semen used for artificial insemination of livestock |
---|
| 1301 | + | 11 for direct agricultural production. |
---|
| 1302 | + | 12 (14) Horses, or interests in horses, registered with and |
---|
| 1303 | + | 13 meeting the requirements of any of the Arabian Horse Club |
---|
| 1304 | + | 14 Registry of America, Appaloosa Horse Club, American Quarter |
---|
| 1305 | + | 15 Horse Association, United States Trotting Association, or |
---|
| 1306 | + | 16 Jockey Club, as appropriate, used for purposes of breeding or |
---|
| 1307 | + | 17 racing for prizes. This item (14) is exempt from the |
---|
| 1308 | + | 18 provisions of Section 3-75, and the exemption provided for |
---|
| 1309 | + | 19 under this item (14) applies for all periods beginning May 30, |
---|
| 1310 | + | 20 1995, but no claim for credit or refund is allowed on or after |
---|
| 1311 | + | 21 January 1, 2008 (the effective date of Public Act 95-88) for |
---|
| 1312 | + | 22 such taxes paid during the period beginning May 30, 2000 and |
---|
| 1313 | + | 23 ending on January 1, 2008 (the effective date of Public Act |
---|
| 1314 | + | 24 95-88). |
---|
| 1315 | + | 25 (15) Computers and communications equipment utilized for |
---|
| 1316 | + | 26 any hospital purpose and equipment used in the diagnosis, |
---|
| 1317 | + | |
---|
| 1318 | + | |
---|
| 1319 | + | |
---|
| 1320 | + | |
---|
| 1321 | + | |
---|
| 1322 | + | HB3144 Enrolled - 37 - LRB103 26309 HLH 52670 b |
---|
| 1323 | + | |
---|
| 1324 | + | |
---|
| 1325 | + | HB3144 Enrolled- 38 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 38 - LRB103 26309 HLH 52670 b |
---|
| 1326 | + | HB3144 Enrolled - 38 - LRB103 26309 HLH 52670 b |
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| 1327 | + | 1 analysis, or treatment of hospital patients purchased by a |
---|
| 1328 | + | 2 lessor who leases the equipment, under a lease of one year or |
---|
| 1329 | + | 3 longer executed or in effect at the time the lessor would |
---|
| 1330 | + | 4 otherwise be subject to the tax imposed by this Act, to a |
---|
| 1331 | + | 5 hospital that has been issued an active tax exemption |
---|
| 1332 | + | 6 identification number by the Department under Section 1g of |
---|
| 1333 | + | 7 the Retailers' Occupation Tax Act. If the equipment is leased |
---|
| 1334 | + | 8 in a manner that does not qualify for this exemption or is used |
---|
| 1335 | + | 9 in any other non-exempt manner, the lessor shall be liable for |
---|
| 1336 | + | 10 the tax imposed under this Act or the Use Tax Act, as the case |
---|
| 1337 | + | 11 may be, based on the fair market value of the property at the |
---|
| 1338 | + | 12 time the non-qualifying use occurs. No lessor shall collect or |
---|
| 1339 | + | 13 attempt to collect an amount (however designated) that |
---|
| 1340 | + | 14 purports to reimburse that lessor for the tax imposed by this |
---|
| 1341 | + | 15 Act or the Use Tax Act, as the case may be, if the tax has not |
---|
| 1342 | + | 16 been paid by the lessor. If a lessor improperly collects any |
---|
| 1343 | + | 17 such amount from the lessee, the lessee shall have a legal |
---|
| 1344 | + | 18 right to claim a refund of that amount from the lessor. If, |
---|
| 1345 | + | 19 however, that amount is not refunded to the lessee for any |
---|
| 1346 | + | 20 reason, the lessor is liable to pay that amount to the |
---|
| 1347 | + | 21 Department. |
---|
| 1348 | + | 22 (16) Personal property purchased by a lessor who leases |
---|
| 1349 | + | 23 the property, under a lease of one year or longer executed or |
---|
| 1350 | + | 24 in effect at the time the lessor would otherwise be subject to |
---|
| 1351 | + | 25 the tax imposed by this Act, to a governmental body that has |
---|
| 1352 | + | 26 been issued an active tax exemption identification number by |
---|
| 1353 | + | |
---|
| 1354 | + | |
---|
| 1355 | + | |
---|
| 1356 | + | |
---|
| 1357 | + | |
---|
| 1358 | + | HB3144 Enrolled - 38 - LRB103 26309 HLH 52670 b |
---|
| 1359 | + | |
---|
| 1360 | + | |
---|
| 1361 | + | HB3144 Enrolled- 39 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 39 - LRB103 26309 HLH 52670 b |
---|
| 1362 | + | HB3144 Enrolled - 39 - LRB103 26309 HLH 52670 b |
---|
| 1363 | + | 1 the Department under Section 1g of the Retailers' Occupation |
---|
| 1364 | + | 2 Tax Act. If the property is leased in a manner that does not |
---|
| 1365 | + | 3 qualify for this exemption or is used in any other non-exempt |
---|
| 1366 | + | 4 manner, the lessor shall be liable for the tax imposed under |
---|
| 1367 | + | 5 this Act or the Use Tax Act, as the case may be, based on the |
---|
| 1368 | + | 6 fair market value of the property at the time the |
---|
| 1369 | + | 7 non-qualifying use occurs. No lessor shall collect or attempt |
---|
| 1370 | + | 8 to collect an amount (however designated) that purports to |
---|
| 1371 | + | 9 reimburse that lessor for the tax imposed by this Act or the |
---|
| 1372 | + | 10 Use Tax Act, as the case may be, if the tax has not been paid |
---|
| 1373 | + | 11 by the lessor. If a lessor improperly collects any such amount |
---|
| 1374 | + | 12 from the lessee, the lessee shall have a legal right to claim a |
---|
| 1375 | + | 13 refund of that amount from the lessor. If, however, that |
---|
| 1376 | + | 14 amount is not refunded to the lessee for any reason, the lessor |
---|
| 1377 | + | 15 is liable to pay that amount to the Department. |
---|
| 1378 | + | 16 (17) Beginning with taxable years ending on or after |
---|
| 1379 | + | 17 December 31, 1995 and ending with taxable years ending on or |
---|
| 1380 | + | 18 before December 31, 2004, personal property that is donated |
---|
| 1381 | + | 19 for disaster relief to be used in a State or federally declared |
---|
| 1382 | + | 20 disaster area in Illinois or bordering Illinois by a |
---|
| 1383 | + | 21 manufacturer or retailer that is registered in this State to a |
---|
| 1384 | + | 22 corporation, society, association, foundation, or institution |
---|
| 1385 | + | 23 that has been issued a sales tax exemption identification |
---|
| 1386 | + | 24 number by the Department that assists victims of the disaster |
---|
| 1387 | + | 25 who reside within the declared disaster area. |
---|
| 1388 | + | 26 (18) Beginning with taxable years ending on or after |
---|
| 1389 | + | |
---|
| 1390 | + | |
---|
| 1391 | + | |
---|
| 1392 | + | |
---|
| 1393 | + | |
---|
| 1394 | + | HB3144 Enrolled - 39 - LRB103 26309 HLH 52670 b |
---|
| 1395 | + | |
---|
| 1396 | + | |
---|
| 1397 | + | HB3144 Enrolled- 40 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 40 - LRB103 26309 HLH 52670 b |
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| 1398 | + | HB3144 Enrolled - 40 - LRB103 26309 HLH 52670 b |
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| 1399 | + | 1 December 31, 1995 and ending with taxable years ending on or |
---|
| 1400 | + | 2 before December 31, 2004, personal property that is used in |
---|
| 1401 | + | 3 the performance of infrastructure repairs in this State, |
---|
| 1402 | + | 4 including, but not limited to, municipal roads and streets, |
---|
| 1403 | + | 5 access roads, bridges, sidewalks, waste disposal systems, |
---|
| 1404 | + | 6 water and sewer line extensions, water distribution and |
---|
| 1405 | + | 7 purification facilities, storm water drainage and retention |
---|
| 1406 | + | 8 facilities, and sewage treatment facilities, resulting from a |
---|
| 1407 | + | 9 State or federally declared disaster in Illinois or bordering |
---|
| 1408 | + | 10 Illinois when such repairs are initiated on facilities located |
---|
| 1409 | + | 11 in the declared disaster area within 6 months after the |
---|
| 1410 | + | 12 disaster. |
---|
| 1411 | + | 13 (19) Beginning July 1, 1999, game or game birds purchased |
---|
| 1412 | + | 14 at a "game breeding and hunting preserve area" as that term is |
---|
| 1413 | + | 15 used in the Wildlife Code. This paragraph is exempt from the |
---|
| 1414 | + | 16 provisions of Section 3-75. |
---|
| 1415 | + | 17 (20) A motor vehicle, as that term is defined in Section |
---|
| 1416 | + | 18 1-146 of the Illinois Vehicle Code, that is donated to a |
---|
| 1417 | + | 19 corporation, limited liability company, society, association, |
---|
| 1418 | + | 20 foundation, or institution that is determined by the |
---|
| 1419 | + | 21 Department to be organized and operated exclusively for |
---|
| 1420 | + | 22 educational purposes. For purposes of this exemption, "a |
---|
| 1421 | + | 23 corporation, limited liability company, society, association, |
---|
| 1422 | + | 24 foundation, or institution organized and operated exclusively |
---|
| 1423 | + | 25 for educational purposes" means all tax-supported public |
---|
| 1424 | + | 26 schools, private schools that offer systematic instruction in |
---|
| 1425 | + | |
---|
| 1426 | + | |
---|
| 1427 | + | |
---|
| 1428 | + | |
---|
| 1429 | + | |
---|
| 1430 | + | HB3144 Enrolled - 40 - LRB103 26309 HLH 52670 b |
---|
| 1431 | + | |
---|
| 1432 | + | |
---|
| 1433 | + | HB3144 Enrolled- 41 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 41 - LRB103 26309 HLH 52670 b |
---|
| 1434 | + | HB3144 Enrolled - 41 - LRB103 26309 HLH 52670 b |
---|
| 1435 | + | 1 useful branches of learning by methods common to public |
---|
| 1436 | + | 2 schools and that compare favorably in their scope and |
---|
| 1437 | + | 3 intensity with the course of study presented in tax-supported |
---|
| 1438 | + | 4 schools, and vocational or technical schools or institutes |
---|
| 1439 | + | 5 organized and operated exclusively to provide a course of |
---|
| 1440 | + | 6 study of not less than 6 weeks duration and designed to prepare |
---|
| 1441 | + | 7 individuals to follow a trade or to pursue a manual, |
---|
| 1442 | + | 8 technical, mechanical, industrial, business, or commercial |
---|
| 1443 | + | 9 occupation. |
---|
| 1444 | + | 10 (21) Beginning January 1, 2000, personal property, |
---|
| 1445 | + | 11 including food, purchased through fundraising events for the |
---|
| 1446 | + | 12 benefit of a public or private elementary or secondary school, |
---|
| 1447 | + | 13 a group of those schools, or one or more school districts if |
---|
| 1448 | + | 14 the events are sponsored by an entity recognized by the school |
---|
| 1449 | + | 15 district that consists primarily of volunteers and includes |
---|
| 1450 | + | 16 parents and teachers of the school children. This paragraph |
---|
| 1451 | + | 17 does not apply to fundraising events (i) for the benefit of |
---|
| 1452 | + | 18 private home instruction or (ii) for which the fundraising |
---|
| 1453 | + | 19 entity purchases the personal property sold at the events from |
---|
| 1454 | + | 20 another individual or entity that sold the property for the |
---|
| 1455 | + | 21 purpose of resale by the fundraising entity and that profits |
---|
| 1456 | + | 22 from the sale to the fundraising entity. This paragraph is |
---|
| 1457 | + | 23 exempt from the provisions of Section 3-75. |
---|
| 1458 | + | 24 (22) Beginning January 1, 2000 and through December 31, |
---|
| 1459 | + | 25 2001, new or used automatic vending machines that prepare and |
---|
| 1460 | + | 26 serve hot food and beverages, including coffee, soup, and |
---|
| 1461 | + | |
---|
| 1462 | + | |
---|
| 1463 | + | |
---|
| 1464 | + | |
---|
| 1465 | + | |
---|
| 1466 | + | HB3144 Enrolled - 41 - LRB103 26309 HLH 52670 b |
---|
| 1467 | + | |
---|
| 1468 | + | |
---|
| 1469 | + | HB3144 Enrolled- 42 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 42 - LRB103 26309 HLH 52670 b |
---|
| 1470 | + | HB3144 Enrolled - 42 - LRB103 26309 HLH 52670 b |
---|
| 1471 | + | 1 other items, and replacement parts for these machines. |
---|
| 1472 | + | 2 Beginning January 1, 2002 and through June 30, 2003, machines |
---|
| 1473 | + | 3 and parts for machines used in commercial, coin-operated |
---|
| 1474 | + | 4 amusement and vending business if a use or occupation tax is |
---|
| 1475 | + | 5 paid on the gross receipts derived from the use of the |
---|
| 1476 | + | 6 commercial, coin-operated amusement and vending machines. This |
---|
| 1477 | + | 7 paragraph is exempt from the provisions of Section 3-75. |
---|
| 1478 | + | 8 (23) Beginning August 23, 2001 and through June 30, 2016, |
---|
| 1479 | + | 9 food for human consumption that is to be consumed off the |
---|
| 1480 | + | 10 premises where it is sold (other than alcoholic beverages, |
---|
| 1481 | + | 11 soft drinks, and food that has been prepared for immediate |
---|
| 1482 | + | 12 consumption) and prescription and nonprescription medicines, |
---|
| 1483 | + | 13 drugs, medical appliances, and insulin, urine testing |
---|
| 1484 | + | 14 materials, syringes, and needles used by diabetics, for human |
---|
| 1485 | + | 15 use, when purchased for use by a person receiving medical |
---|
| 1486 | + | 16 assistance under Article V of the Illinois Public Aid Code who |
---|
| 1487 | + | 17 resides in a licensed long-term care facility, as defined in |
---|
| 1488 | + | 18 the Nursing Home Care Act, or in a licensed facility as defined |
---|
| 1489 | + | 19 in the ID/DD Community Care Act, the MC/DD Act, or the |
---|
| 1490 | + | 20 Specialized Mental Health Rehabilitation Act of 2013. |
---|
| 1491 | + | 21 (24) Beginning on August 2, 2001 (the effective date of |
---|
| 1492 | + | 22 Public Act 92-227), computers and communications equipment |
---|
| 1493 | + | 23 utilized for any hospital purpose and equipment used in the |
---|
| 1494 | + | 24 diagnosis, analysis, or treatment of hospital patients |
---|
| 1495 | + | 25 purchased by a lessor who leases the equipment, under a lease |
---|
| 1496 | + | 26 of one year or longer executed or in effect at the time the |
---|
| 1497 | + | |
---|
| 1498 | + | |
---|
| 1499 | + | |
---|
| 1500 | + | |
---|
| 1501 | + | |
---|
| 1502 | + | HB3144 Enrolled - 42 - LRB103 26309 HLH 52670 b |
---|
| 1503 | + | |
---|
| 1504 | + | |
---|
| 1505 | + | HB3144 Enrolled- 43 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 43 - LRB103 26309 HLH 52670 b |
---|
| 1506 | + | HB3144 Enrolled - 43 - LRB103 26309 HLH 52670 b |
---|
| 1507 | + | 1 lessor would otherwise be subject to the tax imposed by this |
---|
| 1508 | + | 2 Act, to a hospital that has been issued an active tax exemption |
---|
| 1509 | + | 3 identification number by the Department under Section 1g of |
---|
| 1510 | + | 4 the Retailers' Occupation Tax Act. If the equipment is leased |
---|
| 1511 | + | 5 in a manner that does not qualify for this exemption or is used |
---|
| 1512 | + | 6 in any other nonexempt manner, the lessor shall be liable for |
---|
| 1513 | + | 7 the tax imposed under this Act or the Use Tax Act, as the case |
---|
| 1514 | + | 8 may be, based on the fair market value of the property at the |
---|
| 1515 | + | 9 time the nonqualifying use occurs. No lessor shall collect or |
---|
| 1516 | + | 10 attempt to collect an amount (however designated) that |
---|
| 1517 | + | 11 purports to reimburse that lessor for the tax imposed by this |
---|
| 1518 | + | 12 Act or the Use Tax Act, as the case may be, if the tax has not |
---|
| 1519 | + | 13 been paid by the lessor. If a lessor improperly collects any |
---|
| 1520 | + | 14 such amount from the lessee, the lessee shall have a legal |
---|
| 1521 | + | 15 right to claim a refund of that amount from the lessor. If, |
---|
| 1522 | + | 16 however, that amount is not refunded to the lessee for any |
---|
| 1523 | + | 17 reason, the lessor is liable to pay that amount to the |
---|
| 1524 | + | 18 Department. This paragraph is exempt from the provisions of |
---|
| 1525 | + | 19 Section 3-75. |
---|
| 1526 | + | 20 (25) Beginning on August 2, 2001 (the effective date of |
---|
| 1527 | + | 21 Public Act 92-227), personal property purchased by a lessor |
---|
| 1528 | + | 22 who leases the property, under a lease of one year or longer |
---|
| 1529 | + | 23 executed or in effect at the time the lessor would otherwise be |
---|
| 1530 | + | 24 subject to the tax imposed by this Act, to a governmental body |
---|
| 1531 | + | 25 that has been issued an active tax exemption identification |
---|
| 1532 | + | 26 number by the Department under Section 1g of the Retailers' |
---|
| 1533 | + | |
---|
| 1534 | + | |
---|
| 1535 | + | |
---|
| 1536 | + | |
---|
| 1537 | + | |
---|
| 1538 | + | HB3144 Enrolled - 43 - LRB103 26309 HLH 52670 b |
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| 1539 | + | |
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| 1540 | + | |
---|
| 1541 | + | HB3144 Enrolled- 44 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 44 - LRB103 26309 HLH 52670 b |
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| 1542 | + | HB3144 Enrolled - 44 - LRB103 26309 HLH 52670 b |
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| 1543 | + | 1 Occupation Tax Act. If the property is leased in a manner that |
---|
| 1544 | + | 2 does not qualify for this exemption or is used in any other |
---|
| 1545 | + | 3 nonexempt manner, the lessor shall be liable for the tax |
---|
| 1546 | + | 4 imposed under this Act or the Use Tax Act, as the case may be, |
---|
| 1547 | + | 5 based on the fair market value of the property at the time the |
---|
| 1548 | + | 6 nonqualifying use occurs. No lessor shall collect or attempt |
---|
| 1549 | + | 7 to collect an amount (however designated) that purports to |
---|
| 1550 | + | 8 reimburse that lessor for the tax imposed by this Act or the |
---|
| 1551 | + | 9 Use Tax Act, as the case may be, if the tax has not been paid |
---|
| 1552 | + | 10 by the lessor. If a lessor improperly collects any such amount |
---|
| 1553 | + | 11 from the lessee, the lessee shall have a legal right to claim a |
---|
| 1554 | + | 12 refund of that amount from the lessor. If, however, that |
---|
| 1555 | + | 13 amount is not refunded to the lessee for any reason, the lessor |
---|
| 1556 | + | 14 is liable to pay that amount to the Department. This paragraph |
---|
| 1557 | + | 15 is exempt from the provisions of Section 3-75. |
---|
| 1558 | + | 16 (26) Beginning January 1, 2008, tangible personal property |
---|
| 1559 | + | 17 used in the construction or maintenance of a community water |
---|
| 1560 | + | 18 supply, as defined under Section 3.145 of the Environmental |
---|
| 1561 | + | 19 Protection Act, that is operated by a not-for-profit |
---|
| 1562 | + | 20 corporation that holds a valid water supply permit issued |
---|
| 1563 | + | 21 under Title IV of the Environmental Protection Act. This |
---|
| 1564 | + | 22 paragraph is exempt from the provisions of Section 3-75. |
---|
| 1565 | + | 23 (27) Beginning January 1, 2010 and continuing through |
---|
| 1566 | + | 24 December 31, 2029, materials, parts, equipment, components, |
---|
| 1567 | + | 25 and furnishings incorporated into or upon an aircraft as part |
---|
| 1568 | + | 26 of the modification, refurbishment, completion, replacement, |
---|
| 1569 | + | |
---|
| 1570 | + | |
---|
| 1571 | + | |
---|
| 1572 | + | |
---|
| 1573 | + | |
---|
| 1574 | + | HB3144 Enrolled - 44 - LRB103 26309 HLH 52670 b |
---|
| 1575 | + | |
---|
| 1576 | + | |
---|
| 1577 | + | HB3144 Enrolled- 45 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 45 - LRB103 26309 HLH 52670 b |
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| 1578 | + | HB3144 Enrolled - 45 - LRB103 26309 HLH 52670 b |
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| 1579 | + | 1 repair, or maintenance of the aircraft. This exemption |
---|
| 1580 | + | 2 includes consumable supplies used in the modification, |
---|
| 1581 | + | 3 refurbishment, completion, replacement, repair, and |
---|
| 1582 | + | 4 maintenance of aircraft. However, until January 1, 2024, this |
---|
| 1583 | + | 5 exemption excludes any materials, parts, equipment, |
---|
| 1584 | + | 6 components, and consumable supplies used in the modification, |
---|
| 1585 | + | 7 replacement, repair, and maintenance of aircraft engines or |
---|
| 1586 | + | 8 power plants, whether such engines or power plants are |
---|
| 1587 | + | 9 installed or uninstalled upon any such aircraft. "Consumable |
---|
| 1588 | + | 10 supplies" include, but are not limited to, adhesive, tape, |
---|
| 1589 | + | 11 sandpaper, general purpose lubricants, cleaning solution, |
---|
| 1590 | + | 12 latex gloves, and protective films. |
---|
| 1591 | + | 13 Beginning January 1, 2010 and continuing through December |
---|
| 1592 | + | 14 31, 2023, this exemption applies only to the use of qualifying |
---|
| 1593 | + | 15 tangible personal property transferred incident to the |
---|
| 1594 | + | 16 modification, refurbishment, completion, replacement, repair, |
---|
| 1595 | + | 17 or maintenance of aircraft by persons who (i) hold an Air |
---|
| 1596 | + | 18 Agency Certificate and are empowered to operate an approved |
---|
| 1597 | + | 19 repair station by the Federal Aviation Administration, (ii) |
---|
| 1598 | + | 20 have a Class IV Rating, and (iii) conduct operations in |
---|
| 1599 | + | 21 accordance with Part 145 of the Federal Aviation Regulations. |
---|
| 1600 | + | 22 From January 1, 2024 through December 31, 2029, this exemption |
---|
| 1601 | + | 23 applies only to the use of qualifying tangible personal |
---|
| 1602 | + | 24 property by: (A) persons who modify, refurbish, complete, |
---|
| 1603 | + | 25 repair, replace, or maintain aircraft and who (i) hold an Air |
---|
| 1604 | + | 26 Agency Certificate and are empowered to operate an approved |
---|
| 1605 | + | |
---|
| 1606 | + | |
---|
| 1607 | + | |
---|
| 1608 | + | |
---|
| 1609 | + | |
---|
| 1610 | + | HB3144 Enrolled - 45 - LRB103 26309 HLH 52670 b |
---|
| 1611 | + | |
---|
| 1612 | + | |
---|
| 1613 | + | HB3144 Enrolled- 46 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 46 - LRB103 26309 HLH 52670 b |
---|
| 1614 | + | HB3144 Enrolled - 46 - LRB103 26309 HLH 52670 b |
---|
| 1615 | + | 1 repair station by the Federal Aviation Administration, (ii) |
---|
| 1616 | + | 2 have a Class IV Rating, and (iii) conduct operations in |
---|
| 1617 | + | 3 accordance with Part 145 of the Federal Aviation Regulations; |
---|
| 1618 | + | 4 and (B) persons who engage in the modification, replacement, |
---|
| 1619 | + | 5 repair, and maintenance of aircraft engines or power plants |
---|
| 1620 | + | 6 without regard to whether or not those persons meet the |
---|
| 1621 | + | 7 qualifications of item (A). |
---|
| 1622 | + | 8 The exemption does not include aircraft operated by a |
---|
| 1623 | + | 9 commercial air carrier providing scheduled passenger air |
---|
| 1624 | + | 10 service pursuant to authority issued under Part 121 or Part |
---|
| 1625 | + | 11 129 of the Federal Aviation Regulations. The changes made to |
---|
| 1626 | + | 12 this paragraph (27) by Public Act 98-534 are declarative of |
---|
| 1627 | + | 13 existing law. It is the intent of the General Assembly that the |
---|
| 1628 | + | 14 exemption under this paragraph (27) applies continuously from |
---|
| 1629 | + | 15 January 1, 2010 through December 31, 2024; however, no claim |
---|
| 1630 | + | 16 for credit or refund is allowed for taxes paid as a result of |
---|
| 1631 | + | 17 the disallowance of this exemption on or after January 1, 2015 |
---|
| 1632 | + | 18 and prior to February 5, 2020 (the effective date of Public Act |
---|
| 1633 | + | 19 101-629). |
---|
| 1634 | + | 20 (28) Tangible personal property purchased by a |
---|
| 1635 | + | 21 public-facilities corporation, as described in Section |
---|
| 1636 | + | 22 11-65-10 of the Illinois Municipal Code, for purposes of |
---|
| 1637 | + | 23 constructing or furnishing a municipal convention hall, but |
---|
| 1638 | + | 24 only if the legal title to the municipal convention hall is |
---|
| 1639 | + | 25 transferred to the municipality without any further |
---|
| 1640 | + | 26 consideration by or on behalf of the municipality at the time |
---|
| 1641 | + | |
---|
| 1642 | + | |
---|
| 1643 | + | |
---|
| 1644 | + | |
---|
| 1645 | + | |
---|
| 1646 | + | HB3144 Enrolled - 46 - LRB103 26309 HLH 52670 b |
---|
| 1647 | + | |
---|
| 1648 | + | |
---|
| 1649 | + | HB3144 Enrolled- 47 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 47 - LRB103 26309 HLH 52670 b |
---|
| 1650 | + | HB3144 Enrolled - 47 - LRB103 26309 HLH 52670 b |
---|
| 1651 | + | 1 of the completion of the municipal convention hall or upon the |
---|
| 1652 | + | 2 retirement or redemption of any bonds or other debt |
---|
| 1653 | + | 3 instruments issued by the public-facilities corporation in |
---|
| 1654 | + | 4 connection with the development of the municipal convention |
---|
| 1655 | + | 5 hall. This exemption includes existing public-facilities |
---|
| 1656 | + | 6 corporations as provided in Section 11-65-25 of the Illinois |
---|
| 1657 | + | 7 Municipal Code. This paragraph is exempt from the provisions |
---|
| 1658 | + | 8 of Section 3-75. |
---|
| 1659 | + | 9 (29) Beginning January 1, 2017 and through December 31, |
---|
| 1660 | + | 10 2026, menstrual pads, tampons, and menstrual cups. |
---|
| 1661 | + | 11 (30) Tangible personal property transferred to a purchaser |
---|
| 1662 | + | 12 who is exempt from the tax imposed by this Act by operation of |
---|
| 1663 | + | 13 federal law. This paragraph is exempt from the provisions of |
---|
| 1664 | + | 14 Section 3-75. |
---|
| 1665 | + | 15 (31) Qualified tangible personal property used in the |
---|
| 1666 | + | 16 construction or operation of a data center that has been |
---|
| 1667 | + | 17 granted a certificate of exemption by the Department of |
---|
| 1668 | + | 18 Commerce and Economic Opportunity, whether that tangible |
---|
| 1669 | + | 19 personal property is purchased by the owner, operator, or |
---|
| 1670 | + | 20 tenant of the data center or by a contractor or subcontractor |
---|
| 1671 | + | 21 of the owner, operator, or tenant. Data centers that would |
---|
| 1672 | + | 22 have qualified for a certificate of exemption prior to January |
---|
| 1673 | + | 23 1, 2020 had Public Act 101-31 been in effect, may apply for and |
---|
| 1674 | + | 24 obtain an exemption for subsequent purchases of computer |
---|
| 1675 | + | 25 equipment or enabling software purchased or leased to upgrade, |
---|
| 1676 | + | 26 supplement, or replace computer equipment or enabling software |
---|
| 1677 | + | |
---|
| 1678 | + | |
---|
| 1679 | + | |
---|
| 1680 | + | |
---|
| 1681 | + | |
---|
| 1682 | + | HB3144 Enrolled - 47 - LRB103 26309 HLH 52670 b |
---|
| 1683 | + | |
---|
| 1684 | + | |
---|
| 1685 | + | HB3144 Enrolled- 48 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 48 - LRB103 26309 HLH 52670 b |
---|
| 1686 | + | HB3144 Enrolled - 48 - LRB103 26309 HLH 52670 b |
---|
| 1687 | + | 1 purchased or leased in the original investment that would have |
---|
| 1688 | + | 2 qualified. |
---|
| 1689 | + | 3 The Department of Commerce and Economic Opportunity shall |
---|
| 1690 | + | 4 grant a certificate of exemption under this item (31) to |
---|
| 1691 | + | 5 qualified data centers as defined by Section 605-1025 of the |
---|
| 1692 | + | 6 Department of Commerce and Economic Opportunity Law of the |
---|
| 1693 | + | 7 Civil Administrative Code of Illinois. |
---|
| 1694 | + | 8 For the purposes of this item (31): |
---|
| 1695 | + | 9 "Data center" means a building or a series of |
---|
| 1696 | + | 10 buildings rehabilitated or constructed to house working |
---|
| 1697 | + | 11 servers in one physical location or multiple sites within |
---|
| 1698 | + | 12 the State of Illinois. |
---|
| 1699 | + | 13 "Qualified tangible personal property" means: |
---|
| 1700 | + | 14 electrical systems and equipment; climate control and |
---|
| 1701 | + | 15 chilling equipment and systems; mechanical systems and |
---|
| 1702 | + | 16 equipment; monitoring and secure systems; emergency |
---|
| 1703 | + | 17 generators; hardware; computers; servers; data storage |
---|
| 1704 | + | 18 devices; network connectivity equipment; racks; cabinets; |
---|
| 1705 | + | 19 telecommunications cabling infrastructure; raised floor |
---|
| 1706 | + | 20 systems; peripheral components or systems; software; |
---|
| 1707 | + | 21 mechanical, electrical, or plumbing systems; battery |
---|
| 1708 | + | 22 systems; cooling systems and towers; temperature control |
---|
| 1709 | + | 23 systems; other cabling; and other data center |
---|
| 1710 | + | 24 infrastructure equipment and systems necessary to operate |
---|
| 1711 | + | 25 qualified tangible personal property, including fixtures; |
---|
| 1712 | + | 26 and component parts of any of the foregoing, including |
---|
| 1713 | + | |
---|
| 1714 | + | |
---|
| 1715 | + | |
---|
| 1716 | + | |
---|
| 1717 | + | |
---|
| 1718 | + | HB3144 Enrolled - 48 - LRB103 26309 HLH 52670 b |
---|
| 1719 | + | |
---|
| 1720 | + | |
---|
| 1721 | + | HB3144 Enrolled- 49 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 49 - LRB103 26309 HLH 52670 b |
---|
| 1722 | + | HB3144 Enrolled - 49 - LRB103 26309 HLH 52670 b |
---|
| 1723 | + | 1 installation, maintenance, repair, refurbishment, and |
---|
| 1724 | + | 2 replacement of qualified tangible personal property to |
---|
| 1725 | + | 3 generate, transform, transmit, distribute, or manage |
---|
| 1726 | + | 4 electricity necessary to operate qualified tangible |
---|
| 1727 | + | 5 personal property; and all other tangible personal |
---|
| 1728 | + | 6 property that is essential to the operations of a computer |
---|
| 1729 | + | 7 data center. The term "qualified tangible personal |
---|
| 1730 | + | 8 property" also includes building materials physically |
---|
| 1731 | + | 9 incorporated into in to the qualifying data center. To |
---|
| 1732 | + | 10 document the exemption allowed under this Section, the |
---|
| 1733 | + | 11 retailer must obtain from the purchaser a copy of the |
---|
| 1734 | + | 12 certificate of eligibility issued by the Department of |
---|
| 1735 | + | 13 Commerce and Economic Opportunity. |
---|
| 1736 | + | 14 This item (31) is exempt from the provisions of Section |
---|
| 1737 | + | 15 3-75. |
---|
| 1738 | + | 16 (32) Beginning July 1, 2022, breast pumps, breast pump |
---|
| 1739 | + | 17 collection and storage supplies, and breast pump kits. This |
---|
| 1740 | + | 18 item (32) is exempt from the provisions of Section 3-75. As |
---|
| 1741 | + | 19 used in this item (32): |
---|
| 1742 | + | 20 "Breast pump" means an electrically controlled or |
---|
| 1743 | + | 21 manually controlled pump device designed or marketed to be |
---|
| 1744 | + | 22 used to express milk from a human breast during lactation, |
---|
| 1745 | + | 23 including the pump device and any battery, AC adapter, or |
---|
| 1746 | + | 24 other power supply unit that is used to power the pump |
---|
| 1747 | + | 25 device and is packaged and sold with the pump device at the |
---|
| 1748 | + | 26 time of sale. |
---|
| 1749 | + | |
---|
| 1750 | + | |
---|
| 1751 | + | |
---|
| 1752 | + | |
---|
| 1753 | + | |
---|
| 1754 | + | HB3144 Enrolled - 49 - LRB103 26309 HLH 52670 b |
---|
| 1755 | + | |
---|
| 1756 | + | |
---|
| 1757 | + | HB3144 Enrolled- 50 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 50 - LRB103 26309 HLH 52670 b |
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| 1758 | + | HB3144 Enrolled - 50 - LRB103 26309 HLH 52670 b |
---|
| 1759 | + | 1 "Breast pump collection and storage supplies" means |
---|
| 1760 | + | 2 items of tangible personal property designed or marketed |
---|
| 1761 | + | 3 to be used in conjunction with a breast pump to collect |
---|
| 1762 | + | 4 milk expressed from a human breast and to store collected |
---|
| 1763 | + | 5 milk until it is ready for consumption. |
---|
| 1764 | + | 6 "Breast pump collection and storage supplies" |
---|
| 1765 | + | 7 includes, but is not limited to: breast shields and breast |
---|
| 1766 | + | 8 shield connectors; breast pump tubes and tubing adapters; |
---|
| 1767 | + | 9 breast pump valves and membranes; backflow protectors and |
---|
| 1768 | + | 10 backflow protector adaptors; bottles and bottle caps |
---|
| 1769 | + | 11 specific to the operation of the breast pump; and breast |
---|
| 1770 | + | 12 milk storage bags. |
---|
| 1771 | + | 13 "Breast pump collection and storage supplies" does not |
---|
| 1772 | + | 14 include: (1) bottles and bottle caps not specific to the |
---|
| 1773 | + | 15 operation of the breast pump; (2) breast pump travel bags |
---|
| 1774 | + | 16 and other similar carrying accessories, including ice |
---|
| 1775 | + | 17 packs, labels, and other similar products; (3) breast pump |
---|
| 1776 | + | 18 cleaning supplies; (4) nursing bras, bra pads, breast |
---|
| 1777 | + | 19 shells, and other similar products; and (5) creams, |
---|
| 1778 | + | 20 ointments, and other similar products that relieve |
---|
| 1779 | + | 21 breastfeeding-related symptoms or conditions of the |
---|
| 1780 | + | 22 breasts or nipples, unless sold as part of a breast pump |
---|
| 1781 | + | 23 kit that is pre-packaged by the breast pump manufacturer |
---|
| 1782 | + | 24 or distributor. |
---|
| 1783 | + | 25 "Breast pump kit" means a kit that: (1) contains no |
---|
| 1784 | + | 26 more than a breast pump, breast pump collection and |
---|
| 1785 | + | |
---|
| 1786 | + | |
---|
| 1787 | + | |
---|
| 1788 | + | |
---|
| 1789 | + | |
---|
| 1790 | + | HB3144 Enrolled - 50 - LRB103 26309 HLH 52670 b |
---|
| 1791 | + | |
---|
| 1792 | + | |
---|
| 1793 | + | HB3144 Enrolled- 51 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 51 - LRB103 26309 HLH 52670 b |
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| 1794 | + | HB3144 Enrolled - 51 - LRB103 26309 HLH 52670 b |
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| 1795 | + | 1 storage supplies, a rechargeable battery for operating the |
---|
| 1796 | + | 2 breast pump, a breastmilk cooler, bottle stands, ice |
---|
| 1797 | + | 3 packs, and a breast pump carrying case; and (2) is |
---|
| 1798 | + | 4 pre-packaged as a breast pump kit by the breast pump |
---|
| 1799 | + | 5 manufacturer or distributor. |
---|
| 1800 | + | 6 (33) Tangible personal property sold by or on behalf of |
---|
| 1801 | + | 7 the State Treasurer pursuant to the Revised Uniform Unclaimed |
---|
| 1802 | + | 8 Property Act. This item (33) is exempt from the provisions of |
---|
| 1803 | + | 9 Section 3-75. |
---|
| 1804 | + | 10 (34) Beginning on January 1, 2024, tangible personal |
---|
| 1805 | + | 11 property purchased by an active duty member of the armed |
---|
| 1806 | + | 12 forces of the United States who presents valid military |
---|
| 1807 | + | 13 identification and purchases the property using a form of |
---|
| 1808 | + | 14 payment where the federal government is the payor. The member |
---|
| 1809 | + | 15 of the armed forces must complete, at the point of sale, a form |
---|
| 1810 | + | 16 prescribed by the Department of Revenue documenting that the |
---|
| 1811 | + | 17 transaction is eligible for the exemption under this |
---|
| 1812 | + | 18 paragraph. Retailers must keep the form as documentation of |
---|
| 1813 | + | 19 the exemption in their records for a period of not less than 6 |
---|
| 1814 | + | 20 years. "Armed forces of the United States" means the United |
---|
| 1815 | + | 21 States Army, Navy, Air Force, Marine Corps, or Coast Guard. |
---|
| 1816 | + | 22 This paragraph is exempt from the provisions of Section 3-75. |
---|
| 1817 | + | 23 (35) Beginning on January 1, 2026, as further defined in |
---|
| 1818 | + | 24 Section 3-10, food prepared for immediate consumption and |
---|
| 1819 | + | 25 transferred incident to a sale of service subject to this Act |
---|
| 1820 | + | 26 or the Service Occupation Tax Act by an entity licensed under |
---|
| 1821 | + | |
---|
| 1822 | + | |
---|
| 1823 | + | |
---|
| 1824 | + | |
---|
| 1825 | + | |
---|
| 1826 | + | HB3144 Enrolled - 51 - LRB103 26309 HLH 52670 b |
---|
| 1827 | + | |
---|
| 1828 | + | |
---|
| 1829 | + | HB3144 Enrolled- 52 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 52 - LRB103 26309 HLH 52670 b |
---|
| 1830 | + | HB3144 Enrolled - 52 - LRB103 26309 HLH 52670 b |
---|
| 1831 | + | 1 the Hospital Licensing Act, the Nursing Home Care Act, the |
---|
| 1832 | + | 2 Assisted Living and Shared Housing Act, the ID/DD Community |
---|
| 1833 | + | 3 Care Act, the MC/DD Act, the Specialized Mental Health |
---|
| 1834 | + | 4 Rehabilitation Act of 2013, or the Child Care Act of 1969, or |
---|
| 1835 | + | 5 by an entity that holds a permit issued pursuant to the Life |
---|
| 1836 | + | 6 Care Facilities Act. This item (35) is exempt from the |
---|
| 1837 | + | 7 provisions of Section 3-75. |
---|
| 1838 | + | 8 (36) Beginning on January 1, 2026, as further defined in |
---|
| 1839 | + | 9 Section 3-10, food for human consumption that is to be |
---|
| 1840 | + | 10 consumed off the premises where it is sold (other than |
---|
| 1841 | + | 11 alcoholic beverages, food consisting of or infused with adult |
---|
| 1842 | + | 12 use cannabis, soft drinks, candy, and food that has been |
---|
| 1843 | + | 13 prepared for immediate consumption). This item (36) is exempt |
---|
| 1844 | + | 14 from the provisions of Section 3-75. |
---|
| 1845 | + | 15 (Source: P.A. 102-16, eff. 6-17-21; 102-700, Article 70, |
---|
| 1846 | + | 16 Section 70-10, eff. 4-19-22; 102-700, Article 75, Section |
---|
| 1847 | + | 17 75-10, eff. 4-19-22; 102-1026, eff. 5-27-22; 103-9, Article 5, |
---|
| 1848 | + | 18 Section 5-10, eff. 6-7-23; 103-9, Article 15, Section 15-10, |
---|
| 1849 | + | 19 eff. 6-7-23; 103-154, eff. 6-30-23; 103-384, eff. 1-1-24; |
---|
| 1850 | + | 20 revised 12-12-23.) |
---|
| 1851 | + | 21 (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10) |
---|
| 1852 | + | 22 Sec. 3-10. Rate of tax. Unless otherwise provided in this |
---|
| 1853 | + | 23 Section, the tax imposed by this Act is at the rate of 6.25% of |
---|
| 1854 | + | 24 the selling price of tangible personal property transferred as |
---|
| 1855 | + | 25 an incident to the sale of service, but, for the purpose of |
---|
| 1856 | + | |
---|
| 1857 | + | |
---|
| 1858 | + | |
---|
| 1859 | + | |
---|
| 1860 | + | |
---|
| 1861 | + | HB3144 Enrolled - 52 - LRB103 26309 HLH 52670 b |
---|
| 1862 | + | |
---|
| 1863 | + | |
---|
| 1864 | + | HB3144 Enrolled- 53 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 53 - LRB103 26309 HLH 52670 b |
---|
| 1865 | + | HB3144 Enrolled - 53 - LRB103 26309 HLH 52670 b |
---|
| 1866 | + | 1 computing this tax, in no event shall the selling price be less |
---|
| 1867 | + | 2 than the cost price of the property to the serviceman. |
---|
| 1868 | + | 3 Beginning on July 1, 2000 and through December 31, 2000, |
---|
| 1869 | + | 4 with respect to motor fuel, as defined in Section 1.1 of the |
---|
| 1870 | + | 5 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of |
---|
| 1871 | + | 6 the Use Tax Act, the tax is imposed at the rate of 1.25%. |
---|
| 1872 | + | 7 With respect to gasohol, as defined in the Use Tax Act, the |
---|
| 1873 | + | 8 tax imposed by this Act applies to (i) 70% of the selling price |
---|
| 1874 | + | 9 of property transferred as an incident to the sale of service |
---|
| 1875 | + | 10 on or after January 1, 1990, and before July 1, 2003, (ii) 80% |
---|
| 1876 | + | 11 of the selling price of property transferred as an incident to |
---|
| 1877 | + | 12 the sale of service on or after July 1, 2003 and on or before |
---|
| 1878 | + | 13 July 1, 2017, (iii) 100% of the selling price of property |
---|
| 1879 | + | 14 transferred as an incident to the sale of service after July 1, |
---|
| 1880 | + | 15 2017 and before January 1, 2024, (iv) 90% of the selling price |
---|
| 1881 | + | 16 of property transferred as an incident to the sale of service |
---|
| 1882 | + | 17 on or after January 1, 2024 and on or before December 31, 2028, |
---|
| 1883 | + | 18 and (v) 100% of the selling price of property transferred as an |
---|
| 1884 | + | 19 incident to the sale of service after December 31, 2028. If, at |
---|
| 1885 | + | 20 any time, however, the tax under this Act on sales of gasohol, |
---|
| 1886 | + | 21 as defined in the Use Tax Act, is imposed at the rate of 1.25%, |
---|
| 1887 | + | 22 then the tax imposed by this Act applies to 100% of the |
---|
| 1888 | + | 23 proceeds of sales of gasohol made during that time. |
---|
| 1889 | + | 24 With respect to mid-range ethanol blends, as defined in |
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| 1890 | + | 25 Section 3-44.3 of the Use Tax Act, the tax imposed by this Act |
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| 1891 | + | 26 applies to (i) 80% of the selling price of property |
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| 1892 | + | |
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| 1893 | + | |
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| 1894 | + | |
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| 1895 | + | |
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| 1896 | + | |
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| 1897 | + | HB3144 Enrolled - 53 - LRB103 26309 HLH 52670 b |
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| 1898 | + | |
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| 1899 | + | |
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| 1900 | + | HB3144 Enrolled- 54 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 54 - LRB103 26309 HLH 52670 b |
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| 1901 | + | HB3144 Enrolled - 54 - LRB103 26309 HLH 52670 b |
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| 1902 | + | 1 transferred as an incident to the sale of service on or after |
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| 1903 | + | 2 January 1, 2024 and on or before December 31, 2028 and (ii) |
---|
| 1904 | + | 3 100% of the selling price of property transferred as an |
---|
| 1905 | + | 4 incident to the sale of service after December 31, 2028. If, at |
---|
| 1906 | + | 5 any time, however, the tax under this Act on sales of mid-range |
---|
| 1907 | + | 6 ethanol blends is imposed at the rate of 1.25%, then the tax |
---|
| 1908 | + | 7 imposed by this Act applies to 100% of the selling price of |
---|
| 1909 | + | 8 mid-range ethanol blends transferred as an incident to the |
---|
| 1910 | + | 9 sale of service during that time. |
---|
| 1911 | + | 10 With respect to majority blended ethanol fuel, as defined |
---|
| 1912 | + | 11 in the Use Tax Act, the tax imposed by this Act does not apply |
---|
| 1913 | + | 12 to the selling price of property transferred as an incident to |
---|
| 1914 | + | 13 the sale of service on or after July 1, 2003 and on or before |
---|
| 1915 | + | 14 December 31, 2028 but applies to 100% of the selling price |
---|
| 1916 | + | 15 thereafter. |
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| 1917 | + | 16 With respect to biodiesel blends, as defined in the Use |
---|
| 1918 | + | 17 Tax Act, with no less than 1% and no more than 10% biodiesel, |
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| 1919 | + | 18 the tax imposed by this Act applies to (i) 80% of the selling |
---|
| 1920 | + | 19 price of property transferred as an incident to the sale of |
---|
| 1921 | + | 20 service on or after July 1, 2003 and on or before December 31, |
---|
| 1922 | + | 21 2018 and (ii) 100% of the proceeds of the selling price after |
---|
| 1923 | + | 22 December 31, 2018 and before January 1, 2024. On and after |
---|
| 1924 | + | 23 January 1, 2024 and on or before December 31, 2030, the |
---|
| 1925 | + | 24 taxation of biodiesel, renewable diesel, and biodiesel blends |
---|
| 1926 | + | 25 shall be as provided in Section 3-5.1 of the Use Tax Act. If, |
---|
| 1927 | + | 26 at any time, however, the tax under this Act on sales of |
---|
| 1928 | + | |
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| 1929 | + | |
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| 1930 | + | |
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| 1931 | + | |
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| 1932 | + | |
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| 1933 | + | HB3144 Enrolled - 54 - LRB103 26309 HLH 52670 b |
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| 1934 | + | |
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| 1935 | + | |
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| 1936 | + | HB3144 Enrolled- 55 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 55 - LRB103 26309 HLH 52670 b |
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| 1937 | + | HB3144 Enrolled - 55 - LRB103 26309 HLH 52670 b |
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| 1938 | + | 1 biodiesel blends, as defined in the Use Tax Act, with no less |
---|
| 1939 | + | 2 than 1% and no more than 10% biodiesel is imposed at the rate |
---|
| 1940 | + | 3 of 1.25%, then the tax imposed by this Act applies to 100% of |
---|
| 1941 | + | 4 the proceeds of sales of biodiesel blends with no less than 1% |
---|
| 1942 | + | 5 and no more than 10% biodiesel made during that time. |
---|
| 1943 | + | 6 With respect to biodiesel, as defined in the Use Tax Act, |
---|
| 1944 | + | 7 and biodiesel blends, as defined in the Use Tax Act, with more |
---|
| 1945 | + | 8 than 10% but no more than 99% biodiesel, the tax imposed by |
---|
| 1946 | + | 9 this Act does not apply to the proceeds of the selling price of |
---|
| 1947 | + | 10 property transferred as an incident to the sale of service on |
---|
| 1948 | + | 11 or after July 1, 2003 and on or before December 31, 2023. On |
---|
| 1949 | + | 12 and after January 1, 2024 and on or before December 31, 2030, |
---|
| 1950 | + | 13 the taxation of biodiesel, renewable diesel, and biodiesel |
---|
| 1951 | + | 14 blends shall be as provided in Section 3-5.1 of the Use Tax |
---|
| 1952 | + | 15 Act. |
---|
| 1953 | + | 16 At the election of any registered serviceman made for each |
---|
| 1954 | + | 17 fiscal year, sales of service in which the aggregate annual |
---|
| 1955 | + | 18 cost price of tangible personal property transferred as an |
---|
| 1956 | + | 19 incident to the sales of service is less than 35%, or 75% in |
---|
| 1957 | + | 20 the case of servicemen transferring prescription drugs or |
---|
| 1958 | + | 21 servicemen engaged in graphic arts production, of the |
---|
| 1959 | + | 22 aggregate annual total gross receipts from all sales of |
---|
| 1960 | + | 23 service, the tax imposed by this Act shall be based on the |
---|
| 1961 | + | 24 serviceman's cost price of the tangible personal property |
---|
| 1962 | + | 25 transferred as an incident to the sale of those services. |
---|
| 1963 | + | 26 Until July 1, 2022 and from beginning again on July 1, 2023 |
---|
| 1964 | + | |
---|
| 1965 | + | |
---|
| 1966 | + | |
---|
| 1967 | + | |
---|
| 1968 | + | |
---|
| 1969 | + | HB3144 Enrolled - 55 - LRB103 26309 HLH 52670 b |
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| 1970 | + | |
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| 1971 | + | |
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| 1972 | + | HB3144 Enrolled- 56 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 56 - LRB103 26309 HLH 52670 b |
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| 1973 | + | HB3144 Enrolled - 56 - LRB103 26309 HLH 52670 b |
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| 1974 | + | 1 through December 31, 2025, the tax shall be imposed at the rate |
---|
| 1975 | + | 2 of 1% on food prepared for immediate consumption and |
---|
| 1976 | + | 3 transferred incident to a sale of service subject to this Act |
---|
| 1977 | + | 4 or the Service Occupation Tax Act by an entity licensed under |
---|
| 1978 | + | 5 the Hospital Licensing Act, the Nursing Home Care Act, the |
---|
| 1979 | + | 6 Assisted Living and Shared Housing Act, the ID/DD Community |
---|
| 1980 | + | 7 Care Act, the MC/DD Act, the Specialized Mental Health |
---|
| 1981 | + | 8 Rehabilitation Act of 2013, or the Child Care Act of 1969, or |
---|
| 1982 | + | 9 an entity that holds a permit issued pursuant to the Life Care |
---|
| 1983 | + | 10 Facilities Act. Until July 1, 2022 and from beginning again on |
---|
| 1984 | + | 11 July 1, 2023 through December 31, 2025, the tax shall also be |
---|
| 1985 | + | 12 imposed at the rate of 1% on food for human consumption that is |
---|
| 1986 | + | 13 to be consumed off the premises where it is sold (other than |
---|
| 1987 | + | 14 alcoholic beverages, food consisting of or infused with adult |
---|
| 1988 | + | 15 use cannabis, soft drinks, and food that has been prepared for |
---|
| 1989 | + | 16 immediate consumption and is not otherwise included in this |
---|
| 1990 | + | 17 paragraph). |
---|
| 1991 | + | 18 Beginning on July 1, 2022 and until July 1, 2023, the tax |
---|
| 1992 | + | 19 shall be imposed at the rate of 0% on food prepared for |
---|
| 1993 | + | 20 immediate consumption and transferred incident to a sale of |
---|
| 1994 | + | 21 service subject to this Act or the Service Occupation Tax Act |
---|
| 1995 | + | 22 by an entity licensed under the Hospital Licensing Act, the |
---|
| 1996 | + | 23 Nursing Home Care Act, the Assisted Living and Shared Housing |
---|
| 1997 | + | 24 Act, the ID/DD Community Care Act, the MC/DD Act, the |
---|
| 1998 | + | 25 Specialized Mental Health Rehabilitation Act of 2013, or the |
---|
| 1999 | + | 26 Child Care Act of 1969, or an entity that holds a permit issued |
---|
| 2000 | + | |
---|
| 2001 | + | |
---|
| 2002 | + | |
---|
| 2003 | + | |
---|
| 2004 | + | |
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| 2005 | + | HB3144 Enrolled - 56 - LRB103 26309 HLH 52670 b |
---|
| 2006 | + | |
---|
| 2007 | + | |
---|
| 2008 | + | HB3144 Enrolled- 57 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 57 - LRB103 26309 HLH 52670 b |
---|
| 2009 | + | HB3144 Enrolled - 57 - LRB103 26309 HLH 52670 b |
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| 2010 | + | 1 pursuant to the Life Care Facilities Act. Beginning on July 1, |
---|
| 2011 | + | 2 2022 and until July 1, 2023, the tax shall also be imposed at |
---|
| 2012 | + | 3 the rate of 0% on food for human consumption that is to be |
---|
| 2013 | + | 4 consumed off the premises where it is sold (other than |
---|
| 2014 | + | 5 alcoholic beverages, food consisting of or infused with adult |
---|
| 2015 | + | 6 use cannabis, soft drinks, and food that has been prepared for |
---|
| 2016 | + | 7 immediate consumption and is not otherwise included in this |
---|
| 2017 | + | 8 paragraph). |
---|
| 2018 | + | 9 On an after January 1, 2026, food prepared for immediate |
---|
| 2019 | + | 10 consumption and transferred incident to a sale of service |
---|
| 2020 | + | 11 subject to this Act or the Service Occupation Tax Act by an |
---|
| 2021 | + | 12 entity licensed under the Hospital Licensing Act, the Nursing |
---|
| 2022 | + | 13 Home Care Act, the Assisted Living and Shared Housing Act, the |
---|
| 2023 | + | 14 ID/DD Community Care Act, the MC/DD Act, the Specialized |
---|
| 2024 | + | 15 Mental Health Rehabilitation Act of 2013, or the Child Care |
---|
| 2025 | + | 16 Act of 1969, or by an entity that holds a permit issued |
---|
| 2026 | + | 17 pursuant to the Life Care Facilities Act is exempt from the tax |
---|
| 2027 | + | 18 under this Act. On and after January 1, 2026, food for human |
---|
| 2028 | + | 19 consumption that is to be consumed off the premises where it is |
---|
| 2029 | + | 20 sold (other than alcoholic beverages, food consisting of or |
---|
| 2030 | + | 21 infused with adult use cannabis, soft drinks, candy, and food |
---|
| 2031 | + | 22 that has been prepared for immediate consumption and is not |
---|
| 2032 | + | 23 otherwise included in this paragraph) is exempt from the tax |
---|
| 2033 | + | 24 under this Act. |
---|
| 2034 | + | 25 The tax shall also be imposed at the rate of 1% on |
---|
| 2035 | + | 26 prescription and nonprescription medicines, drugs, medical |
---|
| 2036 | + | |
---|
| 2037 | + | |
---|
| 2038 | + | |
---|
| 2039 | + | |
---|
| 2040 | + | |
---|
| 2041 | + | HB3144 Enrolled - 57 - LRB103 26309 HLH 52670 b |
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| 2042 | + | |
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| 2043 | + | |
---|
| 2044 | + | HB3144 Enrolled- 58 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 58 - LRB103 26309 HLH 52670 b |
---|
| 2045 | + | HB3144 Enrolled - 58 - LRB103 26309 HLH 52670 b |
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| 2046 | + | 1 appliances, products classified as Class III medical devices |
---|
| 2047 | + | 2 by the United States Food and Drug Administration that are |
---|
| 2048 | + | 3 used for cancer treatment pursuant to a prescription, as well |
---|
| 2049 | + | 4 as any accessories and components related to those devices, |
---|
| 2050 | + | 5 modifications to a motor vehicle for the purpose of rendering |
---|
| 2051 | + | 6 it usable by a person with a disability, and insulin, blood |
---|
| 2052 | + | 7 sugar testing materials, syringes, and needles used by human |
---|
| 2053 | + | 8 diabetics. For the purposes of this Section, until September |
---|
| 2054 | + | 9 1, 2009: the term "soft drinks" means any complete, finished, |
---|
| 2055 | + | 10 ready-to-use, non-alcoholic drink, whether carbonated or not, |
---|
| 2056 | + | 11 including, but not limited to, soda water, cola, fruit juice, |
---|
| 2057 | + | 12 vegetable juice, carbonated water, and all other preparations |
---|
| 2058 | + | 13 commonly known as soft drinks of whatever kind or description |
---|
| 2059 | + | 14 that are contained in any closed or sealed bottle, can, |
---|
| 2060 | + | 15 carton, or container, regardless of size; but "soft drinks" |
---|
| 2061 | + | 16 does not include coffee, tea, non-carbonated water, infant |
---|
| 2062 | + | 17 formula, milk or milk products as defined in the Grade A |
---|
| 2063 | + | 18 Pasteurized Milk and Milk Products Act, or drinks containing |
---|
| 2064 | + | 19 50% or more natural fruit or vegetable juice. |
---|
| 2065 | + | 20 Notwithstanding any other provisions of this Act, |
---|
| 2066 | + | 21 beginning September 1, 2009, "soft drinks" means non-alcoholic |
---|
| 2067 | + | 22 beverages that contain natural or artificial sweeteners. "Soft |
---|
| 2068 | + | 23 drinks" does not include beverages that contain milk or milk |
---|
| 2069 | + | 24 products, soy, rice or similar milk substitutes, or greater |
---|
| 2070 | + | 25 than 50% of vegetable or fruit juice by volume. |
---|
| 2071 | + | 26 Until August 1, 2009, and notwithstanding any other |
---|
| 2072 | + | |
---|
| 2073 | + | |
---|
| 2074 | + | |
---|
| 2075 | + | |
---|
| 2076 | + | |
---|
| 2077 | + | HB3144 Enrolled - 58 - LRB103 26309 HLH 52670 b |
---|
| 2078 | + | |
---|
| 2079 | + | |
---|
| 2080 | + | HB3144 Enrolled- 59 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 59 - LRB103 26309 HLH 52670 b |
---|
| 2081 | + | HB3144 Enrolled - 59 - LRB103 26309 HLH 52670 b |
---|
| 2082 | + | 1 provisions of this Act, "food for human consumption that is to |
---|
| 2083 | + | 2 be consumed off the premises where it is sold" includes all |
---|
| 2084 | + | 3 food sold through a vending machine, except soft drinks and |
---|
| 2085 | + | 4 food products that are dispensed hot from a vending machine, |
---|
| 2086 | + | 5 regardless of the location of the vending machine. Beginning |
---|
| 2087 | + | 6 August 1, 2009, and notwithstanding any other provisions of |
---|
| 2088 | + | 7 this Act, "food for human consumption that is to be consumed |
---|
| 2089 | + | 8 off the premises where it is sold" includes all food sold |
---|
| 2090 | + | 9 through a vending machine, except soft drinks, candy, and food |
---|
| 2091 | + | 10 products that are dispensed hot from a vending machine, |
---|
| 2092 | + | 11 regardless of the location of the vending machine. |
---|
| 2093 | + | 12 Notwithstanding any other provisions of this Act, |
---|
| 2094 | + | 13 beginning September 1, 2009, "food for human consumption that |
---|
| 2095 | + | 14 is to be consumed off the premises where it is sold" does not |
---|
| 2096 | + | 15 include candy. For purposes of this Section, "candy" means a |
---|
| 2097 | + | 16 preparation of sugar, honey, or other natural or artificial |
---|
| 2098 | + | 17 sweeteners in combination with chocolate, fruits, nuts or |
---|
| 2099 | + | 18 other ingredients or flavorings in the form of bars, drops, or |
---|
| 2100 | + | 19 pieces. "Candy" does not include any preparation that contains |
---|
| 2101 | + | 20 flour or requires refrigeration. |
---|
| 2102 | + | 21 Notwithstanding any other provisions of this Act, |
---|
| 2103 | + | 22 beginning September 1, 2009, "nonprescription medicines and |
---|
| 2104 | + | 23 drugs" does not include grooming and hygiene products. For |
---|
| 2105 | + | 24 purposes of this Section, "grooming and hygiene products" |
---|
| 2106 | + | 25 includes, but is not limited to, soaps and cleaning solutions, |
---|
| 2107 | + | 26 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan |
---|
| 2108 | + | |
---|
| 2109 | + | |
---|
| 2110 | + | |
---|
| 2111 | + | |
---|
| 2112 | + | |
---|
| 2113 | + | HB3144 Enrolled - 59 - LRB103 26309 HLH 52670 b |
---|
| 2114 | + | |
---|
| 2115 | + | |
---|
| 2116 | + | HB3144 Enrolled- 60 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 60 - LRB103 26309 HLH 52670 b |
---|
| 2117 | + | HB3144 Enrolled - 60 - LRB103 26309 HLH 52670 b |
---|
| 2118 | + | 1 lotions and screens, unless those products are available by |
---|
| 2119 | + | 2 prescription only, regardless of whether the products meet the |
---|
| 2120 | + | 3 definition of "over-the-counter-drugs". For the purposes of |
---|
| 2121 | + | 4 this paragraph, "over-the-counter-drug" means a drug for human |
---|
| 2122 | + | 5 use that contains a label that identifies the product as a drug |
---|
| 2123 | + | 6 as required by 21 CFR 201.66. The "over-the-counter-drug" |
---|
| 2124 | + | 7 label includes: |
---|
| 2125 | + | 8 (A) a "Drug Facts" panel; or |
---|
| 2126 | + | 9 (B) a statement of the "active ingredient(s)" with a |
---|
| 2127 | + | 10 list of those ingredients contained in the compound, |
---|
| 2128 | + | 11 substance or preparation. |
---|
| 2129 | + | 12 Beginning on January 1, 2014 (the effective date of Public |
---|
| 2130 | + | 13 Act 98-122), "prescription and nonprescription medicines and |
---|
| 2131 | + | 14 drugs" includes medical cannabis purchased from a registered |
---|
| 2132 | + | 15 dispensing organization under the Compassionate Use of Medical |
---|
| 2133 | + | 16 Cannabis Program Act. |
---|
| 2134 | + | 17 As used in this Section, "adult use cannabis" means |
---|
| 2135 | + | 18 cannabis subject to tax under the Cannabis Cultivation |
---|
| 2136 | + | 19 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law |
---|
| 2137 | + | 20 and does not include cannabis subject to tax under the |
---|
| 2138 | + | 21 Compassionate Use of Medical Cannabis Program Act. |
---|
| 2139 | + | 22 If the property that is acquired from a serviceman is |
---|
| 2140 | + | 23 acquired outside Illinois and used outside Illinois before |
---|
| 2141 | + | 24 being brought to Illinois for use here and is taxable under |
---|
| 2142 | + | 25 this Act, the "selling price" on which the tax is computed |
---|
| 2143 | + | 26 shall be reduced by an amount that represents a reasonable |
---|
| 2144 | + | |
---|
| 2145 | + | |
---|
| 2146 | + | |
---|
| 2147 | + | |
---|
| 2148 | + | |
---|
| 2149 | + | HB3144 Enrolled - 60 - LRB103 26309 HLH 52670 b |
---|
| 2150 | + | |
---|
| 2151 | + | |
---|
| 2152 | + | HB3144 Enrolled- 61 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 61 - LRB103 26309 HLH 52670 b |
---|
| 2153 | + | HB3144 Enrolled - 61 - LRB103 26309 HLH 52670 b |
---|
| 2154 | + | 1 allowance for depreciation for the period of prior |
---|
| 2155 | + | 2 out-of-state use. |
---|
| 2156 | + | 3 (Source: P.A. 102-4, eff. 4-27-21; 102-16, eff. 6-17-21; |
---|
| 2157 | + | 4 102-700, Article 20, Section 20-10, eff. 4-19-22; 102-700, |
---|
| 2158 | + | 5 Article 60, Section 60-20, eff. 4-19-22; 103-9, eff. 6-7-23; |
---|
| 2159 | + | 6 103-154, eff. 6-30-23.) |
---|
| 2160 | + | 7 Section 15. The Service Occupation Tax Act is amended by |
---|
| 2161 | + | 8 changing Sections 3-5 and 3-10 as follows: |
---|
| 2162 | + | 9 (35 ILCS 115/3-5) |
---|
| 2163 | + | 10 Sec. 3-5. Exemptions. The following tangible personal |
---|
| 2164 | + | 11 property is exempt from the tax imposed by this Act: |
---|
| 2165 | + | 12 (1) Personal property sold by a corporation, society, |
---|
| 2166 | + | 13 association, foundation, institution, or organization, other |
---|
| 2167 | + | 14 than a limited liability company, that is organized and |
---|
| 2168 | + | 15 operated as a not-for-profit service enterprise for the |
---|
| 2169 | + | 16 benefit of persons 65 years of age or older if the personal |
---|
| 2170 | + | 17 property was not purchased by the enterprise for the purpose |
---|
| 2171 | + | 18 of resale by the enterprise. |
---|
| 2172 | + | 19 (2) Personal property purchased by a not-for-profit |
---|
| 2173 | + | 20 Illinois county fair association for use in conducting, |
---|
| 2174 | + | 21 operating, or promoting the county fair. |
---|
| 2175 | + | 22 (3) Personal property purchased by any not-for-profit arts |
---|
| 2176 | + | 23 or cultural organization that establishes, by proof required |
---|
| 2177 | + | 24 by the Department by rule, that it has received an exemption |
---|
| 2178 | + | |
---|
| 2179 | + | |
---|
| 2180 | + | |
---|
| 2181 | + | |
---|
| 2182 | + | |
---|
| 2183 | + | HB3144 Enrolled - 61 - LRB103 26309 HLH 52670 b |
---|
| 2184 | + | |
---|
| 2185 | + | |
---|
| 2186 | + | HB3144 Enrolled- 62 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 62 - LRB103 26309 HLH 52670 b |
---|
| 2187 | + | HB3144 Enrolled - 62 - LRB103 26309 HLH 52670 b |
---|
| 2188 | + | 1 under Section 501(c)(3) of the Internal Revenue Code and that |
---|
| 2189 | + | 2 is organized and operated primarily for the presentation or |
---|
| 2190 | + | 3 support of arts or cultural programming, activities, or |
---|
| 2191 | + | 4 services. These organizations include, but are not limited to, |
---|
| 2192 | + | 5 music and dramatic arts organizations such as symphony |
---|
| 2193 | + | 6 orchestras and theatrical groups, arts and cultural service |
---|
| 2194 | + | 7 organizations, local arts councils, visual arts organizations, |
---|
| 2195 | + | 8 and media arts organizations. On and after July 1, 2001 (the |
---|
| 2196 | + | 9 effective date of Public Act 92-35), however, an entity |
---|
| 2197 | + | 10 otherwise eligible for this exemption shall not make tax-free |
---|
| 2198 | + | 11 purchases unless it has an active identification number issued |
---|
| 2199 | + | 12 by the Department. |
---|
| 2200 | + | 13 (4) Legal tender, currency, medallions, or gold or silver |
---|
| 2201 | + | 14 coinage issued by the State of Illinois, the government of the |
---|
| 2202 | + | 15 United States of America, or the government of any foreign |
---|
| 2203 | + | 16 country, and bullion. |
---|
| 2204 | + | 17 (5) Until July 1, 2003 and beginning again on September 1, |
---|
| 2205 | + | 18 2004 through August 30, 2014, graphic arts machinery and |
---|
| 2206 | + | 19 equipment, including repair and replacement parts, both new |
---|
| 2207 | + | 20 and used, and including that manufactured on special order or |
---|
| 2208 | + | 21 purchased for lease, certified by the purchaser to be used |
---|
| 2209 | + | 22 primarily for graphic arts production. Equipment includes |
---|
| 2210 | + | 23 chemicals or chemicals acting as catalysts but only if the |
---|
| 2211 | + | 24 chemicals or chemicals acting as catalysts effect a direct and |
---|
| 2212 | + | 25 immediate change upon a graphic arts product. Beginning on |
---|
| 2213 | + | 26 July 1, 2017, graphic arts machinery and equipment is included |
---|
| 2214 | + | |
---|
| 2215 | + | |
---|
| 2216 | + | |
---|
| 2217 | + | |
---|
| 2218 | + | |
---|
| 2219 | + | HB3144 Enrolled - 62 - LRB103 26309 HLH 52670 b |
---|
| 2220 | + | |
---|
| 2221 | + | |
---|
| 2222 | + | HB3144 Enrolled- 63 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 63 - LRB103 26309 HLH 52670 b |
---|
| 2223 | + | HB3144 Enrolled - 63 - LRB103 26309 HLH 52670 b |
---|
| 2224 | + | 1 in the manufacturing and assembling machinery and equipment |
---|
| 2225 | + | 2 exemption under Section 2 of this Act. |
---|
| 2226 | + | 3 (6) Personal property sold by a teacher-sponsored student |
---|
| 2227 | + | 4 organization affiliated with an elementary or secondary school |
---|
| 2228 | + | 5 located in Illinois. |
---|
| 2229 | + | 6 (7) Farm machinery and equipment, both new and used, |
---|
| 2230 | + | 7 including that manufactured on special order, certified by the |
---|
| 2231 | + | 8 purchaser to be used primarily for production agriculture or |
---|
| 2232 | + | 9 State or federal agricultural programs, including individual |
---|
| 2233 | + | 10 replacement parts for the machinery and equipment, including |
---|
| 2234 | + | 11 machinery and equipment purchased for lease, and including |
---|
| 2235 | + | 12 implements of husbandry defined in Section 1-130 of the |
---|
| 2236 | + | 13 Illinois Vehicle Code, farm machinery and agricultural |
---|
| 2237 | + | 14 chemical and fertilizer spreaders, and nurse wagons required |
---|
| 2238 | + | 15 to be registered under Section 3-809 of the Illinois Vehicle |
---|
| 2239 | + | 16 Code, but excluding other motor vehicles required to be |
---|
| 2240 | + | 17 registered under the Illinois Vehicle Code. Horticultural |
---|
| 2241 | + | 18 polyhouses or hoop houses used for propagating, growing, or |
---|
| 2242 | + | 19 overwintering plants shall be considered farm machinery and |
---|
| 2243 | + | 20 equipment under this item (7). Agricultural chemical tender |
---|
| 2244 | + | 21 tanks and dry boxes shall include units sold separately from a |
---|
| 2245 | + | 22 motor vehicle required to be licensed and units sold mounted |
---|
| 2246 | + | 23 on a motor vehicle required to be licensed if the selling price |
---|
| 2247 | + | 24 of the tender is separately stated. |
---|
| 2248 | + | 25 Farm machinery and equipment shall include precision |
---|
| 2249 | + | 26 farming equipment that is installed or purchased to be |
---|
| 2250 | + | |
---|
| 2251 | + | |
---|
| 2252 | + | |
---|
| 2253 | + | |
---|
| 2254 | + | |
---|
| 2255 | + | HB3144 Enrolled - 63 - LRB103 26309 HLH 52670 b |
---|
| 2256 | + | |
---|
| 2257 | + | |
---|
| 2258 | + | HB3144 Enrolled- 64 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 64 - LRB103 26309 HLH 52670 b |
---|
| 2259 | + | HB3144 Enrolled - 64 - LRB103 26309 HLH 52670 b |
---|
| 2260 | + | 1 installed on farm machinery and equipment, including, but not |
---|
| 2261 | + | 2 limited to, tractors, harvesters, sprayers, planters, seeders, |
---|
| 2262 | + | 3 or spreaders. Precision farming equipment includes, but is not |
---|
| 2263 | + | 4 limited to, soil testing sensors, computers, monitors, |
---|
| 2264 | + | 5 software, global positioning and mapping systems, and other |
---|
| 2265 | + | 6 such equipment. |
---|
| 2266 | + | 7 Farm machinery and equipment also includes computers, |
---|
| 2267 | + | 8 sensors, software, and related equipment used primarily in the |
---|
| 2268 | + | 9 computer-assisted operation of production agriculture |
---|
| 2269 | + | 10 facilities, equipment, and activities such as, but not limited |
---|
| 2270 | + | 11 to, the collection, monitoring, and correlation of animal and |
---|
| 2271 | + | 12 crop data for the purpose of formulating animal diets and |
---|
| 2272 | + | 13 agricultural chemicals. |
---|
| 2273 | + | 14 Beginning on January 1, 2024, farm machinery and equipment |
---|
| 2274 | + | 15 also includes electrical power generation equipment used |
---|
| 2275 | + | 16 primarily for production agriculture. |
---|
| 2276 | + | 17 This item (7) is exempt from the provisions of Section |
---|
| 2277 | + | 18 3-55. |
---|
| 2278 | + | 19 (8) Until June 30, 2013, fuel and petroleum products sold |
---|
| 2279 | + | 20 to or used by an air common carrier, certified by the carrier |
---|
| 2280 | + | 21 to be used for consumption, shipment, or storage in the |
---|
| 2281 | + | 22 conduct of its business as an air common carrier, for a flight |
---|
| 2282 | + | 23 destined for or returning from a location or locations outside |
---|
| 2283 | + | 24 the United States without regard to previous or subsequent |
---|
| 2284 | + | 25 domestic stopovers. |
---|
| 2285 | + | 26 Beginning July 1, 2013, fuel and petroleum products sold |
---|
| 2286 | + | |
---|
| 2287 | + | |
---|
| 2288 | + | |
---|
| 2289 | + | |
---|
| 2290 | + | |
---|
| 2291 | + | HB3144 Enrolled - 64 - LRB103 26309 HLH 52670 b |
---|
| 2292 | + | |
---|
| 2293 | + | |
---|
| 2294 | + | HB3144 Enrolled- 65 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 65 - LRB103 26309 HLH 52670 b |
---|
| 2295 | + | HB3144 Enrolled - 65 - LRB103 26309 HLH 52670 b |
---|
| 2296 | + | 1 to or used by an air carrier, certified by the carrier to be |
---|
| 2297 | + | 2 used for consumption, shipment, or storage in the conduct of |
---|
| 2298 | + | 3 its business as an air common carrier, for a flight that (i) is |
---|
| 2299 | + | 4 engaged in foreign trade or is engaged in trade between the |
---|
| 2300 | + | 5 United States and any of its possessions and (ii) transports |
---|
| 2301 | + | 6 at least one individual or package for hire from the city of |
---|
| 2302 | + | 7 origination to the city of final destination on the same |
---|
| 2303 | + | 8 aircraft, without regard to a change in the flight number of |
---|
| 2304 | + | 9 that aircraft. |
---|
| 2305 | + | 10 (9) Proceeds of mandatory service charges separately |
---|
| 2306 | + | 11 stated on customers' bills for the purchase and consumption of |
---|
| 2307 | + | 12 food and beverages, to the extent that the proceeds of the |
---|
| 2308 | + | 13 service charge are in fact turned over as tips or as a |
---|
| 2309 | + | 14 substitute for tips to the employees who participate directly |
---|
| 2310 | + | 15 in preparing, serving, hosting or cleaning up the food or |
---|
| 2311 | + | 16 beverage function with respect to which the service charge is |
---|
| 2312 | + | 17 imposed. |
---|
| 2313 | + | 18 (10) Until July 1, 2003, oil field exploration, drilling, |
---|
| 2314 | + | 19 and production equipment, including (i) rigs and parts of |
---|
| 2315 | + | 20 rigs, rotary rigs, cable tool rigs, and workover rigs, (ii) |
---|
| 2316 | + | 21 pipe and tubular goods, including casing and drill strings, |
---|
| 2317 | + | 22 (iii) pumps and pump-jack units, (iv) storage tanks and flow |
---|
| 2318 | + | 23 lines, (v) any individual replacement part for oil field |
---|
| 2319 | + | 24 exploration, drilling, and production equipment, and (vi) |
---|
| 2320 | + | 25 machinery and equipment purchased for lease; but excluding |
---|
| 2321 | + | 26 motor vehicles required to be registered under the Illinois |
---|
| 2322 | + | |
---|
| 2323 | + | |
---|
| 2324 | + | |
---|
| 2325 | + | |
---|
| 2326 | + | |
---|
| 2327 | + | HB3144 Enrolled - 65 - LRB103 26309 HLH 52670 b |
---|
| 2328 | + | |
---|
| 2329 | + | |
---|
| 2330 | + | HB3144 Enrolled- 66 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 66 - LRB103 26309 HLH 52670 b |
---|
| 2331 | + | HB3144 Enrolled - 66 - LRB103 26309 HLH 52670 b |
---|
| 2332 | + | 1 Vehicle Code. |
---|
| 2333 | + | 2 (11) Photoprocessing machinery and equipment, including |
---|
| 2334 | + | 3 repair and replacement parts, both new and used, including |
---|
| 2335 | + | 4 that manufactured on special order, certified by the purchaser |
---|
| 2336 | + | 5 to be used primarily for photoprocessing, and including |
---|
| 2337 | + | 6 photoprocessing machinery and equipment purchased for lease. |
---|
| 2338 | + | 7 (12) Until July 1, 2028, coal and aggregate exploration, |
---|
| 2339 | + | 8 mining, off-highway hauling, processing, maintenance, and |
---|
| 2340 | + | 9 reclamation equipment, including replacement parts and |
---|
| 2341 | + | 10 equipment, and including equipment purchased for lease, but |
---|
| 2342 | + | 11 excluding motor vehicles required to be registered under the |
---|
| 2343 | + | 12 Illinois Vehicle Code. The changes made to this Section by |
---|
| 2344 | + | 13 Public Act 97-767 apply on and after July 1, 2003, but no claim |
---|
| 2345 | + | 14 for credit or refund is allowed on or after August 16, 2013 |
---|
| 2346 | + | 15 (the effective date of Public Act 98-456) for such taxes paid |
---|
| 2347 | + | 16 during the period beginning July 1, 2003 and ending on August |
---|
| 2348 | + | 17 16, 2013 (the effective date of Public Act 98-456). |
---|
| 2349 | + | 18 (13) Beginning January 1, 1992 and through June 30, 2016, |
---|
| 2350 | + | 19 food for human consumption that is to be consumed off the |
---|
| 2351 | + | 20 premises where it is sold (other than alcoholic beverages, |
---|
| 2352 | + | 21 soft drinks and food that has been prepared for immediate |
---|
| 2353 | + | 22 consumption) and prescription and non-prescription medicines, |
---|
| 2354 | + | 23 drugs, medical appliances, and insulin, urine testing |
---|
| 2355 | + | 24 materials, syringes, and needles used by diabetics, for human |
---|
| 2356 | + | 25 use, when purchased for use by a person receiving medical |
---|
| 2357 | + | 26 assistance under Article V of the Illinois Public Aid Code who |
---|
| 2358 | + | |
---|
| 2359 | + | |
---|
| 2360 | + | |
---|
| 2361 | + | |
---|
| 2362 | + | |
---|
| 2363 | + | HB3144 Enrolled - 66 - LRB103 26309 HLH 52670 b |
---|
| 2364 | + | |
---|
| 2365 | + | |
---|
| 2366 | + | HB3144 Enrolled- 67 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 67 - LRB103 26309 HLH 52670 b |
---|
| 2367 | + | HB3144 Enrolled - 67 - LRB103 26309 HLH 52670 b |
---|
| 2368 | + | 1 resides in a licensed long-term care facility, as defined in |
---|
| 2369 | + | 2 the Nursing Home Care Act, or in a licensed facility as defined |
---|
| 2370 | + | 3 in the ID/DD Community Care Act, the MC/DD Act, or the |
---|
| 2371 | + | 4 Specialized Mental Health Rehabilitation Act of 2013. |
---|
| 2372 | + | 5 (14) Semen used for artificial insemination of livestock |
---|
| 2373 | + | 6 for direct agricultural production. |
---|
| 2374 | + | 7 (15) Horses, or interests in horses, registered with and |
---|
| 2375 | + | 8 meeting the requirements of any of the Arabian Horse Club |
---|
| 2376 | + | 9 Registry of America, Appaloosa Horse Club, American Quarter |
---|
| 2377 | + | 10 Horse Association, United States Trotting Association, or |
---|
| 2378 | + | 11 Jockey Club, as appropriate, used for purposes of breeding or |
---|
| 2379 | + | 12 racing for prizes. This item (15) is exempt from the |
---|
| 2380 | + | 13 provisions of Section 3-55, and the exemption provided for |
---|
| 2381 | + | 14 under this item (15) applies for all periods beginning May 30, |
---|
| 2382 | + | 15 1995, but no claim for credit or refund is allowed on or after |
---|
| 2383 | + | 16 January 1, 2008 (the effective date of Public Act 95-88) for |
---|
| 2384 | + | 17 such taxes paid during the period beginning May 30, 2000 and |
---|
| 2385 | + | 18 ending on January 1, 2008 (the effective date of Public Act |
---|
| 2386 | + | 19 95-88). |
---|
| 2387 | + | 20 (16) Computers and communications equipment utilized for |
---|
| 2388 | + | 21 any hospital purpose and equipment used in the diagnosis, |
---|
| 2389 | + | 22 analysis, or treatment of hospital patients sold to a lessor |
---|
| 2390 | + | 23 who leases the equipment, under a lease of one year or longer |
---|
| 2391 | + | 24 executed or in effect at the time of the purchase, to a |
---|
| 2392 | + | 25 hospital that has been issued an active tax exemption |
---|
| 2393 | + | 26 identification number by the Department under Section 1g of |
---|
| 2394 | + | |
---|
| 2395 | + | |
---|
| 2396 | + | |
---|
| 2397 | + | |
---|
| 2398 | + | |
---|
| 2399 | + | HB3144 Enrolled - 67 - LRB103 26309 HLH 52670 b |
---|
| 2400 | + | |
---|
| 2401 | + | |
---|
| 2402 | + | HB3144 Enrolled- 68 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 68 - LRB103 26309 HLH 52670 b |
---|
| 2403 | + | HB3144 Enrolled - 68 - LRB103 26309 HLH 52670 b |
---|
| 2404 | + | 1 the Retailers' Occupation Tax Act. |
---|
| 2405 | + | 2 (17) Personal property sold to a lessor who leases the |
---|
| 2406 | + | 3 property, under a lease of one year or longer executed or in |
---|
| 2407 | + | 4 effect at the time of the purchase, to a governmental body that |
---|
| 2408 | + | 5 has been issued an active tax exemption identification number |
---|
| 2409 | + | 6 by the Department under Section 1g of the Retailers' |
---|
| 2410 | + | 7 Occupation Tax Act. |
---|
| 2411 | + | 8 (18) Beginning with taxable years ending on or after |
---|
| 2412 | + | 9 December 31, 1995 and ending with taxable years ending on or |
---|
| 2413 | + | 10 before December 31, 2004, personal property that is donated |
---|
| 2414 | + | 11 for disaster relief to be used in a State or federally declared |
---|
| 2415 | + | 12 disaster area in Illinois or bordering Illinois by a |
---|
| 2416 | + | 13 manufacturer or retailer that is registered in this State to a |
---|
| 2417 | + | 14 corporation, society, association, foundation, or institution |
---|
| 2418 | + | 15 that has been issued a sales tax exemption identification |
---|
| 2419 | + | 16 number by the Department that assists victims of the disaster |
---|
| 2420 | + | 17 who reside within the declared disaster area. |
---|
| 2421 | + | 18 (19) Beginning with taxable years ending on or after |
---|
| 2422 | + | 19 December 31, 1995 and ending with taxable years ending on or |
---|
| 2423 | + | 20 before December 31, 2004, personal property that is used in |
---|
| 2424 | + | 21 the performance of infrastructure repairs in this State, |
---|
| 2425 | + | 22 including, but not limited to, municipal roads and streets, |
---|
| 2426 | + | 23 access roads, bridges, sidewalks, waste disposal systems, |
---|
| 2427 | + | 24 water and sewer line extensions, water distribution and |
---|
| 2428 | + | 25 purification facilities, storm water drainage and retention |
---|
| 2429 | + | 26 facilities, and sewage treatment facilities, resulting from a |
---|
| 2430 | + | |
---|
| 2431 | + | |
---|
| 2432 | + | |
---|
| 2433 | + | |
---|
| 2434 | + | |
---|
| 2435 | + | HB3144 Enrolled - 68 - LRB103 26309 HLH 52670 b |
---|
| 2436 | + | |
---|
| 2437 | + | |
---|
| 2438 | + | HB3144 Enrolled- 69 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 69 - LRB103 26309 HLH 52670 b |
---|
| 2439 | + | HB3144 Enrolled - 69 - LRB103 26309 HLH 52670 b |
---|
| 2440 | + | 1 State or federally declared disaster in Illinois or bordering |
---|
| 2441 | + | 2 Illinois when such repairs are initiated on facilities located |
---|
| 2442 | + | 3 in the declared disaster area within 6 months after the |
---|
| 2443 | + | 4 disaster. |
---|
| 2444 | + | 5 (20) Beginning July 1, 1999, game or game birds sold at a |
---|
| 2445 | + | 6 "game breeding and hunting preserve area" as that term is used |
---|
| 2446 | + | 7 in the Wildlife Code. This paragraph is exempt from the |
---|
| 2447 | + | 8 provisions of Section 3-55. |
---|
| 2448 | + | 9 (21) A motor vehicle, as that term is defined in Section |
---|
| 2449 | + | 10 1-146 of the Illinois Vehicle Code, that is donated to a |
---|
| 2450 | + | 11 corporation, limited liability company, society, association, |
---|
| 2451 | + | 12 foundation, or institution that is determined by the |
---|
| 2452 | + | 13 Department to be organized and operated exclusively for |
---|
| 2453 | + | 14 educational purposes. For purposes of this exemption, "a |
---|
| 2454 | + | 15 corporation, limited liability company, society, association, |
---|
| 2455 | + | 16 foundation, or institution organized and operated exclusively |
---|
| 2456 | + | 17 for educational purposes" means all tax-supported public |
---|
| 2457 | + | 18 schools, private schools that offer systematic instruction in |
---|
| 2458 | + | 19 useful branches of learning by methods common to public |
---|
| 2459 | + | 20 schools and that compare favorably in their scope and |
---|
| 2460 | + | 21 intensity with the course of study presented in tax-supported |
---|
| 2461 | + | 22 schools, and vocational or technical schools or institutes |
---|
| 2462 | + | 23 organized and operated exclusively to provide a course of |
---|
| 2463 | + | 24 study of not less than 6 weeks duration and designed to prepare |
---|
| 2464 | + | 25 individuals to follow a trade or to pursue a manual, |
---|
| 2465 | + | 26 technical, mechanical, industrial, business, or commercial |
---|
| 2466 | + | |
---|
| 2467 | + | |
---|
| 2468 | + | |
---|
| 2469 | + | |
---|
| 2470 | + | |
---|
| 2471 | + | HB3144 Enrolled - 69 - LRB103 26309 HLH 52670 b |
---|
| 2472 | + | |
---|
| 2473 | + | |
---|
| 2474 | + | HB3144 Enrolled- 70 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 70 - LRB103 26309 HLH 52670 b |
---|
| 2475 | + | HB3144 Enrolled - 70 - LRB103 26309 HLH 52670 b |
---|
| 2476 | + | 1 occupation. |
---|
| 2477 | + | 2 (22) Beginning January 1, 2000, personal property, |
---|
| 2478 | + | 3 including food, purchased through fundraising events for the |
---|
| 2479 | + | 4 benefit of a public or private elementary or secondary school, |
---|
| 2480 | + | 5 a group of those schools, or one or more school districts if |
---|
| 2481 | + | 6 the events are sponsored by an entity recognized by the school |
---|
| 2482 | + | 7 district that consists primarily of volunteers and includes |
---|
| 2483 | + | 8 parents and teachers of the school children. This paragraph |
---|
| 2484 | + | 9 does not apply to fundraising events (i) for the benefit of |
---|
| 2485 | + | 10 private home instruction or (ii) for which the fundraising |
---|
| 2486 | + | 11 entity purchases the personal property sold at the events from |
---|
| 2487 | + | 12 another individual or entity that sold the property for the |
---|
| 2488 | + | 13 purpose of resale by the fundraising entity and that profits |
---|
| 2489 | + | 14 from the sale to the fundraising entity. This paragraph is |
---|
| 2490 | + | 15 exempt from the provisions of Section 3-55. |
---|
| 2491 | + | 16 (23) Beginning January 1, 2000 and through December 31, |
---|
| 2492 | + | 17 2001, new or used automatic vending machines that prepare and |
---|
| 2493 | + | 18 serve hot food and beverages, including coffee, soup, and |
---|
| 2494 | + | 19 other items, and replacement parts for these machines. |
---|
| 2495 | + | 20 Beginning January 1, 2002 and through June 30, 2003, machines |
---|
| 2496 | + | 21 and parts for machines used in commercial, coin-operated |
---|
| 2497 | + | 22 amusement and vending business if a use or occupation tax is |
---|
| 2498 | + | 23 paid on the gross receipts derived from the use of the |
---|
| 2499 | + | 24 commercial, coin-operated amusement and vending machines. This |
---|
| 2500 | + | 25 paragraph is exempt from the provisions of Section 3-55. |
---|
| 2501 | + | 26 (24) Beginning on August 2, 2001 (the effective date of |
---|
| 2502 | + | |
---|
| 2503 | + | |
---|
| 2504 | + | |
---|
| 2505 | + | |
---|
| 2506 | + | |
---|
| 2507 | + | HB3144 Enrolled - 70 - LRB103 26309 HLH 52670 b |
---|
| 2508 | + | |
---|
| 2509 | + | |
---|
| 2510 | + | HB3144 Enrolled- 71 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 71 - LRB103 26309 HLH 52670 b |
---|
| 2511 | + | HB3144 Enrolled - 71 - LRB103 26309 HLH 52670 b |
---|
| 2512 | + | 1 Public Act 92-227), computers and communications equipment |
---|
| 2513 | + | 2 utilized for any hospital purpose and equipment used in the |
---|
| 2514 | + | 3 diagnosis, analysis, or treatment of hospital patients sold to |
---|
| 2515 | + | 4 a lessor who leases the equipment, under a lease of one year or |
---|
| 2516 | + | 5 longer executed or in effect at the time of the purchase, to a |
---|
| 2517 | + | 6 hospital that has been issued an active tax exemption |
---|
| 2518 | + | 7 identification number by the Department under Section 1g of |
---|
| 2519 | + | 8 the Retailers' Occupation Tax Act. This paragraph is exempt |
---|
| 2520 | + | 9 from the provisions of Section 3-55. |
---|
| 2521 | + | 10 (25) Beginning on August 2, 2001 (the effective date of |
---|
| 2522 | + | 11 Public Act 92-227), personal property sold to a lessor who |
---|
| 2523 | + | 12 leases the property, under a lease of one year or longer |
---|
| 2524 | + | 13 executed or in effect at the time of the purchase, to a |
---|
| 2525 | + | 14 governmental body that has been issued an active tax exemption |
---|
| 2526 | + | 15 identification number by the Department under Section 1g of |
---|
| 2527 | + | 16 the Retailers' Occupation Tax Act. This paragraph is exempt |
---|
| 2528 | + | 17 from the provisions of Section 3-55. |
---|
| 2529 | + | 18 (26) Beginning on January 1, 2002 and through June 30, |
---|
| 2530 | + | 19 2016, tangible personal property purchased from an Illinois |
---|
| 2531 | + | 20 retailer by a taxpayer engaged in centralized purchasing |
---|
| 2532 | + | 21 activities in Illinois who will, upon receipt of the property |
---|
| 2533 | + | 22 in Illinois, temporarily store the property in Illinois (i) |
---|
| 2534 | + | 23 for the purpose of subsequently transporting it outside this |
---|
| 2535 | + | 24 State for use or consumption thereafter solely outside this |
---|
| 2536 | + | 25 State or (ii) for the purpose of being processed, fabricated, |
---|
| 2537 | + | 26 or manufactured into, attached to, or incorporated into other |
---|
| 2538 | + | |
---|
| 2539 | + | |
---|
| 2540 | + | |
---|
| 2541 | + | |
---|
| 2542 | + | |
---|
| 2543 | + | HB3144 Enrolled - 71 - LRB103 26309 HLH 52670 b |
---|
| 2544 | + | |
---|
| 2545 | + | |
---|
| 2546 | + | HB3144 Enrolled- 72 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 72 - LRB103 26309 HLH 52670 b |
---|
| 2547 | + | HB3144 Enrolled - 72 - LRB103 26309 HLH 52670 b |
---|
| 2548 | + | 1 tangible personal property to be transported outside this |
---|
| 2549 | + | 2 State and thereafter used or consumed solely outside this |
---|
| 2550 | + | 3 State. The Director of Revenue shall, pursuant to rules |
---|
| 2551 | + | 4 adopted in accordance with the Illinois Administrative |
---|
| 2552 | + | 5 Procedure Act, issue a permit to any taxpayer in good standing |
---|
| 2553 | + | 6 with the Department who is eligible for the exemption under |
---|
| 2554 | + | 7 this paragraph (26). The permit issued under this paragraph |
---|
| 2555 | + | 8 (26) shall authorize the holder, to the extent and in the |
---|
| 2556 | + | 9 manner specified in the rules adopted under this Act, to |
---|
| 2557 | + | 10 purchase tangible personal property from a retailer exempt |
---|
| 2558 | + | 11 from the taxes imposed by this Act. Taxpayers shall maintain |
---|
| 2559 | + | 12 all necessary books and records to substantiate the use and |
---|
| 2560 | + | 13 consumption of all such tangible personal property outside of |
---|
| 2561 | + | 14 the State of Illinois. |
---|
| 2562 | + | 15 (27) Beginning January 1, 2008, tangible personal property |
---|
| 2563 | + | 16 used in the construction or maintenance of a community water |
---|
| 2564 | + | 17 supply, as defined under Section 3.145 of the Environmental |
---|
| 2565 | + | 18 Protection Act, that is operated by a not-for-profit |
---|
| 2566 | + | 19 corporation that holds a valid water supply permit issued |
---|
| 2567 | + | 20 under Title IV of the Environmental Protection Act. This |
---|
| 2568 | + | 21 paragraph is exempt from the provisions of Section 3-55. |
---|
| 2569 | + | 22 (28) Tangible personal property sold to a |
---|
| 2570 | + | 23 public-facilities corporation, as described in Section |
---|
| 2571 | + | 24 11-65-10 of the Illinois Municipal Code, for purposes of |
---|
| 2572 | + | 25 constructing or furnishing a municipal convention hall, but |
---|
| 2573 | + | 26 only if the legal title to the municipal convention hall is |
---|
| 2574 | + | |
---|
| 2575 | + | |
---|
| 2576 | + | |
---|
| 2577 | + | |
---|
| 2578 | + | |
---|
| 2579 | + | HB3144 Enrolled - 72 - LRB103 26309 HLH 52670 b |
---|
| 2580 | + | |
---|
| 2581 | + | |
---|
| 2582 | + | HB3144 Enrolled- 73 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 73 - LRB103 26309 HLH 52670 b |
---|
| 2583 | + | HB3144 Enrolled - 73 - LRB103 26309 HLH 52670 b |
---|
| 2584 | + | 1 transferred to the municipality without any further |
---|
| 2585 | + | 2 consideration by or on behalf of the municipality at the time |
---|
| 2586 | + | 3 of the completion of the municipal convention hall or upon the |
---|
| 2587 | + | 4 retirement or redemption of any bonds or other debt |
---|
| 2588 | + | 5 instruments issued by the public-facilities corporation in |
---|
| 2589 | + | 6 connection with the development of the municipal convention |
---|
| 2590 | + | 7 hall. This exemption includes existing public-facilities |
---|
| 2591 | + | 8 corporations as provided in Section 11-65-25 of the Illinois |
---|
| 2592 | + | 9 Municipal Code. This paragraph is exempt from the provisions |
---|
| 2593 | + | 10 of Section 3-55. |
---|
| 2594 | + | 11 (29) Beginning January 1, 2010 and continuing through |
---|
| 2595 | + | 12 December 31, 2029, materials, parts, equipment, components, |
---|
| 2596 | + | 13 and furnishings incorporated into or upon an aircraft as part |
---|
| 2597 | + | 14 of the modification, refurbishment, completion, replacement, |
---|
| 2598 | + | 15 repair, or maintenance of the aircraft. This exemption |
---|
| 2599 | + | 16 includes consumable supplies used in the modification, |
---|
| 2600 | + | 17 refurbishment, completion, replacement, repair, and |
---|
| 2601 | + | 18 maintenance of aircraft. However, until January 1, 2024, this |
---|
| 2602 | + | 19 exemption excludes any materials, parts, equipment, |
---|
| 2603 | + | 20 components, and consumable supplies used in the modification, |
---|
| 2604 | + | 21 replacement, repair, and maintenance of aircraft engines or |
---|
| 2605 | + | 22 power plants, whether such engines or power plants are |
---|
| 2606 | + | 23 installed or uninstalled upon any such aircraft. "Consumable |
---|
| 2607 | + | 24 supplies" include, but are not limited to, adhesive, tape, |
---|
| 2608 | + | 25 sandpaper, general purpose lubricants, cleaning solution, |
---|
| 2609 | + | 26 latex gloves, and protective films. |
---|
| 2610 | + | |
---|
| 2611 | + | |
---|
| 2612 | + | |
---|
| 2613 | + | |
---|
| 2614 | + | |
---|
| 2615 | + | HB3144 Enrolled - 73 - LRB103 26309 HLH 52670 b |
---|
| 2616 | + | |
---|
| 2617 | + | |
---|
| 2618 | + | HB3144 Enrolled- 74 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 74 - LRB103 26309 HLH 52670 b |
---|
| 2619 | + | HB3144 Enrolled - 74 - LRB103 26309 HLH 52670 b |
---|
| 2620 | + | 1 Beginning January 1, 2010 and continuing through December |
---|
| 2621 | + | 2 31, 2023, this exemption applies only to the transfer of |
---|
| 2622 | + | 3 qualifying tangible personal property incident to the |
---|
| 2623 | + | 4 modification, refurbishment, completion, replacement, repair, |
---|
| 2624 | + | 5 or maintenance of an aircraft by persons who (i) hold an Air |
---|
| 2625 | + | 6 Agency Certificate and are empowered to operate an approved |
---|
| 2626 | + | 7 repair station by the Federal Aviation Administration, (ii) |
---|
| 2627 | + | 8 have a Class IV Rating, and (iii) conduct operations in |
---|
| 2628 | + | 9 accordance with Part 145 of the Federal Aviation Regulations. |
---|
| 2629 | + | 10 The exemption does not include aircraft operated by a |
---|
| 2630 | + | 11 commercial air carrier providing scheduled passenger air |
---|
| 2631 | + | 12 service pursuant to authority issued under Part 121 or Part |
---|
| 2632 | + | 13 129 of the Federal Aviation Regulations. From January 1, 2024 |
---|
| 2633 | + | 14 through December 31, 2029, this exemption applies only to the |
---|
| 2634 | + | 15 use of qualifying tangible personal property by: (A) persons |
---|
| 2635 | + | 16 who modify, refurbish, complete, repair, replace, or maintain |
---|
| 2636 | + | 17 aircraft and who (i) hold an Air Agency Certificate and are |
---|
| 2637 | + | 18 empowered to operate an approved repair station by the Federal |
---|
| 2638 | + | 19 Aviation Administration, (ii) have a Class IV Rating, and |
---|
| 2639 | + | 20 (iii) conduct operations in accordance with Part 145 of the |
---|
| 2640 | + | 21 Federal Aviation Regulations; and (B) persons who engage in |
---|
| 2641 | + | 22 the modification, replacement, repair, and maintenance of |
---|
| 2642 | + | 23 aircraft engines or power plants without regard to whether or |
---|
| 2643 | + | 24 not those persons meet the qualifications of item (A). |
---|
| 2644 | + | 25 The changes made to this paragraph (29) by Public Act |
---|
| 2645 | + | 26 98-534 are declarative of existing law. It is the intent of the |
---|
| 2646 | + | |
---|
| 2647 | + | |
---|
| 2648 | + | |
---|
| 2649 | + | |
---|
| 2650 | + | |
---|
| 2651 | + | HB3144 Enrolled - 74 - LRB103 26309 HLH 52670 b |
---|
| 2652 | + | |
---|
| 2653 | + | |
---|
| 2654 | + | HB3144 Enrolled- 75 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 75 - LRB103 26309 HLH 52670 b |
---|
| 2655 | + | HB3144 Enrolled - 75 - LRB103 26309 HLH 52670 b |
---|
| 2656 | + | 1 General Assembly that the exemption under this paragraph (29) |
---|
| 2657 | + | 2 applies continuously from January 1, 2010 through December 31, |
---|
| 2658 | + | 3 2024; however, no claim for credit or refund is allowed for |
---|
| 2659 | + | 4 taxes paid as a result of the disallowance of this exemption on |
---|
| 2660 | + | 5 or after January 1, 2015 and prior to February 5, 2020 (the |
---|
| 2661 | + | 6 effective date of Public Act 101-629). |
---|
| 2662 | + | 7 (30) Beginning January 1, 2017 and through December 31, |
---|
| 2663 | + | 8 2026, menstrual pads, tampons, and menstrual cups. |
---|
| 2664 | + | 9 (31) Tangible personal property transferred to a purchaser |
---|
| 2665 | + | 10 who is exempt from tax by operation of federal law. This |
---|
| 2666 | + | 11 paragraph is exempt from the provisions of Section 3-55. |
---|
| 2667 | + | 12 (32) Qualified tangible personal property used in the |
---|
| 2668 | + | 13 construction or operation of a data center that has been |
---|
| 2669 | + | 14 granted a certificate of exemption by the Department of |
---|
| 2670 | + | 15 Commerce and Economic Opportunity, whether that tangible |
---|
| 2671 | + | 16 personal property is purchased by the owner, operator, or |
---|
| 2672 | + | 17 tenant of the data center or by a contractor or subcontractor |
---|
| 2673 | + | 18 of the owner, operator, or tenant. Data centers that would |
---|
| 2674 | + | 19 have qualified for a certificate of exemption prior to January |
---|
| 2675 | + | 20 1, 2020 had Public Act 101-31 been in effect, may apply for and |
---|
| 2676 | + | 21 obtain an exemption for subsequent purchases of computer |
---|
| 2677 | + | 22 equipment or enabling software purchased or leased to upgrade, |
---|
| 2678 | + | 23 supplement, or replace computer equipment or enabling software |
---|
| 2679 | + | 24 purchased or leased in the original investment that would have |
---|
| 2680 | + | 25 qualified. |
---|
| 2681 | + | 26 The Department of Commerce and Economic Opportunity shall |
---|
| 2682 | + | |
---|
| 2683 | + | |
---|
| 2684 | + | |
---|
| 2685 | + | |
---|
| 2686 | + | |
---|
| 2687 | + | HB3144 Enrolled - 75 - LRB103 26309 HLH 52670 b |
---|
| 2688 | + | |
---|
| 2689 | + | |
---|
| 2690 | + | HB3144 Enrolled- 76 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 76 - LRB103 26309 HLH 52670 b |
---|
| 2691 | + | HB3144 Enrolled - 76 - LRB103 26309 HLH 52670 b |
---|
| 2692 | + | 1 grant a certificate of exemption under this item (32) to |
---|
| 2693 | + | 2 qualified data centers as defined by Section 605-1025 of the |
---|
| 2694 | + | 3 Department of Commerce and Economic Opportunity Law of the |
---|
| 2695 | + | 4 Civil Administrative Code of Illinois. |
---|
| 2696 | + | 5 For the purposes of this item (32): |
---|
| 2697 | + | 6 "Data center" means a building or a series of |
---|
| 2698 | + | 7 buildings rehabilitated or constructed to house working |
---|
| 2699 | + | 8 servers in one physical location or multiple sites within |
---|
| 2700 | + | 9 the State of Illinois. |
---|
| 2701 | + | 10 "Qualified tangible personal property" means: |
---|
| 2702 | + | 11 electrical systems and equipment; climate control and |
---|
| 2703 | + | 12 chilling equipment and systems; mechanical systems and |
---|
| 2704 | + | 13 equipment; monitoring and secure systems; emergency |
---|
| 2705 | + | 14 generators; hardware; computers; servers; data storage |
---|
| 2706 | + | 15 devices; network connectivity equipment; racks; cabinets; |
---|
| 2707 | + | 16 telecommunications cabling infrastructure; raised floor |
---|
| 2708 | + | 17 systems; peripheral components or systems; software; |
---|
| 2709 | + | 18 mechanical, electrical, or plumbing systems; battery |
---|
| 2710 | + | 19 systems; cooling systems and towers; temperature control |
---|
| 2711 | + | 20 systems; other cabling; and other data center |
---|
| 2712 | + | 21 infrastructure equipment and systems necessary to operate |
---|
| 2713 | + | 22 qualified tangible personal property, including fixtures; |
---|
| 2714 | + | 23 and component parts of any of the foregoing, including |
---|
| 2715 | + | 24 installation, maintenance, repair, refurbishment, and |
---|
| 2716 | + | 25 replacement of qualified tangible personal property to |
---|
| 2717 | + | 26 generate, transform, transmit, distribute, or manage |
---|
| 2718 | + | |
---|
| 2719 | + | |
---|
| 2720 | + | |
---|
| 2721 | + | |
---|
| 2722 | + | |
---|
| 2723 | + | HB3144 Enrolled - 76 - LRB103 26309 HLH 52670 b |
---|
| 2724 | + | |
---|
| 2725 | + | |
---|
| 2726 | + | HB3144 Enrolled- 77 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 77 - LRB103 26309 HLH 52670 b |
---|
| 2727 | + | HB3144 Enrolled - 77 - LRB103 26309 HLH 52670 b |
---|
| 2728 | + | 1 electricity necessary to operate qualified tangible |
---|
| 2729 | + | 2 personal property; and all other tangible personal |
---|
| 2730 | + | 3 property that is essential to the operations of a computer |
---|
| 2731 | + | 4 data center. The term "qualified tangible personal |
---|
| 2732 | + | 5 property" also includes building materials physically |
---|
| 2733 | + | 6 incorporated into in to the qualifying data center. To |
---|
| 2734 | + | 7 document the exemption allowed under this Section, the |
---|
| 2735 | + | 8 retailer must obtain from the purchaser a copy of the |
---|
| 2736 | + | 9 certificate of eligibility issued by the Department of |
---|
| 2737 | + | 10 Commerce and Economic Opportunity. |
---|
| 2738 | + | 11 This item (32) is exempt from the provisions of Section |
---|
| 2739 | + | 12 3-55. |
---|
| 2740 | + | 13 (33) Beginning July 1, 2022, breast pumps, breast pump |
---|
| 2741 | + | 14 collection and storage supplies, and breast pump kits. This |
---|
| 2742 | + | 15 item (33) is exempt from the provisions of Section 3-55. As |
---|
| 2743 | + | 16 used in this item (33): |
---|
| 2744 | + | 17 "Breast pump" means an electrically controlled or |
---|
| 2745 | + | 18 manually controlled pump device designed or marketed to be |
---|
| 2746 | + | 19 used to express milk from a human breast during lactation, |
---|
| 2747 | + | 20 including the pump device and any battery, AC adapter, or |
---|
| 2748 | + | 21 other power supply unit that is used to power the pump |
---|
| 2749 | + | 22 device and is packaged and sold with the pump device at the |
---|
| 2750 | + | 23 time of sale. |
---|
| 2751 | + | 24 "Breast pump collection and storage supplies" means |
---|
| 2752 | + | 25 items of tangible personal property designed or marketed |
---|
| 2753 | + | 26 to be used in conjunction with a breast pump to collect |
---|
| 2754 | + | |
---|
| 2755 | + | |
---|
| 2756 | + | |
---|
| 2757 | + | |
---|
| 2758 | + | |
---|
| 2759 | + | HB3144 Enrolled - 77 - LRB103 26309 HLH 52670 b |
---|
| 2760 | + | |
---|
| 2761 | + | |
---|
| 2762 | + | HB3144 Enrolled- 78 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 78 - LRB103 26309 HLH 52670 b |
---|
| 2763 | + | HB3144 Enrolled - 78 - LRB103 26309 HLH 52670 b |
---|
| 2764 | + | 1 milk expressed from a human breast and to store collected |
---|
| 2765 | + | 2 milk until it is ready for consumption. |
---|
| 2766 | + | 3 "Breast pump collection and storage supplies" |
---|
| 2767 | + | 4 includes, but is not limited to: breast shields and breast |
---|
| 2768 | + | 5 shield connectors; breast pump tubes and tubing adapters; |
---|
| 2769 | + | 6 breast pump valves and membranes; backflow protectors and |
---|
| 2770 | + | 7 backflow protector adaptors; bottles and bottle caps |
---|
| 2771 | + | 8 specific to the operation of the breast pump; and breast |
---|
| 2772 | + | 9 milk storage bags. |
---|
| 2773 | + | 10 "Breast pump collection and storage supplies" does not |
---|
| 2774 | + | 11 include: (1) bottles and bottle caps not specific to the |
---|
| 2775 | + | 12 operation of the breast pump; (2) breast pump travel bags |
---|
| 2776 | + | 13 and other similar carrying accessories, including ice |
---|
| 2777 | + | 14 packs, labels, and other similar products; (3) breast pump |
---|
| 2778 | + | 15 cleaning supplies; (4) nursing bras, bra pads, breast |
---|
| 2779 | + | 16 shells, and other similar products; and (5) creams, |
---|
| 2780 | + | 17 ointments, and other similar products that relieve |
---|
| 2781 | + | 18 breastfeeding-related symptoms or conditions of the |
---|
| 2782 | + | 19 breasts or nipples, unless sold as part of a breast pump |
---|
| 2783 | + | 20 kit that is pre-packaged by the breast pump manufacturer |
---|
| 2784 | + | 21 or distributor. |
---|
| 2785 | + | 22 "Breast pump kit" means a kit that: (1) contains no |
---|
| 2786 | + | 23 more than a breast pump, breast pump collection and |
---|
| 2787 | + | 24 storage supplies, a rechargeable battery for operating the |
---|
| 2788 | + | 25 breast pump, a breastmilk cooler, bottle stands, ice |
---|
| 2789 | + | 26 packs, and a breast pump carrying case; and (2) is |
---|
| 2790 | + | |
---|
| 2791 | + | |
---|
| 2792 | + | |
---|
| 2793 | + | |
---|
| 2794 | + | |
---|
| 2795 | + | HB3144 Enrolled - 78 - LRB103 26309 HLH 52670 b |
---|
| 2796 | + | |
---|
| 2797 | + | |
---|
| 2798 | + | HB3144 Enrolled- 79 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 79 - LRB103 26309 HLH 52670 b |
---|
| 2799 | + | HB3144 Enrolled - 79 - LRB103 26309 HLH 52670 b |
---|
| 2800 | + | 1 pre-packaged as a breast pump kit by the breast pump |
---|
| 2801 | + | 2 manufacturer or distributor. |
---|
| 2802 | + | 3 (34) Tangible personal property sold by or on behalf of |
---|
| 2803 | + | 4 the State Treasurer pursuant to the Revised Uniform Unclaimed |
---|
| 2804 | + | 5 Property Act. This item (34) is exempt from the provisions of |
---|
| 2805 | + | 6 Section 3-55. |
---|
| 2806 | + | 7 (35) Beginning on January 1, 2024, tangible personal |
---|
| 2807 | + | 8 property purchased by an active duty member of the armed |
---|
| 2808 | + | 9 forces of the United States who presents valid military |
---|
| 2809 | + | 10 identification and purchases the property using a form of |
---|
| 2810 | + | 11 payment where the federal government is the payor. The member |
---|
| 2811 | + | 12 of the armed forces must complete, at the point of sale, a form |
---|
| 2812 | + | 13 prescribed by the Department of Revenue documenting that the |
---|
| 2813 | + | 14 transaction is eligible for the exemption under this |
---|
| 2814 | + | 15 paragraph. Retailers must keep the form as documentation of |
---|
| 2815 | + | 16 the exemption in their records for a period of not less than 6 |
---|
| 2816 | + | 17 years. "Armed forces of the United States" means the United |
---|
| 2817 | + | 18 States Army, Navy, Air Force, Marine Corps, or Coast Guard. |
---|
| 2818 | + | 19 This paragraph is exempt from the provisions of Section 3-55. |
---|
| 2819 | + | 20 (36) Beginning on January 1, 2026, as further defined in |
---|
| 2820 | + | 21 Section 3-10, food prepared for immediate consumption and |
---|
| 2821 | + | 22 transferred incident to a sale of service subject to this Act |
---|
| 2822 | + | 23 or the Service Use Tax Act by an entity licensed under the |
---|
| 2823 | + | 24 Hospital Licensing Act, the Nursing Home Care Act, the |
---|
| 2824 | + | 25 Assisted Living and Shared Housing Act, the ID/DD Community |
---|
| 2825 | + | 26 Care Act, the MC/DD Act, the Specialized Mental Health |
---|
| 2826 | + | |
---|
| 2827 | + | |
---|
| 2828 | + | |
---|
| 2829 | + | |
---|
| 2830 | + | |
---|
| 2831 | + | HB3144 Enrolled - 79 - LRB103 26309 HLH 52670 b |
---|
| 2832 | + | |
---|
| 2833 | + | |
---|
| 2834 | + | HB3144 Enrolled- 80 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 80 - LRB103 26309 HLH 52670 b |
---|
| 2835 | + | HB3144 Enrolled - 80 - LRB103 26309 HLH 52670 b |
---|
| 2836 | + | 1 Rehabilitation Act of 2013, or the Child Care Act of 1969 or by |
---|
| 2837 | + | 2 an entity that holds a permit issued pursuant to the Life Care |
---|
| 2838 | + | 3 Facilities Act. This item (36) is exempt from the provisions |
---|
| 2839 | + | 4 of Section 3-55. |
---|
| 2840 | + | 5 (37) Beginning on January 1, 2026, as further defined in |
---|
| 2841 | + | 6 Section 3-10, food for human consumption that is to be |
---|
| 2842 | + | 7 consumed off the premises where it is sold (other than |
---|
| 2843 | + | 8 alcoholic beverages, food consisting of or infused with adult |
---|
| 2844 | + | 9 use cannabis, soft drinks, candy, and food that has been |
---|
| 2845 | + | 10 prepared for immediate consumption). This item (37) is exempt |
---|
| 2846 | + | 11 from the provisions of Section 3-55. |
---|
| 2847 | + | 12 (Source: P.A. 102-16, eff. 6-17-21; 102-700, Article 70, |
---|
| 2848 | + | 13 Section 70-15, eff. 4-19-22; 102-700, Article 75, Section |
---|
| 2849 | + | 14 75-15, eff. 4-19-22; 102-1026, eff. 5-27-22; 103-9, Article 5, |
---|
| 2850 | + | 15 Section 5-15, eff. 6-7-23; 103-9, Article 15, Section 15-15, |
---|
| 2851 | + | 16 eff. 6-7-23; 103-154, eff. 6-30-23; 103-384, eff. 1-1-24; |
---|
| 2852 | + | 17 revised 12-12-23.) |
---|
| 2853 | + | 18 (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10) |
---|
| 2854 | + | 19 Sec. 3-10. Rate of tax. Unless otherwise provided in this |
---|
| 2855 | + | 20 Section, the tax imposed by this Act is at the rate of 6.25% of |
---|
| 2856 | + | 21 the "selling price", as defined in Section 2 of the Service Use |
---|
| 2857 | + | 22 Tax Act, of the tangible personal property. For the purpose of |
---|
| 2858 | + | 23 computing this tax, in no event shall the "selling price" be |
---|
| 2859 | + | 24 less than the cost price to the serviceman of the tangible |
---|
| 2860 | + | 25 personal property transferred. The selling price of each item |
---|
| 2861 | + | |
---|
| 2862 | + | |
---|
| 2863 | + | |
---|
| 2864 | + | |
---|
| 2865 | + | |
---|
| 2866 | + | HB3144 Enrolled - 80 - LRB103 26309 HLH 52670 b |
---|
| 2867 | + | |
---|
| 2868 | + | |
---|
| 2869 | + | HB3144 Enrolled- 81 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 81 - LRB103 26309 HLH 52670 b |
---|
| 2870 | + | HB3144 Enrolled - 81 - LRB103 26309 HLH 52670 b |
---|
| 2871 | + | 1 of tangible personal property transferred as an incident of a |
---|
| 2872 | + | 2 sale of service may be shown as a distinct and separate item on |
---|
| 2873 | + | 3 the serviceman's billing to the service customer. If the |
---|
| 2874 | + | 4 selling price is not so shown, the selling price of the |
---|
| 2875 | + | 5 tangible personal property is deemed to be 50% of the |
---|
| 2876 | + | 6 serviceman's entire billing to the service customer. When, |
---|
| 2877 | + | 7 however, a serviceman contracts to design, develop, and |
---|
| 2878 | + | 8 produce special order machinery or equipment, the tax imposed |
---|
| 2879 | + | 9 by this Act shall be based on the serviceman's cost price of |
---|
| 2880 | + | 10 the tangible personal property transferred incident to the |
---|
| 2881 | + | 11 completion of the contract. |
---|
| 2882 | + | 12 Beginning on July 1, 2000 and through December 31, 2000, |
---|
| 2883 | + | 13 with respect to motor fuel, as defined in Section 1.1 of the |
---|
| 2884 | + | 14 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of |
---|
| 2885 | + | 15 the Use Tax Act, the tax is imposed at the rate of 1.25%. |
---|
| 2886 | + | 16 With respect to gasohol, as defined in the Use Tax Act, the |
---|
| 2887 | + | 17 tax imposed by this Act shall apply to (i) 70% of the cost |
---|
| 2888 | + | 18 price of property transferred as an incident to the sale of |
---|
| 2889 | + | 19 service on or after January 1, 1990, and before July 1, 2003, |
---|
| 2890 | + | 20 (ii) 80% of the selling price of property transferred as an |
---|
| 2891 | + | 21 incident to the sale of service on or after July 1, 2003 and on |
---|
| 2892 | + | 22 or before July 1, 2017, (iii) 100% of the selling price of |
---|
| 2893 | + | 23 property transferred as an incident to the sale of service |
---|
| 2894 | + | 24 after July 1, 2017 and prior to January 1, 2024, (iv) 90% of |
---|
| 2895 | + | 25 the selling price of property transferred as an incident to |
---|
| 2896 | + | 26 the sale of service on or after January 1, 2024 and on or |
---|
| 2897 | + | |
---|
| 2898 | + | |
---|
| 2899 | + | |
---|
| 2900 | + | |
---|
| 2901 | + | |
---|
| 2902 | + | HB3144 Enrolled - 81 - LRB103 26309 HLH 52670 b |
---|
| 2903 | + | |
---|
| 2904 | + | |
---|
| 2905 | + | HB3144 Enrolled- 82 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 82 - LRB103 26309 HLH 52670 b |
---|
| 2906 | + | HB3144 Enrolled - 82 - LRB103 26309 HLH 52670 b |
---|
| 2907 | + | 1 before December 31, 2028, and (v) 100% of the selling price of |
---|
| 2908 | + | 2 property transferred as an incident to the sale of service |
---|
| 2909 | + | 3 after December 31, 2028. If, at any time, however, the tax |
---|
| 2910 | + | 4 under this Act on sales of gasohol, as defined in the Use Tax |
---|
| 2911 | + | 5 Act, is imposed at the rate of 1.25%, then the tax imposed by |
---|
| 2912 | + | 6 this Act applies to 100% of the proceeds of sales of gasohol |
---|
| 2913 | + | 7 made during that time. |
---|
| 2914 | + | 8 With respect to mid-range ethanol blends, as defined in |
---|
| 2915 | + | 9 Section 3-44.3 of the Use Tax Act, the tax imposed by this Act |
---|
| 2916 | + | 10 applies to (i) 80% of the selling price of property |
---|
| 2917 | + | 11 transferred as an incident to the sale of service on or after |
---|
| 2918 | + | 12 January 1, 2024 and on or before December 31, 2028 and (ii) |
---|
| 2919 | + | 13 100% of the selling price of property transferred as an |
---|
| 2920 | + | 14 incident to the sale of service after December 31, 2028. If, at |
---|
| 2921 | + | 15 any time, however, the tax under this Act on sales of mid-range |
---|
| 2922 | + | 16 ethanol blends is imposed at the rate of 1.25%, then the tax |
---|
| 2923 | + | 17 imposed by this Act applies to 100% of the selling price of |
---|
| 2924 | + | 18 mid-range ethanol blends transferred as an incident to the |
---|
| 2925 | + | 19 sale of service during that time. |
---|
| 2926 | + | 20 With respect to majority blended ethanol fuel, as defined |
---|
| 2927 | + | 21 in the Use Tax Act, the tax imposed by this Act does not apply |
---|
| 2928 | + | 22 to the selling price of property transferred as an incident to |
---|
| 2929 | + | 23 the sale of service on or after July 1, 2003 and on or before |
---|
| 2930 | + | 24 December 31, 2028 but applies to 100% of the selling price |
---|
| 2931 | + | 25 thereafter. |
---|
| 2932 | + | 26 With respect to biodiesel blends, as defined in the Use |
---|
| 2933 | + | |
---|
| 2934 | + | |
---|
| 2935 | + | |
---|
| 2936 | + | |
---|
| 2937 | + | |
---|
| 2938 | + | HB3144 Enrolled - 82 - LRB103 26309 HLH 52670 b |
---|
| 2939 | + | |
---|
| 2940 | + | |
---|
| 2941 | + | HB3144 Enrolled- 83 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 83 - LRB103 26309 HLH 52670 b |
---|
| 2942 | + | HB3144 Enrolled - 83 - LRB103 26309 HLH 52670 b |
---|
| 2943 | + | 1 Tax Act, with no less than 1% and no more than 10% biodiesel, |
---|
| 2944 | + | 2 the tax imposed by this Act applies to (i) 80% of the selling |
---|
| 2945 | + | 3 price of property transferred as an incident to the sale of |
---|
| 2946 | + | 4 service on or after July 1, 2003 and on or before December 31, |
---|
| 2947 | + | 5 2018 and (ii) 100% of the proceeds of the selling price after |
---|
| 2948 | + | 6 December 31, 2018 and before January 1, 2024. On and after |
---|
| 2949 | + | 7 January 1, 2024 and on or before December 31, 2030, the |
---|
| 2950 | + | 8 taxation of biodiesel, renewable diesel, and biodiesel blends |
---|
| 2951 | + | 9 shall be as provided in Section 3-5.1 of the Use Tax Act. If, |
---|
| 2952 | + | 10 at any time, however, the tax under this Act on sales of |
---|
| 2953 | + | 11 biodiesel blends, as defined in the Use Tax Act, with no less |
---|
| 2954 | + | 12 than 1% and no more than 10% biodiesel is imposed at the rate |
---|
| 2955 | + | 13 of 1.25%, then the tax imposed by this Act applies to 100% of |
---|
| 2956 | + | 14 the proceeds of sales of biodiesel blends with no less than 1% |
---|
| 2957 | + | 15 and no more than 10% biodiesel made during that time. |
---|
| 2958 | + | 16 With respect to biodiesel, as defined in the Use Tax Act, |
---|
| 2959 | + | 17 and biodiesel blends, as defined in the Use Tax Act, with more |
---|
| 2960 | + | 18 than 10% but no more than 99% biodiesel material, the tax |
---|
| 2961 | + | 19 imposed by this Act does not apply to the proceeds of the |
---|
| 2962 | + | 20 selling price of property transferred as an incident to the |
---|
| 2963 | + | 21 sale of service on or after July 1, 2003 and on or before |
---|
| 2964 | + | 22 December 31, 2023. On and after January 1, 2024 and on or |
---|
| 2965 | + | 23 before December 31, 2030, the taxation of biodiesel, renewable |
---|
| 2966 | + | 24 diesel, and biodiesel blends shall be as provided in Section |
---|
| 2967 | + | 25 3-5.1 of the Use Tax Act. |
---|
| 2968 | + | 26 At the election of any registered serviceman made for each |
---|
| 2969 | + | |
---|
| 2970 | + | |
---|
| 2971 | + | |
---|
| 2972 | + | |
---|
| 2973 | + | |
---|
| 2974 | + | HB3144 Enrolled - 83 - LRB103 26309 HLH 52670 b |
---|
| 2975 | + | |
---|
| 2976 | + | |
---|
| 2977 | + | HB3144 Enrolled- 84 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 84 - LRB103 26309 HLH 52670 b |
---|
| 2978 | + | HB3144 Enrolled - 84 - LRB103 26309 HLH 52670 b |
---|
| 2979 | + | 1 fiscal year, sales of service in which the aggregate annual |
---|
| 2980 | + | 2 cost price of tangible personal property transferred as an |
---|
| 2981 | + | 3 incident to the sales of service is less than 35%, or 75% in |
---|
| 2982 | + | 4 the case of servicemen transferring prescription drugs or |
---|
| 2983 | + | 5 servicemen engaged in graphic arts production, of the |
---|
| 2984 | + | 6 aggregate annual total gross receipts from all sales of |
---|
| 2985 | + | 7 service, the tax imposed by this Act shall be based on the |
---|
| 2986 | + | 8 serviceman's cost price of the tangible personal property |
---|
| 2987 | + | 9 transferred incident to the sale of those services. |
---|
| 2988 | + | 10 Until July 1, 2022 and from beginning again on July 1, 2023 |
---|
| 2989 | + | 11 through December 31, 2025, the tax shall be imposed at the rate |
---|
| 2990 | + | 12 of 1% on food prepared for immediate consumption and |
---|
| 2991 | + | 13 transferred incident to a sale of service subject to this Act |
---|
| 2992 | + | 14 or the Service Use Tax Act by an entity licensed under the |
---|
| 2993 | + | 15 Hospital Licensing Act, the Nursing Home Care Act, the |
---|
| 2994 | + | 16 Assisted Living and Shared Housing Act, the ID/DD Community |
---|
| 2995 | + | 17 Care Act, the MC/DD Act, the Specialized Mental Health |
---|
| 2996 | + | 18 Rehabilitation Act of 2013, or the Child Care Act of 1969, or |
---|
| 2997 | + | 19 an entity that holds a permit issued pursuant to the Life Care |
---|
| 2998 | + | 20 Facilities Act. Until July 1, 2022 and from beginning again on |
---|
| 2999 | + | 21 July 1, 2023 through December 31, 2025, the tax shall also be |
---|
| 3000 | + | 22 imposed at the rate of 1% on food for human consumption that is |
---|
| 3001 | + | 23 to be consumed off the premises where it is sold (other than |
---|
| 3002 | + | 24 alcoholic beverages, food consisting of or infused with adult |
---|
| 3003 | + | 25 use cannabis, soft drinks, and food that has been prepared for |
---|
| 3004 | + | 26 immediate consumption and is not otherwise included in this |
---|
| 3005 | + | |
---|
| 3006 | + | |
---|
| 3007 | + | |
---|
| 3008 | + | |
---|
| 3009 | + | |
---|
| 3010 | + | HB3144 Enrolled - 84 - LRB103 26309 HLH 52670 b |
---|
| 3011 | + | |
---|
| 3012 | + | |
---|
| 3013 | + | HB3144 Enrolled- 85 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 85 - LRB103 26309 HLH 52670 b |
---|
| 3014 | + | HB3144 Enrolled - 85 - LRB103 26309 HLH 52670 b |
---|
| 3015 | + | 1 paragraph). |
---|
| 3016 | + | 2 Beginning on July 1, 2022 and until July 1, 2023, the tax |
---|
| 3017 | + | 3 shall be imposed at the rate of 0% on food prepared for |
---|
| 3018 | + | 4 immediate consumption and transferred incident to a sale of |
---|
| 3019 | + | 5 service subject to this Act or the Service Use Tax Act by an |
---|
| 3020 | + | 6 entity licensed under the Hospital Licensing Act, the Nursing |
---|
| 3021 | + | 7 Home Care Act, the Assisted Living and Shared Housing Act, the |
---|
| 3022 | + | 8 ID/DD Community Care Act, the MC/DD Act, the Specialized |
---|
| 3023 | + | 9 Mental Health Rehabilitation Act of 2013, or the Child Care |
---|
| 3024 | + | 10 Act of 1969, or an entity that holds a permit issued pursuant |
---|
| 3025 | + | 11 to the Life Care Facilities Act. Beginning July 1, 2022 and |
---|
| 3026 | + | 12 until July 1, 2023, the tax shall also be imposed at the rate |
---|
| 3027 | + | 13 of 0% on food for human consumption that is to be consumed off |
---|
| 3028 | + | 14 the premises where it is sold (other than alcoholic beverages, |
---|
| 3029 | + | 15 food consisting of or infused with adult use cannabis, soft |
---|
| 3030 | + | 16 drinks, and food that has been prepared for immediate |
---|
| 3031 | + | 17 consumption and is not otherwise included in this paragraph). |
---|
| 3032 | + | 18 On and after January 1, 2026, food prepared for immediate |
---|
| 3033 | + | 19 consumption and transferred incident to a sale of service |
---|
| 3034 | + | 20 subject to this Act or the Service Use Tax Act by an entity |
---|
| 3035 | + | 21 licensed under the Hospital Licensing Act, the Nursing Home |
---|
| 3036 | + | 22 Care Act, the Assisted Living and Shared Housing Act, the |
---|
| 3037 | + | 23 ID/DD Community Care Act, the MC/DD Act, the Specialized |
---|
| 3038 | + | 24 Mental Health Rehabilitation Act of 2013, or the Child Care |
---|
| 3039 | + | 25 Act of 1969, or an entity that holds a permit issued pursuant |
---|
| 3040 | + | 26 to the Life Care Facilities Act is exempt from the tax imposed |
---|
| 3041 | + | |
---|
| 3042 | + | |
---|
| 3043 | + | |
---|
| 3044 | + | |
---|
| 3045 | + | |
---|
| 3046 | + | HB3144 Enrolled - 85 - LRB103 26309 HLH 52670 b |
---|
| 3047 | + | |
---|
| 3048 | + | |
---|
| 3049 | + | HB3144 Enrolled- 86 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 86 - LRB103 26309 HLH 52670 b |
---|
| 3050 | + | HB3144 Enrolled - 86 - LRB103 26309 HLH 52670 b |
---|
| 3051 | + | 1 by this Act. On and after January 1, 2026, food for human |
---|
| 3052 | + | 2 consumption that is to be consumed off the premises where it is |
---|
| 3053 | + | 3 sold (other than alcoholic beverages, food consisting of or |
---|
| 3054 | + | 4 infused with adult use cannabis, soft drinks, candy, and food |
---|
| 3055 | + | 5 that has been prepared for immediate consumption and is not |
---|
| 3056 | + | 6 otherwise included in this paragraph) is exempt from the tax |
---|
| 3057 | + | 7 imposed by this Act. |
---|
| 3058 | + | 8 The tax shall also be imposed at the rate of 1% on |
---|
| 3059 | + | 9 prescription and nonprescription medicines, drugs, medical |
---|
| 3060 | + | 10 appliances, products classified as Class III medical devices |
---|
| 3061 | + | 11 by the United States Food and Drug Administration that are |
---|
| 3062 | + | 12 used for cancer treatment pursuant to a prescription, as well |
---|
| 3063 | + | 13 as any accessories and components related to those devices, |
---|
| 3064 | + | 14 modifications to a motor vehicle for the purpose of rendering |
---|
| 3065 | + | 15 it usable by a person with a disability, and insulin, blood |
---|
| 3066 | + | 16 sugar testing materials, syringes, and needles used by human |
---|
| 3067 | + | 17 diabetics. For the purposes of this Section, until September |
---|
| 3068 | + | 18 1, 2009: the term "soft drinks" means any complete, finished, |
---|
| 3069 | + | 19 ready-to-use, non-alcoholic drink, whether carbonated or not, |
---|
| 3070 | + | 20 including, but not limited to, soda water, cola, fruit juice, |
---|
| 3071 | + | 21 vegetable juice, carbonated water, and all other preparations |
---|
| 3072 | + | 22 commonly known as soft drinks of whatever kind or description |
---|
| 3073 | + | 23 that are contained in any closed or sealed can, carton, or |
---|
| 3074 | + | 24 container, regardless of size; but "soft drinks" does not |
---|
| 3075 | + | 25 include coffee, tea, non-carbonated water, infant formula, |
---|
| 3076 | + | 26 milk or milk products as defined in the Grade A Pasteurized |
---|
| 3077 | + | |
---|
| 3078 | + | |
---|
| 3079 | + | |
---|
| 3080 | + | |
---|
| 3081 | + | |
---|
| 3082 | + | HB3144 Enrolled - 86 - LRB103 26309 HLH 52670 b |
---|
| 3083 | + | |
---|
| 3084 | + | |
---|
| 3085 | + | HB3144 Enrolled- 87 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 87 - LRB103 26309 HLH 52670 b |
---|
| 3086 | + | HB3144 Enrolled - 87 - LRB103 26309 HLH 52670 b |
---|
| 3087 | + | 1 Milk and Milk Products Act, or drinks containing 50% or more |
---|
| 3088 | + | 2 natural fruit or vegetable juice. |
---|
| 3089 | + | 3 Notwithstanding any other provisions of this Act, |
---|
| 3090 | + | 4 beginning September 1, 2009, "soft drinks" means non-alcoholic |
---|
| 3091 | + | 5 beverages that contain natural or artificial sweeteners. "Soft |
---|
| 3092 | + | 6 drinks" does not include beverages that contain milk or milk |
---|
| 3093 | + | 7 products, soy, rice or similar milk substitutes, or greater |
---|
| 3094 | + | 8 than 50% of vegetable or fruit juice by volume. |
---|
| 3095 | + | 9 Until August 1, 2009, and notwithstanding any other |
---|
| 3096 | + | 10 provisions of this Act, "food for human consumption that is to |
---|
| 3097 | + | 11 be consumed off the premises where it is sold" includes all |
---|
| 3098 | + | 12 food sold through a vending machine, except soft drinks and |
---|
| 3099 | + | 13 food products that are dispensed hot from a vending machine, |
---|
| 3100 | + | 14 regardless of the location of the vending machine. Beginning |
---|
| 3101 | + | 15 August 1, 2009, and notwithstanding any other provisions of |
---|
| 3102 | + | 16 this Act, "food for human consumption that is to be consumed |
---|
| 3103 | + | 17 off the premises where it is sold" includes all food sold |
---|
| 3104 | + | 18 through a vending machine, except soft drinks, candy, and food |
---|
| 3105 | + | 19 products that are dispensed hot from a vending machine, |
---|
| 3106 | + | 20 regardless of the location of the vending machine. |
---|
| 3107 | + | 21 Notwithstanding any other provisions of this Act, |
---|
| 3108 | + | 22 beginning September 1, 2009, "food for human consumption that |
---|
| 3109 | + | 23 is to be consumed off the premises where it is sold" does not |
---|
| 3110 | + | 24 include candy. For purposes of this Section, "candy" means a |
---|
| 3111 | + | 25 preparation of sugar, honey, or other natural or artificial |
---|
| 3112 | + | 26 sweeteners in combination with chocolate, fruits, nuts or |
---|
| 3113 | + | |
---|
| 3114 | + | |
---|
| 3115 | + | |
---|
| 3116 | + | |
---|
| 3117 | + | |
---|
| 3118 | + | HB3144 Enrolled - 87 - LRB103 26309 HLH 52670 b |
---|
| 3119 | + | |
---|
| 3120 | + | |
---|
| 3121 | + | HB3144 Enrolled- 88 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 88 - LRB103 26309 HLH 52670 b |
---|
| 3122 | + | HB3144 Enrolled - 88 - LRB103 26309 HLH 52670 b |
---|
| 3123 | + | 1 other ingredients or flavorings in the form of bars, drops, or |
---|
| 3124 | + | 2 pieces. "Candy" does not include any preparation that contains |
---|
| 3125 | + | 3 flour or requires refrigeration. |
---|
| 3126 | + | 4 Notwithstanding any other provisions of this Act, |
---|
| 3127 | + | 5 beginning September 1, 2009, "nonprescription medicines and |
---|
| 3128 | + | 6 drugs" does not include grooming and hygiene products. For |
---|
| 3129 | + | 7 purposes of this Section, "grooming and hygiene products" |
---|
| 3130 | + | 8 includes, but is not limited to, soaps and cleaning solutions, |
---|
| 3131 | + | 9 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan |
---|
| 3132 | + | 10 lotions and screens, unless those products are available by |
---|
| 3133 | + | 11 prescription only, regardless of whether the products meet the |
---|
| 3134 | + | 12 definition of "over-the-counter-drugs". For the purposes of |
---|
| 3135 | + | 13 this paragraph, "over-the-counter-drug" means a drug for human |
---|
| 3136 | + | 14 use that contains a label that identifies the product as a drug |
---|
| 3137 | + | 15 as required by 21 CFR 201.66. The "over-the-counter-drug" |
---|
| 3138 | + | 16 label includes: |
---|
| 3139 | + | 17 (A) a "Drug Facts" panel; or |
---|
| 3140 | + | 18 (B) a statement of the "active ingredient(s)" with a |
---|
| 3141 | + | 19 list of those ingredients contained in the compound, |
---|
| 3142 | + | 20 substance or preparation. |
---|
| 3143 | + | 21 Beginning on January 1, 2014 (the effective date of Public |
---|
| 3144 | + | 22 Act 98-122), "prescription and nonprescription medicines and |
---|
| 3145 | + | 23 drugs" includes medical cannabis purchased from a registered |
---|
| 3146 | + | 24 dispensing organization under the Compassionate Use of Medical |
---|
| 3147 | + | 25 Cannabis Program Act. |
---|
| 3148 | + | 26 As used in this Section, "adult use cannabis" means |
---|
| 3149 | + | |
---|
| 3150 | + | |
---|
| 3151 | + | |
---|
| 3152 | + | |
---|
| 3153 | + | |
---|
| 3154 | + | HB3144 Enrolled - 88 - LRB103 26309 HLH 52670 b |
---|
| 3155 | + | |
---|
| 3156 | + | |
---|
| 3157 | + | HB3144 Enrolled- 89 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 89 - LRB103 26309 HLH 52670 b |
---|
| 3158 | + | HB3144 Enrolled - 89 - LRB103 26309 HLH 52670 b |
---|
| 3159 | + | 1 cannabis subject to tax under the Cannabis Cultivation |
---|
| 3160 | + | 2 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law |
---|
| 3161 | + | 3 and does not include cannabis subject to tax under the |
---|
| 3162 | + | 4 Compassionate Use of Medical Cannabis Program Act. |
---|
| 3163 | + | 5 (Source: P.A. 102-4, eff. 4-27-21; 102-16, eff. 6-17-21; |
---|
| 3164 | + | 6 102-700, Article 20, Section 20-15, eff. 4-19-22; 102-700, |
---|
| 3165 | + | 7 Article 60, Section 60-25, eff. 4-19-22; 103-9, eff. 6-7-23; |
---|
| 3166 | + | 8 103-154, eff. 6-30-23.) |
---|
| 3167 | + | 9 Section 20. The Retailers' Occupation Tax Act is amended |
---|
| 3168 | + | 10 by changing Sections 2-5, 2-10, and 2-27 as follows: |
---|
| 3169 | + | 11 (35 ILCS 120/2-5) |
---|
| 3170 | + | 12 Sec. 2-5. Exemptions. Gross receipts from proceeds from |
---|
| 3171 | + | 13 the sale of the following tangible personal property are |
---|
| 3172 | + | 14 exempt from the tax imposed by this Act: |
---|
| 3173 | + | 15 (1) Farm chemicals. |
---|
| 3174 | + | 16 (2) Farm machinery and equipment, both new and used, |
---|
| 3175 | + | 17 including that manufactured on special order, certified by |
---|
| 3176 | + | 18 the purchaser to be used primarily for production |
---|
| 3177 | + | 19 agriculture or State or federal agricultural programs, |
---|
| 3178 | + | 20 including individual replacement parts for the machinery |
---|
| 3179 | + | 21 and equipment, including machinery and equipment purchased |
---|
| 3180 | + | 22 for lease, and including implements of husbandry defined |
---|
| 3181 | + | 23 in Section 1-130 of the Illinois Vehicle Code, farm |
---|
| 3182 | + | 24 machinery and agricultural chemical and fertilizer |
---|
| 3183 | + | |
---|
| 3184 | + | |
---|
| 3185 | + | |
---|
| 3186 | + | |
---|
| 3187 | + | |
---|
| 3188 | + | HB3144 Enrolled - 89 - LRB103 26309 HLH 52670 b |
---|
| 3189 | + | |
---|
| 3190 | + | |
---|
| 3191 | + | HB3144 Enrolled- 90 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 90 - LRB103 26309 HLH 52670 b |
---|
| 3192 | + | HB3144 Enrolled - 90 - LRB103 26309 HLH 52670 b |
---|
| 3193 | + | 1 spreaders, and nurse wagons required to be registered |
---|
| 3194 | + | 2 under Section 3-809 of the Illinois Vehicle Code, but |
---|
| 3195 | + | 3 excluding other motor vehicles required to be registered |
---|
| 3196 | + | 4 under the Illinois Vehicle Code. Horticultural polyhouses |
---|
| 3197 | + | 5 or hoop houses used for propagating, growing, or |
---|
| 3198 | + | 6 overwintering plants shall be considered farm machinery |
---|
| 3199 | + | 7 and equipment under this item (2). Agricultural chemical |
---|
| 3200 | + | 8 tender tanks and dry boxes shall include units sold |
---|
| 3201 | + | 9 separately from a motor vehicle required to be licensed |
---|
| 3202 | + | 10 and units sold mounted on a motor vehicle required to be |
---|
| 3203 | + | 11 licensed, if the selling price of the tender is separately |
---|
| 3204 | + | 12 stated. |
---|
| 3205 | + | 13 Farm machinery and equipment shall include precision |
---|
| 3206 | + | 14 farming equipment that is installed or purchased to be |
---|
| 3207 | + | 15 installed on farm machinery and equipment including, but |
---|
| 3208 | + | 16 not limited to, tractors, harvesters, sprayers, planters, |
---|
| 3209 | + | 17 seeders, or spreaders. Precision farming equipment |
---|
| 3210 | + | 18 includes, but is not limited to, soil testing sensors, |
---|
| 3211 | + | 19 computers, monitors, software, global positioning and |
---|
| 3212 | + | 20 mapping systems, and other such equipment. |
---|
| 3213 | + | 21 Farm machinery and equipment also includes computers, |
---|
| 3214 | + | 22 sensors, software, and related equipment used primarily in |
---|
| 3215 | + | 23 the computer-assisted operation of production agriculture |
---|
| 3216 | + | 24 facilities, equipment, and activities such as, but not |
---|
| 3217 | + | 25 limited to, the collection, monitoring, and correlation of |
---|
| 3218 | + | 26 animal and crop data for the purpose of formulating animal |
---|
| 3219 | + | |
---|
| 3220 | + | |
---|
| 3221 | + | |
---|
| 3222 | + | |
---|
| 3223 | + | |
---|
| 3224 | + | HB3144 Enrolled - 90 - LRB103 26309 HLH 52670 b |
---|
| 3225 | + | |
---|
| 3226 | + | |
---|
| 3227 | + | HB3144 Enrolled- 91 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 91 - LRB103 26309 HLH 52670 b |
---|
| 3228 | + | HB3144 Enrolled - 91 - LRB103 26309 HLH 52670 b |
---|
| 3229 | + | 1 diets and agricultural chemicals. |
---|
| 3230 | + | 2 Beginning on January 1, 2024, farm machinery and |
---|
| 3231 | + | 3 equipment also includes electrical power generation |
---|
| 3232 | + | 4 equipment used primarily for production agriculture. |
---|
| 3233 | + | 5 This item (2) is exempt from the provisions of Section |
---|
| 3234 | + | 6 2-70. |
---|
| 3235 | + | 7 (3) Until July 1, 2003, distillation machinery and |
---|
| 3236 | + | 8 equipment, sold as a unit or kit, assembled or installed |
---|
| 3237 | + | 9 by the retailer, certified by the user to be used only for |
---|
| 3238 | + | 10 the production of ethyl alcohol that will be used for |
---|
| 3239 | + | 11 consumption as motor fuel or as a component of motor fuel |
---|
| 3240 | + | 12 for the personal use of the user, and not subject to sale |
---|
| 3241 | + | 13 or resale. |
---|
| 3242 | + | 14 (4) Until July 1, 2003 and beginning again September |
---|
| 3243 | + | 15 1, 2004 through August 30, 2014, graphic arts machinery |
---|
| 3244 | + | 16 and equipment, including repair and replacement parts, |
---|
| 3245 | + | 17 both new and used, and including that manufactured on |
---|
| 3246 | + | 18 special order or purchased for lease, certified by the |
---|
| 3247 | + | 19 purchaser to be used primarily for graphic arts |
---|
| 3248 | + | 20 production. Equipment includes chemicals or chemicals |
---|
| 3249 | + | 21 acting as catalysts but only if the chemicals or chemicals |
---|
| 3250 | + | 22 acting as catalysts effect a direct and immediate change |
---|
| 3251 | + | 23 upon a graphic arts product. Beginning on July 1, 2017, |
---|
| 3252 | + | 24 graphic arts machinery and equipment is included in the |
---|
| 3253 | + | 25 manufacturing and assembling machinery and equipment |
---|
| 3254 | + | 26 exemption under paragraph (14). |
---|
| 3255 | + | |
---|
| 3256 | + | |
---|
| 3257 | + | |
---|
| 3258 | + | |
---|
| 3259 | + | |
---|
| 3260 | + | HB3144 Enrolled - 91 - LRB103 26309 HLH 52670 b |
---|
| 3261 | + | |
---|
| 3262 | + | |
---|
| 3263 | + | HB3144 Enrolled- 92 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 92 - LRB103 26309 HLH 52670 b |
---|
| 3264 | + | HB3144 Enrolled - 92 - LRB103 26309 HLH 52670 b |
---|
| 3265 | + | 1 (5) A motor vehicle that is used for automobile |
---|
| 3266 | + | 2 renting, as defined in the Automobile Renting Occupation |
---|
| 3267 | + | 3 and Use Tax Act. This paragraph is exempt from the |
---|
| 3268 | + | 4 provisions of Section 2-70. |
---|
| 3269 | + | 5 (6) Personal property sold by a teacher-sponsored |
---|
| 3270 | + | 6 student organization affiliated with an elementary or |
---|
| 3271 | + | 7 secondary school located in Illinois. |
---|
| 3272 | + | 8 (7) Until July 1, 2003, proceeds of that portion of |
---|
| 3273 | + | 9 the selling price of a passenger car the sale of which is |
---|
| 3274 | + | 10 subject to the Replacement Vehicle Tax. |
---|
| 3275 | + | 11 (8) Personal property sold to an Illinois county fair |
---|
| 3276 | + | 12 association for use in conducting, operating, or promoting |
---|
| 3277 | + | 13 the county fair. |
---|
| 3278 | + | 14 (9) Personal property sold to a not-for-profit arts or |
---|
| 3279 | + | 15 cultural organization that establishes, by proof required |
---|
| 3280 | + | 16 by the Department by rule, that it has received an |
---|
| 3281 | + | 17 exemption under Section 501(c)(3) of the Internal Revenue |
---|
| 3282 | + | 18 Code and that is organized and operated primarily for the |
---|
| 3283 | + | 19 presentation or support of arts or cultural programming, |
---|
| 3284 | + | 20 activities, or services. These organizations include, but |
---|
| 3285 | + | 21 are not limited to, music and dramatic arts organizations |
---|
| 3286 | + | 22 such as symphony orchestras and theatrical groups, arts |
---|
| 3287 | + | 23 and cultural service organizations, local arts councils, |
---|
| 3288 | + | 24 visual arts organizations, and media arts organizations. |
---|
| 3289 | + | 25 On and after July 1, 2001 (the effective date of Public Act |
---|
| 3290 | + | 26 92-35), however, an entity otherwise eligible for this |
---|
| 3291 | + | |
---|
| 3292 | + | |
---|
| 3293 | + | |
---|
| 3294 | + | |
---|
| 3295 | + | |
---|
| 3296 | + | HB3144 Enrolled - 92 - LRB103 26309 HLH 52670 b |
---|
| 3297 | + | |
---|
| 3298 | + | |
---|
| 3299 | + | HB3144 Enrolled- 93 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 93 - LRB103 26309 HLH 52670 b |
---|
| 3300 | + | HB3144 Enrolled - 93 - LRB103 26309 HLH 52670 b |
---|
| 3301 | + | 1 exemption shall not make tax-free purchases unless it has |
---|
| 3302 | + | 2 an active identification number issued by the Department. |
---|
| 3303 | + | 3 (10) Personal property sold by a corporation, society, |
---|
| 3304 | + | 4 association, foundation, institution, or organization, |
---|
| 3305 | + | 5 other than a limited liability company, that is organized |
---|
| 3306 | + | 6 and operated as a not-for-profit service enterprise for |
---|
| 3307 | + | 7 the benefit of persons 65 years of age or older if the |
---|
| 3308 | + | 8 personal property was not purchased by the enterprise for |
---|
| 3309 | + | 9 the purpose of resale by the enterprise. |
---|
| 3310 | + | 10 (11) Except as otherwise provided in this Section, |
---|
| 3311 | + | 11 personal property sold to a governmental body, to a |
---|
| 3312 | + | 12 corporation, society, association, foundation, or |
---|
| 3313 | + | 13 institution organized and operated exclusively for |
---|
| 3314 | + | 14 charitable, religious, or educational purposes, or to a |
---|
| 3315 | + | 15 not-for-profit corporation, society, association, |
---|
| 3316 | + | 16 foundation, institution, or organization that has no |
---|
| 3317 | + | 17 compensated officers or employees and that is organized |
---|
| 3318 | + | 18 and operated primarily for the recreation of persons 55 |
---|
| 3319 | + | 19 years of age or older. A limited liability company may |
---|
| 3320 | + | 20 qualify for the exemption under this paragraph only if the |
---|
| 3321 | + | 21 limited liability company is organized and operated |
---|
| 3322 | + | 22 exclusively for educational purposes. On and after July 1, |
---|
| 3323 | + | 23 1987, however, no entity otherwise eligible for this |
---|
| 3324 | + | 24 exemption shall make tax-free purchases unless it has an |
---|
| 3325 | + | 25 active identification number issued by the Department. |
---|
| 3326 | + | 26 (12) (Blank). |
---|
| 3327 | + | |
---|
| 3328 | + | |
---|
| 3329 | + | |
---|
| 3330 | + | |
---|
| 3331 | + | |
---|
| 3332 | + | HB3144 Enrolled - 93 - LRB103 26309 HLH 52670 b |
---|
| 3333 | + | |
---|
| 3334 | + | |
---|
| 3335 | + | HB3144 Enrolled- 94 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 94 - LRB103 26309 HLH 52670 b |
---|
| 3336 | + | HB3144 Enrolled - 94 - LRB103 26309 HLH 52670 b |
---|
| 3337 | + | 1 (12-5) On and after July 1, 2003 and through June 30, |
---|
| 3338 | + | 2 2004, motor vehicles of the second division with a gross |
---|
| 3339 | + | 3 vehicle weight in excess of 8,000 pounds that are subject |
---|
| 3340 | + | 4 to the commercial distribution fee imposed under Section |
---|
| 3341 | + | 5 3-815.1 of the Illinois Vehicle Code. Beginning on July 1, |
---|
| 3342 | + | 6 2004 and through June 30, 2005, the use in this State of |
---|
| 3343 | + | 7 motor vehicles of the second division: (i) with a gross |
---|
| 3344 | + | 8 vehicle weight rating in excess of 8,000 pounds; (ii) that |
---|
| 3345 | + | 9 are subject to the commercial distribution fee imposed |
---|
| 3346 | + | 10 under Section 3-815.1 of the Illinois Vehicle Code; and |
---|
| 3347 | + | 11 (iii) that are primarily used for commercial purposes. |
---|
| 3348 | + | 12 Through June 30, 2005, this exemption applies to repair |
---|
| 3349 | + | 13 and replacement parts added after the initial purchase of |
---|
| 3350 | + | 14 such a motor vehicle if that motor vehicle is used in a |
---|
| 3351 | + | 15 manner that would qualify for the rolling stock exemption |
---|
| 3352 | + | 16 otherwise provided for in this Act. For purposes of this |
---|
| 3353 | + | 17 paragraph, "used for commercial purposes" means the |
---|
| 3354 | + | 18 transportation of persons or property in furtherance of |
---|
| 3355 | + | 19 any commercial or industrial enterprise whether for-hire |
---|
| 3356 | + | 20 or not. |
---|
| 3357 | + | 21 (13) Proceeds from sales to owners, lessors, or |
---|
| 3358 | + | 22 shippers of tangible personal property that is utilized by |
---|
| 3359 | + | 23 interstate carriers for hire for use as rolling stock |
---|
| 3360 | + | 24 moving in interstate commerce and equipment operated by a |
---|
| 3361 | + | 25 telecommunications provider, licensed as a common carrier |
---|
| 3362 | + | 26 by the Federal Communications Commission, which is |
---|
| 3363 | + | |
---|
| 3364 | + | |
---|
| 3365 | + | |
---|
| 3366 | + | |
---|
| 3367 | + | |
---|
| 3368 | + | HB3144 Enrolled - 94 - LRB103 26309 HLH 52670 b |
---|
| 3369 | + | |
---|
| 3370 | + | |
---|
| 3371 | + | HB3144 Enrolled- 95 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 95 - LRB103 26309 HLH 52670 b |
---|
| 3372 | + | HB3144 Enrolled - 95 - LRB103 26309 HLH 52670 b |
---|
| 3373 | + | 1 permanently installed in or affixed to aircraft moving in |
---|
| 3374 | + | 2 interstate commerce. |
---|
| 3375 | + | 3 (14) Machinery and equipment that will be used by the |
---|
| 3376 | + | 4 purchaser, or a lessee of the purchaser, primarily in the |
---|
| 3377 | + | 5 process of manufacturing or assembling tangible personal |
---|
| 3378 | + | 6 property for wholesale or retail sale or lease, whether |
---|
| 3379 | + | 7 the sale or lease is made directly by the manufacturer or |
---|
| 3380 | + | 8 by some other person, whether the materials used in the |
---|
| 3381 | + | 9 process are owned by the manufacturer or some other |
---|
| 3382 | + | 10 person, or whether the sale or lease is made apart from or |
---|
| 3383 | + | 11 as an incident to the seller's engaging in the service |
---|
| 3384 | + | 12 occupation of producing machines, tools, dies, jigs, |
---|
| 3385 | + | 13 patterns, gauges, or other similar items of no commercial |
---|
| 3386 | + | 14 value on special order for a particular purchaser. The |
---|
| 3387 | + | 15 exemption provided by this paragraph (14) does not include |
---|
| 3388 | + | 16 machinery and equipment used in (i) the generation of |
---|
| 3389 | + | 17 electricity for wholesale or retail sale; (ii) the |
---|
| 3390 | + | 18 generation or treatment of natural or artificial gas for |
---|
| 3391 | + | 19 wholesale or retail sale that is delivered to customers |
---|
| 3392 | + | 20 through pipes, pipelines, or mains; or (iii) the treatment |
---|
| 3393 | + | 21 of water for wholesale or retail sale that is delivered to |
---|
| 3394 | + | 22 customers through pipes, pipelines, or mains. The |
---|
| 3395 | + | 23 provisions of Public Act 98-583 are declaratory of |
---|
| 3396 | + | 24 existing law as to the meaning and scope of this |
---|
| 3397 | + | 25 exemption. Beginning on July 1, 2017, the exemption |
---|
| 3398 | + | 26 provided by this paragraph (14) includes, but is not |
---|
| 3399 | + | |
---|
| 3400 | + | |
---|
| 3401 | + | |
---|
| 3402 | + | |
---|
| 3403 | + | |
---|
| 3404 | + | HB3144 Enrolled - 95 - LRB103 26309 HLH 52670 b |
---|
| 3405 | + | |
---|
| 3406 | + | |
---|
| 3407 | + | HB3144 Enrolled- 96 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 96 - LRB103 26309 HLH 52670 b |
---|
| 3408 | + | HB3144 Enrolled - 96 - LRB103 26309 HLH 52670 b |
---|
| 3409 | + | 1 limited to, graphic arts machinery and equipment, as |
---|
| 3410 | + | 2 defined in paragraph (4) of this Section. |
---|
| 3411 | + | 3 (15) Proceeds of mandatory service charges separately |
---|
| 3412 | + | 4 stated on customers' bills for purchase and consumption of |
---|
| 3413 | + | 5 food and beverages, to the extent that the proceeds of the |
---|
| 3414 | + | 6 service charge are in fact turned over as tips or as a |
---|
| 3415 | + | 7 substitute for tips to the employees who participate |
---|
| 3416 | + | 8 directly in preparing, serving, hosting or cleaning up the |
---|
| 3417 | + | 9 food or beverage function with respect to which the |
---|
| 3418 | + | 10 service charge is imposed. |
---|
| 3419 | + | 11 (16) Tangible personal property sold to a purchaser if |
---|
| 3420 | + | 12 the purchaser is exempt from use tax by operation of |
---|
| 3421 | + | 13 federal law. This paragraph is exempt from the provisions |
---|
| 3422 | + | 14 of Section 2-70. |
---|
| 3423 | + | 15 (17) Tangible personal property sold to a common |
---|
| 3424 | + | 16 carrier by rail or motor that receives the physical |
---|
| 3425 | + | 17 possession of the property in Illinois and that transports |
---|
| 3426 | + | 18 the property, or shares with another common carrier in the |
---|
| 3427 | + | 19 transportation of the property, out of Illinois on a |
---|
| 3428 | + | 20 standard uniform bill of lading showing the seller of the |
---|
| 3429 | + | 21 property as the shipper or consignor of the property to a |
---|
| 3430 | + | 22 destination outside Illinois, for use outside Illinois. |
---|
| 3431 | + | 23 (18) Legal tender, currency, medallions, or gold or |
---|
| 3432 | + | 24 silver coinage issued by the State of Illinois, the |
---|
| 3433 | + | 25 government of the United States of America, or the |
---|
| 3434 | + | 26 government of any foreign country, and bullion. |
---|
| 3435 | + | |
---|
| 3436 | + | |
---|
| 3437 | + | |
---|
| 3438 | + | |
---|
| 3439 | + | |
---|
| 3440 | + | HB3144 Enrolled - 96 - LRB103 26309 HLH 52670 b |
---|
| 3441 | + | |
---|
| 3442 | + | |
---|
| 3443 | + | HB3144 Enrolled- 97 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 97 - LRB103 26309 HLH 52670 b |
---|
| 3444 | + | HB3144 Enrolled - 97 - LRB103 26309 HLH 52670 b |
---|
| 3445 | + | 1 (19) Until July 1, 2003, oil field exploration, |
---|
| 3446 | + | 2 drilling, and production equipment, including (i) rigs and |
---|
| 3447 | + | 3 parts of rigs, rotary rigs, cable tool rigs, and workover |
---|
| 3448 | + | 4 rigs, (ii) pipe and tubular goods, including casing and |
---|
| 3449 | + | 5 drill strings, (iii) pumps and pump-jack units, (iv) |
---|
| 3450 | + | 6 storage tanks and flow lines, (v) any individual |
---|
| 3451 | + | 7 replacement part for oil field exploration, drilling, and |
---|
| 3452 | + | 8 production equipment, and (vi) machinery and equipment |
---|
| 3453 | + | 9 purchased for lease; but excluding motor vehicles required |
---|
| 3454 | + | 10 to be registered under the Illinois Vehicle Code. |
---|
| 3455 | + | 11 (20) Photoprocessing machinery and equipment, |
---|
| 3456 | + | 12 including repair and replacement parts, both new and used, |
---|
| 3457 | + | 13 including that manufactured on special order, certified by |
---|
| 3458 | + | 14 the purchaser to be used primarily for photoprocessing, |
---|
| 3459 | + | 15 and including photoprocessing machinery and equipment |
---|
| 3460 | + | 16 purchased for lease. |
---|
| 3461 | + | 17 (21) Until July 1, 2028, coal and aggregate |
---|
| 3462 | + | 18 exploration, mining, off-highway hauling, processing, |
---|
| 3463 | + | 19 maintenance, and reclamation equipment, including |
---|
| 3464 | + | 20 replacement parts and equipment, and including equipment |
---|
| 3465 | + | 21 purchased for lease, but excluding motor vehicles required |
---|
| 3466 | + | 22 to be registered under the Illinois Vehicle Code. The |
---|
| 3467 | + | 23 changes made to this Section by Public Act 97-767 apply on |
---|
| 3468 | + | 24 and after July 1, 2003, but no claim for credit or refund |
---|
| 3469 | + | 25 is allowed on or after August 16, 2013 (the effective date |
---|
| 3470 | + | 26 of Public Act 98-456) for such taxes paid during the |
---|
| 3471 | + | |
---|
| 3472 | + | |
---|
| 3473 | + | |
---|
| 3474 | + | |
---|
| 3475 | + | |
---|
| 3476 | + | HB3144 Enrolled - 97 - LRB103 26309 HLH 52670 b |
---|
| 3477 | + | |
---|
| 3478 | + | |
---|
| 3479 | + | HB3144 Enrolled- 98 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 98 - LRB103 26309 HLH 52670 b |
---|
| 3480 | + | HB3144 Enrolled - 98 - LRB103 26309 HLH 52670 b |
---|
| 3481 | + | 1 period beginning July 1, 2003 and ending on August 16, |
---|
| 3482 | + | 2 2013 (the effective date of Public Act 98-456). |
---|
| 3483 | + | 3 (22) Until June 30, 2013, fuel and petroleum products |
---|
| 3484 | + | 4 sold to or used by an air carrier, certified by the carrier |
---|
| 3485 | + | 5 to be used for consumption, shipment, or storage in the |
---|
| 3486 | + | 6 conduct of its business as an air common carrier, for a |
---|
| 3487 | + | 7 flight destined for or returning from a location or |
---|
| 3488 | + | 8 locations outside the United States without regard to |
---|
| 3489 | + | 9 previous or subsequent domestic stopovers. |
---|
| 3490 | + | 10 Beginning July 1, 2013, fuel and petroleum products |
---|
| 3491 | + | 11 sold to or used by an air carrier, certified by the carrier |
---|
| 3492 | + | 12 to be used for consumption, shipment, or storage in the |
---|
| 3493 | + | 13 conduct of its business as an air common carrier, for a |
---|
| 3494 | + | 14 flight that (i) is engaged in foreign trade or is engaged |
---|
| 3495 | + | 15 in trade between the United States and any of its |
---|
| 3496 | + | 16 possessions and (ii) transports at least one individual or |
---|
| 3497 | + | 17 package for hire from the city of origination to the city |
---|
| 3498 | + | 18 of final destination on the same aircraft, without regard |
---|
| 3499 | + | 19 to a change in the flight number of that aircraft. |
---|
| 3500 | + | 20 (23) A transaction in which the purchase order is |
---|
| 3501 | + | 21 received by a florist who is located outside Illinois, but |
---|
| 3502 | + | 22 who has a florist located in Illinois deliver the property |
---|
| 3503 | + | 23 to the purchaser or the purchaser's donee in Illinois. |
---|
| 3504 | + | 24 (24) Fuel consumed or used in the operation of ships, |
---|
| 3505 | + | 25 barges, or vessels that are used primarily in or for the |
---|
| 3506 | + | 26 transportation of property or the conveyance of persons |
---|
| 3507 | + | |
---|
| 3508 | + | |
---|
| 3509 | + | |
---|
| 3510 | + | |
---|
| 3511 | + | |
---|
| 3512 | + | HB3144 Enrolled - 98 - LRB103 26309 HLH 52670 b |
---|
| 3513 | + | |
---|
| 3514 | + | |
---|
| 3515 | + | HB3144 Enrolled- 99 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 99 - LRB103 26309 HLH 52670 b |
---|
| 3516 | + | HB3144 Enrolled - 99 - LRB103 26309 HLH 52670 b |
---|
| 3517 | + | 1 for hire on rivers bordering on this State if the fuel is |
---|
| 3518 | + | 2 delivered by the seller to the purchaser's barge, ship, or |
---|
| 3519 | + | 3 vessel while it is afloat upon that bordering river. |
---|
| 3520 | + | 4 (25) Except as provided in item (25-5) of this |
---|
| 3521 | + | 5 Section, a motor vehicle sold in this State to a |
---|
| 3522 | + | 6 nonresident even though the motor vehicle is delivered to |
---|
| 3523 | + | 7 the nonresident in this State, if the motor vehicle is not |
---|
| 3524 | + | 8 to be titled in this State, and if a drive-away permit is |
---|
| 3525 | + | 9 issued to the motor vehicle as provided in Section 3-603 |
---|
| 3526 | + | 10 of the Illinois Vehicle Code or if the nonresident |
---|
| 3527 | + | 11 purchaser has vehicle registration plates to transfer to |
---|
| 3528 | + | 12 the motor vehicle upon returning to his or her home state. |
---|
| 3529 | + | 13 The issuance of the drive-away permit or having the |
---|
| 3530 | + | 14 out-of-state registration plates to be transferred is |
---|
| 3531 | + | 15 prima facie evidence that the motor vehicle will not be |
---|
| 3532 | + | 16 titled in this State. |
---|
| 3533 | + | 17 (25-5) The exemption under item (25) does not apply if |
---|
| 3534 | + | 18 the state in which the motor vehicle will be titled does |
---|
| 3535 | + | 19 not allow a reciprocal exemption for a motor vehicle sold |
---|
| 3536 | + | 20 and delivered in that state to an Illinois resident but |
---|
| 3537 | + | 21 titled in Illinois. The tax collected under this Act on |
---|
| 3538 | + | 22 the sale of a motor vehicle in this State to a resident of |
---|
| 3539 | + | 23 another state that does not allow a reciprocal exemption |
---|
| 3540 | + | 24 shall be imposed at a rate equal to the state's rate of tax |
---|
| 3541 | + | 25 on taxable property in the state in which the purchaser is |
---|
| 3542 | + | 26 a resident, except that the tax shall not exceed the tax |
---|
| 3543 | + | |
---|
| 3544 | + | |
---|
| 3545 | + | |
---|
| 3546 | + | |
---|
| 3547 | + | |
---|
| 3548 | + | HB3144 Enrolled - 99 - LRB103 26309 HLH 52670 b |
---|
| 3549 | + | |
---|
| 3550 | + | |
---|
| 3551 | + | HB3144 Enrolled- 100 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 100 - LRB103 26309 HLH 52670 b |
---|
| 3552 | + | HB3144 Enrolled - 100 - LRB103 26309 HLH 52670 b |
---|
| 3553 | + | 1 that would otherwise be imposed under this Act. At the |
---|
| 3554 | + | 2 time of the sale, the purchaser shall execute a statement, |
---|
| 3555 | + | 3 signed under penalty of perjury, of his or her intent to |
---|
| 3556 | + | 4 title the vehicle in the state in which the purchaser is a |
---|
| 3557 | + | 5 resident within 30 days after the sale and of the fact of |
---|
| 3558 | + | 6 the payment to the State of Illinois of tax in an amount |
---|
| 3559 | + | 7 equivalent to the state's rate of tax on taxable property |
---|
| 3560 | + | 8 in his or her state of residence and shall submit the |
---|
| 3561 | + | 9 statement to the appropriate tax collection agency in his |
---|
| 3562 | + | 10 or her state of residence. In addition, the retailer must |
---|
| 3563 | + | 11 retain a signed copy of the statement in his or her |
---|
| 3564 | + | 12 records. Nothing in this item shall be construed to |
---|
| 3565 | + | 13 require the removal of the vehicle from this state |
---|
| 3566 | + | 14 following the filing of an intent to title the vehicle in |
---|
| 3567 | + | 15 the purchaser's state of residence if the purchaser titles |
---|
| 3568 | + | 16 the vehicle in his or her state of residence within 30 days |
---|
| 3569 | + | 17 after the date of sale. The tax collected under this Act in |
---|
| 3570 | + | 18 accordance with this item (25-5) shall be proportionately |
---|
| 3571 | + | 19 distributed as if the tax were collected at the 6.25% |
---|
| 3572 | + | 20 general rate imposed under this Act. |
---|
| 3573 | + | 21 (25-7) Beginning on July 1, 2007, no tax is imposed |
---|
| 3574 | + | 22 under this Act on the sale of an aircraft, as defined in |
---|
| 3575 | + | 23 Section 3 of the Illinois Aeronautics Act, if all of the |
---|
| 3576 | + | 24 following conditions are met: |
---|
| 3577 | + | 25 (1) the aircraft leaves this State within 15 days |
---|
| 3578 | + | 26 after the later of either the issuance of the final |
---|
| 3579 | + | |
---|
| 3580 | + | |
---|
| 3581 | + | |
---|
| 3582 | + | |
---|
| 3583 | + | |
---|
| 3584 | + | HB3144 Enrolled - 100 - LRB103 26309 HLH 52670 b |
---|
| 3585 | + | |
---|
| 3586 | + | |
---|
| 3587 | + | HB3144 Enrolled- 101 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 101 - LRB103 26309 HLH 52670 b |
---|
| 3588 | + | HB3144 Enrolled - 101 - LRB103 26309 HLH 52670 b |
---|
| 3589 | + | 1 billing for the sale of the aircraft, or the |
---|
| 3590 | + | 2 authorized approval for return to service, completion |
---|
| 3591 | + | 3 of the maintenance record entry, and completion of the |
---|
| 3592 | + | 4 test flight and ground test for inspection, as |
---|
| 3593 | + | 5 required by 14 CFR 91.407; |
---|
| 3594 | + | 6 (2) the aircraft is not based or registered in |
---|
| 3595 | + | 7 this State after the sale of the aircraft; and |
---|
| 3596 | + | 8 (3) the seller retains in his or her books and |
---|
| 3597 | + | 9 records and provides to the Department a signed and |
---|
| 3598 | + | 10 dated certification from the purchaser, on a form |
---|
| 3599 | + | 11 prescribed by the Department, certifying that the |
---|
| 3600 | + | 12 requirements of this item (25-7) are met. The |
---|
| 3601 | + | 13 certificate must also include the name and address of |
---|
| 3602 | + | 14 the purchaser, the address of the location where the |
---|
| 3603 | + | 15 aircraft is to be titled or registered, the address of |
---|
| 3604 | + | 16 the primary physical location of the aircraft, and |
---|
| 3605 | + | 17 other information that the Department may reasonably |
---|
| 3606 | + | 18 require. |
---|
| 3607 | + | 19 For purposes of this item (25-7): |
---|
| 3608 | + | 20 "Based in this State" means hangared, stored, or |
---|
| 3609 | + | 21 otherwise used, excluding post-sale customizations as |
---|
| 3610 | + | 22 defined in this Section, for 10 or more days in each |
---|
| 3611 | + | 23 12-month period immediately following the date of the sale |
---|
| 3612 | + | 24 of the aircraft. |
---|
| 3613 | + | 25 "Registered in this State" means an aircraft |
---|
| 3614 | + | 26 registered with the Department of Transportation, |
---|
| 3615 | + | |
---|
| 3616 | + | |
---|
| 3617 | + | |
---|
| 3618 | + | |
---|
| 3619 | + | |
---|
| 3620 | + | HB3144 Enrolled - 101 - LRB103 26309 HLH 52670 b |
---|
| 3621 | + | |
---|
| 3622 | + | |
---|
| 3623 | + | HB3144 Enrolled- 102 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 102 - LRB103 26309 HLH 52670 b |
---|
| 3624 | + | HB3144 Enrolled - 102 - LRB103 26309 HLH 52670 b |
---|
| 3625 | + | 1 Aeronautics Division, or titled or registered with the |
---|
| 3626 | + | 2 Federal Aviation Administration to an address located in |
---|
| 3627 | + | 3 this State. |
---|
| 3628 | + | 4 This paragraph (25-7) is exempt from the provisions of |
---|
| 3629 | + | 5 Section 2-70. |
---|
| 3630 | + | 6 (26) Semen used for artificial insemination of |
---|
| 3631 | + | 7 livestock for direct agricultural production. |
---|
| 3632 | + | 8 (27) Horses, or interests in horses, registered with |
---|
| 3633 | + | 9 and meeting the requirements of any of the Arabian Horse |
---|
| 3634 | + | 10 Club Registry of America, Appaloosa Horse Club, American |
---|
| 3635 | + | 11 Quarter Horse Association, United States Trotting |
---|
| 3636 | + | 12 Association, or Jockey Club, as appropriate, used for |
---|
| 3637 | + | 13 purposes of breeding or racing for prizes. This item (27) |
---|
| 3638 | + | 14 is exempt from the provisions of Section 2-70, and the |
---|
| 3639 | + | 15 exemption provided for under this item (27) applies for |
---|
| 3640 | + | 16 all periods beginning May 30, 1995, but no claim for |
---|
| 3641 | + | 17 credit or refund is allowed on or after January 1, 2008 |
---|
| 3642 | + | 18 (the effective date of Public Act 95-88) for such taxes |
---|
| 3643 | + | 19 paid during the period beginning May 30, 2000 and ending |
---|
| 3644 | + | 20 on January 1, 2008 (the effective date of Public Act |
---|
| 3645 | + | 21 95-88). |
---|
| 3646 | + | 22 (28) Computers and communications equipment utilized |
---|
| 3647 | + | 23 for any hospital purpose and equipment used in the |
---|
| 3648 | + | 24 diagnosis, analysis, or treatment of hospital patients |
---|
| 3649 | + | 25 sold to a lessor who leases the equipment, under a lease of |
---|
| 3650 | + | 26 one year or longer executed or in effect at the time of the |
---|
| 3651 | + | |
---|
| 3652 | + | |
---|
| 3653 | + | |
---|
| 3654 | + | |
---|
| 3655 | + | |
---|
| 3656 | + | HB3144 Enrolled - 102 - LRB103 26309 HLH 52670 b |
---|
| 3657 | + | |
---|
| 3658 | + | |
---|
| 3659 | + | HB3144 Enrolled- 103 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 103 - LRB103 26309 HLH 52670 b |
---|
| 3660 | + | HB3144 Enrolled - 103 - LRB103 26309 HLH 52670 b |
---|
| 3661 | + | 1 purchase, to a hospital that has been issued an active tax |
---|
| 3662 | + | 2 exemption identification number by the Department under |
---|
| 3663 | + | 3 Section 1g of this Act. |
---|
| 3664 | + | 4 (29) Personal property sold to a lessor who leases the |
---|
| 3665 | + | 5 property, under a lease of one year or longer executed or |
---|
| 3666 | + | 6 in effect at the time of the purchase, to a governmental |
---|
| 3667 | + | 7 body that has been issued an active tax exemption |
---|
| 3668 | + | 8 identification number by the Department under Section 1g |
---|
| 3669 | + | 9 of this Act. |
---|
| 3670 | + | 10 (30) Beginning with taxable years ending on or after |
---|
| 3671 | + | 11 December 31, 1995 and ending with taxable years ending on |
---|
| 3672 | + | 12 or before December 31, 2004, personal property that is |
---|
| 3673 | + | 13 donated for disaster relief to be used in a State or |
---|
| 3674 | + | 14 federally declared disaster area in Illinois or bordering |
---|
| 3675 | + | 15 Illinois by a manufacturer or retailer that is registered |
---|
| 3676 | + | 16 in this State to a corporation, society, association, |
---|
| 3677 | + | 17 foundation, or institution that has been issued a sales |
---|
| 3678 | + | 18 tax exemption identification number by the Department that |
---|
| 3679 | + | 19 assists victims of the disaster who reside within the |
---|
| 3680 | + | 20 declared disaster area. |
---|
| 3681 | + | 21 (31) Beginning with taxable years ending on or after |
---|
| 3682 | + | 22 December 31, 1995 and ending with taxable years ending on |
---|
| 3683 | + | 23 or before December 31, 2004, personal property that is |
---|
| 3684 | + | 24 used in the performance of infrastructure repairs in this |
---|
| 3685 | + | 25 State, including, but not limited to, municipal roads and |
---|
| 3686 | + | 26 streets, access roads, bridges, sidewalks, waste disposal |
---|
| 3687 | + | |
---|
| 3688 | + | |
---|
| 3689 | + | |
---|
| 3690 | + | |
---|
| 3691 | + | |
---|
| 3692 | + | HB3144 Enrolled - 103 - LRB103 26309 HLH 52670 b |
---|
| 3693 | + | |
---|
| 3694 | + | |
---|
| 3695 | + | HB3144 Enrolled- 104 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 104 - LRB103 26309 HLH 52670 b |
---|
| 3696 | + | HB3144 Enrolled - 104 - LRB103 26309 HLH 52670 b |
---|
| 3697 | + | 1 systems, water and sewer line extensions, water |
---|
| 3698 | + | 2 distribution and purification facilities, storm water |
---|
| 3699 | + | 3 drainage and retention facilities, and sewage treatment |
---|
| 3700 | + | 4 facilities, resulting from a State or federally declared |
---|
| 3701 | + | 5 disaster in Illinois or bordering Illinois when such |
---|
| 3702 | + | 6 repairs are initiated on facilities located in the |
---|
| 3703 | + | 7 declared disaster area within 6 months after the disaster. |
---|
| 3704 | + | 8 (32) Beginning July 1, 1999, game or game birds sold |
---|
| 3705 | + | 9 at a "game breeding and hunting preserve area" as that |
---|
| 3706 | + | 10 term is used in the Wildlife Code. This paragraph is |
---|
| 3707 | + | 11 exempt from the provisions of Section 2-70. |
---|
| 3708 | + | 12 (33) A motor vehicle, as that term is defined in |
---|
| 3709 | + | 13 Section 1-146 of the Illinois Vehicle Code, that is |
---|
| 3710 | + | 14 donated to a corporation, limited liability company, |
---|
| 3711 | + | 15 society, association, foundation, or institution that is |
---|
| 3712 | + | 16 determined by the Department to be organized and operated |
---|
| 3713 | + | 17 exclusively for educational purposes. For purposes of this |
---|
| 3714 | + | 18 exemption, "a corporation, limited liability company, |
---|
| 3715 | + | 19 society, association, foundation, or institution organized |
---|
| 3716 | + | 20 and operated exclusively for educational purposes" means |
---|
| 3717 | + | 21 all tax-supported public schools, private schools that |
---|
| 3718 | + | 22 offer systematic instruction in useful branches of |
---|
| 3719 | + | 23 learning by methods common to public schools and that |
---|
| 3720 | + | 24 compare favorably in their scope and intensity with the |
---|
| 3721 | + | 25 course of study presented in tax-supported schools, and |
---|
| 3722 | + | 26 vocational or technical schools or institutes organized |
---|
| 3723 | + | |
---|
| 3724 | + | |
---|
| 3725 | + | |
---|
| 3726 | + | |
---|
| 3727 | + | |
---|
| 3728 | + | HB3144 Enrolled - 104 - LRB103 26309 HLH 52670 b |
---|
| 3729 | + | |
---|
| 3730 | + | |
---|
| 3731 | + | HB3144 Enrolled- 105 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 105 - LRB103 26309 HLH 52670 b |
---|
| 3732 | + | HB3144 Enrolled - 105 - LRB103 26309 HLH 52670 b |
---|
| 3733 | + | 1 and operated exclusively to provide a course of study of |
---|
| 3734 | + | 2 not less than 6 weeks duration and designed to prepare |
---|
| 3735 | + | 3 individuals to follow a trade or to pursue a manual, |
---|
| 3736 | + | 4 technical, mechanical, industrial, business, or commercial |
---|
| 3737 | + | 5 occupation. |
---|
| 3738 | + | 6 (34) Beginning January 1, 2000, personal property, |
---|
| 3739 | + | 7 including food, purchased through fundraising events for |
---|
| 3740 | + | 8 the benefit of a public or private elementary or secondary |
---|
| 3741 | + | 9 school, a group of those schools, or one or more school |
---|
| 3742 | + | 10 districts if the events are sponsored by an entity |
---|
| 3743 | + | 11 recognized by the school district that consists primarily |
---|
| 3744 | + | 12 of volunteers and includes parents and teachers of the |
---|
| 3745 | + | 13 school children. This paragraph does not apply to |
---|
| 3746 | + | 14 fundraising events (i) for the benefit of private home |
---|
| 3747 | + | 15 instruction or (ii) for which the fundraising entity |
---|
| 3748 | + | 16 purchases the personal property sold at the events from |
---|
| 3749 | + | 17 another individual or entity that sold the property for |
---|
| 3750 | + | 18 the purpose of resale by the fundraising entity and that |
---|
| 3751 | + | 19 profits from the sale to the fundraising entity. This |
---|
| 3752 | + | 20 paragraph is exempt from the provisions of Section 2-70. |
---|
| 3753 | + | 21 (35) Beginning January 1, 2000 and through December |
---|
| 3754 | + | 22 31, 2001, new or used automatic vending machines that |
---|
| 3755 | + | 23 prepare and serve hot food and beverages, including |
---|
| 3756 | + | 24 coffee, soup, and other items, and replacement parts for |
---|
| 3757 | + | 25 these machines. Beginning January 1, 2002 and through June |
---|
| 3758 | + | 26 30, 2003, machines and parts for machines used in |
---|
| 3759 | + | |
---|
| 3760 | + | |
---|
| 3761 | + | |
---|
| 3762 | + | |
---|
| 3763 | + | |
---|
| 3764 | + | HB3144 Enrolled - 105 - LRB103 26309 HLH 52670 b |
---|
| 3765 | + | |
---|
| 3766 | + | |
---|
| 3767 | + | HB3144 Enrolled- 106 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 106 - LRB103 26309 HLH 52670 b |
---|
| 3768 | + | HB3144 Enrolled - 106 - LRB103 26309 HLH 52670 b |
---|
| 3769 | + | 1 commercial, coin-operated amusement and vending business |
---|
| 3770 | + | 2 if a use or occupation tax is paid on the gross receipts |
---|
| 3771 | + | 3 derived from the use of the commercial, coin-operated |
---|
| 3772 | + | 4 amusement and vending machines. This paragraph is exempt |
---|
| 3773 | + | 5 from the provisions of Section 2-70. |
---|
| 3774 | + | 6 (35-5) Beginning August 23, 2001 and through June 30, |
---|
| 3775 | + | 7 2016, food for human consumption that is to be consumed |
---|
| 3776 | + | 8 off the premises where it is sold (other than alcoholic |
---|
| 3777 | + | 9 beverages, soft drinks, and food that has been prepared |
---|
| 3778 | + | 10 for immediate consumption) and prescription and |
---|
| 3779 | + | 11 nonprescription medicines, drugs, medical appliances, and |
---|
| 3780 | + | 12 insulin, urine testing materials, syringes, and needles |
---|
| 3781 | + | 13 used by diabetics, for human use, when purchased for use |
---|
| 3782 | + | 14 by a person receiving medical assistance under Article V |
---|
| 3783 | + | 15 of the Illinois Public Aid Code who resides in a licensed |
---|
| 3784 | + | 16 long-term care facility, as defined in the Nursing Home |
---|
| 3785 | + | 17 Care Act, or a licensed facility as defined in the ID/DD |
---|
| 3786 | + | 18 Community Care Act, the MC/DD Act, or the Specialized |
---|
| 3787 | + | 19 Mental Health Rehabilitation Act of 2013. |
---|
| 3788 | + | 20 (36) Beginning August 2, 2001, computers and |
---|
| 3789 | + | 21 communications equipment utilized for any hospital purpose |
---|
| 3790 | + | 22 and equipment used in the diagnosis, analysis, or |
---|
| 3791 | + | 23 treatment of hospital patients sold to a lessor who leases |
---|
| 3792 | + | 24 the equipment, under a lease of one year or longer |
---|
| 3793 | + | 25 executed or in effect at the time of the purchase, to a |
---|
| 3794 | + | 26 hospital that has been issued an active tax exemption |
---|
| 3795 | + | |
---|
| 3796 | + | |
---|
| 3797 | + | |
---|
| 3798 | + | |
---|
| 3799 | + | |
---|
| 3800 | + | HB3144 Enrolled - 106 - LRB103 26309 HLH 52670 b |
---|
| 3801 | + | |
---|
| 3802 | + | |
---|
| 3803 | + | HB3144 Enrolled- 107 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 107 - LRB103 26309 HLH 52670 b |
---|
| 3804 | + | HB3144 Enrolled - 107 - LRB103 26309 HLH 52670 b |
---|
| 3805 | + | 1 identification number by the Department under Section 1g |
---|
| 3806 | + | 2 of this Act. This paragraph is exempt from the provisions |
---|
| 3807 | + | 3 of Section 2-70. |
---|
| 3808 | + | 4 (37) Beginning August 2, 2001, personal property sold |
---|
| 3809 | + | 5 to a lessor who leases the property, under a lease of one |
---|
| 3810 | + | 6 year or longer executed or in effect at the time of the |
---|
| 3811 | + | 7 purchase, to a governmental body that has been issued an |
---|
| 3812 | + | 8 active tax exemption identification number by the |
---|
| 3813 | + | 9 Department under Section 1g of this Act. This paragraph is |
---|
| 3814 | + | 10 exempt from the provisions of Section 2-70. |
---|
| 3815 | + | 11 (38) Beginning on January 1, 2002 and through June 30, |
---|
| 3816 | + | 12 2016, tangible personal property purchased from an |
---|
| 3817 | + | 13 Illinois retailer by a taxpayer engaged in centralized |
---|
| 3818 | + | 14 purchasing activities in Illinois who will, upon receipt |
---|
| 3819 | + | 15 of the property in Illinois, temporarily store the |
---|
| 3820 | + | 16 property in Illinois (i) for the purpose of subsequently |
---|
| 3821 | + | 17 transporting it outside this State for use or consumption |
---|
| 3822 | + | 18 thereafter solely outside this State or (ii) for the |
---|
| 3823 | + | 19 purpose of being processed, fabricated, or manufactured |
---|
| 3824 | + | 20 into, attached to, or incorporated into other tangible |
---|
| 3825 | + | 21 personal property to be transported outside this State and |
---|
| 3826 | + | 22 thereafter used or consumed solely outside this State. The |
---|
| 3827 | + | 23 Director of Revenue shall, pursuant to rules adopted in |
---|
| 3828 | + | 24 accordance with the Illinois Administrative Procedure Act, |
---|
| 3829 | + | 25 issue a permit to any taxpayer in good standing with the |
---|
| 3830 | + | 26 Department who is eligible for the exemption under this |
---|
| 3831 | + | |
---|
| 3832 | + | |
---|
| 3833 | + | |
---|
| 3834 | + | |
---|
| 3835 | + | |
---|
| 3836 | + | HB3144 Enrolled - 107 - LRB103 26309 HLH 52670 b |
---|
| 3837 | + | |
---|
| 3838 | + | |
---|
| 3839 | + | HB3144 Enrolled- 108 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 108 - LRB103 26309 HLH 52670 b |
---|
| 3840 | + | HB3144 Enrolled - 108 - LRB103 26309 HLH 52670 b |
---|
| 3841 | + | 1 paragraph (38). The permit issued under this paragraph |
---|
| 3842 | + | 2 (38) shall authorize the holder, to the extent and in the |
---|
| 3843 | + | 3 manner specified in the rules adopted under this Act, to |
---|
| 3844 | + | 4 purchase tangible personal property from a retailer exempt |
---|
| 3845 | + | 5 from the taxes imposed by this Act. Taxpayers shall |
---|
| 3846 | + | 6 maintain all necessary books and records to substantiate |
---|
| 3847 | + | 7 the use and consumption of all such tangible personal |
---|
| 3848 | + | 8 property outside of the State of Illinois. |
---|
| 3849 | + | 9 (39) Beginning January 1, 2008, tangible personal |
---|
| 3850 | + | 10 property used in the construction or maintenance of a |
---|
| 3851 | + | 11 community water supply, as defined under Section 3.145 of |
---|
| 3852 | + | 12 the Environmental Protection Act, that is operated by a |
---|
| 3853 | + | 13 not-for-profit corporation that holds a valid water supply |
---|
| 3854 | + | 14 permit issued under Title IV of the Environmental |
---|
| 3855 | + | 15 Protection Act. This paragraph is exempt from the |
---|
| 3856 | + | 16 provisions of Section 2-70. |
---|
| 3857 | + | 17 (40) Beginning January 1, 2010 and continuing through |
---|
| 3858 | + | 18 December 31, 2029, materials, parts, equipment, |
---|
| 3859 | + | 19 components, and furnishings incorporated into or upon an |
---|
| 3860 | + | 20 aircraft as part of the modification, refurbishment, |
---|
| 3861 | + | 21 completion, replacement, repair, or maintenance of the |
---|
| 3862 | + | 22 aircraft. This exemption includes consumable supplies used |
---|
| 3863 | + | 23 in the modification, refurbishment, completion, |
---|
| 3864 | + | 24 replacement, repair, and maintenance of aircraft. However, |
---|
| 3865 | + | 25 until January 1, 2024, this exemption excludes any |
---|
| 3866 | + | 26 materials, parts, equipment, components, and consumable |
---|
| 3867 | + | |
---|
| 3868 | + | |
---|
| 3869 | + | |
---|
| 3870 | + | |
---|
| 3871 | + | |
---|
| 3872 | + | HB3144 Enrolled - 108 - LRB103 26309 HLH 52670 b |
---|
| 3873 | + | |
---|
| 3874 | + | |
---|
| 3875 | + | HB3144 Enrolled- 109 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 109 - LRB103 26309 HLH 52670 b |
---|
| 3876 | + | HB3144 Enrolled - 109 - LRB103 26309 HLH 52670 b |
---|
| 3877 | + | 1 supplies used in the modification, replacement, repair, |
---|
| 3878 | + | 2 and maintenance of aircraft engines or power plants, |
---|
| 3879 | + | 3 whether such engines or power plants are installed or |
---|
| 3880 | + | 4 uninstalled upon any such aircraft. "Consumable supplies" |
---|
| 3881 | + | 5 include, but are not limited to, adhesive, tape, |
---|
| 3882 | + | 6 sandpaper, general purpose lubricants, cleaning solution, |
---|
| 3883 | + | 7 latex gloves, and protective films. |
---|
| 3884 | + | 8 Beginning January 1, 2010 and continuing through |
---|
| 3885 | + | 9 December 31, 2023, this exemption applies only to the sale |
---|
| 3886 | + | 10 of qualifying tangible personal property to persons who |
---|
| 3887 | + | 11 modify, refurbish, complete, replace, or maintain an |
---|
| 3888 | + | 12 aircraft and who (i) hold an Air Agency Certificate and |
---|
| 3889 | + | 13 are empowered to operate an approved repair station by the |
---|
| 3890 | + | 14 Federal Aviation Administration, (ii) have a Class IV |
---|
| 3891 | + | 15 Rating, and (iii) conduct operations in accordance with |
---|
| 3892 | + | 16 Part 145 of the Federal Aviation Regulations. The |
---|
| 3893 | + | 17 exemption does not include aircraft operated by a |
---|
| 3894 | + | 18 commercial air carrier providing scheduled passenger air |
---|
| 3895 | + | 19 service pursuant to authority issued under Part 121 or |
---|
| 3896 | + | 20 Part 129 of the Federal Aviation Regulations. From January |
---|
| 3897 | + | 21 1, 2024 through December 31, 2029, this exemption applies |
---|
| 3898 | + | 22 only to the use of qualifying tangible personal property |
---|
| 3899 | + | 23 by: (A) persons who modify, refurbish, complete, repair, |
---|
| 3900 | + | 24 replace, or maintain aircraft and who (i) hold an Air |
---|
| 3901 | + | 25 Agency Certificate and are empowered to operate an |
---|
| 3902 | + | 26 approved repair station by the Federal Aviation |
---|
| 3903 | + | |
---|
| 3904 | + | |
---|
| 3905 | + | |
---|
| 3906 | + | |
---|
| 3907 | + | |
---|
| 3908 | + | HB3144 Enrolled - 109 - LRB103 26309 HLH 52670 b |
---|
| 3909 | + | |
---|
| 3910 | + | |
---|
| 3911 | + | HB3144 Enrolled- 110 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 110 - LRB103 26309 HLH 52670 b |
---|
| 3912 | + | HB3144 Enrolled - 110 - LRB103 26309 HLH 52670 b |
---|
| 3913 | + | 1 Administration, (ii) have a Class IV Rating, and (iii) |
---|
| 3914 | + | 2 conduct operations in accordance with Part 145 of the |
---|
| 3915 | + | 3 Federal Aviation Regulations; and (B) persons who engage |
---|
| 3916 | + | 4 in the modification, replacement, repair, and maintenance |
---|
| 3917 | + | 5 of aircraft engines or power plants without regard to |
---|
| 3918 | + | 6 whether or not those persons meet the qualifications of |
---|
| 3919 | + | 7 item (A). |
---|
| 3920 | + | 8 The changes made to this paragraph (40) by Public Act |
---|
| 3921 | + | 9 98-534 are declarative of existing law. It is the intent |
---|
| 3922 | + | 10 of the General Assembly that the exemption under this |
---|
| 3923 | + | 11 paragraph (40) applies continuously from January 1, 2010 |
---|
| 3924 | + | 12 through December 31, 2024; however, no claim for credit or |
---|
| 3925 | + | 13 refund is allowed for taxes paid as a result of the |
---|
| 3926 | + | 14 disallowance of this exemption on or after January 1, 2015 |
---|
| 3927 | + | 15 and prior to February 5, 2020 (the effective date of |
---|
| 3928 | + | 16 Public Act 101-629). |
---|
| 3929 | + | 17 (41) Tangible personal property sold to a |
---|
| 3930 | + | 18 public-facilities corporation, as described in Section |
---|
| 3931 | + | 19 11-65-10 of the Illinois Municipal Code, for purposes of |
---|
| 3932 | + | 20 constructing or furnishing a municipal convention hall, |
---|
| 3933 | + | 21 but only if the legal title to the municipal convention |
---|
| 3934 | + | 22 hall is transferred to the municipality without any |
---|
| 3935 | + | 23 further consideration by or on behalf of the municipality |
---|
| 3936 | + | 24 at the time of the completion of the municipal convention |
---|
| 3937 | + | 25 hall or upon the retirement or redemption of any bonds or |
---|
| 3938 | + | 26 other debt instruments issued by the public-facilities |
---|
| 3939 | + | |
---|
| 3940 | + | |
---|
| 3941 | + | |
---|
| 3942 | + | |
---|
| 3943 | + | |
---|
| 3944 | + | HB3144 Enrolled - 110 - LRB103 26309 HLH 52670 b |
---|
| 3945 | + | |
---|
| 3946 | + | |
---|
| 3947 | + | HB3144 Enrolled- 111 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 111 - LRB103 26309 HLH 52670 b |
---|
| 3948 | + | HB3144 Enrolled - 111 - LRB103 26309 HLH 52670 b |
---|
| 3949 | + | 1 corporation in connection with the development of the |
---|
| 3950 | + | 2 municipal convention hall. This exemption includes |
---|
| 3951 | + | 3 existing public-facilities corporations as provided in |
---|
| 3952 | + | 4 Section 11-65-25 of the Illinois Municipal Code. This |
---|
| 3953 | + | 5 paragraph is exempt from the provisions of Section 2-70. |
---|
| 3954 | + | 6 (42) Beginning January 1, 2017 and through December |
---|
| 3955 | + | 7 31, 2026, menstrual pads, tampons, and menstrual cups. |
---|
| 3956 | + | 8 (43) Merchandise that is subject to the Rental |
---|
| 3957 | + | 9 Purchase Agreement Occupation and Use Tax. The purchaser |
---|
| 3958 | + | 10 must certify that the item is purchased to be rented |
---|
| 3959 | + | 11 subject to a rental-purchase rental purchase agreement, as |
---|
| 3960 | + | 12 defined in the Rental-Purchase Rental Purchase Agreement |
---|
| 3961 | + | 13 Act, and provide proof of registration under the Rental |
---|
| 3962 | + | 14 Purchase Agreement Occupation and Use Tax Act. This |
---|
| 3963 | + | 15 paragraph is exempt from the provisions of Section 2-70. |
---|
| 3964 | + | 16 (44) Qualified tangible personal property used in the |
---|
| 3965 | + | 17 construction or operation of a data center that has been |
---|
| 3966 | + | 18 granted a certificate of exemption by the Department of |
---|
| 3967 | + | 19 Commerce and Economic Opportunity, whether that tangible |
---|
| 3968 | + | 20 personal property is purchased by the owner, operator, or |
---|
| 3969 | + | 21 tenant of the data center or by a contractor or |
---|
| 3970 | + | 22 subcontractor of the owner, operator, or tenant. Data |
---|
| 3971 | + | 23 centers that would have qualified for a certificate of |
---|
| 3972 | + | 24 exemption prior to January 1, 2020 had Public Act 101-31 |
---|
| 3973 | + | 25 been in effect, may apply for and obtain an exemption for |
---|
| 3974 | + | 26 subsequent purchases of computer equipment or enabling |
---|
| 3975 | + | |
---|
| 3976 | + | |
---|
| 3977 | + | |
---|
| 3978 | + | |
---|
| 3979 | + | |
---|
| 3980 | + | HB3144 Enrolled - 111 - LRB103 26309 HLH 52670 b |
---|
| 3981 | + | |
---|
| 3982 | + | |
---|
| 3983 | + | HB3144 Enrolled- 112 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 112 - LRB103 26309 HLH 52670 b |
---|
| 3984 | + | HB3144 Enrolled - 112 - LRB103 26309 HLH 52670 b |
---|
| 3985 | + | 1 software purchased or leased to upgrade, supplement, or |
---|
| 3986 | + | 2 replace computer equipment or enabling software purchased |
---|
| 3987 | + | 3 or leased in the original investment that would have |
---|
| 3988 | + | 4 qualified. |
---|
| 3989 | + | 5 The Department of Commerce and Economic Opportunity |
---|
| 3990 | + | 6 shall grant a certificate of exemption under this item |
---|
| 3991 | + | 7 (44) to qualified data centers as defined by Section |
---|
| 3992 | + | 8 605-1025 of the Department of Commerce and Economic |
---|
| 3993 | + | 9 Opportunity Law of the Civil Administrative Code of |
---|
| 3994 | + | 10 Illinois. |
---|
| 3995 | + | 11 For the purposes of this item (44): |
---|
| 3996 | + | 12 "Data center" means a building or a series of |
---|
| 3997 | + | 13 buildings rehabilitated or constructed to house |
---|
| 3998 | + | 14 working servers in one physical location or multiple |
---|
| 3999 | + | 15 sites within the State of Illinois. |
---|
| 4000 | + | 16 "Qualified tangible personal property" means: |
---|
| 4001 | + | 17 electrical systems and equipment; climate control and |
---|
| 4002 | + | 18 chilling equipment and systems; mechanical systems and |
---|
| 4003 | + | 19 equipment; monitoring and secure systems; emergency |
---|
| 4004 | + | 20 generators; hardware; computers; servers; data storage |
---|
| 4005 | + | 21 devices; network connectivity equipment; racks; |
---|
| 4006 | + | 22 cabinets; telecommunications cabling infrastructure; |
---|
| 4007 | + | 23 raised floor systems; peripheral components or |
---|
| 4008 | + | 24 systems; software; mechanical, electrical, or plumbing |
---|
| 4009 | + | 25 systems; battery systems; cooling systems and towers; |
---|
| 4010 | + | 26 temperature control systems; other cabling; and other |
---|
| 4011 | + | |
---|
| 4012 | + | |
---|
| 4013 | + | |
---|
| 4014 | + | |
---|
| 4015 | + | |
---|
| 4016 | + | HB3144 Enrolled - 112 - LRB103 26309 HLH 52670 b |
---|
| 4017 | + | |
---|
| 4018 | + | |
---|
| 4019 | + | HB3144 Enrolled- 113 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 113 - LRB103 26309 HLH 52670 b |
---|
| 4020 | + | HB3144 Enrolled - 113 - LRB103 26309 HLH 52670 b |
---|
| 4021 | + | 1 data center infrastructure equipment and systems |
---|
| 4022 | + | 2 necessary to operate qualified tangible personal |
---|
| 4023 | + | 3 property, including fixtures; and component parts of |
---|
| 4024 | + | 4 any of the foregoing, including installation, |
---|
| 4025 | + | 5 maintenance, repair, refurbishment, and replacement of |
---|
| 4026 | + | 6 qualified tangible personal property to generate, |
---|
| 4027 | + | 7 transform, transmit, distribute, or manage electricity |
---|
| 4028 | + | 8 necessary to operate qualified tangible personal |
---|
| 4029 | + | 9 property; and all other tangible personal property |
---|
| 4030 | + | 10 that is essential to the operations of a computer data |
---|
| 4031 | + | 11 center. The term "qualified tangible personal |
---|
| 4032 | + | 12 property" also includes building materials physically |
---|
| 4033 | + | 13 incorporated into the qualifying data center. To |
---|
| 4034 | + | 14 document the exemption allowed under this Section, the |
---|
| 4035 | + | 15 retailer must obtain from the purchaser a copy of the |
---|
| 4036 | + | 16 certificate of eligibility issued by the Department of |
---|
| 4037 | + | 17 Commerce and Economic Opportunity. |
---|
| 4038 | + | 18 This item (44) is exempt from the provisions of |
---|
| 4039 | + | 19 Section 2-70. |
---|
| 4040 | + | 20 (45) Beginning January 1, 2020 and through December |
---|
| 4041 | + | 21 31, 2020, sales of tangible personal property made by a |
---|
| 4042 | + | 22 marketplace seller over a marketplace for which tax is due |
---|
| 4043 | + | 23 under this Act but for which use tax has been collected and |
---|
| 4044 | + | 24 remitted to the Department by a marketplace facilitator |
---|
| 4045 | + | 25 under Section 2d of the Use Tax Act are exempt from tax |
---|
| 4046 | + | 26 under this Act. A marketplace seller claiming this |
---|
| 4047 | + | |
---|
| 4048 | + | |
---|
| 4049 | + | |
---|
| 4050 | + | |
---|
| 4051 | + | |
---|
| 4052 | + | HB3144 Enrolled - 113 - LRB103 26309 HLH 52670 b |
---|
| 4053 | + | |
---|
| 4054 | + | |
---|
| 4055 | + | HB3144 Enrolled- 114 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 114 - LRB103 26309 HLH 52670 b |
---|
| 4056 | + | HB3144 Enrolled - 114 - LRB103 26309 HLH 52670 b |
---|
| 4057 | + | 1 exemption shall maintain books and records demonstrating |
---|
| 4058 | + | 2 that the use tax on such sales has been collected and |
---|
| 4059 | + | 3 remitted by a marketplace facilitator. Marketplace sellers |
---|
| 4060 | + | 4 that have properly remitted tax under this Act on such |
---|
| 4061 | + | 5 sales may file a claim for credit as provided in Section 6 |
---|
| 4062 | + | 6 of this Act. No claim is allowed, however, for such taxes |
---|
| 4063 | + | 7 for which a credit or refund has been issued to the |
---|
| 4064 | + | 8 marketplace facilitator under the Use Tax Act, or for |
---|
| 4065 | + | 9 which the marketplace facilitator has filed a claim for |
---|
| 4066 | + | 10 credit or refund under the Use Tax Act. |
---|
| 4067 | + | 11 (46) Beginning July 1, 2022, breast pumps, breast pump |
---|
| 4068 | + | 12 collection and storage supplies, and breast pump kits. |
---|
| 4069 | + | 13 This item (46) is exempt from the provisions of Section |
---|
| 4070 | + | 14 2-70. As used in this item (46): |
---|
| 4071 | + | 15 "Breast pump" means an electrically controlled or |
---|
| 4072 | + | 16 manually controlled pump device designed or marketed to be |
---|
| 4073 | + | 17 used to express milk from a human breast during lactation, |
---|
| 4074 | + | 18 including the pump device and any battery, AC adapter, or |
---|
| 4075 | + | 19 other power supply unit that is used to power the pump |
---|
| 4076 | + | 20 device and is packaged and sold with the pump device at the |
---|
| 4077 | + | 21 time of sale. |
---|
| 4078 | + | 22 "Breast pump collection and storage supplies" means |
---|
| 4079 | + | 23 items of tangible personal property designed or marketed |
---|
| 4080 | + | 24 to be used in conjunction with a breast pump to collect |
---|
| 4081 | + | 25 milk expressed from a human breast and to store collected |
---|
| 4082 | + | 26 milk until it is ready for consumption. |
---|
| 4083 | + | |
---|
| 4084 | + | |
---|
| 4085 | + | |
---|
| 4086 | + | |
---|
| 4087 | + | |
---|
| 4088 | + | HB3144 Enrolled - 114 - LRB103 26309 HLH 52670 b |
---|
| 4089 | + | |
---|
| 4090 | + | |
---|
| 4091 | + | HB3144 Enrolled- 115 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 115 - LRB103 26309 HLH 52670 b |
---|
| 4092 | + | HB3144 Enrolled - 115 - LRB103 26309 HLH 52670 b |
---|
| 4093 | + | 1 "Breast pump collection and storage supplies" |
---|
| 4094 | + | 2 includes, but is not limited to: breast shields and breast |
---|
| 4095 | + | 3 shield connectors; breast pump tubes and tubing adapters; |
---|
| 4096 | + | 4 breast pump valves and membranes; backflow protectors and |
---|
| 4097 | + | 5 backflow protector adaptors; bottles and bottle caps |
---|
| 4098 | + | 6 specific to the operation of the breast pump; and breast |
---|
| 4099 | + | 7 milk storage bags. |
---|
| 4100 | + | 8 "Breast pump collection and storage supplies" does not |
---|
| 4101 | + | 9 include: (1) bottles and bottle caps not specific to the |
---|
| 4102 | + | 10 operation of the breast pump; (2) breast pump travel bags |
---|
| 4103 | + | 11 and other similar carrying accessories, including ice |
---|
| 4104 | + | 12 packs, labels, and other similar products; (3) breast pump |
---|
| 4105 | + | 13 cleaning supplies; (4) nursing bras, bra pads, breast |
---|
| 4106 | + | 14 shells, and other similar products; and (5) creams, |
---|
| 4107 | + | 15 ointments, and other similar products that relieve |
---|
| 4108 | + | 16 breastfeeding-related symptoms or conditions of the |
---|
| 4109 | + | 17 breasts or nipples, unless sold as part of a breast pump |
---|
| 4110 | + | 18 kit that is pre-packaged by the breast pump manufacturer |
---|
| 4111 | + | 19 or distributor. |
---|
| 4112 | + | 20 "Breast pump kit" means a kit that: (1) contains no |
---|
| 4113 | + | 21 more than a breast pump, breast pump collection and |
---|
| 4114 | + | 22 storage supplies, a rechargeable battery for operating the |
---|
| 4115 | + | 23 breast pump, a breastmilk cooler, bottle stands, ice |
---|
| 4116 | + | 24 packs, and a breast pump carrying case; and (2) is |
---|
| 4117 | + | 25 pre-packaged as a breast pump kit by the breast pump |
---|
| 4118 | + | 26 manufacturer or distributor. |
---|
| 4119 | + | |
---|
| 4120 | + | |
---|
| 4121 | + | |
---|
| 4122 | + | |
---|
| 4123 | + | |
---|
| 4124 | + | HB3144 Enrolled - 115 - LRB103 26309 HLH 52670 b |
---|
| 4125 | + | |
---|
| 4126 | + | |
---|
| 4127 | + | HB3144 Enrolled- 116 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 116 - LRB103 26309 HLH 52670 b |
---|
| 4128 | + | HB3144 Enrolled - 116 - LRB103 26309 HLH 52670 b |
---|
| 4129 | + | 1 (47) Tangible personal property sold by or on behalf |
---|
| 4130 | + | 2 of the State Treasurer pursuant to the Revised Uniform |
---|
| 4131 | + | 3 Unclaimed Property Act. This item (47) is exempt from the |
---|
| 4132 | + | 4 provisions of Section 2-70. |
---|
| 4133 | + | 5 (48) Beginning on January 1, 2024, tangible personal |
---|
| 4134 | + | 6 property purchased by an active duty member of the armed |
---|
| 4135 | + | 7 forces of the United States who presents valid military |
---|
| 4136 | + | 8 identification and purchases the property using a form of |
---|
| 4137 | + | 9 payment where the federal government is the payor. The |
---|
| 4138 | + | 10 member of the armed forces must complete, at the point of |
---|
| 4139 | + | 11 sale, a form prescribed by the Department of Revenue |
---|
| 4140 | + | 12 documenting that the transaction is eligible for the |
---|
| 4141 | + | 13 exemption under this paragraph. Retailers must keep the |
---|
| 4142 | + | 14 form as documentation of the exemption in their records |
---|
| 4143 | + | 15 for a period of not less than 6 years. "Armed forces of the |
---|
| 4144 | + | 16 United States" means the United States Army, Navy, Air |
---|
| 4145 | + | 17 Force, Marine Corps, or Coast Guard. This paragraph is |
---|
| 4146 | + | 18 exempt from the provisions of Section 2-70. |
---|
| 4147 | + | 19 (49) Beginning on January 1, 2026, as further defined |
---|
| 4148 | + | 20 in Section 2-10, food for human consumption that is to be |
---|
| 4149 | + | 21 consumed off the premises where it is sold (other than |
---|
| 4150 | + | 22 alcoholic beverages, food consisting of or infused with |
---|
| 4151 | + | 23 adult use cannabis, soft drinks, candy, and food that has |
---|
| 4152 | + | 24 been prepared for immediate consumption). This item (49) |
---|
| 4153 | + | 25 is exempt from the provisions of Section 2-70. |
---|
| 4154 | + | 26 (Source: P.A. 102-16, eff. 6-17-21; 102-634, eff. 8-27-21; |
---|
| 4155 | + | |
---|
| 4156 | + | |
---|
| 4157 | + | |
---|
| 4158 | + | |
---|
| 4159 | + | |
---|
| 4160 | + | HB3144 Enrolled - 116 - LRB103 26309 HLH 52670 b |
---|
| 4161 | + | |
---|
| 4162 | + | |
---|
| 4163 | + | HB3144 Enrolled- 117 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 117 - LRB103 26309 HLH 52670 b |
---|
| 4164 | + | HB3144 Enrolled - 117 - LRB103 26309 HLH 52670 b |
---|
| 4165 | + | 1 102-700, Article 70, Section 70-20, eff. 4-19-22; 102-700, |
---|
| 4166 | + | 2 Article 75, Section 75-20, eff. 4-19-22; 102-813, eff. |
---|
| 4167 | + | 3 5-13-22; 102-1026, eff. 5-27-22; 103-9, Article 5, Section |
---|
| 4168 | + | 4 5-20, eff. 6-7-23; 103-9, Article 15, Section 15-20, eff. |
---|
| 4169 | + | 5 6-7-23; 103-154, eff. 6-30-23; 103-384, eff. 1-1-24; revised |
---|
| 4170 | + | 6 12-12-23.) |
---|
| 4171 | + | 7 (35 ILCS 120/2-10) |
---|
| 4172 | + | 8 Sec. 2-10. Rate of tax. Unless otherwise provided in this |
---|
| 4173 | + | 9 Section, the tax imposed by this Act is at the rate of 6.25% of |
---|
| 4174 | + | 10 gross receipts from sales of tangible personal property made |
---|
| 4175 | + | 11 in the course of business. |
---|
| 4176 | + | 12 Beginning on July 1, 2000 and through December 31, 2000, |
---|
| 4177 | + | 13 with respect to motor fuel, as defined in Section 1.1 of the |
---|
| 4178 | + | 14 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of |
---|
| 4179 | + | 15 the Use Tax Act, the tax is imposed at the rate of 1.25%. |
---|
| 4180 | + | 16 Beginning on August 6, 2010 through August 15, 2010, and |
---|
| 4181 | + | 17 beginning again on August 5, 2022 through August 14, 2022, |
---|
| 4182 | + | 18 with respect to sales tax holiday items as defined in Section |
---|
| 4183 | + | 19 2-8 of this Act, the tax is imposed at the rate of 1.25%. |
---|
| 4184 | + | 20 Within 14 days after July 1, 2000 (the effective date of |
---|
| 4185 | + | 21 Public Act 91-872), each retailer of motor fuel and gasohol |
---|
| 4186 | + | 22 shall cause the following notice to be posted in a prominently |
---|
| 4187 | + | 23 visible place on each retail dispensing device that is used to |
---|
| 4188 | + | 24 dispense motor fuel or gasohol in the State of Illinois: "As of |
---|
| 4189 | + | 25 July 1, 2000, the State of Illinois has eliminated the State's |
---|
| 4190 | + | |
---|
| 4191 | + | |
---|
| 4192 | + | |
---|
| 4193 | + | |
---|
| 4194 | + | |
---|
| 4195 | + | HB3144 Enrolled - 117 - LRB103 26309 HLH 52670 b |
---|
| 4196 | + | |
---|
| 4197 | + | |
---|
| 4198 | + | HB3144 Enrolled- 118 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 118 - LRB103 26309 HLH 52670 b |
---|
| 4199 | + | HB3144 Enrolled - 118 - LRB103 26309 HLH 52670 b |
---|
| 4200 | + | 1 share of sales tax on motor fuel and gasohol through December |
---|
| 4201 | + | 2 31, 2000. The price on this pump should reflect the |
---|
| 4202 | + | 3 elimination of the tax." The notice shall be printed in bold |
---|
| 4203 | + | 4 print on a sign that is no smaller than 4 inches by 8 inches. |
---|
| 4204 | + | 5 The sign shall be clearly visible to customers. Any retailer |
---|
| 4205 | + | 6 who fails to post or maintain a required sign through December |
---|
| 4206 | + | 7 31, 2000 is guilty of a petty offense for which the fine shall |
---|
| 4207 | + | 8 be $500 per day per each retail premises where a violation |
---|
| 4208 | + | 9 occurs. |
---|
| 4209 | + | 10 With respect to gasohol, as defined in the Use Tax Act, the |
---|
| 4210 | + | 11 tax imposed by this Act applies to (i) 70% of the proceeds of |
---|
| 4211 | + | 12 sales made on or after January 1, 1990, and before July 1, |
---|
| 4212 | + | 13 2003, (ii) 80% of the proceeds of sales made on or after July |
---|
| 4213 | + | 14 1, 2003 and on or before July 1, 2017, (iii) 100% of the |
---|
| 4214 | + | 15 proceeds of sales made after July 1, 2017 and prior to January |
---|
| 4215 | + | 16 1, 2024, (iv) 90% of the proceeds of sales made on or after |
---|
| 4216 | + | 17 January 1, 2024 and on or before December 31, 2028, and (v) |
---|
| 4217 | + | 18 100% of the proceeds of sales made after December 31, 2028. If, |
---|
| 4218 | + | 19 at any time, however, the tax under this Act on sales of |
---|
| 4219 | + | 20 gasohol, as defined in the Use Tax Act, is imposed at the rate |
---|
| 4220 | + | 21 of 1.25%, then the tax imposed by this Act applies to 100% of |
---|
| 4221 | + | 22 the proceeds of sales of gasohol made during that time. |
---|
| 4222 | + | 23 With respect to mid-range ethanol blends, as defined in |
---|
| 4223 | + | 24 Section 3-44.3 of the Use Tax Act, the tax imposed by this Act |
---|
| 4224 | + | 25 applies to (i) 80% of the proceeds of sales made on or after |
---|
| 4225 | + | 26 January 1, 2024 and on or before December 31, 2028 and (ii) |
---|
| 4226 | + | |
---|
| 4227 | + | |
---|
| 4228 | + | |
---|
| 4229 | + | |
---|
| 4230 | + | |
---|
| 4231 | + | HB3144 Enrolled - 118 - LRB103 26309 HLH 52670 b |
---|
| 4232 | + | |
---|
| 4233 | + | |
---|
| 4234 | + | HB3144 Enrolled- 119 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 119 - LRB103 26309 HLH 52670 b |
---|
| 4235 | + | HB3144 Enrolled - 119 - LRB103 26309 HLH 52670 b |
---|
| 4236 | + | 1 100% of the proceeds of sales made after December 31, 2028. If, |
---|
| 4237 | + | 2 at any time, however, the tax under this Act on sales of |
---|
| 4238 | + | 3 mid-range ethanol blends is imposed at the rate of 1.25%, then |
---|
| 4239 | + | 4 the tax imposed by this Act applies to 100% of the proceeds of |
---|
| 4240 | + | 5 sales of mid-range ethanol blends made during that time. |
---|
| 4241 | + | 6 With respect to majority blended ethanol fuel, as defined |
---|
| 4242 | + | 7 in the Use Tax Act, the tax imposed by this Act does not apply |
---|
| 4243 | + | 8 to the proceeds of sales made on or after July 1, 2003 and on |
---|
| 4244 | + | 9 or before December 31, 2028 but applies to 100% of the proceeds |
---|
| 4245 | + | 10 of sales made thereafter. |
---|
| 4246 | + | 11 With respect to biodiesel blends, as defined in the Use |
---|
| 4247 | + | 12 Tax Act, with no less than 1% and no more than 10% biodiesel, |
---|
| 4248 | + | 13 the tax imposed by this Act applies to (i) 80% of the proceeds |
---|
| 4249 | + | 14 of sales made on or after July 1, 2003 and on or before |
---|
| 4250 | + | 15 December 31, 2018 and (ii) 100% of the proceeds of sales made |
---|
| 4251 | + | 16 after December 31, 2018 and before January 1, 2024. On and |
---|
| 4252 | + | 17 after January 1, 2024 and on or before December 31, 2030, the |
---|
| 4253 | + | 18 taxation of biodiesel, renewable diesel, and biodiesel blends |
---|
| 4254 | + | 19 shall be as provided in Section 3-5.1 of the Use Tax Act. If, |
---|
| 4255 | + | 20 at any time, however, the tax under this Act on sales of |
---|
| 4256 | + | 21 biodiesel blends, as defined in the Use Tax Act, with no less |
---|
| 4257 | + | 22 than 1% and no more than 10% biodiesel is imposed at the rate |
---|
| 4258 | + | 23 of 1.25%, then the tax imposed by this Act applies to 100% of |
---|
| 4259 | + | 24 the proceeds of sales of biodiesel blends with no less than 1% |
---|
| 4260 | + | 25 and no more than 10% biodiesel made during that time. |
---|
| 4261 | + | 26 With respect to biodiesel, as defined in the Use Tax Act, |
---|
| 4262 | + | |
---|
| 4263 | + | |
---|
| 4264 | + | |
---|
| 4265 | + | |
---|
| 4266 | + | |
---|
| 4267 | + | HB3144 Enrolled - 119 - LRB103 26309 HLH 52670 b |
---|
| 4268 | + | |
---|
| 4269 | + | |
---|
| 4270 | + | HB3144 Enrolled- 120 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 120 - LRB103 26309 HLH 52670 b |
---|
| 4271 | + | HB3144 Enrolled - 120 - LRB103 26309 HLH 52670 b |
---|
| 4272 | + | 1 and biodiesel blends, as defined in the Use Tax Act, with more |
---|
| 4273 | + | 2 than 10% but no more than 99% biodiesel, the tax imposed by |
---|
| 4274 | + | 3 this Act does not apply to the proceeds of sales made on or |
---|
| 4275 | + | 4 after July 1, 2003 and on or before December 31, 2023. On and |
---|
| 4276 | + | 5 after January 1, 2024 and on or before December 31, 2030, the |
---|
| 4277 | + | 6 taxation of biodiesel, renewable diesel, and biodiesel blends |
---|
| 4278 | + | 7 shall be as provided in Section 3-5.1 of the Use Tax Act. |
---|
| 4279 | + | 8 Until July 1, 2022 and from beginning again on July 1, 2023 |
---|
| 4280 | + | 9 through December 31, 2025, with respect to food for human |
---|
| 4281 | + | 10 consumption that is to be consumed off the premises where it is |
---|
| 4282 | + | 11 sold (other than alcoholic beverages, food consisting of or |
---|
| 4283 | + | 12 infused with adult use cannabis, soft drinks, and food that |
---|
| 4284 | + | 13 has been prepared for immediate consumption), the tax is |
---|
| 4285 | + | 14 imposed at the rate of 1%. Beginning July 1, 2022 and until |
---|
| 4286 | + | 15 July 1, 2023, with respect to food for human consumption that |
---|
| 4287 | + | 16 is to be consumed off the premises where it is sold (other than |
---|
| 4288 | + | 17 alcoholic beverages, food consisting of or infused with adult |
---|
| 4289 | + | 18 use cannabis, soft drinks, and food that has been prepared for |
---|
| 4290 | + | 19 immediate consumption), the tax is imposed at the rate of 0%. |
---|
| 4291 | + | 20 On and after January 1, 2026, food for human consumption that |
---|
| 4292 | + | 21 is to be consumed off the premises where it is sold (other than |
---|
| 4293 | + | 22 alcoholic beverages, food consisting of or infused with adult |
---|
| 4294 | + | 23 use cannabis, soft drinks, candy, and food that has been |
---|
| 4295 | + | 24 prepared for immediate consumption) is exempt from the tax |
---|
| 4296 | + | 25 imposed by this Act. |
---|
| 4297 | + | 26 With respect to prescription and nonprescription |
---|
| 4298 | + | |
---|
| 4299 | + | |
---|
| 4300 | + | |
---|
| 4301 | + | |
---|
| 4302 | + | |
---|
| 4303 | + | HB3144 Enrolled - 120 - LRB103 26309 HLH 52670 b |
---|
| 4304 | + | |
---|
| 4305 | + | |
---|
| 4306 | + | HB3144 Enrolled- 121 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 121 - LRB103 26309 HLH 52670 b |
---|
| 4307 | + | HB3144 Enrolled - 121 - LRB103 26309 HLH 52670 b |
---|
| 4308 | + | 1 medicines, drugs, medical appliances, products classified as |
---|
| 4309 | + | 2 Class III medical devices by the United States Food and Drug |
---|
| 4310 | + | 3 Administration that are used for cancer treatment pursuant to |
---|
| 4311 | + | 4 a prescription, as well as any accessories and components |
---|
| 4312 | + | 5 related to those devices, modifications to a motor vehicle for |
---|
| 4313 | + | 6 the purpose of rendering it usable by a person with a |
---|
| 4314 | + | 7 disability, and insulin, blood sugar testing materials, |
---|
| 4315 | + | 8 syringes, and needles used by human diabetics, the tax is |
---|
| 4316 | + | 9 imposed at the rate of 1%. For the purposes of this Section, |
---|
| 4317 | + | 10 until September 1, 2009: the term "soft drinks" means any |
---|
| 4318 | + | 11 complete, finished, ready-to-use, non-alcoholic drink, whether |
---|
| 4319 | + | 12 carbonated or not, including, but not limited to, soda water, |
---|
| 4320 | + | 13 cola, fruit juice, vegetable juice, carbonated water, and all |
---|
| 4321 | + | 14 other preparations commonly known as soft drinks of whatever |
---|
| 4322 | + | 15 kind or description that are contained in any closed or sealed |
---|
| 4323 | + | 16 bottle, can, carton, or container, regardless of size; but |
---|
| 4324 | + | 17 "soft drinks" does not include coffee, tea, non-carbonated |
---|
| 4325 | + | 18 water, infant formula, milk or milk products as defined in the |
---|
| 4326 | + | 19 Grade A Pasteurized Milk and Milk Products Act, or drinks |
---|
| 4327 | + | 20 containing 50% or more natural fruit or vegetable juice. |
---|
| 4328 | + | 21 Notwithstanding any other provisions of this Act, |
---|
| 4329 | + | 22 beginning September 1, 2009, "soft drinks" means non-alcoholic |
---|
| 4330 | + | 23 beverages that contain natural or artificial sweeteners. "Soft |
---|
| 4331 | + | 24 drinks" does not include beverages that contain milk or milk |
---|
| 4332 | + | 25 products, soy, rice or similar milk substitutes, or greater |
---|
| 4333 | + | 26 than 50% of vegetable or fruit juice by volume. |
---|
| 4334 | + | |
---|
| 4335 | + | |
---|
| 4336 | + | |
---|
| 4337 | + | |
---|
| 4338 | + | |
---|
| 4339 | + | HB3144 Enrolled - 121 - LRB103 26309 HLH 52670 b |
---|
| 4340 | + | |
---|
| 4341 | + | |
---|
| 4342 | + | HB3144 Enrolled- 122 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 122 - LRB103 26309 HLH 52670 b |
---|
| 4343 | + | HB3144 Enrolled - 122 - LRB103 26309 HLH 52670 b |
---|
| 4344 | + | 1 Until August 1, 2009, and notwithstanding any other |
---|
| 4345 | + | 2 provisions of this Act, "food for human consumption that is to |
---|
| 4346 | + | 3 be consumed off the premises where it is sold" includes all |
---|
| 4347 | + | 4 food sold through a vending machine, except soft drinks and |
---|
| 4348 | + | 5 food products that are dispensed hot from a vending machine, |
---|
| 4349 | + | 6 regardless of the location of the vending machine. Beginning |
---|
| 4350 | + | 7 August 1, 2009, and notwithstanding any other provisions of |
---|
| 4351 | + | 8 this Act, "food for human consumption that is to be consumed |
---|
| 4352 | + | 9 off the premises where it is sold" includes all food sold |
---|
| 4353 | + | 10 through a vending machine, except soft drinks, candy, and food |
---|
| 4354 | + | 11 products that are dispensed hot from a vending machine, |
---|
| 4355 | + | 12 regardless of the location of the vending machine. |
---|
| 4356 | + | 13 Notwithstanding any other provisions of this Act, |
---|
| 4357 | + | 14 beginning September 1, 2009, "food for human consumption that |
---|
| 4358 | + | 15 is to be consumed off the premises where it is sold" does not |
---|
| 4359 | + | 16 include candy. For purposes of this Section, "candy" means a |
---|
| 4360 | + | 17 preparation of sugar, honey, or other natural or artificial |
---|
| 4361 | + | 18 sweeteners in combination with chocolate, fruits, nuts or |
---|
| 4362 | + | 19 other ingredients or flavorings in the form of bars, drops, or |
---|
| 4363 | + | 20 pieces. "Candy" does not include any preparation that contains |
---|
| 4364 | + | 21 flour or requires refrigeration. |
---|
| 4365 | + | 22 Notwithstanding any other provisions of this Act, |
---|
| 4366 | + | 23 beginning September 1, 2009, "nonprescription medicines and |
---|
| 4367 | + | 24 drugs" does not include grooming and hygiene products. For |
---|
| 4368 | + | 25 purposes of this Section, "grooming and hygiene products" |
---|
| 4369 | + | 26 includes, but is not limited to, soaps and cleaning solutions, |
---|
| 4370 | + | |
---|
| 4371 | + | |
---|
| 4372 | + | |
---|
| 4373 | + | |
---|
| 4374 | + | |
---|
| 4375 | + | HB3144 Enrolled - 122 - LRB103 26309 HLH 52670 b |
---|
| 4376 | + | |
---|
| 4377 | + | |
---|
| 4378 | + | HB3144 Enrolled- 123 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 123 - LRB103 26309 HLH 52670 b |
---|
| 4379 | + | HB3144 Enrolled - 123 - LRB103 26309 HLH 52670 b |
---|
| 4380 | + | 1 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan |
---|
| 4381 | + | 2 lotions and screens, unless those products are available by |
---|
| 4382 | + | 3 prescription only, regardless of whether the products meet the |
---|
| 4383 | + | 4 definition of "over-the-counter-drugs". For the purposes of |
---|
| 4384 | + | 5 this paragraph, "over-the-counter-drug" means a drug for human |
---|
| 4385 | + | 6 use that contains a label that identifies the product as a drug |
---|
| 4386 | + | 7 as required by 21 CFR 201.66. The "over-the-counter-drug" |
---|
| 4387 | + | 8 label includes: |
---|
| 4388 | + | 9 (A) a "Drug Facts" panel; or |
---|
| 4389 | + | 10 (B) a statement of the "active ingredient(s)" with a |
---|
| 4390 | + | 11 list of those ingredients contained in the compound, |
---|
| 4391 | + | 12 substance or preparation. |
---|
| 4392 | + | 13 Beginning on January 1, 2014 (the effective date of Public |
---|
| 4393 | + | 14 Act 98-122), "prescription and nonprescription medicines and |
---|
| 4394 | + | 15 drugs" includes medical cannabis purchased from a registered |
---|
| 4395 | + | 16 dispensing organization under the Compassionate Use of Medical |
---|
| 4396 | + | 17 Cannabis Program Act. |
---|
| 4397 | + | 18 As used in this Section, "adult use cannabis" means |
---|
| 4398 | + | 19 cannabis subject to tax under the Cannabis Cultivation |
---|
| 4399 | + | 20 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law |
---|
| 4400 | + | 21 and does not include cannabis subject to tax under the |
---|
| 4401 | + | 22 Compassionate Use of Medical Cannabis Program Act. |
---|
| 4402 | + | 23 (Source: P.A. 102-4, eff. 4-27-21; 102-700, Article 20, |
---|
| 4403 | + | 24 Section 20-20, eff. 4-19-22; 102-700, Article 60, Section |
---|
| 4404 | + | 25 60-30, eff. 4-19-22; 102-700, Article 65, Section 65-10, eff. |
---|
| 4405 | + | 26 4-19-22; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23.) |
---|
| 4406 | + | |
---|
| 4407 | + | |
---|
| 4408 | + | |
---|
| 4409 | + | |
---|
| 4410 | + | |
---|
| 4411 | + | HB3144 Enrolled - 123 - LRB103 26309 HLH 52670 b |
---|
| 4412 | + | |
---|
| 4413 | + | |
---|
| 4414 | + | HB3144 Enrolled- 124 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 124 - LRB103 26309 HLH 52670 b |
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| 4415 | + | HB3144 Enrolled - 124 - LRB103 26309 HLH 52670 b |
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| 4416 | + | 1 (35 ILCS 120/2-27) |
---|
| 4417 | + | 2 Sec. 2-27. Prepaid telephone calling arrangements. |
---|
| 4418 | + | 3 "Prepaid telephone calling arrangements" mean the right to |
---|
| 4419 | + | 4 exclusively purchase telephone or telecommunications services |
---|
| 4420 | + | 5 that must be paid for in advance and enable the origination of |
---|
| 4421 | + | 6 one or more intrastate, interstate, or international telephone |
---|
| 4422 | + | 7 calls or other telecommunications using an access number, an |
---|
| 4423 | + | 8 authorization code, or both, whether manually or |
---|
| 4424 | + | 9 electronically dialed, for which payment to a retailer must be |
---|
| 4425 | + | 10 made in advance, provided that, unless recharged, no further |
---|
| 4426 | + | 11 service is provided once that prepaid amount of service has |
---|
| 4427 | + | 12 been consumed, and provided further that, on and after January |
---|
| 4428 | + | 13 1, 2025, the telephone or telecommunications services included |
---|
| 4429 | + | 14 in such arrangement are obtained through the purchase of a |
---|
| 4430 | + | 15 preloaded phone, calling card, or other item of tangible |
---|
| 4431 | + | 16 personal property. Prepaid telephone calling arrangements |
---|
| 4432 | + | 17 include the recharge of a prepaid calling arrangement if and |
---|
| 4433 | + | 18 only if, on and after January 1, 2025, the additional |
---|
| 4434 | + | 19 telephone or telecommunications services included in the |
---|
| 4435 | + | 20 recharge are obtained through the purchase of a preloaded |
---|
| 4436 | + | 21 phone, calling card, or other item of tangible personal |
---|
| 4437 | + | 22 property. For purposes of this Section, "recharge" means the |
---|
| 4438 | + | 23 purchase of additional prepaid telephone or telecommunications |
---|
| 4439 | + | 24 services whether or not the purchaser acquires a different |
---|
| 4440 | + | 25 access number or authorization code. For purposes of this |
---|
| 4441 | + | |
---|
| 4442 | + | |
---|
| 4443 | + | |
---|
| 4444 | + | |
---|
| 4445 | + | |
---|
| 4446 | + | HB3144 Enrolled - 124 - LRB103 26309 HLH 52670 b |
---|
| 4447 | + | |
---|
| 4448 | + | |
---|
| 4449 | + | HB3144 Enrolled- 125 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 125 - LRB103 26309 HLH 52670 b |
---|
| 4450 | + | HB3144 Enrolled - 125 - LRB103 26309 HLH 52670 b |
---|
| 4451 | + | 1 Section, "telecommunications" means that term as defined in |
---|
| 4452 | + | 2 Section 2 of the Telecommunications Excise Tax Act. "Prepaid |
---|
| 4453 | + | 3 telephone calling arrangement" does not include an arrangement |
---|
| 4454 | + | 4 whereby the service provider reflects the amount of the |
---|
| 4455 | + | 5 purchase as a credit on an account for a customer under an |
---|
| 4456 | + | 6 existing subscription plan, nor, on and after January 1, 2025, |
---|
| 4457 | + | 7 does it include a recharge that is not obtained through the |
---|
| 4458 | + | 8 purchase of a preloaded phone, calling card, or other item of |
---|
| 4459 | + | 9 tangible personal property. |
---|
| 4460 | + | 10 (Source: P.A. 91-870, eff. 6-22-00.) |
---|
| 4461 | + | 11 Section 22. The Prepaid Wireless 9-1-1 Surcharge Act is |
---|
| 4462 | + | 12 amended by changing Section 15 as follows: |
---|
| 4463 | + | 13 (50 ILCS 753/15) |
---|
| 4464 | + | 14 Sec. 15. Prepaid wireless 9-1-1 surcharge. |
---|
| 4465 | + | 15 (a) Until September 30, 2015, there is hereby imposed on |
---|
| 4466 | + | 16 consumers a prepaid wireless 9-1-1 surcharge of 1.5% per |
---|
| 4467 | + | 17 retail transaction. Beginning October 1, 2015, the prepaid |
---|
| 4468 | + | 18 wireless 9-1-1 surcharge shall be 3% per retail transaction. |
---|
| 4469 | + | 19 Until December 31, 2023 and beginning July 1, 2024, the |
---|
| 4470 | + | 20 surcharge authorized by this subsection (a) does not apply in |
---|
| 4471 | + | 21 a home rule municipality having a population in excess of |
---|
| 4472 | + | 22 500,000. |
---|
| 4473 | + | 23 (a-5) On or after the effective date of this amendatory |
---|
| 4474 | + | 24 Act of the 98th General Assembly and until December 31, 2023, |
---|
| 4475 | + | |
---|
| 4476 | + | |
---|
| 4477 | + | |
---|
| 4478 | + | |
---|
| 4479 | + | |
---|
| 4480 | + | HB3144 Enrolled - 125 - LRB103 26309 HLH 52670 b |
---|
| 4481 | + | |
---|
| 4482 | + | |
---|
| 4483 | + | HB3144 Enrolled- 126 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 126 - LRB103 26309 HLH 52670 b |
---|
| 4484 | + | HB3144 Enrolled - 126 - LRB103 26309 HLH 52670 b |
---|
| 4485 | + | 1 and from July 1, 2024 to July 1, 2029, a home rule municipality |
---|
| 4486 | + | 2 having a population in excess of 500,000 on the effective date |
---|
| 4487 | + | 3 of this amendatory Act may impose a prepaid wireless 9-1-1 |
---|
| 4488 | + | 4 surcharge not to exceed 9% per retail transaction sourced to |
---|
| 4489 | + | 5 that jurisdiction and collected and remitted in accordance |
---|
| 4490 | + | 6 with the provisions of subsection (b-5) of this Section. |
---|
| 4491 | + | 7 (b) The prepaid wireless 9-1-1 surcharge shall be |
---|
| 4492 | + | 8 collected by the seller from the consumer with respect to each |
---|
| 4493 | + | 9 retail transaction occurring in this State and shall be |
---|
| 4494 | + | 10 remitted to the Department by the seller as provided in this |
---|
| 4495 | + | 11 Act. The amount of the prepaid wireless 9-1-1 surcharge shall |
---|
| 4496 | + | 12 be separately stated as a distinct item apart from the charge |
---|
| 4497 | + | 13 for the prepaid wireless telecommunications service on an |
---|
| 4498 | + | 14 invoice, receipt, or other similar document that is provided |
---|
| 4499 | + | 15 to the consumer by the seller or shall be otherwise disclosed |
---|
| 4500 | + | 16 to the consumer. If the seller does not separately state the |
---|
| 4501 | + | 17 surcharge as a distinct item to the consumer as provided in |
---|
| 4502 | + | 18 this Section, then the seller shall maintain books and records |
---|
| 4503 | + | 19 as required by this Act which clearly identify the amount of |
---|
| 4504 | + | 20 the 9-1-1 surcharge for retail transactions. |
---|
| 4505 | + | 21 For purposes of this subsection (b), a retail transaction |
---|
| 4506 | + | 22 occurs in this State if (i) the retail transaction is made in |
---|
| 4507 | + | 23 person by a consumer at the seller's business location and the |
---|
| 4508 | + | 24 business is located within the State; (ii) the seller is a |
---|
| 4509 | + | 25 provider and sells prepaid wireless telecommunications service |
---|
| 4510 | + | 26 to a consumer located in Illinois; (iii) the retail |
---|
| 4511 | + | |
---|
| 4512 | + | |
---|
| 4513 | + | |
---|
| 4514 | + | |
---|
| 4515 | + | |
---|
| 4516 | + | HB3144 Enrolled - 126 - LRB103 26309 HLH 52670 b |
---|
| 4517 | + | |
---|
| 4518 | + | |
---|
| 4519 | + | HB3144 Enrolled- 127 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 127 - LRB103 26309 HLH 52670 b |
---|
| 4520 | + | HB3144 Enrolled - 127 - LRB103 26309 HLH 52670 b |
---|
| 4521 | + | 1 transaction is treated as occurring in this State for purposes |
---|
| 4522 | + | 2 of the Retailers' Occupation Tax Act; or (iv) a seller that is |
---|
| 4523 | + | 3 included within the definition of a "retailer maintaining a |
---|
| 4524 | + | 4 place of business in this State" under Section 2 of the Use Tax |
---|
| 4525 | + | 5 Act makes a sale of prepaid wireless telecommunications |
---|
| 4526 | + | 6 service to a consumer located in Illinois. In the case of a |
---|
| 4527 | + | 7 retail transaction which does not occur in person at a |
---|
| 4528 | + | 8 seller's business location, if a consumer uses a credit card |
---|
| 4529 | + | 9 to purchase prepaid wireless telecommunications service |
---|
| 4530 | + | 10 on-line or over the telephone, and no product is shipped to the |
---|
| 4531 | + | 11 consumer, the transaction occurs in this State if the billing |
---|
| 4532 | + | 12 address for the consumer's credit card is in this State. |
---|
| 4533 | + | 13 (b-5) The prepaid wireless 9-1-1 surcharge imposed under |
---|
| 4534 | + | 14 subsection (a-5) of this Section shall be collected by the |
---|
| 4535 | + | 15 seller from the consumer with respect to each retail |
---|
| 4536 | + | 16 transaction occurring in the municipality imposing the |
---|
| 4537 | + | 17 surcharge. The amount of the prepaid wireless 9-1-1 surcharge |
---|
| 4538 | + | 18 shall be separately stated on an invoice, receipt, or other |
---|
| 4539 | + | 19 similar document that is provided to the consumer by the |
---|
| 4540 | + | 20 seller or shall be otherwise disclosed to the consumer. If the |
---|
| 4541 | + | 21 seller does not separately state the surcharge as a distinct |
---|
| 4542 | + | 22 item to the consumer as provided in this Section, then the |
---|
| 4543 | + | 23 seller shall maintain books and records as required by this |
---|
| 4544 | + | 24 Act which clearly identify the amount of the 9-1-1 surcharge |
---|
| 4545 | + | 25 for retail transactions. |
---|
| 4546 | + | 26 For purposes of this subsection (b-5), a retail |
---|
| 4547 | + | |
---|
| 4548 | + | |
---|
| 4549 | + | |
---|
| 4550 | + | |
---|
| 4551 | + | |
---|
| 4552 | + | HB3144 Enrolled - 127 - LRB103 26309 HLH 52670 b |
---|
| 4553 | + | |
---|
| 4554 | + | |
---|
| 4555 | + | HB3144 Enrolled- 128 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 128 - LRB103 26309 HLH 52670 b |
---|
| 4556 | + | HB3144 Enrolled - 128 - LRB103 26309 HLH 52670 b |
---|
| 4557 | + | 1 transaction occurs in the municipality if (i) the retail |
---|
| 4558 | + | 2 transaction is made in person by a consumer at the seller's |
---|
| 4559 | + | 3 business location and the business is located within the |
---|
| 4560 | + | 4 municipality; (ii) the seller is a provider and sells prepaid |
---|
| 4561 | + | 5 wireless telecommunications service to a consumer located in |
---|
| 4562 | + | 6 the municipality; (iii) the retail transaction is treated as |
---|
| 4563 | + | 7 occurring in the municipality for purposes of the Retailers' |
---|
| 4564 | + | 8 Occupation Tax Act; or (iv) a seller that is included within |
---|
| 4565 | + | 9 the definition of a "retailer maintaining a place of business |
---|
| 4566 | + | 10 in this State" under Section 2 of the Use Tax Act makes a sale |
---|
| 4567 | + | 11 of prepaid wireless telecommunications service to a consumer |
---|
| 4568 | + | 12 located in the municipality. In the case of a retail |
---|
| 4569 | + | 13 transaction which does not occur in person at a seller's |
---|
| 4570 | + | 14 business location, if a consumer uses a credit card to |
---|
| 4571 | + | 15 purchase prepaid wireless telecommunications service on-line |
---|
| 4572 | + | 16 or over the telephone, and no product is shipped to the |
---|
| 4573 | + | 17 consumer, the transaction occurs in the municipality if the |
---|
| 4574 | + | 18 billing address for the consumer's credit card is in the |
---|
| 4575 | + | 19 municipality. |
---|
| 4576 | + | 20 (c) The prepaid wireless 9-1-1 surcharge is imposed on the |
---|
| 4577 | + | 21 consumer and not on any provider. The seller shall be liable to |
---|
| 4578 | + | 22 remit all prepaid wireless 9-1-1 surcharges that the seller |
---|
| 4579 | + | 23 collects from consumers as provided in Section 20, including |
---|
| 4580 | + | 24 all such surcharges that the seller is deemed to collect where |
---|
| 4581 | + | 25 the amount of the surcharge has not been separately stated on |
---|
| 4582 | + | 26 an invoice, receipt, or other similar document provided to the |
---|
| 4583 | + | |
---|
| 4584 | + | |
---|
| 4585 | + | |
---|
| 4586 | + | |
---|
| 4587 | + | |
---|
| 4588 | + | HB3144 Enrolled - 128 - LRB103 26309 HLH 52670 b |
---|
| 4589 | + | |
---|
| 4590 | + | |
---|
| 4591 | + | HB3144 Enrolled- 129 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 129 - LRB103 26309 HLH 52670 b |
---|
| 4592 | + | HB3144 Enrolled - 129 - LRB103 26309 HLH 52670 b |
---|
| 4593 | + | 1 consumer by the seller. The surcharge collected or deemed |
---|
| 4594 | + | 2 collected by a seller shall constitute a debt owed by the |
---|
| 4595 | + | 3 seller to this State, and any such surcharge actually |
---|
| 4596 | + | 4 collected shall be held in trust for the benefit of the |
---|
| 4597 | + | 5 Department. |
---|
| 4598 | + | 6 For purposes of this subsection (c), the surcharge shall |
---|
| 4599 | + | 7 not be imposed or collected from entities that have an active |
---|
| 4600 | + | 8 tax exemption identification number issued by the Department |
---|
| 4601 | + | 9 under Section 1g of the Retailers' Occupation Tax Act. |
---|
| 4602 | + | 10 (d) The amount of the prepaid wireless 9-1-1 surcharge |
---|
| 4603 | + | 11 that is collected by a seller from a consumer, if such amount |
---|
| 4604 | + | 12 is separately stated on an invoice, receipt, or other similar |
---|
| 4605 | + | 13 document provided to the consumer by the seller, shall not be |
---|
| 4606 | + | 14 included in the base for measuring any tax, fee, surcharge, or |
---|
| 4607 | + | 15 other charge that is imposed by this State, any political |
---|
| 4608 | + | 16 subdivision of this State, or any intergovernmental agency. |
---|
| 4609 | + | 17 (e) (Blank). |
---|
| 4610 | + | 18 (e-5) Any changes in the rate of the surcharge imposed by a |
---|
| 4611 | + | 19 municipality under the authority granted in subsection (a-5) |
---|
| 4612 | + | 20 of this Section shall be effective on the first day of the |
---|
| 4613 | + | 21 first calendar month to occur at least 60 days after the |
---|
| 4614 | + | 22 enactment of the change. The Department shall provide not less |
---|
| 4615 | + | 23 than 30 days' notice of the increase or reduction in the rate |
---|
| 4616 | + | 24 of such surcharge on the Department's website. |
---|
| 4617 | + | 25 (f) When prepaid wireless telecommunications service is |
---|
| 4618 | + | 26 sold with one or more other products or services for a single, |
---|
| 4619 | + | |
---|
| 4620 | + | |
---|
| 4621 | + | |
---|
| 4622 | + | |
---|
| 4623 | + | |
---|
| 4624 | + | HB3144 Enrolled - 129 - LRB103 26309 HLH 52670 b |
---|
| 4625 | + | |
---|
| 4626 | + | |
---|
| 4627 | + | HB3144 Enrolled- 130 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 130 - LRB103 26309 HLH 52670 b |
---|
| 4628 | + | HB3144 Enrolled - 130 - LRB103 26309 HLH 52670 b |
---|
| 4629 | + | 1 non-itemized price, then the percentage specified in |
---|
| 4630 | + | 2 subsection (a) or (a-5) of this Section 15 shall be applied to |
---|
| 4631 | + | 3 the entire non-itemized price unless the seller elects to |
---|
| 4632 | + | 4 apply the percentage to (i) the dollar amount of the prepaid |
---|
| 4633 | + | 5 wireless telecommunications service if that dollar amount is |
---|
| 4634 | + | 6 disclosed to the consumer or (ii) the portion of the price that |
---|
| 4635 | + | 7 is attributable to the prepaid wireless telecommunications |
---|
| 4636 | + | 8 service if the retailer can identify that portion by |
---|
| 4637 | + | 9 reasonable and verifiable standards from its books and records |
---|
| 4638 | + | 10 that are kept in the regular course of business for other |
---|
| 4639 | + | 11 purposes, including, but not limited to, books and records |
---|
| 4640 | + | 12 that are kept for non-tax purposes. However, if a minimal |
---|
| 4641 | + | 13 amount of prepaid wireless telecommunications service is sold |
---|
| 4642 | + | 14 with a prepaid wireless device for a single, non-itemized |
---|
| 4643 | + | 15 price, then the seller may elect not to apply the percentage |
---|
| 4644 | + | 16 specified in subsection (a) or (a-5) of this Section 15 to such |
---|
| 4645 | + | 17 transaction. For purposes of this subsection, an amount of |
---|
| 4646 | + | 18 service denominated as 10 minutes or less or $5 or less is |
---|
| 4647 | + | 19 considered minimal. |
---|
| 4648 | + | 20 (g) The prepaid wireless 9-1-1 surcharge imposed under |
---|
| 4649 | + | 21 subsections (a) and (a-5) of this Section is not imposed on the |
---|
| 4650 | + | 22 provider or the consumer for wireless Lifeline service where |
---|
| 4651 | + | 23 the consumer does not pay the provider for the service. Where |
---|
| 4652 | + | 24 the consumer purchases from the provider optional minutes, |
---|
| 4653 | + | 25 texts, or other services in addition to the federally funded |
---|
| 4654 | + | 26 Lifeline benefit, a consumer must pay the prepaid wireless |
---|
| 4655 | + | |
---|
| 4656 | + | |
---|
| 4657 | + | |
---|
| 4658 | + | |
---|
| 4659 | + | |
---|
| 4660 | + | HB3144 Enrolled - 130 - LRB103 26309 HLH 52670 b |
---|
| 4661 | + | |
---|
| 4662 | + | |
---|
| 4663 | + | HB3144 Enrolled- 131 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 131 - LRB103 26309 HLH 52670 b |
---|
| 4664 | + | HB3144 Enrolled - 131 - LRB103 26309 HLH 52670 b |
---|
| 4665 | + | 1 9-1-1 surcharge, and it must be collected by the seller |
---|
| 4666 | + | 2 according to subsection (b-5). |
---|
| 4667 | + | 3 (Source: P.A. 102-9, eff. 6-3-21; 103-564, eff. 11-17-23.) |
---|
| 4668 | + | 4 Section 25. The Counties Code is amended by changing |
---|
| 4669 | + | 5 Sections 5-1009, 5-1030, and 5-1134 and by adding Section |
---|
| 4670 | + | 6 5-1006.9 as follows: |
---|
| 4671 | + | 7 (55 ILCS 5/5-1006.9 new) |
---|
| 4672 | + | 8 Sec. 5-1006.9. County Grocery Occupation Tax Law. |
---|
| 4673 | + | 9 (a) The corporate authorities of any county may, by |
---|
| 4674 | + | 10 ordinance or resolution that takes effect on or after January |
---|
| 4675 | + | 11 1, 2026, impose a tax upon all persons engaged in the business |
---|
| 4676 | + | 12 of selling groceries at retail in the county, but outside of |
---|
| 4677 | + | 13 any municipality, on the gross receipts from those sales made |
---|
| 4678 | + | 14 in the course of that business. If imposed, the tax shall be at |
---|
| 4679 | + | 15 the rate of 1% of the gross receipts from these sales. |
---|
| 4680 | + | 16 The tax imposed by a county under this subsection and all |
---|
| 4681 | + | 17 civil penalties that may be assessed as an incident of the tax |
---|
| 4682 | + | 18 shall be collected and enforced by the Department. The |
---|
| 4683 | + | 19 certificate of registration that is issued by the Department |
---|
| 4684 | + | 20 to a retailer under the Retailers' Occupation Tax Act shall |
---|
| 4685 | + | 21 permit the retailer to engage in a business that is taxable |
---|
| 4686 | + | 22 under any ordinance or resolution enacted under this |
---|
| 4687 | + | 23 subsection without registering separately with the Department |
---|
| 4688 | + | 24 under that ordinance or resolution or under this subsection. |
---|
| 4689 | + | |
---|
| 4690 | + | |
---|
| 4691 | + | |
---|
| 4692 | + | |
---|
| 4693 | + | |
---|
| 4694 | + | HB3144 Enrolled - 131 - LRB103 26309 HLH 52670 b |
---|
| 4695 | + | |
---|
| 4696 | + | |
---|
| 4697 | + | HB3144 Enrolled- 132 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 132 - LRB103 26309 HLH 52670 b |
---|
| 4698 | + | HB3144 Enrolled - 132 - LRB103 26309 HLH 52670 b |
---|
| 4699 | + | 1 The Department shall have full power to administer and |
---|
| 4700 | + | 2 enforce this subsection; to collect all taxes and penalties |
---|
| 4701 | + | 3 due under this subsection; to dispose of taxes and penalties |
---|
| 4702 | + | 4 so collected in the manner provided in this Section and under |
---|
| 4703 | + | 5 rules adopted by the Department; and to determine all rights |
---|
| 4704 | + | 6 to credit memoranda arising on account of the erroneous |
---|
| 4705 | + | 7 payment of tax or penalty under this subsection. |
---|
| 4706 | + | 8 In the administration of, and compliance with, this |
---|
| 4707 | + | 9 subsection, the Department and persons who are subject to this |
---|
| 4708 | + | 10 subsection shall have the same rights, remedies, privileges, |
---|
| 4709 | + | 11 immunities, powers, and duties, and be subject to the same |
---|
| 4710 | + | 12 conditions, restrictions, limitations, penalties and |
---|
| 4711 | + | 13 definitions of terms, and employ the same modes of procedure, |
---|
| 4712 | + | 14 as are prescribed in Sections 1, 2 through 2-65 (in respect to |
---|
| 4713 | + | 15 all provisions therein other than the State rate of tax), 2c, 3 |
---|
| 4714 | + | 16 (except as to the disposition of taxes and penalties |
---|
| 4715 | + | 17 collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, |
---|
| 4716 | + | 18 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12 and 13 of the Retailers' |
---|
| 4717 | + | 19 Occupation Tax Act and all of the Uniform Penalty and Interest |
---|
| 4718 | + | 20 Act, as fully as if those provisions were set forth in this |
---|
| 4719 | + | 21 Section. |
---|
| 4720 | + | 22 Persons subject to any tax imposed under the authority |
---|
| 4721 | + | 23 granted in this subsection may reimburse themselves for their |
---|
| 4722 | + | 24 seller's tax liability hereunder by separately stating that |
---|
| 4723 | + | 25 tax as an additional charge, which charge may be stated in |
---|
| 4724 | + | 26 combination, in a single amount, with State tax that sellers |
---|
| 4725 | + | |
---|
| 4726 | + | |
---|
| 4727 | + | |
---|
| 4728 | + | |
---|
| 4729 | + | |
---|
| 4730 | + | HB3144 Enrolled - 132 - LRB103 26309 HLH 52670 b |
---|
| 4731 | + | |
---|
| 4732 | + | |
---|
| 4733 | + | HB3144 Enrolled- 133 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 133 - LRB103 26309 HLH 52670 b |
---|
| 4734 | + | HB3144 Enrolled - 133 - LRB103 26309 HLH 52670 b |
---|
| 4735 | + | 1 are required to collect under the Use Tax Act, pursuant to such |
---|
| 4736 | + | 2 bracket schedules as the Department may prescribe. |
---|
| 4737 | + | 3 (b) If a tax has been imposed under subsection (a), then a |
---|
| 4738 | + | 4 service occupation tax must also be imposed at the same rate |
---|
| 4739 | + | 5 upon all persons engaged, in the county but outside of a |
---|
| 4740 | + | 6 municipality, in the business of making sales of service, who, |
---|
| 4741 | + | 7 as an incident to making those sales of service, transfer |
---|
| 4742 | + | 8 groceries, as defined in this Section, as an incident to a sale |
---|
| 4743 | + | 9 of service. |
---|
| 4744 | + | 10 The tax imposed under this subsection and all civil |
---|
| 4745 | + | 11 penalties that may be assessed as an incident thereof shall be |
---|
| 4746 | + | 12 collected and enforced by the Department. The certificate of |
---|
| 4747 | + | 13 registration that is issued by the Department to a retailer |
---|
| 4748 | + | 14 under the Retailers' Occupation Tax Act or the Service |
---|
| 4749 | + | 15 Occupation Tax Act shall permit the registrant to engage in a |
---|
| 4750 | + | 16 business that is taxable under any ordinance or resolution |
---|
| 4751 | + | 17 enacted pursuant to this subsection without registering |
---|
| 4752 | + | 18 separately with the Department under the ordinance or |
---|
| 4753 | + | 19 resolution or under this subsection. |
---|
| 4754 | + | 20 The Department shall have full power to administer and |
---|
| 4755 | + | 21 enforce this subsection, to collect all taxes and penalties |
---|
| 4756 | + | 22 due under this subsection, to dispose of taxes and penalties |
---|
| 4757 | + | 23 so collected in the manner provided in this Section and under |
---|
| 4758 | + | 24 rules adopted by the Department, and to determine all rights |
---|
| 4759 | + | 25 to credit memoranda arising on account of the erroneous |
---|
| 4760 | + | 26 payment of a tax or penalty under this subsection. |
---|
| 4761 | + | |
---|
| 4762 | + | |
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| 4763 | + | |
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| 4764 | + | |
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| 4765 | + | |
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| 4766 | + | HB3144 Enrolled - 133 - LRB103 26309 HLH 52670 b |
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| 4767 | + | |
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| 4768 | + | |
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| 4769 | + | HB3144 Enrolled- 134 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 134 - LRB103 26309 HLH 52670 b |
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| 4770 | + | HB3144 Enrolled - 134 - LRB103 26309 HLH 52670 b |
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| 4771 | + | 1 In the administration of and compliance with this |
---|
| 4772 | + | 2 subsection, the Department and persons who are subject to this |
---|
| 4773 | + | 3 subsection shall have the same rights, remedies, privileges, |
---|
| 4774 | + | 4 immunities, powers and duties, and be subject to the same |
---|
| 4775 | + | 5 conditions, restrictions, limitations, penalties and |
---|
| 4776 | + | 6 definitions of terms, and employ the same modes of procedure |
---|
| 4777 | + | 7 as are set forth in Sections 2, 2c, 3 through 3-50 (in respect |
---|
| 4778 | + | 8 to all provisions contained in those Sections other than the |
---|
| 4779 | + | 9 State rate of tax), 4, 5, 7, 8, 9 (except as to the disposition |
---|
| 4780 | + | 10 of taxes and penalties collected), 10, 11, 12, 13, 15, 16, 17, |
---|
| 4781 | + | 11 18, 19, and 20 of the Service Occupation Tax Act and all |
---|
| 4782 | + | 12 provisions of the Uniform Penalty and Interest Act, as fully |
---|
| 4783 | + | 13 as if those provisions were set forth in this Section. |
---|
| 4784 | + | 14 Persons subject to any tax imposed under the authority |
---|
| 4785 | + | 15 granted in this subsection may reimburse themselves for their |
---|
| 4786 | + | 16 serviceman's tax liability by separately stating the tax as an |
---|
| 4787 | + | 17 additional charge, which may be stated in combination, in a |
---|
| 4788 | + | 18 single amount, with State tax that servicemen are authorized |
---|
| 4789 | + | 19 to collect under the Service Use Tax Act, pursuant to any |
---|
| 4790 | + | 20 bracketed schedules set forth by the Department. |
---|
| 4791 | + | 21 (c) The Department shall immediately pay over to the State |
---|
| 4792 | + | 22 Treasurer, ex officio, as trustee, all taxes and penalties |
---|
| 4793 | + | 23 collected under this Section. Those taxes and penalties shall |
---|
| 4794 | + | 24 be deposited into the County Grocery Tax Trust Fund, a trust |
---|
| 4795 | + | 25 fund created in the State treasury. Except as otherwise |
---|
| 4796 | + | 26 provided in this Section, moneys in the County Grocery Tax |
---|
| 4797 | + | |
---|
| 4798 | + | |
---|
| 4799 | + | |
---|
| 4800 | + | |
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| 4801 | + | |
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| 4802 | + | HB3144 Enrolled - 134 - LRB103 26309 HLH 52670 b |
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| 4803 | + | |
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| 4804 | + | |
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| 4805 | + | HB3144 Enrolled- 135 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 135 - LRB103 26309 HLH 52670 b |
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| 4806 | + | HB3144 Enrolled - 135 - LRB103 26309 HLH 52670 b |
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| 4807 | + | 1 Trust Fund shall be used to make payments to counties and for |
---|
| 4808 | + | 2 the payment of refunds under this Section. |
---|
| 4809 | + | 3 Moneys deposited into the County Grocery Tax Trust Fund |
---|
| 4810 | + | 4 under this Section are not subject to appropriation and shall |
---|
| 4811 | + | 5 be used as provided in this Section. All deposits into the |
---|
| 4812 | + | 6 County Grocery Tax Trust Fund shall be held in the County |
---|
| 4813 | + | 7 Grocery Tax Trust Fund by the State Treasurer, ex officio, as |
---|
| 4814 | + | 8 trustee separate and apart from all public moneys or funds of |
---|
| 4815 | + | 9 this State. |
---|
| 4816 | + | 10 Whenever the Department determines that a refund should be |
---|
| 4817 | + | 11 made under this Section to a claimant instead of issuing a |
---|
| 4818 | + | 12 credit memorandum, the Department shall notify the State |
---|
| 4819 | + | 13 Comptroller, who shall cause the order to be drawn for the |
---|
| 4820 | + | 14 amount specified and to the person named in the notification |
---|
| 4821 | + | 15 from the Department. The refund shall be paid by the State |
---|
| 4822 | + | 16 Treasurer out of the County Grocery Tax Trust Fund. |
---|
| 4823 | + | 17 (d) As soon as possible after the first day of each month, |
---|
| 4824 | + | 18 upon certification of the Department, the Comptroller shall |
---|
| 4825 | + | 19 order transferred, and the Treasurer shall transfer, to the |
---|
| 4826 | + | 20 STAR Bonds Revenue Fund the local sales tax increment, if any, |
---|
| 4827 | + | 21 as defined in the Innovation Development and Economy Act, |
---|
| 4828 | + | 22 collected under this Section. |
---|
| 4829 | + | 23 After the monthly transfer to the STAR Bonds Revenue Fund, |
---|
| 4830 | + | 24 if any, on or before the 25th day of each calendar month, the |
---|
| 4831 | + | 25 Department shall prepare and certify to the Comptroller the |
---|
| 4832 | + | 26 disbursement of stated sums of money to named counties, the |
---|
| 4833 | + | |
---|
| 4834 | + | |
---|
| 4835 | + | |
---|
| 4836 | + | |
---|
| 4837 | + | |
---|
| 4838 | + | HB3144 Enrolled - 135 - LRB103 26309 HLH 52670 b |
---|
| 4839 | + | |
---|
| 4840 | + | |
---|
| 4841 | + | HB3144 Enrolled- 136 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 136 - LRB103 26309 HLH 52670 b |
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| 4842 | + | HB3144 Enrolled - 136 - LRB103 26309 HLH 52670 b |
---|
| 4843 | + | 1 counties to be those from which retailers have paid taxes or |
---|
| 4844 | + | 2 penalties under this Section to the Department during the |
---|
| 4845 | + | 3 second preceding calendar month. The amount to be paid to each |
---|
| 4846 | + | 4 county shall be the amount (not including credit memoranda) |
---|
| 4847 | + | 5 collected under this Section during the second preceding |
---|
| 4848 | + | 6 calendar month by the Department plus an amount the Department |
---|
| 4849 | + | 7 determines is necessary to offset any amounts that were |
---|
| 4850 | + | 8 erroneously paid to a different taxing body, and not including |
---|
| 4851 | + | 9 an amount equal to the amount of refunds made during the second |
---|
| 4852 | + | 10 preceding calendar month by the Department on behalf of such |
---|
| 4853 | + | 11 county, and not including any amount that the Department |
---|
| 4854 | + | 12 determines is necessary to offset any amounts that were |
---|
| 4855 | + | 13 payable to a different taxing body but were erroneously paid |
---|
| 4856 | + | 14 to the county, and not including any amounts that are |
---|
| 4857 | + | 15 transferred to the STAR Bonds Revenue Fund. Within 10 days |
---|
| 4858 | + | 16 after receipt by the Comptroller of the disbursement |
---|
| 4859 | + | 17 certification to the counties provided for in this Section to |
---|
| 4860 | + | 18 be given to the Comptroller by the Department, the Comptroller |
---|
| 4861 | + | 19 shall cause the orders to be drawn for the amounts in |
---|
| 4862 | + | 20 accordance with the directions contained in the certification. |
---|
| 4863 | + | 21 (e) Nothing in this Section shall be construed to |
---|
| 4864 | + | 22 authorize a county to impose a tax upon the privilege of |
---|
| 4865 | + | 23 engaging in any business which under the Constitution of the |
---|
| 4866 | + | 24 United States may not be made the subject of taxation by this |
---|
| 4867 | + | 25 State. |
---|
| 4868 | + | 26 (f) Except as otherwise provided in this subsection, an |
---|
| 4869 | + | |
---|
| 4870 | + | |
---|
| 4871 | + | |
---|
| 4872 | + | |
---|
| 4873 | + | |
---|
| 4874 | + | HB3144 Enrolled - 136 - LRB103 26309 HLH 52670 b |
---|
| 4875 | + | |
---|
| 4876 | + | |
---|
| 4877 | + | HB3144 Enrolled- 137 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 137 - LRB103 26309 HLH 52670 b |
---|
| 4878 | + | HB3144 Enrolled - 137 - LRB103 26309 HLH 52670 b |
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| 4879 | + | 1 ordinance or resolution imposing or discontinuing the tax |
---|
| 4880 | + | 2 hereunder or effecting a change in the rate thereof shall |
---|
| 4881 | + | 3 either (i) be adopted and a certified copy thereof filed with |
---|
| 4882 | + | 4 the Department on or before the first day of April, whereupon |
---|
| 4883 | + | 5 the Department shall proceed to administer and enforce this |
---|
| 4884 | + | 6 Section as of the first day of July next following the adoption |
---|
| 4885 | + | 7 and filing, or (ii) be adopted and a certified copy thereof |
---|
| 4886 | + | 8 filed with the Department on or before the first day of |
---|
| 4887 | + | 9 October, whereupon the Department shall proceed to administer |
---|
| 4888 | + | 10 and enforce this Section as of the first day of January next |
---|
| 4889 | + | 11 following the adoption and filing. |
---|
| 4890 | + | 12 (g) When certifying the amount of a monthly disbursement |
---|
| 4891 | + | 13 to a county under this Section, the Department shall increase |
---|
| 4892 | + | 14 or decrease the amount by an amount necessary to offset any |
---|
| 4893 | + | 15 misallocation of previous disbursements. The offset amount |
---|
| 4894 | + | 16 shall be the amount erroneously disbursed within the previous |
---|
| 4895 | + | 17 6 months from the time a misallocation is discovered. |
---|
| 4896 | + | 18 (h) As used in this Section, "Department" means the |
---|
| 4897 | + | 19 Department of Revenue. |
---|
| 4898 | + | 20 For purposes of the tax authorized to be imposed under |
---|
| 4899 | + | 21 subsection (a), "groceries" has the same meaning as "food for |
---|
| 4900 | + | 22 human consumption that is to be consumed off the premises |
---|
| 4901 | + | 23 where it is sold (other than alcoholic beverages, food |
---|
| 4902 | + | 24 consisting of or infused with adult use cannabis, soft drinks, |
---|
| 4903 | + | 25 candy, and food that has been prepared for immediate |
---|
| 4904 | + | 26 consumption)", as further defined in Section 2-10 of the |
---|
| 4905 | + | |
---|
| 4906 | + | |
---|
| 4907 | + | |
---|
| 4908 | + | |
---|
| 4909 | + | |
---|
| 4910 | + | HB3144 Enrolled - 137 - LRB103 26309 HLH 52670 b |
---|
| 4911 | + | |
---|
| 4912 | + | |
---|
| 4913 | + | HB3144 Enrolled- 138 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 138 - LRB103 26309 HLH 52670 b |
---|
| 4914 | + | HB3144 Enrolled - 138 - LRB103 26309 HLH 52670 b |
---|
| 4915 | + | 1 Retailers' Occupation Tax Act. |
---|
| 4916 | + | 2 For purposes of the tax authorized to be imposed under |
---|
| 4917 | + | 3 subsection (b), "groceries" has the same meaning as "food for |
---|
| 4918 | + | 4 human consumption that is to be consumed off the premises |
---|
| 4919 | + | 5 where it is sold (other than alcoholic beverages, food |
---|
| 4920 | + | 6 consisting of or infused with adult use cannabis, soft drinks, |
---|
| 4921 | + | 7 candy, and food that has been prepared for immediate |
---|
| 4922 | + | 8 consumption)", as further defined in Section 3-10 of the |
---|
| 4923 | + | 9 Service Occupation Tax Act. |
---|
| 4924 | + | 10 For purposes of the tax authorized to be imposed under |
---|
| 4925 | + | 11 subsection (b), "groceries" also means food prepared for |
---|
| 4926 | + | 12 immediate consumption and transferred incident to a sale of |
---|
| 4927 | + | 13 service subject to the Service Occupation Tax Act or the |
---|
| 4928 | + | 14 Service Use Tax Act by an entity licensed under the Hospital |
---|
| 4929 | + | 15 Licensing Act, the Nursing Home Care Act, the Assisted Living |
---|
| 4930 | + | 16 and Shared Housing Act, the ID/DD Community Care Act, the |
---|
| 4931 | + | 17 MC/DD Act, the Specialized Mental Health Rehabilitation Act of |
---|
| 4932 | + | 18 2013, or the Child Care Act of 1969, or an entity that holds a |
---|
| 4933 | + | 19 permit issued pursuant to the Life Care Facilities Act. |
---|
| 4934 | + | 20 (i) This Section may be referred to as the County Grocery |
---|
| 4935 | + | 21 Occupation Tax Law. |
---|
| 4936 | + | 22 (55 ILCS 5/5-1009) (from Ch. 34, par. 5-1009) |
---|
| 4937 | + | 23 Sec. 5-1009. Limitation on home rule powers. Except as |
---|
| 4938 | + | 24 provided in Sections 5-1006, 5-1006.5, 5-1006.8, 5-1006.9 |
---|
| 4939 | + | 25 5-1007, and 5-1008, on and after September 1, 1990, no home |
---|
| 4940 | + | |
---|
| 4941 | + | |
---|
| 4942 | + | |
---|
| 4943 | + | |
---|
| 4944 | + | |
---|
| 4945 | + | HB3144 Enrolled - 138 - LRB103 26309 HLH 52670 b |
---|
| 4946 | + | |
---|
| 4947 | + | |
---|
| 4948 | + | HB3144 Enrolled- 139 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 139 - LRB103 26309 HLH 52670 b |
---|
| 4949 | + | HB3144 Enrolled - 139 - LRB103 26309 HLH 52670 b |
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| 4950 | + | 1 rule county has the authority to impose, pursuant to its home |
---|
| 4951 | + | 2 rule authority, a retailers' occupation tax, service |
---|
| 4952 | + | 3 occupation tax, use tax, sales tax or other tax on the use, |
---|
| 4953 | + | 4 sale or purchase of tangible personal property based on the |
---|
| 4954 | + | 5 gross receipts from such sales or the selling or purchase |
---|
| 4955 | + | 6 price of said tangible personal property. Notwithstanding the |
---|
| 4956 | + | 7 foregoing, this Section does not preempt any home rule imposed |
---|
| 4957 | + | 8 tax such as the following: (1) a tax on alcoholic beverages, |
---|
| 4958 | + | 9 whether based on gross receipts, volume sold or any other |
---|
| 4959 | + | 10 measurement; (2) a tax based on the number of units of |
---|
| 4960 | + | 11 cigarettes or tobacco products; (3) a tax, however measured, |
---|
| 4961 | + | 12 based on the use of a hotel or motel room or similar facility; |
---|
| 4962 | + | 13 (4) a tax, however measured, on the sale or transfer of real |
---|
| 4963 | + | 14 property; (5) a tax, however measured, on lease receipts; (6) |
---|
| 4964 | + | 15 a tax on food prepared for immediate consumption and on |
---|
| 4965 | + | 16 alcoholic beverages sold by a business which provides for on |
---|
| 4966 | + | 17 premise consumption of said food or alcoholic beverages; or |
---|
| 4967 | + | 18 (7) other taxes not based on the selling or purchase price or |
---|
| 4968 | + | 19 gross receipts from the use, sale or purchase of tangible |
---|
| 4969 | + | 20 personal property. This Section does not preempt a home rule |
---|
| 4970 | + | 21 county from imposing a tax, however measured, on the use, for |
---|
| 4971 | + | 22 consideration, of a parking lot, garage, or other parking |
---|
| 4972 | + | 23 facility. |
---|
| 4973 | + | 24 On and after December 1, 2019, no home rule county has the |
---|
| 4974 | + | 25 authority to impose, pursuant to its home rule authority, a |
---|
| 4975 | + | 26 tax, however measured, on sales of aviation fuel, as defined |
---|
| 4976 | + | |
---|
| 4977 | + | |
---|
| 4978 | + | |
---|
| 4979 | + | |
---|
| 4980 | + | |
---|
| 4981 | + | HB3144 Enrolled - 139 - LRB103 26309 HLH 52670 b |
---|
| 4982 | + | |
---|
| 4983 | + | |
---|
| 4984 | + | HB3144 Enrolled- 140 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 140 - LRB103 26309 HLH 52670 b |
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| 4985 | + | HB3144 Enrolled - 140 - LRB103 26309 HLH 52670 b |
---|
| 4986 | + | 1 in Section 3 of the Retailers' Occupation Tax Act, unless the |
---|
| 4987 | + | 2 tax revenue is expended for airport-related purposes. For |
---|
| 4988 | + | 3 purposes of this Section, "airport-related purposes" has the |
---|
| 4989 | + | 4 meaning ascribed in Section 6z-20.2 of the State Finance Act. |
---|
| 4990 | + | 5 Aviation fuel shall be excluded from tax only for so long as |
---|
| 4991 | + | 6 the revenue use requirements of 49 U.S.C. 47017(b) and 49 |
---|
| 4992 | + | 7 U.S.C. 47133 are binding on the county. |
---|
| 4993 | + | 8 This Section is a limitation, pursuant to subsection (g) |
---|
| 4994 | + | 9 of Section 6 of Article VII of the Illinois Constitution, on |
---|
| 4995 | + | 10 the power of home rule units to tax. The changes made to this |
---|
| 4996 | + | 11 Section by Public Act 101-10 are a denial and limitation of |
---|
| 4997 | + | 12 home rule powers and functions under subsection (g) of Section |
---|
| 4998 | + | 13 6 of Article VII of the Illinois Constitution. |
---|
| 4999 | + | 14 (Source: P.A. 101-10, eff. 6-5-19; 101-27, eff. 6-25-19; |
---|
| 5000 | + | 15 102-558, eff. 8-20-21.) |
---|
| 5001 | + | 16 (55 ILCS 5/5-1030) (from Ch. 34, par. 5-1030) |
---|
| 5002 | + | 17 Sec. 5-1030. Hotel rooms, tax on gross rental receipts. |
---|
| 5003 | + | 18 (a) The corporate authorities of any county may by |
---|
| 5004 | + | 19 ordinance impose a tax upon all persons engaged in such county |
---|
| 5005 | + | 20 in the business of renting, leasing or letting rooms in a hotel |
---|
| 5006 | + | 21 which is not located within a city, village, or incorporated |
---|
| 5007 | + | 22 town that imposes a tax under Section 8-3-14 of the Illinois |
---|
| 5008 | + | 23 Municipal Code, as defined in "The Hotel Operators' Occupation |
---|
| 5009 | + | 24 Tax Act", at a rate not to exceed 5% of the gross rental |
---|
| 5010 | + | 25 receipts from such renting, leasing or letting, excluding, |
---|
| 5011 | + | |
---|
| 5012 | + | |
---|
| 5013 | + | |
---|
| 5014 | + | |
---|
| 5015 | + | |
---|
| 5016 | + | HB3144 Enrolled - 140 - LRB103 26309 HLH 52670 b |
---|
| 5017 | + | |
---|
| 5018 | + | |
---|
| 5019 | + | HB3144 Enrolled- 141 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 141 - LRB103 26309 HLH 52670 b |
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| 5020 | + | HB3144 Enrolled - 141 - LRB103 26309 HLH 52670 b |
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| 5021 | + | 1 however, from gross rental receipts, the proceeds of such |
---|
| 5022 | + | 2 renting, leasing or letting to permanent residents of that |
---|
| 5023 | + | 3 hotel, and may provide for the administration and enforcement |
---|
| 5024 | + | 4 of the tax, and for the collection thereof from the persons |
---|
| 5025 | + | 5 subject to the tax, as the corporate authorities determine to |
---|
| 5026 | + | 6 be necessary or practicable for the effective administration |
---|
| 5027 | + | 7 of the tax. |
---|
| 5028 | + | 8 (b) With the consent of municipalities representing at |
---|
| 5029 | + | 9 least 67% of the population of Winnebago County, as determined |
---|
| 5030 | + | 10 by the 2010 federal decennial census and as expressed by |
---|
| 5031 | + | 11 resolution of the corporate authorities of those |
---|
| 5032 | + | 12 municipalities, the county board of Winnebago County may, by |
---|
| 5033 | + | 13 ordinance, impose a tax upon all persons engaged in the county |
---|
| 5034 | + | 14 in the business of renting, leasing, or letting rooms in a |
---|
| 5035 | + | 15 hotel that imposes a tax under Section 8-3-14 of the Illinois |
---|
| 5036 | + | 16 Municipal Code, as defined in the "The Hotel Operators' |
---|
| 5037 | + | 17 Occupation Tax Act", at a rate not to exceed 2% of the gross |
---|
| 5038 | + | 18 rental receipts from renting, leasing, or letting, excluding, |
---|
| 5039 | + | 19 however, from gross rental receipts, the proceeds of the |
---|
| 5040 | + | 20 renting, leasing, or letting to permanent residents of that |
---|
| 5041 | + | 21 hotel, and may provide for the administration and enforcement |
---|
| 5042 | + | 22 of the tax, and for the collection thereof from the persons |
---|
| 5043 | + | 23 subject to the tax, as the county board determines to be |
---|
| 5044 | + | 24 necessary or practicable for the effective administration of |
---|
| 5045 | + | 25 the tax. The tax shall be instituted on a county-wide basis and |
---|
| 5046 | + | 26 shall be in addition to any tax imposed by this or any other |
---|
| 5047 | + | |
---|
| 5048 | + | |
---|
| 5049 | + | |
---|
| 5050 | + | |
---|
| 5051 | + | |
---|
| 5052 | + | HB3144 Enrolled - 141 - LRB103 26309 HLH 52670 b |
---|
| 5053 | + | |
---|
| 5054 | + | |
---|
| 5055 | + | HB3144 Enrolled- 142 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 142 - LRB103 26309 HLH 52670 b |
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| 5056 | + | HB3144 Enrolled - 142 - LRB103 26309 HLH 52670 b |
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| 5057 | + | 1 provision of law. The revenue generated under this subsection |
---|
| 5058 | + | 2 shall be accounted for and segregated from all other funds of |
---|
| 5059 | + | 3 the county and shall be utilized solely for either: (1) |
---|
| 5060 | + | 4 encouraging, supporting, marketing, constructing, or |
---|
| 5061 | + | 5 operating, either directly by the county or through other |
---|
| 5062 | + | 6 taxing bodies within the county, sports, arts, or other |
---|
| 5063 | + | 7 entertainment or tourism facilities or programs for the |
---|
| 5064 | + | 8 purpose of promoting tourism, competitiveness, job growth, and |
---|
| 5065 | + | 9 for the general health and well-being of the citizens of the |
---|
| 5066 | + | 10 county; or (2) payment towards debt services on bonds issued |
---|
| 5067 | + | 11 for the purposes set forth in this subsection. |
---|
| 5068 | + | 12 (b-5) The county board of Sangamon County may, by |
---|
| 5069 | + | 13 ordinance, impose a tax upon all persons engaged in the county |
---|
| 5070 | + | 14 in the business of renting, leasing, or letting rooms in a |
---|
| 5071 | + | 15 hotel that imposes a tax under Section 8-3-14 of the Illinois |
---|
| 5072 | + | 16 Municipal Code, as defined in the Hotel Operators' Occupation |
---|
| 5073 | + | 17 Tax Act, at a rate not to exceed 3% of the gross rental |
---|
| 5074 | + | 18 receipts from renting, leasing, or letting, excluding, |
---|
| 5075 | + | 19 however, from gross rental receipts, the proceeds of the |
---|
| 5076 | + | 20 renting, leasing, or letting to permanent residents of that |
---|
| 5077 | + | 21 hotel, and may provide for the administration and enforcement |
---|
| 5078 | + | 22 of the tax, and for the collection thereof from the persons |
---|
| 5079 | + | 23 subject to the tax, as the county board determines to be |
---|
| 5080 | + | 24 necessary or practicable for the effective administration of |
---|
| 5081 | + | 25 the tax. The tax shall be instituted on a county-wide basis and |
---|
| 5082 | + | 26 shall be in addition to any tax imposed by this or any other |
---|
| 5083 | + | |
---|
| 5084 | + | |
---|
| 5085 | + | |
---|
| 5086 | + | |
---|
| 5087 | + | |
---|
| 5088 | + | HB3144 Enrolled - 142 - LRB103 26309 HLH 52670 b |
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| 5089 | + | |
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| 5090 | + | |
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| 5091 | + | HB3144 Enrolled- 143 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 143 - LRB103 26309 HLH 52670 b |
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| 5092 | + | HB3144 Enrolled - 143 - LRB103 26309 HLH 52670 b |
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| 5093 | + | 1 provision of law. The revenue generated under this subsection |
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| 5094 | + | 2 shall be accounted for and segregated from all other funds of |
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| 5095 | + | 3 the county and shall be used solely for either: (1) |
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| 5096 | + | 4 encouraging, supporting, marketing, constructing, or |
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| 5097 | + | 5 operating, either directly by the county or through other |
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| 5098 | + | 6 taxing bodies within the county, sports, arts, or other |
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| 5099 | + | 7 entertainment or tourism facilities or programs for the |
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| 5100 | + | 8 purpose of promoting tourism, competitiveness, job growth, and |
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| 5101 | + | 9 for the general health and well-being of the citizens of the |
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| 5102 | + | 10 county; or (2) payment towards debt services on bonds issued |
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| 5103 | + | 11 for the purposes set forth in this subsection. |
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| 5104 | + | 12 (c) A Tourism Facility Board shall be established, |
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| 5105 | + | 13 comprised of a representative from the county and from each |
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| 5106 | + | 14 municipality that has approved the imposition of the tax under |
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| 5107 | + | 15 subsection (b) of this Section. |
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| 5108 | + | 16 (1) A Board member's vote is weighted based on the |
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| 5109 | + | 17 municipality's population relative to the population of |
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| 5110 | + | 18 the county, with the county representing the population |
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| 5111 | + | 19 within unincorporated areas of the county. Representatives |
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| 5112 | + | 20 from the Rockford Park District and Rockford Area |
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| 5113 | + | 21 Convention and Visitors Bureau shall serve as ex-officio |
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| 5114 | + | 22 members with no voting rights. |
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| 5115 | + | 23 (2) The Board must meet not less frequently than once |
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| 5116 | + | 24 per year to direct the use of revenues collected from the |
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| 5117 | + | 25 tax imposed under subsection (b) of this Section that are |
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| 5118 | + | 26 not already directed for use pursuant to an |
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| 5119 | + | |
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| 5120 | + | |
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| 5121 | + | |
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| 5122 | + | |
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| 5123 | + | |
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| 5124 | + | HB3144 Enrolled - 143 - LRB103 26309 HLH 52670 b |
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| 5125 | + | |
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| 5126 | + | |
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| 5127 | + | HB3144 Enrolled- 144 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 144 - LRB103 26309 HLH 52670 b |
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| 5128 | + | HB3144 Enrolled - 144 - LRB103 26309 HLH 52670 b |
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| 5129 | + | 1 intergovernmental agreement between the county and another |
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| 5130 | + | 2 entity represented on the Board, including the ex-officio |
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| 5131 | + | 3 members, and for any other reason the Board deems |
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| 5132 | + | 4 necessary. Affirmative actions of the Board shall require |
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| 5133 | + | 5 a weighted vote of Board members representing not less |
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| 5134 | + | 6 than 67% of the population of the county. |
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| 5135 | + | 7 (3) The Board shall not be a separate unit of local |
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| 5136 | + | 8 government, shall have no paid staff, and members of the |
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| 5137 | + | 9 Board shall receive no compensation or reimbursement of |
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| 5138 | + | 10 expenses from proceeds of the tax imposed under subsection |
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| 5139 | + | 11 (b) of this Section. |
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| 5140 | + | 12 (d) Persons subject to any tax imposed pursuant to |
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| 5141 | + | 13 authority granted by this Section may reimburse themselves for |
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| 5142 | + | 14 their tax liability for such tax by separately stating such |
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| 5143 | + | 15 tax as an additional charge, which charge may be stated in |
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| 5144 | + | 16 combination, in a single amount, with State tax imposed under |
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| 5145 | + | 17 "The Hotel Operators' Occupation Tax Act". |
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| 5146 | + | 18 Nothing in this Section shall be construed to authorize a |
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| 5147 | + | 19 county to impose a tax upon the privilege of engaging in any |
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| 5148 | + | 20 business which under the Constitution of the United States may |
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| 5149 | + | 21 not be made the subject of taxation by this State. |
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| 5150 | + | 22 An ordinance or resolution imposing a tax hereunder or |
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| 5151 | + | 23 effecting a change in the rate thereof shall be effective on |
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| 5152 | + | 24 the first day of the calendar month next following its passage |
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| 5153 | + | 25 and required publication. |
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| 5154 | + | 26 The amounts collected by any county pursuant to this |
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| 5155 | + | |
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| 5156 | + | |
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| 5157 | + | |
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| 5158 | + | |
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| 5159 | + | |
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| 5160 | + | HB3144 Enrolled - 144 - LRB103 26309 HLH 52670 b |
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| 5161 | + | |
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| 5162 | + | |
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| 5163 | + | HB3144 Enrolled- 145 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 145 - LRB103 26309 HLH 52670 b |
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| 5164 | + | HB3144 Enrolled - 145 - LRB103 26309 HLH 52670 b |
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| 5165 | + | 1 Section shall be expended to promote tourism; conventions; |
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| 5166 | + | 2 expositions; theatrical, sports and cultural activities within |
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| 5167 | + | 3 that county or otherwise to attract nonresident overnight |
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| 5168 | + | 4 visitors to the county. |
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| 5169 | + | 5 Any county may agree with any unit of local government, |
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| 5170 | + | 6 including any authority defined as a metropolitan exposition, |
---|
| 5171 | + | 7 auditorium and office building authority, fair and exposition |
---|
| 5172 | + | 8 authority, exposition and auditorium authority, or civic |
---|
| 5173 | + | 9 center authority created pursuant to provisions of Illinois |
---|
| 5174 | + | 10 law and the territory of which unit of local government or |
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| 5175 | + | 11 authority is co-extensive with or wholly within such county, |
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| 5176 | + | 12 to impose and collect for a period not to exceed 40 years, any |
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| 5177 | + | 13 portion or all of the tax authorized pursuant to this Section |
---|
| 5178 | + | 14 and to transmit such tax so collected to such unit of local |
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| 5179 | + | 15 government or authority. The amount so paid shall be expended |
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| 5180 | + | 16 by any such unit of local government or authority for the |
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| 5181 | + | 17 purposes for which such tax is authorized. Any such agreement |
---|
| 5182 | + | 18 must be authorized by resolution or ordinance, as the case may |
---|
| 5183 | + | 19 be, of such county and unit of local government or authority, |
---|
| 5184 | + | 20 and such agreement may provide for the irrevocable imposition |
---|
| 5185 | + | 21 and collection of said tax at such rate, or amount as limited |
---|
| 5186 | + | 22 by a given rate, as may be agreed upon for the full period of |
---|
| 5187 | + | 23 time set forth in such agreement; and such agreement may |
---|
| 5188 | + | 24 further provide for any other terms as deemed necessary or |
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| 5189 | + | 25 advisable by such county and such unit of local government or |
---|
| 5190 | + | 26 authority. Any such agreement shall be binding and enforceable |
---|
| 5191 | + | |
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| 5192 | + | |
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| 5193 | + | |
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| 5194 | + | |
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| 5195 | + | |
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| 5196 | + | HB3144 Enrolled - 145 - LRB103 26309 HLH 52670 b |
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| 5197 | + | |
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| 5198 | + | |
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| 5199 | + | HB3144 Enrolled- 146 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 146 - LRB103 26309 HLH 52670 b |
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| 5200 | + | HB3144 Enrolled - 146 - LRB103 26309 HLH 52670 b |
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| 5201 | + | 1 by either party to such agreement. Such agreement entered into |
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| 5202 | + | 2 pursuant to this Section shall not in any event constitute an |
---|
| 5203 | + | 3 indebtedness of such county subject to any limitation imposed |
---|
| 5204 | + | 4 by statute or otherwise. |
---|
| 5205 | + | 5 (Source: P.A. 98-313, eff. 8-12-13.) |
---|
| 5206 | + | 6 (55 ILCS 5/5-1134) |
---|
| 5207 | + | 7 Sec. 5-1134. Project labor agreements. |
---|
| 5208 | + | 8 (a) Any sports, arts, or entertainment facilities that |
---|
| 5209 | + | 9 receive revenue from a tax imposed under subsection (b) or |
---|
| 5210 | + | 10 (b-5) of Section 5-1030 of this Code shall be considered to be |
---|
| 5211 | + | 11 public works within the meaning of the Prevailing Wage Act. |
---|
| 5212 | + | 12 The county authorities responsible for the construction, |
---|
| 5213 | + | 13 renovation, modification, or alteration of the sports, arts, |
---|
| 5214 | + | 14 or entertainment facilities shall enter into project labor |
---|
| 5215 | + | 15 agreements with labor organizations as defined in the National |
---|
| 5216 | + | 16 Labor Relations Act to assure that no labor dispute interrupts |
---|
| 5217 | + | 17 or interferes with the construction, renovation, modification, |
---|
| 5218 | + | 18 or alteration of the projects. |
---|
| 5219 | + | 19 (b) The project labor agreements must include the |
---|
| 5220 | + | 20 following: |
---|
| 5221 | + | 21 (1) provisions establishing the minimum hourly wage |
---|
| 5222 | + | 22 for each class of labor organization employees; |
---|
| 5223 | + | 23 (2) provisions establishing the benefits and other |
---|
| 5224 | + | 24 compensation for such class of labor organization; and |
---|
| 5225 | + | 25 (3) provisions establishing that no strike or disputes |
---|
| 5226 | + | |
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| 5227 | + | |
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| 5228 | + | |
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| 5229 | + | |
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| 5230 | + | |
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| 5231 | + | HB3144 Enrolled - 146 - LRB103 26309 HLH 52670 b |
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| 5232 | + | |
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| 5233 | + | |
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| 5234 | + | HB3144 Enrolled- 147 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 147 - LRB103 26309 HLH 52670 b |
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| 5235 | + | HB3144 Enrolled - 147 - LRB103 26309 HLH 52670 b |
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| 5236 | + | 1 will be engaged in by the labor organization employees. |
---|
| 5237 | + | 2 The county, taxing bodies, municipalities, and the labor |
---|
| 5238 | + | 3 organizations shall have the authority to include other terms |
---|
| 5239 | + | 4 and conditions as they deem necessary. |
---|
| 5240 | + | 5 (c) The project labor agreement shall be filed with the |
---|
| 5241 | + | 6 Director of the Illinois Department of Labor in accordance |
---|
| 5242 | + | 7 with procedures established by the Department. At a minimum, |
---|
| 5243 | + | 8 the project labor agreement must provide the names, addresses, |
---|
| 5244 | + | 9 and occupations of the owner of the facilities and the |
---|
| 5245 | + | 10 individuals representing the labor organization employees |
---|
| 5246 | + | 11 participating in the project labor agreement. The agreement |
---|
| 5247 | + | 12 must also specify the terms and conditions required in |
---|
| 5248 | + | 13 subsection (b) of this Section. |
---|
| 5249 | + | 14 (d) In any agreement for the construction or |
---|
| 5250 | + | 15 rehabilitation of a facility using revenue generated under |
---|
| 5251 | + | 16 subsection (b) or (b-5) of Section 5-1030 of this Code, in |
---|
| 5252 | + | 17 connection with the prequalification of general contractors |
---|
| 5253 | + | 18 for construction or rehabilitation of the facility, it shall |
---|
| 5254 | + | 19 be required that a commitment will be submitted detailing how |
---|
| 5255 | + | 20 the general contractor will expend 15% or more of the |
---|
| 5256 | + | 21 aggregate dollar value of the project as a whole with one or |
---|
| 5257 | + | 22 more minority-owned businesses, women-owned businesses, or |
---|
| 5258 | + | 23 businesses owned by a person with a disability, as these terms |
---|
| 5259 | + | 24 are defined in Section 2 of the Business Enterprise for |
---|
| 5260 | + | 25 Minorities, Women, and Persons with Disabilities Act. |
---|
| 5261 | + | 26 (Source: P.A. 100-391, eff. 8-25-17.) |
---|
| 5262 | + | |
---|
| 5263 | + | |
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| 5264 | + | |
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| 5265 | + | |
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| 5266 | + | |
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| 5267 | + | HB3144 Enrolled - 147 - LRB103 26309 HLH 52670 b |
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| 5268 | + | |
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| 5269 | + | |
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| 5270 | + | HB3144 Enrolled- 148 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 148 - LRB103 26309 HLH 52670 b |
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| 5271 | + | HB3144 Enrolled - 148 - LRB103 26309 HLH 52670 b |
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| 5272 | + | 1 Section 30. The Illinois Municipal Code is amended by |
---|
| 5273 | + | 2 changing Sections 8-11-1.1 and 8-11-6a and adding Section |
---|
| 5274 | + | 3 8-11-24 as follows: |
---|
| 5275 | + | 4 (65 ILCS 5/8-11-1.1) (from Ch. 24, par. 8-11-1.1) |
---|
| 5276 | + | 5 Sec. 8-11-1.1. Non-home rule municipalities; imposition of |
---|
| 5277 | + | 6 taxes. |
---|
| 5278 | + | 7 (a) The corporate authorities of a non-home rule |
---|
| 5279 | + | 8 municipality may, upon approval of the electors of the |
---|
| 5280 | + | 9 municipality pursuant to subsection (b) of this Section, |
---|
| 5281 | + | 10 impose by ordinance or resolution the taxes tax authorized in |
---|
| 5282 | + | 11 Sections 8-11-1.3, 8-11-1.4 and 8-11-1.5 of this Act. |
---|
| 5283 | + | 12 (b) (Blank). The corporate authorities of the municipality |
---|
| 5284 | + | 13 may by ordinance or resolution call for the submission to the |
---|
| 5285 | + | 14 electors of the municipality the question of whether the |
---|
| 5286 | + | 15 municipality shall impose such tax. Such question shall be |
---|
| 5287 | + | 16 certified by the municipal clerk to the election authority in |
---|
| 5288 | + | 17 accordance with Section 28-5 of the Election Code and shall be |
---|
| 5289 | + | 18 in a form in accordance with Section 16-7 of the Election Code. |
---|
| 5290 | + | 19 Notwithstanding any provision of law to the contrary, if |
---|
| 5291 | + | 20 the proceeds of the tax may be used for municipal operations |
---|
| 5292 | + | 21 pursuant to Section 8-11-1.3, 8-11-1.4, or 8-11-1.5, then the |
---|
| 5293 | + | 22 election authority must submit the question in substantially |
---|
| 5294 | + | 23 the following form: |
---|
| 5295 | + | 24 Shall the corporate authorities of the municipality be |
---|
| 5296 | + | |
---|
| 5297 | + | |
---|
| 5298 | + | |
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| 5299 | + | |
---|
| 5300 | + | |
---|
| 5301 | + | HB3144 Enrolled - 148 - LRB103 26309 HLH 52670 b |
---|
| 5302 | + | |
---|
| 5303 | + | |
---|
| 5304 | + | HB3144 Enrolled- 149 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 149 - LRB103 26309 HLH 52670 b |
---|
| 5305 | + | HB3144 Enrolled - 149 - LRB103 26309 HLH 52670 b |
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| 5306 | + | 1 authorized to levy a tax at a rate of (rate)% for |
---|
| 5307 | + | 2 expenditures on municipal operations, expenditures on |
---|
| 5308 | + | 3 public infrastructure, or property tax relief? |
---|
| 5309 | + | 4 If a majority of the electors in the municipality voting |
---|
| 5310 | + | 5 upon the question vote in the affirmative, such tax shall be |
---|
| 5311 | + | 6 imposed. |
---|
| 5312 | + | 7 (c) Until January 1, 1992, an ordinance or resolution |
---|
| 5313 | + | 8 imposing the tax of not more than 1% hereunder or |
---|
| 5314 | + | 9 discontinuing the same shall be adopted and a certified copy |
---|
| 5315 | + | 10 thereof, together with a certification that the ordinance or |
---|
| 5316 | + | 11 resolution received referendum approval in the case of the |
---|
| 5317 | + | 12 imposition of such tax, filed with the Department of Revenue, |
---|
| 5318 | + | 13 on or before the first day of June, whereupon the Department |
---|
| 5319 | + | 14 shall proceed to administer and enforce the additional tax or |
---|
| 5320 | + | 15 to discontinue the tax, as the case may be, as of the first day |
---|
| 5321 | + | 16 of September next following such adoption and filing. |
---|
| 5322 | + | 17 Beginning January 1, 1992 and through December 31, 1992, |
---|
| 5323 | + | 18 an ordinance or resolution imposing or discontinuing the tax |
---|
| 5324 | + | 19 hereunder shall be adopted and a certified copy thereof filed |
---|
| 5325 | + | 20 with the Department on or before the first day of July, |
---|
| 5326 | + | 21 whereupon the Department shall proceed to administer and |
---|
| 5327 | + | 22 enforce this Section as of the first day of October next |
---|
| 5328 | + | 23 following such adoption and filing. |
---|
| 5329 | + | 24 Beginning January 1, 1993, and through September 30, 2002, |
---|
| 5330 | + | 25 an ordinance or resolution imposing or discontinuing the tax |
---|
| 5331 | + | 26 hereunder shall be adopted and a certified copy thereof filed |
---|
| 5332 | + | |
---|
| 5333 | + | |
---|
| 5334 | + | |
---|
| 5335 | + | |
---|
| 5336 | + | |
---|
| 5337 | + | HB3144 Enrolled - 149 - LRB103 26309 HLH 52670 b |
---|
| 5338 | + | |
---|
| 5339 | + | |
---|
| 5340 | + | HB3144 Enrolled- 150 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 150 - LRB103 26309 HLH 52670 b |
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| 5341 | + | HB3144 Enrolled - 150 - LRB103 26309 HLH 52670 b |
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| 5342 | + | 1 with the Department on or before the first day of October, |
---|
| 5343 | + | 2 whereupon the Department shall proceed to administer and |
---|
| 5344 | + | 3 enforce this Section as of the first day of January next |
---|
| 5345 | + | 4 following such adoption and filing. |
---|
| 5346 | + | 5 Beginning October 1, 2002, and through December 31, 2013, |
---|
| 5347 | + | 6 an ordinance or resolution imposing or discontinuing the tax |
---|
| 5348 | + | 7 under this Section or effecting a change in the rate of tax |
---|
| 5349 | + | 8 must either (i) be adopted and a certified copy of the |
---|
| 5350 | + | 9 ordinance or resolution filed with the Department on or before |
---|
| 5351 | + | 10 the first day of April, whereupon the Department shall proceed |
---|
| 5352 | + | 11 to administer and enforce this Section as of the first day of |
---|
| 5353 | + | 12 July next following the adoption and filing; or (ii) be |
---|
| 5354 | + | 13 adopted and a certified copy of the ordinance or resolution |
---|
| 5355 | + | 14 filed with the Department on or before the first day of |
---|
| 5356 | + | 15 October, whereupon the Department shall proceed to administer |
---|
| 5357 | + | 16 and enforce this Section as of the first day of January next |
---|
| 5358 | + | 17 following the adoption and filing. |
---|
| 5359 | + | 18 Beginning January 1, 2014, if an ordinance or resolution |
---|
| 5360 | + | 19 imposing the tax under this Section, discontinuing the tax |
---|
| 5361 | + | 20 under this Section, or effecting a change in the rate of tax |
---|
| 5362 | + | 21 under this Section is adopted, a certified copy thereof, |
---|
| 5363 | + | 22 together with a certification that the ordinance or resolution |
---|
| 5364 | + | 23 received referendum approval in the case of the imposition of |
---|
| 5365 | + | 24 or increase in the rate of such tax, shall be filed with the |
---|
| 5366 | + | 25 Department of Revenue, either (i) on or before the first day of |
---|
| 5367 | + | 26 May, whereupon the Department shall proceed to administer and |
---|
| 5368 | + | |
---|
| 5369 | + | |
---|
| 5370 | + | |
---|
| 5371 | + | |
---|
| 5372 | + | |
---|
| 5373 | + | HB3144 Enrolled - 150 - LRB103 26309 HLH 52670 b |
---|
| 5374 | + | |
---|
| 5375 | + | |
---|
| 5376 | + | HB3144 Enrolled- 151 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 151 - LRB103 26309 HLH 52670 b |
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| 5377 | + | HB3144 Enrolled - 151 - LRB103 26309 HLH 52670 b |
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| 5378 | + | 1 enforce this Section as of the first day of July next following |
---|
| 5379 | + | 2 the adoption and filing; or (ii) on or before the first day of |
---|
| 5380 | + | 3 October, whereupon the Department shall proceed to administer |
---|
| 5381 | + | 4 and enforce this Section as of the first day of January next |
---|
| 5382 | + | 5 following the adoption and filing. |
---|
| 5383 | + | 6 Notwithstanding any provision in this Section to the |
---|
| 5384 | + | 7 contrary, if, in a non-home rule municipality with more than |
---|
| 5385 | + | 8 150,000 but fewer than 200,000 inhabitants, as determined by |
---|
| 5386 | + | 9 the last preceding federal decennial census, an ordinance or |
---|
| 5387 | + | 10 resolution under this Section imposes or discontinues a tax or |
---|
| 5388 | + | 11 changes the tax rate as of July 1, 2007, then that ordinance or |
---|
| 5389 | + | 12 resolution, together with a certification that the ordinance |
---|
| 5390 | + | 13 or resolution received referendum approval in the case of the |
---|
| 5391 | + | 14 imposition of the tax, must be adopted and a certified copy of |
---|
| 5392 | + | 15 that ordinance or resolution must be filed with the Department |
---|
| 5393 | + | 16 on or before May 15, 2007, whereupon the Department shall |
---|
| 5394 | + | 17 proceed to administer and enforce this Section as of July 1, |
---|
| 5395 | + | 18 2007. |
---|
| 5396 | + | 19 Notwithstanding any provision in this Section to the |
---|
| 5397 | + | 20 contrary, if, in a non-home rule municipality with more than |
---|
| 5398 | + | 21 6,500 but fewer than 7,000 inhabitants, as determined by the |
---|
| 5399 | + | 22 last preceding federal decennial census, an ordinance or |
---|
| 5400 | + | 23 resolution under this Section imposes or discontinues a tax or |
---|
| 5401 | + | 24 changes the tax rate on or before May 20, 2009, then that |
---|
| 5402 | + | 25 ordinance or resolution, together with a certification that |
---|
| 5403 | + | 26 the ordinance or resolution received referendum approval in |
---|
| 5404 | + | |
---|
| 5405 | + | |
---|
| 5406 | + | |
---|
| 5407 | + | |
---|
| 5408 | + | |
---|
| 5409 | + | HB3144 Enrolled - 151 - LRB103 26309 HLH 52670 b |
---|
| 5410 | + | |
---|
| 5411 | + | |
---|
| 5412 | + | HB3144 Enrolled- 152 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 152 - LRB103 26309 HLH 52670 b |
---|
| 5413 | + | HB3144 Enrolled - 152 - LRB103 26309 HLH 52670 b |
---|
| 5414 | + | 1 the case of the imposition of the tax, must be adopted and a |
---|
| 5415 | + | 2 certified copy of that ordinance or resolution must be filed |
---|
| 5416 | + | 3 with the Department on or before May 20, 2009, whereupon the |
---|
| 5417 | + | 4 Department shall proceed to administer and enforce this |
---|
| 5418 | + | 5 Section as of July 1, 2009. |
---|
| 5419 | + | 6 A non-home rule municipality may file a certified copy of |
---|
| 5420 | + | 7 an ordinance or resolution, with a certification that the |
---|
| 5421 | + | 8 ordinance or resolution received referendum approval in the |
---|
| 5422 | + | 9 case of the imposition of the tax, with the Department of |
---|
| 5423 | + | 10 Revenue, as required under this Section, only after October 2, |
---|
| 5424 | + | 11 2000. |
---|
| 5425 | + | 12 The tax authorized by this Section may not be more than 1% |
---|
| 5426 | + | 13 and may be imposed only in 1/4% increments. |
---|
| 5427 | + | 14 (Source: P.A. 98-584, eff. 8-27-13.) |
---|
| 5428 | + | 15 (65 ILCS 5/8-11-6a) (from Ch. 24, par. 8-11-6a) |
---|
| 5429 | + | 16 Sec. 8-11-6a. Home rule municipalities; preemption of |
---|
| 5430 | + | 17 certain taxes. Except as provided in Sections 8-11-1, 8-11-5, |
---|
| 5431 | + | 18 8-11-6, 8-11-6b, 8-11-6c, 8-11-23, 8-11-24, and 11-74.3-6 on |
---|
| 5432 | + | 19 and after September 1, 1990, no home rule municipality has the |
---|
| 5433 | + | 20 authority to impose, pursuant to its home rule authority, a |
---|
| 5434 | + | 21 retailer's occupation tax, service occupation tax, use tax, |
---|
| 5435 | + | 22 sales tax or other tax on the use, sale or purchase of tangible |
---|
| 5436 | + | 23 personal property based on the gross receipts from such sales |
---|
| 5437 | + | 24 or the selling or purchase price of said tangible personal |
---|
| 5438 | + | 25 property. Notwithstanding the foregoing, this Section does not |
---|
| 5439 | + | |
---|
| 5440 | + | |
---|
| 5441 | + | |
---|
| 5442 | + | |
---|
| 5443 | + | |
---|
| 5444 | + | HB3144 Enrolled - 152 - LRB103 26309 HLH 52670 b |
---|
| 5445 | + | |
---|
| 5446 | + | |
---|
| 5447 | + | HB3144 Enrolled- 153 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 153 - LRB103 26309 HLH 52670 b |
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| 5448 | + | HB3144 Enrolled - 153 - LRB103 26309 HLH 52670 b |
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| 5449 | + | 1 preempt any home rule imposed tax such as the following: (1) a |
---|
| 5450 | + | 2 tax on alcoholic beverages, whether based on gross receipts, |
---|
| 5451 | + | 3 volume sold or any other measurement; (2) a tax based on the |
---|
| 5452 | + | 4 number of units of cigarettes or tobacco products (provided, |
---|
| 5453 | + | 5 however, that a home rule municipality that has not imposed a |
---|
| 5454 | + | 6 tax based on the number of units of cigarettes or tobacco |
---|
| 5455 | + | 7 products before July 1, 1993, shall not impose such a tax after |
---|
| 5456 | + | 8 that date); (3) a tax, however measured, based on the use of a |
---|
| 5457 | + | 9 hotel or motel room or similar facility; (4) a tax, however |
---|
| 5458 | + | 10 measured, on the sale or transfer of real property; (5) a tax, |
---|
| 5459 | + | 11 however measured, on lease receipts; (6) a tax on food |
---|
| 5460 | + | 12 prepared for immediate consumption and on alcoholic beverages |
---|
| 5461 | + | 13 sold by a business which provides for on premise consumption |
---|
| 5462 | + | 14 of said food or alcoholic beverages; or (7) other taxes not |
---|
| 5463 | + | 15 based on the selling or purchase price or gross receipts from |
---|
| 5464 | + | 16 the use, sale or purchase of tangible personal property. This |
---|
| 5465 | + | 17 Section does not preempt a home rule municipality with a |
---|
| 5466 | + | 18 population of more than 2,000,000 from imposing a tax, however |
---|
| 5467 | + | 19 measured, on the use, for consideration, of a parking lot, |
---|
| 5468 | + | 20 garage, or other parking facility. This Section is not |
---|
| 5469 | + | 21 intended to affect any existing tax on food and beverages |
---|
| 5470 | + | 22 prepared for immediate consumption on the premises where the |
---|
| 5471 | + | 23 sale occurs, or any existing tax on alcoholic beverages, or |
---|
| 5472 | + | 24 any existing tax imposed on the charge for renting a hotel or |
---|
| 5473 | + | 25 motel room, which was in effect January 15, 1988, or any |
---|
| 5474 | + | 26 extension of the effective date of such an existing tax by |
---|
| 5475 | + | |
---|
| 5476 | + | |
---|
| 5477 | + | |
---|
| 5478 | + | |
---|
| 5479 | + | |
---|
| 5480 | + | HB3144 Enrolled - 153 - LRB103 26309 HLH 52670 b |
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| 5481 | + | |
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| 5482 | + | |
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| 5483 | + | HB3144 Enrolled- 154 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 154 - LRB103 26309 HLH 52670 b |
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| 5484 | + | HB3144 Enrolled - 154 - LRB103 26309 HLH 52670 b |
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| 5485 | + | 1 ordinance of the municipality imposing the tax, which |
---|
| 5486 | + | 2 extension is hereby authorized, in any non-home rule |
---|
| 5487 | + | 3 municipality in which the imposition of such a tax has been |
---|
| 5488 | + | 4 upheld by judicial determination, nor is this Section intended |
---|
| 5489 | + | 5 to preempt the authority granted by Public Act 85-1006. On and |
---|
| 5490 | + | 6 after December 1, 2019, no home rule municipality has the |
---|
| 5491 | + | 7 authority to impose, pursuant to its home rule authority, a |
---|
| 5492 | + | 8 tax, however measured, on sales of aviation fuel, as defined |
---|
| 5493 | + | 9 in Section 3 of the Retailers' Occupation Tax Act, unless the |
---|
| 5494 | + | 10 tax is not subject to the revenue use requirements of 49 U.S.C. |
---|
| 5495 | + | 11 47107(b) and 49 U.S.C. 47133, or unless the tax revenue is |
---|
| 5496 | + | 12 expended for airport-related purposes. For purposes of this |
---|
| 5497 | + | 13 Section, "airport-related purposes" has the meaning ascribed |
---|
| 5498 | + | 14 in Section 6z-20.2 of the State Finance Act. Aviation fuel |
---|
| 5499 | + | 15 shall be excluded from tax only if, and for so long as, the |
---|
| 5500 | + | 16 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. |
---|
| 5501 | + | 17 47133 are binding on the municipality. This Section is a |
---|
| 5502 | + | 18 limitation, pursuant to subsection (g) of Section 6 of Article |
---|
| 5503 | + | 19 VII of the Illinois Constitution, on the power of home rule |
---|
| 5504 | + | 20 units to tax. The changes made to this Section by Public Act |
---|
| 5505 | + | 21 101-10 are a denial and limitation of home rule powers and |
---|
| 5506 | + | 22 functions under subsection (g) of Section 6 of Article VII of |
---|
| 5507 | + | 23 the Illinois Constitution. |
---|
| 5508 | + | 24 (Source: P.A. 101-10, eff. 6-5-19; 101-27, eff. 6-25-19; |
---|
| 5509 | + | 25 101-593, eff. 12-4-19.) |
---|
| 5510 | + | |
---|
| 5511 | + | |
---|
| 5512 | + | |
---|
| 5513 | + | |
---|
| 5514 | + | |
---|
| 5515 | + | HB3144 Enrolled - 154 - LRB103 26309 HLH 52670 b |
---|
| 5516 | + | |
---|
| 5517 | + | |
---|
| 5518 | + | HB3144 Enrolled- 155 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 155 - LRB103 26309 HLH 52670 b |
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| 5519 | + | HB3144 Enrolled - 155 - LRB103 26309 HLH 52670 b |
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| 5520 | + | 1 (65 ILCS 5/8-11-24 new) |
---|
| 5521 | + | 2 Sec. 8-11-24. Municipal Grocery Occupation Tax Law. |
---|
| 5522 | + | 3 (a) The corporate authorities of any municipality may, by |
---|
| 5523 | + | 4 ordinance or resolution that takes effect on or after January |
---|
| 5524 | + | 5 1, 2026, impose a tax upon all persons engaged in the business |
---|
| 5525 | + | 6 of selling groceries at retail in the municipality on the |
---|
| 5526 | + | 7 gross receipts from those sales made in the course of that |
---|
| 5527 | + | 8 business. If imposed, the tax shall be at the rate of 1% of the |
---|
| 5528 | + | 9 gross receipts from these sales. |
---|
| 5529 | + | 10 The tax imposed by a municipality under this subsection |
---|
| 5530 | + | 11 and all civil penalties that may be assessed as an incident of |
---|
| 5531 | + | 12 the tax shall be collected and enforced by the Department. The |
---|
| 5532 | + | 13 certificate of registration that is issued by the Department |
---|
| 5533 | + | 14 to a retailer under the Retailers' Occupation Tax Act shall |
---|
| 5534 | + | 15 permit the retailer to engage in a business that is taxable |
---|
| 5535 | + | 16 under any ordinance or resolution enacted under this |
---|
| 5536 | + | 17 subsection without registering separately with the Department |
---|
| 5537 | + | 18 under that ordinance or resolution or under this subsection. |
---|
| 5538 | + | 19 The Department shall have full power to administer and |
---|
| 5539 | + | 20 enforce this subsection; to collect all taxes and penalties |
---|
| 5540 | + | 21 due under this subsection; to dispose of taxes and penalties |
---|
| 5541 | + | 22 so collected in the manner provided in this Section and under |
---|
| 5542 | + | 23 rules adopted by the Department; and to determine all rights |
---|
| 5543 | + | 24 to credit memoranda arising on account of the erroneous |
---|
| 5544 | + | 25 payment of tax or penalty under this subsection. |
---|
| 5545 | + | 26 In the administration of, and compliance with, this |
---|
| 5546 | + | |
---|
| 5547 | + | |
---|
| 5548 | + | |
---|
| 5549 | + | |
---|
| 5550 | + | |
---|
| 5551 | + | HB3144 Enrolled - 155 - LRB103 26309 HLH 52670 b |
---|
| 5552 | + | |
---|
| 5553 | + | |
---|
| 5554 | + | HB3144 Enrolled- 156 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 156 - LRB103 26309 HLH 52670 b |
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| 5555 | + | HB3144 Enrolled - 156 - LRB103 26309 HLH 52670 b |
---|
| 5556 | + | 1 subsection, the Department and persons who are subject to this |
---|
| 5557 | + | 2 subsection shall have the same rights, remedies, privileges, |
---|
| 5558 | + | 3 immunities, powers, and duties, and be subject to the same |
---|
| 5559 | + | 4 conditions, restrictions, limitations, penalties and |
---|
| 5560 | + | 5 definitions of terms, and employ the same modes of procedure, |
---|
| 5561 | + | 6 as are prescribed in Sections 1, 2 through 2-65 (in respect to |
---|
| 5562 | + | 7 all provisions therein other than the State rate of tax), 2c, 3 |
---|
| 5563 | + | 8 (except as to the disposition of taxes and penalties |
---|
| 5564 | + | 9 collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, |
---|
| 5565 | + | 10 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12 and 13 of the Retailers' |
---|
| 5566 | + | 11 Occupation Tax Act and all of the Uniform Penalty and Interest |
---|
| 5567 | + | 12 Act, as fully as if those provisions were set forth in this |
---|
| 5568 | + | 13 Section. |
---|
| 5569 | + | 14 Persons subject to any tax imposed under the authority |
---|
| 5570 | + | 15 granted in this subsection may reimburse themselves for their |
---|
| 5571 | + | 16 seller's tax liability hereunder by separately stating that |
---|
| 5572 | + | 17 tax as an additional charge, which charge may be stated in |
---|
| 5573 | + | 18 combination, in a single amount, with State tax which sellers |
---|
| 5574 | + | 19 are required to collect under the Use Tax Act, pursuant to such |
---|
| 5575 | + | 20 bracket schedules as the Department may prescribe. |
---|
| 5576 | + | 21 (b) If a tax has been imposed under subsection (a), then a |
---|
| 5577 | + | 22 service occupation tax must also be imposed at the same rate |
---|
| 5578 | + | 23 upon all persons engaged, in the municipality, in the business |
---|
| 5579 | + | 24 of making sales of service, who, as an incident to making those |
---|
| 5580 | + | 25 sales of service, transfer groceries, as defined in this |
---|
| 5581 | + | 26 Section, as an incident to a sale of service. |
---|
| 5582 | + | |
---|
| 5583 | + | |
---|
| 5584 | + | |
---|
| 5585 | + | |
---|
| 5586 | + | |
---|
| 5587 | + | HB3144 Enrolled - 156 - LRB103 26309 HLH 52670 b |
---|
| 5588 | + | |
---|
| 5589 | + | |
---|
| 5590 | + | HB3144 Enrolled- 157 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 157 - LRB103 26309 HLH 52670 b |
---|
| 5591 | + | HB3144 Enrolled - 157 - LRB103 26309 HLH 52670 b |
---|
| 5592 | + | 1 The tax imposed under this subsection and all civil |
---|
| 5593 | + | 2 penalties that may be assessed as an incident thereof shall be |
---|
| 5594 | + | 3 collected and enforced by the Department. The certificate of |
---|
| 5595 | + | 4 registration that is issued by the Department to a retailer |
---|
| 5596 | + | 5 under the Retailers' Occupation Tax Act or the Service |
---|
| 5597 | + | 6 Occupation Tax Act shall permit the registrant to engage in a |
---|
| 5598 | + | 7 business that is taxable under any ordinance or resolution |
---|
| 5599 | + | 8 enacted pursuant to this subsection without registering |
---|
| 5600 | + | 9 separately with the Department under the ordinance or |
---|
| 5601 | + | 10 resolution or under this subsection. |
---|
| 5602 | + | 11 The Department shall have full power to administer and |
---|
| 5603 | + | 12 enforce this subsection, to collect all taxes and penalties |
---|
| 5604 | + | 13 due under this subsection, to dispose of taxes and penalties |
---|
| 5605 | + | 14 so collected in the manner provided in this Section and under |
---|
| 5606 | + | 15 rules adopted by the Department, and to determine all rights |
---|
| 5607 | + | 16 to credit memoranda arising on account of the erroneous |
---|
| 5608 | + | 17 payment of a tax or penalty under this subsection. |
---|
| 5609 | + | 18 In the administration of and compliance with this |
---|
| 5610 | + | 19 subsection, the Department and persons who are subject to this |
---|
| 5611 | + | 20 subsection shall have the same rights, remedies, privileges, |
---|
| 5612 | + | 21 immunities, powers and duties, and be subject to the same |
---|
| 5613 | + | 22 conditions, restrictions, limitations, penalties and |
---|
| 5614 | + | 23 definitions of terms, and employ the same modes of procedure |
---|
| 5615 | + | 24 as are set forth in Sections 2, 2c, 3 through 3-50 (in respect |
---|
| 5616 | + | 25 to all provisions contained in those Sections other than the |
---|
| 5617 | + | 26 State rate of tax), 4, 5, 7, 8, 9 (except as to the disposition |
---|
| 5618 | + | |
---|
| 5619 | + | |
---|
| 5620 | + | |
---|
| 5621 | + | |
---|
| 5622 | + | |
---|
| 5623 | + | HB3144 Enrolled - 157 - LRB103 26309 HLH 52670 b |
---|
| 5624 | + | |
---|
| 5625 | + | |
---|
| 5626 | + | HB3144 Enrolled- 158 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 158 - LRB103 26309 HLH 52670 b |
---|
| 5627 | + | HB3144 Enrolled - 158 - LRB103 26309 HLH 52670 b |
---|
| 5628 | + | 1 of taxes and penalties collected), 10, 11, 12, 13, 15, 16, 17, |
---|
| 5629 | + | 2 18, 19, and 20 of the Service Occupation Tax Act and all |
---|
| 5630 | + | 3 provisions of the Uniform Penalty and Interest Act, as fully |
---|
| 5631 | + | 4 as if those provisions were set forth in this Section. |
---|
| 5632 | + | 5 Persons subject to any tax imposed under the authority |
---|
| 5633 | + | 6 granted in this subsection may reimburse themselves for their |
---|
| 5634 | + | 7 serviceman's tax liability by separately stating the tax as an |
---|
| 5635 | + | 8 additional charge, which may be stated in combination, in a |
---|
| 5636 | + | 9 single amount, with State tax that servicemen are authorized |
---|
| 5637 | + | 10 to collect under the Service Use Tax Act, pursuant to any |
---|
| 5638 | + | 11 bracketed schedules set forth by the Department. |
---|
| 5639 | + | 12 (c) The Department shall immediately pay over to the State |
---|
| 5640 | + | 13 Treasurer, ex officio, as trustee, all taxes and penalties |
---|
| 5641 | + | 14 collected under this Section. Those taxes and penalties shall |
---|
| 5642 | + | 15 be deposited into the Municipal Grocery Tax Trust Fund, a |
---|
| 5643 | + | 16 trust fund created in the State treasury. Except as otherwise |
---|
| 5644 | + | 17 provided in this Section, moneys in the Municipal Grocery Tax |
---|
| 5645 | + | 18 Trust Fund shall be used to make payments to municipalities |
---|
| 5646 | + | 19 and for the payment of refunds under this Section. |
---|
| 5647 | + | 20 Moneys deposited into the Municipal Grocery Tax Trust Fund |
---|
| 5648 | + | 21 under this Section are not subject to appropriation and shall |
---|
| 5649 | + | 22 be used as provided in this Section. All deposits into the |
---|
| 5650 | + | 23 Municipal Grocery Tax Trust Fund shall be held in the |
---|
| 5651 | + | 24 Municipal Grocery Tax Trust Fund by the State Treasurer, ex |
---|
| 5652 | + | 25 officio, as trustee separate and apart from all public moneys |
---|
| 5653 | + | 26 or funds of this State. |
---|
| 5654 | + | |
---|
| 5655 | + | |
---|
| 5656 | + | |
---|
| 5657 | + | |
---|
| 5658 | + | |
---|
| 5659 | + | HB3144 Enrolled - 158 - LRB103 26309 HLH 52670 b |
---|
| 5660 | + | |
---|
| 5661 | + | |
---|
| 5662 | + | HB3144 Enrolled- 159 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 159 - LRB103 26309 HLH 52670 b |
---|
| 5663 | + | HB3144 Enrolled - 159 - LRB103 26309 HLH 52670 b |
---|
| 5664 | + | 1 Whenever the Department determines that a refund should be |
---|
| 5665 | + | 2 made under this Section to a claimant instead of issuing a |
---|
| 5666 | + | 3 credit memorandum, the Department shall notify the State |
---|
| 5667 | + | 4 Comptroller, who shall cause the order to be drawn for the |
---|
| 5668 | + | 5 amount specified and to the person named in the notification |
---|
| 5669 | + | 6 from the Department. The refund shall be paid by the State |
---|
| 5670 | + | 7 Treasurer out of the Municipal Grocery Tax Trust Fund. |
---|
| 5671 | + | 8 (d) As soon as possible after the first day of each month, |
---|
| 5672 | + | 9 upon certification of the Department, the Comptroller shall |
---|
| 5673 | + | 10 order transferred, and the Treasurer shall transfer, to the |
---|
| 5674 | + | 11 STAR Bonds Revenue Fund the local sales tax increment, if any, |
---|
| 5675 | + | 12 as defined in the Innovation Development and Economy Act, |
---|
| 5676 | + | 13 collected under this Section. |
---|
| 5677 | + | 14 After the monthly transfer to the STAR Bonds Revenue Fund, |
---|
| 5678 | + | 15 if any, on or before the 25th day of each calendar month, the |
---|
| 5679 | + | 16 Department shall prepare and certify to the Comptroller the |
---|
| 5680 | + | 17 disbursement of stated sums of money to named municipalities, |
---|
| 5681 | + | 18 the municipalities to be those from which retailers have paid |
---|
| 5682 | + | 19 taxes or penalties under this Section to the Department during |
---|
| 5683 | + | 20 the second preceding calendar month. The amount to be paid to |
---|
| 5684 | + | 21 each municipality shall be the amount (not including credit |
---|
| 5685 | + | 22 memoranda) collected under this Section during the second |
---|
| 5686 | + | 23 preceding calendar month by the Department plus an amount the |
---|
| 5687 | + | 24 Department determines is necessary to offset any amounts that |
---|
| 5688 | + | 25 were erroneously paid to a different taxing body, and not |
---|
| 5689 | + | 26 including an amount equal to the amount of refunds made during |
---|
| 5690 | + | |
---|
| 5691 | + | |
---|
| 5692 | + | |
---|
| 5693 | + | |
---|
| 5694 | + | |
---|
| 5695 | + | HB3144 Enrolled - 159 - LRB103 26309 HLH 52670 b |
---|
| 5696 | + | |
---|
| 5697 | + | |
---|
| 5698 | + | HB3144 Enrolled- 160 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 160 - LRB103 26309 HLH 52670 b |
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| 5699 | + | HB3144 Enrolled - 160 - LRB103 26309 HLH 52670 b |
---|
| 5700 | + | 1 the second preceding calendar month by the Department on |
---|
| 5701 | + | 2 behalf of such municipality, and not including any amount that |
---|
| 5702 | + | 3 the Department determines is necessary to offset any amounts |
---|
| 5703 | + | 4 that were payable to a different taxing body but were |
---|
| 5704 | + | 5 erroneously paid to the municipality, and not including any |
---|
| 5705 | + | 6 amounts that are transferred to the STAR Bonds Revenue Fund. |
---|
| 5706 | + | 7 Within 10 days after receipt by the Comptroller of the |
---|
| 5707 | + | 8 disbursement certification to the municipalities provided for |
---|
| 5708 | + | 9 in this Section to be given to the Comptroller by the |
---|
| 5709 | + | 10 Department, the Comptroller shall cause the orders to be drawn |
---|
| 5710 | + | 11 for the amounts in accordance with the directions contained in |
---|
| 5711 | + | 12 the certification. |
---|
| 5712 | + | 13 (e) Nothing in this Section shall be construed to |
---|
| 5713 | + | 14 authorize a municipality to impose a tax upon the privilege of |
---|
| 5714 | + | 15 engaging in any business which under the Constitution of the |
---|
| 5715 | + | 16 United States may not be made the subject of taxation by this |
---|
| 5716 | + | 17 State. |
---|
| 5717 | + | 18 (f) Except as otherwise provided in this subsection, an |
---|
| 5718 | + | 19 ordinance or resolution imposing or discontinuing the tax |
---|
| 5719 | + | 20 hereunder or effecting a change in the rate thereof shall |
---|
| 5720 | + | 21 either (i) be adopted and a certified copy thereof filed with |
---|
| 5721 | + | 22 the Department on or before the first day of April, whereupon |
---|
| 5722 | + | 23 the Department shall proceed to administer and enforce this |
---|
| 5723 | + | 24 Section as of the first day of July next following the adoption |
---|
| 5724 | + | 25 and filing or (ii) be adopted and a certified copy thereof |
---|
| 5725 | + | 26 filed with the Department on or before the first day of |
---|
| 5726 | + | |
---|
| 5727 | + | |
---|
| 5728 | + | |
---|
| 5729 | + | |
---|
| 5730 | + | |
---|
| 5731 | + | HB3144 Enrolled - 160 - LRB103 26309 HLH 52670 b |
---|
| 5732 | + | |
---|
| 5733 | + | |
---|
| 5734 | + | HB3144 Enrolled- 161 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 161 - LRB103 26309 HLH 52670 b |
---|
| 5735 | + | HB3144 Enrolled - 161 - LRB103 26309 HLH 52670 b |
---|
| 5736 | + | 1 October, whereupon the Department shall proceed to administer |
---|
| 5737 | + | 2 and enforce this Section as of the first day of January next |
---|
| 5738 | + | 3 following the adoption and filing. |
---|
| 5739 | + | 4 (g) When certifying the amount of a monthly disbursement |
---|
| 5740 | + | 5 to a municipality under this Section, the Department shall |
---|
| 5741 | + | 6 increase or decrease the amount by an amount necessary to |
---|
| 5742 | + | 7 offset any misallocation of previous disbursements. The offset |
---|
| 5743 | + | 8 amount shall be the amount erroneously disbursed within the |
---|
| 5744 | + | 9 previous 6 months from the time a misallocation is discovered. |
---|
| 5745 | + | 10 (h) As used in this Section, "Department" means the |
---|
| 5746 | + | 11 Department of Revenue. |
---|
| 5747 | + | 12 For purposes of the tax authorized to be imposed under |
---|
| 5748 | + | 13 subsection (a), "groceries" has the same meaning as "food for |
---|
| 5749 | + | 14 human consumption that is to be consumed off the premises |
---|
| 5750 | + | 15 where it is sold (other than alcoholic beverages, food |
---|
| 5751 | + | 16 consisting of or infused with adult use cannabis, soft drinks, |
---|
| 5752 | + | 17 candy, and food that has been prepared for immediate |
---|
| 5753 | + | 18 consumption)", as further defined in Section 2-10 of the |
---|
| 5754 | + | 19 Retailers' Occupation Tax Act. |
---|
| 5755 | + | 20 For purposes of the tax authorized to be imposed under |
---|
| 5756 | + | 21 subsection (b), "groceries" has the same meaning as "food for |
---|
| 5757 | + | 22 human consumption that is to be consumed off the premises |
---|
| 5758 | + | 23 where it is sold (other than alcoholic beverages, food |
---|
| 5759 | + | 24 consisting of or infused with adult use cannabis, soft drinks, |
---|
| 5760 | + | 25 candy, and food that has been prepared for immediate |
---|
| 5761 | + | 26 consumption)", as further defined in Section 3-10 of the |
---|
| 5762 | + | |
---|
| 5763 | + | |
---|
| 5764 | + | |
---|
| 5765 | + | |
---|
| 5766 | + | |
---|
| 5767 | + | HB3144 Enrolled - 161 - LRB103 26309 HLH 52670 b |
---|
| 5768 | + | |
---|
| 5769 | + | |
---|
| 5770 | + | HB3144 Enrolled- 162 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 162 - LRB103 26309 HLH 52670 b |
---|
| 5771 | + | HB3144 Enrolled - 162 - LRB103 26309 HLH 52670 b |
---|
| 5772 | + | 1 Service Occupation Tax Act. For purposes of the tax authorized |
---|
| 5773 | + | 2 to be imposed under subsection (b), "groceries" also means |
---|
| 5774 | + | 3 food prepared for immediate consumption and transferred |
---|
| 5775 | + | 4 incident to a sale of service subject to the Service |
---|
| 5776 | + | 5 Occupation Tax Act or the Service Use Tax Act by an entity |
---|
| 5777 | + | 6 licensed under the Hospital Licensing Act, the Nursing Home |
---|
| 5778 | + | 7 Care Act, the Assisted Living and Shared Housing Act, the |
---|
| 5779 | + | 8 ID/DD Community Care Act, the MC/DD Act, the Specialized |
---|
| 5780 | + | 9 Mental Health Rehabilitation Act of 2013, or the Child Care |
---|
| 5781 | + | 10 Act of 1969, or an entity that holds a permit issued pursuant |
---|
| 5782 | + | 11 to the Life Care Facilities Act. |
---|
| 5783 | + | 12 (i) This Section may be referred to as the Municipal |
---|
| 5784 | + | 13 Grocery Occupation Tax Law. |
---|
| 5785 | + | 14 Section 35. The Regional Transportation Authority Act is |
---|
| 5786 | + | 15 amended by changing Section 4.03 as follows: |
---|
| 5787 | + | 16 (70 ILCS 3615/4.03) (from Ch. 111 2/3, par. 704.03) |
---|
| 5788 | + | 17 Sec. 4.03. Taxes. |
---|
| 5789 | + | 18 (a) In order to carry out any of the powers or purposes of |
---|
| 5790 | + | 19 the Authority, the Board may by ordinance adopted with the |
---|
| 5791 | + | 20 concurrence of 12 of the then Directors, impose throughout the |
---|
| 5792 | + | 21 metropolitan region any or all of the taxes provided in this |
---|
| 5793 | + | 22 Section. Except as otherwise provided in this Act, taxes |
---|
| 5794 | + | 23 imposed under this Section and civil penalties imposed |
---|
| 5795 | + | 24 incident thereto shall be collected and enforced by the State |
---|
| 5796 | + | |
---|
| 5797 | + | |
---|
| 5798 | + | |
---|
| 5799 | + | |
---|
| 5800 | + | |
---|
| 5801 | + | HB3144 Enrolled - 162 - LRB103 26309 HLH 52670 b |
---|
| 5802 | + | |
---|
| 5803 | + | |
---|
| 5804 | + | HB3144 Enrolled- 163 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 163 - LRB103 26309 HLH 52670 b |
---|
| 5805 | + | HB3144 Enrolled - 163 - LRB103 26309 HLH 52670 b |
---|
| 5806 | + | 1 Department of Revenue. The Department shall have the power to |
---|
| 5807 | + | 2 administer and enforce the taxes and to determine all rights |
---|
| 5808 | + | 3 for refunds for erroneous payments of the taxes. Nothing in |
---|
| 5809 | + | 4 Public Act 95-708 is intended to invalidate any taxes |
---|
| 5810 | + | 5 currently imposed by the Authority. The increased vote |
---|
| 5811 | + | 6 requirements to impose a tax shall only apply to actions taken |
---|
| 5812 | + | 7 after January 1, 2008 (the effective date of Public Act |
---|
| 5813 | + | 8 95-708). |
---|
| 5814 | + | 9 (b) The Board may impose a public transportation tax upon |
---|
| 5815 | + | 10 all persons engaged in the metropolitan region in the business |
---|
| 5816 | + | 11 of selling at retail motor fuel for operation of motor |
---|
| 5817 | + | 12 vehicles upon public highways. The tax shall be at a rate not |
---|
| 5818 | + | 13 to exceed 5% of the gross receipts from the sales of motor fuel |
---|
| 5819 | + | 14 in the course of the business. As used in this Act, the term |
---|
| 5820 | + | 15 "motor fuel" shall have the same meaning as in the Motor Fuel |
---|
| 5821 | + | 16 Tax Law. The Board may provide for details of the tax. The |
---|
| 5822 | + | 17 provisions of any tax shall conform, as closely as may be |
---|
| 5823 | + | 18 practicable, to the provisions of the Municipal Retailers |
---|
| 5824 | + | 19 Occupation Tax Act, including without limitation, conformity |
---|
| 5825 | + | 20 to penalties with respect to the tax imposed and as to the |
---|
| 5826 | + | 21 powers of the State Department of Revenue to promulgate and |
---|
| 5827 | + | 22 enforce rules and regulations relating to the administration |
---|
| 5828 | + | 23 and enforcement of the provisions of the tax imposed, except |
---|
| 5829 | + | 24 that reference in the Act to any municipality shall refer to |
---|
| 5830 | + | 25 the Authority and the tax shall be imposed only with regard to |
---|
| 5831 | + | 26 receipts from sales of motor fuel in the metropolitan region, |
---|
| 5832 | + | |
---|
| 5833 | + | |
---|
| 5834 | + | |
---|
| 5835 | + | |
---|
| 5836 | + | |
---|
| 5837 | + | HB3144 Enrolled - 163 - LRB103 26309 HLH 52670 b |
---|
| 5838 | + | |
---|
| 5839 | + | |
---|
| 5840 | + | HB3144 Enrolled- 164 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 164 - LRB103 26309 HLH 52670 b |
---|
| 5841 | + | HB3144 Enrolled - 164 - LRB103 26309 HLH 52670 b |
---|
| 5842 | + | 1 at rates as limited by this Section. |
---|
| 5843 | + | 2 (c) In connection with the tax imposed under paragraph (b) |
---|
| 5844 | + | 3 of this Section, the Board may impose a tax upon the privilege |
---|
| 5845 | + | 4 of using in the metropolitan region motor fuel for the |
---|
| 5846 | + | 5 operation of a motor vehicle upon public highways, the tax to |
---|
| 5847 | + | 6 be at a rate not in excess of the rate of tax imposed under |
---|
| 5848 | + | 7 paragraph (b) of this Section. The Board may provide for |
---|
| 5849 | + | 8 details of the tax. |
---|
| 5850 | + | 9 (d) The Board may impose a motor vehicle parking tax upon |
---|
| 5851 | + | 10 the privilege of parking motor vehicles at off-street parking |
---|
| 5852 | + | 11 facilities in the metropolitan region at which a fee is |
---|
| 5853 | + | 12 charged, and may provide for reasonable classifications in and |
---|
| 5854 | + | 13 exemptions to the tax, for administration and enforcement |
---|
| 5855 | + | 14 thereof and for civil penalties and refunds thereunder and may |
---|
| 5856 | + | 15 provide criminal penalties thereunder, the maximum penalties |
---|
| 5857 | + | 16 not to exceed the maximum criminal penalties provided in the |
---|
| 5858 | + | 17 Retailers' Occupation Tax Act. The Authority may collect and |
---|
| 5859 | + | 18 enforce the tax itself or by contract with any unit of local |
---|
| 5860 | + | 19 government. The State Department of Revenue shall have no |
---|
| 5861 | + | 20 responsibility for the collection and enforcement unless the |
---|
| 5862 | + | 21 Department agrees with the Authority to undertake the |
---|
| 5863 | + | 22 collection and enforcement. As used in this paragraph, the |
---|
| 5864 | + | 23 term "parking facility" means a parking area or structure |
---|
| 5865 | + | 24 having parking spaces for more than 2 vehicles at which motor |
---|
| 5866 | + | 25 vehicles are permitted to park in return for an hourly, daily, |
---|
| 5867 | + | 26 or other periodic fee, whether publicly or privately owned, |
---|
| 5868 | + | |
---|
| 5869 | + | |
---|
| 5870 | + | |
---|
| 5871 | + | |
---|
| 5872 | + | |
---|
| 5873 | + | HB3144 Enrolled - 164 - LRB103 26309 HLH 52670 b |
---|
| 5874 | + | |
---|
| 5875 | + | |
---|
| 5876 | + | HB3144 Enrolled- 165 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 165 - LRB103 26309 HLH 52670 b |
---|
| 5877 | + | HB3144 Enrolled - 165 - LRB103 26309 HLH 52670 b |
---|
| 5878 | + | 1 but does not include parking spaces on a public street, the use |
---|
| 5879 | + | 2 of which is regulated by parking meters. |
---|
| 5880 | + | 3 (e) The Board may impose a Regional Transportation |
---|
| 5881 | + | 4 Authority Retailers' Occupation Tax upon all persons engaged |
---|
| 5882 | + | 5 in the business of selling tangible personal property at |
---|
| 5883 | + | 6 retail in the metropolitan region. In Cook County, the tax |
---|
| 5884 | + | 7 rate shall be 1.25% of the gross receipts from sales of food |
---|
| 5885 | + | 8 for human consumption that is to be consumed off the premises |
---|
| 5886 | + | 9 where it is sold (other than alcoholic beverages, food |
---|
| 5887 | + | 10 consisting of or infused with adult use cannabis, soft drinks, |
---|
| 5888 | + | 11 candy, and food that has been prepared for immediate |
---|
| 5889 | + | 12 consumption) and tangible personal property taxed at the 1% |
---|
| 5890 | + | 13 rate under the Retailers' Occupation Tax Act (or at the 0% rate |
---|
| 5891 | + | 14 imposed under this amendatory Act of the 102nd General |
---|
| 5892 | + | 15 Assembly), and 1% of the gross receipts from other taxable |
---|
| 5893 | + | 16 sales made in the course of that business. In DuPage, Kane, |
---|
| 5894 | + | 17 Lake, McHenry, and Will counties, the tax rate shall be 0.75% |
---|
| 5895 | + | 18 of the gross receipts from all taxable sales made in the course |
---|
| 5896 | + | 19 of that business. The rate of tax imposed in DuPage, Kane, |
---|
| 5897 | + | 20 Lake, McHenry, and Will counties under this Section on sales |
---|
| 5898 | + | 21 of aviation fuel on or after December 1, 2019 shall, however, |
---|
| 5899 | + | 22 be 0.25% unless the Regional Transportation Authority in |
---|
| 5900 | + | 23 DuPage, Kane, Lake, McHenry, and Will counties has an |
---|
| 5901 | + | 24 "airport-related purpose" and the additional 0.50% of the |
---|
| 5902 | + | 25 0.75% tax on aviation fuel is expended for airport-related |
---|
| 5903 | + | 26 purposes. If there is no airport-related purpose to which |
---|
| 5904 | + | |
---|
| 5905 | + | |
---|
| 5906 | + | |
---|
| 5907 | + | |
---|
| 5908 | + | |
---|
| 5909 | + | HB3144 Enrolled - 165 - LRB103 26309 HLH 52670 b |
---|
| 5910 | + | |
---|
| 5911 | + | |
---|
| 5912 | + | HB3144 Enrolled- 166 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 166 - LRB103 26309 HLH 52670 b |
---|
| 5913 | + | HB3144 Enrolled - 166 - LRB103 26309 HLH 52670 b |
---|
| 5914 | + | 1 aviation fuel tax revenue is dedicated, then aviation fuel is |
---|
| 5915 | + | 2 excluded from the additional 0.50% of the 0.75% tax. The tax |
---|
| 5916 | + | 3 imposed under this Section and all civil penalties that may be |
---|
| 5917 | + | 4 assessed as an incident thereof shall be collected and |
---|
| 5918 | + | 5 enforced by the State Department of Revenue. The Department |
---|
| 5919 | + | 6 shall have full power to administer and enforce this Section; |
---|
| 5920 | + | 7 to collect all taxes and penalties so collected in the manner |
---|
| 5921 | + | 8 hereinafter provided; and to determine all rights to credit |
---|
| 5922 | + | 9 memoranda arising on account of the erroneous payment of tax |
---|
| 5923 | + | 10 or penalty hereunder. In the administration of, and compliance |
---|
| 5924 | + | 11 with this Section, the Department and persons who are subject |
---|
| 5925 | + | 12 to this Section shall have the same rights, remedies, |
---|
| 5926 | + | 13 privileges, immunities, powers, and duties, and be subject to |
---|
| 5927 | + | 14 the same conditions, restrictions, limitations, penalties, |
---|
| 5928 | + | 15 exclusions, exemptions, and definitions of terms, and employ |
---|
| 5929 | + | 16 the same modes of procedure, as are prescribed in Sections 1, |
---|
| 5930 | + | 17 1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in respect to |
---|
| 5931 | + | 18 all provisions therein other than the State rate of tax), 2c, 3 |
---|
| 5932 | + | 19 (except as to the disposition of taxes and penalties |
---|
| 5933 | + | 20 collected, and except that the retailer's discount is not |
---|
| 5934 | + | 21 allowed for taxes paid on aviation fuel that are subject to the |
---|
| 5935 | + | 22 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. |
---|
| 5936 | + | 23 47133), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, |
---|
| 5937 | + | 24 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12, and 13 of the |
---|
| 5938 | + | 25 Retailers' Occupation Tax Act and Section 3-7 of the Uniform |
---|
| 5939 | + | 26 Penalty and Interest Act, as fully as if those provisions were |
---|
| 5940 | + | |
---|
| 5941 | + | |
---|
| 5942 | + | |
---|
| 5943 | + | |
---|
| 5944 | + | |
---|
| 5945 | + | HB3144 Enrolled - 166 - LRB103 26309 HLH 52670 b |
---|
| 5946 | + | |
---|
| 5947 | + | |
---|
| 5948 | + | HB3144 Enrolled- 167 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 167 - LRB103 26309 HLH 52670 b |
---|
| 5949 | + | HB3144 Enrolled - 167 - LRB103 26309 HLH 52670 b |
---|
| 5950 | + | 1 set forth herein. |
---|
| 5951 | + | 2 The Board and DuPage, Kane, Lake, McHenry, and Will |
---|
| 5952 | + | 3 counties must comply with the certification requirements for |
---|
| 5953 | + | 4 airport-related purposes under Section 2-22 of the Retailers' |
---|
| 5954 | + | 5 Occupation Tax Act. For purposes of this Section, |
---|
| 5955 | + | 6 "airport-related purposes" has the meaning ascribed in Section |
---|
| 5956 | + | 7 6z-20.2 of the State Finance Act. This exclusion for aviation |
---|
| 5957 | + | 8 fuel only applies for so long as the revenue use requirements |
---|
| 5958 | + | 9 of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the |
---|
| 5959 | + | 10 Authority. |
---|
| 5960 | + | 11 Persons subject to any tax imposed under the authority |
---|
| 5961 | + | 12 granted in this Section may reimburse themselves for their |
---|
| 5962 | + | 13 seller's tax liability hereunder by separately stating the tax |
---|
| 5963 | + | 14 as an additional charge, which charge may be stated in |
---|
| 5964 | + | 15 combination in a single amount with State taxes that sellers |
---|
| 5965 | + | 16 are required to collect under the Use Tax Act, under any |
---|
| 5966 | + | 17 bracket schedules the Department may prescribe. |
---|
| 5967 | + | 18 Whenever the Department determines that a refund should be |
---|
| 5968 | + | 19 made under this Section to a claimant instead of issuing a |
---|
| 5969 | + | 20 credit memorandum, the Department shall notify the State |
---|
| 5970 | + | 21 Comptroller, who shall cause the warrant to be drawn for the |
---|
| 5971 | + | 22 amount specified, and to the person named, in the notification |
---|
| 5972 | + | 23 from the Department. The refund shall be paid by the State |
---|
| 5973 | + | 24 Treasurer out of the Regional Transportation Authority tax |
---|
| 5974 | + | 25 fund established under paragraph (n) of this Section or the |
---|
| 5975 | + | 26 Local Government Aviation Trust Fund, as appropriate. |
---|
| 5976 | + | |
---|
| 5977 | + | |
---|
| 5978 | + | |
---|
| 5979 | + | |
---|
| 5980 | + | |
---|
| 5981 | + | HB3144 Enrolled - 167 - LRB103 26309 HLH 52670 b |
---|
| 5982 | + | |
---|
| 5983 | + | |
---|
| 5984 | + | HB3144 Enrolled- 168 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 168 - LRB103 26309 HLH 52670 b |
---|
| 5985 | + | HB3144 Enrolled - 168 - LRB103 26309 HLH 52670 b |
---|
| 5986 | + | 1 If a tax is imposed under this subsection (e), a tax shall |
---|
| 5987 | + | 2 also be imposed under subsections (f) and (g) of this Section. |
---|
| 5988 | + | 3 For the purpose of determining whether a tax authorized |
---|
| 5989 | + | 4 under this Section is applicable, a retail sale by a producer |
---|
| 5990 | + | 5 of coal or other mineral mined in Illinois, is a sale at retail |
---|
| 5991 | + | 6 at the place where the coal or other mineral mined in Illinois |
---|
| 5992 | + | 7 is extracted from the earth. This paragraph does not apply to |
---|
| 5993 | + | 8 coal or other mineral when it is delivered or shipped by the |
---|
| 5994 | + | 9 seller to the purchaser at a point outside Illinois so that the |
---|
| 5995 | + | 10 sale is exempt under the Federal Constitution as a sale in |
---|
| 5996 | + | 11 interstate or foreign commerce. |
---|
| 5997 | + | 12 No tax shall be imposed or collected under this subsection |
---|
| 5998 | + | 13 on the sale of a motor vehicle in this State to a resident of |
---|
| 5999 | + | 14 another state if that motor vehicle will not be titled in this |
---|
| 6000 | + | 15 State. |
---|
| 6001 | + | 16 Nothing in this Section shall be construed to authorize |
---|
| 6002 | + | 17 the Regional Transportation Authority to impose a tax upon the |
---|
| 6003 | + | 18 privilege of engaging in any business that under the |
---|
| 6004 | + | 19 Constitution of the United States may not be made the subject |
---|
| 6005 | + | 20 of taxation by this State. |
---|
| 6006 | + | 21 (f) If a tax has been imposed under paragraph (e), a |
---|
| 6007 | + | 22 Regional Transportation Authority Service Occupation Tax shall |
---|
| 6008 | + | 23 also be imposed upon all persons engaged, in the metropolitan |
---|
| 6009 | + | 24 region in the business of making sales of service, who as an |
---|
| 6010 | + | 25 incident to making the sales of service, transfer tangible |
---|
| 6011 | + | 26 personal property within the metropolitan region, either in |
---|
| 6012 | + | |
---|
| 6013 | + | |
---|
| 6014 | + | |
---|
| 6015 | + | |
---|
| 6016 | + | |
---|
| 6017 | + | HB3144 Enrolled - 168 - LRB103 26309 HLH 52670 b |
---|
| 6018 | + | |
---|
| 6019 | + | |
---|
| 6020 | + | HB3144 Enrolled- 169 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 169 - LRB103 26309 HLH 52670 b |
---|
| 6021 | + | HB3144 Enrolled - 169 - LRB103 26309 HLH 52670 b |
---|
| 6022 | + | 1 the form of tangible personal property or in the form of real |
---|
| 6023 | + | 2 estate as an incident to a sale of service. In Cook County, the |
---|
| 6024 | + | 3 tax rate shall be: (1) 1.25% of the serviceman's cost price of |
---|
| 6025 | + | 4 food prepared for immediate consumption and transferred |
---|
| 6026 | + | 5 incident to a sale of service subject to the service |
---|
| 6027 | + | 6 occupation tax by an entity that is located in the |
---|
| 6028 | + | 7 metropolitan region and that is licensed under the Hospital |
---|
| 6029 | + | 8 Licensing Act, the Nursing Home Care Act, the Assisted Living |
---|
| 6030 | + | 9 and Shared Housing Act, the Specialized Mental Health |
---|
| 6031 | + | 10 Rehabilitation Act of 2013, the ID/DD Community Care Act, or |
---|
| 6032 | + | 11 the MC/DD Act, or the Child Care Act of 1969, or an entity that |
---|
| 6033 | + | 12 holds a permit issued pursuant to the Life Care Facilities Act |
---|
| 6034 | + | 13 that is located in the metropolitan region; (2) 1.25% of the |
---|
| 6035 | + | 14 selling price of food for human consumption that is to be |
---|
| 6036 | + | 15 consumed off the premises where it is sold (other than |
---|
| 6037 | + | 16 alcoholic beverages, food consisting of or infused with adult |
---|
| 6038 | + | 17 use cannabis, soft drinks, candy, and food that has been |
---|
| 6039 | + | 18 prepared for immediate consumption) and tangible personal |
---|
| 6040 | + | 19 property taxed at the 1% rate under the Service Occupation Tax |
---|
| 6041 | + | 20 Act (or at the 0% rate imposed under this amendatory Act of the |
---|
| 6042 | + | 21 102nd General Assembly); and (3) 1% of the selling price from |
---|
| 6043 | + | 22 other taxable sales of tangible personal property transferred. |
---|
| 6044 | + | 23 In DuPage, Kane, Lake, McHenry, and Will counties, the rate |
---|
| 6045 | + | 24 shall be 0.75% of the selling price of all tangible personal |
---|
| 6046 | + | 25 property transferred. The rate of tax imposed in DuPage, Kane, |
---|
| 6047 | + | 26 Lake, McHenry, and Will counties under this Section on sales |
---|
| 6048 | + | |
---|
| 6049 | + | |
---|
| 6050 | + | |
---|
| 6051 | + | |
---|
| 6052 | + | |
---|
| 6053 | + | HB3144 Enrolled - 169 - LRB103 26309 HLH 52670 b |
---|
| 6054 | + | |
---|
| 6055 | + | |
---|
| 6056 | + | HB3144 Enrolled- 170 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 170 - LRB103 26309 HLH 52670 b |
---|
| 6057 | + | HB3144 Enrolled - 170 - LRB103 26309 HLH 52670 b |
---|
| 6058 | + | 1 of aviation fuel on or after December 1, 2019 shall, however, |
---|
| 6059 | + | 2 be 0.25% unless the Regional Transportation Authority in |
---|
| 6060 | + | 3 DuPage, Kane, Lake, McHenry, and Will counties has an |
---|
| 6061 | + | 4 "airport-related purpose" and the additional 0.50% of the |
---|
| 6062 | + | 5 0.75% tax on aviation fuel is expended for airport-related |
---|
| 6063 | + | 6 purposes. If there is no airport-related purpose to which |
---|
| 6064 | + | 7 aviation fuel tax revenue is dedicated, then aviation fuel is |
---|
| 6065 | + | 8 excluded from the additional 0.5% of the 0.75% tax. |
---|
| 6066 | + | 9 The Board and DuPage, Kane, Lake, McHenry, and Will |
---|
| 6067 | + | 10 counties must comply with the certification requirements for |
---|
| 6068 | + | 11 airport-related purposes under Section 2-22 of the Retailers' |
---|
| 6069 | + | 12 Occupation Tax Act. For purposes of this Section, |
---|
| 6070 | + | 13 "airport-related purposes" has the meaning ascribed in Section |
---|
| 6071 | + | 14 6z-20.2 of the State Finance Act. This exclusion for aviation |
---|
| 6072 | + | 15 fuel only applies for so long as the revenue use requirements |
---|
| 6073 | + | 16 of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the |
---|
| 6074 | + | 17 Authority. |
---|
| 6075 | + | 18 The tax imposed under this paragraph and all civil |
---|
| 6076 | + | 19 penalties that may be assessed as an incident thereof shall be |
---|
| 6077 | + | 20 collected and enforced by the State Department of Revenue. The |
---|
| 6078 | + | 21 Department shall have full power to administer and enforce |
---|
| 6079 | + | 22 this paragraph; to collect all taxes and penalties due |
---|
| 6080 | + | 23 hereunder; to dispose of taxes and penalties collected in the |
---|
| 6081 | + | 24 manner hereinafter provided; and to determine all rights to |
---|
| 6082 | + | 25 credit memoranda arising on account of the erroneous payment |
---|
| 6083 | + | 26 of tax or penalty hereunder. In the administration of and |
---|
| 6084 | + | |
---|
| 6085 | + | |
---|
| 6086 | + | |
---|
| 6087 | + | |
---|
| 6088 | + | |
---|
| 6089 | + | HB3144 Enrolled - 170 - LRB103 26309 HLH 52670 b |
---|
| 6090 | + | |
---|
| 6091 | + | |
---|
| 6092 | + | HB3144 Enrolled- 171 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 171 - LRB103 26309 HLH 52670 b |
---|
| 6093 | + | HB3144 Enrolled - 171 - LRB103 26309 HLH 52670 b |
---|
| 6094 | + | 1 compliance with this paragraph, the Department and persons who |
---|
| 6095 | + | 2 are subject to this paragraph shall have the same rights, |
---|
| 6096 | + | 3 remedies, privileges, immunities, powers, and duties, and be |
---|
| 6097 | + | 4 subject to the same conditions, restrictions, limitations, |
---|
| 6098 | + | 5 penalties, exclusions, exemptions, and definitions of terms, |
---|
| 6099 | + | 6 and employ the same modes of procedure, as are prescribed in |
---|
| 6100 | + | 7 Sections 1a-1, 2, 2a, 3 through 3-50 (in respect to all |
---|
| 6101 | + | 8 provisions therein other than the State rate of tax), 4 |
---|
| 6102 | + | 9 (except that the reference to the State shall be to the |
---|
| 6103 | + | 10 Authority), 5, 7, 8 (except that the jurisdiction to which the |
---|
| 6104 | + | 11 tax shall be a debt to the extent indicated in that Section 8 |
---|
| 6105 | + | 12 shall be the Authority), 9 (except as to the disposition of |
---|
| 6106 | + | 13 taxes and penalties collected, and except that the returned |
---|
| 6107 | + | 14 merchandise credit for this tax may not be taken against any |
---|
| 6108 | + | 15 State tax, and except that the retailer's discount is not |
---|
| 6109 | + | 16 allowed for taxes paid on aviation fuel that are subject to the |
---|
| 6110 | + | 17 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. |
---|
| 6111 | + | 18 47133), 10, 11, 12 (except the reference therein to Section 2b |
---|
| 6112 | + | 19 of the Retailers' Occupation Tax Act), 13 (except that any |
---|
| 6113 | + | 20 reference to the State shall mean the Authority), the first |
---|
| 6114 | + | 21 paragraph of Section 15, 16, 17, 18, 19, and 20 of the Service |
---|
| 6115 | + | 22 Occupation Tax Act and Section 3-7 of the Uniform Penalty and |
---|
| 6116 | + | 23 Interest Act, as fully as if those provisions were set forth |
---|
| 6117 | + | 24 herein. |
---|
| 6118 | + | 25 Persons subject to any tax imposed under the authority |
---|
| 6119 | + | 26 granted in this paragraph may reimburse themselves for their |
---|
| 6120 | + | |
---|
| 6121 | + | |
---|
| 6122 | + | |
---|
| 6123 | + | |
---|
| 6124 | + | |
---|
| 6125 | + | HB3144 Enrolled - 171 - LRB103 26309 HLH 52670 b |
---|
| 6126 | + | |
---|
| 6127 | + | |
---|
| 6128 | + | HB3144 Enrolled- 172 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 172 - LRB103 26309 HLH 52670 b |
---|
| 6129 | + | HB3144 Enrolled - 172 - LRB103 26309 HLH 52670 b |
---|
| 6130 | + | 1 serviceman's tax liability hereunder by separately stating the |
---|
| 6131 | + | 2 tax as an additional charge, that charge may be stated in |
---|
| 6132 | + | 3 combination in a single amount with State tax that servicemen |
---|
| 6133 | + | 4 are authorized to collect under the Service Use Tax Act, under |
---|
| 6134 | + | 5 any bracket schedules the Department may prescribe. |
---|
| 6135 | + | 6 Whenever the Department determines that a refund should be |
---|
| 6136 | + | 7 made under this paragraph to a claimant instead of issuing a |
---|
| 6137 | + | 8 credit memorandum, the Department shall notify the State |
---|
| 6138 | + | 9 Comptroller, who shall cause the warrant to be drawn for the |
---|
| 6139 | + | 10 amount specified, and to the person named in the notification |
---|
| 6140 | + | 11 from the Department. The refund shall be paid by the State |
---|
| 6141 | + | 12 Treasurer out of the Regional Transportation Authority tax |
---|
| 6142 | + | 13 fund established under paragraph (n) of this Section or the |
---|
| 6143 | + | 14 Local Government Aviation Trust Fund, as appropriate. |
---|
| 6144 | + | 15 Nothing in this paragraph shall be construed to authorize |
---|
| 6145 | + | 16 the Authority to impose a tax upon the privilege of engaging in |
---|
| 6146 | + | 17 any business that under the Constitution of the United States |
---|
| 6147 | + | 18 may not be made the subject of taxation by the State. |
---|
| 6148 | + | 19 (g) If a tax has been imposed under paragraph (e), a tax |
---|
| 6149 | + | 20 shall also be imposed upon the privilege of using in the |
---|
| 6150 | + | 21 metropolitan region, any item of tangible personal property |
---|
| 6151 | + | 22 that is purchased outside the metropolitan region at retail |
---|
| 6152 | + | 23 from a retailer, and that is titled or registered with an |
---|
| 6153 | + | 24 agency of this State's government. In Cook County, the tax |
---|
| 6154 | + | 25 rate shall be 1% of the selling price of the tangible personal |
---|
| 6155 | + | 26 property, as "selling price" is defined in the Use Tax Act. In |
---|
| 6156 | + | |
---|
| 6157 | + | |
---|
| 6158 | + | |
---|
| 6159 | + | |
---|
| 6160 | + | |
---|
| 6161 | + | HB3144 Enrolled - 172 - LRB103 26309 HLH 52670 b |
---|
| 6162 | + | |
---|
| 6163 | + | |
---|
| 6164 | + | HB3144 Enrolled- 173 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 173 - LRB103 26309 HLH 52670 b |
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| 6165 | + | HB3144 Enrolled - 173 - LRB103 26309 HLH 52670 b |
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| 6166 | + | 1 DuPage, Kane, Lake, McHenry, and Will counties, the tax rate |
---|
| 6167 | + | 2 shall be 0.75% of the selling price of the tangible personal |
---|
| 6168 | + | 3 property, as "selling price" is defined in the Use Tax Act. The |
---|
| 6169 | + | 4 tax shall be collected from persons whose Illinois address for |
---|
| 6170 | + | 5 titling or registration purposes is given as being in the |
---|
| 6171 | + | 6 metropolitan region. The tax shall be collected by the |
---|
| 6172 | + | 7 Department of Revenue for the Regional Transportation |
---|
| 6173 | + | 8 Authority. The tax must be paid to the State, or an exemption |
---|
| 6174 | + | 9 determination must be obtained from the Department of Revenue, |
---|
| 6175 | + | 10 before the title or certificate of registration for the |
---|
| 6176 | + | 11 property may be issued. The tax or proof of exemption may be |
---|
| 6177 | + | 12 transmitted to the Department by way of the State agency with |
---|
| 6178 | + | 13 which, or the State officer with whom, the tangible personal |
---|
| 6179 | + | 14 property must be titled or registered if the Department and |
---|
| 6180 | + | 15 the State agency or State officer determine that this |
---|
| 6181 | + | 16 procedure will expedite the processing of applications for |
---|
| 6182 | + | 17 title or registration. |
---|
| 6183 | + | 18 The Department shall have full power to administer and |
---|
| 6184 | + | 19 enforce this paragraph; to collect all taxes, penalties, and |
---|
| 6185 | + | 20 interest due hereunder; to dispose of taxes, penalties, and |
---|
| 6186 | + | 21 interest collected in the manner hereinafter provided; and to |
---|
| 6187 | + | 22 determine all rights to credit memoranda or refunds arising on |
---|
| 6188 | + | 23 account of the erroneous payment of tax, penalty, or interest |
---|
| 6189 | + | 24 hereunder. In the administration of and compliance with this |
---|
| 6190 | + | 25 paragraph, the Department and persons who are subject to this |
---|
| 6191 | + | 26 paragraph shall have the same rights, remedies, privileges, |
---|
| 6192 | + | |
---|
| 6193 | + | |
---|
| 6194 | + | |
---|
| 6195 | + | |
---|
| 6196 | + | |
---|
| 6197 | + | HB3144 Enrolled - 173 - LRB103 26309 HLH 52670 b |
---|
| 6198 | + | |
---|
| 6199 | + | |
---|
| 6200 | + | HB3144 Enrolled- 174 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 174 - LRB103 26309 HLH 52670 b |
---|
| 6201 | + | HB3144 Enrolled - 174 - LRB103 26309 HLH 52670 b |
---|
| 6202 | + | 1 immunities, powers, and duties, and be subject to the same |
---|
| 6203 | + | 2 conditions, restrictions, limitations, penalties, exclusions, |
---|
| 6204 | + | 3 exemptions, and definitions of terms and employ the same modes |
---|
| 6205 | + | 4 of procedure, as are prescribed in Sections 2 (except the |
---|
| 6206 | + | 5 definition of "retailer maintaining a place of business in |
---|
| 6207 | + | 6 this State"), 3 through 3-80 (except provisions pertaining to |
---|
| 6208 | + | 7 the State rate of tax, and except provisions concerning |
---|
| 6209 | + | 8 collection or refunding of the tax by retailers), 4, 11, 12, |
---|
| 6210 | + | 9 12a, 14, 15, 19 (except the portions pertaining to claims by |
---|
| 6211 | + | 10 retailers and except the last paragraph concerning refunds), |
---|
| 6212 | + | 11 20, 21, and 22 of the Use Tax Act, and are not inconsistent |
---|
| 6213 | + | 12 with this paragraph, as fully as if those provisions were set |
---|
| 6214 | + | 13 forth herein. |
---|
| 6215 | + | 14 Whenever the Department determines that a refund should be |
---|
| 6216 | + | 15 made under this paragraph to a claimant instead of issuing a |
---|
| 6217 | + | 16 credit memorandum, the Department shall notify the State |
---|
| 6218 | + | 17 Comptroller, who shall cause the order to be drawn for the |
---|
| 6219 | + | 18 amount specified, and to the person named in the notification |
---|
| 6220 | + | 19 from the Department. The refund shall be paid by the State |
---|
| 6221 | + | 20 Treasurer out of the Regional Transportation Authority tax |
---|
| 6222 | + | 21 fund established under paragraph (n) of this Section. |
---|
| 6223 | + | 22 (h) The Authority may impose a replacement vehicle tax of |
---|
| 6224 | + | 23 $50 on any passenger car as defined in Section 1-157 of the |
---|
| 6225 | + | 24 Illinois Vehicle Code purchased within the metropolitan region |
---|
| 6226 | + | 25 by or on behalf of an insurance company to replace a passenger |
---|
| 6227 | + | 26 car of an insured person in settlement of a total loss claim. |
---|
| 6228 | + | |
---|
| 6229 | + | |
---|
| 6230 | + | |
---|
| 6231 | + | |
---|
| 6232 | + | |
---|
| 6233 | + | HB3144 Enrolled - 174 - LRB103 26309 HLH 52670 b |
---|
| 6234 | + | |
---|
| 6235 | + | |
---|
| 6236 | + | HB3144 Enrolled- 175 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 175 - LRB103 26309 HLH 52670 b |
---|
| 6237 | + | HB3144 Enrolled - 175 - LRB103 26309 HLH 52670 b |
---|
| 6238 | + | 1 The tax imposed may not become effective before the first day |
---|
| 6239 | + | 2 of the month following the passage of the ordinance imposing |
---|
| 6240 | + | 3 the tax and receipt of a certified copy of the ordinance by the |
---|
| 6241 | + | 4 Department of Revenue. The Department of Revenue shall collect |
---|
| 6242 | + | 5 the tax for the Authority in accordance with Sections 3-2002 |
---|
| 6243 | + | 6 and 3-2003 of the Illinois Vehicle Code. |
---|
| 6244 | + | 7 The Department shall immediately pay over to the State |
---|
| 6245 | + | 8 Treasurer, ex officio, as trustee, all taxes collected |
---|
| 6246 | + | 9 hereunder. |
---|
| 6247 | + | 10 As soon as possible after the first day of each month, |
---|
| 6248 | + | 11 beginning January 1, 2011, upon certification of the |
---|
| 6249 | + | 12 Department of Revenue, the Comptroller shall order |
---|
| 6250 | + | 13 transferred, and the Treasurer shall transfer, to the STAR |
---|
| 6251 | + | 14 Bonds Revenue Fund the local sales tax increment, as defined |
---|
| 6252 | + | 15 in the Innovation Development and Economy Act, collected under |
---|
| 6253 | + | 16 this Section during the second preceding calendar month for |
---|
| 6254 | + | 17 sales within a STAR bond district. |
---|
| 6255 | + | 18 After the monthly transfer to the STAR Bonds Revenue Fund, |
---|
| 6256 | + | 19 on or before the 25th day of each calendar month, the |
---|
| 6257 | + | 20 Department shall prepare and certify to the Comptroller the |
---|
| 6258 | + | 21 disbursement of stated sums of money to the Authority. The |
---|
| 6259 | + | 22 amount to be paid to the Authority shall be the amount |
---|
| 6260 | + | 23 collected hereunder during the second preceding calendar month |
---|
| 6261 | + | 24 by the Department, less any amount determined by the |
---|
| 6262 | + | 25 Department to be necessary for the payment of refunds, and |
---|
| 6263 | + | 26 less any amounts that are transferred to the STAR Bonds |
---|
| 6264 | + | |
---|
| 6265 | + | |
---|
| 6266 | + | |
---|
| 6267 | + | |
---|
| 6268 | + | |
---|
| 6269 | + | HB3144 Enrolled - 175 - LRB103 26309 HLH 52670 b |
---|
| 6270 | + | |
---|
| 6271 | + | |
---|
| 6272 | + | HB3144 Enrolled- 176 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 176 - LRB103 26309 HLH 52670 b |
---|
| 6273 | + | HB3144 Enrolled - 176 - LRB103 26309 HLH 52670 b |
---|
| 6274 | + | 1 Revenue Fund. Within 10 days after receipt by the Comptroller |
---|
| 6275 | + | 2 of the disbursement certification to the Authority provided |
---|
| 6276 | + | 3 for in this Section to be given to the Comptroller by the |
---|
| 6277 | + | 4 Department, the Comptroller shall cause the orders to be drawn |
---|
| 6278 | + | 5 for that amount in accordance with the directions contained in |
---|
| 6279 | + | 6 the certification. |
---|
| 6280 | + | 7 (i) The Board may not impose any other taxes except as it |
---|
| 6281 | + | 8 may from time to time be authorized by law to impose. |
---|
| 6282 | + | 9 (j) A certificate of registration issued by the State |
---|
| 6283 | + | 10 Department of Revenue to a retailer under the Retailers' |
---|
| 6284 | + | 11 Occupation Tax Act or under the Service Occupation Tax Act |
---|
| 6285 | + | 12 shall permit the registrant to engage in a business that is |
---|
| 6286 | + | 13 taxed under the tax imposed under paragraphs (b), (e), (f) or |
---|
| 6287 | + | 14 (g) of this Section and no additional registration shall be |
---|
| 6288 | + | 15 required under the tax. A certificate issued under the Use Tax |
---|
| 6289 | + | 16 Act or the Service Use Tax Act shall be applicable with regard |
---|
| 6290 | + | 17 to any tax imposed under paragraph (c) of this Section. |
---|
| 6291 | + | 18 (k) The provisions of any tax imposed under paragraph (c) |
---|
| 6292 | + | 19 of this Section shall conform as closely as may be practicable |
---|
| 6293 | + | 20 to the provisions of the Use Tax Act, including without |
---|
| 6294 | + | 21 limitation conformity as to penalties with respect to the tax |
---|
| 6295 | + | 22 imposed and as to the powers of the State Department of Revenue |
---|
| 6296 | + | 23 to promulgate and enforce rules and regulations relating to |
---|
| 6297 | + | 24 the administration and enforcement of the provisions of the |
---|
| 6298 | + | 25 tax imposed. The taxes shall be imposed only on use within the |
---|
| 6299 | + | 26 metropolitan region and at rates as provided in the paragraph. |
---|
| 6300 | + | |
---|
| 6301 | + | |
---|
| 6302 | + | |
---|
| 6303 | + | |
---|
| 6304 | + | |
---|
| 6305 | + | HB3144 Enrolled - 176 - LRB103 26309 HLH 52670 b |
---|
| 6306 | + | |
---|
| 6307 | + | |
---|
| 6308 | + | HB3144 Enrolled- 177 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 177 - LRB103 26309 HLH 52670 b |
---|
| 6309 | + | HB3144 Enrolled - 177 - LRB103 26309 HLH 52670 b |
---|
| 6310 | + | 1 (l) The Board in imposing any tax as provided in |
---|
| 6311 | + | 2 paragraphs (b) and (c) of this Section, shall, after seeking |
---|
| 6312 | + | 3 the advice of the State Department of Revenue, provide means |
---|
| 6313 | + | 4 for retailers, users or purchasers of motor fuel for purposes |
---|
| 6314 | + | 5 other than those with regard to which the taxes may be imposed |
---|
| 6315 | + | 6 as provided in those paragraphs to receive refunds of taxes |
---|
| 6316 | + | 7 improperly paid, which provisions may be at variance with the |
---|
| 6317 | + | 8 refund provisions as applicable under the Municipal Retailers |
---|
| 6318 | + | 9 Occupation Tax Act. The State Department of Revenue may |
---|
| 6319 | + | 10 provide for certificates of registration for users or |
---|
| 6320 | + | 11 purchasers of motor fuel for purposes other than those with |
---|
| 6321 | + | 12 regard to which taxes may be imposed as provided in paragraphs |
---|
| 6322 | + | 13 (b) and (c) of this Section to facilitate the reporting and |
---|
| 6323 | + | 14 nontaxability of the exempt sales or uses. |
---|
| 6324 | + | 15 (m) Any ordinance imposing or discontinuing any tax under |
---|
| 6325 | + | 16 this Section shall be adopted and a certified copy thereof |
---|
| 6326 | + | 17 filed with the Department on or before June 1, whereupon the |
---|
| 6327 | + | 18 Department of Revenue shall proceed to administer and enforce |
---|
| 6328 | + | 19 this Section on behalf of the Regional Transportation |
---|
| 6329 | + | 20 Authority as of September 1 next following such adoption and |
---|
| 6330 | + | 21 filing. Beginning January 1, 1992, an ordinance or resolution |
---|
| 6331 | + | 22 imposing or discontinuing the tax hereunder shall be adopted |
---|
| 6332 | + | 23 and a certified copy thereof filed with the Department on or |
---|
| 6333 | + | 24 before the first day of July, whereupon the Department shall |
---|
| 6334 | + | 25 proceed to administer and enforce this Section as of the first |
---|
| 6335 | + | 26 day of October next following such adoption and filing. |
---|
| 6336 | + | |
---|
| 6337 | + | |
---|
| 6338 | + | |
---|
| 6339 | + | |
---|
| 6340 | + | |
---|
| 6341 | + | HB3144 Enrolled - 177 - LRB103 26309 HLH 52670 b |
---|
| 6342 | + | |
---|
| 6343 | + | |
---|
| 6344 | + | HB3144 Enrolled- 178 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 178 - LRB103 26309 HLH 52670 b |
---|
| 6345 | + | HB3144 Enrolled - 178 - LRB103 26309 HLH 52670 b |
---|
| 6346 | + | 1 Beginning January 1, 1993, an ordinance or resolution |
---|
| 6347 | + | 2 imposing, increasing, decreasing, or discontinuing the tax |
---|
| 6348 | + | 3 hereunder shall be adopted and a certified copy thereof filed |
---|
| 6349 | + | 4 with the Department, whereupon the Department shall proceed to |
---|
| 6350 | + | 5 administer and enforce this Section as of the first day of the |
---|
| 6351 | + | 6 first month to occur not less than 60 days following such |
---|
| 6352 | + | 7 adoption and filing. Any ordinance or resolution of the |
---|
| 6353 | + | 8 Authority imposing a tax under this Section and in effect on |
---|
| 6354 | + | 9 August 1, 2007 shall remain in full force and effect and shall |
---|
| 6355 | + | 10 be administered by the Department of Revenue under the terms |
---|
| 6356 | + | 11 and conditions and rates of tax established by such ordinance |
---|
| 6357 | + | 12 or resolution until the Department begins administering and |
---|
| 6358 | + | 13 enforcing an increased tax under this Section as authorized by |
---|
| 6359 | + | 14 Public Act 95-708. The tax rates authorized by Public Act |
---|
| 6360 | + | 15 95-708 are effective only if imposed by ordinance of the |
---|
| 6361 | + | 16 Authority. |
---|
| 6362 | + | 17 (n) Except as otherwise provided in this subsection (n), |
---|
| 6363 | + | 18 the State Department of Revenue shall, upon collecting any |
---|
| 6364 | + | 19 taxes as provided in this Section, pay the taxes over to the |
---|
| 6365 | + | 20 State Treasurer as trustee for the Authority. The taxes shall |
---|
| 6366 | + | 21 be held in a trust fund outside the State Treasury. If an |
---|
| 6367 | + | 22 airport-related purpose has been certified, taxes and |
---|
| 6368 | + | 23 penalties collected in DuPage, Kane, Lake, McHenry and Will |
---|
| 6369 | + | 24 counties on aviation fuel sold on or after December 1, 2019 |
---|
| 6370 | + | 25 from the 0.50% of the 0.75% rate shall be immediately paid over |
---|
| 6371 | + | 26 by the Department to the State Treasurer, ex officio, as |
---|
| 6372 | + | |
---|
| 6373 | + | |
---|
| 6374 | + | |
---|
| 6375 | + | |
---|
| 6376 | + | |
---|
| 6377 | + | HB3144 Enrolled - 178 - LRB103 26309 HLH 52670 b |
---|
| 6378 | + | |
---|
| 6379 | + | |
---|
| 6380 | + | HB3144 Enrolled- 179 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 179 - LRB103 26309 HLH 52670 b |
---|
| 6381 | + | HB3144 Enrolled - 179 - LRB103 26309 HLH 52670 b |
---|
| 6382 | + | 1 trustee, for deposit into the Local Government Aviation Trust |
---|
| 6383 | + | 2 Fund. The Department shall only pay moneys into the Local |
---|
| 6384 | + | 3 Government Aviation Trust Fund under this Act for so long as |
---|
| 6385 | + | 4 the revenue use requirements of 49 U.S.C. 47107(b) and 49 |
---|
| 6386 | + | 5 U.S.C. 47133 are binding on the Authority. On or before the |
---|
| 6387 | + | 6 25th day of each calendar month, the State Department of |
---|
| 6388 | + | 7 Revenue shall prepare and certify to the Comptroller of the |
---|
| 6389 | + | 8 State of Illinois and to the Authority (i) the amount of taxes |
---|
| 6390 | + | 9 collected in each county other than Cook County in the |
---|
| 6391 | + | 10 metropolitan region, (not including, if an airport-related |
---|
| 6392 | + | 11 purpose has been certified, the taxes and penalties collected |
---|
| 6393 | + | 12 from the 0.50% of the 0.75% rate on aviation fuel sold on or |
---|
| 6394 | + | 13 after December 1, 2019 that are deposited into the Local |
---|
| 6395 | + | 14 Government Aviation Trust Fund) (ii) the amount of taxes |
---|
| 6396 | + | 15 collected within the City of Chicago, and (iii) the amount |
---|
| 6397 | + | 16 collected in that portion of Cook County outside of Chicago, |
---|
| 6398 | + | 17 each amount less the amount necessary for the payment of |
---|
| 6399 | + | 18 refunds to taxpayers located in those areas described in items |
---|
| 6400 | + | 19 (i), (ii), and (iii), and less 1.5% of the remainder, which |
---|
| 6401 | + | 20 shall be transferred from the trust fund into the Tax |
---|
| 6402 | + | 21 Compliance and Administration Fund. The Department, at the |
---|
| 6403 | + | 22 time of each monthly disbursement to the Authority, shall |
---|
| 6404 | + | 23 prepare and certify to the State Comptroller the amount to be |
---|
| 6405 | + | 24 transferred into the Tax Compliance and Administration Fund |
---|
| 6406 | + | 25 under this subsection. Within 10 days after receipt by the |
---|
| 6407 | + | 26 Comptroller of the certification of the amounts, the |
---|
| 6408 | + | |
---|
| 6409 | + | |
---|
| 6410 | + | |
---|
| 6411 | + | |
---|
| 6412 | + | |
---|
| 6413 | + | HB3144 Enrolled - 179 - LRB103 26309 HLH 52670 b |
---|
| 6414 | + | |
---|
| 6415 | + | |
---|
| 6416 | + | HB3144 Enrolled- 180 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 180 - LRB103 26309 HLH 52670 b |
---|
| 6417 | + | HB3144 Enrolled - 180 - LRB103 26309 HLH 52670 b |
---|
| 6418 | + | 1 Comptroller shall cause an order to be drawn for the transfer |
---|
| 6419 | + | 2 of the amount certified into the Tax Compliance and |
---|
| 6420 | + | 3 Administration Fund and the payment of two-thirds of the |
---|
| 6421 | + | 4 amounts certified in item (i) of this subsection to the |
---|
| 6422 | + | 5 Authority and one-third of the amounts certified in item (i) |
---|
| 6423 | + | 6 of this subsection to the respective counties other than Cook |
---|
| 6424 | + | 7 County and the amount certified in items (ii) and (iii) of this |
---|
| 6425 | + | 8 subsection to the Authority. |
---|
| 6426 | + | 9 In addition to the disbursement required by the preceding |
---|
| 6427 | + | 10 paragraph, an allocation shall be made in July 1991 and each |
---|
| 6428 | + | 11 year thereafter to the Regional Transportation Authority. The |
---|
| 6429 | + | 12 allocation shall be made in an amount equal to the average |
---|
| 6430 | + | 13 monthly distribution during the preceding calendar year |
---|
| 6431 | + | 14 (excluding the 2 months of lowest receipts) and the allocation |
---|
| 6432 | + | 15 shall include the amount of average monthly distribution from |
---|
| 6433 | + | 16 the Regional Transportation Authority Occupation and Use Tax |
---|
| 6434 | + | 17 Replacement Fund. The distribution made in July 1992 and each |
---|
| 6435 | + | 18 year thereafter under this paragraph and the preceding |
---|
| 6436 | + | 19 paragraph shall be reduced by the amount allocated and |
---|
| 6437 | + | 20 disbursed under this paragraph in the preceding calendar year. |
---|
| 6438 | + | 21 The Department of Revenue shall prepare and certify to the |
---|
| 6439 | + | 22 Comptroller for disbursement the allocations made in |
---|
| 6440 | + | 23 accordance with this paragraph. |
---|
| 6441 | + | 24 (o) Failure to adopt a budget ordinance or otherwise to |
---|
| 6442 | + | 25 comply with Section 4.01 of this Act or to adopt a Five-year |
---|
| 6443 | + | 26 Capital Program or otherwise to comply with paragraph (b) of |
---|
| 6444 | + | |
---|
| 6445 | + | |
---|
| 6446 | + | |
---|
| 6447 | + | |
---|
| 6448 | + | |
---|
| 6449 | + | HB3144 Enrolled - 180 - LRB103 26309 HLH 52670 b |
---|
| 6450 | + | |
---|
| 6451 | + | |
---|
| 6452 | + | HB3144 Enrolled- 181 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 181 - LRB103 26309 HLH 52670 b |
---|
| 6453 | + | HB3144 Enrolled - 181 - LRB103 26309 HLH 52670 b |
---|
| 6454 | + | 1 Section 2.01 of this Act shall not affect the validity of any |
---|
| 6455 | + | 2 tax imposed by the Authority otherwise in conformity with law. |
---|
| 6456 | + | 3 (p) At no time shall a public transportation tax or motor |
---|
| 6457 | + | 4 vehicle parking tax authorized under paragraphs (b), (c), and |
---|
| 6458 | + | 5 (d) of this Section be in effect at the same time as any |
---|
| 6459 | + | 6 retailers' occupation, use or service occupation tax |
---|
| 6460 | + | 7 authorized under paragraphs (e), (f), and (g) of this Section |
---|
| 6461 | + | 8 is in effect. |
---|
| 6462 | + | 9 Any taxes imposed under the authority provided in |
---|
| 6463 | + | 10 paragraphs (b), (c), and (d) shall remain in effect only until |
---|
| 6464 | + | 11 the time as any tax authorized by paragraph (e), (f), or (g) of |
---|
| 6465 | + | 12 this Section are imposed and becomes effective. Once any tax |
---|
| 6466 | + | 13 authorized by paragraph (e), (f), or (g) is imposed the Board |
---|
| 6467 | + | 14 may not reimpose taxes as authorized in paragraphs (b), (c), |
---|
| 6468 | + | 15 and (d) of the Section unless any tax authorized by paragraph |
---|
| 6469 | + | 16 (e), (f), or (g) of this Section becomes ineffective by means |
---|
| 6470 | + | 17 other than an ordinance of the Board. |
---|
| 6471 | + | 18 (q) Any existing rights, remedies and obligations |
---|
| 6472 | + | 19 (including enforcement by the Regional Transportation |
---|
| 6473 | + | 20 Authority) arising under any tax imposed under paragraph (b), |
---|
| 6474 | + | 21 (c), or (d) of this Section shall not be affected by the |
---|
| 6475 | + | 22 imposition of a tax under paragraph (e), (f), or (g) of this |
---|
| 6476 | + | 23 Section. |
---|
| 6477 | + | 24 (Source: P.A. 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; |
---|
| 6478 | + | 25 101-604, eff. 12-13-19; 102-700, eff. 4-19-22.) |
---|
| 6479 | + | 26 Section 99. Effective date. This Act takes effect upon |
---|
| 6480 | + | |
---|
| 6481 | + | |
---|
| 6482 | + | |
---|
| 6483 | + | |
---|
| 6484 | + | |
---|
| 6485 | + | HB3144 Enrolled - 181 - LRB103 26309 HLH 52670 b |
---|
| 6486 | + | |
---|
| 6487 | + | |
---|
| 6488 | + | HB3144 Enrolled- 182 -LRB103 26309 HLH 52670 b HB3144 Enrolled - 182 - LRB103 26309 HLH 52670 b |
---|
| 6489 | + | HB3144 Enrolled - 182 - LRB103 26309 HLH 52670 b |
---|
| 6490 | + | |
---|
| 6491 | + | |
---|
| 6492 | + | |
---|
| 6493 | + | |
---|
| 6494 | + | |
---|
| 6495 | + | HB3144 Enrolled - 182 - LRB103 26309 HLH 52670 b |
---|