Illinois House Bill HB3201 Latest Draft

                            103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3201 Introduced , by Rep. Jennifer Sanalitro SYNOPSIS AS INTRODUCED:   30 ILCS 105/6z-18 from Ch. 127, par. 142z-18  30 ILCS 105/6z-20 from Ch. 127, par. 142z-20 35 ILCS 105/3-635 ILCS 105/3-10 35 ILCS 105/9 from Ch. 120, par. 439.935 ILCS 120/2-835 ILCS 120/2-10 35 ILCS 120/3 from Ch. 120, par. 442   Amends the Use Tax Act, the Retailers' Occupation Tax Act, and the State Finance Act. Provides for a sales tax holiday on school supplies during the first 7 days of August of each calendar year. Effective immediately.  LRB103 29494 HLH 55889 b   A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3201 Introduced , by Rep. Jennifer Sanalitro SYNOPSIS AS INTRODUCED:  30 ILCS 105/6z-18 from Ch. 127, par. 142z-18  30 ILCS 105/6z-20 from Ch. 127, par. 142z-20 35 ILCS 105/3-635 ILCS 105/3-10 35 ILCS 105/9 from Ch. 120, par. 439.935 ILCS 120/2-835 ILCS 120/2-10 35 ILCS 120/3 from Ch. 120, par. 442 30 ILCS 105/6z-18 from Ch. 127, par. 142z-18 30 ILCS 105/6z-20 from Ch. 127, par. 142z-20 35 ILCS 105/3-6  35 ILCS 105/3-10  35 ILCS 105/9 from Ch. 120, par. 439.9 35 ILCS 120/2-8  35 ILCS 120/2-10  35 ILCS 120/3 from Ch. 120, par. 442 Amends the Use Tax Act, the Retailers' Occupation Tax Act, and the State Finance Act. Provides for a sales tax holiday on school supplies during the first 7 days of August of each calendar year. Effective immediately.  LRB103 29494 HLH 55889 b     LRB103 29494 HLH 55889 b   A BILL FOR
103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3201 Introduced , by Rep. Jennifer Sanalitro SYNOPSIS AS INTRODUCED:
30 ILCS 105/6z-18 from Ch. 127, par. 142z-18  30 ILCS 105/6z-20 from Ch. 127, par. 142z-20 35 ILCS 105/3-635 ILCS 105/3-10 35 ILCS 105/9 from Ch. 120, par. 439.935 ILCS 120/2-835 ILCS 120/2-10 35 ILCS 120/3 from Ch. 120, par. 442 30 ILCS 105/6z-18 from Ch. 127, par. 142z-18 30 ILCS 105/6z-20 from Ch. 127, par. 142z-20 35 ILCS 105/3-6  35 ILCS 105/3-10  35 ILCS 105/9 from Ch. 120, par. 439.9 35 ILCS 120/2-8  35 ILCS 120/2-10  35 ILCS 120/3 from Ch. 120, par. 442
30 ILCS 105/6z-18 from Ch. 127, par. 142z-18
30 ILCS 105/6z-20 from Ch. 127, par. 142z-20
35 ILCS 105/3-6
35 ILCS 105/3-10
35 ILCS 105/9 from Ch. 120, par. 439.9
35 ILCS 120/2-8
35 ILCS 120/2-10
35 ILCS 120/3 from Ch. 120, par. 442
Amends the Use Tax Act, the Retailers' Occupation Tax Act, and the State Finance Act. Provides for a sales tax holiday on school supplies during the first 7 days of August of each calendar year. Effective immediately.
LRB103 29494 HLH 55889 b     LRB103 29494 HLH 55889 b
    LRB103 29494 HLH 55889 b
A BILL FOR
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  HB3201  LRB103 29494 HLH 55889 b
1  AN ACT concerning revenue.
2  Be it enacted by the People of the State of Illinois,
3  represented in the General Assembly:
4  Section 5. The State Finance Act is amended by changing
5  Sections 6z-18 and 6z-20 as follows:
6  (30 ILCS 105/6z-18) (from Ch. 127, par. 142z-18)
7  Sec. 6z-18. Local Government Tax Fund. A portion of the
8  money paid into the Local Government Tax Fund from sales of
9  tangible personal property taxed at the 1% rate under the
10  Retailers' Occupation Tax Act and the Service Occupation Tax
11  Act, which occurred in municipalities, shall be distributed to
12  each municipality based upon the sales which occurred in that
13  municipality. The remainder shall be distributed to each
14  county based upon the sales which occurred in the
15  unincorporated area of that county.
16  Moneys transferred from the Grocery Tax Replacement Fund
17  to the Local Government Tax Fund under Section 6z-130 shall be
18  treated under this Section in the same manner as if they had
19  been remitted with the return on which they were reported.
20  A portion of the money paid into the Local Government Tax
21  Fund from the 6.25% general use tax rate on the selling price
22  of tangible personal property which is purchased outside
23  Illinois at retail from a retailer and which is titled or

 

103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB3201 Introduced , by Rep. Jennifer Sanalitro SYNOPSIS AS INTRODUCED:
30 ILCS 105/6z-18 from Ch. 127, par. 142z-18  30 ILCS 105/6z-20 from Ch. 127, par. 142z-20 35 ILCS 105/3-635 ILCS 105/3-10 35 ILCS 105/9 from Ch. 120, par. 439.935 ILCS 120/2-835 ILCS 120/2-10 35 ILCS 120/3 from Ch. 120, par. 442 30 ILCS 105/6z-18 from Ch. 127, par. 142z-18 30 ILCS 105/6z-20 from Ch. 127, par. 142z-20 35 ILCS 105/3-6  35 ILCS 105/3-10  35 ILCS 105/9 from Ch. 120, par. 439.9 35 ILCS 120/2-8  35 ILCS 120/2-10  35 ILCS 120/3 from Ch. 120, par. 442
30 ILCS 105/6z-18 from Ch. 127, par. 142z-18
30 ILCS 105/6z-20 from Ch. 127, par. 142z-20
35 ILCS 105/3-6
35 ILCS 105/3-10
35 ILCS 105/9 from Ch. 120, par. 439.9
35 ILCS 120/2-8
35 ILCS 120/2-10
35 ILCS 120/3 from Ch. 120, par. 442
Amends the Use Tax Act, the Retailers' Occupation Tax Act, and the State Finance Act. Provides for a sales tax holiday on school supplies during the first 7 days of August of each calendar year. Effective immediately.
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    LRB103 29494 HLH 55889 b
A BILL FOR

 

 

30 ILCS 105/6z-18 from Ch. 127, par. 142z-18
30 ILCS 105/6z-20 from Ch. 127, par. 142z-20
35 ILCS 105/3-6
35 ILCS 105/3-10
35 ILCS 105/9 from Ch. 120, par. 439.9
35 ILCS 120/2-8
35 ILCS 120/2-10
35 ILCS 120/3 from Ch. 120, par. 442



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1  registered by any agency of this State's government shall be
2  distributed to municipalities as provided in this paragraph.
3  Each municipality shall receive the amount attributable to
4  sales for which Illinois addresses for titling or registration
5  purposes are given as being in such municipality. The
6  remainder of the money paid into the Local Government Tax Fund
7  from such sales shall be distributed to counties. Each county
8  shall receive the amount attributable to sales for which
9  Illinois addresses for titling or registration purposes are
10  given as being located in the unincorporated area of such
11  county.
12  A portion of the money paid into the Local Government Tax
13  Fund from the 6.25% general rate (and, beginning July 1, 2000
14  and through December 31, 2000, the 1.25% rate on motor fuel and
15  gasohol, and during a sales tax holiday period, as defined in
16  Section 3-6 of the Use Tax Act, beginning on August 6, 2010
17  through August 15, 2010, and beginning again on August 5, 2022
18  through August 14, 2022, the 1.25% rate on sales tax holiday
19  items) on sales subject to taxation under the Retailers'
20  Occupation Tax Act and the Service Occupation Tax Act, which
21  occurred in municipalities, shall be distributed to each
22  municipality, based upon the sales which occurred in that
23  municipality. The remainder shall be distributed to each
24  county, based upon the sales which occurred in the
25  unincorporated area of such county.
26  For the purpose of determining allocation to the local

 

 

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1  government unit, a retail sale by a producer of coal or other
2  mineral mined in Illinois is a sale at retail at the place
3  where the coal or other mineral mined in Illinois is extracted
4  from the earth. This paragraph does not apply to coal or other
5  mineral when it is delivered or shipped by the seller to the
6  purchaser at a point outside Illinois so that the sale is
7  exempt under the United States Constitution as a sale in
8  interstate or foreign commerce.
9  Whenever the Department determines that a refund of money
10  paid into the Local Government Tax Fund should be made to a
11  claimant instead of issuing a credit memorandum, the
12  Department shall notify the State Comptroller, who shall cause
13  the order to be drawn for the amount specified, and to the
14  person named, in such notification from the Department. Such
15  refund shall be paid by the State Treasurer out of the Local
16  Government Tax Fund.
17  As soon as possible after the first day of each month,
18  beginning January 1, 2011, upon certification of the
19  Department of Revenue, the Comptroller shall order
20  transferred, and the Treasurer shall transfer, to the STAR
21  Bonds Revenue Fund the local sales tax increment, as defined
22  in the Innovation Development and Economy Act, collected
23  during the second preceding calendar month for sales within a
24  STAR bond district and deposited into the Local Government Tax
25  Fund, less 3% of that amount, which shall be transferred into
26  the Tax Compliance and Administration Fund and shall be used

 

 

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1  by the Department, subject to appropriation, to cover the
2  costs of the Department in administering the Innovation
3  Development and Economy Act.
4  After the monthly transfer to the STAR Bonds Revenue Fund,
5  on or before the 25th day of each calendar month, the
6  Department shall prepare and certify to the Comptroller the
7  disbursement of stated sums of money to named municipalities
8  and counties, the municipalities and counties to be those
9  entitled to distribution of taxes or penalties paid to the
10  Department during the second preceding calendar month. The
11  amount to be paid to each municipality or county shall be the
12  amount (not including credit memoranda) collected during the
13  second preceding calendar month by the Department and paid
14  into the Local Government Tax Fund, plus an amount the
15  Department determines is necessary to offset any amounts which
16  were erroneously paid to a different taxing body, and not
17  including an amount equal to the amount of refunds made during
18  the second preceding calendar month by the Department, and not
19  including any amount which the Department determines is
20  necessary to offset any amounts which are payable to a
21  different taxing body but were erroneously paid to the
22  municipality or county, and not including any amounts that are
23  transferred to the STAR Bonds Revenue Fund. Within 10 days
24  after receipt, by the Comptroller, of the disbursement
25  certification to the municipalities and counties, provided for
26  in this Section to be given to the Comptroller by the

 

 

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1  Department, the Comptroller shall cause the orders to be drawn
2  for the respective amounts in accordance with the directions
3  contained in such certification.
4  When certifying the amount of monthly disbursement to a
5  municipality or county under this Section, the Department
6  shall increase or decrease that amount by an amount necessary
7  to offset any misallocation of previous disbursements. The
8  offset amount shall be the amount erroneously disbursed within
9  the 6 months preceding the time a misallocation is discovered.
10  The provisions directing the distributions from the
11  special fund in the State treasury Treasury provided for in
12  this Section shall constitute an irrevocable and continuing
13  appropriation of all amounts as provided herein. The State
14  Treasurer and State Comptroller are hereby authorized to make
15  distributions as provided in this Section.
16  In construing any development, redevelopment, annexation,
17  preannexation, or other lawful agreement in effect prior to
18  September 1, 1990, which describes or refers to receipts from
19  a county or municipal retailers' occupation tax, use tax or
20  service occupation tax which now cannot be imposed, such
21  description or reference shall be deemed to include the
22  replacement revenue for such abolished taxes, distributed from
23  the Local Government Tax Fund.
24  As soon as possible after March 8, 2013 (the effective
25  date of Public Act 98-3) this amendatory Act of the 98th
26  General Assembly, the State Comptroller shall order and the

 

 

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1  State Treasurer shall transfer $6,600,000 from the Local
2  Government Tax Fund to the Illinois State Medical Disciplinary
3  Fund.
4  (Source: P.A. 102-700, Article 60, Section 60-10, eff.
5  4-19-22; 102-700, Article 65, Section 65-15, eff. 4-19-22;
6  revised 6-2-22.)
7  (30 ILCS 105/6z-20) (from Ch. 127, par. 142z-20)
8  Sec. 6z-20. County and Mass Transit District Fund. Of the
9  money received from the 6.25% general rate (and, beginning
10  July 1, 2000 and through December 31, 2000, the 1.25% rate on
11  motor fuel and gasohol, and beginning on August 6, 2010
12  through August 15, 2010, and during a sales tax holiday
13  period, as defined in Section 3-6 of the Use Tax Act, beginning
14  again on August 5, 2022 through August 14, 2022, the 1.25% rate
15  on sales tax holiday items) on sales subject to taxation under
16  the Retailers' Occupation Tax Act and Service Occupation Tax
17  Act and paid into the County and Mass Transit District Fund,
18  distribution to the Regional Transportation Authority tax
19  fund, created pursuant to Section 4.03 of the Regional
20  Transportation Authority Act, for deposit therein shall be
21  made based upon the retail sales occurring in a county having
22  more than 3,000,000 inhabitants. The remainder shall be
23  distributed to each county having 3,000,000 or fewer
24  inhabitants based upon the retail sales occurring in each such
25  county.

 

 

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1  For the purpose of determining allocation to the local
2  government unit, a retail sale by a producer of coal or other
3  mineral mined in Illinois is a sale at retail at the place
4  where the coal or other mineral mined in Illinois is extracted
5  from the earth. This paragraph does not apply to coal or other
6  mineral when it is delivered or shipped by the seller to the
7  purchaser at a point outside Illinois so that the sale is
8  exempt under the United States Constitution as a sale in
9  interstate or foreign commerce.
10  Of the money received from the 6.25% general use tax rate
11  on tangible personal property which is purchased outside
12  Illinois at retail from a retailer and which is titled or
13  registered by any agency of this State's government and paid
14  into the County and Mass Transit District Fund, the amount for
15  which Illinois addresses for titling or registration purposes
16  are given as being in each county having more than 3,000,000
17  inhabitants shall be distributed into the Regional
18  Transportation Authority tax fund, created pursuant to Section
19  4.03 of the Regional Transportation Authority Act. The
20  remainder of the money paid from such sales shall be
21  distributed to each county based on sales for which Illinois
22  addresses for titling or registration purposes are given as
23  being located in the county. Any money paid into the Regional
24  Transportation Authority Occupation and Use Tax Replacement
25  Fund from the County and Mass Transit District Fund prior to
26  January 14, 1991, which has not been paid to the Authority

 

 

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1  prior to that date, shall be transferred to the Regional
2  Transportation Authority tax fund.
3  Whenever the Department determines that a refund of money
4  paid into the County and Mass Transit District Fund should be
5  made to a claimant instead of issuing a credit memorandum, the
6  Department shall notify the State Comptroller, who shall cause
7  the order to be drawn for the amount specified, and to the
8  person named, in such notification from the Department. Such
9  refund shall be paid by the State Treasurer out of the County
10  and Mass Transit District Fund.
11  As soon as possible after the first day of each month,
12  beginning January 1, 2011, upon certification of the
13  Department of Revenue, the Comptroller shall order
14  transferred, and the Treasurer shall transfer, to the STAR
15  Bonds Revenue Fund the local sales tax increment, as defined
16  in the Innovation Development and Economy Act, collected
17  during the second preceding calendar month for sales within a
18  STAR bond district and deposited into the County and Mass
19  Transit District Fund, less 3% of that amount, which shall be
20  transferred into the Tax Compliance and Administration Fund
21  and shall be used by the Department, subject to appropriation,
22  to cover the costs of the Department in administering the
23  Innovation Development and Economy Act.
24  After the monthly transfer to the STAR Bonds Revenue Fund,
25  on or before the 25th day of each calendar month, the
26  Department shall prepare and certify to the Comptroller the

 

 

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1  disbursement of stated sums of money to the Regional
2  Transportation Authority and to named counties, the counties
3  to be those entitled to distribution, as hereinabove provided,
4  of taxes or penalties paid to the Department during the second
5  preceding calendar month. The amount to be paid to the
6  Regional Transportation Authority and each county having
7  3,000,000 or fewer inhabitants shall be the amount (not
8  including credit memoranda) collected during the second
9  preceding calendar month by the Department and paid into the
10  County and Mass Transit District Fund, plus an amount the
11  Department determines is necessary to offset any amounts which
12  were erroneously paid to a different taxing body, and not
13  including an amount equal to the amount of refunds made during
14  the second preceding calendar month by the Department, and not
15  including any amount which the Department determines is
16  necessary to offset any amounts which were payable to a
17  different taxing body but were erroneously paid to the
18  Regional Transportation Authority or county, and not including
19  any amounts that are transferred to the STAR Bonds Revenue
20  Fund, less 1.5% of the amount to be paid to the Regional
21  Transportation Authority, which shall be transferred into the
22  Tax Compliance and Administration Fund. The Department, at the
23  time of each monthly disbursement to the Regional
24  Transportation Authority, shall prepare and certify to the
25  State Comptroller the amount to be transferred into the Tax
26  Compliance and Administration Fund under this Section. Within

 

 

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1  10 days after receipt, by the Comptroller, of the disbursement
2  certification to the Regional Transportation Authority,
3  counties, and the Tax Compliance and Administration Fund
4  provided for in this Section to be given to the Comptroller by
5  the Department, the Comptroller shall cause the orders to be
6  drawn for the respective amounts in accordance with the
7  directions contained in such certification.
8  When certifying the amount of a monthly disbursement to
9  the Regional Transportation Authority or to a county under
10  this Section, the Department shall increase or decrease that
11  amount by an amount necessary to offset any misallocation of
12  previous disbursements. The offset amount shall be the amount
13  erroneously disbursed within the 6 months preceding the time a
14  misallocation is discovered.
15  The provisions directing the distributions from the
16  special fund in the State Treasury provided for in this
17  Section and from the Regional Transportation Authority tax
18  fund created by Section 4.03 of the Regional Transportation
19  Authority Act shall constitute an irrevocable and continuing
20  appropriation of all amounts as provided herein. The State
21  Treasurer and State Comptroller are hereby authorized to make
22  distributions as provided in this Section.
23  In construing any development, redevelopment, annexation,
24  preannexation or other lawful agreement in effect prior to
25  September 1, 1990, which describes or refers to receipts from
26  a county or municipal retailers' occupation tax, use tax or

 

 

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1  service occupation tax which now cannot be imposed, such
2  description or reference shall be deemed to include the
3  replacement revenue for such abolished taxes, distributed from
4  the County and Mass Transit District Fund or Local Government
5  Distributive Fund, as the case may be.
6  (Source: P.A. 102-700, eff. 4-19-22.)
7  Section 10. The Use Tax Act is amended by changing
8  Sections 3-6, 3-10, and 9 as follows:
9  (35 ILCS 105/3-6)
10  Sec. 3-6. Sales tax holiday items.
11  (a) Any tangible personal property described in this
12  subsection is a sales tax holiday item and qualifies for the
13  1.25% reduced rate of tax during the sales tax holiday period
14  for the period set forth in Section 3-10 of this Act
15  (hereinafter referred to as the Sales Tax Holiday Period). The
16  reduced rate on these items shall be administered under the
17  provisions of subsection (b) of this Section. The following
18  items are subject to the reduced rate:
19  (1) Clothing items that each have a retail selling
20  price of less than $125.
21  "Clothing" means, unless otherwise specified in this
22  Section, all human wearing apparel suitable for general
23  use. "Clothing" does not include clothing accessories,
24  protective equipment, or sport or recreational equipment.

 

 

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1  "Clothing" includes, but is not limited to: household and
2  shop aprons; athletic supporters; bathing suits and caps;
3  belts and suspenders; boots; coats and jackets; ear muffs;
4  footlets; gloves and mittens for general use; hats and
5  caps; hosiery; insoles for shoes; lab coats; neckties;
6  overshoes; pantyhose; rainwear; rubber pants; sandals;
7  scarves; shoes and shoelaces; slippers; sneakers; socks
8  and stockings; steel-toed shoes; underwear; and school
9  uniforms.
10  "Clothing accessories" means, but is not limited to:
11  briefcases; cosmetics; hair notions, including, but not
12  limited to barrettes, hair bows, and hair nets; handbags;
13  handkerchiefs; jewelry; non-prescription sunglasses;
14  umbrellas; wallets; watches; and wigs and hair pieces.
15  "Protective equipment" means, but is not limited to:
16  breathing masks; clean room apparel and equipment; ear and
17  hearing protectors; face shields; hard hats; helmets;
18  paint or dust respirators; protective gloves; safety
19  glasses and goggles; safety belts; tool belts; and
20  welder's gloves and masks.
21  "Sport or recreational equipment" means, but is not
22  limited to: ballet and tap shoes; cleated or spiked
23  athletic shoes; gloves, including, but not limited to,
24  baseball, bowling, boxing, hockey, and golf gloves;
25  goggles; hand and elbow guards; life preservers and vests;
26  mouth guards; roller and ice skates; shin guards; shoulder

 

 

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1  pads; ski boots; waders; and wetsuits and fins.
2  (2) School supplies. "School supplies" means, unless
3  otherwise specified in this Section, items used by a
4  student in a course of study. The purchase of school
5  supplies for use by persons other than students for use in
6  a course of study are not eligible for the reduced rate of
7  tax. "School supplies" do not include school art supplies;
8  school instructional materials; cameras; film and memory
9  cards; videocameras, tapes, and videotapes; computers;
10  cell phones; Personal Digital Assistants (PDAs); handheld
11  electronic schedulers; and school computer supplies.
12  "School supplies" includes, but is not limited to:
13  binders; book bags; calculators; cellophane tape;
14  blackboard chalk; compasses; composition books; crayons;
15  erasers; expandable, pocket, plastic, and manila folders;
16  glue, paste, and paste sticks; highlighters; index cards;
17  index card boxes; legal pads; lunch boxes; markers;
18  notebooks; paper, including loose leaf ruled notebook
19  paper, copy paper, graph paper, tracing paper, manila
20  paper, colored paper, poster board, and construction
21  paper; pencils; pencil leads; pens; ink and ink refills
22  for pens; pencil boxes and other school supply boxes;
23  pencil sharpeners; protractors; rulers; scissors; and
24  writing tablets.
25  "School art supply" means an item commonly used by a
26  student in a course of study for artwork and includes only

 

 

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1  the following items: clay and glazes; acrylic, tempera,
2  and oil paint; paintbrushes for artwork; sketch and
3  drawing pads; and watercolors.
4  "School instructional material" means written material
5  commonly used by a student in a course of study as a
6  reference and to learn the subject being taught and
7  includes only the following items: reference books;
8  reference maps and globes; textbooks; and workbooks.
9  "School computer supply" means an item commonly used
10  by a student in a course of study in which a computer is
11  used and applies only to the following items: flashdrives
12  and other computer data storage devices; data storage
13  media, such as diskettes and compact disks; boxes and
14  cases for disk storage; external ports or drives; computer
15  cases; computer cables; computer printers; and printer
16  cartridges, toner, and ink.
17  (b) Administration. Notwithstanding any other provision of
18  this Act, the reduced rate of tax under Section 3-10 of this
19  Act for clothing and school supplies shall be administered by
20  the Department under the provisions of this subsection (b).
21  (1) Bundled sales. Items that qualify for the reduced
22  rate of tax that are bundled together with items that do
23  not qualify for the reduced rate of tax and that are sold
24  for one itemized price will be subject to the reduced rate
25  of tax only if the value of the items that qualify for the
26  reduced rate of tax exceeds the value of the items that do

 

 

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1  not qualify for the reduced rate of tax.
2  (2) Coupons and discounts. An unreimbursed discount by
3  the seller reduces the sales price of the property so that
4  the discounted sales price determines whether the sales
5  price is within a sales tax holiday price threshold. A
6  coupon or other reduction in the sales price is treated as
7  a discount if the seller is not reimbursed for the coupon
8  or reduction amount by a third party.
9  (3) Splitting of items normally sold together.
10  Articles that are normally sold as a single unit must
11  continue to be sold in that manner. Such articles cannot
12  be priced separately and sold as individual items in order
13  to obtain the reduced rate of tax. For example, a pair of
14  shoes cannot have each shoe sold separately so that the
15  sales price of each shoe is within a sales tax holiday
16  price threshold.
17  (4) Rain checks. A rain check is a procedure that
18  allows a customer to purchase an item at a certain price at
19  a later time because the particular item was out of stock.
20  Eligible property that customers purchase during the Sales
21  Tax Holiday Period with the use of a rain check will
22  qualify for the reduced rate of tax regardless of when the
23  rain check was issued. Issuance of a rain check during the
24  Sales Tax Holiday Period will not qualify eligible
25  property for the reduced rate of tax if the property is
26  actually purchased after the Sales Tax Holiday Period.

 

 

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1  (5) Exchanges. The procedure for an exchange in
2  regards to a sales tax holiday is as follows:
3  (A) If a customer purchases an item of eligible
4  property during the Sales Tax Holiday Period, but
5  later exchanges the item for a similar eligible item,
6  even if a different size, different color, or other
7  feature, no additional tax is due even if the exchange
8  is made after the Sales Tax Holiday Period.
9  (B) If a customer purchases an item of eligible
10  property during the Sales Tax Holiday Period, but
11  after the Sales Tax Holiday Period has ended, the
12  customer returns the item and receives credit on the
13  purchase of a different item, the 6.25% general
14  merchandise sales tax rate is due on the sale of the
15  newly purchased item.
16  (C) If a customer purchases an item of eligible
17  property before the Sales Tax Holiday Period, but
18  during the Sales Tax Holiday Period the customer
19  returns the item and receives credit on the purchase
20  of a different item of eligible property, the reduced
21  rate of tax is due on the sale of the new item if the
22  new item is purchased during the Sales Tax Holiday
23  Period.
24  (6) (Blank).
25  (7) Order date and back orders. For the purpose of a
26  sales tax holiday, eligible property qualifies for the

 

 

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1  reduced rate of tax if: (i) the item is both delivered to
2  and paid for by the customer during the Sales Tax Holiday
3  Period or (ii) the customer orders and pays for the item
4  and the seller accepts the order during the Sales Tax
5  Holiday Period for immediate shipment, even if delivery is
6  made after the Sales Tax Holiday Period. The seller
7  accepts an order when the seller has taken action to fill
8  the order for immediate shipment. Actions to fill an order
9  include placement of an "in date" stamp on an order or
10  assignment of an "order number" to an order within the
11  Sales Tax Holiday Period. An order is for immediate
12  shipment when the customer does not request delayed
13  shipment. An order is for immediate shipment
14  notwithstanding that the shipment may be delayed because
15  of a backlog of orders or because stock is currently
16  unavailable to, or on back order by, the seller.
17  (8) Returns. For a 60-day period immediately after the
18  Sales Tax Holiday Period, if a customer returns an item
19  that would qualify for the reduced rate of tax, credit for
20  or refund of sales tax shall be given only at the reduced
21  rate unless the customer provides a receipt or invoice
22  that shows tax was paid at the 6.25% general merchandise
23  rate, or the seller has sufficient documentation to show
24  that tax was paid at the 6.25% general merchandise rate on
25  the specific item. This 60-day period is set solely for
26  the purpose of designating a time period during which the

 

 

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1  customer must provide documentation that shows that the
2  appropriate sales tax rate was paid on returned
3  merchandise. The 60-day period is not intended to change a
4  seller's policy on the time period during which the seller
5  will accept returns.
6  (c) The Department may implement the provisions of this
7  Section through the use of emergency rules, along with
8  permanent rules filed concurrently with such emergency rules,
9  in accordance with the provisions of Section 5-45 of the
10  Illinois Administrative Procedure Act. For purposes of the
11  Illinois Administrative Procedure Act, the adoption of rules
12  to implement the provisions of this Section shall be deemed an
13  emergency and necessary for the public interest, safety, and
14  welfare.
15  (d) As used in this Section, "sales tax holiday period"
16  means:
17  (1) from August 6, 2010 through August 15, 2010;
18  (2) from August 5, 2022 through August 14, 2022; and
19  (3) beginning in calendar year 2023, the first 7 days
20  in August of each calendar year.
21  (Source: P.A. 102-700, eff. 4-19-22.)
22  (35 ILCS 105/3-10)
23  Sec. 3-10. Rate of tax. Unless otherwise provided in this
24  Section, the tax imposed by this Act is at the rate of 6.25% of
25  either the selling price or the fair market value, if any, of

 

 

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1  the tangible personal property. In all cases where property
2  functionally used or consumed is the same as the property that
3  was purchased at retail, then the tax is imposed on the selling
4  price of the property. In all cases where property
5  functionally used or consumed is a by-product or waste product
6  that has been refined, manufactured, or produced from property
7  purchased at retail, then the tax is imposed on the lower of
8  the fair market value, if any, of the specific property so used
9  in this State or on the selling price of the property purchased
10  at retail. For purposes of this Section "fair market value"
11  means the price at which property would change hands between a
12  willing buyer and a willing seller, neither being under any
13  compulsion to buy or sell and both having reasonable knowledge
14  of the relevant facts. The fair market value shall be
15  established by Illinois sales by the taxpayer of the same
16  property as that functionally used or consumed, or if there
17  are no such sales by the taxpayer, then comparable sales or
18  purchases of property of like kind and character in Illinois.
19  Beginning on July 1, 2000 and through December 31, 2000,
20  with respect to motor fuel, as defined in Section 1.1 of the
21  Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
22  the Use Tax Act, the tax is imposed at the rate of 1.25%.
23  During the sales tax holiday period set forth in Section
24  3-6, Beginning on August 6, 2010 through August 15, 2010, and
25  beginning again on August 5, 2022 through August 14, 2022,
26  with respect to sales tax holiday items as defined in Section

 

 

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1  3-6 of this Act, the tax is imposed at the rate of 1.25%.
2  With respect to gasohol, the tax imposed by this Act
3  applies to (i) 70% of the proceeds of sales made on or after
4  January 1, 1990, and before July 1, 2003, (ii) 80% of the
5  proceeds of sales made on or after July 1, 2003 and on or
6  before July 1, 2017, and (iii) 100% of the proceeds of sales
7  made thereafter. If, at any time, however, the tax under this
8  Act on sales of gasohol is imposed at the rate of 1.25%, then
9  the tax imposed by this Act applies to 100% of the proceeds of
10  sales of gasohol made during that time.
11  With respect to majority blended ethanol fuel, the tax
12  imposed by this Act does not apply to the proceeds of sales
13  made on or after July 1, 2003 and on or before December 31,
14  2023 but applies to 100% of the proceeds of sales made
15  thereafter.
16  With respect to biodiesel blends with no less than 1% and
17  no more than 10% biodiesel, the tax imposed by this Act applies
18  to (i) 80% of the proceeds of sales made on or after July 1,
19  2003 and on or before December 31, 2018 and (ii) 100% of the
20  proceeds of sales made after December 31, 2018 and before
21  January 1, 2024. On and after January 1, 2024 and on or before
22  December 31, 2030, the taxation of biodiesel, renewable
23  diesel, and biodiesel blends shall be as provided in Section
24  3-5.1. If, at any time, however, the tax under this Act on
25  sales of biodiesel blends with no less than 1% and no more than
26  10% biodiesel is imposed at the rate of 1.25%, then the tax

 

 

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1  imposed by this Act applies to 100% of the proceeds of sales of
2  biodiesel blends with no less than 1% and no more than 10%
3  biodiesel made during that time.
4  With respect to biodiesel and biodiesel blends with more
5  than 10% but no more than 99% biodiesel, the tax imposed by
6  this Act does not apply to the proceeds of sales made on or
7  after July 1, 2003 and on or before December 31, 2023. On and
8  after January 1, 2024 and on or before December 31, 2030, the
9  taxation of biodiesel, renewable diesel, and biodiesel blends
10  shall be as provided in Section 3-5.1.
11  Until July 1, 2022 and beginning again on July 1, 2023,
12  with respect to food for human consumption that is to be
13  consumed off the premises where it is sold (other than
14  alcoholic beverages, food consisting of or infused with adult
15  use cannabis, soft drinks, and food that has been prepared for
16  immediate consumption), the tax is imposed at the rate of 1%.
17  Beginning on July 1, 2022 and until July 1, 2023, with respect
18  to food for human consumption that is to be consumed off the
19  premises where it is sold (other than alcoholic beverages,
20  food consisting of or infused with adult use cannabis, soft
21  drinks, and food that has been prepared for immediate
22  consumption), the tax is imposed at the rate of 0%.
23  With respect to prescription and nonprescription
24  medicines, drugs, medical appliances, products classified as
25  Class III medical devices by the United States Food and Drug
26  Administration that are used for cancer treatment pursuant to

 

 

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1  a prescription, as well as any accessories and components
2  related to those devices, modifications to a motor vehicle for
3  the purpose of rendering it usable by a person with a
4  disability, and insulin, blood sugar testing materials,
5  syringes, and needles used by human diabetics, the tax is
6  imposed at the rate of 1%. For the purposes of this Section,
7  until September 1, 2009: the term "soft drinks" means any
8  complete, finished, ready-to-use, non-alcoholic drink, whether
9  carbonated or not, including, but not limited to, soda water,
10  cola, fruit juice, vegetable juice, carbonated water, and all
11  other preparations commonly known as soft drinks of whatever
12  kind or description that are contained in any closed or sealed
13  bottle, can, carton, or container, regardless of size; but
14  "soft drinks" does not include coffee, tea, non-carbonated
15  water, infant formula, milk or milk products as defined in the
16  Grade A Pasteurized Milk and Milk Products Act, or drinks
17  containing 50% or more natural fruit or vegetable juice.
18  Notwithstanding any other provisions of this Act,
19  beginning September 1, 2009, "soft drinks" means non-alcoholic
20  beverages that contain natural or artificial sweeteners. "Soft
21  drinks" does do not include beverages that contain milk or
22  milk products, soy, rice or similar milk substitutes, or
23  greater than 50% of vegetable or fruit juice by volume.
24  Until August 1, 2009, and notwithstanding any other
25  provisions of this Act, "food for human consumption that is to
26  be consumed off the premises where it is sold" includes all

 

 

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1  food sold through a vending machine, except soft drinks and
2  food products that are dispensed hot from a vending machine,
3  regardless of the location of the vending machine. Beginning
4  August 1, 2009, and notwithstanding any other provisions of
5  this Act, "food for human consumption that is to be consumed
6  off the premises where it is sold" includes all food sold
7  through a vending machine, except soft drinks, candy, and food
8  products that are dispensed hot from a vending machine,
9  regardless of the location of the vending machine.
10  Notwithstanding any other provisions of this Act,
11  beginning September 1, 2009, "food for human consumption that
12  is to be consumed off the premises where it is sold" does not
13  include candy. For purposes of this Section, "candy" means a
14  preparation of sugar, honey, or other natural or artificial
15  sweeteners in combination with chocolate, fruits, nuts or
16  other ingredients or flavorings in the form of bars, drops, or
17  pieces. "Candy" does not include any preparation that contains
18  flour or requires refrigeration.
19  Notwithstanding any other provisions of this Act,
20  beginning September 1, 2009, "nonprescription medicines and
21  drugs" does not include grooming and hygiene products. For
22  purposes of this Section, "grooming and hygiene products"
23  includes, but is not limited to, soaps and cleaning solutions,
24  shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
25  lotions and screens, unless those products are available by
26  prescription only, regardless of whether the products meet the

 

 

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1  definition of "over-the-counter-drugs". For the purposes of
2  this paragraph, "over-the-counter-drug" means a drug for human
3  use that contains a label that identifies the product as a drug
4  as required by 21 CFR C.F.R.  201.66. The
5  "over-the-counter-drug" label includes:
6  (A) a A "Drug Facts" panel; or
7  (B) a A statement of the "active ingredient(s)" with a
8  list of those ingredients contained in the compound,
9  substance or preparation.
10  Beginning on January 1, 2014 (the effective date of Public
11  Act 98-122) this amendatory Act of the 98th General Assembly,
12  "prescription and nonprescription medicines and drugs"
13  includes medical cannabis purchased from a registered
14  dispensing organization under the Compassionate Use of Medical
15  Cannabis Program Act.
16  As used in this Section, "adult use cannabis" means
17  cannabis subject to tax under the Cannabis Cultivation
18  Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
19  and does not include cannabis subject to tax under the
20  Compassionate Use of Medical Cannabis Program Act.
21  If the property that is purchased at retail from a
22  retailer is acquired outside Illinois and used outside
23  Illinois before being brought to Illinois for use here and is
24  taxable under this Act, the "selling price" on which the tax is
25  computed shall be reduced by an amount that represents a
26  reasonable allowance for depreciation for the period of prior

 

 

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1  out-of-state use.
2  (Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
3  102-4, eff. 4-27-21; 102-700, Article 20, Section 20-5, eff.
4  4-19-22; 102-700, Article 60, Section 60-15, eff. 4-19-22;
5  102-700, Article 65, Section 65-5, eff. 4-19-22; revised
6  5-27-22.)
7  (35 ILCS 105/9) (from Ch. 120, par. 439.9)
8  Sec. 9. Except as to motor vehicles, watercraft, aircraft,
9  and trailers that are required to be registered with an agency
10  of this State, each retailer required or authorized to collect
11  the tax imposed by this Act shall pay to the Department the
12  amount of such tax (except as otherwise provided) at the time
13  when he is required to file his return for the period during
14  which such tax was collected, less a discount of 2.1% prior to
15  January 1, 1990, and 1.75% on and after January 1, 1990, or $5
16  per calendar year, whichever is greater, which is allowed to
17  reimburse the retailer for expenses incurred in collecting the
18  tax, keeping records, preparing and filing returns, remitting
19  the tax and supplying data to the Department on request. When
20  determining the discount allowed under this Section, retailers
21  shall include the amount of tax that would have been due at the
22  6.25% rate but for the 1.25% rate imposed on sales tax holiday
23  items during the sales tax period set forth in Section 3-6
24  under this amendatory Act of the 102nd General Assembly. The
25  discount under this Section is not allowed for the 1.25%

 

 

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1  portion of taxes paid on aviation fuel that is subject to the
2  revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
3  47133. When determining the discount allowed under this
4  Section, retailers shall include the amount of tax that would
5  have been due at the 1% rate but for the 0% rate imposed under
6  Public Act 102-700 this amendatory Act of the 102nd General
7  Assembly. In the case of retailers who report and pay the tax
8  on a transaction by transaction basis, as provided in this
9  Section, such discount shall be taken with each such tax
10  remittance instead of when such retailer files his periodic
11  return. The discount allowed under this Section is allowed
12  only for returns that are filed in the manner required by this
13  Act. The Department may disallow the discount for retailers
14  whose certificate of registration is revoked at the time the
15  return is filed, but only if the Department's decision to
16  revoke the certificate of registration has become final. A
17  retailer need not remit that part of any tax collected by him
18  to the extent that he is required to remit and does remit the
19  tax imposed by the Retailers' Occupation Tax Act, with respect
20  to the sale of the same property.
21  Where such tangible personal property is sold under a
22  conditional sales contract, or under any other form of sale
23  wherein the payment of the principal sum, or a part thereof, is
24  extended beyond the close of the period for which the return is
25  filed, the retailer, in collecting the tax (except as to motor
26  vehicles, watercraft, aircraft, and trailers that are required

 

 

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1  to be registered with an agency of this State), may collect for
2  each tax return period, only the tax applicable to that part of
3  the selling price actually received during such tax return
4  period.
5  Except as provided in this Section, on or before the
6  twentieth day of each calendar month, such retailer shall file
7  a return for the preceding calendar month. Such return shall
8  be filed on forms prescribed by the Department and shall
9  furnish such information as the Department may reasonably
10  require. The return shall include the gross receipts on food
11  for human consumption that is to be consumed off the premises
12  where it is sold (other than alcoholic beverages, food
13  consisting of or infused with adult use cannabis, soft drinks,
14  and food that has been prepared for immediate consumption)
15  which were received during the preceding calendar month,
16  quarter, or year, as appropriate, and upon which tax would
17  have been due but for the 0% rate imposed under Public Act
18  102-700 this amendatory Act of the 102nd General Assembly. The
19  return shall also include the amount of tax that would have
20  been due on food for human consumption that is to be consumed
21  off the premises where it is sold (other than alcoholic
22  beverages, food consisting of or infused with adult use
23  cannabis, soft drinks, and food that has been prepared for
24  immediate consumption) but for the 0% rate imposed under
25  Public Act 102-700 this amendatory Act of the 102nd General
26  Assembly.

 

 

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1  On and after January 1, 2018, except for returns required
2  to be filed prior to January 1, 2023 for motor vehicles,
3  watercraft, aircraft, and trailers that are required to be
4  registered with an agency of this State, with respect to
5  retailers whose annual gross receipts average $20,000 or more,
6  all returns required to be filed pursuant to this Act shall be
7  filed electronically. On and after January 1, 2023, with
8  respect to retailers whose annual gross receipts average
9  $20,000 or more, all returns required to be filed pursuant to
10  this Act, including, but not limited to, returns for motor
11  vehicles, watercraft, aircraft, and trailers that are required
12  to be registered with an agency of this State, shall be filed
13  electronically. Retailers who demonstrate that they do not
14  have access to the Internet or demonstrate hardship in filing
15  electronically may petition the Department to waive the
16  electronic filing requirement.
17  The Department may require returns to be filed on a
18  quarterly basis. If so required, a return for each calendar
19  quarter shall be filed on or before the twentieth day of the
20  calendar month following the end of such calendar quarter. The
21  taxpayer shall also file a return with the Department for each
22  of the first two months of each calendar quarter, on or before
23  the twentieth day of the following calendar month, stating:
24  1. The name of the seller;
25  2. The address of the principal place of business from
26  which he engages in the business of selling tangible

 

 

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1  personal property at retail in this State;
2  3. The total amount of taxable receipts received by
3  him during the preceding calendar month from sales of
4  tangible personal property by him during such preceding
5  calendar month, including receipts from charge and time
6  sales, but less all deductions allowed by law;
7  4. The amount of credit provided in Section 2d of this
8  Act;
9  5. The amount of tax due;
10  5-5. The signature of the taxpayer; and
11  6. Such other reasonable information as the Department
12  may require.
13  Each retailer required or authorized to collect the tax
14  imposed by this Act on aviation fuel sold at retail in this
15  State during the preceding calendar month shall, instead of
16  reporting and paying tax on aviation fuel as otherwise
17  required by this Section, report and pay such tax on a separate
18  aviation fuel tax return. The requirements related to the
19  return shall be as otherwise provided in this Section.
20  Notwithstanding any other provisions of this Act to the
21  contrary, retailers collecting tax on aviation fuel shall file
22  all aviation fuel tax returns and shall make all aviation fuel
23  tax payments by electronic means in the manner and form
24  required by the Department. For purposes of this Section,
25  "aviation fuel" means jet fuel and aviation gasoline.
26  If a taxpayer fails to sign a return within 30 days after

 

 

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1  the proper notice and demand for signature by the Department,
2  the return shall be considered valid and any amount shown to be
3  due on the return shall be deemed assessed.
4  Notwithstanding any other provision of this Act to the
5  contrary, retailers subject to tax on cannabis shall file all
6  cannabis tax returns and shall make all cannabis tax payments
7  by electronic means in the manner and form required by the
8  Department.
9  Beginning October 1, 1993, a taxpayer who has an average
10  monthly tax liability of $150,000 or more shall make all
11  payments required by rules of the Department by electronic
12  funds transfer. Beginning October 1, 1994, a taxpayer who has
13  an average monthly tax liability of $100,000 or more shall
14  make all payments required by rules of the Department by
15  electronic funds transfer. Beginning October 1, 1995, a
16  taxpayer who has an average monthly tax liability of $50,000
17  or more shall make all payments required by rules of the
18  Department by electronic funds transfer. Beginning October 1,
19  2000, a taxpayer who has an annual tax liability of $200,000 or
20  more shall make all payments required by rules of the
21  Department by electronic funds transfer. The term "annual tax
22  liability" shall be the sum of the taxpayer's liabilities
23  under this Act, and under all other State and local occupation
24  and use tax laws administered by the Department, for the
25  immediately preceding calendar year. The term "average monthly
26  tax liability" means the sum of the taxpayer's liabilities

 

 

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1  under this Act, and under all other State and local occupation
2  and use tax laws administered by the Department, for the
3  immediately preceding calendar year divided by 12. Beginning
4  on October 1, 2002, a taxpayer who has a tax liability in the
5  amount set forth in subsection (b) of Section 2505-210 of the
6  Department of Revenue Law shall make all payments required by
7  rules of the Department by electronic funds transfer.
8  Before August 1 of each year beginning in 1993, the
9  Department shall notify all taxpayers required to make
10  payments by electronic funds transfer. All taxpayers required
11  to make payments by electronic funds transfer shall make those
12  payments for a minimum of one year beginning on October 1.
13  Any taxpayer not required to make payments by electronic
14  funds transfer may make payments by electronic funds transfer
15  with the permission of the Department.
16  All taxpayers required to make payment by electronic funds
17  transfer and any taxpayers authorized to voluntarily make
18  payments by electronic funds transfer shall make those
19  payments in the manner authorized by the Department.
20  The Department shall adopt such rules as are necessary to
21  effectuate a program of electronic funds transfer and the
22  requirements of this Section.
23  Before October 1, 2000, if the taxpayer's average monthly
24  tax liability to the Department under this Act, the Retailers'
25  Occupation Tax Act, the Service Occupation Tax Act, the
26  Service Use Tax Act was $10,000 or more during the preceding 4

 

 

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1  complete calendar quarters, he shall file a return with the
2  Department each month by the 20th day of the month next
3  following the month during which such tax liability is
4  incurred and shall make payments to the Department on or
5  before the 7th, 15th, 22nd and last day of the month during
6  which such liability is incurred. On and after October 1,
7  2000, if the taxpayer's average monthly tax liability to the
8  Department under this Act, the Retailers' Occupation Tax Act,
9  the Service Occupation Tax Act, and the Service Use Tax Act was
10  $20,000 or more during the preceding 4 complete calendar
11  quarters, he shall file a return with the Department each
12  month by the 20th day of the month next following the month
13  during which such tax liability is incurred and shall make
14  payment to the Department on or before the 7th, 15th, 22nd and
15  last day of the month during which such liability is incurred.
16  If the month during which such tax liability is incurred began
17  prior to January 1, 1985, each payment shall be in an amount
18  equal to 1/4 of the taxpayer's actual liability for the month
19  or an amount set by the Department not to exceed 1/4 of the
20  average monthly liability of the taxpayer to the Department
21  for the preceding 4 complete calendar quarters (excluding the
22  month of highest liability and the month of lowest liability
23  in such 4 quarter period). If the month during which such tax
24  liability is incurred begins on or after January 1, 1985, and
25  prior to January 1, 1987, each payment shall be in an amount
26  equal to 22.5% of the taxpayer's actual liability for the

 

 

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1  month or 27.5% of the taxpayer's liability for the same
2  calendar month of the preceding year. If the month during
3  which such tax liability is incurred begins on or after
4  January 1, 1987, and prior to January 1, 1988, each payment
5  shall be in an amount equal to 22.5% of the taxpayer's actual
6  liability for the month or 26.25% of the taxpayer's liability
7  for the same calendar month of the preceding year. If the month
8  during which such tax liability is incurred begins on or after
9  January 1, 1988, and prior to January 1, 1989, or begins on or
10  after January 1, 1996, each payment shall be in an amount equal
11  to 22.5% of the taxpayer's actual liability for the month or
12  25% of the taxpayer's liability for the same calendar month of
13  the preceding year. If the month during which such tax
14  liability is incurred begins on or after January 1, 1989, and
15  prior to January 1, 1996, each payment shall be in an amount
16  equal to 22.5% of the taxpayer's actual liability for the
17  month or 25% of the taxpayer's liability for the same calendar
18  month of the preceding year or 100% of the taxpayer's actual
19  liability for the quarter monthly reporting period. The amount
20  of such quarter monthly payments shall be credited against the
21  final tax liability of the taxpayer's return for that month.
22  Before October 1, 2000, once applicable, the requirement of
23  the making of quarter monthly payments to the Department shall
24  continue until such taxpayer's average monthly liability to
25  the Department during the preceding 4 complete calendar
26  quarters (excluding the month of highest liability and the

 

 

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1  month of lowest liability) is less than $9,000, or until such
2  taxpayer's average monthly liability to the Department as
3  computed for each calendar quarter of the 4 preceding complete
4  calendar quarter period is less than $10,000. However, if a
5  taxpayer can show the Department that a substantial change in
6  the taxpayer's business has occurred which causes the taxpayer
7  to anticipate that his average monthly tax liability for the
8  reasonably foreseeable future will fall below the $10,000
9  threshold stated above, then such taxpayer may petition the
10  Department for change in such taxpayer's reporting status. On
11  and after October 1, 2000, once applicable, the requirement of
12  the making of quarter monthly payments to the Department shall
13  continue until such taxpayer's average monthly liability to
14  the Department during the preceding 4 complete calendar
15  quarters (excluding the month of highest liability and the
16  month of lowest liability) is less than $19,000 or until such
17  taxpayer's average monthly liability to the Department as
18  computed for each calendar quarter of the 4 preceding complete
19  calendar quarter period is less than $20,000. However, if a
20  taxpayer can show the Department that a substantial change in
21  the taxpayer's business has occurred which causes the taxpayer
22  to anticipate that his average monthly tax liability for the
23  reasonably foreseeable future will fall below the $20,000
24  threshold stated above, then such taxpayer may petition the
25  Department for a change in such taxpayer's reporting status.
26  The Department shall change such taxpayer's reporting status

 

 

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1  unless it finds that such change is seasonal in nature and not
2  likely to be long term. Quarter monthly payment status shall
3  be determined under this paragraph as if the rate reduction to
4  1.25% in Public Act 102-700 and this amendatory Act of the
5  103rd 102nd General Assembly on sales tax holiday items had
6  not occurred. For quarter monthly payments due on or after
7  July 1, 2023 and through June 30, 2025 June 30, 2024, "25% of
8  the taxpayer's liability for the same calendar month of the
9  preceding year" shall be determined as if the rate reduction
10  to 1.25% in Public Act 102-700 and this amendatory Act of the
11  103rd 102nd General Assembly on sales tax holiday items had
12  not occurred. Quarter monthly payment status shall be
13  determined under this paragraph as if the rate reduction to 0%
14  in Public Act 102-700 this amendatory Act of the 102nd General
15  Assembly on food for human consumption that is to be consumed
16  off the premises where it is sold (other than alcoholic
17  beverages, food consisting of or infused with adult use
18  cannabis, soft drinks, and food that has been prepared for
19  immediate consumption) had not occurred. For quarter monthly
20  payments due under this paragraph on or after July 1, 2023 and
21  through June 30, 2024, "25% of the taxpayer's liability for
22  the same calendar month of the preceding year" shall be
23  determined as if the rate reduction to 0% in Public Act 102-700
24  this amendatory Act of the 102nd General Assembly had not
25  occurred. If any such quarter monthly payment is not paid at
26  the time or in the amount required by this Section, then the

 

 

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1  taxpayer shall be liable for penalties and interest on the
2  difference between the minimum amount due and the amount of
3  such quarter monthly payment actually and timely paid, except
4  insofar as the taxpayer has previously made payments for that
5  month to the Department in excess of the minimum payments
6  previously due as provided in this Section. The Department
7  shall make reasonable rules and regulations to govern the
8  quarter monthly payment amount and quarter monthly payment
9  dates for taxpayers who file on other than a calendar monthly
10  basis.
11  If any such payment provided for in this Section exceeds
12  the taxpayer's liabilities under this Act, the Retailers'
13  Occupation Tax Act, the Service Occupation Tax Act and the
14  Service Use Tax Act, as shown by an original monthly return,
15  the Department shall issue to the taxpayer a credit memorandum
16  no later than 30 days after the date of payment, which
17  memorandum may be submitted by the taxpayer to the Department
18  in payment of tax liability subsequently to be remitted by the
19  taxpayer to the Department or be assigned by the taxpayer to a
20  similar taxpayer under this Act, the Retailers' Occupation Tax
21  Act, the Service Occupation Tax Act or the Service Use Tax Act,
22  in accordance with reasonable rules and regulations to be
23  prescribed by the Department, except that if such excess
24  payment is shown on an original monthly return and is made
25  after December 31, 1986, no credit memorandum shall be issued,
26  unless requested by the taxpayer. If no such request is made,

 

 

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1  the taxpayer may credit such excess payment against tax
2  liability subsequently to be remitted by the taxpayer to the
3  Department under this Act, the Retailers' Occupation Tax Act,
4  the Service Occupation Tax Act or the Service Use Tax Act, in
5  accordance with reasonable rules and regulations prescribed by
6  the Department. If the Department subsequently determines that
7  all or any part of the credit taken was not actually due to the
8  taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
9  be reduced by 2.1% or 1.75% of the difference between the
10  credit taken and that actually due, and the taxpayer shall be
11  liable for penalties and interest on such difference.
12  If the retailer is otherwise required to file a monthly
13  return and if the retailer's average monthly tax liability to
14  the Department does not exceed $200, the Department may
15  authorize his returns to be filed on a quarter annual basis,
16  with the return for January, February, and March of a given
17  year being due by April 20 of such year; with the return for
18  April, May and June of a given year being due by July 20 of
19  such year; with the return for July, August and September of a
20  given year being due by October 20 of such year, and with the
21  return for October, November and December of a given year
22  being due by January 20 of the following year.
23  If the retailer is otherwise required to file a monthly or
24  quarterly return and if the retailer's average monthly tax
25  liability to the Department does not exceed $50, the
26  Department may authorize his returns to be filed on an annual

 

 

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1  basis, with the return for a given year being due by January 20
2  of the following year.
3  Such quarter annual and annual returns, as to form and
4  substance, shall be subject to the same requirements as
5  monthly returns.
6  Notwithstanding any other provision in this Act concerning
7  the time within which a retailer may file his return, in the
8  case of any retailer who ceases to engage in a kind of business
9  which makes him responsible for filing returns under this Act,
10  such retailer shall file a final return under this Act with the
11  Department not more than one month after discontinuing such
12  business.
13  In addition, with respect to motor vehicles, watercraft,
14  aircraft, and trailers that are required to be registered with
15  an agency of this State, except as otherwise provided in this
16  Section, every retailer selling this kind of tangible personal
17  property shall file, with the Department, upon a form to be
18  prescribed and supplied by the Department, a separate return
19  for each such item of tangible personal property which the
20  retailer sells, except that if, in the same transaction, (i) a
21  retailer of aircraft, watercraft, motor vehicles or trailers
22  transfers more than one aircraft, watercraft, motor vehicle or
23  trailer to another aircraft, watercraft, motor vehicle or
24  trailer retailer for the purpose of resale or (ii) a retailer
25  of aircraft, watercraft, motor vehicles, or trailers transfers
26  more than one aircraft, watercraft, motor vehicle, or trailer

 

 

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1  to a purchaser for use as a qualifying rolling stock as
2  provided in Section 3-55 of this Act, then that seller may
3  report the transfer of all the aircraft, watercraft, motor
4  vehicles or trailers involved in that transaction to the
5  Department on the same uniform invoice-transaction reporting
6  return form. For purposes of this Section, "watercraft" means
7  a Class 2, Class 3, or Class 4 watercraft as defined in Section
8  3-2 of the Boat Registration and Safety Act, a personal
9  watercraft, or any boat equipped with an inboard motor.
10  In addition, with respect to motor vehicles, watercraft,
11  aircraft, and trailers that are required to be registered with
12  an agency of this State, every person who is engaged in the
13  business of leasing or renting such items and who, in
14  connection with such business, sells any such item to a
15  retailer for the purpose of resale is, notwithstanding any
16  other provision of this Section to the contrary, authorized to
17  meet the return-filing requirement of this Act by reporting
18  the transfer of all the aircraft, watercraft, motor vehicles,
19  or trailers transferred for resale during a month to the
20  Department on the same uniform invoice-transaction reporting
21  return form on or before the 20th of the month following the
22  month in which the transfer takes place. Notwithstanding any
23  other provision of this Act to the contrary, all returns filed
24  under this paragraph must be filed by electronic means in the
25  manner and form as required by the Department.
26  The transaction reporting return in the case of motor

 

 

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1  vehicles or trailers that are required to be registered with
2  an agency of this State, shall be the same document as the
3  Uniform Invoice referred to in Section 5-402 of the Illinois
4  Vehicle Code and must show the name and address of the seller;
5  the name and address of the purchaser; the amount of the
6  selling price including the amount allowed by the retailer for
7  traded-in property, if any; the amount allowed by the retailer
8  for the traded-in tangible personal property, if any, to the
9  extent to which Section 2 of this Act allows an exemption for
10  the value of traded-in property; the balance payable after
11  deducting such trade-in allowance from the total selling
12  price; the amount of tax due from the retailer with respect to
13  such transaction; the amount of tax collected from the
14  purchaser by the retailer on such transaction (or satisfactory
15  evidence that such tax is not due in that particular instance,
16  if that is claimed to be the fact); the place and date of the
17  sale; a sufficient identification of the property sold; such
18  other information as is required in Section 5-402 of the
19  Illinois Vehicle Code, and such other information as the
20  Department may reasonably require.
21  The transaction reporting return in the case of watercraft
22  and aircraft must show the name and address of the seller; the
23  name and address of the purchaser; the amount of the selling
24  price including the amount allowed by the retailer for
25  traded-in property, if any; the amount allowed by the retailer
26  for the traded-in tangible personal property, if any, to the

 

 

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1  extent to which Section 2 of this Act allows an exemption for
2  the value of traded-in property; the balance payable after
3  deducting such trade-in allowance from the total selling
4  price; the amount of tax due from the retailer with respect to
5  such transaction; the amount of tax collected from the
6  purchaser by the retailer on such transaction (or satisfactory
7  evidence that such tax is not due in that particular instance,
8  if that is claimed to be the fact); the place and date of the
9  sale, a sufficient identification of the property sold, and
10  such other information as the Department may reasonably
11  require.
12  Such transaction reporting return shall be filed not later
13  than 20 days after the date of delivery of the item that is
14  being sold, but may be filed by the retailer at any time sooner
15  than that if he chooses to do so. The transaction reporting
16  return and tax remittance or proof of exemption from the tax
17  that is imposed by this Act may be transmitted to the
18  Department by way of the State agency with which, or State
19  officer with whom, the tangible personal property must be
20  titled or registered (if titling or registration is required)
21  if the Department and such agency or State officer determine
22  that this procedure will expedite the processing of
23  applications for title or registration.
24  With each such transaction reporting return, the retailer
25  shall remit the proper amount of tax due (or shall submit
26  satisfactory evidence that the sale is not taxable if that is

 

 

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1  the case), to the Department or its agents, whereupon the
2  Department shall issue, in the purchaser's name, a tax receipt
3  (or a certificate of exemption if the Department is satisfied
4  that the particular sale is tax exempt) which such purchaser
5  may submit to the agency with which, or State officer with
6  whom, he must title or register the tangible personal property
7  that is involved (if titling or registration is required) in
8  support of such purchaser's application for an Illinois
9  certificate or other evidence of title or registration to such
10  tangible personal property.
11  No retailer's failure or refusal to remit tax under this
12  Act precludes a user, who has paid the proper tax to the
13  retailer, from obtaining his certificate of title or other
14  evidence of title or registration (if titling or registration
15  is required) upon satisfying the Department that such user has
16  paid the proper tax (if tax is due) to the retailer. The
17  Department shall adopt appropriate rules to carry out the
18  mandate of this paragraph.
19  If the user who would otherwise pay tax to the retailer
20  wants the transaction reporting return filed and the payment
21  of tax or proof of exemption made to the Department before the
22  retailer is willing to take these actions and such user has not
23  paid the tax to the retailer, such user may certify to the fact
24  of such delay by the retailer, and may (upon the Department
25  being satisfied of the truth of such certification) transmit
26  the information required by the transaction reporting return

 

 

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1  and the remittance for tax or proof of exemption directly to
2  the Department and obtain his tax receipt or exemption
3  determination, in which event the transaction reporting return
4  and tax remittance (if a tax payment was required) shall be
5  credited by the Department to the proper retailer's account
6  with the Department, but without the 2.1% or 1.75% discount
7  provided for in this Section being allowed. When the user pays
8  the tax directly to the Department, he shall pay the tax in the
9  same amount and in the same form in which it would be remitted
10  if the tax had been remitted to the Department by the retailer.
11  Where a retailer collects the tax with respect to the
12  selling price of tangible personal property which he sells and
13  the purchaser thereafter returns such tangible personal
14  property and the retailer refunds the selling price thereof to
15  the purchaser, such retailer shall also refund, to the
16  purchaser, the tax so collected from the purchaser. When
17  filing his return for the period in which he refunds such tax
18  to the purchaser, the retailer may deduct the amount of the tax
19  so refunded by him to the purchaser from any other use tax
20  which such retailer may be required to pay or remit to the
21  Department, as shown by such return, if the amount of the tax
22  to be deducted was previously remitted to the Department by
23  such retailer. If the retailer has not previously remitted the
24  amount of such tax to the Department, he is entitled to no
25  deduction under this Act upon refunding such tax to the
26  purchaser.

 

 

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1  Any retailer filing a return under this Section shall also
2  include (for the purpose of paying tax thereon) the total tax
3  covered by such return upon the selling price of tangible
4  personal property purchased by him at retail from a retailer,
5  but as to which the tax imposed by this Act was not collected
6  from the retailer filing such return, and such retailer shall
7  remit the amount of such tax to the Department when filing such
8  return.
9  If experience indicates such action to be practicable, the
10  Department may prescribe and furnish a combination or joint
11  return which will enable retailers, who are required to file
12  returns hereunder and also under the Retailers' Occupation Tax
13  Act, to furnish all the return information required by both
14  Acts on the one form.
15  Where the retailer has more than one business registered
16  with the Department under separate registration under this
17  Act, such retailer may not file each return that is due as a
18  single return covering all such registered businesses, but
19  shall file separate returns for each such registered business.
20  Beginning January 1, 1990, each month the Department shall
21  pay into the State and Local Sales Tax Reform Fund, a special
22  fund in the State Treasury which is hereby created, the net
23  revenue realized for the preceding month from the 1% tax
24  imposed under this Act.
25  Beginning January 1, 1990, each month the Department shall
26  pay into the County and Mass Transit District Fund 4% of the

 

 

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1  net revenue realized for the preceding month from the 6.25%
2  general rate on the selling price of tangible personal
3  property which is purchased outside Illinois at retail from a
4  retailer and which is titled or registered by an agency of this
5  State's government.
6  Beginning January 1, 1990, each month the Department shall
7  pay into the State and Local Sales Tax Reform Fund, a special
8  fund in the State Treasury, 20% of the net revenue realized for
9  the preceding month from the 6.25% general rate on the selling
10  price of tangible personal property, other than (i) tangible
11  personal property which is purchased outside Illinois at
12  retail from a retailer and which is titled or registered by an
13  agency of this State's government and (ii) aviation fuel sold
14  on or after December 1, 2019. This exception for aviation fuel
15  only applies for so long as the revenue use requirements of 49
16  U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
17  For aviation fuel sold on or after December 1, 2019, each
18  month the Department shall pay into the State Aviation Program
19  Fund 20% of the net revenue realized for the preceding month
20  from the 6.25% general rate on the selling price of aviation
21  fuel, less an amount estimated by the Department to be
22  required for refunds of the 20% portion of the tax on aviation
23  fuel under this Act, which amount shall be deposited into the
24  Aviation Fuel Sales Tax Refund Fund. The Department shall only
25  pay moneys into the State Aviation Program Fund and the
26  Aviation Fuels Sales Tax Refund Fund under this Act for so long

 

 

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1  as the revenue use requirements of 49 U.S.C. 47107(b) and 49
2  U.S.C. 47133 are binding on the State.
3  Beginning August 1, 2000, each month the Department shall
4  pay into the State and Local Sales Tax Reform Fund 100% of the
5  net revenue realized for the preceding month from the 1.25%
6  rate on the selling price of motor fuel and gasohol. If, in any
7  month, the tax on sales tax holiday items, as defined in
8  Section 3-6, is imposed at the rate of 1.25%, then the
9  Department shall pay 100% of the net revenue realized for that
10  month from the 1.25% rate on the selling price of sales tax
11  holiday items into the State and Local Sales Tax Reform Fund.
12  Beginning January 1, 1990, each month the Department shall
13  pay into the Local Government Tax Fund 16% of the net revenue
14  realized for the preceding month from the 6.25% general rate
15  on the selling price of tangible personal property which is
16  purchased outside Illinois at retail from a retailer and which
17  is titled or registered by an agency of this State's
18  government.
19  Beginning October 1, 2009, each month the Department shall
20  pay into the Capital Projects Fund an amount that is equal to
21  an amount estimated by the Department to represent 80% of the
22  net revenue realized for the preceding month from the sale of
23  candy, grooming and hygiene products, and soft drinks that had
24  been taxed at a rate of 1% prior to September 1, 2009 but that
25  are now taxed at 6.25%.
26  Beginning July 1, 2011, each month the Department shall

 

 

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1  pay into the Clean Air Act Permit Fund 80% of the net revenue
2  realized for the preceding month from the 6.25% general rate
3  on the selling price of sorbents used in Illinois in the
4  process of sorbent injection as used to comply with the
5  Environmental Protection Act or the federal Clean Air Act, but
6  the total payment into the Clean Air Act Permit Fund under this
7  Act and the Retailers' Occupation Tax Act shall not exceed
8  $2,000,000 in any fiscal year.
9  Beginning July 1, 2013, each month the Department shall
10  pay into the Underground Storage Tank Fund from the proceeds
11  collected under this Act, the Service Use Tax Act, the Service
12  Occupation Tax Act, and the Retailers' Occupation Tax Act an
13  amount equal to the average monthly deficit in the Underground
14  Storage Tank Fund during the prior year, as certified annually
15  by the Illinois Environmental Protection Agency, but the total
16  payment into the Underground Storage Tank Fund under this Act,
17  the Service Use Tax Act, the Service Occupation Tax Act, and
18  the Retailers' Occupation Tax Act shall not exceed $18,000,000
19  in any State fiscal year. As used in this paragraph, the
20  "average monthly deficit" shall be equal to the difference
21  between the average monthly claims for payment by the fund and
22  the average monthly revenues deposited into the fund,
23  excluding payments made pursuant to this paragraph.
24  Beginning July 1, 2015, of the remainder of the moneys
25  received by the Department under this Act, the Service Use Tax
26  Act, the Service Occupation Tax Act, and the Retailers'

 

 

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1  Occupation Tax Act, each month the Department shall deposit
2  $500,000 into the State Crime Laboratory Fund.
3  Of the remainder of the moneys received by the Department
4  pursuant to this Act, (a) 1.75% thereof shall be paid into the
5  Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
6  and after July 1, 1989, 3.8% thereof shall be paid into the
7  Build Illinois Fund; provided, however, that if in any fiscal
8  year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
9  may be, of the moneys received by the Department and required
10  to be paid into the Build Illinois Fund pursuant to Section 3
11  of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
12  Act, Section 9 of the Service Use Tax Act, and Section 9 of the
13  Service Occupation Tax Act, such Acts being hereinafter called
14  the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
15  may be, of moneys being hereinafter called the "Tax Act
16  Amount", and (2) the amount transferred to the Build Illinois
17  Fund from the State and Local Sales Tax Reform Fund shall be
18  less than the Annual Specified Amount (as defined in Section 3
19  of the Retailers' Occupation Tax Act), an amount equal to the
20  difference shall be immediately paid into the Build Illinois
21  Fund from other moneys received by the Department pursuant to
22  the Tax Acts; and further provided, that if on the last
23  business day of any month the sum of (1) the Tax Act Amount
24  required to be deposited into the Build Illinois Bond Account
25  in the Build Illinois Fund during such month and (2) the amount
26  transferred during such month to the Build Illinois Fund from

 

 

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HB3201- 49 -LRB103 29494 HLH 55889 b   HB3201 - 49 - LRB103 29494 HLH 55889 b
  HB3201 - 49 - LRB103 29494 HLH 55889 b
1  the State and Local Sales Tax Reform Fund shall have been less
2  than 1/12 of the Annual Specified Amount, an amount equal to
3  the difference shall be immediately paid into the Build
4  Illinois Fund from other moneys received by the Department
5  pursuant to the Tax Acts; and, further provided, that in no
6  event shall the payments required under the preceding proviso
7  result in aggregate payments into the Build Illinois Fund
8  pursuant to this clause (b) for any fiscal year in excess of
9  the greater of (i) the Tax Act Amount or (ii) the Annual
10  Specified Amount for such fiscal year; and, further provided,
11  that the amounts payable into the Build Illinois Fund under
12  this clause (b) shall be payable only until such time as the
13  aggregate amount on deposit under each trust indenture
14  securing Bonds issued and outstanding pursuant to the Build
15  Illinois Bond Act is sufficient, taking into account any
16  future investment income, to fully provide, in accordance with
17  such indenture, for the defeasance of or the payment of the
18  principal of, premium, if any, and interest on the Bonds
19  secured by such indenture and on any Bonds expected to be
20  issued thereafter and all fees and costs payable with respect
21  thereto, all as certified by the Director of the Bureau of the
22  Budget (now Governor's Office of Management and Budget). If on
23  the last business day of any month in which Bonds are
24  outstanding pursuant to the Build Illinois Bond Act, the
25  aggregate of the moneys deposited in the Build Illinois Bond
26  Account in the Build Illinois Fund in such month shall be less

 

 

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HB3201- 50 -LRB103 29494 HLH 55889 b   HB3201 - 50 - LRB103 29494 HLH 55889 b
  HB3201 - 50 - LRB103 29494 HLH 55889 b
1  than the amount required to be transferred in such month from
2  the Build Illinois Bond Account to the Build Illinois Bond
3  Retirement and Interest Fund pursuant to Section 13 of the
4  Build Illinois Bond Act, an amount equal to such deficiency
5  shall be immediately paid from other moneys received by the
6  Department pursuant to the Tax Acts to the Build Illinois
7  Fund; provided, however, that any amounts paid to the Build
8  Illinois Fund in any fiscal year pursuant to this sentence
9  shall be deemed to constitute payments pursuant to clause (b)
10  of the preceding sentence and shall reduce the amount
11  otherwise payable for such fiscal year pursuant to clause (b)
12  of the preceding sentence. The moneys received by the
13  Department pursuant to this Act and required to be deposited
14  into the Build Illinois Fund are subject to the pledge, claim
15  and charge set forth in Section 12 of the Build Illinois Bond
16  Act.
17  Subject to payment of amounts into the Build Illinois Fund
18  as provided in the preceding paragraph or in any amendment
19  thereto hereafter enacted, the following specified monthly
20  installment of the amount requested in the certificate of the
21  Chairman of the Metropolitan Pier and Exposition Authority
22  provided under Section 8.25f of the State Finance Act, but not
23  in excess of the sums designated as "Total Deposit", shall be
24  deposited in the aggregate from collections under Section 9 of
25  the Use Tax Act, Section 9 of the Service Use Tax Act, Section
26  9 of the Service Occupation Tax Act, and Section 3 of the

 

 

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  HB3201 - 51 - LRB103 29494 HLH 55889 b
1  Retailers' Occupation Tax Act into the McCormick Place
2  Expansion Project Fund in the specified fiscal years.
3Fiscal YearTotal Deposit41993         $051994 53,000,00061995 58,000,00071996 61,000,00081997 64,000,00091998 68,000,000101999 71,000,000112000 75,000,000122001 80,000,000132002 93,000,000142003 99,000,000152004103,000,000162005108,000,000172006113,000,000182007119,000,000192008126,000,000202009132,000,000212010139,000,000222011146,000,000232012153,000,000242013161,000,000252014170,000,000262015179,000,000 3  Fiscal Year  Total Deposit 4  1993  $0 5  1994  53,000,000 6  1995  58,000,000 7  1996  61,000,000 8  1997  64,000,000 9  1998  68,000,000 10  1999  71,000,000 11  2000  75,000,000 12  2001  80,000,000 13  2002  93,000,000 14  2003  99,000,000 15  2004  103,000,000 16  2005  108,000,000 17  2006  113,000,000 18  2007  119,000,000 19  2008  126,000,000 20  2009  132,000,000 21  2010  139,000,000 22  2011  146,000,000 23  2012  153,000,000 24  2013  161,000,000 25  2014  170,000,000 26  2015  179,000,000
3  Fiscal Year  Total Deposit
4  1993  $0
5  1994  53,000,000
6  1995  58,000,000
7  1996  61,000,000
8  1997  64,000,000
9  1998  68,000,000
10  1999  71,000,000
11  2000  75,000,000
12  2001  80,000,000
13  2002  93,000,000
14  2003  99,000,000
15  2004  103,000,000
16  2005  108,000,000
17  2006  113,000,000
18  2007  119,000,000
19  2008  126,000,000
20  2009  132,000,000
21  2010  139,000,000
22  2011  146,000,000
23  2012  153,000,000
24  2013  161,000,000
25  2014  170,000,000
26  2015  179,000,000

 

 

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3  Fiscal Year  Total Deposit
4  1993  $0
5  1994  53,000,000
6  1995  58,000,000
7  1996  61,000,000
8  1997  64,000,000
9  1998  68,000,000
10  1999  71,000,000
11  2000  75,000,000
12  2001  80,000,000
13  2002  93,000,000
14  2003  99,000,000
15  2004  103,000,000
16  2005  108,000,000
17  2006  113,000,000
18  2007  119,000,000
19  2008  126,000,000
20  2009  132,000,000
21  2010  139,000,000
22  2011  146,000,000
23  2012  153,000,000
24  2013  161,000,000
25  2014  170,000,000
26  2015  179,000,000


HB3201- 52 -LRB103 29494 HLH 55889 b   HB3201 - 52 - LRB103 29494 HLH 55889 b
  HB3201 - 52 - LRB103 29494 HLH 55889 b
12016189,000,00022017199,000,00032018210,000,00042019221,000,00052020233,000,00062021300,000,00072022300,000,00082023300,000,00092024 300,000,000102025 300,000,000112026 300,000,000122027 375,000,000132028 375,000,000142029 375,000,000152030 375,000,000162031 375,000,000172032 375,000,000182033 375,000,000 192034375,000,000202035375,000,000212036450,000,00022and   23each fiscal year 24thereafter that bonds 25are outstanding under 26Section 13.2 of the 1  2016  189,000,000 2  2017  199,000,000 3  2018  210,000,000 4  2019  221,000,000 5  2020  233,000,000 6  2021  300,000,000 7  2022  300,000,000 8  2023  300,000,000 9  2024  300,000,000 10  2025  300,000,000 11  2026  300,000,000 12  2027  375,000,000 13  2028  375,000,000 14  2029  375,000,000 15  2030  375,000,000 16  2031  375,000,000 17  2032  375,000,000 18  2033  375,000,000 19  2034  375,000,000 20  2035  375,000,000 21  2036  450,000,000 22  and   23  each fiscal year   24  thereafter that bonds   25  are outstanding under   26  Section 13.2 of the
1  2016  189,000,000
2  2017  199,000,000
3  2018  210,000,000
4  2019  221,000,000
5  2020  233,000,000
6  2021  300,000,000
7  2022  300,000,000
8  2023  300,000,000
9  2024  300,000,000
10  2025  300,000,000
11  2026  300,000,000
12  2027  375,000,000
13  2028  375,000,000
14  2029  375,000,000
15  2030  375,000,000
16  2031  375,000,000
17  2032  375,000,000
18  2033  375,000,000
19  2034  375,000,000
20  2035  375,000,000
21  2036  450,000,000
22  and
23  each fiscal year
24  thereafter that bonds
25  are outstanding under
26  Section 13.2 of the

 

 

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1  2016  189,000,000
2  2017  199,000,000
3  2018  210,000,000
4  2019  221,000,000
5  2020  233,000,000
6  2021  300,000,000
7  2022  300,000,000
8  2023  300,000,000
9  2024  300,000,000
10  2025  300,000,000
11  2026  300,000,000
12  2027  375,000,000
13  2028  375,000,000
14  2029  375,000,000
15  2030  375,000,000
16  2031  375,000,000
17  2032  375,000,000
18  2033  375,000,000
19  2034  375,000,000
20  2035  375,000,000
21  2036  450,000,000
22  and
23  each fiscal year
24  thereafter that bonds
25  are outstanding under
26  Section 13.2 of the


HB3201- 53 -LRB103 29494 HLH 55889 b   HB3201 - 53 - LRB103 29494 HLH 55889 b
  HB3201 - 53 - LRB103 29494 HLH 55889 b
1Metropolitan Pier and 2Exposition Authority Act, 3but not after fiscal year 2060. 1  Metropolitan Pier and   2  Exposition Authority Act,   3  but not after fiscal year 2060.
1  Metropolitan Pier and
2  Exposition Authority Act,
3  but not after fiscal year 2060.
4  Beginning July 20, 1993 and in each month of each fiscal
5  year thereafter, one-eighth of the amount requested in the
6  certificate of the Chairman of the Metropolitan Pier and
7  Exposition Authority for that fiscal year, less the amount
8  deposited into the McCormick Place Expansion Project Fund by
9  the State Treasurer in the respective month under subsection
10  (g) of Section 13 of the Metropolitan Pier and Exposition
11  Authority Act, plus cumulative deficiencies in the deposits
12  required under this Section for previous months and years,
13  shall be deposited into the McCormick Place Expansion Project
14  Fund, until the full amount requested for the fiscal year, but
15  not in excess of the amount specified above as "Total
16  Deposit", has been deposited.
17  Subject to payment of amounts into the Capital Projects
18  Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
19  and the McCormick Place Expansion Project Fund pursuant to the
20  preceding paragraphs or in any amendments thereto hereafter
21  enacted, for aviation fuel sold on or after December 1, 2019,
22  the Department shall each month deposit into the Aviation Fuel
23  Sales Tax Refund Fund an amount estimated by the Department to
24  be required for refunds of the 80% portion of the tax on
25  aviation fuel under this Act. The Department shall only
26  deposit moneys into the Aviation Fuel Sales Tax Refund Fund

 

 

  HB3201 - 53 - LRB103 29494 HLH 55889 b

1  Metropolitan Pier and
2  Exposition Authority Act,
3  but not after fiscal year 2060.


HB3201- 54 -LRB103 29494 HLH 55889 b   HB3201 - 54 - LRB103 29494 HLH 55889 b
  HB3201 - 54 - LRB103 29494 HLH 55889 b
1  under this paragraph for so long as the revenue use
2  requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
3  binding on the State.
4  Subject to payment of amounts into the Build Illinois Fund
5  and the McCormick Place Expansion Project Fund pursuant to the
6  preceding paragraphs or in any amendments thereto hereafter
7  enacted, beginning July 1, 1993 and ending on September 30,
8  2013, the Department shall each month pay into the Illinois
9  Tax Increment Fund 0.27% of 80% of the net revenue realized for
10  the preceding month from the 6.25% general rate on the selling
11  price of tangible personal property.
12  Subject to payment of amounts into the Build Illinois Fund
13  and the McCormick Place Expansion Project Fund pursuant to the
14  preceding paragraphs or in any amendments thereto hereafter
15  enacted, beginning with the receipt of the first report of
16  taxes paid by an eligible business and continuing for a
17  25-year period, the Department shall each month pay into the
18  Energy Infrastructure Fund 80% of the net revenue realized
19  from the 6.25% general rate on the selling price of
20  Illinois-mined coal that was sold to an eligible business. For
21  purposes of this paragraph, the term "eligible business" means
22  a new electric generating facility certified pursuant to
23  Section 605-332 of the Department of Commerce and Economic
24  Opportunity Law of the Civil Administrative Code of Illinois.
25  Subject to payment of amounts into the Build Illinois
26  Fund, the McCormick Place Expansion Project Fund, the Illinois

 

 

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HB3201- 55 -LRB103 29494 HLH 55889 b   HB3201 - 55 - LRB103 29494 HLH 55889 b
  HB3201 - 55 - LRB103 29494 HLH 55889 b
1  Tax Increment Fund, and the Energy Infrastructure Fund
2  pursuant to the preceding paragraphs or in any amendments to
3  this Section hereafter enacted, beginning on the first day of
4  the first calendar month to occur on or after August 26, 2014
5  (the effective date of Public Act 98-1098), each month, from
6  the collections made under Section 9 of the Use Tax Act,
7  Section 9 of the Service Use Tax Act, Section 9 of the Service
8  Occupation Tax Act, and Section 3 of the Retailers' Occupation
9  Tax Act, the Department shall pay into the Tax Compliance and
10  Administration Fund, to be used, subject to appropriation, to
11  fund additional auditors and compliance personnel at the
12  Department of Revenue, an amount equal to 1/12 of 5% of 80% of
13  the cash receipts collected during the preceding fiscal year
14  by the Audit Bureau of the Department under the Use Tax Act,
15  the Service Use Tax Act, the Service Occupation Tax Act, the
16  Retailers' Occupation Tax Act, and associated local occupation
17  and use taxes administered by the Department.
18  Subject to payments of amounts into the Build Illinois
19  Fund, the McCormick Place Expansion Project Fund, the Illinois
20  Tax Increment Fund, the Energy Infrastructure Fund, and the
21  Tax Compliance and Administration Fund as provided in this
22  Section, beginning on July 1, 2018 the Department shall pay
23  each month into the Downstate Public Transportation Fund the
24  moneys required to be so paid under Section 2-3 of the
25  Downstate Public Transportation Act.
26  Subject to successful execution and delivery of a

 

 

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  HB3201 - 56 - LRB103 29494 HLH 55889 b
1  public-private agreement between the public agency and private
2  entity and completion of the civic build, beginning on July 1,
3  2023, of the remainder of the moneys received by the
4  Department under the Use Tax Act, the Service Use Tax Act, the
5  Service Occupation Tax Act, and this Act, the Department shall
6  deposit the following specified deposits in the aggregate from
7  collections under the Use Tax Act, the Service Use Tax Act, the
8  Service Occupation Tax Act, and the Retailers' Occupation Tax
9  Act, as required under Section 8.25g of the State Finance Act
10  for distribution consistent with the Public-Private
11  Partnership for Civic and Transit Infrastructure Project Act.
12  The moneys received by the Department pursuant to this Act and
13  required to be deposited into the Civic and Transit
14  Infrastructure Fund are subject to the pledge, claim, and
15  charge set forth in Section 25-55 of the Public-Private
16  Partnership for Civic and Transit Infrastructure Project Act.
17  As used in this paragraph, "civic build", "private entity",
18  "public-private agreement", and "public agency" have the
19  meanings provided in Section 25-10 of the Public-Private
20  Partnership for Civic and Transit Infrastructure Project Act.
21  Fiscal Year............................Total Deposit
22  2024....................................$200,000,000
23  2025....................................$206,000,000
24  2026....................................$212,200,000
25  2027....................................$218,500,000
26  2028....................................$225,100,000

 

 

  HB3201 - 56 - LRB103 29494 HLH 55889 b


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  HB3201 - 57 - LRB103 29494 HLH 55889 b
1  2029....................................$288,700,000
2  2030....................................$298,900,000
3  2031....................................$309,300,000
4  2032....................................$320,100,000
5  2033....................................$331,200,000
6  2034....................................$341,200,000
7  2035....................................$351,400,000
8  2036....................................$361,900,000
9  2037....................................$372,800,000
10  2038....................................$384,000,000
11  2039....................................$395,500,000
12  2040....................................$407,400,000
13  2041....................................$419,600,000
14  2042....................................$432,200,000
15  2043....................................$445,100,000
16  Beginning July 1, 2021 and until July 1, 2022, subject to
17  the payment of amounts into the State and Local Sales Tax
18  Reform Fund, the Build Illinois Fund, the McCormick Place
19  Expansion Project Fund, the Illinois Tax Increment Fund, the
20  Energy Infrastructure Fund, and the Tax Compliance and
21  Administration Fund as provided in this Section, the
22  Department shall pay each month into the Road Fund the amount
23  estimated to represent 16% of the net revenue realized from
24  the taxes imposed on motor fuel and gasohol. Beginning July 1,
25  2022 and until July 1, 2023, subject to the payment of amounts
26  into the State and Local Sales Tax Reform Fund, the Build

 

 

  HB3201 - 57 - LRB103 29494 HLH 55889 b


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  HB3201 - 58 - LRB103 29494 HLH 55889 b
1  Illinois Fund, the McCormick Place Expansion Project Fund, the
2  Illinois Tax Increment Fund, the Energy Infrastructure Fund,
3  and the Tax Compliance and Administration Fund as provided in
4  this Section, the Department shall pay each month into the
5  Road Fund the amount estimated to represent 32% of the net
6  revenue realized from the taxes imposed on motor fuel and
7  gasohol. Beginning July 1, 2023 and until July 1, 2024,
8  subject to the payment of amounts into the State and Local
9  Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
10  Place Expansion Project Fund, the Illinois Tax Increment Fund,
11  the Energy Infrastructure Fund, and the Tax Compliance and
12  Administration Fund as provided in this Section, the
13  Department shall pay each month into the Road Fund the amount
14  estimated to represent 48% of the net revenue realized from
15  the taxes imposed on motor fuel and gasohol. Beginning July 1,
16  2024 and until July 1, 2025, subject to the payment of amounts
17  into the State and Local Sales Tax Reform Fund, the Build
18  Illinois Fund, the McCormick Place Expansion Project Fund, the
19  Illinois Tax Increment Fund, the Energy Infrastructure Fund,
20  and the Tax Compliance and Administration Fund as provided in
21  this Section, the Department shall pay each month into the
22  Road Fund the amount estimated to represent 64% of the net
23  revenue realized from the taxes imposed on motor fuel and
24  gasohol. Beginning on July 1, 2025, subject to the payment of
25  amounts into the State and Local Sales Tax Reform Fund, the
26  Build Illinois Fund, the McCormick Place Expansion Project

 

 

  HB3201 - 58 - LRB103 29494 HLH 55889 b


HB3201- 59 -LRB103 29494 HLH 55889 b   HB3201 - 59 - LRB103 29494 HLH 55889 b
  HB3201 - 59 - LRB103 29494 HLH 55889 b
1  Fund, the Illinois Tax Increment Fund, the Energy
2  Infrastructure Fund, and the Tax Compliance and Administration
3  Fund as provided in this Section, the Department shall pay
4  each month into the Road Fund the amount estimated to
5  represent 80% of the net revenue realized from the taxes
6  imposed on motor fuel and gasohol. As used in this paragraph
7  "motor fuel" has the meaning given to that term in Section 1.1
8  of the Motor Fuel Tax Law, and "gasohol" has the meaning given
9  to that term in Section 3-40 of this Act.
10  Of the remainder of the moneys received by the Department
11  pursuant to this Act, 75% thereof shall be paid into the State
12  Treasury and 25% shall be reserved in a special account and
13  used only for the transfer to the Common School Fund as part of
14  the monthly transfer from the General Revenue Fund in
15  accordance with Section 8a of the State Finance Act.
16  As soon as possible after the first day of each month, upon
17  certification of the Department of Revenue, the Comptroller
18  shall order transferred and the Treasurer shall transfer from
19  the General Revenue Fund to the Motor Fuel Tax Fund an amount
20  equal to 1.7% of 80% of the net revenue realized under this Act
21  for the second preceding month. Beginning April 1, 2000, this
22  transfer is no longer required and shall not be made.
23  Net revenue realized for a month shall be the revenue
24  collected by the State pursuant to this Act, less the amount
25  paid out during that month as refunds to taxpayers for
26  overpayment of liability.

 

 

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  HB3201 - 60 - LRB103 29494 HLH 55889 b
1  For greater simplicity of administration, manufacturers,
2  importers and wholesalers whose products are sold at retail in
3  Illinois by numerous retailers, and who wish to do so, may
4  assume the responsibility for accounting and paying to the
5  Department all tax accruing under this Act with respect to
6  such sales, if the retailers who are affected do not make
7  written objection to the Department to this arrangement.
8  (Source: P.A. 101-10, Article 15, Section 15-10, eff. 6-5-19;
9  101-10, Article 25, Section 25-105, eff. 6-5-19; 101-27, eff.
10  6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
11  101-636, eff. 6-10-20; 102-700, Article 60, Section 60-15,
12  eff. 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
13  102-1019, eff. 1-1-23; revised 12-13-22.)
14  Section 15. The Retailers' Occupation Tax Act is amended
15  by changing Sections 2-8, 2-10, and 3 as follows:
16  (35 ILCS 120/2-8)
17  Sec. 2-8. Sales tax holiday items.
18  (a) Any tangible personal property described in this
19  subsection is a sales tax holiday item and qualifies for the
20  1.25% reduced rate of tax during the sales tax holiday period
21  for the period set forth in Section 2-10 of this Act
22  (hereinafter referred to as the Sales Tax Holiday Period). The
23  reduced rate on these items shall be administered under the
24  provisions of subsection (b) of this Section. The following

 

 

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HB3201- 61 -LRB103 29494 HLH 55889 b   HB3201 - 61 - LRB103 29494 HLH 55889 b
  HB3201 - 61 - LRB103 29494 HLH 55889 b
1  items are subject to the reduced rate:
2  (1) Clothing items that each have a retail selling
3  price of less than $125.
4  "Clothing" means, unless otherwise specified in this
5  Section, all human wearing apparel suitable for general
6  use. "Clothing" does not include clothing accessories,
7  protective equipment, or sport or recreational equipment.
8  "Clothing" includes, but is not limited to: household and
9  shop aprons; athletic supporters; bathing suits and caps;
10  belts and suspenders; boots; coats and jackets; ear muffs;
11  footlets; gloves and mittens for general use; hats and
12  caps; hosiery; insoles for shoes; lab coats; neckties;
13  overshoes; pantyhose; rainwear; rubber pants; sandals;
14  scarves; shoes and shoelaces; slippers; sneakers; socks
15  and stockings; steel-toed shoes; underwear; and school
16  uniforms.
17  "Clothing accessories" means, but is not limited to:
18  briefcases; cosmetics; hair notions, including, but not
19  limited to barrettes, hair bows, and hair nets; handbags;
20  handkerchiefs; jewelry; non-prescription sunglasses;
21  umbrellas; wallets; watches; and wigs and hair pieces.
22  "Protective equipment" means, but is not limited to:
23  breathing masks; clean room apparel and equipment; ear and
24  hearing protectors; face shields; hard hats; helmets;
25  paint or dust respirators; protective gloves; safety
26  glasses and goggles; safety belts; tool belts; and

 

 

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HB3201- 62 -LRB103 29494 HLH 55889 b   HB3201 - 62 - LRB103 29494 HLH 55889 b
  HB3201 - 62 - LRB103 29494 HLH 55889 b
1  welder's gloves and masks.
2  "Sport or recreational equipment" means, but is not
3  limited to: ballet and tap shoes; cleated or spiked
4  athletic shoes; gloves, including, but not limited to,
5  baseball, bowling, boxing, hockey, and golf gloves;
6  goggles; hand and elbow guards; life preservers and vests;
7  mouth guards; roller and ice skates; shin guards; shoulder
8  pads; ski boots; waders; and wetsuits and fins.
9  (2) School supplies. "School supplies" means, unless
10  otherwise specified in this Section, items used by a
11  student in a course of study. The purchase of school
12  supplies for use by persons other than students for use in
13  a course of study are not eligible for the reduced rate of
14  tax. "School supplies" do not include school art supplies;
15  school instructional materials; cameras; film and memory
16  cards; videocameras, tapes, and videotapes; computers;
17  cell phones; Personal Digital Assistants (PDAs); handheld
18  electronic schedulers; and school computer supplies.
19  "School supplies" includes, but is not limited to:
20  binders; book bags; calculators; cellophane tape;
21  blackboard chalk; compasses; composition books; crayons;
22  erasers; expandable, pocket, plastic, and manila folders;
23  glue, paste, and paste sticks; highlighters; index cards;
24  index card boxes; legal pads; lunch boxes; markers;
25  notebooks; paper, including loose leaf ruled notebook
26  paper, copy paper, graph paper, tracing paper, manila

 

 

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1  paper, colored paper, poster board, and construction
2  paper; pencils; pencil leads; pens; ink and ink refills
3  for pens; pencil boxes and other school supply boxes;
4  pencil sharpeners; protractors; rulers; scissors; and
5  writing tablets.
6  "School art supply" means an item commonly used by a
7  student in a course of study for artwork and includes only
8  the following items: clay and glazes; acrylic, tempera,
9  and oil paint; paintbrushes for artwork; sketch and
10  drawing pads; and watercolors.
11  "School instructional material" means written material
12  commonly used by a student in a course of study as a
13  reference and to learn the subject being taught and
14  includes only the following items: reference books;
15  reference maps and globes; textbooks; and workbooks.
16  "School computer supply" means an item commonly used
17  by a student in a course of study in which a computer is
18  used and applies only to the following items: flashdrives
19  and other computer data storage devices; data storage
20  media, such as diskettes and compact disks; boxes and
21  cases for disk storage; external ports or drives; computer
22  cases; computer cables; computer printers; and printer
23  cartridges, toner, and ink.
24  (b) Administration. Notwithstanding any other provision of
25  this Act, the reduced rate of tax under Section 3-10 of this
26  Act for clothing and school supplies shall be administered by

 

 

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1  the Department under the provisions of this subsection (b).
2  (1) Bundled sales. Items that qualify for the reduced
3  rate of tax that are bundled together with items that do
4  not qualify for the reduced rate of tax and that are sold
5  for one itemized price will be subject to the reduced rate
6  of tax only if the value of the items that qualify for the
7  reduced rate of tax exceeds the value of the items that do
8  not qualify for the reduced rate of tax.
9  (2) Coupons and discounts. An unreimbursed discount by
10  the seller reduces the sales price of the property so that
11  the discounted sales price determines whether the sales
12  price is within a sales tax holiday price threshold. A
13  coupon or other reduction in the sales price is treated as
14  a discount if the seller is not reimbursed for the coupon
15  or reduction amount by a third party.
16  (3) Splitting of items normally sold together.
17  Articles that are normally sold as a single unit must
18  continue to be sold in that manner. Such articles cannot
19  be priced separately and sold as individual items in order
20  to obtain the reduced rate of tax. For example, a pair of
21  shoes cannot have each shoe sold separately so that the
22  sales price of each shoe is within a sales tax holiday
23  price threshold.
24  (4) Rain checks. A rain check is a procedure that
25  allows a customer to purchase an item at a certain price at
26  a later time because the particular item was out of stock.

 

 

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1  Eligible property that customers purchase during the Sales
2  Tax Holiday Period with the use of a rain check will
3  qualify for the reduced rate of tax regardless of when the
4  rain check was issued. Issuance of a rain check during the
5  Sales Tax Holiday Period will not qualify eligible
6  property for the reduced rate of tax if the property is
7  actually purchased after the Sales Tax Holiday Period.
8  (5) Exchanges. The procedure for an exchange in
9  regards to a sales tax holiday is as follows:
10  (A) If a customer purchases an item of eligible
11  property during the Sales Tax Holiday Period, but
12  later exchanges the item for a similar eligible item,
13  even if a different size, different color, or other
14  feature, no additional tax is due even if the exchange
15  is made after the Sales Tax Holiday Period.
16  (B) If a customer purchases an item of eligible
17  property during the Sales Tax Holiday Period, but
18  after the Sales Tax Holiday Period has ended, the
19  customer returns the item and receives credit on the
20  purchase of a different item, the 6.25% general
21  merchandise sales tax rate is due on the sale of the
22  newly purchased item.
23  (C) If a customer purchases an item of eligible
24  property before the Sales Tax Holiday Period, but
25  during the Sales Tax Holiday Period the customer
26  returns the item and receives credit on the purchase

 

 

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1  of a different item of eligible property, the reduced
2  rate of tax is due on the sale of the new item if the
3  new item is purchased during the Sales Tax Holiday
4  Period.
5  (6) (Blank).
6  (7) Order date and back orders. For the purpose of a
7  sales tax holiday, eligible property qualifies for the
8  reduced rate of tax if: (i) the item is both delivered to
9  and paid for by the customer during the Sales Tax Holiday
10  Period or (ii) the customer orders and pays for the item
11  and the seller accepts the order during the Sales Tax
12  Holiday Period for immediate shipment, even if delivery is
13  made after the Sales Tax Holiday Period. The seller
14  accepts an order when the seller has taken action to fill
15  the order for immediate shipment. Actions to fill an order
16  include placement of an "in date" stamp on an order or
17  assignment of an "order number" to an order within the
18  Sales Tax Holiday Period. An order is for immediate
19  shipment when the customer does not request delayed
20  shipment. An order is for immediate shipment
21  notwithstanding that the shipment may be delayed because
22  of a backlog of orders or because stock is currently
23  unavailable to, or on back order by, the seller.
24  (8) Returns. For a 60-day period immediately after the
25  Sales Tax Holiday Period, if a customer returns an item
26  that would qualify for the reduced rate of tax, credit for

 

 

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1  or refund of sales tax shall be given only at the reduced
2  rate unless the customer provides a receipt or invoice
3  that shows tax was paid at the 6.25% general merchandise
4  rate, or the seller has sufficient documentation to show
5  that tax was paid at the 6.25% general merchandise rate on
6  the specific item. This 60-day period is set solely for
7  the purpose of designating a time period during which the
8  customer must provide documentation that shows that the
9  appropriate sales tax rate was paid on returned
10  merchandise. The 60-day period is not intended to change a
11  seller's policy on the time period during which the seller
12  will accept returns.
13  (c) The Department may implement the provisions of this
14  Section through the use of emergency rules, along with
15  permanent rules filed concurrently with such emergency rules,
16  in accordance with the provisions of Section 5-45 of the
17  Illinois Administrative Procedure Act. For purposes of the
18  Illinois Administrative Procedure Act, the adoption of rules
19  to implement the provisions of this Section shall be deemed an
20  emergency and necessary for the public interest, safety, and
21  welfare.
22  (d) As used in this Section, "sales tax holiday period"
23  means:
24  (1) from August 6, 2010 through August 15, 2010;
25  (2) from August 5, 2022 through August 14, 2022; and
26  (3) from August 5, 2023 through August 14, 2023.

 

 

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1  (Source: P.A. 102-700, eff. 4-19-22.)
2  (35 ILCS 120/2-10)
3  Sec. 2-10. Rate of tax. Unless otherwise provided in this
4  Section, the tax imposed by this Act is at the rate of 6.25% of
5  gross receipts from sales of tangible personal property made
6  in the course of business.
7  Beginning on July 1, 2000 and through December 31, 2000,
8  with respect to motor fuel, as defined in Section 1.1 of the
9  Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
10  the Use Tax Act, the tax is imposed at the rate of 1.25%.
11  During the sales tax holiday period set forth in Section
12  2-8, Beginning on August 6, 2010 through August 15, 2010, and
13  beginning again on August 5, 2022 through August 14, 2022,
14  with respect to sales tax holiday items as defined in Section
15  2-8 of this Act, the tax is imposed at the rate of 1.25%.
16  Within 14 days after July 1, 2000 (the effective date of
17  Public Act 91-872) this amendatory Act of the 91st General
18  Assembly, each retailer of motor fuel and gasohol shall cause
19  the following notice to be posted in a prominently visible
20  place on each retail dispensing device that is used to
21  dispense motor fuel or gasohol in the State of Illinois: "As of
22  July 1, 2000, the State of Illinois has eliminated the State's
23  share of sales tax on motor fuel and gasohol through December
24  31, 2000. The price on this pump should reflect the
25  elimination of the tax." The notice shall be printed in bold

 

 

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1  print on a sign that is no smaller than 4 inches by 8 inches.
2  The sign shall be clearly visible to customers. Any retailer
3  who fails to post or maintain a required sign through December
4  31, 2000 is guilty of a petty offense for which the fine shall
5  be $500 per day per each retail premises where a violation
6  occurs.
7  With respect to gasohol, as defined in the Use Tax Act, the
8  tax imposed by this Act applies to (i) 70% of the proceeds of
9  sales made on or after January 1, 1990, and before July 1,
10  2003, (ii) 80% of the proceeds of sales made on or after July
11  1, 2003 and on or before July 1, 2017, and (iii) 100% of the
12  proceeds of sales made thereafter. If, at any time, however,
13  the tax under this Act on sales of gasohol, as defined in the
14  Use Tax Act, is imposed at the rate of 1.25%, then the tax
15  imposed by this Act applies to 100% of the proceeds of sales of
16  gasohol made during that time.
17  With respect to majority blended ethanol fuel, as defined
18  in the Use Tax Act, the tax imposed by this Act does not apply
19  to the proceeds of sales made on or after July 1, 2003 and on
20  or before December 31, 2023 but applies to 100% of the proceeds
21  of sales made thereafter.
22  With respect to biodiesel blends, as defined in the Use
23  Tax Act, with no less than 1% and no more than 10% biodiesel,
24  the tax imposed by this Act applies to (i) 80% of the proceeds
25  of sales made on or after July 1, 2003 and on or before
26  December 31, 2018 and (ii) 100% of the proceeds of sales made

 

 

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1  after December 31, 2018 and before January 1, 2024. On and
2  after January 1, 2024 and on or before December 31, 2030, the
3  taxation of biodiesel, renewable diesel, and biodiesel blends
4  shall be as provided in Section 3-5.1 of the Use Tax Act. If,
5  at any time, however, the tax under this Act on sales of
6  biodiesel blends, as defined in the Use Tax Act, with no less
7  than 1% and no more than 10% biodiesel is imposed at the rate
8  of 1.25%, then the tax imposed by this Act applies to 100% of
9  the proceeds of sales of biodiesel blends with no less than 1%
10  and no more than 10% biodiesel made during that time.
11  With respect to biodiesel, as defined in the Use Tax Act,
12  and biodiesel blends, as defined in the Use Tax Act, with more
13  than 10% but no more than 99% biodiesel, the tax imposed by
14  this Act does not apply to the proceeds of sales made on or
15  after July 1, 2003 and on or before December 31, 2023. On and
16  after January 1, 2024 and on or before December 31, 2030, the
17  taxation of biodiesel, renewable diesel, and biodiesel blends
18  shall be as provided in Section 3-5.1 of the Use Tax Act.
19  Until July 1, 2022 and beginning again on July 1, 2023,
20  with respect to food for human consumption that is to be
21  consumed off the premises where it is sold (other than
22  alcoholic beverages, food consisting of or infused with adult
23  use cannabis, soft drinks, and food that has been prepared for
24  immediate consumption), the tax is imposed at the rate of 1%.
25  Beginning July 1, 2022 and until July 1, 2023, with respect to
26  food for human consumption that is to be consumed off the

 

 

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1  premises where it is sold (other than alcoholic beverages,
2  food consisting of or infused with adult use cannabis, soft
3  drinks, and food that has been prepared for immediate
4  consumption), the tax is imposed at the rate of 0%.
5  With respect to prescription and nonprescription
6  medicines, drugs, medical appliances, products classified as
7  Class III medical devices by the United States Food and Drug
8  Administration that are used for cancer treatment pursuant to
9  a prescription, as well as any accessories and components
10  related to those devices, modifications to a motor vehicle for
11  the purpose of rendering it usable by a person with a
12  disability, and insulin, blood sugar testing materials,
13  syringes, and needles used by human diabetics, the tax is
14  imposed at the rate of 1%. For the purposes of this Section,
15  until September 1, 2009: the term "soft drinks" means any
16  complete, finished, ready-to-use, non-alcoholic drink, whether
17  carbonated or not, including, but not limited to, soda water,
18  cola, fruit juice, vegetable juice, carbonated water, and all
19  other preparations commonly known as soft drinks of whatever
20  kind or description that are contained in any closed or sealed
21  bottle, can, carton, or container, regardless of size; but
22  "soft drinks" does not include coffee, tea, non-carbonated
23  water, infant formula, milk or milk products as defined in the
24  Grade A Pasteurized Milk and Milk Products Act, or drinks
25  containing 50% or more natural fruit or vegetable juice.
26  Notwithstanding any other provisions of this Act,

 

 

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1  beginning September 1, 2009, "soft drinks" means non-alcoholic
2  beverages that contain natural or artificial sweeteners. "Soft
3  drinks" does do not include beverages that contain milk or
4  milk products, soy, rice or similar milk substitutes, or
5  greater than 50% of vegetable or fruit juice by volume.
6  Until August 1, 2009, and notwithstanding any other
7  provisions of this Act, "food for human consumption that is to
8  be consumed off the premises where it is sold" includes all
9  food sold through a vending machine, except soft drinks and
10  food products that are dispensed hot from a vending machine,
11  regardless of the location of the vending machine. Beginning
12  August 1, 2009, and notwithstanding any other provisions of
13  this Act, "food for human consumption that is to be consumed
14  off the premises where it is sold" includes all food sold
15  through a vending machine, except soft drinks, candy, and food
16  products that are dispensed hot from a vending machine,
17  regardless of the location of the vending machine.
18  Notwithstanding any other provisions of this Act,
19  beginning September 1, 2009, "food for human consumption that
20  is to be consumed off the premises where it is sold" does not
21  include candy. For purposes of this Section, "candy" means a
22  preparation of sugar, honey, or other natural or artificial
23  sweeteners in combination with chocolate, fruits, nuts or
24  other ingredients or flavorings in the form of bars, drops, or
25  pieces. "Candy" does not include any preparation that contains
26  flour or requires refrigeration.

 

 

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1  Notwithstanding any other provisions of this Act,
2  beginning September 1, 2009, "nonprescription medicines and
3  drugs" does not include grooming and hygiene products. For
4  purposes of this Section, "grooming and hygiene products"
5  includes, but is not limited to, soaps and cleaning solutions,
6  shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
7  lotions and screens, unless those products are available by
8  prescription only, regardless of whether the products meet the
9  definition of "over-the-counter-drugs". For the purposes of
10  this paragraph, "over-the-counter-drug" means a drug for human
11  use that contains a label that identifies the product as a drug
12  as required by 21 CFR C.F.R.  201.66. The
13  "over-the-counter-drug" label includes:
14  (A) a A "Drug Facts" panel; or
15  (B) a A statement of the "active ingredient(s)" with a
16  list of those ingredients contained in the compound,
17  substance or preparation.
18  Beginning on January 1, 2014 (the effective date of Public
19  Act 98-122) this amendatory Act of the 98th General Assembly,
20  "prescription and nonprescription medicines and drugs"
21  includes medical cannabis purchased from a registered
22  dispensing organization under the Compassionate Use of Medical
23  Cannabis Program Act.
24  As used in this Section, "adult use cannabis" means
25  cannabis subject to tax under the Cannabis Cultivation
26  Privilege Tax Law and the Cannabis Purchaser Excise Tax Law

 

 

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1  and does not include cannabis subject to tax under the
2  Compassionate Use of Medical Cannabis Program Act.
3  (Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
4  102-4, eff. 4-27-21; 102-700, Article 20, Section 20-20, eff.
5  4-19-22; 102-700, Article 60, Section 60-30, eff. 4-19-22;
6  102-700, Article 65, Section 65-10, eff. 4-19-22; revised
7  6-1-22.)
8  (35 ILCS 120/3) (from Ch. 120, par. 442)
9  Sec. 3. Except as provided in this Section, on or before
10  the twentieth day of each calendar month, every person engaged
11  in the business of selling tangible personal property at
12  retail in this State during the preceding calendar month shall
13  file a return with the Department, stating:
14  1. The name of the seller;
15  2. His residence address and the address of his
16  principal place of business and the address of the
17  principal place of business (if that is a different
18  address) from which he engages in the business of selling
19  tangible personal property at retail in this State;
20  3. Total amount of receipts received by him during the
21  preceding calendar month or quarter, as the case may be,
22  from sales of tangible personal property, and from
23  services furnished, by him during such preceding calendar
24  month or quarter;
25  4. Total amount received by him during the preceding

 

 

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1  calendar month or quarter on charge and time sales of
2  tangible personal property, and from services furnished,
3  by him prior to the month or quarter for which the return
4  is filed;
5  5. Deductions allowed by law;
6  6. Gross receipts which were received by him during
7  the preceding calendar month or quarter and upon the basis
8  of which the tax is imposed, including gross receipts on
9  food for human consumption that is to be consumed off the
10  premises where it is sold (other than alcoholic beverages,
11  food consisting of or infused with adult use cannabis,
12  soft drinks, and food that has been prepared for immediate
13  consumption) which were received during the preceding
14  calendar month or quarter and upon which tax would have
15  been due but for the 0% rate imposed under Public Act
16  102-700 this amendatory Act of the 102nd General Assembly;
17  7. The amount of credit provided in Section 2d of this
18  Act;
19  8. The amount of tax due, including the amount of tax
20  that would have been due on food for human consumption
21  that is to be consumed off the premises where it is sold
22  (other than alcoholic beverages, food consisting of or
23  infused with adult use cannabis, soft drinks, and food
24  that has been prepared for immediate consumption) but for
25  the 0% rate imposed under Public Act 102-700 this
26  amendatory Act of the 102nd General Assembly;

 

 

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1  9. The signature of the taxpayer; and
2  10. Such other reasonable information as the
3  Department may require.
4  On and after January 1, 2018, except for returns required
5  to be filed prior to January 1, 2023 for motor vehicles,
6  watercraft, aircraft, and trailers that are required to be
7  registered with an agency of this State, with respect to
8  retailers whose annual gross receipts average $20,000 or more,
9  all returns required to be filed pursuant to this Act shall be
10  filed electronically. On and after January 1, 2023, with
11  respect to retailers whose annual gross receipts average
12  $20,000 or more, all returns required to be filed pursuant to
13  this Act, including, but not limited to, returns for motor
14  vehicles, watercraft, aircraft, and trailers that are required
15  to be registered with an agency of this State, shall be filed
16  electronically. Retailers who demonstrate that they do not
17  have access to the Internet or demonstrate hardship in filing
18  electronically may petition the Department to waive the
19  electronic filing requirement.
20  If a taxpayer fails to sign a return within 30 days after
21  the proper notice and demand for signature by the Department,
22  the return shall be considered valid and any amount shown to be
23  due on the return shall be deemed assessed.
24  Each return shall be accompanied by the statement of
25  prepaid tax issued pursuant to Section 2e for which credit is
26  claimed.

 

 

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1  Prior to October 1, 2003, and on and after September 1,
2  2004 a retailer may accept a Manufacturer's Purchase Credit
3  certification from a purchaser in satisfaction of Use Tax as
4  provided in Section 3-85 of the Use Tax Act if the purchaser
5  provides the appropriate documentation as required by Section
6  3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
7  certification, accepted by a retailer prior to October 1, 2003
8  and on and after September 1, 2004 as provided in Section 3-85
9  of the Use Tax Act, may be used by that retailer to satisfy
10  Retailers' Occupation Tax liability in the amount claimed in
11  the certification, not to exceed 6.25% of the receipts subject
12  to tax from a qualifying purchase. A Manufacturer's Purchase
13  Credit reported on any original or amended return filed under
14  this Act after October 20, 2003 for reporting periods prior to
15  September 1, 2004 shall be disallowed. Manufacturer's Purchase
16  Credit reported on annual returns due on or after January 1,
17  2005 will be disallowed for periods prior to September 1,
18  2004. No Manufacturer's Purchase Credit may be used after
19  September 30, 2003 through August 31, 2004 to satisfy any tax
20  liability imposed under this Act, including any audit
21  liability.
22  The Department may require returns to be filed on a
23  quarterly basis. If so required, a return for each calendar
24  quarter shall be filed on or before the twentieth day of the
25  calendar month following the end of such calendar quarter. The
26  taxpayer shall also file a return with the Department for each

 

 

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1  of the first two months of each calendar quarter, on or before
2  the twentieth day of the following calendar month, stating:
3  1. The name of the seller;
4  2. The address of the principal place of business from
5  which he engages in the business of selling tangible
6  personal property at retail in this State;
7  3. The total amount of taxable receipts received by
8  him during the preceding calendar month from sales of
9  tangible personal property by him during such preceding
10  calendar month, including receipts from charge and time
11  sales, but less all deductions allowed by law;
12  4. The amount of credit provided in Section 2d of this
13  Act;
14  5. The amount of tax due; and
15  6. Such other reasonable information as the Department
16  may require.
17  Every person engaged in the business of selling aviation
18  fuel at retail in this State during the preceding calendar
19  month shall, instead of reporting and paying tax as otherwise
20  required by this Section, report and pay such tax on a separate
21  aviation fuel tax return. The requirements related to the
22  return shall be as otherwise provided in this Section.
23  Notwithstanding any other provisions of this Act to the
24  contrary, retailers selling aviation fuel shall file all
25  aviation fuel tax returns and shall make all aviation fuel tax
26  payments by electronic means in the manner and form required

 

 

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1  by the Department. For purposes of this Section, "aviation
2  fuel" means jet fuel and aviation gasoline.
3  Beginning on October 1, 2003, any person who is not a
4  licensed distributor, importing distributor, or manufacturer,
5  as defined in the Liquor Control Act of 1934, but is engaged in
6  the business of selling, at retail, alcoholic liquor shall
7  file a statement with the Department of Revenue, in a format
8  and at a time prescribed by the Department, showing the total
9  amount paid for alcoholic liquor purchased during the
10  preceding month and such other information as is reasonably
11  required by the Department. The Department may adopt rules to
12  require that this statement be filed in an electronic or
13  telephonic format. Such rules may provide for exceptions from
14  the filing requirements of this paragraph. For the purposes of
15  this paragraph, the term "alcoholic liquor" shall have the
16  meaning prescribed in the Liquor Control Act of 1934.
17  Beginning on October 1, 2003, every distributor, importing
18  distributor, and manufacturer of alcoholic liquor as defined
19  in the Liquor Control Act of 1934, shall file a statement with
20  the Department of Revenue, no later than the 10th day of the
21  month for the preceding month during which transactions
22  occurred, by electronic means, showing the total amount of
23  gross receipts from the sale of alcoholic liquor sold or
24  distributed during the preceding month to purchasers;
25  identifying the purchaser to whom it was sold or distributed;
26  the purchaser's tax registration number; and such other

 

 

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1  information reasonably required by the Department. A
2  distributor, importing distributor, or manufacturer of
3  alcoholic liquor must personally deliver, mail, or provide by
4  electronic means to each retailer listed on the monthly
5  statement a report containing a cumulative total of that
6  distributor's, importing distributor's, or manufacturer's
7  total sales of alcoholic liquor to that retailer no later than
8  the 10th day of the month for the preceding month during which
9  the transaction occurred. The distributor, importing
10  distributor, or manufacturer shall notify the retailer as to
11  the method by which the distributor, importing distributor, or
12  manufacturer will provide the sales information. If the
13  retailer is unable to receive the sales information by
14  electronic means, the distributor, importing distributor, or
15  manufacturer shall furnish the sales information by personal
16  delivery or by mail. For purposes of this paragraph, the term
17  "electronic means" includes, but is not limited to, the use of
18  a secure Internet website, e-mail, or facsimile.
19  If a total amount of less than $1 is payable, refundable or
20  creditable, such amount shall be disregarded if it is less
21  than 50 cents and shall be increased to $1 if it is 50 cents or
22  more.
23  Notwithstanding any other provision of this Act to the
24  contrary, retailers subject to tax on cannabis shall file all
25  cannabis tax returns and shall make all cannabis tax payments
26  by electronic means in the manner and form required by the

 

 

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1  Department.
2  Beginning October 1, 1993, a taxpayer who has an average
3  monthly tax liability of $150,000 or more shall make all
4  payments required by rules of the Department by electronic
5  funds transfer. Beginning October 1, 1994, a taxpayer who has
6  an average monthly tax liability of $100,000 or more shall
7  make all payments required by rules of the Department by
8  electronic funds transfer. Beginning October 1, 1995, a
9  taxpayer who has an average monthly tax liability of $50,000
10  or more shall make all payments required by rules of the
11  Department by electronic funds transfer. Beginning October 1,
12  2000, a taxpayer who has an annual tax liability of $200,000 or
13  more shall make all payments required by rules of the
14  Department by electronic funds transfer. The term "annual tax
15  liability" shall be the sum of the taxpayer's liabilities
16  under this Act, and under all other State and local occupation
17  and use tax laws administered by the Department, for the
18  immediately preceding calendar year. The term "average monthly
19  tax liability" shall be the sum of the taxpayer's liabilities
20  under this Act, and under all other State and local occupation
21  and use tax laws administered by the Department, for the
22  immediately preceding calendar year divided by 12. Beginning
23  on October 1, 2002, a taxpayer who has a tax liability in the
24  amount set forth in subsection (b) of Section 2505-210 of the
25  Department of Revenue Law shall make all payments required by
26  rules of the Department by electronic funds transfer.

 

 

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1  Before August 1 of each year beginning in 1993, the
2  Department shall notify all taxpayers required to make
3  payments by electronic funds transfer. All taxpayers required
4  to make payments by electronic funds transfer shall make those
5  payments for a minimum of one year beginning on October 1.
6  Any taxpayer not required to make payments by electronic
7  funds transfer may make payments by electronic funds transfer
8  with the permission of the Department.
9  All taxpayers required to make payment by electronic funds
10  transfer and any taxpayers authorized to voluntarily make
11  payments by electronic funds transfer shall make those
12  payments in the manner authorized by the Department.
13  The Department shall adopt such rules as are necessary to
14  effectuate a program of electronic funds transfer and the
15  requirements of this Section.
16  Any amount which is required to be shown or reported on any
17  return or other document under this Act shall, if such amount
18  is not a whole-dollar amount, be increased to the nearest
19  whole-dollar amount in any case where the fractional part of a
20  dollar is 50 cents or more, and decreased to the nearest
21  whole-dollar amount where the fractional part of a dollar is
22  less than 50 cents.
23  If the retailer is otherwise required to file a monthly
24  return and if the retailer's average monthly tax liability to
25  the Department does not exceed $200, the Department may
26  authorize his returns to be filed on a quarter annual basis,

 

 

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1  with the return for January, February and March of a given year
2  being due by April 20 of such year; with the return for April,
3  May and June of a given year being due by July 20 of such year;
4  with the return for July, August and September of a given year
5  being due by October 20 of such year, and with the return for
6  October, November and December of a given year being due by
7  January 20 of the following year.
8  If the retailer is otherwise required to file a monthly or
9  quarterly return and if the retailer's average monthly tax
10  liability with the Department does not exceed $50, the
11  Department may authorize his returns to be filed on an annual
12  basis, with the return for a given year being due by January 20
13  of the following year.
14  Such quarter annual and annual returns, as to form and
15  substance, shall be subject to the same requirements as
16  monthly returns.
17  Notwithstanding any other provision in this Act concerning
18  the time within which a retailer may file his return, in the
19  case of any retailer who ceases to engage in a kind of business
20  which makes him responsible for filing returns under this Act,
21  such retailer shall file a final return under this Act with the
22  Department not more than one month after discontinuing such
23  business.
24  Where the same person has more than one business
25  registered with the Department under separate registrations
26  under this Act, such person may not file each return that is

 

 

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1  due as a single return covering all such registered
2  businesses, but shall file separate returns for each such
3  registered business.
4  In addition, with respect to motor vehicles, watercraft,
5  aircraft, and trailers that are required to be registered with
6  an agency of this State, except as otherwise provided in this
7  Section, every retailer selling this kind of tangible personal
8  property shall file, with the Department, upon a form to be
9  prescribed and supplied by the Department, a separate return
10  for each such item of tangible personal property which the
11  retailer sells, except that if, in the same transaction, (i) a
12  retailer of aircraft, watercraft, motor vehicles or trailers
13  transfers more than one aircraft, watercraft, motor vehicle or
14  trailer to another aircraft, watercraft, motor vehicle
15  retailer or trailer retailer for the purpose of resale or (ii)
16  a retailer of aircraft, watercraft, motor vehicles, or
17  trailers transfers more than one aircraft, watercraft, motor
18  vehicle, or trailer to a purchaser for use as a qualifying
19  rolling stock as provided in Section 2-5 of this Act, then that
20  seller may report the transfer of all aircraft, watercraft,
21  motor vehicles or trailers involved in that transaction to the
22  Department on the same uniform invoice-transaction reporting
23  return form. For purposes of this Section, "watercraft" means
24  a Class 2, Class 3, or Class 4 watercraft as defined in Section
25  3-2 of the Boat Registration and Safety Act, a personal
26  watercraft, or any boat equipped with an inboard motor.

 

 

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1  In addition, with respect to motor vehicles, watercraft,
2  aircraft, and trailers that are required to be registered with
3  an agency of this State, every person who is engaged in the
4  business of leasing or renting such items and who, in
5  connection with such business, sells any such item to a
6  retailer for the purpose of resale is, notwithstanding any
7  other provision of this Section to the contrary, authorized to
8  meet the return-filing requirement of this Act by reporting
9  the transfer of all the aircraft, watercraft, motor vehicles,
10  or trailers transferred for resale during a month to the
11  Department on the same uniform invoice-transaction reporting
12  return form on or before the 20th of the month following the
13  month in which the transfer takes place. Notwithstanding any
14  other provision of this Act to the contrary, all returns filed
15  under this paragraph must be filed by electronic means in the
16  manner and form as required by the Department.
17  Any retailer who sells only motor vehicles, watercraft,
18  aircraft, or trailers that are required to be registered with
19  an agency of this State, so that all retailers' occupation tax
20  liability is required to be reported, and is reported, on such
21  transaction reporting returns and who is not otherwise
22  required to file monthly or quarterly returns, need not file
23  monthly or quarterly returns. However, those retailers shall
24  be required to file returns on an annual basis.
25  The transaction reporting return, in the case of motor
26  vehicles or trailers that are required to be registered with

 

 

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1  an agency of this State, shall be the same document as the
2  Uniform Invoice referred to in Section 5-402 of the Illinois
3  Vehicle Code and must show the name and address of the seller;
4  the name and address of the purchaser; the amount of the
5  selling price including the amount allowed by the retailer for
6  traded-in property, if any; the amount allowed by the retailer
7  for the traded-in tangible personal property, if any, to the
8  extent to which Section 1 of this Act allows an exemption for
9  the value of traded-in property; the balance payable after
10  deducting such trade-in allowance from the total selling
11  price; the amount of tax due from the retailer with respect to
12  such transaction; the amount of tax collected from the
13  purchaser by the retailer on such transaction (or satisfactory
14  evidence that such tax is not due in that particular instance,
15  if that is claimed to be the fact); the place and date of the
16  sale; a sufficient identification of the property sold; such
17  other information as is required in Section 5-402 of the
18  Illinois Vehicle Code, and such other information as the
19  Department may reasonably require.
20  The transaction reporting return in the case of watercraft
21  or aircraft must show the name and address of the seller; the
22  name and address of the purchaser; the amount of the selling
23  price including the amount allowed by the retailer for
24  traded-in property, if any; the amount allowed by the retailer
25  for the traded-in tangible personal property, if any, to the
26  extent to which Section 1 of this Act allows an exemption for

 

 

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1  the value of traded-in property; the balance payable after
2  deducting such trade-in allowance from the total selling
3  price; the amount of tax due from the retailer with respect to
4  such transaction; the amount of tax collected from the
5  purchaser by the retailer on such transaction (or satisfactory
6  evidence that such tax is not due in that particular instance,
7  if that is claimed to be the fact); the place and date of the
8  sale, a sufficient identification of the property sold, and
9  such other information as the Department may reasonably
10  require.
11  Such transaction reporting return shall be filed not later
12  than 20 days after the day of delivery of the item that is
13  being sold, but may be filed by the retailer at any time sooner
14  than that if he chooses to do so. The transaction reporting
15  return and tax remittance or proof of exemption from the
16  Illinois use tax may be transmitted to the Department by way of
17  the State agency with which, or State officer with whom the
18  tangible personal property must be titled or registered (if
19  titling or registration is required) if the Department and
20  such agency or State officer determine that this procedure
21  will expedite the processing of applications for title or
22  registration.
23  With each such transaction reporting return, the retailer
24  shall remit the proper amount of tax due (or shall submit
25  satisfactory evidence that the sale is not taxable if that is
26  the case), to the Department or its agents, whereupon the

 

 

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1  Department shall issue, in the purchaser's name, a use tax
2  receipt (or a certificate of exemption if the Department is
3  satisfied that the particular sale is tax exempt) which such
4  purchaser may submit to the agency with which, or State
5  officer with whom, he must title or register the tangible
6  personal property that is involved (if titling or registration
7  is required) in support of such purchaser's application for an
8  Illinois certificate or other evidence of title or
9  registration to such tangible personal property.
10  No retailer's failure or refusal to remit tax under this
11  Act precludes a user, who has paid the proper tax to the
12  retailer, from obtaining his certificate of title or other
13  evidence of title or registration (if titling or registration
14  is required) upon satisfying the Department that such user has
15  paid the proper tax (if tax is due) to the retailer. The
16  Department shall adopt appropriate rules to carry out the
17  mandate of this paragraph.
18  If the user who would otherwise pay tax to the retailer
19  wants the transaction reporting return filed and the payment
20  of the tax or proof of exemption made to the Department before
21  the retailer is willing to take these actions and such user has
22  not paid the tax to the retailer, such user may certify to the
23  fact of such delay by the retailer and may (upon the Department
24  being satisfied of the truth of such certification) transmit
25  the information required by the transaction reporting return
26  and the remittance for tax or proof of exemption directly to

 

 

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1  the Department and obtain his tax receipt or exemption
2  determination, in which event the transaction reporting return
3  and tax remittance (if a tax payment was required) shall be
4  credited by the Department to the proper retailer's account
5  with the Department, but without the 2.1% or 1.75% discount
6  provided for in this Section being allowed. When the user pays
7  the tax directly to the Department, he shall pay the tax in the
8  same amount and in the same form in which it would be remitted
9  if the tax had been remitted to the Department by the retailer.
10  Refunds made by the seller during the preceding return
11  period to purchasers, on account of tangible personal property
12  returned to the seller, shall be allowed as a deduction under
13  subdivision 5 of his monthly or quarterly return, as the case
14  may be, in case the seller had theretofore included the
15  receipts from the sale of such tangible personal property in a
16  return filed by him and had paid the tax imposed by this Act
17  with respect to such receipts.
18  Where the seller is a corporation, the return filed on
19  behalf of such corporation shall be signed by the president,
20  vice-president, secretary or treasurer or by the properly
21  accredited agent of such corporation.
22  Where the seller is a limited liability company, the
23  return filed on behalf of the limited liability company shall
24  be signed by a manager, member, or properly accredited agent
25  of the limited liability company.
26  Except as provided in this Section, the retailer filing

 

 

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1  the return under this Section shall, at the time of filing such
2  return, pay to the Department the amount of tax imposed by this
3  Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
4  on and after January 1, 1990, or $5 per calendar year,
5  whichever is greater, which is allowed to reimburse the
6  retailer for the expenses incurred in keeping records,
7  preparing and filing returns, remitting the tax and supplying
8  data to the Department on request. On and after January 1,
9  2021, a certified service provider, as defined in the Leveling
10  the Playing Field for Illinois Retail Act, filing the return
11  under this Section on behalf of a remote retailer shall, at the
12  time of such return, pay to the Department the amount of tax
13  imposed by this Act less a discount of 1.75%. A remote retailer
14  using a certified service provider to file a return on its
15  behalf, as provided in the Leveling the Playing Field for
16  Illinois Retail Act, is not eligible for the discount. When
17  determining the discount allowed under this Section, retailers
18  shall include the amount of tax that would have been due at the
19  1% rate but for the 0% rate imposed under Public Act 102-700
20  this amendatory Act of the 102nd General Assembly. When
21  determining the discount allowed under this Section, retailers
22  shall include the amount of tax that would have been due at the
23  6.25% rate but for the 1.25% rate imposed on sales tax holiday
24  items during the sales tax holiday period set forth in Section
25  2-8 under this amendatory Act of the 102nd General Assembly.
26  The discount under this Section is not allowed for the 1.25%

 

 

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1  portion of taxes paid on aviation fuel that is subject to the
2  revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
3  47133. Any prepayment made pursuant to Section 2d of this Act
4  shall be included in the amount on which such 2.1% or 1.75%
5  discount is computed. In the case of retailers who report and
6  pay the tax on a transaction by transaction basis, as provided
7  in this Section, such discount shall be taken with each such
8  tax remittance instead of when such retailer files his
9  periodic return. The discount allowed under this Section is
10  allowed only for returns that are filed in the manner required
11  by this Act. The Department may disallow the discount for
12  retailers whose certificate of registration is revoked at the
13  time the return is filed, but only if the Department's
14  decision to revoke the certificate of registration has become
15  final.
16  Before October 1, 2000, if the taxpayer's average monthly
17  tax liability to the Department under this Act, the Use Tax
18  Act, the Service Occupation Tax Act, and the Service Use Tax
19  Act, excluding any liability for prepaid sales tax to be
20  remitted in accordance with Section 2d of this Act, was
21  $10,000 or more during the preceding 4 complete calendar
22  quarters, he shall file a return with the Department each
23  month by the 20th day of the month next following the month
24  during which such tax liability is incurred and shall make
25  payments to the Department on or before the 7th, 15th, 22nd and
26  last day of the month during which such liability is incurred.

 

 

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1  On and after October 1, 2000, if the taxpayer's average
2  monthly tax liability to the Department under this Act, the
3  Use Tax Act, the Service Occupation Tax Act, and the Service
4  Use Tax Act, excluding any liability for prepaid sales tax to
5  be remitted in accordance with Section 2d of this Act, was
6  $20,000 or more during the preceding 4 complete calendar
7  quarters, he shall file a return with the Department each
8  month by the 20th day of the month next following the month
9  during which such tax liability is incurred and shall make
10  payment to the Department on or before the 7th, 15th, 22nd and
11  last day of the month during which such liability is incurred.
12  If the month during which such tax liability is incurred began
13  prior to January 1, 1985, each payment shall be in an amount
14  equal to 1/4 of the taxpayer's actual liability for the month
15  or an amount set by the Department not to exceed 1/4 of the
16  average monthly liability of the taxpayer to the Department
17  for the preceding 4 complete calendar quarters (excluding the
18  month of highest liability and the month of lowest liability
19  in such 4 quarter period). If the month during which such tax
20  liability is incurred begins on or after January 1, 1985 and
21  prior to January 1, 1987, each payment shall be in an amount
22  equal to 22.5% of the taxpayer's actual liability for the
23  month or 27.5% of the taxpayer's liability for the same
24  calendar month of the preceding year. If the month during
25  which such tax liability is incurred begins on or after
26  January 1, 1987 and prior to January 1, 1988, each payment

 

 

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1  shall be in an amount equal to 22.5% of the taxpayer's actual
2  liability for the month or 26.25% of the taxpayer's liability
3  for the same calendar month of the preceding year. If the month
4  during which such tax liability is incurred begins on or after
5  January 1, 1988, and prior to January 1, 1989, or begins on or
6  after January 1, 1996, each payment shall be in an amount equal
7  to 22.5% of the taxpayer's actual liability for the month or
8  25% of the taxpayer's liability for the same calendar month of
9  the preceding year. If the month during which such tax
10  liability is incurred begins on or after January 1, 1989, and
11  prior to January 1, 1996, each payment shall be in an amount
12  equal to 22.5% of the taxpayer's actual liability for the
13  month or 25% of the taxpayer's liability for the same calendar
14  month of the preceding year or 100% of the taxpayer's actual
15  liability for the quarter monthly reporting period. The amount
16  of such quarter monthly payments shall be credited against the
17  final tax liability of the taxpayer's return for that month.
18  Before October 1, 2000, once applicable, the requirement of
19  the making of quarter monthly payments to the Department by
20  taxpayers having an average monthly tax liability of $10,000
21  or more as determined in the manner provided above shall
22  continue until such taxpayer's average monthly liability to
23  the Department during the preceding 4 complete calendar
24  quarters (excluding the month of highest liability and the
25  month of lowest liability) is less than $9,000, or until such
26  taxpayer's average monthly liability to the Department as

 

 

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1  computed for each calendar quarter of the 4 preceding complete
2  calendar quarter period is less than $10,000. However, if a
3  taxpayer can show the Department that a substantial change in
4  the taxpayer's business has occurred which causes the taxpayer
5  to anticipate that his average monthly tax liability for the
6  reasonably foreseeable future will fall below the $10,000
7  threshold stated above, then such taxpayer may petition the
8  Department for a change in such taxpayer's reporting status.
9  On and after October 1, 2000, once applicable, the requirement
10  of the making of quarter monthly payments to the Department by
11  taxpayers having an average monthly tax liability of $20,000
12  or more as determined in the manner provided above shall
13  continue until such taxpayer's average monthly liability to
14  the Department during the preceding 4 complete calendar
15  quarters (excluding the month of highest liability and the
16  month of lowest liability) is less than $19,000 or until such
17  taxpayer's average monthly liability to the Department as
18  computed for each calendar quarter of the 4 preceding complete
19  calendar quarter period is less than $20,000. However, if a
20  taxpayer can show the Department that a substantial change in
21  the taxpayer's business has occurred which causes the taxpayer
22  to anticipate that his average monthly tax liability for the
23  reasonably foreseeable future will fall below the $20,000
24  threshold stated above, then such taxpayer may petition the
25  Department for a change in such taxpayer's reporting status.
26  The Department shall change such taxpayer's reporting status

 

 

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1  unless it finds that such change is seasonal in nature and not
2  likely to be long term. Quarter monthly payment status shall
3  be determined under this paragraph as if the rate reduction to
4  0% in Public Act 102-700 this amendatory Act of the 102nd
5  General Assembly on food for human consumption that is to be
6  consumed off the premises where it is sold (other than
7  alcoholic beverages, food consisting of or infused with adult
8  use cannabis, soft drinks, and food that has been prepared for
9  immediate consumption) had not occurred. For quarter monthly
10  payments due under this paragraph on or after July 1, 2023 and
11  through June 30, 2024, "25% of the taxpayer's liability for
12  the same calendar month of the preceding year" shall be
13  determined as if the rate reduction to 0% in Public Act 102-700
14  this amendatory Act of the 102nd General Assembly had not
15  occurred. Quarter monthly payment status shall be determined
16  under this paragraph as if the rate reduction to 1.25% in
17  Public Act 102-700 and this amendatory Act of the 103rd
18  General Assembly this amendatory Act of the 102nd General
19  Assembly on sales tax holiday items had not occurred. For
20  quarter monthly payments due on or after July 1, 2023 and
21  through June 30, 2025 June 30, 2024, "25% of the taxpayer's
22  liability for the same calendar month of the preceding year"
23  shall be determined as if the rate reduction to 1.25% in Public
24  Act 102-700 and this amendatory Act of the 103rd General
25  Assembly this amendatory Act of the 102nd General Assembly on
26  sales tax holiday items had not occurred. If any such quarter

 

 

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1  monthly payment is not paid at the time or in the amount
2  required by this Section, then the taxpayer shall be liable
3  for penalties and interest on the difference between the
4  minimum amount due as a payment and the amount of such quarter
5  monthly payment actually and timely paid, except insofar as
6  the taxpayer has previously made payments for that month to
7  the Department in excess of the minimum payments previously
8  due as provided in this Section. The Department shall make
9  reasonable rules and regulations to govern the quarter monthly
10  payment amount and quarter monthly payment dates for taxpayers
11  who file on other than a calendar monthly basis.
12  The provisions of this paragraph apply before October 1,
13  2001. Without regard to whether a taxpayer is required to make
14  quarter monthly payments as specified above, any taxpayer who
15  is required by Section 2d of this Act to collect and remit
16  prepaid taxes and has collected prepaid taxes which average in
17  excess of $25,000 per month during the preceding 2 complete
18  calendar quarters, shall file a return with the Department as
19  required by Section 2f and shall make payments to the
20  Department on or before the 7th, 15th, 22nd and last day of the
21  month during which such liability is incurred. If the month
22  during which such tax liability is incurred began prior to
23  September 1, 1985 (the effective date of Public Act 84-221),
24  each payment shall be in an amount not less than 22.5% of the
25  taxpayer's actual liability under Section 2d. If the month
26  during which such tax liability is incurred begins on or after

 

 

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  HB3201 - 97 - LRB103 29494 HLH 55889 b
1  January 1, 1986, each payment shall be in an amount equal to
2  22.5% of the taxpayer's actual liability for the month or
3  27.5% of the taxpayer's liability for the same calendar month
4  of the preceding calendar year. If the month during which such
5  tax liability is incurred begins on or after January 1, 1987,
6  each payment shall be in an amount equal to 22.5% of the
7  taxpayer's actual liability for the month or 26.25% of the
8  taxpayer's liability for the same calendar month of the
9  preceding year. The amount of such quarter monthly payments
10  shall be credited against the final tax liability of the
11  taxpayer's return for that month filed under this Section or
12  Section 2f, as the case may be. Once applicable, the
13  requirement of the making of quarter monthly payments to the
14  Department pursuant to this paragraph shall continue until
15  such taxpayer's average monthly prepaid tax collections during
16  the preceding 2 complete calendar quarters is $25,000 or less.
17  If any such quarter monthly payment is not paid at the time or
18  in the amount required, the taxpayer shall be liable for
19  penalties and interest on such difference, except insofar as
20  the taxpayer has previously made payments for that month in
21  excess of the minimum payments previously due.
22  The provisions of this paragraph apply on and after
23  October 1, 2001. Without regard to whether a taxpayer is
24  required to make quarter monthly payments as specified above,
25  any taxpayer who is required by Section 2d of this Act to
26  collect and remit prepaid taxes and has collected prepaid

 

 

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  HB3201 - 98 - LRB103 29494 HLH 55889 b
1  taxes that average in excess of $20,000 per month during the
2  preceding 4 complete calendar quarters shall file a return
3  with the Department as required by Section 2f and shall make
4  payments to the Department on or before the 7th, 15th, 22nd and
5  last day of the month during which the liability is incurred.
6  Each payment shall be in an amount equal to 22.5% of the
7  taxpayer's actual liability for the month or 25% of the
8  taxpayer's liability for the same calendar month of the
9  preceding year. The amount of the quarter monthly payments
10  shall be credited against the final tax liability of the
11  taxpayer's return for that month filed under this Section or
12  Section 2f, as the case may be. Once applicable, the
13  requirement of the making of quarter monthly payments to the
14  Department pursuant to this paragraph shall continue until the
15  taxpayer's average monthly prepaid tax collections during the
16  preceding 4 complete calendar quarters (excluding the month of
17  highest liability and the month of lowest liability) is less
18  than $19,000 or until such taxpayer's average monthly
19  liability to the Department as computed for each calendar
20  quarter of the 4 preceding complete calendar quarters is less
21  than $20,000. If any such quarter monthly payment is not paid
22  at the time or in the amount required, the taxpayer shall be
23  liable for penalties and interest on such difference, except
24  insofar as the taxpayer has previously made payments for that
25  month in excess of the minimum payments previously due.
26  If any payment provided for in this Section exceeds the

 

 

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  HB3201 - 99 - LRB103 29494 HLH 55889 b
1  taxpayer's liabilities under this Act, the Use Tax Act, the
2  Service Occupation Tax Act and the Service Use Tax Act, as
3  shown on an original monthly return, the Department shall, if
4  requested by the taxpayer, issue to the taxpayer a credit
5  memorandum no later than 30 days after the date of payment. The
6  credit evidenced by such credit memorandum may be assigned by
7  the taxpayer to a similar taxpayer under this Act, the Use Tax
8  Act, the Service Occupation Tax Act or the Service Use Tax Act,
9  in accordance with reasonable rules and regulations to be
10  prescribed by the Department. If no such request is made, the
11  taxpayer may credit such excess payment against tax liability
12  subsequently to be remitted to the Department under this Act,
13  the Use Tax Act, the Service Occupation Tax Act or the Service
14  Use Tax Act, in accordance with reasonable rules and
15  regulations prescribed by the Department. If the Department
16  subsequently determined that all or any part of the credit
17  taken was not actually due to the taxpayer, the taxpayer's
18  2.1% and 1.75% vendor's discount shall be reduced by 2.1% or
19  1.75% of the difference between the credit taken and that
20  actually due, and that taxpayer shall be liable for penalties
21  and interest on such difference.
22  If a retailer of motor fuel is entitled to a credit under
23  Section 2d of this Act which exceeds the taxpayer's liability
24  to the Department under this Act for the month for which the
25  taxpayer is filing a return, the Department shall issue the
26  taxpayer a credit memorandum for the excess.

 

 

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  HB3201 - 100 - LRB103 29494 HLH 55889 b
1  Beginning January 1, 1990, each month the Department shall
2  pay into the Local Government Tax Fund, a special fund in the
3  State treasury which is hereby created, the net revenue
4  realized for the preceding month from the 1% tax imposed under
5  this Act.
6  Beginning January 1, 1990, each month the Department shall
7  pay into the County and Mass Transit District Fund, a special
8  fund in the State treasury which is hereby created, 4% of the
9  net revenue realized for the preceding month from the 6.25%
10  general rate other than aviation fuel sold on or after
11  December 1, 2019. This exception for aviation fuel only
12  applies for so long as the revenue use requirements of 49
13  U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
14  Beginning August 1, 2000, each month the Department shall
15  pay into the County and Mass Transit District Fund 20% of the
16  net revenue realized for the preceding month from the 1.25%
17  rate on the selling price of motor fuel and gasohol. If, in any
18  month, the tax on sales tax holiday items, as defined in
19  Section 2-8, is imposed at the rate of 1.25%, then the
20  Department shall pay 20% of the net revenue realized for that
21  month from the 1.25% rate on the selling price of sales tax
22  holiday items into the County and Mass Transit District Fund.
23  Beginning January 1, 1990, each month the Department shall
24  pay into the Local Government Tax Fund 16% of the net revenue
25  realized for the preceding month from the 6.25% general rate
26  on the selling price of tangible personal property other than

 

 

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  HB3201 - 101 - LRB103 29494 HLH 55889 b
1  aviation fuel sold on or after December 1, 2019. This
2  exception for aviation fuel only applies for so long as the
3  revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
4  47133 are binding on the State.
5  For aviation fuel sold on or after December 1, 2019, each
6  month the Department shall pay into the State Aviation Program
7  Fund 20% of the net revenue realized for the preceding month
8  from the 6.25% general rate on the selling price of aviation
9  fuel, less an amount estimated by the Department to be
10  required for refunds of the 20% portion of the tax on aviation
11  fuel under this Act, which amount shall be deposited into the
12  Aviation Fuel Sales Tax Refund Fund. The Department shall only
13  pay moneys into the State Aviation Program Fund and the
14  Aviation Fuel Sales Tax Refund Fund under this Act for so long
15  as the revenue use requirements of 49 U.S.C. 47107(b) and 49
16  U.S.C. 47133 are binding on the State.
17  Beginning August 1, 2000, each month the Department shall
18  pay into the Local Government Tax Fund 80% of the net revenue
19  realized for the preceding month from the 1.25% rate on the
20  selling price of motor fuel and gasohol. If, in any month, the
21  tax on sales tax holiday items, as defined in Section 2-8, is
22  imposed at the rate of 1.25%, then the Department shall pay 80%
23  of the net revenue realized for that month from the 1.25% rate
24  on the selling price of sales tax holiday items into the Local
25  Government Tax Fund.
26  Beginning October 1, 2009, each month the Department shall

 

 

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  HB3201 - 102 - LRB103 29494 HLH 55889 b
1  pay into the Capital Projects Fund an amount that is equal to
2  an amount estimated by the Department to represent 80% of the
3  net revenue realized for the preceding month from the sale of
4  candy, grooming and hygiene products, and soft drinks that had
5  been taxed at a rate of 1% prior to September 1, 2009 but that
6  are now taxed at 6.25%.
7  Beginning July 1, 2011, each month the Department shall
8  pay into the Clean Air Act Permit Fund 80% of the net revenue
9  realized for the preceding month from the 6.25% general rate
10  on the selling price of sorbents used in Illinois in the
11  process of sorbent injection as used to comply with the
12  Environmental Protection Act or the federal Clean Air Act, but
13  the total payment into the Clean Air Act Permit Fund under this
14  Act and the Use Tax Act shall not exceed $2,000,000 in any
15  fiscal year.
16  Beginning July 1, 2013, each month the Department shall
17  pay into the Underground Storage Tank Fund from the proceeds
18  collected under this Act, the Use Tax Act, the Service Use Tax
19  Act, and the Service Occupation Tax Act an amount equal to the
20  average monthly deficit in the Underground Storage Tank Fund
21  during the prior year, as certified annually by the Illinois
22  Environmental Protection Agency, but the total payment into
23  the Underground Storage Tank Fund under this Act, the Use Tax
24  Act, the Service Use Tax Act, and the Service Occupation Tax
25  Act shall not exceed $18,000,000 in any State fiscal year. As
26  used in this paragraph, the "average monthly deficit" shall be

 

 

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  HB3201 - 103 - LRB103 29494 HLH 55889 b
1  equal to the difference between the average monthly claims for
2  payment by the fund and the average monthly revenues deposited
3  into the fund, excluding payments made pursuant to this
4  paragraph.
5  Beginning July 1, 2015, of the remainder of the moneys
6  received by the Department under the Use Tax Act, the Service
7  Use Tax Act, the Service Occupation Tax Act, and this Act, each
8  month the Department shall deposit $500,000 into the State
9  Crime Laboratory Fund.
10  Of the remainder of the moneys received by the Department
11  pursuant to this Act, (a) 1.75% thereof shall be paid into the
12  Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
13  and after July 1, 1989, 3.8% thereof shall be paid into the
14  Build Illinois Fund; provided, however, that if in any fiscal
15  year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
16  may be, of the moneys received by the Department and required
17  to be paid into the Build Illinois Fund pursuant to this Act,
18  Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
19  Act, and Section 9 of the Service Occupation Tax Act, such Acts
20  being hereinafter called the "Tax Acts" and such aggregate of
21  2.2% or 3.8%, as the case may be, of moneys being hereinafter
22  called the "Tax Act Amount", and (2) the amount transferred to
23  the Build Illinois Fund from the State and Local Sales Tax
24  Reform Fund shall be less than the Annual Specified Amount (as
25  hereinafter defined), an amount equal to the difference shall
26  be immediately paid into the Build Illinois Fund from other

 

 

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  HB3201 - 104 - LRB103 29494 HLH 55889 b
1  moneys received by the Department pursuant to the Tax Acts;
2  the "Annual Specified Amount" means the amounts specified
3  below for fiscal years 1986 through 1993:
4Fiscal YearAnnual Specified Amount51986$54,800,00061987$76,650,00071988$80,480,00081989$88,510,00091990$115,330,000101991$145,470,000111992$182,730,000121993$206,520,000; 4  Fiscal Year Annual Specified Amount 5  1986 $54,800,000 6  1987 $76,650,000 7  1988 $80,480,000 8  1989 $88,510,000 9  1990 $115,330,000 10  1991 $145,470,000 11  1992 $182,730,000 12  1993 $206,520,000;
4  Fiscal Year Annual Specified Amount
5  1986 $54,800,000
6  1987 $76,650,000
7  1988 $80,480,000
8  1989 $88,510,000
9  1990 $115,330,000
10  1991 $145,470,000
11  1992 $182,730,000
12  1993 $206,520,000;
13  and means the Certified Annual Debt Service Requirement (as
14  defined in Section 13 of the Build Illinois Bond Act) or the
15  Tax Act Amount, whichever is greater, for fiscal year 1994 and
16  each fiscal year thereafter; and further provided, that if on
17  the last business day of any month the sum of (1) the Tax Act
18  Amount required to be deposited into the Build Illinois Bond
19  Account in the Build Illinois Fund during such month and (2)
20  the amount transferred to the Build Illinois Fund from the
21  State and Local Sales Tax Reform Fund shall have been less than
22  1/12 of the Annual Specified Amount, an amount equal to the
23  difference shall be immediately paid into the Build Illinois
24  Fund from other moneys received by the Department pursuant to
25  the Tax Acts; and, further provided, that in no event shall the
26  payments required under the preceding proviso result in

 

 

  HB3201 - 104 - LRB103 29494 HLH 55889 b


4  Fiscal Year Annual Specified Amount
5  1986 $54,800,000
6  1987 $76,650,000
7  1988 $80,480,000
8  1989 $88,510,000
9  1990 $115,330,000
10  1991 $145,470,000
11  1992 $182,730,000
12  1993 $206,520,000;


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  HB3201 - 105 - LRB103 29494 HLH 55889 b
1  aggregate payments into the Build Illinois Fund pursuant to
2  this clause (b) for any fiscal year in excess of the greater of
3  (i) the Tax Act Amount or (ii) the Annual Specified Amount for
4  such fiscal year. The amounts payable into the Build Illinois
5  Fund under clause (b) of the first sentence in this paragraph
6  shall be payable only until such time as the aggregate amount
7  on deposit under each trust indenture securing Bonds issued
8  and outstanding pursuant to the Build Illinois Bond Act is
9  sufficient, taking into account any future investment income,
10  to fully provide, in accordance with such indenture, for the
11  defeasance of or the payment of the principal of, premium, if
12  any, and interest on the Bonds secured by such indenture and on
13  any Bonds expected to be issued thereafter and all fees and
14  costs payable with respect thereto, all as certified by the
15  Director of the Bureau of the Budget (now Governor's Office of
16  Management and Budget). If on the last business day of any
17  month in which Bonds are outstanding pursuant to the Build
18  Illinois Bond Act, the aggregate of moneys deposited in the
19  Build Illinois Bond Account in the Build Illinois Fund in such
20  month shall be less than the amount required to be transferred
21  in such month from the Build Illinois Bond Account to the Build
22  Illinois Bond Retirement and Interest Fund pursuant to Section
23  13 of the Build Illinois Bond Act, an amount equal to such
24  deficiency shall be immediately paid from other moneys
25  received by the Department pursuant to the Tax Acts to the
26  Build Illinois Fund; provided, however, that any amounts paid

 

 

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  HB3201 - 106 - LRB103 29494 HLH 55889 b
1  to the Build Illinois Fund in any fiscal year pursuant to this
2  sentence shall be deemed to constitute payments pursuant to
3  clause (b) of the first sentence of this paragraph and shall
4  reduce the amount otherwise payable for such fiscal year
5  pursuant to that clause (b). The moneys received by the
6  Department pursuant to this Act and required to be deposited
7  into the Build Illinois Fund are subject to the pledge, claim
8  and charge set forth in Section 12 of the Build Illinois Bond
9  Act.
10  Subject to payment of amounts into the Build Illinois Fund
11  as provided in the preceding paragraph or in any amendment
12  thereto hereafter enacted, the following specified monthly
13  installment of the amount requested in the certificate of the
14  Chairman of the Metropolitan Pier and Exposition Authority
15  provided under Section 8.25f of the State Finance Act, but not
16  in excess of sums designated as "Total Deposit", shall be
17  deposited in the aggregate from collections under Section 9 of
18  the Use Tax Act, Section 9 of the Service Use Tax Act, Section
19  9 of the Service Occupation Tax Act, and Section 3 of the
20  Retailers' Occupation Tax Act into the McCormick Place
21  Expansion Project Fund in the specified fiscal years.
22Fiscal YearTotal Deposit231993         $0241994 53,000,000251995 58,000,000261996 61,000,000 22  Fiscal Year  Total Deposit 23  1993  $0 24  1994  53,000,000 25  1995  58,000,000 26  1996  61,000,000
22  Fiscal Year  Total Deposit
23  1993  $0
24  1994  53,000,000
25  1995  58,000,000
26  1996  61,000,000

 

 

  HB3201 - 106 - LRB103 29494 HLH 55889 b


22  Fiscal Year  Total Deposit
23  1993  $0
24  1994  53,000,000
25  1995  58,000,000
26  1996  61,000,000


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  HB3201 - 107 - LRB103 29494 HLH 55889 b
11997 64,000,00021998 68,000,00031999 71,000,00042000 75,000,00052001 80,000,00062002 93,000,00072003 99,000,00082004103,000,00092005108,000,000102006113,000,000112007119,000,000122008126,000,000132009132,000,000142010139,000,000152011146,000,000162012153,000,000172013161,000,000182014170,000,000192015179,000,000202016189,000,000212017199,000,000222018210,000,000232019221,000,000242020233,000,000252021300,000,000262022300,000,000 1  1997  64,000,000 2  1998  68,000,000 3  1999  71,000,000 4  2000  75,000,000 5  2001  80,000,000 6  2002  93,000,000 7  2003  99,000,000 8  2004  103,000,000 9  2005  108,000,000 10  2006  113,000,000 11  2007  119,000,000 12  2008  126,000,000 13  2009  132,000,000 14  2010  139,000,000 15  2011  146,000,000 16  2012  153,000,000 17  2013  161,000,000 18  2014  170,000,000 19  2015  179,000,000 20  2016  189,000,000 21  2017  199,000,000 22  2018  210,000,000 23  2019  221,000,000 24  2020  233,000,000 25  2021  300,000,000 26  2022  300,000,000
1  1997  64,000,000
2  1998  68,000,000
3  1999  71,000,000
4  2000  75,000,000
5  2001  80,000,000
6  2002  93,000,000
7  2003  99,000,000
8  2004  103,000,000
9  2005  108,000,000
10  2006  113,000,000
11  2007  119,000,000
12  2008  126,000,000
13  2009  132,000,000
14  2010  139,000,000
15  2011  146,000,000
16  2012  153,000,000
17  2013  161,000,000
18  2014  170,000,000
19  2015  179,000,000
20  2016  189,000,000
21  2017  199,000,000
22  2018  210,000,000
23  2019  221,000,000
24  2020  233,000,000
25  2021  300,000,000
26  2022  300,000,000

 

 

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1  1997  64,000,000
2  1998  68,000,000
3  1999  71,000,000
4  2000  75,000,000
5  2001  80,000,000
6  2002  93,000,000
7  2003  99,000,000
8  2004  103,000,000
9  2005  108,000,000
10  2006  113,000,000
11  2007  119,000,000
12  2008  126,000,000
13  2009  132,000,000
14  2010  139,000,000
15  2011  146,000,000
16  2012  153,000,000
17  2013  161,000,000
18  2014  170,000,000
19  2015  179,000,000
20  2016  189,000,000
21  2017  199,000,000
22  2018  210,000,000
23  2019  221,000,000
24  2020  233,000,000
25  2021  300,000,000
26  2022  300,000,000


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  HB3201 - 108 - LRB103 29494 HLH 55889 b
12023300,000,00022024 300,000,00032025 300,000,00042026 300,000,00052027 375,000,00062028 375,000,00072029 375,000,00082030 375,000,00092031 375,000,000102032 375,000,000112033375,000,000122034375,000,000132035375,000,000142036450,000,00015and  16each fiscal year 17thereafter that bonds 18are outstanding under 19Section 13.2 of the 20Metropolitan Pier and 21Exposition Authority Act, 22but not after fiscal year 2060. 1  2023  300,000,000 2  2024  300,000,000 3  2025  300,000,000 4  2026  300,000,000 5  2027  375,000,000 6  2028  375,000,000 7  2029  375,000,000 8  2030  375,000,000 9  2031  375,000,000 10  2032  375,000,000 11  2033  375,000,000 12  2034  375,000,000 13  2035  375,000,000 14  2036  450,000,000 15  and   16  each fiscal year   17  thereafter that bonds   18  are outstanding under   19  Section 13.2 of the   20  Metropolitan Pier and   21  Exposition Authority Act,   22  but not after fiscal year 2060.
1  2023  300,000,000
2  2024  300,000,000
3  2025  300,000,000
4  2026  300,000,000
5  2027  375,000,000
6  2028  375,000,000
7  2029  375,000,000
8  2030  375,000,000
9  2031  375,000,000
10  2032  375,000,000
11  2033  375,000,000
12  2034  375,000,000
13  2035  375,000,000
14  2036  450,000,000
15  and
16  each fiscal year
17  thereafter that bonds
18  are outstanding under
19  Section 13.2 of the
20  Metropolitan Pier and
21  Exposition Authority Act,
22  but not after fiscal year 2060.
23  Beginning July 20, 1993 and in each month of each fiscal
24  year thereafter, one-eighth of the amount requested in the
25  certificate of the Chairman of the Metropolitan Pier and
26  Exposition Authority for that fiscal year, less the amount

 

 

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1  2023  300,000,000
2  2024  300,000,000
3  2025  300,000,000
4  2026  300,000,000
5  2027  375,000,000
6  2028  375,000,000
7  2029  375,000,000
8  2030  375,000,000
9  2031  375,000,000
10  2032  375,000,000
11  2033  375,000,000
12  2034  375,000,000
13  2035  375,000,000
14  2036  450,000,000
15  and
16  each fiscal year
17  thereafter that bonds
18  are outstanding under
19  Section 13.2 of the
20  Metropolitan Pier and
21  Exposition Authority Act,
22  but not after fiscal year 2060.


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  HB3201 - 109 - LRB103 29494 HLH 55889 b
1  deposited into the McCormick Place Expansion Project Fund by
2  the State Treasurer in the respective month under subsection
3  (g) of Section 13 of the Metropolitan Pier and Exposition
4  Authority Act, plus cumulative deficiencies in the deposits
5  required under this Section for previous months and years,
6  shall be deposited into the McCormick Place Expansion Project
7  Fund, until the full amount requested for the fiscal year, but
8  not in excess of the amount specified above as "Total
9  Deposit", has been deposited.
10  Subject to payment of amounts into the Capital Projects
11  Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
12  and the McCormick Place Expansion Project Fund pursuant to the
13  preceding paragraphs or in any amendments thereto hereafter
14  enacted, for aviation fuel sold on or after December 1, 2019,
15  the Department shall each month deposit into the Aviation Fuel
16  Sales Tax Refund Fund an amount estimated by the Department to
17  be required for refunds of the 80% portion of the tax on
18  aviation fuel under this Act. The Department shall only
19  deposit moneys into the Aviation Fuel Sales Tax Refund Fund
20  under this paragraph for so long as the revenue use
21  requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
22  binding on the State.
23  Subject to payment of amounts into the Build Illinois Fund
24  and the McCormick Place Expansion Project Fund pursuant to the
25  preceding paragraphs or in any amendments thereto hereafter
26  enacted, beginning July 1, 1993 and ending on September 30,

 

 

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1  2013, the Department shall each month pay into the Illinois
2  Tax Increment Fund 0.27% of 80% of the net revenue realized for
3  the preceding month from the 6.25% general rate on the selling
4  price of tangible personal property.
5  Subject to payment of amounts into the Build Illinois Fund
6  and the McCormick Place Expansion Project Fund pursuant to the
7  preceding paragraphs or in any amendments thereto hereafter
8  enacted, beginning with the receipt of the first report of
9  taxes paid by an eligible business and continuing for a
10  25-year period, the Department shall each month pay into the
11  Energy Infrastructure Fund 80% of the net revenue realized
12  from the 6.25% general rate on the selling price of
13  Illinois-mined coal that was sold to an eligible business. For
14  purposes of this paragraph, the term "eligible business" means
15  a new electric generating facility certified pursuant to
16  Section 605-332 of the Department of Commerce and Economic
17  Opportunity Law of the Civil Administrative Code of Illinois.
18  Subject to payment of amounts into the Build Illinois
19  Fund, the McCormick Place Expansion Project Fund, the Illinois
20  Tax Increment Fund, and the Energy Infrastructure Fund
21  pursuant to the preceding paragraphs or in any amendments to
22  this Section hereafter enacted, beginning on the first day of
23  the first calendar month to occur on or after August 26, 2014
24  (the effective date of Public Act 98-1098), each month, from
25  the collections made under Section 9 of the Use Tax Act,
26  Section 9 of the Service Use Tax Act, Section 9 of the Service

 

 

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1  Occupation Tax Act, and Section 3 of the Retailers' Occupation
2  Tax Act, the Department shall pay into the Tax Compliance and
3  Administration Fund, to be used, subject to appropriation, to
4  fund additional auditors and compliance personnel at the
5  Department of Revenue, an amount equal to 1/12 of 5% of 80% of
6  the cash receipts collected during the preceding fiscal year
7  by the Audit Bureau of the Department under the Use Tax Act,
8  the Service Use Tax Act, the Service Occupation Tax Act, the
9  Retailers' Occupation Tax Act, and associated local occupation
10  and use taxes administered by the Department.
11  Subject to payments of amounts into the Build Illinois
12  Fund, the McCormick Place Expansion Project Fund, the Illinois
13  Tax Increment Fund, the Energy Infrastructure Fund, and the
14  Tax Compliance and Administration Fund as provided in this
15  Section, beginning on July 1, 2018 the Department shall pay
16  each month into the Downstate Public Transportation Fund the
17  moneys required to be so paid under Section 2-3 of the
18  Downstate Public Transportation Act.
19  Subject to successful execution and delivery of a
20  public-private agreement between the public agency and private
21  entity and completion of the civic build, beginning on July 1,
22  2023, of the remainder of the moneys received by the
23  Department under the Use Tax Act, the Service Use Tax Act, the
24  Service Occupation Tax Act, and this Act, the Department shall
25  deposit the following specified deposits in the aggregate from
26  collections under the Use Tax Act, the Service Use Tax Act, the

 

 

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1  Service Occupation Tax Act, and the Retailers' Occupation Tax
2  Act, as required under Section 8.25g of the State Finance Act
3  for distribution consistent with the Public-Private
4  Partnership for Civic and Transit Infrastructure Project Act.
5  The moneys received by the Department pursuant to this Act and
6  required to be deposited into the Civic and Transit
7  Infrastructure Fund are subject to the pledge, claim and
8  charge set forth in Section 25-55 of the Public-Private
9  Partnership for Civic and Transit Infrastructure Project Act.
10  As used in this paragraph, "civic build", "private entity",
11  "public-private agreement", and "public agency" have the
12  meanings provided in Section 25-10 of the Public-Private
13  Partnership for Civic and Transit Infrastructure Project Act.
14  Fiscal Year.............................Total Deposit
15  2024.....................................$200,000,000
16  2025....................................$206,000,000
17  2026....................................$212,200,000
18  2027....................................$218,500,000
19  2028....................................$225,100,000
20  2029....................................$288,700,000
21  2030....................................$298,900,000
22  2031....................................$309,300,000
23  2032....................................$320,100,000
24  2033....................................$331,200,000
25  2034....................................$341,200,000
26  2035....................................$351,400,000

 

 

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1  2036....................................$361,900,000
2  2037....................................$372,800,000
3  2038....................................$384,000,000
4  2039....................................$395,500,000
5  2040....................................$407,400,000
6  2041....................................$419,600,000
7  2042....................................$432,200,000
8  2043....................................$445,100,000
9  Beginning July 1, 2021 and until July 1, 2022, subject to
10  the payment of amounts into the County and Mass Transit
11  District Fund, the Local Government Tax Fund, the Build
12  Illinois Fund, the McCormick Place Expansion Project Fund, the
13  Illinois Tax Increment Fund, the Energy Infrastructure Fund,
14  and the Tax Compliance and Administration Fund as provided in
15  this Section, the Department shall pay each month into the
16  Road Fund the amount estimated to represent 16% of the net
17  revenue realized from the taxes imposed on motor fuel and
18  gasohol. Beginning July 1, 2022 and until July 1, 2023,
19  subject to the payment of amounts into the County and Mass
20  Transit District Fund, the Local Government Tax Fund, the
21  Build Illinois Fund, the McCormick Place Expansion Project
22  Fund, the Illinois Tax Increment Fund, the Energy
23  Infrastructure Fund, and the Tax Compliance and Administration
24  Fund as provided in this Section, the Department shall pay
25  each month into the Road Fund the amount estimated to
26  represent 32% of the net revenue realized from the taxes

 

 

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1  imposed on motor fuel and gasohol. Beginning July 1, 2023 and
2  until July 1, 2024, subject to the payment of amounts into the
3  County and Mass Transit District Fund, the Local Government
4  Tax Fund, the Build Illinois Fund, the McCormick Place
5  Expansion Project Fund, the Illinois Tax Increment Fund, the
6  Energy Infrastructure Fund, and the Tax Compliance and
7  Administration Fund as provided in this Section, the
8  Department shall pay each month into the Road Fund the amount
9  estimated to represent 48% of the net revenue realized from
10  the taxes imposed on motor fuel and gasohol. Beginning July 1,
11  2024 and until July 1, 2025, subject to the payment of amounts
12  into the County and Mass Transit District Fund, the Local
13  Government Tax Fund, the Build Illinois Fund, the McCormick
14  Place Expansion Project Fund, the Illinois Tax Increment Fund,
15  the Energy Infrastructure Fund, and the Tax Compliance and
16  Administration Fund as provided in this Section, the
17  Department shall pay each month into the Road Fund the amount
18  estimated to represent 64% of the net revenue realized from
19  the taxes imposed on motor fuel and gasohol. Beginning on July
20  1, 2025, subject to the payment of amounts into the County and
21  Mass Transit District Fund, the Local Government Tax Fund, the
22  Build Illinois Fund, the McCormick Place Expansion Project
23  Fund, the Illinois Tax Increment Fund, the Energy
24  Infrastructure Fund, and the Tax Compliance and Administration
25  Fund as provided in this Section, the Department shall pay
26  each month into the Road Fund the amount estimated to

 

 

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1  represent 80% of the net revenue realized from the taxes
2  imposed on motor fuel and gasohol. As used in this paragraph
3  "motor fuel" has the meaning given to that term in Section 1.1
4  of the Motor Fuel Tax Law, and "gasohol" has the meaning given
5  to that term in Section 3-40 of the Use Tax Act.
6  Of the remainder of the moneys received by the Department
7  pursuant to this Act, 75% thereof shall be paid into the State
8  treasury Treasury and 25% shall be reserved in a special
9  account and used only for the transfer to the Common School
10  Fund as part of the monthly transfer from the General Revenue
11  Fund in accordance with Section 8a of the State Finance Act.
12  The Department may, upon separate written notice to a
13  taxpayer, require the taxpayer to prepare and file with the
14  Department on a form prescribed by the Department within not
15  less than 60 days after receipt of the notice an annual
16  information return for the tax year specified in the notice.
17  Such annual return to the Department shall include a statement
18  of gross receipts as shown by the retailer's last Federal
19  income tax return. If the total receipts of the business as
20  reported in the Federal income tax return do not agree with the
21  gross receipts reported to the Department of Revenue for the
22  same period, the retailer shall attach to his annual return a
23  schedule showing a reconciliation of the 2 amounts and the
24  reasons for the difference. The retailer's annual return to
25  the Department shall also disclose the cost of goods sold by
26  the retailer during the year covered by such return, opening

 

 

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1  and closing inventories of such goods for such year, costs of
2  goods used from stock or taken from stock and given away by the
3  retailer during such year, payroll information of the
4  retailer's business during such year and any additional
5  reasonable information which the Department deems would be
6  helpful in determining the accuracy of the monthly, quarterly
7  or annual returns filed by such retailer as provided for in
8  this Section.
9  If the annual information return required by this Section
10  is not filed when and as required, the taxpayer shall be liable
11  as follows:
12  (i) Until January 1, 1994, the taxpayer shall be
13  liable for a penalty equal to 1/6 of 1% of the tax due from
14  such taxpayer under this Act during the period to be
15  covered by the annual return for each month or fraction of
16  a month until such return is filed as required, the
17  penalty to be assessed and collected in the same manner as
18  any other penalty provided for in this Act.
19  (ii) On and after January 1, 1994, the taxpayer shall
20  be liable for a penalty as described in Section 3-4 of the
21  Uniform Penalty and Interest Act.
22  The chief executive officer, proprietor, owner or highest
23  ranking manager shall sign the annual return to certify the
24  accuracy of the information contained therein. Any person who
25  willfully signs the annual return containing false or
26  inaccurate information shall be guilty of perjury and punished

 

 

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1  accordingly. The annual return form prescribed by the
2  Department shall include a warning that the person signing the
3  return may be liable for perjury.
4  The provisions of this Section concerning the filing of an
5  annual information return do not apply to a retailer who is not
6  required to file an income tax return with the United States
7  Government.
8  As soon as possible after the first day of each month, upon
9  certification of the Department of Revenue, the Comptroller
10  shall order transferred and the Treasurer shall transfer from
11  the General Revenue Fund to the Motor Fuel Tax Fund an amount
12  equal to 1.7% of 80% of the net revenue realized under this Act
13  for the second preceding month. Beginning April 1, 2000, this
14  transfer is no longer required and shall not be made.
15  Net revenue realized for a month shall be the revenue
16  collected by the State pursuant to this Act, less the amount
17  paid out during that month as refunds to taxpayers for
18  overpayment of liability.
19  For greater simplicity of administration, manufacturers,
20  importers and wholesalers whose products are sold at retail in
21  Illinois by numerous retailers, and who wish to do so, may
22  assume the responsibility for accounting and paying to the
23  Department all tax accruing under this Act with respect to
24  such sales, if the retailers who are affected do not make
25  written objection to the Department to this arrangement.
26  Any person who promotes, organizes, provides retail

 

 

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1  selling space for concessionaires or other types of sellers at
2  the Illinois State Fair, DuQuoin State Fair, county fairs,
3  local fairs, art shows, flea markets and similar exhibitions
4  or events, including any transient merchant as defined by
5  Section 2 of the Transient Merchant Act of 1987, is required to
6  file a report with the Department providing the name of the
7  merchant's business, the name of the person or persons engaged
8  in merchant's business, the permanent address and Illinois
9  Retailers Occupation Tax Registration Number of the merchant,
10  the dates and location of the event and other reasonable
11  information that the Department may require. The report must
12  be filed not later than the 20th day of the month next
13  following the month during which the event with retail sales
14  was held. Any person who fails to file a report required by
15  this Section commits a business offense and is subject to a
16  fine not to exceed $250.
17  Any person engaged in the business of selling tangible
18  personal property at retail as a concessionaire or other type
19  of seller at the Illinois State Fair, county fairs, art shows,
20  flea markets and similar exhibitions or events, or any
21  transient merchants, as defined by Section 2 of the Transient
22  Merchant Act of 1987, may be required to make a daily report of
23  the amount of such sales to the Department and to make a daily
24  payment of the full amount of tax due. The Department shall
25  impose this requirement when it finds that there is a
26  significant risk of loss of revenue to the State at such an

 

 

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1  exhibition or event. Such a finding shall be based on evidence
2  that a substantial number of concessionaires or other sellers
3  who are not residents of Illinois will be engaging in the
4  business of selling tangible personal property at retail at
5  the exhibition or event, or other evidence of a significant
6  risk of loss of revenue to the State. The Department shall
7  notify concessionaires and other sellers affected by the
8  imposition of this requirement. In the absence of notification
9  by the Department, the concessionaires and other sellers shall
10  file their returns as otherwise required in this Section.
11  (Source: P.A. 101-10, Article 15, Section 15-25, eff. 6-5-19;
12  101-10, Article 25, Section 25-120, eff. 6-5-19; 101-27, eff.
13  6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
14  101-636, eff. 6-10-20; 102-634, eff. 8-27-21; 102-700, Article
15  60, Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
16  65-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
17  1-1-23; revised 12-13-22.)
18  Section 99. Effective date. This Act takes effect upon
19  becoming law.

 

 

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