Illinois 2023-2024 Regular Session

Illinois House Bill HB4114 Compare Versions

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

Old	New	Differences
1	1	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4114 Introduced , by Rep. Kevin Schmidt 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 and the Retailers' Occupation Tax Act. Creates a sales tax holiday period for certain school supplies from August 2, 2024 through August 11, 2024.Effective immediately. LRB103 33313 HLH 63123 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4114 Introduced , by Rep. Kevin Schmidt 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 and the Retailers' Occupation Tax Act. Creates a sales tax holiday period for certain school supplies from August 2, 2024 through August 11, 2024.Effective immediately. LRB103 33313 HLH 63123 b LRB103 33313 HLH 63123 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4114 Introduced , by Rep. Kevin Schmidt SYNOPSIS AS INTRODUCED:
3	3	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
4	4	30 ILCS 105/6z-18 from Ch. 127, par. 142z-18
5	5	30 ILCS 105/6z-20 from Ch. 127, par. 142z-20
6	6	35 ILCS 105/3-6
7	7	35 ILCS 105/3-10
8	8	35 ILCS 105/9 from Ch. 120, par. 439.9
9	9	35 ILCS 120/2-8
10	10	35 ILCS 120/2-10
11	11	35 ILCS 120/3 from Ch. 120, par. 442
12	12	Amends the Use Tax Act and the Retailers' Occupation Tax Act. Creates a sales tax holiday period for certain school supplies from August 2, 2024 through August 11, 2024.Effective immediately.
13	13	LRB103 33313 HLH 63123 b LRB103 33313 HLH 63123 b
14	14	LRB103 33313 HLH 63123 b
15	15	A BILL FOR
16	16	HB4114LRB103 33313 HLH 63123 b HB4114 LRB103 33313 HLH 63123 b
17	17	HB4114 LRB103 33313 HLH 63123 b
18	18	1 AN ACT concerning revenue.
19	19	2 Be it enacted by the People of the State of Illinois,
20	20	3 represented in the General Assembly:
21	21	4 Section 5. The State Finance Act is amended by changing
22	22	5 Sections 6z-18 and 6z-20 as follows:
23	23	6 (30 ILCS 105/6z-18) (from Ch. 127, par. 142z-18)
24	24	7 Sec. 6z-18. Local Government Tax Fund. A portion of the
25	25	8 money paid into the Local Government Tax Fund from sales of
26	26	9 tangible personal property taxed at the 1% rate under the
27	27	10 Retailers' Occupation Tax Act and the Service Occupation Tax
28	28	11 Act, which occurred in municipalities, shall be distributed to
29	29	12 each municipality based upon the sales which occurred in that
30	30	13 municipality. The remainder shall be distributed to each
31	31	14 county based upon the sales which occurred in the
32	32	15 unincorporated area of that county.
33	33	16 Moneys transferred from the Grocery Tax Replacement Fund
34	34	17 to the Local Government Tax Fund under Section 6z-130 shall be
35	35	18 treated under this Section in the same manner as if they had
36	36	19 been remitted with the return on which they were reported.
37	37	20 A portion of the money paid into the Local Government Tax
38	38	21 Fund from the 6.25% general use tax rate on the selling price
39	39	22 of tangible personal property which is purchased outside
40	40	23 Illinois at retail from a retailer and which is titled or
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44	44	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4114 Introduced , by Rep. Kevin Schmidt SYNOPSIS AS INTRODUCED:
45	45	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
46	46	30 ILCS 105/6z-18 from Ch. 127, par. 142z-18
47	47	30 ILCS 105/6z-20 from Ch. 127, par. 142z-20
48	48	35 ILCS 105/3-6
49	49	35 ILCS 105/3-10
50	50	35 ILCS 105/9 from Ch. 120, par. 439.9
51	51	35 ILCS 120/2-8
52	52	35 ILCS 120/2-10
53	53	35 ILCS 120/3 from Ch. 120, par. 442
54	54	Amends the Use Tax Act and the Retailers' Occupation Tax Act. Creates a sales tax holiday period for certain school supplies from August 2, 2024 through August 11, 2024.Effective immediately.
55	55	LRB103 33313 HLH 63123 b LRB103 33313 HLH 63123 b
56	56	LRB103 33313 HLH 63123 b
57	57	A BILL FOR
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63	63	30 ILCS 105/6z-18 from Ch. 127, par. 142z-18
64	64	30 ILCS 105/6z-20 from Ch. 127, par. 142z-20
65	65	35 ILCS 105/3-6
66	66	35 ILCS 105/3-10
67	67	35 ILCS 105/9 from Ch. 120, par. 439.9
68	68	35 ILCS 120/2-8
69	69	35 ILCS 120/2-10
70	70	35 ILCS 120/3 from Ch. 120, par. 442
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89	89	1 registered by any agency of this State's government shall be
90	90	2 distributed to municipalities as provided in this paragraph.
91	91	3 Each municipality shall receive the amount attributable to
92	92	4 sales for which Illinois addresses for titling or registration
93	93	5 purposes are given as being in such municipality. The
94	94	6 remainder of the money paid into the Local Government Tax Fund
95	95	7 from such sales shall be distributed to counties. Each county
96	96	8 shall receive the amount attributable to sales for which
97	97	9 Illinois addresses for titling or registration purposes are
98	98	10 given as being located in the unincorporated area of such
99	99	11 county.
100	100	12 A portion of the money paid into the Local Government Tax
101	101	13 Fund from the 6.25% general rate (and, beginning July 1, 2000
102	102	14 and through December 31, 2000, the 1.25% rate on motor fuel and
103	103	15 gasohol, and during the sales tax holiday period, as defined
104	104	16 in Section 3-6 of the Use Tax Act and Section 2-8 of the
105	105	17 Retailers' Occupation Tax Act, beginning on August 6, 2010
106	106	18 through August 15, 2010, and beginning again on August 5, 2022
107	107	19 through August 14, 2022, the 1.25% rate on sales tax holiday
108	108	20 items) on sales subject to taxation under the Retailers'
109	109	21 Occupation Tax Act and the Service Occupation Tax Act, which
110	110	22 occurred in municipalities, shall be distributed to each
111	111	23 municipality, based upon the sales which occurred in that
112	112	24 municipality. The remainder shall be distributed to each
113	113	25 county, based upon the sales which occurred in the
114	114	26 unincorporated area of such county.
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125	125	1 For the purpose of determining allocation to the local
126	126	2 government unit, a retail sale by a producer of coal or other
127	127	3 mineral mined in Illinois is a sale at retail at the place
128	128	4 where the coal or other mineral mined in Illinois is extracted
129	129	5 from the earth. This paragraph does not apply to coal or other
130	130	6 mineral when it is delivered or shipped by the seller to the
131	131	7 purchaser at a point outside Illinois so that the sale is
132	132	8 exempt under the United States Constitution as a sale in
133	133	9 interstate or foreign commerce.
134	134	10 Whenever the Department determines that a refund of money
135	135	11 paid into the Local Government Tax Fund should be made to a
136	136	12 claimant instead of issuing a credit memorandum, the
137	137	13 Department shall notify the State Comptroller, who shall cause
138	138	14 the order to be drawn for the amount specified, and to the
139	139	15 person named, in such notification from the Department. Such
140	140	16 refund shall be paid by the State Treasurer out of the Local
141	141	17 Government Tax Fund.
142	142	18 As soon as possible after the first day of each month,
143	143	19 beginning January 1, 2011, upon certification of the
144	144	20 Department of Revenue, the Comptroller shall order
145	145	21 transferred, and the Treasurer shall transfer, to the STAR
146	146	22 Bonds Revenue Fund the local sales tax increment, as defined
147	147	23 in the Innovation Development and Economy Act, collected
148	148	24 during the second preceding calendar month for sales within a
149	149	25 STAR bond district and deposited into the Local Government Tax
150	150	26 Fund, less 3% of that amount, which shall be transferred into
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161	161	1 the Tax Compliance and Administration Fund and shall be used
162	162	2 by the Department, subject to appropriation, to cover the
163	163	3 costs of the Department in administering the Innovation
164	164	4 Development and Economy Act.
165	165	5 After the monthly transfer to the STAR Bonds Revenue Fund,
166	166	6 on or before the 25th day of each calendar month, the
167	167	7 Department shall prepare and certify to the Comptroller the
168	168	8 disbursement of stated sums of money to named municipalities
169	169	9 and counties, the municipalities and counties to be those
170	170	10 entitled to distribution of taxes or penalties paid to the
171	171	11 Department during the second preceding calendar month. The
172	172	12 amount to be paid to each municipality or county shall be the
173	173	13 amount (not including credit memoranda) collected during the
174	174	14 second preceding calendar month by the Department and paid
175	175	15 into the Local Government Tax Fund, plus an amount the
176	176	16 Department determines is necessary to offset any amounts which
177	177	17 were erroneously paid to a different taxing body, and not
178	178	18 including an amount equal to the amount of refunds made during
179	179	19 the second preceding calendar month by the Department, and not
180	180	20 including any amount which the Department determines is
181	181	21 necessary to offset any amounts which are payable to a
182	182	22 different taxing body but were erroneously paid to the
183	183	23 municipality or county, and not including any amounts that are
184	184	24 transferred to the STAR Bonds Revenue Fund. Within 10 days
185	185	25 after receipt, by the Comptroller, of the disbursement
186	186	26 certification to the municipalities and counties, provided for
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197	197	1 in this Section to be given to the Comptroller by the
198	198	2 Department, the Comptroller shall cause the orders to be drawn
199	199	3 for the respective amounts in accordance with the directions
200	200	4 contained in such certification.
201	201	5 When certifying the amount of monthly disbursement to a
202	202	6 municipality or county under this Section, the Department
203	203	7 shall increase or decrease that amount by an amount necessary
204	204	8 to offset any misallocation of previous disbursements. The
205	205	9 offset amount shall be the amount erroneously disbursed within
206	206	10 the 6 months preceding the time a misallocation is discovered.
207	207	11 The provisions directing the distributions from the
208	208	12 special fund in the State treasury Treasury provided for in
209	209	13 this Section shall constitute an irrevocable and continuing
210	210	14 appropriation of all amounts as provided herein. The State
211	211	15 Treasurer and State Comptroller are hereby authorized to make
212	212	16 distributions as provided in this Section.
213	213	17 In construing any development, redevelopment, annexation,
214	214	18 preannexation, or other lawful agreement in effect prior to
215	215	19 September 1, 1990, which describes or refers to receipts from
216	216	20 a county or municipal retailers' occupation tax, use tax or
217	217	21 service occupation tax which now cannot be imposed, such
218	218	22 description or reference shall be deemed to include the
219	219	23 replacement revenue for such abolished taxes, distributed from
220	220	24 the Local Government Tax Fund.
221	221	25 As soon as possible after March 8, 2013 (the effective
222	222	26 date of Public Act 98-3) this amendatory Act of the 98th
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233	233	1 General Assembly, the State Comptroller shall order and the
234	234	2 State Treasurer shall transfer $6,600,000 from the Local
235	235	3 Government Tax Fund to the Illinois State Medical Disciplinary
236	236	4 Fund.
237	237	5 (Source: P.A. 102-700, Article 60, Section 60-10, eff.
238	238	6 4-19-22; 102-700, Article 65, Section 65-15, eff. 4-19-22;
239	239	7 revised 6-2-22.)
240	240	8 (30 ILCS 105/6z-20) (from Ch. 127, par. 142z-20)
241	241	9 Sec. 6z-20. County and Mass Transit District Fund. Of the
242	242	10 money received from the 6.25% general rate (and, beginning
243	243	11 July 1, 2000 and through December 31, 2000, the 1.25% rate on
244	244	12 motor fuel and gasohol, and during the sales tax holiday
245	245	13 period, as defined in Section 3-6 of the Use Tax Act and
246	246	14 Section 2-8 of the Retailers' Occupation Tax Act beginning on
247	247	15 August 6, 2010 through August 15, 2010, and beginning again on
248	248	16 August 5, 2022 through August 14, 2022, the 1.25% rate on sales
249	249	17 tax holiday items) on sales subject to taxation under the
250	250	18 Retailers' Occupation Tax Act and Service Occupation Tax Act
251	251	19 and paid into the County and Mass Transit District Fund,
252	252	20 distribution to the Regional Transportation Authority tax
253	253	21 fund, created pursuant to Section 4.03 of the Regional
254	254	22 Transportation Authority Act, for deposit therein shall be
255	255	23 made based upon the retail sales occurring in a county having
256	256	24 more than 3,000,000 inhabitants. The remainder shall be
257	257	25 distributed to each county having 3,000,000 or fewer
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268	268	1 inhabitants based upon the retail sales occurring in each such
269	269	2 county.
270	270	3 For the purpose of determining allocation to the local
271	271	4 government unit, a retail sale by a producer of coal or other
272	272	5 mineral mined in Illinois is a sale at retail at the place
273	273	6 where the coal or other mineral mined in Illinois is extracted
274	274	7 from the earth. This paragraph does not apply to coal or other
275	275	8 mineral when it is delivered or shipped by the seller to the
276	276	9 purchaser at a point outside Illinois so that the sale is
277	277	10 exempt under the United States Constitution as a sale in
278	278	11 interstate or foreign commerce.
279	279	12 Of the money received from the 6.25% general use tax rate
280	280	13 on tangible personal property which is purchased outside
281	281	14 Illinois at retail from a retailer and which is titled or
282	282	15 registered by any agency of this State's government and paid
283	283	16 into the County and Mass Transit District Fund, the amount for
284	284	17 which Illinois addresses for titling or registration purposes
285	285	18 are given as being in each county having more than 3,000,000
286	286	19 inhabitants shall be distributed into the Regional
287	287	20 Transportation Authority tax fund, created pursuant to Section
288	288	21 4.03 of the Regional Transportation Authority Act. The
289	289	22 remainder of the money paid from such sales shall be
290	290	23 distributed to each county based on sales for which Illinois
291	291	24 addresses for titling or registration purposes are given as
292	292	25 being located in the county. Any money paid into the Regional
293	293	26 Transportation Authority Occupation and Use Tax Replacement
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304	304	1 Fund from the County and Mass Transit District Fund prior to
305	305	2 January 14, 1991, which has not been paid to the Authority
306	306	3 prior to that date, shall be transferred to the Regional
307	307	4 Transportation Authority tax fund.
308	308	5 Whenever the Department determines that a refund of money
309	309	6 paid into the County and Mass Transit District Fund should be
310	310	7 made to a claimant instead of issuing a credit memorandum, the
311	311	8 Department shall notify the State Comptroller, who shall cause
312	312	9 the order to be drawn for the amount specified, and to the
313	313	10 person named, in such notification from the Department. Such
314	314	11 refund shall be paid by the State Treasurer out of the County
315	315	12 and Mass Transit District Fund.
316	316	13 As soon as possible after the first day of each month,
317	317	14 beginning January 1, 2011, upon certification of the
318	318	15 Department of Revenue, the Comptroller shall order
319	319	16 transferred, and the Treasurer shall transfer, to the STAR
320	320	17 Bonds Revenue Fund the local sales tax increment, as defined
321	321	18 in the Innovation Development and Economy Act, collected
322	322	19 during the second preceding calendar month for sales within a
323	323	20 STAR bond district and deposited into the County and Mass
324	324	21 Transit District Fund, less 3% of that amount, which shall be
325	325	22 transferred into the Tax Compliance and Administration Fund
326	326	23 and shall be used by the Department, subject to appropriation,
327	327	24 to cover the costs of the Department in administering the
328	328	25 Innovation Development and Economy Act.
329	329	26 After the monthly transfer to the STAR Bonds Revenue Fund,
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340	340	1 on or before the 25th day of each calendar month, the
341	341	2 Department shall prepare and certify to the Comptroller the
342	342	3 disbursement of stated sums of money to the Regional
343	343	4 Transportation Authority and to named counties, the counties
344	344	5 to be those entitled to distribution, as hereinabove provided,
345	345	6 of taxes or penalties paid to the Department during the second
346	346	7 preceding calendar month. The amount to be paid to the
347	347	8 Regional Transportation Authority and each county having
348	348	9 3,000,000 or fewer inhabitants shall be the amount (not
349	349	10 including credit memoranda) collected during the second
350	350	11 preceding calendar month by the Department and paid into the
351	351	12 County and Mass Transit District Fund, plus an amount the
352	352	13 Department determines is necessary to offset any amounts which
353	353	14 were erroneously paid to a different taxing body, and not
354	354	15 including an amount equal to the amount of refunds made during
355	355	16 the second preceding calendar month by the Department, and not
356	356	17 including any amount which the Department determines is
357	357	18 necessary to offset any amounts which were payable to a
358	358	19 different taxing body but were erroneously paid to the
359	359	20 Regional Transportation Authority or county, and not including
360	360	21 any amounts that are transferred to the STAR Bonds Revenue
361	361	22 Fund, less 1.5% of the amount to be paid to the Regional
362	362	23 Transportation Authority, which shall be transferred into the
363	363	24 Tax Compliance and Administration Fund. The Department, at the
364	364	25 time of each monthly disbursement to the Regional
365	365	26 Transportation Authority, shall prepare and certify to the
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376	376	1 State Comptroller the amount to be transferred into the Tax
377	377	2 Compliance and Administration Fund under this Section. Within
378	378	3 10 days after receipt, by the Comptroller, of the disbursement
379	379	4 certification to the Regional Transportation Authority,
380	380	5 counties, and the Tax Compliance and Administration Fund
381	381	6 provided for in this Section to be given to the Comptroller by
382	382	7 the Department, the Comptroller shall cause the orders to be
383	383	8 drawn for the respective amounts in accordance with the
384	384	9 directions contained in such certification.
385	385	10 When certifying the amount of a monthly disbursement to
386	386	11 the Regional Transportation Authority or to a county under
387	387	12 this Section, the Department shall increase or decrease that
388	388	13 amount by an amount necessary to offset any misallocation of
389	389	14 previous disbursements. The offset amount shall be the amount
390	390	15 erroneously disbursed within the 6 months preceding the time a
391	391	16 misallocation is discovered.
392	392	17 The provisions directing the distributions from the
393	393	18 special fund in the State Treasury provided for in this
394	394	19 Section and from the Regional Transportation Authority tax
395	395	20 fund created by Section 4.03 of the Regional Transportation
396	396	21 Authority Act shall constitute an irrevocable and continuing
397	397	22 appropriation of all amounts as provided herein. The State
398	398	23 Treasurer and State Comptroller are hereby authorized to make
399	399	24 distributions as provided in this Section.
400	400	25 In construing any development, redevelopment, annexation,
401	401	26 preannexation or other lawful agreement in effect prior to
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412	412	1 September 1, 1990, which describes or refers to receipts from
413	413	2 a county or municipal retailers' occupation tax, use tax or
414	414	3 service occupation tax which now cannot be imposed, such
415	415	4 description or reference shall be deemed to include the
416	416	5 replacement revenue for such abolished taxes, distributed from
417	417	6 the County and Mass Transit District Fund or Local Government
418	418	7 Distributive Fund, as the case may be.
419	419	8 (Source: P.A. 102-700, eff. 4-19-22.)
420	420	9 Section 10. The Use Tax Act is amended by changing
421	421	10 Sections 3-6, 3-10, and 9 as follows:
422	422	11 (35 ILCS 105/3-6)
423	423	12 Sec. 3-6. Sales tax holiday items.
424	424	13 (a) Any tangible personal property described in this
425	425	14 subsection is a sales tax holiday item and qualifies for the
426	426	15 1.25% reduced rate of tax during the sales tax holiday period
427	427	16 for the period set forth in Section 3-10 of this Act
428	428	17 (hereinafter referred to as the Sales Tax Holiday Period). The
429	429	18 reduced rate on these items shall be administered under the
430	430	19 provisions of subsection (b) of this Section. The following
431	431	20 items are subject to the reduced rate:
432	432	21 (1) Clothing items that each have a retail selling
433	433	22 price of less than $125.
434	434	23 "Clothing" means, unless otherwise specified in this
435	435	24 Section, all human wearing apparel suitable for general
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445	445	HB4114 - 12 - LRB103 33313 HLH 63123 b
446	446	1 use. "Clothing" does not include clothing accessories,
447	447	2 protective equipment, or sport or recreational equipment.
448	448	3 "Clothing" includes, but is not limited to: household and
449	449	4 shop aprons; athletic supporters; bathing suits and caps;
450	450	5 belts and suspenders; boots; coats and jackets; ear muffs;
451	451	6 footlets; gloves and mittens for general use; hats and
452	452	7 caps; hosiery; insoles for shoes; lab coats; neckties;
453	453	8 overshoes; pantyhose; rainwear; rubber pants; sandals;
454	454	9 scarves; shoes and shoelaces; slippers; sneakers; socks
455	455	10 and stockings; steel-toed shoes; underwear; and school
456	456	11 uniforms.
457	457	12 "Clothing accessories" means, but is not limited to:
458	458	13 briefcases; cosmetics; hair notions, including, but not
459	459	14 limited to barrettes, hair bows, and hair nets; handbags;
460	460	15 handkerchiefs; jewelry; non-prescription sunglasses;
461	461	16 umbrellas; wallets; watches; and wigs and hair pieces.
462	462	17 "Protective equipment" means, but is not limited to:
463	463	18 breathing masks; clean room apparel and equipment; ear and
464	464	19 hearing protectors; face shields; hard hats; helmets;
465	465	20 paint or dust respirators; protective gloves; safety
466	466	21 glasses and goggles; safety belts; tool belts; and
467	467	22 welder's gloves and masks.
468	468	23 "Sport or recreational equipment" means, but is not
469	469	24 limited to: ballet and tap shoes; cleated or spiked
470	470	25 athletic shoes; gloves, including, but not limited to,
471	471	26 baseball, bowling, boxing, hockey, and golf gloves;
472	472
473	473
474	474
475	475
476	476
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478	478
479	479
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481	481	HB4114 - 13 - LRB103 33313 HLH 63123 b
482	482	1 goggles; hand and elbow guards; life preservers and vests;
483	483	2 mouth guards; roller and ice skates; shin guards; shoulder
484	484	3 pads; ski boots; waders; and wetsuits and fins.
485	485	4 (2) School supplies. "School supplies" means, unless
486	486	5 otherwise specified in this Section, items used by a
487	487	6 student in a course of study. The purchase of school
488	488	7 supplies for use by persons other than students for use in
489	489	8 a course of study are not eligible for the reduced rate of
490	490	9 tax. "School supplies" do not include school art supplies;
491	491	10 school instructional materials; cameras; film and memory
492	492	11 cards; videocameras, tapes, and videotapes; computers;
493	493	12 cell phones; Personal Digital Assistants (PDAs); handheld
494	494	13 electronic schedulers; and school computer supplies.
495	495	14 "School supplies" includes, but is not limited to:
496	496	15 binders; book bags; calculators; cellophane tape;
497	497	16 blackboard chalk; compasses; composition books; crayons;
498	498	17 erasers; expandable, pocket, plastic, and manila folders;
499	499	18 glue, paste, and paste sticks; highlighters; index cards;
500	500	19 index card boxes; legal pads; lunch boxes; markers;
501	501	20 notebooks; paper, including loose leaf ruled notebook
502	502	21 paper, copy paper, graph paper, tracing paper, manila
503	503	22 paper, colored paper, poster board, and construction
504	504	23 paper; pencils; pencil leads; pens; ink and ink refills
505	505	24 for pens; pencil boxes and other school supply boxes;
506	506	25 pencil sharpeners; protractors; rulers; scissors; and
507	507	26 writing tablets.
508	508
509	509
510	510
511	511
512	512
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514	514
515	515
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517	517	HB4114 - 14 - LRB103 33313 HLH 63123 b
518	518	1 "School art supply" means an item commonly used by a
519	519	2 student in a course of study for artwork and includes only
520	520	3 the following items: clay and glazes; acrylic, tempera,
521	521	4 and oil paint; paintbrushes for artwork; sketch and
522	522	5 drawing pads; and watercolors.
523	523	6 "School instructional material" means written material
524	524	7 commonly used by a student in a course of study as a
525	525	8 reference and to learn the subject being taught and
526	526	9 includes only the following items: reference books;
527	527	10 reference maps and globes; textbooks; and workbooks.
528	528	11 "School computer supply" means an item commonly used
529	529	12 by a student in a course of study in which a computer is
530	530	13 used and applies only to the following items: flashdrives
531	531	14 and other computer data storage devices; data storage
532	532	15 media, such as diskettes and compact disks; boxes and
533	533	16 cases for disk storage; external ports or drives; computer
534	534	17 cases; computer cables; computer printers; and printer
535	535	18 cartridges, toner, and ink.
536	536	19 (b) Administration. Notwithstanding any other provision of
537	537	20 this Act, the reduced rate of tax under Section 3-10 of this
538	538	21 Act for clothing and school supplies shall be administered by
539	539	22 the Department under the provisions of this subsection (b).
540	540	23 (1) Bundled sales. Items that qualify for the reduced
541	541	24 rate of tax that are bundled together with items that do
542	542	25 not qualify for the reduced rate of tax and that are sold
543	543	26 for one itemized price will be subject to the reduced rate
544	544
545	545
546	546
547	547
548	548
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550	550
551	551
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553	553	HB4114 - 15 - LRB103 33313 HLH 63123 b
554	554	1 of tax only if the value of the items that qualify for the
555	555	2 reduced rate of tax exceeds the value of the items that do
556	556	3 not qualify for the reduced rate of tax.
557	557	4 (2) Coupons and discounts. An unreimbursed discount by
558	558	5 the seller reduces the sales price of the property so that
559	559	6 the discounted sales price determines whether the sales
560	560	7 price is within a sales tax holiday price threshold. A
561	561	8 coupon or other reduction in the sales price is treated as
562	562	9 a discount if the seller is not reimbursed for the coupon
563	563	10 or reduction amount by a third party.
564	564	11 (3) Splitting of items normally sold together.
565	565	12 Articles that are normally sold as a single unit must
566	566	13 continue to be sold in that manner. Such articles cannot
567	567	14 be priced separately and sold as individual items in order
568	568	15 to obtain the reduced rate of tax. For example, a pair of
569	569	16 shoes cannot have each shoe sold separately so that the
570	570	17 sales price of each shoe is within a sales tax holiday
571	571	18 price threshold.
572	572	19 (4) Rain checks. A rain check is a procedure that
573	573	20 allows a customer to purchase an item at a certain price at
574	574	21 a later time because the particular item was out of stock.
575	575	22 Eligible property that customers purchase during the sales
576	576	23 tax holiday period Sales Tax Holiday Period with the use
577	577	24 of a rain check will qualify for the reduced rate of tax
578	578	25 regardless of when the rain check was issued. Issuance of
579	579	26 a rain check during the sales tax holiday period Sales Tax
580	580
581	581
582	582
583	583
584	584
585	585	HB4114 - 15 - LRB103 33313 HLH 63123 b
586	586
587	587
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589	589	HB4114 - 16 - LRB103 33313 HLH 63123 b
590	590	1 Holiday Period will not qualify eligible property for the
591	591	2 reduced rate of tax if the property is actually purchased
592	592	3 after the sales tax holiday period Sales Tax Holiday
593	593	4 Period.
594	594	5 (5) Exchanges. The procedure for an exchange in
595	595	6 regards to a sales tax holiday is as follows:
596	596	7 (A) If a customer purchases an item of eligible
597	597	8 property during the sales tax holiday period Sales Tax
598	598	9 Holiday Period, but later exchanges the item for a
599	599	10 similar eligible item, even if a different size,
600	600	11 different color, or other feature, no additional tax
601	601	12 is due even if the exchange is made after the sales tax
602	602	13 holiday period Sales Tax Holiday Period.
603	603	14 (B) If a customer purchases an item of eligible
604	604	15 property during the sales tax holiday period Sales Tax
605	605	16 Holiday Period, but after the sales tax holiday period
606	606	17 Sales Tax Holiday Period has ended, the customer
607	607	18 returns the item and receives credit on the purchase
608	608	19 of a different item, the 6.25% general merchandise
609	609	20 sales tax rate is due on the sale of the newly
610	610	21 purchased item.
611	611	22 (C) If a customer purchases an item of eligible
612	612	23 property before the sales tax holiday period Sales Tax
613	613	24 Holiday Period, but during the sales tax holiday
614	614	25 period Sales Tax Holiday Period the customer returns
615	615	26 the item and receives credit on the purchase of a
616	616
617	617
618	618
619	619
620	620
621	621	HB4114 - 16 - LRB103 33313 HLH 63123 b
622	622
623	623
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625	625	HB4114 - 17 - LRB103 33313 HLH 63123 b
626	626	1 different item of eligible property, the reduced rate
627	627	2 of tax is due on the sale of the new item if the new
628	628	3 item is purchased during the sales tax holiday period
629	629	4 Sales Tax Holiday Period.
630	630	5 (6) (Blank).
631	631	6 (7) Order date and back orders. For the purpose of a
632	632	7 sales tax holiday, eligible property qualifies for the
633	633	8 reduced rate of tax if: (i) the item is both delivered to
634	634	9 and paid for by the customer during the sales tax holiday
635	635	10 period Sales Tax Holiday Period or (ii) the customer
636	636	11 orders and pays for the item and the seller accepts the
637	637	12 order during the sales tax holiday period Sales Tax
638	638	13 Holiday Period for immediate shipment, even if delivery is
639	639	14 made after the sales tax holiday period Sales Tax Holiday
640	640	15 Period. The seller accepts an order when the seller has
641	641	16 taken action to fill the order for immediate shipment.
642	642	17 Actions to fill an order include placement of an "in date"
643	643	18 stamp on an order or assignment of an "order number" to an
644	644	19 order within the sales tax holiday period Sales Tax
645	645	20 Holiday Period. An order is for immediate shipment when
646	646	21 the customer does not request delayed shipment. An order
647	647	22 is for immediate shipment notwithstanding that the
648	648	23 shipment may be delayed because of a backlog of orders or
649	649	24 because stock is currently unavailable to, or on back
650	650	25 order by, the seller.
651	651	26 (8) Returns. For a 60-day period immediately after the
652	652
653	653
654	654
655	655
656	656
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658	658
659	659
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661	661	HB4114 - 18 - LRB103 33313 HLH 63123 b
662	662	1 sales tax holiday period Sales Tax Holiday Period, if a
663	663	2 customer returns an item that would qualify for the
664	664	3 reduced rate of tax, credit for or refund of sales tax
665	665	4 shall be given only at the reduced rate unless the
666	666	5 customer provides a receipt or invoice that shows tax was
667	667	6 paid at the 6.25% general merchandise rate, or the seller
668	668	7 has sufficient documentation to show that tax was paid at
669	669	8 the 6.25% general merchandise rate on the specific item.
670	670	9 This 60-day period is set solely for the purpose of
671	671	10 designating a time period during which the customer must
672	672	11 provide documentation that shows that the appropriate
673	673	12 sales tax rate was paid on returned merchandise. The
674	674	13 60-day period is not intended to change a seller's policy
675	675	14 on the time period during which the seller will accept
676	676	15 returns.
677	677	16 (b-5) As used in this Section, "sales tax holiday period"
678	678	17 means:
679	679	18 (1) from August 6, 2010 through August 15, 2010;
680	680	19 (2) from August 5, 2022 through August 14, 2022; and
681	681	20 (3) from August 2, 2024 through August 11, 2024.
682	682	21 (c) The Department may implement the provisions of this
683	683	22 Section through the use of emergency rules, along with
684	684	23 permanent rules filed concurrently with such emergency rules,
685	685	24 in accordance with the provisions of Section 5-45 of the
686	686	25 Illinois Administrative Procedure Act. For purposes of the
687	687	26 Illinois Administrative Procedure Act, the adoption of rules
688	688
689	689
690	690
691	691
692	692
693	693	HB4114 - 18 - LRB103 33313 HLH 63123 b
694	694
695	695
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697	697	HB4114 - 19 - LRB103 33313 HLH 63123 b
698	698	1 to implement the provisions of this Section shall be deemed an
699	699	2 emergency and necessary for the public interest, safety, and
700	700	3 welfare.
701	701	4 (Source: P.A. 102-700, eff. 4-19-22.)
702	702	5 (35 ILCS 105/3-10)
703	703	6 Sec. 3-10. Rate of tax. Unless otherwise provided in this
704	704	7 Section, the tax imposed by this Act is at the rate of 6.25% of
705	705	8 either the selling price or the fair market value, if any, of
706	706	9 the tangible personal property. In all cases where property
707	707	10 functionally used or consumed is the same as the property that
708	708	11 was purchased at retail, then the tax is imposed on the selling
709	709	12 price of the property. In all cases where property
710	710	13 functionally used or consumed is a by-product or waste product
711	711	14 that has been refined, manufactured, or produced from property
712	712	15 purchased at retail, then the tax is imposed on the lower of
713	713	16 the fair market value, if any, of the specific property so used
714	714	17 in this State or on the selling price of the property purchased
715	715	18 at retail. For purposes of this Section "fair market value"
716	716	19 means the price at which property would change hands between a
717	717	20 willing buyer and a willing seller, neither being under any
718	718	21 compulsion to buy or sell and both having reasonable knowledge
719	719	22 of the relevant facts. The fair market value shall be
720	720	23 established by Illinois sales by the taxpayer of the same
721	721	24 property as that functionally used or consumed, or if there
722	722	25 are no such sales by the taxpayer, then comparable sales or
723	723
724	724
725	725
726	726
727	727
728	728	HB4114 - 19 - LRB103 33313 HLH 63123 b
729	729
730	730
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732	732	HB4114 - 20 - LRB103 33313 HLH 63123 b
733	733	1 purchases of property of like kind and character in Illinois.
734	734	2 Beginning on July 1, 2000 and through December 31, 2000,
735	735	3 with respect to motor fuel, as defined in Section 1.1 of the
736	736	4 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
737	737	5 the Use Tax Act, the tax is imposed at the rate of 1.25%.
738	738	6 During the sales tax holiday period, as defined in Section
739	739	7 3-6, Beginning on August 6, 2010 through August 15, 2010, and
740	740	8 beginning again on August 5, 2022 through August 14, 2022,
741	741	9 with respect to sales tax holiday items described as defined
742	742	10 in Section 3-6 of this Act, the tax is imposed at the rate of
743	743	11 1.25%.
744	744	12 With respect to gasohol, the tax imposed by this Act
745	745	13 applies to (i) 70% of the proceeds of sales made on or after
746	746	14 January 1, 1990, and before July 1, 2003, (ii) 80% of the
747	747	15 proceeds of sales made on or after July 1, 2003 and on or
748	748	16 before July 1, 2017, and (iii) 100% of the proceeds of sales
749	749	17 made thereafter. If, at any time, however, the tax under this
750	750	18 Act on sales of gasohol is imposed at the rate of 1.25%, then
751	751	19 the tax imposed by this Act applies to 100% of the proceeds of
752	752	20 sales of gasohol made during that time.
753	753	21 With respect to majority blended ethanol fuel, the tax
754	754	22 imposed by this Act does not apply to the proceeds of sales
755	755	23 made on or after July 1, 2003 and on or before December 31,
756	756	24 2023 but applies to 100% of the proceeds of sales made
757	757	25 thereafter.
758	758	26 With respect to biodiesel blends with no less than 1% and
759	759
760	760
761	761
762	762
763	763
764	764	HB4114 - 20 - LRB103 33313 HLH 63123 b
765	765
766	766
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768	768	HB4114 - 21 - LRB103 33313 HLH 63123 b
769	769	1 no more than 10% biodiesel, the tax imposed by this Act applies
770	770	2 to (i) 80% of the proceeds of sales made on or after July 1,
771	771	3 2003 and on or before December 31, 2018 and (ii) 100% of the
772	772	4 proceeds of sales made after December 31, 2018 and before
773	773	5 January 1, 2024. On and after January 1, 2024 and on or before
774	774	6 December 31, 2030, the taxation of biodiesel, renewable
775	775	7 diesel, and biodiesel blends shall be as provided in Section
776	776	8 3-5.1. If, at any time, however, the tax under this Act on
777	777	9 sales of biodiesel blends with no less than 1% and no more than
778	778	10 10% biodiesel is imposed at the rate of 1.25%, then the tax
779	779	11 imposed by this Act applies to 100% of the proceeds of sales of
780	780	12 biodiesel blends with no less than 1% and no more than 10%
781	781	13 biodiesel made during that time.
782	782	14 With respect to biodiesel and biodiesel blends with more
783	783	15 than 10% but no more than 99% biodiesel, the tax imposed by
784	784	16 this Act does not apply to the proceeds of sales made on or
785	785	17 after July 1, 2003 and on or before December 31, 2023. On and
786	786	18 after January 1, 2024 and on or before December 31, 2030, the
787	787	19 taxation of biodiesel, renewable diesel, and biodiesel blends
788	788	20 shall be as provided in Section 3-5.1.
789	789	21 Until July 1, 2022 and beginning again on July 1, 2023,
790	790	22 with respect to food for human consumption that is to be
791	791	23 consumed off the premises where it is sold (other than
792	792	24 alcoholic beverages, food consisting of or infused with adult
793	793	25 use cannabis, soft drinks, and food that has been prepared for
794	794	26 immediate consumption), the tax is imposed at the rate of 1%.
795	795
796	796
797	797
798	798
799	799
800	800	HB4114 - 21 - LRB103 33313 HLH 63123 b
801	801
802	802
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804	804	HB4114 - 22 - LRB103 33313 HLH 63123 b
805	805	1 Beginning on July 1, 2022 and until July 1, 2023, with respect
806	806	2 to food for human consumption that is to be consumed off the
807	807	3 premises where it is sold (other than alcoholic beverages,
808	808	4 food consisting of or infused with adult use cannabis, soft
809	809	5 drinks, and food that has been prepared for immediate
810	810	6 consumption), the tax is imposed at the rate of 0%.
811	811	7 With respect to prescription and nonprescription
812	812	8 medicines, drugs, medical appliances, products classified as
813	813	9 Class III medical devices by the United States Food and Drug
814	814	10 Administration that are used for cancer treatment pursuant to
815	815	11 a prescription, as well as any accessories and components
816	816	12 related to those devices, modifications to a motor vehicle for
817	817	13 the purpose of rendering it usable by a person with a
818	818	14 disability, and insulin, blood sugar testing materials,
819	819	15 syringes, and needles used by human diabetics, the tax is
820	820	16 imposed at the rate of 1%. For the purposes of this Section,
821	821	17 until September 1, 2009: the term "soft drinks" means any
822	822	18 complete, finished, ready-to-use, non-alcoholic drink, whether
823	823	19 carbonated or not, including, but not limited to, soda water,
824	824	20 cola, fruit juice, vegetable juice, carbonated water, and all
825	825	21 other preparations commonly known as soft drinks of whatever
826	826	22 kind or description that are contained in any closed or sealed
827	827	23 bottle, can, carton, or container, regardless of size; but
828	828	24 "soft drinks" does not include coffee, tea, non-carbonated
829	829	25 water, infant formula, milk or milk products as defined in the
830	830	26 Grade A Pasteurized Milk and Milk Products Act, or drinks
831	831
832	832
833	833
834	834
835	835
836	836	HB4114 - 22 - LRB103 33313 HLH 63123 b
837	837
838	838
839	839	HB4114- 23 -LRB103 33313 HLH 63123 b HB4114 - 23 - LRB103 33313 HLH 63123 b
840	840	HB4114 - 23 - LRB103 33313 HLH 63123 b
841	841	1 containing 50% or more natural fruit or vegetable juice.
842	842	2 Notwithstanding any other provisions of this Act,
843	843	3 beginning September 1, 2009, "soft drinks" means non-alcoholic
844	844	4 beverages that contain natural or artificial sweeteners. "Soft
845	845	5 drinks" does do not include beverages that contain milk or
846	846	6 milk products, soy, rice or similar milk substitutes, or
847	847	7 greater than 50% of vegetable or fruit juice by volume.
848	848	8 Until August 1, 2009, and notwithstanding any other
849	849	9 provisions of this Act, "food for human consumption that is to
850	850	10 be consumed off the premises where it is sold" includes all
851	851	11 food sold through a vending machine, except soft drinks and
852	852	12 food products that are dispensed hot from a vending machine,
853	853	13 regardless of the location of the vending machine. Beginning
854	854	14 August 1, 2009, and notwithstanding any other provisions of
855	855	15 this Act, "food for human consumption that is to be consumed
856	856	16 off the premises where it is sold" includes all food sold
857	857	17 through a vending machine, except soft drinks, candy, and food
858	858	18 products that are dispensed hot from a vending machine,
859	859	19 regardless of the location of the vending machine.
860	860	20 Notwithstanding any other provisions of this Act,
861	861	21 beginning September 1, 2009, "food for human consumption that
862	862	22 is to be consumed off the premises where it is sold" does not
863	863	23 include candy. For purposes of this Section, "candy" means a
864	864	24 preparation of sugar, honey, or other natural or artificial
865	865	25 sweeteners in combination with chocolate, fruits, nuts or
866	866	26 other ingredients or flavorings in the form of bars, drops, or
867	867
868	868
869	869
870	870
871	871
872	872	HB4114 - 23 - LRB103 33313 HLH 63123 b
873	873
874	874
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876	876	HB4114 - 24 - LRB103 33313 HLH 63123 b
877	877	1 pieces. "Candy" does not include any preparation that contains
878	878	2 flour or requires refrigeration.
879	879	3 Notwithstanding any other provisions of this Act,
880	880	4 beginning September 1, 2009, "nonprescription medicines and
881	881	5 drugs" does not include grooming and hygiene products. For
882	882	6 purposes of this Section, "grooming and hygiene products"
883	883	7 includes, but is not limited to, soaps and cleaning solutions,
884	884	8 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
885	885	9 lotions and screens, unless those products are available by
886	886	10 prescription only, regardless of whether the products meet the
887	887	11 definition of "over-the-counter-drugs". For the purposes of
888	888	12 this paragraph, "over-the-counter-drug" means a drug for human
889	889	13 use that contains a label that identifies the product as a drug
890	890	14 as required by 21 CFR C.F.R. 201.66. The
891	891	15 "over-the-counter-drug" label includes:
892	892	16 (A) a A "Drug Facts" panel; or
893	893	17 (B) a A statement of the "active ingredient(s)" with a
894	894	18 list of those ingredients contained in the compound,
895	895	19 substance or preparation.
896	896	20 Beginning on January 1, 2014 (the effective date of Public
897	897	21 Act 98-122) this amendatory Act of the 98th General Assembly,
898	898	22 "prescription and nonprescription medicines and drugs"
899	899	23 includes medical cannabis purchased from a registered
900	900	24 dispensing organization under the Compassionate Use of Medical
901	901	25 Cannabis Program Act.
902	902	26 As used in this Section, "adult use cannabis" means
903	903
904	904
905	905
906	906
907	907
908	908	HB4114 - 24 - LRB103 33313 HLH 63123 b
909	909
910	910
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912	912	HB4114 - 25 - LRB103 33313 HLH 63123 b
913	913	1 cannabis subject to tax under the Cannabis Cultivation
914	914	2 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
915	915	3 and does not include cannabis subject to tax under the
916	916	4 Compassionate Use of Medical Cannabis Program Act.
917	917	5 If the property that is purchased at retail from a
918	918	6 retailer is acquired outside Illinois and used outside
919	919	7 Illinois before being brought to Illinois for use here and is
920	920	8 taxable under this Act, the "selling price" on which the tax is
921	921	9 computed shall be reduced by an amount that represents a
922	922	10 reasonable allowance for depreciation for the period of prior
923	923	11 out-of-state use.
924	924	12 (Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
925	925	13 102-4, eff. 4-27-21; 102-700, Article 20, Section 20-5, eff.
926	926	14 4-19-22; 102-700, Article 60, Section 60-15, eff. 4-19-22;
927	927	15 102-700, Article 65, Section 65-5, eff. 4-19-22; revised
928	928	16 5-27-22.)
929	929	17 (35 ILCS 105/9) (from Ch. 120, par. 439.9)
930	930	18 Sec. 9. Except as to motor vehicles, watercraft, aircraft,
931	931	19 and trailers that are required to be registered with an agency
932	932	20 of this State, each retailer required or authorized to collect
933	933	21 the tax imposed by this Act shall pay to the Department the
934	934	22 amount of such tax (except as otherwise provided) at the time
935	935	23 when he is required to file his return for the period during
936	936	24 which such tax was collected, less a discount of 2.1% prior to
937	937	25 January 1, 1990, and 1.75% on and after January 1, 1990, or $5
938	938
939	939
940	940
941	941
942	942
943	943	HB4114 - 25 - LRB103 33313 HLH 63123 b
944	944
945	945
946	946	HB4114- 26 -LRB103 33313 HLH 63123 b HB4114 - 26 - LRB103 33313 HLH 63123 b
947	947	HB4114 - 26 - LRB103 33313 HLH 63123 b
948	948	1 per calendar year, whichever is greater, which is allowed to
949	949	2 reimburse the retailer for expenses incurred in collecting the
950	950	3 tax, keeping records, preparing and filing returns, remitting
951	951	4 the tax and supplying data to the Department on request. When
952	952	5 determining the discount allowed under this Section, retailers
953	953	6 shall include the amount of tax that would have been due at the
954	954	7 6.25% rate but for the 1.25% rate imposed on sales tax holiday
955	955	8 items under Public Act 102-700 or this amendatory Act of the
956	956	9 103rd General Assembly this amendatory Act of the 102nd
957	957	10 General Assembly. The discount under this Section is not
958	958	11 allowed for the 1.25% portion of taxes paid on aviation fuel
959	959	12 that is subject to the revenue use requirements of 49 U.S.C.
960	960	13 47107(b) and 49 U.S.C. 47133. When determining the discount
961	961	14 allowed under this Section, retailers shall include the amount
962	962	15 of tax that would have been due at the 1% rate but for the 0%
963	963	16 rate imposed under Public Act 102-700 this amendatory Act of
964	964	17 the 102nd General Assembly. In the case of retailers who
965	965	18 report and pay the tax on a transaction by transaction basis,
966	966	19 as provided in this Section, such discount shall be taken with
967	967	20 each such tax remittance instead of when such retailer files
968	968	21 his periodic return. The discount allowed under this Section
969	969	22 is allowed only for returns that are filed in the manner
970	970	23 required by this Act. The Department may disallow the discount
971	971	24 for retailers whose certificate of registration is revoked at
972	972	25 the time the return is filed, but only if the Department's
973	973	26 decision to revoke the certificate of registration has become
974	974
975	975
976	976
977	977
978	978
979	979	HB4114 - 26 - LRB103 33313 HLH 63123 b
980	980
981	981
982	982	HB4114- 27 -LRB103 33313 HLH 63123 b HB4114 - 27 - LRB103 33313 HLH 63123 b
983	983	HB4114 - 27 - LRB103 33313 HLH 63123 b
984	984	1 final. A retailer need not remit that part of any tax collected
985	985	2 by him to the extent that he is required to remit and does
986	986	3 remit the tax imposed by the Retailers' Occupation Tax Act,
987	987	4 with respect to the sale of the same property.
988	988	5 Where such tangible personal property is sold under a
989	989	6 conditional sales contract, or under any other form of sale
990	990	7 wherein the payment of the principal sum, or a part thereof, is
991	991	8 extended beyond the close of the period for which the return is
992	992	9 filed, the retailer, in collecting the tax (except as to motor
993	993	10 vehicles, watercraft, aircraft, and trailers that are required
994	994	11 to be registered with an agency of this State), may collect for
995	995	12 each tax return period, only the tax applicable to that part of
996	996	13 the selling price actually received during such tax return
997	997	14 period.
998	998	15 Except as provided in this Section, on or before the
999	999	16 twentieth day of each calendar month, such retailer shall file
1000	1000	17 a return for the preceding calendar month. Such return shall
1001	1001	18 be filed on forms prescribed by the Department and shall
1002	1002	19 furnish such information as the Department may reasonably
1003	1003	20 require. The return shall include the gross receipts on food
1004	1004	21 for human consumption that is to be consumed off the premises
1005	1005	22 where it is sold (other than alcoholic beverages, food
1006	1006	23 consisting of or infused with adult use cannabis, soft drinks,
1007	1007	24 and food that has been prepared for immediate consumption)
1008	1008	25 which were received during the preceding calendar month,
1009	1009	26 quarter, or year, as appropriate, and upon which tax would
1010	1010
1011	1011
1012	1012
1013	1013
1014	1014
1015	1015	HB4114 - 27 - LRB103 33313 HLH 63123 b
1016	1016
1017	1017
1018	1018	HB4114- 28 -LRB103 33313 HLH 63123 b HB4114 - 28 - LRB103 33313 HLH 63123 b
1019	1019	HB4114 - 28 - LRB103 33313 HLH 63123 b
1020	1020	1 have been due but for the 0% rate imposed under Public Act
1021	1021	2 102-700 this amendatory Act of the 102nd General Assembly. The
1022	1022	3 return shall also include the amount of tax that would have
1023	1023	4 been due on food for human consumption that is to be consumed
1024	1024	5 off the premises where it is sold (other than alcoholic
1025	1025	6 beverages, food consisting of or infused with adult use
1026	1026	7 cannabis, soft drinks, and food that has been prepared for
1027	1027	8 immediate consumption) but for the 0% rate imposed under
1028	1028	9 Public Act 102-700 this amendatory Act of the 102nd General
1029	1029	10 Assembly.
1030	1030	11 On and after January 1, 2018, except for returns required
1031	1031	12 to be filed prior to January 1, 2023 for motor vehicles,
1032	1032	13 watercraft, aircraft, and trailers that are required to be
1033	1033	14 registered with an agency of this State, with respect to
1034	1034	15 retailers whose annual gross receipts average $20,000 or more,
1035	1035	16 all returns required to be filed pursuant to this Act shall be
1036	1036	17 filed electronically. On and after January 1, 2023, with
1037	1037	18 respect to retailers whose annual gross receipts average
1038	1038	19 $20,000 or more, all returns required to be filed pursuant to
1039	1039	20 this Act, including, but not limited to, returns for motor
1040	1040	21 vehicles, watercraft, aircraft, and trailers that are required
1041	1041	22 to be registered with an agency of this State, shall be filed
1042	1042	23 electronically. Retailers who demonstrate that they do not
1043	1043	24 have access to the Internet or demonstrate hardship in filing
1044	1044	25 electronically may petition the Department to waive the
1045	1045	26 electronic filing requirement.
1046	1046
1047	1047
1048	1048
1049	1049
1050	1050
1051	1051	HB4114 - 28 - LRB103 33313 HLH 63123 b
1052	1052
1053	1053
1054	1054	HB4114- 29 -LRB103 33313 HLH 63123 b HB4114 - 29 - LRB103 33313 HLH 63123 b
1055	1055	HB4114 - 29 - LRB103 33313 HLH 63123 b
1056	1056	1 The Department may require returns to be filed on a
1057	1057	2 quarterly basis. If so required, a return for each calendar
1058	1058	3 quarter shall be filed on or before the twentieth day of the
1059	1059	4 calendar month following the end of such calendar quarter. The
1060	1060	5 taxpayer shall also file a return with the Department for each
1061	1061	6 of the first two months of each calendar quarter, on or before
1062	1062	7 the twentieth day of the following calendar month, stating:
1063	1063	8 1. The name of the seller;
1064	1064	9 2. The address of the principal place of business from
1065	1065	10 which he engages in the business of selling tangible
1066	1066	11 personal property at retail in this State;
1067	1067	12 3. The total amount of taxable receipts received by
1068	1068	13 him during the preceding calendar month from sales of
1069	1069	14 tangible personal property by him during such preceding
1070	1070	15 calendar month, including receipts from charge and time
1071	1071	16 sales, but less all deductions allowed by law;
1072	1072	17 4. The amount of credit provided in Section 2d of this
1073	1073	18 Act;
1074	1074	19 5. The amount of tax due;
1075	1075	20 5-5. The signature of the taxpayer; and
1076	1076	21 6. Such other reasonable information as the Department
1077	1077	22 may require.
1078	1078	23 Each retailer required or authorized to collect the tax
1079	1079	24 imposed by this Act on aviation fuel sold at retail in this
1080	1080	25 State during the preceding calendar month shall, instead of
1081	1081	26 reporting and paying tax on aviation fuel as otherwise
1082	1082
1083	1083
1084	1084
1085	1085
1086	1086
1087	1087	HB4114 - 29 - LRB103 33313 HLH 63123 b
1088	1088
1089	1089
1090	1090	HB4114- 30 -LRB103 33313 HLH 63123 b HB4114 - 30 - LRB103 33313 HLH 63123 b
1091	1091	HB4114 - 30 - LRB103 33313 HLH 63123 b
1092	1092	1 required by this Section, report and pay such tax on a separate
1093	1093	2 aviation fuel tax return. The requirements related to the
1094	1094	3 return shall be as otherwise provided in this Section.
1095	1095	4 Notwithstanding any other provisions of this Act to the
1096	1096	5 contrary, retailers collecting tax on aviation fuel shall file
1097	1097	6 all aviation fuel tax returns and shall make all aviation fuel
1098	1098	7 tax payments by electronic means in the manner and form
1099	1099	8 required by the Department. For purposes of this Section,
1100	1100	9 "aviation fuel" means jet fuel and aviation gasoline.
1101	1101	10 If a taxpayer fails to sign a return within 30 days after
1102	1102	11 the proper notice and demand for signature by the Department,
1103	1103	12 the return shall be considered valid and any amount shown to be
1104	1104	13 due on the return shall be deemed assessed.
1105	1105	14 Notwithstanding any other provision of this Act to the
1106	1106	15 contrary, retailers subject to tax on cannabis shall file all
1107	1107	16 cannabis tax returns and shall make all cannabis tax payments
1108	1108	17 by electronic means in the manner and form required by the
1109	1109	18 Department.
1110	1110	19 Beginning October 1, 1993, a taxpayer who has an average
1111	1111	20 monthly tax liability of $150,000 or more shall make all
1112	1112	21 payments required by rules of the Department by electronic
1113	1113	22 funds transfer. Beginning October 1, 1994, a taxpayer who has
1114	1114	23 an average monthly tax liability of $100,000 or more shall
1115	1115	24 make all payments required by rules of the Department by
1116	1116	25 electronic funds transfer. Beginning October 1, 1995, a
1117	1117	26 taxpayer who has an average monthly tax liability of $50,000
1118	1118
1119	1119
1120	1120
1121	1121
1122	1122
1123	1123	HB4114 - 30 - LRB103 33313 HLH 63123 b
1124	1124
1125	1125
1126	1126	HB4114- 31 -LRB103 33313 HLH 63123 b HB4114 - 31 - LRB103 33313 HLH 63123 b
1127	1127	HB4114 - 31 - LRB103 33313 HLH 63123 b
1128	1128	1 or more shall make all payments required by rules of the
1129	1129	2 Department by electronic funds transfer. Beginning October 1,
1130	1130	3 2000, a taxpayer who has an annual tax liability of $200,000 or
1131	1131	4 more shall make all payments required by rules of the
1132	1132	5 Department by electronic funds transfer. The term "annual tax
1133	1133	6 liability" shall be the sum of the taxpayer's liabilities
1134	1134	7 under this Act, and under all other State and local occupation
1135	1135	8 and use tax laws administered by the Department, for the
1136	1136	9 immediately preceding calendar year. The term "average monthly
1137	1137	10 tax liability" means the sum of the taxpayer's liabilities
1138	1138	11 under this Act, and under all other State and local occupation
1139	1139	12 and use tax laws administered by the Department, for the
1140	1140	13 immediately preceding calendar year divided by 12. Beginning
1141	1141	14 on October 1, 2002, a taxpayer who has a tax liability in the
1142	1142	15 amount set forth in subsection (b) of Section 2505-210 of the
1143	1143	16 Department of Revenue Law shall make all payments required by
1144	1144	17 rules of the Department by electronic funds transfer.
1145	1145	18 Before August 1 of each year beginning in 1993, the
1146	1146	19 Department shall notify all taxpayers required to make
1147	1147	20 payments by electronic funds transfer. All taxpayers required
1148	1148	21 to make payments by electronic funds transfer shall make those
1149	1149	22 payments for a minimum of one year beginning on October 1.
1150	1150	23 Any taxpayer not required to make payments by electronic
1151	1151	24 funds transfer may make payments by electronic funds transfer
1152	1152	25 with the permission of the Department.
1153	1153	26 All taxpayers required to make payment by electronic funds
1154	1154
1155	1155
1156	1156
1157	1157
1158	1158
1159	1159	HB4114 - 31 - LRB103 33313 HLH 63123 b
1160	1160
1161	1161
1162	1162	HB4114- 32 -LRB103 33313 HLH 63123 b HB4114 - 32 - LRB103 33313 HLH 63123 b
1163	1163	HB4114 - 32 - LRB103 33313 HLH 63123 b
1164	1164	1 transfer and any taxpayers authorized to voluntarily make
1165	1165	2 payments by electronic funds transfer shall make those
1166	1166	3 payments in the manner authorized by the Department.
1167	1167	4 The Department shall adopt such rules as are necessary to
1168	1168	5 effectuate a program of electronic funds transfer and the
1169	1169	6 requirements of this Section.
1170	1170	7 Before October 1, 2000, if the taxpayer's average monthly
1171	1171	8 tax liability to the Department under this Act, the Retailers'
1172	1172	9 Occupation Tax Act, the Service Occupation Tax Act, the
1173	1173	10 Service Use Tax Act was $10,000 or more during the preceding 4
1174	1174	11 complete calendar quarters, he shall file a return with the
1175	1175	12 Department each month by the 20th day of the month next
1176	1176	13 following the month during which such tax liability is
1177	1177	14 incurred and shall make payments to the Department on or
1178	1178	15 before the 7th, 15th, 22nd and last day of the month during
1179	1179	16 which such liability is incurred. On and after October 1,
1180	1180	17 2000, if the taxpayer's average monthly tax liability to the
1181	1181	18 Department under this Act, the Retailers' Occupation Tax Act,
1182	1182	19 the Service Occupation Tax Act, and the Service Use Tax Act was
1183	1183	20 $20,000 or more during the preceding 4 complete calendar
1184	1184	21 quarters, he shall file a return with the Department each
1185	1185	22 month by the 20th day of the month next following the month
1186	1186	23 during which such tax liability is incurred and shall make
1187	1187	24 payment to the Department on or before the 7th, 15th, 22nd and
1188	1188	25 last day of the month during which such liability is incurred.
1189	1189	26 If the month during which such tax liability is incurred began
1190	1190
1191	1191
1192	1192
1193	1193
1194	1194
1195	1195	HB4114 - 32 - LRB103 33313 HLH 63123 b
1196	1196
1197	1197
1198	1198	HB4114- 33 -LRB103 33313 HLH 63123 b HB4114 - 33 - LRB103 33313 HLH 63123 b
1199	1199	HB4114 - 33 - LRB103 33313 HLH 63123 b
1200	1200	1 prior to January 1, 1985, each payment shall be in an amount
1201	1201	2 equal to 1/4 of the taxpayer's actual liability for the month
1202	1202	3 or an amount set by the Department not to exceed 1/4 of the
1203	1203	4 average monthly liability of the taxpayer to the Department
1204	1204	5 for the preceding 4 complete calendar quarters (excluding the
1205	1205	6 month of highest liability and the month of lowest liability
1206	1206	7 in such 4 quarter period). If the month during which such tax
1207	1207	8 liability is incurred begins on or after January 1, 1985, and
1208	1208	9 prior to January 1, 1987, each payment shall be in an amount
1209	1209	10 equal to 22.5% of the taxpayer's actual liability for the
1210	1210	11 month or 27.5% of the taxpayer's liability for the same
1211	1211	12 calendar month of the preceding year. If the month during
1212	1212	13 which such tax liability is incurred begins on or after
1213	1213	14 January 1, 1987, and prior to January 1, 1988, each payment
1214	1214	15 shall be in an amount equal to 22.5% of the taxpayer's actual
1215	1215	16 liability for the month or 26.25% of the taxpayer's liability
1216	1216	17 for the same calendar month of the preceding year. If the month
1217	1217	18 during which such tax liability is incurred begins on or after
1218	1218	19 January 1, 1988, and prior to January 1, 1989, or begins on or
1219	1219	20 after January 1, 1996, each payment shall be in an amount equal
1220	1220	21 to 22.5% of the taxpayer's actual liability for the month or
1221	1221	22 25% of the taxpayer's liability for the same calendar month of
1222	1222	23 the preceding year. If the month during which such tax
1223	1223	24 liability is incurred begins on or after January 1, 1989, and
1224	1224	25 prior to January 1, 1996, each payment shall be in an amount
1225	1225	26 equal to 22.5% of the taxpayer's actual liability for the
1226	1226
1227	1227
1228	1228
1229	1229
1230	1230
1231	1231	HB4114 - 33 - LRB103 33313 HLH 63123 b
1232	1232
1233	1233
1234	1234	HB4114- 34 -LRB103 33313 HLH 63123 b HB4114 - 34 - LRB103 33313 HLH 63123 b
1235	1235	HB4114 - 34 - LRB103 33313 HLH 63123 b
1236	1236	1 month or 25% of the taxpayer's liability for the same calendar
1237	1237	2 month of the preceding year or 100% of the taxpayer's actual
1238	1238	3 liability for the quarter monthly reporting period. The amount
1239	1239	4 of such quarter monthly payments shall be credited against the
1240	1240	5 final tax liability of the taxpayer's return for that month.
1241	1241	6 Before October 1, 2000, once applicable, the requirement of
1242	1242	7 the making of quarter monthly payments to the Department shall
1243	1243	8 continue until such taxpayer's average monthly liability to
1244	1244	9 the Department during the preceding 4 complete calendar
1245	1245	10 quarters (excluding the month of highest liability and the
1246	1246	11 month of lowest liability) is less than $9,000, or until such
1247	1247	12 taxpayer's average monthly liability to the Department as
1248	1248	13 computed for each calendar quarter of the 4 preceding complete
1249	1249	14 calendar quarter period is less than $10,000. However, if a
1250	1250	15 taxpayer can show the Department that a substantial change in
1251	1251	16 the taxpayer's business has occurred which causes the taxpayer
1252	1252	17 to anticipate that his average monthly tax liability for the
1253	1253	18 reasonably foreseeable future will fall below the $10,000
1254	1254	19 threshold stated above, then such taxpayer may petition the
1255	1255	20 Department for change in such taxpayer's reporting status. On
1256	1256	21 and after October 1, 2000, once applicable, the requirement of
1257	1257	22 the making of quarter monthly payments to the Department shall
1258	1258	23 continue until such taxpayer's average monthly liability to
1259	1259	24 the Department during the preceding 4 complete calendar
1260	1260	25 quarters (excluding the month of highest liability and the
1261	1261	26 month of lowest liability) is less than $19,000 or until such
1262	1262
1263	1263
1264	1264
1265	1265
1266	1266
1267	1267	HB4114 - 34 - LRB103 33313 HLH 63123 b
1268	1268
1269	1269
1270	1270	HB4114- 35 -LRB103 33313 HLH 63123 b HB4114 - 35 - LRB103 33313 HLH 63123 b
1271	1271	HB4114 - 35 - LRB103 33313 HLH 63123 b
1272	1272	1 taxpayer's average monthly liability to the Department as
1273	1273	2 computed for each calendar quarter of the 4 preceding complete
1274	1274	3 calendar quarter period is less than $20,000. However, if a
1275	1275	4 taxpayer can show the Department that a substantial change in
1276	1276	5 the taxpayer's business has occurred which causes the taxpayer
1277	1277	6 to anticipate that his average monthly tax liability for the
1278	1278	7 reasonably foreseeable future will fall below the $20,000
1279	1279	8 threshold stated above, then such taxpayer may petition the
1280	1280	9 Department for a change in such taxpayer's reporting status.
1281	1281	10 The Department shall change such taxpayer's reporting status
1282	1282	11 unless it finds that such change is seasonal in nature and not
1283	1283	12 likely to be long term. Quarter monthly payment status shall
1284	1284	13 be determined under this paragraph as if the rate reduction to
1285	1285	14 1.25% in Public Act 102-700 this amendatory Act of the 102nd
1286	1286	15 General Assembly on sales tax holiday items had not occurred.
1287	1287	16 Quarter monthly payment status shall be determined under this
1288	1288	17 paragraph as if the rate reduction to 1.25% in this amendatory
1289	1289	18 Act of the 103rd General Assembly on sales tax holiday items
1290	1290	19 had not occurred. For quarter monthly payments due on or after
1291	1291	20 July 1, 2023 and through June 30, 2024, "25% of the taxpayer's
1292	1292	21 liability for the same calendar month of the preceding year"
1293	1293	22 shall be determined as if the rate reduction to 1.25% in Public
1294	1294	23 Act 102-700 this amendatory Act of the 102nd General Assembly
1295	1295	24 on sales tax holiday items had not occurred. For quarter
1296	1296	25 monthly payments due on or after July 1, 2024 and through June
1297	1297	26 30, 2025, "25% of the taxpayer's liability for the same
1298	1298
1299	1299
1300	1300
1301	1301
1302	1302
1303	1303	HB4114 - 35 - LRB103 33313 HLH 63123 b
1304	1304
1305	1305
1306	1306	HB4114- 36 -LRB103 33313 HLH 63123 b HB4114 - 36 - LRB103 33313 HLH 63123 b
1307	1307	HB4114 - 36 - LRB103 33313 HLH 63123 b
1308	1308	1 calendar month of the preceding year" shall be determined as
1309	1309	2 if the rate reduction to 1.25% in this amendatory Act of the
1310	1310	3 103rd General Assembly on sales tax holiday items had not
1311	1311	4 occurred. Quarter monthly payment status shall be determined
1312	1312	5 under this paragraph as if the rate reduction to 0% in Public
1313	1313	6 Act 102-700 this amendatory Act of the 102nd General Assembly
1314	1314	7 on food for human consumption that is to be consumed off the
1315	1315	8 premises where it is sold (other than alcoholic beverages,
1316	1316	9 food consisting of or infused with adult use cannabis, soft
1317	1317	10 drinks, and food that has been prepared for immediate
1318	1318	11 consumption) had not occurred. For quarter monthly payments
1319	1319	12 due under this paragraph on or after July 1, 2023 and through
1320	1320	13 June 30, 2024, "25% of the taxpayer's liability for the same
1321	1321	14 calendar month of the preceding year" shall be determined as
1322	1322	15 if the rate reduction to 0% in Public Act 102-700 this
1323	1323	16 amendatory Act of the 102nd General Assembly had not occurred.
1324	1324	17 If any such quarter monthly payment is not paid at the time or
1325	1325	18 in the amount required by this Section, then the taxpayer
1326	1326	19 shall be liable for penalties and interest on the difference
1327	1327	20 between the minimum amount due and the amount of such quarter
1328	1328	21 monthly payment actually and timely paid, except insofar as
1329	1329	22 the taxpayer has previously made payments for that month to
1330	1330	23 the Department in excess of the minimum payments previously
1331	1331	24 due as provided in this Section. The Department shall make
1332	1332	25 reasonable rules and regulations to govern the quarter monthly
1333	1333	26 payment amount and quarter monthly payment dates for taxpayers
1334	1334
1335	1335
1336	1336
1337	1337
1338	1338
1339	1339	HB4114 - 36 - LRB103 33313 HLH 63123 b
1340	1340
1341	1341
1342	1342	HB4114- 37 -LRB103 33313 HLH 63123 b HB4114 - 37 - LRB103 33313 HLH 63123 b
1343	1343	HB4114 - 37 - LRB103 33313 HLH 63123 b
1344	1344	1 who file on other than a calendar monthly basis.
1345	1345	2 If any such payment provided for in this Section exceeds
1346	1346	3 the taxpayer's liabilities under this Act, the Retailers'
1347	1347	4 Occupation Tax Act, the Service Occupation Tax Act and the
1348	1348	5 Service Use Tax Act, as shown by an original monthly return,
1349	1349	6 the Department shall issue to the taxpayer a credit memorandum
1350	1350	7 no later than 30 days after the date of payment, which
1351	1351	8 memorandum may be submitted by the taxpayer to the Department
1352	1352	9 in payment of tax liability subsequently to be remitted by the
1353	1353	10 taxpayer to the Department or be assigned by the taxpayer to a
1354	1354	11 similar taxpayer under this Act, the Retailers' Occupation Tax
1355	1355	12 Act, the Service Occupation Tax Act or the Service Use Tax Act,
1356	1356	13 in accordance with reasonable rules and regulations to be
1357	1357	14 prescribed by the Department, except that if such excess
1358	1358	15 payment is shown on an original monthly return and is made
1359	1359	16 after December 31, 1986, no credit memorandum shall be issued,
1360	1360	17 unless requested by the taxpayer. If no such request is made,
1361	1361	18 the taxpayer may credit such excess payment against tax
1362	1362	19 liability subsequently to be remitted by the taxpayer to the
1363	1363	20 Department under this Act, the Retailers' Occupation Tax Act,
1364	1364	21 the Service Occupation Tax Act or the Service Use Tax Act, in
1365	1365	22 accordance with reasonable rules and regulations prescribed by
1366	1366	23 the Department. If the Department subsequently determines that
1367	1367	24 all or any part of the credit taken was not actually due to the
1368	1368	25 taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
1369	1369	26 be reduced by 2.1% or 1.75% of the difference between the
1370	1370
1371	1371
1372	1372
1373	1373
1374	1374
1375	1375	HB4114 - 37 - LRB103 33313 HLH 63123 b
1376	1376
1377	1377
1378	1378	HB4114- 38 -LRB103 33313 HLH 63123 b HB4114 - 38 - LRB103 33313 HLH 63123 b
1379	1379	HB4114 - 38 - LRB103 33313 HLH 63123 b
1380	1380	1 credit taken and that actually due, and the taxpayer shall be
1381	1381	2 liable for penalties and interest on such difference.
1382	1382	3 If the retailer is otherwise required to file a monthly
1383	1383	4 return and if the retailer's average monthly tax liability to
1384	1384	5 the Department does not exceed $200, the Department may
1385	1385	6 authorize his returns to be filed on a quarter annual basis,
1386	1386	7 with the return for January, February, and March of a given
1387	1387	8 year being due by April 20 of such year; with the return for
1388	1388	9 April, May and June of a given year being due by July 20 of
1389	1389	10 such year; with the return for July, August and September of a
1390	1390	11 given year being due by October 20 of such year, and with the
1391	1391	12 return for October, November and December of a given year
1392	1392	13 being due by January 20 of the following year.
1393	1393	14 If the retailer is otherwise required to file a monthly or
1394	1394	15 quarterly return and if the retailer's average monthly tax
1395	1395	16 liability to the Department does not exceed $50, the
1396	1396	17 Department may authorize his returns to be filed on an annual
1397	1397	18 basis, with the return for a given year being due by January 20
1398	1398	19 of the following year.
1399	1399	20 Such quarter annual and annual returns, as to form and
1400	1400	21 substance, shall be subject to the same requirements as
1401	1401	22 monthly returns.
1402	1402	23 Notwithstanding any other provision in this Act concerning
1403	1403	24 the time within which a retailer may file his return, in the
1404	1404	25 case of any retailer who ceases to engage in a kind of business
1405	1405	26 which makes him responsible for filing returns under this Act,
1406	1406
1407	1407
1408	1408
1409	1409
1410	1410
1411	1411	HB4114 - 38 - LRB103 33313 HLH 63123 b
1412	1412
1413	1413
1414	1414	HB4114- 39 -LRB103 33313 HLH 63123 b HB4114 - 39 - LRB103 33313 HLH 63123 b
1415	1415	HB4114 - 39 - LRB103 33313 HLH 63123 b
1416	1416	1 such retailer shall file a final return under this Act with the
1417	1417	2 Department not more than one month after discontinuing such
1418	1418	3 business.
1419	1419	4 In addition, with respect to motor vehicles, watercraft,
1420	1420	5 aircraft, and trailers that are required to be registered with
1421	1421	6 an agency of this State, except as otherwise provided in this
1422	1422	7 Section, every retailer selling this kind of tangible personal
1423	1423	8 property shall file, with the Department, upon a form to be
1424	1424	9 prescribed and supplied by the Department, a separate return
1425	1425	10 for each such item of tangible personal property which the
1426	1426	11 retailer sells, except that if, in the same transaction, (i) a
1427	1427	12 retailer of aircraft, watercraft, motor vehicles or trailers
1428	1428	13 transfers more than one aircraft, watercraft, motor vehicle or
1429	1429	14 trailer to another aircraft, watercraft, motor vehicle or
1430	1430	15 trailer retailer for the purpose of resale or (ii) a retailer
1431	1431	16 of aircraft, watercraft, motor vehicles, or trailers transfers
1432	1432	17 more than one aircraft, watercraft, motor vehicle, or trailer
1433	1433	18 to a purchaser for use as a qualifying rolling stock as
1434	1434	19 provided in Section 3-55 of this Act, then that seller may
1435	1435	20 report the transfer of all the aircraft, watercraft, motor
1436	1436	21 vehicles or trailers involved in that transaction to the
1437	1437	22 Department on the same uniform invoice-transaction reporting
1438	1438	23 return form. For purposes of this Section, "watercraft" means
1439	1439	24 a Class 2, Class 3, or Class 4 watercraft as defined in Section
1440	1440	25 3-2 of the Boat Registration and Safety Act, a personal
1441	1441	26 watercraft, or any boat equipped with an inboard motor.
1442	1442
1443	1443
1444	1444
1445	1445
1446	1446
1447	1447	HB4114 - 39 - LRB103 33313 HLH 63123 b
1448	1448
1449	1449
1450	1450	HB4114- 40 -LRB103 33313 HLH 63123 b HB4114 - 40 - LRB103 33313 HLH 63123 b
1451	1451	HB4114 - 40 - LRB103 33313 HLH 63123 b
1452	1452	1 In addition, with respect to motor vehicles, watercraft,
1453	1453	2 aircraft, and trailers that are required to be registered with
1454	1454	3 an agency of this State, every person who is engaged in the
1455	1455	4 business of leasing or renting such items and who, in
1456	1456	5 connection with such business, sells any such item to a
1457	1457	6 retailer for the purpose of resale is, notwithstanding any
1458	1458	7 other provision of this Section to the contrary, authorized to
1459	1459	8 meet the return-filing requirement of this Act by reporting
1460	1460	9 the transfer of all the aircraft, watercraft, motor vehicles,
1461	1461	10 or trailers transferred for resale during a month to the
1462	1462	11 Department on the same uniform invoice-transaction reporting
1463	1463	12 return form on or before the 20th of the month following the
1464	1464	13 month in which the transfer takes place. Notwithstanding any
1465	1465	14 other provision of this Act to the contrary, all returns filed
1466	1466	15 under this paragraph must be filed by electronic means in the
1467	1467	16 manner and form as required by the Department.
1468	1468	17 The transaction reporting return in the case of motor
1469	1469	18 vehicles or trailers that are required to be registered with
1470	1470	19 an agency of this State, shall be the same document as the
1471	1471	20 Uniform Invoice referred to in Section 5-402 of the Illinois
1472	1472	21 Vehicle Code and must show the name and address of the seller;
1473	1473	22 the name and address of the purchaser; the amount of the
1474	1474	23 selling price including the amount allowed by the retailer for
1475	1475	24 traded-in property, if any; the amount allowed by the retailer
1476	1476	25 for the traded-in tangible personal property, if any, to the
1477	1477	26 extent to which Section 2 of this Act allows an exemption for
1478	1478
1479	1479
1480	1480
1481	1481
1482	1482
1483	1483	HB4114 - 40 - LRB103 33313 HLH 63123 b
1484	1484
1485	1485
1486	1486	HB4114- 41 -LRB103 33313 HLH 63123 b HB4114 - 41 - LRB103 33313 HLH 63123 b
1487	1487	HB4114 - 41 - LRB103 33313 HLH 63123 b
1488	1488	1 the value of traded-in property; the balance payable after
1489	1489	2 deducting such trade-in allowance from the total selling
1490	1490	3 price; the amount of tax due from the retailer with respect to
1491	1491	4 such transaction; the amount of tax collected from the
1492	1492	5 purchaser by the retailer on such transaction (or satisfactory
1493	1493	6 evidence that such tax is not due in that particular instance,
1494	1494	7 if that is claimed to be the fact); the place and date of the
1495	1495	8 sale; a sufficient identification of the property sold; such
1496	1496	9 other information as is required in Section 5-402 of the
1497	1497	10 Illinois Vehicle Code, and such other information as the
1498	1498	11 Department may reasonably require.
1499	1499	12 The transaction reporting return in the case of watercraft
1500	1500	13 and aircraft must show the name and address of the seller; the
1501	1501	14 name and address of the purchaser; the amount of the selling
1502	1502	15 price including the amount allowed by the retailer for
1503	1503	16 traded-in property, if any; the amount allowed by the retailer
1504	1504	17 for the traded-in tangible personal property, if any, to the
1505	1505	18 extent to which Section 2 of this Act allows an exemption for
1506	1506	19 the value of traded-in property; the balance payable after
1507	1507	20 deducting such trade-in allowance from the total selling
1508	1508	21 price; the amount of tax due from the retailer with respect to
1509	1509	22 such transaction; the amount of tax collected from the
1510	1510	23 purchaser by the retailer on such transaction (or satisfactory
1511	1511	24 evidence that such tax is not due in that particular instance,
1512	1512	25 if that is claimed to be the fact); the place and date of the
1513	1513	26 sale, a sufficient identification of the property sold, and
1514	1514
1515	1515
1516	1516
1517	1517
1518	1518
1519	1519	HB4114 - 41 - LRB103 33313 HLH 63123 b
1520	1520
1521	1521
1522	1522	HB4114- 42 -LRB103 33313 HLH 63123 b HB4114 - 42 - LRB103 33313 HLH 63123 b
1523	1523	HB4114 - 42 - LRB103 33313 HLH 63123 b
1524	1524	1 such other information as the Department may reasonably
1525	1525	2 require.
1526	1526	3 Such transaction reporting return shall be filed not later
1527	1527	4 than 20 days after the date of delivery of the item that is
1528	1528	5 being sold, but may be filed by the retailer at any time sooner
1529	1529	6 than that if he chooses to do so. The transaction reporting
1530	1530	7 return and tax remittance or proof of exemption from the tax
1531	1531	8 that is imposed by this Act may be transmitted to the
1532	1532	9 Department by way of the State agency with which, or State
1533	1533	10 officer with whom, the tangible personal property must be
1534	1534	11 titled or registered (if titling or registration is required)
1535	1535	12 if the Department and such agency or State officer determine
1536	1536	13 that this procedure will expedite the processing of
1537	1537	14 applications for title or registration.
1538	1538	15 With each such transaction reporting return, the retailer
1539	1539	16 shall remit the proper amount of tax due (or shall submit
1540	1540	17 satisfactory evidence that the sale is not taxable if that is
1541	1541	18 the case), to the Department or its agents, whereupon the
1542	1542	19 Department shall issue, in the purchaser's name, a tax receipt
1543	1543	20 (or a certificate of exemption if the Department is satisfied
1544	1544	21 that the particular sale is tax exempt) which such purchaser
1545	1545	22 may submit to the agency with which, or State officer with
1546	1546	23 whom, he must title or register the tangible personal property
1547	1547	24 that is involved (if titling or registration is required) in
1548	1548	25 support of such purchaser's application for an Illinois
1549	1549	26 certificate or other evidence of title or registration to such
1550	1550
1551	1551
1552	1552
1553	1553
1554	1554
1555	1555	HB4114 - 42 - LRB103 33313 HLH 63123 b
1556	1556
1557	1557
1558	1558	HB4114- 43 -LRB103 33313 HLH 63123 b HB4114 - 43 - LRB103 33313 HLH 63123 b
1559	1559	HB4114 - 43 - LRB103 33313 HLH 63123 b
1560	1560	1 tangible personal property.
1561	1561	2 No retailer's failure or refusal to remit tax under this
1562	1562	3 Act precludes a user, who has paid the proper tax to the
1563	1563	4 retailer, from obtaining his certificate of title or other
1564	1564	5 evidence of title or registration (if titling or registration
1565	1565	6 is required) upon satisfying the Department that such user has
1566	1566	7 paid the proper tax (if tax is due) to the retailer. The
1567	1567	8 Department shall adopt appropriate rules to carry out the
1568	1568	9 mandate of this paragraph.
1569	1569	10 If the user who would otherwise pay tax to the retailer
1570	1570	11 wants the transaction reporting return filed and the payment
1571	1571	12 of tax or proof of exemption made to the Department before the
1572	1572	13 retailer is willing to take these actions and such user has not
1573	1573	14 paid the tax to the retailer, such user may certify to the fact
1574	1574	15 of such delay by the retailer, and may (upon the Department
1575	1575	16 being satisfied of the truth of such certification) transmit
1576	1576	17 the information required by the transaction reporting return
1577	1577	18 and the remittance for tax or proof of exemption directly to
1578	1578	19 the Department and obtain his tax receipt or exemption
1579	1579	20 determination, in which event the transaction reporting return
1580	1580	21 and tax remittance (if a tax payment was required) shall be
1581	1581	22 credited by the Department to the proper retailer's account
1582	1582	23 with the Department, but without the 2.1% or 1.75% discount
1583	1583	24 provided for in this Section being allowed. When the user pays
1584	1584	25 the tax directly to the Department, he shall pay the tax in the
1585	1585	26 same amount and in the same form in which it would be remitted
1586	1586
1587	1587
1588	1588
1589	1589
1590	1590
1591	1591	HB4114 - 43 - LRB103 33313 HLH 63123 b
1592	1592
1593	1593
1594	1594	HB4114- 44 -LRB103 33313 HLH 63123 b HB4114 - 44 - LRB103 33313 HLH 63123 b
1595	1595	HB4114 - 44 - LRB103 33313 HLH 63123 b
1596	1596	1 if the tax had been remitted to the Department by the retailer.
1597	1597	2 Where a retailer collects the tax with respect to the
1598	1598	3 selling price of tangible personal property which he sells and
1599	1599	4 the purchaser thereafter returns such tangible personal
1600	1600	5 property and the retailer refunds the selling price thereof to
1601	1601	6 the purchaser, such retailer shall also refund, to the
1602	1602	7 purchaser, the tax so collected from the purchaser. When
1603	1603	8 filing his return for the period in which he refunds such tax
1604	1604	9 to the purchaser, the retailer may deduct the amount of the tax
1605	1605	10 so refunded by him to the purchaser from any other use tax
1606	1606	11 which such retailer may be required to pay or remit to the
1607	1607	12 Department, as shown by such return, if the amount of the tax
1608	1608	13 to be deducted was previously remitted to the Department by
1609	1609	14 such retailer. If the retailer has not previously remitted the
1610	1610	15 amount of such tax to the Department, he is entitled to no
1611	1611	16 deduction under this Act upon refunding such tax to the
1612	1612	17 purchaser.
1613	1613	18 Any retailer filing a return under this Section shall also
1614	1614	19 include (for the purpose of paying tax thereon) the total tax
1615	1615	20 covered by such return upon the selling price of tangible
1616	1616	21 personal property purchased by him at retail from a retailer,
1617	1617	22 but as to which the tax imposed by this Act was not collected
1618	1618	23 from the retailer filing such return, and such retailer shall
1619	1619	24 remit the amount of such tax to the Department when filing such
1620	1620	25 return.
1621	1621	26 If experience indicates such action to be practicable, the
1622	1622
1623	1623
1624	1624
1625	1625
1626	1626
1627	1627	HB4114 - 44 - LRB103 33313 HLH 63123 b
1628	1628
1629	1629
1630	1630	HB4114- 45 -LRB103 33313 HLH 63123 b HB4114 - 45 - LRB103 33313 HLH 63123 b
1631	1631	HB4114 - 45 - LRB103 33313 HLH 63123 b
1632	1632	1 Department may prescribe and furnish a combination or joint
1633	1633	2 return which will enable retailers, who are required to file
1634	1634	3 returns hereunder and also under the Retailers' Occupation Tax
1635	1635	4 Act, to furnish all the return information required by both
1636	1636	5 Acts on the one form.
1637	1637	6 Where the retailer has more than one business registered
1638	1638	7 with the Department under separate registration under this
1639	1639	8 Act, such retailer may not file each return that is due as a
1640	1640	9 single return covering all such registered businesses, but
1641	1641	10 shall file separate returns for each such registered business.
1642	1642	11 Beginning January 1, 1990, each month the Department shall
1643	1643	12 pay into the State and Local Sales Tax Reform Fund, a special
1644	1644	13 fund in the State Treasury which is hereby created, the net
1645	1645	14 revenue realized for the preceding month from the 1% tax
1646	1646	15 imposed under this Act.
1647	1647	16 Beginning January 1, 1990, each month the Department shall
1648	1648	17 pay into the County and Mass Transit District Fund 4% of the
1649	1649	18 net revenue realized for the preceding month from the 6.25%
1650	1650	19 general rate on the selling price of tangible personal
1651	1651	20 property which is purchased outside Illinois at retail from a
1652	1652	21 retailer and which is titled or registered by an agency of this
1653	1653	22 State's government.
1654	1654	23 Beginning January 1, 1990, each month the Department shall
1655	1655	24 pay into the State and Local Sales Tax Reform Fund, a special
1656	1656	25 fund in the State Treasury, 20% of the net revenue realized for
1657	1657	26 the preceding month from the 6.25% general rate on the selling
1658	1658
1659	1659
1660	1660
1661	1661
1662	1662
1663	1663	HB4114 - 45 - LRB103 33313 HLH 63123 b
1664	1664
1665	1665
1666	1666	HB4114- 46 -LRB103 33313 HLH 63123 b HB4114 - 46 - LRB103 33313 HLH 63123 b
1667	1667	HB4114 - 46 - LRB103 33313 HLH 63123 b
1668	1668	1 price of tangible personal property, other than (i) tangible
1669	1669	2 personal property which is purchased outside Illinois at
1670	1670	3 retail from a retailer and which is titled or registered by an
1671	1671	4 agency of this State's government and (ii) aviation fuel sold
1672	1672	5 on or after December 1, 2019. This exception for aviation fuel
1673	1673	6 only applies for so long as the revenue use requirements of 49
1674	1674	7 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
1675	1675	8 For aviation fuel sold on or after December 1, 2019, each
1676	1676	9 month the Department shall pay into the State Aviation Program
1677	1677	10 Fund 20% of the net revenue realized for the preceding month
1678	1678	11 from the 6.25% general rate on the selling price of aviation
1679	1679	12 fuel, less an amount estimated by the Department to be
1680	1680	13 required for refunds of the 20% portion of the tax on aviation
1681	1681	14 fuel under this Act, which amount shall be deposited into the
1682	1682	15 Aviation Fuel Sales Tax Refund Fund. The Department shall only
1683	1683	16 pay moneys into the State Aviation Program Fund and the
1684	1684	17 Aviation Fuels Sales Tax Refund Fund under this Act for so long
1685	1685	18 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
1686	1686	19 U.S.C. 47133 are binding on the State.
1687	1687	20 Beginning August 1, 2000, each month the Department shall
1688	1688	21 pay into the State and Local Sales Tax Reform Fund 100% of the
1689	1689	22 net revenue realized for the preceding month from the 1.25%
1690	1690	23 rate on the selling price of motor fuel and gasohol. If, in any
1691	1691	24 month, the tax on sales tax holiday items, as defined in
1692	1692	25 Section 3-6, is imposed at the rate of 1.25%, then the
1693	1693	26 Department shall pay 100% of the net revenue realized for that
1694	1694
1695	1695
1696	1696
1697	1697
1698	1698
1699	1699	HB4114 - 46 - LRB103 33313 HLH 63123 b
1700	1700
1701	1701
1702	1702	HB4114- 47 -LRB103 33313 HLH 63123 b HB4114 - 47 - LRB103 33313 HLH 63123 b
1703	1703	HB4114 - 47 - LRB103 33313 HLH 63123 b
1704	1704	1 month from the 1.25% rate on the selling price of sales tax
1705	1705	2 holiday items into the State and Local Sales Tax Reform Fund.
1706	1706	3 Beginning January 1, 1990, each month the Department shall
1707	1707	4 pay into the Local Government Tax Fund 16% of the net revenue
1708	1708	5 realized for the preceding month from the 6.25% general rate
1709	1709	6 on the selling price of tangible personal property which is
1710	1710	7 purchased outside Illinois at retail from a retailer and which
1711	1711	8 is titled or registered by an agency of this State's
1712	1712	9 government.
1713	1713	10 Beginning October 1, 2009, each month the Department shall
1714	1714	11 pay into the Capital Projects Fund an amount that is equal to
1715	1715	12 an amount estimated by the Department to represent 80% of the
1716	1716	13 net revenue realized for the preceding month from the sale of
1717	1717	14 candy, grooming and hygiene products, and soft drinks that had
1718	1718	15 been taxed at a rate of 1% prior to September 1, 2009 but that
1719	1719	16 are now taxed at 6.25%.
1720	1720	17 Beginning July 1, 2011, each month the Department shall
1721	1721	18 pay into the Clean Air Act Permit Fund 80% of the net revenue
1722	1722	19 realized for the preceding month from the 6.25% general rate
1723	1723	20 on the selling price of sorbents used in Illinois in the
1724	1724	21 process of sorbent injection as used to comply with the
1725	1725	22 Environmental Protection Act or the federal Clean Air Act, but
1726	1726	23 the total payment into the Clean Air Act Permit Fund under this
1727	1727	24 Act and the Retailers' Occupation Tax Act shall not exceed
1728	1728	25 $2,000,000 in any fiscal year.
1729	1729	26 Beginning July 1, 2013, each month the Department shall
1730	1730
1731	1731
1732	1732
1733	1733
1734	1734
1735	1735	HB4114 - 47 - LRB103 33313 HLH 63123 b
1736	1736
1737	1737
1738	1738	HB4114- 48 -LRB103 33313 HLH 63123 b HB4114 - 48 - LRB103 33313 HLH 63123 b
1739	1739	HB4114 - 48 - LRB103 33313 HLH 63123 b
1740	1740	1 pay into the Underground Storage Tank Fund from the proceeds
1741	1741	2 collected under this Act, the Service Use Tax Act, the Service
1742	1742	3 Occupation Tax Act, and the Retailers' Occupation Tax Act an
1743	1743	4 amount equal to the average monthly deficit in the Underground
1744	1744	5 Storage Tank Fund during the prior year, as certified annually
1745	1745	6 by the Illinois Environmental Protection Agency, but the total
1746	1746	7 payment into the Underground Storage Tank Fund under this Act,
1747	1747	8 the Service Use Tax Act, the Service Occupation Tax Act, and
1748	1748	9 the Retailers' Occupation Tax Act shall not exceed $18,000,000
1749	1749	10 in any State fiscal year. As used in this paragraph, the
1750	1750	11 "average monthly deficit" shall be equal to the difference
1751	1751	12 between the average monthly claims for payment by the fund and
1752	1752	13 the average monthly revenues deposited into the fund,
1753	1753	14 excluding payments made pursuant to this paragraph.
1754	1754	15 Beginning July 1, 2015, of the remainder of the moneys
1755	1755	16 received by the Department under this Act, the Service Use Tax
1756	1756	17 Act, the Service Occupation Tax Act, and the Retailers'
1757	1757	18 Occupation Tax Act, each month the Department shall deposit
1758	1758	19 $500,000 into the State Crime Laboratory Fund.
1759	1759	20 Of the remainder of the moneys received by the Department
1760	1760	21 pursuant to this Act, (a) 1.75% thereof shall be paid into the
1761	1761	22 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
1762	1762	23 and after July 1, 1989, 3.8% thereof shall be paid into the
1763	1763	24 Build Illinois Fund; provided, however, that if in any fiscal
1764	1764	25 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
1765	1765	26 may be, of the moneys received by the Department and required
1766	1766
1767	1767
1768	1768
1769	1769
1770	1770
1771	1771	HB4114 - 48 - LRB103 33313 HLH 63123 b
1772	1772
1773	1773
1774	1774	HB4114- 49 -LRB103 33313 HLH 63123 b HB4114 - 49 - LRB103 33313 HLH 63123 b
1775	1775	HB4114 - 49 - LRB103 33313 HLH 63123 b
1776	1776	1 to be paid into the Build Illinois Fund pursuant to Section 3
1777	1777	2 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
1778	1778	3 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
1779	1779	4 Service Occupation Tax Act, such Acts being hereinafter called
1780	1780	5 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
1781	1781	6 may be, of moneys being hereinafter called the "Tax Act
1782	1782	7 Amount", and (2) the amount transferred to the Build Illinois
1783	1783	8 Fund from the State and Local Sales Tax Reform Fund shall be
1784	1784	9 less than the Annual Specified Amount (as defined in Section 3
1785	1785	10 of the Retailers' Occupation Tax Act), an amount equal to the
1786	1786	11 difference shall be immediately paid into the Build Illinois
1787	1787	12 Fund from other moneys received by the Department pursuant to
1788	1788	13 the Tax Acts; and further provided, that if on the last
1789	1789	14 business day of any month the sum of (1) the Tax Act Amount
1790	1790	15 required to be deposited into the Build Illinois Bond Account
1791	1791	16 in the Build Illinois Fund during such month and (2) the amount
1792	1792	17 transferred during such month to the Build Illinois Fund from
1793	1793	18 the State and Local Sales Tax Reform Fund shall have been less
1794	1794	19 than 1/12 of the Annual Specified Amount, an amount equal to
1795	1795	20 the difference shall be immediately paid into the Build
1796	1796	21 Illinois Fund from other moneys received by the Department
1797	1797	22 pursuant to the Tax Acts; and, further provided, that in no
1798	1798	23 event shall the payments required under the preceding proviso
1799	1799	24 result in aggregate payments into the Build Illinois Fund
1800	1800	25 pursuant to this clause (b) for any fiscal year in excess of
1801	1801	26 the greater of (i) the Tax Act Amount or (ii) the Annual
1802	1802
1803	1803
1804	1804
1805	1805
1806	1806
1807	1807	HB4114 - 49 - LRB103 33313 HLH 63123 b
1808	1808
1809	1809
1810	1810	HB4114- 50 -LRB103 33313 HLH 63123 b HB4114 - 50 - LRB103 33313 HLH 63123 b
1811	1811	HB4114 - 50 - LRB103 33313 HLH 63123 b
1812	1812	1 Specified Amount for such fiscal year; and, further provided,
1813	1813	2 that the amounts payable into the Build Illinois Fund under
1814	1814	3 this clause (b) shall be payable only until such time as the
1815	1815	4 aggregate amount on deposit under each trust indenture
1816	1816	5 securing Bonds issued and outstanding pursuant to the Build
1817	1817	6 Illinois Bond Act is sufficient, taking into account any
1818	1818	7 future investment income, to fully provide, in accordance with
1819	1819	8 such indenture, for the defeasance of or the payment of the
1820	1820	9 principal of, premium, if any, and interest on the Bonds
1821	1821	10 secured by such indenture and on any Bonds expected to be
1822	1822	11 issued thereafter and all fees and costs payable with respect
1823	1823	12 thereto, all as certified by the Director of the Bureau of the
1824	1824	13 Budget (now Governor's Office of Management and Budget). If on
1825	1825	14 the last business day of any month in which Bonds are
1826	1826	15 outstanding pursuant to the Build Illinois Bond Act, the
1827	1827	16 aggregate of the moneys deposited in the Build Illinois Bond
1828	1828	17 Account in the Build Illinois Fund in such month shall be less
1829	1829	18 than the amount required to be transferred in such month from
1830	1830	19 the Build Illinois Bond Account to the Build Illinois Bond
1831	1831	20 Retirement and Interest Fund pursuant to Section 13 of the
1832	1832	21 Build Illinois Bond Act, an amount equal to such deficiency
1833	1833	22 shall be immediately paid from other moneys received by the
1834	1834	23 Department pursuant to the Tax Acts to the Build Illinois
1835	1835	24 Fund; provided, however, that any amounts paid to the Build
1836	1836	25 Illinois Fund in any fiscal year pursuant to this sentence
1837	1837	26 shall be deemed to constitute payments pursuant to clause (b)
1838	1838
1839	1839
1840	1840
1841	1841
1842	1842
1843	1843	HB4114 - 50 - LRB103 33313 HLH 63123 b
1844	1844
1845	1845
1846	1846	HB4114- 51 -LRB103 33313 HLH 63123 b HB4114 - 51 - LRB103 33313 HLH 63123 b
1847	1847	HB4114 - 51 - LRB103 33313 HLH 63123 b
1848	1848	1 of the preceding sentence and shall reduce the amount
1849	1849	2 otherwise payable for such fiscal year pursuant to clause (b)
1850	1850	3 of the preceding sentence. The moneys received by the
1851	1851	4 Department pursuant to this Act and required to be deposited
1852	1852	5 into the Build Illinois Fund are subject to the pledge, claim
1853	1853	6 and charge set forth in Section 12 of the Build Illinois Bond
1854	1854	7 Act.
1855	1855	8 Subject to payment of amounts into the Build Illinois Fund
1856	1856	9 as provided in the preceding paragraph or in any amendment
1857	1857	10 thereto hereafter enacted, the following specified monthly
1858	1858	11 installment of the amount requested in the certificate of the
1859	1859	12 Chairman of the Metropolitan Pier and Exposition Authority
1860	1860	13 provided under Section 8.25f of the State Finance Act, but not
1861	1861	14 in excess of the sums designated as "Total Deposit", shall be
1862	1862	15 deposited in the aggregate from collections under Section 9 of
1863	1863	16 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
1864	1864	17 9 of the Service Occupation Tax Act, and Section 3 of the
1865	1865	18 Retailers' Occupation Tax Act into the McCormick Place
1866	1866	19 Expansion Project Fund in the specified fiscal years.
1867	1867	20Fiscal YearTotal Deposit211993 $0221994 53,000,000231995 58,000,000241996 61,000,000251997 64,000,000261998 68,000,000 20 Fiscal Year Total Deposit 21 1993 $0 22 1994 53,000,000 23 1995 58,000,000 24 1996 61,000,000 25 1997 64,000,000 26 1998 68,000,000
1868	1868	20 Fiscal Year Total Deposit
1869	1869	21 1993 $0
1870	1870	22 1994 53,000,000
1871	1871	23 1995 58,000,000
1872	1872	24 1996 61,000,000
1873	1873	25 1997 64,000,000
1874	1874	26 1998 68,000,000
1875	1875
1876	1876
1877	1877
1878	1878
1879	1879
1880	1880	HB4114 - 51 - LRB103 33313 HLH 63123 b
1881	1881
1882	1882
1883	1883	20 Fiscal Year Total Deposit
1884	1884	21 1993 $0
1885	1885	22 1994 53,000,000
1886	1886	23 1995 58,000,000
1887	1887	24 1996 61,000,000
1888	1888	25 1997 64,000,000
1889	1889	26 1998 68,000,000
1890	1890
1891	1891
1892	1892	HB4114- 52 -LRB103 33313 HLH 63123 b HB4114 - 52 - LRB103 33313 HLH 63123 b
1893	1893	HB4114 - 52 - LRB103 33313 HLH 63123 b
1894	1894	11999 71,000,00022000 75,000,00032001 80,000,00042002 93,000,00052003 99,000,00062004103,000,00072005108,000,00082006113,000,00092007119,000,000102008126,000,000112009132,000,000122010139,000,000132011146,000,000142012153,000,000152013161,000,000162014170,000,000172015179,000,000182016189,000,000192017199,000,000202018210,000,000212019221,000,000222020233,000,000232021300,000,000242022300,000,000252023300,000,000262024 300,000,000 1 1999 71,000,000 2 2000 75,000,000 3 2001 80,000,000 4 2002 93,000,000 5 2003 99,000,000 6 2004 103,000,000 7 2005 108,000,000 8 2006 113,000,000 9 2007 119,000,000 10 2008 126,000,000 11 2009 132,000,000 12 2010 139,000,000 13 2011 146,000,000 14 2012 153,000,000 15 2013 161,000,000 16 2014 170,000,000 17 2015 179,000,000 18 2016 189,000,000 19 2017 199,000,000 20 2018 210,000,000 21 2019 221,000,000 22 2020 233,000,000 23 2021 300,000,000 24 2022 300,000,000 25 2023 300,000,000 26 2024 300,000,000
1895	1895	1 1999 71,000,000
1896	1896	2 2000 75,000,000
1897	1897	3 2001 80,000,000
1898	1898	4 2002 93,000,000
1899	1899	5 2003 99,000,000
1900	1900	6 2004 103,000,000
1901	1901	7 2005 108,000,000
1902	1902	8 2006 113,000,000
1903	1903	9 2007 119,000,000
1904	1904	10 2008 126,000,000
1905	1905	11 2009 132,000,000
1906	1906	12 2010 139,000,000
1907	1907	13 2011 146,000,000
1908	1908	14 2012 153,000,000
1909	1909	15 2013 161,000,000
1910	1910	16 2014 170,000,000
1911	1911	17 2015 179,000,000
1912	1912	18 2016 189,000,000
1913	1913	19 2017 199,000,000
1914	1914	20 2018 210,000,000
1915	1915	21 2019 221,000,000
1916	1916	22 2020 233,000,000
1917	1917	23 2021 300,000,000
1918	1918	24 2022 300,000,000
1919	1919	25 2023 300,000,000
1920	1920	26 2024 300,000,000
1921	1921
1922	1922
1923	1923
1924	1924
1925	1925
1926	1926	HB4114 - 52 - LRB103 33313 HLH 63123 b
1927	1927
1928	1928	1 1999 71,000,000
1929	1929	2 2000 75,000,000
1930	1930	3 2001 80,000,000
1931	1931	4 2002 93,000,000
1932	1932	5 2003 99,000,000
1933	1933	6 2004 103,000,000
1934	1934	7 2005 108,000,000
1935	1935	8 2006 113,000,000
1936	1936	9 2007 119,000,000
1937	1937	10 2008 126,000,000
1938	1938	11 2009 132,000,000
1939	1939	12 2010 139,000,000
1940	1940	13 2011 146,000,000
1941	1941	14 2012 153,000,000
1942	1942	15 2013 161,000,000
1943	1943	16 2014 170,000,000
1944	1944	17 2015 179,000,000
1945	1945	18 2016 189,000,000
1946	1946	19 2017 199,000,000
1947	1947	20 2018 210,000,000
1948	1948	21 2019 221,000,000
1949	1949	22 2020 233,000,000
1950	1950	23 2021 300,000,000
1951	1951	24 2022 300,000,000
1952	1952	25 2023 300,000,000
1953	1953	26 2024 300,000,000
1954	1954
1955	1955
1956	1956	HB4114- 53 -LRB103 33313 HLH 63123 b HB4114 - 53 - LRB103 33313 HLH 63123 b
1957	1957	HB4114 - 53 - LRB103 33313 HLH 63123 b
1958	1958	12025 300,000,00022026 300,000,00032027 375,000,00042028 375,000,00052029 375,000,00062030 375,000,00072031 375,000,00082032 375,000,00092033 375,000,000 102034375,000,000112035375,000,000122036450,000,00013and 14each fiscal year 15thereafter that bonds 16are outstanding under 17Section 13.2 of the 18Metropolitan Pier and 19Exposition Authority Act, 20but not after fiscal year 2060. 1 2025 300,000,000 2 2026 300,000,000 3 2027 375,000,000 4 2028 375,000,000 5 2029 375,000,000 6 2030 375,000,000 7 2031 375,000,000 8 2032 375,000,000 9 2033 375,000,000 10 2034 375,000,000 11 2035 375,000,000 12 2036 450,000,000 13 and 14 each fiscal year 15 thereafter that bonds 16 are outstanding under 17 Section 13.2 of the 18 Metropolitan Pier and 19 Exposition Authority Act, 20 but not after fiscal year 2060.
1959	1959	1 2025 300,000,000
1960	1960	2 2026 300,000,000
1961	1961	3 2027 375,000,000
1962	1962	4 2028 375,000,000
1963	1963	5 2029 375,000,000
1964	1964	6 2030 375,000,000
1965	1965	7 2031 375,000,000
1966	1966	8 2032 375,000,000
1967	1967	9 2033 375,000,000
1968	1968	10 2034 375,000,000
1969	1969	11 2035 375,000,000
1970	1970	12 2036 450,000,000
1971	1971	13 and
1972	1972	14 each fiscal year
1973	1973	15 thereafter that bonds
1974	1974	16 are outstanding under
1975	1975	17 Section 13.2 of the
1976	1976	18 Metropolitan Pier and
1977	1977	19 Exposition Authority Act,
1978	1978	20 but not after fiscal year 2060.
1979	1979	21 Beginning July 20, 1993 and in each month of each fiscal
1980	1980	22 year thereafter, one-eighth of the amount requested in the
1981	1981	23 certificate of the Chairman of the Metropolitan Pier and
1982	1982	24 Exposition Authority for that fiscal year, less the amount
1983	1983	25 deposited into the McCormick Place Expansion Project Fund by
1984	1984	26 the State Treasurer in the respective month under subsection
1985	1985
1986	1986
1987	1987
1988	1988
1989	1989
1990	1990	HB4114 - 53 - LRB103 33313 HLH 63123 b
1991	1991
1992	1992	1 2025 300,000,000
1993	1993	2 2026 300,000,000
1994	1994	3 2027 375,000,000
1995	1995	4 2028 375,000,000
1996	1996	5 2029 375,000,000
1997	1997	6 2030 375,000,000
1998	1998	7 2031 375,000,000
1999	1999	8 2032 375,000,000
2000	2000	9 2033 375,000,000
2001	2001	10 2034 375,000,000
2002	2002	11 2035 375,000,000
2003	2003	12 2036 450,000,000
2004	2004	13 and
2005	2005	14 each fiscal year
2006	2006	15 thereafter that bonds
2007	2007	16 are outstanding under
2008	2008	17 Section 13.2 of the
2009	2009	18 Metropolitan Pier and
2010	2010	19 Exposition Authority Act,
2011	2011	20 but not after fiscal year 2060.
2012	2012
2013	2013
2014	2014	HB4114- 54 -LRB103 33313 HLH 63123 b HB4114 - 54 - LRB103 33313 HLH 63123 b
2015	2015	HB4114 - 54 - LRB103 33313 HLH 63123 b
2016	2016	1 (g) of Section 13 of the Metropolitan Pier and Exposition
2017	2017	2 Authority Act, plus cumulative deficiencies in the deposits
2018	2018	3 required under this Section for previous months and years,
2019	2019	4 shall be deposited into the McCormick Place Expansion Project
2020	2020	5 Fund, until the full amount requested for the fiscal year, but
2021	2021	6 not in excess of the amount specified above as "Total
2022	2022	7 Deposit", has been deposited.
2023	2023	8 Subject to payment of amounts into the Capital Projects
2024	2024	9 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
2025	2025	10 and the McCormick Place Expansion Project Fund pursuant to the
2026	2026	11 preceding paragraphs or in any amendments thereto hereafter
2027	2027	12 enacted, for aviation fuel sold on or after December 1, 2019,
2028	2028	13 the Department shall each month deposit into the Aviation Fuel
2029	2029	14 Sales Tax Refund Fund an amount estimated by the Department to
2030	2030	15 be required for refunds of the 80% portion of the tax on
2031	2031	16 aviation fuel under this Act. The Department shall only
2032	2032	17 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
2033	2033	18 under this paragraph for so long as the revenue use
2034	2034	19 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
2035	2035	20 binding on the State.
2036	2036	21 Subject to payment of amounts into the Build Illinois Fund
2037	2037	22 and the McCormick Place Expansion Project Fund pursuant to the
2038	2038	23 preceding paragraphs or in any amendments thereto hereafter
2039	2039	24 enacted, beginning July 1, 1993 and ending on September 30,
2040	2040	25 2013, the Department shall each month pay into the Illinois
2041	2041	26 Tax Increment Fund 0.27% of 80% of the net revenue realized for
2042	2042
2043	2043
2044	2044
2045	2045
2046	2046
2047	2047	HB4114 - 54 - LRB103 33313 HLH 63123 b
2048	2048
2049	2049
2050	2050	HB4114- 55 -LRB103 33313 HLH 63123 b HB4114 - 55 - LRB103 33313 HLH 63123 b
2051	2051	HB4114 - 55 - LRB103 33313 HLH 63123 b
2052	2052	1 the preceding month from the 6.25% general rate on the selling
2053	2053	2 price of tangible personal property.
2054	2054	3 Subject to payment of amounts into the Build Illinois Fund
2055	2055	4 and the McCormick Place Expansion Project Fund pursuant to the
2056	2056	5 preceding paragraphs or in any amendments thereto hereafter
2057	2057	6 enacted, beginning with the receipt of the first report of
2058	2058	7 taxes paid by an eligible business and continuing for a
2059	2059	8 25-year period, the Department shall each month pay into the
2060	2060	9 Energy Infrastructure Fund 80% of the net revenue realized
2061	2061	10 from the 6.25% general rate on the selling price of
2062	2062	11 Illinois-mined coal that was sold to an eligible business. For
2063	2063	12 purposes of this paragraph, the term "eligible business" means
2064	2064	13 a new electric generating facility certified pursuant to
2065	2065	14 Section 605-332 of the Department of Commerce and Economic
2066	2066	15 Opportunity Law of the Civil Administrative Code of Illinois.
2067	2067	16 Subject to payment of amounts into the Build Illinois
2068	2068	17 Fund, the McCormick Place Expansion Project Fund, the Illinois
2069	2069	18 Tax Increment Fund, and the Energy Infrastructure Fund
2070	2070	19 pursuant to the preceding paragraphs or in any amendments to
2071	2071	20 this Section hereafter enacted, beginning on the first day of
2072	2072	21 the first calendar month to occur on or after August 26, 2014
2073	2073	22 (the effective date of Public Act 98-1098), each month, from
2074	2074	23 the collections made under Section 9 of the Use Tax Act,
2075	2075	24 Section 9 of the Service Use Tax Act, Section 9 of the Service
2076	2076	25 Occupation Tax Act, and Section 3 of the Retailers' Occupation
2077	2077	26 Tax Act, the Department shall pay into the Tax Compliance and
2078	2078
2079	2079
2080	2080
2081	2081
2082	2082
2083	2083	HB4114 - 55 - LRB103 33313 HLH 63123 b
2084	2084
2085	2085
2086	2086	HB4114- 56 -LRB103 33313 HLH 63123 b HB4114 - 56 - LRB103 33313 HLH 63123 b
2087	2087	HB4114 - 56 - LRB103 33313 HLH 63123 b
2088	2088	1 Administration Fund, to be used, subject to appropriation, to
2089	2089	2 fund additional auditors and compliance personnel at the
2090	2090	3 Department of Revenue, an amount equal to 1/12 of 5% of 80% of
2091	2091	4 the cash receipts collected during the preceding fiscal year
2092	2092	5 by the Audit Bureau of the Department under the Use Tax Act,
2093	2093	6 the Service Use Tax Act, the Service Occupation Tax Act, the
2094	2094	7 Retailers' Occupation Tax Act, and associated local occupation
2095	2095	8 and use taxes administered by the Department.
2096	2096	9 Subject to payments of amounts into the Build Illinois
2097	2097	10 Fund, the McCormick Place Expansion Project Fund, the Illinois
2098	2098	11 Tax Increment Fund, the Energy Infrastructure Fund, and the
2099	2099	12 Tax Compliance and Administration Fund as provided in this
2100	2100	13 Section, beginning on July 1, 2018 the Department shall pay
2101	2101	14 each month into the Downstate Public Transportation Fund the
2102	2102	15 moneys required to be so paid under Section 2-3 of the
2103	2103	16 Downstate Public Transportation Act.
2104	2104	17 Subject to successful execution and delivery of a
2105	2105	18 public-private agreement between the public agency and private
2106	2106	19 entity and completion of the civic build, beginning on July 1,
2107	2107	20 2023, of the remainder of the moneys received by the
2108	2108	21 Department under the Use Tax Act, the Service Use Tax Act, the
2109	2109	22 Service Occupation Tax Act, and this Act, the Department shall
2110	2110	23 deposit the following specified deposits in the aggregate from
2111	2111	24 collections under the Use Tax Act, the Service Use Tax Act, the
2112	2112	25 Service Occupation Tax Act, and the Retailers' Occupation Tax
2113	2113	26 Act, as required under Section 8.25g of the State Finance Act
2114	2114
2115	2115
2116	2116
2117	2117
2118	2118
2119	2119	HB4114 - 56 - LRB103 33313 HLH 63123 b
2120	2120
2121	2121
2122	2122	HB4114- 57 -LRB103 33313 HLH 63123 b HB4114 - 57 - LRB103 33313 HLH 63123 b
2123	2123	HB4114 - 57 - LRB103 33313 HLH 63123 b
2124	2124	1 for distribution consistent with the Public-Private
2125	2125	2 Partnership for Civic and Transit Infrastructure Project Act.
2126	2126	3 The moneys received by the Department pursuant to this Act and
2127	2127	4 required to be deposited into the Civic and Transit
2128	2128	5 Infrastructure Fund are subject to the pledge, claim, and
2129	2129	6 charge set forth in Section 25-55 of the Public-Private
2130	2130	7 Partnership for Civic and Transit Infrastructure Project Act.
2131	2131	8 As used in this paragraph, "civic build", "private entity",
2132	2132	9 "public-private agreement", and "public agency" have the
2133	2133	10 meanings provided in Section 25-10 of the Public-Private
2134	2134	11 Partnership for Civic and Transit Infrastructure Project Act.
2135	2135	12 Fiscal Year............................Total Deposit
2136	2136	13 2024....................................$200,000,000
2137	2137	14 2025....................................$206,000,000
2138	2138	15 2026....................................$212,200,000
2139	2139	16 2027....................................$218,500,000
2140	2140	17 2028....................................$225,100,000
2141	2141	18 2029....................................$288,700,000
2142	2142	19 2030....................................$298,900,000
2143	2143	20 2031....................................$309,300,000
2144	2144	21 2032....................................$320,100,000
2145	2145	22 2033....................................$331,200,000
2146	2146	23 2034....................................$341,200,000
2147	2147	24 2035....................................$351,400,000
2148	2148	25 2036....................................$361,900,000
2149	2149	26 2037....................................$372,800,000
2150	2150
2151	2151
2152	2152
2153	2153
2154	2154
2155	2155	HB4114 - 57 - LRB103 33313 HLH 63123 b
2156	2156
2157	2157
2158	2158	HB4114- 58 -LRB103 33313 HLH 63123 b HB4114 - 58 - LRB103 33313 HLH 63123 b
2159	2159	HB4114 - 58 - LRB103 33313 HLH 63123 b
2160	2160	1 2038....................................$384,000,000
2161	2161	2 2039....................................$395,500,000
2162	2162	3 2040....................................$407,400,000
2163	2163	4 2041....................................$419,600,000
2164	2164	5 2042....................................$432,200,000
2165	2165	6 2043....................................$445,100,000
2166	2166	7 Beginning July 1, 2021 and until July 1, 2022, subject to
2167	2167	8 the payment of amounts into the State and Local Sales Tax
2168	2168	9 Reform Fund, the Build Illinois Fund, the McCormick Place
2169	2169	10 Expansion Project Fund, the Illinois Tax Increment Fund, the
2170	2170	11 Energy Infrastructure Fund, and the Tax Compliance and
2171	2171	12 Administration Fund as provided in this Section, the
2172	2172	13 Department shall pay each month into the Road Fund the amount
2173	2173	14 estimated to represent 16% of the net revenue realized from
2174	2174	15 the taxes imposed on motor fuel and gasohol. Beginning July 1,
2175	2175	16 2022 and until July 1, 2023, subject to the payment of amounts
2176	2176	17 into the State and Local Sales Tax Reform Fund, the Build
2177	2177	18 Illinois Fund, the McCormick Place Expansion Project Fund, the
2178	2178	19 Illinois Tax Increment Fund, the Energy Infrastructure Fund,
2179	2179	20 and the Tax Compliance and Administration Fund as provided in
2180	2180	21 this Section, the Department shall pay each month into the
2181	2181	22 Road Fund the amount estimated to represent 32% of the net
2182	2182	23 revenue realized from the taxes imposed on motor fuel and
2183	2183	24 gasohol. Beginning July 1, 2023 and until July 1, 2024,
2184	2184	25 subject to the payment of amounts into the State and Local
2185	2185	26 Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
2186	2186
2187	2187
2188	2188
2189	2189
2190	2190
2191	2191	HB4114 - 58 - LRB103 33313 HLH 63123 b
2192	2192
2193	2193
2194	2194	HB4114- 59 -LRB103 33313 HLH 63123 b HB4114 - 59 - LRB103 33313 HLH 63123 b
2195	2195	HB4114 - 59 - LRB103 33313 HLH 63123 b
2196	2196	1 Place Expansion Project Fund, the Illinois Tax Increment Fund,
2197	2197	2 the Energy Infrastructure Fund, and the Tax Compliance and
2198	2198	3 Administration Fund as provided in this Section, the
2199	2199	4 Department shall pay each month into the Road Fund the amount
2200	2200	5 estimated to represent 48% of the net revenue realized from
2201	2201	6 the taxes imposed on motor fuel and gasohol. Beginning July 1,
2202	2202	7 2024 and until July 1, 2025, subject to the payment of amounts
2203	2203	8 into the State and Local Sales Tax Reform Fund, the Build
2204	2204	9 Illinois Fund, the McCormick Place Expansion Project Fund, the
2205	2205	10 Illinois Tax Increment Fund, the Energy Infrastructure Fund,
2206	2206	11 and the Tax Compliance and Administration Fund as provided in
2207	2207	12 this Section, the Department shall pay each month into the
2208	2208	13 Road Fund the amount estimated to represent 64% of the net
2209	2209	14 revenue realized from the taxes imposed on motor fuel and
2210	2210	15 gasohol. Beginning on July 1, 2025, subject to the payment of
2211	2211	16 amounts into the State and Local Sales Tax Reform Fund, the
2212	2212	17 Build Illinois Fund, the McCormick Place Expansion Project
2213	2213	18 Fund, the Illinois Tax Increment Fund, the Energy
2214	2214	19 Infrastructure Fund, and the Tax Compliance and Administration
2215	2215	20 Fund as provided in this Section, the Department shall pay
2216	2216	21 each month into the Road Fund the amount estimated to
2217	2217	22 represent 80% of the net revenue realized from the taxes
2218	2218	23 imposed on motor fuel and gasohol. As used in this paragraph
2219	2219	24 "motor fuel" has the meaning given to that term in Section 1.1
2220	2220	25 of the Motor Fuel Tax Law, and "gasohol" has the meaning given
2221	2221	26 to that term in Section 3-40 of this Act.
2222	2222
2223	2223
2224	2224
2225	2225
2226	2226
2227	2227	HB4114 - 59 - LRB103 33313 HLH 63123 b
2228	2228
2229	2229
2230	2230	HB4114- 60 -LRB103 33313 HLH 63123 b HB4114 - 60 - LRB103 33313 HLH 63123 b
2231	2231	HB4114 - 60 - LRB103 33313 HLH 63123 b
2232	2232	1 Of the remainder of the moneys received by the Department
2233	2233	2 pursuant to this Act, 75% thereof shall be paid into the State
2234	2234	3 Treasury and 25% shall be reserved in a special account and
2235	2235	4 used only for the transfer to the Common School Fund as part of
2236	2236	5 the monthly transfer from the General Revenue Fund in
2237	2237	6 accordance with Section 8a of the State Finance Act.
2238	2238	7 As soon as possible after the first day of each month, upon
2239	2239	8 certification of the Department of Revenue, the Comptroller
2240	2240	9 shall order transferred and the Treasurer shall transfer from
2241	2241	10 the General Revenue Fund to the Motor Fuel Tax Fund an amount
2242	2242	11 equal to 1.7% of 80% of the net revenue realized under this Act
2243	2243	12 for the second preceding month. Beginning April 1, 2000, this
2244	2244	13 transfer is no longer required and shall not be made.
2245	2245	14 Net revenue realized for a month shall be the revenue
2246	2246	15 collected by the State pursuant to this Act, less the amount
2247	2247	16 paid out during that month as refunds to taxpayers for
2248	2248	17 overpayment of liability.
2249	2249	18 For greater simplicity of administration, manufacturers,
2250	2250	19 importers and wholesalers whose products are sold at retail in
2251	2251	20 Illinois by numerous retailers, and who wish to do so, may
2252	2252	21 assume the responsibility for accounting and paying to the
2253	2253	22 Department all tax accruing under this Act with respect to
2254	2254	23 such sales, if the retailers who are affected do not make
2255	2255	24 written objection to the Department to this arrangement.
2256	2256	25 (Source: P.A. 101-10, Article 15, Section 15-10, eff. 6-5-19;
2257	2257	26 101-10, Article 25, Section 25-105, eff. 6-5-19; 101-27, eff.
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2268	2268	1 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
2269	2269	2 101-636, eff. 6-10-20; 102-700, Article 60, Section 60-15,
2270	2270	3 eff. 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
2271	2271	4 102-1019, eff. 1-1-23; revised 12-13-22.)
2272	2272	5 Section 15. The Retailers' Occupation Tax Act is amended
2273	2273	6 by changing Sections 2-8, 2-10 and 3 as follows:
2274	2274	7 (35 ILCS 120/2-8)
2275	2275	8 Sec. 2-8. Sales tax holiday items.
2276	2276	9 (a) Any tangible personal property described in this
2277	2277	10 subsection is a sales tax holiday item and qualifies for the
2278	2278	11 1.25% reduced rate of tax for the sales tax holiday period
2279	2279	12 period set forth in Section 2-10 of this Act (hereinafter
2280	2280	13 referred to as the Sales Tax Holiday Period). The reduced rate
2281	2281	14 on these items shall be administered under the provisions of
2282	2282	15 subsection (b) of this Section. The following items are
2283	2283	16 subject to the reduced rate:
2284	2284	17 (1) Clothing items that each have a retail selling
2285	2285	18 price of less than $125.
2286	2286	19 "Clothing" means, unless otherwise specified in this
2287	2287	20 Section, all human wearing apparel suitable for general
2288	2288	21 use. "Clothing" does not include clothing accessories,
2289	2289	22 protective equipment, or sport or recreational equipment.
2290	2290	23 "Clothing" includes, but is not limited to: household and
2291	2291	24 shop aprons; athletic supporters; bathing suits and caps;
2292	2292
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2302	2302	1 belts and suspenders; boots; coats and jackets; ear muffs;
2303	2303	2 footlets; gloves and mittens for general use; hats and
2304	2304	3 caps; hosiery; insoles for shoes; lab coats; neckties;
2305	2305	4 overshoes; pantyhose; rainwear; rubber pants; sandals;
2306	2306	5 scarves; shoes and shoelaces; slippers; sneakers; socks
2307	2307	6 and stockings; steel-toed shoes; underwear; and school
2308	2308	7 uniforms.
2309	2309	8 "Clothing accessories" means, but is not limited to:
2310	2310	9 briefcases; cosmetics; hair notions, including, but not
2311	2311	10 limited to barrettes, hair bows, and hair nets; handbags;
2312	2312	11 handkerchiefs; jewelry; non-prescription sunglasses;
2313	2313	12 umbrellas; wallets; watches; and wigs and hair pieces.
2314	2314	13 "Protective equipment" means, but is not limited to:
2315	2315	14 breathing masks; clean room apparel and equipment; ear and
2316	2316	15 hearing protectors; face shields; hard hats; helmets;
2317	2317	16 paint or dust respirators; protective gloves; safety
2318	2318	17 glasses and goggles; safety belts; tool belts; and
2319	2319	18 welder's gloves and masks.
2320	2320	19 "Sport or recreational equipment" means, but is not
2321	2321	20 limited to: ballet and tap shoes; cleated or spiked
2322	2322	21 athletic shoes; gloves, including, but not limited to,
2323	2323	22 baseball, bowling, boxing, hockey, and golf gloves;
2324	2324	23 goggles; hand and elbow guards; life preservers and vests;
2325	2325	24 mouth guards; roller and ice skates; shin guards; shoulder
2326	2326	25 pads; ski boots; waders; and wetsuits and fins.
2327	2327	26 (2) School supplies. "School supplies" means, unless
2328	2328
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2338	2338	1 otherwise specified in this Section, items used by a
2339	2339	2 student in a course of study. The purchase of school
2340	2340	3 supplies for use by persons other than students for use in
2341	2341	4 a course of study are not eligible for the reduced rate of
2342	2342	5 tax. "School supplies" do not include school art supplies;
2343	2343	6 school instructional materials; cameras; film and memory
2344	2344	7 cards; videocameras, tapes, and videotapes; computers;
2345	2345	8 cell phones; Personal Digital Assistants (PDAs); handheld
2346	2346	9 electronic schedulers; and school computer supplies.
2347	2347	10 "School supplies" includes, but is not limited to:
2348	2348	11 binders; book bags; calculators; cellophane tape;
2349	2349	12 blackboard chalk; compasses; composition books; crayons;
2350	2350	13 erasers; expandable, pocket, plastic, and manila folders;
2351	2351	14 glue, paste, and paste sticks; highlighters; index cards;
2352	2352	15 index card boxes; legal pads; lunch boxes; markers;
2353	2353	16 notebooks; paper, including loose leaf ruled notebook
2354	2354	17 paper, copy paper, graph paper, tracing paper, manila
2355	2355	18 paper, colored paper, poster board, and construction
2356	2356	19 paper; pencils; pencil leads; pens; ink and ink refills
2357	2357	20 for pens; pencil boxes and other school supply boxes;
2358	2358	21 pencil sharpeners; protractors; rulers; scissors; and
2359	2359	22 writing tablets.
2360	2360	23 "School art supply" means an item commonly used by a
2361	2361	24 student in a course of study for artwork and includes only
2362	2362	25 the following items: clay and glazes; acrylic, tempera,
2363	2363	26 and oil paint; paintbrushes for artwork; sketch and
2364	2364
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2374	2374	1 drawing pads; and watercolors.
2375	2375	2 "School instructional material" means written material
2376	2376	3 commonly used by a student in a course of study as a
2377	2377	4 reference and to learn the subject being taught and
2378	2378	5 includes only the following items: reference books;
2379	2379	6 reference maps and globes; textbooks; and workbooks.
2380	2380	7 "School computer supply" means an item commonly used
2381	2381	8 by a student in a course of study in which a computer is
2382	2382	9 used and applies only to the following items: flashdrives
2383	2383	10 and other computer data storage devices; data storage
2384	2384	11 media, such as diskettes and compact disks; boxes and
2385	2385	12 cases for disk storage; external ports or drives; computer
2386	2386	13 cases; computer cables; computer printers; and printer
2387	2387	14 cartridges, toner, and ink.
2388	2388	15 (b) Administration. Notwithstanding any other provision of
2389	2389	16 this Act, the reduced rate of tax under Section 3-10 of this
2390	2390	17 Act for clothing and school supplies shall be administered by
2391	2391	18 the Department under the provisions of this subsection (b).
2392	2392	19 (1) Bundled sales. Items that qualify for the reduced
2393	2393	20 rate of tax that are bundled together with items that do
2394	2394	21 not qualify for the reduced rate of tax and that are sold
2395	2395	22 for one itemized price will be subject to the reduced rate
2396	2396	23 of tax only if the value of the items that qualify for the
2397	2397	24 reduced rate of tax exceeds the value of the items that do
2398	2398	25 not qualify for the reduced rate of tax.
2399	2399	26 (2) Coupons and discounts. An unreimbursed discount by
2400	2400
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2410	2410	1 the seller reduces the sales price of the property so that
2411	2411	2 the discounted sales price determines whether the sales
2412	2412	3 price is within a sales tax holiday price threshold. A
2413	2413	4 coupon or other reduction in the sales price is treated as
2414	2414	5 a discount if the seller is not reimbursed for the coupon
2415	2415	6 or reduction amount by a third party.
2416	2416	7 (3) Splitting of items normally sold together.
2417	2417	8 Articles that are normally sold as a single unit must
2418	2418	9 continue to be sold in that manner. Such articles cannot
2419	2419	10 be priced separately and sold as individual items in order
2420	2420	11 to obtain the reduced rate of tax. For example, a pair of
2421	2421	12 shoes cannot have each shoe sold separately so that the
2422	2422	13 sales price of each shoe is within a sales tax holiday
2423	2423	14 price threshold.
2424	2424	15 (4) Rain checks. A rain check is a procedure that
2425	2425	16 allows a customer to purchase an item at a certain price at
2426	2426	17 a later time because the particular item was out of stock.
2427	2427	18 Eligible property that customers purchase during the sales
2428	2428	19 tax holiday period Sales Tax Holiday Period with the use
2429	2429	20 of a rain check will qualify for the reduced rate of tax
2430	2430	21 regardless of when the rain check was issued. Issuance of
2431	2431	22 a rain check during the sales tax holiday period Sales Tax
2432	2432	23 Holiday Period will not qualify eligible property for the
2433	2433	24 reduced rate of tax if the property is actually purchased
2434	2434	25 after the sales tax holiday period Sales Tax Holiday
2435	2435	26 Period.
2436	2436
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2446	2446	1 (5) Exchanges. The procedure for an exchange in
2447	2447	2 regards to a sales tax holiday is as follows:
2448	2448	3 (A) If a customer purchases an item of eligible
2449	2449	4 property during the sales tax holiday period Sales Tax
2450	2450	5 Holiday Period, but later exchanges the item for a
2451	2451	6 similar eligible item, even if a different size,
2452	2452	7 different color, or other feature, no additional tax
2453	2453	8 is due even if the exchange is made after the sales tax
2454	2454	9 holiday period Sales Tax Holiday Period.
2455	2455	10 (B) If a customer purchases an item of eligible
2456	2456	11 property during the sales tax holiday period Sales Tax
2457	2457	12 Holiday Period, but after the sales tax holiday period
2458	2458	13 Sales Tax Holiday Period has ended, the customer
2459	2459	14 returns the item and receives credit on the purchase
2460	2460	15 of a different item, the 6.25% general merchandise
2461	2461	16 sales tax rate is due on the sale of the newly
2462	2462	17 purchased item.
2463	2463	18 (C) If a customer purchases an item of eligible
2464	2464	19 property before the sales tax holiday period Sales Tax
2465	2465	20 Holiday Period, but during the sales tax holiday
2466	2466	21 period Sales Tax Holiday Period the customer returns
2467	2467	22 the item and receives credit on the purchase of a
2468	2468	23 different item of eligible property, the reduced rate
2469	2469	24 of tax is due on the sale of the new item if the new
2470	2470	25 item is purchased during the sales tax holiday period
2471	2471	26 Sales Tax Holiday Period.
2472	2472
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2482	2482	1 (6) (Blank).
2483	2483	2 (7) Order date and back orders. For the purpose of a
2484	2484	3 sales tax holiday, eligible property qualifies for the
2485	2485	4 reduced rate of tax if: (i) the item is both delivered to
2486	2486	5 and paid for by the customer during the sales tax holiday
2487	2487	6 period Sales Tax Holiday Period or (ii) the customer
2488	2488	7 orders and pays for the item and the seller accepts the
2489	2489	8 order during the sales tax holiday period Sales Tax
2490	2490	9 Holiday Period for immediate shipment, even if delivery is
2491	2491	10 made after the sales tax holiday period Sales Tax Holiday
2492	2492	11 Period. The seller accepts an order when the seller has
2493	2493	12 taken action to fill the order for immediate shipment.
2494	2494	13 Actions to fill an order include placement of an "in date"
2495	2495	14 stamp on an order or assignment of an "order number" to an
2496	2496	15 order within the sales tax holiday period Sales Tax
2497	2497	16 Holiday Period. An order is for immediate shipment when
2498	2498	17 the customer does not request delayed shipment. An order
2499	2499	18 is for immediate shipment notwithstanding that the
2500	2500	19 shipment may be delayed because of a backlog of orders or
2501	2501	20 because stock is currently unavailable to, or on back
2502	2502	21 order by, the seller.
2503	2503	22 (8) Returns. For a 60-day period immediately after the
2504	2504	23 sales tax holiday period Sales Tax Holiday Period, if a
2505	2505	24 customer returns an item that would qualify for the
2506	2506	25 reduced rate of tax, credit for or refund of sales tax
2507	2507	26 shall be given only at the reduced rate unless the
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2518	2518	1 customer provides a receipt or invoice that shows tax was
2519	2519	2 paid at the 6.25% general merchandise rate, or the seller
2520	2520	3 has sufficient documentation to show that tax was paid at
2521	2521	4 the 6.25% general merchandise rate on the specific item.
2522	2522	5 This 60-day period is set solely for the purpose of
2523	2523	6 designating a time period during which the customer must
2524	2524	7 provide documentation that shows that the appropriate
2525	2525	8 sales tax rate was paid on returned merchandise. The
2526	2526	9 60-day period is not intended to change a seller's policy
2527	2527	10 on the time period during which the seller will accept
2528	2528	11 returns.
2529	2529	12 (b-5) As used in this Section, "sales tax holiday period"
2530	2530	13 means:
2531	2531	14 (1) from August 6, 2010 through August 15, 2010;
2532	2532	15 (2) from August 5, 2022 through August 14, 2022; and
2533	2533	16 (3) from August 2, 2024 through August 11, 2024.
2534	2534	17 (c) The Department may implement the provisions of this
2535	2535	18 Section through the use of emergency rules, along with
2536	2536	19 permanent rules filed concurrently with such emergency rules,
2537	2537	20 in accordance with the provisions of Section 5-45 of the
2538	2538	21 Illinois Administrative Procedure Act. For purposes of the
2539	2539	22 Illinois Administrative Procedure Act, the adoption of rules
2540	2540	23 to implement the provisions of this Section shall be deemed an
2541	2541	24 emergency and necessary for the public interest, safety, and
2542	2542	25 welfare.
2543	2543	26 (Source: P.A. 102-700, eff. 4-19-22.)
2544	2544
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2554	2554	1 (35 ILCS 120/2-10)
2555	2555	2 Sec. 2-10. Rate of tax. Unless otherwise provided in this
2556	2556	3 Section, the tax imposed by this Act is at the rate of 6.25% of
2557	2557	4 gross receipts from sales of tangible personal property made
2558	2558	5 in the course of business.
2559	2559	6 Beginning on July 1, 2000 and through December 31, 2000,
2560	2560	7 with respect to motor fuel, as defined in Section 1.1 of the
2561	2561	8 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
2562	2562	9 the Use Tax Act, the tax is imposed at the rate of 1.25%.
2563	2563	10 During the sales tax holiday period, as defined in Section
2564	2564	11 2-8 Beginning on August 6, 2010 through August 15, 2010, and
2565	2565	12 beginning again on August 5, 2022 through August 14, 2022,
2566	2566	13 with respect to sales tax holiday items described as defined
2567	2567	14 in Section 2-8 of this Act, the tax is imposed at the rate of
2568	2568	15 1.25%.
2569	2569	16 Within 14 days after July 1, 2000 (the effective date of
2570	2570	17 Public Act 91-872) this amendatory Act of the 91st General
2571	2571	18 Assembly, each retailer of motor fuel and gasohol shall cause
2572	2572	19 the following notice to be posted in a prominently visible
2573	2573	20 place on each retail dispensing device that is used to
2574	2574	21 dispense motor fuel or gasohol in the State of Illinois: "As of
2575	2575	22 July 1, 2000, the State of Illinois has eliminated the State's
2576	2576	23 share of sales tax on motor fuel and gasohol through December
2577	2577	24 31, 2000. The price on this pump should reflect the
2578	2578	25 elimination of the tax." The notice shall be printed in bold
2579	2579
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2589	2589	1 print on a sign that is no smaller than 4 inches by 8 inches.
2590	2590	2 The sign shall be clearly visible to customers. Any retailer
2591	2591	3 who fails to post or maintain a required sign through December
2592	2592	4 31, 2000 is guilty of a petty offense for which the fine shall
2593	2593	5 be $500 per day per each retail premises where a violation
2594	2594	6 occurs.
2595	2595	7 With respect to gasohol, as defined in the Use Tax Act, the
2596	2596	8 tax imposed by this Act applies to (i) 70% of the proceeds of
2597	2597	9 sales made on or after January 1, 1990, and before July 1,
2598	2598	10 2003, (ii) 80% of the proceeds of sales made on or after July
2599	2599	11 1, 2003 and on or before July 1, 2017, and (iii) 100% of the
2600	2600	12 proceeds of sales made thereafter. If, at any time, however,
2601	2601	13 the tax under this Act on sales of gasohol, as defined in the
2602	2602	14 Use Tax Act, is imposed at the rate of 1.25%, then the tax
2603	2603	15 imposed by this Act applies to 100% of the proceeds of sales of
2604	2604	16 gasohol made during that time.
2605	2605	17 With respect to majority blended ethanol fuel, as defined
2606	2606	18 in the Use Tax Act, the tax imposed by this Act does not apply
2607	2607	19 to the proceeds of sales made on or after July 1, 2003 and on
2608	2608	20 or before December 31, 2023 but applies to 100% of the proceeds
2609	2609	21 of sales made thereafter.
2610	2610	22 With respect to biodiesel blends, as defined in the Use
2611	2611	23 Tax Act, with no less than 1% and no more than 10% biodiesel,
2612	2612	24 the tax imposed by this Act applies to (i) 80% of the proceeds
2613	2613	25 of sales made on or after July 1, 2003 and on or before
2614	2614	26 December 31, 2018 and (ii) 100% of the proceeds of sales made
2615	2615
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2625	2625	1 after December 31, 2018 and before January 1, 2024. On and
2626	2626	2 after January 1, 2024 and on or before December 31, 2030, the
2627	2627	3 taxation of biodiesel, renewable diesel, and biodiesel blends
2628	2628	4 shall be as provided in Section 3-5.1 of the Use Tax Act. If,
2629	2629	5 at any time, however, the tax under this Act on sales of
2630	2630	6 biodiesel blends, as defined in the Use Tax Act, with no less
2631	2631	7 than 1% and no more than 10% biodiesel is imposed at the rate
2632	2632	8 of 1.25%, then the tax imposed by this Act applies to 100% of
2633	2633	9 the proceeds of sales of biodiesel blends with no less than 1%
2634	2634	10 and no more than 10% biodiesel made during that time.
2635	2635	11 With respect to biodiesel, as defined in the Use Tax Act,
2636	2636	12 and biodiesel blends, as defined in the Use Tax Act, with more
2637	2637	13 than 10% but no more than 99% biodiesel, the tax imposed by
2638	2638	14 this Act does not apply to the proceeds of sales made on or
2639	2639	15 after July 1, 2003 and on or before December 31, 2023. On and
2640	2640	16 after January 1, 2024 and on or before December 31, 2030, the
2641	2641	17 taxation of biodiesel, renewable diesel, and biodiesel blends
2642	2642	18 shall be as provided in Section 3-5.1 of the Use Tax Act.
2643	2643	19 Until July 1, 2022 and beginning again on July 1, 2023,
2644	2644	20 with respect to food for human consumption that is to be
2645	2645	21 consumed off the premises where it is sold (other than
2646	2646	22 alcoholic beverages, food consisting of or infused with adult
2647	2647	23 use cannabis, soft drinks, and food that has been prepared for
2648	2648	24 immediate consumption), the tax is imposed at the rate of 1%.
2649	2649	25 Beginning July 1, 2022 and until July 1, 2023, with respect to
2650	2650	26 food for human consumption that is to be consumed off the
2651	2651
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2660	2660	HB4114 - 72 - LRB103 33313 HLH 63123 b
2661	2661	1 premises where it is sold (other than alcoholic beverages,
2662	2662	2 food consisting of or infused with adult use cannabis, soft
2663	2663	3 drinks, and food that has been prepared for immediate
2664	2664	4 consumption), the tax is imposed at the rate of 0%.
2665	2665	5 With respect to prescription and nonprescription
2666	2666	6 medicines, drugs, medical appliances, products classified as
2667	2667	7 Class III medical devices by the United States Food and Drug
2668	2668	8 Administration that are used for cancer treatment pursuant to
2669	2669	9 a prescription, as well as any accessories and components
2670	2670	10 related to those devices, modifications to a motor vehicle for
2671	2671	11 the purpose of rendering it usable by a person with a
2672	2672	12 disability, and insulin, blood sugar testing materials,
2673	2673	13 syringes, and needles used by human diabetics, the tax is
2674	2674	14 imposed at the rate of 1%. For the purposes of this Section,
2675	2675	15 until September 1, 2009: the term "soft drinks" means any
2676	2676	16 complete, finished, ready-to-use, non-alcoholic drink, whether
2677	2677	17 carbonated or not, including, but not limited to, soda water,
2678	2678	18 cola, fruit juice, vegetable juice, carbonated water, and all
2679	2679	19 other preparations commonly known as soft drinks of whatever
2680	2680	20 kind or description that are contained in any closed or sealed
2681	2681	21 bottle, can, carton, or container, regardless of size; but
2682	2682	22 "soft drinks" does not include coffee, tea, non-carbonated
2683	2683	23 water, infant formula, milk or milk products as defined in the
2684	2684	24 Grade A Pasteurized Milk and Milk Products Act, or drinks
2685	2685	25 containing 50% or more natural fruit or vegetable juice.
2686	2686	26 Notwithstanding any other provisions of this Act,
2687	2687
2688	2688
2689	2689
2690	2690
2691	2691
2692	2692	HB4114 - 72 - LRB103 33313 HLH 63123 b
2693	2693
2694	2694
2695	2695	HB4114- 73 -LRB103 33313 HLH 63123 b HB4114 - 73 - LRB103 33313 HLH 63123 b
2696	2696	HB4114 - 73 - LRB103 33313 HLH 63123 b
2697	2697	1 beginning September 1, 2009, "soft drinks" means non-alcoholic
2698	2698	2 beverages that contain natural or artificial sweeteners. "Soft
2699	2699	3 drinks" does do not include beverages that contain milk or
2700	2700	4 milk products, soy, rice or similar milk substitutes, or
2701	2701	5 greater than 50% of vegetable or fruit juice by volume.
2702	2702	6 Until August 1, 2009, and notwithstanding any other
2703	2703	7 provisions of this Act, "food for human consumption that is to
2704	2704	8 be consumed off the premises where it is sold" includes all
2705	2705	9 food sold through a vending machine, except soft drinks and
2706	2706	10 food products that are dispensed hot from a vending machine,
2707	2707	11 regardless of the location of the vending machine. Beginning
2708	2708	12 August 1, 2009, and notwithstanding any other provisions of
2709	2709	13 this Act, "food for human consumption that is to be consumed
2710	2710	14 off the premises where it is sold" includes all food sold
2711	2711	15 through a vending machine, except soft drinks, candy, and food
2712	2712	16 products that are dispensed hot from a vending machine,
2713	2713	17 regardless of the location of the vending machine.
2714	2714	18 Notwithstanding any other provisions of this Act,
2715	2715	19 beginning September 1, 2009, "food for human consumption that
2716	2716	20 is to be consumed off the premises where it is sold" does not
2717	2717	21 include candy. For purposes of this Section, "candy" means a
2718	2718	22 preparation of sugar, honey, or other natural or artificial
2719	2719	23 sweeteners in combination with chocolate, fruits, nuts or
2720	2720	24 other ingredients or flavorings in the form of bars, drops, or
2721	2721	25 pieces. "Candy" does not include any preparation that contains
2722	2722	26 flour or requires refrigeration.
2723	2723
2724	2724
2725	2725
2726	2726
2727	2727
2728	2728	HB4114 - 73 - LRB103 33313 HLH 63123 b
2729	2729
2730	2730
2731	2731	HB4114- 74 -LRB103 33313 HLH 63123 b HB4114 - 74 - LRB103 33313 HLH 63123 b
2732	2732	HB4114 - 74 - LRB103 33313 HLH 63123 b
2733	2733	1 Notwithstanding any other provisions of this Act,
2734	2734	2 beginning September 1, 2009, "nonprescription medicines and
2735	2735	3 drugs" does not include grooming and hygiene products. For
2736	2736	4 purposes of this Section, "grooming and hygiene products"
2737	2737	5 includes, but is not limited to, soaps and cleaning solutions,
2738	2738	6 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
2739	2739	7 lotions and screens, unless those products are available by
2740	2740	8 prescription only, regardless of whether the products meet the
2741	2741	9 definition of "over-the-counter-drugs". For the purposes of
2742	2742	10 this paragraph, "over-the-counter-drug" means a drug for human
2743	2743	11 use that contains a label that identifies the product as a drug
2744	2744	12 as required by 21 CFR C.F.R. 201.66. The
2745	2745	13 "over-the-counter-drug" label includes:
2746	2746	14 (A) a A "Drug Facts" panel; or
2747	2747	15 (B) a A statement of the "active ingredient(s)" with a
2748	2748	16 list of those ingredients contained in the compound,
2749	2749	17 substance or preparation.
2750	2750	18 Beginning on January 1, 2014 (the effective date of Public
2751	2751	19 Act 98-122) this amendatory Act of the 98th General Assembly,
2752	2752	20 "prescription and nonprescription medicines and drugs"
2753	2753	21 includes medical cannabis purchased from a registered
2754	2754	22 dispensing organization under the Compassionate Use of Medical
2755	2755	23 Cannabis Program Act.
2756	2756	24 As used in this Section, "adult use cannabis" means
2757	2757	25 cannabis subject to tax under the Cannabis Cultivation
2758	2758	26 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
2759	2759
2760	2760
2761	2761
2762	2762
2763	2763
2764	2764	HB4114 - 74 - LRB103 33313 HLH 63123 b
2765	2765
2766	2766
2767	2767	HB4114- 75 -LRB103 33313 HLH 63123 b HB4114 - 75 - LRB103 33313 HLH 63123 b
2768	2768	HB4114 - 75 - LRB103 33313 HLH 63123 b
2769	2769	1 and does not include cannabis subject to tax under the
2770	2770	2 Compassionate Use of Medical Cannabis Program Act.
2771	2771	3 (Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
2772	2772	4 102-4, eff. 4-27-21; 102-700, Article 20, Section 20-20, eff.
2773	2773	5 4-19-22; 102-700, Article 60, Section 60-30, eff. 4-19-22;
2774	2774	6 102-700, Article 65, Section 65-10, eff. 4-19-22; revised
2775	2775	7 6-1-22.)
2776	2776	8 (35 ILCS 120/3) (from Ch. 120, par. 442)
2777	2777	9 Sec. 3. Except as provided in this Section, on or before
2778	2778	10 the twentieth day of each calendar month, every person engaged
2779	2779	11 in the business of selling tangible personal property at
2780	2780	12 retail in this State during the preceding calendar month shall
2781	2781	13 file a return with the Department, stating:
2782	2782	14 1. The name of the seller;
2783	2783	15 2. His residence address and the address of his
2784	2784	16 principal place of business and the address of the
2785	2785	17 principal place of business (if that is a different
2786	2786	18 address) from which he engages in the business of selling
2787	2787	19 tangible personal property at retail in this State;
2788	2788	20 3. Total amount of receipts received by him during the
2789	2789	21 preceding calendar month or quarter, as the case may be,
2790	2790	22 from sales of tangible personal property, and from
2791	2791	23 services furnished, by him during such preceding calendar
2792	2792	24 month or quarter;
2793	2793	25 4. Total amount received by him during the preceding
2794	2794
2795	2795
2796	2796
2797	2797
2798	2798
2799	2799	HB4114 - 75 - LRB103 33313 HLH 63123 b
2800	2800
2801	2801
2802	2802	HB4114- 76 -LRB103 33313 HLH 63123 b HB4114 - 76 - LRB103 33313 HLH 63123 b
2803	2803	HB4114 - 76 - LRB103 33313 HLH 63123 b
2804	2804	1 calendar month or quarter on charge and time sales of
2805	2805	2 tangible personal property, and from services furnished,
2806	2806	3 by him prior to the month or quarter for which the return
2807	2807	4 is filed;
2808	2808	5 5. Deductions allowed by law;
2809	2809	6 6. Gross receipts which were received by him during
2810	2810	7 the preceding calendar month or quarter and upon the basis
2811	2811	8 of which the tax is imposed, including gross receipts on
2812	2812	9 food for human consumption that is to be consumed off the
2813	2813	10 premises where it is sold (other than alcoholic beverages,
2814	2814	11 food consisting of or infused with adult use cannabis,
2815	2815	12 soft drinks, and food that has been prepared for immediate
2816	2816	13 consumption) which were received during the preceding
2817	2817	14 calendar month or quarter and upon which tax would have
2818	2818	15 been due but for the 0% rate imposed under Public Act
2819	2819	16 102-700 this amendatory Act of the 102nd General Assembly;
2820	2820	17 7. The amount of credit provided in Section 2d of this
2821	2821	18 Act;
2822	2822	19 8. The amount of tax due, including the amount of tax
2823	2823	20 that would have been due on food for human consumption
2824	2824	21 that is to be consumed off the premises where it is sold
2825	2825	22 (other than alcoholic beverages, food consisting of or
2826	2826	23 infused with adult use cannabis, soft drinks, and food
2827	2827	24 that has been prepared for immediate consumption) but for
2828	2828	25 the 0% rate imposed under Public Act 102-700 this
2829	2829	26 amendatory Act of the 102nd General Assembly;
2830	2830
2831	2831
2832	2832
2833	2833
2834	2834
2835	2835	HB4114 - 76 - LRB103 33313 HLH 63123 b
2836	2836
2837	2837
2838	2838	HB4114- 77 -LRB103 33313 HLH 63123 b HB4114 - 77 - LRB103 33313 HLH 63123 b
2839	2839	HB4114 - 77 - LRB103 33313 HLH 63123 b
2840	2840	1 9. The signature of the taxpayer; and
2841	2841	2 10. Such other reasonable information as the
2842	2842	3 Department may require.
2843	2843	4 On and after January 1, 2018, except for returns required
2844	2844	5 to be filed prior to January 1, 2023 for motor vehicles,
2845	2845	6 watercraft, aircraft, and trailers that are required to be
2846	2846	7 registered with an agency of this State, with respect to
2847	2847	8 retailers whose annual gross receipts average $20,000 or more,
2848	2848	9 all returns required to be filed pursuant to this Act shall be
2849	2849	10 filed electronically. On and after January 1, 2023, with
2850	2850	11 respect to retailers whose annual gross receipts average
2851	2851	12 $20,000 or more, all returns required to be filed pursuant to
2852	2852	13 this Act, including, but not limited to, returns for motor
2853	2853	14 vehicles, watercraft, aircraft, and trailers that are required
2854	2854	15 to be registered with an agency of this State, shall be filed
2855	2855	16 electronically. Retailers who demonstrate that they do not
2856	2856	17 have access to the Internet or demonstrate hardship in filing
2857	2857	18 electronically may petition the Department to waive the
2858	2858	19 electronic filing requirement.
2859	2859	20 If a taxpayer fails to sign a return within 30 days after
2860	2860	21 the proper notice and demand for signature by the Department,
2861	2861	22 the return shall be considered valid and any amount shown to be
2862	2862	23 due on the return shall be deemed assessed.
2863	2863	24 Each return shall be accompanied by the statement of
2864	2864	25 prepaid tax issued pursuant to Section 2e for which credit is
2865	2865	26 claimed.
2866	2866
2867	2867
2868	2868
2869	2869
2870	2870
2871	2871	HB4114 - 77 - LRB103 33313 HLH 63123 b
2872	2872
2873	2873
2874	2874	HB4114- 78 -LRB103 33313 HLH 63123 b HB4114 - 78 - LRB103 33313 HLH 63123 b
2875	2875	HB4114 - 78 - LRB103 33313 HLH 63123 b
2876	2876	1 Prior to October 1, 2003, and on and after September 1,
2877	2877	2 2004 a retailer may accept a Manufacturer's Purchase Credit
2878	2878	3 certification from a purchaser in satisfaction of Use Tax as
2879	2879	4 provided in Section 3-85 of the Use Tax Act if the purchaser
2880	2880	5 provides the appropriate documentation as required by Section
2881	2881	6 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
2882	2882	7 certification, accepted by a retailer prior to October 1, 2003
2883	2883	8 and on and after September 1, 2004 as provided in Section 3-85
2884	2884	9 of the Use Tax Act, may be used by that retailer to satisfy
2885	2885	10 Retailers' Occupation Tax liability in the amount claimed in
2886	2886	11 the certification, not to exceed 6.25% of the receipts subject
2887	2887	12 to tax from a qualifying purchase. A Manufacturer's Purchase
2888	2888	13 Credit reported on any original or amended return filed under
2889	2889	14 this Act after October 20, 2003 for reporting periods prior to
2890	2890	15 September 1, 2004 shall be disallowed. Manufacturer's Purchase
2891	2891	16 Credit reported on annual returns due on or after January 1,
2892	2892	17 2005 will be disallowed for periods prior to September 1,
2893	2893	18 2004. No Manufacturer's Purchase Credit may be used after
2894	2894	19 September 30, 2003 through August 31, 2004 to satisfy any tax
2895	2895	20 liability imposed under this Act, including any audit
2896	2896	21 liability.
2897	2897	22 The Department may require returns to be filed on a
2898	2898	23 quarterly basis. If so required, a return for each calendar
2899	2899	24 quarter shall be filed on or before the twentieth day of the
2900	2900	25 calendar month following the end of such calendar quarter. The
2901	2901	26 taxpayer shall also file a return with the Department for each
2902	2902
2903	2903
2904	2904
2905	2905
2906	2906
2907	2907	HB4114 - 78 - LRB103 33313 HLH 63123 b
2908	2908
2909	2909
2910	2910	HB4114- 79 -LRB103 33313 HLH 63123 b HB4114 - 79 - LRB103 33313 HLH 63123 b
2911	2911	HB4114 - 79 - LRB103 33313 HLH 63123 b
2912	2912	1 of the first two months of each calendar quarter, on or before
2913	2913	2 the twentieth day of the following calendar month, stating:
2914	2914	3 1. The name of the seller;
2915	2915	4 2. The address of the principal place of business from
2916	2916	5 which he engages in the business of selling tangible
2917	2917	6 personal property at retail in this State;
2918	2918	7 3. The total amount of taxable receipts received by
2919	2919	8 him during the preceding calendar month from sales of
2920	2920	9 tangible personal property by him during such preceding
2921	2921	10 calendar month, including receipts from charge and time
2922	2922	11 sales, but less all deductions allowed by law;
2923	2923	12 4. The amount of credit provided in Section 2d of this
2924	2924	13 Act;
2925	2925	14 5. The amount of tax due; and
2926	2926	15 6. Such other reasonable information as the Department
2927	2927	16 may require.
2928	2928	17 Every person engaged in the business of selling aviation
2929	2929	18 fuel at retail in this State during the preceding calendar
2930	2930	19 month shall, instead of reporting and paying tax as otherwise
2931	2931	20 required by this Section, report and pay such tax on a separate
2932	2932	21 aviation fuel tax return. The requirements related to the
2933	2933	22 return shall be as otherwise provided in this Section.
2934	2934	23 Notwithstanding any other provisions of this Act to the
2935	2935	24 contrary, retailers selling aviation fuel shall file all
2936	2936	25 aviation fuel tax returns and shall make all aviation fuel tax
2937	2937	26 payments by electronic means in the manner and form required
2938	2938
2939	2939
2940	2940
2941	2941
2942	2942
2943	2943	HB4114 - 79 - LRB103 33313 HLH 63123 b
2944	2944
2945	2945
2946	2946	HB4114- 80 -LRB103 33313 HLH 63123 b HB4114 - 80 - LRB103 33313 HLH 63123 b
2947	2947	HB4114 - 80 - LRB103 33313 HLH 63123 b
2948	2948	1 by the Department. For purposes of this Section, "aviation
2949	2949	2 fuel" means jet fuel and aviation gasoline.
2950	2950	3 Beginning on October 1, 2003, any person who is not a
2951	2951	4 licensed distributor, importing distributor, or manufacturer,
2952	2952	5 as defined in the Liquor Control Act of 1934, but is engaged in
2953	2953	6 the business of selling, at retail, alcoholic liquor shall
2954	2954	7 file a statement with the Department of Revenue, in a format
2955	2955	8 and at a time prescribed by the Department, showing the total
2956	2956	9 amount paid for alcoholic liquor purchased during the
2957	2957	10 preceding month and such other information as is reasonably
2958	2958	11 required by the Department. The Department may adopt rules to
2959	2959	12 require that this statement be filed in an electronic or
2960	2960	13 telephonic format. Such rules may provide for exceptions from
2961	2961	14 the filing requirements of this paragraph. For the purposes of
2962	2962	15 this paragraph, the term "alcoholic liquor" shall have the
2963	2963	16 meaning prescribed in the Liquor Control Act of 1934.
2964	2964	17 Beginning on October 1, 2003, every distributor, importing
2965	2965	18 distributor, and manufacturer of alcoholic liquor as defined
2966	2966	19 in the Liquor Control Act of 1934, shall file a statement with
2967	2967	20 the Department of Revenue, no later than the 10th day of the
2968	2968	21 month for the preceding month during which transactions
2969	2969	22 occurred, by electronic means, showing the total amount of
2970	2970	23 gross receipts from the sale of alcoholic liquor sold or
2971	2971	24 distributed during the preceding month to purchasers;
2972	2972	25 identifying the purchaser to whom it was sold or distributed;
2973	2973	26 the purchaser's tax registration number; and such other
2974	2974
2975	2975
2976	2976
2977	2977
2978	2978
2979	2979	HB4114 - 80 - LRB103 33313 HLH 63123 b
2980	2980
2981	2981
2982	2982	HB4114- 81 -LRB103 33313 HLH 63123 b HB4114 - 81 - LRB103 33313 HLH 63123 b
2983	2983	HB4114 - 81 - LRB103 33313 HLH 63123 b
2984	2984	1 information reasonably required by the Department. A
2985	2985	2 distributor, importing distributor, or manufacturer of
2986	2986	3 alcoholic liquor must personally deliver, mail, or provide by
2987	2987	4 electronic means to each retailer listed on the monthly
2988	2988	5 statement a report containing a cumulative total of that
2989	2989	6 distributor's, importing distributor's, or manufacturer's
2990	2990	7 total sales of alcoholic liquor to that retailer no later than
2991	2991	8 the 10th day of the month for the preceding month during which
2992	2992	9 the transaction occurred. The distributor, importing
2993	2993	10 distributor, or manufacturer shall notify the retailer as to
2994	2994	11 the method by which the distributor, importing distributor, or
2995	2995	12 manufacturer will provide the sales information. If the
2996	2996	13 retailer is unable to receive the sales information by
2997	2997	14 electronic means, the distributor, importing distributor, or
2998	2998	15 manufacturer shall furnish the sales information by personal
2999	2999	16 delivery or by mail. For purposes of this paragraph, the term
3000	3000	17 "electronic means" includes, but is not limited to, the use of
3001	3001	18 a secure Internet website, e-mail, or facsimile.
3002	3002	19 If a total amount of less than $1 is payable, refundable or
3003	3003	20 creditable, such amount shall be disregarded if it is less
3004	3004	21 than 50 cents and shall be increased to $1 if it is 50 cents or
3005	3005	22 more.
3006	3006	23 Notwithstanding any other provision of this Act to the
3007	3007	24 contrary, retailers subject to tax on cannabis shall file all
3008	3008	25 cannabis tax returns and shall make all cannabis tax payments
3009	3009	26 by electronic means in the manner and form required by the
3010	3010
3011	3011
3012	3012
3013	3013
3014	3014
3015	3015	HB4114 - 81 - LRB103 33313 HLH 63123 b
3016	3016
3017	3017
3018	3018	HB4114- 82 -LRB103 33313 HLH 63123 b HB4114 - 82 - LRB103 33313 HLH 63123 b
3019	3019	HB4114 - 82 - LRB103 33313 HLH 63123 b
3020	3020	1 Department.
3021	3021	2 Beginning October 1, 1993, a taxpayer who has an average
3022	3022	3 monthly tax liability of $150,000 or more shall make all
3023	3023	4 payments required by rules of the Department by electronic
3024	3024	5 funds transfer. Beginning October 1, 1994, a taxpayer who has
3025	3025	6 an average monthly tax liability of $100,000 or more shall
3026	3026	7 make all payments required by rules of the Department by
3027	3027	8 electronic funds transfer. Beginning October 1, 1995, a
3028	3028	9 taxpayer who has an average monthly tax liability of $50,000
3029	3029	10 or more shall make all payments required by rules of the
3030	3030	11 Department by electronic funds transfer. Beginning October 1,
3031	3031	12 2000, a taxpayer who has an annual tax liability of $200,000 or
3032	3032	13 more shall make all payments required by rules of the
3033	3033	14 Department by electronic funds transfer. The term "annual tax
3034	3034	15 liability" shall be the sum of the taxpayer's liabilities
3035	3035	16 under this Act, and under all other State and local occupation
3036	3036	17 and use tax laws administered by the Department, for the
3037	3037	18 immediately preceding calendar year. The term "average monthly
3038	3038	19 tax liability" shall be the sum of the taxpayer's liabilities
3039	3039	20 under this Act, and under all other State and local occupation
3040	3040	21 and use tax laws administered by the Department, for the
3041	3041	22 immediately preceding calendar year divided by 12. Beginning
3042	3042	23 on October 1, 2002, a taxpayer who has a tax liability in the
3043	3043	24 amount set forth in subsection (b) of Section 2505-210 of the
3044	3044	25 Department of Revenue Law shall make all payments required by
3045	3045	26 rules of the Department by electronic funds transfer.
3046	3046
3047	3047
3048	3048
3049	3049
3050	3050
3051	3051	HB4114 - 82 - LRB103 33313 HLH 63123 b
3052	3052
3053	3053
3054	3054	HB4114- 83 -LRB103 33313 HLH 63123 b HB4114 - 83 - LRB103 33313 HLH 63123 b
3055	3055	HB4114 - 83 - LRB103 33313 HLH 63123 b
3056	3056	1 Before August 1 of each year beginning in 1993, the
3057	3057	2 Department shall notify all taxpayers required to make
3058	3058	3 payments by electronic funds transfer. All taxpayers required
3059	3059	4 to make payments by electronic funds transfer shall make those
3060	3060	5 payments for a minimum of one year beginning on October 1.
3061	3061	6 Any taxpayer not required to make payments by electronic
3062	3062	7 funds transfer may make payments by electronic funds transfer
3063	3063	8 with the permission of the Department.
3064	3064	9 All taxpayers required to make payment by electronic funds
3065	3065	10 transfer and any taxpayers authorized to voluntarily make
3066	3066	11 payments by electronic funds transfer shall make those
3067	3067	12 payments in the manner authorized by the Department.
3068	3068	13 The Department shall adopt such rules as are necessary to
3069	3069	14 effectuate a program of electronic funds transfer and the
3070	3070	15 requirements of this Section.
3071	3071	16 Any amount which is required to be shown or reported on any
3072	3072	17 return or other document under this Act shall, if such amount
3073	3073	18 is not a whole-dollar amount, be increased to the nearest
3074	3074	19 whole-dollar amount in any case where the fractional part of a
3075	3075	20 dollar is 50 cents or more, and decreased to the nearest
3076	3076	21 whole-dollar amount where the fractional part of a dollar is
3077	3077	22 less than 50 cents.
3078	3078	23 If the retailer is otherwise required to file a monthly
3079	3079	24 return and if the retailer's average monthly tax liability to
3080	3080	25 the Department does not exceed $200, the Department may
3081	3081	26 authorize his returns to be filed on a quarter annual basis,
3082	3082
3083	3083
3084	3084
3085	3085
3086	3086
3087	3087	HB4114 - 83 - LRB103 33313 HLH 63123 b
3088	3088
3089	3089
3090	3090	HB4114- 84 -LRB103 33313 HLH 63123 b HB4114 - 84 - LRB103 33313 HLH 63123 b
3091	3091	HB4114 - 84 - LRB103 33313 HLH 63123 b
3092	3092	1 with the return for January, February and March of a given year
3093	3093	2 being due by April 20 of such year; with the return for April,
3094	3094	3 May and June of a given year being due by July 20 of such year;
3095	3095	4 with the return for July, August and September of a given year
3096	3096	5 being due by October 20 of such year, and with the return for
3097	3097	6 October, November and December of a given year being due by
3098	3098	7 January 20 of the following year.
3099	3099	8 If the retailer is otherwise required to file a monthly or
3100	3100	9 quarterly return and if the retailer's average monthly tax
3101	3101	10 liability with the Department does not exceed $50, the
3102	3102	11 Department may authorize his returns to be filed on an annual
3103	3103	12 basis, with the return for a given year being due by January 20
3104	3104	13 of the following year.
3105	3105	14 Such quarter annual and annual returns, as to form and
3106	3106	15 substance, shall be subject to the same requirements as
3107	3107	16 monthly returns.
3108	3108	17 Notwithstanding any other provision in this Act concerning
3109	3109	18 the time within which a retailer may file his return, in the
3110	3110	19 case of any retailer who ceases to engage in a kind of business
3111	3111	20 which makes him responsible for filing returns under this Act,
3112	3112	21 such retailer shall file a final return under this Act with the
3113	3113	22 Department not more than one month after discontinuing such
3114	3114	23 business.
3115	3115	24 Where the same person has more than one business
3116	3116	25 registered with the Department under separate registrations
3117	3117	26 under this Act, such person may not file each return that is
3118	3118
3119	3119
3120	3120
3121	3121
3122	3122
3123	3123	HB4114 - 84 - LRB103 33313 HLH 63123 b
3124	3124
3125	3125
3126	3126	HB4114- 85 -LRB103 33313 HLH 63123 b HB4114 - 85 - LRB103 33313 HLH 63123 b
3127	3127	HB4114 - 85 - LRB103 33313 HLH 63123 b
3128	3128	1 due as a single return covering all such registered
3129	3129	2 businesses, but shall file separate returns for each such
3130	3130	3 registered business.
3131	3131	4 In addition, with respect to motor vehicles, watercraft,
3132	3132	5 aircraft, and trailers that are required to be registered with
3133	3133	6 an agency of this State, except as otherwise provided in this
3134	3134	7 Section, every retailer selling this kind of tangible personal
3135	3135	8 property shall file, with the Department, upon a form to be
3136	3136	9 prescribed and supplied by the Department, a separate return
3137	3137	10 for each such item of tangible personal property which the
3138	3138	11 retailer sells, except that if, in the same transaction, (i) a
3139	3139	12 retailer of aircraft, watercraft, motor vehicles or trailers
3140	3140	13 transfers more than one aircraft, watercraft, motor vehicle or
3141	3141	14 trailer to another aircraft, watercraft, motor vehicle
3142	3142	15 retailer or trailer retailer for the purpose of resale or (ii)
3143	3143	16 a retailer of aircraft, watercraft, motor vehicles, or
3144	3144	17 trailers transfers more than one aircraft, watercraft, motor
3145	3145	18 vehicle, or trailer to a purchaser for use as a qualifying
3146	3146	19 rolling stock as provided in Section 2-5 of this Act, then that
3147	3147	20 seller may report the transfer of all aircraft, watercraft,
3148	3148	21 motor vehicles or trailers involved in that transaction to the
3149	3149	22 Department on the same uniform invoice-transaction reporting
3150	3150	23 return form. For purposes of this Section, "watercraft" means
3151	3151	24 a Class 2, Class 3, or Class 4 watercraft as defined in Section
3152	3152	25 3-2 of the Boat Registration and Safety Act, a personal
3153	3153	26 watercraft, or any boat equipped with an inboard motor.
3154	3154
3155	3155
3156	3156
3157	3157
3158	3158
3159	3159	HB4114 - 85 - LRB103 33313 HLH 63123 b
3160	3160
3161	3161
3162	3162	HB4114- 86 -LRB103 33313 HLH 63123 b HB4114 - 86 - LRB103 33313 HLH 63123 b
3163	3163	HB4114 - 86 - LRB103 33313 HLH 63123 b
3164	3164	1 In addition, with respect to motor vehicles, watercraft,
3165	3165	2 aircraft, and trailers that are required to be registered with
3166	3166	3 an agency of this State, every person who is engaged in the
3167	3167	4 business of leasing or renting such items and who, in
3168	3168	5 connection with such business, sells any such item to a
3169	3169	6 retailer for the purpose of resale is, notwithstanding any
3170	3170	7 other provision of this Section to the contrary, authorized to
3171	3171	8 meet the return-filing requirement of this Act by reporting
3172	3172	9 the transfer of all the aircraft, watercraft, motor vehicles,
3173	3173	10 or trailers transferred for resale during a month to the
3174	3174	11 Department on the same uniform invoice-transaction reporting
3175	3175	12 return form on or before the 20th of the month following the
3176	3176	13 month in which the transfer takes place. Notwithstanding any
3177	3177	14 other provision of this Act to the contrary, all returns filed
3178	3178	15 under this paragraph must be filed by electronic means in the
3179	3179	16 manner and form as required by the Department.
3180	3180	17 Any retailer who sells only motor vehicles, watercraft,
3181	3181	18 aircraft, or trailers that are required to be registered with
3182	3182	19 an agency of this State, so that all retailers' occupation tax
3183	3183	20 liability is required to be reported, and is reported, on such
3184	3184	21 transaction reporting returns and who is not otherwise
3185	3185	22 required to file monthly or quarterly returns, need not file
3186	3186	23 monthly or quarterly returns. However, those retailers shall
3187	3187	24 be required to file returns on an annual basis.
3188	3188	25 The transaction reporting return, in the case of motor
3189	3189	26 vehicles or trailers that are required to be registered with
3190	3190
3191	3191
3192	3192
3193	3193
3194	3194
3195	3195	HB4114 - 86 - LRB103 33313 HLH 63123 b
3196	3196
3197	3197
3198	3198	HB4114- 87 -LRB103 33313 HLH 63123 b HB4114 - 87 - LRB103 33313 HLH 63123 b
3199	3199	HB4114 - 87 - LRB103 33313 HLH 63123 b
3200	3200	1 an agency of this State, shall be the same document as the
3201	3201	2 Uniform Invoice referred to in Section 5-402 of the Illinois
3202	3202	3 Vehicle Code and must show the name and address of the seller;
3203	3203	4 the name and address of the purchaser; the amount of the
3204	3204	5 selling price including the amount allowed by the retailer for
3205	3205	6 traded-in property, if any; the amount allowed by the retailer
3206	3206	7 for the traded-in tangible personal property, if any, to the
3207	3207	8 extent to which Section 1 of this Act allows an exemption for
3208	3208	9 the value of traded-in property; the balance payable after
3209	3209	10 deducting such trade-in allowance from the total selling
3210	3210	11 price; the amount of tax due from the retailer with respect to
3211	3211	12 such transaction; the amount of tax collected from the
3212	3212	13 purchaser by the retailer on such transaction (or satisfactory
3213	3213	14 evidence that such tax is not due in that particular instance,
3214	3214	15 if that is claimed to be the fact); the place and date of the
3215	3215	16 sale; a sufficient identification of the property sold; such
3216	3216	17 other information as is required in Section 5-402 of the
3217	3217	18 Illinois Vehicle Code, and such other information as the
3218	3218	19 Department may reasonably require.
3219	3219	20 The transaction reporting return in the case of watercraft
3220	3220	21 or aircraft must show the name and address of the seller; the
3221	3221	22 name and address of the purchaser; the amount of the selling
3222	3222	23 price including the amount allowed by the retailer for
3223	3223	24 traded-in property, if any; the amount allowed by the retailer
3224	3224	25 for the traded-in tangible personal property, if any, to the
3225	3225	26 extent to which Section 1 of this Act allows an exemption for
3226	3226
3227	3227
3228	3228
3229	3229
3230	3230
3231	3231	HB4114 - 87 - LRB103 33313 HLH 63123 b
3232	3232
3233	3233
3234	3234	HB4114- 88 -LRB103 33313 HLH 63123 b HB4114 - 88 - LRB103 33313 HLH 63123 b
3235	3235	HB4114 - 88 - LRB103 33313 HLH 63123 b
3236	3236	1 the value of traded-in property; the balance payable after
3237	3237	2 deducting such trade-in allowance from the total selling
3238	3238	3 price; the amount of tax due from the retailer with respect to
3239	3239	4 such transaction; the amount of tax collected from the
3240	3240	5 purchaser by the retailer on such transaction (or satisfactory
3241	3241	6 evidence that such tax is not due in that particular instance,
3242	3242	7 if that is claimed to be the fact); the place and date of the
3243	3243	8 sale, a sufficient identification of the property sold, and
3244	3244	9 such other information as the Department may reasonably
3245	3245	10 require.
3246	3246	11 Such transaction reporting return shall be filed not later
3247	3247	12 than 20 days after the day of delivery of the item that is
3248	3248	13 being sold, but may be filed by the retailer at any time sooner
3249	3249	14 than that if he chooses to do so. The transaction reporting
3250	3250	15 return and tax remittance or proof of exemption from the
3251	3251	16 Illinois use tax may be transmitted to the Department by way of
3252	3252	17 the State agency with which, or State officer with whom the
3253	3253	18 tangible personal property must be titled or registered (if
3254	3254	19 titling or registration is required) if the Department and
3255	3255	20 such agency or State officer determine that this procedure
3256	3256	21 will expedite the processing of applications for title or
3257	3257	22 registration.
3258	3258	23 With each such transaction reporting return, the retailer
3259	3259	24 shall remit the proper amount of tax due (or shall submit
3260	3260	25 satisfactory evidence that the sale is not taxable if that is
3261	3261	26 the case), to the Department or its agents, whereupon the
3262	3262
3263	3263
3264	3264
3265	3265
3266	3266
3267	3267	HB4114 - 88 - LRB103 33313 HLH 63123 b
3268	3268
3269	3269
3270	3270	HB4114- 89 -LRB103 33313 HLH 63123 b HB4114 - 89 - LRB103 33313 HLH 63123 b
3271	3271	HB4114 - 89 - LRB103 33313 HLH 63123 b
3272	3272	1 Department shall issue, in the purchaser's name, a use tax
3273	3273	2 receipt (or a certificate of exemption if the Department is
3274	3274	3 satisfied that the particular sale is tax exempt) which such
3275	3275	4 purchaser may submit to the agency with which, or State
3276	3276	5 officer with whom, he must title or register the tangible
3277	3277	6 personal property that is involved (if titling or registration
3278	3278	7 is required) in support of such purchaser's application for an
3279	3279	8 Illinois certificate or other evidence of title or
3280	3280	9 registration to such tangible personal property.
3281	3281	10 No retailer's failure or refusal to remit tax under this
3282	3282	11 Act precludes a user, who has paid the proper tax to the
3283	3283	12 retailer, from obtaining his certificate of title or other
3284	3284	13 evidence of title or registration (if titling or registration
3285	3285	14 is required) upon satisfying the Department that such user has
3286	3286	15 paid the proper tax (if tax is due) to the retailer. The
3287	3287	16 Department shall adopt appropriate rules to carry out the
3288	3288	17 mandate of this paragraph.
3289	3289	18 If the user who would otherwise pay tax to the retailer
3290	3290	19 wants the transaction reporting return filed and the payment
3291	3291	20 of the tax or proof of exemption made to the Department before
3292	3292	21 the retailer is willing to take these actions and such user has
3293	3293	22 not paid the tax to the retailer, such user may certify to the
3294	3294	23 fact of such delay by the retailer and may (upon the Department
3295	3295	24 being satisfied of the truth of such certification) transmit
3296	3296	25 the information required by the transaction reporting return
3297	3297	26 and the remittance for tax or proof of exemption directly to
3298	3298
3299	3299
3300	3300
3301	3301
3302	3302
3303	3303	HB4114 - 89 - LRB103 33313 HLH 63123 b
3304	3304
3305	3305
3306	3306	HB4114- 90 -LRB103 33313 HLH 63123 b HB4114 - 90 - LRB103 33313 HLH 63123 b
3307	3307	HB4114 - 90 - LRB103 33313 HLH 63123 b
3308	3308	1 the Department and obtain his tax receipt or exemption
3309	3309	2 determination, in which event the transaction reporting return
3310	3310	3 and tax remittance (if a tax payment was required) shall be
3311	3311	4 credited by the Department to the proper retailer's account
3312	3312	5 with the Department, but without the 2.1% or 1.75% discount
3313	3313	6 provided for in this Section being allowed. When the user pays
3314	3314	7 the tax directly to the Department, he shall pay the tax in the
3315	3315	8 same amount and in the same form in which it would be remitted
3316	3316	9 if the tax had been remitted to the Department by the retailer.
3317	3317	10 Refunds made by the seller during the preceding return
3318	3318	11 period to purchasers, on account of tangible personal property
3319	3319	12 returned to the seller, shall be allowed as a deduction under
3320	3320	13 subdivision 5 of his monthly or quarterly return, as the case
3321	3321	14 may be, in case the seller had theretofore included the
3322	3322	15 receipts from the sale of such tangible personal property in a
3323	3323	16 return filed by him and had paid the tax imposed by this Act
3324	3324	17 with respect to such receipts.
3325	3325	18 Where the seller is a corporation, the return filed on
3326	3326	19 behalf of such corporation shall be signed by the president,
3327	3327	20 vice-president, secretary or treasurer or by the properly
3328	3328	21 accredited agent of such corporation.
3329	3329	22 Where the seller is a limited liability company, the
3330	3330	23 return filed on behalf of the limited liability company shall
3331	3331	24 be signed by a manager, member, or properly accredited agent
3332	3332	25 of the limited liability company.
3333	3333	26 Except as provided in this Section, the retailer filing
3334	3334
3335	3335
3336	3336
3337	3337
3338	3338
3339	3339	HB4114 - 90 - LRB103 33313 HLH 63123 b
3340	3340
3341	3341
3342	3342	HB4114- 91 -LRB103 33313 HLH 63123 b HB4114 - 91 - LRB103 33313 HLH 63123 b
3343	3343	HB4114 - 91 - LRB103 33313 HLH 63123 b
3344	3344	1 the return under this Section shall, at the time of filing such
3345	3345	2 return, pay to the Department the amount of tax imposed by this
3346	3346	3 Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
3347	3347	4 on and after January 1, 1990, or $5 per calendar year,
3348	3348	5 whichever is greater, which is allowed to reimburse the
3349	3349	6 retailer for the expenses incurred in keeping records,
3350	3350	7 preparing and filing returns, remitting the tax and supplying
3351	3351	8 data to the Department on request. On and after January 1,
3352	3352	9 2021, a certified service provider, as defined in the Leveling
3353	3353	10 the Playing Field for Illinois Retail Act, filing the return
3354	3354	11 under this Section on behalf of a remote retailer shall, at the
3355	3355	12 time of such return, pay to the Department the amount of tax
3356	3356	13 imposed by this Act less a discount of 1.75%. A remote retailer
3357	3357	14 using a certified service provider to file a return on its
3358	3358	15 behalf, as provided in the Leveling the Playing Field for
3359	3359	16 Illinois Retail Act, is not eligible for the discount. When
3360	3360	17 determining the discount allowed under this Section, retailers
3361	3361	18 shall include the amount of tax that would have been due at the
3362	3362	19 1% rate but for the 0% rate imposed under Public Act 102-700
3363	3363	20 this amendatory Act of the 102nd General Assembly. When
3364	3364	21 determining the discount allowed under this Section, retailers
3365	3365	22 shall include the amount of tax that would have been due at the
3366	3366	23 6.25% rate but for the 1.25% rate imposed on sales tax holiday
3367	3367	24 items under Public Act 102-700 or this amendatory Act of the
3368	3368	25 103rd General Assembly this amendatory Act of the 102nd
3369	3369	26 General Assembly. The discount under this Section is not
3370	3370
3371	3371
3372	3372
3373	3373
3374	3374
3375	3375	HB4114 - 91 - LRB103 33313 HLH 63123 b
3376	3376
3377	3377
3378	3378	HB4114- 92 -LRB103 33313 HLH 63123 b HB4114 - 92 - LRB103 33313 HLH 63123 b
3379	3379	HB4114 - 92 - LRB103 33313 HLH 63123 b
3380	3380	1 allowed for the 1.25% portion of taxes paid on aviation fuel
3381	3381	2 that is subject to the revenue use requirements of 49 U.S.C.
3382	3382	3 47107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to
3383	3383	4 Section 2d of this Act shall be included in the amount on which
3384	3384	5 such 2.1% or 1.75% discount is computed. In the case of
3385	3385	6 retailers who report and pay the tax on a transaction by
3386	3386	7 transaction basis, as provided in this Section, such discount
3387	3387	8 shall be taken with each such tax remittance instead of when
3388	3388	9 such retailer files his periodic return. The discount allowed
3389	3389	10 under this Section is allowed only for returns that are filed
3390	3390	11 in the manner required by this Act. The Department may
3391	3391	12 disallow the discount for retailers whose certificate of
3392	3392	13 registration is revoked at the time the return is filed, but
3393	3393	14 only if the Department's decision to revoke the certificate of
3394	3394	15 registration has become final.
3395	3395	16 Before October 1, 2000, if the taxpayer's average monthly
3396	3396	17 tax liability to the Department under this Act, the Use Tax
3397	3397	18 Act, the Service Occupation Tax Act, and the Service Use Tax
3398	3398	19 Act, excluding any liability for prepaid sales tax to be
3399	3399	20 remitted in accordance with Section 2d of this Act, was
3400	3400	21 $10,000 or more during the preceding 4 complete calendar
3401	3401	22 quarters, he shall file a return with the Department each
3402	3402	23 month by the 20th day of the month next following the month
3403	3403	24 during which such tax liability is incurred and shall make
3404	3404	25 payments to the Department on or before the 7th, 15th, 22nd and
3405	3405	26 last day of the month during which such liability is incurred.
3406	3406
3407	3407
3408	3408
3409	3409
3410	3410
3411	3411	HB4114 - 92 - LRB103 33313 HLH 63123 b
3412	3412
3413	3413
3414	3414	HB4114- 93 -LRB103 33313 HLH 63123 b HB4114 - 93 - LRB103 33313 HLH 63123 b
3415	3415	HB4114 - 93 - LRB103 33313 HLH 63123 b
3416	3416	1 On and after October 1, 2000, if the taxpayer's average
3417	3417	2 monthly tax liability to the Department under this Act, the
3418	3418	3 Use Tax Act, the Service Occupation Tax Act, and the Service
3419	3419	4 Use Tax Act, excluding any liability for prepaid sales tax to
3420	3420	5 be remitted in accordance with Section 2d of this Act, was
3421	3421	6 $20,000 or more during the preceding 4 complete calendar
3422	3422	7 quarters, he shall file a return with the Department each
3423	3423	8 month by the 20th day of the month next following the month
3424	3424	9 during which such tax liability is incurred and shall make
3425	3425	10 payment to the Department on or before the 7th, 15th, 22nd and
3426	3426	11 last day of the month during which such liability is incurred.
3427	3427	12 If the month during which such tax liability is incurred began
3428	3428	13 prior to January 1, 1985, each payment shall be in an amount
3429	3429	14 equal to 1/4 of the taxpayer's actual liability for the month
3430	3430	15 or an amount set by the Department not to exceed 1/4 of the
3431	3431	16 average monthly liability of the taxpayer to the Department
3432	3432	17 for the preceding 4 complete calendar quarters (excluding the
3433	3433	18 month of highest liability and the month of lowest liability
3434	3434	19 in such 4 quarter period). If the month during which such tax
3435	3435	20 liability is incurred begins on or after January 1, 1985 and
3436	3436	21 prior to January 1, 1987, each payment shall be in an amount
3437	3437	22 equal to 22.5% of the taxpayer's actual liability for the
3438	3438	23 month or 27.5% of the taxpayer's liability for the same
3439	3439	24 calendar month of the preceding year. If the month during
3440	3440	25 which such tax liability is incurred begins on or after
3441	3441	26 January 1, 1987 and prior to January 1, 1988, each payment
3442	3442
3443	3443
3444	3444
3445	3445
3446	3446
3447	3447	HB4114 - 93 - LRB103 33313 HLH 63123 b
3448	3448
3449	3449
3450	3450	HB4114- 94 -LRB103 33313 HLH 63123 b HB4114 - 94 - LRB103 33313 HLH 63123 b
3451	3451	HB4114 - 94 - LRB103 33313 HLH 63123 b
3452	3452	1 shall be in an amount equal to 22.5% of the taxpayer's actual
3453	3453	2 liability for the month or 26.25% of the taxpayer's liability
3454	3454	3 for the same calendar month of the preceding year. If the month
3455	3455	4 during which such tax liability is incurred begins on or after
3456	3456	5 January 1, 1988, and prior to January 1, 1989, or begins on or
3457	3457	6 after January 1, 1996, each payment shall be in an amount equal
3458	3458	7 to 22.5% of the taxpayer's actual liability for the month or
3459	3459	8 25% of the taxpayer's liability for the same calendar month of
3460	3460	9 the preceding year. If the month during which such tax
3461	3461	10 liability is incurred begins on or after January 1, 1989, and
3462	3462	11 prior to January 1, 1996, each payment shall be in an amount
3463	3463	12 equal to 22.5% of the taxpayer's actual liability for the
3464	3464	13 month or 25% of the taxpayer's liability for the same calendar
3465	3465	14 month of the preceding year or 100% of the taxpayer's actual
3466	3466	15 liability for the quarter monthly reporting period. The amount
3467	3467	16 of such quarter monthly payments shall be credited against the
3468	3468	17 final tax liability of the taxpayer's return for that month.
3469	3469	18 Before October 1, 2000, once applicable, the requirement of
3470	3470	19 the making of quarter monthly payments to the Department by
3471	3471	20 taxpayers having an average monthly tax liability of $10,000
3472	3472	21 or more as determined in the manner provided above shall
3473	3473	22 continue until such taxpayer's average monthly liability to
3474	3474	23 the Department during the preceding 4 complete calendar
3475	3475	24 quarters (excluding the month of highest liability and the
3476	3476	25 month of lowest liability) is less than $9,000, or until such
3477	3477	26 taxpayer's average monthly liability to the Department as
3478	3478
3479	3479
3480	3480
3481	3481
3482	3482
3483	3483	HB4114 - 94 - LRB103 33313 HLH 63123 b
3484	3484
3485	3485
3486	3486	HB4114- 95 -LRB103 33313 HLH 63123 b HB4114 - 95 - LRB103 33313 HLH 63123 b
3487	3487	HB4114 - 95 - LRB103 33313 HLH 63123 b
3488	3488	1 computed for each calendar quarter of the 4 preceding complete
3489	3489	2 calendar quarter period is less than $10,000. However, if a
3490	3490	3 taxpayer can show the Department that a substantial change in
3491	3491	4 the taxpayer's business has occurred which causes the taxpayer
3492	3492	5 to anticipate that his average monthly tax liability for the
3493	3493	6 reasonably foreseeable future will fall below the $10,000
3494	3494	7 threshold stated above, then such taxpayer may petition the
3495	3495	8 Department for a change in such taxpayer's reporting status.
3496	3496	9 On and after October 1, 2000, once applicable, the requirement
3497	3497	10 of the making of quarter monthly payments to the Department by
3498	3498	11 taxpayers having an average monthly tax liability of $20,000
3499	3499	12 or more as determined in the manner provided above shall
3500	3500	13 continue until such taxpayer's average monthly liability to
3501	3501	14 the Department during the preceding 4 complete calendar
3502	3502	15 quarters (excluding the month of highest liability and the
3503	3503	16 month of lowest liability) is less than $19,000 or until such
3504	3504	17 taxpayer's average monthly liability to the Department as
3505	3505	18 computed for each calendar quarter of the 4 preceding complete
3506	3506	19 calendar quarter period is less than $20,000. However, if a
3507	3507	20 taxpayer can show the Department that a substantial change in
3508	3508	21 the taxpayer's business has occurred which causes the taxpayer
3509	3509	22 to anticipate that his average monthly tax liability for the
3510	3510	23 reasonably foreseeable future will fall below the $20,000
3511	3511	24 threshold stated above, then such taxpayer may petition the
3512	3512	25 Department for a change in such taxpayer's reporting status.
3513	3513	26 The Department shall change such taxpayer's reporting status
3514	3514
3515	3515
3516	3516
3517	3517
3518	3518
3519	3519	HB4114 - 95 - LRB103 33313 HLH 63123 b
3520	3520
3521	3521
3522	3522	HB4114- 96 -LRB103 33313 HLH 63123 b HB4114 - 96 - LRB103 33313 HLH 63123 b
3523	3523	HB4114 - 96 - LRB103 33313 HLH 63123 b
3524	3524	1 unless it finds that such change is seasonal in nature and not
3525	3525	2 likely to be long term. Quarter monthly payment status shall
3526	3526	3 be determined under this paragraph as if the rate reduction to
3527	3527	4 0% in Public Act 102-700 this amendatory Act of the 102nd
3528	3528	5 General Assembly on food for human consumption that is to be
3529	3529	6 consumed off the premises where it is sold (other than
3530	3530	7 alcoholic beverages, food consisting of or infused with adult
3531	3531	8 use cannabis, soft drinks, and food that has been prepared for
3532	3532	9 immediate consumption) had not occurred. For quarter monthly
3533	3533	10 payments due under this paragraph on or after July 1, 2023 and
3534	3534	11 through June 30, 2024, "25% of the taxpayer's liability for
3535	3535	12 the same calendar month of the preceding year" shall be
3536	3536	13 determined as if the rate reduction to 0% in Public Act 102-700
3537	3537	14 this amendatory Act of the 102nd General Assembly had not
3538	3538	15 occurred. Quarter monthly payment status shall be determined
3539	3539	16 under this paragraph as if the rate reduction to 1.25% in
3540	3540	17 Public Act 102-700 this amendatory Act of the 102nd General
3541	3541	18 Assembly on sales tax holiday items had not occurred. Quarter
3542	3542	19 monthly payment status shall be determined under this
3543	3543	20 paragraph as if the rate reduction to 1.25% in this amendatory
3544	3544	21 Act of the 103rd General Assembly on sales tax holiday items
3545	3545	22 had not occurred. For quarter monthly payments due on or after
3546	3546	23 July 1, 2023 and through June 30, 2024, "25% of the taxpayer's
3547	3547	24 liability for the same calendar month of the preceding year"
3548	3548	25 shall be determined as if the rate reduction to 1.25% in Public
3549	3549	26 Act 102-700 this amendatory Act of the 102nd General Assembly
3550	3550
3551	3551
3552	3552
3553	3553
3554	3554
3555	3555	HB4114 - 96 - LRB103 33313 HLH 63123 b
3556	3556
3557	3557
3558	3558	HB4114- 97 -LRB103 33313 HLH 63123 b HB4114 - 97 - LRB103 33313 HLH 63123 b
3559	3559	HB4114 - 97 - LRB103 33313 HLH 63123 b
3560	3560	1 on sales tax holiday items had not occurred. For quarter
3561	3561	2 monthly payments due on or after July 1, 2024 and through June
3562	3562	3 30, 2025, "25% of the taxpayer's liability for the same
3563	3563	4 calendar month of the preceding year" shall be determined as
3564	3564	5 if the rate reduction to 1.25% in this amendatory Act of the
3565	3565	6 103rd General Assembly on sales tax holiday items had not
3566	3566	7 occurred. If any such quarter monthly payment is not paid at
3567	3567	8 the time or in the amount required by this Section, then the
3568	3568	9 taxpayer shall be liable for penalties and interest on the
3569	3569	10 difference between the minimum amount due as a payment and the
3570	3570	11 amount of such quarter monthly payment actually and timely
3571	3571	12 paid, except insofar as the taxpayer has previously made
3572	3572	13 payments for that month to the Department in excess of the
3573	3573	14 minimum payments previously due as provided in this Section.
3574	3574	15 The Department shall make reasonable rules and regulations to
3575	3575	16 govern the quarter monthly payment amount and quarter monthly
3576	3576	17 payment dates for taxpayers who file on other than a calendar
3577	3577	18 monthly basis.
3578	3578	19 The provisions of this paragraph apply before October 1,
3579	3579	20 2001. Without regard to whether a taxpayer is required to make
3580	3580	21 quarter monthly payments as specified above, any taxpayer who
3581	3581	22 is required by Section 2d of this Act to collect and remit
3582	3582	23 prepaid taxes and has collected prepaid taxes which average in
3583	3583	24 excess of $25,000 per month during the preceding 2 complete
3584	3584	25 calendar quarters, shall file a return with the Department as
3585	3585	26 required by Section 2f and shall make payments to the
3586	3586
3587	3587
3588	3588
3589	3589
3590	3590
3591	3591	HB4114 - 97 - LRB103 33313 HLH 63123 b
3592	3592
3593	3593
3594	3594	HB4114- 98 -LRB103 33313 HLH 63123 b HB4114 - 98 - LRB103 33313 HLH 63123 b
3595	3595	HB4114 - 98 - LRB103 33313 HLH 63123 b
3596	3596	1 Department on or before the 7th, 15th, 22nd and last day of the
3597	3597	2 month during which such liability is incurred. If the month
3598	3598	3 during which such tax liability is incurred began prior to
3599	3599	4 September 1, 1985 (the effective date of Public Act 84-221),
3600	3600	5 each payment shall be in an amount not less than 22.5% of the
3601	3601	6 taxpayer's actual liability under Section 2d. If the month
3602	3602	7 during which such tax liability is incurred begins on or after
3603	3603	8 January 1, 1986, each payment shall be in an amount equal to
3604	3604	9 22.5% of the taxpayer's actual liability for the month or
3605	3605	10 27.5% of the taxpayer's liability for the same calendar month
3606	3606	11 of the preceding calendar year. If the month during which such
3607	3607	12 tax liability is incurred begins on or after January 1, 1987,
3608	3608	13 each payment shall be in an amount equal to 22.5% of the
3609	3609	14 taxpayer's actual liability for the month or 26.25% of the
3610	3610	15 taxpayer's liability for the same calendar month of the
3611	3611	16 preceding year. The amount of such quarter monthly payments
3612	3612	17 shall be credited against the final tax liability of the
3613	3613	18 taxpayer's return for that month filed under this Section or
3614	3614	19 Section 2f, as the case may be. Once applicable, the
3615	3615	20 requirement of the making of quarter monthly payments to the
3616	3616	21 Department pursuant to this paragraph shall continue until
3617	3617	22 such taxpayer's average monthly prepaid tax collections during
3618	3618	23 the preceding 2 complete calendar quarters is $25,000 or less.
3619	3619	24 If any such quarter monthly payment is not paid at the time or
3620	3620	25 in the amount required, the taxpayer shall be liable for
3621	3621	26 penalties and interest on such difference, except insofar as
3622	3622
3623	3623
3624	3624
3625	3625
3626	3626
3627	3627	HB4114 - 98 - LRB103 33313 HLH 63123 b
3628	3628
3629	3629
3630	3630	HB4114- 99 -LRB103 33313 HLH 63123 b HB4114 - 99 - LRB103 33313 HLH 63123 b
3631	3631	HB4114 - 99 - LRB103 33313 HLH 63123 b
3632	3632	1 the taxpayer has previously made payments for that month in
3633	3633	2 excess of the minimum payments previously due.
3634	3634	3 The provisions of this paragraph apply on and after
3635	3635	4 October 1, 2001. Without regard to whether a taxpayer is
3636	3636	5 required to make quarter monthly payments as specified above,
3637	3637	6 any taxpayer who is required by Section 2d of this Act to
3638	3638	7 collect and remit prepaid taxes and has collected prepaid
3639	3639	8 taxes that average in excess of $20,000 per month during the
3640	3640	9 preceding 4 complete calendar quarters shall file a return
3641	3641	10 with the Department as required by Section 2f and shall make
3642	3642	11 payments to the Department on or before the 7th, 15th, 22nd and
3643	3643	12 last day of the month during which the liability is incurred.
3644	3644	13 Each payment shall be in an amount equal to 22.5% of the
3645	3645	14 taxpayer's actual liability for the month or 25% of the
3646	3646	15 taxpayer's liability for the same calendar month of the
3647	3647	16 preceding year. The amount of the quarter monthly payments
3648	3648	17 shall be credited against the final tax liability of the
3649	3649	18 taxpayer's return for that month filed under this Section or
3650	3650	19 Section 2f, as the case may be. Once applicable, the
3651	3651	20 requirement of the making of quarter monthly payments to the
3652	3652	21 Department pursuant to this paragraph shall continue until the
3653	3653	22 taxpayer's average monthly prepaid tax collections during the
3654	3654	23 preceding 4 complete calendar quarters (excluding the month of
3655	3655	24 highest liability and the month of lowest liability) is less
3656	3656	25 than $19,000 or until such taxpayer's average monthly
3657	3657	26 liability to the Department as computed for each calendar
3658	3658
3659	3659
3660	3660
3661	3661
3662	3662
3663	3663	HB4114 - 99 - LRB103 33313 HLH 63123 b
3664	3664
3665	3665
3666	3666	HB4114- 100 -LRB103 33313 HLH 63123 b HB4114 - 100 - LRB103 33313 HLH 63123 b
3667	3667	HB4114 - 100 - LRB103 33313 HLH 63123 b
3668	3668	1 quarter of the 4 preceding complete calendar quarters is less
3669	3669	2 than $20,000. If any such quarter monthly payment is not paid
3670	3670	3 at the time or in the amount required, the taxpayer shall be
3671	3671	4 liable for penalties and interest on such difference, except
3672	3672	5 insofar as the taxpayer has previously made payments for that
3673	3673	6 month in excess of the minimum payments previously due.
3674	3674	7 If any payment provided for in this Section exceeds the
3675	3675	8 taxpayer's liabilities under this Act, the Use Tax Act, the
3676	3676	9 Service Occupation Tax Act and the Service Use Tax Act, as
3677	3677	10 shown on an original monthly return, the Department shall, if
3678	3678	11 requested by the taxpayer, issue to the taxpayer a credit
3679	3679	12 memorandum no later than 30 days after the date of payment. The
3680	3680	13 credit evidenced by such credit memorandum may be assigned by
3681	3681	14 the taxpayer to a similar taxpayer under this Act, the Use Tax
3682	3682	15 Act, the Service Occupation Tax Act or the Service Use Tax Act,
3683	3683	16 in accordance with reasonable rules and regulations to be
3684	3684	17 prescribed by the Department. If no such request is made, the
3685	3685	18 taxpayer may credit such excess payment against tax liability
3686	3686	19 subsequently to be remitted to the Department under this Act,
3687	3687	20 the Use Tax Act, the Service Occupation Tax Act or the Service
3688	3688	21 Use Tax Act, in accordance with reasonable rules and
3689	3689	22 regulations prescribed by the Department. If the Department
3690	3690	23 subsequently determined that all or any part of the credit
3691	3691	24 taken was not actually due to the taxpayer, the taxpayer's
3692	3692	25 2.1% and 1.75% vendor's discount shall be reduced by 2.1% or
3693	3693	26 1.75% of the difference between the credit taken and that
3694	3694
3695	3695
3696	3696
3697	3697
3698	3698
3699	3699	HB4114 - 100 - LRB103 33313 HLH 63123 b
3700	3700
3701	3701
3702	3702	HB4114- 101 -LRB103 33313 HLH 63123 b HB4114 - 101 - LRB103 33313 HLH 63123 b
3703	3703	HB4114 - 101 - LRB103 33313 HLH 63123 b
3704	3704	1 actually due, and that taxpayer shall be liable for penalties
3705	3705	2 and interest on such difference.
3706	3706	3 If a retailer of motor fuel is entitled to a credit under
3707	3707	4 Section 2d of this Act which exceeds the taxpayer's liability
3708	3708	5 to the Department under this Act for the month for which the
3709	3709	6 taxpayer is filing a return, the Department shall issue the
3710	3710	7 taxpayer a credit memorandum for the excess.
3711	3711	8 Beginning January 1, 1990, each month the Department shall
3712	3712	9 pay into the Local Government Tax Fund, a special fund in the
3713	3713	10 State treasury which is hereby created, the net revenue
3714	3714	11 realized for the preceding month from the 1% tax imposed under
3715	3715	12 this Act.
3716	3716	13 Beginning January 1, 1990, each month the Department shall
3717	3717	14 pay into the County and Mass Transit District Fund, a special
3718	3718	15 fund in the State treasury which is hereby created, 4% of the
3719	3719	16 net revenue realized for the preceding month from the 6.25%
3720	3720	17 general rate other than aviation fuel sold on or after
3721	3721	18 December 1, 2019. This exception for aviation fuel only
3722	3722	19 applies for so long as the revenue use requirements of 49
3723	3723	20 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
3724	3724	21 Beginning August 1, 2000, each month the Department shall
3725	3725	22 pay into the County and Mass Transit District Fund 20% of the
3726	3726	23 net revenue realized for the preceding month from the 1.25%
3727	3727	24 rate on the selling price of motor fuel and gasohol. If, in any
3728	3728	25 month, the tax on sales tax holiday items, as defined in
3729	3729	26 Section 2-8, is imposed at the rate of 1.25%, then the
3730	3730
3731	3731
3732	3732
3733	3733
3734	3734
3735	3735	HB4114 - 101 - LRB103 33313 HLH 63123 b
3736	3736
3737	3737
3738	3738	HB4114- 102 -LRB103 33313 HLH 63123 b HB4114 - 102 - LRB103 33313 HLH 63123 b
3739	3739	HB4114 - 102 - LRB103 33313 HLH 63123 b
3740	3740	1 Department shall pay 20% of the net revenue realized for that
3741	3741	2 month from the 1.25% rate on the selling price of sales tax
3742	3742	3 holiday items into the County and Mass Transit District Fund.
3743	3743	4 Beginning January 1, 1990, each month the Department shall
3744	3744	5 pay into the Local Government Tax Fund 16% of the net revenue
3745	3745	6 realized for the preceding month from the 6.25% general rate
3746	3746	7 on the selling price of tangible personal property other than
3747	3747	8 aviation fuel sold on or after December 1, 2019. This
3748	3748	9 exception for aviation fuel only applies for so long as the
3749	3749	10 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
3750	3750	11 47133 are binding on the State.
3751	3751	12 For aviation fuel sold on or after December 1, 2019, each
3752	3752	13 month the Department shall pay into the State Aviation Program
3753	3753	14 Fund 20% of the net revenue realized for the preceding month
3754	3754	15 from the 6.25% general rate on the selling price of aviation
3755	3755	16 fuel, less an amount estimated by the Department to be
3756	3756	17 required for refunds of the 20% portion of the tax on aviation
3757	3757	18 fuel under this Act, which amount shall be deposited into the
3758	3758	19 Aviation Fuel Sales Tax Refund Fund. The Department shall only
3759	3759	20 pay moneys into the State Aviation Program Fund and the
3760	3760	21 Aviation Fuel Sales Tax Refund Fund under this Act for so long
3761	3761	22 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
3762	3762	23 U.S.C. 47133 are binding on the State.
3763	3763	24 Beginning August 1, 2000, each month the Department shall
3764	3764	25 pay into the Local Government Tax Fund 80% of the net revenue
3765	3765	26 realized for the preceding month from the 1.25% rate on the
3766	3766
3767	3767
3768	3768
3769	3769
3770	3770
3771	3771	HB4114 - 102 - LRB103 33313 HLH 63123 b
3772	3772
3773	3773
3774	3774	HB4114- 103 -LRB103 33313 HLH 63123 b HB4114 - 103 - LRB103 33313 HLH 63123 b
3775	3775	HB4114 - 103 - LRB103 33313 HLH 63123 b
3776	3776	1 selling price of motor fuel and gasohol. If, in any month, the
3777	3777	2 tax on sales tax holiday items, as defined in Section 2-8, is
3778	3778	3 imposed at the rate of 1.25%, then the Department shall pay 80%
3779	3779	4 of the net revenue realized for that month from the 1.25% rate
3780	3780	5 on the selling price of sales tax holiday items into the Local
3781	3781	6 Government Tax Fund.
3782	3782	7 Beginning October 1, 2009, each month the Department shall
3783	3783	8 pay into the Capital Projects Fund an amount that is equal to
3784	3784	9 an amount estimated by the Department to represent 80% of the
3785	3785	10 net revenue realized for the preceding month from the sale of
3786	3786	11 candy, grooming and hygiene products, and soft drinks that had
3787	3787	12 been taxed at a rate of 1% prior to September 1, 2009 but that
3788	3788	13 are now taxed at 6.25%.
3789	3789	14 Beginning July 1, 2011, each month the Department shall
3790	3790	15 pay into the Clean Air Act Permit Fund 80% of the net revenue
3791	3791	16 realized for the preceding month from the 6.25% general rate
3792	3792	17 on the selling price of sorbents used in Illinois in the
3793	3793	18 process of sorbent injection as used to comply with the
3794	3794	19 Environmental Protection Act or the federal Clean Air Act, but
3795	3795	20 the total payment into the Clean Air Act Permit Fund under this
3796	3796	21 Act and the Use Tax Act shall not exceed $2,000,000 in any
3797	3797	22 fiscal year.
3798	3798	23 Beginning July 1, 2013, each month the Department shall
3799	3799	24 pay into the Underground Storage Tank Fund from the proceeds
3800	3800	25 collected under this Act, the Use Tax Act, the Service Use Tax
3801	3801	26 Act, and the Service Occupation Tax Act an amount equal to the
3802	3802
3803	3803
3804	3804
3805	3805
3806	3806
3807	3807	HB4114 - 103 - LRB103 33313 HLH 63123 b
3808	3808
3809	3809
3810	3810	HB4114- 104 -LRB103 33313 HLH 63123 b HB4114 - 104 - LRB103 33313 HLH 63123 b
3811	3811	HB4114 - 104 - LRB103 33313 HLH 63123 b
3812	3812	1 average monthly deficit in the Underground Storage Tank Fund
3813	3813	2 during the prior year, as certified annually by the Illinois
3814	3814	3 Environmental Protection Agency, but the total payment into
3815	3815	4 the Underground Storage Tank Fund under this Act, the Use Tax
3816	3816	5 Act, the Service Use Tax Act, and the Service Occupation Tax
3817	3817	6 Act shall not exceed $18,000,000 in any State fiscal year. As
3818	3818	7 used in this paragraph, the "average monthly deficit" shall be
3819	3819	8 equal to the difference between the average monthly claims for
3820	3820	9 payment by the fund and the average monthly revenues deposited
3821	3821	10 into the fund, excluding payments made pursuant to this
3822	3822	11 paragraph.
3823	3823	12 Beginning July 1, 2015, of the remainder of the moneys
3824	3824	13 received by the Department under the Use Tax Act, the Service
3825	3825	14 Use Tax Act, the Service Occupation Tax Act, and this Act, each
3826	3826	15 month the Department shall deposit $500,000 into the State
3827	3827	16 Crime Laboratory Fund.
3828	3828	17 Of the remainder of the moneys received by the Department
3829	3829	18 pursuant to this Act, (a) 1.75% thereof shall be paid into the
3830	3830	19 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
3831	3831	20 and after July 1, 1989, 3.8% thereof shall be paid into the
3832	3832	21 Build Illinois Fund; provided, however, that if in any fiscal
3833	3833	22 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
3834	3834	23 may be, of the moneys received by the Department and required
3835	3835	24 to be paid into the Build Illinois Fund pursuant to this Act,
3836	3836	25 Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
3837	3837	26 Act, and Section 9 of the Service Occupation Tax Act, such Acts
3838	3838
3839	3839
3840	3840
3841	3841
3842	3842
3843	3843	HB4114 - 104 - LRB103 33313 HLH 63123 b
3844	3844
3845	3845
3846	3846	HB4114- 105 -LRB103 33313 HLH 63123 b HB4114 - 105 - LRB103 33313 HLH 63123 b
3847	3847	HB4114 - 105 - LRB103 33313 HLH 63123 b
3848	3848	1 being hereinafter called the "Tax Acts" and such aggregate of
3849	3849	2 2.2% or 3.8%, as the case may be, of moneys being hereinafter
3850	3850	3 called the "Tax Act Amount", and (2) the amount transferred to
3851	3851	4 the Build Illinois Fund from the State and Local Sales Tax
3852	3852	5 Reform Fund shall be less than the Annual Specified Amount (as
3853	3853	6 hereinafter defined), an amount equal to the difference shall
3854	3854	7 be immediately paid into the Build Illinois Fund from other
3855	3855	8 moneys received by the Department pursuant to the Tax Acts;
3856	3856	9 the "Annual Specified Amount" means the amounts specified
3857	3857	10 below for fiscal years 1986 through 1993:
3858	3858	11Fiscal YearAnnual Specified Amount121986$54,800,000131987$76,650,000141988$80,480,000151989$88,510,000161990$115,330,000171991$145,470,000181992$182,730,000191993$206,520,000; 11 Fiscal Year Annual Specified Amount 12 1986 $54,800,000 13 1987 $76,650,000 14 1988 $80,480,000 15 1989 $88,510,000 16 1990 $115,330,000 17 1991 $145,470,000 18 1992 $182,730,000 19 1993 $206,520,000;
3859	3859	11 Fiscal Year Annual Specified Amount
3860	3860	12 1986 $54,800,000
3861	3861	13 1987 $76,650,000
3862	3862	14 1988 $80,480,000
3863	3863	15 1989 $88,510,000
3864	3864	16 1990 $115,330,000
3865	3865	17 1991 $145,470,000
3866	3866	18 1992 $182,730,000
3867	3867	19 1993 $206,520,000;
3868	3868	20 and means the Certified Annual Debt Service Requirement (as
3869	3869	21 defined in Section 13 of the Build Illinois Bond Act) or the
3870	3870	22 Tax Act Amount, whichever is greater, for fiscal year 1994 and
3871	3871	23 each fiscal year thereafter; and further provided, that if on
3872	3872	24 the last business day of any month the sum of (1) the Tax Act
3873	3873	25 Amount required to be deposited into the Build Illinois Bond
3874	3874	26 Account in the Build Illinois Fund during such month and (2)
3875	3875
3876	3876
3877	3877
3878	3878
3879	3879
3880	3880	HB4114 - 105 - LRB103 33313 HLH 63123 b
3881	3881
3882	3882
3883	3883	11 Fiscal Year Annual Specified Amount
3884	3884	12 1986 $54,800,000
3885	3885	13 1987 $76,650,000
3886	3886	14 1988 $80,480,000
3887	3887	15 1989 $88,510,000
3888	3888	16 1990 $115,330,000
3889	3889	17 1991 $145,470,000
3890	3890	18 1992 $182,730,000
3891	3891	19 1993 $206,520,000;
3892	3892
3893	3893
3894	3894	HB4114- 106 -LRB103 33313 HLH 63123 b HB4114 - 106 - LRB103 33313 HLH 63123 b
3895	3895	HB4114 - 106 - LRB103 33313 HLH 63123 b
3896	3896	1 the amount transferred to the Build Illinois Fund from the
3897	3897	2 State and Local Sales Tax Reform Fund shall have been less than
3898	3898	3 1/12 of the Annual Specified Amount, an amount equal to the
3899	3899	4 difference shall be immediately paid into the Build Illinois
3900	3900	5 Fund from other moneys received by the Department pursuant to
3901	3901	6 the Tax Acts; and, further provided, that in no event shall the
3902	3902	7 payments required under the preceding proviso result in
3903	3903	8 aggregate payments into the Build Illinois Fund pursuant to
3904	3904	9 this clause (b) for any fiscal year in excess of the greater of
3905	3905	10 (i) the Tax Act Amount or (ii) the Annual Specified Amount for
3906	3906	11 such fiscal year. The amounts payable into the Build Illinois
3907	3907	12 Fund under clause (b) of the first sentence in this paragraph
3908	3908	13 shall be payable only until such time as the aggregate amount
3909	3909	14 on deposit under each trust indenture securing Bonds issued
3910	3910	15 and outstanding pursuant to the Build Illinois Bond Act is
3911	3911	16 sufficient, taking into account any future investment income,
3912	3912	17 to fully provide, in accordance with such indenture, for the
3913	3913	18 defeasance of or the payment of the principal of, premium, if
3914	3914	19 any, and interest on the Bonds secured by such indenture and on
3915	3915	20 any Bonds expected to be issued thereafter and all fees and
3916	3916	21 costs payable with respect thereto, all as certified by the
3917	3917	22 Director of the Bureau of the Budget (now Governor's Office of
3918	3918	23 Management and Budget). If on the last business day of any
3919	3919	24 month in which Bonds are outstanding pursuant to the Build
3920	3920	25 Illinois Bond Act, the aggregate of moneys deposited in the
3921	3921	26 Build Illinois Bond Account in the Build Illinois Fund in such
3922	3922
3923	3923
3924	3924
3925	3925
3926	3926
3927	3927	HB4114 - 106 - LRB103 33313 HLH 63123 b
3928	3928
3929	3929
3930	3930	HB4114- 107 -LRB103 33313 HLH 63123 b HB4114 - 107 - LRB103 33313 HLH 63123 b
3931	3931	HB4114 - 107 - LRB103 33313 HLH 63123 b
3932	3932	1 month shall be less than the amount required to be transferred
3933	3933	2 in such month from the Build Illinois Bond Account to the Build
3934	3934	3 Illinois Bond Retirement and Interest Fund pursuant to Section
3935	3935	4 13 of the Build Illinois Bond Act, an amount equal to such
3936	3936	5 deficiency shall be immediately paid from other moneys
3937	3937	6 received by the Department pursuant to the Tax Acts to the
3938	3938	7 Build Illinois Fund; provided, however, that any amounts paid
3939	3939	8 to the Build Illinois Fund in any fiscal year pursuant to this
3940	3940	9 sentence shall be deemed to constitute payments pursuant to
3941	3941	10 clause (b) of the first sentence of this paragraph and shall
3942	3942	11 reduce the amount otherwise payable for such fiscal year
3943	3943	12 pursuant to that clause (b). The moneys received by the
3944	3944	13 Department pursuant to this Act and required to be deposited
3945	3945	14 into the Build Illinois Fund are subject to the pledge, claim
3946	3946	15 and charge set forth in Section 12 of the Build Illinois Bond
3947	3947	16 Act.
3948	3948	17 Subject to payment of amounts into the Build Illinois Fund
3949	3949	18 as provided in the preceding paragraph or in any amendment
3950	3950	19 thereto hereafter enacted, the following specified monthly
3951	3951	20 installment of the amount requested in the certificate of the
3952	3952	21 Chairman of the Metropolitan Pier and Exposition Authority
3953	3953	22 provided under Section 8.25f of the State Finance Act, but not
3954	3954	23 in excess of sums designated as "Total Deposit", shall be
3955	3955	24 deposited in the aggregate from collections under Section 9 of
3956	3956	25 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
3957	3957	26 9 of the Service Occupation Tax Act, and Section 3 of the
3958	3958
3959	3959
3960	3960
3961	3961
3962	3962
3963	3963	HB4114 - 107 - LRB103 33313 HLH 63123 b
3964	3964
3965	3965
3966	3966	HB4114- 108 -LRB103 33313 HLH 63123 b HB4114 - 108 - LRB103 33313 HLH 63123 b
3967	3967	HB4114 - 108 - LRB103 33313 HLH 63123 b
3968	3968	1 Retailers' Occupation Tax Act into the McCormick Place
3969	3969	2 Expansion Project Fund in the specified fiscal years.
3970	3970	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
3971	3971	3 Fiscal Year Total Deposit
3972	3972	4 1993 $0
3973	3973	5 1994 53,000,000
3974	3974	6 1995 58,000,000
3975	3975	7 1996 61,000,000
3976	3976	8 1997 64,000,000
3977	3977	9 1998 68,000,000
3978	3978	10 1999 71,000,000
3979	3979	11 2000 75,000,000
3980	3980	12 2001 80,000,000
3981	3981	13 2002 93,000,000
3982	3982	14 2003 99,000,000
3983	3983	15 2004 103,000,000
3984	3984	16 2005 108,000,000
3985	3985	17 2006 113,000,000
3986	3986	18 2007 119,000,000
3987	3987	19 2008 126,000,000
3988	3988	20 2009 132,000,000
3989	3989	21 2010 139,000,000
3990	3990	22 2011 146,000,000
3991	3991	23 2012 153,000,000
3992	3992	24 2013 161,000,000
3993	3993	25 2014 170,000,000
3994	3994	26 2015 179,000,000
3995	3995
3996	3996
3997	3997
3998	3998
3999	3999
4000	4000	HB4114 - 108 - LRB103 33313 HLH 63123 b
4001	4001
4002	4002
4003	4003	3 Fiscal Year Total Deposit
4004	4004	4 1993 $0
4005	4005	5 1994 53,000,000
4006	4006	6 1995 58,000,000
4007	4007	7 1996 61,000,000
4008	4008	8 1997 64,000,000
4009	4009	9 1998 68,000,000
4010	4010	10 1999 71,000,000
4011	4011	11 2000 75,000,000
4012	4012	12 2001 80,000,000
4013	4013	13 2002 93,000,000
4014	4014	14 2003 99,000,000
4015	4015	15 2004 103,000,000
4016	4016	16 2005 108,000,000
4017	4017	17 2006 113,000,000
4018	4018	18 2007 119,000,000
4019	4019	19 2008 126,000,000
4020	4020	20 2009 132,000,000
4021	4021	21 2010 139,000,000
4022	4022	22 2011 146,000,000
4023	4023	23 2012 153,000,000
4024	4024	24 2013 161,000,000
4025	4025	25 2014 170,000,000
4026	4026	26 2015 179,000,000
4027	4027
4028	4028
4029	4029	HB4114- 109 -LRB103 33313 HLH 63123 b HB4114 - 109 - LRB103 33313 HLH 63123 b
4030	4030	HB4114 - 109 - LRB103 33313 HLH 63123 b
4031	4031	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 375,000,000182033375,000,000192034375,000,000202035375,000,000212036450,000,00022and 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
4032	4032	1 2016 189,000,000
4033	4033	2 2017 199,000,000
4034	4034	3 2018 210,000,000
4035	4035	4 2019 221,000,000
4036	4036	5 2020 233,000,000
4037	4037	6 2021 300,000,000
4038	4038	7 2022 300,000,000
4039	4039	8 2023 300,000,000
4040	4040	9 2024 300,000,000
4041	4041	10 2025 300,000,000
4042	4042	11 2026 300,000,000
4043	4043	12 2027 375,000,000
4044	4044	13 2028 375,000,000
4045	4045	14 2029 375,000,000
4046	4046	15 2030 375,000,000
4047	4047	16 2031 375,000,000
4048	4048	17 2032 375,000,000
4049	4049	18 2033 375,000,000
4050	4050	19 2034 375,000,000
4051	4051	20 2035 375,000,000
4052	4052	21 2036 450,000,000
4053	4053	22 and
4054	4054	23 each fiscal year
4055	4055	24 thereafter that bonds
4056	4056	25 are outstanding under
4057	4057	26 Section 13.2 of the
4058	4058
4059	4059
4060	4060
4061	4061
4062	4062
4063	4063	HB4114 - 109 - LRB103 33313 HLH 63123 b
4064	4064
4065	4065	1 2016 189,000,000
4066	4066	2 2017 199,000,000
4067	4067	3 2018 210,000,000
4068	4068	4 2019 221,000,000
4069	4069	5 2020 233,000,000
4070	4070	6 2021 300,000,000
4071	4071	7 2022 300,000,000
4072	4072	8 2023 300,000,000
4073	4073	9 2024 300,000,000
4074	4074	10 2025 300,000,000
4075	4075	11 2026 300,000,000
4076	4076	12 2027 375,000,000
4077	4077	13 2028 375,000,000
4078	4078	14 2029 375,000,000
4079	4079	15 2030 375,000,000
4080	4080	16 2031 375,000,000
4081	4081	17 2032 375,000,000
4082	4082	18 2033 375,000,000
4083	4083	19 2034 375,000,000
4084	4084	20 2035 375,000,000
4085	4085	21 2036 450,000,000
4086	4086	22 and
4087	4087	23 each fiscal year
4088	4088	24 thereafter that bonds
4089	4089	25 are outstanding under
4090	4090	26 Section 13.2 of the
4091	4091
4092	4092
4093	4093	HB4114- 110 -LRB103 33313 HLH 63123 b HB4114 - 110 - LRB103 33313 HLH 63123 b
4094	4094	HB4114 - 110 - LRB103 33313 HLH 63123 b
4095	4095	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.
4096	4096	1 Metropolitan Pier and
4097	4097	2 Exposition Authority Act,
4098	4098	3 but not after fiscal year 2060.
4099	4099	4 Beginning July 20, 1993 and in each month of each fiscal
4100	4100	5 year thereafter, one-eighth of the amount requested in the
4101	4101	6 certificate of the Chairman of the Metropolitan Pier and
4102	4102	7 Exposition Authority for that fiscal year, less the amount
4103	4103	8 deposited into the McCormick Place Expansion Project Fund by
4104	4104	9 the State Treasurer in the respective month under subsection
4105	4105	10 (g) of Section 13 of the Metropolitan Pier and Exposition
4106	4106	11 Authority Act, plus cumulative deficiencies in the deposits
4107	4107	12 required under this Section for previous months and years,
4108	4108	13 shall be deposited into the McCormick Place Expansion Project
4109	4109	14 Fund, until the full amount requested for the fiscal year, but
4110	4110	15 not in excess of the amount specified above as "Total
4111	4111	16 Deposit", has been deposited.
4112	4112	17 Subject to payment of amounts into the Capital Projects
4113	4113	18 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
4114	4114	19 and the McCormick Place Expansion Project Fund pursuant to the
4115	4115	20 preceding paragraphs or in any amendments thereto hereafter
4116	4116	21 enacted, for aviation fuel sold on or after December 1, 2019,
4117	4117	22 the Department shall each month deposit into the Aviation Fuel
4118	4118	23 Sales Tax Refund Fund an amount estimated by the Department to
4119	4119	24 be required for refunds of the 80% portion of the tax on
4120	4120	25 aviation fuel under this Act. The Department shall only
4121	4121	26 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
4122	4122
4123	4123
4124	4124
4125	4125
4126	4126
4127	4127	HB4114 - 110 - LRB103 33313 HLH 63123 b
4128	4128
4129	4129	1 Metropolitan Pier and
4130	4130	2 Exposition Authority Act,
4131	4131	3 but not after fiscal year 2060.
4132	4132
4133	4133
4134	4134	HB4114- 111 -LRB103 33313 HLH 63123 b HB4114 - 111 - LRB103 33313 HLH 63123 b
4135	4135	HB4114 - 111 - LRB103 33313 HLH 63123 b
4136	4136	1 under this paragraph for so long as the revenue use
4137	4137	2 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
4138	4138	3 binding on the State.
4139	4139	4 Subject to payment of amounts into the Build Illinois Fund
4140	4140	5 and the McCormick Place Expansion Project Fund pursuant to the
4141	4141	6 preceding paragraphs or in any amendments thereto hereafter
4142	4142	7 enacted, beginning July 1, 1993 and ending on September 30,
4143	4143	8 2013, the Department shall each month pay into the Illinois
4144	4144	9 Tax Increment Fund 0.27% of 80% of the net revenue realized for
4145	4145	10 the preceding month from the 6.25% general rate on the selling
4146	4146	11 price of tangible personal property.
4147	4147	12 Subject to payment of amounts into the Build Illinois Fund
4148	4148	13 and the McCormick Place Expansion Project Fund pursuant to the
4149	4149	14 preceding paragraphs or in any amendments thereto hereafter
4150	4150	15 enacted, beginning with the receipt of the first report of
4151	4151	16 taxes paid by an eligible business and continuing for a
4152	4152	17 25-year period, the Department shall each month pay into the
4153	4153	18 Energy Infrastructure Fund 80% of the net revenue realized
4154	4154	19 from the 6.25% general rate on the selling price of
4155	4155	20 Illinois-mined coal that was sold to an eligible business. For
4156	4156	21 purposes of this paragraph, the term "eligible business" means
4157	4157	22 a new electric generating facility certified pursuant to
4158	4158	23 Section 605-332 of the Department of Commerce and Economic
4159	4159	24 Opportunity Law of the Civil Administrative Code of Illinois.
4160	4160	25 Subject to payment of amounts into the Build Illinois
4161	4161	26 Fund, the McCormick Place Expansion Project Fund, the Illinois
4162	4162
4163	4163
4164	4164
4165	4165
4166	4166
4167	4167	HB4114 - 111 - LRB103 33313 HLH 63123 b
4168	4168
4169	4169
4170	4170	HB4114- 112 -LRB103 33313 HLH 63123 b HB4114 - 112 - LRB103 33313 HLH 63123 b
4171	4171	HB4114 - 112 - LRB103 33313 HLH 63123 b
4172	4172	1 Tax Increment Fund, and the Energy Infrastructure Fund
4173	4173	2 pursuant to the preceding paragraphs or in any amendments to
4174	4174	3 this Section hereafter enacted, beginning on the first day of
4175	4175	4 the first calendar month to occur on or after August 26, 2014
4176	4176	5 (the effective date of Public Act 98-1098), each month, from
4177	4177	6 the collections made under Section 9 of the Use Tax Act,
4178	4178	7 Section 9 of the Service Use Tax Act, Section 9 of the Service
4179	4179	8 Occupation Tax Act, and Section 3 of the Retailers' Occupation
4180	4180	9 Tax Act, the Department shall pay into the Tax Compliance and
4181	4181	10 Administration Fund, to be used, subject to appropriation, to
4182	4182	11 fund additional auditors and compliance personnel at the
4183	4183	12 Department of Revenue, an amount equal to 1/12 of 5% of 80% of
4184	4184	13 the cash receipts collected during the preceding fiscal year
4185	4185	14 by the Audit Bureau of the Department under the Use Tax Act,
4186	4186	15 the Service Use Tax Act, the Service Occupation Tax Act, the
4187	4187	16 Retailers' Occupation Tax Act, and associated local occupation
4188	4188	17 and use taxes administered by the Department.
4189	4189	18 Subject to payments of amounts into the Build Illinois
4190	4190	19 Fund, the McCormick Place Expansion Project Fund, the Illinois
4191	4191	20 Tax Increment Fund, the Energy Infrastructure Fund, and the
4192	4192	21 Tax Compliance and Administration Fund as provided in this
4193	4193	22 Section, beginning on July 1, 2018 the Department shall pay
4194	4194	23 each month into the Downstate Public Transportation Fund the
4195	4195	24 moneys required to be so paid under Section 2-3 of the
4196	4196	25 Downstate Public Transportation Act.
4197	4197	26 Subject to successful execution and delivery of a
4198	4198
4199	4199
4200	4200
4201	4201
4202	4202
4203	4203	HB4114 - 112 - LRB103 33313 HLH 63123 b
4204	4204
4205	4205
4206	4206	HB4114- 113 -LRB103 33313 HLH 63123 b HB4114 - 113 - LRB103 33313 HLH 63123 b
4207	4207	HB4114 - 113 - LRB103 33313 HLH 63123 b
4208	4208	1 public-private agreement between the public agency and private
4209	4209	2 entity and completion of the civic build, beginning on July 1,
4210	4210	3 2023, of the remainder of the moneys received by the
4211	4211	4 Department under the Use Tax Act, the Service Use Tax Act, the
4212	4212	5 Service Occupation Tax Act, and this Act, the Department shall
4213	4213	6 deposit the following specified deposits in the aggregate from
4214	4214	7 collections under the Use Tax Act, the Service Use Tax Act, the
4215	4215	8 Service Occupation Tax Act, and the Retailers' Occupation Tax
4216	4216	9 Act, as required under Section 8.25g of the State Finance Act
4217	4217	10 for distribution consistent with the Public-Private
4218	4218	11 Partnership for Civic and Transit Infrastructure Project Act.
4219	4219	12 The moneys received by the Department pursuant to this Act and
4220	4220	13 required to be deposited into the Civic and Transit
4221	4221	14 Infrastructure Fund are subject to the pledge, claim and
4222	4222	15 charge set forth in Section 25-55 of the Public-Private
4223	4223	16 Partnership for Civic and Transit Infrastructure Project Act.
4224	4224	17 As used in this paragraph, "civic build", "private entity",
4225	4225	18 "public-private agreement", and "public agency" have the
4226	4226	19 meanings provided in Section 25-10 of the Public-Private
4227	4227	20 Partnership for Civic and Transit Infrastructure Project Act.
4228	4228	21 Fiscal Year.............................Total Deposit
4229	4229	22 2024.....................................$200,000,000
4230	4230	23 2025....................................$206,000,000
4231	4231	24 2026....................................$212,200,000
4232	4232	25 2027....................................$218,500,000
4233	4233	26 2028....................................$225,100,000
4234	4234
4235	4235
4236	4236
4237	4237
4238	4238
4239	4239	HB4114 - 113 - LRB103 33313 HLH 63123 b
4240	4240
4241	4241
4242	4242	HB4114- 114 -LRB103 33313 HLH 63123 b HB4114 - 114 - LRB103 33313 HLH 63123 b
4243	4243	HB4114 - 114 - LRB103 33313 HLH 63123 b
4244	4244	1 2029....................................$288,700,000
4245	4245	2 2030....................................$298,900,000
4246	4246	3 2031....................................$309,300,000
4247	4247	4 2032....................................$320,100,000
4248	4248	5 2033....................................$331,200,000
4249	4249	6 2034....................................$341,200,000
4250	4250	7 2035....................................$351,400,000
4251	4251	8 2036....................................$361,900,000
4252	4252	9 2037....................................$372,800,000
4253	4253	10 2038....................................$384,000,000
4254	4254	11 2039....................................$395,500,000
4255	4255	12 2040....................................$407,400,000
4256	4256	13 2041....................................$419,600,000
4257	4257	14 2042....................................$432,200,000
4258	4258	15 2043....................................$445,100,000
4259	4259	16 Beginning July 1, 2021 and until July 1, 2022, subject to
4260	4260	17 the payment of amounts into the County and Mass Transit
4261	4261	18 District Fund, the Local Government Tax Fund, the Build
4262	4262	19 Illinois Fund, the McCormick Place Expansion Project Fund, the
4263	4263	20 Illinois Tax Increment Fund, the Energy Infrastructure Fund,
4264	4264	21 and the Tax Compliance and Administration Fund as provided in
4265	4265	22 this Section, the Department shall pay each month into the
4266	4266	23 Road Fund the amount estimated to represent 16% of the net
4267	4267	24 revenue realized from the taxes imposed on motor fuel and
4268	4268	25 gasohol. Beginning July 1, 2022 and until July 1, 2023,
4269	4269	26 subject to the payment of amounts into the County and Mass
4270	4270
4271	4271
4272	4272
4273	4273
4274	4274
4275	4275	HB4114 - 114 - LRB103 33313 HLH 63123 b
4276	4276
4277	4277
4278	4278	HB4114- 115 -LRB103 33313 HLH 63123 b HB4114 - 115 - LRB103 33313 HLH 63123 b
4279	4279	HB4114 - 115 - LRB103 33313 HLH 63123 b
4280	4280	1 Transit District Fund, the Local Government Tax Fund, the
4281	4281	2 Build Illinois Fund, the McCormick Place Expansion Project
4282	4282	3 Fund, the Illinois Tax Increment Fund, the Energy
4283	4283	4 Infrastructure Fund, and the Tax Compliance and Administration
4284	4284	5 Fund as provided in this Section, the Department shall pay
4285	4285	6 each month into the Road Fund the amount estimated to
4286	4286	7 represent 32% of the net revenue realized from the taxes
4287	4287	8 imposed on motor fuel and gasohol. Beginning July 1, 2023 and
4288	4288	9 until July 1, 2024, subject to the payment of amounts into the
4289	4289	10 County and Mass Transit District Fund, the Local Government
4290	4290	11 Tax Fund, the Build Illinois Fund, the McCormick Place
4291	4291	12 Expansion Project Fund, the Illinois Tax Increment Fund, the
4292	4292	13 Energy Infrastructure Fund, and the Tax Compliance and
4293	4293	14 Administration Fund as provided in this Section, the
4294	4294	15 Department shall pay each month into the Road Fund the amount
4295	4295	16 estimated to represent 48% of the net revenue realized from
4296	4296	17 the taxes imposed on motor fuel and gasohol. Beginning July 1,
4297	4297	18 2024 and until July 1, 2025, subject to the payment of amounts
4298	4298	19 into the County and Mass Transit District Fund, the Local
4299	4299	20 Government Tax Fund, the Build Illinois Fund, the McCormick
4300	4300	21 Place Expansion Project Fund, the Illinois Tax Increment Fund,
4301	4301	22 the Energy Infrastructure Fund, and the Tax Compliance and
4302	4302	23 Administration Fund as provided in this Section, the
4303	4303	24 Department shall pay each month into the Road Fund the amount
4304	4304	25 estimated to represent 64% of the net revenue realized from
4305	4305	26 the taxes imposed on motor fuel and gasohol. Beginning on July
4306	4306
4307	4307
4308	4308
4309	4309
4310	4310
4311	4311	HB4114 - 115 - LRB103 33313 HLH 63123 b
4312	4312
4313	4313
4314	4314	HB4114- 116 -LRB103 33313 HLH 63123 b HB4114 - 116 - LRB103 33313 HLH 63123 b
4315	4315	HB4114 - 116 - LRB103 33313 HLH 63123 b
4316	4316	1 1, 2025, subject to the payment of amounts into the County and
4317	4317	2 Mass Transit District Fund, the Local Government Tax Fund, the
4318	4318	3 Build Illinois Fund, the McCormick Place Expansion Project
4319	4319	4 Fund, the Illinois Tax Increment Fund, the Energy
4320	4320	5 Infrastructure Fund, and the Tax Compliance and Administration
4321	4321	6 Fund as provided in this Section, the Department shall pay
4322	4322	7 each month into the Road Fund the amount estimated to
4323	4323	8 represent 80% of the net revenue realized from the taxes
4324	4324	9 imposed on motor fuel and gasohol. As used in this paragraph
4325	4325	10 "motor fuel" has the meaning given to that term in Section 1.1
4326	4326	11 of the Motor Fuel Tax Law, and "gasohol" has the meaning given
4327	4327	12 to that term in Section 3-40 of the Use Tax Act.
4328	4328	13 Of the remainder of the moneys received by the Department
4329	4329	14 pursuant to this Act, 75% thereof shall be paid into the State
4330	4330	15 treasury Treasury and 25% shall be reserved in a special
4331	4331	16 account and used only for the transfer to the Common School
4332	4332	17 Fund as part of the monthly transfer from the General Revenue
4333	4333	18 Fund in accordance with Section 8a of the State Finance Act.
4334	4334	19 The Department may, upon separate written notice to a
4335	4335	20 taxpayer, require the taxpayer to prepare and file with the
4336	4336	21 Department on a form prescribed by the Department within not
4337	4337	22 less than 60 days after receipt of the notice an annual
4338	4338	23 information return for the tax year specified in the notice.
4339	4339	24 Such annual return to the Department shall include a statement
4340	4340	25 of gross receipts as shown by the retailer's last Federal
4341	4341	26 income tax return. If the total receipts of the business as
4342	4342
4343	4343
4344	4344
4345	4345
4346	4346
4347	4347	HB4114 - 116 - LRB103 33313 HLH 63123 b
4348	4348
4349	4349
4350	4350	HB4114- 117 -LRB103 33313 HLH 63123 b HB4114 - 117 - LRB103 33313 HLH 63123 b
4351	4351	HB4114 - 117 - LRB103 33313 HLH 63123 b
4352	4352	1 reported in the Federal income tax return do not agree with the
4353	4353	2 gross receipts reported to the Department of Revenue for the
4354	4354	3 same period, the retailer shall attach to his annual return a
4355	4355	4 schedule showing a reconciliation of the 2 amounts and the
4356	4356	5 reasons for the difference. The retailer's annual return to
4357	4357	6 the Department shall also disclose the cost of goods sold by
4358	4358	7 the retailer during the year covered by such return, opening
4359	4359	8 and closing inventories of such goods for such year, costs of
4360	4360	9 goods used from stock or taken from stock and given away by the
4361	4361	10 retailer during such year, payroll information of the
4362	4362	11 retailer's business during such year and any additional
4363	4363	12 reasonable information which the Department deems would be
4364	4364	13 helpful in determining the accuracy of the monthly, quarterly
4365	4365	14 or annual returns filed by such retailer as provided for in
4366	4366	15 this Section.
4367	4367	16 If the annual information return required by this Section
4368	4368	17 is not filed when and as required, the taxpayer shall be liable
4369	4369	18 as follows:
4370	4370	19 (i) Until January 1, 1994, the taxpayer shall be
4371	4371	20 liable for a penalty equal to 1/6 of 1% of the tax due from
4372	4372	21 such taxpayer under this Act during the period to be
4373	4373	22 covered by the annual return for each month or fraction of
4374	4374	23 a month until such return is filed as required, the
4375	4375	24 penalty to be assessed and collected in the same manner as
4376	4376	25 any other penalty provided for in this Act.
4377	4377	26 (ii) On and after January 1, 1994, the taxpayer shall
4378	4378
4379	4379
4380	4380
4381	4381
4382	4382
4383	4383	HB4114 - 117 - LRB103 33313 HLH 63123 b
4384	4384
4385	4385
4386	4386	HB4114- 118 -LRB103 33313 HLH 63123 b HB4114 - 118 - LRB103 33313 HLH 63123 b
4387	4387	HB4114 - 118 - LRB103 33313 HLH 63123 b
4388	4388	1 be liable for a penalty as described in Section 3-4 of the
4389	4389	2 Uniform Penalty and Interest Act.
4390	4390	3 The chief executive officer, proprietor, owner or highest
4391	4391	4 ranking manager shall sign the annual return to certify the
4392	4392	5 accuracy of the information contained therein. Any person who
4393	4393	6 willfully signs the annual return containing false or
4394	4394	7 inaccurate information shall be guilty of perjury and punished
4395	4395	8 accordingly. The annual return form prescribed by the
4396	4396	9 Department shall include a warning that the person signing the
4397	4397	10 return may be liable for perjury.
4398	4398	11 The provisions of this Section concerning the filing of an
4399	4399	12 annual information return do not apply to a retailer who is not
4400	4400	13 required to file an income tax return with the United States
4401	4401	14 Government.
4402	4402	15 As soon as possible after the first day of each month, upon
4403	4403	16 certification of the Department of Revenue, the Comptroller
4404	4404	17 shall order transferred and the Treasurer shall transfer from
4405	4405	18 the General Revenue Fund to the Motor Fuel Tax Fund an amount
4406	4406	19 equal to 1.7% of 80% of the net revenue realized under this Act
4407	4407	20 for the second preceding month. Beginning April 1, 2000, this
4408	4408	21 transfer is no longer required and shall not be made.
4409	4409	22 Net revenue realized for a month shall be the revenue
4410	4410	23 collected by the State pursuant to this Act, less the amount
4411	4411	24 paid out during that month as refunds to taxpayers for
4412	4412	25 overpayment of liability.
4413	4413	26 For greater simplicity of administration, manufacturers,
4414	4414
4415	4415
4416	4416
4417	4417
4418	4418
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4420	4420
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4422	4422	HB4114- 119 -LRB103 33313 HLH 63123 b HB4114 - 119 - LRB103 33313 HLH 63123 b
4423	4423	HB4114 - 119 - LRB103 33313 HLH 63123 b
4424	4424	1 importers and wholesalers whose products are sold at retail in
4425	4425	2 Illinois by numerous retailers, and who wish to do so, may
4426	4426	3 assume the responsibility for accounting and paying to the
4427	4427	4 Department all tax accruing under this Act with respect to
4428	4428	5 such sales, if the retailers who are affected do not make
4429	4429	6 written objection to the Department to this arrangement.
4430	4430	7 Any person who promotes, organizes, provides retail
4431	4431	8 selling space for concessionaires or other types of sellers at
4432	4432	9 the Illinois State Fair, DuQuoin State Fair, county fairs,
4433	4433	10 local fairs, art shows, flea markets and similar exhibitions
4434	4434	11 or events, including any transient merchant as defined by
4435	4435	12 Section 2 of the Transient Merchant Act of 1987, is required to
4436	4436	13 file a report with the Department providing the name of the
4437	4437	14 merchant's business, the name of the person or persons engaged
4438	4438	15 in merchant's business, the permanent address and Illinois
4439	4439	16 Retailers Occupation Tax Registration Number of the merchant,
4440	4440	17 the dates and location of the event and other reasonable
4441	4441	18 information that the Department may require. The report must
4442	4442	19 be filed not later than the 20th day of the month next
4443	4443	20 following the month during which the event with retail sales
4444	4444	21 was held. Any person who fails to file a report required by
4445	4445	22 this Section commits a business offense and is subject to a
4446	4446	23 fine not to exceed $250.
4447	4447	24 Any person engaged in the business of selling tangible
4448	4448	25 personal property at retail as a concessionaire or other type
4449	4449	26 of seller at the Illinois State Fair, county fairs, art shows,
4450	4450
4451	4451
4452	4452
4453	4453
4454	4454
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4456	4456
4457	4457
4458	4458	HB4114- 120 -LRB103 33313 HLH 63123 b HB4114 - 120 - LRB103 33313 HLH 63123 b
4459	4459	HB4114 - 120 - LRB103 33313 HLH 63123 b
4460	4460	1 flea markets and similar exhibitions or events, or any
4461	4461	2 transient merchants, as defined by Section 2 of the Transient
4462	4462	3 Merchant Act of 1987, may be required to make a daily report of
4463	4463	4 the amount of such sales to the Department and to make a daily
4464	4464	5 payment of the full amount of tax due. The Department shall
4465	4465	6 impose this requirement when it finds that there is a
4466	4466	7 significant risk of loss of revenue to the State at such an
4467	4467	8 exhibition or event. Such a finding shall be based on evidence
4468	4468	9 that a substantial number of concessionaires or other sellers
4469	4469	10 who are not residents of Illinois will be engaging in the
4470	4470	11 business of selling tangible personal property at retail at
4471	4471	12 the exhibition or event, or other evidence of a significant
4472	4472	13 risk of loss of revenue to the State. The Department shall
4473	4473	14 notify concessionaires and other sellers affected by the
4474	4474	15 imposition of this requirement. In the absence of notification
4475	4475	16 by the Department, the concessionaires and other sellers shall
4476	4476	17 file their returns as otherwise required in this Section.
4477	4477	18 (Source: P.A. 101-10, Article 15, Section 15-25, eff. 6-5-19;
4478	4478	19 101-10, Article 25, Section 25-120, eff. 6-5-19; 101-27, eff.
4479	4479	20 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
4480	4480	21 101-636, eff. 6-10-20; 102-634, eff. 8-27-21; 102-700, Article
4481	4481	22 60, Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
4482	4482	23 65-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
4483	4483	24 1-1-23; revised 12-13-22.)
4484	4484	25 Section 99. Effective date. This Act takes effect upon
4485	4485	26 becoming law.
4486	4486
4487	4487
4488	4488
4489	4489
4490	4490
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