Illinois 2023-2024 Regular Session

Illinois House Bill HB4987 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 HB4987 Introduced , by Rep. Ryan Spain SYNOPSIS AS INTRODUCED: 35 ILCS 105/3-535 ILCS 105/3-1035 ILCS 105/3a from Ch. 120, par. 439.3a35 ILCS 105/9 from Ch. 120, par. 439.935 ILCS 110/3-535 ILCS 110/3-10 from Ch. 120, par. 439.33-1035 ILCS 110/9 from Ch. 120, par. 439.3935 ILCS 115/3-535 ILCS 115/3-10 from Ch. 120, par. 439.103-1035 ILCS 115/9 from Ch. 120, par. 439.10935 ILCS 120/2-535 ILCS 120/2-1035 ILCS 120/3 from Ch. 120, par. 442 Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that food for human consumption that is to be consumed off the premises where it is sold is exempt from the taxes imposed under those Acts. Provides for a transfer from the General Revenue Fund to certain local tax funds of amounts that would have been deposited into those funds if the tax on those items had been imposed at the rate of 1%. Effective immediately. LRB103 34737 HLH 64585 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4987 Introduced , by Rep. Ryan Spain SYNOPSIS AS INTRODUCED: 35 ILCS 105/3-535 ILCS 105/3-1035 ILCS 105/3a from Ch. 120, par. 439.3a35 ILCS 105/9 from Ch. 120, par. 439.935 ILCS 110/3-535 ILCS 110/3-10 from Ch. 120, par. 439.33-1035 ILCS 110/9 from Ch. 120, par. 439.3935 ILCS 115/3-535 ILCS 115/3-10 from Ch. 120, par. 439.103-1035 ILCS 115/9 from Ch. 120, par. 439.10935 ILCS 120/2-535 ILCS 120/2-1035 ILCS 120/3 from Ch. 120, par. 442 35 ILCS 105/3-5 35 ILCS 105/3-10 35 ILCS 105/3a from Ch. 120, par. 439.3a 35 ILCS 105/9 from Ch. 120, par. 439.9 35 ILCS 110/3-5 35 ILCS 110/3-10 from Ch. 120, par. 439.33-10 35 ILCS 110/9 from Ch. 120, par. 439.39 35 ILCS 115/3-5 35 ILCS 115/3-10 from Ch. 120, par. 439.103-10 35 ILCS 115/9 from Ch. 120, par. 439.109 35 ILCS 120/2-5 35 ILCS 120/2-10 35 ILCS 120/3 from Ch. 120, par. 442 Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that food for human consumption that is to be consumed off the premises where it is sold is exempt from the taxes imposed under those Acts. Provides for a transfer from the General Revenue Fund to certain local tax funds of amounts that would have been deposited into those funds if the tax on those items had been imposed at the rate of 1%. Effective immediately. LRB103 34737 HLH 64585 b LRB103 34737 HLH 64585 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4987 Introduced , by Rep. Ryan Spain SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 105/3-535 ILCS 105/3-1035 ILCS 105/3a from Ch. 120, par. 439.3a35 ILCS 105/9 from Ch. 120, par. 439.935 ILCS 110/3-535 ILCS 110/3-10 from Ch. 120, par. 439.33-1035 ILCS 110/9 from Ch. 120, par. 439.3935 ILCS 115/3-535 ILCS 115/3-10 from Ch. 120, par. 439.103-1035 ILCS 115/9 from Ch. 120, par. 439.10935 ILCS 120/2-535 ILCS 120/2-1035 ILCS 120/3 from Ch. 120, par. 442 35 ILCS 105/3-5 35 ILCS 105/3-10 35 ILCS 105/3a from Ch. 120, par. 439.3a 35 ILCS 105/9 from Ch. 120, par. 439.9 35 ILCS 110/3-5 35 ILCS 110/3-10 from Ch. 120, par. 439.33-10 35 ILCS 110/9 from Ch. 120, par. 439.39 35 ILCS 115/3-5 35 ILCS 115/3-10 from Ch. 120, par. 439.103-10 35 ILCS 115/9 from Ch. 120, par. 439.109 35 ILCS 120/2-5 35 ILCS 120/2-10 35 ILCS 120/3 from Ch. 120, par. 442
4	4	35 ILCS 105/3-5
5	5	35 ILCS 105/3-10
6	6	35 ILCS 105/3a from Ch. 120, par. 439.3a
7	7	35 ILCS 105/9 from Ch. 120, par. 439.9
8	8	35 ILCS 110/3-5
9	9	35 ILCS 110/3-10 from Ch. 120, par. 439.33-10
10	10	35 ILCS 110/9 from Ch. 120, par. 439.39
11	11	35 ILCS 115/3-5
12	12	35 ILCS 115/3-10 from Ch. 120, par. 439.103-10
13	13	35 ILCS 115/9 from Ch. 120, par. 439.109
14	14	35 ILCS 120/2-5
15	15	35 ILCS 120/2-10
16	16	35 ILCS 120/3 from Ch. 120, par. 442
17	17	Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that food for human consumption that is to be consumed off the premises where it is sold is exempt from the taxes imposed under those Acts. Provides for a transfer from the General Revenue Fund to certain local tax funds of amounts that would have been deposited into those funds if the tax on those items had been imposed at the rate of 1%. Effective immediately.
18	18	LRB103 34737 HLH 64585 b LRB103 34737 HLH 64585 b
19	19	LRB103 34737 HLH 64585 b
20	20	A BILL FOR
21	21	HB4987LRB103 34737 HLH 64585 b HB4987 LRB103 34737 HLH 64585 b
22	22	HB4987 LRB103 34737 HLH 64585 b
23	23	1 AN ACT concerning revenue.
24	24	2 Be it enacted by the People of the State of Illinois,
25	25	3 represented in the General Assembly:
26	26	4 Section 10. The Use Tax Act is amended by changing
27	27	5 Sections 3-5, 3-10, 3a, and 9 as follows:
28	28	6 (35 ILCS 105/3-5)
29	29	7 Sec. 3-5. Exemptions. Use of the following tangible
30	30	8 personal property is exempt from the tax imposed by this Act:
31	31	9 (1) Personal property purchased from a corporation,
32	32	10 society, association, foundation, institution, or
33	33	11 organization, other than a limited liability company, that is
34	34	12 organized and operated as a not-for-profit service enterprise
35	35	13 for the benefit of persons 65 years of age or older if the
36	36	14 personal property was not purchased by the enterprise for the
37	37	15 purpose of resale by the enterprise.
38	38	16 (2) Personal property purchased by a not-for-profit
39	39	17 Illinois county fair association for use in conducting,
40	40	18 operating, or promoting the county fair.
41	41	19 (3) Personal property purchased by a not-for-profit arts
42	42	20 or cultural organization that establishes, by proof required
43	43	21 by the Department by rule, that it has received an exemption
44	44	22 under Section 501(c)(3) of the Internal Revenue Code and that
45	45	23 is organized and operated primarily for the presentation or
46	46
47	47
48	48
49	49	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB4987 Introduced , by Rep. Ryan Spain SYNOPSIS AS INTRODUCED:
50	50	35 ILCS 105/3-535 ILCS 105/3-1035 ILCS 105/3a from Ch. 120, par. 439.3a35 ILCS 105/9 from Ch. 120, par. 439.935 ILCS 110/3-535 ILCS 110/3-10 from Ch. 120, par. 439.33-1035 ILCS 110/9 from Ch. 120, par. 439.3935 ILCS 115/3-535 ILCS 115/3-10 from Ch. 120, par. 439.103-1035 ILCS 115/9 from Ch. 120, par. 439.10935 ILCS 120/2-535 ILCS 120/2-1035 ILCS 120/3 from Ch. 120, par. 442 35 ILCS 105/3-5 35 ILCS 105/3-10 35 ILCS 105/3a from Ch. 120, par. 439.3a 35 ILCS 105/9 from Ch. 120, par. 439.9 35 ILCS 110/3-5 35 ILCS 110/3-10 from Ch. 120, par. 439.33-10 35 ILCS 110/9 from Ch. 120, par. 439.39 35 ILCS 115/3-5 35 ILCS 115/3-10 from Ch. 120, par. 439.103-10 35 ILCS 115/9 from Ch. 120, par. 439.109 35 ILCS 120/2-5 35 ILCS 120/2-10 35 ILCS 120/3 from Ch. 120, par. 442
51	51	35 ILCS 105/3-5
52	52	35 ILCS 105/3-10
53	53	35 ILCS 105/3a from Ch. 120, par. 439.3a
54	54	35 ILCS 105/9 from Ch. 120, par. 439.9
55	55	35 ILCS 110/3-5
56	56	35 ILCS 110/3-10 from Ch. 120, par. 439.33-10
57	57	35 ILCS 110/9 from Ch. 120, par. 439.39
58	58	35 ILCS 115/3-5
59	59	35 ILCS 115/3-10 from Ch. 120, par. 439.103-10
60	60	35 ILCS 115/9 from Ch. 120, par. 439.109
61	61	35 ILCS 120/2-5
62	62	35 ILCS 120/2-10
63	63	35 ILCS 120/3 from Ch. 120, par. 442
64	64	Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that food for human consumption that is to be consumed off the premises where it is sold is exempt from the taxes imposed under those Acts. Provides for a transfer from the General Revenue Fund to certain local tax funds of amounts that would have been deposited into those funds if the tax on those items had been imposed at the rate of 1%. Effective immediately.
65	65	LRB103 34737 HLH 64585 b LRB103 34737 HLH 64585 b
66	66	LRB103 34737 HLH 64585 b
67	67	A BILL FOR
68	68
69	69
70	70
71	71
72	72
73	73	35 ILCS 105/3-5
74	74	35 ILCS 105/3-10
75	75	35 ILCS 105/3a from Ch. 120, par. 439.3a
76	76	35 ILCS 105/9 from Ch. 120, par. 439.9
77	77	35 ILCS 110/3-5
78	78	35 ILCS 110/3-10 from Ch. 120, par. 439.33-10
79	79	35 ILCS 110/9 from Ch. 120, par. 439.39
80	80	35 ILCS 115/3-5
81	81	35 ILCS 115/3-10 from Ch. 120, par. 439.103-10
82	82	35 ILCS 115/9 from Ch. 120, par. 439.109
83	83	35 ILCS 120/2-5
84	84	35 ILCS 120/2-10
85	85	35 ILCS 120/3 from Ch. 120, par. 442
86	86
87	87
88	88
89	89	LRB103 34737 HLH 64585 b
90	90
91	91
92	92
93	93
94	94
95	95
96	96
97	97
98	98
99	99	HB4987 LRB103 34737 HLH 64585 b
100	100
101	101
102	102	HB4987- 2 -LRB103 34737 HLH 64585 b HB4987 - 2 - LRB103 34737 HLH 64585 b
103	103	HB4987 - 2 - LRB103 34737 HLH 64585 b
104	104	1 support of arts or cultural programming, activities, or
105	105	2 services. These organizations include, but are not limited to,
106	106	3 music and dramatic arts organizations such as symphony
107	107	4 orchestras and theatrical groups, arts and cultural service
108	108	5 organizations, local arts councils, visual arts organizations,
109	109	6 and media arts organizations. On and after July 1, 2001 (the
110	110	7 effective date of Public Act 92-35), however, an entity
111	111	8 otherwise eligible for this exemption shall not make tax-free
112	112	9 purchases unless it has an active identification number issued
113	113	10 by the Department.
114	114	11 (4) Except as otherwise provided in this Act, personal
115	115	12 property purchased by a governmental body, by a corporation,
116	116	13 society, association, foundation, or institution organized and
117	117	14 operated exclusively for charitable, religious, or educational
118	118	15 purposes, or by a not-for-profit corporation, society,
119	119	16 association, foundation, institution, or organization that has
120	120	17 no compensated officers or employees and that is organized and
121	121	18 operated primarily for the recreation of persons 55 years of
122	122	19 age or older. A limited liability company may qualify for the
123	123	20 exemption under this paragraph only if the limited liability
124	124	21 company is organized and operated exclusively for educational
125	125	22 purposes. On and after July 1, 1987, however, no entity
126	126	23 otherwise eligible for this exemption shall make tax-free
127	127	24 purchases unless it has an active exemption identification
128	128	25 number issued by the Department.
129	129	26 (5) Until July 1, 2003, a passenger car that is a
130	130
131	131
132	132
133	133
134	134
135	135	HB4987 - 2 - LRB103 34737 HLH 64585 b
136	136
137	137
138	138	HB4987- 3 -LRB103 34737 HLH 64585 b HB4987 - 3 - LRB103 34737 HLH 64585 b
139	139	HB4987 - 3 - LRB103 34737 HLH 64585 b
140	140	1 replacement vehicle to the extent that the purchase price of
141	141	2 the car is subject to the Replacement Vehicle Tax.
142	142	3 (6) Until July 1, 2003 and beginning again on September 1,
143	143	4 2004 through August 30, 2014, graphic arts machinery and
144	144	5 equipment, including repair and replacement parts, both new
145	145	6 and used, and including that manufactured on special order,
146	146	7 certified by the purchaser to be used primarily for graphic
147	147	8 arts production, and including machinery and equipment
148	148	9 purchased for lease. Equipment includes chemicals or chemicals
149	149	10 acting as catalysts but only if the chemicals or chemicals
150	150	11 acting as catalysts effect a direct and immediate change upon
151	151	12 a graphic arts product. Beginning on July 1, 2017, graphic
152	152	13 arts machinery and equipment is included in the manufacturing
153	153	14 and assembling machinery and equipment exemption under
154	154	15 paragraph (18).
155	155	16 (7) Farm chemicals.
156	156	17 (8) Legal tender, currency, medallions, or gold or silver
157	157	18 coinage issued by the State of Illinois, the government of the
158	158	19 United States of America, or the government of any foreign
159	159	20 country, and bullion.
160	160	21 (9) Personal property purchased from a teacher-sponsored
161	161	22 student organization affiliated with an elementary or
162	162	23 secondary school located in Illinois.
163	163	24 (10) A motor vehicle that is used for automobile renting,
164	164	25 as defined in the Automobile Renting Occupation and Use Tax
165	165	26 Act.
166	166
167	167
168	168
169	169
170	170
171	171	HB4987 - 3 - LRB103 34737 HLH 64585 b
172	172
173	173
174	174	HB4987- 4 -LRB103 34737 HLH 64585 b HB4987 - 4 - LRB103 34737 HLH 64585 b
175	175	HB4987 - 4 - LRB103 34737 HLH 64585 b
176	176	1 (11) Farm machinery and equipment, both new and used,
177	177	2 including that manufactured on special order, certified by the
178	178	3 purchaser to be used primarily for production agriculture or
179	179	4 State or federal agricultural programs, including individual
180	180	5 replacement parts for the machinery and equipment, including
181	181	6 machinery and equipment purchased for lease, and including
182	182	7 implements of husbandry defined in Section 1-130 of the
183	183	8 Illinois Vehicle Code, farm machinery and agricultural
184	184	9 chemical and fertilizer spreaders, and nurse wagons required
185	185	10 to be registered under Section 3-809 of the Illinois Vehicle
186	186	11 Code, but excluding other motor vehicles required to be
187	187	12 registered under the Illinois Vehicle Code. Horticultural
188	188	13 polyhouses or hoop houses used for propagating, growing, or
189	189	14 overwintering plants shall be considered farm machinery and
190	190	15 equipment under this item (11). Agricultural chemical tender
191	191	16 tanks and dry boxes shall include units sold separately from a
192	192	17 motor vehicle required to be licensed and units sold mounted
193	193	18 on a motor vehicle required to be licensed if the selling price
194	194	19 of the tender is separately stated.
195	195	20 Farm machinery and equipment shall include precision
196	196	21 farming equipment that is installed or purchased to be
197	197	22 installed on farm machinery and equipment, including, but not
198	198	23 limited to, tractors, harvesters, sprayers, planters, seeders,
199	199	24 or spreaders. Precision farming equipment includes, but is not
200	200	25 limited to, soil testing sensors, computers, monitors,
201	201	26 software, global positioning and mapping systems, and other
202	202
203	203
204	204
205	205
206	206
207	207	HB4987 - 4 - LRB103 34737 HLH 64585 b
208	208
209	209
210	210	HB4987- 5 -LRB103 34737 HLH 64585 b HB4987 - 5 - LRB103 34737 HLH 64585 b
211	211	HB4987 - 5 - LRB103 34737 HLH 64585 b
212	212	1 such equipment.
213	213	2 Farm machinery and equipment also includes computers,
214	214	3 sensors, software, and related equipment used primarily in the
215	215	4 computer-assisted operation of production agriculture
216	216	5 facilities, equipment, and activities such as, but not limited
217	217	6 to, the collection, monitoring, and correlation of animal and
218	218	7 crop data for the purpose of formulating animal diets and
219	219	8 agricultural chemicals.
220	220	9 Beginning on January 1, 2024, farm machinery and equipment
221	221	10 also includes electrical power generation equipment used
222	222	11 primarily for production agriculture.
223	223	12 This item (11) is exempt from the provisions of Section
224	224	13 3-90.
225	225	14 (12) Until June 30, 2013, fuel and petroleum products sold
226	226	15 to or used by an air common carrier, certified by the carrier
227	227	16 to be used for consumption, shipment, or storage in the
228	228	17 conduct of its business as an air common carrier, for a flight
229	229	18 destined for or returning from a location or locations outside
230	230	19 the United States without regard to previous or subsequent
231	231	20 domestic stopovers.
232	232	21 Beginning July 1, 2013, fuel and petroleum products sold
233	233	22 to or used by an air carrier, certified by the carrier to be
234	234	23 used for consumption, shipment, or storage in the conduct of
235	235	24 its business as an air common carrier, for a flight that (i) is
236	236	25 engaged in foreign trade or is engaged in trade between the
237	237	26 United States and any of its possessions and (ii) transports
238	238
239	239
240	240
241	241
242	242
243	243	HB4987 - 5 - LRB103 34737 HLH 64585 b
244	244
245	245
246	246	HB4987- 6 -LRB103 34737 HLH 64585 b HB4987 - 6 - LRB103 34737 HLH 64585 b
247	247	HB4987 - 6 - LRB103 34737 HLH 64585 b
248	248	1 at least one individual or package for hire from the city of
249	249	2 origination to the city of final destination on the same
250	250	3 aircraft, without regard to a change in the flight number of
251	251	4 that aircraft.
252	252	5 (13) Proceeds of mandatory service charges separately
253	253	6 stated on customers' bills for the purchase and consumption of
254	254	7 food and beverages purchased at retail from a retailer, to the
255	255	8 extent that the proceeds of the service charge are in fact
256	256	9 turned over as tips or as a substitute for tips to the
257	257	10 employees who participate directly in preparing, serving,
258	258	11 hosting or cleaning up the food or beverage function with
259	259	12 respect to which the service charge is imposed.
260	260	13 (14) Until July 1, 2003, oil field exploration, drilling,
261	261	14 and production equipment, including (i) rigs and parts of
262	262	15 rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)
263	263	16 pipe and tubular goods, including casing and drill strings,
264	264	17 (iii) pumps and pump-jack units, (iv) storage tanks and flow
265	265	18 lines, (v) any individual replacement part for oil field
266	266	19 exploration, drilling, and production equipment, and (vi)
267	267	20 machinery and equipment purchased for lease; but excluding
268	268	21 motor vehicles required to be registered under the Illinois
269	269	22 Vehicle Code.
270	270	23 (15) Photoprocessing machinery and equipment, including
271	271	24 repair and replacement parts, both new and used, including
272	272	25 that manufactured on special order, certified by the purchaser
273	273	26 to be used primarily for photoprocessing, and including
274	274
275	275
276	276
277	277
278	278
279	279	HB4987 - 6 - LRB103 34737 HLH 64585 b
280	280
281	281
282	282	HB4987- 7 -LRB103 34737 HLH 64585 b HB4987 - 7 - LRB103 34737 HLH 64585 b
283	283	HB4987 - 7 - LRB103 34737 HLH 64585 b
284	284	1 photoprocessing machinery and equipment purchased for lease.
285	285	2 (16) Until July 1, 2028, coal and aggregate exploration,
286	286	3 mining, off-highway hauling, processing, maintenance, and
287	287	4 reclamation equipment, including replacement parts and
288	288	5 equipment, and including equipment purchased for lease, but
289	289	6 excluding motor vehicles required to be registered under the
290	290	7 Illinois Vehicle Code. The changes made to this Section by
291	291	8 Public Act 97-767 apply on and after July 1, 2003, but no claim
292	292	9 for credit or refund is allowed on or after August 16, 2013
293	293	10 (the effective date of Public Act 98-456) for such taxes paid
294	294	11 during the period beginning July 1, 2003 and ending on August
295	295	12 16, 2013 (the effective date of Public Act 98-456).
296	296	13 (17) Until July 1, 2003, distillation machinery and
297	297	14 equipment, sold as a unit or kit, assembled or installed by the
298	298	15 retailer, certified by the user to be used only for the
299	299	16 production of ethyl alcohol that will be used for consumption
300	300	17 as motor fuel or as a component of motor fuel for the personal
301	301	18 use of the user, and not subject to sale or resale.
302	302	19 (18) Manufacturing and assembling machinery and equipment
303	303	20 used primarily in the process of manufacturing or assembling
304	304	21 tangible personal property for wholesale or retail sale or
305	305	22 lease, whether that sale or lease is made directly by the
306	306	23 manufacturer or by some other person, whether the materials
307	307	24 used in the process are owned by the manufacturer or some other
308	308	25 person, or whether that sale or lease is made apart from or as
309	309	26 an incident to the seller's engaging in the service occupation
310	310
311	311
312	312
313	313
314	314
315	315	HB4987 - 7 - LRB103 34737 HLH 64585 b
316	316
317	317
318	318	HB4987- 8 -LRB103 34737 HLH 64585 b HB4987 - 8 - LRB103 34737 HLH 64585 b
319	319	HB4987 - 8 - LRB103 34737 HLH 64585 b
320	320	1 of producing machines, tools, dies, jigs, patterns, gauges, or
321	321	2 other similar items of no commercial value on special order
322	322	3 for a particular purchaser. The exemption provided by this
323	323	4 paragraph (18) includes production related tangible personal
324	324	5 property, as defined in Section 3-50, purchased on or after
325	325	6 July 1, 2019. The exemption provided by this paragraph (18)
326	326	7 does not include machinery and equipment used in (i) the
327	327	8 generation of electricity for wholesale or retail sale; (ii)
328	328	9 the generation or treatment of natural or artificial gas for
329	329	10 wholesale or retail sale that is delivered to customers
330	330	11 through pipes, pipelines, or mains; or (iii) the treatment of
331	331	12 water for wholesale or retail sale that is delivered to
332	332	13 customers through pipes, pipelines, or mains. The provisions
333	333	14 of Public Act 98-583 are declaratory of existing law as to the
334	334	15 meaning and scope of this exemption. Beginning on July 1,
335	335	16 2017, the exemption provided by this paragraph (18) includes,
336	336	17 but is not limited to, graphic arts machinery and equipment,
337	337	18 as defined in paragraph (6) of this Section.
338	338	19 (19) Personal property delivered to a purchaser or
339	339	20 purchaser's donee inside Illinois when the purchase order for
340	340	21 that personal property was received by a florist located
341	341	22 outside Illinois who has a florist located inside Illinois
342	342	23 deliver the personal property.
343	343	24 (20) Semen used for artificial insemination of livestock
344	344	25 for direct agricultural production.
345	345	26 (21) Horses, or interests in horses, registered with and
346	346
347	347
348	348
349	349
350	350
351	351	HB4987 - 8 - LRB103 34737 HLH 64585 b
352	352
353	353
354	354	HB4987- 9 -LRB103 34737 HLH 64585 b HB4987 - 9 - LRB103 34737 HLH 64585 b
355	355	HB4987 - 9 - LRB103 34737 HLH 64585 b
356	356	1 meeting the requirements of any of the Arabian Horse Club
357	357	2 Registry of America, Appaloosa Horse Club, American Quarter
358	358	3 Horse Association, United States Trotting Association, or
359	359	4 Jockey Club, as appropriate, used for purposes of breeding or
360	360	5 racing for prizes. This item (21) is exempt from the
361	361	6 provisions of Section 3-90, and the exemption provided for
362	362	7 under this item (21) applies for all periods beginning May 30,
363	363	8 1995, but no claim for credit or refund is allowed on or after
364	364	9 January 1, 2008 for such taxes paid during the period
365	365	10 beginning May 30, 2000 and ending on January 1, 2008.
366	366	11 (22) Computers and communications equipment utilized for
367	367	12 any hospital purpose and equipment used in the diagnosis,
368	368	13 analysis, or treatment of hospital patients purchased by a
369	369	14 lessor who leases the equipment, under a lease of one year or
370	370	15 longer executed or in effect at the time the lessor would
371	371	16 otherwise be subject to the tax imposed by this Act, to a
372	372	17 hospital that has been issued an active tax exemption
373	373	18 identification number by the Department under Section 1g of
374	374	19 the Retailers' Occupation Tax Act. If the equipment is leased
375	375	20 in a manner that does not qualify for this exemption or is used
376	376	21 in any other non-exempt manner, the lessor shall be liable for
377	377	22 the tax imposed under this Act or the Service Use Tax Act, as
378	378	23 the case may be, based on the fair market value of the property
379	379	24 at the time the non-qualifying use occurs. No lessor shall
380	380	25 collect or attempt to collect an amount (however designated)
381	381	26 that purports to reimburse that lessor for the tax imposed by
382	382
383	383
384	384
385	385
386	386
387	387	HB4987 - 9 - LRB103 34737 HLH 64585 b
388	388
389	389
390	390	HB4987- 10 -LRB103 34737 HLH 64585 b HB4987 - 10 - LRB103 34737 HLH 64585 b
391	391	HB4987 - 10 - LRB103 34737 HLH 64585 b
392	392	1 this Act or the Service Use Tax Act, as the case may be, if the
393	393	2 tax has not been paid by the lessor. If a lessor improperly
394	394	3 collects any such amount from the lessee, the lessee shall
395	395	4 have a legal right to claim a refund of that amount from the
396	396	5 lessor. If, however, that amount is not refunded to the lessee
397	397	6 for any reason, the lessor is liable to pay that amount to the
398	398	7 Department.
399	399	8 (23) Personal property purchased by a lessor who leases
400	400	9 the property, under a lease of one year or longer executed or
401	401	10 in effect at the time the lessor would otherwise be subject to
402	402	11 the tax imposed by this Act, to a governmental body that has
403	403	12 been issued an active sales tax exemption identification
404	404	13 number by the Department under Section 1g of the Retailers'
405	405	14 Occupation Tax Act. If the property is leased in a manner that
406	406	15 does not qualify for this exemption or used in any other
407	407	16 non-exempt manner, the lessor shall be liable for the tax
408	408	17 imposed under this Act or the Service Use Tax Act, as the case
409	409	18 may be, based on the fair market value of the property at the
410	410	19 time the non-qualifying use occurs. No lessor shall collect or
411	411	20 attempt to collect an amount (however designated) that
412	412	21 purports to reimburse that lessor for the tax imposed by this
413	413	22 Act or the Service Use Tax Act, as the case may be, if the tax
414	414	23 has not been paid by the lessor. If a lessor improperly
415	415	24 collects any such amount from the lessee, the lessee shall
416	416	25 have a legal right to claim a refund of that amount from the
417	417	26 lessor. If, however, that amount is not refunded to the lessee
418	418
419	419
420	420
421	421
422	422
423	423	HB4987 - 10 - LRB103 34737 HLH 64585 b
424	424
425	425
426	426	HB4987- 11 -LRB103 34737 HLH 64585 b HB4987 - 11 - LRB103 34737 HLH 64585 b
427	427	HB4987 - 11 - LRB103 34737 HLH 64585 b
428	428	1 for any reason, the lessor is liable to pay that amount to the
429	429	2 Department.
430	430	3 (24) Beginning with taxable years ending on or after
431	431	4 December 31, 1995 and ending with taxable years ending on or
432	432	5 before December 31, 2004, personal property that is donated
433	433	6 for disaster relief to be used in a State or federally declared
434	434	7 disaster area in Illinois or bordering Illinois by a
435	435	8 manufacturer or retailer that is registered in this State to a
436	436	9 corporation, society, association, foundation, or institution
437	437	10 that has been issued a sales tax exemption identification
438	438	11 number by the Department that assists victims of the disaster
439	439	12 who reside within the declared disaster area.
440	440	13 (25) Beginning with taxable years ending on or after
441	441	14 December 31, 1995 and ending with taxable years ending on or
442	442	15 before December 31, 2004, personal property that is used in
443	443	16 the performance of infrastructure repairs in this State,
444	444	17 including, but not limited to, municipal roads and streets,
445	445	18 access roads, bridges, sidewalks, waste disposal systems,
446	446	19 water and sewer line extensions, water distribution and
447	447	20 purification facilities, storm water drainage and retention
448	448	21 facilities, and sewage treatment facilities, resulting from a
449	449	22 State or federally declared disaster in Illinois or bordering
450	450	23 Illinois when such repairs are initiated on facilities located
451	451	24 in the declared disaster area within 6 months after the
452	452	25 disaster.
453	453	26 (26) Beginning July 1, 1999, game or game birds purchased
454	454
455	455
456	456
457	457
458	458
459	459	HB4987 - 11 - LRB103 34737 HLH 64585 b
460	460
461	461
462	462	HB4987- 12 -LRB103 34737 HLH 64585 b HB4987 - 12 - LRB103 34737 HLH 64585 b
463	463	HB4987 - 12 - LRB103 34737 HLH 64585 b
464	464	1 at a "game breeding and hunting preserve area" as that term is
465	465	2 used in the Wildlife Code. This paragraph is exempt from the
466	466	3 provisions of Section 3-90.
467	467	4 (27) A motor vehicle, as that term is defined in Section
468	468	5 1-146 of the Illinois Vehicle Code, that is donated to a
469	469	6 corporation, limited liability company, society, association,
470	470	7 foundation, or institution that is determined by the
471	471	8 Department to be organized and operated exclusively for
472	472	9 educational purposes. For purposes of this exemption, "a
473	473	10 corporation, limited liability company, society, association,
474	474	11 foundation, or institution organized and operated exclusively
475	475	12 for educational purposes" means all tax-supported public
476	476	13 schools, private schools that offer systematic instruction in
477	477	14 useful branches of learning by methods common to public
478	478	15 schools and that compare favorably in their scope and
479	479	16 intensity with the course of study presented in tax-supported
480	480	17 schools, and vocational or technical schools or institutes
481	481	18 organized and operated exclusively to provide a course of
482	482	19 study of not less than 6 weeks duration and designed to prepare
483	483	20 individuals to follow a trade or to pursue a manual,
484	484	21 technical, mechanical, industrial, business, or commercial
485	485	22 occupation.
486	486	23 (28) Beginning January 1, 2000, personal property,
487	487	24 including food, purchased through fundraising events for the
488	488	25 benefit of a public or private elementary or secondary school,
489	489	26 a group of those schools, or one or more school districts if
490	490
491	491
492	492
493	493
494	494
495	495	HB4987 - 12 - LRB103 34737 HLH 64585 b
496	496
497	497
498	498	HB4987- 13 -LRB103 34737 HLH 64585 b HB4987 - 13 - LRB103 34737 HLH 64585 b
499	499	HB4987 - 13 - LRB103 34737 HLH 64585 b
500	500	1 the events are sponsored by an entity recognized by the school
501	501	2 district that consists primarily of volunteers and includes
502	502	3 parents and teachers of the school children. This paragraph
503	503	4 does not apply to fundraising events (i) for the benefit of
504	504	5 private home instruction or (ii) for which the fundraising
505	505	6 entity purchases the personal property sold at the events from
506	506	7 another individual or entity that sold the property for the
507	507	8 purpose of resale by the fundraising entity and that profits
508	508	9 from the sale to the fundraising entity. This paragraph is
509	509	10 exempt from the provisions of Section 3-90.
510	510	11 (29) Beginning January 1, 2000 and through December 31,
511	511	12 2001, new or used automatic vending machines that prepare and
512	512	13 serve hot food and beverages, including coffee, soup, and
513	513	14 other items, and replacement parts for these machines.
514	514	15 Beginning January 1, 2002 and through June 30, 2003, machines
515	515	16 and parts for machines used in commercial, coin-operated
516	516	17 amusement and vending business if a use or occupation tax is
517	517	18 paid on the gross receipts derived from the use of the
518	518	19 commercial, coin-operated amusement and vending machines. This
519	519	20 paragraph is exempt from the provisions of Section 3-90.
520	520	21 (30) Beginning January 1, 2001 and through June 30, 2016,
521	521	22 food for human consumption that is to be consumed off the
522	522	23 premises where it is sold (other than alcoholic beverages,
523	523	24 soft drinks, and food that has been prepared for immediate
524	524	25 consumption) and prescription and nonprescription medicines,
525	525	26 drugs, medical appliances, and insulin, urine testing
526	526
527	527
528	528
529	529
530	530
531	531	HB4987 - 13 - LRB103 34737 HLH 64585 b
532	532
533	533
534	534	HB4987- 14 -LRB103 34737 HLH 64585 b HB4987 - 14 - LRB103 34737 HLH 64585 b
535	535	HB4987 - 14 - LRB103 34737 HLH 64585 b
536	536	1 materials, syringes, and needles used by diabetics, for human
537	537	2 use, when purchased for use by a person receiving medical
538	538	3 assistance under Article V of the Illinois Public Aid Code who
539	539	4 resides in a licensed long-term care facility, as defined in
540	540	5 the Nursing Home Care Act, or in a licensed facility as defined
541	541	6 in the ID/DD Community Care Act, the MC/DD Act, or the
542	542	7 Specialized Mental Health Rehabilitation Act of 2013.
543	543	8 (31) Beginning on August 2, 2001 (the effective date of
544	544	9 Public Act 92-227), computers and communications equipment
545	545	10 utilized for any hospital purpose and equipment used in the
546	546	11 diagnosis, analysis, or treatment of hospital patients
547	547	12 purchased by a lessor who leases the equipment, under a lease
548	548	13 of one year or longer executed or in effect at the time the
549	549	14 lessor would otherwise be subject to the tax imposed by this
550	550	15 Act, to a hospital that has been issued an active tax exemption
551	551	16 identification number by the Department under Section 1g of
552	552	17 the Retailers' Occupation Tax Act. If the equipment is leased
553	553	18 in a manner that does not qualify for this exemption or is used
554	554	19 in any other nonexempt manner, the lessor shall be liable for
555	555	20 the tax imposed under this Act or the Service Use Tax Act, as
556	556	21 the case may be, based on the fair market value of the property
557	557	22 at the time the nonqualifying use occurs. No lessor shall
558	558	23 collect or attempt to collect an amount (however designated)
559	559	24 that purports to reimburse that lessor for the tax imposed by
560	560	25 this Act or the Service Use Tax Act, as the case may be, if the
561	561	26 tax has not been paid by the lessor. If a lessor improperly
562	562
563	563
564	564
565	565
566	566
567	567	HB4987 - 14 - LRB103 34737 HLH 64585 b
568	568
569	569
570	570	HB4987- 15 -LRB103 34737 HLH 64585 b HB4987 - 15 - LRB103 34737 HLH 64585 b
571	571	HB4987 - 15 - LRB103 34737 HLH 64585 b
572	572	1 collects any such amount from the lessee, the lessee shall
573	573	2 have a legal right to claim a refund of that amount from the
574	574	3 lessor. If, however, that amount is not refunded to the lessee
575	575	4 for any reason, the lessor is liable to pay that amount to the
576	576	5 Department. This paragraph is exempt from the provisions of
577	577	6 Section 3-90.
578	578	7 (32) Beginning on August 2, 2001 (the effective date of
579	579	8 Public Act 92-227), personal property purchased by a lessor
580	580	9 who leases the property, under a lease of one year or longer
581	581	10 executed or in effect at the time the lessor would otherwise be
582	582	11 subject to the tax imposed by this Act, to a governmental body
583	583	12 that has been issued an active sales tax exemption
584	584	13 identification number by the Department under Section 1g of
585	585	14 the Retailers' Occupation Tax Act. If the property is leased
586	586	15 in a manner that does not qualify for this exemption or used in
587	587	16 any other nonexempt manner, the lessor shall be liable for the
588	588	17 tax imposed under this Act or the Service Use Tax Act, as the
589	589	18 case may be, based on the fair market value of the property at
590	590	19 the time the nonqualifying use occurs. No lessor shall collect
591	591	20 or attempt to collect an amount (however designated) that
592	592	21 purports to reimburse that lessor for the tax imposed by this
593	593	22 Act or the Service Use Tax Act, as the case may be, if the tax
594	594	23 has not been paid by the lessor. If a lessor improperly
595	595	24 collects any such amount from the lessee, the lessee shall
596	596	25 have a legal right to claim a refund of that amount from the
597	597	26 lessor. If, however, that amount is not refunded to the lessee
598	598
599	599
600	600
601	601
602	602
603	603	HB4987 - 15 - LRB103 34737 HLH 64585 b
604	604
605	605
606	606	HB4987- 16 -LRB103 34737 HLH 64585 b HB4987 - 16 - LRB103 34737 HLH 64585 b
607	607	HB4987 - 16 - LRB103 34737 HLH 64585 b
608	608	1 for any reason, the lessor is liable to pay that amount to the
609	609	2 Department. This paragraph is exempt from the provisions of
610	610	3 Section 3-90.
611	611	4 (33) On and after July 1, 2003 and through June 30, 2004,
612	612	5 the use in this State of motor vehicles of the second division
613	613	6 with a gross vehicle weight in excess of 8,000 pounds and that
614	614	7 are subject to the commercial distribution fee imposed under
615	615	8 Section 3-815.1 of the Illinois Vehicle Code. Beginning on
616	616	9 July 1, 2004 and through June 30, 2005, the use in this State
617	617	10 of motor vehicles of the second division: (i) with a gross
618	618	11 vehicle weight rating in excess of 8,000 pounds; (ii) that are
619	619	12 subject to the commercial distribution fee imposed under
620	620	13 Section 3-815.1 of the Illinois Vehicle Code; and (iii) that
621	621	14 are primarily used for commercial purposes. Through June 30,
622	622	15 2005, this exemption applies to repair and replacement parts
623	623	16 added after the initial purchase of such a motor vehicle if
624	624	17 that motor vehicle is used in a manner that would qualify for
625	625	18 the rolling stock exemption otherwise provided for in this
626	626	19 Act. For purposes of this paragraph, the term "used for
627	627	20 commercial purposes" means the transportation of persons or
628	628	21 property in furtherance of any commercial or industrial
629	629	22 enterprise, whether for-hire or not.
630	630	23 (34) Beginning January 1, 2008, tangible personal property
631	631	24 used in the construction or maintenance of a community water
632	632	25 supply, as defined under Section 3.145 of the Environmental
633	633	26 Protection Act, that is operated by a not-for-profit
634	634
635	635
636	636
637	637
638	638
639	639	HB4987 - 16 - LRB103 34737 HLH 64585 b
640	640
641	641
642	642	HB4987- 17 -LRB103 34737 HLH 64585 b HB4987 - 17 - LRB103 34737 HLH 64585 b
643	643	HB4987 - 17 - LRB103 34737 HLH 64585 b
644	644	1 corporation that holds a valid water supply permit issued
645	645	2 under Title IV of the Environmental Protection Act. This
646	646	3 paragraph is exempt from the provisions of Section 3-90.
647	647	4 (35) Beginning January 1, 2010 and continuing through
648	648	5 December 31, 2029, materials, parts, equipment, components,
649	649	6 and furnishings incorporated into or upon an aircraft as part
650	650	7 of the modification, refurbishment, completion, replacement,
651	651	8 repair, or maintenance of the aircraft. This exemption
652	652	9 includes consumable supplies used in the modification,
653	653	10 refurbishment, completion, replacement, repair, and
654	654	11 maintenance of aircraft. However, until January 1, 2024, this
655	655	12 exemption excludes any materials, parts, equipment,
656	656	13 components, and consumable supplies used in the modification,
657	657	14 replacement, repair, and maintenance of aircraft engines or
658	658	15 power plants, whether such engines or power plants are
659	659	16 installed or uninstalled upon any such aircraft. "Consumable
660	660	17 supplies" include, but are not limited to, adhesive, tape,
661	661	18 sandpaper, general purpose lubricants, cleaning solution,
662	662	19 latex gloves, and protective films.
663	663	20 Beginning January 1, 2010 and continuing through December
664	664	21 31, 2023, this exemption applies only to the use of qualifying
665	665	22 tangible personal property by persons who modify, refurbish,
666	666	23 complete, repair, replace, or maintain aircraft and who (i)
667	667	24 hold an Air Agency Certificate and are empowered to operate an
668	668	25 approved repair station by the Federal Aviation
669	669	26 Administration, (ii) have a Class IV Rating, and (iii) conduct
670	670
671	671
672	672
673	673
674	674
675	675	HB4987 - 17 - LRB103 34737 HLH 64585 b
676	676
677	677
678	678	HB4987- 18 -LRB103 34737 HLH 64585 b HB4987 - 18 - LRB103 34737 HLH 64585 b
679	679	HB4987 - 18 - LRB103 34737 HLH 64585 b
680	680	1 operations in accordance with Part 145 of the Federal Aviation
681	681	2 Regulations. From January 1, 2024 through December 31, 2029,
682	682	3 this exemption applies only to the use of qualifying tangible
683	683	4 personal property by: (A) persons who modify, refurbish,
684	684	5 complete, repair, replace, or maintain aircraft and who (i)
685	685	6 hold an Air Agency Certificate and are empowered to operate an
686	686	7 approved repair station by the Federal Aviation
687	687	8 Administration, (ii) have a Class IV Rating, and (iii) conduct
688	688	9 operations in accordance with Part 145 of the Federal Aviation
689	689	10 Regulations; and (B) persons who engage in the modification,
690	690	11 replacement, repair, and maintenance of aircraft engines or
691	691	12 power plants without regard to whether or not those persons
692	692	13 meet the qualifications of item (A).
693	693	14 The exemption does not include aircraft operated by a
694	694	15 commercial air carrier providing scheduled passenger air
695	695	16 service pursuant to authority issued under Part 121 or Part
696	696	17 129 of the Federal Aviation Regulations. The changes made to
697	697	18 this paragraph (35) by Public Act 98-534 are declarative of
698	698	19 existing law. It is the intent of the General Assembly that the
699	699	20 exemption under this paragraph (35) applies continuously from
700	700	21 January 1, 2010 through December 31, 2024; however, no claim
701	701	22 for credit or refund is allowed for taxes paid as a result of
702	702	23 the disallowance of this exemption on or after January 1, 2015
703	703	24 and prior to February 5, 2020 (the effective date of Public Act
704	704	25 101-629).
705	705	26 (36) Tangible personal property purchased by a
706	706
707	707
708	708
709	709
710	710
711	711	HB4987 - 18 - LRB103 34737 HLH 64585 b
712	712
713	713
714	714	HB4987- 19 -LRB103 34737 HLH 64585 b HB4987 - 19 - LRB103 34737 HLH 64585 b
715	715	HB4987 - 19 - LRB103 34737 HLH 64585 b
716	716	1 public-facilities corporation, as described in Section
717	717	2 11-65-10 of the Illinois Municipal Code, for purposes of
718	718	3 constructing or furnishing a municipal convention hall, but
719	719	4 only if the legal title to the municipal convention hall is
720	720	5 transferred to the municipality without any further
721	721	6 consideration by or on behalf of the municipality at the time
722	722	7 of the completion of the municipal convention hall or upon the
723	723	8 retirement or redemption of any bonds or other debt
724	724	9 instruments issued by the public-facilities corporation in
725	725	10 connection with the development of the municipal convention
726	726	11 hall. This exemption includes existing public-facilities
727	727	12 corporations as provided in Section 11-65-25 of the Illinois
728	728	13 Municipal Code. This paragraph is exempt from the provisions
729	729	14 of Section 3-90.
730	730	15 (37) Beginning January 1, 2017 and through December 31,
731	731	16 2026, menstrual pads, tampons, and menstrual cups.
732	732	17 (38) Merchandise that is subject to the Rental Purchase
733	733	18 Agreement Occupation and Use Tax. The purchaser must certify
734	734	19 that the item is purchased to be rented subject to a
735	735	20 rental-purchase rental purchase agreement, as defined in the
736	736	21 Rental-Purchase Rental Purchase Agreement Act, and provide
737	737	22 proof of registration under the Rental Purchase Agreement
738	738	23 Occupation and Use Tax Act. This paragraph is exempt from the
739	739	24 provisions of Section 3-90.
740	740	25 (39) Tangible personal property purchased by a purchaser
741	741	26 who is exempt from the tax imposed by this Act by operation of
742	742
743	743
744	744
745	745
746	746
747	747	HB4987 - 19 - LRB103 34737 HLH 64585 b
748	748
749	749
750	750	HB4987- 20 -LRB103 34737 HLH 64585 b HB4987 - 20 - LRB103 34737 HLH 64585 b
751	751	HB4987 - 20 - LRB103 34737 HLH 64585 b
752	752	1 federal law. This paragraph is exempt from the provisions of
753	753	2 Section 3-90.
754	754	3 (40) Qualified tangible personal property used in the
755	755	4 construction or operation of a data center that has been
756	756	5 granted a certificate of exemption by the Department of
757	757	6 Commerce and Economic Opportunity, whether that tangible
758	758	7 personal property is purchased by the owner, operator, or
759	759	8 tenant of the data center or by a contractor or subcontractor
760	760	9 of the owner, operator, or tenant. Data centers that would
761	761	10 have qualified for a certificate of exemption prior to January
762	762	11 1, 2020 had Public Act 101-31 been in effect may apply for and
763	763	12 obtain an exemption for subsequent purchases of computer
764	764	13 equipment or enabling software purchased or leased to upgrade,
765	765	14 supplement, or replace computer equipment or enabling software
766	766	15 purchased or leased in the original investment that would have
767	767	16 qualified.
768	768	17 The Department of Commerce and Economic Opportunity shall
769	769	18 grant a certificate of exemption under this item (40) to
770	770	19 qualified data centers as defined by Section 605-1025 of the
771	771	20 Department of Commerce and Economic Opportunity Law of the
772	772	21 Civil Administrative Code of Illinois.
773	773	22 For the purposes of this item (40):
774	774	23 "Data center" means a building or a series of
775	775	24 buildings rehabilitated or constructed to house working
776	776	25 servers in one physical location or multiple sites within
777	777	26 the State of Illinois.
778	778
779	779
780	780
781	781
782	782
783	783	HB4987 - 20 - LRB103 34737 HLH 64585 b
784	784
785	785
786	786	HB4987- 21 -LRB103 34737 HLH 64585 b HB4987 - 21 - LRB103 34737 HLH 64585 b
787	787	HB4987 - 21 - LRB103 34737 HLH 64585 b
788	788	1 "Qualified tangible personal property" means:
789	789	2 electrical systems and equipment; climate control and
790	790	3 chilling equipment and systems; mechanical systems and
791	791	4 equipment; monitoring and secure systems; emergency
792	792	5 generators; hardware; computers; servers; data storage
793	793	6 devices; network connectivity equipment; racks; cabinets;
794	794	7 telecommunications cabling infrastructure; raised floor
795	795	8 systems; peripheral components or systems; software;
796	796	9 mechanical, electrical, or plumbing systems; battery
797	797	10 systems; cooling systems and towers; temperature control
798	798	11 systems; other cabling; and other data center
799	799	12 infrastructure equipment and systems necessary to operate
800	800	13 qualified tangible personal property, including fixtures;
801	801	14 and component parts of any of the foregoing, including
802	802	15 installation, maintenance, repair, refurbishment, and
803	803	16 replacement of qualified tangible personal property to
804	804	17 generate, transform, transmit, distribute, or manage
805	805	18 electricity necessary to operate qualified tangible
806	806	19 personal property; and all other tangible personal
807	807	20 property that is essential to the operations of a computer
808	808	21 data center. The term "qualified tangible personal
809	809	22 property" also includes building materials physically
810	810	23 incorporated into in to the qualifying data center. To
811	811	24 document the exemption allowed under this Section, the
812	812	25 retailer must obtain from the purchaser a copy of the
813	813	26 certificate of eligibility issued by the Department of
814	814
815	815
816	816
817	817
818	818
819	819	HB4987 - 21 - LRB103 34737 HLH 64585 b
820	820
821	821
822	822	HB4987- 22 -LRB103 34737 HLH 64585 b HB4987 - 22 - LRB103 34737 HLH 64585 b
823	823	HB4987 - 22 - LRB103 34737 HLH 64585 b
824	824	1 Commerce and Economic Opportunity.
825	825	2 This item (40) is exempt from the provisions of Section
826	826	3 3-90.
827	827	4 (41) Beginning July 1, 2022, breast pumps, breast pump
828	828	5 collection and storage supplies, and breast pump kits. This
829	829	6 item (41) is exempt from the provisions of Section 3-90. As
830	830	7 used in this item (41):
831	831	8 "Breast pump" means an electrically controlled or
832	832	9 manually controlled pump device designed or marketed to be
833	833	10 used to express milk from a human breast during lactation,
834	834	11 including the pump device and any battery, AC adapter, or
835	835	12 other power supply unit that is used to power the pump
836	836	13 device and is packaged and sold with the pump device at the
837	837	14 time of sale.
838	838	15 "Breast pump collection and storage supplies" means
839	839	16 items of tangible personal property designed or marketed
840	840	17 to be used in conjunction with a breast pump to collect
841	841	18 milk expressed from a human breast and to store collected
842	842	19 milk until it is ready for consumption.
843	843	20 "Breast pump collection and storage supplies"
844	844	21 includes, but is not limited to: breast shields and breast
845	845	22 shield connectors; breast pump tubes and tubing adapters;
846	846	23 breast pump valves and membranes; backflow protectors and
847	847	24 backflow protector adaptors; bottles and bottle caps
848	848	25 specific to the operation of the breast pump; and breast
849	849	26 milk storage bags.
850	850
851	851
852	852
853	853
854	854
855	855	HB4987 - 22 - LRB103 34737 HLH 64585 b
856	856
857	857
858	858	HB4987- 23 -LRB103 34737 HLH 64585 b HB4987 - 23 - LRB103 34737 HLH 64585 b
859	859	HB4987 - 23 - LRB103 34737 HLH 64585 b
860	860	1 "Breast pump collection and storage supplies" does not
861	861	2 include: (1) bottles and bottle caps not specific to the
862	862	3 operation of the breast pump; (2) breast pump travel bags
863	863	4 and other similar carrying accessories, including ice
864	864	5 packs, labels, and other similar products; (3) breast pump
865	865	6 cleaning supplies; (4) nursing bras, bra pads, breast
866	866	7 shells, and other similar products; and (5) creams,
867	867	8 ointments, and other similar products that relieve
868	868	9 breastfeeding-related symptoms or conditions of the
869	869	10 breasts or nipples, unless sold as part of a breast pump
870	870	11 kit that is pre-packaged by the breast pump manufacturer
871	871	12 or distributor.
872	872	13 "Breast pump kit" means a kit that: (1) contains no
873	873	14 more than a breast pump, breast pump collection and
874	874	15 storage supplies, a rechargeable battery for operating the
875	875	16 breast pump, a breastmilk cooler, bottle stands, ice
876	876	17 packs, and a breast pump carrying case; and (2) is
877	877	18 pre-packaged as a breast pump kit by the breast pump
878	878	19 manufacturer or distributor.
879	879	20 (42) Tangible personal property sold by or on behalf of
880	880	21 the State Treasurer pursuant to the Revised Uniform Unclaimed
881	881	22 Property Act. This item (42) is exempt from the provisions of
882	882	23 Section 3-90.
883	883	24 (43) Beginning on January 1, 2024, tangible personal
884	884	25 property purchased by an active duty member of the armed
885	885	26 forces of the United States who presents valid military
886	886
887	887
888	888
889	889
890	890
891	891	HB4987 - 23 - LRB103 34737 HLH 64585 b
892	892
893	893
894	894	HB4987- 24 -LRB103 34737 HLH 64585 b HB4987 - 24 - LRB103 34737 HLH 64585 b
895	895	HB4987 - 24 - LRB103 34737 HLH 64585 b
896	896	1 identification and purchases the property using a form of
897	897	2 payment where the federal government is the payor. The member
898	898	3 of the armed forces must complete, at the point of sale, a form
899	899	4 prescribed by the Department of Revenue documenting that the
900	900	5 transaction is eligible for the exemption under this
901	901	6 paragraph. Retailers must keep the form as documentation of
902	902	7 the exemption in their records for a period of not less than 6
903	903	8 years. "Armed forces of the United States" means the United
904	904	9 States Army, Navy, Air Force, Marine Corps, or Coast Guard.
905	905	10 This paragraph is exempt from the provisions of Section 3-90.
906	906	11 (44) Beginning on July 1, 2024, food for human consumption
907	907	12 that is to be consumed off the premises where it is sold (other
908	908	13 than alcoholic beverages, food consisting of or infused with
909	909	14 adult use cannabis, soft drinks, and food that has been
910	910	15 prepared for immediate consumption). This item (44) is exempt
911	911	16 from the provisions of Section 3-90.
912	912	17 (Source: P.A. 102-16, eff. 6-17-21; 102-700, Article 70,
913	913	18 Section 70-5, eff. 4-19-22; 102-700, Article 75, Section 75-5,
914	914	19 eff. 4-19-22; 102-1026, eff. 5-27-22; 103-9, Article 5,
915	915	20 Section 5-5, eff. 6-7-23; 103-9, Article 15, Section 15-5,
916	916	21 eff. 6-7-23; 103-154, eff. 6-30-23; 103-384, eff. 1-1-24;
917	917	22 revised 12-12-23.)
918	918	23 (35 ILCS 105/3-10)
919	919	24 Sec. 3-10. Rate of tax. Unless otherwise provided in this
920	920	25 Section, the tax imposed by this Act is at the rate of 6.25% of
921	921
922	922
923	923
924	924
925	925
926	926	HB4987 - 24 - LRB103 34737 HLH 64585 b
927	927
928	928
929	929	HB4987- 25 -LRB103 34737 HLH 64585 b HB4987 - 25 - LRB103 34737 HLH 64585 b
930	930	HB4987 - 25 - LRB103 34737 HLH 64585 b
931	931	1 either the selling price or the fair market value, if any, of
932	932	2 the tangible personal property. In all cases where property
933	933	3 functionally used or consumed is the same as the property that
934	934	4 was purchased at retail, then the tax is imposed on the selling
935	935	5 price of the property. In all cases where property
936	936	6 functionally used or consumed is a by-product or waste product
937	937	7 that has been refined, manufactured, or produced from property
938	938	8 purchased at retail, then the tax is imposed on the lower of
939	939	9 the fair market value, if any, of the specific property so used
940	940	10 in this State or on the selling price of the property purchased
941	941	11 at retail. For purposes of this Section "fair market value"
942	942	12 means the price at which property would change hands between a
943	943	13 willing buyer and a willing seller, neither being under any
944	944	14 compulsion to buy or sell and both having reasonable knowledge
945	945	15 of the relevant facts. The fair market value shall be
946	946	16 established by Illinois sales by the taxpayer of the same
947	947	17 property as that functionally used or consumed, or if there
948	948	18 are no such sales by the taxpayer, then comparable sales or
949	949	19 purchases of property of like kind and character in Illinois.
950	950	20 Beginning on July 1, 2000 and through December 31, 2000,
951	951	21 with respect to motor fuel, as defined in Section 1.1 of the
952	952	22 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
953	953	23 the Use Tax Act, the tax is imposed at the rate of 1.25%.
954	954	24 Beginning on August 6, 2010 through August 15, 2010, and
955	955	25 beginning again on August 5, 2022 through August 14, 2022,
956	956	26 with respect to sales tax holiday items as defined in Section
957	957
958	958
959	959
960	960
961	961
962	962	HB4987 - 25 - LRB103 34737 HLH 64585 b
963	963
964	964
965	965	HB4987- 26 -LRB103 34737 HLH 64585 b HB4987 - 26 - LRB103 34737 HLH 64585 b
966	966	HB4987 - 26 - LRB103 34737 HLH 64585 b
967	967	1 3-6 of this Act, the tax is imposed at the rate of 1.25%.
968	968	2 With respect to gasohol, the tax imposed by this Act
969	969	3 applies to (i) 70% of the proceeds of sales made on or after
970	970	4 January 1, 1990, and before July 1, 2003, (ii) 80% of the
971	971	5 proceeds of sales made on or after July 1, 2003 and on or
972	972	6 before July 1, 2017, (iii) 100% of the proceeds of sales made
973	973	7 after July 1, 2017 and prior to January 1, 2024, (iv) 90% of
974	974	8 the proceeds of sales made on or after January 1, 2024 and on
975	975	9 or before December 31, 2028, and (v) 100% of the proceeds of
976	976	10 sales made after December 31, 2028. If, at any time, however,
977	977	11 the tax under this Act on sales of gasohol is imposed at the
978	978	12 rate of 1.25%, then the tax imposed by this Act applies to 100%
979	979	13 of the proceeds of sales of gasohol made during that time.
980	980	14 With respect to mid-range ethanol blends, the tax imposed
981	981	15 by this Act applies to (i) 80% of the proceeds of sales made on
982	982	16 or after January 1, 2024 and on or before December 31, 2028 and
983	983	17 (ii) 100% of the proceeds of sales made thereafter. If, at any
984	984	18 time, however, the tax under this Act on sales of mid-range
985	985	19 ethanol blends is imposed at the rate of 1.25%, then the tax
986	986	20 imposed by this Act applies to 100% of the proceeds of sales of
987	987	21 mid-range ethanol blends made during that time.
988	988	22 With respect to majority blended ethanol fuel, the tax
989	989	23 imposed by this Act does not apply to the proceeds of sales
990	990	24 made on or after July 1, 2003 and on or before December 31,
991	991	25 2028 but applies to 100% of the proceeds of sales made
992	992	26 thereafter.
993	993
994	994
995	995
996	996
997	997
998	998	HB4987 - 26 - LRB103 34737 HLH 64585 b
999	999
1000	1000
1001	1001	HB4987- 27 -LRB103 34737 HLH 64585 b HB4987 - 27 - LRB103 34737 HLH 64585 b
1002	1002	HB4987 - 27 - LRB103 34737 HLH 64585 b
1003	1003	1 With respect to biodiesel blends with no less than 1% and
1004	1004	2 no more than 10% biodiesel, the tax imposed by this Act applies
1005	1005	3 to (i) 80% of the proceeds of sales made on or after July 1,
1006	1006	4 2003 and on or before December 31, 2018 and (ii) 100% of the
1007	1007	5 proceeds of sales made after December 31, 2018 and before
1008	1008	6 January 1, 2024. On and after January 1, 2024 and on or before
1009	1009	7 December 31, 2030, the taxation of biodiesel, renewable
1010	1010	8 diesel, and biodiesel blends shall be as provided in Section
1011	1011	9 3-5.1. If, at any time, however, the tax under this Act on
1012	1012	10 sales of biodiesel blends with no less than 1% and no more than
1013	1013	11 10% biodiesel is imposed at the rate of 1.25%, then the tax
1014	1014	12 imposed by this Act applies to 100% of the proceeds of sales of
1015	1015	13 biodiesel blends with no less than 1% and no more than 10%
1016	1016	14 biodiesel made during that time.
1017	1017	15 With respect to biodiesel and biodiesel blends with more
1018	1018	16 than 10% but no more than 99% biodiesel, the tax imposed by
1019	1019	17 this Act does not apply to the proceeds of sales made on or
1020	1020	18 after July 1, 2003 and on or before December 31, 2023. On and
1021	1021	19 after January 1, 2024 and on or before December 31, 2030, the
1022	1022	20 taxation of biodiesel, renewable diesel, and biodiesel blends
1023	1023	21 shall be as provided in Section 3-5.1.
1024	1024	22 Until July 1, 2022 and from beginning again on July 1, 2023
1025	1025	23 through June 30, 2024, with respect to food for human
1026	1026	24 consumption that is to be consumed off the premises where it is
1027	1027	25 sold (other than alcoholic beverages, food consisting of or
1028	1028	26 infused with adult use cannabis, soft drinks, and food that
1029	1029
1030	1030
1031	1031
1032	1032
1033	1033
1034	1034	HB4987 - 27 - LRB103 34737 HLH 64585 b
1035	1035
1036	1036
1037	1037	HB4987- 28 -LRB103 34737 HLH 64585 b HB4987 - 28 - LRB103 34737 HLH 64585 b
1038	1038	HB4987 - 28 - LRB103 34737 HLH 64585 b
1039	1039	1 has been prepared for immediate consumption), the tax is
1040	1040	2 imposed at the rate of 1%. From Beginning on July 1, 2022
1041	1041	3 through June 30, 2023, and on and after July 1, 2024, and until
1042	1042	4 July 1, 2023, with respect to food for human consumption that
1043	1043	5 is to be consumed off the premises where it is sold (other than
1044	1044	6 alcoholic beverages, food consisting of or infused with adult
1045	1045	7 use cannabis, soft drinks, and food that has been prepared for
1046	1046	8 immediate consumption) is exempt from the tax imposed under
1047	1047	9 this Act , the tax is imposed at the rate of 0%.
1048	1048	10 With respect to prescription and nonprescription
1049	1049	11 medicines, drugs, medical appliances, products classified as
1050	1050	12 Class III medical devices by the United States Food and Drug
1051	1051	13 Administration that are used for cancer treatment pursuant to
1052	1052	14 a prescription, as well as any accessories and components
1053	1053	15 related to those devices, modifications to a motor vehicle for
1054	1054	16 the purpose of rendering it usable by a person with a
1055	1055	17 disability, and insulin, blood sugar testing materials,
1056	1056	18 syringes, and needles used by human diabetics, the tax is
1057	1057	19 imposed at the rate of 1%. For the purposes of this Section,
1058	1058	20 until September 1, 2009: the term "soft drinks" means any
1059	1059	21 complete, finished, ready-to-use, non-alcoholic drink, whether
1060	1060	22 carbonated or not, including, but not limited to, soda water,
1061	1061	23 cola, fruit juice, vegetable juice, carbonated water, and all
1062	1062	24 other preparations commonly known as soft drinks of whatever
1063	1063	25 kind or description that are contained in any closed or sealed
1064	1064	26 bottle, can, carton, or container, regardless of size; but
1065	1065
1066	1066
1067	1067
1068	1068
1069	1069
1070	1070	HB4987 - 28 - LRB103 34737 HLH 64585 b
1071	1071
1072	1072
1073	1073	HB4987- 29 -LRB103 34737 HLH 64585 b HB4987 - 29 - LRB103 34737 HLH 64585 b
1074	1074	HB4987 - 29 - LRB103 34737 HLH 64585 b
1075	1075	1 "soft drinks" does not include coffee, tea, non-carbonated
1076	1076	2 water, infant formula, milk or milk products as defined in the
1077	1077	3 Grade A Pasteurized Milk and Milk Products Act, or drinks
1078	1078	4 containing 50% or more natural fruit or vegetable juice.
1079	1079	5 Notwithstanding any other provisions of this Act,
1080	1080	6 beginning September 1, 2009, "soft drinks" means non-alcoholic
1081	1081	7 beverages that contain natural or artificial sweeteners. "Soft
1082	1082	8 drinks" does not include beverages that contain milk or milk
1083	1083	9 products, soy, rice or similar milk substitutes, or greater
1084	1084	10 than 50% of vegetable or fruit juice by volume.
1085	1085	11 Until August 1, 2009, and notwithstanding any other
1086	1086	12 provisions of this Act, "food for human consumption that is to
1087	1087	13 be consumed off the premises where it is sold" includes all
1088	1088	14 food sold through a vending machine, except soft drinks and
1089	1089	15 food products that are dispensed hot from a vending machine,
1090	1090	16 regardless of the location of the vending machine. Beginning
1091	1091	17 August 1, 2009, and notwithstanding any other provisions of
1092	1092	18 this Act, "food for human consumption that is to be consumed
1093	1093	19 off the premises where it is sold" includes all food sold
1094	1094	20 through a vending machine, except soft drinks, candy, and food
1095	1095	21 products that are dispensed hot from a vending machine,
1096	1096	22 regardless of the location of the vending machine.
1097	1097	23 Notwithstanding any other provisions of this Act,
1098	1098	24 beginning September 1, 2009, "food for human consumption that
1099	1099	25 is to be consumed off the premises where it is sold" does not
1100	1100	26 include candy. For purposes of this Section, "candy" means a
1101	1101
1102	1102
1103	1103
1104	1104
1105	1105
1106	1106	HB4987 - 29 - LRB103 34737 HLH 64585 b
1107	1107
1108	1108
1109	1109	HB4987- 30 -LRB103 34737 HLH 64585 b HB4987 - 30 - LRB103 34737 HLH 64585 b
1110	1110	HB4987 - 30 - LRB103 34737 HLH 64585 b
1111	1111	1 preparation of sugar, honey, or other natural or artificial
1112	1112	2 sweeteners in combination with chocolate, fruits, nuts or
1113	1113	3 other ingredients or flavorings in the form of bars, drops, or
1114	1114	4 pieces. "Candy" does not include any preparation that contains
1115	1115	5 flour or requires refrigeration.
1116	1116	6 Notwithstanding any other provisions of this Act,
1117	1117	7 beginning September 1, 2009, "nonprescription medicines and
1118	1118	8 drugs" does not include grooming and hygiene products. For
1119	1119	9 purposes of this Section, "grooming and hygiene products"
1120	1120	10 includes, but is not limited to, soaps and cleaning solutions,
1121	1121	11 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
1122	1122	12 lotions and screens, unless those products are available by
1123	1123	13 prescription only, regardless of whether the products meet the
1124	1124	14 definition of "over-the-counter-drugs". For the purposes of
1125	1125	15 this paragraph, "over-the-counter-drug" means a drug for human
1126	1126	16 use that contains a label that identifies the product as a drug
1127	1127	17 as required by 21 CFR 201.66. The "over-the-counter-drug"
1128	1128	18 label includes:
1129	1129	19 (A) a "Drug Facts" panel; or
1130	1130	20 (B) a statement of the "active ingredient(s)" with a
1131	1131	21 list of those ingredients contained in the compound,
1132	1132	22 substance or preparation.
1133	1133	23 Beginning on January 1, 2014 (the effective date of Public
1134	1134	24 Act 98-122), "prescription and nonprescription medicines and
1135	1135	25 drugs" includes medical cannabis purchased from a registered
1136	1136	26 dispensing organization under the Compassionate Use of Medical
1137	1137
1138	1138
1139	1139
1140	1140
1141	1141
1142	1142	HB4987 - 30 - LRB103 34737 HLH 64585 b
1143	1143
1144	1144
1145	1145	HB4987- 31 -LRB103 34737 HLH 64585 b HB4987 - 31 - LRB103 34737 HLH 64585 b
1146	1146	HB4987 - 31 - LRB103 34737 HLH 64585 b
1147	1147	1 Cannabis Program Act.
1148	1148	2 As used in this Section, "adult use cannabis" means
1149	1149	3 cannabis subject to tax under the Cannabis Cultivation
1150	1150	4 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
1151	1151	5 and does not include cannabis subject to tax under the
1152	1152	6 Compassionate Use of Medical Cannabis Program Act.
1153	1153	7 If the property that is purchased at retail from a
1154	1154	8 retailer is acquired outside Illinois and used outside
1155	1155	9 Illinois before being brought to Illinois for use here and is
1156	1156	10 taxable under this Act, the "selling price" on which the tax is
1157	1157	11 computed shall be reduced by an amount that represents a
1158	1158	12 reasonable allowance for depreciation for the period of prior
1159	1159	13 out-of-state use.
1160	1160	14 (Source: P.A. 102-4, eff. 4-27-21; 102-700, Article 20,
1161	1161	15 Section 20-5, eff. 4-19-22; 102-700, Article 60, Section
1162	1162	16 60-15, eff. 4-19-22; 102-700, Article 65, Section 65-5, eff.
1163	1163	17 4-19-22; 103-9, eff. 6-7-23; 103-154 eff. 6-30-23.)
1164	1164	18 (35 ILCS 105/3a) (from Ch. 120, par. 439.3a)
1165	1165	19 Sec. 3a. The tax imposed by the Act shall when collected be
1166	1166	20 stated as a distinct item separate and apart from the selling
1167	1167	21 price of the tangible personal property. However, where it is
1168	1168	22 not possible to state the sales tax separately in situations
1169	1169	23 such as sales from vending machines or sales of liquor by the
1170	1170	24 drink the Department may by rule exempt such sales from this
1171	1171	25 requirement so long as purchasers are notified by a sign that
1172	1172
1173	1173
1174	1174
1175	1175
1176	1176
1177	1177	HB4987 - 31 - LRB103 34737 HLH 64585 b
1178	1178
1179	1179
1180	1180	HB4987- 32 -LRB103 34737 HLH 64585 b HB4987 - 32 - LRB103 34737 HLH 64585 b
1181	1181	HB4987 - 32 - LRB103 34737 HLH 64585 b
1182	1182	1 the tax is included in the selling price.
1183	1183	2 In addition, retailers who sell items that would have been
1184	1184	3 taxed at the 1% rate but for the 0% rate imposed under this
1185	1185	4 amendatory Act of the 102nd General Assembly shall, to the
1186	1186	5 extent feasible, include the following statement on any cash
1187	1187	6 register tape, receipt, invoice, or sales ticket issued to
1188	1188	7 customers: "From July 1, 2022 through July 1, 2023, the State
1189	1189	8 of Illinois sales tax on groceries is 0%.". If it is not
1190	1190	9 feasible for the retailer to include the statement on any cash
1191	1191	10 register tape, receipt, invoice, or sales ticket issued to
1192	1192	11 customers, then the retailer shall post the statement on a
1193	1193	12 sign that is clearly visible to customers. The sign shall be no
1194	1194	13 smaller than 4 inches by 8 inches.
1195	1195	14 (Source: P.A. 102-700, eff. 4-19-22.)
1196	1196	15 (35 ILCS 105/9) (from Ch. 120, par. 439.9)
1197	1197	16 Sec. 9. Except as to motor vehicles, watercraft, aircraft,
1198	1198	17 and trailers that are required to be registered with an agency
1199	1199	18 of this State, each retailer required or authorized to collect
1200	1200	19 the tax imposed by this Act shall pay to the Department the
1201	1201	20 amount of such tax (except as otherwise provided) at the time
1202	1202	21 when he is required to file his return for the period during
1203	1203	22 which such tax was collected, less a discount of 2.1% prior to
1204	1204	23 January 1, 1990, and 1.75% on and after January 1, 1990, or $5
1205	1205	24 per calendar year, whichever is greater, which is allowed to
1206	1206	25 reimburse the retailer for expenses incurred in collecting the
1207	1207
1208	1208
1209	1209
1210	1210
1211	1211
1212	1212	HB4987 - 32 - LRB103 34737 HLH 64585 b
1213	1213
1214	1214
1215	1215	HB4987- 33 -LRB103 34737 HLH 64585 b HB4987 - 33 - LRB103 34737 HLH 64585 b
1216	1216	HB4987 - 33 - LRB103 34737 HLH 64585 b
1217	1217	1 tax, keeping records, preparing and filing returns, remitting
1218	1218	2 the tax and supplying data to the Department on request. When
1219	1219	3 determining the discount allowed under this Section, retailers
1220	1220	4 shall include the amount of tax that would have been due at the
1221	1221	5 6.25% rate but for the 1.25% rate imposed on sales tax holiday
1222	1222	6 items under Public Act 102-700. The discount under this
1223	1223	7 Section is not allowed for the 1.25% portion of taxes paid on
1224	1224	8 aviation fuel that is subject to the revenue use requirements
1225	1225	9 of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. When determining
1226	1226	10 the discount allowed under this Section, retailers shall
1227	1227	11 include the amount of tax that would have been due at the 1%
1228	1228	12 rate but for the 0% rate imposed under Public Act 102-700. In
1229	1229	13 the case of retailers who report and pay the tax on a
1230	1230	14 transaction by transaction basis, as provided in this Section,
1231	1231	15 such discount shall be taken with each such tax remittance
1232	1232	16 instead of when such retailer files his periodic return. The
1233	1233	17 discount allowed under this Section is allowed only for
1234	1234	18 returns that are filed in the manner required by this Act. The
1235	1235	19 Department may disallow the discount for retailers whose
1236	1236	20 certificate of registration is revoked at the time the return
1237	1237	21 is filed, but only if the Department's decision to revoke the
1238	1238	22 certificate of registration has become final. A retailer need
1239	1239	23 not remit that part of any tax collected by him to the extent
1240	1240	24 that he is required to remit and does remit the tax imposed by
1241	1241	25 the Retailers' Occupation Tax Act, with respect to the sale of
1242	1242	26 the same property.
1243	1243
1244	1244
1245	1245
1246	1246
1247	1247
1248	1248	HB4987 - 33 - LRB103 34737 HLH 64585 b
1249	1249
1250	1250
1251	1251	HB4987- 34 -LRB103 34737 HLH 64585 b HB4987 - 34 - LRB103 34737 HLH 64585 b
1252	1252	HB4987 - 34 - LRB103 34737 HLH 64585 b
1253	1253	1 Where such tangible personal property is sold under a
1254	1254	2 conditional sales contract, or under any other form of sale
1255	1255	3 wherein the payment of the principal sum, or a part thereof, is
1256	1256	4 extended beyond the close of the period for which the return is
1257	1257	5 filed, the retailer, in collecting the tax (except as to motor
1258	1258	6 vehicles, watercraft, aircraft, and trailers that are required
1259	1259	7 to be registered with an agency of this State), may collect for
1260	1260	8 each tax return period, only the tax applicable to that part of
1261	1261	9 the selling price actually received during such tax return
1262	1262	10 period.
1263	1263	11 Except as provided in this Section, on or before the
1264	1264	12 twentieth day of each calendar month, such retailer shall file
1265	1265	13 a return for the preceding calendar month. Such return shall
1266	1266	14 be filed on forms prescribed by the Department and shall
1267	1267	15 furnish such information as the Department may reasonably
1268	1268	16 require. The return shall include the gross receipts on food
1269	1269	17 for human consumption that is to be consumed off the premises
1270	1270	18 where it is sold (other than alcoholic beverages, food
1271	1271	19 consisting of or infused with adult use cannabis, soft drinks,
1272	1272	20 and food that has been prepared for immediate consumption)
1273	1273	21 which were received during the preceding calendar month,
1274	1274	22 quarter, or year, as appropriate, and upon which tax would
1275	1275	23 have been due but for the 0% rate imposed under Public Act
1276	1276	24 102-700. The return shall also include the amount of tax that
1277	1277	25 would have been due on food for human consumption that is to be
1278	1278	26 consumed off the premises where it is sold (other than
1279	1279
1280	1280
1281	1281
1282	1282
1283	1283
1284	1284	HB4987 - 34 - LRB103 34737 HLH 64585 b
1285	1285
1286	1286
1287	1287	HB4987- 35 -LRB103 34737 HLH 64585 b HB4987 - 35 - LRB103 34737 HLH 64585 b
1288	1288	HB4987 - 35 - LRB103 34737 HLH 64585 b
1289	1289	1 alcoholic beverages, food consisting of or infused with adult
1290	1290	2 use cannabis, soft drinks, and food that has been prepared for
1291	1291	3 immediate consumption) but for the 0% rate imposed under
1292	1292	4 Public Act 102-700.
1293	1293	5 On and after January 1, 2018, except for returns required
1294	1294	6 to be filed prior to January 1, 2023 for motor vehicles,
1295	1295	7 watercraft, aircraft, and trailers that are required to be
1296	1296	8 registered with an agency of this State, with respect to
1297	1297	9 retailers whose annual gross receipts average $20,000 or more,
1298	1298	10 all returns required to be filed pursuant to this Act shall be
1299	1299	11 filed electronically. On and after January 1, 2023, with
1300	1300	12 respect to retailers whose annual gross receipts average
1301	1301	13 $20,000 or more, all returns required to be filed pursuant to
1302	1302	14 this Act, including, but not limited to, returns for motor
1303	1303	15 vehicles, watercraft, aircraft, and trailers that are required
1304	1304	16 to be registered with an agency of this State, shall be filed
1305	1305	17 electronically. Retailers who demonstrate that they do not
1306	1306	18 have access to the Internet or demonstrate hardship in filing
1307	1307	19 electronically may petition the Department to waive the
1308	1308	20 electronic filing requirement.
1309	1309	21 The Department may require returns to be filed on a
1310	1310	22 quarterly basis. If so required, a return for each calendar
1311	1311	23 quarter shall be filed on or before the twentieth day of the
1312	1312	24 calendar month following the end of such calendar quarter. The
1313	1313	25 taxpayer shall also file a return with the Department for each
1314	1314	26 of the first two months of each calendar quarter, on or before
1315	1315
1316	1316
1317	1317
1318	1318
1319	1319
1320	1320	HB4987 - 35 - LRB103 34737 HLH 64585 b
1321	1321
1322	1322
1323	1323	HB4987- 36 -LRB103 34737 HLH 64585 b HB4987 - 36 - LRB103 34737 HLH 64585 b
1324	1324	HB4987 - 36 - LRB103 34737 HLH 64585 b
1325	1325	1 the twentieth day of the following calendar month, stating:
1326	1326	2 1. The name of the seller;
1327	1327	3 2. The address of the principal place of business from
1328	1328	4 which he engages in the business of selling tangible
1329	1329	5 personal property at retail in this State;
1330	1330	6 3. The total amount of taxable receipts received by
1331	1331	7 him during the preceding calendar month from sales of
1332	1332	8 tangible personal property by him during such preceding
1333	1333	9 calendar month, including receipts from charge and time
1334	1334	10 sales, but less all deductions allowed by law;
1335	1335	11 4. The amount of credit provided in Section 2d of this
1336	1336	12 Act;
1337	1337	13 5. The amount of tax due;
1338	1338	14 5-5. The signature of the taxpayer; and
1339	1339	15 6. Such other reasonable information as the Department
1340	1340	16 may require.
1341	1341	17 Each retailer required or authorized to collect the tax
1342	1342	18 imposed by this Act on aviation fuel sold at retail in this
1343	1343	19 State during the preceding calendar month shall, instead of
1344	1344	20 reporting and paying tax on aviation fuel as otherwise
1345	1345	21 required by this Section, report and pay such tax on a separate
1346	1346	22 aviation fuel tax return. The requirements related to the
1347	1347	23 return shall be as otherwise provided in this Section.
1348	1348	24 Notwithstanding any other provisions of this Act to the
1349	1349	25 contrary, retailers collecting tax on aviation fuel shall file
1350	1350	26 all aviation fuel tax returns and shall make all aviation fuel
1351	1351
1352	1352
1353	1353
1354	1354
1355	1355
1356	1356	HB4987 - 36 - LRB103 34737 HLH 64585 b
1357	1357
1358	1358
1359	1359	HB4987- 37 -LRB103 34737 HLH 64585 b HB4987 - 37 - LRB103 34737 HLH 64585 b
1360	1360	HB4987 - 37 - LRB103 34737 HLH 64585 b
1361	1361	1 tax payments by electronic means in the manner and form
1362	1362	2 required by the Department. For purposes of this Section,
1363	1363	3 "aviation fuel" means jet fuel and aviation gasoline.
1364	1364	4 If a taxpayer fails to sign a return within 30 days after
1365	1365	5 the proper notice and demand for signature by the Department,
1366	1366	6 the return shall be considered valid and any amount shown to be
1367	1367	7 due on the return shall be deemed assessed.
1368	1368	8 Notwithstanding any other provision of this Act to the
1369	1369	9 contrary, retailers subject to tax on cannabis shall file all
1370	1370	10 cannabis tax returns and shall make all cannabis tax payments
1371	1371	11 by electronic means in the manner and form required by the
1372	1372	12 Department.
1373	1373	13 Beginning October 1, 1993, a taxpayer who has an average
1374	1374	14 monthly tax liability of $150,000 or more shall make all
1375	1375	15 payments required by rules of the Department by electronic
1376	1376	16 funds transfer. Beginning October 1, 1994, a taxpayer who has
1377	1377	17 an average monthly tax liability of $100,000 or more shall
1378	1378	18 make all payments required by rules of the Department by
1379	1379	19 electronic funds transfer. Beginning October 1, 1995, a
1380	1380	20 taxpayer who has an average monthly tax liability of $50,000
1381	1381	21 or more shall make all payments required by rules of the
1382	1382	22 Department by electronic funds transfer. Beginning October 1,
1383	1383	23 2000, a taxpayer who has an annual tax liability of $200,000 or
1384	1384	24 more shall make all payments required by rules of the
1385	1385	25 Department by electronic funds transfer. The term "annual tax
1386	1386	26 liability" shall be the sum of the taxpayer's liabilities
1387	1387
1388	1388
1389	1389
1390	1390
1391	1391
1392	1392	HB4987 - 37 - LRB103 34737 HLH 64585 b
1393	1393
1394	1394
1395	1395	HB4987- 38 -LRB103 34737 HLH 64585 b HB4987 - 38 - LRB103 34737 HLH 64585 b
1396	1396	HB4987 - 38 - LRB103 34737 HLH 64585 b
1397	1397	1 under this Act, and under all other State and local occupation
1398	1398	2 and use tax laws administered by the Department, for the
1399	1399	3 immediately preceding calendar year. The term "average monthly
1400	1400	4 tax liability" means the sum of the taxpayer's liabilities
1401	1401	5 under this Act, and under all other State and local occupation
1402	1402	6 and use tax laws administered by the Department, for the
1403	1403	7 immediately preceding calendar year divided by 12. Beginning
1404	1404	8 on October 1, 2002, a taxpayer who has a tax liability in the
1405	1405	9 amount set forth in subsection (b) of Section 2505-210 of the
1406	1406	10 Department of Revenue Law shall make all payments required by
1407	1407	11 rules of the Department by electronic funds transfer.
1408	1408	12 Before August 1 of each year beginning in 1993, the
1409	1409	13 Department shall notify all taxpayers required to make
1410	1410	14 payments by electronic funds transfer. All taxpayers required
1411	1411	15 to make payments by electronic funds transfer shall make those
1412	1412	16 payments for a minimum of one year beginning on October 1.
1413	1413	17 Any taxpayer not required to make payments by electronic
1414	1414	18 funds transfer may make payments by electronic funds transfer
1415	1415	19 with the permission of the Department.
1416	1416	20 All taxpayers required to make payment by electronic funds
1417	1417	21 transfer and any taxpayers authorized to voluntarily make
1418	1418	22 payments by electronic funds transfer shall make those
1419	1419	23 payments in the manner authorized by the Department.
1420	1420	24 The Department shall adopt such rules as are necessary to
1421	1421	25 effectuate a program of electronic funds transfer and the
1422	1422	26 requirements of this Section.
1423	1423
1424	1424
1425	1425
1426	1426
1427	1427
1428	1428	HB4987 - 38 - LRB103 34737 HLH 64585 b
1429	1429
1430	1430
1431	1431	HB4987- 39 -LRB103 34737 HLH 64585 b HB4987 - 39 - LRB103 34737 HLH 64585 b
1432	1432	HB4987 - 39 - LRB103 34737 HLH 64585 b
1433	1433	1 Before October 1, 2000, if the taxpayer's average monthly
1434	1434	2 tax liability to the Department under this Act, the Retailers'
1435	1435	3 Occupation Tax Act, the Service Occupation Tax Act, the
1436	1436	4 Service Use Tax Act was $10,000 or more during the preceding 4
1437	1437	5 complete calendar quarters, he shall file a return with the
1438	1438	6 Department each month by the 20th day of the month next
1439	1439	7 following the month during which such tax liability is
1440	1440	8 incurred and shall make payments to the Department on or
1441	1441	9 before the 7th, 15th, 22nd and last day of the month during
1442	1442	10 which such liability is incurred. On and after October 1,
1443	1443	11 2000, if the taxpayer's average monthly tax liability to the
1444	1444	12 Department under this Act, the Retailers' Occupation Tax Act,
1445	1445	13 the Service Occupation Tax Act, and the Service Use Tax Act was
1446	1446	14 $20,000 or more during the preceding 4 complete calendar
1447	1447	15 quarters, he shall file a return with the Department each
1448	1448	16 month by the 20th day of the month next following the month
1449	1449	17 during which such tax liability is incurred and shall make
1450	1450	18 payment to the Department on or before the 7th, 15th, 22nd and
1451	1451	19 last day of the month during which such liability is incurred.
1452	1452	20 If the month during which such tax liability is incurred began
1453	1453	21 prior to January 1, 1985, each payment shall be in an amount
1454	1454	22 equal to 1/4 of the taxpayer's actual liability for the month
1455	1455	23 or an amount set by the Department not to exceed 1/4 of the
1456	1456	24 average monthly liability of the taxpayer to the Department
1457	1457	25 for the preceding 4 complete calendar quarters (excluding the
1458	1458	26 month of highest liability and the month of lowest liability
1459	1459
1460	1460
1461	1461
1462	1462
1463	1463
1464	1464	HB4987 - 39 - LRB103 34737 HLH 64585 b
1465	1465
1466	1466
1467	1467	HB4987- 40 -LRB103 34737 HLH 64585 b HB4987 - 40 - LRB103 34737 HLH 64585 b
1468	1468	HB4987 - 40 - LRB103 34737 HLH 64585 b
1469	1469	1 in such 4 quarter period). If the month during which such tax
1470	1470	2 liability is incurred begins on or after January 1, 1985, and
1471	1471	3 prior to January 1, 1987, each payment shall be in an amount
1472	1472	4 equal to 22.5% of the taxpayer's actual liability for the
1473	1473	5 month or 27.5% of the taxpayer's liability for the same
1474	1474	6 calendar month of the preceding year. If the month during
1475	1475	7 which such tax liability is incurred begins on or after
1476	1476	8 January 1, 1987, and prior to January 1, 1988, each payment
1477	1477	9 shall be in an amount equal to 22.5% of the taxpayer's actual
1478	1478	10 liability for the month or 26.25% of the taxpayer's liability
1479	1479	11 for the same calendar month of the preceding year. If the month
1480	1480	12 during which such tax liability is incurred begins on or after
1481	1481	13 January 1, 1988, and prior to January 1, 1989, or begins on or
1482	1482	14 after January 1, 1996, each payment shall be in an amount equal
1483	1483	15 to 22.5% of the taxpayer's actual liability for the month or
1484	1484	16 25% of the taxpayer's liability for the same calendar month of
1485	1485	17 the preceding year. If the month during which such tax
1486	1486	18 liability is incurred begins on or after January 1, 1989, and
1487	1487	19 prior to January 1, 1996, each payment shall be in an amount
1488	1488	20 equal to 22.5% of the taxpayer's actual liability for the
1489	1489	21 month or 25% of the taxpayer's liability for the same calendar
1490	1490	22 month of the preceding year or 100% of the taxpayer's actual
1491	1491	23 liability for the quarter monthly reporting period. The amount
1492	1492	24 of such quarter monthly payments shall be credited against the
1493	1493	25 final tax liability of the taxpayer's return for that month.
1494	1494	26 Before October 1, 2000, once applicable, the requirement of
1495	1495
1496	1496
1497	1497
1498	1498
1499	1499
1500	1500	HB4987 - 40 - LRB103 34737 HLH 64585 b
1501	1501
1502	1502
1503	1503	HB4987- 41 -LRB103 34737 HLH 64585 b HB4987 - 41 - LRB103 34737 HLH 64585 b
1504	1504	HB4987 - 41 - LRB103 34737 HLH 64585 b
1505	1505	1 the making of quarter monthly payments to the Department shall
1506	1506	2 continue until such taxpayer's average monthly liability to
1507	1507	3 the Department during the preceding 4 complete calendar
1508	1508	4 quarters (excluding the month of highest liability and the
1509	1509	5 month of lowest liability) is less than $9,000, or until such
1510	1510	6 taxpayer's average monthly liability to the Department as
1511	1511	7 computed for each calendar quarter of the 4 preceding complete
1512	1512	8 calendar quarter period is less than $10,000. However, if a
1513	1513	9 taxpayer can show the Department that a substantial change in
1514	1514	10 the taxpayer's business has occurred which causes the taxpayer
1515	1515	11 to anticipate that his average monthly tax liability for the
1516	1516	12 reasonably foreseeable future will fall below the $10,000
1517	1517	13 threshold stated above, then such taxpayer may petition the
1518	1518	14 Department for change in such taxpayer's reporting status. On
1519	1519	15 and after October 1, 2000, once applicable, the requirement of
1520	1520	16 the making of quarter monthly payments to the Department shall
1521	1521	17 continue until such taxpayer's average monthly liability to
1522	1522	18 the Department during the preceding 4 complete calendar
1523	1523	19 quarters (excluding the month of highest liability and the
1524	1524	20 month of lowest liability) is less than $19,000 or until such
1525	1525	21 taxpayer's average monthly liability to the Department as
1526	1526	22 computed for each calendar quarter of the 4 preceding complete
1527	1527	23 calendar quarter period is less than $20,000. However, if a
1528	1528	24 taxpayer can show the Department that a substantial change in
1529	1529	25 the taxpayer's business has occurred which causes the taxpayer
1530	1530	26 to anticipate that his average monthly tax liability for the
1531	1531
1532	1532
1533	1533
1534	1534
1535	1535
1536	1536	HB4987 - 41 - LRB103 34737 HLH 64585 b
1537	1537
1538	1538
1539	1539	HB4987- 42 -LRB103 34737 HLH 64585 b HB4987 - 42 - LRB103 34737 HLH 64585 b
1540	1540	HB4987 - 42 - LRB103 34737 HLH 64585 b
1541	1541	1 reasonably foreseeable future will fall below the $20,000
1542	1542	2 threshold stated above, then such taxpayer may petition the
1543	1543	3 Department for a change in such taxpayer's reporting status.
1544	1544	4 The Department shall change such taxpayer's reporting status
1545	1545	5 unless it finds that such change is seasonal in nature and not
1546	1546	6 likely to be long term. Quarter monthly payment status shall
1547	1547	7 be determined under this paragraph as if the rate reduction to
1548	1548	8 1.25% in Public Act 102-700 on sales tax holiday items had not
1549	1549	9 occurred. For quarter monthly payments due on or after July 1,
1550	1550	10 2023 and through June 30, 2024, "25% of the taxpayer's
1551	1551	11 liability for the same calendar month of the preceding year"
1552	1552	12 shall be determined as if the rate reduction to 1.25% in Public
1553	1553	13 Act 102-700 on sales tax holiday items had not occurred.
1554	1554	14 Quarter monthly payment status shall be determined under this
1555	1555	15 paragraph as if the rate reduction to 0% in Public Act 102-700
1556	1556	16 on food for human consumption that is to be consumed off the
1557	1557	17 premises where it is sold (other than alcoholic beverages,
1558	1558	18 food consisting of or infused with adult use cannabis, soft
1559	1559	19 drinks, and food that has been prepared for immediate
1560	1560	20 consumption) had not occurred. For quarter monthly payments
1561	1561	21 due under this paragraph on or after July 1, 2023 and through
1562	1562	22 June 30, 2024, "25% of the taxpayer's liability for the same
1563	1563	23 calendar month of the preceding year" shall be determined as
1564	1564	24 if the rate reduction to 0% in Public Act 102-700 had not
1565	1565	25 occurred. If any such quarter monthly payment is not paid at
1566	1566	26 the time or in the amount required by this Section, then the
1567	1567
1568	1568
1569	1569
1570	1570
1571	1571
1572	1572	HB4987 - 42 - LRB103 34737 HLH 64585 b
1573	1573
1574	1574
1575	1575	HB4987- 43 -LRB103 34737 HLH 64585 b HB4987 - 43 - LRB103 34737 HLH 64585 b
1576	1576	HB4987 - 43 - LRB103 34737 HLH 64585 b
1577	1577	1 taxpayer shall be liable for penalties and interest on the
1578	1578	2 difference between the minimum amount due and the amount of
1579	1579	3 such quarter monthly payment actually and timely paid, except
1580	1580	4 insofar as the taxpayer has previously made payments for that
1581	1581	5 month to the Department in excess of the minimum payments
1582	1582	6 previously due as provided in this Section. The Department
1583	1583	7 shall make reasonable rules and regulations to govern the
1584	1584	8 quarter monthly payment amount and quarter monthly payment
1585	1585	9 dates for taxpayers who file on other than a calendar monthly
1586	1586	10 basis.
1587	1587	11 If any such payment provided for in this Section exceeds
1588	1588	12 the taxpayer's liabilities under this Act, the Retailers'
1589	1589	13 Occupation Tax Act, the Service Occupation Tax Act and the
1590	1590	14 Service Use Tax Act, as shown by an original monthly return,
1591	1591	15 the Department shall issue to the taxpayer a credit memorandum
1592	1592	16 no later than 30 days after the date of payment, which
1593	1593	17 memorandum may be submitted by the taxpayer to the Department
1594	1594	18 in payment of tax liability subsequently to be remitted by the
1595	1595	19 taxpayer to the Department or be assigned by the taxpayer to a
1596	1596	20 similar taxpayer under this Act, the Retailers' Occupation Tax
1597	1597	21 Act, the Service Occupation Tax Act or the Service Use Tax Act,
1598	1598	22 in accordance with reasonable rules and regulations to be
1599	1599	23 prescribed by the Department, except that if such excess
1600	1600	24 payment is shown on an original monthly return and is made
1601	1601	25 after December 31, 1986, no credit memorandum shall be issued,
1602	1602	26 unless requested by the taxpayer. If no such request is made,
1603	1603
1604	1604
1605	1605
1606	1606
1607	1607
1608	1608	HB4987 - 43 - LRB103 34737 HLH 64585 b
1609	1609
1610	1610
1611	1611	HB4987- 44 -LRB103 34737 HLH 64585 b HB4987 - 44 - LRB103 34737 HLH 64585 b
1612	1612	HB4987 - 44 - LRB103 34737 HLH 64585 b
1613	1613	1 the taxpayer may credit such excess payment against tax
1614	1614	2 liability subsequently to be remitted by the taxpayer to the
1615	1615	3 Department under this Act, the Retailers' Occupation Tax Act,
1616	1616	4 the Service Occupation Tax Act or the Service Use Tax Act, in
1617	1617	5 accordance with reasonable rules and regulations prescribed by
1618	1618	6 the Department. If the Department subsequently determines that
1619	1619	7 all or any part of the credit taken was not actually due to the
1620	1620	8 taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
1621	1621	9 be reduced by 2.1% or 1.75% of the difference between the
1622	1622	10 credit taken and that actually due, and the taxpayer shall be
1623	1623	11 liable for penalties and interest on such difference.
1624	1624	12 If the retailer is otherwise required to file a monthly
1625	1625	13 return and if the retailer's average monthly tax liability to
1626	1626	14 the Department does not exceed $200, the Department may
1627	1627	15 authorize his returns to be filed on a quarter annual basis,
1628	1628	16 with the return for January, February, and March of a given
1629	1629	17 year being due by April 20 of such year; with the return for
1630	1630	18 April, May and June of a given year being due by July 20 of
1631	1631	19 such year; with the return for July, August and September of a
1632	1632	20 given year being due by October 20 of such year, and with the
1633	1633	21 return for October, November and December of a given year
1634	1634	22 being due by January 20 of the following year.
1635	1635	23 If the retailer is otherwise required to file a monthly or
1636	1636	24 quarterly return and if the retailer's average monthly tax
1637	1637	25 liability to the Department does not exceed $50, the
1638	1638	26 Department may authorize his returns to be filed on an annual
1639	1639
1640	1640
1641	1641
1642	1642
1643	1643
1644	1644	HB4987 - 44 - LRB103 34737 HLH 64585 b
1645	1645
1646	1646
1647	1647	HB4987- 45 -LRB103 34737 HLH 64585 b HB4987 - 45 - LRB103 34737 HLH 64585 b
1648	1648	HB4987 - 45 - LRB103 34737 HLH 64585 b
1649	1649	1 basis, with the return for a given year being due by January 20
1650	1650	2 of the following year.
1651	1651	3 Such quarter annual and annual returns, as to form and
1652	1652	4 substance, shall be subject to the same requirements as
1653	1653	5 monthly returns.
1654	1654	6 Notwithstanding any other provision in this Act concerning
1655	1655	7 the time within which a retailer may file his return, in the
1656	1656	8 case of any retailer who ceases to engage in a kind of business
1657	1657	9 which makes him responsible for filing returns under this Act,
1658	1658	10 such retailer shall file a final return under this Act with the
1659	1659	11 Department not more than one month after discontinuing such
1660	1660	12 business.
1661	1661	13 In addition, with respect to motor vehicles, watercraft,
1662	1662	14 aircraft, and trailers that are required to be registered with
1663	1663	15 an agency of this State, except as otherwise provided in this
1664	1664	16 Section, every retailer selling this kind of tangible personal
1665	1665	17 property shall file, with the Department, upon a form to be
1666	1666	18 prescribed and supplied by the Department, a separate return
1667	1667	19 for each such item of tangible personal property which the
1668	1668	20 retailer sells, except that if, in the same transaction, (i) a
1669	1669	21 retailer of aircraft, watercraft, motor vehicles or trailers
1670	1670	22 transfers more than one aircraft, watercraft, motor vehicle or
1671	1671	23 trailer to another aircraft, watercraft, motor vehicle or
1672	1672	24 trailer retailer for the purpose of resale or (ii) a retailer
1673	1673	25 of aircraft, watercraft, motor vehicles, or trailers transfers
1674	1674	26 more than one aircraft, watercraft, motor vehicle, or trailer
1675	1675
1676	1676
1677	1677
1678	1678
1679	1679
1680	1680	HB4987 - 45 - LRB103 34737 HLH 64585 b
1681	1681
1682	1682
1683	1683	HB4987- 46 -LRB103 34737 HLH 64585 b HB4987 - 46 - LRB103 34737 HLH 64585 b
1684	1684	HB4987 - 46 - LRB103 34737 HLH 64585 b
1685	1685	1 to a purchaser for use as a qualifying rolling stock as
1686	1686	2 provided in Section 3-55 of this Act, then that seller may
1687	1687	3 report the transfer of all the aircraft, watercraft, motor
1688	1688	4 vehicles or trailers involved in that transaction to the
1689	1689	5 Department on the same uniform invoice-transaction reporting
1690	1690	6 return form. For purposes of this Section, "watercraft" means
1691	1691	7 a Class 2, Class 3, or Class 4 watercraft as defined in Section
1692	1692	8 3-2 of the Boat Registration and Safety Act, a personal
1693	1693	9 watercraft, or any boat equipped with an inboard motor.
1694	1694	10 In addition, with respect to motor vehicles, watercraft,
1695	1695	11 aircraft, and trailers that are required to be registered with
1696	1696	12 an agency of this State, every person who is engaged in the
1697	1697	13 business of leasing or renting such items and who, in
1698	1698	14 connection with such business, sells any such item to a
1699	1699	15 retailer for the purpose of resale is, notwithstanding any
1700	1700	16 other provision of this Section to the contrary, authorized to
1701	1701	17 meet the return-filing requirement of this Act by reporting
1702	1702	18 the transfer of all the aircraft, watercraft, motor vehicles,
1703	1703	19 or trailers transferred for resale during a month to the
1704	1704	20 Department on the same uniform invoice-transaction reporting
1705	1705	21 return form on or before the 20th of the month following the
1706	1706	22 month in which the transfer takes place. Notwithstanding any
1707	1707	23 other provision of this Act to the contrary, all returns filed
1708	1708	24 under this paragraph must be filed by electronic means in the
1709	1709	25 manner and form as required by the Department.
1710	1710	26 The transaction reporting return in the case of motor
1711	1711
1712	1712
1713	1713
1714	1714
1715	1715
1716	1716	HB4987 - 46 - LRB103 34737 HLH 64585 b
1717	1717
1718	1718
1719	1719	HB4987- 47 -LRB103 34737 HLH 64585 b HB4987 - 47 - LRB103 34737 HLH 64585 b
1720	1720	HB4987 - 47 - LRB103 34737 HLH 64585 b
1721	1721	1 vehicles or trailers that are required to be registered with
1722	1722	2 an agency of this State, shall be the same document as the
1723	1723	3 Uniform Invoice referred to in Section 5-402 of the Illinois
1724	1724	4 Vehicle Code and must show the name and address of the seller;
1725	1725	5 the name and address of the purchaser; the amount of the
1726	1726	6 selling price including the amount allowed by the retailer for
1727	1727	7 traded-in property, if any; the amount allowed by the retailer
1728	1728	8 for the traded-in tangible personal property, if any, to the
1729	1729	9 extent to which Section 2 of this Act allows an exemption for
1730	1730	10 the value of traded-in property; the balance payable after
1731	1731	11 deducting such trade-in allowance from the total selling
1732	1732	12 price; the amount of tax due from the retailer with respect to
1733	1733	13 such transaction; the amount of tax collected from the
1734	1734	14 purchaser by the retailer on such transaction (or satisfactory
1735	1735	15 evidence that such tax is not due in that particular instance,
1736	1736	16 if that is claimed to be the fact); the place and date of the
1737	1737	17 sale; a sufficient identification of the property sold; such
1738	1738	18 other information as is required in Section 5-402 of the
1739	1739	19 Illinois Vehicle Code, and such other information as the
1740	1740	20 Department may reasonably require.
1741	1741	21 The transaction reporting return in the case of watercraft
1742	1742	22 and aircraft must show the name and address of the seller; the
1743	1743	23 name and address of the purchaser; the amount of the selling
1744	1744	24 price including the amount allowed by the retailer for
1745	1745	25 traded-in property, if any; the amount allowed by the retailer
1746	1746	26 for the traded-in tangible personal property, if any, to the
1747	1747
1748	1748
1749	1749
1750	1750
1751	1751
1752	1752	HB4987 - 47 - LRB103 34737 HLH 64585 b
1753	1753
1754	1754
1755	1755	HB4987- 48 -LRB103 34737 HLH 64585 b HB4987 - 48 - LRB103 34737 HLH 64585 b
1756	1756	HB4987 - 48 - LRB103 34737 HLH 64585 b
1757	1757	1 extent to which Section 2 of this Act allows an exemption for
1758	1758	2 the value of traded-in property; the balance payable after
1759	1759	3 deducting such trade-in allowance from the total selling
1760	1760	4 price; the amount of tax due from the retailer with respect to
1761	1761	5 such transaction; the amount of tax collected from the
1762	1762	6 purchaser by the retailer on such transaction (or satisfactory
1763	1763	7 evidence that such tax is not due in that particular instance,
1764	1764	8 if that is claimed to be the fact); the place and date of the
1765	1765	9 sale, a sufficient identification of the property sold, and
1766	1766	10 such other information as the Department may reasonably
1767	1767	11 require.
1768	1768	12 Such transaction reporting return shall be filed not later
1769	1769	13 than 20 days after the date of delivery of the item that is
1770	1770	14 being sold, but may be filed by the retailer at any time sooner
1771	1771	15 than that if he chooses to do so. The transaction reporting
1772	1772	16 return and tax remittance or proof of exemption from the tax
1773	1773	17 that is imposed by this Act may be transmitted to the
1774	1774	18 Department by way of the State agency with which, or State
1775	1775	19 officer with whom, the tangible personal property must be
1776	1776	20 titled or registered (if titling or registration is required)
1777	1777	21 if the Department and such agency or State officer determine
1778	1778	22 that this procedure will expedite the processing of
1779	1779	23 applications for title or registration.
1780	1780	24 With each such transaction reporting return, the retailer
1781	1781	25 shall remit the proper amount of tax due (or shall submit
1782	1782	26 satisfactory evidence that the sale is not taxable if that is
1783	1783
1784	1784
1785	1785
1786	1786
1787	1787
1788	1788	HB4987 - 48 - LRB103 34737 HLH 64585 b
1789	1789
1790	1790
1791	1791	HB4987- 49 -LRB103 34737 HLH 64585 b HB4987 - 49 - LRB103 34737 HLH 64585 b
1792	1792	HB4987 - 49 - LRB103 34737 HLH 64585 b
1793	1793	1 the case), to the Department or its agents, whereupon the
1794	1794	2 Department shall issue, in the purchaser's name, a tax receipt
1795	1795	3 (or a certificate of exemption if the Department is satisfied
1796	1796	4 that the particular sale is tax exempt) which such purchaser
1797	1797	5 may submit to the agency with which, or State officer with
1798	1798	6 whom, he must title or register the tangible personal property
1799	1799	7 that is involved (if titling or registration is required) in
1800	1800	8 support of such purchaser's application for an Illinois
1801	1801	9 certificate or other evidence of title or registration to such
1802	1802	10 tangible personal property.
1803	1803	11 No retailer's failure or refusal to remit tax under this
1804	1804	12 Act precludes a user, who has paid the proper tax to the
1805	1805	13 retailer, from obtaining his certificate of title or other
1806	1806	14 evidence of title or registration (if titling or registration
1807	1807	15 is required) upon satisfying the Department that such user has
1808	1808	16 paid the proper tax (if tax is due) to the retailer. The
1809	1809	17 Department shall adopt appropriate rules to carry out the
1810	1810	18 mandate of this paragraph.
1811	1811	19 If the user who would otherwise pay tax to the retailer
1812	1812	20 wants the transaction reporting return filed and the payment
1813	1813	21 of tax or proof of exemption made to the Department before the
1814	1814	22 retailer is willing to take these actions and such user has not
1815	1815	23 paid the tax to the retailer, such user may certify to the fact
1816	1816	24 of such delay by the retailer, and may (upon the Department
1817	1817	25 being satisfied of the truth of such certification) transmit
1818	1818	26 the information required by the transaction reporting return
1819	1819
1820	1820
1821	1821
1822	1822
1823	1823
1824	1824	HB4987 - 49 - LRB103 34737 HLH 64585 b
1825	1825
1826	1826
1827	1827	HB4987- 50 -LRB103 34737 HLH 64585 b HB4987 - 50 - LRB103 34737 HLH 64585 b
1828	1828	HB4987 - 50 - LRB103 34737 HLH 64585 b
1829	1829	1 and the remittance for tax or proof of exemption directly to
1830	1830	2 the Department and obtain his tax receipt or exemption
1831	1831	3 determination, in which event the transaction reporting return
1832	1832	4 and tax remittance (if a tax payment was required) shall be
1833	1833	5 credited by the Department to the proper retailer's account
1834	1834	6 with the Department, but without the 2.1% or 1.75% discount
1835	1835	7 provided for in this Section being allowed. When the user pays
1836	1836	8 the tax directly to the Department, he shall pay the tax in the
1837	1837	9 same amount and in the same form in which it would be remitted
1838	1838	10 if the tax had been remitted to the Department by the retailer.
1839	1839	11 Where a retailer collects the tax with respect to the
1840	1840	12 selling price of tangible personal property which he sells and
1841	1841	13 the purchaser thereafter returns such tangible personal
1842	1842	14 property and the retailer refunds the selling price thereof to
1843	1843	15 the purchaser, such retailer shall also refund, to the
1844	1844	16 purchaser, the tax so collected from the purchaser. When
1845	1845	17 filing his return for the period in which he refunds such tax
1846	1846	18 to the purchaser, the retailer may deduct the amount of the tax
1847	1847	19 so refunded by him to the purchaser from any other use tax
1848	1848	20 which such retailer may be required to pay or remit to the
1849	1849	21 Department, as shown by such return, if the amount of the tax
1850	1850	22 to be deducted was previously remitted to the Department by
1851	1851	23 such retailer. If the retailer has not previously remitted the
1852	1852	24 amount of such tax to the Department, he is entitled to no
1853	1853	25 deduction under this Act upon refunding such tax to the
1854	1854	26 purchaser.
1855	1855
1856	1856
1857	1857
1858	1858
1859	1859
1860	1860	HB4987 - 50 - LRB103 34737 HLH 64585 b
1861	1861
1862	1862
1863	1863	HB4987- 51 -LRB103 34737 HLH 64585 b HB4987 - 51 - LRB103 34737 HLH 64585 b
1864	1864	HB4987 - 51 - LRB103 34737 HLH 64585 b
1865	1865	1 Any retailer filing a return under this Section shall also
1866	1866	2 include (for the purpose of paying tax thereon) the total tax
1867	1867	3 covered by such return upon the selling price of tangible
1868	1868	4 personal property purchased by him at retail from a retailer,
1869	1869	5 but as to which the tax imposed by this Act was not collected
1870	1870	6 from the retailer filing such return, and such retailer shall
1871	1871	7 remit the amount of such tax to the Department when filing such
1872	1872	8 return.
1873	1873	9 If experience indicates such action to be practicable, the
1874	1874	10 Department may prescribe and furnish a combination or joint
1875	1875	11 return which will enable retailers, who are required to file
1876	1876	12 returns hereunder and also under the Retailers' Occupation Tax
1877	1877	13 Act, to furnish all the return information required by both
1878	1878	14 Acts on the one form.
1879	1879	15 Where the retailer has more than one business registered
1880	1880	16 with the Department under separate registration under this
1881	1881	17 Act, such retailer may not file each return that is due as a
1882	1882	18 single return covering all such registered businesses, but
1883	1883	19 shall file separate returns for each such registered business.
1884	1884	20 Beginning January 1, 1990, each month the Department shall
1885	1885	21 pay into the State and Local Sales Tax Reform Fund, a special
1886	1886	22 fund in the State Treasury which is hereby created, the net
1887	1887	23 revenue realized for the preceding month from the 1% tax
1888	1888	24 imposed under this Act.
1889	1889	25 Beginning August 1, 2024, each month the State Comptroller
1890	1890	26 shall order transferred and the State Treasurer shall transfer
1891	1891
1892	1892
1893	1893
1894	1894
1895	1895
1896	1896	HB4987 - 51 - LRB103 34737 HLH 64585 b
1897	1897
1898	1898
1899	1899	HB4987- 52 -LRB103 34737 HLH 64585 b HB4987 - 52 - LRB103 34737 HLH 64585 b
1900	1900	HB4987 - 52 - LRB103 34737 HLH 64585 b
1901	1901	1 from the General Revenue Fund to the State and Local Sales Tax
1902	1902	2 Reform Fund an amount equal to the net revenue that would have
1903	1903	3 been realized during the preceding month from sales of the
1904	1904	4 items described in item (44) of Section 3-5 if the tax on those
1905	1905	5 items had been imposed at the rate of 1%.
1906	1906	6 Beginning January 1, 1990, each month the Department shall
1907	1907	7 pay into the County and Mass Transit District Fund 4% of the
1908	1908	8 net revenue realized for the preceding month from the 6.25%
1909	1909	9 general rate on the selling price of tangible personal
1910	1910	10 property which is purchased outside Illinois at retail from a
1911	1911	11 retailer and which is titled or registered by an agency of this
1912	1912	12 State's government.
1913	1913	13 Beginning January 1, 1990, each month the Department shall
1914	1914	14 pay into the State and Local Sales Tax Reform Fund, a special
1915	1915	15 fund in the State Treasury, 20% of the net revenue realized for
1916	1916	16 the preceding month from the 6.25% general rate on the selling
1917	1917	17 price of tangible personal property, other than (i) tangible
1918	1918	18 personal property which is purchased outside Illinois at
1919	1919	19 retail from a retailer and which is titled or registered by an
1920	1920	20 agency of this State's government and (ii) aviation fuel sold
1921	1921	21 on or after December 1, 2019. This exception for aviation fuel
1922	1922	22 only applies for so long as the revenue use requirements of 49
1923	1923	23 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
1924	1924	24 For aviation fuel sold on or after December 1, 2019, each
1925	1925	25 month the Department shall pay into the State Aviation Program
1926	1926	26 Fund 20% of the net revenue realized for the preceding month
1927	1927
1928	1928
1929	1929
1930	1930
1931	1931
1932	1932	HB4987 - 52 - LRB103 34737 HLH 64585 b
1933	1933
1934	1934
1935	1935	HB4987- 53 -LRB103 34737 HLH 64585 b HB4987 - 53 - LRB103 34737 HLH 64585 b
1936	1936	HB4987 - 53 - LRB103 34737 HLH 64585 b
1937	1937	1 from the 6.25% general rate on the selling price of aviation
1938	1938	2 fuel, less an amount estimated by the Department to be
1939	1939	3 required for refunds of the 20% portion of the tax on aviation
1940	1940	4 fuel under this Act, which amount shall be deposited into the
1941	1941	5 Aviation Fuel Sales Tax Refund Fund. The Department shall only
1942	1942	6 pay moneys into the State Aviation Program Fund and the
1943	1943	7 Aviation Fuels Sales Tax Refund Fund under this Act for so long
1944	1944	8 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
1945	1945	9 U.S.C. 47133 are binding on the State.
1946	1946	10 Beginning August 1, 2000, each month the Department shall
1947	1947	11 pay into the State and Local Sales Tax Reform Fund 100% of the
1948	1948	12 net revenue realized for the preceding month from the 1.25%
1949	1949	13 rate on the selling price of motor fuel and gasohol. If, in any
1950	1950	14 month, the tax on sales tax holiday items, as defined in
1951	1951	15 Section 3-6, is imposed at the rate of 1.25%, then the
1952	1952	16 Department shall pay 100% of the net revenue realized for that
1953	1953	17 month from the 1.25% rate on the selling price of sales tax
1954	1954	18 holiday items into the State and Local Sales Tax Reform Fund.
1955	1955	19 Beginning January 1, 1990, each month the Department shall
1956	1956	20 pay into the Local Government Tax Fund 16% of the net revenue
1957	1957	21 realized for the preceding month from the 6.25% general rate
1958	1958	22 on the selling price of tangible personal property which is
1959	1959	23 purchased outside Illinois at retail from a retailer and which
1960	1960	24 is titled or registered by an agency of this State's
1961	1961	25 government.
1962	1962	26 Beginning October 1, 2009, each month the Department shall
1963	1963
1964	1964
1965	1965
1966	1966
1967	1967
1968	1968	HB4987 - 53 - LRB103 34737 HLH 64585 b
1969	1969
1970	1970
1971	1971	HB4987- 54 -LRB103 34737 HLH 64585 b HB4987 - 54 - LRB103 34737 HLH 64585 b
1972	1972	HB4987 - 54 - LRB103 34737 HLH 64585 b
1973	1973	1 pay into the Capital Projects Fund an amount that is equal to
1974	1974	2 an amount estimated by the Department to represent 80% of the
1975	1975	3 net revenue realized for the preceding month from the sale of
1976	1976	4 candy, grooming and hygiene products, and soft drinks that had
1977	1977	5 been taxed at a rate of 1% prior to September 1, 2009 but that
1978	1978	6 are now taxed at 6.25%.
1979	1979	7 Beginning July 1, 2011, each month the Department shall
1980	1980	8 pay into the Clean Air Act Permit Fund 80% of the net revenue
1981	1981	9 realized for the preceding month from the 6.25% general rate
1982	1982	10 on the selling price of sorbents used in Illinois in the
1983	1983	11 process of sorbent injection as used to comply with the
1984	1984	12 Environmental Protection Act or the federal Clean Air Act, but
1985	1985	13 the total payment into the Clean Air Act Permit Fund under this
1986	1986	14 Act and the Retailers' Occupation Tax Act shall not exceed
1987	1987	15 $2,000,000 in any fiscal year.
1988	1988	16 Beginning July 1, 2013, each month the Department shall
1989	1989	17 pay into the Underground Storage Tank Fund from the proceeds
1990	1990	18 collected under this Act, the Service Use Tax Act, the Service
1991	1991	19 Occupation Tax Act, and the Retailers' Occupation Tax Act an
1992	1992	20 amount equal to the average monthly deficit in the Underground
1993	1993	21 Storage Tank Fund during the prior year, as certified annually
1994	1994	22 by the Illinois Environmental Protection Agency, but the total
1995	1995	23 payment into the Underground Storage Tank Fund under this Act,
1996	1996	24 the Service Use Tax Act, the Service Occupation Tax Act, and
1997	1997	25 the Retailers' Occupation Tax Act shall not exceed $18,000,000
1998	1998	26 in any State fiscal year. As used in this paragraph, the
1999	1999
2000	2000
2001	2001
2002	2002
2003	2003
2004	2004	HB4987 - 54 - LRB103 34737 HLH 64585 b
2005	2005
2006	2006
2007	2007	HB4987- 55 -LRB103 34737 HLH 64585 b HB4987 - 55 - LRB103 34737 HLH 64585 b
2008	2008	HB4987 - 55 - LRB103 34737 HLH 64585 b
2009	2009	1 "average monthly deficit" shall be equal to the difference
2010	2010	2 between the average monthly claims for payment by the fund and
2011	2011	3 the average monthly revenues deposited into the fund,
2012	2012	4 excluding payments made pursuant to this paragraph.
2013	2013	5 Beginning July 1, 2015, of the remainder of the moneys
2014	2014	6 received by the Department under this Act, the Service Use Tax
2015	2015	7 Act, the Service Occupation Tax Act, and the Retailers'
2016	2016	8 Occupation Tax Act, each month the Department shall deposit
2017	2017	9 $500,000 into the State Crime Laboratory Fund.
2018	2018	10 Of the remainder of the moneys received by the Department
2019	2019	11 pursuant to this Act, (a) 1.75% thereof shall be paid into the
2020	2020	12 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
2021	2021	13 and after July 1, 1989, 3.8% thereof shall be paid into the
2022	2022	14 Build Illinois Fund; provided, however, that if in any fiscal
2023	2023	15 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
2024	2024	16 may be, of the moneys received by the Department and required
2025	2025	17 to be paid into the Build Illinois Fund pursuant to Section 3
2026	2026	18 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
2027	2027	19 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
2028	2028	20 Service Occupation Tax Act, such Acts being hereinafter called
2029	2029	21 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
2030	2030	22 may be, of moneys being hereinafter called the "Tax Act
2031	2031	23 Amount", and (2) the amount transferred to the Build Illinois
2032	2032	24 Fund from the State and Local Sales Tax Reform Fund shall be
2033	2033	25 less than the Annual Specified Amount (as defined in Section 3
2034	2034	26 of the Retailers' Occupation Tax Act), an amount equal to the
2035	2035
2036	2036
2037	2037
2038	2038
2039	2039
2040	2040	HB4987 - 55 - LRB103 34737 HLH 64585 b
2041	2041
2042	2042
2043	2043	HB4987- 56 -LRB103 34737 HLH 64585 b HB4987 - 56 - LRB103 34737 HLH 64585 b
2044	2044	HB4987 - 56 - LRB103 34737 HLH 64585 b
2045	2045	1 difference shall be immediately paid into the Build Illinois
2046	2046	2 Fund from other moneys received by the Department pursuant to
2047	2047	3 the Tax Acts; and further provided, that if on the last
2048	2048	4 business day of any month the sum of (1) the Tax Act Amount
2049	2049	5 required to be deposited into the Build Illinois Bond Account
2050	2050	6 in the Build Illinois Fund during such month and (2) the amount
2051	2051	7 transferred during such month to the Build Illinois Fund from
2052	2052	8 the State and Local Sales Tax Reform Fund shall have been less
2053	2053	9 than 1/12 of the Annual Specified Amount, an amount equal to
2054	2054	10 the difference shall be immediately paid into the Build
2055	2055	11 Illinois Fund from other moneys received by the Department
2056	2056	12 pursuant to the Tax Acts; and, further provided, that in no
2057	2057	13 event shall the payments required under the preceding proviso
2058	2058	14 result in aggregate payments into the Build Illinois Fund
2059	2059	15 pursuant to this clause (b) for any fiscal year in excess of
2060	2060	16 the greater of (i) the Tax Act Amount or (ii) the Annual
2061	2061	17 Specified Amount for such fiscal year; and, further provided,
2062	2062	18 that the amounts payable into the Build Illinois Fund under
2063	2063	19 this clause (b) shall be payable only until such time as the
2064	2064	20 aggregate amount on deposit under each trust indenture
2065	2065	21 securing Bonds issued and outstanding pursuant to the Build
2066	2066	22 Illinois Bond Act is sufficient, taking into account any
2067	2067	23 future investment income, to fully provide, in accordance with
2068	2068	24 such indenture, for the defeasance of or the payment of the
2069	2069	25 principal of, premium, if any, and interest on the Bonds
2070	2070	26 secured by such indenture and on any Bonds expected to be
2071	2071
2072	2072
2073	2073
2074	2074
2075	2075
2076	2076	HB4987 - 56 - LRB103 34737 HLH 64585 b
2077	2077
2078	2078
2079	2079	HB4987- 57 -LRB103 34737 HLH 64585 b HB4987 - 57 - LRB103 34737 HLH 64585 b
2080	2080	HB4987 - 57 - LRB103 34737 HLH 64585 b
2081	2081	1 issued thereafter and all fees and costs payable with respect
2082	2082	2 thereto, all as certified by the Director of the Bureau of the
2083	2083	3 Budget (now Governor's Office of Management and Budget). If on
2084	2084	4 the last business day of any month in which Bonds are
2085	2085	5 outstanding pursuant to the Build Illinois Bond Act, the
2086	2086	6 aggregate of the moneys deposited in the Build Illinois Bond
2087	2087	7 Account in the Build Illinois Fund in such month shall be less
2088	2088	8 than the amount required to be transferred in such month from
2089	2089	9 the Build Illinois Bond Account to the Build Illinois Bond
2090	2090	10 Retirement and Interest Fund pursuant to Section 13 of the
2091	2091	11 Build Illinois Bond Act, an amount equal to such deficiency
2092	2092	12 shall be immediately paid from other moneys received by the
2093	2093	13 Department pursuant to the Tax Acts to the Build Illinois
2094	2094	14 Fund; provided, however, that any amounts paid to the Build
2095	2095	15 Illinois Fund in any fiscal year pursuant to this sentence
2096	2096	16 shall be deemed to constitute payments pursuant to clause (b)
2097	2097	17 of the preceding sentence and shall reduce the amount
2098	2098	18 otherwise payable for such fiscal year pursuant to clause (b)
2099	2099	19 of the preceding sentence. The moneys received by the
2100	2100	20 Department pursuant to this Act and required to be deposited
2101	2101	21 into the Build Illinois Fund are subject to the pledge, claim
2102	2102	22 and charge set forth in Section 12 of the Build Illinois Bond
2103	2103	23 Act.
2104	2104	24 Subject to payment of amounts into the Build Illinois Fund
2105	2105	25 as provided in the preceding paragraph or in any amendment
2106	2106	26 thereto hereafter enacted, the following specified monthly
2107	2107
2108	2108
2109	2109
2110	2110
2111	2111
2112	2112	HB4987 - 57 - LRB103 34737 HLH 64585 b
2113	2113
2114	2114
2115	2115	HB4987- 58 -LRB103 34737 HLH 64585 b HB4987 - 58 - LRB103 34737 HLH 64585 b
2116	2116	HB4987 - 58 - LRB103 34737 HLH 64585 b
2117	2117	1 installment of the amount requested in the certificate of the
2118	2118	2 Chairman of the Metropolitan Pier and Exposition Authority
2119	2119	3 provided under Section 8.25f of the State Finance Act, but not
2120	2120	4 in excess of the sums designated as "Total Deposit", shall be
2121	2121	5 deposited in the aggregate from collections under Section 9 of
2122	2122	6 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
2123	2123	7 9 of the Service Occupation Tax Act, and Section 3 of the
2124	2124	8 Retailers' Occupation Tax Act into the McCormick Place
2125	2125	9 Expansion Project Fund in the specified fiscal years.
2126	2126	10Fiscal YearTotal Deposit111993 $0121994 53,000,000131995 58,000,000141996 61,000,000151997 64,000,000161998 68,000,000171999 71,000,000182000 75,000,000192001 80,000,000202002 93,000,000212003 99,000,000222004103,000,000232005108,000,000242006113,000,000252007119,000,000262008126,000,000 10 Fiscal Year Total Deposit 11 1993 $0 12 1994 53,000,000 13 1995 58,000,000 14 1996 61,000,000 15 1997 64,000,000 16 1998 68,000,000 17 1999 71,000,000 18 2000 75,000,000 19 2001 80,000,000 20 2002 93,000,000 21 2003 99,000,000 22 2004 103,000,000 23 2005 108,000,000 24 2006 113,000,000 25 2007 119,000,000 26 2008 126,000,000
2127	2127	10 Fiscal Year Total Deposit
2128	2128	11 1993 $0
2129	2129	12 1994 53,000,000
2130	2130	13 1995 58,000,000
2131	2131	14 1996 61,000,000
2132	2132	15 1997 64,000,000
2133	2133	16 1998 68,000,000
2134	2134	17 1999 71,000,000
2135	2135	18 2000 75,000,000
2136	2136	19 2001 80,000,000
2137	2137	20 2002 93,000,000
2138	2138	21 2003 99,000,000
2139	2139	22 2004 103,000,000
2140	2140	23 2005 108,000,000
2141	2141	24 2006 113,000,000
2142	2142	25 2007 119,000,000
2143	2143	26 2008 126,000,000
2144	2144
2145	2145
2146	2146
2147	2147
2148	2148
2149	2149	HB4987 - 58 - LRB103 34737 HLH 64585 b
2150	2150
2151	2151
2152	2152	10 Fiscal Year Total Deposit
2153	2153	11 1993 $0
2154	2154	12 1994 53,000,000
2155	2155	13 1995 58,000,000
2156	2156	14 1996 61,000,000
2157	2157	15 1997 64,000,000
2158	2158	16 1998 68,000,000
2159	2159	17 1999 71,000,000
2160	2160	18 2000 75,000,000
2161	2161	19 2001 80,000,000
2162	2162	20 2002 93,000,000
2163	2163	21 2003 99,000,000
2164	2164	22 2004 103,000,000
2165	2165	23 2005 108,000,000
2166	2166	24 2006 113,000,000
2167	2167	25 2007 119,000,000
2168	2168	26 2008 126,000,000
2169	2169
2170	2170
2171	2171	HB4987- 59 -LRB103 34737 HLH 64585 b HB4987 - 59 - LRB103 34737 HLH 64585 b
2172	2172	HB4987 - 59 - LRB103 34737 HLH 64585 b
2173	2173	12009132,000,00022010139,000,00032011146,000,00042012153,000,00052013161,000,00062014170,000,00072015179,000,00082016189,000,00092017199,000,000102018210,000,000112019221,000,000122020233,000,000132021300,000,000142022300,000,000152023300,000,000162024 300,000,000172025 300,000,000182026 300,000,000192027 375,000,000202028 375,000,000212029 375,000,000222030 375,000,000232031 375,000,000242032 375,000,000252033 375,000,000 262034375,000,000 1 2009 132,000,000 2 2010 139,000,000 3 2011 146,000,000 4 2012 153,000,000 5 2013 161,000,000 6 2014 170,000,000 7 2015 179,000,000 8 2016 189,000,000 9 2017 199,000,000 10 2018 210,000,000 11 2019 221,000,000 12 2020 233,000,000 13 2021 300,000,000 14 2022 300,000,000 15 2023 300,000,000 16 2024 300,000,000 17 2025 300,000,000 18 2026 300,000,000 19 2027 375,000,000 20 2028 375,000,000 21 2029 375,000,000 22 2030 375,000,000 23 2031 375,000,000 24 2032 375,000,000 25 2033 375,000,000 26 2034 375,000,000
2174	2174	1 2009 132,000,000
2175	2175	2 2010 139,000,000
2176	2176	3 2011 146,000,000
2177	2177	4 2012 153,000,000
2178	2178	5 2013 161,000,000
2179	2179	6 2014 170,000,000
2180	2180	7 2015 179,000,000
2181	2181	8 2016 189,000,000
2182	2182	9 2017 199,000,000
2183	2183	10 2018 210,000,000
2184	2184	11 2019 221,000,000
2185	2185	12 2020 233,000,000
2186	2186	13 2021 300,000,000
2187	2187	14 2022 300,000,000
2188	2188	15 2023 300,000,000
2189	2189	16 2024 300,000,000
2190	2190	17 2025 300,000,000
2191	2191	18 2026 300,000,000
2192	2192	19 2027 375,000,000
2193	2193	20 2028 375,000,000
2194	2194	21 2029 375,000,000
2195	2195	22 2030 375,000,000
2196	2196	23 2031 375,000,000
2197	2197	24 2032 375,000,000
2198	2198	25 2033 375,000,000
2199	2199	26 2034 375,000,000
2200	2200
2201	2201
2202	2202
2203	2203
2204	2204
2205	2205	HB4987 - 59 - LRB103 34737 HLH 64585 b
2206	2206
2207	2207	1 2009 132,000,000
2208	2208	2 2010 139,000,000
2209	2209	3 2011 146,000,000
2210	2210	4 2012 153,000,000
2211	2211	5 2013 161,000,000
2212	2212	6 2014 170,000,000
2213	2213	7 2015 179,000,000
2214	2214	8 2016 189,000,000
2215	2215	9 2017 199,000,000
2216	2216	10 2018 210,000,000
2217	2217	11 2019 221,000,000
2218	2218	12 2020 233,000,000
2219	2219	13 2021 300,000,000
2220	2220	14 2022 300,000,000
2221	2221	15 2023 300,000,000
2222	2222	16 2024 300,000,000
2223	2223	17 2025 300,000,000
2224	2224	18 2026 300,000,000
2225	2225	19 2027 375,000,000
2226	2226	20 2028 375,000,000
2227	2227	21 2029 375,000,000
2228	2228	22 2030 375,000,000
2229	2229	23 2031 375,000,000
2230	2230	24 2032 375,000,000
2231	2231	25 2033 375,000,000
2232	2232	26 2034 375,000,000
2233	2233
2234	2234
2235	2235	HB4987- 60 -LRB103 34737 HLH 64585 b HB4987 - 60 - LRB103 34737 HLH 64585 b
2236	2236	HB4987 - 60 - LRB103 34737 HLH 64585 b
2237	2237	12035375,000,00022036450,000,0003and 4each fiscal year 5thereafter that bonds 6are outstanding under 7Section 13.2 of the 8Metropolitan Pier and 9Exposition Authority Act, 10but not after fiscal year 2060. 1 2035 375,000,000 2 2036 450,000,000 3 and 4 each fiscal year 5 thereafter that bonds 6 are outstanding under 7 Section 13.2 of the 8 Metropolitan Pier and 9 Exposition Authority Act, 10 but not after fiscal year 2060.
2238	2238	1 2035 375,000,000
2239	2239	2 2036 450,000,000
2240	2240	3 and
2241	2241	4 each fiscal year
2242	2242	5 thereafter that bonds
2243	2243	6 are outstanding under
2244	2244	7 Section 13.2 of the
2245	2245	8 Metropolitan Pier and
2246	2246	9 Exposition Authority Act,
2247	2247	10 but not after fiscal year 2060.
2248	2248	11 Beginning July 20, 1993 and in each month of each fiscal
2249	2249	12 year thereafter, one-eighth of the amount requested in the
2250	2250	13 certificate of the Chairman of the Metropolitan Pier and
2251	2251	14 Exposition Authority for that fiscal year, less the amount
2252	2252	15 deposited into the McCormick Place Expansion Project Fund by
2253	2253	16 the State Treasurer in the respective month under subsection
2254	2254	17 (g) of Section 13 of the Metropolitan Pier and Exposition
2255	2255	18 Authority Act, plus cumulative deficiencies in the deposits
2256	2256	19 required under this Section for previous months and years,
2257	2257	20 shall be deposited into the McCormick Place Expansion Project
2258	2258	21 Fund, until the full amount requested for the fiscal year, but
2259	2259	22 not in excess of the amount specified above as "Total
2260	2260	23 Deposit", has been deposited.
2261	2261	24 Subject to payment of amounts into the Capital Projects
2262	2262	25 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
2263	2263	26 and the McCormick Place Expansion Project Fund pursuant to the
2264	2264
2265	2265
2266	2266
2267	2267
2268	2268
2269	2269	HB4987 - 60 - LRB103 34737 HLH 64585 b
2270	2270
2271	2271	1 2035 375,000,000
2272	2272	2 2036 450,000,000
2273	2273	3 and
2274	2274	4 each fiscal year
2275	2275	5 thereafter that bonds
2276	2276	6 are outstanding under
2277	2277	7 Section 13.2 of the
2278	2278	8 Metropolitan Pier and
2279	2279	9 Exposition Authority Act,
2280	2280	10 but not after fiscal year 2060.
2281	2281
2282	2282
2283	2283	HB4987- 61 -LRB103 34737 HLH 64585 b HB4987 - 61 - LRB103 34737 HLH 64585 b
2284	2284	HB4987 - 61 - LRB103 34737 HLH 64585 b
2285	2285	1 preceding paragraphs or in any amendments thereto hereafter
2286	2286	2 enacted, for aviation fuel sold on or after December 1, 2019,
2287	2287	3 the Department shall each month deposit into the Aviation Fuel
2288	2288	4 Sales Tax Refund Fund an amount estimated by the Department to
2289	2289	5 be required for refunds of the 80% portion of the tax on
2290	2290	6 aviation fuel under this Act. The Department shall only
2291	2291	7 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
2292	2292	8 under this paragraph for so long as the revenue use
2293	2293	9 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
2294	2294	10 binding on the State.
2295	2295	11 Subject to payment of amounts into the Build Illinois Fund
2296	2296	12 and the McCormick Place Expansion Project Fund pursuant to the
2297	2297	13 preceding paragraphs or in any amendments thereto hereafter
2298	2298	14 enacted, beginning July 1, 1993 and ending on September 30,
2299	2299	15 2013, the Department shall each month pay into the Illinois
2300	2300	16 Tax Increment Fund 0.27% of 80% of the net revenue realized for
2301	2301	17 the preceding month from the 6.25% general rate on the selling
2302	2302	18 price of tangible personal property.
2303	2303	19 Subject to payment of amounts into the Build Illinois
2304	2304	20 Fund, the McCormick Place Expansion Project Fund, the Illinois
2305	2305	21 Tax Increment Fund, and the Energy Infrastructure Fund
2306	2306	22 pursuant to the preceding paragraphs or in any amendments to
2307	2307	23 this Section hereafter enacted, beginning on the first day of
2308	2308	24 the first calendar month to occur on or after August 26, 2014
2309	2309	25 (the effective date of Public Act 98-1098), each month, from
2310	2310	26 the collections made under Section 9 of the Use Tax Act,
2311	2311
2312	2312
2313	2313
2314	2314
2315	2315
2316	2316	HB4987 - 61 - LRB103 34737 HLH 64585 b
2317	2317
2318	2318
2319	2319	HB4987- 62 -LRB103 34737 HLH 64585 b HB4987 - 62 - LRB103 34737 HLH 64585 b
2320	2320	HB4987 - 62 - LRB103 34737 HLH 64585 b
2321	2321	1 Section 9 of the Service Use Tax Act, Section 9 of the Service
2322	2322	2 Occupation Tax Act, and Section 3 of the Retailers' Occupation
2323	2323	3 Tax Act, the Department shall pay into the Tax Compliance and
2324	2324	4 Administration Fund, to be used, subject to appropriation, to
2325	2325	5 fund additional auditors and compliance personnel at the
2326	2326	6 Department of Revenue, an amount equal to 1/12 of 5% of 80% of
2327	2327	7 the cash receipts collected during the preceding fiscal year
2328	2328	8 by the Audit Bureau of the Department under the Use Tax Act,
2329	2329	9 the Service Use Tax Act, the Service Occupation Tax Act, the
2330	2330	10 Retailers' Occupation Tax Act, and associated local occupation
2331	2331	11 and use taxes administered by the Department.
2332	2332	12 Subject to payments of amounts into the Build Illinois
2333	2333	13 Fund, the McCormick Place Expansion Project Fund, the Illinois
2334	2334	14 Tax Increment Fund, and the Tax Compliance and Administration
2335	2335	15 Fund as provided in this Section, beginning on July 1, 2018 the
2336	2336	16 Department shall pay each month into the Downstate Public
2337	2337	17 Transportation Fund the moneys required to be so paid under
2338	2338	18 Section 2-3 of the Downstate Public Transportation Act.
2339	2339	19 Subject to successful execution and delivery of a
2340	2340	20 public-private agreement between the public agency and private
2341	2341	21 entity and completion of the civic build, beginning on July 1,
2342	2342	22 2023, of the remainder of the moneys received by the
2343	2343	23 Department under the Use Tax Act, the Service Use Tax Act, the
2344	2344	24 Service Occupation Tax Act, and this Act, the Department shall
2345	2345	25 deposit the following specified deposits in the aggregate from
2346	2346	26 collections under the Use Tax Act, the Service Use Tax Act, the
2347	2347
2348	2348
2349	2349
2350	2350
2351	2351
2352	2352	HB4987 - 62 - LRB103 34737 HLH 64585 b
2353	2353
2354	2354
2355	2355	HB4987- 63 -LRB103 34737 HLH 64585 b HB4987 - 63 - LRB103 34737 HLH 64585 b
2356	2356	HB4987 - 63 - LRB103 34737 HLH 64585 b
2357	2357	1 Service Occupation Tax Act, and the Retailers' Occupation Tax
2358	2358	2 Act, as required under Section 8.25g of the State Finance Act
2359	2359	3 for distribution consistent with the Public-Private
2360	2360	4 Partnership for Civic and Transit Infrastructure Project Act.
2361	2361	5 The moneys received by the Department pursuant to this Act and
2362	2362	6 required to be deposited into the Civic and Transit
2363	2363	7 Infrastructure Fund are subject to the pledge, claim, and
2364	2364	8 charge set forth in Section 25-55 of the Public-Private
2365	2365	9 Partnership for Civic and Transit Infrastructure Project Act.
2366	2366	10 As used in this paragraph, "civic build", "private entity",
2367	2367	11 "public-private agreement", and "public agency" have the
2368	2368	12 meanings provided in Section 25-10 of the Public-Private
2369	2369	13 Partnership for Civic and Transit Infrastructure Project Act.
2370	2370	14 Fiscal Year............................Total Deposit
2371	2371	15 2024....................................$200,000,000
2372	2372	16 2025....................................$206,000,000
2373	2373	17 2026....................................$212,200,000
2374	2374	18 2027....................................$218,500,000
2375	2375	19 2028....................................$225,100,000
2376	2376	20 2029....................................$288,700,000
2377	2377	21 2030....................................$298,900,000
2378	2378	22 2031....................................$309,300,000
2379	2379	23 2032....................................$320,100,000
2380	2380	24 2033....................................$331,200,000
2381	2381	25 2034....................................$341,200,000
2382	2382	26 2035....................................$351,400,000
2383	2383
2384	2384
2385	2385
2386	2386
2387	2387
2388	2388	HB4987 - 63 - LRB103 34737 HLH 64585 b
2389	2389
2390	2390
2391	2391	HB4987- 64 -LRB103 34737 HLH 64585 b HB4987 - 64 - LRB103 34737 HLH 64585 b
2392	2392	HB4987 - 64 - LRB103 34737 HLH 64585 b
2393	2393	1 2036....................................$361,900,000
2394	2394	2 2037....................................$372,800,000
2395	2395	3 2038....................................$384,000,000
2396	2396	4 2039....................................$395,500,000
2397	2397	5 2040....................................$407,400,000
2398	2398	6 2041....................................$419,600,000
2399	2399	7 2042....................................$432,200,000
2400	2400	8 2043....................................$445,100,000
2401	2401	9 Beginning July 1, 2021 and until July 1, 2022, subject to
2402	2402	10 the payment of amounts into the State and Local Sales Tax
2403	2403	11 Reform Fund, the Build Illinois Fund, the McCormick Place
2404	2404	12 Expansion Project Fund, the Illinois Tax Increment Fund, and
2405	2405	13 the Tax Compliance and Administration Fund as provided in this
2406	2406	14 Section, the Department shall pay each month into the Road
2407	2407	15 Fund the amount estimated to represent 16% of the net revenue
2408	2408	16 realized from the taxes imposed on motor fuel and gasohol.
2409	2409	17 Beginning July 1, 2022 and until July 1, 2023, subject to the
2410	2410	18 payment of amounts into the State and Local Sales Tax Reform
2411	2411	19 Fund, the Build Illinois Fund, the McCormick Place Expansion
2412	2412	20 Project Fund, the Illinois Tax Increment Fund, and the Tax
2413	2413	21 Compliance and Administration Fund as provided in this
2414	2414	22 Section, the Department shall pay each month into the Road
2415	2415	23 Fund the amount estimated to represent 32% of the net revenue
2416	2416	24 realized from the taxes imposed on motor fuel and gasohol.
2417	2417	25 Beginning July 1, 2023 and until July 1, 2024, subject to the
2418	2418	26 payment of amounts into the State and Local Sales Tax Reform
2419	2419
2420	2420
2421	2421
2422	2422
2423	2423
2424	2424	HB4987 - 64 - LRB103 34737 HLH 64585 b
2425	2425
2426	2426
2427	2427	HB4987- 65 -LRB103 34737 HLH 64585 b HB4987 - 65 - LRB103 34737 HLH 64585 b
2428	2428	HB4987 - 65 - LRB103 34737 HLH 64585 b
2429	2429	1 Fund, the Build Illinois Fund, the McCormick Place Expansion
2430	2430	2 Project Fund, the Illinois Tax Increment Fund, and the Tax
2431	2431	3 Compliance and Administration Fund as provided in this
2432	2432	4 Section, the Department shall pay each month into the Road
2433	2433	5 Fund the amount estimated to represent 48% of the net revenue
2434	2434	6 realized from the taxes imposed on motor fuel and gasohol.
2435	2435	7 Beginning July 1, 2024 and until July 1, 2025, subject to the
2436	2436	8 payment of amounts into the State and Local Sales Tax Reform
2437	2437	9 Fund, the Build Illinois Fund, the McCormick Place Expansion
2438	2438	10 Project Fund, the Illinois Tax Increment Fund, and the Tax
2439	2439	11 Compliance and Administration Fund as provided in this
2440	2440	12 Section, the Department shall pay each month into the Road
2441	2441	13 Fund the amount estimated to represent 64% of the net revenue
2442	2442	14 realized from the taxes imposed on motor fuel and gasohol.
2443	2443	15 Beginning on July 1, 2025, subject to the payment of amounts
2444	2444	16 into the State and Local Sales Tax Reform Fund, the Build
2445	2445	17 Illinois Fund, the McCormick Place Expansion Project Fund, the
2446	2446	18 Illinois Tax Increment Fund, and the Tax Compliance and
2447	2447	19 Administration Fund as provided in this Section, the
2448	2448	20 Department shall pay each month into the Road Fund the amount
2449	2449	21 estimated to represent 80% of the net revenue realized from
2450	2450	22 the taxes imposed on motor fuel and gasohol. As used in this
2451	2451	23 paragraph "motor fuel" has the meaning given to that term in
2452	2452	24 Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
2453	2453	25 meaning given to that term in Section 3-40 of this Act.
2454	2454	26 Of the remainder of the moneys received by the Department
2455	2455
2456	2456
2457	2457
2458	2458
2459	2459
2460	2460	HB4987 - 65 - LRB103 34737 HLH 64585 b
2461	2461
2462	2462
2463	2463	HB4987- 66 -LRB103 34737 HLH 64585 b HB4987 - 66 - LRB103 34737 HLH 64585 b
2464	2464	HB4987 - 66 - LRB103 34737 HLH 64585 b
2465	2465	1 pursuant to this Act, 75% thereof shall be paid into the State
2466	2466	2 Treasury and 25% shall be reserved in a special account and
2467	2467	3 used only for the transfer to the Common School Fund as part of
2468	2468	4 the monthly transfer from the General Revenue Fund in
2469	2469	5 accordance with Section 8a of the State Finance Act.
2470	2470	6 As soon as possible after the first day of each month, upon
2471	2471	7 certification of the Department of Revenue, the Comptroller
2472	2472	8 shall order transferred and the Treasurer shall transfer from
2473	2473	9 the General Revenue Fund to the Motor Fuel Tax Fund an amount
2474	2474	10 equal to 1.7% of 80% of the net revenue realized under this Act
2475	2475	11 for the second preceding month. Beginning April 1, 2000, this
2476	2476	12 transfer is no longer required and shall not be made.
2477	2477	13 Net revenue realized for a month shall be the revenue
2478	2478	14 collected by the State pursuant to this Act, less the amount
2479	2479	15 paid out during that month as refunds to taxpayers for
2480	2480	16 overpayment of liability.
2481	2481	17 For greater simplicity of administration, manufacturers,
2482	2482	18 importers and wholesalers whose products are sold at retail in
2483	2483	19 Illinois by numerous retailers, and who wish to do so, may
2484	2484	20 assume the responsibility for accounting and paying to the
2485	2485	21 Department all tax accruing under this Act with respect to
2486	2486	22 such sales, if the retailers who are affected do not make
2487	2487	23 written objection to the Department to this arrangement.
2488	2488	24 (Source: P.A. 102-700, Article 60, Section 60-15, eff.
2489	2489	25 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
2490	2490	26 102-1019, eff. 1-1-23; 103-154, eff. 6-30-23; 103-363, eff.
2491	2491
2492	2492
2493	2493
2494	2494
2495	2495
2496	2496	HB4987 - 66 - LRB103 34737 HLH 64585 b
2497	2497
2498	2498
2499	2499	HB4987- 67 -LRB103 34737 HLH 64585 b HB4987 - 67 - LRB103 34737 HLH 64585 b
2500	2500	HB4987 - 67 - LRB103 34737 HLH 64585 b
2501	2501	1 7-28-23.)
2502	2502	2 Section 15. The Service Use Tax Act is amended by changing
2503	2503	3 Sections 3-5, 3-10, and 9 as follows:
2504	2504	4 (35 ILCS 110/3-5)
2505	2505	5 Sec. 3-5. Exemptions. Use of the following tangible
2506	2506	6 personal property is exempt from the tax imposed by this Act:
2507	2507	7 (1) Personal property purchased from a corporation,
2508	2508	8 society, association, foundation, institution, or
2509	2509	9 organization, other than a limited liability company, that is
2510	2510	10 organized and operated as a not-for-profit service enterprise
2511	2511	11 for the benefit of persons 65 years of age or older if the
2512	2512	12 personal property was not purchased by the enterprise for the
2513	2513	13 purpose of resale by the enterprise.
2514	2514	14 (2) Personal property purchased by a non-profit Illinois
2515	2515	15 county fair association for use in conducting, operating, or
2516	2516	16 promoting the county fair.
2517	2517	17 (3) Personal property purchased by a not-for-profit arts
2518	2518	18 or cultural organization that establishes, by proof required
2519	2519	19 by the Department by rule, that it has received an exemption
2520	2520	20 under Section 501(c)(3) of the Internal Revenue Code and that
2521	2521	21 is organized and operated primarily for the presentation or
2522	2522	22 support of arts or cultural programming, activities, or
2523	2523	23 services. These organizations include, but are not limited to,
2524	2524	24 music and dramatic arts organizations such as symphony
2525	2525
2526	2526
2527	2527
2528	2528
2529	2529
2530	2530	HB4987 - 67 - LRB103 34737 HLH 64585 b
2531	2531
2532	2532
2533	2533	HB4987- 68 -LRB103 34737 HLH 64585 b HB4987 - 68 - LRB103 34737 HLH 64585 b
2534	2534	HB4987 - 68 - LRB103 34737 HLH 64585 b
2535	2535	1 orchestras and theatrical groups, arts and cultural service
2536	2536	2 organizations, local arts councils, visual arts organizations,
2537	2537	3 and media arts organizations. On and after July 1, 2001 (the
2538	2538	4 effective date of Public Act 92-35), however, an entity
2539	2539	5 otherwise eligible for this exemption shall not make tax-free
2540	2540	6 purchases unless it has an active identification number issued
2541	2541	7 by the Department.
2542	2542	8 (4) Legal tender, currency, medallions, or gold or silver
2543	2543	9 coinage issued by the State of Illinois, the government of the
2544	2544	10 United States of America, or the government of any foreign
2545	2545	11 country, and bullion.
2546	2546	12 (5) Until July 1, 2003 and beginning again on September 1,
2547	2547	13 2004 through August 30, 2014, graphic arts machinery and
2548	2548	14 equipment, including repair and replacement parts, both new
2549	2549	15 and used, and including that manufactured on special order or
2550	2550	16 purchased for lease, certified by the purchaser to be used
2551	2551	17 primarily for graphic arts production. Equipment includes
2552	2552	18 chemicals or chemicals acting as catalysts but only if the
2553	2553	19 chemicals or chemicals acting as catalysts effect a direct and
2554	2554	20 immediate change upon a graphic arts product. Beginning on
2555	2555	21 July 1, 2017, graphic arts machinery and equipment is included
2556	2556	22 in the manufacturing and assembling machinery and equipment
2557	2557	23 exemption under Section 2 of this Act.
2558	2558	24 (6) Personal property purchased from a teacher-sponsored
2559	2559	25 student organization affiliated with an elementary or
2560	2560	26 secondary school located in Illinois.
2561	2561
2562	2562
2563	2563
2564	2564
2565	2565
2566	2566	HB4987 - 68 - LRB103 34737 HLH 64585 b
2567	2567
2568	2568
2569	2569	HB4987- 69 -LRB103 34737 HLH 64585 b HB4987 - 69 - LRB103 34737 HLH 64585 b
2570	2570	HB4987 - 69 - LRB103 34737 HLH 64585 b
2571	2571	1 (7) Farm machinery and equipment, both new and used,
2572	2572	2 including that manufactured on special order, certified by the
2573	2573	3 purchaser to be used primarily for production agriculture or
2574	2574	4 State or federal agricultural programs, including individual
2575	2575	5 replacement parts for the machinery and equipment, including
2576	2576	6 machinery and equipment purchased for lease, and including
2577	2577	7 implements of husbandry defined in Section 1-130 of the
2578	2578	8 Illinois Vehicle Code, farm machinery and agricultural
2579	2579	9 chemical and fertilizer spreaders, and nurse wagons required
2580	2580	10 to be registered under Section 3-809 of the Illinois Vehicle
2581	2581	11 Code, but excluding other motor vehicles required to be
2582	2582	12 registered under the Illinois Vehicle Code. Horticultural
2583	2583	13 polyhouses or hoop houses used for propagating, growing, or
2584	2584	14 overwintering plants shall be considered farm machinery and
2585	2585	15 equipment under this item (7). Agricultural chemical tender
2586	2586	16 tanks and dry boxes shall include units sold separately from a
2587	2587	17 motor vehicle required to be licensed and units sold mounted
2588	2588	18 on a motor vehicle required to be licensed if the selling price
2589	2589	19 of the tender is separately stated.
2590	2590	20 Farm machinery and equipment shall include precision
2591	2591	21 farming equipment that is installed or purchased to be
2592	2592	22 installed on farm machinery and equipment, including, but not
2593	2593	23 limited to, tractors, harvesters, sprayers, planters, seeders,
2594	2594	24 or spreaders. Precision farming equipment includes, but is not
2595	2595	25 limited to, soil testing sensors, computers, monitors,
2596	2596	26 software, global positioning and mapping systems, and other
2597	2597
2598	2598
2599	2599
2600	2600
2601	2601
2602	2602	HB4987 - 69 - LRB103 34737 HLH 64585 b
2603	2603
2604	2604
2605	2605	HB4987- 70 -LRB103 34737 HLH 64585 b HB4987 - 70 - LRB103 34737 HLH 64585 b
2606	2606	HB4987 - 70 - LRB103 34737 HLH 64585 b
2607	2607	1 such equipment.
2608	2608	2 Farm machinery and equipment also includes computers,
2609	2609	3 sensors, software, and related equipment used primarily in the
2610	2610	4 computer-assisted operation of production agriculture
2611	2611	5 facilities, equipment, and activities such as, but not limited
2612	2612	6 to, the collection, monitoring, and correlation of animal and
2613	2613	7 crop data for the purpose of formulating animal diets and
2614	2614	8 agricultural chemicals.
2615	2615	9 Beginning on January 1, 2024, farm machinery and equipment
2616	2616	10 also includes electrical power generation equipment used
2617	2617	11 primarily for production agriculture.
2618	2618	12 This item (7) is exempt from the provisions of Section
2619	2619	13 3-75.
2620	2620	14 (8) Until June 30, 2013, fuel and petroleum products sold
2621	2621	15 to or used by an air common carrier, certified by the carrier
2622	2622	16 to be used for consumption, shipment, or storage in the
2623	2623	17 conduct of its business as an air common carrier, for a flight
2624	2624	18 destined for or returning from a location or locations outside
2625	2625	19 the United States without regard to previous or subsequent
2626	2626	20 domestic stopovers.
2627	2627	21 Beginning July 1, 2013, fuel and petroleum products sold
2628	2628	22 to or used by an air carrier, certified by the carrier to be
2629	2629	23 used for consumption, shipment, or storage in the conduct of
2630	2630	24 its business as an air common carrier, for a flight that (i) is
2631	2631	25 engaged in foreign trade or is engaged in trade between the
2632	2632	26 United States and any of its possessions and (ii) transports
2633	2633
2634	2634
2635	2635
2636	2636
2637	2637
2638	2638	HB4987 - 70 - LRB103 34737 HLH 64585 b
2639	2639
2640	2640
2641	2641	HB4987- 71 -LRB103 34737 HLH 64585 b HB4987 - 71 - LRB103 34737 HLH 64585 b
2642	2642	HB4987 - 71 - LRB103 34737 HLH 64585 b
2643	2643	1 at least one individual or package for hire from the city of
2644	2644	2 origination to the city of final destination on the same
2645	2645	3 aircraft, without regard to a change in the flight number of
2646	2646	4 that aircraft.
2647	2647	5 (9) Proceeds of mandatory service charges separately
2648	2648	6 stated on customers' bills for the purchase and consumption of
2649	2649	7 food and beverages acquired as an incident to the purchase of a
2650	2650	8 service from a serviceman, to the extent that the proceeds of
2651	2651	9 the service charge are in fact turned over as tips or as a
2652	2652	10 substitute for tips to the employees who participate directly
2653	2653	11 in preparing, serving, hosting or cleaning up the food or
2654	2654	12 beverage function with respect to which the service charge is
2655	2655	13 imposed.
2656	2656	14 (10) Until July 1, 2003, oil field exploration, drilling,
2657	2657	15 and production equipment, including (i) rigs and parts of
2658	2658	16 rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)
2659	2659	17 pipe and tubular goods, including casing and drill strings,
2660	2660	18 (iii) pumps and pump-jack units, (iv) storage tanks and flow
2661	2661	19 lines, (v) any individual replacement part for oil field
2662	2662	20 exploration, drilling, and production equipment, and (vi)
2663	2663	21 machinery and equipment purchased for lease; but excluding
2664	2664	22 motor vehicles required to be registered under the Illinois
2665	2665	23 Vehicle Code.
2666	2666	24 (11) Proceeds from the sale of photoprocessing machinery
2667	2667	25 and equipment, including repair and replacement parts, both
2668	2668	26 new and used, including that manufactured on special order,
2669	2669
2670	2670
2671	2671
2672	2672
2673	2673
2674	2674	HB4987 - 71 - LRB103 34737 HLH 64585 b
2675	2675
2676	2676
2677	2677	HB4987- 72 -LRB103 34737 HLH 64585 b HB4987 - 72 - LRB103 34737 HLH 64585 b
2678	2678	HB4987 - 72 - LRB103 34737 HLH 64585 b
2679	2679	1 certified by the purchaser to be used primarily for
2680	2680	2 photoprocessing, and including photoprocessing machinery and
2681	2681	3 equipment purchased for lease.
2682	2682	4 (12) Until July 1, 2028, coal and aggregate exploration,
2683	2683	5 mining, off-highway hauling, processing, maintenance, and
2684	2684	6 reclamation equipment, including replacement parts and
2685	2685	7 equipment, and including equipment purchased for lease, but
2686	2686	8 excluding motor vehicles required to be registered under the
2687	2687	9 Illinois Vehicle Code. The changes made to this Section by
2688	2688	10 Public Act 97-767 apply on and after July 1, 2003, but no claim
2689	2689	11 for credit or refund is allowed on or after August 16, 2013
2690	2690	12 (the effective date of Public Act 98-456) for such taxes paid
2691	2691	13 during the period beginning July 1, 2003 and ending on August
2692	2692	14 16, 2013 (the effective date of Public Act 98-456).
2693	2693	15 (13) Semen used for artificial insemination of livestock
2694	2694	16 for direct agricultural production.
2695	2695	17 (14) Horses, or interests in horses, registered with and
2696	2696	18 meeting the requirements of any of the Arabian Horse Club
2697	2697	19 Registry of America, Appaloosa Horse Club, American Quarter
2698	2698	20 Horse Association, United States Trotting Association, or
2699	2699	21 Jockey Club, as appropriate, used for purposes of breeding or
2700	2700	22 racing for prizes. This item (14) is exempt from the
2701	2701	23 provisions of Section 3-75, and the exemption provided for
2702	2702	24 under this item (14) applies for all periods beginning May 30,
2703	2703	25 1995, but no claim for credit or refund is allowed on or after
2704	2704	26 January 1, 2008 (the effective date of Public Act 95-88) for
2705	2705
2706	2706
2707	2707
2708	2708
2709	2709
2710	2710	HB4987 - 72 - LRB103 34737 HLH 64585 b
2711	2711
2712	2712
2713	2713	HB4987- 73 -LRB103 34737 HLH 64585 b HB4987 - 73 - LRB103 34737 HLH 64585 b
2714	2714	HB4987 - 73 - LRB103 34737 HLH 64585 b
2715	2715	1 such taxes paid during the period beginning May 30, 2000 and
2716	2716	2 ending on January 1, 2008 (the effective date of Public Act
2717	2717	3 95-88).
2718	2718	4 (15) Computers and communications equipment utilized for
2719	2719	5 any hospital purpose and equipment used in the diagnosis,
2720	2720	6 analysis, or treatment of hospital patients purchased by a
2721	2721	7 lessor who leases the equipment, under a lease of one year or
2722	2722	8 longer executed or in effect at the time the lessor would
2723	2723	9 otherwise be subject to the tax imposed by this Act, to a
2724	2724	10 hospital that has been issued an active tax exemption
2725	2725	11 identification number by the Department under Section 1g of
2726	2726	12 the Retailers' Occupation Tax Act. If the equipment is leased
2727	2727	13 in a manner that does not qualify for this exemption or is used
2728	2728	14 in any other non-exempt manner, the lessor shall be liable for
2729	2729	15 the tax imposed under this Act or the Use Tax Act, as the case
2730	2730	16 may be, based on the fair market value of the property at the
2731	2731	17 time the non-qualifying use occurs. No lessor shall collect or
2732	2732	18 attempt to collect an amount (however designated) that
2733	2733	19 purports to reimburse that lessor for the tax imposed by this
2734	2734	20 Act or the Use Tax Act, as the case may be, if the tax has not
2735	2735	21 been paid by the lessor. If a lessor improperly collects any
2736	2736	22 such amount from the lessee, the lessee shall have a legal
2737	2737	23 right to claim a refund of that amount from the lessor. If,
2738	2738	24 however, that amount is not refunded to the lessee for any
2739	2739	25 reason, the lessor is liable to pay that amount to the
2740	2740	26 Department.
2741	2741
2742	2742
2743	2743
2744	2744
2745	2745
2746	2746	HB4987 - 73 - LRB103 34737 HLH 64585 b
2747	2747
2748	2748
2749	2749	HB4987- 74 -LRB103 34737 HLH 64585 b HB4987 - 74 - LRB103 34737 HLH 64585 b
2750	2750	HB4987 - 74 - LRB103 34737 HLH 64585 b
2751	2751	1 (16) Personal property purchased by a lessor who leases
2752	2752	2 the property, under a lease of one year or longer executed or
2753	2753	3 in effect at the time the lessor would otherwise be subject to
2754	2754	4 the tax imposed by this Act, to a governmental body that has
2755	2755	5 been issued an active tax exemption identification number by
2756	2756	6 the Department under Section 1g of the Retailers' Occupation
2757	2757	7 Tax Act. If the property is leased in a manner that does not
2758	2758	8 qualify for this exemption or is used in any other non-exempt
2759	2759	9 manner, the lessor shall be liable for the tax imposed under
2760	2760	10 this Act or the Use Tax Act, as the case may be, based on the
2761	2761	11 fair market value of the property at the time the
2762	2762	12 non-qualifying use occurs. No lessor shall collect or attempt
2763	2763	13 to collect an amount (however designated) that purports to
2764	2764	14 reimburse that lessor for the tax imposed by this Act or the
2765	2765	15 Use Tax Act, as the case may be, if the tax has not been paid
2766	2766	16 by the lessor. If a lessor improperly collects any such amount
2767	2767	17 from the lessee, the lessee shall have a legal right to claim a
2768	2768	18 refund of that amount from the lessor. If, however, that
2769	2769	19 amount is not refunded to the lessee for any reason, the lessor
2770	2770	20 is liable to pay that amount to the Department.
2771	2771	21 (17) Beginning with taxable years ending on or after
2772	2772	22 December 31, 1995 and ending with taxable years ending on or
2773	2773	23 before December 31, 2004, personal property that is donated
2774	2774	24 for disaster relief to be used in a State or federally declared
2775	2775	25 disaster area in Illinois or bordering Illinois by a
2776	2776	26 manufacturer or retailer that is registered in this State to a
2777	2777
2778	2778
2779	2779
2780	2780
2781	2781
2782	2782	HB4987 - 74 - LRB103 34737 HLH 64585 b
2783	2783
2784	2784
2785	2785	HB4987- 75 -LRB103 34737 HLH 64585 b HB4987 - 75 - LRB103 34737 HLH 64585 b
2786	2786	HB4987 - 75 - LRB103 34737 HLH 64585 b
2787	2787	1 corporation, society, association, foundation, or institution
2788	2788	2 that has been issued a sales tax exemption identification
2789	2789	3 number by the Department that assists victims of the disaster
2790	2790	4 who reside within the declared disaster area.
2791	2791	5 (18) Beginning with taxable years ending on or after
2792	2792	6 December 31, 1995 and ending with taxable years ending on or
2793	2793	7 before December 31, 2004, personal property that is used in
2794	2794	8 the performance of infrastructure repairs in this State,
2795	2795	9 including, but not limited to, municipal roads and streets,
2796	2796	10 access roads, bridges, sidewalks, waste disposal systems,
2797	2797	11 water and sewer line extensions, water distribution and
2798	2798	12 purification facilities, storm water drainage and retention
2799	2799	13 facilities, and sewage treatment facilities, resulting from a
2800	2800	14 State or federally declared disaster in Illinois or bordering
2801	2801	15 Illinois when such repairs are initiated on facilities located
2802	2802	16 in the declared disaster area within 6 months after the
2803	2803	17 disaster.
2804	2804	18 (19) Beginning July 1, 1999, game or game birds purchased
2805	2805	19 at a "game breeding and hunting preserve area" as that term is
2806	2806	20 used in the Wildlife Code. This paragraph is exempt from the
2807	2807	21 provisions of Section 3-75.
2808	2808	22 (20) A motor vehicle, as that term is defined in Section
2809	2809	23 1-146 of the Illinois Vehicle Code, that is donated to a
2810	2810	24 corporation, limited liability company, society, association,
2811	2811	25 foundation, or institution that is determined by the
2812	2812	26 Department to be organized and operated exclusively for
2813	2813
2814	2814
2815	2815
2816	2816
2817	2817
2818	2818	HB4987 - 75 - LRB103 34737 HLH 64585 b
2819	2819
2820	2820
2821	2821	HB4987- 76 -LRB103 34737 HLH 64585 b HB4987 - 76 - LRB103 34737 HLH 64585 b
2822	2822	HB4987 - 76 - LRB103 34737 HLH 64585 b
2823	2823	1 educational purposes. For purposes of this exemption, "a
2824	2824	2 corporation, limited liability company, society, association,
2825	2825	3 foundation, or institution organized and operated exclusively
2826	2826	4 for educational purposes" means all tax-supported public
2827	2827	5 schools, private schools that offer systematic instruction in
2828	2828	6 useful branches of learning by methods common to public
2829	2829	7 schools and that compare favorably in their scope and
2830	2830	8 intensity with the course of study presented in tax-supported
2831	2831	9 schools, and vocational or technical schools or institutes
2832	2832	10 organized and operated exclusively to provide a course of
2833	2833	11 study of not less than 6 weeks duration and designed to prepare
2834	2834	12 individuals to follow a trade or to pursue a manual,
2835	2835	13 technical, mechanical, industrial, business, or commercial
2836	2836	14 occupation.
2837	2837	15 (21) Beginning January 1, 2000, personal property,
2838	2838	16 including food, purchased through fundraising events for the
2839	2839	17 benefit of a public or private elementary or secondary school,
2840	2840	18 a group of those schools, or one or more school districts if
2841	2841	19 the events are sponsored by an entity recognized by the school
2842	2842	20 district that consists primarily of volunteers and includes
2843	2843	21 parents and teachers of the school children. This paragraph
2844	2844	22 does not apply to fundraising events (i) for the benefit of
2845	2845	23 private home instruction or (ii) for which the fundraising
2846	2846	24 entity purchases the personal property sold at the events from
2847	2847	25 another individual or entity that sold the property for the
2848	2848	26 purpose of resale by the fundraising entity and that profits
2849	2849
2850	2850
2851	2851
2852	2852
2853	2853
2854	2854	HB4987 - 76 - LRB103 34737 HLH 64585 b
2855	2855
2856	2856
2857	2857	HB4987- 77 -LRB103 34737 HLH 64585 b HB4987 - 77 - LRB103 34737 HLH 64585 b
2858	2858	HB4987 - 77 - LRB103 34737 HLH 64585 b
2859	2859	1 from the sale to the fundraising entity. This paragraph is
2860	2860	2 exempt from the provisions of Section 3-75.
2861	2861	3 (22) Beginning January 1, 2000 and through December 31,
2862	2862	4 2001, new or used automatic vending machines that prepare and
2863	2863	5 serve hot food and beverages, including coffee, soup, and
2864	2864	6 other items, and replacement parts for these machines.
2865	2865	7 Beginning January 1, 2002 and through June 30, 2003, machines
2866	2866	8 and parts for machines used in commercial, coin-operated
2867	2867	9 amusement and vending business if a use or occupation tax is
2868	2868	10 paid on the gross receipts derived from the use of the
2869	2869	11 commercial, coin-operated amusement and vending machines. This
2870	2870	12 paragraph is exempt from the provisions of Section 3-75.
2871	2871	13 (23) Beginning August 23, 2001 and through June 30, 2016,
2872	2872	14 food for human consumption that is to be consumed off the
2873	2873	15 premises where it is sold (other than alcoholic beverages,
2874	2874	16 soft drinks, and food that has been prepared for immediate
2875	2875	17 consumption) and prescription and nonprescription medicines,
2876	2876	18 drugs, medical appliances, and insulin, urine testing
2877	2877	19 materials, syringes, and needles used by diabetics, for human
2878	2878	20 use, when purchased for use by a person receiving medical
2879	2879	21 assistance under Article V of the Illinois Public Aid Code who
2880	2880	22 resides in a licensed long-term care facility, as defined in
2881	2881	23 the Nursing Home Care Act, or in a licensed facility as defined
2882	2882	24 in the ID/DD Community Care Act, the MC/DD Act, or the
2883	2883	25 Specialized Mental Health Rehabilitation Act of 2013.
2884	2884	26 (24) Beginning on August 2, 2001 (the effective date of
2885	2885
2886	2886
2887	2887
2888	2888
2889	2889
2890	2890	HB4987 - 77 - LRB103 34737 HLH 64585 b
2891	2891
2892	2892
2893	2893	HB4987- 78 -LRB103 34737 HLH 64585 b HB4987 - 78 - LRB103 34737 HLH 64585 b
2894	2894	HB4987 - 78 - LRB103 34737 HLH 64585 b
2895	2895	1 Public Act 92-227), computers and communications equipment
2896	2896	2 utilized for any hospital purpose and equipment used in the
2897	2897	3 diagnosis, analysis, or treatment of hospital patients
2898	2898	4 purchased by a lessor who leases the equipment, under a lease
2899	2899	5 of one year or longer executed or in effect at the time the
2900	2900	6 lessor would otherwise be subject to the tax imposed by this
2901	2901	7 Act, to a hospital that has been issued an active tax exemption
2902	2902	8 identification number by the Department under Section 1g of
2903	2903	9 the Retailers' Occupation Tax Act. If the equipment is leased
2904	2904	10 in a manner that does not qualify for this exemption or is used
2905	2905	11 in any other nonexempt manner, the lessor shall be liable for
2906	2906	12 the tax imposed under this Act or the Use Tax Act, as the case
2907	2907	13 may be, based on the fair market value of the property at the
2908	2908	14 time the nonqualifying use occurs. No lessor shall collect or
2909	2909	15 attempt to collect an amount (however designated) that
2910	2910	16 purports to reimburse that lessor for the tax imposed by this
2911	2911	17 Act or the Use Tax Act, as the case may be, if the tax has not
2912	2912	18 been paid by the lessor. If a lessor improperly collects any
2913	2913	19 such amount from the lessee, the lessee shall have a legal
2914	2914	20 right to claim a refund of that amount from the lessor. If,
2915	2915	21 however, that amount is not refunded to the lessee for any
2916	2916	22 reason, the lessor is liable to pay that amount to the
2917	2917	23 Department. This paragraph is exempt from the provisions of
2918	2918	24 Section 3-75.
2919	2919	25 (25) Beginning on August 2, 2001 (the effective date of
2920	2920	26 Public Act 92-227), personal property purchased by a lessor
2921	2921
2922	2922
2923	2923
2924	2924
2925	2925
2926	2926	HB4987 - 78 - LRB103 34737 HLH 64585 b
2927	2927
2928	2928
2929	2929	HB4987- 79 -LRB103 34737 HLH 64585 b HB4987 - 79 - LRB103 34737 HLH 64585 b
2930	2930	HB4987 - 79 - LRB103 34737 HLH 64585 b
2931	2931	1 who leases the property, under a lease of one year or longer
2932	2932	2 executed or in effect at the time the lessor would otherwise be
2933	2933	3 subject to the tax imposed by this Act, to a governmental body
2934	2934	4 that has been issued an active tax exemption identification
2935	2935	5 number by the Department under Section 1g of the Retailers'
2936	2936	6 Occupation Tax Act. If the property is leased in a manner that
2937	2937	7 does not qualify for this exemption or is used in any other
2938	2938	8 nonexempt manner, the lessor shall be liable for the tax
2939	2939	9 imposed under this Act or the Use Tax Act, as the case may be,
2940	2940	10 based on the fair market value of the property at the time the
2941	2941	11 nonqualifying use occurs. No lessor shall collect or attempt
2942	2942	12 to collect an amount (however designated) that purports to
2943	2943	13 reimburse that lessor for the tax imposed by this Act or the
2944	2944	14 Use Tax Act, as the case may be, if the tax has not been paid
2945	2945	15 by the lessor. If a lessor improperly collects any such amount
2946	2946	16 from the lessee, the lessee shall have a legal right to claim a
2947	2947	17 refund of that amount from the lessor. If, however, that
2948	2948	18 amount is not refunded to the lessee for any reason, the lessor
2949	2949	19 is liable to pay that amount to the Department. This paragraph
2950	2950	20 is exempt from the provisions of Section 3-75.
2951	2951	21 (26) Beginning January 1, 2008, tangible personal property
2952	2952	22 used in the construction or maintenance of a community water
2953	2953	23 supply, as defined under Section 3.145 of the Environmental
2954	2954	24 Protection Act, that is operated by a not-for-profit
2955	2955	25 corporation that holds a valid water supply permit issued
2956	2956	26 under Title IV of the Environmental Protection Act. This
2957	2957
2958	2958
2959	2959
2960	2960
2961	2961
2962	2962	HB4987 - 79 - LRB103 34737 HLH 64585 b
2963	2963
2964	2964
2965	2965	HB4987- 80 -LRB103 34737 HLH 64585 b HB4987 - 80 - LRB103 34737 HLH 64585 b
2966	2966	HB4987 - 80 - LRB103 34737 HLH 64585 b
2967	2967	1 paragraph is exempt from the provisions of Section 3-75.
2968	2968	2 (27) Beginning January 1, 2010 and continuing through
2969	2969	3 December 31, 2029, materials, parts, equipment, components,
2970	2970	4 and furnishings incorporated into or upon an aircraft as part
2971	2971	5 of the modification, refurbishment, completion, replacement,
2972	2972	6 repair, or maintenance of the aircraft. This exemption
2973	2973	7 includes consumable supplies used in the modification,
2974	2974	8 refurbishment, completion, replacement, repair, and
2975	2975	9 maintenance of aircraft. However, until January 1, 2024, this
2976	2976	10 exemption excludes any materials, parts, equipment,
2977	2977	11 components, and consumable supplies used in the modification,
2978	2978	12 replacement, repair, and maintenance of aircraft engines or
2979	2979	13 power plants, whether such engines or power plants are
2980	2980	14 installed or uninstalled upon any such aircraft. "Consumable
2981	2981	15 supplies" include, but are not limited to, adhesive, tape,
2982	2982	16 sandpaper, general purpose lubricants, cleaning solution,
2983	2983	17 latex gloves, and protective films.
2984	2984	18 Beginning January 1, 2010 and continuing through December
2985	2985	19 31, 2023, this exemption applies only to the use of qualifying
2986	2986	20 tangible personal property transferred incident to the
2987	2987	21 modification, refurbishment, completion, replacement, repair,
2988	2988	22 or maintenance of aircraft by persons who (i) hold an Air
2989	2989	23 Agency Certificate and are empowered to operate an approved
2990	2990	24 repair station by the Federal Aviation Administration, (ii)
2991	2991	25 have a Class IV Rating, and (iii) conduct operations in
2992	2992	26 accordance with Part 145 of the Federal Aviation Regulations.
2993	2993
2994	2994
2995	2995
2996	2996
2997	2997
2998	2998	HB4987 - 80 - LRB103 34737 HLH 64585 b
2999	2999
3000	3000
3001	3001	HB4987- 81 -LRB103 34737 HLH 64585 b HB4987 - 81 - LRB103 34737 HLH 64585 b
3002	3002	HB4987 - 81 - LRB103 34737 HLH 64585 b
3003	3003	1 From January 1, 2024 through December 31, 2029, this exemption
3004	3004	2 applies only to the use of qualifying tangible personal
3005	3005	3 property by: (A) persons who modify, refurbish, complete,
3006	3006	4 repair, replace, or maintain aircraft and who (i) hold an Air
3007	3007	5 Agency Certificate and are empowered to operate an approved
3008	3008	6 repair station by the Federal Aviation Administration, (ii)
3009	3009	7 have a Class IV Rating, and (iii) conduct operations in
3010	3010	8 accordance with Part 145 of the Federal Aviation Regulations;
3011	3011	9 and (B) persons who engage in the modification, replacement,
3012	3012	10 repair, and maintenance of aircraft engines or power plants
3013	3013	11 without regard to whether or not those persons meet the
3014	3014	12 qualifications of item (A).
3015	3015	13 The exemption does not include aircraft operated by a
3016	3016	14 commercial air carrier providing scheduled passenger air
3017	3017	15 service pursuant to authority issued under Part 121 or Part
3018	3018	16 129 of the Federal Aviation Regulations. The changes made to
3019	3019	17 this paragraph (27) by Public Act 98-534 are declarative of
3020	3020	18 existing law. It is the intent of the General Assembly that the
3021	3021	19 exemption under this paragraph (27) applies continuously from
3022	3022	20 January 1, 2010 through December 31, 2024; however, no claim
3023	3023	21 for credit or refund is allowed for taxes paid as a result of
3024	3024	22 the disallowance of this exemption on or after January 1, 2015
3025	3025	23 and prior to February 5, 2020 (the effective date of Public Act
3026	3026	24 101-629).
3027	3027	25 (28) Tangible personal property purchased by a
3028	3028	26 public-facilities corporation, as described in Section
3029	3029
3030	3030
3031	3031
3032	3032
3033	3033
3034	3034	HB4987 - 81 - LRB103 34737 HLH 64585 b
3035	3035
3036	3036
3037	3037	HB4987- 82 -LRB103 34737 HLH 64585 b HB4987 - 82 - LRB103 34737 HLH 64585 b
3038	3038	HB4987 - 82 - LRB103 34737 HLH 64585 b
3039	3039	1 11-65-10 of the Illinois Municipal Code, for purposes of
3040	3040	2 constructing or furnishing a municipal convention hall, but
3041	3041	3 only if the legal title to the municipal convention hall is
3042	3042	4 transferred to the municipality without any further
3043	3043	5 consideration by or on behalf of the municipality at the time
3044	3044	6 of the completion of the municipal convention hall or upon the
3045	3045	7 retirement or redemption of any bonds or other debt
3046	3046	8 instruments issued by the public-facilities corporation in
3047	3047	9 connection with the development of the municipal convention
3048	3048	10 hall. This exemption includes existing public-facilities
3049	3049	11 corporations as provided in Section 11-65-25 of the Illinois
3050	3050	12 Municipal Code. This paragraph is exempt from the provisions
3051	3051	13 of Section 3-75.
3052	3052	14 (29) Beginning January 1, 2017 and through December 31,
3053	3053	15 2026, menstrual pads, tampons, and menstrual cups.
3054	3054	16 (30) Tangible personal property transferred to a purchaser
3055	3055	17 who is exempt from the tax imposed by this Act by operation of
3056	3056	18 federal law. This paragraph is exempt from the provisions of
3057	3057	19 Section 3-75.
3058	3058	20 (31) Qualified tangible personal property used in the
3059	3059	21 construction or operation of a data center that has been
3060	3060	22 granted a certificate of exemption by the Department of
3061	3061	23 Commerce and Economic Opportunity, whether that tangible
3062	3062	24 personal property is purchased by the owner, operator, or
3063	3063	25 tenant of the data center or by a contractor or subcontractor
3064	3064	26 of the owner, operator, or tenant. Data centers that would
3065	3065
3066	3066
3067	3067
3068	3068
3069	3069
3070	3070	HB4987 - 82 - LRB103 34737 HLH 64585 b
3071	3071
3072	3072
3073	3073	HB4987- 83 -LRB103 34737 HLH 64585 b HB4987 - 83 - LRB103 34737 HLH 64585 b
3074	3074	HB4987 - 83 - LRB103 34737 HLH 64585 b
3075	3075	1 have qualified for a certificate of exemption prior to January
3076	3076	2 1, 2020 had Public Act 101-31 been in effect, may apply for and
3077	3077	3 obtain an exemption for subsequent purchases of computer
3078	3078	4 equipment or enabling software purchased or leased to upgrade,
3079	3079	5 supplement, or replace computer equipment or enabling software
3080	3080	6 purchased or leased in the original investment that would have
3081	3081	7 qualified.
3082	3082	8 The Department of Commerce and Economic Opportunity shall
3083	3083	9 grant a certificate of exemption under this item (31) to
3084	3084	10 qualified data centers as defined by Section 605-1025 of the
3085	3085	11 Department of Commerce and Economic Opportunity Law of the
3086	3086	12 Civil Administrative Code of Illinois.
3087	3087	13 For the purposes of this item (31):
3088	3088	14 "Data center" means a building or a series of
3089	3089	15 buildings rehabilitated or constructed to house working
3090	3090	16 servers in one physical location or multiple sites within
3091	3091	17 the State of Illinois.
3092	3092	18 "Qualified tangible personal property" means:
3093	3093	19 electrical systems and equipment; climate control and
3094	3094	20 chilling equipment and systems; mechanical systems and
3095	3095	21 equipment; monitoring and secure systems; emergency
3096	3096	22 generators; hardware; computers; servers; data storage
3097	3097	23 devices; network connectivity equipment; racks; cabinets;
3098	3098	24 telecommunications cabling infrastructure; raised floor
3099	3099	25 systems; peripheral components or systems; software;
3100	3100	26 mechanical, electrical, or plumbing systems; battery
3101	3101
3102	3102
3103	3103
3104	3104
3105	3105
3106	3106	HB4987 - 83 - LRB103 34737 HLH 64585 b
3107	3107
3108	3108
3109	3109	HB4987- 84 -LRB103 34737 HLH 64585 b HB4987 - 84 - LRB103 34737 HLH 64585 b
3110	3110	HB4987 - 84 - LRB103 34737 HLH 64585 b
3111	3111	1 systems; cooling systems and towers; temperature control
3112	3112	2 systems; other cabling; and other data center
3113	3113	3 infrastructure equipment and systems necessary to operate
3114	3114	4 qualified tangible personal property, including fixtures;
3115	3115	5 and component parts of any of the foregoing, including
3116	3116	6 installation, maintenance, repair, refurbishment, and
3117	3117	7 replacement of qualified tangible personal property to
3118	3118	8 generate, transform, transmit, distribute, or manage
3119	3119	9 electricity necessary to operate qualified tangible
3120	3120	10 personal property; and all other tangible personal
3121	3121	11 property that is essential to the operations of a computer
3122	3122	12 data center. The term "qualified tangible personal
3123	3123	13 property" also includes building materials physically
3124	3124	14 incorporated into in to the qualifying data center. To
3125	3125	15 document the exemption allowed under this Section, the
3126	3126	16 retailer must obtain from the purchaser a copy of the
3127	3127	17 certificate of eligibility issued by the Department of
3128	3128	18 Commerce and Economic Opportunity.
3129	3129	19 This item (31) is exempt from the provisions of Section
3130	3130	20 3-75.
3131	3131	21 (32) Beginning July 1, 2022, breast pumps, breast pump
3132	3132	22 collection and storage supplies, and breast pump kits. This
3133	3133	23 item (32) is exempt from the provisions of Section 3-75. As
3134	3134	24 used in this item (32):
3135	3135	25 "Breast pump" means an electrically controlled or
3136	3136	26 manually controlled pump device designed or marketed to be
3137	3137
3138	3138
3139	3139
3140	3140
3141	3141
3142	3142	HB4987 - 84 - LRB103 34737 HLH 64585 b
3143	3143
3144	3144
3145	3145	HB4987- 85 -LRB103 34737 HLH 64585 b HB4987 - 85 - LRB103 34737 HLH 64585 b
3146	3146	HB4987 - 85 - LRB103 34737 HLH 64585 b
3147	3147	1 used to express milk from a human breast during lactation,
3148	3148	2 including the pump device and any battery, AC adapter, or
3149	3149	3 other power supply unit that is used to power the pump
3150	3150	4 device and is packaged and sold with the pump device at the
3151	3151	5 time of sale.
3152	3152	6 "Breast pump collection and storage supplies" means
3153	3153	7 items of tangible personal property designed or marketed
3154	3154	8 to be used in conjunction with a breast pump to collect
3155	3155	9 milk expressed from a human breast and to store collected
3156	3156	10 milk until it is ready for consumption.
3157	3157	11 "Breast pump collection and storage supplies"
3158	3158	12 includes, but is not limited to: breast shields and breast
3159	3159	13 shield connectors; breast pump tubes and tubing adapters;
3160	3160	14 breast pump valves and membranes; backflow protectors and
3161	3161	15 backflow protector adaptors; bottles and bottle caps
3162	3162	16 specific to the operation of the breast pump; and breast
3163	3163	17 milk storage bags.
3164	3164	18 "Breast pump collection and storage supplies" does not
3165	3165	19 include: (1) bottles and bottle caps not specific to the
3166	3166	20 operation of the breast pump; (2) breast pump travel bags
3167	3167	21 and other similar carrying accessories, including ice
3168	3168	22 packs, labels, and other similar products; (3) breast pump
3169	3169	23 cleaning supplies; (4) nursing bras, bra pads, breast
3170	3170	24 shells, and other similar products; and (5) creams,
3171	3171	25 ointments, and other similar products that relieve
3172	3172	26 breastfeeding-related symptoms or conditions of the
3173	3173
3174	3174
3175	3175
3176	3176
3177	3177
3178	3178	HB4987 - 85 - LRB103 34737 HLH 64585 b
3179	3179
3180	3180
3181	3181	HB4987- 86 -LRB103 34737 HLH 64585 b HB4987 - 86 - LRB103 34737 HLH 64585 b
3182	3182	HB4987 - 86 - LRB103 34737 HLH 64585 b
3183	3183	1 breasts or nipples, unless sold as part of a breast pump
3184	3184	2 kit that is pre-packaged by the breast pump manufacturer
3185	3185	3 or distributor.
3186	3186	4 "Breast pump kit" means a kit that: (1) contains no
3187	3187	5 more than a breast pump, breast pump collection and
3188	3188	6 storage supplies, a rechargeable battery for operating the
3189	3189	7 breast pump, a breastmilk cooler, bottle stands, ice
3190	3190	8 packs, and a breast pump carrying case; and (2) is
3191	3191	9 pre-packaged as a breast pump kit by the breast pump
3192	3192	10 manufacturer or distributor.
3193	3193	11 (33) Tangible personal property sold by or on behalf of
3194	3194	12 the State Treasurer pursuant to the Revised Uniform Unclaimed
3195	3195	13 Property Act. This item (33) is exempt from the provisions of
3196	3196	14 Section 3-75.
3197	3197	15 (34) Beginning on January 1, 2024, tangible personal
3198	3198	16 property purchased by an active duty member of the armed
3199	3199	17 forces of the United States who presents valid military
3200	3200	18 identification and purchases the property using a form of
3201	3201	19 payment where the federal government is the payor. The member
3202	3202	20 of the armed forces must complete, at the point of sale, a form
3203	3203	21 prescribed by the Department of Revenue documenting that the
3204	3204	22 transaction is eligible for the exemption under this
3205	3205	23 paragraph. Retailers must keep the form as documentation of
3206	3206	24 the exemption in their records for a period of not less than 6
3207	3207	25 years. "Armed forces of the United States" means the United
3208	3208	26 States Army, Navy, Air Force, Marine Corps, or Coast Guard.
3209	3209
3210	3210
3211	3211
3212	3212
3213	3213
3214	3214	HB4987 - 86 - LRB103 34737 HLH 64585 b
3215	3215
3216	3216
3217	3217	HB4987- 87 -LRB103 34737 HLH 64585 b HB4987 - 87 - LRB103 34737 HLH 64585 b
3218	3218	HB4987 - 87 - LRB103 34737 HLH 64585 b
3219	3219	1 This paragraph is exempt from the provisions of Section 3-75.
3220	3220	2 (35) Beginning on July 1, 2024, food prepared for
3221	3221	3 immediate consumption and transferred incident to a sale of
3222	3222	4 service subject to this Act or the Service Occupation Tax Act
3223	3223	5 by an entity licensed under the Hospital Licensing Act, the
3224	3224	6 Nursing Home Care Act, the Assisted Living and Shared Housing
3225	3225	7 Act, the ID/DD Community Care Act, the MC/DD Act, the
3226	3226	8 Specialized Mental Health Rehabilitation Act of 2013, or the
3227	3227	9 Child Care Act of 1969 or an entity that holds a permit issued
3228	3228	10 pursuant to the Life Care Facilities Act. This item (35) is
3229	3229	11 exempt from the provisions of Section 3-75.
3230	3230	12 (36) Beginning on July 1, 2024, food for human consumption
3231	3231	13 that is to be consumed off the premises where it is sold (other
3232	3232	14 than alcoholic beverages, food consisting of or infused with
3233	3233	15 adult use cannabis, soft drinks, and food that has been
3234	3234	16 prepared for immediate consumption). This item (36) is exempt
3235	3235	17 from the provisions of Section 3-75.
3236	3236	18 (Source: P.A. 102-16, eff. 6-17-21; 102-700, Article 70,
3237	3237	19 Section 70-10, eff. 4-19-22; 102-700, Article 75, Section
3238	3238	20 75-10, eff. 4-19-22; 102-1026, eff. 5-27-22; 103-9, Article 5,
3239	3239	21 Section 5-10, eff. 6-7-23; 103-9, Article 15, Section 15-10,
3240	3240	22 eff. 6-7-23; 103-154, eff. 6-30-23; 103-384, eff. 1-1-24;
3241	3241	23 revised 12-12-23.)
3242	3242	24 (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
3243	3243	25 Sec. 3-10. Rate of tax. Unless otherwise provided in this
3244	3244
3245	3245
3246	3246
3247	3247
3248	3248
3249	3249	HB4987 - 87 - LRB103 34737 HLH 64585 b
3250	3250
3251	3251
3252	3252	HB4987- 88 -LRB103 34737 HLH 64585 b HB4987 - 88 - LRB103 34737 HLH 64585 b
3253	3253	HB4987 - 88 - LRB103 34737 HLH 64585 b
3254	3254	1 Section, the tax imposed by this Act is at the rate of 6.25% of
3255	3255	2 the selling price of tangible personal property transferred as
3256	3256	3 an incident to the sale of service, but, for the purpose of
3257	3257	4 computing this tax, in no event shall the selling price be less
3258	3258	5 than the cost price of the property to the serviceman.
3259	3259	6 Beginning on July 1, 2000 and through December 31, 2000,
3260	3260	7 with respect to motor fuel, as defined in Section 1.1 of the
3261	3261	8 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
3262	3262	9 the Use Tax Act, the tax is imposed at the rate of 1.25%.
3263	3263	10 With respect to gasohol, as defined in the Use Tax Act, the
3264	3264	11 tax imposed by this Act applies to (i) 70% of the selling price
3265	3265	12 of property transferred as an incident to the sale of service
3266	3266	13 on or after January 1, 1990, and before July 1, 2003, (ii) 80%
3267	3267	14 of the selling price of property transferred as an incident to
3268	3268	15 the sale of service on or after July 1, 2003 and on or before
3269	3269	16 July 1, 2017, (iii) 100% of the selling price of property
3270	3270	17 transferred as an incident to the sale of service after July 1,
3271	3271	18 2017 and before January 1, 2024, (iv) 90% of the selling price
3272	3272	19 of property transferred as an incident to the sale of service
3273	3273	20 on or after January 1, 2024 and on or before December 31, 2028,
3274	3274	21 and (v) 100% of the selling price of property transferred as an
3275	3275	22 incident to the sale of service after December 31, 2028. If, at
3276	3276	23 any time, however, the tax under this Act on sales of gasohol,
3277	3277	24 as defined in the Use Tax Act, is imposed at the rate of 1.25%,
3278	3278	25 then the tax imposed by this Act applies to 100% of the
3279	3279	26 proceeds of sales of gasohol made during that time.
3280	3280
3281	3281
3282	3282
3283	3283
3284	3284
3285	3285	HB4987 - 88 - LRB103 34737 HLH 64585 b
3286	3286
3287	3287
3288	3288	HB4987- 89 -LRB103 34737 HLH 64585 b HB4987 - 89 - LRB103 34737 HLH 64585 b
3289	3289	HB4987 - 89 - LRB103 34737 HLH 64585 b
3290	3290	1 With respect to mid-range ethanol blends, as defined in
3291	3291	2 Section 3-44.3 of the Use Tax Act, the tax imposed by this Act
3292	3292	3 applies to (i) 80% of the selling price of property
3293	3293	4 transferred as an incident to the sale of service on or after
3294	3294	5 January 1, 2024 and on or before December 31, 2028 and (ii)
3295	3295	6 100% of the selling price of property transferred as an
3296	3296	7 incident to the sale of service after December 31, 2028. If, at
3297	3297	8 any time, however, the tax under this Act on sales of mid-range
3298	3298	9 ethanol blends is imposed at the rate of 1.25%, then the tax
3299	3299	10 imposed by this Act applies to 100% of the selling price of
3300	3300	11 mid-range ethanol blends transferred as an incident to the
3301	3301	12 sale of service during that time.
3302	3302	13 With respect to majority blended ethanol fuel, as defined
3303	3303	14 in the Use Tax Act, the tax imposed by this Act does not apply
3304	3304	15 to the selling price of property transferred as an incident to
3305	3305	16 the sale of service on or after July 1, 2003 and on or before
3306	3306	17 December 31, 2028 but applies to 100% of the selling price
3307	3307	18 thereafter.
3308	3308	19 With respect to biodiesel blends, as defined in the Use
3309	3309	20 Tax Act, with no less than 1% and no more than 10% biodiesel,
3310	3310	21 the tax imposed by this Act applies to (i) 80% of the selling
3311	3311	22 price of property transferred as an incident to the sale of
3312	3312	23 service on or after July 1, 2003 and on or before December 31,
3313	3313	24 2018 and (ii) 100% of the proceeds of the selling price after
3314	3314	25 December 31, 2018 and before January 1, 2024. On and after
3315	3315	26 January 1, 2024 and on or before December 31, 2030, the
3316	3316
3317	3317
3318	3318
3319	3319
3320	3320
3321	3321	HB4987 - 89 - LRB103 34737 HLH 64585 b
3322	3322
3323	3323
3324	3324	HB4987- 90 -LRB103 34737 HLH 64585 b HB4987 - 90 - LRB103 34737 HLH 64585 b
3325	3325	HB4987 - 90 - LRB103 34737 HLH 64585 b
3326	3326	1 taxation of biodiesel, renewable diesel, and biodiesel blends
3327	3327	2 shall be as provided in Section 3-5.1 of the Use Tax Act. If,
3328	3328	3 at any time, however, the tax under this Act on sales of
3329	3329	4 biodiesel blends, as defined in the Use Tax Act, with no less
3330	3330	5 than 1% and no more than 10% biodiesel is imposed at the rate
3331	3331	6 of 1.25%, then the tax imposed by this Act applies to 100% of
3332	3332	7 the proceeds of sales of biodiesel blends with no less than 1%
3333	3333	8 and no more than 10% biodiesel made during that time.
3334	3334	9 With respect to biodiesel, as defined in the Use Tax Act,
3335	3335	10 and biodiesel blends, as defined in the Use Tax Act, with more
3336	3336	11 than 10% but no more than 99% biodiesel, the tax imposed by
3337	3337	12 this Act does not apply to the proceeds of the selling price of
3338	3338	13 property transferred as an incident to the sale of service on
3339	3339	14 or after July 1, 2003 and on or before December 31, 2023. On
3340	3340	15 and after January 1, 2024 and on or before December 31, 2030,
3341	3341	16 the taxation of biodiesel, renewable diesel, and biodiesel
3342	3342	17 blends shall be as provided in Section 3-5.1 of the Use Tax
3343	3343	18 Act.
3344	3344	19 At the election of any registered serviceman made for each
3345	3345	20 fiscal year, sales of service in which the aggregate annual
3346	3346	21 cost price of tangible personal property transferred as an
3347	3347	22 incident to the sales of service is less than 35%, or 75% in
3348	3348	23 the case of servicemen transferring prescription drugs or
3349	3349	24 servicemen engaged in graphic arts production, of the
3350	3350	25 aggregate annual total gross receipts from all sales of
3351	3351	26 service, the tax imposed by this Act shall be based on the
3352	3352
3353	3353
3354	3354
3355	3355
3356	3356
3357	3357	HB4987 - 90 - LRB103 34737 HLH 64585 b
3358	3358
3359	3359
3360	3360	HB4987- 91 -LRB103 34737 HLH 64585 b HB4987 - 91 - LRB103 34737 HLH 64585 b
3361	3361	HB4987 - 91 - LRB103 34737 HLH 64585 b
3362	3362	1 serviceman's cost price of the tangible personal property
3363	3363	2 transferred as an incident to the sale of those services.
3364	3364	3 Until July 1, 2022 and from beginning again on July 1, 2023
3365	3365	4 through June 30, 2024, the tax shall be imposed at the rate of
3366	3366	5 1% on food prepared for immediate consumption and transferred
3367	3367	6 incident to a sale of service subject to this Act or the
3368	3368	7 Service Occupation Tax Act by an entity licensed under the
3369	3369	8 Hospital Licensing Act, the Nursing Home Care Act, the
3370	3370	9 Assisted Living and Shared Housing Act, the ID/DD Community
3371	3371	10 Care Act, the MC/DD Act, the Specialized Mental Health
3372	3372	11 Rehabilitation Act of 2013, or the Child Care Act of 1969, or
3373	3373	12 an entity that holds a permit issued pursuant to the Life Care
3374	3374	13 Facilities Act. Until July 1, 2022 and from beginning again on
3375	3375	14 July 1, 2023 through June 30, 2024, the tax shall also be
3376	3376	15 imposed at the rate of 1% on food for human consumption that is
3377	3377	16 to be consumed off the premises where it is sold (other than
3378	3378	17 alcoholic beverages, food consisting of or infused with adult
3379	3379	18 use cannabis, soft drinks, and food that has been prepared for
3380	3380	19 immediate consumption and is not otherwise included in this
3381	3381	20 paragraph).
3382	3382	21 From Beginning on July 1, 2022 through June 30, 2023, and
3383	3383	22 on and after July 1, 2024, and until July 1, 2023, the tax
3384	3384	23 shall be imposed at the rate of 0% on food prepared for
3385	3385	24 immediate consumption and transferred incident to a sale of
3386	3386	25 service subject to this Act or the Service Occupation Tax Act
3387	3387	26 by an entity licensed under the Hospital Licensing Act, the
3388	3388
3389	3389
3390	3390
3391	3391
3392	3392
3393	3393	HB4987 - 91 - LRB103 34737 HLH 64585 b
3394	3394
3395	3395
3396	3396	HB4987- 92 -LRB103 34737 HLH 64585 b HB4987 - 92 - LRB103 34737 HLH 64585 b
3397	3397	HB4987 - 92 - LRB103 34737 HLH 64585 b
3398	3398	1 Nursing Home Care Act, the Assisted Living and Shared Housing
3399	3399	2 Act, the ID/DD Community Care Act, the MC/DD Act, the
3400	3400	3 Specialized Mental Health Rehabilitation Act of 2013, or the
3401	3401	4 Child Care Act of 1969, or an entity that holds a permit issued
3402	3402	5 pursuant to the Life Care Facilities Act is exempt from the tax
3403	3403	6 under this Act. From Beginning on July 1, 2022 through June 30,
3404	3404	7 2023, and on and after July 1, 2024, and until July 1, 2023,
3405	3405	8 the tax shall also be imposed at the rate of 0% on food for
3406	3406	9 human consumption that is to be consumed off the premises
3407	3407	10 where it is sold (other than alcoholic beverages, food
3408	3408	11 consisting of or infused with adult use cannabis, soft drinks,
3409	3409	12 and food that has been prepared for immediate consumption and
3410	3410	13 is not otherwise included in this paragraph) is exempt from
3411	3411	14 the tax under this Act.
3412	3412	15 The tax shall also be imposed at the rate of 1% on
3413	3413	16 prescription and nonprescription medicines, drugs, medical
3414	3414	17 appliances, products classified as Class III medical devices
3415	3415	18 by the United States Food and Drug Administration that are
3416	3416	19 used for cancer treatment pursuant to a prescription, as well
3417	3417	20 as any accessories and components related to those devices,
3418	3418	21 modifications to a motor vehicle for the purpose of rendering
3419	3419	22 it usable by a person with a disability, and insulin, blood
3420	3420	23 sugar testing materials, syringes, and needles used by human
3421	3421	24 diabetics. For the purposes of this Section, until September
3422	3422	25 1, 2009: the term "soft drinks" means any complete, finished,
3423	3423	26 ready-to-use, non-alcoholic drink, whether carbonated or not,
3424	3424
3425	3425
3426	3426
3427	3427
3428	3428
3429	3429	HB4987 - 92 - LRB103 34737 HLH 64585 b
3430	3430
3431	3431
3432	3432	HB4987- 93 -LRB103 34737 HLH 64585 b HB4987 - 93 - LRB103 34737 HLH 64585 b
3433	3433	HB4987 - 93 - LRB103 34737 HLH 64585 b
3434	3434	1 including, but not limited to, soda water, cola, fruit juice,
3435	3435	2 vegetable juice, carbonated water, and all other preparations
3436	3436	3 commonly known as soft drinks of whatever kind or description
3437	3437	4 that are contained in any closed or sealed bottle, can,
3438	3438	5 carton, or container, regardless of size; but "soft drinks"
3439	3439	6 does not include coffee, tea, non-carbonated water, infant
3440	3440	7 formula, milk or milk products as defined in the Grade A
3441	3441	8 Pasteurized Milk and Milk Products Act, or drinks containing
3442	3442	9 50% or more natural fruit or vegetable juice.
3443	3443	10 Notwithstanding any other provisions of this Act,
3444	3444	11 beginning September 1, 2009, "soft drinks" means non-alcoholic
3445	3445	12 beverages that contain natural or artificial sweeteners. "Soft
3446	3446	13 drinks" does not include beverages that contain milk or milk
3447	3447	14 products, soy, rice or similar milk substitutes, or greater
3448	3448	15 than 50% of vegetable or fruit juice by volume.
3449	3449	16 Until August 1, 2009, and notwithstanding any other
3450	3450	17 provisions of this Act, "food for human consumption that is to
3451	3451	18 be consumed off the premises where it is sold" includes all
3452	3452	19 food sold through a vending machine, except soft drinks and
3453	3453	20 food products that are dispensed hot from a vending machine,
3454	3454	21 regardless of the location of the vending machine. Beginning
3455	3455	22 August 1, 2009, and notwithstanding any other provisions of
3456	3456	23 this Act, "food for human consumption that is to be consumed
3457	3457	24 off the premises where it is sold" includes all food sold
3458	3458	25 through a vending machine, except soft drinks, candy, and food
3459	3459	26 products that are dispensed hot from a vending machine,
3460	3460
3461	3461
3462	3462
3463	3463
3464	3464
3465	3465	HB4987 - 93 - LRB103 34737 HLH 64585 b
3466	3466
3467	3467
3468	3468	HB4987- 94 -LRB103 34737 HLH 64585 b HB4987 - 94 - LRB103 34737 HLH 64585 b
3469	3469	HB4987 - 94 - LRB103 34737 HLH 64585 b
3470	3470	1 regardless of the location of the vending machine.
3471	3471	2 Notwithstanding any other provisions of this Act,
3472	3472	3 beginning September 1, 2009, "food for human consumption that
3473	3473	4 is to be consumed off the premises where it is sold" does not
3474	3474	5 include candy. For purposes of this Section, "candy" means a
3475	3475	6 preparation of sugar, honey, or other natural or artificial
3476	3476	7 sweeteners in combination with chocolate, fruits, nuts or
3477	3477	8 other ingredients or flavorings in the form of bars, drops, or
3478	3478	9 pieces. "Candy" does not include any preparation that contains
3479	3479	10 flour or requires refrigeration.
3480	3480	11 Notwithstanding any other provisions of this Act,
3481	3481	12 beginning September 1, 2009, "nonprescription medicines and
3482	3482	13 drugs" does not include grooming and hygiene products. For
3483	3483	14 purposes of this Section, "grooming and hygiene products"
3484	3484	15 includes, but is not limited to, soaps and cleaning solutions,
3485	3485	16 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
3486	3486	17 lotions and screens, unless those products are available by
3487	3487	18 prescription only, regardless of whether the products meet the
3488	3488	19 definition of "over-the-counter-drugs". For the purposes of
3489	3489	20 this paragraph, "over-the-counter-drug" means a drug for human
3490	3490	21 use that contains a label that identifies the product as a drug
3491	3491	22 as required by 21 CFR 201.66. The "over-the-counter-drug"
3492	3492	23 label includes:
3493	3493	24 (A) a "Drug Facts" panel; or
3494	3494	25 (B) a statement of the "active ingredient(s)" with a
3495	3495	26 list of those ingredients contained in the compound,
3496	3496
3497	3497
3498	3498
3499	3499
3500	3500
3501	3501	HB4987 - 94 - LRB103 34737 HLH 64585 b
3502	3502
3503	3503
3504	3504	HB4987- 95 -LRB103 34737 HLH 64585 b HB4987 - 95 - LRB103 34737 HLH 64585 b
3505	3505	HB4987 - 95 - LRB103 34737 HLH 64585 b
3506	3506	1 substance or preparation.
3507	3507	2 Beginning on January 1, 2014 (the effective date of Public
3508	3508	3 Act 98-122), "prescription and nonprescription medicines and
3509	3509	4 drugs" includes medical cannabis purchased from a registered
3510	3510	5 dispensing organization under the Compassionate Use of Medical
3511	3511	6 Cannabis Program Act.
3512	3512	7 As used in this Section, "adult use cannabis" means
3513	3513	8 cannabis subject to tax under the Cannabis Cultivation
3514	3514	9 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
3515	3515	10 and does not include cannabis subject to tax under the
3516	3516	11 Compassionate Use of Medical Cannabis Program Act.
3517	3517	12 If the property that is acquired from a serviceman is
3518	3518	13 acquired outside Illinois and used outside Illinois before
3519	3519	14 being brought to Illinois for use here and is taxable under
3520	3520	15 this Act, the "selling price" on which the tax is computed
3521	3521	16 shall be reduced by an amount that represents a reasonable
3522	3522	17 allowance for depreciation for the period of prior
3523	3523	18 out-of-state use.
3524	3524	19 (Source: P.A. 102-4, eff. 4-27-21; 102-16, eff. 6-17-21;
3525	3525	20 102-700, Article 20, Section 20-10, eff. 4-19-22; 102-700,
3526	3526	21 Article 60, Section 60-20, eff. 4-19-22; 103-9, eff. 6-7-23;
3527	3527	22 103-154, eff. 6-30-23.)
3528	3528	23 (35 ILCS 110/9) (from Ch. 120, par. 439.39)
3529	3529	24 Sec. 9. Each serviceman required or authorized to collect
3530	3530	25 the tax herein imposed shall pay to the Department the amount
3531	3531
3532	3532
3533	3533
3534	3534
3535	3535
3536	3536	HB4987 - 95 - LRB103 34737 HLH 64585 b
3537	3537
3538	3538
3539	3539	HB4987- 96 -LRB103 34737 HLH 64585 b HB4987 - 96 - LRB103 34737 HLH 64585 b
3540	3540	HB4987 - 96 - LRB103 34737 HLH 64585 b
3541	3541	1 of such tax (except as otherwise provided) at the time when he
3542	3542	2 is required to file his return for the period during which such
3543	3543	3 tax was collected, less a discount of 2.1% prior to January 1,
3544	3544	4 1990 and 1.75% on and after January 1, 1990, or $5 per calendar
3545	3545	5 year, whichever is greater, which is allowed to reimburse the
3546	3546	6 serviceman for expenses incurred in collecting the tax,
3547	3547	7 keeping records, preparing and filing returns, remitting the
3548	3548	8 tax and supplying data to the Department on request. When
3549	3549	9 determining the discount allowed under this Section,
3550	3550	10 servicemen shall include the amount of tax that would have
3551	3551	11 been due at the 1% rate but for the 0% rate imposed under this
3552	3552	12 amendatory Act of the 102nd General Assembly. The discount
3553	3553	13 under this Section is not allowed for the 1.25% portion of
3554	3554	14 taxes paid on aviation fuel that is subject to the revenue use
3555	3555	15 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
3556	3556	16 discount allowed under this Section is allowed only for
3557	3557	17 returns that are filed in the manner required by this Act. The
3558	3558	18 Department may disallow the discount for servicemen whose
3559	3559	19 certificate of registration is revoked at the time the return
3560	3560	20 is filed, but only if the Department's decision to revoke the
3561	3561	21 certificate of registration has become final. A serviceman
3562	3562	22 need not remit that part of any tax collected by him to the
3563	3563	23 extent that he is required to pay and does pay the tax imposed
3564	3564	24 by the Service Occupation Tax Act with respect to his sale of
3565	3565	25 service involving the incidental transfer by him of the same
3566	3566	26 property.
3567	3567
3568	3568
3569	3569
3570	3570
3571	3571
3572	3572	HB4987 - 96 - LRB103 34737 HLH 64585 b
3573	3573
3574	3574
3575	3575	HB4987- 97 -LRB103 34737 HLH 64585 b HB4987 - 97 - LRB103 34737 HLH 64585 b
3576	3576	HB4987 - 97 - LRB103 34737 HLH 64585 b
3577	3577	1 Except as provided hereinafter in this Section, on or
3578	3578	2 before the twentieth day of each calendar month, such
3579	3579	3 serviceman shall file a return for the preceding calendar
3580	3580	4 month in accordance with reasonable Rules and Regulations to
3581	3581	5 be promulgated by the Department. Such return shall be filed
3582	3582	6 on a form prescribed by the Department and shall contain such
3583	3583	7 information as the Department may reasonably require. The
3584	3584	8 return shall include the gross receipts which were received
3585	3585	9 during the preceding calendar month or quarter on the
3586	3586	10 following items upon which tax would have been due but for the
3587	3587	11 0% rate imposed under this amendatory Act of the 102nd General
3588	3588	12 Assembly: (i) food for human consumption that is to be
3589	3589	13 consumed off the premises where it is sold (other than
3590	3590	14 alcoholic beverages, food consisting of or infused with adult
3591	3591	15 use cannabis, soft drinks, and food that has been prepared for
3592	3592	16 immediate consumption); and (ii) food prepared for immediate
3593	3593	17 consumption and transferred incident to a sale of service
3594	3594	18 subject to this Act or the Service Occupation Tax Act by an
3595	3595	19 entity licensed under the Hospital Licensing Act, the Nursing
3596	3596	20 Home Care Act, the Assisted Living and Shared Housing Act, the
3597	3597	21 ID/DD Community Care Act, the MC/DD Act, the Specialized
3598	3598	22 Mental Health Rehabilitation Act of 2013, or the Child Care
3599	3599	23 Act of 1969, or an entity that holds a permit issued pursuant
3600	3600	24 to the Life Care Facilities Act. The return shall also include
3601	3601	25 the amount of tax that would have been due on the items listed
3602	3602	26 in the previous sentence but for the 0% rate imposed under this
3603	3603
3604	3604
3605	3605
3606	3606
3607	3607
3608	3608	HB4987 - 97 - LRB103 34737 HLH 64585 b
3609	3609
3610	3610
3611	3611	HB4987- 98 -LRB103 34737 HLH 64585 b HB4987 - 98 - LRB103 34737 HLH 64585 b
3612	3612	HB4987 - 98 - LRB103 34737 HLH 64585 b
3613	3613	1 amendatory Act of the 102nd General Assembly.
3614	3614	2 On and after January 1, 2018, with respect to servicemen
3615	3615	3 whose annual gross receipts average $20,000 or more, all
3616	3616	4 returns required to be filed pursuant to this Act shall be
3617	3617	5 filed electronically. Servicemen who demonstrate that they do
3618	3618	6 not have access to the Internet or demonstrate hardship in
3619	3619	7 filing electronically may petition the Department to waive the
3620	3620	8 electronic filing requirement.
3621	3621	9 The Department may require returns to be filed on a
3622	3622	10 quarterly basis. If so required, a return for each calendar
3623	3623	11 quarter shall be filed on or before the twentieth day of the
3624	3624	12 calendar month following the end of such calendar quarter. The
3625	3625	13 taxpayer shall also file a return with the Department for each
3626	3626	14 of the first two months of each calendar quarter, on or before
3627	3627	15 the twentieth day of the following calendar month, stating:
3628	3628	16 1. The name of the seller;
3629	3629	17 2. The address of the principal place of business from
3630	3630	18 which he engages in business as a serviceman in this
3631	3631	19 State;
3632	3632	20 3. The total amount of taxable receipts received by
3633	3633	21 him during the preceding calendar month, including
3634	3634	22 receipts from charge and time sales, but less all
3635	3635	23 deductions allowed by law;
3636	3636	24 4. The amount of credit provided in Section 2d of this
3637	3637	25 Act;
3638	3638	26 5. The amount of tax due;
3639	3639
3640	3640
3641	3641
3642	3642
3643	3643
3644	3644	HB4987 - 98 - LRB103 34737 HLH 64585 b
3645	3645
3646	3646
3647	3647	HB4987- 99 -LRB103 34737 HLH 64585 b HB4987 - 99 - LRB103 34737 HLH 64585 b
3648	3648	HB4987 - 99 - LRB103 34737 HLH 64585 b
3649	3649	1 5-5. The signature of the taxpayer; and
3650	3650	2 6. Such other reasonable information as the Department
3651	3651	3 may require.
3652	3652	4 Each serviceman required or authorized to collect the tax
3653	3653	5 imposed by this Act on aviation fuel transferred as an
3654	3654	6 incident of a sale of service in this State during the
3655	3655	7 preceding calendar month shall, instead of reporting and
3656	3656	8 paying tax on aviation fuel as otherwise required by this
3657	3657	9 Section, report and pay such tax on a separate aviation fuel
3658	3658	10 tax return. The requirements related to the return shall be as
3659	3659	11 otherwise provided in this Section. Notwithstanding any other
3660	3660	12 provisions of this Act to the contrary, servicemen collecting
3661	3661	13 tax on aviation fuel shall file all aviation fuel tax returns
3662	3662	14 and shall make all aviation fuel tax payments by electronic
3663	3663	15 means in the manner and form required by the Department. For
3664	3664	16 purposes of this Section, "aviation fuel" means jet fuel and
3665	3665	17 aviation gasoline.
3666	3666	18 If a taxpayer fails to sign a return within 30 days after
3667	3667	19 the proper notice and demand for signature by the Department,
3668	3668	20 the return shall be considered valid and any amount shown to be
3669	3669	21 due on the return shall be deemed assessed.
3670	3670	22 Notwithstanding any other provision of this Act to the
3671	3671	23 contrary, servicemen subject to tax on cannabis shall file all
3672	3672	24 cannabis tax returns and shall make all cannabis tax payments
3673	3673	25 by electronic means in the manner and form required by the
3674	3674	26 Department.
3675	3675
3676	3676
3677	3677
3678	3678
3679	3679
3680	3680	HB4987 - 99 - LRB103 34737 HLH 64585 b
3681	3681
3682	3682
3683	3683	HB4987- 100 -LRB103 34737 HLH 64585 b HB4987 - 100 - LRB103 34737 HLH 64585 b
3684	3684	HB4987 - 100 - LRB103 34737 HLH 64585 b
3685	3685	1 Beginning October 1, 1993, a taxpayer who has an average
3686	3686	2 monthly tax liability of $150,000 or more shall make all
3687	3687	3 payments required by rules of the Department by electronic
3688	3688	4 funds transfer. Beginning October 1, 1994, a taxpayer who has
3689	3689	5 an average monthly tax liability of $100,000 or more shall
3690	3690	6 make all payments required by rules of the Department by
3691	3691	7 electronic funds transfer. Beginning October 1, 1995, a
3692	3692	8 taxpayer who has an average monthly tax liability of $50,000
3693	3693	9 or more shall make all payments required by rules of the
3694	3694	10 Department by electronic funds transfer. Beginning October 1,
3695	3695	11 2000, a taxpayer who has an annual tax liability of $200,000 or
3696	3696	12 more shall make all payments required by rules of the
3697	3697	13 Department by electronic funds transfer. The term "annual tax
3698	3698	14 liability" shall be the sum of the taxpayer's liabilities
3699	3699	15 under this Act, and under all other State and local occupation
3700	3700	16 and use tax laws administered by the Department, for the
3701	3701	17 immediately preceding calendar year. The term "average monthly
3702	3702	18 tax liability" means the sum of the taxpayer's liabilities
3703	3703	19 under this Act, and under all other State and local occupation
3704	3704	20 and use tax laws administered by the Department, for the
3705	3705	21 immediately preceding calendar year divided by 12. Beginning
3706	3706	22 on October 1, 2002, a taxpayer who has a tax liability in the
3707	3707	23 amount set forth in subsection (b) of Section 2505-210 of the
3708	3708	24 Department of Revenue Law shall make all payments required by
3709	3709	25 rules of the Department by electronic funds transfer.
3710	3710	26 Before August 1 of each year beginning in 1993, the
3711	3711
3712	3712
3713	3713
3714	3714
3715	3715
3716	3716	HB4987 - 100 - LRB103 34737 HLH 64585 b
3717	3717
3718	3718
3719	3719	HB4987- 101 -LRB103 34737 HLH 64585 b HB4987 - 101 - LRB103 34737 HLH 64585 b
3720	3720	HB4987 - 101 - LRB103 34737 HLH 64585 b
3721	3721	1 Department shall notify all taxpayers required to make
3722	3722	2 payments by electronic funds transfer. All taxpayers required
3723	3723	3 to make payments by electronic funds transfer shall make those
3724	3724	4 payments for a minimum of one year beginning on October 1.
3725	3725	5 Any taxpayer not required to make payments by electronic
3726	3726	6 funds transfer may make payments by electronic funds transfer
3727	3727	7 with the permission of the Department.
3728	3728	8 All taxpayers required to make payment by electronic funds
3729	3729	9 transfer and any taxpayers authorized to voluntarily make
3730	3730	10 payments by electronic funds transfer shall make those
3731	3731	11 payments in the manner authorized by the Department.
3732	3732	12 The Department shall adopt such rules as are necessary to
3733	3733	13 effectuate a program of electronic funds transfer and the
3734	3734	14 requirements of this Section.
3735	3735	15 If the serviceman is otherwise required to file a monthly
3736	3736	16 return and if the serviceman's average monthly tax liability
3737	3737	17 to the Department does not exceed $200, the Department may
3738	3738	18 authorize his returns to be filed on a quarter annual basis,
3739	3739	19 with the return for January, February and March of a given year
3740	3740	20 being due by April 20 of such year; with the return for April,
3741	3741	21 May and June of a given year being due by July 20 of such year;
3742	3742	22 with the return for July, August and September of a given year
3743	3743	23 being due by October 20 of such year, and with the return for
3744	3744	24 October, November and December of a given year being due by
3745	3745	25 January 20 of the following year.
3746	3746	26 If the serviceman is otherwise required to file a monthly
3747	3747
3748	3748
3749	3749
3750	3750
3751	3751
3752	3752	HB4987 - 101 - LRB103 34737 HLH 64585 b
3753	3753
3754	3754
3755	3755	HB4987- 102 -LRB103 34737 HLH 64585 b HB4987 - 102 - LRB103 34737 HLH 64585 b
3756	3756	HB4987 - 102 - LRB103 34737 HLH 64585 b
3757	3757	1 or quarterly return and if the serviceman's average monthly
3758	3758	2 tax liability to the Department does not exceed $50, the
3759	3759	3 Department may authorize his returns to be filed on an annual
3760	3760	4 basis, with the return for a given year being due by January 20
3761	3761	5 of the following year.
3762	3762	6 Such quarter annual and annual returns, as to form and
3763	3763	7 substance, shall be subject to the same requirements as
3764	3764	8 monthly returns.
3765	3765	9 Notwithstanding any other provision in this Act concerning
3766	3766	10 the time within which a serviceman may file his return, in the
3767	3767	11 case of any serviceman who ceases to engage in a kind of
3768	3768	12 business which makes him responsible for filing returns under
3769	3769	13 this Act, such serviceman shall file a final return under this
3770	3770	14 Act with the Department not more than 1 month after
3771	3771	15 discontinuing such business.
3772	3772	16 Where a serviceman collects the tax with respect to the
3773	3773	17 selling price of property which he sells and the purchaser
3774	3774	18 thereafter returns such property and the serviceman refunds
3775	3775	19 the selling price thereof to the purchaser, such serviceman
3776	3776	20 shall also refund, to the purchaser, the tax so collected from
3777	3777	21 the purchaser. When filing his return for the period in which
3778	3778	22 he refunds such tax to the purchaser, the serviceman may
3779	3779	23 deduct the amount of the tax so refunded by him to the
3780	3780	24 purchaser from any other Service Use Tax, Service Occupation
3781	3781	25 Tax, retailers' occupation tax or use tax which such
3782	3782	26 serviceman may be required to pay or remit to the Department,
3783	3783
3784	3784
3785	3785
3786	3786
3787	3787
3788	3788	HB4987 - 102 - LRB103 34737 HLH 64585 b
3789	3789
3790	3790
3791	3791	HB4987- 103 -LRB103 34737 HLH 64585 b HB4987 - 103 - LRB103 34737 HLH 64585 b
3792	3792	HB4987 - 103 - LRB103 34737 HLH 64585 b
3793	3793	1 as shown by such return, provided that the amount of the tax to
3794	3794	2 be deducted shall previously have been remitted to the
3795	3795	3 Department by such serviceman. If the serviceman shall not
3796	3796	4 previously have remitted the amount of such tax to the
3797	3797	5 Department, he shall be entitled to no deduction hereunder
3798	3798	6 upon refunding such tax to the purchaser.
3799	3799	7 Any serviceman filing a return hereunder shall also
3800	3800	8 include the total tax upon the selling price of tangible
3801	3801	9 personal property purchased for use by him as an incident to a
3802	3802	10 sale of service, and such serviceman shall remit the amount of
3803	3803	11 such tax to the Department when filing such return.
3804	3804	12 If experience indicates such action to be practicable, the
3805	3805	13 Department may prescribe and furnish a combination or joint
3806	3806	14 return which will enable servicemen, who are required to file
3807	3807	15 returns hereunder and also under the Service Occupation Tax
3808	3808	16 Act, to furnish all the return information required by both
3809	3809	17 Acts on the one form.
3810	3810	18 Where the serviceman has more than one business registered
3811	3811	19 with the Department under separate registration hereunder,
3812	3812	20 such serviceman shall not file each return that is due as a
3813	3813	21 single return covering all such registered businesses, but
3814	3814	22 shall file separate returns for each such registered business.
3815	3815	23 Beginning January 1, 1990, each month the Department shall
3816	3816	24 pay into the State and Local Tax Reform Fund, a special fund in
3817	3817	25 the State Treasury, the net revenue realized for the preceding
3818	3818	26 month from the 1% tax imposed under this Act.
3819	3819
3820	3820
3821	3821
3822	3822
3823	3823
3824	3824	HB4987 - 103 - LRB103 34737 HLH 64585 b
3825	3825
3826	3826
3827	3827	HB4987- 104 -LRB103 34737 HLH 64585 b HB4987 - 104 - LRB103 34737 HLH 64585 b
3828	3828	HB4987 - 104 - LRB103 34737 HLH 64585 b
3829	3829	1 Beginning August 1, 2024, each month the State Comptroller
3830	3830	2 shall order transferred and the State Treasurer shall transfer
3831	3831	3 from the General Revenue Fund to the State and Local Tax Reform
3832	3832	4 Fund an amount equal to the net revenue that would have been
3833	3833	5 realized during the preceding month from sales of the items
3834	3834	6 described in items (35) and (36) of Section 3-5 if the tax on
3835	3835	7 those items had been imposed at the rate of 1%.
3836	3836	8 Beginning January 1, 1990, each month the Department shall
3837	3837	9 pay into the State and Local Sales Tax Reform Fund 20% of the
3838	3838	10 net revenue realized for the preceding month from the 6.25%
3839	3839	11 general rate on transfers of tangible personal property, other
3840	3840	12 than (i) tangible personal property which is purchased outside
3841	3841	13 Illinois at retail from a retailer and which is titled or
3842	3842	14 registered by an agency of this State's government and (ii)
3843	3843	15 aviation fuel sold on or after December 1, 2019. This
3844	3844	16 exception for aviation fuel only applies for so long as the
3845	3845	17 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
3846	3846	18 47133 are binding on the State.
3847	3847	19 For aviation fuel sold on or after December 1, 2019, each
3848	3848	20 month the Department shall pay into the State Aviation Program
3849	3849	21 Fund 20% of the net revenue realized for the preceding month
3850	3850	22 from the 6.25% general rate on the selling price of aviation
3851	3851	23 fuel, less an amount estimated by the Department to be
3852	3852	24 required for refunds of the 20% portion of the tax on aviation
3853	3853	25 fuel under this Act, which amount shall be deposited into the
3854	3854	26 Aviation Fuel Sales Tax Refund Fund. The Department shall only
3855	3855
3856	3856
3857	3857
3858	3858
3859	3859
3860	3860	HB4987 - 104 - LRB103 34737 HLH 64585 b
3861	3861
3862	3862
3863	3863	HB4987- 105 -LRB103 34737 HLH 64585 b HB4987 - 105 - LRB103 34737 HLH 64585 b
3864	3864	HB4987 - 105 - LRB103 34737 HLH 64585 b
3865	3865	1 pay moneys into the State Aviation Program Fund and the
3866	3866	2 Aviation Fuel Sales Tax Refund Fund under this Act for so long
3867	3867	3 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
3868	3868	4 U.S.C. 47133 are binding on the State.
3869	3869	5 Beginning August 1, 2000, each month the Department shall
3870	3870	6 pay into the State and Local Sales Tax Reform Fund 100% of the
3871	3871	7 net revenue realized for the preceding month from the 1.25%
3872	3872	8 rate on the selling price of motor fuel and gasohol.
3873	3873	9 Beginning October 1, 2009, each month the Department shall
3874	3874	10 pay into the Capital Projects Fund an amount that is equal to
3875	3875	11 an amount estimated by the Department to represent 80% of the
3876	3876	12 net revenue realized for the preceding month from the sale of
3877	3877	13 candy, grooming and hygiene products, and soft drinks that had
3878	3878	14 been taxed at a rate of 1% prior to September 1, 2009 but that
3879	3879	15 are now taxed at 6.25%.
3880	3880	16 Beginning July 1, 2013, each month the Department shall
3881	3881	17 pay into the Underground Storage Tank Fund from the proceeds
3882	3882	18 collected under this Act, the Use Tax Act, the Service
3883	3883	19 Occupation Tax Act, and the Retailers' Occupation Tax Act an
3884	3884	20 amount equal to the average monthly deficit in the Underground
3885	3885	21 Storage Tank Fund during the prior year, as certified annually
3886	3886	22 by the Illinois Environmental Protection Agency, but the total
3887	3887	23 payment into the Underground Storage Tank Fund under this Act,
3888	3888	24 the Use Tax Act, the Service Occupation Tax Act, and the
3889	3889	25 Retailers' Occupation Tax Act shall not exceed $18,000,000 in
3890	3890	26 any State fiscal year. As used in this paragraph, the "average
3891	3891
3892	3892
3893	3893
3894	3894
3895	3895
3896	3896	HB4987 - 105 - LRB103 34737 HLH 64585 b
3897	3897
3898	3898
3899	3899	HB4987- 106 -LRB103 34737 HLH 64585 b HB4987 - 106 - LRB103 34737 HLH 64585 b
3900	3900	HB4987 - 106 - LRB103 34737 HLH 64585 b
3901	3901	1 monthly deficit" shall be equal to the difference between the
3902	3902	2 average monthly claims for payment by the fund and the average
3903	3903	3 monthly revenues deposited into the fund, excluding payments
3904	3904	4 made pursuant to this paragraph.
3905	3905	5 Beginning July 1, 2015, of the remainder of the moneys
3906	3906	6 received by the Department under the Use Tax Act, this Act, the
3907	3907	7 Service Occupation Tax Act, and the Retailers' Occupation Tax
3908	3908	8 Act, each month the Department shall deposit $500,000 into the
3909	3909	9 State Crime Laboratory Fund.
3910	3910	10 Of the remainder of the moneys received by the Department
3911	3911	11 pursuant to this Act, (a) 1.75% thereof shall be paid into the
3912	3912	12 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
3913	3913	13 and after July 1, 1989, 3.8% thereof shall be paid into the
3914	3914	14 Build Illinois Fund; provided, however, that if in any fiscal
3915	3915	15 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
3916	3916	16 may be, of the moneys received by the Department and required
3917	3917	17 to be paid into the Build Illinois Fund pursuant to Section 3
3918	3918	18 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
3919	3919	19 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
3920	3920	20 Service Occupation Tax Act, such Acts being hereinafter called
3921	3921	21 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
3922	3922	22 may be, of moneys being hereinafter called the "Tax Act
3923	3923	23 Amount", and (2) the amount transferred to the Build Illinois
3924	3924	24 Fund from the State and Local Sales Tax Reform Fund shall be
3925	3925	25 less than the Annual Specified Amount (as defined in Section 3
3926	3926	26 of the Retailers' Occupation Tax Act), an amount equal to the
3927	3927
3928	3928
3929	3929
3930	3930
3931	3931
3932	3932	HB4987 - 106 - LRB103 34737 HLH 64585 b
3933	3933
3934	3934
3935	3935	HB4987- 107 -LRB103 34737 HLH 64585 b HB4987 - 107 - LRB103 34737 HLH 64585 b
3936	3936	HB4987 - 107 - LRB103 34737 HLH 64585 b
3937	3937	1 difference shall be immediately paid into the Build Illinois
3938	3938	2 Fund from other moneys received by the Department pursuant to
3939	3939	3 the Tax Acts; and further provided, that if on the last
3940	3940	4 business day of any month the sum of (1) the Tax Act Amount
3941	3941	5 required to be deposited into the Build Illinois Bond Account
3942	3942	6 in the Build Illinois Fund during such month and (2) the amount
3943	3943	7 transferred during such month to the Build Illinois Fund from
3944	3944	8 the State and Local Sales Tax Reform Fund shall have been less
3945	3945	9 than 1/12 of the Annual Specified Amount, an amount equal to
3946	3946	10 the difference shall be immediately paid into the Build
3947	3947	11 Illinois Fund from other moneys received by the Department
3948	3948	12 pursuant to the Tax Acts; and, further provided, that in no
3949	3949	13 event shall the payments required under the preceding proviso
3950	3950	14 result in aggregate payments into the Build Illinois Fund
3951	3951	15 pursuant to this clause (b) for any fiscal year in excess of
3952	3952	16 the greater of (i) the Tax Act Amount or (ii) the Annual
3953	3953	17 Specified Amount for such fiscal year; and, further provided,
3954	3954	18 that the amounts payable into the Build Illinois Fund under
3955	3955	19 this clause (b) shall be payable only until such time as the
3956	3956	20 aggregate amount on deposit under each trust indenture
3957	3957	21 securing Bonds issued and outstanding pursuant to the Build
3958	3958	22 Illinois Bond Act is sufficient, taking into account any
3959	3959	23 future investment income, to fully provide, in accordance with
3960	3960	24 such indenture, for the defeasance of or the payment of the
3961	3961	25 principal of, premium, if any, and interest on the Bonds
3962	3962	26 secured by such indenture and on any Bonds expected to be
3963	3963
3964	3964
3965	3965
3966	3966
3967	3967
3968	3968	HB4987 - 107 - LRB103 34737 HLH 64585 b
3969	3969
3970	3970
3971	3971	HB4987- 108 -LRB103 34737 HLH 64585 b HB4987 - 108 - LRB103 34737 HLH 64585 b
3972	3972	HB4987 - 108 - LRB103 34737 HLH 64585 b
3973	3973	1 issued thereafter and all fees and costs payable with respect
3974	3974	2 thereto, all as certified by the Director of the Bureau of the
3975	3975	3 Budget (now Governor's Office of Management and Budget). If on
3976	3976	4 the last business day of any month in which Bonds are
3977	3977	5 outstanding pursuant to the Build Illinois Bond Act, the
3978	3978	6 aggregate of the moneys deposited in the Build Illinois Bond
3979	3979	7 Account in the Build Illinois Fund in such month shall be less
3980	3980	8 than the amount required to be transferred in such month from
3981	3981	9 the Build Illinois Bond Account to the Build Illinois Bond
3982	3982	10 Retirement and Interest Fund pursuant to Section 13 of the
3983	3983	11 Build Illinois Bond Act, an amount equal to such deficiency
3984	3984	12 shall be immediately paid from other moneys received by the
3985	3985	13 Department pursuant to the Tax Acts to the Build Illinois
3986	3986	14 Fund; provided, however, that any amounts paid to the Build
3987	3987	15 Illinois Fund in any fiscal year pursuant to this sentence
3988	3988	16 shall be deemed to constitute payments pursuant to clause (b)
3989	3989	17 of the preceding sentence and shall reduce the amount
3990	3990	18 otherwise payable for such fiscal year pursuant to clause (b)
3991	3991	19 of the preceding sentence. The moneys received by the
3992	3992	20 Department pursuant to this Act and required to be deposited
3993	3993	21 into the Build Illinois Fund are subject to the pledge, claim
3994	3994	22 and charge set forth in Section 12 of the Build Illinois Bond
3995	3995	23 Act.
3996	3996	24 Subject to payment of amounts into the Build Illinois Fund
3997	3997	25 as provided in the preceding paragraph or in any amendment
3998	3998	26 thereto hereafter enacted, the following specified monthly
3999	3999
4000	4000
4001	4001
4002	4002
4003	4003
4004	4004	HB4987 - 108 - LRB103 34737 HLH 64585 b
4005	4005
4006	4006
4007	4007	HB4987- 109 -LRB103 34737 HLH 64585 b HB4987 - 109 - LRB103 34737 HLH 64585 b
4008	4008	HB4987 - 109 - LRB103 34737 HLH 64585 b
4009	4009	1 installment of the amount requested in the certificate of the
4010	4010	2 Chairman of the Metropolitan Pier and Exposition Authority
4011	4011	3 provided under Section 8.25f of the State Finance Act, but not
4012	4012	4 in excess of the sums designated as "Total Deposit", shall be
4013	4013	5 deposited in the aggregate from collections under Section 9 of
4014	4014	6 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
4015	4015	7 9 of the Service Occupation Tax Act, and Section 3 of the
4016	4016	8 Retailers' Occupation Tax Act into the McCormick Place
4017	4017	9 Expansion Project Fund in the specified fiscal years.
4018	4018	10Fiscal YearTotal Deposit111993 $0121994 53,000,000131995 58,000,000141996 61,000,000151997 64,000,000161998 68,000,000171999 71,000,000182000 75,000,000192001 80,000,000202002 93,000,000212003 99,000,000222004103,000,000232005108,000,000242006113,000,000252007119,000,000 10 Fiscal Year Total Deposit 11 1993 $0 12 1994 53,000,000 13 1995 58,000,000 14 1996 61,000,000 15 1997 64,000,000 16 1998 68,000,000 17 1999 71,000,000 18 2000 75,000,000 19 2001 80,000,000 20 2002 93,000,000 21 2003 99,000,000 22 2004 103,000,000 23 2005 108,000,000 24 2006 113,000,000 25 2007 119,000,000
4019	4019	10 Fiscal Year Total Deposit
4020	4020	11 1993 $0
4021	4021	12 1994 53,000,000
4022	4022	13 1995 58,000,000
4023	4023	14 1996 61,000,000
4024	4024	15 1997 64,000,000
4025	4025	16 1998 68,000,000
4026	4026	17 1999 71,000,000
4027	4027	18 2000 75,000,000
4028	4028	19 2001 80,000,000
4029	4029	20 2002 93,000,000
4030	4030	21 2003 99,000,000
4031	4031	22 2004 103,000,000
4032	4032	23 2005 108,000,000
4033	4033	24 2006 113,000,000
4034	4034	25 2007 119,000,000
4035	4035
4036	4036
4037	4037
4038	4038
4039	4039
4040	4040	HB4987 - 109 - LRB103 34737 HLH 64585 b
4041	4041
4042	4042
4043	4043	10 Fiscal Year Total Deposit
4044	4044	11 1993 $0
4045	4045	12 1994 53,000,000
4046	4046	13 1995 58,000,000
4047	4047	14 1996 61,000,000
4048	4048	15 1997 64,000,000
4049	4049	16 1998 68,000,000
4050	4050	17 1999 71,000,000
4051	4051	18 2000 75,000,000
4052	4052	19 2001 80,000,000
4053	4053	20 2002 93,000,000
4054	4054	21 2003 99,000,000
4055	4055	22 2004 103,000,000
4056	4056	23 2005 108,000,000
4057	4057	24 2006 113,000,000
4058	4058	25 2007 119,000,000
4059	4059
4060	4060
4061	4061	HB4987- 110 -LRB103 34737 HLH 64585 b HB4987 - 110 - LRB103 34737 HLH 64585 b
4062	4062	HB4987 - 110 - LRB103 34737 HLH 64585 b
4063	4063	12008126,000,00022009132,000,00032010139,000,00042011146,000,00052012153,000,00062013161,000,00072014170,000,00082015179,000,00092016189,000,000102017199,000,000112018210,000,000122019221,000,000132020233,000,000142021300,000,000 152022300,000,000162023300,000,000172024 300,000,000182025 300,000,000192026 300,000,000202027 375,000,000212028 375,000,000222029 375,000,000232030 375,000,000242031 375,000,000252032 375,000,000262033 375,000,000 1 2008 126,000,000 2 2009 132,000,000 3 2010 139,000,000 4 2011 146,000,000 5 2012 153,000,000 6 2013 161,000,000 7 2014 170,000,000 8 2015 179,000,000 9 2016 189,000,000 10 2017 199,000,000 11 2018 210,000,000 12 2019 221,000,000 13 2020 233,000,000 14 2021 300,000,000 15 2022 300,000,000 16 2023 300,000,000 17 2024 300,000,000 18 2025 300,000,000 19 2026 300,000,000 20 2027 375,000,000 21 2028 375,000,000 22 2029 375,000,000 23 2030 375,000,000 24 2031 375,000,000 25 2032 375,000,000 26 2033 375,000,000
4064	4064	1 2008 126,000,000
4065	4065	2 2009 132,000,000
4066	4066	3 2010 139,000,000
4067	4067	4 2011 146,000,000
4068	4068	5 2012 153,000,000
4069	4069	6 2013 161,000,000
4070	4070	7 2014 170,000,000
4071	4071	8 2015 179,000,000
4072	4072	9 2016 189,000,000
4073	4073	10 2017 199,000,000
4074	4074	11 2018 210,000,000
4075	4075	12 2019 221,000,000
4076	4076	13 2020 233,000,000
4077	4077	14 2021 300,000,000
4078	4078	15 2022 300,000,000
4079	4079	16 2023 300,000,000
4080	4080	17 2024 300,000,000
4081	4081	18 2025 300,000,000
4082	4082	19 2026 300,000,000
4083	4083	20 2027 375,000,000
4084	4084	21 2028 375,000,000
4085	4085	22 2029 375,000,000
4086	4086	23 2030 375,000,000
4087	4087	24 2031 375,000,000
4088	4088	25 2032 375,000,000
4089	4089	26 2033 375,000,000
4090	4090
4091	4091
4092	4092
4093	4093
4094	4094
4095	4095	HB4987 - 110 - LRB103 34737 HLH 64585 b
4096	4096
4097	4097	1 2008 126,000,000
4098	4098	2 2009 132,000,000
4099	4099	3 2010 139,000,000
4100	4100	4 2011 146,000,000
4101	4101	5 2012 153,000,000
4102	4102	6 2013 161,000,000
4103	4103	7 2014 170,000,000
4104	4104	8 2015 179,000,000
4105	4105	9 2016 189,000,000
4106	4106	10 2017 199,000,000
4107	4107	11 2018 210,000,000
4108	4108	12 2019 221,000,000
4109	4109	13 2020 233,000,000
4110	4110	14 2021 300,000,000
4111	4111	15 2022 300,000,000
4112	4112	16 2023 300,000,000
4113	4113	17 2024 300,000,000
4114	4114	18 2025 300,000,000
4115	4115	19 2026 300,000,000
4116	4116	20 2027 375,000,000
4117	4117	21 2028 375,000,000
4118	4118	22 2029 375,000,000
4119	4119	23 2030 375,000,000
4120	4120	24 2031 375,000,000
4121	4121	25 2032 375,000,000
4122	4122	26 2033 375,000,000
4123	4123
4124	4124
4125	4125	HB4987- 111 -LRB103 34737 HLH 64585 b HB4987 - 111 - LRB103 34737 HLH 64585 b
4126	4126	HB4987 - 111 - LRB103 34737 HLH 64585 b
4127	4127	12034375,000,00022035375,000,00032036450,000,0004and 5each fiscal year 6thereafter that bonds 7are outstanding under 8Section 13.2 of the 9Metropolitan Pier and 10Exposition Authority Act, 11but not after fiscal year 2060. 1 2034 375,000,000 2 2035 375,000,000 3 2036 450,000,000 4 and 5 each fiscal year 6 thereafter that bonds 7 are outstanding under 8 Section 13.2 of the 9 Metropolitan Pier and 10 Exposition Authority Act, 11 but not after fiscal year 2060.
4128	4128	1 2034 375,000,000
4129	4129	2 2035 375,000,000
4130	4130	3 2036 450,000,000
4131	4131	4 and
4132	4132	5 each fiscal year
4133	4133	6 thereafter that bonds
4134	4134	7 are outstanding under
4135	4135	8 Section 13.2 of the
4136	4136	9 Metropolitan Pier and
4137	4137	10 Exposition Authority Act,
4138	4138	11 but not after fiscal year 2060.
4139	4139	12 Beginning July 20, 1993 and in each month of each fiscal
4140	4140	13 year thereafter, one-eighth of the amount requested in the
4141	4141	14 certificate of the Chairman of the Metropolitan Pier and
4142	4142	15 Exposition Authority for that fiscal year, less the amount
4143	4143	16 deposited into the McCormick Place Expansion Project Fund by
4144	4144	17 the State Treasurer in the respective month under subsection
4145	4145	18 (g) of Section 13 of the Metropolitan Pier and Exposition
4146	4146	19 Authority Act, plus cumulative deficiencies in the deposits
4147	4147	20 required under this Section for previous months and years,
4148	4148	21 shall be deposited into the McCormick Place Expansion Project
4149	4149	22 Fund, until the full amount requested for the fiscal year, but
4150	4150	23 not in excess of the amount specified above as "Total
4151	4151	24 Deposit", has been deposited.
4152	4152	25 Subject to payment of amounts into the Capital Projects
4153	4153	26 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
4154	4154
4155	4155
4156	4156
4157	4157
4158	4158
4159	4159	HB4987 - 111 - LRB103 34737 HLH 64585 b
4160	4160
4161	4161	1 2034 375,000,000
4162	4162	2 2035 375,000,000
4163	4163	3 2036 450,000,000
4164	4164	4 and
4165	4165	5 each fiscal year
4166	4166	6 thereafter that bonds
4167	4167	7 are outstanding under
4168	4168	8 Section 13.2 of the
4169	4169	9 Metropolitan Pier and
4170	4170	10 Exposition Authority Act,
4171	4171	11 but not after fiscal year 2060.
4172	4172
4173	4173
4174	4174	HB4987- 112 -LRB103 34737 HLH 64585 b HB4987 - 112 - LRB103 34737 HLH 64585 b
4175	4175	HB4987 - 112 - LRB103 34737 HLH 64585 b
4176	4176	1 and the McCormick Place Expansion Project Fund pursuant to the
4177	4177	2 preceding paragraphs or in any amendments thereto hereafter
4178	4178	3 enacted, for aviation fuel sold on or after December 1, 2019,
4179	4179	4 the Department shall each month deposit into the Aviation Fuel
4180	4180	5 Sales Tax Refund Fund an amount estimated by the Department to
4181	4181	6 be required for refunds of the 80% portion of the tax on
4182	4182	7 aviation fuel under this Act. The Department shall only
4183	4183	8 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
4184	4184	9 under this paragraph for so long as the revenue use
4185	4185	10 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
4186	4186	11 binding on the State.
4187	4187	12 Subject to payment of amounts into the Build Illinois Fund
4188	4188	13 and the McCormick Place Expansion Project Fund pursuant to the
4189	4189	14 preceding paragraphs or in any amendments thereto hereafter
4190	4190	15 enacted, beginning July 1, 1993 and ending on September 30,
4191	4191	16 2013, the Department shall each month pay into the Illinois
4192	4192	17 Tax Increment Fund 0.27% of 80% of the net revenue realized for
4193	4193	18 the preceding month from the 6.25% general rate on the selling
4194	4194	19 price of tangible personal property.
4195	4195	20 Subject to payment of amounts into the Build Illinois
4196	4196	21 Fund, the McCormick Place Expansion Project Fund, the Illinois
4197	4197	22 Tax Increment Fund, pursuant to the preceding paragraphs or in
4198	4198	23 any amendments to this Section hereafter enacted, beginning on
4199	4199	24 the first day of the first calendar month to occur on or after
4200	4200	25 August 26, 2014 (the effective date of Public Act 98-1098),
4201	4201	26 each month, from the collections made under Section 9 of the
4202	4202
4203	4203
4204	4204
4205	4205
4206	4206
4207	4207	HB4987 - 112 - LRB103 34737 HLH 64585 b
4208	4208
4209	4209
4210	4210	HB4987- 113 -LRB103 34737 HLH 64585 b HB4987 - 113 - LRB103 34737 HLH 64585 b
4211	4211	HB4987 - 113 - LRB103 34737 HLH 64585 b
4212	4212	1 Use Tax Act, Section 9 of the Service Use Tax Act, Section 9 of
4213	4213	2 the Service Occupation Tax Act, and Section 3 of the
4214	4214	3 Retailers' Occupation Tax Act, the Department shall pay into
4215	4215	4 the Tax Compliance and Administration Fund, to be used,
4216	4216	5 subject to appropriation, to fund additional auditors and
4217	4217	6 compliance personnel at the Department of Revenue, an amount
4218	4218	7 equal to 1/12 of 5% of 80% of the cash receipts collected
4219	4219	8 during the preceding fiscal year by the Audit Bureau of the
4220	4220	9 Department under the Use Tax Act, the Service Use Tax Act, the
4221	4221	10 Service Occupation Tax Act, the Retailers' Occupation Tax Act,
4222	4222	11 and associated local occupation and use taxes administered by
4223	4223	12 the Department.
4224	4224	13 Subject to payments of amounts into the Build Illinois
4225	4225	14 Fund, the McCormick Place Expansion Project Fund, the Illinois
4226	4226	15 Tax Increment Fund, and the Tax Compliance and Administration
4227	4227	16 Fund as provided in this Section, beginning on July 1, 2018 the
4228	4228	17 Department shall pay each month into the Downstate Public
4229	4229	18 Transportation Fund the moneys required to be so paid under
4230	4230	19 Section 2-3 of the Downstate Public Transportation Act.
4231	4231	20 Subject to successful execution and delivery of a
4232	4232	21 public-private agreement between the public agency and private
4233	4233	22 entity and completion of the civic build, beginning on July 1,
4234	4234	23 2023, of the remainder of the moneys received by the
4235	4235	24 Department under the Use Tax Act, the Service Use Tax Act, the
4236	4236	25 Service Occupation Tax Act, and this Act, the Department shall
4237	4237	26 deposit the following specified deposits in the aggregate from
4238	4238
4239	4239
4240	4240
4241	4241
4242	4242
4243	4243	HB4987 - 113 - LRB103 34737 HLH 64585 b
4244	4244
4245	4245
4246	4246	HB4987- 114 -LRB103 34737 HLH 64585 b HB4987 - 114 - LRB103 34737 HLH 64585 b
4247	4247	HB4987 - 114 - LRB103 34737 HLH 64585 b
4248	4248	1 collections under the Use Tax Act, the Service Use Tax Act, the
4249	4249	2 Service Occupation Tax Act, and the Retailers' Occupation Tax
4250	4250	3 Act, as required under Section 8.25g of the State Finance Act
4251	4251	4 for distribution consistent with the Public-Private
4252	4252	5 Partnership for Civic and Transit Infrastructure Project Act.
4253	4253	6 The moneys received by the Department pursuant to this Act and
4254	4254	7 required to be deposited into the Civic and Transit
4255	4255	8 Infrastructure Fund are subject to the pledge, claim, and
4256	4256	9 charge set forth in Section 25-55 of the Public-Private
4257	4257	10 Partnership for Civic and Transit Infrastructure Project Act.
4258	4258	11 As used in this paragraph, "civic build", "private entity",
4259	4259	12 "public-private agreement", and "public agency" have the
4260	4260	13 meanings provided in Section 25-10 of the Public-Private
4261	4261	14 Partnership for Civic and Transit Infrastructure Project Act.
4262	4262	15 Fiscal Year............................Total Deposit
4263	4263	16 2024....................................$200,000,000
4264	4264	17 2025....................................$206,000,000
4265	4265	18 2026....................................$212,200,000
4266	4266	19 2027....................................$218,500,000
4267	4267	20 2028....................................$225,100,000
4268	4268	21 2029....................................$288,700,000
4269	4269	22 2030....................................$298,900,000
4270	4270	23 2031....................................$309,300,000
4271	4271	24 2032....................................$320,100,000
4272	4272	25 2033....................................$331,200,000
4273	4273	26 2034....................................$341,200,000
4274	4274
4275	4275
4276	4276
4277	4277
4278	4278
4279	4279	HB4987 - 114 - LRB103 34737 HLH 64585 b
4280	4280
4281	4281
4282	4282	HB4987- 115 -LRB103 34737 HLH 64585 b HB4987 - 115 - LRB103 34737 HLH 64585 b
4283	4283	HB4987 - 115 - LRB103 34737 HLH 64585 b
4284	4284	1 2035....................................$351,400,000
4285	4285	2 2036....................................$361,900,000
4286	4286	3 2037....................................$372,800,000
4287	4287	4 2038....................................$384,000,000
4288	4288	5 2039....................................$395,500,000
4289	4289	6 2040....................................$407,400,000
4290	4290	7 2041....................................$419,600,000
4291	4291	8 2042....................................$432,200,000
4292	4292	9 2043....................................$445,100,000
4293	4293	10 Beginning July 1, 2021 and until July 1, 2022, subject to
4294	4294	11 the payment of amounts into the State and Local Sales Tax
4295	4295	12 Reform Fund, the Build Illinois Fund, the McCormick Place
4296	4296	13 Expansion Project Fund, the Energy Infrastructure Fund, and
4297	4297	14 the Tax Compliance and Administration Fund as provided in this
4298	4298	15 Section, the Department shall pay each month into the Road
4299	4299	16 Fund the amount estimated to represent 16% of the net revenue
4300	4300	17 realized from the taxes imposed on motor fuel and gasohol.
4301	4301	18 Beginning July 1, 2022 and until July 1, 2023, subject to the
4302	4302	19 payment of amounts into the State and Local Sales Tax Reform
4303	4303	20 Fund, the Build Illinois Fund, the McCormick Place Expansion
4304	4304	21 Project Fund, the Illinois Tax Increment Fund, and the Tax
4305	4305	22 Compliance and Administration Fund as provided in this
4306	4306	23 Section, the Department shall pay each month into the Road
4307	4307	24 Fund the amount estimated to represent 32% of the net revenue
4308	4308	25 realized from the taxes imposed on motor fuel and gasohol.
4309	4309	26 Beginning July 1, 2023 and until July 1, 2024, subject to the
4310	4310
4311	4311
4312	4312
4313	4313
4314	4314
4315	4315	HB4987 - 115 - LRB103 34737 HLH 64585 b
4316	4316
4317	4317
4318	4318	HB4987- 116 -LRB103 34737 HLH 64585 b HB4987 - 116 - LRB103 34737 HLH 64585 b
4319	4319	HB4987 - 116 - LRB103 34737 HLH 64585 b
4320	4320	1 payment of amounts into the State and Local Sales Tax Reform
4321	4321	2 Fund, the Build Illinois Fund, the McCormick Place Expansion
4322	4322	3 Project Fund, the Illinois Tax Increment Fund, and the Tax
4323	4323	4 Compliance and Administration Fund as provided in this
4324	4324	5 Section, the Department shall pay each month into the Road
4325	4325	6 Fund the amount estimated to represent 48% of the net revenue
4326	4326	7 realized from the taxes imposed on motor fuel and gasohol.
4327	4327	8 Beginning July 1, 2024 and until July 1, 2025, subject to the
4328	4328	9 payment of amounts into the State and Local Sales Tax Reform
4329	4329	10 Fund, the Build Illinois Fund, the McCormick Place Expansion
4330	4330	11 Project Fund, the Illinois Tax Increment Fund, and the Tax
4331	4331	12 Compliance and Administration Fund as provided in this
4332	4332	13 Section, the Department shall pay each month into the Road
4333	4333	14 Fund the amount estimated to represent 64% of the net revenue
4334	4334	15 realized from the taxes imposed on motor fuel and gasohol.
4335	4335	16 Beginning on July 1, 2025, subject to the payment of amounts
4336	4336	17 into the State and Local Sales Tax Reform Fund, the Build
4337	4337	18 Illinois Fund, the McCormick Place Expansion Project Fund, the
4338	4338	19 Illinois Tax Increment Fund, and the Tax Compliance and
4339	4339	20 Administration Fund as provided in this Section, the
4340	4340	21 Department shall pay each month into the Road Fund the amount
4341	4341	22 estimated to represent 80% of the net revenue realized from
4342	4342	23 the taxes imposed on motor fuel and gasohol. As used in this
4343	4343	24 paragraph "motor fuel" has the meaning given to that term in
4344	4344	25 Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
4345	4345	26 meaning given to that term in Section 3-40 of the Use Tax Act.
4346	4346
4347	4347
4348	4348
4349	4349
4350	4350
4351	4351	HB4987 - 116 - LRB103 34737 HLH 64585 b
4352	4352
4353	4353
4354	4354	HB4987- 117 -LRB103 34737 HLH 64585 b HB4987 - 117 - LRB103 34737 HLH 64585 b
4355	4355	HB4987 - 117 - LRB103 34737 HLH 64585 b
4356	4356	1 Of the remainder of the moneys received by the Department
4357	4357	2 pursuant to this Act, 75% thereof shall be paid into the
4358	4358	3 General Revenue Fund of the State Treasury and 25% shall be
4359	4359	4 reserved in a special account and used only for the transfer to
4360	4360	5 the Common School Fund as part of the monthly transfer from the
4361	4361	6 General Revenue Fund in accordance with Section 8a of the
4362	4362	7 State Finance Act.
4363	4363	8 As soon as possible after the first day of each month, upon
4364	4364	9 certification of the Department of Revenue, the Comptroller
4365	4365	10 shall order transferred and the Treasurer shall transfer from
4366	4366	11 the General Revenue Fund to the Motor Fuel Tax Fund an amount
4367	4367	12 equal to 1.7% of 80% of the net revenue realized under this Act
4368	4368	13 for the second preceding month. Beginning April 1, 2000, this
4369	4369	14 transfer is no longer required and shall not be made.
4370	4370	15 Net revenue realized for a month shall be the revenue
4371	4371	16 collected by the State pursuant to this Act, less the amount
4372	4372	17 paid out during that month as refunds to taxpayers for
4373	4373	18 overpayment of liability.
4374	4374	19 (Source: P.A. 102-700, eff. 4-19-22; 103-363, eff. 7-28-23.)
4375	4375	20 Section 20. The Service Occupation Tax Act is amended by
4376	4376	21 changing Sections 3-5, 3-10, and 9 as follows:
4377	4377	22 (35 ILCS 115/3-5)
4378	4378	23 Sec. 3-5. Exemptions. The following tangible personal
4379	4379	24 property is exempt from the tax imposed by this Act:
4380	4380
4381	4381
4382	4382
4383	4383
4384	4384
4385	4385	HB4987 - 117 - LRB103 34737 HLH 64585 b
4386	4386
4387	4387
4388	4388	HB4987- 118 -LRB103 34737 HLH 64585 b HB4987 - 118 - LRB103 34737 HLH 64585 b
4389	4389	HB4987 - 118 - LRB103 34737 HLH 64585 b
4390	4390	1 (1) Personal property sold by a corporation, society,
4391	4391	2 association, foundation, institution, or organization, other
4392	4392	3 than a limited liability company, that is organized and
4393	4393	4 operated as a not-for-profit service enterprise for the
4394	4394	5 benefit of persons 65 years of age or older if the personal
4395	4395	6 property was not purchased by the enterprise for the purpose
4396	4396	7 of resale by the enterprise.
4397	4397	8 (2) Personal property purchased by a not-for-profit
4398	4398	9 Illinois county fair association for use in conducting,
4399	4399	10 operating, or promoting the county fair.
4400	4400	11 (3) Personal property purchased by any not-for-profit arts
4401	4401	12 or cultural organization that establishes, by proof required
4402	4402	13 by the Department by rule, that it has received an exemption
4403	4403	14 under Section 501(c)(3) of the Internal Revenue Code and that
4404	4404	15 is organized and operated primarily for the presentation or
4405	4405	16 support of arts or cultural programming, activities, or
4406	4406	17 services. These organizations include, but are not limited to,
4407	4407	18 music and dramatic arts organizations such as symphony
4408	4408	19 orchestras and theatrical groups, arts and cultural service
4409	4409	20 organizations, local arts councils, visual arts organizations,
4410	4410	21 and media arts organizations. On and after July 1, 2001 (the
4411	4411	22 effective date of Public Act 92-35), however, an entity
4412	4412	23 otherwise eligible for this exemption shall not make tax-free
4413	4413	24 purchases unless it has an active identification number issued
4414	4414	25 by the Department.
4415	4415	26 (4) Legal tender, currency, medallions, or gold or silver
4416	4416
4417	4417
4418	4418
4419	4419
4420	4420
4421	4421	HB4987 - 118 - LRB103 34737 HLH 64585 b
4422	4422
4423	4423
4424	4424	HB4987- 119 -LRB103 34737 HLH 64585 b HB4987 - 119 - LRB103 34737 HLH 64585 b
4425	4425	HB4987 - 119 - LRB103 34737 HLH 64585 b
4426	4426	1 coinage issued by the State of Illinois, the government of the
4427	4427	2 United States of America, or the government of any foreign
4428	4428	3 country, and bullion.
4429	4429	4 (5) Until July 1, 2003 and beginning again on September 1,
4430	4430	5 2004 through August 30, 2014, graphic arts machinery and
4431	4431	6 equipment, including repair and replacement parts, both new
4432	4432	7 and used, and including that manufactured on special order or
4433	4433	8 purchased for lease, certified by the purchaser to be used
4434	4434	9 primarily for graphic arts production. Equipment includes
4435	4435	10 chemicals or chemicals acting as catalysts but only if the
4436	4436	11 chemicals or chemicals acting as catalysts effect a direct and
4437	4437	12 immediate change upon a graphic arts product. Beginning on
4438	4438	13 July 1, 2017, graphic arts machinery and equipment is included
4439	4439	14 in the manufacturing and assembling machinery and equipment
4440	4440	15 exemption under Section 2 of this Act.
4441	4441	16 (6) Personal property sold by a teacher-sponsored student
4442	4442	17 organization affiliated with an elementary or secondary school
4443	4443	18 located in Illinois.
4444	4444	19 (7) Farm machinery and equipment, both new and used,
4445	4445	20 including that manufactured on special order, certified by the
4446	4446	21 purchaser to be used primarily for production agriculture or
4447	4447	22 State or federal agricultural programs, including individual
4448	4448	23 replacement parts for the machinery and equipment, including
4449	4449	24 machinery and equipment purchased for lease, and including
4450	4450	25 implements of husbandry defined in Section 1-130 of the
4451	4451	26 Illinois Vehicle Code, farm machinery and agricultural
4452	4452
4453	4453
4454	4454
4455	4455
4456	4456
4457	4457	HB4987 - 119 - LRB103 34737 HLH 64585 b
4458	4458
4459	4459
4460	4460	HB4987- 120 -LRB103 34737 HLH 64585 b HB4987 - 120 - LRB103 34737 HLH 64585 b
4461	4461	HB4987 - 120 - LRB103 34737 HLH 64585 b
4462	4462	1 chemical and fertilizer spreaders, and nurse wagons required
4463	4463	2 to be registered under Section 3-809 of the Illinois Vehicle
4464	4464	3 Code, but excluding other motor vehicles required to be
4465	4465	4 registered under the Illinois Vehicle Code. Horticultural
4466	4466	5 polyhouses or hoop houses used for propagating, growing, or
4467	4467	6 overwintering plants shall be considered farm machinery and
4468	4468	7 equipment under this item (7). Agricultural chemical tender
4469	4469	8 tanks and dry boxes shall include units sold separately from a
4470	4470	9 motor vehicle required to be licensed and units sold mounted
4471	4471	10 on a motor vehicle required to be licensed if the selling price
4472	4472	11 of the tender is separately stated.
4473	4473	12 Farm machinery and equipment shall include precision
4474	4474	13 farming equipment that is installed or purchased to be
4475	4475	14 installed on farm machinery and equipment, including, but not
4476	4476	15 limited to, tractors, harvesters, sprayers, planters, seeders,
4477	4477	16 or spreaders. Precision farming equipment includes, but is not
4478	4478	17 limited to, soil testing sensors, computers, monitors,
4479	4479	18 software, global positioning and mapping systems, and other
4480	4480	19 such equipment.
4481	4481	20 Farm machinery and equipment also includes computers,
4482	4482	21 sensors, software, and related equipment used primarily in the
4483	4483	22 computer-assisted operation of production agriculture
4484	4484	23 facilities, equipment, and activities such as, but not limited
4485	4485	24 to, the collection, monitoring, and correlation of animal and
4486	4486	25 crop data for the purpose of formulating animal diets and
4487	4487	26 agricultural chemicals.
4488	4488
4489	4489
4490	4490
4491	4491
4492	4492
4493	4493	HB4987 - 120 - LRB103 34737 HLH 64585 b
4494	4494
4495	4495
4496	4496	HB4987- 121 -LRB103 34737 HLH 64585 b HB4987 - 121 - LRB103 34737 HLH 64585 b
4497	4497	HB4987 - 121 - LRB103 34737 HLH 64585 b
4498	4498	1 Beginning on January 1, 2024, farm machinery and equipment
4499	4499	2 also includes electrical power generation equipment used
4500	4500	3 primarily for production agriculture.
4501	4501	4 This item (7) is exempt from the provisions of Section
4502	4502	5 3-55.
4503	4503	6 (8) Until June 30, 2013, fuel and petroleum products sold
4504	4504	7 to or used by an air common carrier, certified by the carrier
4505	4505	8 to be used for consumption, shipment, or storage in the
4506	4506	9 conduct of its business as an air common carrier, for a flight
4507	4507	10 destined for or returning from a location or locations outside
4508	4508	11 the United States without regard to previous or subsequent
4509	4509	12 domestic stopovers.
4510	4510	13 Beginning July 1, 2013, fuel and petroleum products sold
4511	4511	14 to or used by an air carrier, certified by the carrier to be
4512	4512	15 used for consumption, shipment, or storage in the conduct of
4513	4513	16 its business as an air common carrier, for a flight that (i) is
4514	4514	17 engaged in foreign trade or is engaged in trade between the
4515	4515	18 United States and any of its possessions and (ii) transports
4516	4516	19 at least one individual or package for hire from the city of
4517	4517	20 origination to the city of final destination on the same
4518	4518	21 aircraft, without regard to a change in the flight number of
4519	4519	22 that aircraft.
4520	4520	23 (9) Proceeds of mandatory service charges separately
4521	4521	24 stated on customers' bills for the purchase and consumption of
4522	4522	25 food and beverages, to the extent that the proceeds of the
4523	4523	26 service charge are in fact turned over as tips or as a
4524	4524
4525	4525
4526	4526
4527	4527
4528	4528
4529	4529	HB4987 - 121 - LRB103 34737 HLH 64585 b
4530	4530
4531	4531
4532	4532	HB4987- 122 -LRB103 34737 HLH 64585 b HB4987 - 122 - LRB103 34737 HLH 64585 b
4533	4533	HB4987 - 122 - LRB103 34737 HLH 64585 b
4534	4534	1 substitute for tips to the employees who participate directly
4535	4535	2 in preparing, serving, hosting or cleaning up the food or
4536	4536	3 beverage function with respect to which the service charge is
4537	4537	4 imposed.
4538	4538	5 (10) Until July 1, 2003, oil field exploration, drilling,
4539	4539	6 and production equipment, including (i) rigs and parts of
4540	4540	7 rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)
4541	4541	8 pipe and tubular goods, including casing and drill strings,
4542	4542	9 (iii) pumps and pump-jack units, (iv) storage tanks and flow
4543	4543	10 lines, (v) any individual replacement part for oil field
4544	4544	11 exploration, drilling, and production equipment, and (vi)
4545	4545	12 machinery and equipment purchased for lease; but excluding
4546	4546	13 motor vehicles required to be registered under the Illinois
4547	4547	14 Vehicle Code.
4548	4548	15 (11) Photoprocessing machinery and equipment, including
4549	4549	16 repair and replacement parts, both new and used, including
4550	4550	17 that manufactured on special order, certified by the purchaser
4551	4551	18 to be used primarily for photoprocessing, and including
4552	4552	19 photoprocessing machinery and equipment purchased for lease.
4553	4553	20 (12) Until July 1, 2028, coal and aggregate exploration,
4554	4554	21 mining, off-highway hauling, processing, maintenance, and
4555	4555	22 reclamation equipment, including replacement parts and
4556	4556	23 equipment, and including equipment purchased for lease, but
4557	4557	24 excluding motor vehicles required to be registered under the
4558	4558	25 Illinois Vehicle Code. The changes made to this Section by
4559	4559	26 Public Act 97-767 apply on and after July 1, 2003, but no claim
4560	4560
4561	4561
4562	4562
4563	4563
4564	4564
4565	4565	HB4987 - 122 - LRB103 34737 HLH 64585 b
4566	4566
4567	4567
4568	4568	HB4987- 123 -LRB103 34737 HLH 64585 b HB4987 - 123 - LRB103 34737 HLH 64585 b
4569	4569	HB4987 - 123 - LRB103 34737 HLH 64585 b
4570	4570	1 for credit or refund is allowed on or after August 16, 2013
4571	4571	2 (the effective date of Public Act 98-456) for such taxes paid
4572	4572	3 during the period beginning July 1, 2003 and ending on August
4573	4573	4 16, 2013 (the effective date of Public Act 98-456).
4574	4574	5 (13) Beginning January 1, 1992 and through June 30, 2016,
4575	4575	6 food for human consumption that is to be consumed off the
4576	4576	7 premises where it is sold (other than alcoholic beverages,
4577	4577	8 soft drinks and food that has been prepared for immediate
4578	4578	9 consumption) and prescription and non-prescription medicines,
4579	4579	10 drugs, medical appliances, and insulin, urine testing
4580	4580	11 materials, syringes, and needles used by diabetics, for human
4581	4581	12 use, when purchased for use by a person receiving medical
4582	4582	13 assistance under Article V of the Illinois Public Aid Code who
4583	4583	14 resides in a licensed long-term care facility, as defined in
4584	4584	15 the Nursing Home Care Act, or in a licensed facility as defined
4585	4585	16 in the ID/DD Community Care Act, the MC/DD Act, or the
4586	4586	17 Specialized Mental Health Rehabilitation Act of 2013.
4587	4587	18 (14) Semen used for artificial insemination of livestock
4588	4588	19 for direct agricultural production.
4589	4589	20 (15) Horses, or interests in horses, registered with and
4590	4590	21 meeting the requirements of any of the Arabian Horse Club
4591	4591	22 Registry of America, Appaloosa Horse Club, American Quarter
4592	4592	23 Horse Association, United States Trotting Association, or
4593	4593	24 Jockey Club, as appropriate, used for purposes of breeding or
4594	4594	25 racing for prizes. This item (15) is exempt from the
4595	4595	26 provisions of Section 3-55, and the exemption provided for
4596	4596
4597	4597
4598	4598
4599	4599
4600	4600
4601	4601	HB4987 - 123 - LRB103 34737 HLH 64585 b
4602	4602
4603	4603
4604	4604	HB4987- 124 -LRB103 34737 HLH 64585 b HB4987 - 124 - LRB103 34737 HLH 64585 b
4605	4605	HB4987 - 124 - LRB103 34737 HLH 64585 b
4606	4606	1 under this item (15) applies for all periods beginning May 30,
4607	4607	2 1995, but no claim for credit or refund is allowed on or after
4608	4608	3 January 1, 2008 (the effective date of Public Act 95-88) for
4609	4609	4 such taxes paid during the period beginning May 30, 2000 and
4610	4610	5 ending on January 1, 2008 (the effective date of Public Act
4611	4611	6 95-88).
4612	4612	7 (16) Computers and communications equipment utilized for
4613	4613	8 any hospital purpose and equipment used in the diagnosis,
4614	4614	9 analysis, or treatment of hospital patients sold to a lessor
4615	4615	10 who leases the equipment, under a lease of one year or longer
4616	4616	11 executed or in effect at the time of the purchase, to a
4617	4617	12 hospital that has been issued an active tax exemption
4618	4618	13 identification number by the Department under Section 1g of
4619	4619	14 the Retailers' Occupation Tax Act.
4620	4620	15 (17) Personal property sold to a lessor who leases the
4621	4621	16 property, under a lease of one year or longer executed or in
4622	4622	17 effect at the time of the purchase, to a governmental body that
4623	4623	18 has been issued an active tax exemption identification number
4624	4624	19 by the Department under Section 1g of the Retailers'
4625	4625	20 Occupation Tax Act.
4626	4626	21 (18) Beginning with taxable years ending on or after
4627	4627	22 December 31, 1995 and ending with taxable years ending on or
4628	4628	23 before December 31, 2004, personal property that is donated
4629	4629	24 for disaster relief to be used in a State or federally declared
4630	4630	25 disaster area in Illinois or bordering Illinois by a
4631	4631	26 manufacturer or retailer that is registered in this State to a
4632	4632
4633	4633
4634	4634
4635	4635
4636	4636
4637	4637	HB4987 - 124 - LRB103 34737 HLH 64585 b
4638	4638
4639	4639
4640	4640	HB4987- 125 -LRB103 34737 HLH 64585 b HB4987 - 125 - LRB103 34737 HLH 64585 b
4641	4641	HB4987 - 125 - LRB103 34737 HLH 64585 b
4642	4642	1 corporation, society, association, foundation, or institution
4643	4643	2 that has been issued a sales tax exemption identification
4644	4644	3 number by the Department that assists victims of the disaster
4645	4645	4 who reside within the declared disaster area.
4646	4646	5 (19) Beginning with taxable years ending on or after
4647	4647	6 December 31, 1995 and ending with taxable years ending on or
4648	4648	7 before December 31, 2004, personal property that is used in
4649	4649	8 the performance of infrastructure repairs in this State,
4650	4650	9 including, but not limited to, municipal roads and streets,
4651	4651	10 access roads, bridges, sidewalks, waste disposal systems,
4652	4652	11 water and sewer line extensions, water distribution and
4653	4653	12 purification facilities, storm water drainage and retention
4654	4654	13 facilities, and sewage treatment facilities, resulting from a
4655	4655	14 State or federally declared disaster in Illinois or bordering
4656	4656	15 Illinois when such repairs are initiated on facilities located
4657	4657	16 in the declared disaster area within 6 months after the
4658	4658	17 disaster.
4659	4659	18 (20) Beginning July 1, 1999, game or game birds sold at a
4660	4660	19 "game breeding and hunting preserve area" as that term is used
4661	4661	20 in the Wildlife Code. This paragraph is exempt from the
4662	4662	21 provisions of Section 3-55.
4663	4663	22 (21) A motor vehicle, as that term is defined in Section
4664	4664	23 1-146 of the Illinois Vehicle Code, that is donated to a
4665	4665	24 corporation, limited liability company, society, association,
4666	4666	25 foundation, or institution that is determined by the
4667	4667	26 Department to be organized and operated exclusively for
4668	4668
4669	4669
4670	4670
4671	4671
4672	4672
4673	4673	HB4987 - 125 - LRB103 34737 HLH 64585 b
4674	4674
4675	4675
4676	4676	HB4987- 126 -LRB103 34737 HLH 64585 b HB4987 - 126 - LRB103 34737 HLH 64585 b
4677	4677	HB4987 - 126 - LRB103 34737 HLH 64585 b
4678	4678	1 educational purposes. For purposes of this exemption, "a
4679	4679	2 corporation, limited liability company, society, association,
4680	4680	3 foundation, or institution organized and operated exclusively
4681	4681	4 for educational purposes" means all tax-supported public
4682	4682	5 schools, private schools that offer systematic instruction in
4683	4683	6 useful branches of learning by methods common to public
4684	4684	7 schools and that compare favorably in their scope and
4685	4685	8 intensity with the course of study presented in tax-supported
4686	4686	9 schools, and vocational or technical schools or institutes
4687	4687	10 organized and operated exclusively to provide a course of
4688	4688	11 study of not less than 6 weeks duration and designed to prepare
4689	4689	12 individuals to follow a trade or to pursue a manual,
4690	4690	13 technical, mechanical, industrial, business, or commercial
4691	4691	14 occupation.
4692	4692	15 (22) Beginning January 1, 2000, personal property,
4693	4693	16 including food, purchased through fundraising events for the
4694	4694	17 benefit of a public or private elementary or secondary school,
4695	4695	18 a group of those schools, or one or more school districts if
4696	4696	19 the events are sponsored by an entity recognized by the school
4697	4697	20 district that consists primarily of volunteers and includes
4698	4698	21 parents and teachers of the school children. This paragraph
4699	4699	22 does not apply to fundraising events (i) for the benefit of
4700	4700	23 private home instruction or (ii) for which the fundraising
4701	4701	24 entity purchases the personal property sold at the events from
4702	4702	25 another individual or entity that sold the property for the
4703	4703	26 purpose of resale by the fundraising entity and that profits
4704	4704
4705	4705
4706	4706
4707	4707
4708	4708
4709	4709	HB4987 - 126 - LRB103 34737 HLH 64585 b
4710	4710
4711	4711
4712	4712	HB4987- 127 -LRB103 34737 HLH 64585 b HB4987 - 127 - LRB103 34737 HLH 64585 b
4713	4713	HB4987 - 127 - LRB103 34737 HLH 64585 b
4714	4714	1 from the sale to the fundraising entity. This paragraph is
4715	4715	2 exempt from the provisions of Section 3-55.
4716	4716	3 (23) Beginning January 1, 2000 and through December 31,
4717	4717	4 2001, new or used automatic vending machines that prepare and
4718	4718	5 serve hot food and beverages, including coffee, soup, and
4719	4719	6 other items, and replacement parts for these machines.
4720	4720	7 Beginning January 1, 2002 and through June 30, 2003, machines
4721	4721	8 and parts for machines used in commercial, coin-operated
4722	4722	9 amusement and vending business if a use or occupation tax is
4723	4723	10 paid on the gross receipts derived from the use of the
4724	4724	11 commercial, coin-operated amusement and vending machines. This
4725	4725	12 paragraph is exempt from the provisions of Section 3-55.
4726	4726	13 (24) Beginning on August 2, 2001 (the effective date of
4727	4727	14 Public Act 92-227), computers and communications equipment
4728	4728	15 utilized for any hospital purpose and equipment used in the
4729	4729	16 diagnosis, analysis, or treatment of hospital patients sold to
4730	4730	17 a lessor who leases the equipment, under a lease of one year or
4731	4731	18 longer executed or in effect at the time of the purchase, to a
4732	4732	19 hospital that has been issued an active tax exemption
4733	4733	20 identification number by the Department under Section 1g of
4734	4734	21 the Retailers' Occupation Tax Act. This paragraph is exempt
4735	4735	22 from the provisions of Section 3-55.
4736	4736	23 (25) Beginning on August 2, 2001 (the effective date of
4737	4737	24 Public Act 92-227), personal property sold to a lessor who
4738	4738	25 leases the property, under a lease of one year or longer
4739	4739	26 executed or in effect at the time of the purchase, to a
4740	4740
4741	4741
4742	4742
4743	4743
4744	4744
4745	4745	HB4987 - 127 - LRB103 34737 HLH 64585 b
4746	4746
4747	4747
4748	4748	HB4987- 128 -LRB103 34737 HLH 64585 b HB4987 - 128 - LRB103 34737 HLH 64585 b
4749	4749	HB4987 - 128 - LRB103 34737 HLH 64585 b
4750	4750	1 governmental body that has been issued an active tax exemption
4751	4751	2 identification number by the Department under Section 1g of
4752	4752	3 the Retailers' Occupation Tax Act. This paragraph is exempt
4753	4753	4 from the provisions of Section 3-55.
4754	4754	5 (26) Beginning on January 1, 2002 and through June 30,
4755	4755	6 2016, tangible personal property purchased from an Illinois
4756	4756	7 retailer by a taxpayer engaged in centralized purchasing
4757	4757	8 activities in Illinois who will, upon receipt of the property
4758	4758	9 in Illinois, temporarily store the property in Illinois (i)
4759	4759	10 for the purpose of subsequently transporting it outside this
4760	4760	11 State for use or consumption thereafter solely outside this
4761	4761	12 State or (ii) for the purpose of being processed, fabricated,
4762	4762	13 or manufactured into, attached to, or incorporated into other
4763	4763	14 tangible personal property to be transported outside this
4764	4764	15 State and thereafter used or consumed solely outside this
4765	4765	16 State. The Director of Revenue shall, pursuant to rules
4766	4766	17 adopted in accordance with the Illinois Administrative
4767	4767	18 Procedure Act, issue a permit to any taxpayer in good standing
4768	4768	19 with the Department who is eligible for the exemption under
4769	4769	20 this paragraph (26). The permit issued under this paragraph
4770	4770	21 (26) shall authorize the holder, to the extent and in the
4771	4771	22 manner specified in the rules adopted under this Act, to
4772	4772	23 purchase tangible personal property from a retailer exempt
4773	4773	24 from the taxes imposed by this Act. Taxpayers shall maintain
4774	4774	25 all necessary books and records to substantiate the use and
4775	4775	26 consumption of all such tangible personal property outside of
4776	4776
4777	4777
4778	4778
4779	4779
4780	4780
4781	4781	HB4987 - 128 - LRB103 34737 HLH 64585 b
4782	4782
4783	4783
4784	4784	HB4987- 129 -LRB103 34737 HLH 64585 b HB4987 - 129 - LRB103 34737 HLH 64585 b
4785	4785	HB4987 - 129 - LRB103 34737 HLH 64585 b
4786	4786	1 the State of Illinois.
4787	4787	2 (27) Beginning January 1, 2008, tangible personal property
4788	4788	3 used in the construction or maintenance of a community water
4789	4789	4 supply, as defined under Section 3.145 of the Environmental
4790	4790	5 Protection Act, that is operated by a not-for-profit
4791	4791	6 corporation that holds a valid water supply permit issued
4792	4792	7 under Title IV of the Environmental Protection Act. This
4793	4793	8 paragraph is exempt from the provisions of Section 3-55.
4794	4794	9 (28) Tangible personal property sold to a
4795	4795	10 public-facilities corporation, as described in Section
4796	4796	11 11-65-10 of the Illinois Municipal Code, for purposes of
4797	4797	12 constructing or furnishing a municipal convention hall, but
4798	4798	13 only if the legal title to the municipal convention hall is
4799	4799	14 transferred to the municipality without any further
4800	4800	15 consideration by or on behalf of the municipality at the time
4801	4801	16 of the completion of the municipal convention hall or upon the
4802	4802	17 retirement or redemption of any bonds or other debt
4803	4803	18 instruments issued by the public-facilities corporation in
4804	4804	19 connection with the development of the municipal convention
4805	4805	20 hall. This exemption includes existing public-facilities
4806	4806	21 corporations as provided in Section 11-65-25 of the Illinois
4807	4807	22 Municipal Code. This paragraph is exempt from the provisions
4808	4808	23 of Section 3-55.
4809	4809	24 (29) Beginning January 1, 2010 and continuing through
4810	4810	25 December 31, 2029, materials, parts, equipment, components,
4811	4811	26 and furnishings incorporated into or upon an aircraft as part
4812	4812
4813	4813
4814	4814
4815	4815
4816	4816
4817	4817	HB4987 - 129 - LRB103 34737 HLH 64585 b
4818	4818
4819	4819
4820	4820	HB4987- 130 -LRB103 34737 HLH 64585 b HB4987 - 130 - LRB103 34737 HLH 64585 b
4821	4821	HB4987 - 130 - LRB103 34737 HLH 64585 b
4822	4822	1 of the modification, refurbishment, completion, replacement,
4823	4823	2 repair, or maintenance of the aircraft. This exemption
4824	4824	3 includes consumable supplies used in the modification,
4825	4825	4 refurbishment, completion, replacement, repair, and
4826	4826	5 maintenance of aircraft. However, until January 1, 2024, this
4827	4827	6 exemption excludes any materials, parts, equipment,
4828	4828	7 components, and consumable supplies used in the modification,
4829	4829	8 replacement, repair, and maintenance of aircraft engines or
4830	4830	9 power plants, whether such engines or power plants are
4831	4831	10 installed or uninstalled upon any such aircraft. "Consumable
4832	4832	11 supplies" include, but are not limited to, adhesive, tape,
4833	4833	12 sandpaper, general purpose lubricants, cleaning solution,
4834	4834	13 latex gloves, and protective films.
4835	4835	14 Beginning January 1, 2010 and continuing through December
4836	4836	15 31, 2023, this exemption applies only to the transfer of
4837	4837	16 qualifying tangible personal property incident to the
4838	4838	17 modification, refurbishment, completion, replacement, repair,
4839	4839	18 or maintenance of an aircraft by persons who (i) hold an Air
4840	4840	19 Agency Certificate and are empowered to operate an approved
4841	4841	20 repair station by the Federal Aviation Administration, (ii)
4842	4842	21 have a Class IV Rating, and (iii) conduct operations in
4843	4843	22 accordance with Part 145 of the Federal Aviation Regulations.
4844	4844	23 The exemption does not include aircraft operated by a
4845	4845	24 commercial air carrier providing scheduled passenger air
4846	4846	25 service pursuant to authority issued under Part 121 or Part
4847	4847	26 129 of the Federal Aviation Regulations. From January 1, 2024
4848	4848
4849	4849
4850	4850
4851	4851
4852	4852
4853	4853	HB4987 - 130 - LRB103 34737 HLH 64585 b
4854	4854
4855	4855
4856	4856	HB4987- 131 -LRB103 34737 HLH 64585 b HB4987 - 131 - LRB103 34737 HLH 64585 b
4857	4857	HB4987 - 131 - LRB103 34737 HLH 64585 b
4858	4858	1 through December 31, 2029, this exemption applies only to the
4859	4859	2 use of qualifying tangible personal property by: (A) persons
4860	4860	3 who modify, refurbish, complete, repair, replace, or maintain
4861	4861	4 aircraft and who (i) hold an Air Agency Certificate and are
4862	4862	5 empowered to operate an approved repair station by the Federal
4863	4863	6 Aviation Administration, (ii) have a Class IV Rating, and
4864	4864	7 (iii) conduct operations in accordance with Part 145 of the
4865	4865	8 Federal Aviation Regulations; and (B) persons who engage in
4866	4866	9 the modification, replacement, repair, and maintenance of
4867	4867	10 aircraft engines or power plants without regard to whether or
4868	4868	11 not those persons meet the qualifications of item (A).
4869	4869	12 The changes made to this paragraph (29) by Public Act
4870	4870	13 98-534 are declarative of existing law. It is the intent of the
4871	4871	14 General Assembly that the exemption under this paragraph (29)
4872	4872	15 applies continuously from January 1, 2010 through December 31,
4873	4873	16 2024; however, no claim for credit or refund is allowed for
4874	4874	17 taxes paid as a result of the disallowance of this exemption on
4875	4875	18 or after January 1, 2015 and prior to February 5, 2020 (the
4876	4876	19 effective date of Public Act 101-629).
4877	4877	20 (30) Beginning January 1, 2017 and through December 31,
4878	4878	21 2026, menstrual pads, tampons, and menstrual cups.
4879	4879	22 (31) Tangible personal property transferred to a purchaser
4880	4880	23 who is exempt from tax by operation of federal law. This
4881	4881	24 paragraph is exempt from the provisions of Section 3-55.
4882	4882	25 (32) Qualified tangible personal property used in the
4883	4883	26 construction or operation of a data center that has been
4884	4884
4885	4885
4886	4886
4887	4887
4888	4888
4889	4889	HB4987 - 131 - LRB103 34737 HLH 64585 b
4890	4890
4891	4891
4892	4892	HB4987- 132 -LRB103 34737 HLH 64585 b HB4987 - 132 - LRB103 34737 HLH 64585 b
4893	4893	HB4987 - 132 - LRB103 34737 HLH 64585 b
4894	4894	1 granted a certificate of exemption by the Department of
4895	4895	2 Commerce and Economic Opportunity, whether that tangible
4896	4896	3 personal property is purchased by the owner, operator, or
4897	4897	4 tenant of the data center or by a contractor or subcontractor
4898	4898	5 of the owner, operator, or tenant. Data centers that would
4899	4899	6 have qualified for a certificate of exemption prior to January
4900	4900	7 1, 2020 had Public Act 101-31 been in effect, may apply for and
4901	4901	8 obtain an exemption for subsequent purchases of computer
4902	4902	9 equipment or enabling software purchased or leased to upgrade,
4903	4903	10 supplement, or replace computer equipment or enabling software
4904	4904	11 purchased or leased in the original investment that would have
4905	4905	12 qualified.
4906	4906	13 The Department of Commerce and Economic Opportunity shall
4907	4907	14 grant a certificate of exemption under this item (32) to
4908	4908	15 qualified data centers as defined by Section 605-1025 of the
4909	4909	16 Department of Commerce and Economic Opportunity Law of the
4910	4910	17 Civil Administrative Code of Illinois.
4911	4911	18 For the purposes of this item (32):
4912	4912	19 "Data center" means a building or a series of
4913	4913	20 buildings rehabilitated or constructed to house working
4914	4914	21 servers in one physical location or multiple sites within
4915	4915	22 the State of Illinois.
4916	4916	23 "Qualified tangible personal property" means:
4917	4917	24 electrical systems and equipment; climate control and
4918	4918	25 chilling equipment and systems; mechanical systems and
4919	4919	26 equipment; monitoring and secure systems; emergency
4920	4920
4921	4921
4922	4922
4923	4923
4924	4924
4925	4925	HB4987 - 132 - LRB103 34737 HLH 64585 b
4926	4926
4927	4927
4928	4928	HB4987- 133 -LRB103 34737 HLH 64585 b HB4987 - 133 - LRB103 34737 HLH 64585 b
4929	4929	HB4987 - 133 - LRB103 34737 HLH 64585 b
4930	4930	1 generators; hardware; computers; servers; data storage
4931	4931	2 devices; network connectivity equipment; racks; cabinets;
4932	4932	3 telecommunications cabling infrastructure; raised floor
4933	4933	4 systems; peripheral components or systems; software;
4934	4934	5 mechanical, electrical, or plumbing systems; battery
4935	4935	6 systems; cooling systems and towers; temperature control
4936	4936	7 systems; other cabling; and other data center
4937	4937	8 infrastructure equipment and systems necessary to operate
4938	4938	9 qualified tangible personal property, including fixtures;
4939	4939	10 and component parts of any of the foregoing, including
4940	4940	11 installation, maintenance, repair, refurbishment, and
4941	4941	12 replacement of qualified tangible personal property to
4942	4942	13 generate, transform, transmit, distribute, or manage
4943	4943	14 electricity necessary to operate qualified tangible
4944	4944	15 personal property; and all other tangible personal
4945	4945	16 property that is essential to the operations of a computer
4946	4946	17 data center. The term "qualified tangible personal
4947	4947	18 property" also includes building materials physically
4948	4948	19 incorporated into in to the qualifying data center. To
4949	4949	20 document the exemption allowed under this Section, the
4950	4950	21 retailer must obtain from the purchaser a copy of the
4951	4951	22 certificate of eligibility issued by the Department of
4952	4952	23 Commerce and Economic Opportunity.
4953	4953	24 This item (32) is exempt from the provisions of Section
4954	4954	25 3-55.
4955	4955	26 (33) Beginning July 1, 2022, breast pumps, breast pump
4956	4956
4957	4957
4958	4958
4959	4959
4960	4960
4961	4961	HB4987 - 133 - LRB103 34737 HLH 64585 b
4962	4962
4963	4963
4964	4964	HB4987- 134 -LRB103 34737 HLH 64585 b HB4987 - 134 - LRB103 34737 HLH 64585 b
4965	4965	HB4987 - 134 - LRB103 34737 HLH 64585 b
4966	4966	1 collection and storage supplies, and breast pump kits. This
4967	4967	2 item (33) is exempt from the provisions of Section 3-55. As
4968	4968	3 used in this item (33):
4969	4969	4 "Breast pump" means an electrically controlled or
4970	4970	5 manually controlled pump device designed or marketed to be
4971	4971	6 used to express milk from a human breast during lactation,
4972	4972	7 including the pump device and any battery, AC adapter, or
4973	4973	8 other power supply unit that is used to power the pump
4974	4974	9 device and is packaged and sold with the pump device at the
4975	4975	10 time of sale.
4976	4976	11 "Breast pump collection and storage supplies" means
4977	4977	12 items of tangible personal property designed or marketed
4978	4978	13 to be used in conjunction with a breast pump to collect
4979	4979	14 milk expressed from a human breast and to store collected
4980	4980	15 milk until it is ready for consumption.
4981	4981	16 "Breast pump collection and storage supplies"
4982	4982	17 includes, but is not limited to: breast shields and breast
4983	4983	18 shield connectors; breast pump tubes and tubing adapters;
4984	4984	19 breast pump valves and membranes; backflow protectors and
4985	4985	20 backflow protector adaptors; bottles and bottle caps
4986	4986	21 specific to the operation of the breast pump; and breast
4987	4987	22 milk storage bags.
4988	4988	23 "Breast pump collection and storage supplies" does not
4989	4989	24 include: (1) bottles and bottle caps not specific to the
4990	4990	25 operation of the breast pump; (2) breast pump travel bags
4991	4991	26 and other similar carrying accessories, including ice
4992	4992
4993	4993
4994	4994
4995	4995
4996	4996
4997	4997	HB4987 - 134 - LRB103 34737 HLH 64585 b
4998	4998
4999	4999
5000	5000	HB4987- 135 -LRB103 34737 HLH 64585 b HB4987 - 135 - LRB103 34737 HLH 64585 b
5001	5001	HB4987 - 135 - LRB103 34737 HLH 64585 b
5002	5002	1 packs, labels, and other similar products; (3) breast pump
5003	5003	2 cleaning supplies; (4) nursing bras, bra pads, breast
5004	5004	3 shells, and other similar products; and (5) creams,
5005	5005	4 ointments, and other similar products that relieve
5006	5006	5 breastfeeding-related symptoms or conditions of the
5007	5007	6 breasts or nipples, unless sold as part of a breast pump
5008	5008	7 kit that is pre-packaged by the breast pump manufacturer
5009	5009	8 or distributor.
5010	5010	9 "Breast pump kit" means a kit that: (1) contains no
5011	5011	10 more than a breast pump, breast pump collection and
5012	5012	11 storage supplies, a rechargeable battery for operating the
5013	5013	12 breast pump, a breastmilk cooler, bottle stands, ice
5014	5014	13 packs, and a breast pump carrying case; and (2) is
5015	5015	14 pre-packaged as a breast pump kit by the breast pump
5016	5016	15 manufacturer or distributor.
5017	5017	16 (34) Tangible personal property sold by or on behalf of
5018	5018	17 the State Treasurer pursuant to the Revised Uniform Unclaimed
5019	5019	18 Property Act. This item (34) is exempt from the provisions of
5020	5020	19 Section 3-55.
5021	5021	20 (35) Beginning on January 1, 2024, tangible personal
5022	5022	21 property purchased by an active duty member of the armed
5023	5023	22 forces of the United States who presents valid military
5024	5024	23 identification and purchases the property using a form of
5025	5025	24 payment where the federal government is the payor. The member
5026	5026	25 of the armed forces must complete, at the point of sale, a form
5027	5027	26 prescribed by the Department of Revenue documenting that the
5028	5028
5029	5029
5030	5030
5031	5031
5032	5032
5033	5033	HB4987 - 135 - LRB103 34737 HLH 64585 b
5034	5034
5035	5035
5036	5036	HB4987- 136 -LRB103 34737 HLH 64585 b HB4987 - 136 - LRB103 34737 HLH 64585 b
5037	5037	HB4987 - 136 - LRB103 34737 HLH 64585 b
5038	5038	1 transaction is eligible for the exemption under this
5039	5039	2 paragraph. Retailers must keep the form as documentation of
5040	5040	3 the exemption in their records for a period of not less than 6
5041	5041	4 years. "Armed forces of the United States" means the United
5042	5042	5 States Army, Navy, Air Force, Marine Corps, or Coast Guard.
5043	5043	6 This paragraph is exempt from the provisions of Section 3-55.
5044	5044	7 (36) Beginning on July 1, 2024, food prepared for
5045	5045	8 immediate consumption and transferred incident to a sale of
5046	5046	9 service subject to this Act or the Service Occupation Tax Act
5047	5047	10 by an entity licensed under the Hospital Licensing Act, the
5048	5048	11 Nursing Home Care Act, the Assisted Living and Shared Housing
5049	5049	12 Act, the ID/DD Community Care Act, the MC/DD Act, the
5050	5050	13 Specialized Mental Health Rehabilitation Act of 2013, or the
5051	5051	14 Child Care Act of 1969 or an entity that holds a permit issued
5052	5052	15 pursuant to the Life Care Facilities Act. This item (36) is
5053	5053	16 exempt from the provisions of Section 3-55.
5054	5054	17 (37) Beginning on July 1, 2024, food for human consumption
5055	5055	18 that is to be consumed off the premises where it is sold (other
5056	5056	19 than alcoholic beverages, food consisting of or infused with
5057	5057	20 adult use cannabis, soft drinks, and food that has been
5058	5058	21 prepared for immediate consumption) This item (37
5059	5059	) is exempt
5060	5060	22 from the provisions of Section 3-55.
5061	5061	23 (Source: P.A. 102-16, eff. 6-17-21; 102-700, Article 70,
5062	5062	24 Section 70-15, eff. 4-19-22; 102-700, Article 75, Section
5063	5063	25 75-15, eff. 4-19-22; 102-1026, eff. 5-27-22; 103-9, Article 5,
5064	5064	26 Section 5-15, eff. 6-7-23; 103-9, Article 15, Section 15-15,
5065	5065
5066	5066
5067	5067
5068	5068
5069	5069
5070	5070	HB4987 - 136 - LRB103 34737 HLH 64585 b
5071	5071
5072	5072
5073	5073	HB4987- 137 -LRB103 34737 HLH 64585 b HB4987 - 137 - LRB103 34737 HLH 64585 b
5074	5074	HB4987 - 137 - LRB103 34737 HLH 64585 b
5075	5075	1 eff. 6-7-23; 103-154, eff. 6-30-23; 103-384, eff. 1-1-24;
5076	5076	2 revised 12-12-23.)
5077	5077	3 (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
5078	5078	4 Sec. 3-10. Rate of tax. Unless otherwise provided in this
5079	5079	5 Section, the tax imposed by this Act is at the rate of 6.25% of
5080	5080	6 the "selling price", as defined in Section 2 of the Service Use
5081	5081	7 Tax Act, of the tangible personal property. For the purpose of
5082	5082	8 computing this tax, in no event shall the "selling price" be
5083	5083	9 less than the cost price to the serviceman of the tangible
5084	5084	10 personal property transferred. The selling price of each item
5085	5085	11 of tangible personal property transferred as an incident of a
5086	5086	12 sale of service may be shown as a distinct and separate item on
5087	5087	13 the serviceman's billing to the service customer. If the
5088	5088	14 selling price is not so shown, the selling price of the
5089	5089	15 tangible personal property is deemed to be 50% of the
5090	5090	16 serviceman's entire billing to the service customer. When,
5091	5091	17 however, a serviceman contracts to design, develop, and
5092	5092	18 produce special order machinery or equipment, the tax imposed
5093	5093	19 by this Act shall be based on the serviceman's cost price of
5094	5094	20 the tangible personal property transferred incident to the
5095	5095	21 completion of the contract.
5096	5096	22 Beginning on July 1, 2000 and through December 31, 2000,
5097	5097	23 with respect to motor fuel, as defined in Section 1.1 of the
5098	5098	24 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
5099	5099	25 the Use Tax Act, the tax is imposed at the rate of 1.25%.
5100	5100
5101	5101
5102	5102
5103	5103
5104	5104
5105	5105	HB4987 - 137 - LRB103 34737 HLH 64585 b
5106	5106
5107	5107
5108	5108	HB4987- 138 -LRB103 34737 HLH 64585 b HB4987 - 138 - LRB103 34737 HLH 64585 b
5109	5109	HB4987 - 138 - LRB103 34737 HLH 64585 b
5110	5110	1 With respect to gasohol, as defined in the Use Tax Act, the
5111	5111	2 tax imposed by this Act shall apply to (i) 70% of the cost
5112	5112	3 price of property transferred as an incident to the sale of
5113	5113	4 service on or after January 1, 1990, and before July 1, 2003,
5114	5114	5 (ii) 80% of the selling price of property transferred as an
5115	5115	6 incident to the sale of service on or after July 1, 2003 and on
5116	5116	7 or before July 1, 2017, (iii) 100% of the selling price of
5117	5117	8 property transferred as an incident to the sale of service
5118	5118	9 after July 1, 2017 and prior to January 1, 2024, (iv) 90% of
5119	5119	10 the selling price of property transferred as an incident to
5120	5120	11 the sale of service on or after January 1, 2024 and on or
5121	5121	12 before December 31, 2028, and (v) 100% of the selling price of
5122	5122	13 property transferred as an incident to the sale of service
5123	5123	14 after December 31, 2028. If, at any time, however, the tax
5124	5124	15 under this Act on sales of gasohol, as defined in the Use Tax
5125	5125	16 Act, is imposed at the rate of 1.25%, then the tax imposed by
5126	5126	17 this Act applies to 100% of the proceeds of sales of gasohol
5127	5127	18 made during that time.
5128	5128	19 With respect to mid-range ethanol blends, as defined in
5129	5129	20 Section 3-44.3 of the Use Tax Act, the tax imposed by this Act
5130	5130	21 applies to (i) 80% of the selling price of property
5131	5131	22 transferred as an incident to the sale of service on or after
5132	5132	23 January 1, 2024 and on or before December 31, 2028 and (ii)
5133	5133	24 100% of the selling price of property transferred as an
5134	5134	25 incident to the sale of service after December 31, 2028. If, at
5135	5135	26 any time, however, the tax under this Act on sales of mid-range
5136	5136
5137	5137
5138	5138
5139	5139
5140	5140
5141	5141	HB4987 - 138 - LRB103 34737 HLH 64585 b
5142	5142
5143	5143
5144	5144	HB4987- 139 -LRB103 34737 HLH 64585 b HB4987 - 139 - LRB103 34737 HLH 64585 b
5145	5145	HB4987 - 139 - LRB103 34737 HLH 64585 b
5146	5146	1 ethanol blends is imposed at the rate of 1.25%, then the tax
5147	5147	2 imposed by this Act applies to 100% of the selling price of
5148	5148	3 mid-range ethanol blends transferred as an incident to the
5149	5149	4 sale of service during that time.
5150	5150	5 With respect to majority blended ethanol fuel, as defined
5151	5151	6 in the Use Tax Act, the tax imposed by this Act does not apply
5152	5152	7 to the selling price of property transferred as an incident to
5153	5153	8 the sale of service on or after July 1, 2003 and on or before
5154	5154	9 December 31, 2028 but applies to 100% of the selling price
5155	5155	10 thereafter.
5156	5156	11 With respect to biodiesel blends, as defined in the Use
5157	5157	12 Tax Act, with no less than 1% and no more than 10% biodiesel,
5158	5158	13 the tax imposed by this Act applies to (i) 80% of the selling
5159	5159	14 price of property transferred as an incident to the sale of
5160	5160	15 service on or after July 1, 2003 and on or before December 31,
5161	5161	16 2018 and (ii) 100% of the proceeds of the selling price after
5162	5162	17 December 31, 2018 and before January 1, 2024. On and after
5163	5163	18 January 1, 2024 and on or before December 31, 2030, the
5164	5164	19 taxation of biodiesel, renewable diesel, and biodiesel blends
5165	5165	20 shall be as provided in Section 3-5.1 of the Use Tax Act. If,
5166	5166	21 at any time, however, the tax under this Act on sales of
5167	5167	22 biodiesel blends, as defined in the Use Tax Act, with no less
5168	5168	23 than 1% and no more than 10% biodiesel is imposed at the rate
5169	5169	24 of 1.25%, then the tax imposed by this Act applies to 100% of
5170	5170	25 the proceeds of sales of biodiesel blends with no less than 1%
5171	5171	26 and no more than 10% biodiesel made during that time.
5172	5172
5173	5173
5174	5174
5175	5175
5176	5176
5177	5177	HB4987 - 139 - LRB103 34737 HLH 64585 b
5178	5178
5179	5179
5180	5180	HB4987- 140 -LRB103 34737 HLH 64585 b HB4987 - 140 - LRB103 34737 HLH 64585 b
5181	5181	HB4987 - 140 - LRB103 34737 HLH 64585 b
5182	5182	1 With respect to biodiesel, as defined in the Use Tax Act,
5183	5183	2 and biodiesel blends, as defined in the Use Tax Act, with more
5184	5184	3 than 10% but no more than 99% biodiesel material, the tax
5185	5185	4 imposed by this Act does not apply to the proceeds of the
5186	5186	5 selling price of property transferred as an incident to the
5187	5187	6 sale of service on or after July 1, 2003 and on or before
5188	5188	7 December 31, 2023. On and after January 1, 2024 and on or
5189	5189	8 before December 31, 2030, the taxation of biodiesel, renewable
5190	5190	9 diesel, and biodiesel blends shall be as provided in Section
5191	5191	10 3-5.1 of the Use Tax Act.
5192	5192	11 At the election of any registered serviceman made for each
5193	5193	12 fiscal year, sales of service in which the aggregate annual
5194	5194	13 cost price of tangible personal property transferred as an
5195	5195	14 incident to the sales of service is less than 35%, or 75% in
5196	5196	15 the case of servicemen transferring prescription drugs or
5197	5197	16 servicemen engaged in graphic arts production, of the
5198	5198	17 aggregate annual total gross receipts from all sales of
5199	5199	18 service, the tax imposed by this Act shall be based on the
5200	5200	19 serviceman's cost price of the tangible personal property
5201	5201	20 transferred incident to the sale of those services.
5202	5202	21 Until July 1, 2022 and from beginning again on July 1, 2023
5203	5203	22 through June 30, 2024, the tax shall be imposed at the rate of
5204	5204	23 1% on food prepared for immediate consumption and transferred
5205	5205	24 incident to a sale of service subject to this Act or the
5206	5206	25 Service Use Tax Act by an entity licensed under the Hospital
5207	5207	26 Licensing Act, the Nursing Home Care Act, the Assisted Living
5208	5208
5209	5209
5210	5210
5211	5211
5212	5212
5213	5213	HB4987 - 140 - LRB103 34737 HLH 64585 b
5214	5214
5215	5215
5216	5216	HB4987- 141 -LRB103 34737 HLH 64585 b HB4987 - 141 - LRB103 34737 HLH 64585 b
5217	5217	HB4987 - 141 - LRB103 34737 HLH 64585 b
5218	5218	1 and Shared Housing Act, the ID/DD Community Care Act, the
5219	5219	2 MC/DD Act, the Specialized Mental Health Rehabilitation Act of
5220	5220	3 2013, or the Child Care Act of 1969, or an entity that holds a
5221	5221	4 permit issued pursuant to the Life Care Facilities Act. Until
5222	5222	5 July 1, 2022 and from beginning again on July 1, 2023 through
5223	5223	6 June 30, 2024, the tax shall also be imposed at the rate of 1%
5224	5224	7 on food for human consumption that is to be consumed off the
5225	5225	8 premises where it is sold (other than alcoholic beverages,
5226	5226	9 food consisting of or infused with adult use cannabis, soft
5227	5227	10 drinks, and food that has been prepared for immediate
5228	5228	11 consumption and is not otherwise included in this paragraph).
5229	5229	12 From Beginning on July 1, 2022 through June 30, 2023, and
5230	5230	13 on and after July 1, 2024, and until July 1, 2023, the tax
5231	5231	14 shall be imposed at the rate of 0% on food prepared for
5232	5232	15 immediate consumption and transferred incident to a sale of
5233	5233	16 service subject to this Act or the Service Use Tax Act by an
5234	5234	17 entity licensed under the Hospital Licensing Act, the Nursing
5235	5235	18 Home Care Act, the Assisted Living and Shared Housing Act, the
5236	5236	19 ID/DD Community Care Act, the MC/DD Act, the Specialized
5237	5237	20 Mental Health Rehabilitation Act of 2013, or the Child Care
5238	5238	21 Act of 1969, or an entity that holds a permit issued pursuant
5239	5239	22 to the Life Care Facilities Act is exempt from the tax imposed
5240	5240	23 by this Act. From Beginning July 1, 2022 through June 30, 2023,
5241	5241	24 and on and after July 1, 2024, and until July 1, 2023, the tax
5242	5242	25 shall also be imposed at the rate of 0% on food for human
5243	5243	26 consumption that is to be consumed off the premises where it is
5244	5244
5245	5245
5246	5246
5247	5247
5248	5248
5249	5249	HB4987 - 141 - LRB103 34737 HLH 64585 b
5250	5250
5251	5251
5252	5252	HB4987- 142 -LRB103 34737 HLH 64585 b HB4987 - 142 - LRB103 34737 HLH 64585 b
5253	5253	HB4987 - 142 - LRB103 34737 HLH 64585 b
5254	5254	1 sold (other than alcoholic beverages, food consisting of or
5255	5255	2 infused with adult use cannabis, soft drinks, and food that
5256	5256	3 has been prepared for immediate consumption and is not
5257	5257	4 otherwise included in this paragraph) is exempt from the tax
5258	5258	5 imposed by this Act.
5259	5259	6 The tax shall also be imposed at the rate of 1% on
5260	5260	7 prescription and nonprescription medicines, drugs, medical
5261	5261	8 appliances, products classified as Class III medical devices
5262	5262	9 by the United States Food and Drug Administration that are
5263	5263	10 used for cancer treatment pursuant to a prescription, as well
5264	5264	11 as any accessories and components related to those devices,
5265	5265	12 modifications to a motor vehicle for the purpose of rendering
5266	5266	13 it usable by a person with a disability, and insulin, blood
5267	5267	14 sugar testing materials, syringes, and needles used by human
5268	5268	15 diabetics. For the purposes of this Section, until September
5269	5269	16 1, 2009: the term "soft drinks" means any complete, finished,
5270	5270	17 ready-to-use, non-alcoholic drink, whether carbonated or not,
5271	5271	18 including, but not limited to, soda water, cola, fruit juice,
5272	5272	19 vegetable juice, carbonated water, and all other preparations
5273	5273	20 commonly known as soft drinks of whatever kind or description
5274	5274	21 that are contained in any closed or sealed can, carton, or
5275	5275	22 container, regardless of size; but "soft drinks" does not
5276	5276	23 include coffee, tea, non-carbonated water, infant formula,
5277	5277	24 milk or milk products as defined in the Grade A Pasteurized
5278	5278	25 Milk and Milk Products Act, or drinks containing 50% or more
5279	5279	26 natural fruit or vegetable juice.
5280	5280
5281	5281
5282	5282
5283	5283
5284	5284
5285	5285	HB4987 - 142 - LRB103 34737 HLH 64585 b
5286	5286
5287	5287
5288	5288	HB4987- 143 -LRB103 34737 HLH 64585 b HB4987 - 143 - LRB103 34737 HLH 64585 b
5289	5289	HB4987 - 143 - LRB103 34737 HLH 64585 b
5290	5290	1 Notwithstanding any other provisions of this Act,
5291	5291	2 beginning September 1, 2009, "soft drinks" means non-alcoholic
5292	5292	3 beverages that contain natural or artificial sweeteners. "Soft
5293	5293	4 drinks" does not include beverages that contain milk or milk
5294	5294	5 products, soy, rice or similar milk substitutes, or greater
5295	5295	6 than 50% of vegetable or fruit juice by volume.
5296	5296	7 Until August 1, 2009, and notwithstanding any other
5297	5297	8 provisions of this Act, "food for human consumption that is to
5298	5298	9 be consumed off the premises where it is sold" includes all
5299	5299	10 food sold through a vending machine, except soft drinks and
5300	5300	11 food products that are dispensed hot from a vending machine,
5301	5301	12 regardless of the location of the vending machine. Beginning
5302	5302	13 August 1, 2009, and notwithstanding any other provisions of
5303	5303	14 this Act, "food for human consumption that is to be consumed
5304	5304	15 off the premises where it is sold" includes all food sold
5305	5305	16 through a vending machine, except soft drinks, candy, and food
5306	5306	17 products that are dispensed hot from a vending machine,
5307	5307	18 regardless of the location of the vending machine.
5308	5308	19 Notwithstanding any other provisions of this Act,
5309	5309	20 beginning September 1, 2009, "food for human consumption that
5310	5310	21 is to be consumed off the premises where it is sold" does not
5311	5311	22 include candy. For purposes of this Section, "candy" means a
5312	5312	23 preparation of sugar, honey, or other natural or artificial
5313	5313	24 sweeteners in combination with chocolate, fruits, nuts or
5314	5314	25 other ingredients or flavorings in the form of bars, drops, or
5315	5315	26 pieces. "Candy" does not include any preparation that contains
5316	5316
5317	5317
5318	5318
5319	5319
5320	5320
5321	5321	HB4987 - 143 - LRB103 34737 HLH 64585 b
5322	5322
5323	5323
5324	5324	HB4987- 144 -LRB103 34737 HLH 64585 b HB4987 - 144 - LRB103 34737 HLH 64585 b
5325	5325	HB4987 - 144 - LRB103 34737 HLH 64585 b
5326	5326	1 flour or requires refrigeration.
5327	5327	2 Notwithstanding any other provisions of this Act,
5328	5328	3 beginning September 1, 2009, "nonprescription medicines and
5329	5329	4 drugs" does not include grooming and hygiene products. For
5330	5330	5 purposes of this Section, "grooming and hygiene products"
5331	5331	6 includes, but is not limited to, soaps and cleaning solutions,
5332	5332	7 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
5333	5333	8 lotions and screens, unless those products are available by
5334	5334	9 prescription only, regardless of whether the products meet the
5335	5335	10 definition of "over-the-counter-drugs". For the purposes of
5336	5336	11 this paragraph, "over-the-counter-drug" means a drug for human
5337	5337	12 use that contains a label that identifies the product as a drug
5338	5338	13 as required by 21 CFR 201.66. The "over-the-counter-drug"
5339	5339	14 label includes:
5340	5340	15 (A) a "Drug Facts" panel; or
5341	5341	16 (B) a statement of the "active ingredient(s)" with a
5342	5342	17 list of those ingredients contained in the compound,
5343	5343	18 substance or preparation.
5344	5344	19 Beginning on January 1, 2014 (the effective date of Public
5345	5345	20 Act 98-122), "prescription and nonprescription medicines and
5346	5346	21 drugs" includes medical cannabis purchased from a registered
5347	5347	22 dispensing organization under the Compassionate Use of Medical
5348	5348	23 Cannabis Program Act.
5349	5349	24 As used in this Section, "adult use cannabis" means
5350	5350	25 cannabis subject to tax under the Cannabis Cultivation
5351	5351	26 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
5352	5352
5353	5353
5354	5354
5355	5355
5356	5356
5357	5357	HB4987 - 144 - LRB103 34737 HLH 64585 b
5358	5358
5359	5359
5360	5360	HB4987- 145 -LRB103 34737 HLH 64585 b HB4987 - 145 - LRB103 34737 HLH 64585 b
5361	5361	HB4987 - 145 - LRB103 34737 HLH 64585 b
5362	5362	1 and does not include cannabis subject to tax under the
5363	5363	2 Compassionate Use of Medical Cannabis Program Act.
5364	5364	3 (Source: P.A. 102-4, eff. 4-27-21; 102-16, eff. 6-17-21;
5365	5365	4 102-700, Article 20, Section 20-15, eff. 4-19-22; 102-700,
5366	5366	5 Article 60, Section 60-25, eff. 4-19-22; 103-9, eff. 6-7-23;
5367	5367	6 103-154, eff. 6-30-23.)
5368	5368	7 (35 ILCS 115/9) (from Ch. 120, par. 439.109)
5369	5369	8 Sec. 9. Each serviceman required or authorized to collect
5370	5370	9 the tax herein imposed shall pay to the Department the amount
5371	5371	10 of such tax at the time when he is required to file his return
5372	5372	11 for the period during which such tax was collectible, less a
5373	5373	12 discount of 2.1% prior to January 1, 1990, and 1.75% on and
5374	5374	13 after January 1, 1990, or $5 per calendar year, whichever is
5375	5375	14 greater, which is allowed to reimburse the serviceman for
5376	5376	15 expenses incurred in collecting the tax, keeping records,
5377	5377	16 preparing and filing returns, remitting the tax, and supplying
5378	5378	17 data to the Department on request. When determining the
5379	5379	18 discount allowed under this Section, servicemen shall include
5380	5380	19 the amount of tax that would have been due at the 1% rate but
5381	5381	20 for the 0% rate imposed under Public Act 102-700 this
5382	5382	21 amendatory Act of the 102nd General Assembly. The discount
5383	5383	22 under this Section is not allowed for the 1.25% portion of
5384	5384	23 taxes paid on aviation fuel that is subject to the revenue use
5385	5385	24 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
5386	5386	25 discount allowed under this Section is allowed only for
5387	5387
5388	5388
5389	5389
5390	5390
5391	5391
5392	5392	HB4987 - 145 - LRB103 34737 HLH 64585 b
5393	5393
5394	5394
5395	5395	HB4987- 146 -LRB103 34737 HLH 64585 b HB4987 - 146 - LRB103 34737 HLH 64585 b
5396	5396	HB4987 - 146 - LRB103 34737 HLH 64585 b
5397	5397	1 returns that are filed in the manner required by this Act. The
5398	5398	2 Department may disallow the discount for servicemen whose
5399	5399	3 certificate of registration is revoked at the time the return
5400	5400	4 is filed, but only if the Department's decision to revoke the
5401	5401	5 certificate of registration has become final.
5402	5402	6 Where such tangible personal property is sold under a
5403	5403	7 conditional sales contract, or under any other form of sale
5404	5404	8 wherein the payment of the principal sum, or a part thereof, is
5405	5405	9 extended beyond the close of the period for which the return is
5406	5406	10 filed, the serviceman, in collecting the tax may collect, for
5407	5407	11 each tax return period, only the tax applicable to the part of
5408	5408	12 the selling price actually received during such tax return
5409	5409	13 period.
5410	5410	14 Except as provided hereinafter in this Section, on or
5411	5411	15 before the twentieth day of each calendar month, such
5412	5412	16 serviceman shall file a return for the preceding calendar
5413	5413	17 month in accordance with reasonable rules and regulations to
5414	5414	18 be promulgated by the Department of Revenue. Such return shall
5415	5415	19 be filed on a form prescribed by the Department and shall
5416	5416	20 contain such information as the Department may reasonably
5417	5417	21 require. The return shall include the gross receipts which
5418	5418	22 were received during the preceding calendar month or quarter
5419	5419	23 on the following items upon which tax would have been due but
5420	5420	24 for the 0% rate imposed under Public Act 102-700 this
5421	5421	25 amendatory Act of the 102nd General Assembly: (i) food for
5422	5422	26 human consumption that is to be consumed off the premises
5423	5423
5424	5424
5425	5425
5426	5426
5427	5427
5428	5428	HB4987 - 146 - LRB103 34737 HLH 64585 b
5429	5429
5430	5430
5431	5431	HB4987- 147 -LRB103 34737 HLH 64585 b HB4987 - 147 - LRB103 34737 HLH 64585 b
5432	5432	HB4987 - 147 - LRB103 34737 HLH 64585 b
5433	5433	1 where it is sold (other than alcoholic beverages, food
5434	5434	2 consisting of or infused with adult use cannabis, soft drinks,
5435	5435	3 and food that has been prepared for immediate consumption);
5436	5436	4 and (ii) food prepared for immediate consumption and
5437	5437	5 transferred incident to a sale of service subject to this Act
5438	5438	6 or the Service Use Tax Act by an entity licensed under the
5439	5439	7 Hospital Licensing Act, the Nursing Home Care Act, the
5440	5440	8 Assisted Living and Shared Housing Act, the ID/DD Community
5441	5441	9 Care Act, the MC/DD Act, the Specialized Mental Health
5442	5442	10 Rehabilitation Act of 2013, or the Child Care Act of 1969, or
5443	5443	11 an entity that holds a permit issued pursuant to the Life Care
5444	5444	12 Facilities Act. The return shall also include the amount of
5445	5445	13 tax that would have been due on the items listed in the
5446	5446	14 previous sentence but for the 0% rate imposed under Public Act
5447	5447	15 102-700 this amendatory Act of the 102nd General Assembly.
5448	5448	16 On and after January 1, 2018, with respect to servicemen
5449	5449	17 whose annual gross receipts average $20,000 or more, all
5450	5450	18 returns required to be filed pursuant to this Act shall be
5451	5451	19 filed electronically. Servicemen who demonstrate that they do
5452	5452	20 not have access to the Internet or demonstrate hardship in
5453	5453	21 filing electronically may petition the Department to waive the
5454	5454	22 electronic filing requirement.
5455	5455	23 The Department may require returns to be filed on a
5456	5456	24 quarterly basis. If so required, a return for each calendar
5457	5457	25 quarter shall be filed on or before the twentieth day of the
5458	5458	26 calendar month following the end of such calendar quarter. The
5459	5459
5460	5460
5461	5461
5462	5462
5463	5463
5464	5464	HB4987 - 147 - LRB103 34737 HLH 64585 b
5465	5465
5466	5466
5467	5467	HB4987- 148 -LRB103 34737 HLH 64585 b HB4987 - 148 - LRB103 34737 HLH 64585 b
5468	5468	HB4987 - 148 - LRB103 34737 HLH 64585 b
5469	5469	1 taxpayer shall also file a return with the Department for each
5470	5470	2 of the first two months of each calendar quarter, on or before
5471	5471	3 the twentieth day of the following calendar month, stating:
5472	5472	4 1. The name of the seller;
5473	5473	5 2. The address of the principal place of business from
5474	5474	6 which he engages in business as a serviceman in this
5475	5475	7 State;
5476	5476	8 3. The total amount of taxable receipts received by
5477	5477	9 him during the preceding calendar month, including
5478	5478	10 receipts from charge and time sales, but less all
5479	5479	11 deductions allowed by law;
5480	5480	12 4. The amount of credit provided in Section 2d of this
5481	5481	13 Act;
5482	5482	14 5. The amount of tax due;
5483	5483	15 5-5. The signature of the taxpayer; and
5484	5484	16 6. Such other reasonable information as the Department
5485	5485	17 may require.
5486	5486	18 Each serviceman required or authorized to collect the tax
5487	5487	19 herein imposed on aviation fuel acquired as an incident to the
5488	5488	20 purchase of a service in this State during the preceding
5489	5489	21 calendar month shall, instead of reporting and paying tax as
5490	5490	22 otherwise required by this Section, report and pay such tax on
5491	5491	23 a separate aviation fuel tax return. The requirements related
5492	5492	24 to the return shall be as otherwise provided in this Section.
5493	5493	25 Notwithstanding any other provisions of this Act to the
5494	5494	26 contrary, servicemen transferring aviation fuel incident to
5495	5495
5496	5496
5497	5497
5498	5498
5499	5499
5500	5500	HB4987 - 148 - LRB103 34737 HLH 64585 b
5501	5501
5502	5502
5503	5503	HB4987- 149 -LRB103 34737 HLH 64585 b HB4987 - 149 - LRB103 34737 HLH 64585 b
5504	5504	HB4987 - 149 - LRB103 34737 HLH 64585 b
5505	5505	1 sales of service shall file all aviation fuel tax returns and
5506	5506	2 shall make all aviation fuel tax payments by electronic means
5507	5507	3 in the manner and form required by the Department. For
5508	5508	4 purposes of this Section, "aviation fuel" means jet fuel and
5509	5509	5 aviation gasoline.
5510	5510	6 If a taxpayer fails to sign a return within 30 days after
5511	5511	7 the proper notice and demand for signature by the Department,
5512	5512	8 the return shall be considered valid and any amount shown to be
5513	5513	9 due on the return shall be deemed assessed.
5514	5514	10 Notwithstanding any other provision of this Act to the
5515	5515	11 contrary, servicemen subject to tax on cannabis shall file all
5516	5516	12 cannabis tax returns and shall make all cannabis tax payments
5517	5517	13 by electronic means in the manner and form required by the
5518	5518	14 Department.
5519	5519	15 Prior to October 1, 2003, and on and after September 1,
5520	5520	16 2004 a serviceman may accept a Manufacturer's Purchase Credit
5521	5521	17 certification from a purchaser in satisfaction of Service Use
5522	5522	18 Tax as provided in Section 3-70 of the Service Use Tax Act if
5523	5523	19 the purchaser provides the appropriate documentation as
5524	5524	20 required by Section 3-70 of the Service Use Tax Act. A
5525	5525	21 Manufacturer's Purchase Credit certification, accepted prior
5526	5526	22 to October 1, 2003 or on or after September 1, 2004 by a
5527	5527	23 serviceman as provided in Section 3-70 of the Service Use Tax
5528	5528	24 Act, may be used by that serviceman to satisfy Service
5529	5529	25 Occupation Tax liability in the amount claimed in the
5530	5530	26 certification, not to exceed 6.25% of the receipts subject to
5531	5531
5532	5532
5533	5533
5534	5534
5535	5535
5536	5536	HB4987 - 149 - LRB103 34737 HLH 64585 b
5537	5537
5538	5538
5539	5539	HB4987- 150 -LRB103 34737 HLH 64585 b HB4987 - 150 - LRB103 34737 HLH 64585 b
5540	5540	HB4987 - 150 - LRB103 34737 HLH 64585 b
5541	5541	1 tax from a qualifying purchase. A Manufacturer's Purchase
5542	5542	2 Credit reported on any original or amended return filed under
5543	5543	3 this Act after October 20, 2003 for reporting periods prior to
5544	5544	4 September 1, 2004 shall be disallowed. Manufacturer's Purchase
5545	5545	5 Credit reported on annual returns due on or after January 1,
5546	5546	6 2005 will be disallowed for periods prior to September 1,
5547	5547	7 2004. No Manufacturer's Purchase Credit may be used after
5548	5548	8 September 30, 2003 through August 31, 2004 to satisfy any tax
5549	5549	9 liability imposed under this Act, including any audit
5550	5550	10 liability.
5551	5551	11 Beginning on July 1, 2023 and through December 31, 2032, a
5552	5552	12 serviceman may accept a Sustainable Aviation Fuel Purchase
5553	5553	13 Credit certification from an air common carrier-purchaser in
5554	5554	14 satisfaction of Service Use Tax as provided in Section 3-72 of
5555	5555	15 the Service Use Tax Act if the purchaser provides the
5556	5556	16 appropriate documentation as required by Section 3-72 of the
5557	5557	17 Service Use Tax Act. A Sustainable Aviation Fuel Purchase
5558	5558	18 Credit certification accepted by a serviceman in accordance
5559	5559	19 with this paragraph may be used by that serviceman to satisfy
5560	5560	20 service occupation tax liability (but not in satisfaction of
5561	5561	21 penalty or interest) in the amount claimed in the
5562	5562	22 certification, not to exceed 6.25% of the receipts subject to
5563	5563	23 tax from a sale of aviation fuel. In addition, for a sale of
5564	5564	24 aviation fuel to qualify to earn the Sustainable Aviation Fuel
5565	5565	25 Purchase Credit, servicemen must retain in their books and
5566	5566	26 records a certification from the producer of the aviation fuel
5567	5567
5568	5568
5569	5569
5570	5570
5571	5571
5572	5572	HB4987 - 150 - LRB103 34737 HLH 64585 b
5573	5573
5574	5574
5575	5575	HB4987- 151 -LRB103 34737 HLH 64585 b HB4987 - 151 - LRB103 34737 HLH 64585 b
5576	5576	HB4987 - 151 - LRB103 34737 HLH 64585 b
5577	5577	1 that the aviation fuel sold by the serviceman and for which a
5578	5578	2 sustainable aviation fuel purchase credit was earned meets the
5579	5579	3 definition of sustainable aviation fuel under Section 3-72 of
5580	5580	4 the Service Use Tax Act. The documentation must include detail
5581	5581	5 sufficient for the Department to determine the number of
5582	5582	6 gallons of sustainable aviation fuel sold.
5583	5583	7 If the serviceman's average monthly tax liability to the
5584	5584	8 Department does not exceed $200, the Department may authorize
5585	5585	9 his returns to be filed on a quarter annual basis, with the
5586	5586	10 return for January, February, and March of a given year being
5587	5587	11 due by April 20 of such year; with the return for April, May,
5588	5588	12 and June of a given year being due by July 20 of such year;
5589	5589	13 with the return for July, August, and September of a given year
5590	5590	14 being due by October 20 of such year, and with the return for
5591	5591	15 October, November, and December of a given year being due by
5592	5592	16 January 20 of the following year.
5593	5593	17 If the serviceman's average monthly tax liability to the
5594	5594	18 Department does not exceed $50, the Department may authorize
5595	5595	19 his returns to be filed on an annual basis, with the return for
5596	5596	20 a given year being due by January 20 of the following year.
5597	5597	21 Such quarter annual and annual returns, as to form and
5598	5598	22 substance, shall be subject to the same requirements as
5599	5599	23 monthly returns.
5600	5600	24 Notwithstanding any other provision in this Act concerning
5601	5601	25 the time within which a serviceman may file his return, in the
5602	5602	26 case of any serviceman who ceases to engage in a kind of
5603	5603
5604	5604
5605	5605
5606	5606
5607	5607
5608	5608	HB4987 - 151 - LRB103 34737 HLH 64585 b
5609	5609
5610	5610
5611	5611	HB4987- 152 -LRB103 34737 HLH 64585 b HB4987 - 152 - LRB103 34737 HLH 64585 b
5612	5612	HB4987 - 152 - LRB103 34737 HLH 64585 b
5613	5613	1 business which makes him responsible for filing returns under
5614	5614	2 this Act, such serviceman shall file a final return under this
5615	5615	3 Act with the Department not more than one 1 month after
5616	5616	4 discontinuing such business.
5617	5617	5 Beginning October 1, 1993, a taxpayer who has an average
5618	5618	6 monthly tax liability of $150,000 or more shall make all
5619	5619	7 payments required by rules of the Department by electronic
5620	5620	8 funds transfer. Beginning October 1, 1994, a taxpayer who has
5621	5621	9 an average monthly tax liability of $100,000 or more shall
5622	5622	10 make all payments required by rules of the Department by
5623	5623	11 electronic funds transfer. Beginning October 1, 1995, a
5624	5624	12 taxpayer who has an average monthly tax liability of $50,000
5625	5625	13 or more shall make all payments required by rules of the
5626	5626	14 Department by electronic funds transfer. Beginning October 1,
5627	5627	15 2000, a taxpayer who has an annual tax liability of $200,000 or
5628	5628	16 more shall make all payments required by rules of the
5629	5629	17 Department by electronic funds transfer. The term "annual tax
5630	5630	18 liability" shall be the sum of the taxpayer's liabilities
5631	5631	19 under this Act, and under all other State and local occupation
5632	5632	20 and use tax laws administered by the Department, for the
5633	5633	21 immediately preceding calendar year. The term "average monthly
5634	5634	22 tax liability" means the sum of the taxpayer's liabilities
5635	5635	23 under this Act, and under all other State and local occupation
5636	5636	24 and use tax laws administered by the Department, for the
5637	5637	25 immediately preceding calendar year divided by 12. Beginning
5638	5638	26 on October 1, 2002, a taxpayer who has a tax liability in the
5639	5639
5640	5640
5641	5641
5642	5642
5643	5643
5644	5644	HB4987 - 152 - LRB103 34737 HLH 64585 b
5645	5645
5646	5646
5647	5647	HB4987- 153 -LRB103 34737 HLH 64585 b HB4987 - 153 - LRB103 34737 HLH 64585 b
5648	5648	HB4987 - 153 - LRB103 34737 HLH 64585 b
5649	5649	1 amount set forth in subsection (b) of Section 2505-210 of the
5650	5650	2 Department of Revenue Law shall make all payments required by
5651	5651	3 rules of the Department by electronic funds transfer.
5652	5652	4 Before August 1 of each year beginning in 1993, the
5653	5653	5 Department shall notify all taxpayers required to make
5654	5654	6 payments by electronic funds transfer. All taxpayers required
5655	5655	7 to make payments by electronic funds transfer shall make those
5656	5656	8 payments for a minimum of one year beginning on October 1.
5657	5657	9 Any taxpayer not required to make payments by electronic
5658	5658	10 funds transfer may make payments by electronic funds transfer
5659	5659	11 with the permission of the Department.
5660	5660	12 All taxpayers required to make payment by electronic funds
5661	5661	13 transfer and any taxpayers authorized to voluntarily make
5662	5662	14 payments by electronic funds transfer shall make those
5663	5663	15 payments in the manner authorized by the Department.
5664	5664	16 The Department shall adopt such rules as are necessary to
5665	5665	17 effectuate a program of electronic funds transfer and the
5666	5666	18 requirements of this Section.
5667	5667	19 Where a serviceman collects the tax with respect to the
5668	5668	20 selling price of tangible personal property which he sells and
5669	5669	21 the purchaser thereafter returns such tangible personal
5670	5670	22 property and the serviceman refunds the selling price thereof
5671	5671	23 to the purchaser, such serviceman shall also refund, to the
5672	5672	24 purchaser, the tax so collected from the purchaser. When
5673	5673	25 filing his return for the period in which he refunds such tax
5674	5674	26 to the purchaser, the serviceman may deduct the amount of the
5675	5675
5676	5676
5677	5677
5678	5678
5679	5679
5680	5680	HB4987 - 153 - LRB103 34737 HLH 64585 b
5681	5681
5682	5682
5683	5683	HB4987- 154 -LRB103 34737 HLH 64585 b HB4987 - 154 - LRB103 34737 HLH 64585 b
5684	5684	HB4987 - 154 - LRB103 34737 HLH 64585 b
5685	5685	1 tax so refunded by him to the purchaser from any other Service
5686	5686	2 Occupation Tax, Service Use Tax, Retailers' Occupation Tax, or
5687	5687	3 Use Tax which such serviceman may be required to pay or remit
5688	5688	4 to the Department, as shown by such return, provided that the
5689	5689	5 amount of the tax to be deducted shall previously have been
5690	5690	6 remitted to the Department by such serviceman. If the
5691	5691	7 serviceman shall not previously have remitted the amount of
5692	5692	8 such tax to the Department, he shall be entitled to no
5693	5693	9 deduction hereunder upon refunding such tax to the purchaser.
5694	5694	10 If experience indicates such action to be practicable, the
5695	5695	11 Department may prescribe and furnish a combination or joint
5696	5696	12 return which will enable servicemen, who are required to file
5697	5697	13 returns hereunder and also under the Retailers' Occupation Tax
5698	5698	14 Act, the Use Tax Act, or the Service Use Tax Act, to furnish
5699	5699	15 all the return information required by all said Acts on the one
5700	5700	16 form.
5701	5701	17 Where the serviceman has more than one business registered
5702	5702	18 with the Department under separate registrations hereunder,
5703	5703	19 such serviceman shall file separate returns for each
5704	5704	20 registered business.
5705	5705	21 Beginning January 1, 1990, each month the Department shall
5706	5706	22 pay into the Local Government Tax Fund the revenue realized
5707	5707	23 for the preceding month from the 1% tax imposed under this Act.
5708	5708	24 Beginning August 1, 2024, each month the State Comptroller
5709	5709	25 shall order transferred and the State Treasurer shall transfer
5710	5710	26 from the General Revenue Fund to the Local Government Tax Fund
5711	5711
5712	5712
5713	5713
5714	5714
5715	5715
5716	5716	HB4987 - 154 - LRB103 34737 HLH 64585 b
5717	5717
5718	5718
5719	5719	HB4987- 155 -LRB103 34737 HLH 64585 b HB4987 - 155 - LRB103 34737 HLH 64585 b
5720	5720	HB4987 - 155 - LRB103 34737 HLH 64585 b
5721	5721	1 an amount equal to the net revenue that would have been
5722	5722	2 realized during the preceding month from sales of the items
5723	5723	3 described in items (36) and (37) of Section 3-5 if the tax on
5724	5724	4 those items had been imposed at the rate of 1%.
5725	5725	5 Beginning January 1, 1990, each month the Department shall
5726	5726	6 pay into the County and Mass Transit District Fund 4% of the
5727	5727	7 revenue realized for the preceding month from the 6.25%
5728	5728	8 general rate on sales of tangible personal property other than
5729	5729	9 aviation fuel sold on or after December 1, 2019. This
5730	5730	10 exception for aviation fuel only applies for so long as the
5731	5731	11 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
5732	5732	12 47133 are binding on the State.
5733	5733	13 Beginning August 1, 2000, each month the Department shall
5734	5734	14 pay into the County and Mass Transit District Fund 20% of the
5735	5735	15 net revenue realized for the preceding month from the 1.25%
5736	5736	16 rate on the selling price of motor fuel and gasohol.
5737	5737	17 Beginning January 1, 1990, each month the Department shall
5738	5738	18 pay into the Local Government Tax Fund 16% of the revenue
5739	5739	19 realized for the preceding month from the 6.25% general rate
5740	5740	20 on transfers of tangible personal property other than aviation
5741	5741	21 fuel sold on or after December 1, 2019. This exception for
5742	5742	22 aviation fuel only applies for so long as the revenue use
5743	5743	23 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
5744	5744	24 binding on the State.
5745	5745	25 For aviation fuel sold on or after December 1, 2019, each
5746	5746	26 month the Department shall pay into the State Aviation Program
5747	5747
5748	5748
5749	5749
5750	5750
5751	5751
5752	5752	HB4987 - 155 - LRB103 34737 HLH 64585 b
5753	5753
5754	5754
5755	5755	HB4987- 156 -LRB103 34737 HLH 64585 b HB4987 - 156 - LRB103 34737 HLH 64585 b
5756	5756	HB4987 - 156 - LRB103 34737 HLH 64585 b
5757	5757	1 Fund 20% of the net revenue realized for the preceding month
5758	5758	2 from the 6.25% general rate on the selling price of aviation
5759	5759	3 fuel, less an amount estimated by the Department to be
5760	5760	4 required for refunds of the 20% portion of the tax on aviation
5761	5761	5 fuel under this Act, which amount shall be deposited into the
5762	5762	6 Aviation Fuel Sales Tax Refund Fund. The Department shall only
5763	5763	7 pay moneys into the State Aviation Program Fund and the
5764	5764	8 Aviation Fuel Sales Tax Refund Fund under this Act for so long
5765	5765	9 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
5766	5766	10 U.S.C. 47133 are binding on the State.
5767	5767	11 Beginning August 1, 2000, each month the Department shall
5768	5768	12 pay into the Local Government Tax Fund 80% of the net revenue
5769	5769	13 realized for the preceding month from the 1.25% rate on the
5770	5770	14 selling price of motor fuel and gasohol.
5771	5771	15 Beginning October 1, 2009, each month the Department shall
5772	5772	16 pay into the Capital Projects Fund an amount that is equal to
5773	5773	17 an amount estimated by the Department to represent 80% of the
5774	5774	18 net revenue realized for the preceding month from the sale of
5775	5775	19 candy, grooming and hygiene products, and soft drinks that had
5776	5776	20 been taxed at a rate of 1% prior to September 1, 2009 but that
5777	5777	21 are now taxed at 6.25%.
5778	5778	22 Beginning July 1, 2013, each month the Department shall
5779	5779	23 pay into the Underground Storage Tank Fund from the proceeds
5780	5780	24 collected under this Act, the Use Tax Act, the Service Use Tax
5781	5781	25 Act, and the Retailers' Occupation Tax Act an amount equal to
5782	5782	26 the average monthly deficit in the Underground Storage Tank
5783	5783
5784	5784
5785	5785
5786	5786
5787	5787
5788	5788	HB4987 - 156 - LRB103 34737 HLH 64585 b
5789	5789
5790	5790
5791	5791	HB4987- 157 -LRB103 34737 HLH 64585 b HB4987 - 157 - LRB103 34737 HLH 64585 b
5792	5792	HB4987 - 157 - LRB103 34737 HLH 64585 b
5793	5793	1 Fund during the prior year, as certified annually by the
5794	5794	2 Illinois Environmental Protection Agency, but the total
5795	5795	3 payment into the Underground Storage Tank Fund under this Act,
5796	5796	4 the Use Tax Act, the Service Use Tax Act, and the Retailers'
5797	5797	5 Occupation Tax Act shall not exceed $18,000,000 in any State
5798	5798	6 fiscal year. As used in this paragraph, the "average monthly
5799	5799	7 deficit" shall be equal to the difference between the average
5800	5800	8 monthly claims for payment by the fund and the average monthly
5801	5801	9 revenues deposited into the fund, excluding payments made
5802	5802	10 pursuant to this paragraph.
5803	5803	11 Beginning July 1, 2015, of the remainder of the moneys
5804	5804	12 received by the Department under the Use Tax Act, the Service
5805	5805	13 Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
5806	5806	14 each month the Department shall deposit $500,000 into the
5807	5807	15 State Crime Laboratory Fund.
5808	5808	16 Of the remainder of the moneys received by the Department
5809	5809	17 pursuant to this Act, (a) 1.75% thereof shall be paid into the
5810	5810	18 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
5811	5811	19 and after July 1, 1989, 3.8% thereof shall be paid into the
5812	5812	20 Build Illinois Fund; provided, however, that if in any fiscal
5813	5813	21 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
5814	5814	22 may be, of the moneys received by the Department and required
5815	5815	23 to be paid into the Build Illinois Fund pursuant to Section 3
5816	5816	24 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
5817	5817	25 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
5818	5818	26 Service Occupation Tax Act, such Acts being hereinafter called
5819	5819
5820	5820
5821	5821
5822	5822
5823	5823
5824	5824	HB4987 - 157 - LRB103 34737 HLH 64585 b
5825	5825
5826	5826
5827	5827	HB4987- 158 -LRB103 34737 HLH 64585 b HB4987 - 158 - LRB103 34737 HLH 64585 b
5828	5828	HB4987 - 158 - LRB103 34737 HLH 64585 b
5829	5829	1 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
5830	5830	2 may be, of moneys being hereinafter called the "Tax Act
5831	5831	3 Amount", and (2) the amount transferred to the Build Illinois
5832	5832	4 Fund from the State and Local Sales Tax Reform Fund shall be
5833	5833	5 less than the Annual Specified Amount (as defined in Section 3
5834	5834	6 of the Retailers' Occupation Tax Act), an amount equal to the
5835	5835	7 difference shall be immediately paid into the Build Illinois
5836	5836	8 Fund from other moneys received by the Department pursuant to
5837	5837	9 the Tax Acts; and further provided, that if on the last
5838	5838	10 business day of any month the sum of (1) the Tax Act Amount
5839	5839	11 required to be deposited into the Build Illinois Account in
5840	5840	12 the Build Illinois Fund during such month and (2) the amount
5841	5841	13 transferred during such month to the Build Illinois Fund from
5842	5842	14 the State and Local Sales Tax Reform Fund shall have been less
5843	5843	15 than 1/12 of the Annual Specified Amount, an amount equal to
5844	5844	16 the difference shall be immediately paid into the Build
5845	5845	17 Illinois Fund from other moneys received by the Department
5846	5846	18 pursuant to the Tax Acts; and, further provided, that in no
5847	5847	19 event shall the payments required under the preceding proviso
5848	5848	20 result in aggregate payments into the Build Illinois Fund
5849	5849	21 pursuant to this clause (b) for any fiscal year in excess of
5850	5850	22 the greater of (i) the Tax Act Amount or (ii) the Annual
5851	5851	23 Specified Amount for such fiscal year; and, further provided,
5852	5852	24 that the amounts payable into the Build Illinois Fund under
5853	5853	25 this clause (b) shall be payable only until such time as the
5854	5854	26 aggregate amount on deposit under each trust indenture
5855	5855
5856	5856
5857	5857
5858	5858
5859	5859
5860	5860	HB4987 - 158 - LRB103 34737 HLH 64585 b
5861	5861
5862	5862
5863	5863	HB4987- 159 -LRB103 34737 HLH 64585 b HB4987 - 159 - LRB103 34737 HLH 64585 b
5864	5864	HB4987 - 159 - LRB103 34737 HLH 64585 b
5865	5865	1 securing Bonds issued and outstanding pursuant to the Build
5866	5866	2 Illinois Bond Act is sufficient, taking into account any
5867	5867	3 future investment income, to fully provide, in accordance with
5868	5868	4 such indenture, for the defeasance of or the payment of the
5869	5869	5 principal of, premium, if any, and interest on the Bonds
5870	5870	6 secured by such indenture and on any Bonds expected to be
5871	5871	7 issued thereafter and all fees and costs payable with respect
5872	5872	8 thereto, all as certified by the Director of the Bureau of the
5873	5873	9 Budget (now Governor's Office of Management and Budget). If on
5874	5874	10 the last business day of any month in which Bonds are
5875	5875	11 outstanding pursuant to the Build Illinois Bond Act, the
5876	5876	12 aggregate of the moneys deposited in the Build Illinois Bond
5877	5877	13 Account in the Build Illinois Fund in such month shall be less
5878	5878	14 than the amount required to be transferred in such month from
5879	5879	15 the Build Illinois Bond Account to the Build Illinois Bond
5880	5880	16 Retirement and Interest Fund pursuant to Section 13 of the
5881	5881	17 Build Illinois Bond Act, an amount equal to such deficiency
5882	5882	18 shall be immediately paid from other moneys received by the
5883	5883	19 Department pursuant to the Tax Acts to the Build Illinois
5884	5884	20 Fund; provided, however, that any amounts paid to the Build
5885	5885	21 Illinois Fund in any fiscal year pursuant to this sentence
5886	5886	22 shall be deemed to constitute payments pursuant to clause (b)
5887	5887	23 of the preceding sentence and shall reduce the amount
5888	5888	24 otherwise payable for such fiscal year pursuant to clause (b)
5889	5889	25 of the preceding sentence. The moneys received by the
5890	5890	26 Department pursuant to this Act and required to be deposited
5891	5891
5892	5892
5893	5893
5894	5894
5895	5895
5896	5896	HB4987 - 159 - LRB103 34737 HLH 64585 b
5897	5897
5898	5898
5899	5899	HB4987- 160 -LRB103 34737 HLH 64585 b HB4987 - 160 - LRB103 34737 HLH 64585 b
5900	5900	HB4987 - 160 - LRB103 34737 HLH 64585 b
5901	5901	1 into the Build Illinois Fund are subject to the pledge, claim
5902	5902	2 and charge set forth in Section 12 of the Build Illinois Bond
5903	5903	3 Act.
5904	5904	4 Subject to payment of amounts into the Build Illinois Fund
5905	5905	5 as provided in the preceding paragraph or in any amendment
5906	5906	6 thereto hereafter enacted, the following specified monthly
5907	5907	7 installment of the amount requested in the certificate of the
5908	5908	8 Chairman of the Metropolitan Pier and Exposition Authority
5909	5909	9 provided under Section 8.25f of the State Finance Act, but not
5910	5910	10 in excess of the sums designated as "Total Deposit", shall be
5911	5911	11 deposited in the aggregate from collections under Section 9 of
5912	5912	12 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
5913	5913	13 9 of the Service Occupation Tax Act, and Section 3 of the
5914	5914	14 Retailers' Occupation Tax Act into the McCormick Place
5915	5915	15 Expansion Project Fund in the specified fiscal years.
5916	5916	16Fiscal YearTotal Deposit171993 $0181994 53,000,000191995 58,000,000201996 61,000,000211997 64,000,000221998 68,000,000231999 71,000,000242000 75,000,000252001 80,000,000 16 Fiscal Year Total Deposit 17 1993 $0 18 1994 53,000,000 19 1995 58,000,000 20 1996 61,000,000 21 1997 64,000,000 22 1998 68,000,000 23 1999 71,000,000 24 2000 75,000,000 25 2001 80,000,000
5917	5917	16 Fiscal Year Total Deposit
5918	5918	17 1993 $0
5919	5919	18 1994 53,000,000
5920	5920	19 1995 58,000,000
5921	5921	20 1996 61,000,000
5922	5922	21 1997 64,000,000
5923	5923	22 1998 68,000,000
5924	5924	23 1999 71,000,000
5925	5925	24 2000 75,000,000
5926	5926	25 2001 80,000,000
5927	5927
5928	5928
5929	5929
5930	5930
5931	5931
5932	5932	HB4987 - 160 - LRB103 34737 HLH 64585 b
5933	5933
5934	5934
5935	5935	16 Fiscal Year Total Deposit
5936	5936	17 1993 $0
5937	5937	18 1994 53,000,000
5938	5938	19 1995 58,000,000
5939	5939	20 1996 61,000,000
5940	5940	21 1997 64,000,000
5941	5941	22 1998 68,000,000
5942	5942	23 1999 71,000,000
5943	5943	24 2000 75,000,000
5944	5944	25 2001 80,000,000
5945	5945
5946	5946
5947	5947	HB4987- 161 -LRB103 34737 HLH 64585 b HB4987 - 161 - LRB103 34737 HLH 64585 b
5948	5948	HB4987 - 161 - LRB103 34737 HLH 64585 b
5949	5949	12002 93,000,00022003 99,000,00032004103,000,00042005108,000,00052006113,000,00062007119,000,00072008126,000,00082009132,000,00092010139,000,000102011146,000,000112012153,000,000122013161,000,000132014170,000,000142015179,000,000152016189,000,000162017199,000,000172018210,000,000182019221,000,000192020233,000,000202021300,000,000 212022300,000,000222023300,000,000232024 300,000,000242025 300,000,000252026 300,000,000262027 375,000,000 1 2002 93,000,000 2 2003 99,000,000 3 2004 103,000,000 4 2005 108,000,000 5 2006 113,000,000 6 2007 119,000,000 7 2008 126,000,000 8 2009 132,000,000 9 2010 139,000,000 10 2011 146,000,000 11 2012 153,000,000 12 2013 161,000,000 13 2014 170,000,000 14 2015 179,000,000 15 2016 189,000,000 16 2017 199,000,000 17 2018 210,000,000 18 2019 221,000,000 19 2020 233,000,000 20 2021 300,000,000 21 2022 300,000,000 22 2023 300,000,000 23 2024 300,000,000 24 2025 300,000,000 25 2026 300,000,000 26 2027 375,000,000
5950	5950	1 2002 93,000,000
5951	5951	2 2003 99,000,000
5952	5952	3 2004 103,000,000
5953	5953	4 2005 108,000,000
5954	5954	5 2006 113,000,000
5955	5955	6 2007 119,000,000
5956	5956	7 2008 126,000,000
5957	5957	8 2009 132,000,000
5958	5958	9 2010 139,000,000
5959	5959	10 2011 146,000,000
5960	5960	11 2012 153,000,000
5961	5961	12 2013 161,000,000
5962	5962	13 2014 170,000,000
5963	5963	14 2015 179,000,000
5964	5964	15 2016 189,000,000
5965	5965	16 2017 199,000,000
5966	5966	17 2018 210,000,000
5967	5967	18 2019 221,000,000
5968	5968	19 2020 233,000,000
5969	5969	20 2021 300,000,000
5970	5970	21 2022 300,000,000
5971	5971	22 2023 300,000,000
5972	5972	23 2024 300,000,000
5973	5973	24 2025 300,000,000
5974	5974	25 2026 300,000,000
5975	5975	26 2027 375,000,000
5976	5976
5977	5977
5978	5978
5979	5979
5980	5980
5981	5981	HB4987 - 161 - LRB103 34737 HLH 64585 b
5982	5982
5983	5983	1 2002 93,000,000
5984	5984	2 2003 99,000,000
5985	5985	3 2004 103,000,000
5986	5986	4 2005 108,000,000
5987	5987	5 2006 113,000,000
5988	5988	6 2007 119,000,000
5989	5989	7 2008 126,000,000
5990	5990	8 2009 132,000,000
5991	5991	9 2010 139,000,000
5992	5992	10 2011 146,000,000
5993	5993	11 2012 153,000,000
5994	5994	12 2013 161,000,000
5995	5995	13 2014 170,000,000
5996	5996	14 2015 179,000,000
5997	5997	15 2016 189,000,000
5998	5998	16 2017 199,000,000
5999	5999	17 2018 210,000,000
6000	6000	18 2019 221,000,000
6001	6001	19 2020 233,000,000
6002	6002	20 2021 300,000,000
6003	6003	21 2022 300,000,000
6004	6004	22 2023 300,000,000
6005	6005	23 2024 300,000,000
6006	6006	24 2025 300,000,000
6007	6007	25 2026 300,000,000
6008	6008	26 2027 375,000,000
6009	6009
6010	6010
6011	6011	HB4987- 162 -LRB103 34737 HLH 64585 b HB4987 - 162 - LRB103 34737 HLH 64585 b
6012	6012	HB4987 - 162 - LRB103 34737 HLH 64585 b
6013	6013	12028 375,000,00022029 375,000,00032030 375,000,00042031 375,000,00052032 375,000,00062033 375,000,00072034375,000,00082035375,000,00092036450,000,00010and 11each fiscal year 12thereafter that bonds 13are outstanding under 14Section 13.2 of the 15Metropolitan Pier and 16Exposition Authority Act, 17but not after fiscal year 2060. 1 2028 375,000,000 2 2029 375,000,000 3 2030 375,000,000 4 2031 375,000,000 5 2032 375,000,000 6 2033 375,000,000 7 2034 375,000,000 8 2035 375,000,000 9 2036 450,000,000 10 and 11 each fiscal year 12 thereafter that bonds 13 are outstanding under 14 Section 13.2 of the 15 Metropolitan Pier and 16 Exposition Authority Act, 17 but not after fiscal year 2060.
6014	6014	1 2028 375,000,000
6015	6015	2 2029 375,000,000
6016	6016	3 2030 375,000,000
6017	6017	4 2031 375,000,000
6018	6018	5 2032 375,000,000
6019	6019	6 2033 375,000,000
6020	6020	7 2034 375,000,000
6021	6021	8 2035 375,000,000
6022	6022	9 2036 450,000,000
6023	6023	10 and
6024	6024	11 each fiscal year
6025	6025	12 thereafter that bonds
6026	6026	13 are outstanding under
6027	6027	14 Section 13.2 of the
6028	6028	15 Metropolitan Pier and
6029	6029	16 Exposition Authority Act,
6030	6030	17 but not after fiscal year 2060.
6031	6031	18 Beginning July 20, 1993 and in each month of each fiscal
6032	6032	19 year thereafter, one-eighth of the amount requested in the
6033	6033	20 certificate of the Chairman of the Metropolitan Pier and
6034	6034	21 Exposition Authority for that fiscal year, less the amount
6035	6035	22 deposited into the McCormick Place Expansion Project Fund by
6036	6036	23 the State Treasurer in the respective month under subsection
6037	6037	24 (g) of Section 13 of the Metropolitan Pier and Exposition
6038	6038	25 Authority Act, plus cumulative deficiencies in the deposits
6039	6039	26 required under this Section for previous months and years,
6040	6040
6041	6041
6042	6042
6043	6043
6044	6044
6045	6045	HB4987 - 162 - LRB103 34737 HLH 64585 b
6046	6046
6047	6047	1 2028 375,000,000
6048	6048	2 2029 375,000,000
6049	6049	3 2030 375,000,000
6050	6050	4 2031 375,000,000
6051	6051	5 2032 375,000,000
6052	6052	6 2033 375,000,000
6053	6053	7 2034 375,000,000
6054	6054	8 2035 375,000,000
6055	6055	9 2036 450,000,000
6056	6056	10 and
6057	6057	11 each fiscal year
6058	6058	12 thereafter that bonds
6059	6059	13 are outstanding under
6060	6060	14 Section 13.2 of the
6061	6061	15 Metropolitan Pier and
6062	6062	16 Exposition Authority Act,
6063	6063	17 but not after fiscal year 2060.
6064	6064
6065	6065
6066	6066	HB4987- 163 -LRB103 34737 HLH 64585 b HB4987 - 163 - LRB103 34737 HLH 64585 b
6067	6067	HB4987 - 163 - LRB103 34737 HLH 64585 b
6068	6068	1 shall be deposited into the McCormick Place Expansion Project
6069	6069	2 Fund, until the full amount requested for the fiscal year, but
6070	6070	3 not in excess of the amount specified above as "Total
6071	6071	4 Deposit", has been deposited.
6072	6072	5 Subject to payment of amounts into the Capital Projects
6073	6073	6 Fund, the Build Illinois Fund, and the McCormick Place
6074	6074	7 Expansion Project Fund pursuant to the preceding paragraphs or
6075	6075	8 in any amendments thereto hereafter enacted, for aviation fuel
6076	6076	9 sold on or after December 1, 2019, the Department shall each
6077	6077	10 month deposit into the Aviation Fuel Sales Tax Refund Fund an
6078	6078	11 amount estimated by the Department to be required for refunds
6079	6079	12 of the 80% portion of the tax on aviation fuel under this Act.
6080	6080	13 The Department shall only deposit moneys into the Aviation
6081	6081	14 Fuel Sales Tax Refund Fund under this paragraph for so long as
6082	6082	15 the revenue use requirements of 49 U.S.C. 47107(b) and 49
6083	6083	16 U.S.C. 47133 are binding on the State.
6084	6084	17 Subject to payment of amounts into the Build Illinois Fund
6085	6085	18 and the McCormick Place Expansion Project Fund pursuant to the
6086	6086	19 preceding paragraphs or in any amendments thereto hereafter
6087	6087	20 enacted, beginning July 1, 1993 and ending on September 30,
6088	6088	21 2013, the Department shall each month pay into the Illinois
6089	6089	22 Tax Increment Fund 0.27% of 80% of the net revenue realized for
6090	6090	23 the preceding month from the 6.25% general rate on the selling
6091	6091	24 price of tangible personal property.
6092	6092	25 Subject to payment of amounts into the Build Illinois
6093	6093	26 Fund, the McCormick Place Expansion Project Fund, and the
6094	6094
6095	6095
6096	6096
6097	6097
6098	6098
6099	6099	HB4987 - 163 - LRB103 34737 HLH 64585 b
6100	6100
6101	6101
6102	6102	HB4987- 164 -LRB103 34737 HLH 64585 b HB4987 - 164 - LRB103 34737 HLH 64585 b
6103	6103	HB4987 - 164 - LRB103 34737 HLH 64585 b
6104	6104	1 Illinois Tax Increment Fund pursuant to the preceding
6105	6105	2 paragraphs or in any amendments to this Section hereafter
6106	6106	3 enacted, beginning on the first day of the first calendar
6107	6107	4 month to occur on or after August 26, 2014 (the effective date
6108	6108	5 of Public Act 98-1098), each month, from the collections made
6109	6109	6 under Section 9 of the Use Tax Act, Section 9 of the Service
6110	6110	7 Use Tax Act, Section 9 of the Service Occupation Tax Act, and
6111	6111	8 Section 3 of the Retailers' Occupation Tax Act, the Department
6112	6112	9 shall pay into the Tax Compliance and Administration Fund, to
6113	6113	10 be used, subject to appropriation, to fund additional auditors
6114	6114	11 and compliance personnel at the Department of Revenue, an
6115	6115	12 amount equal to 1/12 of 5% of 80% of the cash receipts
6116	6116	13 collected during the preceding fiscal year by the Audit Bureau
6117	6117	14 of the Department under the Use Tax Act, the Service Use Tax
6118	6118	15 Act, the Service Occupation Tax Act, the Retailers' Occupation
6119	6119	16 Tax Act, and associated local occupation and use taxes
6120	6120	17 administered by the Department.
6121	6121	18 Subject to payments of amounts into the Build Illinois
6122	6122	19 Fund, the McCormick Place Expansion Project Fund, the Illinois
6123	6123	20 Tax Increment Fund, and the Tax Compliance and Administration
6124	6124	21 Fund as provided in this Section, beginning on July 1, 2018 the
6125	6125	22 Department shall pay each month into the Downstate Public
6126	6126	23 Transportation Fund the moneys required to be so paid under
6127	6127	24 Section 2-3 of the Downstate Public Transportation Act.
6128	6128	25 Subject to successful execution and delivery of a
6129	6129	26 public-private agreement between the public agency and private
6130	6130
6131	6131
6132	6132
6133	6133
6134	6134
6135	6135	HB4987 - 164 - LRB103 34737 HLH 64585 b
6136	6136
6137	6137
6138	6138	HB4987- 165 -LRB103 34737 HLH 64585 b HB4987 - 165 - LRB103 34737 HLH 64585 b
6139	6139	HB4987 - 165 - LRB103 34737 HLH 64585 b
6140	6140	1 entity and completion of the civic build, beginning on July 1,
6141	6141	2 2023, of the remainder of the moneys received by the
6142	6142	3 Department under the Use Tax Act, the Service Use Tax Act, the
6143	6143	4 Service Occupation Tax Act, and this Act, the Department shall
6144	6144	5 deposit the following specified deposits in the aggregate from
6145	6145	6 collections under the Use Tax Act, the Service Use Tax Act, the
6146	6146	7 Service Occupation Tax Act, and the Retailers' Occupation Tax
6147	6147	8 Act, as required under Section 8.25g of the State Finance Act
6148	6148	9 for distribution consistent with the Public-Private
6149	6149	10 Partnership for Civic and Transit Infrastructure Project Act.
6150	6150	11 The moneys received by the Department pursuant to this Act and
6151	6151	12 required to be deposited into the Civic and Transit
6152	6152	13 Infrastructure Fund are subject to the pledge, claim and
6153	6153	14 charge set forth in Section 25-55 of the Public-Private
6154	6154	15 Partnership for Civic and Transit Infrastructure Project Act.
6155	6155	16 As used in this paragraph, "civic build", "private entity",
6156	6156	17 "public-private agreement", and "public agency" have the
6157	6157	18 meanings provided in Section 25-10 of the Public-Private
6158	6158	19 Partnership for Civic and Transit Infrastructure Project Act.
6159	6159	20 Fiscal Year............................Total Deposit
6160	6160	21 2024....................................$200,000,000
6161	6161	22 2025....................................$206,000,000
6162	6162	23 2026....................................$212,200,000
6163	6163	24 2027....................................$218,500,000
6164	6164	25 2028....................................$225,100,000
6165	6165	26 2029....................................$288,700,000
6166	6166
6167	6167
6168	6168
6169	6169
6170	6170
6171	6171	HB4987 - 165 - LRB103 34737 HLH 64585 b
6172	6172
6173	6173
6174	6174	HB4987- 166 -LRB103 34737 HLH 64585 b HB4987 - 166 - LRB103 34737 HLH 64585 b
6175	6175	HB4987 - 166 - LRB103 34737 HLH 64585 b
6176	6176	1 2030....................................$298,900,000
6177	6177	2 2031....................................$309,300,000
6178	6178	3 2032....................................$320,100,000
6179	6179	4 2033....................................$331,200,000
6180	6180	5 2034....................................$341,200,000
6181	6181	6 2035....................................$351,400,000
6182	6182	7 2036....................................$361,900,000
6183	6183	8 2037....................................$372,800,000
6184	6184	9 2038....................................$384,000,000
6185	6185	10 2039....................................$395,500,000
6186	6186	11 2040....................................$407,400,000
6187	6187	12 2041....................................$419,600,000
6188	6188	13 2042....................................$432,200,000
6189	6189	14 2043....................................$445,100,000
6190	6190	15 Beginning July 1, 2021 and until July 1, 2022, subject to
6191	6191	16 the payment of amounts into the County and Mass Transit
6192	6192	17 District Fund, the Local Government Tax Fund, the Build
6193	6193	18 Illinois Fund, the McCormick Place Expansion Project Fund, the
6194	6194	19 Illinois Tax Increment Fund, and the Tax Compliance and
6195	6195	20 Administration Fund as provided in this Section, the
6196	6196	21 Department shall pay each month into the Road Fund the amount
6197	6197	22 estimated to represent 16% of the net revenue realized from
6198	6198	23 the taxes imposed on motor fuel and gasohol. Beginning July 1,
6199	6199	24 2022 and until July 1, 2023, subject to the payment of amounts
6200	6200	25 into the County and Mass Transit District Fund, the Local
6201	6201	26 Government Tax Fund, the Build Illinois Fund, the McCormick
6202	6202
6203	6203
6204	6204
6205	6205
6206	6206
6207	6207	HB4987 - 166 - LRB103 34737 HLH 64585 b
6208	6208
6209	6209
6210	6210	HB4987- 167 -LRB103 34737 HLH 64585 b HB4987 - 167 - LRB103 34737 HLH 64585 b
6211	6211	HB4987 - 167 - LRB103 34737 HLH 64585 b
6212	6212	1 Place Expansion Project Fund, the Illinois Tax Increment Fund,
6213	6213	2 and the Tax Compliance and Administration Fund as provided in
6214	6214	3 this Section, the Department shall pay each month into the
6215	6215	4 Road Fund the amount estimated to represent 32% of the net
6216	6216	5 revenue realized from the taxes imposed on motor fuel and
6217	6217	6 gasohol. Beginning July 1, 2023 and until July 1, 2024,
6218	6218	7 subject to the payment of amounts into the County and Mass
6219	6219	8 Transit District Fund, the Local Government Tax Fund, the
6220	6220	9 Build Illinois Fund, the McCormick Place Expansion Project
6221	6221	10 Fund, the Illinois Tax Increment Fund, and the Tax Compliance
6222	6222	11 and Administration Fund as provided in this Section, the
6223	6223	12 Department shall pay each month into the Road Fund the amount
6224	6224	13 estimated to represent 48% of the net revenue realized from
6225	6225	14 the taxes imposed on motor fuel and gasohol. Beginning July 1,
6226	6226	15 2024 and until July 1, 2025, subject to the payment of amounts
6227	6227	16 into the County and Mass Transit District Fund, the Local
6228	6228	17 Government Tax Fund, the Build Illinois Fund, the McCormick
6229	6229	18 Place Expansion Project Fund, the Illinois Tax Increment Fund,
6230	6230	19 and the Tax Compliance and Administration Fund as provided in
6231	6231	20 this Section, the Department shall pay each month into the
6232	6232	21 Road Fund the amount estimated to represent 64% of the net
6233	6233	22 revenue realized from the taxes imposed on motor fuel and
6234	6234	23 gasohol. Beginning on July 1, 2025, subject to the payment of
6235	6235	24 amounts into the County and Mass Transit District Fund, the
6236	6236	25 Local Government Tax Fund, the Build Illinois Fund, the
6237	6237	26 McCormick Place Expansion Project Fund, the Illinois Tax
6238	6238
6239	6239
6240	6240
6241	6241
6242	6242
6243	6243	HB4987 - 167 - LRB103 34737 HLH 64585 b
6244	6244
6245	6245
6246	6246	HB4987- 168 -LRB103 34737 HLH 64585 b HB4987 - 168 - LRB103 34737 HLH 64585 b
6247	6247	HB4987 - 168 - LRB103 34737 HLH 64585 b
6248	6248	1 Increment Fund, and the Tax Compliance and Administration Fund
6249	6249	2 as provided in this Section, the Department shall pay each
6250	6250	3 month into the Road Fund the amount estimated to represent 80%
6251	6251	4 of the net revenue realized from the taxes imposed on motor
6252	6252	5 fuel and gasohol. As used in this paragraph "motor fuel" has
6253	6253	6 the meaning given to that term in Section 1.1 of the Motor Fuel
6254	6254	7 Tax Law, and "gasohol" has the meaning given to that term in
6255	6255	8 Section 3-40 of the Use Tax Act.
6256	6256	9 Of the remainder of the moneys received by the Department
6257	6257	10 pursuant to this Act, 75% shall be paid into the General
6258	6258	11 Revenue Fund of the State treasury Treasury and 25% shall be
6259	6259	12 reserved in a special account and used only for the transfer to
6260	6260	13 the Common School Fund as part of the monthly transfer from the
6261	6261	14 General Revenue Fund in accordance with Section 8a of the
6262	6262	15 State Finance Act.
6263	6263	16 The Department may, upon separate written notice to a
6264	6264	17 taxpayer, require the taxpayer to prepare and file with the
6265	6265	18 Department on a form prescribed by the Department within not
6266	6266	19 less than 60 days after receipt of the notice an annual
6267	6267	20 information return for the tax year specified in the notice.
6268	6268	21 Such annual return to the Department shall include a statement
6269	6269	22 of gross receipts as shown by the taxpayer's last federal
6270	6270	23 Federal income tax return. If the total receipts of the
6271	6271	24 business as reported in the federal Federal income tax return
6272	6272	25 do not agree with the gross receipts reported to the
6273	6273	26 Department of Revenue for the same period, the taxpayer shall
6274	6274
6275	6275
6276	6276
6277	6277
6278	6278
6279	6279	HB4987 - 168 - LRB103 34737 HLH 64585 b
6280	6280
6281	6281
6282	6282	HB4987- 169 -LRB103 34737 HLH 64585 b HB4987 - 169 - LRB103 34737 HLH 64585 b
6283	6283	HB4987 - 169 - LRB103 34737 HLH 64585 b
6284	6284	1 attach to his annual return a schedule showing a
6285	6285	2 reconciliation of the 2 amounts and the reasons for the
6286	6286	3 difference. The taxpayer's annual return to the Department
6287	6287	4 shall also disclose the cost of goods sold by the taxpayer
6288	6288	5 during the year covered by such return, opening and closing
6289	6289	6 inventories of such goods for such year, cost of goods used
6290	6290	7 from stock or taken from stock and given away by the taxpayer
6291	6291	8 during such year, pay roll information of the taxpayer's
6292	6292	9 business during such year and any additional reasonable
6293	6293	10 information which the Department deems would be helpful in
6294	6294	11 determining the accuracy of the monthly, quarterly or annual
6295	6295	12 returns filed by such taxpayer as hereinbefore provided for in
6296	6296	13 this Section.
6297	6297	14 If the annual information return required by this Section
6298	6298	15 is not filed when and as required, the taxpayer shall be liable
6299	6299	16 as follows:
6300	6300	17 (i) Until January 1, 1994, the taxpayer shall be
6301	6301	18 liable for a penalty equal to 1/6 of 1% of the tax due from
6302	6302	19 such taxpayer under this Act during the period to be
6303	6303	20 covered by the annual return for each month or fraction of
6304	6304	21 a month until such return is filed as required, the
6305	6305	22 penalty to be assessed and collected in the same manner as
6306	6306	23 any other penalty provided for in this Act.
6307	6307	24 (ii) On and after January 1, 1994, the taxpayer shall
6308	6308	25 be liable for a penalty as described in Section 3-4 of the
6309	6309	26 Uniform Penalty and Interest Act.
6310	6310
6311	6311
6312	6312
6313	6313
6314	6314
6315	6315	HB4987 - 169 - LRB103 34737 HLH 64585 b
6316	6316
6317	6317
6318	6318	HB4987- 170 -LRB103 34737 HLH 64585 b HB4987 - 170 - LRB103 34737 HLH 64585 b
6319	6319	HB4987 - 170 - LRB103 34737 HLH 64585 b
6320	6320	1 The chief executive officer, proprietor, owner, or highest
6321	6321	2 ranking manager shall sign the annual return to certify the
6322	6322	3 accuracy of the information contained therein. Any person who
6323	6323	4 willfully signs the annual return containing false or
6324	6324	5 inaccurate information shall be guilty of perjury and punished
6325	6325	6 accordingly. The annual return form prescribed by the
6326	6326	7 Department shall include a warning that the person signing the
6327	6327	8 return may be liable for perjury.
6328	6328	9 The foregoing portion of this Section concerning the
6329	6329	10 filing of an annual information return shall not apply to a
6330	6330	11 serviceman who is not required to file an income tax return
6331	6331	12 with the United States Government.
6332	6332	13 As soon as possible after the first day of each month, upon
6333	6333	14 certification of the Department of Revenue, the Comptroller
6334	6334	15 shall order transferred and the Treasurer shall transfer from
6335	6335	16 the General Revenue Fund to the Motor Fuel Tax Fund an amount
6336	6336	17 equal to 1.7% of 80% of the net revenue realized under this Act
6337	6337	18 for the second preceding month. Beginning April 1, 2000, this
6338	6338	19 transfer is no longer required and shall not be made.
6339	6339	20 Net revenue realized for a month shall be the revenue
6340	6340	21 collected by the State pursuant to this Act, less the amount
6341	6341	22 paid out during that month as refunds to taxpayers for
6342	6342	23 overpayment of liability.
6343	6343	24 For greater simplicity of administration, it shall be
6344	6344	25 permissible for manufacturers, importers and wholesalers whose
6345	6345	26 products are sold by numerous servicemen in Illinois, and who
6346	6346
6347	6347
6348	6348
6349	6349
6350	6350
6351	6351	HB4987 - 170 - LRB103 34737 HLH 64585 b
6352	6352
6353	6353
6354	6354	HB4987- 171 -LRB103 34737 HLH 64585 b HB4987 - 171 - LRB103 34737 HLH 64585 b
6355	6355	HB4987 - 171 - LRB103 34737 HLH 64585 b
6356	6356	1 wish to do so, to assume the responsibility for accounting and
6357	6357	2 paying to the Department all tax accruing under this Act with
6358	6358	3 respect to such sales, if the servicemen who are affected do
6359	6359	4 not make written objection to the Department to this
6360	6360	5 arrangement.
6361	6361	6 (Source: P.A. 102-700, eff. 4-19-22; 103-9, eff. 6-7-23;
6362	6362	7 103-363, eff. 7-28-23; revised 9-25-23.)
6363	6363	8 Section 25.
6364	6364	The Retailers' Occupation Tax Act is amended
6365	6365	9 by changing Sections 2-5, 2-10, and 3 as follows:
6366	6366	10 (35 ILCS 120/2-5)
6367	6367	11 Sec. 2-5. Exemptions. Gross receipts from proceeds from
6368	6368	12 the sale of the following tangible personal property are
6369	6369	13 exempt from the tax imposed by this Act:
6370	6370	14 (1) Farm chemicals.
6371	6371	15 (2) Farm machinery and equipment, both new and used,
6372	6372	16 including that manufactured on special order, certified by
6373	6373	17 the purchaser to be used primarily for production
6374	6374	18 agriculture or State or federal agricultural programs,
6375	6375	19 including individual replacement parts for the machinery
6376	6376	20 and equipment, including machinery and equipment purchased
6377	6377	21 for lease, and including implements of husbandry defined
6378	6378	22 in Section 1-130 of the Illinois Vehicle Code, farm
6379	6379	23 machinery and agricultural chemical and fertilizer
6380	6380	24 spreaders, and nurse wagons required to be registered
6381	6381
6382	6382
6383	6383
6384	6384
6385	6385
6386	6386	HB4987 - 171 - LRB103 34737 HLH 64585 b
6387	6387
6388	6388
6389	6389	HB4987- 172 -LRB103 34737 HLH 64585 b HB4987 - 172 - LRB103 34737 HLH 64585 b
6390	6390	HB4987 - 172 - LRB103 34737 HLH 64585 b
6391	6391	1 under Section 3-809 of the Illinois Vehicle Code, but
6392	6392	2 excluding other motor vehicles required to be registered
6393	6393	3 under the Illinois Vehicle Code. Horticultural polyhouses
6394	6394	4 or hoop houses used for propagating, growing, or
6395	6395	5 overwintering plants shall be considered farm machinery
6396	6396	6 and equipment under this item (2). Agricultural chemical
6397	6397	7 tender tanks and dry boxes shall include units sold
6398	6398	8 separately from a motor vehicle required to be licensed
6399	6399	9 and units sold mounted on a motor vehicle required to be
6400	6400	10 licensed, if the selling price of the tender is separately
6401	6401	11 stated.
6402	6402	12 Farm machinery and equipment shall include precision
6403	6403	13 farming equipment that is installed or purchased to be
6404	6404	14 installed on farm machinery and equipment including, but
6405	6405	15 not limited to, tractors, harvesters, sprayers, planters,
6406	6406	16 seeders, or spreaders. Precision farming equipment
6407	6407	17 includes, but is not limited to, soil testing sensors,
6408	6408	18 computers, monitors, software, global positioning and
6409	6409	19 mapping systems, and other such equipment.
6410	6410	20 Farm machinery and equipment also includes computers,
6411	6411	21 sensors, software, and related equipment used primarily in
6412	6412	22 the computer-assisted operation of production agriculture
6413	6413	23 facilities, equipment, and activities such as, but not
6414	6414	24 limited to, the collection, monitoring, and correlation of
6415	6415	25 animal and crop data for the purpose of formulating animal
6416	6416	26 diets and agricultural chemicals.
6417	6417
6418	6418
6419	6419
6420	6420
6421	6421
6422	6422	HB4987 - 172 - LRB103 34737 HLH 64585 b
6423	6423
6424	6424
6425	6425	HB4987- 173 -LRB103 34737 HLH 64585 b HB4987 - 173 - LRB103 34737 HLH 64585 b
6426	6426	HB4987 - 173 - LRB103 34737 HLH 64585 b
6427	6427	1 Beginning on January 1, 2024, farm machinery and
6428	6428	2 equipment also includes electrical power generation
6429	6429	3 equipment used primarily for production agriculture.
6430	6430	4 This item (2) is exempt from the provisions of Section
6431	6431	5 2-70.
6432	6432	6 (3) Until July 1, 2003, distillation machinery and
6433	6433	7 equipment, sold as a unit or kit, assembled or installed
6434	6434	8 by the retailer, certified by the user to be used only for
6435	6435	9 the production of ethyl alcohol that will be used for
6436	6436	10 consumption as motor fuel or as a component of motor fuel
6437	6437	11 for the personal use of the user, and not subject to sale
6438	6438	12 or resale.
6439	6439	13 (4) Until July 1, 2003 and beginning again September
6440	6440	14 1, 2004 through August 30, 2014, graphic arts machinery
6441	6441	15 and equipment, including repair and replacement parts,
6442	6442	16 both new and used, and including that manufactured on
6443	6443	17 special order or purchased for lease, certified by the
6444	6444	18 purchaser to be used primarily for graphic arts
6445	6445	19 production. Equipment includes chemicals or chemicals
6446	6446	20 acting as catalysts but only if the chemicals or chemicals
6447	6447	21 acting as catalysts effect a direct and immediate change
6448	6448	22 upon a graphic arts product. Beginning on July 1, 2017,
6449	6449	23 graphic arts machinery and equipment is included in the
6450	6450	24 manufacturing and assembling machinery and equipment
6451	6451	25 exemption under paragraph (14).
6452	6452	26 (5) A motor vehicle that is used for automobile
6453	6453
6454	6454
6455	6455
6456	6456
6457	6457
6458	6458	HB4987 - 173 - LRB103 34737 HLH 64585 b
6459	6459
6460	6460
6461	6461	HB4987- 174 -LRB103 34737 HLH 64585 b HB4987 - 174 - LRB103 34737 HLH 64585 b
6462	6462	HB4987 - 174 - LRB103 34737 HLH 64585 b
6463	6463	1 renting, as defined in the Automobile Renting Occupation
6464	6464	2 and Use Tax Act. This paragraph is exempt from the
6465	6465	3 provisions of Section 2-70.
6466	6466	4 (6) Personal property sold by a teacher-sponsored
6467	6467	5 student organization affiliated with an elementary or
6468	6468	6 secondary school located in Illinois.
6469	6469	7 (7) Until July 1, 2003, proceeds of that portion of
6470	6470	8 the selling price of a passenger car the sale of which is
6471	6471	9 subject to the Replacement Vehicle Tax.
6472	6472	10 (8) Personal property sold to an Illinois county fair
6473	6473	11 association for use in conducting, operating, or promoting
6474	6474	12 the county fair.
6475	6475	13 (9) Personal property sold to a not-for-profit arts or
6476	6476	14 cultural organization that establishes, by proof required
6477	6477	15 by the Department by rule, that it has received an
6478	6478	16 exemption under Section 501(c)(3) of the Internal Revenue
6479	6479	17 Code and that is organized and operated primarily for the
6480	6480	18 presentation or support of arts or cultural programming,
6481	6481	19 activities, or services. These organizations include, but
6482	6482	20 are not limited to, music and dramatic arts organizations
6483	6483	21 such as symphony orchestras and theatrical groups, arts
6484	6484	22 and cultural service organizations, local arts councils,
6485	6485	23 visual arts organizations, and media arts organizations.
6486	6486	24 On and after July 1, 2001 (the effective date of Public Act
6487	6487	25 92-35), however, an entity otherwise eligible for this
6488	6488	26 exemption shall not make tax-free purchases unless it has
6489	6489
6490	6490
6491	6491
6492	6492
6493	6493
6494	6494	HB4987 - 174 - LRB103 34737 HLH 64585 b
6495	6495
6496	6496
6497	6497	HB4987- 175 -LRB103 34737 HLH 64585 b HB4987 - 175 - LRB103 34737 HLH 64585 b
6498	6498	HB4987 - 175 - LRB103 34737 HLH 64585 b
6499	6499	1 an active identification number issued by the Department.
6500	6500	2 (10) Personal property sold by a corporation, society,
6501	6501	3 association, foundation, institution, or organization,
6502	6502	4 other than a limited liability company, that is organized
6503	6503	5 and operated as a not-for-profit service enterprise for
6504	6504	6 the benefit of persons 65 years of age or older if the
6505	6505	7 personal property was not purchased by the enterprise for
6506	6506	8 the purpose of resale by the enterprise.
6507	6507	9 (11) Except as otherwise provided in this Section,
6508	6508	10 personal property sold to a governmental body, to a
6509	6509	11 corporation, society, association, foundation, or
6510	6510	12 institution organized and operated exclusively for
6511	6511	13 charitable, religious, or educational purposes, or to a
6512	6512	14 not-for-profit corporation, society, association,
6513	6513	15 foundation, institution, or organization that has no
6514	6514	16 compensated officers or employees and that is organized
6515	6515	17 and operated primarily for the recreation of persons 55
6516	6516	18 years of age or older. A limited liability company may
6517	6517	19 qualify for the exemption under this paragraph only if the
6518	6518	20 limited liability company is organized and operated
6519	6519	21 exclusively for educational purposes. On and after July 1,
6520	6520	22 1987, however, no entity otherwise eligible for this
6521	6521	23 exemption shall make tax-free purchases unless it has an
6522	6522	24 active identification number issued by the Department.
6523	6523	25 (12) (Blank).
6524	6524	26 (12-5) On and after July 1, 2003 and through June 30,
6525	6525
6526	6526
6527	6527
6528	6528
6529	6529
6530	6530	HB4987 - 175 - LRB103 34737 HLH 64585 b
6531	6531
6532	6532
6533	6533	HB4987- 176 -LRB103 34737 HLH 64585 b HB4987 - 176 - LRB103 34737 HLH 64585 b
6534	6534	HB4987 - 176 - LRB103 34737 HLH 64585 b
6535	6535	1 2004, motor vehicles of the second division with a gross
6536	6536	2 vehicle weight in excess of 8,000 pounds that are subject
6537	6537	3 to the commercial distribution fee imposed under Section
6538	6538	4 3-815.1 of the Illinois Vehicle Code. Beginning on July 1,
6539	6539	5 2004 and through June 30, 2005, the use in this State of
6540	6540	6 motor vehicles of the second division: (i) with a gross
6541	6541	7 vehicle weight rating in excess of 8,000 pounds; (ii) that
6542	6542	8 are subject to the commercial distribution fee imposed
6543	6543	9 under Section 3-815.1 of the Illinois Vehicle Code; and
6544	6544	10 (iii) that are primarily used for commercial purposes.
6545	6545	11 Through June 30, 2005, this exemption applies to repair
6546	6546	12 and replacement parts added after the initial purchase of
6547	6547	13 such a motor vehicle if that motor vehicle is used in a
6548	6548	14 manner that would qualify for the rolling stock exemption
6549	6549	15 otherwise provided for in this Act. For purposes of this
6550	6550	16 paragraph, "used for commercial purposes" means the
6551	6551	17 transportation of persons or property in furtherance of
6552	6552	18 any commercial or industrial enterprise whether for-hire
6553	6553	19 or not.
6554	6554	20 (13) Proceeds from sales to owners, lessors, or
6555	6555	21 shippers of tangible personal property that is utilized by
6556	6556	22 interstate carriers for hire for use as rolling stock
6557	6557	23 moving in interstate commerce and equipment operated by a
6558	6558	24 telecommunications provider, licensed as a common carrier
6559	6559	25 by the Federal Communications Commission, which is
6560	6560	26 permanently installed in or affixed to aircraft moving in
6561	6561
6562	6562
6563	6563
6564	6564
6565	6565
6566	6566	HB4987 - 176 - LRB103 34737 HLH 64585 b
6567	6567
6568	6568
6569	6569	HB4987- 177 -LRB103 34737 HLH 64585 b HB4987 - 177 - LRB103 34737 HLH 64585 b
6570	6570	HB4987 - 177 - LRB103 34737 HLH 64585 b
6571	6571	1 interstate commerce.
6572	6572	2 (14) Machinery and equipment that will be used by the
6573	6573	3 purchaser, or a lessee of the purchaser, primarily in the
6574	6574	4 process of manufacturing or assembling tangible personal
6575	6575	5 property for wholesale or retail sale or lease, whether
6576	6576	6 the sale or lease is made directly by the manufacturer or
6577	6577	7 by some other person, whether the materials used in the
6578	6578	8 process are owned by the manufacturer or some other
6579	6579	9 person, or whether the sale or lease is made apart from or
6580	6580	10 as an incident to the seller's engaging in the service
6581	6581	11 occupation of producing machines, tools, dies, jigs,
6582	6582	12 patterns, gauges, or other similar items of no commercial
6583	6583	13 value on special order for a particular purchaser. The
6584	6584	14 exemption provided by this paragraph (14) does not include
6585	6585	15 machinery and equipment used in (i) the generation of
6586	6586	16 electricity for wholesale or retail sale; (ii) the
6587	6587	17 generation or treatment of natural or artificial gas for
6588	6588	18 wholesale or retail sale that is delivered to customers
6589	6589	19 through pipes, pipelines, or mains; or (iii) the treatment
6590	6590	20 of water for wholesale or retail sale that is delivered to
6591	6591	21 customers through pipes, pipelines, or mains. The
6592	6592	22 provisions of Public Act 98-583 are declaratory of
6593	6593	23 existing law as to the meaning and scope of this
6594	6594	24 exemption. Beginning on July 1, 2017, the exemption
6595	6595	25 provided by this paragraph (14) includes, but is not
6596	6596	26 limited to, graphic arts machinery and equipment, as
6597	6597
6598	6598
6599	6599
6600	6600
6601	6601
6602	6602	HB4987 - 177 - LRB103 34737 HLH 64585 b
6603	6603
6604	6604
6605	6605	HB4987- 178 -LRB103 34737 HLH 64585 b HB4987 - 178 - LRB103 34737 HLH 64585 b
6606	6606	HB4987 - 178 - LRB103 34737 HLH 64585 b
6607	6607	1 defined in paragraph (4) of this Section.
6608	6608	2 (15) Proceeds of mandatory service charges separately
6609	6609	3 stated on customers' bills for purchase and consumption of
6610	6610	4 food and beverages, to the extent that the proceeds of the
6611	6611	5 service charge are in fact turned over as tips or as a
6612	6612	6 substitute for tips to the employees who participate
6613	6613	7 directly in preparing, serving, hosting or cleaning up the
6614	6614	8 food or beverage function with respect to which the
6615	6615	9 service charge is imposed.
6616	6616	10 (16) Tangible personal property sold to a purchaser if
6617	6617	11 the purchaser is exempt from use tax by operation of
6618	6618	12 federal law. This paragraph is exempt from the provisions
6619	6619	13 of Section 2-70.
6620	6620	14 (17) Tangible personal property sold to a common
6621	6621	15 carrier by rail or motor that receives the physical
6622	6622	16 possession of the property in Illinois and that transports
6623	6623	17 the property, or shares with another common carrier in the
6624	6624	18 transportation of the property, out of Illinois on a
6625	6625	19 standard uniform bill of lading showing the seller of the
6626	6626	20 property as the shipper or consignor of the property to a
6627	6627	21 destination outside Illinois, for use outside Illinois.
6628	6628	22 (18) Legal tender, currency, medallions, or gold or
6629	6629	23 silver coinage issued by the State of Illinois, the
6630	6630	24 government of the United States of America, or the
6631	6631	25 government of any foreign country, and bullion.
6632	6632	26 (19) Until July 1, 2003, oil field exploration,
6633	6633
6634	6634
6635	6635
6636	6636
6637	6637
6638	6638	HB4987 - 178 - LRB103 34737 HLH 64585 b
6639	6639
6640	6640
6641	6641	HB4987- 179 -LRB103 34737 HLH 64585 b HB4987 - 179 - LRB103 34737 HLH 64585 b
6642	6642	HB4987 - 179 - LRB103 34737 HLH 64585 b
6643	6643	1 drilling, and production equipment, including (i) rigs and
6644	6644	2 parts of rigs, rotary rigs, cable tool rigs, and workover
6645	6645	3 rigs, (ii) pipe and tubular goods, including casing and
6646	6646	4 drill strings, (iii) pumps and pump-jack units, (iv)
6647	6647	5 storage tanks and flow lines, (v) any individual
6648	6648	6 replacement part for oil field exploration, drilling, and
6649	6649	7 production equipment, and (vi) machinery and equipment
6650	6650	8 purchased for lease; but excluding motor vehicles required
6651	6651	9 to be registered under the Illinois Vehicle Code.
6652	6652	10 (20) Photoprocessing machinery and equipment,
6653	6653	11 including repair and replacement parts, both new and used,
6654	6654	12 including that manufactured on special order, certified by
6655	6655	13 the purchaser to be used primarily for photoprocessing,
6656	6656	14 and including photoprocessing machinery and equipment
6657	6657	15 purchased for lease.
6658	6658	16 (21) Until July 1, 2028, coal and aggregate
6659	6659	17 exploration, mining, off-highway hauling, processing,
6660	6660	18 maintenance, and reclamation equipment, including
6661	6661	19 replacement parts and equipment, and including equipment
6662	6662	20 purchased for lease, but excluding motor vehicles required
6663	6663	21 to be registered under the Illinois Vehicle Code. The
6664	6664	22 changes made to this Section by Public Act 97-767 apply on
6665	6665	23 and after July 1, 2003, but no claim for credit or refund
6666	6666	24 is allowed on or after August 16, 2013 (the effective date
6667	6667	25 of Public Act 98-456) for such taxes paid during the
6668	6668	26 period beginning July 1, 2003 and ending on August 16,
6669	6669
6670	6670
6671	6671
6672	6672
6673	6673
6674	6674	HB4987 - 179 - LRB103 34737 HLH 64585 b
6675	6675
6676	6676
6677	6677	HB4987- 180 -LRB103 34737 HLH 64585 b HB4987 - 180 - LRB103 34737 HLH 64585 b
6678	6678	HB4987 - 180 - LRB103 34737 HLH 64585 b
6679	6679	1 2013 (the effective date of Public Act 98-456).
6680	6680	2 (22) Until June 30, 2013, fuel and petroleum products
6681	6681	3 sold to or used by an air carrier, certified by the carrier
6682	6682	4 to be used for consumption, shipment, or storage in the
6683	6683	5 conduct of its business as an air common carrier, for a
6684	6684	6 flight destined for or returning from a location or
6685	6685	7 locations outside the United States without regard to
6686	6686	8 previous or subsequent domestic stopovers.
6687	6687	9 Beginning July 1, 2013, fuel and petroleum products
6688	6688	10 sold to or used by an air carrier, certified by the carrier
6689	6689	11 to be used for consumption, shipment, or storage in the
6690	6690	12 conduct of its business as an air common carrier, for a
6691	6691	13 flight that (i) is engaged in foreign trade or is engaged
6692	6692	14 in trade between the United States and any of its
6693	6693	15 possessions and (ii) transports at least one individual or
6694	6694	16 package for hire from the city of origination to the city
6695	6695	17 of final destination on the same aircraft, without regard
6696	6696	18 to a change in the flight number of that aircraft.
6697	6697	19 (23) A transaction in which the purchase order is
6698	6698	20 received by a florist who is located outside Illinois, but
6699	6699	21 who has a florist located in Illinois deliver the property
6700	6700	22 to the purchaser or the purchaser's donee in Illinois.
6701	6701	23 (24) Fuel consumed or used in the operation of ships,
6702	6702	24 barges, or vessels that are used primarily in or for the
6703	6703	25 transportation of property or the conveyance of persons
6704	6704	26 for hire on rivers bordering on this State if the fuel is
6705	6705
6706	6706
6707	6707
6708	6708
6709	6709
6710	6710	HB4987 - 180 - LRB103 34737 HLH 64585 b
6711	6711
6712	6712
6713	6713	HB4987- 181 -LRB103 34737 HLH 64585 b HB4987 - 181 - LRB103 34737 HLH 64585 b
6714	6714	HB4987 - 181 - LRB103 34737 HLH 64585 b
6715	6715	1 delivered by the seller to the purchaser's barge, ship, or
6716	6716	2 vessel while it is afloat upon that bordering river.
6717	6717	3 (25) Except as provided in item (25-5) of this
6718	6718	4 Section, a motor vehicle sold in this State to a
6719	6719	5 nonresident even though the motor vehicle is delivered to
6720	6720	6 the nonresident in this State, if the motor vehicle is not
6721	6721	7 to be titled in this State, and if a drive-away permit is
6722	6722	8 issued to the motor vehicle as provided in Section 3-603
6723	6723	9 of the Illinois Vehicle Code or if the nonresident
6724	6724	10 purchaser has vehicle registration plates to transfer to
6725	6725	11 the motor vehicle upon returning to his or her home state.
6726	6726	12 The issuance of the drive-away permit or having the
6727	6727	13 out-of-state registration plates to be transferred is
6728	6728	14 prima facie evidence that the motor vehicle will not be
6729	6729	15 titled in this State.
6730	6730	16 (25-5) The exemption under item (25) does not apply if
6731	6731	17 the state in which the motor vehicle will be titled does
6732	6732	18 not allow a reciprocal exemption for a motor vehicle sold
6733	6733	19 and delivered in that state to an Illinois resident but
6734	6734	20 titled in Illinois. The tax collected under this Act on
6735	6735	21 the sale of a motor vehicle in this State to a resident of
6736	6736	22 another state that does not allow a reciprocal exemption
6737	6737	23 shall be imposed at a rate equal to the state's rate of tax
6738	6738	24 on taxable property in the state in which the purchaser is
6739	6739	25 a resident, except that the tax shall not exceed the tax
6740	6740	26 that would otherwise be imposed under this Act. At the
6741	6741
6742	6742
6743	6743
6744	6744
6745	6745
6746	6746	HB4987 - 181 - LRB103 34737 HLH 64585 b
6747	6747
6748	6748
6749	6749	HB4987- 182 -LRB103 34737 HLH 64585 b HB4987 - 182 - LRB103 34737 HLH 64585 b
6750	6750	HB4987 - 182 - LRB103 34737 HLH 64585 b
6751	6751	1 time of the sale, the purchaser shall execute a statement,
6752	6752	2 signed under penalty of perjury, of his or her intent to
6753	6753	3 title the vehicle in the state in which the purchaser is a
6754	6754	4 resident within 30 days after the sale and of the fact of
6755	6755	5 the payment to the State of Illinois of tax in an amount
6756	6756	6 equivalent to the state's rate of tax on taxable property
6757	6757	7 in his or her state of residence and shall submit the
6758	6758	8 statement to the appropriate tax collection agency in his
6759	6759	9 or her state of residence. In addition, the retailer must
6760	6760	10 retain a signed copy of the statement in his or her
6761	6761	11 records. Nothing in this item shall be construed to
6762	6762	12 require the removal of the vehicle from this state
6763	6763	13 following the filing of an intent to title the vehicle in
6764	6764	14 the purchaser's state of residence if the purchaser titles
6765	6765	15 the vehicle in his or her state of residence within 30 days
6766	6766	16 after the date of sale. The tax collected under this Act in
6767	6767	17 accordance with this item (25-5) shall be proportionately
6768	6768	18 distributed as if the tax were collected at the 6.25%
6769	6769	19 general rate imposed under this Act.
6770	6770	20 (25-7) Beginning on July 1, 2007, no tax is imposed
6771	6771	21 under this Act on the sale of an aircraft, as defined in
6772	6772	22 Section 3 of the Illinois Aeronautics Act, if all of the
6773	6773	23 following conditions are met:
6774	6774	24 (1) the aircraft leaves this State within 15 days
6775	6775	25 after the later of either the issuance of the final
6776	6776	26 billing for the sale of the aircraft, or the
6777	6777
6778	6778
6779	6779
6780	6780
6781	6781
6782	6782	HB4987 - 182 - LRB103 34737 HLH 64585 b
6783	6783
6784	6784
6785	6785	HB4987- 183 -LRB103 34737 HLH 64585 b HB4987 - 183 - LRB103 34737 HLH 64585 b
6786	6786	HB4987 - 183 - LRB103 34737 HLH 64585 b
6787	6787	1 authorized approval for return to service, completion
6788	6788	2 of the maintenance record entry, and completion of the
6789	6789	3 test flight and ground test for inspection, as
6790	6790	4 required by 14 CFR 91.407;
6791	6791	5 (2) the aircraft is not based or registered in
6792	6792	6 this State after the sale of the aircraft; and
6793	6793	7 (3) the seller retains in his or her books and
6794	6794	8 records and provides to the Department a signed and
6795	6795	9 dated certification from the purchaser, on a form
6796	6796	10 prescribed by the Department, certifying that the
6797	6797	11 requirements of this item (25-7) are met. The
6798	6798	12 certificate must also include the name and address of
6799	6799	13 the purchaser, the address of the location where the
6800	6800	14 aircraft is to be titled or registered, the address of
6801	6801	15 the primary physical location of the aircraft, and
6802	6802	16 other information that the Department may reasonably
6803	6803	17 require.
6804	6804	18 For purposes of this item (25-7):
6805	6805	19 "Based in this State" means hangared, stored, or
6806	6806	20 otherwise used, excluding post-sale customizations as
6807	6807	21 defined in this Section, for 10 or more days in each
6808	6808	22 12-month period immediately following the date of the sale
6809	6809	23 of the aircraft.
6810	6810	24 "Registered in this State" means an aircraft
6811	6811	25 registered with the Department of Transportation,
6812	6812	26 Aeronautics Division, or titled or registered with the
6813	6813
6814	6814
6815	6815
6816	6816
6817	6817
6818	6818	HB4987 - 183 - LRB103 34737 HLH 64585 b
6819	6819
6820	6820
6821	6821	HB4987- 184 -LRB103 34737 HLH 64585 b HB4987 - 184 - LRB103 34737 HLH 64585 b
6822	6822	HB4987 - 184 - LRB103 34737 HLH 64585 b
6823	6823	1 Federal Aviation Administration to an address located in
6824	6824	2 this State.
6825	6825	3 This paragraph (25-7) is exempt from the provisions of
6826	6826	4 Section 2-70.
6827	6827	5 (26) Semen used for artificial insemination of
6828	6828	6 livestock for direct agricultural production.
6829	6829	7 (27) Horses, or interests in horses, registered with
6830	6830	8 and meeting the requirements of any of the Arabian Horse
6831	6831	9 Club Registry of America, Appaloosa Horse Club, American
6832	6832	10 Quarter Horse Association, United States Trotting
6833	6833	11 Association, or Jockey Club, as appropriate, used for
6834	6834	12 purposes of breeding or racing for prizes. This item (27)
6835	6835	13 is exempt from the provisions of Section 2-70, and the
6836	6836	14 exemption provided for under this item (27) applies for
6837	6837	15 all periods beginning May 30, 1995, but no claim for
6838	6838	16 credit or refund is allowed on or after January 1, 2008
6839	6839	17 (the effective date of Public Act 95-88) for such taxes
6840	6840	18 paid during the period beginning May 30, 2000 and ending
6841	6841	19 on January 1, 2008 (the effective date of Public Act
6842	6842	20 95-88).
6843	6843	21 (28) Computers and communications equipment utilized
6844	6844	22 for any hospital purpose and equipment used in the
6845	6845	23 diagnosis, analysis, or treatment of hospital patients
6846	6846	24 sold to a lessor who leases the equipment, under a lease of
6847	6847	25 one year or longer executed or in effect at the time of the
6848	6848	26 purchase, to a hospital that has been issued an active tax
6849	6849
6850	6850
6851	6851
6852	6852
6853	6853
6854	6854	HB4987 - 184 - LRB103 34737 HLH 64585 b
6855	6855
6856	6856
6857	6857	HB4987- 185 -LRB103 34737 HLH 64585 b HB4987 - 185 - LRB103 34737 HLH 64585 b
6858	6858	HB4987 - 185 - LRB103 34737 HLH 64585 b
6859	6859	1 exemption identification number by the Department under
6860	6860	2 Section 1g of this Act.
6861	6861	3 (29) Personal property sold to a lessor who leases the
6862	6862	4 property, under a lease of one year or longer executed or
6863	6863	5 in effect at the time of the purchase, to a governmental
6864	6864	6 body that has been issued an active tax exemption
6865	6865	7 identification number by the Department under Section 1g
6866	6866	8 of this Act.
6867	6867	9 (30) Beginning with taxable years ending on or after
6868	6868	10 December 31, 1995 and ending with taxable years ending on
6869	6869	11 or before December 31, 2004, personal property that is
6870	6870	12 donated for disaster relief to be used in a State or
6871	6871	13 federally declared disaster area in Illinois or bordering
6872	6872	14 Illinois by a manufacturer or retailer that is registered
6873	6873	15 in this State to a corporation, society, association,
6874	6874	16 foundation, or institution that has been issued a sales
6875	6875	17 tax exemption identification number by the Department that
6876	6876	18 assists victims of the disaster who reside within the
6877	6877	19 declared disaster area.
6878	6878	20 (31) Beginning with taxable years ending on or after
6879	6879	21 December 31, 1995 and ending with taxable years ending on
6880	6880	22 or before December 31, 2004, personal property that is
6881	6881	23 used in the performance of infrastructure repairs in this
6882	6882	24 State, including, but not limited to, municipal roads and
6883	6883	25 streets, access roads, bridges, sidewalks, waste disposal
6884	6884	26 systems, water and sewer line extensions, water
6885	6885
6886	6886
6887	6887
6888	6888
6889	6889
6890	6890	HB4987 - 185 - LRB103 34737 HLH 64585 b
6891	6891
6892	6892
6893	6893	HB4987- 186 -LRB103 34737 HLH 64585 b HB4987 - 186 - LRB103 34737 HLH 64585 b
6894	6894	HB4987 - 186 - LRB103 34737 HLH 64585 b
6895	6895	1 distribution and purification facilities, storm water
6896	6896	2 drainage and retention facilities, and sewage treatment
6897	6897	3 facilities, resulting from a State or federally declared
6898	6898	4 disaster in Illinois or bordering Illinois when such
6899	6899	5 repairs are initiated on facilities located in the
6900	6900	6 declared disaster area within 6 months after the disaster.
6901	6901	7 (32) Beginning July 1, 1999, game or game birds sold
6902	6902	8 at a "game breeding and hunting preserve area" as that
6903	6903	9 term is used in the Wildlife Code. This paragraph is
6904	6904	10 exempt from the provisions of Section 2-70.
6905	6905	11 (33) A motor vehicle, as that term is defined in
6906	6906	12 Section 1-146 of the Illinois Vehicle Code, that is
6907	6907	13 donated to a corporation, limited liability company,
6908	6908	14 society, association, foundation, or institution that is
6909	6909	15 determined by the Department to be organized and operated
6910	6910	16 exclusively for educational purposes. For purposes of this
6911	6911	17 exemption, "a corporation, limited liability company,
6912	6912	18 society, association, foundation, or institution organized
6913	6913	19 and operated exclusively for educational purposes" means
6914	6914	20 all tax-supported public schools, private schools that
6915	6915	21 offer systematic instruction in useful branches of
6916	6916	22 learning by methods common to public schools and that
6917	6917	23 compare favorably in their scope and intensity with the
6918	6918	24 course of study presented in tax-supported schools, and
6919	6919	25 vocational or technical schools or institutes organized
6920	6920	26 and operated exclusively to provide a course of study of
6921	6921
6922	6922
6923	6923
6924	6924
6925	6925
6926	6926	HB4987 - 186 - LRB103 34737 HLH 64585 b
6927	6927
6928	6928
6929	6929	HB4987- 187 -LRB103 34737 HLH 64585 b HB4987 - 187 - LRB103 34737 HLH 64585 b
6930	6930	HB4987 - 187 - LRB103 34737 HLH 64585 b
6931	6931	1 not less than 6 weeks duration and designed to prepare
6932	6932	2 individuals to follow a trade or to pursue a manual,
6933	6933	3 technical, mechanical, industrial, business, or commercial
6934	6934	4 occupation.
6935	6935	5 (34) Beginning January 1, 2000, personal property,
6936	6936	6 including food, purchased through fundraising events for
6937	6937	7 the benefit of a public or private elementary or secondary
6938	6938	8 school, a group of those schools, or one or more school
6939	6939	9 districts if the events are sponsored by an entity
6940	6940	10 recognized by the school district that consists primarily
6941	6941	11 of volunteers and includes parents and teachers of the
6942	6942	12 school children. This paragraph does not apply to
6943	6943	13 fundraising events (i) for the benefit of private home
6944	6944	14 instruction or (ii) for which the fundraising entity
6945	6945	15 purchases the personal property sold at the events from
6946	6946	16 another individual or entity that sold the property for
6947	6947	17 the purpose of resale by the fundraising entity and that
6948	6948	18 profits from the sale to the fundraising entity. This
6949	6949	19 paragraph is exempt from the provisions of Section 2-70.
6950	6950	20 (35) Beginning January 1, 2000 and through December
6951	6951	21 31, 2001, new or used automatic vending machines that
6952	6952	22 prepare and serve hot food and beverages, including
6953	6953	23 coffee, soup, and other items, and replacement parts for
6954	6954	24 these machines. Beginning January 1, 2002 and through June
6955	6955	25 30, 2003, machines and parts for machines used in
6956	6956	26 commercial, coin-operated amusement and vending business
6957	6957
6958	6958
6959	6959
6960	6960
6961	6961
6962	6962	HB4987 - 187 - LRB103 34737 HLH 64585 b
6963	6963
6964	6964
6965	6965	HB4987- 188 -LRB103 34737 HLH 64585 b HB4987 - 188 - LRB103 34737 HLH 64585 b
6966	6966	HB4987 - 188 - LRB103 34737 HLH 64585 b
6967	6967	1 if a use or occupation tax is paid on the gross receipts
6968	6968	2 derived from the use of the commercial, coin-operated
6969	6969	3 amusement and vending machines. This paragraph is exempt
6970	6970	4 from the provisions of Section 2-70.
6971	6971	5 (35-5) Beginning August 23, 2001 and through June 30,
6972	6972	6 2016, food for human consumption that is to be consumed
6973	6973	7 off the premises where it is sold (other than alcoholic
6974	6974	8 beverages, soft drinks, and food that has been prepared
6975	6975	9 for immediate consumption) and prescription and
6976	6976	10 nonprescription medicines, drugs, medical appliances, and
6977	6977	11 insulin, urine testing materials, syringes, and needles
6978	6978	12 used by diabetics, for human use, when purchased for use
6979	6979	13 by a person receiving medical assistance under Article V
6980	6980	14 of the Illinois Public Aid Code who resides in a licensed
6981	6981	15 long-term care facility, as defined in the Nursing Home
6982	6982	16 Care Act, or a licensed facility as defined in the ID/DD
6983	6983	17 Community Care Act, the MC/DD Act, or the Specialized
6984	6984	18 Mental Health Rehabilitation Act of 2013.
6985	6985	19 (36) Beginning August 2, 2001, computers and
6986	6986	20 communications equipment utilized for any hospital purpose
6987	6987	21 and equipment used in the diagnosis, analysis, or
6988	6988	22 treatment of hospital patients sold to a lessor who leases
6989	6989	23 the equipment, under a lease of one year or longer
6990	6990	24 executed or in effect at the time of the purchase, to a
6991	6991	25 hospital that has been issued an active tax exemption
6992	6992	26 identification number by the Department under Section 1g
6993	6993
6994	6994
6995	6995
6996	6996
6997	6997
6998	6998	HB4987 - 188 - LRB103 34737 HLH 64585 b
6999	6999
7000	7000
7001	7001	HB4987- 189 -LRB103 34737 HLH 64585 b HB4987 - 189 - LRB103 34737 HLH 64585 b
7002	7002	HB4987 - 189 - LRB103 34737 HLH 64585 b
7003	7003	1 of this Act. This paragraph is exempt from the provisions
7004	7004	2 of Section 2-70.
7005	7005	3 (37) Beginning August 2, 2001, personal property sold
7006	7006	4 to a lessor who leases the property, under a lease of one
7007	7007	5 year or longer executed or in effect at the time of the
7008	7008	6 purchase, to a governmental body that has been issued an
7009	7009	7 active tax exemption identification number by the
7010	7010	8 Department under Section 1g of this Act. This paragraph is
7011	7011	9 exempt from the provisions of Section 2-70.
7012	7012	10 (38) Beginning on January 1, 2002 and through June 30,
7013	7013	11 2016, tangible personal property purchased from an
7014	7014	12 Illinois retailer by a taxpayer engaged in centralized
7015	7015	13 purchasing activities in Illinois who will, upon receipt
7016	7016	14 of the property in Illinois, temporarily store the
7017	7017	15 property in Illinois (i) for the purpose of subsequently
7018	7018	16 transporting it outside this State for use or consumption
7019	7019	17 thereafter solely outside this State or (ii) for the
7020	7020	18 purpose of being processed, fabricated, or manufactured
7021	7021	19 into, attached to, or incorporated into other tangible
7022	7022	20 personal property to be transported outside this State and
7023	7023	21 thereafter used or consumed solely outside this State. The
7024	7024	22 Director of Revenue shall, pursuant to rules adopted in
7025	7025	23 accordance with the Illinois Administrative Procedure Act,
7026	7026	24 issue a permit to any taxpayer in good standing with the
7027	7027	25 Department who is eligible for the exemption under this
7028	7028	26 paragraph (38). The permit issued under this paragraph
7029	7029
7030	7030
7031	7031
7032	7032
7033	7033
7034	7034	HB4987 - 189 - LRB103 34737 HLH 64585 b
7035	7035
7036	7036
7037	7037	HB4987- 190 -LRB103 34737 HLH 64585 b HB4987 - 190 - LRB103 34737 HLH 64585 b
7038	7038	HB4987 - 190 - LRB103 34737 HLH 64585 b
7039	7039	1 (38) shall authorize the holder, to the extent and in the
7040	7040	2 manner specified in the rules adopted under this Act, to
7041	7041	3 purchase tangible personal property from a retailer exempt
7042	7042	4 from the taxes imposed by this Act. Taxpayers shall
7043	7043	5 maintain all necessary books and records to substantiate
7044	7044	6 the use and consumption of all such tangible personal
7045	7045	7 property outside of the State of Illinois.
7046	7046	8 (39) Beginning January 1, 2008, tangible personal
7047	7047	9 property used in the construction or maintenance of a
7048	7048	10 community water supply, as defined under Section 3.145 of
7049	7049	11 the Environmental Protection Act, that is operated by a
7050	7050	12 not-for-profit corporation that holds a valid water supply
7051	7051	13 permit issued under Title IV of the Environmental
7052	7052	14 Protection Act. This paragraph is exempt from the
7053	7053	15 provisions of Section 2-70.
7054	7054	16 (40) Beginning January 1, 2010 and continuing through
7055	7055	17 December 31, 2029, materials, parts, equipment,
7056	7056	18 components, and furnishings incorporated into or upon an
7057	7057	19 aircraft as part of the modification, refurbishment,
7058	7058	20 completion, replacement, repair, or maintenance of the
7059	7059	21 aircraft. This exemption includes consumable supplies used
7060	7060	22 in the modification, refurbishment, completion,
7061	7061	23 replacement, repair, and maintenance of aircraft. However,
7062	7062	24 until January 1, 2024, this exemption excludes any
7063	7063	25 materials, parts, equipment, components, and consumable
7064	7064	26 supplies used in the modification, replacement, repair,
7065	7065
7066	7066
7067	7067
7068	7068
7069	7069
7070	7070	HB4987 - 190 - LRB103 34737 HLH 64585 b
7071	7071
7072	7072
7073	7073	HB4987- 191 -LRB103 34737 HLH 64585 b HB4987 - 191 - LRB103 34737 HLH 64585 b
7074	7074	HB4987 - 191 - LRB103 34737 HLH 64585 b
7075	7075	1 and maintenance of aircraft engines or power plants,
7076	7076	2 whether such engines or power plants are installed or
7077	7077	3 uninstalled upon any such aircraft. "Consumable supplies"
7078	7078	4 include, but are not limited to, adhesive, tape,
7079	7079	5 sandpaper, general purpose lubricants, cleaning solution,
7080	7080	6 latex gloves, and protective films.
7081	7081	7 Beginning January 1, 2010 and continuing through
7082	7082	8 December 31, 2023, this exemption applies only to the sale
7083	7083	9 of qualifying tangible personal property to persons who
7084	7084	10 modify, refurbish, complete, replace, or maintain an
7085	7085	11 aircraft and who (i) hold an Air Agency Certificate and
7086	7086	12 are empowered to operate an approved repair station by the
7087	7087	13 Federal Aviation Administration, (ii) have a Class IV
7088	7088	14 Rating, and (iii) conduct operations in accordance with
7089	7089	15 Part 145 of the Federal Aviation Regulations. The
7090	7090	16 exemption does not include aircraft operated by a
7091	7091	17 commercial air carrier providing scheduled passenger air
7092	7092	18 service pursuant to authority issued under Part 121 or
7093	7093	19 Part 129 of the Federal Aviation Regulations. From January
7094	7094	20 1, 2024 through December 31, 2029, this exemption applies
7095	7095	21 only to the use of qualifying tangible personal property
7096	7096	22 by: (A) persons who modify, refurbish, complete, repair,
7097	7097	23 replace, or maintain aircraft and who (i) hold an Air
7098	7098	24 Agency Certificate and are empowered to operate an
7099	7099	25 approved repair station by the Federal Aviation
7100	7100	26 Administration, (ii) have a Class IV Rating, and (iii)
7101	7101
7102	7102
7103	7103
7104	7104
7105	7105
7106	7106	HB4987 - 191 - LRB103 34737 HLH 64585 b
7107	7107
7108	7108
7109	7109	HB4987- 192 -LRB103 34737 HLH 64585 b HB4987 - 192 - LRB103 34737 HLH 64585 b
7110	7110	HB4987 - 192 - LRB103 34737 HLH 64585 b
7111	7111	1 conduct operations in accordance with Part 145 of the
7112	7112	2 Federal Aviation Regulations; and (B) persons who engage
7113	7113	3 in the modification, replacement, repair, and maintenance
7114	7114	4 of aircraft engines or power plants without regard to
7115	7115	5 whether or not those persons meet the qualifications of
7116	7116	6 item (A).
7117	7117	7 The changes made to this paragraph (40) by Public Act
7118	7118	8 98-534 are declarative of existing law. It is the intent
7119	7119	9 of the General Assembly that the exemption under this
7120	7120	10 paragraph (40) applies continuously from January 1, 2010
7121	7121	11 through December 31, 2024; however, no claim for credit or
7122	7122	12 refund is allowed for taxes paid as a result of the
7123	7123	13 disallowance of this exemption on or after January 1, 2015
7124	7124	14 and prior to February 5, 2020 (the effective date of
7125	7125	15 Public Act 101-629).
7126	7126	16 (41) Tangible personal property sold to a
7127	7127	17 public-facilities corporation, as described in Section
7128	7128	18 11-65-10 of the Illinois Municipal Code, for purposes of
7129	7129	19 constructing or furnishing a municipal convention hall,
7130	7130	20 but only if the legal title to the municipal convention
7131	7131	21 hall is transferred to the municipality without any
7132	7132	22 further consideration by or on behalf of the municipality
7133	7133	23 at the time of the completion of the municipal convention
7134	7134	24 hall or upon the retirement or redemption of any bonds or
7135	7135	25 other debt instruments issued by the public-facilities
7136	7136	26 corporation in connection with the development of the
7137	7137
7138	7138
7139	7139
7140	7140
7141	7141
7142	7142	HB4987 - 192 - LRB103 34737 HLH 64585 b
7143	7143
7144	7144
7145	7145	HB4987- 193 -LRB103 34737 HLH 64585 b HB4987 - 193 - LRB103 34737 HLH 64585 b
7146	7146	HB4987 - 193 - LRB103 34737 HLH 64585 b
7147	7147	1 municipal convention hall. This exemption includes
7148	7148	2 existing public-facilities corporations as provided in
7149	7149	3 Section 11-65-25 of the Illinois Municipal Code. This
7150	7150	4 paragraph is exempt from the provisions of Section 2-70.
7151	7151	5 (42) Beginning January 1, 2017 and through December
7152	7152	6 31, 2026, menstrual pads, tampons, and menstrual cups.
7153	7153	7 (43) Merchandise that is subject to the Rental
7154	7154	8 Purchase Agreement Occupation and Use Tax. The purchaser
7155	7155	9 must certify that the item is purchased to be rented
7156	7156	10 subject to a rental-purchase rental purchase agreement, as
7157	7157	11 defined in the Rental-Purchase Rental Purchase Agreement
7158	7158	12 Act, and provide proof of registration under the Rental
7159	7159	13 Purchase Agreement Occupation and Use Tax Act. This
7160	7160	14 paragraph is exempt from the provisions of Section 2-70.
7161	7161	15 (44) Qualified tangible personal property used in the
7162	7162	16 construction or operation of a data center that has been
7163	7163	17 granted a certificate of exemption by the Department of
7164	7164	18 Commerce and Economic Opportunity, whether that tangible
7165	7165	19 personal property is purchased by the owner, operator, or
7166	7166	20 tenant of the data center or by a contractor or
7167	7167	21 subcontractor of the owner, operator, or tenant. Data
7168	7168	22 centers that would have qualified for a certificate of
7169	7169	23 exemption prior to January 1, 2020 had Public Act 101-31
7170	7170	24 been in effect, may apply for and obtain an exemption for
7171	7171	25 subsequent purchases of computer equipment or enabling
7172	7172	26 software purchased or leased to upgrade, supplement, or
7173	7173
7174	7174
7175	7175
7176	7176
7177	7177
7178	7178	HB4987 - 193 - LRB103 34737 HLH 64585 b
7179	7179
7180	7180
7181	7181	HB4987- 194 -LRB103 34737 HLH 64585 b HB4987 - 194 - LRB103 34737 HLH 64585 b
7182	7182	HB4987 - 194 - LRB103 34737 HLH 64585 b
7183	7183	1 replace computer equipment or enabling software purchased
7184	7184	2 or leased in the original investment that would have
7185	7185	3 qualified.
7186	7186	4 The Department of Commerce and Economic Opportunity
7187	7187	5 shall grant a certificate of exemption under this item
7188	7188	6 (44) to qualified data centers as defined by Section
7189	7189	7 605-1025 of the Department of Commerce and Economic
7190	7190	8 Opportunity Law of the Civil Administrative Code of
7191	7191	9 Illinois.
7192	7192	10 For the purposes of this item (44):
7193	7193	11 "Data center" means a building or a series of
7194	7194	12 buildings rehabilitated or constructed to house
7195	7195	13 working servers in one physical location or multiple
7196	7196	14 sites within the State of Illinois.
7197	7197	15 "Qualified tangible personal property" means:
7198	7198	16 electrical systems and equipment; climate control and
7199	7199	17 chilling equipment and systems; mechanical systems and
7200	7200	18 equipment; monitoring and secure systems; emergency
7201	7201	19 generators; hardware; computers; servers; data storage
7202	7202	20 devices; network connectivity equipment; racks;
7203	7203	21 cabinets; telecommunications cabling infrastructure;
7204	7204	22 raised floor systems; peripheral components or
7205	7205	23 systems; software; mechanical, electrical, or plumbing
7206	7206	24 systems; battery systems; cooling systems and towers;
7207	7207	25 temperature control systems; other cabling; and other
7208	7208	26 data center infrastructure equipment and systems
7209	7209
7210	7210
7211	7211
7212	7212
7213	7213
7214	7214	HB4987 - 194 - LRB103 34737 HLH 64585 b
7215	7215
7216	7216
7217	7217	HB4987- 195 -LRB103 34737 HLH 64585 b HB4987 - 195 - LRB103 34737 HLH 64585 b
7218	7218	HB4987 - 195 - LRB103 34737 HLH 64585 b
7219	7219	1 necessary to operate qualified tangible personal
7220	7220	2 property, including fixtures; and component parts of
7221	7221	3 any of the foregoing, including installation,
7222	7222	4 maintenance, repair, refurbishment, and replacement of
7223	7223	5 qualified tangible personal property to generate,
7224	7224	6 transform, transmit, distribute, or manage electricity
7225	7225	7 necessary to operate qualified tangible personal
7226	7226	8 property; and all other tangible personal property
7227	7227	9 that is essential to the operations of a computer data
7228	7228	10 center. The term "qualified tangible personal
7229	7229	11 property" also includes building materials physically
7230	7230	12 incorporated into the qualifying data center. To
7231	7231	13 document the exemption allowed under this Section, the
7232	7232	14 retailer must obtain from the purchaser a copy of the
7233	7233	15 certificate of eligibility issued by the Department of
7234	7234	16 Commerce and Economic Opportunity.
7235	7235	17 This item (44) is exempt from the provisions of
7236	7236	18 Section 2-70.
7237	7237	19 (45) Beginning January 1, 2020 and through December
7238	7238	20 31, 2020, sales of tangible personal property made by a
7239	7239	21 marketplace seller over a marketplace for which tax is due
7240	7240	22 under this Act but for which use tax has been collected and
7241	7241	23 remitted to the Department by a marketplace facilitator
7242	7242	24 under Section 2d of the Use Tax Act are exempt from tax
7243	7243	25 under this Act. A marketplace seller claiming this
7244	7244	26 exemption shall maintain books and records demonstrating
7245	7245
7246	7246
7247	7247
7248	7248
7249	7249
7250	7250	HB4987 - 195 - LRB103 34737 HLH 64585 b
7251	7251
7252	7252
7253	7253	HB4987- 196 -LRB103 34737 HLH 64585 b HB4987 - 196 - LRB103 34737 HLH 64585 b
7254	7254	HB4987 - 196 - LRB103 34737 HLH 64585 b
7255	7255	1 that the use tax on such sales has been collected and
7256	7256	2 remitted by a marketplace facilitator. Marketplace sellers
7257	7257	3 that have properly remitted tax under this Act on such
7258	7258	4 sales may file a claim for credit as provided in Section 6
7259	7259	5 of this Act. No claim is allowed, however, for such taxes
7260	7260	6 for which a credit or refund has been issued to the
7261	7261	7 marketplace facilitator under the Use Tax Act, or for
7262	7262	8 which the marketplace facilitator has filed a claim for
7263	7263	9 credit or refund under the Use Tax Act.
7264	7264	10 (46) Beginning July 1, 2022, breast pumps, breast pump
7265	7265	11 collection and storage supplies, and breast pump kits.
7266	7266	12 This item (46) is exempt from the provisions of Section
7267	7267	13 2-70. As used in this item (46):
7268	7268	14 "Breast pump" means an electrically controlled or
7269	7269	15 manually controlled pump device designed or marketed to be
7270	7270	16 used to express milk from a human breast during lactation,
7271	7271	17 including the pump device and any battery, AC adapter, or
7272	7272	18 other power supply unit that is used to power the pump
7273	7273	19 device and is packaged and sold with the pump device at the
7274	7274	20 time of sale.
7275	7275	21 "Breast pump collection and storage supplies" means
7276	7276	22 items of tangible personal property designed or marketed
7277	7277	23 to be used in conjunction with a breast pump to collect
7278	7278	24 milk expressed from a human breast and to store collected
7279	7279	25 milk until it is ready for consumption.
7280	7280	26 "Breast pump collection and storage supplies"
7281	7281
7282	7282
7283	7283
7284	7284
7285	7285
7286	7286	HB4987 - 196 - LRB103 34737 HLH 64585 b
7287	7287
7288	7288
7289	7289	HB4987- 197 -LRB103 34737 HLH 64585 b HB4987 - 197 - LRB103 34737 HLH 64585 b
7290	7290	HB4987 - 197 - LRB103 34737 HLH 64585 b
7291	7291	1 includes, but is not limited to: breast shields and breast
7292	7292	2 shield connectors; breast pump tubes and tubing adapters;
7293	7293	3 breast pump valves and membranes; backflow protectors and
7294	7294	4 backflow protector adaptors; bottles and bottle caps
7295	7295	5 specific to the operation of the breast pump; and breast
7296	7296	6 milk storage bags.
7297	7297	7 "Breast pump collection and storage supplies" does not
7298	7298	8 include: (1) bottles and bottle caps not specific to the
7299	7299	9 operation of the breast pump; (2) breast pump travel bags
7300	7300	10 and other similar carrying accessories, including ice
7301	7301	11 packs, labels, and other similar products; (3) breast pump
7302	7302	12 cleaning supplies; (4) nursing bras, bra pads, breast
7303	7303	13 shells, and other similar products; and (5) creams,
7304	7304	14 ointments, and other similar products that relieve
7305	7305	15 breastfeeding-related symptoms or conditions of the
7306	7306	16 breasts or nipples, unless sold as part of a breast pump
7307	7307	17 kit that is pre-packaged by the breast pump manufacturer
7308	7308	18 or distributor.
7309	7309	19 "Breast pump kit" means a kit that: (1) contains no
7310	7310	20 more than a breast pump, breast pump collection and
7311	7311	21 storage supplies, a rechargeable battery for operating the
7312	7312	22 breast pump, a breastmilk cooler, bottle stands, ice
7313	7313	23 packs, and a breast pump carrying case; and (2) is
7314	7314	24 pre-packaged as a breast pump kit by the breast pump
7315	7315	25 manufacturer or distributor.
7316	7316	26 (47) Tangible personal property sold by or on behalf
7317	7317
7318	7318
7319	7319
7320	7320
7321	7321
7322	7322	HB4987 - 197 - LRB103 34737 HLH 64585 b
7323	7323
7324	7324
7325	7325	HB4987- 198 -LRB103 34737 HLH 64585 b HB4987 - 198 - LRB103 34737 HLH 64585 b
7326	7326	HB4987 - 198 - LRB103 34737 HLH 64585 b
7327	7327	1 of the State Treasurer pursuant to the Revised Uniform
7328	7328	2 Unclaimed Property Act. This item (47) is exempt from the
7329	7329	3 provisions of Section 2-70.
7330	7330	4 (48) Beginning on January 1, 2024, tangible personal
7331	7331	5 property purchased by an active duty member of the armed
7332	7332	6 forces of the United States who presents valid military
7333	7333	7 identification and purchases the property using a form of
7334	7334	8 payment where the federal government is the payor. The
7335	7335	9 member of the armed forces must complete, at the point of
7336	7336	10 sale, a form prescribed by the Department of Revenue
7337	7337	11 documenting that the transaction is eligible for the
7338	7338	12 exemption under this paragraph. Retailers must keep the
7339	7339	13 form as documentation of the exemption in their records
7340	7340	14 for a period of not less than 6 years. "Armed forces of the
7341	7341	15 United States" means the United States Army, Navy, Air
7342	7342	16 Force, Marine Corps, or Coast Guard. This paragraph is
7343	7343	17 exempt from the provisions of Section 2-70.
7344	7344	18 (49) Beginning on July 1, 2024, food for human
7345	7345	19 consumption that is to be consumed off the premises where
7346	7346	20 it is sold (other than alcoholic beverages, food
7347	7347	21 consisting of or infused with adult use cannabis, soft
7348	7348	22 drinks, and food that has been prepared for immediate
7349	7349	23 consumption). This item (49) is exempt from the provisions
7350	7350	24 of Section 2-70.
7351	7351	25 (Source: P.A. 102-16, eff. 6-17-21; 102-634, eff. 8-27-21;
7352	7352	26 102-700, Article 70, Section 70-20, eff. 4-19-22; 102-700,
7353	7353
7354	7354
7355	7355
7356	7356
7357	7357
7358	7358	HB4987 - 198 - LRB103 34737 HLH 64585 b
7359	7359
7360	7360
7361	7361	HB4987- 199 -LRB103 34737 HLH 64585 b HB4987 - 199 - LRB103 34737 HLH 64585 b
7362	7362	HB4987 - 199 - LRB103 34737 HLH 64585 b
7363	7363	1 Article 75, Section 75-20, eff. 4-19-22; 102-813, eff.
7364	7364	2 5-13-22; 102-1026, eff. 5-27-22; 103-9, Article 5, Section
7365	7365	3 5-20, eff. 6-7-23; 103-9, Article 15, Section 15-20, eff.
7366	7366	4 6-7-23; 103-154, eff. 6-30-23; 103-384, eff. 1-1-24; revised
7367	7367	5 12-12-23.)
7368	7368	6 (35 ILCS 120/2-10)
7369	7369	7 Sec. 2-10. Rate of tax. Unless otherwise provided in this
7370	7370	8 Section, the tax imposed by this Act is at the rate of 6.25% of
7371	7371	9 gross receipts from sales of tangible personal property made
7372	7372	10 in the course of business.
7373	7373	11 Beginning on July 1, 2000 and through December 31, 2000,
7374	7374	12 with respect to motor fuel, as defined in Section 1.1 of the
7375	7375	13 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
7376	7376	14 the Use Tax Act, the tax is imposed at the rate of 1.25%.
7377	7377	15 Beginning on August 6, 2010 through August 15, 2010, and
7378	7378	16 beginning again on August 5, 2022 through August 14, 2022,
7379	7379	17 with respect to sales tax holiday items as defined in Section
7380	7380	18 2-8 of this Act, the tax is imposed at the rate of 1.25%.
7381	7381	19 Within 14 days after July 1, 2000 (the effective date of
7382	7382	20 Public Act 91-872), each retailer of motor fuel and gasohol
7383	7383	21 shall cause the following notice to be posted in a prominently
7384	7384	22 visible place on each retail dispensing device that is used to
7385	7385	23 dispense motor fuel or gasohol in the State of Illinois: "As of
7386	7386	24 July 1, 2000, the State of Illinois has eliminated the State's
7387	7387	25 share of sales tax on motor fuel and gasohol through December
7388	7388
7389	7389
7390	7390
7391	7391
7392	7392
7393	7393	HB4987 - 199 - LRB103 34737 HLH 64585 b
7394	7394
7395	7395
7396	7396	HB4987- 200 -LRB103 34737 HLH 64585 b HB4987 - 200 - LRB103 34737 HLH 64585 b
7397	7397	HB4987 - 200 - LRB103 34737 HLH 64585 b
7398	7398	1 31, 2000. The price on this pump should reflect the
7399	7399	2 elimination of the tax." The notice shall be printed in bold
7400	7400	3 print on a sign that is no smaller than 4 inches by 8 inches.
7401	7401	4 The sign shall be clearly visible to customers. Any retailer
7402	7402	5 who fails to post or maintain a required sign through December
7403	7403	6 31, 2000 is guilty of a petty offense for which the fine shall
7404	7404	7 be $500 per day per each retail premises where a violation
7405	7405	8 occurs.
7406	7406	9 With respect to gasohol, as defined in the Use Tax Act, the
7407	7407	10 tax imposed by this Act applies to (i) 70% of the proceeds of
7408	7408	11 sales made on or after January 1, 1990, and before July 1,
7409	7409	12 2003, (ii) 80% of the proceeds of sales made on or after July
7410	7410	13 1, 2003 and on or before July 1, 2017, (iii) 100% of the
7411	7411	14 proceeds of sales made after July 1, 2017 and prior to January
7412	7412	15 1, 2024, (iv) 90% of the proceeds of sales made on or after
7413	7413	16 January 1, 2024 and on or before December 31, 2028, and (v)
7414	7414	17 100% of the proceeds of sales made after December 31, 2028. If,
7415	7415	18 at any time, however, the tax under this Act on sales of
7416	7416	19 gasohol, as defined in the Use Tax Act, is imposed at the rate
7417	7417	20 of 1.25%, then the tax imposed by this Act applies to 100% of
7418	7418	21 the proceeds of sales of gasohol made during that time.
7419	7419	22 With respect to mid-range ethanol blends, as defined in
7420	7420	23 Section 3-44.3 of the Use Tax Act, the tax imposed by this Act
7421	7421	24 applies to (i) 80% of the proceeds of sales made on or after
7422	7422	25 January 1, 2024 and on or before December 31, 2028 and (ii)
7423	7423	26 100% of the proceeds of sales made after December 31, 2028. If,
7424	7424
7425	7425
7426	7426
7427	7427
7428	7428
7429	7429	HB4987 - 200 - LRB103 34737 HLH 64585 b
7430	7430
7431	7431
7432	7432	HB4987- 201 -LRB103 34737 HLH 64585 b HB4987 - 201 - LRB103 34737 HLH 64585 b
7433	7433	HB4987 - 201 - LRB103 34737 HLH 64585 b
7434	7434	1 at any time, however, the tax under this Act on sales of
7435	7435	2 mid-range ethanol blends is imposed at the rate of 1.25%, then
7436	7436	3 the tax imposed by this Act applies to 100% of the proceeds of
7437	7437	4 sales of mid-range ethanol blends made during that time.
7438	7438	5 With respect to majority blended ethanol fuel, as defined
7439	7439	6 in the Use Tax Act, the tax imposed by this Act does not apply
7440	7440	7 to the proceeds of sales made on or after July 1, 2003 and on
7441	7441	8 or before December 31, 2028 but applies to 100% of the proceeds
7442	7442	9 of sales made thereafter.
7443	7443	10 With respect to biodiesel blends, as defined in the Use
7444	7444	11 Tax Act, with no less than 1% and no more than 10% biodiesel,
7445	7445	12 the tax imposed by this Act applies to (i) 80% of the proceeds
7446	7446	13 of sales made on or after July 1, 2003 and on or before
7447	7447	14 December 31, 2018 and (ii) 100% of the proceeds of sales made
7448	7448	15 after December 31, 2018 and before January 1, 2024. On and
7449	7449	16 after January 1, 2024 and on or before December 31, 2030, the
7450	7450	17 taxation of biodiesel, renewable diesel, and biodiesel blends
7451	7451	18 shall be as provided in Section 3-5.1 of the Use Tax Act. If,
7452	7452	19 at any time, however, the tax under this Act on sales of
7453	7453	20 biodiesel blends, as defined in the Use Tax Act, with no less
7454	7454	21 than 1% and no more than 10% biodiesel is imposed at the rate
7455	7455	22 of 1.25%, then the tax imposed by this Act applies to 100% of
7456	7456	23 the proceeds of sales of biodiesel blends with no less than 1%
7457	7457	24 and no more than 10% biodiesel made during that time.
7458	7458	25 With respect to biodiesel, as defined in the Use Tax Act,
7459	7459	26 and biodiesel blends, as defined in the Use Tax Act, with more
7460	7460
7461	7461
7462	7462
7463	7463
7464	7464
7465	7465	HB4987 - 201 - LRB103 34737 HLH 64585 b
7466	7466
7467	7467
7468	7468	HB4987- 202 -LRB103 34737 HLH 64585 b HB4987 - 202 - LRB103 34737 HLH 64585 b
7469	7469	HB4987 - 202 - LRB103 34737 HLH 64585 b
7470	7470	1 than 10% but no more than 99% biodiesel, the tax imposed by
7471	7471	2 this Act does not apply to the proceeds of sales made on or
7472	7472	3 after July 1, 2003 and on or before December 31, 2023. On and
7473	7473	4 after January 1, 2024 and on or before December 31, 2030, the
7474	7474	5 taxation of biodiesel, renewable diesel, and biodiesel blends
7475	7475	6 shall be as provided in Section 3-5.1 of the Use Tax Act.
7476	7476	7 Until July 1, 2022 and from beginning again on July 1, 2023
7477	7477	8 through June 30, 2024, with respect to food for human
7478	7478	9 consumption that is to be consumed off the premises where it is
7479	7479	10 sold (other than alcoholic beverages, food consisting of or
7480	7480	11 infused with adult use cannabis, soft drinks, and food that
7481	7481	12 has been prepared for immediate consumption), the tax is
7482	7482	13 imposed at the rate of 1%. From Beginning July 1, 2022 through
7483	7483	14 and until July 1, 2023, and on and after July 1, 2024, with
7484	7484	15 respect to food for human consumption that is to be consumed
7485	7485	16 off the premises where it is sold (other than alcoholic
7486	7486	17 beverages, food consisting of or infused with adult use
7487	7487	18 cannabis, soft drinks, and food that has been prepared for
7488	7488	19 immediate consumption) is exempt from the tax imposed by this
7489	7489	20 Act , the tax is imposed at the rate of 0%.
7490	7490	21 With respect to prescription and nonprescription
7491	7491	22 medicines, drugs, medical appliances, products classified as
7492	7492	23 Class III medical devices by the United States Food and Drug
7493	7493	24 Administration that are used for cancer treatment pursuant to
7494	7494	25 a prescription, as well as any accessories and components
7495	7495	26 related to those devices, modifications to a motor vehicle for
7496	7496
7497	7497
7498	7498
7499	7499
7500	7500
7501	7501	HB4987 - 202 - LRB103 34737 HLH 64585 b
7502	7502
7503	7503
7504	7504	HB4987- 203 -LRB103 34737 HLH 64585 b HB4987 - 203 - LRB103 34737 HLH 64585 b
7505	7505	HB4987 - 203 - LRB103 34737 HLH 64585 b
7506	7506	1 the purpose of rendering it usable by a person with a
7507	7507	2 disability, and insulin, blood sugar testing materials,
7508	7508	3 syringes, and needles used by human diabetics, the tax is
7509	7509	4 imposed at the rate of 1%. For the purposes of this Section,
7510	7510	5 until September 1, 2009: the term "soft drinks" means any
7511	7511	6 complete, finished, ready-to-use, non-alcoholic drink, whether
7512	7512	7 carbonated or not, including, but not limited to, soda water,
7513	7513	8 cola, fruit juice, vegetable juice, carbonated water, and all
7514	7514	9 other preparations commonly known as soft drinks of whatever
7515	7515	10 kind or description that are contained in any closed or sealed
7516	7516	11 bottle, can, carton, or container, regardless of size; but
7517	7517	12 "soft drinks" does not include coffee, tea, non-carbonated
7518	7518	13 water, infant formula, milk or milk products as defined in the
7519	7519	14 Grade A Pasteurized Milk and Milk Products Act, or drinks
7520	7520	15 containing 50% or more natural fruit or vegetable juice.
7521	7521	16 Notwithstanding any other provisions of this Act,
7522	7522	17 beginning September 1, 2009, "soft drinks" means non-alcoholic
7523	7523	18 beverages that contain natural or artificial sweeteners. "Soft
7524	7524	19 drinks" does not include beverages that contain milk or milk
7525	7525	20 products, soy, rice or similar milk substitutes, or greater
7526	7526	21 than 50% of vegetable or fruit juice by volume.
7527	7527	22 Until August 1, 2009, and notwithstanding any other
7528	7528	23 provisions of this Act, "food for human consumption that is to
7529	7529	24 be consumed off the premises where it is sold" includes all
7530	7530	25 food sold through a vending machine, except soft drinks and
7531	7531	26 food products that are dispensed hot from a vending machine,
7532	7532
7533	7533
7534	7534
7535	7535
7536	7536
7537	7537	HB4987 - 203 - LRB103 34737 HLH 64585 b
7538	7538
7539	7539
7540	7540	HB4987- 204 -LRB103 34737 HLH 64585 b HB4987 - 204 - LRB103 34737 HLH 64585 b
7541	7541	HB4987 - 204 - LRB103 34737 HLH 64585 b
7542	7542	1 regardless of the location of the vending machine. Beginning
7543	7543	2 August 1, 2009, and notwithstanding any other provisions of
7544	7544	3 this Act, "food for human consumption that is to be consumed
7545	7545	4 off the premises where it is sold" includes all food sold
7546	7546	5 through a vending machine, except soft drinks, candy, and food
7547	7547	6 products that are dispensed hot from a vending machine,
7548	7548	7 regardless of the location of the vending machine.
7549	7549	8 Notwithstanding any other provisions of this Act,
7550	7550	9 beginning September 1, 2009, "food for human consumption that
7551	7551	10 is to be consumed off the premises where it is sold" does not
7552	7552	11 include candy. For purposes of this Section, "candy" means a
7553	7553	12 preparation of sugar, honey, or other natural or artificial
7554	7554	13 sweeteners in combination with chocolate, fruits, nuts or
7555	7555	14 other ingredients or flavorings in the form of bars, drops, or
7556	7556	15 pieces. "Candy" does not include any preparation that contains
7557	7557	16 flour or requires refrigeration.
7558	7558	17 Notwithstanding any other provisions of this Act,
7559	7559	18 beginning September 1, 2009, "nonprescription medicines and
7560	7560	19 drugs" does not include grooming and hygiene products. For
7561	7561	20 purposes of this Section, "grooming and hygiene products"
7562	7562	21 includes, but is not limited to, soaps and cleaning solutions,
7563	7563	22 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
7564	7564	23 lotions and screens, unless those products are available by
7565	7565	24 prescription only, regardless of whether the products meet the
7566	7566	25 definition of "over-the-counter-drugs". For the purposes of
7567	7567	26 this paragraph, "over-the-counter-drug" means a drug for human
7568	7568
7569	7569
7570	7570
7571	7571
7572	7572
7573	7573	HB4987 - 204 - LRB103 34737 HLH 64585 b
7574	7574
7575	7575
7576	7576	HB4987- 205 -LRB103 34737 HLH 64585 b HB4987 - 205 - LRB103 34737 HLH 64585 b
7577	7577	HB4987 - 205 - LRB103 34737 HLH 64585 b
7578	7578	1 use that contains a label that identifies the product as a drug
7579	7579	2 as required by 21 CFR 201.66. The "over-the-counter-drug"
7580	7580	3 label includes:
7581	7581	4 (A) a "Drug Facts" panel; or
7582	7582	5 (B) a statement of the "active ingredient(s)" with a
7583	7583	6 list of those ingredients contained in the compound,
7584	7584	7 substance or preparation.
7585	7585	8 Beginning on January 1, 2014 (the effective date of Public
7586	7586	9 Act 98-122), "prescription and nonprescription medicines and
7587	7587	10 drugs" includes medical cannabis purchased from a registered
7588	7588	11 dispensing organization under the Compassionate Use of Medical
7589	7589	12 Cannabis Program Act.
7590	7590	13 As used in this Section, "adult use cannabis" means
7591	7591	14 cannabis subject to tax under the Cannabis Cultivation
7592	7592	15 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
7593	7593	16 and does not include cannabis subject to tax under the
7594	7594	17 Compassionate Use of Medical Cannabis Program Act.
7595	7595	18 (Source: P.A. 102-4, eff. 4-27-21; 102-700, Article 20,
7596	7596	19 Section 20-20, eff. 4-19-22; 102-700, Article 60, Section
7597	7597	20 60-30, eff. 4-19-22; 102-700, Article 65, Section 65-10, eff.
7598	7598	21 4-19-22; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23.)
7599	7599	22 (35 ILCS 120/3) (from Ch. 120, par. 442)
7600	7600	23 Sec. 3. Except as provided in this Section, on or before
7601	7601	24 the twentieth day of each calendar month, every person engaged
7602	7602	25 in the business of selling tangible personal property at
7603	7603
7604	7604
7605	7605
7606	7606
7607	7607
7608	7608	HB4987 - 205 - LRB103 34737 HLH 64585 b
7609	7609
7610	7610
7611	7611	HB4987- 206 -LRB103 34737 HLH 64585 b HB4987 - 206 - LRB103 34737 HLH 64585 b
7612	7612	HB4987 - 206 - LRB103 34737 HLH 64585 b
7613	7613	1 retail in this State during the preceding calendar month shall
7614	7614	2 file a return with the Department, stating:
7615	7615	3 1. The name of the seller;
7616	7616	4 2. His residence address and the address of his
7617	7617	5 principal place of business and the address of the
7618	7618	6 principal place of business (if that is a different
7619	7619	7 address) from which he engages in the business of selling
7620	7620	8 tangible personal property at retail in this State;
7621	7621	9 3. Total amount of receipts received by him during the
7622	7622	10 preceding calendar month or quarter, as the case may be,
7623	7623	11 from sales of tangible personal property, and from
7624	7624	12 services furnished, by him during such preceding calendar
7625	7625	13 month or quarter;
7626	7626	14 4. Total amount received by him during the preceding
7627	7627	15 calendar month or quarter on charge and time sales of
7628	7628	16 tangible personal property, and from services furnished,
7629	7629	17 by him prior to the month or quarter for which the return
7630	7630	18 is filed;
7631	7631	19 5. Deductions allowed by law;
7632	7632	20 6. Gross receipts which were received by him during
7633	7633	21 the preceding calendar month or quarter and upon the basis
7634	7634	22 of which the tax is imposed, including gross receipts on
7635	7635	23 food for human consumption that is to be consumed off the
7636	7636	24 premises where it is sold (other than alcoholic beverages,
7637	7637	25 food consisting of or infused with adult use cannabis,
7638	7638	26 soft drinks, and food that has been prepared for immediate
7639	7639
7640	7640
7641	7641
7642	7642
7643	7643
7644	7644	HB4987 - 206 - LRB103 34737 HLH 64585 b
7645	7645
7646	7646
7647	7647	HB4987- 207 -LRB103 34737 HLH 64585 b HB4987 - 207 - LRB103 34737 HLH 64585 b
7648	7648	HB4987 - 207 - LRB103 34737 HLH 64585 b
7649	7649	1 consumption) which were received during the preceding
7650	7650	2 calendar month or quarter and upon which tax would have
7651	7651	3 been due but for the 0% rate imposed under Public Act
7652	7652	4 102-700;
7653	7653	5 7. The amount of credit provided in Section 2d of this
7654	7654	6 Act;
7655	7655	7 8. The amount of tax due, including the amount of tax
7656	7656	8 that would have been due on food for human consumption
7657	7657	9 that is to be consumed off the premises where it is sold
7658	7658	10 (other than alcoholic beverages, food consisting of or
7659	7659	11 infused with adult use cannabis, soft drinks, and food
7660	7660	12 that has been prepared for immediate consumption) but for
7661	7661	13 the 0% rate imposed under Public Act 102-700;
7662	7662	14 9. The signature of the taxpayer; and
7663	7663	15 10. Such other reasonable information as the
7664	7664	16 Department may require.
7665	7665	17 On and after January 1, 2018, except for returns required
7666	7666	18 to be filed prior to January 1, 2023 for motor vehicles,
7667	7667	19 watercraft, aircraft, and trailers that are required to be
7668	7668	20 registered with an agency of this State, with respect to
7669	7669	21 retailers whose annual gross receipts average $20,000 or more,
7670	7670	22 all returns required to be filed pursuant to this Act shall be
7671	7671	23 filed electronically. On and after January 1, 2023, with
7672	7672	24 respect to retailers whose annual gross receipts average
7673	7673	25 $20,000 or more, all returns required to be filed pursuant to
7674	7674	26 this Act, including, but not limited to, returns for motor
7675	7675
7676	7676
7677	7677
7678	7678
7679	7679
7680	7680	HB4987 - 207 - LRB103 34737 HLH 64585 b
7681	7681
7682	7682
7683	7683	HB4987- 208 -LRB103 34737 HLH 64585 b HB4987 - 208 - LRB103 34737 HLH 64585 b
7684	7684	HB4987 - 208 - LRB103 34737 HLH 64585 b
7685	7685	1 vehicles, watercraft, aircraft, and trailers that are required
7686	7686	2 to be registered with an agency of this State, shall be filed
7687	7687	3 electronically. Retailers who demonstrate that they do not
7688	7688	4 have access to the Internet or demonstrate hardship in filing
7689	7689	5 electronically may petition the Department to waive the
7690	7690	6 electronic filing requirement.
7691	7691	7 If a taxpayer fails to sign a return within 30 days after
7692	7692	8 the proper notice and demand for signature by the Department,
7693	7693	9 the return shall be considered valid and any amount shown to be
7694	7694	10 due on the return shall be deemed assessed.
7695	7695	11 Each return shall be accompanied by the statement of
7696	7696	12 prepaid tax issued pursuant to Section 2e for which credit is
7697	7697	13 claimed.
7698	7698	14 Prior to October 1, 2003, and on and after September 1,
7699	7699	15 2004, a retailer may accept a Manufacturer's Purchase Credit
7700	7700	16 certification from a purchaser in satisfaction of Use Tax as
7701	7701	17 provided in Section 3-85 of the Use Tax Act if the purchaser
7702	7702	18 provides the appropriate documentation as required by Section
7703	7703	19 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
7704	7704	20 certification, accepted by a retailer prior to October 1, 2003
7705	7705	21 and on and after September 1, 2004 as provided in Section 3-85
7706	7706	22 of the Use Tax Act, may be used by that retailer to satisfy
7707	7707	23 Retailers' Occupation Tax liability in the amount claimed in
7708	7708	24 the certification, not to exceed 6.25% of the receipts subject
7709	7709	25 to tax from a qualifying purchase. A Manufacturer's Purchase
7710	7710	26 Credit reported on any original or amended return filed under
7711	7711
7712	7712
7713	7713
7714	7714
7715	7715
7716	7716	HB4987 - 208 - LRB103 34737 HLH 64585 b
7717	7717
7718	7718
7719	7719	HB4987- 209 -LRB103 34737 HLH 64585 b HB4987 - 209 - LRB103 34737 HLH 64585 b
7720	7720	HB4987 - 209 - LRB103 34737 HLH 64585 b
7721	7721	1 this Act after October 20, 2003 for reporting periods prior to
7722	7722	2 September 1, 2004 shall be disallowed. Manufacturer's Purchase
7723	7723	3 Credit reported on annual returns due on or after January 1,
7724	7724	4 2005 will be disallowed for periods prior to September 1,
7725	7725	5 2004. No Manufacturer's Purchase Credit may be used after
7726	7726	6 September 30, 2003 through August 31, 2004 to satisfy any tax
7727	7727	7 liability imposed under this Act, including any audit
7728	7728	8 liability.
7729	7729	9 Beginning on July 1, 2023 and through December 31, 2032, a
7730	7730	10 retailer may accept a Sustainable Aviation Fuel Purchase
7731	7731	11 Credit certification from an air common carrier-purchaser in
7732	7732	12 satisfaction of Use Tax on aviation fuel as provided in
7733	7733	13 Section 3-87 of the Use Tax Act if the purchaser provides the
7734	7734	14 appropriate documentation as required by Section 3-87 of the
7735	7735	15 Use Tax Act. A Sustainable Aviation Fuel Purchase Credit
7736	7736	16 certification accepted by a retailer in accordance with this
7737	7737	17 paragraph may be used by that retailer to satisfy Retailers'
7738	7738	18 Occupation Tax liability (but not in satisfaction of penalty
7739	7739	19 or interest) in the amount claimed in the certification, not
7740	7740	20 to exceed 6.25% of the receipts subject to tax from a sale of
7741	7741	21 aviation fuel. In addition, for a sale of aviation fuel to
7742	7742	22 qualify to earn the Sustainable Aviation Fuel Purchase Credit,
7743	7743	23 retailers must retain in their books and records a
7744	7744	24 certification from the producer of the aviation fuel that the
7745	7745	25 aviation fuel sold by the retailer and for which a sustainable
7746	7746	26 aviation fuel purchase credit was earned meets the definition
7747	7747
7748	7748
7749	7749
7750	7750
7751	7751
7752	7752	HB4987 - 209 - LRB103 34737 HLH 64585 b
7753	7753
7754	7754
7755	7755	HB4987- 210 -LRB103 34737 HLH 64585 b HB4987 - 210 - LRB103 34737 HLH 64585 b
7756	7756	HB4987 - 210 - LRB103 34737 HLH 64585 b
7757	7757	1 of sustainable aviation fuel under Section 3-87 of the Use Tax
7758	7758	2 Act. The documentation must include detail sufficient for the
7759	7759	3 Department to determine the number of gallons of sustainable
7760	7760	4 aviation fuel sold.
7761	7761	5 The Department may require returns to be filed on a
7762	7762	6 quarterly basis. If so required, a return for each calendar
7763	7763	7 quarter shall be filed on or before the twentieth day of the
7764	7764	8 calendar month following the end of such calendar quarter. The
7765	7765	9 taxpayer shall also file a return with the Department for each
7766	7766	10 of the first 2 two months of each calendar quarter, on or
7767	7767	11 before the twentieth day of the following calendar month,
7768	7768	12 stating:
7769	7769	13 1. The name of the seller;
7770	7770	14 2. The address of the principal place of business from
7771	7771	15 which he engages in the business of selling tangible
7772	7772	16 personal property at retail in this State;
7773	7773	17 3. The total amount of taxable receipts received by
7774	7774	18 him during the preceding calendar month from sales of
7775	7775	19 tangible personal property by him during such preceding
7776	7776	20 calendar month, including receipts from charge and time
7777	7777	21 sales, but less all deductions allowed by law;
7778	7778	22 4. The amount of credit provided in Section 2d of this
7779	7779	23 Act;
7780	7780	24 5. The amount of tax due; and
7781	7781	25 6. Such other reasonable information as the Department
7782	7782	26 may require.
7783	7783
7784	7784
7785	7785
7786	7786
7787	7787
7788	7788	HB4987 - 210 - LRB103 34737 HLH 64585 b
7789	7789
7790	7790
7791	7791	HB4987- 211 -LRB103 34737 HLH 64585 b HB4987 - 211 - LRB103 34737 HLH 64585 b
7792	7792	HB4987 - 211 - LRB103 34737 HLH 64585 b
7793	7793	1 Every person engaged in the business of selling aviation
7794	7794	2 fuel at retail in this State during the preceding calendar
7795	7795	3 month shall, instead of reporting and paying tax as otherwise
7796	7796	4 required by this Section, report and pay such tax on a separate
7797	7797	5 aviation fuel tax return. The requirements related to the
7798	7798	6 return shall be as otherwise provided in this Section.
7799	7799	7 Notwithstanding any other provisions of this Act to the
7800	7800	8 contrary, retailers selling aviation fuel shall file all
7801	7801	9 aviation fuel tax returns and shall make all aviation fuel tax
7802	7802	10 payments by electronic means in the manner and form required
7803	7803	11 by the Department. For purposes of this Section, "aviation
7804	7804	12 fuel" means jet fuel and aviation gasoline.
7805	7805	13 Beginning on October 1, 2003, any person who is not a
7806	7806	14 licensed distributor, importing distributor, or manufacturer,
7807	7807	15 as defined in the Liquor Control Act of 1934, but is engaged in
7808	7808	16 the business of selling, at retail, alcoholic liquor shall
7809	7809	17 file a statement with the Department of Revenue, in a format
7810	7810	18 and at a time prescribed by the Department, showing the total
7811	7811	19 amount paid for alcoholic liquor purchased during the
7812	7812	20 preceding month and such other information as is reasonably
7813	7813	21 required by the Department. The Department may adopt rules to
7814	7814	22 require that this statement be filed in an electronic or
7815	7815	23 telephonic format. Such rules may provide for exceptions from
7816	7816	24 the filing requirements of this paragraph. For the purposes of
7817	7817	25 this paragraph, the term "alcoholic liquor" shall have the
7818	7818	26 meaning prescribed in the Liquor Control Act of 1934.
7819	7819
7820	7820
7821	7821
7822	7822
7823	7823
7824	7824	HB4987 - 211 - LRB103 34737 HLH 64585 b
7825	7825
7826	7826
7827	7827	HB4987- 212 -LRB103 34737 HLH 64585 b HB4987 - 212 - LRB103 34737 HLH 64585 b
7828	7828	HB4987 - 212 - LRB103 34737 HLH 64585 b
7829	7829	1 Beginning on October 1, 2003, every distributor, importing
7830	7830	2 distributor, and manufacturer of alcoholic liquor as defined
7831	7831	3 in the Liquor Control Act of 1934, shall file a statement with
7832	7832	4 the Department of Revenue, no later than the 10th day of the
7833	7833	5 month for the preceding month during which transactions
7834	7834	6 occurred, by electronic means, showing the total amount of
7835	7835	7 gross receipts from the sale of alcoholic liquor sold or
7836	7836	8 distributed during the preceding month to purchasers;
7837	7837	9 identifying the purchaser to whom it was sold or distributed;
7838	7838	10 the purchaser's tax registration number; and such other
7839	7839	11 information reasonably required by the Department. A
7840	7840	12 distributor, importing distributor, or manufacturer of
7841	7841	13 alcoholic liquor must personally deliver, mail, or provide by
7842	7842	14 electronic means to each retailer listed on the monthly
7843	7843	15 statement a report containing a cumulative total of that
7844	7844	16 distributor's, importing distributor's, or manufacturer's
7845	7845	17 total sales of alcoholic liquor to that retailer no later than
7846	7846	18 the 10th day of the month for the preceding month during which
7847	7847	19 the transaction occurred. The distributor, importing
7848	7848	20 distributor, or manufacturer shall notify the retailer as to
7849	7849	21 the method by which the distributor, importing distributor, or
7850	7850	22 manufacturer will provide the sales information. If the
7851	7851	23 retailer is unable to receive the sales information by
7852	7852	24 electronic means, the distributor, importing distributor, or
7853	7853	25 manufacturer shall furnish the sales information by personal
7854	7854	26 delivery or by mail. For purposes of this paragraph, the term
7855	7855
7856	7856
7857	7857
7858	7858
7859	7859
7860	7860	HB4987 - 212 - LRB103 34737 HLH 64585 b
7861	7861
7862	7862
7863	7863	HB4987- 213 -LRB103 34737 HLH 64585 b HB4987 - 213 - LRB103 34737 HLH 64585 b
7864	7864	HB4987 - 213 - LRB103 34737 HLH 64585 b
7865	7865	1 "electronic means" includes, but is not limited to, the use of
7866	7866	2 a secure Internet website, e-mail, or facsimile.
7867	7867	3 If a total amount of less than $1 is payable, refundable or
7868	7868	4 creditable, such amount shall be disregarded if it is less
7869	7869	5 than 50 cents and shall be increased to $1 if it is 50 cents or
7870	7870	6 more.
7871	7871	7 Notwithstanding any other provision of this Act to the
7872	7872	8 contrary, retailers subject to tax on cannabis shall file all
7873	7873	9 cannabis tax returns and shall make all cannabis tax payments
7874	7874	10 by electronic means in the manner and form required by the
7875	7875	11 Department.
7876	7876	12 Beginning October 1, 1993, a taxpayer who has an average
7877	7877	13 monthly tax liability of $150,000 or more shall make all
7878	7878	14 payments required by rules of the Department by electronic
7879	7879	15 funds transfer. Beginning October 1, 1994, a taxpayer who has
7880	7880	16 an average monthly tax liability of $100,000 or more shall
7881	7881	17 make all payments required by rules of the Department by
7882	7882	18 electronic funds transfer. Beginning October 1, 1995, a
7883	7883	19 taxpayer who has an average monthly tax liability of $50,000
7884	7884	20 or more shall make all payments required by rules of the
7885	7885	21 Department by electronic funds transfer. Beginning October 1,
7886	7886	22 2000, a taxpayer who has an annual tax liability of $200,000 or
7887	7887	23 more shall make all payments required by rules of the
7888	7888	24 Department by electronic funds transfer. The term "annual tax
7889	7889	25 liability" shall be the sum of the taxpayer's liabilities
7890	7890	26 under this Act, and under all other State and local occupation
7891	7891
7892	7892
7893	7893
7894	7894
7895	7895
7896	7896	HB4987 - 213 - LRB103 34737 HLH 64585 b
7897	7897
7898	7898
7899	7899	HB4987- 214 -LRB103 34737 HLH 64585 b HB4987 - 214 - LRB103 34737 HLH 64585 b
7900	7900	HB4987 - 214 - LRB103 34737 HLH 64585 b
7901	7901	1 and use tax laws administered by the Department, for the
7902	7902	2 immediately preceding calendar year. The term "average monthly
7903	7903	3 tax liability" shall be the sum of the taxpayer's liabilities
7904	7904	4 under this Act, and under all other State and local occupation
7905	7905	5 and use tax laws administered by the Department, for the
7906	7906	6 immediately preceding calendar year divided by 12. Beginning
7907	7907	7 on October 1, 2002, a taxpayer who has a tax liability in the
7908	7908	8 amount set forth in subsection (b) of Section 2505-210 of the
7909	7909	9 Department of Revenue Law shall make all payments required by
7910	7910	10 rules of the Department by electronic funds transfer.
7911	7911	11 Before August 1 of each year beginning in 1993, the
7912	7912	12 Department shall notify all taxpayers required to make
7913	7913	13 payments by electronic funds transfer. All taxpayers required
7914	7914	14 to make payments by electronic funds transfer shall make those
7915	7915	15 payments for a minimum of one year beginning on October 1.
7916	7916	16 Any taxpayer not required to make payments by electronic
7917	7917	17 funds transfer may make payments by electronic funds transfer
7918	7918	18 with the permission of the Department.
7919	7919	19 All taxpayers required to make payment by electronic funds
7920	7920	20 transfer and any taxpayers authorized to voluntarily make
7921	7921	21 payments by electronic funds transfer shall make those
7922	7922	22 payments in the manner authorized by the Department.
7923	7923	23 The Department shall adopt such rules as are necessary to
7924	7924	24 effectuate a program of electronic funds transfer and the
7925	7925	25 requirements of this Section.
7926	7926	26 Any amount which is required to be shown or reported on any
7927	7927
7928	7928
7929	7929
7930	7930
7931	7931
7932	7932	HB4987 - 214 - LRB103 34737 HLH 64585 b
7933	7933
7934	7934
7935	7935	HB4987- 215 -LRB103 34737 HLH 64585 b HB4987 - 215 - LRB103 34737 HLH 64585 b
7936	7936	HB4987 - 215 - LRB103 34737 HLH 64585 b
7937	7937	1 return or other document under this Act shall, if such amount
7938	7938	2 is not a whole-dollar amount, be increased to the nearest
7939	7939	3 whole-dollar amount in any case where the fractional part of a
7940	7940	4 dollar is 50 cents or more, and decreased to the nearest
7941	7941	5 whole-dollar amount where the fractional part of a dollar is
7942	7942	6 less than 50 cents.
7943	7943	7 If the retailer is otherwise required to file a monthly
7944	7944	8 return and if the retailer's average monthly tax liability to
7945	7945	9 the Department does not exceed $200, the Department may
7946	7946	10 authorize his returns to be filed on a quarter annual basis,
7947	7947	11 with the return for January, February, and March of a given
7948	7948	12 year being due by April 20 of such year; with the return for
7949	7949	13 April, May, and June of a given year being due by July 20 of
7950	7950	14 such year; with the return for July, August, and September of a
7951	7951	15 given year being due by October 20 of such year, and with the
7952	7952	16 return for October, November, and December of a given year
7953	7953	17 being due by January 20 of the following year.
7954	7954	18 If the retailer is otherwise required to file a monthly or
7955	7955	19 quarterly return and if the retailer's average monthly tax
7956	7956	20 liability with the Department does not exceed $50, the
7957	7957	21 Department may authorize his returns to be filed on an annual
7958	7958	22 basis, with the return for a given year being due by January 20
7959	7959	23 of the following year.
7960	7960	24 Such quarter annual and annual returns, as to form and
7961	7961	25 substance, shall be subject to the same requirements as
7962	7962	26 monthly returns.
7963	7963
7964	7964
7965	7965
7966	7966
7967	7967
7968	7968	HB4987 - 215 - LRB103 34737 HLH 64585 b
7969	7969
7970	7970
7971	7971	HB4987- 216 -LRB103 34737 HLH 64585 b HB4987 - 216 - LRB103 34737 HLH 64585 b
7972	7972	HB4987 - 216 - LRB103 34737 HLH 64585 b
7973	7973	1 Notwithstanding any other provision in this Act concerning
7974	7974	2 the time within which a retailer may file his return, in the
7975	7975	3 case of any retailer who ceases to engage in a kind of business
7976	7976	4 which makes him responsible for filing returns under this Act,
7977	7977	5 such retailer shall file a final return under this Act with the
7978	7978	6 Department not more than one month after discontinuing such
7979	7979	7 business.
7980	7980	8 Where the same person has more than one business
7981	7981	9 registered with the Department under separate registrations
7982	7982	10 under this Act, such person may not file each return that is
7983	7983	11 due as a single return covering all such registered
7984	7984	12 businesses, but shall file separate returns for each such
7985	7985	13 registered business.
7986	7986	14 In addition, with respect to motor vehicles, watercraft,
7987	7987	15 aircraft, and trailers that are required to be registered with
7988	7988	16 an agency of this State, except as otherwise provided in this
7989	7989	17 Section, every retailer selling this kind of tangible personal
7990	7990	18 property shall file, with the Department, upon a form to be
7991	7991	19 prescribed and supplied by the Department, a separate return
7992	7992	20 for each such item of tangible personal property which the
7993	7993	21 retailer sells, except that if, in the same transaction, (i) a
7994	7994	22 retailer of aircraft, watercraft, motor vehicles, or trailers
7995	7995	23 transfers more than one aircraft, watercraft, motor vehicle,
7996	7996	24 or trailer to another aircraft, watercraft, motor vehicle
7997	7997	25 retailer, or trailer retailer for the purpose of resale or
7998	7998	26 (ii) a retailer of aircraft, watercraft, motor vehicles, or
7999	7999
8000	8000
8001	8001
8002	8002
8003	8003
8004	8004	HB4987 - 216 - LRB103 34737 HLH 64585 b
8005	8005
8006	8006
8007	8007	HB4987- 217 -LRB103 34737 HLH 64585 b HB4987 - 217 - LRB103 34737 HLH 64585 b
8008	8008	HB4987 - 217 - LRB103 34737 HLH 64585 b
8009	8009	1 trailers transfers more than one aircraft, watercraft, motor
8010	8010	2 vehicle, or trailer to a purchaser for use as a qualifying
8011	8011	3 rolling stock as provided in Section 2-5 of this Act, then that
8012	8012	4 seller may report the transfer of all aircraft, watercraft,
8013	8013	5 motor vehicles, or trailers involved in that transaction to
8014	8014	6 the Department on the same uniform invoice-transaction
8015	8015	7 reporting return form. For purposes of this Section,
8016	8016	8 "watercraft" means a Class 2, Class 3, or Class 4 watercraft as
8017	8017	9 defined in Section 3-2 of the Boat Registration and Safety
8018	8018	10 Act, a personal watercraft, or any boat equipped with an
8019	8019	11 inboard motor.
8020	8020	12 In addition, with respect to motor vehicles, watercraft,
8021	8021	13 aircraft, and trailers that are required to be registered with
8022	8022	14 an agency of this State, every person who is engaged in the
8023	8023	15 business of leasing or renting such items and who, in
8024	8024	16 connection with such business, sells any such item to a
8025	8025	17 retailer for the purpose of resale is, notwithstanding any
8026	8026	18 other provision of this Section to the contrary, authorized to
8027	8027	19 meet the return-filing requirement of this Act by reporting
8028	8028	20 the transfer of all the aircraft, watercraft, motor vehicles,
8029	8029	21 or trailers transferred for resale during a month to the
8030	8030	22 Department on the same uniform invoice-transaction reporting
8031	8031	23 return form on or before the 20th of the month following the
8032	8032	24 month in which the transfer takes place. Notwithstanding any
8033	8033	25 other provision of this Act to the contrary, all returns filed
8034	8034	26 under this paragraph must be filed by electronic means in the
8035	8035
8036	8036
8037	8037
8038	8038
8039	8039
8040	8040	HB4987 - 217 - LRB103 34737 HLH 64585 b
8041	8041
8042	8042
8043	8043	HB4987- 218 -LRB103 34737 HLH 64585 b HB4987 - 218 - LRB103 34737 HLH 64585 b
8044	8044	HB4987 - 218 - LRB103 34737 HLH 64585 b
8045	8045	1 manner and form as required by the Department.
8046	8046	2 Any retailer who sells only motor vehicles, watercraft,
8047	8047	3 aircraft, or trailers that are required to be registered with
8048	8048	4 an agency of this State, so that all retailers' occupation tax
8049	8049	5 liability is required to be reported, and is reported, on such
8050	8050	6 transaction reporting returns and who is not otherwise
8051	8051	7 required to file monthly or quarterly returns, need not file
8052	8052	8 monthly or quarterly returns. However, those retailers shall
8053	8053	9 be required to file returns on an annual basis.
8054	8054	10 The transaction reporting return, in the case of motor
8055	8055	11 vehicles or trailers that are required to be registered with
8056	8056	12 an agency of this State, shall be the same document as the
8057	8057	13 Uniform Invoice referred to in Section 5-402 of the Illinois
8058	8058	14 Vehicle Code and must show the name and address of the seller;
8059	8059	15 the name and address of the purchaser; the amount of the
8060	8060	16 selling price including the amount allowed by the retailer for
8061	8061	17 traded-in property, if any; the amount allowed by the retailer
8062	8062	18 for the traded-in tangible personal property, if any, to the
8063	8063	19 extent to which Section 1 of this Act allows an exemption for
8064	8064	20 the value of traded-in property; the balance payable after
8065	8065	21 deducting such trade-in allowance from the total selling
8066	8066	22 price; the amount of tax due from the retailer with respect to
8067	8067	23 such transaction; the amount of tax collected from the
8068	8068	24 purchaser by the retailer on such transaction (or satisfactory
8069	8069	25 evidence that such tax is not due in that particular instance,
8070	8070	26 if that is claimed to be the fact); the place and date of the
8071	8071
8072	8072
8073	8073
8074	8074
8075	8075
8076	8076	HB4987 - 218 - LRB103 34737 HLH 64585 b
8077	8077
8078	8078
8079	8079	HB4987- 219 -LRB103 34737 HLH 64585 b HB4987 - 219 - LRB103 34737 HLH 64585 b
8080	8080	HB4987 - 219 - LRB103 34737 HLH 64585 b
8081	8081	1 sale; a sufficient identification of the property sold; such
8082	8082	2 other information as is required in Section 5-402 of the
8083	8083	3 Illinois Vehicle Code, and such other information as the
8084	8084	4 Department may reasonably require.
8085	8085	5 The transaction reporting return in the case of watercraft
8086	8086	6 or aircraft must show the name and address of the seller; the
8087	8087	7 name and address of the purchaser; the amount of the selling
8088	8088	8 price including the amount allowed by the retailer for
8089	8089	9 traded-in property, if any; the amount allowed by the retailer
8090	8090	10 for the traded-in tangible personal property, if any, to the
8091	8091	11 extent to which Section 1 of this Act allows an exemption for
8092	8092	12 the value of traded-in property; the balance payable after
8093	8093	13 deducting such trade-in allowance from the total selling
8094	8094	14 price; the amount of tax due from the retailer with respect to
8095	8095	15 such transaction; the amount of tax collected from the
8096	8096	16 purchaser by the retailer on such transaction (or satisfactory
8097	8097	17 evidence that such tax is not due in that particular instance,
8098	8098	18 if that is claimed to be the fact); the place and date of the
8099	8099	19 sale, a sufficient identification of the property sold, and
8100	8100	20 such other information as the Department may reasonably
8101	8101	21 require.
8102	8102	22 Such transaction reporting return shall be filed not later
8103	8103	23 than 20 days after the day of delivery of the item that is
8104	8104	24 being sold, but may be filed by the retailer at any time sooner
8105	8105	25 than that if he chooses to do so. The transaction reporting
8106	8106	26 return and tax remittance or proof of exemption from the
8107	8107
8108	8108
8109	8109
8110	8110
8111	8111
8112	8112	HB4987 - 219 - LRB103 34737 HLH 64585 b
8113	8113
8114	8114
8115	8115	HB4987- 220 -LRB103 34737 HLH 64585 b HB4987 - 220 - LRB103 34737 HLH 64585 b
8116	8116	HB4987 - 220 - LRB103 34737 HLH 64585 b
8117	8117	1 Illinois use tax may be transmitted to the Department by way of
8118	8118	2 the State agency with which, or State officer with whom the
8119	8119	3 tangible personal property must be titled or registered (if
8120	8120	4 titling or registration is required) if the Department and
8121	8121	5 such agency or State officer determine that this procedure
8122	8122	6 will expedite the processing of applications for title or
8123	8123	7 registration.
8124	8124	8 With each such transaction reporting return, the retailer
8125	8125	9 shall remit the proper amount of tax due (or shall submit
8126	8126	10 satisfactory evidence that the sale is not taxable if that is
8127	8127	11 the case), to the Department or its agents, whereupon the
8128	8128	12 Department shall issue, in the purchaser's name, a use tax
8129	8129	13 receipt (or a certificate of exemption if the Department is
8130	8130	14 satisfied that the particular sale is tax exempt) which such
8131	8131	15 purchaser may submit to the agency with which, or State
8132	8132	16 officer with whom, he must title or register the tangible
8133	8133	17 personal property that is involved (if titling or registration
8134	8134	18 is required) in support of such purchaser's application for an
8135	8135	19 Illinois certificate or other evidence of title or
8136	8136	20 registration to such tangible personal property.
8137	8137	21 No retailer's failure or refusal to remit tax under this
8138	8138	22 Act precludes a user, who has paid the proper tax to the
8139	8139	23 retailer, from obtaining his certificate of title or other
8140	8140	24 evidence of title or registration (if titling or registration
8141	8141	25 is required) upon satisfying the Department that such user has
8142	8142	26 paid the proper tax (if tax is due) to the retailer. The
8143	8143
8144	8144
8145	8145
8146	8146
8147	8147
8148	8148	HB4987 - 220 - LRB103 34737 HLH 64585 b
8149	8149
8150	8150
8151	8151	HB4987- 221 -LRB103 34737 HLH 64585 b HB4987 - 221 - LRB103 34737 HLH 64585 b
8152	8152	HB4987 - 221 - LRB103 34737 HLH 64585 b
8153	8153	1 Department shall adopt appropriate rules to carry out the
8154	8154	2 mandate of this paragraph.
8155	8155	3 If the user who would otherwise pay tax to the retailer
8156	8156	4 wants the transaction reporting return filed and the payment
8157	8157	5 of the tax or proof of exemption made to the Department before
8158	8158	6 the retailer is willing to take these actions and such user has
8159	8159	7 not paid the tax to the retailer, such user may certify to the
8160	8160	8 fact of such delay by the retailer and may (upon the Department
8161	8161	9 being satisfied of the truth of such certification) transmit
8162	8162	10 the information required by the transaction reporting return
8163	8163	11 and the remittance for tax or proof of exemption directly to
8164	8164	12 the Department and obtain his tax receipt or exemption
8165	8165	13 determination, in which event the transaction reporting return
8166	8166	14 and tax remittance (if a tax payment was required) shall be
8167	8167	15 credited by the Department to the proper retailer's account
8168	8168	16 with the Department, but without the 2.1% or 1.75% discount
8169	8169	17 provided for in this Section being allowed. When the user pays
8170	8170	18 the tax directly to the Department, he shall pay the tax in the
8171	8171	19 same amount and in the same form in which it would be remitted
8172	8172	20 if the tax had been remitted to the Department by the retailer.
8173	8173	21 Refunds made by the seller during the preceding return
8174	8174	22 period to purchasers, on account of tangible personal property
8175	8175	23 returned to the seller, shall be allowed as a deduction under
8176	8176	24 subdivision 5 of his monthly or quarterly return, as the case
8177	8177	25 may be, in case the seller had theretofore included the
8178	8178	26 receipts from the sale of such tangible personal property in a
8179	8179
8180	8180
8181	8181
8182	8182
8183	8183
8184	8184	HB4987 - 221 - LRB103 34737 HLH 64585 b
8185	8185
8186	8186
8187	8187	HB4987- 222 -LRB103 34737 HLH 64585 b HB4987 - 222 - LRB103 34737 HLH 64585 b
8188	8188	HB4987 - 222 - LRB103 34737 HLH 64585 b
8189	8189	1 return filed by him and had paid the tax imposed by this Act
8190	8190	2 with respect to such receipts.
8191	8191	3 Where the seller is a corporation, the return filed on
8192	8192	4 behalf of such corporation shall be signed by the president,
8193	8193	5 vice-president, secretary, or treasurer or by the properly
8194	8194	6 accredited agent of such corporation.
8195	8195	7 Where the seller is a limited liability company, the
8196	8196	8 return filed on behalf of the limited liability company shall
8197	8197	9 be signed by a manager, member, or properly accredited agent
8198	8198	10 of the limited liability company.
8199	8199	11 Except as provided in this Section, the retailer filing
8200	8200	12 the return under this Section shall, at the time of filing such
8201	8201	13 return, pay to the Department the amount of tax imposed by this
8202	8202	14 Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
8203	8203	15 on and after January 1, 1990, or $5 per calendar year,
8204	8204	16 whichever is greater, which is allowed to reimburse the
8205	8205	17 retailer for the expenses incurred in keeping records,
8206	8206	18 preparing and filing returns, remitting the tax and supplying
8207	8207	19 data to the Department on request. On and after January 1,
8208	8208	20 2021, a certified service provider, as defined in the Leveling
8209	8209	21 the Playing Field for Illinois Retail Act, filing the return
8210	8210	22 under this Section on behalf of a remote retailer shall, at the
8211	8211	23 time of such return, pay to the Department the amount of tax
8212	8212	24 imposed by this Act less a discount of 1.75%. A remote retailer
8213	8213	25 using a certified service provider to file a return on its
8214	8214	26 behalf, as provided in the Leveling the Playing Field for
8215	8215
8216	8216
8217	8217
8218	8218
8219	8219
8220	8220	HB4987 - 222 - LRB103 34737 HLH 64585 b
8221	8221
8222	8222
8223	8223	HB4987- 223 -LRB103 34737 HLH 64585 b HB4987 - 223 - LRB103 34737 HLH 64585 b
8224	8224	HB4987 - 223 - LRB103 34737 HLH 64585 b
8225	8225	1 Illinois Retail Act, is not eligible for the discount. When
8226	8226	2 determining the discount allowed under this Section, retailers
8227	8227	3 shall include the amount of tax that would have been due at the
8228	8228	4 1% rate but for the 0% rate imposed under Public Act 102-700.
8229	8229	5 When determining the discount allowed under this Section,
8230	8230	6 retailers shall include the amount of tax that would have been
8231	8231	7 due at the 6.25% rate but for the 1.25% rate imposed on sales
8232	8232	8 tax holiday items under Public Act 102-700. The discount under
8233	8233	9 this Section is not allowed for the 1.25% portion of taxes paid
8234	8234	10 on aviation fuel that is subject to the revenue use
8235	8235	11 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. Any
8236	8236	12 prepayment made pursuant to Section 2d of this Act shall be
8237	8237	13 included in the amount on which such 2.1% or 1.75% discount is
8238	8238	14 computed. In the case of retailers who report and pay the tax
8239	8239	15 on a transaction by transaction basis, as provided in this
8240	8240	16 Section, such discount shall be taken with each such tax
8241	8241	17 remittance instead of when such retailer files his periodic
8242	8242	18 return. The discount allowed under this Section is allowed
8243	8243	19 only for returns that are filed in the manner required by this
8244	8244	20 Act. The Department may disallow the discount for retailers
8245	8245	21 whose certificate of registration is revoked at the time the
8246	8246	22 return is filed, but only if the Department's decision to
8247	8247	23 revoke the certificate of registration has become final.
8248	8248	24 Before October 1, 2000, if the taxpayer's average monthly
8249	8249	25 tax liability to the Department under this Act, the Use Tax
8250	8250	26 Act, the Service Occupation Tax Act, and the Service Use Tax
8251	8251
8252	8252
8253	8253
8254	8254
8255	8255
8256	8256	HB4987 - 223 - LRB103 34737 HLH 64585 b
8257	8257
8258	8258
8259	8259	HB4987- 224 -LRB103 34737 HLH 64585 b HB4987 - 224 - LRB103 34737 HLH 64585 b
8260	8260	HB4987 - 224 - LRB103 34737 HLH 64585 b
8261	8261	1 Act, excluding any liability for prepaid sales tax to be
8262	8262	2 remitted in accordance with Section 2d of this Act, was
8263	8263	3 $10,000 or more during the preceding 4 complete calendar
8264	8264	4 quarters, he shall file a return with the Department each
8265	8265	5 month by the 20th day of the month next following the month
8266	8266	6 during which such tax liability is incurred and shall make
8267	8267	7 payments to the Department on or before the 7th, 15th, 22nd and
8268	8268	8 last day of the month during which such liability is incurred.
8269	8269	9 On and after October 1, 2000, if the taxpayer's average
8270	8270	10 monthly tax liability to the Department under this Act, the
8271	8271	11 Use Tax Act, the Service Occupation Tax Act, and the Service
8272	8272	12 Use Tax Act, excluding any liability for prepaid sales tax to
8273	8273	13 be remitted in accordance with Section 2d of this Act, was
8274	8274	14 $20,000 or more during the preceding 4 complete calendar
8275	8275	15 quarters, he shall file a return with the Department each
8276	8276	16 month by the 20th day of the month next following the month
8277	8277	17 during which such tax liability is incurred and shall make
8278	8278	18 payment to the Department on or before the 7th, 15th, 22nd and
8279	8279	19 last day of the month during which such liability is incurred.
8280	8280	20 If the month during which such tax liability is incurred began
8281	8281	21 prior to January 1, 1985, each payment shall be in an amount
8282	8282	22 equal to 1/4 of the taxpayer's actual liability for the month
8283	8283	23 or an amount set by the Department not to exceed 1/4 of the
8284	8284	24 average monthly liability of the taxpayer to the Department
8285	8285	25 for the preceding 4 complete calendar quarters (excluding the
8286	8286	26 month of highest liability and the month of lowest liability
8287	8287
8288	8288
8289	8289
8290	8290
8291	8291
8292	8292	HB4987 - 224 - LRB103 34737 HLH 64585 b
8293	8293
8294	8294
8295	8295	HB4987- 225 -LRB103 34737 HLH 64585 b HB4987 - 225 - LRB103 34737 HLH 64585 b
8296	8296	HB4987 - 225 - LRB103 34737 HLH 64585 b
8297	8297	1 in such 4 quarter period). If the month during which such tax
8298	8298	2 liability is incurred begins on or after January 1, 1985 and
8299	8299	3 prior to January 1, 1987, each payment shall be in an amount
8300	8300	4 equal to 22.5% of the taxpayer's actual liability for the
8301	8301	5 month or 27.5% of the taxpayer's liability for the same
8302	8302	6 calendar month of the preceding year. If the month during
8303	8303	7 which such tax liability is incurred begins on or after
8304	8304	8 January 1, 1987 and prior to January 1, 1988, each payment
8305	8305	9 shall be in an amount equal to 22.5% of the taxpayer's actual
8306	8306	10 liability for the month or 26.25% of the taxpayer's liability
8307	8307	11 for the same calendar month of the preceding year. If the month
8308	8308	12 during which such tax liability is incurred begins on or after
8309	8309	13 January 1, 1988, and prior to January 1, 1989, or begins on or
8310	8310	14 after January 1, 1996, each payment shall be in an amount equal
8311	8311	15 to 22.5% of the taxpayer's actual liability for the month or
8312	8312	16 25% of the taxpayer's liability for the same calendar month of
8313	8313	17 the preceding year. If the month during which such tax
8314	8314	18 liability is incurred begins on or after January 1, 1989, and
8315	8315	19 prior to January 1, 1996, each payment shall be in an amount
8316	8316	20 equal to 22.5% of the taxpayer's actual liability for the
8317	8317	21 month or 25% of the taxpayer's liability for the same calendar
8318	8318	22 month of the preceding year or 100% of the taxpayer's actual
8319	8319	23 liability for the quarter monthly reporting period. The amount
8320	8320	24 of such quarter monthly payments shall be credited against the
8321	8321	25 final tax liability of the taxpayer's return for that month.
8322	8322	26 Before October 1, 2000, once applicable, the requirement of
8323	8323
8324	8324
8325	8325
8326	8326
8327	8327
8328	8328	HB4987 - 225 - LRB103 34737 HLH 64585 b
8329	8329
8330	8330
8331	8331	HB4987- 226 -LRB103 34737 HLH 64585 b HB4987 - 226 - LRB103 34737 HLH 64585 b
8332	8332	HB4987 - 226 - LRB103 34737 HLH 64585 b
8333	8333	1 the making of quarter monthly payments to the Department by
8334	8334	2 taxpayers having an average monthly tax liability of $10,000
8335	8335	3 or more as determined in the manner provided above shall
8336	8336	4 continue until such taxpayer's average monthly liability to
8337	8337	5 the Department during the preceding 4 complete calendar
8338	8338	6 quarters (excluding the month of highest liability and the
8339	8339	7 month of lowest liability) is less than $9,000, or until such
8340	8340	8 taxpayer's average monthly liability to the Department as
8341	8341	9 computed for each calendar quarter of the 4 preceding complete
8342	8342	10 calendar quarter period is less than $10,000. However, if a
8343	8343	11 taxpayer can show the Department that a substantial change in
8344	8344	12 the taxpayer's business has occurred which causes the taxpayer
8345	8345	13 to anticipate that his average monthly tax liability for the
8346	8346	14 reasonably foreseeable future will fall below the $10,000
8347	8347	15 threshold stated above, then such taxpayer may petition the
8348	8348	16 Department for a change in such taxpayer's reporting status.
8349	8349	17 On and after October 1, 2000, once applicable, the requirement
8350	8350	18 of the making of quarter monthly payments to the Department by
8351	8351	19 taxpayers having an average monthly tax liability of $20,000
8352	8352	20 or more as determined in the manner provided above shall
8353	8353	21 continue until such taxpayer's average monthly liability to
8354	8354	22 the Department during the preceding 4 complete calendar
8355	8355	23 quarters (excluding the month of highest liability and the
8356	8356	24 month of lowest liability) is less than $19,000 or until such
8357	8357	25 taxpayer's average monthly liability to the Department as
8358	8358	26 computed for each calendar quarter of the 4 preceding complete
8359	8359
8360	8360
8361	8361
8362	8362
8363	8363
8364	8364	HB4987 - 226 - LRB103 34737 HLH 64585 b
8365	8365
8366	8366
8367	8367	HB4987- 227 -LRB103 34737 HLH 64585 b HB4987 - 227 - LRB103 34737 HLH 64585 b
8368	8368	HB4987 - 227 - LRB103 34737 HLH 64585 b
8369	8369	1 calendar quarter period is less than $20,000. However, if a
8370	8370	2 taxpayer can show the Department that a substantial change in
8371	8371	3 the taxpayer's business has occurred which causes the taxpayer
8372	8372	4 to anticipate that his average monthly tax liability for the
8373	8373	5 reasonably foreseeable future will fall below the $20,000
8374	8374	6 threshold stated above, then such taxpayer may petition the
8375	8375	7 Department for a change in such taxpayer's reporting status.
8376	8376	8 The Department shall change such taxpayer's reporting status
8377	8377	9 unless it finds that such change is seasonal in nature and not
8378	8378	10 likely to be long term. Quarter monthly payment status shall
8379	8379	11 be determined under this paragraph as if the rate reduction to
8380	8380	12 0% in Public Act 102-700 on food for human consumption that is
8381	8381	13 to be consumed off the premises where it is sold (other than
8382	8382	14 alcoholic beverages, food consisting of or infused with adult
8383	8383	15 use cannabis, soft drinks, and food that has been prepared for
8384	8384	16 immediate consumption) had not occurred. For quarter monthly
8385	8385	17 payments due under this paragraph on or after July 1, 2023 and
8386	8386	18 through June 30, 2024, "25% of the taxpayer's liability for
8387	8387	19 the same calendar month of the preceding year" shall be
8388	8388	20 determined as if the rate reduction to 0% in Public Act 102-700
8389	8389	21 had not occurred. Quarter monthly payment status shall be
8390	8390	22 determined under this paragraph as if the rate reduction to
8391	8391	23 1.25% in Public Act 102-700 on sales tax holiday items had not
8392	8392	24 occurred. For quarter monthly payments due on or after July 1,
8393	8393	25 2023 and through June 30, 2024, "25% of the taxpayer's
8394	8394	26 liability for the same calendar month of the preceding year"
8395	8395
8396	8396
8397	8397
8398	8398
8399	8399
8400	8400	HB4987 - 227 - LRB103 34737 HLH 64585 b
8401	8401
8402	8402
8403	8403	HB4987- 228 -LRB103 34737 HLH 64585 b HB4987 - 228 - LRB103 34737 HLH 64585 b
8404	8404	HB4987 - 228 - LRB103 34737 HLH 64585 b
8405	8405	1 shall be determined as if the rate reduction to 1.25% in Public
8406	8406	2 Act 102-700 on sales tax holiday items had not occurred. If any
8407	8407	3 such quarter monthly payment is not paid at the time or in the
8408	8408	4 amount required by this Section, then the taxpayer shall be
8409	8409	5 liable for penalties and interest on the difference between
8410	8410	6 the minimum amount due as a payment and the amount of such
8411	8411	7 quarter monthly payment actually and timely paid, except
8412	8412	8 insofar as the taxpayer has previously made payments for that
8413	8413	9 month to the Department in excess of the minimum payments
8414	8414	10 previously due as provided in this Section. The Department
8415	8415	11 shall make reasonable rules and regulations to govern the
8416	8416	12 quarter monthly payment amount and quarter monthly payment
8417	8417	13 dates for taxpayers who file on other than a calendar monthly
8418	8418	14 basis.
8419	8419	15 The provisions of this paragraph apply before October 1,
8420	8420	16 2001. Without regard to whether a taxpayer is required to make
8421	8421	17 quarter monthly payments as specified above, any taxpayer who
8422	8422	18 is required by Section 2d of this Act to collect and remit
8423	8423	19 prepaid taxes and has collected prepaid taxes which average in
8424	8424	20 excess of $25,000 per month during the preceding 2 complete
8425	8425	21 calendar quarters, shall file a return with the Department as
8426	8426	22 required by Section 2f and shall make payments to the
8427	8427	23 Department on or before the 7th, 15th, 22nd and last day of the
8428	8428	24 month during which such liability is incurred. If the month
8429	8429	25 during which such tax liability is incurred began prior to
8430	8430	26 September 1, 1985 (the effective date of Public Act 84-221),
8431	8431
8432	8432
8433	8433
8434	8434
8435	8435
8436	8436	HB4987 - 228 - LRB103 34737 HLH 64585 b
8437	8437
8438	8438
8439	8439	HB4987- 229 -LRB103 34737 HLH 64585 b HB4987 - 229 - LRB103 34737 HLH 64585 b
8440	8440	HB4987 - 229 - LRB103 34737 HLH 64585 b
8441	8441	1 each payment shall be in an amount not less than 22.5% of the
8442	8442	2 taxpayer's actual liability under Section 2d. If the month
8443	8443	3 during which such tax liability is incurred begins on or after
8444	8444	4 January 1, 1986, each payment shall be in an amount equal to
8445	8445	5 22.5% of the taxpayer's actual liability for the month or
8446	8446	6 27.5% of the taxpayer's liability for the same calendar month
8447	8447	7 of the preceding calendar year. If the month during which such
8448	8448	8 tax liability is incurred begins on or after January 1, 1987,
8449	8449	9 each payment shall be in an amount equal to 22.5% of the
8450	8450	10 taxpayer's actual liability for the month or 26.25% of the
8451	8451	11 taxpayer's liability for the same calendar month of the
8452	8452	12 preceding year. The amount of such quarter monthly payments
8453	8453	13 shall be credited against the final tax liability of the
8454	8454	14 taxpayer's return for that month filed under this Section or
8455	8455	15 Section 2f, as the case may be. Once applicable, the
8456	8456	16 requirement of the making of quarter monthly payments to the
8457	8457	17 Department pursuant to this paragraph shall continue until
8458	8458	18 such taxpayer's average monthly prepaid tax collections during
8459	8459	19 the preceding 2 complete calendar quarters is $25,000 or less.
8460	8460	20 If any such quarter monthly payment is not paid at the time or
8461	8461	21 in the amount required, the taxpayer shall be liable for
8462	8462	22 penalties and interest on such difference, except insofar as
8463	8463	23 the taxpayer has previously made payments for that month in
8464	8464	24 excess of the minimum payments previously due.
8465	8465	25 The provisions of this paragraph apply on and after
8466	8466	26 October 1, 2001. Without regard to whether a taxpayer is
8467	8467
8468	8468
8469	8469
8470	8470
8471	8471
8472	8472	HB4987 - 229 - LRB103 34737 HLH 64585 b
8473	8473
8474	8474
8475	8475	HB4987- 230 -LRB103 34737 HLH 64585 b HB4987 - 230 - LRB103 34737 HLH 64585 b
8476	8476	HB4987 - 230 - LRB103 34737 HLH 64585 b
8477	8477	1 required to make quarter monthly payments as specified above,
8478	8478	2 any taxpayer who is required by Section 2d of this Act to
8479	8479	3 collect and remit prepaid taxes and has collected prepaid
8480	8480	4 taxes that average in excess of $20,000 per month during the
8481	8481	5 preceding 4 complete calendar quarters shall file a return
8482	8482	6 with the Department as required by Section 2f and shall make
8483	8483	7 payments to the Department on or before the 7th, 15th, 22nd,
8484	8484	8 and last day of the month during which the liability is
8485	8485	9 incurred. Each payment shall be in an amount equal to 22.5% of
8486	8486	10 the taxpayer's actual liability for the month or 25% of the
8487	8487	11 taxpayer's liability for the same calendar month of the
8488	8488	12 preceding year. The amount of the quarter monthly payments
8489	8489	13 shall be credited against the final tax liability of the
8490	8490	14 taxpayer's return for that month filed under this Section or
8491	8491	15 Section 2f, as the case may be. Once applicable, the
8492	8492	16 requirement of the making of quarter monthly payments to the
8493	8493	17 Department pursuant to this paragraph shall continue until the
8494	8494	18 taxpayer's average monthly prepaid tax collections during the
8495	8495	19 preceding 4 complete calendar quarters (excluding the month of
8496	8496	20 highest liability and the month of lowest liability) is less
8497	8497	21 than $19,000 or until such taxpayer's average monthly
8498	8498	22 liability to the Department as computed for each calendar
8499	8499	23 quarter of the 4 preceding complete calendar quarters is less
8500	8500	24 than $20,000. If any such quarter monthly payment is not paid
8501	8501	25 at the time or in the amount required, the taxpayer shall be
8502	8502	26 liable for penalties and interest on such difference, except
8503	8503
8504	8504
8505	8505
8506	8506
8507	8507
8508	8508	HB4987 - 230 - LRB103 34737 HLH 64585 b
8509	8509
8510	8510
8511	8511	HB4987- 231 -LRB103 34737 HLH 64585 b HB4987 - 231 - LRB103 34737 HLH 64585 b
8512	8512	HB4987 - 231 - LRB103 34737 HLH 64585 b
8513	8513	1 insofar as the taxpayer has previously made payments for that
8514	8514	2 month in excess of the minimum payments previously due.
8515	8515	3 If any payment provided for in this Section exceeds the
8516	8516	4 taxpayer's liabilities under this Act, the Use Tax Act, the
8517	8517	5 Service Occupation Tax Act, and the Service Use Tax Act, as
8518	8518	6 shown on an original monthly return, the Department shall, if
8519	8519	7 requested by the taxpayer, issue to the taxpayer a credit
8520	8520	8 memorandum no later than 30 days after the date of payment. The
8521	8521	9 credit evidenced by such credit memorandum may be assigned by
8522	8522	10 the taxpayer to a similar taxpayer under this Act, the Use Tax
8523	8523	11 Act, the Service Occupation Tax Act, or the Service Use Tax
8524	8524	12 Act, in accordance with reasonable rules and regulations to be
8525	8525	13 prescribed by the Department. If no such request is made, the
8526	8526	14 taxpayer may credit such excess payment against tax liability
8527	8527	15 subsequently to be remitted to the Department under this Act,
8528	8528	16 the Use Tax Act, the Service Occupation Tax Act, or the Service
8529	8529	17 Use Tax Act, in accordance with reasonable rules and
8530	8530	18 regulations prescribed by the Department. If the Department
8531	8531	19 subsequently determined that all or any part of the credit
8532	8532	20 taken was not actually due to the taxpayer, the taxpayer's
8533	8533	21 2.1% and 1.75% vendor's discount shall be reduced by 2.1% or
8534	8534	22 1.75% of the difference between the credit taken and that
8535	8535	23 actually due, and that taxpayer shall be liable for penalties
8536	8536	24 and interest on such difference.
8537	8537	25 If a retailer of motor fuel is entitled to a credit under
8538	8538	26 Section 2d of this Act which exceeds the taxpayer's liability
8539	8539
8540	8540
8541	8541
8542	8542
8543	8543
8544	8544	HB4987 - 231 - LRB103 34737 HLH 64585 b
8545	8545
8546	8546
8547	8547	HB4987- 232 -LRB103 34737 HLH 64585 b HB4987 - 232 - LRB103 34737 HLH 64585 b
8548	8548	HB4987 - 232 - LRB103 34737 HLH 64585 b
8549	8549	1 to the Department under this Act for the month for which the
8550	8550	2 taxpayer is filing a return, the Department shall issue the
8551	8551	3 taxpayer a credit memorandum for the excess.
8552	8552	4 Beginning January 1, 1990, each month the Department shall
8553	8553	5 pay into the Local Government Tax Fund, a special fund in the
8554	8554	6 State treasury which is hereby created, the net revenue
8555	8555	7 realized for the preceding month from the 1% tax imposed under
8556	8556	8 this Act.
8557	8557	9 Beginning August 1, 2024, each month the State Comptroller
8558	8558	10 shall order transferred and the State Treasurer shall transfer
8559	8559	11 from the General Revenue Fund to the Local Government Tax Fund
8560	8560	12 an amount equal to the net revenue that would have been
8561	8561	13 realized during the preceding month from sales of the items
8562	8562	14 described in item (49) of Section 2-5 if the tax on those items
8563	8563	15 had been imposed at the rate of 1%.
8564	8564	16 Beginning January 1, 1990, each month the Department shall
8565	8565	17 pay into the County and Mass Transit District Fund, a special
8566	8566	18 fund in the State treasury which is hereby created, 4% of the
8567	8567	19 net revenue realized for the preceding month from the 6.25%
8568	8568	20 general rate other than aviation fuel sold on or after
8569	8569	21 December 1, 2019. This exception for aviation fuel only
8570	8570	22 applies for so long as the revenue use requirements of 49
8571	8571	23 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
8572	8572	24 Beginning August 1, 2000, each month the Department shall
8573	8573	25 pay into the County and Mass Transit District Fund 20% of the
8574	8574	26 net revenue realized for the preceding month from the 1.25%
8575	8575
8576	8576
8577	8577
8578	8578
8579	8579
8580	8580	HB4987 - 232 - LRB103 34737 HLH 64585 b
8581	8581
8582	8582
8583	8583	HB4987- 233 -LRB103 34737 HLH 64585 b HB4987 - 233 - LRB103 34737 HLH 64585 b
8584	8584	HB4987 - 233 - LRB103 34737 HLH 64585 b
8585	8585	1 rate on the selling price of motor fuel and gasohol. If, in any
8586	8586	2 month, the tax on sales tax holiday items, as defined in
8587	8587	3 Section 2-8, is imposed at the rate of 1.25%, then the
8588	8588	4 Department shall pay 20% of the net revenue realized for that
8589	8589	5 month from the 1.25% rate on the selling price of sales tax
8590	8590	6 holiday items into the County and Mass Transit District Fund.
8591	8591	7 Beginning January 1, 1990, each month the Department shall
8592	8592	8 pay into the Local Government Tax Fund 16% of the net revenue
8593	8593	9 realized for the preceding month from the 6.25% general rate
8594	8594	10 on the selling price of tangible personal property other than
8595	8595	11 aviation fuel sold on or after December 1, 2019. This
8596	8596	12 exception for aviation fuel only applies for so long as the
8597	8597	13 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
8598	8598	14 47133 are binding on the State.
8599	8599	15 For aviation fuel sold on or after December 1, 2019, each
8600	8600	16 month the Department shall pay into the State Aviation Program
8601	8601	17 Fund 20% of the net revenue realized for the preceding month
8602	8602	18 from the 6.25% general rate on the selling price of aviation
8603	8603	19 fuel, less an amount estimated by the Department to be
8604	8604	20 required for refunds of the 20% portion of the tax on aviation
8605	8605	21 fuel under this Act, which amount shall be deposited into the
8606	8606	22 Aviation Fuel Sales Tax Refund Fund. The Department shall only
8607	8607	23 pay moneys into the State Aviation Program Fund and the
8608	8608	24 Aviation Fuel Sales Tax Refund Fund under this Act for so long
8609	8609	25 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
8610	8610	26 U.S.C. 47133 are binding on the State.
8611	8611
8612	8612
8613	8613
8614	8614
8615	8615
8616	8616	HB4987 - 233 - LRB103 34737 HLH 64585 b
8617	8617
8618	8618
8619	8619	HB4987- 234 -LRB103 34737 HLH 64585 b HB4987 - 234 - LRB103 34737 HLH 64585 b
8620	8620	HB4987 - 234 - LRB103 34737 HLH 64585 b
8621	8621	1 Beginning August 1, 2000, each month the Department shall
8622	8622	2 pay into the Local Government Tax Fund 80% of the net revenue
8623	8623	3 realized for the preceding month from the 1.25% rate on the
8624	8624	4 selling price of motor fuel and gasohol. If, in any month, the
8625	8625	5 tax on sales tax holiday items, as defined in Section 2-8, is
8626	8626	6 imposed at the rate of 1.25%, then the Department shall pay 80%
8627	8627	7 of the net revenue realized for that month from the 1.25% rate
8628	8628	8 on the selling price of sales tax holiday items into the Local
8629	8629	9 Government Tax Fund.
8630	8630	10 Beginning October 1, 2009, each month the Department shall
8631	8631	11 pay into the Capital Projects Fund an amount that is equal to
8632	8632	12 an amount estimated by the Department to represent 80% of the
8633	8633	13 net revenue realized for the preceding month from the sale of
8634	8634	14 candy, grooming and hygiene products, and soft drinks that had
8635	8635	15 been taxed at a rate of 1% prior to September 1, 2009 but that
8636	8636	16 are now taxed at 6.25%.
8637	8637	17 Beginning July 1, 2011, each month the Department shall
8638	8638	18 pay into the Clean Air Act Permit Fund 80% of the net revenue
8639	8639	19 realized for the preceding month from the 6.25% general rate
8640	8640	20 on the selling price of sorbents used in Illinois in the
8641	8641	21 process of sorbent injection as used to comply with the
8642	8642	22 Environmental Protection Act or the federal Clean Air Act, but
8643	8643	23 the total payment into the Clean Air Act Permit Fund under this
8644	8644	24 Act and the Use Tax Act shall not exceed $2,000,000 in any
8645	8645	25 fiscal year.
8646	8646	26 Beginning July 1, 2013, each month the Department shall
8647	8647
8648	8648
8649	8649
8650	8650
8651	8651
8652	8652	HB4987 - 234 - LRB103 34737 HLH 64585 b
8653	8653
8654	8654
8655	8655	HB4987- 235 -LRB103 34737 HLH 64585 b HB4987 - 235 - LRB103 34737 HLH 64585 b
8656	8656	HB4987 - 235 - LRB103 34737 HLH 64585 b
8657	8657	1 pay into the Underground Storage Tank Fund from the proceeds
8658	8658	2 collected under this Act, the Use Tax Act, the Service Use Tax
8659	8659	3 Act, and the Service Occupation Tax Act an amount equal to the
8660	8660	4 average monthly deficit in the Underground Storage Tank Fund
8661	8661	5 during the prior year, as certified annually by the Illinois
8662	8662	6 Environmental Protection Agency, but the total payment into
8663	8663	7 the Underground Storage Tank Fund under this Act, the Use Tax
8664	8664	8 Act, the Service Use Tax Act, and the Service Occupation Tax
8665	8665	9 Act shall not exceed $18,000,000 in any State fiscal year. As
8666	8666	10 used in this paragraph, the "average monthly deficit" shall be
8667	8667	11 equal to the difference between the average monthly claims for
8668	8668	12 payment by the fund and the average monthly revenues deposited
8669	8669	13 into the fund, excluding payments made pursuant to this
8670	8670	14 paragraph.
8671	8671	15 Beginning July 1, 2015, of the remainder of the moneys
8672	8672	16 received by the Department under the Use Tax Act, the Service
8673	8673	17 Use Tax Act, the Service Occupation Tax Act, and this Act, each
8674	8674	18 month the Department shall deposit $500,000 into the State
8675	8675	19 Crime Laboratory Fund.
8676	8676	20 Of the remainder of the moneys received by the Department
8677	8677	21 pursuant to this Act, (a) 1.75% thereof shall be paid into the
8678	8678	22 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
8679	8679	23 and after July 1, 1989, 3.8% thereof shall be paid into the
8680	8680	24 Build Illinois Fund; provided, however, that if in any fiscal
8681	8681	25 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
8682	8682	26 may be, of the moneys received by the Department and required
8683	8683
8684	8684
8685	8685
8686	8686
8687	8687
8688	8688	HB4987 - 235 - LRB103 34737 HLH 64585 b
8689	8689
8690	8690
8691	8691	HB4987- 236 -LRB103 34737 HLH 64585 b HB4987 - 236 - LRB103 34737 HLH 64585 b
8692	8692	HB4987 - 236 - LRB103 34737 HLH 64585 b
8693	8693	1 to be paid into the Build Illinois Fund pursuant to this Act,
8694	8694	2 Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
8695	8695	3 Act, and Section 9 of the Service Occupation Tax Act, such Acts
8696	8696	4 being hereinafter called the "Tax Acts" and such aggregate of
8697	8697	5 2.2% or 3.8%, as the case may be, of moneys being hereinafter
8698	8698	6 called the "Tax Act Amount", and (2) the amount transferred to
8699	8699	7 the Build Illinois Fund from the State and Local Sales Tax
8700	8700	8 Reform Fund shall be less than the Annual Specified Amount (as
8701	8701	9 hereinafter defined), an amount equal to the difference shall
8702	8702	10 be immediately paid into the Build Illinois Fund from other
8703	8703	11 moneys received by the Department pursuant to the Tax Acts;
8704	8704	12 the "Annual Specified Amount" means the amounts specified
8705	8705	13 below for fiscal years 1986 through 1993:
8706	8706	14Fiscal YearAnnual Specified Amount151986$54,800,000161987$76,650,000171988$80,480,000181989$88,510,000191990$115,330,000201991$145,470,000211992$182,730,000221993$206,520,000; 14 Fiscal Year Annual Specified Amount 15 1986 $54,800,000 16 1987 $76,650,000 17 1988 $80,480,000 18 1989 $88,510,000 19 1990 $115,330,000 20 1991 $145,470,000 21 1992 $182,730,000 22 1993 $206,520,000;
8707	8707	14 Fiscal Year Annual Specified Amount
8708	8708	15 1986 $54,800,000
8709	8709	16 1987 $76,650,000
8710	8710	17 1988 $80,480,000
8711	8711	18 1989 $88,510,000
8712	8712	19 1990 $115,330,000
8713	8713	20 1991 $145,470,000
8714	8714	21 1992 $182,730,000
8715	8715	22 1993 $206,520,000;
8716	8716	23 and means the Certified Annual Debt Service Requirement (as
8717	8717	24 defined in Section 13 of the Build Illinois Bond Act) or the
8718	8718	25 Tax Act Amount, whichever is greater, for fiscal year 1994 and
8719	8719	26 each fiscal year thereafter; and further provided, that if on
8720	8720
8721	8721
8722	8722
8723	8723
8724	8724
8725	8725	HB4987 - 236 - LRB103 34737 HLH 64585 b
8726	8726
8727	8727
8728	8728	14 Fiscal Year Annual Specified Amount
8729	8729	15 1986 $54,800,000
8730	8730	16 1987 $76,650,000
8731	8731	17 1988 $80,480,000
8732	8732	18 1989 $88,510,000
8733	8733	19 1990 $115,330,000
8734	8734	20 1991 $145,470,000
8735	8735	21 1992 $182,730,000
8736	8736	22 1993 $206,520,000;
8737	8737
8738	8738
8739	8739	HB4987- 237 -LRB103 34737 HLH 64585 b HB4987 - 237 - LRB103 34737 HLH 64585 b
8740	8740	HB4987 - 237 - LRB103 34737 HLH 64585 b
8741	8741	1 the last business day of any month the sum of (1) the Tax Act
8742	8742	2 Amount required to be deposited into the Build Illinois Bond
8743	8743	3 Account in the Build Illinois Fund during such month and (2)
8744	8744	4 the amount transferred to the Build Illinois Fund from the
8745	8745	5 State and Local Sales Tax Reform Fund shall have been less than
8746	8746	6 1/12 of the Annual Specified Amount, an amount equal to the
8747	8747	7 difference shall be immediately paid into the Build Illinois
8748	8748	8 Fund from other moneys received by the Department pursuant to
8749	8749	9 the Tax Acts; and, further provided, that in no event shall the
8750	8750	10 payments required under the preceding proviso result in
8751	8751	11 aggregate payments into the Build Illinois Fund pursuant to
8752	8752	12 this clause (b) for any fiscal year in excess of the greater of
8753	8753	13 (i) the Tax Act Amount or (ii) the Annual Specified Amount for
8754	8754	14 such fiscal year. The amounts payable into the Build Illinois
8755	8755	15 Fund under clause (b) of the first sentence in this paragraph
8756	8756	16 shall be payable only until such time as the aggregate amount
8757	8757	17 on deposit under each trust indenture securing Bonds issued
8758	8758	18 and outstanding pursuant to the Build Illinois Bond Act is
8759	8759	19 sufficient, taking into account any future investment income,
8760	8760	20 to fully provide, in accordance with such indenture, for the
8761	8761	21 defeasance of or the payment of the principal of, premium, if
8762	8762	22 any, and interest on the Bonds secured by such indenture and on
8763	8763	23 any Bonds expected to be issued thereafter and all fees and
8764	8764	24 costs payable with respect thereto, all as certified by the
8765	8765	25 Director of the Bureau of the Budget (now Governor's Office of
8766	8766	26 Management and Budget). If on the last business day of any
8767	8767
8768	8768
8769	8769
8770	8770
8771	8771
8772	8772	HB4987 - 237 - LRB103 34737 HLH 64585 b
8773	8773
8774	8774
8775	8775	HB4987- 238 -LRB103 34737 HLH 64585 b HB4987 - 238 - LRB103 34737 HLH 64585 b
8776	8776	HB4987 - 238 - LRB103 34737 HLH 64585 b
8777	8777	1 month in which Bonds are outstanding pursuant to the Build
8778	8778	2 Illinois Bond Act, the aggregate of moneys deposited in the
8779	8779	3 Build Illinois Bond Account in the Build Illinois Fund in such
8780	8780	4 month shall be less than the amount required to be transferred
8781	8781	5 in such month from the Build Illinois Bond Account to the Build
8782	8782	6 Illinois Bond Retirement and Interest Fund pursuant to Section
8783	8783	7 13 of the Build Illinois Bond Act, an amount equal to such
8784	8784	8 deficiency shall be immediately paid from other moneys
8785	8785	9 received by the Department pursuant to the Tax Acts to the
8786	8786	10 Build Illinois Fund; provided, however, that any amounts paid
8787	8787	11 to the Build Illinois Fund in any fiscal year pursuant to this
8788	8788	12 sentence shall be deemed to constitute payments pursuant to
8789	8789	13 clause (b) of the first sentence of this paragraph and shall
8790	8790	14 reduce the amount otherwise payable for such fiscal year
8791	8791	15 pursuant to that clause (b). The moneys received by the
8792	8792	16 Department pursuant to this Act and required to be deposited
8793	8793	17 into the Build Illinois Fund are subject to the pledge, claim
8794	8794	18 and charge set forth in Section 12 of the Build Illinois Bond
8795	8795	19 Act.
8796	8796	20 Subject to payment of amounts into the Build Illinois Fund
8797	8797	21 as provided in the preceding paragraph or in any amendment
8798	8798	22 thereto hereafter enacted, the following specified monthly
8799	8799	23 installment of the amount requested in the certificate of the
8800	8800	24 Chairman of the Metropolitan Pier and Exposition Authority
8801	8801	25 provided under Section 8.25f of the State Finance Act, but not
8802	8802	26 in excess of sums designated as "Total Deposit", shall be
8803	8803
8804	8804
8805	8805
8806	8806
8807	8807
8808	8808	HB4987 - 238 - LRB103 34737 HLH 64585 b
8809	8809
8810	8810
8811	8811	HB4987- 239 -LRB103 34737 HLH 64585 b HB4987 - 239 - LRB103 34737 HLH 64585 b
8812	8812	HB4987 - 239 - LRB103 34737 HLH 64585 b
8813	8813	1 deposited in the aggregate from collections under Section 9 of
8814	8814	2 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
8815	8815	3 9 of the Service Occupation Tax Act, and Section 3 of the
8816	8816	4 Retailers' Occupation Tax Act into the McCormick Place
8817	8817	5 Expansion Project Fund in the specified fiscal years.
8818	8818	6Fiscal YearTotal Deposit71993 $081994 53,000,00091995 58,000,000101996 61,000,000111997 64,000,000121998 68,000,000131999 71,000,000142000 75,000,000152001 80,000,000162002 93,000,000172003 99,000,000182004103,000,000192005108,000,000202006113,000,000212007119,000,000222008126,000,000232009132,000,000242010139,000,000252011146,000,000262012153,000,000 6 Fiscal Year Total Deposit 7 1993 $0 8 1994 53,000,000 9 1995 58,000,000 10 1996 61,000,000 11 1997 64,000,000 12 1998 68,000,000 13 1999 71,000,000 14 2000 75,000,000 15 2001 80,000,000 16 2002 93,000,000 17 2003 99,000,000 18 2004 103,000,000 19 2005 108,000,000 20 2006 113,000,000 21 2007 119,000,000 22 2008 126,000,000 23 2009 132,000,000 24 2010 139,000,000 25 2011 146,000,000 26 2012 153,000,000
8819	8819	6 Fiscal Year Total Deposit
8820	8820	7 1993 $0
8821	8821	8 1994 53,000,000
8822	8822	9 1995 58,000,000
8823	8823	10 1996 61,000,000
8824	8824	11 1997 64,000,000
8825	8825	12 1998 68,000,000
8826	8826	13 1999 71,000,000
8827	8827	14 2000 75,000,000
8828	8828	15 2001 80,000,000
8829	8829	16 2002 93,000,000
8830	8830	17 2003 99,000,000
8831	8831	18 2004 103,000,000
8832	8832	19 2005 108,000,000
8833	8833	20 2006 113,000,000
8834	8834	21 2007 119,000,000
8835	8835	22 2008 126,000,000
8836	8836	23 2009 132,000,000
8837	8837	24 2010 139,000,000
8838	8838	25 2011 146,000,000
8839	8839	26 2012 153,000,000
8840	8840
8841	8841
8842	8842
8843	8843
8844	8844
8845	8845	HB4987 - 239 - LRB103 34737 HLH 64585 b
8846	8846
8847	8847
8848	8848	6 Fiscal Year Total Deposit
8849	8849	7 1993 $0
8850	8850	8 1994 53,000,000
8851	8851	9 1995 58,000,000
8852	8852	10 1996 61,000,000
8853	8853	11 1997 64,000,000
8854	8854	12 1998 68,000,000
8855	8855	13 1999 71,000,000
8856	8856	14 2000 75,000,000
8857	8857	15 2001 80,000,000
8858	8858	16 2002 93,000,000
8859	8859	17 2003 99,000,000
8860	8860	18 2004 103,000,000
8861	8861	19 2005 108,000,000
8862	8862	20 2006 113,000,000
8863	8863	21 2007 119,000,000
8864	8864	22 2008 126,000,000
8865	8865	23 2009 132,000,000
8866	8866	24 2010 139,000,000
8867	8867	25 2011 146,000,000
8868	8868	26 2012 153,000,000
8869	8869
8870	8870
8871	8871	HB4987- 240 -LRB103 34737 HLH 64585 b HB4987 - 240 - LRB103 34737 HLH 64585 b
8872	8872	HB4987 - 240 - LRB103 34737 HLH 64585 b
8873	8873	12013161,000,00022014170,000,00032015179,000,00042016189,000,00052017199,000,00062018210,000,00072019221,000,00082020233,000,00092021300,000,000102022300,000,000112023300,000,000122024 300,000,000132025 300,000,000142026 300,000,000152027 375,000,000162028 375,000,000172029 375,000,000182030 375,000,000192031 375,000,000202032 375,000,000212033375,000,000222034375,000,000232035375,000,000242036450,000,00025and 26each fiscal year 1 2013 161,000,000 2 2014 170,000,000 3 2015 179,000,000 4 2016 189,000,000 5 2017 199,000,000 6 2018 210,000,000 7 2019 221,000,000 8 2020 233,000,000 9 2021 300,000,000 10 2022 300,000,000 11 2023 300,000,000 12 2024 300,000,000 13 2025 300,000,000 14 2026 300,000,000 15 2027 375,000,000 16 2028 375,000,000 17 2029 375,000,000 18 2030 375,000,000 19 2031 375,000,000 20 2032 375,000,000 21 2033 375,000,000 22 2034 375,000,000 23 2035 375,000,000 24 2036 450,000,000 25 and 26 each fiscal year
8874	8874	1 2013 161,000,000
8875	8875	2 2014 170,000,000
8876	8876	3 2015 179,000,000
8877	8877	4 2016 189,000,000
8878	8878	5 2017 199,000,000
8879	8879	6 2018 210,000,000
8880	8880	7 2019 221,000,000
8881	8881	8 2020 233,000,000
8882	8882	9 2021 300,000,000
8883	8883	10 2022 300,000,000
8884	8884	11 2023 300,000,000
8885	8885	12 2024 300,000,000
8886	8886	13 2025 300,000,000
8887	8887	14 2026 300,000,000
8888	8888	15 2027 375,000,000
8889	8889	16 2028 375,000,000
8890	8890	17 2029 375,000,000
8891	8891	18 2030 375,000,000
8892	8892	19 2031 375,000,000
8893	8893	20 2032 375,000,000
8894	8894	21 2033 375,000,000
8895	8895	22 2034 375,000,000
8896	8896	23 2035 375,000,000
8897	8897	24 2036 450,000,000
8898	8898	25 and
8899	8899	26 each fiscal year
8900	8900
8901	8901
8902	8902
8903	8903
8904	8904
8905	8905	HB4987 - 240 - LRB103 34737 HLH 64585 b
8906	8906
8907	8907	1 2013 161,000,000
8908	8908	2 2014 170,000,000
8909	8909	3 2015 179,000,000
8910	8910	4 2016 189,000,000
8911	8911	5 2017 199,000,000
8912	8912	6 2018 210,000,000
8913	8913	7 2019 221,000,000
8914	8914	8 2020 233,000,000
8915	8915	9 2021 300,000,000
8916	8916	10 2022 300,000,000
8917	8917	11 2023 300,000,000
8918	8918	12 2024 300,000,000
8919	8919	13 2025 300,000,000
8920	8920	14 2026 300,000,000
8921	8921	15 2027 375,000,000
8922	8922	16 2028 375,000,000
8923	8923	17 2029 375,000,000
8924	8924	18 2030 375,000,000
8925	8925	19 2031 375,000,000
8926	8926	20 2032 375,000,000
8927	8927	21 2033 375,000,000
8928	8928	22 2034 375,000,000
8929	8929	23 2035 375,000,000
8930	8930	24 2036 450,000,000
8931	8931	25 and
8932	8932	26 each fiscal year
8933	8933
8934	8934
8935	8935	HB4987- 241 -LRB103 34737 HLH 64585 b HB4987 - 241 - LRB103 34737 HLH 64585 b
8936	8936	HB4987 - 241 - LRB103 34737 HLH 64585 b
8937	8937	1thereafter that bonds 2are outstanding under 3Section 13.2 of the 4Metropolitan Pier and 5Exposition Authority Act, 6but not after fiscal year 2060. 1 thereafter that bonds 2 are outstanding under 3 Section 13.2 of the 4 Metropolitan Pier and 5 Exposition Authority Act, 6 but not after fiscal year 2060.
8938	8938	1 thereafter that bonds
8939	8939	2 are outstanding under
8940	8940	3 Section 13.2 of the
8941	8941	4 Metropolitan Pier and
8942	8942	5 Exposition Authority Act,
8943	8943	6 but not after fiscal year 2060.
8944	8944	7 Beginning July 20, 1993 and in each month of each fiscal
8945	8945	8 year thereafter, one-eighth of the amount requested in the
8946	8946	9 certificate of the Chairman of the Metropolitan Pier and
8947	8947	10 Exposition Authority for that fiscal year, less the amount
8948	8948	11 deposited into the McCormick Place Expansion Project Fund by
8949	8949	12 the State Treasurer in the respective month under subsection
8950	8950	13 (g) of Section 13 of the Metropolitan Pier and Exposition
8951	8951	14 Authority Act, plus cumulative deficiencies in the deposits
8952	8952	15 required under this Section for previous months and years,
8953	8953	16 shall be deposited into the McCormick Place Expansion Project
8954	8954	17 Fund, until the full amount requested for the fiscal year, but
8955	8955	18 not in excess of the amount specified above as "Total
8956	8956	19 Deposit", has been deposited.
8957	8957	20 Subject to payment of amounts into the Capital Projects
8958	8958	21 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
8959	8959	22 and the McCormick Place Expansion Project Fund pursuant to the
8960	8960	23 preceding paragraphs or in any amendments thereto hereafter
8961	8961	24 enacted, for aviation fuel sold on or after December 1, 2019,
8962	8962	25 the Department shall each month deposit into the Aviation Fuel
8963	8963	26 Sales Tax Refund Fund an amount estimated by the Department to
8964	8964
8965	8965
8966	8966
8967	8967
8968	8968
8969	8969	HB4987 - 241 - LRB103 34737 HLH 64585 b
8970	8970
8971	8971	1 thereafter that bonds
8972	8972	2 are outstanding under
8973	8973	3 Section 13.2 of the
8974	8974	4 Metropolitan Pier and
8975	8975	5 Exposition Authority Act,
8976	8976	6 but not after fiscal year 2060.
8977	8977
8978	8978
8979	8979	HB4987- 242 -LRB103 34737 HLH 64585 b HB4987 - 242 - LRB103 34737 HLH 64585 b
8980	8980	HB4987 - 242 - LRB103 34737 HLH 64585 b
8981	8981	1 be required for refunds of the 80% portion of the tax on
8982	8982	2 aviation fuel under this Act. The Department shall only
8983	8983	3 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
8984	8984	4 under this paragraph for so long as the revenue use
8985	8985	5 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
8986	8986	6 binding on the State.
8987	8987	7 Subject to payment of amounts into the Build Illinois Fund
8988	8988	8 and the McCormick Place Expansion Project Fund pursuant to the
8989	8989	9 preceding paragraphs or in any amendments thereto hereafter
8990	8990	10 enacted, beginning July 1, 1993 and ending on September 30,
8991	8991	11 2013, the Department shall each month pay into the Illinois
8992	8992	12 Tax Increment Fund 0.27% of 80% of the net revenue realized for
8993	8993	13 the preceding month from the 6.25% general rate on the selling
8994	8994	14 price of tangible personal property.
8995	8995	15 Subject to payment of amounts into the Build Illinois
8996	8996	16 Fund, the McCormick Place Expansion Project Fund, and the
8997	8997	17 Illinois Tax Increment Fund pursuant to the preceding
8998	8998	18 paragraphs or in any amendments to this Section hereafter
8999	8999	19 enacted, beginning on the first day of the first calendar
9000	9000	20 month to occur on or after August 26, 2014 (the effective date
9001	9001	21 of Public Act 98-1098), each month, from the collections made
9002	9002	22 under Section 9 of the Use Tax Act, Section 9 of the Service
9003	9003	23 Use Tax Act, Section 9 of the Service Occupation Tax Act, and
9004	9004	24 Section 3 of the Retailers' Occupation Tax Act, the Department
9005	9005	25 shall pay into the Tax Compliance and Administration Fund, to
9006	9006	26 be used, subject to appropriation, to fund additional auditors
9007	9007
9008	9008
9009	9009
9010	9010
9011	9011
9012	9012	HB4987 - 242 - LRB103 34737 HLH 64585 b
9013	9013
9014	9014
9015	9015	HB4987- 243 -LRB103 34737 HLH 64585 b HB4987 - 243 - LRB103 34737 HLH 64585 b
9016	9016	HB4987 - 243 - LRB103 34737 HLH 64585 b
9017	9017	1 and compliance personnel at the Department of Revenue, an
9018	9018	2 amount equal to 1/12 of 5% of 80% of the cash receipts
9019	9019	3 collected during the preceding fiscal year by the Audit Bureau
9020	9020	4 of the Department under the Use Tax Act, the Service Use Tax
9021	9021	5 Act, the Service Occupation Tax Act, the Retailers' Occupation
9022	9022	6 Tax Act, and associated local occupation and use taxes
9023	9023	7 administered by the Department.
9024	9024	8 Subject to payments of amounts into the Build Illinois
9025	9025	9 Fund, the McCormick Place Expansion Project Fund, the Illinois
9026	9026	10 Tax Increment Fund, the Energy Infrastructure Fund, and the
9027	9027	11 Tax Compliance and Administration Fund as provided in this
9028	9028	12 Section, beginning on July 1, 2018 the Department shall pay
9029	9029	13 each month into the Downstate Public Transportation Fund the
9030	9030	14 moneys required to be so paid under Section 2-3 of the
9031	9031	15 Downstate Public Transportation Act.
9032	9032	16 Subject to successful execution and delivery of a
9033	9033	17 public-private agreement between the public agency and private
9034	9034	18 entity and completion of the civic build, beginning on July 1,
9035	9035	19 2023, of the remainder of the moneys received by the
9036	9036	20 Department under the Use Tax Act, the Service Use Tax Act, the
9037	9037	21 Service Occupation Tax Act, and this Act, the Department shall
9038	9038	22 deposit the following specified deposits in the aggregate from
9039	9039	23 collections under the Use Tax Act, the Service Use Tax Act, the
9040	9040	24 Service Occupation Tax Act, and the Retailers' Occupation Tax
9041	9041	25 Act, as required under Section 8.25g of the State Finance Act
9042	9042	26 for distribution consistent with the Public-Private
9043	9043
9044	9044
9045	9045
9046	9046
9047	9047
9048	9048	HB4987 - 243 - LRB103 34737 HLH 64585 b
9049	9049
9050	9050
9051	9051	HB4987- 244 -LRB103 34737 HLH 64585 b HB4987 - 244 - LRB103 34737 HLH 64585 b
9052	9052	HB4987 - 244 - LRB103 34737 HLH 64585 b
9053	9053	1 Partnership for Civic and Transit Infrastructure Project Act.
9054	9054	2 The moneys received by the Department pursuant to this Act and
9055	9055	3 required to be deposited into the Civic and Transit
9056	9056	4 Infrastructure Fund are subject to the pledge, claim and
9057	9057	5 charge set forth in Section 25-55 of the Public-Private
9058	9058	6 Partnership for Civic and Transit Infrastructure Project Act.
9059	9059	7 As used in this paragraph, "civic build", "private entity",
9060	9060	8 "public-private agreement", and "public agency" have the
9061	9061	9 meanings provided in Section 25-10 of the Public-Private
9062	9062	10 Partnership for Civic and Transit Infrastructure Project Act.
9063	9063	11 Fiscal Year.............................Total Deposit
9064	9064	12 2024.....................................$200,000,000
9065	9065	13 2025....................................$206,000,000
9066	9066	14 2026....................................$212,200,000
9067	9067	15 2027....................................$218,500,000
9068	9068	16 2028....................................$225,100,000
9069	9069	17 2029....................................$288,700,000
9070	9070	18 2030....................................$298,900,000
9071	9071	19 2031....................................$309,300,000
9072	9072	20 2032....................................$320,100,000
9073	9073	21 2033....................................$331,200,000
9074	9074	22 2034....................................$341,200,000
9075	9075	23 2035....................................$351,400,000
9076	9076	24 2036....................................$361,900,000
9077	9077	25 2037....................................$372,800,000
9078	9078	26 2038....................................$384,000,000
9079	9079
9080	9080
9081	9081
9082	9082
9083	9083
9084	9084	HB4987 - 244 - LRB103 34737 HLH 64585 b
9085	9085
9086	9086
9087	9087	HB4987- 245 -LRB103 34737 HLH 64585 b HB4987 - 245 - LRB103 34737 HLH 64585 b
9088	9088	HB4987 - 245 - LRB103 34737 HLH 64585 b
9089	9089	1 2039....................................$395,500,000
9090	9090	2 2040....................................$407,400,000
9091	9091	3 2041....................................$419,600,000
9092	9092	4 2042....................................$432,200,000
9093	9093	5 2043....................................$445,100,000
9094	9094	6 Beginning July 1, 2021 and until July 1, 2022, subject to
9095	9095	7 the payment of amounts into the County and Mass Transit
9096	9096	8 District Fund, the Local Government Tax Fund, the Build
9097	9097	9 Illinois Fund, the McCormick Place Expansion Project Fund, the
9098	9098	10 Illinois Tax Increment Fund, and the Tax Compliance and
9099	9099	11 Administration Fund as provided in this Section, the
9100	9100	12 Department shall pay each month into the Road Fund the amount
9101	9101	13 estimated to represent 16% of the net revenue realized from
9102	9102	14 the taxes imposed on motor fuel and gasohol. Beginning July 1,
9103	9103	15 2022 and until July 1, 2023, subject to the payment of amounts
9104	9104	16 into the County and Mass Transit District Fund, the Local
9105	9105	17 Government Tax Fund, the Build Illinois Fund, the McCormick
9106	9106	18 Place Expansion Project Fund, the Illinois Tax Increment Fund,
9107	9107	19 and the Tax Compliance and Administration Fund as provided in
9108	9108	20 this Section, the Department shall pay each month into the
9109	9109	21 Road Fund the amount estimated to represent 32% of the net
9110	9110	22 revenue realized from the taxes imposed on motor fuel and
9111	9111	23 gasohol. Beginning July 1, 2023 and until July 1, 2024,
9112	9112	24 subject to the payment of amounts into the County and Mass
9113	9113	25 Transit District Fund, the Local Government Tax Fund, the
9114	9114	26 Build Illinois Fund, the McCormick Place Expansion Project
9115	9115
9116	9116
9117	9117
9118	9118
9119	9119
9120	9120	HB4987 - 245 - LRB103 34737 HLH 64585 b
9121	9121
9122	9122
9123	9123	HB4987- 246 -LRB103 34737 HLH 64585 b HB4987 - 246 - LRB103 34737 HLH 64585 b
9124	9124	HB4987 - 246 - LRB103 34737 HLH 64585 b
9125	9125	1 Fund, the Illinois Tax Increment Fund, and the Tax Compliance
9126	9126	2 and Administration Fund as provided in this Section, the
9127	9127	3 Department shall pay each month into the Road Fund the amount
9128	9128	4 estimated to represent 48% of the net revenue realized from
9129	9129	5 the taxes imposed on motor fuel and gasohol. Beginning July 1,
9130	9130	6 2024 and until July 1, 2025, subject to the payment of amounts
9131	9131	7 into the County and Mass Transit District Fund, the Local
9132	9132	8 Government Tax Fund, the Build Illinois Fund, the McCormick
9133	9133	9 Place Expansion Project Fund, the Illinois Tax Increment Fund,
9134	9134	10 and the Tax Compliance and Administration Fund as provided in
9135	9135	11 this Section, the Department shall pay each month into the
9136	9136	12 Road Fund the amount estimated to represent 64% of the net
9137	9137	13 revenue realized from the taxes imposed on motor fuel and
9138	9138	14 gasohol. Beginning on July 1, 2025, subject to the payment of
9139	9139	15 amounts into the County and Mass Transit District Fund, the
9140	9140	16 Local Government Tax Fund, the Build Illinois Fund, the
9141	9141	17 McCormick Place Expansion Project Fund, the Illinois Tax
9142	9142	18 Increment Fund, and the Tax Compliance and Administration Fund
9143	9143	19 as provided in this Section, the Department shall pay each
9144	9144	20 month into the Road Fund the amount estimated to represent 80%
9145	9145	21 of the net revenue realized from the taxes imposed on motor
9146	9146	22 fuel and gasohol. As used in this paragraph "motor fuel" has
9147	9147	23 the meaning given to that term in Section 1.1 of the Motor Fuel
9148	9148	24 Tax Law, and "gasohol" has the meaning given to that term in
9149	9149	25 Section 3-40 of the Use Tax Act.
9150	9150	26 Of the remainder of the moneys received by the Department
9151	9151
9152	9152
9153	9153
9154	9154
9155	9155
9156	9156	HB4987 - 246 - LRB103 34737 HLH 64585 b
9157	9157
9158	9158
9159	9159	HB4987- 247 -LRB103 34737 HLH 64585 b HB4987 - 247 - LRB103 34737 HLH 64585 b
9160	9160	HB4987 - 247 - LRB103 34737 HLH 64585 b
9161	9161	1 pursuant to this Act, 75% thereof shall be paid into the State
9162	9162	2 treasury and 25% shall be reserved in a special account and
9163	9163	3 used only for the transfer to the Common School Fund as part of
9164	9164	4 the monthly transfer from the General Revenue Fund in
9165	9165	5 accordance with Section 8a of the State Finance Act.
9166	9166	6 The Department may, upon separate written notice to a
9167	9167	7 taxpayer, require the taxpayer to prepare and file with the
9168	9168	8 Department on a form prescribed by the Department within not
9169	9169	9 less than 60 days after receipt of the notice an annual
9170	9170	10 information return for the tax year specified in the notice.
9171	9171	11 Such annual return to the Department shall include a statement
9172	9172	12 of gross receipts as shown by the retailer's last federal
9173	9173	13 Federal income tax return. If the total receipts of the
9174	9174	14 business as reported in the federal Federal income tax return
9175	9175	15 do not agree with the gross receipts reported to the
9176	9176	16 Department of Revenue for the same period, the retailer shall
9177	9177	17 attach to his annual return a schedule showing a
9178	9178	18 reconciliation of the 2 amounts and the reasons for the
9179	9179	19 difference. The retailer's annual return to the Department
9180	9180	20 shall also disclose the cost of goods sold by the retailer
9181	9181	21 during the year covered by such return, opening and closing
9182	9182	22 inventories of such goods for such year, costs of goods used
9183	9183	23 from stock or taken from stock and given away by the retailer
9184	9184	24 during such year, payroll information of the retailer's
9185	9185	25 business during such year and any additional reasonable
9186	9186	26 information which the Department deems would be helpful in
9187	9187
9188	9188
9189	9189
9190	9190
9191	9191
9192	9192	HB4987 - 247 - LRB103 34737 HLH 64585 b
9193	9193
9194	9194
9195	9195	HB4987- 248 -LRB103 34737 HLH 64585 b HB4987 - 248 - LRB103 34737 HLH 64585 b
9196	9196	HB4987 - 248 - LRB103 34737 HLH 64585 b
9197	9197	1 determining the accuracy of the monthly, quarterly, or annual
9198	9198	2 returns filed by such retailer as provided for in this
9199	9199	3 Section.
9200	9200	4 If the annual information return required by this Section
9201	9201	5 is not filed when and as required, the taxpayer shall be liable
9202	9202	6 as follows:
9203	9203	7 (i) Until January 1, 1994, the taxpayer shall be
9204	9204	8 liable for a penalty equal to 1/6 of 1% of the tax due from
9205	9205	9 such taxpayer under this Act during the period to be
9206	9206	10 covered by the annual return for each month or fraction of
9207	9207	11 a month until such return is filed as required, the
9208	9208	12 penalty to be assessed and collected in the same manner as
9209	9209	13 any other penalty provided for in this Act.
9210	9210	14 (ii) On and after January 1, 1994, the taxpayer shall
9211	9211	15 be liable for a penalty as described in Section 3-4 of the
9212	9212	16 Uniform Penalty and Interest Act.
9213	9213	17 The chief executive officer, proprietor, owner, or highest
9214	9214	18 ranking manager shall sign the annual return to certify the
9215	9215	19 accuracy of the information contained therein. Any person who
9216	9216	20 willfully signs the annual return containing false or
9217	9217	21 inaccurate information shall be guilty of perjury and punished
9218	9218	22 accordingly. The annual return form prescribed by the
9219	9219	23 Department shall include a warning that the person signing the
9220	9220	24 return may be liable for perjury.
9221	9221	25 The provisions of this Section concerning the filing of an
9222	9222	26 annual information return do not apply to a retailer who is not
9223	9223
9224	9224
9225	9225
9226	9226
9227	9227
9228	9228	HB4987 - 248 - LRB103 34737 HLH 64585 b
9229	9229
9230	9230
9231	9231	HB4987- 249 -LRB103 34737 HLH 64585 b HB4987 - 249 - LRB103 34737 HLH 64585 b
9232	9232	HB4987 - 249 - LRB103 34737 HLH 64585 b
9233	9233	1 required to file an income tax return with the United States
9234	9234	2 Government.
9235	9235	3 As soon as possible after the first day of each month, upon
9236	9236	4 certification of the Department of Revenue, the Comptroller
9237	9237	5 shall order transferred and the Treasurer shall transfer from
9238	9238	6 the General Revenue Fund to the Motor Fuel Tax Fund an amount
9239	9239	7 equal to 1.7% of 80% of the net revenue realized under this Act
9240	9240	8 for the second preceding month. Beginning April 1, 2000, this
9241	9241	9 transfer is no longer required and shall not be made.
9242	9242	10 Net revenue realized for a month shall be the revenue
9243	9243	11 collected by the State pursuant to this Act, less the amount
9244	9244	12 paid out during that month as refunds to taxpayers for
9245	9245	13 overpayment of liability.
9246	9246	14 For greater simplicity of administration, manufacturers,
9247	9247	15 importers and wholesalers whose products are sold at retail in
9248	9248	16 Illinois by numerous retailers, and who wish to do so, may
9249	9249	17 assume the responsibility for accounting and paying to the
9250	9250	18 Department all tax accruing under this Act with respect to
9251	9251	19 such sales, if the retailers who are affected do not make
9252	9252	20 written objection to the Department to this arrangement.
9253	9253	21 Any person who promotes, organizes, or provides retail
9254	9254	22 selling space for concessionaires or other types of sellers at
9255	9255	23 the Illinois State Fair, DuQuoin State Fair, county fairs,
9256	9256	24 local fairs, art shows, flea markets, and similar exhibitions
9257	9257	25 or events, including any transient merchant as defined by
9258	9258	26 Section 2 of the Transient Merchant Act of 1987, is required to
9259	9259
9260	9260
9261	9261
9262	9262
9263	9263
9264	9264	HB4987 - 249 - LRB103 34737 HLH 64585 b
9265	9265
9266	9266
9267	9267	HB4987- 250 -LRB103 34737 HLH 64585 b HB4987 - 250 - LRB103 34737 HLH 64585 b
9268	9268	HB4987 - 250 - LRB103 34737 HLH 64585 b
9269	9269	1 file a report with the Department providing the name of the
9270	9270	2 merchant's business, the name of the person or persons engaged
9271	9271	3 in merchant's business, the permanent address and Illinois
9272	9272	4 Retailers Occupation Tax Registration Number of the merchant,
9273	9273	5 the dates and location of the event, and other reasonable
9274	9274	6 information that the Department may require. The report must
9275	9275	7 be filed not later than the 20th day of the month next
9276	9276	8 following the month during which the event with retail sales
9277	9277	9 was held. Any person who fails to file a report required by
9278	9278	10 this Section commits a business offense and is subject to a
9279	9279	11 fine not to exceed $250.
9280	9280	12 Any person engaged in the business of selling tangible
9281	9281	13 personal property at retail as a concessionaire or other type
9282	9282	14 of seller at the Illinois State Fair, county fairs, art shows,
9283	9283	15 flea markets, and similar exhibitions or events, or any
9284	9284	16 transient merchants, as defined by Section 2 of the Transient
9285	9285	17 Merchant Act of 1987, may be required to make a daily report of
9286	9286	18 the amount of such sales to the Department and to make a daily
9287	9287	19 payment of the full amount of tax due. The Department shall
9288	9288	20 impose this requirement when it finds that there is a
9289	9289	21 significant risk of loss of revenue to the State at such an
9290	9290	22 exhibition or event. Such a finding shall be based on evidence
9291	9291	23 that a substantial number of concessionaires or other sellers
9292	9292	24 who are not residents of Illinois will be engaging in the
9293	9293	25 business of selling tangible personal property at retail at
9294	9294	26 the exhibition or event, or other evidence of a significant
9295	9295
9296	9296
9297	9297
9298	9298
9299	9299
9300	9300	HB4987 - 250 - LRB103 34737 HLH 64585 b
9301	9301
9302	9302
9303	9303	HB4987- 251 -LRB103 34737 HLH 64585 b HB4987 - 251 - LRB103 34737 HLH 64585 b
9304	9304	HB4987 - 251 - LRB103 34737 HLH 64585 b
9305	9305	1 risk of loss of revenue to the State. The Department shall
9306	9306	2 notify concessionaires and other sellers affected by the
9307	9307	3 imposition of this requirement. In the absence of notification
9308	9308	4 by the Department, the concessionaires and other sellers shall
9309	9309	5 file their returns as otherwise required in this Section.
9310	9310	6 (Source: P.A. 102-634, eff. 8-27-21; 102-700, Article 60,
9311	9311	7 Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
9312	9312	8 65-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
9313	9313	9 1-1-23; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-363,
9314	9314	10 eff. 7-28-23; revised 9-27-23.)
9315	9315
9316	9316
9317	9317
9318	9318
9319	9319
9320	9320	HB4987 - 251 - LRB103 34737 HLH 64585 b