Illinois 2023-2024 Regular Session

Illinois House Bill HB5015 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 HB5015 Introduced , by Rep. Mark L. Walker SYNOPSIS AS INTRODUCED: See Index Amends the Property Tax Code. Provides that certain property may be certified by the Department of Revenue as containing a megaproject. Provides that a "megaproject" is a project with respect to which a company makes a specified investment during a specified investment period. Provides that the megaproject property is eligible for an assessment freeze. Provides that megaproject property may be granted an abatement. Provides that a company that operates a megaproject shall enter into an agreement with an oversight board established by the local municipality and local taxing districts to make certain special payments. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that qualified tangible personal property used in the construction or operation of a megaproject is exempt from the taxes imposed under those Acts. Effective June 1, 2024. LRB103 33725 HLH 63537 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB5015 Introduced , by Rep. Mark L. Walker SYNOPSIS AS INTRODUCED: See Index See Index Amends the Property Tax Code. Provides that certain property may be certified by the Department of Revenue as containing a megaproject. Provides that a "megaproject" is a project with respect to which a company makes a specified investment during a specified investment period. Provides that the megaproject property is eligible for an assessment freeze. Provides that megaproject property may be granted an abatement. Provides that a company that operates a megaproject shall enter into an agreement with an oversight board established by the local municipality and local taxing districts to make certain special payments. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that qualified tangible personal property used in the construction or operation of a megaproject is exempt from the taxes imposed under those Acts. Effective June 1, 2024. LRB103 33725 HLH 63537 b LRB103 33725 HLH 63537 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB5015 Introduced , by Rep. Mark L. Walker SYNOPSIS AS INTRODUCED:
3	3	See Index See Index
4	4	See Index
5	5	Amends the Property Tax Code. Provides that certain property may be certified by the Department of Revenue as containing a megaproject. Provides that a "megaproject" is a project with respect to which a company makes a specified investment during a specified investment period. Provides that the megaproject property is eligible for an assessment freeze. Provides that megaproject property may be granted an abatement. Provides that a company that operates a megaproject shall enter into an agreement with an oversight board established by the local municipality and local taxing districts to make certain special payments. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that qualified tangible personal property used in the construction or operation of a megaproject is exempt from the taxes imposed under those Acts. Effective June 1, 2024.
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8	8	A BILL FOR
9	9	HB5015LRB103 33725 HLH 63537 b HB5015 LRB103 33725 HLH 63537 b
10	10	HB5015 LRB103 33725 HLH 63537 b
11	11	1 AN ACT concerning revenue.
12	12	2 Be it enacted by the People of the State of Illinois,
13	13	3 represented in the General Assembly:
14	14	4 Section 1. This Act may be referred to as the Megaproject
15	15	5 Tax Stability Act.
16	16	6 Section 5. The Use Tax Act is amended by changing Section
17	17	7 3-5 as follows:
18	18	8 (35 ILCS 105/3-5)
19	19	9 Sec. 3-5. Exemptions. Use of the following tangible
20	20	10 personal property is exempt from the tax imposed by this Act:
21	21	11 (1) Personal property purchased from a corporation,
22	22	12 society, association, foundation, institution, or
23	23	13 organization, other than a limited liability company, that is
24	24	14 organized and operated as a not-for-profit service enterprise
25	25	15 for the benefit of persons 65 years of age or older if the
26	26	16 personal property was not purchased by the enterprise for the
27	27	17 purpose of resale by the enterprise.
28	28	18 (2) Personal property purchased by a not-for-profit
29	29	19 Illinois county fair association for use in conducting,
30	30	20 operating, or promoting the county fair.
31	31	21 (3) Personal property purchased by a not-for-profit arts
32	32	22 or cultural organization that establishes, by proof required
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36	36	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB5015 Introduced , by Rep. Mark L. Walker SYNOPSIS AS INTRODUCED:
37	37	See Index See Index
38	38	See Index
39	39	Amends the Property Tax Code. Provides that certain property may be certified by the Department of Revenue as containing a megaproject. Provides that a "megaproject" is a project with respect to which a company makes a specified investment during a specified investment period. Provides that the megaproject property is eligible for an assessment freeze. Provides that megaproject property may be granted an abatement. Provides that a company that operates a megaproject shall enter into an agreement with an oversight board established by the local municipality and local taxing districts to make certain special payments. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that qualified tangible personal property used in the construction or operation of a megaproject is exempt from the taxes imposed under those Acts. Effective June 1, 2024.
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42	42	A BILL FOR
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48	48	See Index
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67	67	1 by the Department by rule, that it has received an exemption
68	68	2 under Section 501(c)(3) of the Internal Revenue Code and that
69	69	3 is organized and operated primarily for the presentation or
70	70	4 support of arts or cultural programming, activities, or
71	71	5 services. These organizations include, but are not limited to,
72	72	6 music and dramatic arts organizations such as symphony
73	73	7 orchestras and theatrical groups, arts and cultural service
74	74	8 organizations, local arts councils, visual arts organizations,
75	75	9 and media arts organizations. On and after July 1, 2001 (the
76	76	10 effective date of Public Act 92-35), however, an entity
77	77	11 otherwise eligible for this exemption shall not make tax-free
78	78	12 purchases unless it has an active identification number issued
79	79	13 by the Department.
80	80	14 (4) Personal property purchased by a governmental body, by
81	81	15 a corporation, society, association, foundation, or
82	82	16 institution organized and operated exclusively for charitable,
83	83	17 religious, or educational purposes, or by a not-for-profit
84	84	18 corporation, society, association, foundation, institution, or
85	85	19 organization that has no compensated officers or employees and
86	86	20 that is organized and operated primarily for the recreation of
87	87	21 persons 55 years of age or older. A limited liability company
88	88	22 may qualify for the exemption under this paragraph only if the
89	89	23 limited liability company is organized and operated
90	90	24 exclusively for educational purposes. On and after July 1,
91	91	25 1987, however, no entity otherwise eligible for this exemption
92	92	26 shall make tax-free purchases unless it has an active
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103	103	1 exemption identification number issued by the Department.
104	104	2 (5) Until July 1, 2003, a passenger car that is a
105	105	3 replacement vehicle to the extent that the purchase price of
106	106	4 the car is subject to the Replacement Vehicle Tax.
107	107	5 (6) Until July 1, 2003 and beginning again on September 1,
108	108	6 2004 through August 30, 2014, graphic arts machinery and
109	109	7 equipment, including repair and replacement parts, both new
110	110	8 and used, and including that manufactured on special order,
111	111	9 certified by the purchaser to be used primarily for graphic
112	112	10 arts production, and including machinery and equipment
113	113	11 purchased for lease. Equipment includes chemicals or chemicals
114	114	12 acting as catalysts but only if the chemicals or chemicals
115	115	13 acting as catalysts effect a direct and immediate change upon
116	116	14 a graphic arts product. Beginning on July 1, 2017, graphic
117	117	15 arts machinery and equipment is included in the manufacturing
118	118	16 and assembling machinery and equipment exemption under
119	119	17 paragraph (18).
120	120	18 (7) Farm chemicals.
121	121	19 (8) Legal tender, currency, medallions, or gold or silver
122	122	20 coinage issued by the State of Illinois, the government of the
123	123	21 United States of America, or the government of any foreign
124	124	22 country, and bullion.
125	125	23 (9) Personal property purchased from a teacher-sponsored
126	126	24 student organization affiliated with an elementary or
127	127	25 secondary school located in Illinois.
128	128	26 (10) A motor vehicle that is used for automobile renting,
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139	139	1 as defined in the Automobile Renting Occupation and Use Tax
140	140	2 Act.
141	141	3 (11) Farm machinery and equipment, both new and used,
142	142	4 including that manufactured on special order, certified by the
143	143	5 purchaser to be used primarily for production agriculture or
144	144	6 State or federal agricultural programs, including individual
145	145	7 replacement parts for the machinery and equipment, including
146	146	8 machinery and equipment purchased for lease, and including
147	147	9 implements of husbandry defined in Section 1-130 of the
148	148	10 Illinois Vehicle Code, farm machinery and agricultural
149	149	11 chemical and fertilizer spreaders, and nurse wagons required
150	150	12 to be registered under Section 3-809 of the Illinois Vehicle
151	151	13 Code, but excluding other motor vehicles required to be
152	152	14 registered under the Illinois Vehicle Code. Horticultural
153	153	15 polyhouses or hoop houses used for propagating, growing, or
154	154	16 overwintering plants shall be considered farm machinery and
155	155	17 equipment under this item (11). Agricultural chemical tender
156	156	18 tanks and dry boxes shall include units sold separately from a
157	157	19 motor vehicle required to be licensed and units sold mounted
158	158	20 on a motor vehicle required to be licensed if the selling price
159	159	21 of the tender is separately stated.
160	160	22 Farm machinery and equipment shall include precision
161	161	23 farming equipment that is installed or purchased to be
162	162	24 installed on farm machinery and equipment including, but not
163	163	25 limited to, tractors, harvesters, sprayers, planters, seeders,
164	164	26 or spreaders. Precision farming equipment includes, but is not
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175	175	1 limited to, soil testing sensors, computers, monitors,
176	176	2 software, global positioning and mapping systems, and other
177	177	3 such equipment.
178	178	4 Farm machinery and equipment also includes computers,
179	179	5 sensors, software, and related equipment used primarily in the
180	180	6 computer-assisted operation of production agriculture
181	181	7 facilities, equipment, and activities such as, but not limited
182	182	8 to, the collection, monitoring, and correlation of animal and
183	183	9 crop data for the purpose of formulating animal diets and
184	184	10 agricultural chemicals. This item (11) is exempt from the
185	185	11 provisions of Section 3-90.
186	186	12 (12) Until June 30, 2013, fuel and petroleum products sold
187	187	13 to or used by an air common carrier, certified by the carrier
188	188	14 to be used for consumption, shipment, or storage in the
189	189	15 conduct of its business as an air common carrier, for a flight
190	190	16 destined for or returning from a location or locations outside
191	191	17 the United States without regard to previous or subsequent
192	192	18 domestic stopovers.
193	193	19 Beginning July 1, 2013, fuel and petroleum products sold
194	194	20 to or used by an air carrier, certified by the carrier to be
195	195	21 used for consumption, shipment, or storage in the conduct of
196	196	22 its business as an air common carrier, for a flight that (i) is
197	197	23 engaged in foreign trade or is engaged in trade between the
198	198	24 United States and any of its possessions and (ii) transports
199	199	25 at least one individual or package for hire from the city of
200	200	26 origination to the city of final destination on the same
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211	211	1 aircraft, without regard to a change in the flight number of
212	212	2 that aircraft.
213	213	3 (13) Proceeds of mandatory service charges separately
214	214	4 stated on customers' bills for the purchase and consumption of
215	215	5 food and beverages purchased at retail from a retailer, to the
216	216	6 extent that the proceeds of the service charge are in fact
217	217	7 turned over as tips or as a substitute for tips to the
218	218	8 employees who participate directly in preparing, serving,
219	219	9 hosting or cleaning up the food or beverage function with
220	220	10 respect to which the service charge is imposed.
221	221	11 (14) Until July 1, 2003, oil field exploration, drilling,
222	222	12 and production equipment, including (i) rigs and parts of
223	223	13 rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)
224	224	14 pipe and tubular goods, including casing and drill strings,
225	225	15 (iii) pumps and pump-jack units, (iv) storage tanks and flow
226	226	16 lines, (v) any individual replacement part for oil field
227	227	17 exploration, drilling, and production equipment, and (vi)
228	228	18 machinery and equipment purchased for lease; but excluding
229	229	19 motor vehicles required to be registered under the Illinois
230	230	20 Vehicle Code.
231	231	21 (15) Photoprocessing machinery and equipment, including
232	232	22 repair and replacement parts, both new and used, including
233	233	23 that manufactured on special order, certified by the purchaser
234	234	24 to be used primarily for photoprocessing, and including
235	235	25 photoprocessing machinery and equipment purchased for lease.
236	236	26 (16) Until July 1, 2028, coal and aggregate exploration,
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247	247	1 mining, off-highway hauling, processing, maintenance, and
248	248	2 reclamation equipment, including replacement parts and
249	249	3 equipment, and including equipment purchased for lease, but
250	250	4 excluding motor vehicles required to be registered under the
251	251	5 Illinois Vehicle Code. The changes made to this Section by
252	252	6 Public Act 97-767 apply on and after July 1, 2003, but no claim
253	253	7 for credit or refund is allowed on or after August 16, 2013
254	254	8 (the effective date of Public Act 98-456) for such taxes paid
255	255	9 during the period beginning July 1, 2003 and ending on August
256	256	10 16, 2013 (the effective date of Public Act 98-456).
257	257	11 (17) Until July 1, 2003, distillation machinery and
258	258	12 equipment, sold as a unit or kit, assembled or installed by the
259	259	13 retailer, certified by the user to be used only for the
260	260	14 production of ethyl alcohol that will be used for consumption
261	261	15 as motor fuel or as a component of motor fuel for the personal
262	262	16 use of the user, and not subject to sale or resale.
263	263	17 (18) Manufacturing and assembling machinery and equipment
264	264	18 used primarily in the process of manufacturing or assembling
265	265	19 tangible personal property for wholesale or retail sale or
266	266	20 lease, whether that sale or lease is made directly by the
267	267	21 manufacturer or by some other person, whether the materials
268	268	22 used in the process are owned by the manufacturer or some other
269	269	23 person, or whether that sale or lease is made apart from or as
270	270	24 an incident to the seller's engaging in the service occupation
271	271	25 of producing machines, tools, dies, jigs, patterns, gauges, or
272	272	26 other similar items of no commercial value on special order
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283	283	1 for a particular purchaser. The exemption provided by this
284	284	2 paragraph (18) includes production related tangible personal
285	285	3 property, as defined in Section 3-50, purchased on or after
286	286	4 July 1, 2019. The exemption provided by this paragraph (18)
287	287	5 does not include machinery and equipment used in (i) the
288	288	6 generation of electricity for wholesale or retail sale; (ii)
289	289	7 the generation or treatment of natural or artificial gas for
290	290	8 wholesale or retail sale that is delivered to customers
291	291	9 through pipes, pipelines, or mains; or (iii) the treatment of
292	292	10 water for wholesale or retail sale that is delivered to
293	293	11 customers through pipes, pipelines, or mains. The provisions
294	294	12 of Public Act 98-583 are declaratory of existing law as to the
295	295	13 meaning and scope of this exemption. Beginning on July 1,
296	296	14 2017, the exemption provided by this paragraph (18) includes,
297	297	15 but is not limited to, graphic arts machinery and equipment,
298	298	16 as defined in paragraph (6) of this Section.
299	299	17 (19) Personal property delivered to a purchaser or
300	300	18 purchaser's donee inside Illinois when the purchase order for
301	301	19 that personal property was received by a florist located
302	302	20 outside Illinois who has a florist located inside Illinois
303	303	21 deliver the personal property.
304	304	22 (20) Semen used for artificial insemination of livestock
305	305	23 for direct agricultural production.
306	306	24 (21) Horses, or interests in horses, registered with and
307	307	25 meeting the requirements of any of the Arabian Horse Club
308	308	26 Registry of America, Appaloosa Horse Club, American Quarter
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319	319	1 Horse Association, United States Trotting Association, or
320	320	2 Jockey Club, as appropriate, used for purposes of breeding or
321	321	3 racing for prizes. This item (21) is exempt from the
322	322	4 provisions of Section 3-90, and the exemption provided for
323	323	5 under this item (21) applies for all periods beginning May 30,
324	324	6 1995, but no claim for credit or refund is allowed on or after
325	325	7 January 1, 2008 for such taxes paid during the period
326	326	8 beginning May 30, 2000 and ending on January 1, 2008.
327	327	9 (22) Computers and communications equipment utilized for
328	328	10 any hospital purpose and equipment used in the diagnosis,
329	329	11 analysis, or treatment of hospital patients purchased by a
330	330	12 lessor who leases the equipment, under a lease of one year or
331	331	13 longer executed or in effect at the time the lessor would
332	332	14 otherwise be subject to the tax imposed by this Act, to a
333	333	15 hospital that has been issued an active tax exemption
334	334	16 identification number by the Department under Section 1g of
335	335	17 the Retailers' Occupation Tax Act. If the equipment is leased
336	336	18 in a manner that does not qualify for this exemption or is used
337	337	19 in any other non-exempt manner, the lessor shall be liable for
338	338	20 the tax imposed under this Act or the Service Use Tax Act, as
339	339	21 the case may be, based on the fair market value of the property
340	340	22 at the time the non-qualifying use occurs. No lessor shall
341	341	23 collect or attempt to collect an amount (however designated)
342	342	24 that purports to reimburse that lessor for the tax imposed by
343	343	25 this Act or the Service Use Tax Act, as the case may be, if the
344	344	26 tax has not been paid by the lessor. If a lessor improperly
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355	355	1 collects any such amount from the lessee, the lessee shall
356	356	2 have a legal right to claim a refund of that amount from the
357	357	3 lessor. If, however, that amount is not refunded to the lessee
358	358	4 for any reason, the lessor is liable to pay that amount to the
359	359	5 Department.
360	360	6 (23) Personal property purchased by a lessor who leases
361	361	7 the property, under a lease of one year or longer executed or
362	362	8 in effect at the time the lessor would otherwise be subject to
363	363	9 the tax imposed by this Act, to a governmental body that has
364	364	10 been issued an active sales tax exemption identification
365	365	11 number by the Department under Section 1g of the Retailers'
366	366	12 Occupation Tax Act. If the property is leased in a manner that
367	367	13 does not qualify for this exemption or used in any other
368	368	14 non-exempt manner, the lessor shall be liable for the tax
369	369	15 imposed under this Act or the Service Use Tax Act, as the case
370	370	16 may be, based on the fair market value of the property at the
371	371	17 time the non-qualifying use occurs. No lessor shall collect or
372	372	18 attempt to collect an amount (however designated) that
373	373	19 purports to reimburse that lessor for the tax imposed by this
374	374	20 Act or the Service Use Tax Act, as the case may be, if the tax
375	375	21 has not been paid by the lessor. If a lessor improperly
376	376	22 collects any such amount from the lessee, the lessee shall
377	377	23 have a legal right to claim a refund of that amount from the
378	378	24 lessor. If, however, that amount is not refunded to the lessee
379	379	25 for any reason, the lessor is liable to pay that amount to the
380	380	26 Department.
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391	391	1 (24) Beginning with taxable years ending on or after
392	392	2 December 31, 1995 and ending with taxable years ending on or
393	393	3 before December 31, 2004, personal property that is donated
394	394	4 for disaster relief to be used in a State or federally declared
395	395	5 disaster area in Illinois or bordering Illinois by a
396	396	6 manufacturer or retailer that is registered in this State to a
397	397	7 corporation, society, association, foundation, or institution
398	398	8 that has been issued a sales tax exemption identification
399	399	9 number by the Department that assists victims of the disaster
400	400	10 who reside within the declared disaster area.
401	401	11 (25) Beginning with taxable years ending on or after
402	402	12 December 31, 1995 and ending with taxable years ending on or
403	403	13 before December 31, 2004, personal property that is used in
404	404	14 the performance of infrastructure repairs in this State,
405	405	15 including but not limited to municipal roads and streets,
406	406	16 access roads, bridges, sidewalks, waste disposal systems,
407	407	17 water and sewer line extensions, water distribution and
408	408	18 purification facilities, storm water drainage and retention
409	409	19 facilities, and sewage treatment facilities, resulting from a
410	410	20 State or federally declared disaster in Illinois or bordering
411	411	21 Illinois when such repairs are initiated on facilities located
412	412	22 in the declared disaster area within 6 months after the
413	413	23 disaster.
414	414	24 (26) Beginning July 1, 1999, game or game birds purchased
415	415	25 at a "game breeding and hunting preserve area" as that term is
416	416	26 used in the Wildlife Code. This paragraph is exempt from the
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427	427	1 provisions of Section 3-90.
428	428	2 (27) A motor vehicle, as that term is defined in Section
429	429	3 1-146 of the Illinois Vehicle Code, that is donated to a
430	430	4 corporation, limited liability company, society, association,
431	431	5 foundation, or institution that is determined by the
432	432	6 Department to be organized and operated exclusively for
433	433	7 educational purposes. For purposes of this exemption, "a
434	434	8 corporation, limited liability company, society, association,
435	435	9 foundation, or institution organized and operated exclusively
436	436	10 for educational purposes" means all tax-supported public
437	437	11 schools, private schools that offer systematic instruction in
438	438	12 useful branches of learning by methods common to public
439	439	13 schools and that compare favorably in their scope and
440	440	14 intensity with the course of study presented in tax-supported
441	441	15 schools, and vocational or technical schools or institutes
442	442	16 organized and operated exclusively to provide a course of
443	443	17 study of not less than 6 weeks duration and designed to prepare
444	444	18 individuals to follow a trade or to pursue a manual,
445	445	19 technical, mechanical, industrial, business, or commercial
446	446	20 occupation.
447	447	21 (28) Beginning January 1, 2000, personal property,
448	448	22 including food, purchased through fundraising events for the
449	449	23 benefit of a public or private elementary or secondary school,
450	450	24 a group of those schools, or one or more school districts if
451	451	25 the events are sponsored by an entity recognized by the school
452	452	26 district that consists primarily of volunteers and includes
453	453
454	454
455	455
456	456
457	457
458	458	HB5015 - 12 - LRB103 33725 HLH 63537 b
459	459
460	460
461	461	HB5015- 13 -LRB103 33725 HLH 63537 b HB5015 - 13 - LRB103 33725 HLH 63537 b
462	462	HB5015 - 13 - LRB103 33725 HLH 63537 b
463	463	1 parents and teachers of the school children. This paragraph
464	464	2 does not apply to fundraising events (i) for the benefit of
465	465	3 private home instruction or (ii) for which the fundraising
466	466	4 entity purchases the personal property sold at the events from
467	467	5 another individual or entity that sold the property for the
468	468	6 purpose of resale by the fundraising entity and that profits
469	469	7 from the sale to the fundraising entity. This paragraph is
470	470	8 exempt from the provisions of Section 3-90.
471	471	9 (29) Beginning January 1, 2000 and through December 31,
472	472	10 2001, new or used automatic vending machines that prepare and
473	473	11 serve hot food and beverages, including coffee, soup, and
474	474	12 other items, and replacement parts for these machines.
475	475	13 Beginning January 1, 2002 and through June 30, 2003, machines
476	476	14 and parts for machines used in commercial, coin-operated
477	477	15 amusement and vending business if a use or occupation tax is
478	478	16 paid on the gross receipts derived from the use of the
479	479	17 commercial, coin-operated amusement and vending machines. This
480	480	18 paragraph is exempt from the provisions of Section 3-90.
481	481	19 (30) Beginning January 1, 2001 and through June 30, 2016,
482	482	20 food for human consumption that is to be consumed off the
483	483	21 premises where it is sold (other than alcoholic beverages,
484	484	22 soft drinks, and food that has been prepared for immediate
485	485	23 consumption) and prescription and nonprescription medicines,
486	486	24 drugs, medical appliances, and insulin, urine testing
487	487	25 materials, syringes, and needles used by diabetics, for human
488	488	26 use, when purchased for use by a person receiving medical
489	489
490	490
491	491
492	492
493	493
494	494	HB5015 - 13 - LRB103 33725 HLH 63537 b
495	495
496	496
497	497	HB5015- 14 -LRB103 33725 HLH 63537 b HB5015 - 14 - LRB103 33725 HLH 63537 b
498	498	HB5015 - 14 - LRB103 33725 HLH 63537 b
499	499	1 assistance under Article V of the Illinois Public Aid Code who
500	500	2 resides in a licensed long-term care facility, as defined in
501	501	3 the Nursing Home Care Act, or in a licensed facility as defined
502	502	4 in the ID/DD Community Care Act, the MC/DD Act, or the
503	503	5 Specialized Mental Health Rehabilitation Act of 2013.
504	504	6 (31) Beginning on August 2, 2001 (the effective date of
505	505	7 Public Act 92-227), computers and communications equipment
506	506	8 utilized for any hospital purpose and equipment used in the
507	507	9 diagnosis, analysis, or treatment of hospital patients
508	508	10 purchased by a lessor who leases the equipment, under a lease
509	509	11 of one year or longer executed or in effect at the time the
510	510	12 lessor would otherwise be subject to the tax imposed by this
511	511	13 Act, to a hospital that has been issued an active tax exemption
512	512	14 identification number by the Department under Section 1g of
513	513	15 the Retailers' Occupation Tax Act. If the equipment is leased
514	514	16 in a manner that does not qualify for this exemption or is used
515	515	17 in any other nonexempt manner, the lessor shall be liable for
516	516	18 the tax imposed under this Act or the Service Use Tax Act, as
517	517	19 the case may be, based on the fair market value of the property
518	518	20 at the time the nonqualifying use occurs. No lessor shall
519	519	21 collect or attempt to collect an amount (however designated)
520	520	22 that purports to reimburse that lessor for the tax imposed by
521	521	23 this Act or the Service Use Tax Act, as the case may be, if the
522	522	24 tax has not been paid by the lessor. If a lessor improperly
523	523	25 collects any such amount from the lessee, the lessee shall
524	524	26 have a legal right to claim a refund of that amount from the
525	525
526	526
527	527
528	528
529	529
530	530	HB5015 - 14 - LRB103 33725 HLH 63537 b
531	531
532	532
533	533	HB5015- 15 -LRB103 33725 HLH 63537 b HB5015 - 15 - LRB103 33725 HLH 63537 b
534	534	HB5015 - 15 - LRB103 33725 HLH 63537 b
535	535	1 lessor. If, however, that amount is not refunded to the lessee
536	536	2 for any reason, the lessor is liable to pay that amount to the
537	537	3 Department. This paragraph is exempt from the provisions of
538	538	4 Section 3-90.
539	539	5 (32) Beginning on August 2, 2001 (the effective date of
540	540	6 Public Act 92-227), personal property purchased by a lessor
541	541	7 who leases the property, under a lease of one year or longer
542	542	8 executed or in effect at the time the lessor would otherwise be
543	543	9 subject to the tax imposed by this Act, to a governmental body
544	544	10 that has been issued an active sales tax exemption
545	545	11 identification number by the Department under Section 1g of
546	546	12 the Retailers' Occupation Tax Act. If the property is leased
547	547	13 in a manner that does not qualify for this exemption or used in
548	548	14 any other nonexempt manner, the lessor shall be liable for the
549	549	15 tax imposed under this Act or the Service Use Tax Act, as the
550	550	16 case may be, based on the fair market value of the property at
551	551	17 the time the nonqualifying use occurs. No lessor shall collect
552	552	18 or attempt to collect an amount (however designated) that
553	553	19 purports to reimburse that lessor for the tax imposed by this
554	554	20 Act or the Service Use Tax Act, as the case may be, if the tax
555	555	21 has not been paid by the lessor. If a lessor improperly
556	556	22 collects any such amount from the lessee, the lessee shall
557	557	23 have a legal right to claim a refund of that amount from the
558	558	24 lessor. If, however, that amount is not refunded to the lessee
559	559	25 for any reason, the lessor is liable to pay that amount to the
560	560	26 Department. This paragraph is exempt from the provisions of
561	561
562	562
563	563
564	564
565	565
566	566	HB5015 - 15 - LRB103 33725 HLH 63537 b
567	567
568	568
569	569	HB5015- 16 -LRB103 33725 HLH 63537 b HB5015 - 16 - LRB103 33725 HLH 63537 b
570	570	HB5015 - 16 - LRB103 33725 HLH 63537 b
571	571	1 Section 3-90.
572	572	2 (33) On and after July 1, 2003 and through June 30, 2004,
573	573	3 the use in this State of motor vehicles of the second division
574	574	4 with a gross vehicle weight in excess of 8,000 pounds and that
575	575	5 are subject to the commercial distribution fee imposed under
576	576	6 Section 3-815.1 of the Illinois Vehicle Code. Beginning on
577	577	7 July 1, 2004 and through June 30, 2005, the use in this State
578	578	8 of motor vehicles of the second division: (i) with a gross
579	579	9 vehicle weight rating in excess of 8,000 pounds; (ii) that are
580	580	10 subject to the commercial distribution fee imposed under
581	581	11 Section 3-815.1 of the Illinois Vehicle Code; and (iii) that
582	582	12 are primarily used for commercial purposes. Through June 30,
583	583	13 2005, this exemption applies to repair and replacement parts
584	584	14 added after the initial purchase of such a motor vehicle if
585	585	15 that motor vehicle is used in a manner that would qualify for
586	586	16 the rolling stock exemption otherwise provided for in this
587	587	17 Act. For purposes of this paragraph, the term "used for
588	588	18 commercial purposes" means the transportation of persons or
589	589	19 property in furtherance of any commercial or industrial
590	590	20 enterprise, whether for-hire or not.
591	591	21 (34) Beginning January 1, 2008, tangible personal property
592	592	22 used in the construction or maintenance of a community water
593	593	23 supply, as defined under Section 3.145 of the Environmental
594	594	24 Protection Act, that is operated by a not-for-profit
595	595	25 corporation that holds a valid water supply permit issued
596	596	26 under Title IV of the Environmental Protection Act. This
597	597
598	598
599	599
600	600
601	601
602	602	HB5015 - 16 - LRB103 33725 HLH 63537 b
603	603
604	604
605	605	HB5015- 17 -LRB103 33725 HLH 63537 b HB5015 - 17 - LRB103 33725 HLH 63537 b
606	606	HB5015 - 17 - LRB103 33725 HLH 63537 b
607	607	1 paragraph is exempt from the provisions of Section 3-90.
608	608	2 (35) Beginning January 1, 2010 and continuing through
609	609	3 December 31, 2024, materials, parts, equipment, components,
610	610	4 and furnishings incorporated into or upon an aircraft as part
611	611	5 of the modification, refurbishment, completion, replacement,
612	612	6 repair, or maintenance of the aircraft. This exemption
613	613	7 includes consumable supplies used in the modification,
614	614	8 refurbishment, completion, replacement, repair, and
615	615	9 maintenance of aircraft, but excludes any materials, parts,
616	616	10 equipment, components, and consumable supplies used in the
617	617	11 modification, replacement, repair, and maintenance of aircraft
618	618	12 engines or power plants, whether such engines or power plants
619	619	13 are installed or uninstalled upon any such aircraft.
620	620	14 "Consumable supplies" include, but are not limited to,
621	621	15 adhesive, tape, sandpaper, general purpose lubricants,
622	622	16 cleaning solution, latex gloves, and protective films. This
623	623	17 exemption applies only to the use of qualifying tangible
624	624	18 personal property by persons who modify, refurbish, complete,
625	625	19 repair, replace, or maintain aircraft and who (i) hold an Air
626	626	20 Agency Certificate and are empowered to operate an approved
627	627	21 repair station by the Federal Aviation Administration, (ii)
628	628	22 have a Class IV Rating, and (iii) conduct operations in
629	629	23 accordance with Part 145 of the Federal Aviation Regulations.
630	630	24 The exemption does not include aircraft operated by a
631	631	25 commercial air carrier providing scheduled passenger air
632	632	26 service pursuant to authority issued under Part 121 or Part
633	633
634	634
635	635
636	636
637	637
638	638	HB5015 - 17 - LRB103 33725 HLH 63537 b
639	639
640	640
641	641	HB5015- 18 -LRB103 33725 HLH 63537 b HB5015 - 18 - LRB103 33725 HLH 63537 b
642	642	HB5015 - 18 - LRB103 33725 HLH 63537 b
643	643	1 129 of the Federal Aviation Regulations. The changes made to
644	644	2 this paragraph (35) by Public Act 98-534 are declarative of
645	645	3 existing law. It is the intent of the General Assembly that the
646	646	4 exemption under this paragraph (35) applies continuously from
647	647	5 January 1, 2010 through December 31, 2024; however, no claim
648	648	6 for credit or refund is allowed for taxes paid as a result of
649	649	7 the disallowance of this exemption on or after January 1, 2015
650	650	8 and prior to February 5, 2020 (the effective date of Public Act
651	651	9 101-629) this amendatory Act of the 101st General Assembly.
652	652	10 (36) Tangible personal property purchased by a
653	653	11 public-facilities corporation, as described in Section
654	654	12 11-65-10 of the Illinois Municipal Code, for purposes of
655	655	13 constructing or furnishing a municipal convention hall, but
656	656	14 only if the legal title to the municipal convention hall is
657	657	15 transferred to the municipality without any further
658	658	16 consideration by or on behalf of the municipality at the time
659	659	17 of the completion of the municipal convention hall or upon the
660	660	18 retirement or redemption of any bonds or other debt
661	661	19 instruments issued by the public-facilities corporation in
662	662	20 connection with the development of the municipal convention
663	663	21 hall. This exemption includes existing public-facilities
664	664	22 corporations as provided in Section 11-65-25 of the Illinois
665	665	23 Municipal Code. This paragraph is exempt from the provisions
666	666	24 of Section 3-90.
667	667	25 (37) Beginning January 1, 2017 and through December 31,
668	668	26 2026, menstrual pads, tampons, and menstrual cups.
669	669
670	670
671	671
672	672
673	673
674	674	HB5015 - 18 - LRB103 33725 HLH 63537 b
675	675
676	676
677	677	HB5015- 19 -LRB103 33725 HLH 63537 b HB5015 - 19 - LRB103 33725 HLH 63537 b
678	678	HB5015 - 19 - LRB103 33725 HLH 63537 b
679	679	1 (38) Merchandise that is subject to the Rental Purchase
680	680	2 Agreement Occupation and Use Tax. The purchaser must certify
681	681	3 that the item is purchased to be rented subject to a rental
682	682	4 purchase agreement, as defined in the Rental Purchase
683	683	5 Agreement Act, and provide proof of registration under the
684	684	6 Rental Purchase Agreement Occupation and Use Tax Act. This
685	685	7 paragraph is exempt from the provisions of Section 3-90.
686	686	8 (39) Tangible personal property purchased by a purchaser
687	687	9 who is exempt from the tax imposed by this Act by operation of
688	688	10 federal law. This paragraph is exempt from the provisions of
689	689	11 Section 3-90.
690	690	12 (40) Qualified tangible personal property used in the
691	691	13 construction or operation of a data center that has been
692	692	14 granted a certificate of exemption by the Department of
693	693	15 Commerce and Economic Opportunity, whether that tangible
694	694	16 personal property is purchased by the owner, operator, or
695	695	17 tenant of the data center or by a contractor or subcontractor
696	696	18 of the owner, operator, or tenant. Data centers that would
697	697	19 have qualified for a certificate of exemption prior to January
698	698	20 1, 2020 had Public Act 101-31 been in effect may apply for and
699	699	21 obtain an exemption for subsequent purchases of computer
700	700	22 equipment or enabling software purchased or leased to upgrade,
701	701	23 supplement, or replace computer equipment or enabling software
702	702	24 purchased or leased in the original investment that would have
703	703	25 qualified.
704	704	26 The Department of Commerce and Economic Opportunity shall
705	705
706	706
707	707
708	708
709	709
710	710	HB5015 - 19 - LRB103 33725 HLH 63537 b
711	711
712	712
713	713	HB5015- 20 -LRB103 33725 HLH 63537 b HB5015 - 20 - LRB103 33725 HLH 63537 b
714	714	HB5015 - 20 - LRB103 33725 HLH 63537 b
715	715	1 grant a certificate of exemption under this item (40) to
716	716	2 qualified data centers as defined by Section 605-1025 of the
717	717	3 Department of Commerce and Economic Opportunity Law of the
718	718	4 Civil Administrative Code of Illinois.
719	719	5 For the purposes of this item (40):
720	720	6 "Data center" means a building or a series of
721	721	7 buildings rehabilitated or constructed to house working
722	722	8 servers in one physical location or multiple sites within
723	723	9 the State of Illinois.
724	724	10 "Qualified tangible personal property" means:
725	725	11 electrical systems and equipment; climate control and
726	726	12 chilling equipment and systems; mechanical systems and
727	727	13 equipment; monitoring and secure systems; emergency
728	728	14 generators; hardware; computers; servers; data storage
729	729	15 devices; network connectivity equipment; racks; cabinets;
730	730	16 telecommunications cabling infrastructure; raised floor
731	731	17 systems; peripheral components or systems; software;
732	732	18 mechanical, electrical, or plumbing systems; battery
733	733	19 systems; cooling systems and towers; temperature control
734	734	20 systems; other cabling; and other data center
735	735	21 infrastructure equipment and systems necessary to operate
736	736	22 qualified tangible personal property, including fixtures;
737	737	23 and component parts of any of the foregoing, including
738	738	24 installation, maintenance, repair, refurbishment, and
739	739	25 replacement of qualified tangible personal property to
740	740	26 generate, transform, transmit, distribute, or manage
741	741
742	742
743	743
744	744
745	745
746	746	HB5015 - 20 - LRB103 33725 HLH 63537 b
747	747
748	748
749	749	HB5015- 21 -LRB103 33725 HLH 63537 b HB5015 - 21 - LRB103 33725 HLH 63537 b
750	750	HB5015 - 21 - LRB103 33725 HLH 63537 b
751	751	1 electricity necessary to operate qualified tangible
752	752	2 personal property; and all other tangible personal
753	753	3 property that is essential to the operations of a computer
754	754	4 data center. The term "qualified tangible personal
755	755	5 property" also includes building materials physically
756	756	6 incorporated in to the qualifying data center. To document
757	757	7 the exemption allowed under this Section, the retailer
758	758	8 must obtain from the purchaser a copy of the certificate
759	759	9 of eligibility issued by the Department of Commerce and
760	760	10 Economic Opportunity.
761	761	11 This item (40) is exempt from the provisions of Section
762	762	12 3-90.
763	763	13 (41) Beginning July 1, 2022, breast pumps, breast pump
764	764	14 collection and storage supplies, and breast pump kits. This
765	765	15 item (41) is exempt from the provisions of Section 3-90. As
766	766	16 used in this item (41):
767	767	17 "Breast pump" means an electrically controlled or
768	768	18 manually controlled pump device designed or marketed to be
769	769	19 used to express milk from a human breast during lactation,
770	770	20 including the pump device and any battery, AC adapter, or
771	771	21 other power supply unit that is used to power the pump
772	772	22 device and is packaged and sold with the pump device at the
773	773	23 time of sale.
774	774	24 "Breast pump collection and storage supplies" means
775	775	25 items of tangible personal property designed or marketed
776	776	26 to be used in conjunction with a breast pump to collect
777	777
778	778
779	779
780	780
781	781
782	782	HB5015 - 21 - LRB103 33725 HLH 63537 b
783	783
784	784
785	785	HB5015- 22 -LRB103 33725 HLH 63537 b HB5015 - 22 - LRB103 33725 HLH 63537 b
786	786	HB5015 - 22 - LRB103 33725 HLH 63537 b
787	787	1 milk expressed from a human breast and to store collected
788	788	2 milk until it is ready for consumption.
789	789	3 "Breast pump collection and storage supplies"
790	790	4 includes, but is not limited to: breast shields and breast
791	791	5 shield connectors; breast pump tubes and tubing adapters;
792	792	6 breast pump valves and membranes; backflow protectors and
793	793	7 backflow protector adaptors; bottles and bottle caps
794	794	8 specific to the operation of the breast pump; and breast
795	795	9 milk storage bags.
796	796	10 "Breast pump collection and storage supplies" does not
797	797	11 include: (1) bottles and bottle caps not specific to the
798	798	12 operation of the breast pump; (2) breast pump travel bags
799	799	13 and other similar carrying accessories, including ice
800	800	14 packs, labels, and other similar products; (3) breast pump
801	801	15 cleaning supplies; (4) nursing bras, bra pads, breast
802	802	16 shells, and other similar products; and (5) creams,
803	803	17 ointments, and other similar products that relieve
804	804	18 breastfeeding-related symptoms or conditions of the
805	805	19 breasts or nipples, unless sold as part of a breast pump
806	806	20 kit that is pre-packaged by the breast pump manufacturer
807	807	21 or distributor.
808	808	22 "Breast pump kit" means a kit that: (1) contains no
809	809	23 more than a breast pump, breast pump collection and
810	810	24 storage supplies, a rechargeable battery for operating the
811	811	25 breast pump, a breastmilk cooler, bottle stands, ice
812	812	26 packs, and a breast pump carrying case; and (2) is
813	813
814	814
815	815
816	816
817	817
818	818	HB5015 - 22 - LRB103 33725 HLH 63537 b
819	819
820	820
821	821	HB5015- 23 -LRB103 33725 HLH 63537 b HB5015 - 23 - LRB103 33725 HLH 63537 b
822	822	HB5015 - 23 - LRB103 33725 HLH 63537 b
823	823	1 pre-packaged as a breast pump kit by the breast pump
824	824	2 manufacturer or distributor.
825	825	3 (42) (41) Tangible personal property sold by or on behalf
826	826	4 of the State Treasurer pursuant to the Revised Uniform
827	827	5 Unclaimed Property Act. This item (42) (41) is exempt from the
828	828	6 provisions of Section 3-90.
829	829	7 (43) Qualified tangible personal property used in the
830	830	8 construction or operation of a megaproject for which a
831	831	9 certificate has been issued by the Department under Division
832	832	10 22 of Article 10 of the Property Tax Code, whether that
833	833	11 tangible personal property is purchased by the owner,
834	834	12 operator, or tenant of the megaproject or by a contractor or
835	835	13 subcontractor of the owner, operator, or tenant.
836	836	14 As used in this item (43):
837	837	15 "Facility" means a building or series of buildings.
838	838	16 "Megaproject" means a facility that is rehabilitated or
839	839	17 constructed as described in Division 22 of Article 10 of the
840	840	18 Property Tax Code.
841	841	19 "Qualified tangible personal property" means: electrical
842	842	20 systems and equipment; climate control and chilling equipment
843	843	21 and systems; mechanical systems and equipment; monitoring and
844	844	22 secure systems; emergency generators; hardware; computers;
845	845	23 servers; data storage devices; network connectivity equipment;
846	846	24 racks; cabinets; telecommunications cabling infrastructure;
847	847	25 raised floor systems; peripheral components or systems;
848	848	26 software; mechanical, electrical, or plumbing systems; battery
849	849
850	850
851	851
852	852
853	853
854	854	HB5015 - 23 - LRB103 33725 HLH 63537 b
855	855
856	856
857	857	HB5015- 24 -LRB103 33725 HLH 63537 b HB5015 - 24 - LRB103 33725 HLH 63537 b
858	858	HB5015 - 24 - LRB103 33725 HLH 63537 b
859	859	1 systems; cooling systems and towers; temperature control
860	860	2 systems; other cabling; and other data center infrastructure
861	861	3 equipment and systems necessary to operate qualified tangible
862	862	4 personal property, including fixtures; and component parts of
863	863	5 those items, including installation, maintenance, repair,
864	864	6 refurbishment, and replacement of qualified tangible personal
865	865	7 property to generate, transform, transmit, distribute, or
866	866	8 manage electricity necessary to operate qualified tangible
867	867	9 personal property; and all other tangible personal property
868	868	10 that is essential to the operations of a megaproject. The term
869	869	11 "qualified tangible personal property" also includes building
870	870	12 materials to be incorporated into the megaproject. To document
871	871	13 the exemption allowed under this Section, the retailer,
872	872	14 contractor or subcontractor or supplier must obtain from the
873	873	15 purchaser a copy of the certificate issued by the Department
874	874	16 of Revenue for the megaproject as described and defined in
875	875	17 Division 22 of Article 10 of the Property Tax Code.
876	876	18 This item (43) is exempt from the provisions of Section
877	877	19 3-90.
878	878	20 (Source: P.A. 101-9, eff. 6-5-19; 101-31, eff. 6-28-19;
879	879	21 101-81, eff. 7-12-19; 101-629, eff. 2-5-20; 102-16, eff.
880	880	22 6-17-21; 102-700, Article 70, Section 70-5, eff. 4-19-22;
881	881	23 102-700, Article 75, Section 75-5, eff. 4-19-22; 102-1026,
882	882	24 eff. 5-27-22; revised 8-1-22.)
883	883	25 Section 10. The Service Use Tax Act is amended by changing
884	884
885	885
886	886
887	887
888	888
889	889	HB5015 - 24 - LRB103 33725 HLH 63537 b
890	890
891	891
892	892	HB5015- 25 -LRB103 33725 HLH 63537 b HB5015 - 25 - LRB103 33725 HLH 63537 b
893	893	HB5015 - 25 - LRB103 33725 HLH 63537 b
894	894	1 Section 3-5 as follows:
895	895	2 (35 ILCS 110/3-5)
896	896	3 Sec. 3-5. Exemptions. Use of the following tangible
897	897	4 personal property is exempt from the tax imposed by this Act:
898	898	5 (1) Personal property purchased from a corporation,
899	899	6 society, association, foundation, institution, or
900	900	7 organization, other than a limited liability company, that is
901	901	8 organized and operated as a not-for-profit service enterprise
902	902	9 for the benefit of persons 65 years of age or older if the
903	903	10 personal property was not purchased by the enterprise for the
904	904	11 purpose of resale by the enterprise.
905	905	12 (2) Personal property purchased by a non-profit Illinois
906	906	13 county fair association for use in conducting, operating, or
907	907	14 promoting the county fair.
908	908	15 (3) Personal property purchased by a not-for-profit arts
909	909	16 or cultural organization that establishes, by proof required
910	910	17 by the Department by rule, that it has received an exemption
911	911	18 under Section 501(c)(3) of the Internal Revenue Code and that
912	912	19 is organized and operated primarily for the presentation or
913	913	20 support of arts or cultural programming, activities, or
914	914	21 services. These organizations include, but are not limited to,
915	915	22 music and dramatic arts organizations such as symphony
916	916	23 orchestras and theatrical groups, arts and cultural service
917	917	24 organizations, local arts councils, visual arts organizations,
918	918	25 and media arts organizations. On and after July 1, 2001 (the
919	919
920	920
921	921
922	922
923	923
924	924	HB5015 - 25 - LRB103 33725 HLH 63537 b
925	925
926	926
927	927	HB5015- 26 -LRB103 33725 HLH 63537 b HB5015 - 26 - LRB103 33725 HLH 63537 b
928	928	HB5015 - 26 - LRB103 33725 HLH 63537 b
929	929	1 effective date of Public Act 92-35), however, an entity
930	930	2 otherwise eligible for this exemption shall not make tax-free
931	931	3 purchases unless it has an active identification number issued
932	932	4 by the Department.
933	933	5 (4) Legal tender, currency, medallions, or gold or silver
934	934	6 coinage issued by the State of Illinois, the government of the
935	935	7 United States of America, or the government of any foreign
936	936	8 country, and bullion.
937	937	9 (5) Until July 1, 2003 and beginning again on September 1,
938	938	10 2004 through August 30, 2014, graphic arts machinery and
939	939	11 equipment, including repair and replacement parts, both new
940	940	12 and used, and including that manufactured on special order or
941	941	13 purchased for lease, certified by the purchaser to be used
942	942	14 primarily for graphic arts production. Equipment includes
943	943	15 chemicals or chemicals acting as catalysts but only if the
944	944	16 chemicals or chemicals acting as catalysts effect a direct and
945	945	17 immediate change upon a graphic arts product. Beginning on
946	946	18 July 1, 2017, graphic arts machinery and equipment is included
947	947	19 in the manufacturing and assembling machinery and equipment
948	948	20 exemption under Section 2 of this Act.
949	949	21 (6) Personal property purchased from a teacher-sponsored
950	950	22 student organization affiliated with an elementary or
951	951	23 secondary school located in Illinois.
952	952	24 (7) Farm machinery and equipment, both new and used,
953	953	25 including that manufactured on special order, certified by the
954	954	26 purchaser to be used primarily for production agriculture or
955	955
956	956
957	957
958	958
959	959
960	960	HB5015 - 26 - LRB103 33725 HLH 63537 b
961	961
962	962
963	963	HB5015- 27 -LRB103 33725 HLH 63537 b HB5015 - 27 - LRB103 33725 HLH 63537 b
964	964	HB5015 - 27 - LRB103 33725 HLH 63537 b
965	965	1 State or federal agricultural programs, including individual
966	966	2 replacement parts for the machinery and equipment, including
967	967	3 machinery and equipment purchased for lease, and including
968	968	4 implements of husbandry defined in Section 1-130 of the
969	969	5 Illinois Vehicle Code, farm machinery and agricultural
970	970	6 chemical and fertilizer spreaders, and nurse wagons required
971	971	7 to be registered under Section 3-809 of the Illinois Vehicle
972	972	8 Code, but excluding other motor vehicles required to be
973	973	9 registered under the Illinois Vehicle Code. Horticultural
974	974	10 polyhouses or hoop houses used for propagating, growing, or
975	975	11 overwintering plants shall be considered farm machinery and
976	976	12 equipment under this item (7). Agricultural chemical tender
977	977	13 tanks and dry boxes shall include units sold separately from a
978	978	14 motor vehicle required to be licensed and units sold mounted
979	979	15 on a motor vehicle required to be licensed if the selling price
980	980	16 of the tender is separately stated.
981	981	17 Farm machinery and equipment shall include precision
982	982	18 farming equipment that is installed or purchased to be
983	983	19 installed on farm machinery and equipment including, but not
984	984	20 limited to, tractors, harvesters, sprayers, planters, seeders,
985	985	21 or spreaders. Precision farming equipment includes, but is not
986	986	22 limited to, soil testing sensors, computers, monitors,
987	987	23 software, global positioning and mapping systems, and other
988	988	24 such equipment.
989	989	25 Farm machinery and equipment also includes computers,
990	990	26 sensors, software, and related equipment used primarily in the
991	991
992	992
993	993
994	994
995	995
996	996	HB5015 - 27 - LRB103 33725 HLH 63537 b
997	997
998	998
999	999	HB5015- 28 -LRB103 33725 HLH 63537 b HB5015 - 28 - LRB103 33725 HLH 63537 b
1000	1000	HB5015 - 28 - LRB103 33725 HLH 63537 b
1001	1001	1 computer-assisted operation of production agriculture
1002	1002	2 facilities, equipment, and activities such as, but not limited
1003	1003	3 to, the collection, monitoring, and correlation of animal and
1004	1004	4 crop data for the purpose of formulating animal diets and
1005	1005	5 agricultural chemicals. This item (7) is exempt from the
1006	1006	6 provisions of Section 3-75.
1007	1007	7 (8) Until June 30, 2013, fuel and petroleum products sold
1008	1008	8 to or used by an air common carrier, certified by the carrier
1009	1009	9 to be used for consumption, shipment, or storage in the
1010	1010	10 conduct of its business as an air common carrier, for a flight
1011	1011	11 destined for or returning from a location or locations outside
1012	1012	12 the United States without regard to previous or subsequent
1013	1013	13 domestic stopovers.
1014	1014	14 Beginning July 1, 2013, fuel and petroleum products sold
1015	1015	15 to or used by an air carrier, certified by the carrier to be
1016	1016	16 used for consumption, shipment, or storage in the conduct of
1017	1017	17 its business as an air common carrier, for a flight that (i) is
1018	1018	18 engaged in foreign trade or is engaged in trade between the
1019	1019	19 United States and any of its possessions and (ii) transports
1020	1020	20 at least one individual or package for hire from the city of
1021	1021	21 origination to the city of final destination on the same
1022	1022	22 aircraft, without regard to a change in the flight number of
1023	1023	23 that aircraft.
1024	1024	24 (9) Proceeds of mandatory service charges separately
1025	1025	25 stated on customers' bills for the purchase and consumption of
1026	1026	26 food and beverages acquired as an incident to the purchase of a
1027	1027
1028	1028
1029	1029
1030	1030
1031	1031
1032	1032	HB5015 - 28 - LRB103 33725 HLH 63537 b
1033	1033
1034	1034
1035	1035	HB5015- 29 -LRB103 33725 HLH 63537 b HB5015 - 29 - LRB103 33725 HLH 63537 b
1036	1036	HB5015 - 29 - LRB103 33725 HLH 63537 b
1037	1037	1 service from a serviceman, to the extent that the proceeds of
1038	1038	2 the service charge are in fact turned over as tips or as a
1039	1039	3 substitute for tips to the employees who participate directly
1040	1040	4 in preparing, serving, hosting or cleaning up the food or
1041	1041	5 beverage function with respect to which the service charge is
1042	1042	6 imposed.
1043	1043	7 (10) Until July 1, 2003, oil field exploration, drilling,
1044	1044	8 and production equipment, including (i) rigs and parts of
1045	1045	9 rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)
1046	1046	10 pipe and tubular goods, including casing and drill strings,
1047	1047	11 (iii) pumps and pump-jack units, (iv) storage tanks and flow
1048	1048	12 lines, (v) any individual replacement part for oil field
1049	1049	13 exploration, drilling, and production equipment, and (vi)
1050	1050	14 machinery and equipment purchased for lease; but excluding
1051	1051	15 motor vehicles required to be registered under the Illinois
1052	1052	16 Vehicle Code.
1053	1053	17 (11) Proceeds from the sale of photoprocessing machinery
1054	1054	18 and equipment, including repair and replacement parts, both
1055	1055	19 new and used, including that manufactured on special order,
1056	1056	20 certified by the purchaser to be used primarily for
1057	1057	21 photoprocessing, and including photoprocessing machinery and
1058	1058	22 equipment purchased for lease.
1059	1059	23 (12) Until July 1, 2028, coal and aggregate exploration,
1060	1060	24 mining, off-highway hauling, processing, maintenance, and
1061	1061	25 reclamation equipment, including replacement parts and
1062	1062	26 equipment, and including equipment purchased for lease, but
1063	1063
1064	1064
1065	1065
1066	1066
1067	1067
1068	1068	HB5015 - 29 - LRB103 33725 HLH 63537 b
1069	1069
1070	1070
1071	1071	HB5015- 30 -LRB103 33725 HLH 63537 b HB5015 - 30 - LRB103 33725 HLH 63537 b
1072	1072	HB5015 - 30 - LRB103 33725 HLH 63537 b
1073	1073	1 excluding motor vehicles required to be registered under the
1074	1074	2 Illinois Vehicle Code. The changes made to this Section by
1075	1075	3 Public Act 97-767 apply on and after July 1, 2003, but no claim
1076	1076	4 for credit or refund is allowed on or after August 16, 2013
1077	1077	5 (the effective date of Public Act 98-456) for such taxes paid
1078	1078	6 during the period beginning July 1, 2003 and ending on August
1079	1079	7 16, 2013 (the effective date of Public Act 98-456).
1080	1080	8 (13) Semen used for artificial insemination of livestock
1081	1081	9 for direct agricultural production.
1082	1082	10 (14) Horses, or interests in horses, registered with and
1083	1083	11 meeting the requirements of any of the Arabian Horse Club
1084	1084	12 Registry of America, Appaloosa Horse Club, American Quarter
1085	1085	13 Horse Association, United States Trotting Association, or
1086	1086	14 Jockey Club, as appropriate, used for purposes of breeding or
1087	1087	15 racing for prizes. This item (14) is exempt from the
1088	1088	16 provisions of Section 3-75, and the exemption provided for
1089	1089	17 under this item (14) applies for all periods beginning May 30,
1090	1090	18 1995, but no claim for credit or refund is allowed on or after
1091	1091	19 January 1, 2008 (the effective date of Public Act 95-88) for
1092	1092	20 such taxes paid during the period beginning May 30, 2000 and
1093	1093	21 ending on January 1, 2008 (the effective date of Public Act
1094	1094	22 95-88).
1095	1095	23 (15) Computers and communications equipment utilized for
1096	1096	24 any hospital purpose and equipment used in the diagnosis,
1097	1097	25 analysis, or treatment of hospital patients purchased by a
1098	1098	26 lessor who leases the equipment, under a lease of one year or
1099	1099
1100	1100
1101	1101
1102	1102
1103	1103
1104	1104	HB5015 - 30 - LRB103 33725 HLH 63537 b
1105	1105
1106	1106
1107	1107	HB5015- 31 -LRB103 33725 HLH 63537 b HB5015 - 31 - LRB103 33725 HLH 63537 b
1108	1108	HB5015 - 31 - LRB103 33725 HLH 63537 b
1109	1109	1 longer executed or in effect at the time the lessor would
1110	1110	2 otherwise be subject to the tax imposed by this Act, to a
1111	1111	3 hospital that has been issued an active tax exemption
1112	1112	4 identification number by the Department under Section 1g of
1113	1113	5 the Retailers' Occupation Tax Act. If the equipment is leased
1114	1114	6 in a manner that does not qualify for this exemption or is used
1115	1115	7 in any other non-exempt manner, the lessor shall be liable for
1116	1116	8 the tax imposed under this Act or the Use Tax Act, as the case
1117	1117	9 may be, based on the fair market value of the property at the
1118	1118	10 time the non-qualifying use occurs. No lessor shall collect or
1119	1119	11 attempt to collect an amount (however designated) that
1120	1120	12 purports to reimburse that lessor for the tax imposed by this
1121	1121	13 Act or the Use Tax Act, as the case may be, if the tax has not
1122	1122	14 been paid by the lessor. If a lessor improperly collects any
1123	1123	15 such amount from the lessee, the lessee shall have a legal
1124	1124	16 right to claim a refund of that amount from the lessor. If,
1125	1125	17 however, that amount is not refunded to the lessee for any
1126	1126	18 reason, the lessor is liable to pay that amount to the
1127	1127	19 Department.
1128	1128	20 (16) Personal property purchased by a lessor who leases
1129	1129	21 the property, under a lease of one year or longer executed or
1130	1130	22 in effect at the time the lessor would otherwise be subject to
1131	1131	23 the tax imposed by this Act, to a governmental body that has
1132	1132	24 been issued an active tax exemption identification number by
1133	1133	25 the Department under Section 1g of the Retailers' Occupation
1134	1134	26 Tax Act. If the property is leased in a manner that does not
1135	1135
1136	1136
1137	1137
1138	1138
1139	1139
1140	1140	HB5015 - 31 - LRB103 33725 HLH 63537 b
1141	1141
1142	1142
1143	1143	HB5015- 32 -LRB103 33725 HLH 63537 b HB5015 - 32 - LRB103 33725 HLH 63537 b
1144	1144	HB5015 - 32 - LRB103 33725 HLH 63537 b
1145	1145	1 qualify for this exemption or is used in any other non-exempt
1146	1146	2 manner, the lessor shall be liable for the tax imposed under
1147	1147	3 this Act or the Use Tax Act, as the case may be, based on the
1148	1148	4 fair market value of the property at the time the
1149	1149	5 non-qualifying use occurs. No lessor shall collect or attempt
1150	1150	6 to collect an amount (however designated) that purports to
1151	1151	7 reimburse that lessor for the tax imposed by this Act or the
1152	1152	8 Use Tax Act, as the case may be, if the tax has not been paid
1153	1153	9 by the lessor. If a lessor improperly collects any such amount
1154	1154	10 from the lessee, the lessee shall have a legal right to claim a
1155	1155	11 refund of that amount from the lessor. If, however, that
1156	1156	12 amount is not refunded to the lessee for any reason, the lessor
1157	1157	13 is liable to pay that amount to the Department.
1158	1158	14 (17) Beginning with taxable years ending on or after
1159	1159	15 December 31, 1995 and ending with taxable years ending on or
1160	1160	16 before December 31, 2004, personal property that is donated
1161	1161	17 for disaster relief to be used in a State or federally declared
1162	1162	18 disaster area in Illinois or bordering Illinois by a
1163	1163	19 manufacturer or retailer that is registered in this State to a
1164	1164	20 corporation, society, association, foundation, or institution
1165	1165	21 that has been issued a sales tax exemption identification
1166	1166	22 number by the Department that assists victims of the disaster
1167	1167	23 who reside within the declared disaster area.
1168	1168	24 (18) Beginning with taxable years ending on or after
1169	1169	25 December 31, 1995 and ending with taxable years ending on or
1170	1170	26 before December 31, 2004, personal property that is used in
1171	1171
1172	1172
1173	1173
1174	1174
1175	1175
1176	1176	HB5015 - 32 - LRB103 33725 HLH 63537 b
1177	1177
1178	1178
1179	1179	HB5015- 33 -LRB103 33725 HLH 63537 b HB5015 - 33 - LRB103 33725 HLH 63537 b
1180	1180	HB5015 - 33 - LRB103 33725 HLH 63537 b
1181	1181	1 the performance of infrastructure repairs in this State,
1182	1182	2 including but not limited to municipal roads and streets,
1183	1183	3 access roads, bridges, sidewalks, waste disposal systems,
1184	1184	4 water and sewer line extensions, water distribution and
1185	1185	5 purification facilities, storm water drainage and retention
1186	1186	6 facilities, and sewage treatment facilities, resulting from a
1187	1187	7 State or federally declared disaster in Illinois or bordering
1188	1188	8 Illinois when such repairs are initiated on facilities located
1189	1189	9 in the declared disaster area within 6 months after the
1190	1190	10 disaster.
1191	1191	11 (19) Beginning July 1, 1999, game or game birds purchased
1192	1192	12 at a "game breeding and hunting preserve area" as that term is
1193	1193	13 used in the Wildlife Code. This paragraph is exempt from the
1194	1194	14 provisions of Section 3-75.
1195	1195	15 (20) A motor vehicle, as that term is defined in Section
1196	1196	16 1-146 of the Illinois Vehicle Code, that is donated to a
1197	1197	17 corporation, limited liability company, society, association,
1198	1198	18 foundation, or institution that is determined by the
1199	1199	19 Department to be organized and operated exclusively for
1200	1200	20 educational purposes. For purposes of this exemption, "a
1201	1201	21 corporation, limited liability company, society, association,
1202	1202	22 foundation, or institution organized and operated exclusively
1203	1203	23 for educational purposes" means all tax-supported public
1204	1204	24 schools, private schools that offer systematic instruction in
1205	1205	25 useful branches of learning by methods common to public
1206	1206	26 schools and that compare favorably in their scope and
1207	1207
1208	1208
1209	1209
1210	1210
1211	1211
1212	1212	HB5015 - 33 - LRB103 33725 HLH 63537 b
1213	1213
1214	1214
1215	1215	HB5015- 34 -LRB103 33725 HLH 63537 b HB5015 - 34 - LRB103 33725 HLH 63537 b
1216	1216	HB5015 - 34 - LRB103 33725 HLH 63537 b
1217	1217	1 intensity with the course of study presented in tax-supported
1218	1218	2 schools, and vocational or technical schools or institutes
1219	1219	3 organized and operated exclusively to provide a course of
1220	1220	4 study of not less than 6 weeks duration and designed to prepare
1221	1221	5 individuals to follow a trade or to pursue a manual,
1222	1222	6 technical, mechanical, industrial, business, or commercial
1223	1223	7 occupation.
1224	1224	8 (21) Beginning January 1, 2000, personal property,
1225	1225	9 including food, purchased through fundraising events for the
1226	1226	10 benefit of a public or private elementary or secondary school,
1227	1227	11 a group of those schools, or one or more school districts if
1228	1228	12 the events are sponsored by an entity recognized by the school
1229	1229	13 district that consists primarily of volunteers and includes
1230	1230	14 parents and teachers of the school children. This paragraph
1231	1231	15 does not apply to fundraising events (i) for the benefit of
1232	1232	16 private home instruction or (ii) for which the fundraising
1233	1233	17 entity purchases the personal property sold at the events from
1234	1234	18 another individual or entity that sold the property for the
1235	1235	19 purpose of resale by the fundraising entity and that profits
1236	1236	20 from the sale to the fundraising entity. This paragraph is
1237	1237	21 exempt from the provisions of Section 3-75.
1238	1238	22 (22) Beginning January 1, 2000 and through December 31,
1239	1239	23 2001, new or used automatic vending machines that prepare and
1240	1240	24 serve hot food and beverages, including coffee, soup, and
1241	1241	25 other items, and replacement parts for these machines.
1242	1242	26 Beginning January 1, 2002 and through June 30, 2003, machines
1243	1243
1244	1244
1245	1245
1246	1246
1247	1247
1248	1248	HB5015 - 34 - LRB103 33725 HLH 63537 b
1249	1249
1250	1250
1251	1251	HB5015- 35 -LRB103 33725 HLH 63537 b HB5015 - 35 - LRB103 33725 HLH 63537 b
1252	1252	HB5015 - 35 - LRB103 33725 HLH 63537 b
1253	1253	1 and parts for machines used in commercial, coin-operated
1254	1254	2 amusement and vending business if a use or occupation tax is
1255	1255	3 paid on the gross receipts derived from the use of the
1256	1256	4 commercial, coin-operated amusement and vending machines. This
1257	1257	5 paragraph is exempt from the provisions of Section 3-75.
1258	1258	6 (23) Beginning August 23, 2001 and through June 30, 2016,
1259	1259	7 food for human consumption that is to be consumed off the
1260	1260	8 premises where it is sold (other than alcoholic beverages,
1261	1261	9 soft drinks, and food that has been prepared for immediate
1262	1262	10 consumption) and prescription and nonprescription medicines,
1263	1263	11 drugs, medical appliances, and insulin, urine testing
1264	1264	12 materials, syringes, and needles used by diabetics, for human
1265	1265	13 use, when purchased for use by a person receiving medical
1266	1266	14 assistance under Article V of the Illinois Public Aid Code who
1267	1267	15 resides in a licensed long-term care facility, as defined in
1268	1268	16 the Nursing Home Care Act, or in a licensed facility as defined
1269	1269	17 in the ID/DD Community Care Act, the MC/DD Act, or the
1270	1270	18 Specialized Mental Health Rehabilitation Act of 2013.
1271	1271	19 (24) Beginning on August 2, 2001 (the effective date of
1272	1272	20 Public Act 92-227), computers and communications equipment
1273	1273	21 utilized for any hospital purpose and equipment used in the
1274	1274	22 diagnosis, analysis, or treatment of hospital patients
1275	1275	23 purchased by a lessor who leases the equipment, under a lease
1276	1276	24 of one year or longer executed or in effect at the time the
1277	1277	25 lessor would otherwise be subject to the tax imposed by this
1278	1278	26 Act, to a hospital that has been issued an active tax exemption
1279	1279
1280	1280
1281	1281
1282	1282
1283	1283
1284	1284	HB5015 - 35 - LRB103 33725 HLH 63537 b
1285	1285
1286	1286
1287	1287	HB5015- 36 -LRB103 33725 HLH 63537 b HB5015 - 36 - LRB103 33725 HLH 63537 b
1288	1288	HB5015 - 36 - LRB103 33725 HLH 63537 b
1289	1289	1 identification number by the Department under Section 1g of
1290	1290	2 the Retailers' Occupation Tax Act. If the equipment is leased
1291	1291	3 in a manner that does not qualify for this exemption or is used
1292	1292	4 in any other nonexempt manner, the lessor shall be liable for
1293	1293	5 the tax imposed under this Act or the Use Tax Act, as the case
1294	1294	6 may be, based on the fair market value of the property at the
1295	1295	7 time the nonqualifying use occurs. No lessor shall collect or
1296	1296	8 attempt to collect an amount (however designated) that
1297	1297	9 purports to reimburse that lessor for the tax imposed by this
1298	1298	10 Act or the Use Tax Act, as the case may be, if the tax has not
1299	1299	11 been paid by the lessor. If a lessor improperly collects any
1300	1300	12 such amount from the lessee, the lessee shall have a legal
1301	1301	13 right to claim a refund of that amount from the lessor. If,
1302	1302	14 however, that amount is not refunded to the lessee for any
1303	1303	15 reason, the lessor is liable to pay that amount to the
1304	1304	16 Department. This paragraph is exempt from the provisions of
1305	1305	17 Section 3-75.
1306	1306	18 (25) Beginning on August 2, 2001 (the effective date of
1307	1307	19 Public Act 92-227), personal property purchased by a lessor
1308	1308	20 who leases the property, under a lease of one year or longer
1309	1309	21 executed or in effect at the time the lessor would otherwise be
1310	1310	22 subject to the tax imposed by this Act, to a governmental body
1311	1311	23 that has been issued an active tax exemption identification
1312	1312	24 number by the Department under Section 1g of the Retailers'
1313	1313	25 Occupation Tax Act. If the property is leased in a manner that
1314	1314	26 does not qualify for this exemption or is used in any other
1315	1315
1316	1316
1317	1317
1318	1318
1319	1319
1320	1320	HB5015 - 36 - LRB103 33725 HLH 63537 b
1321	1321
1322	1322
1323	1323	HB5015- 37 -LRB103 33725 HLH 63537 b HB5015 - 37 - LRB103 33725 HLH 63537 b
1324	1324	HB5015 - 37 - LRB103 33725 HLH 63537 b
1325	1325	1 nonexempt manner, the lessor shall be liable for the tax
1326	1326	2 imposed under this Act or the Use Tax Act, as the case may be,
1327	1327	3 based on the fair market value of the property at the time the
1328	1328	4 nonqualifying use occurs. No lessor shall collect or attempt
1329	1329	5 to collect an amount (however designated) that purports to
1330	1330	6 reimburse that lessor for the tax imposed by this Act or the
1331	1331	7 Use Tax Act, as the case may be, if the tax has not been paid
1332	1332	8 by the lessor. If a lessor improperly collects any such amount
1333	1333	9 from the lessee, the lessee shall have a legal right to claim a
1334	1334	10 refund of that amount from the lessor. If, however, that
1335	1335	11 amount is not refunded to the lessee for any reason, the lessor
1336	1336	12 is liable to pay that amount to the Department. This paragraph
1337	1337	13 is exempt from the provisions of Section 3-75.
1338	1338	14 (26) Beginning January 1, 2008, tangible personal property
1339	1339	15 used in the construction or maintenance of a community water
1340	1340	16 supply, as defined under Section 3.145 of the Environmental
1341	1341	17 Protection Act, that is operated by a not-for-profit
1342	1342	18 corporation that holds a valid water supply permit issued
1343	1343	19 under Title IV of the Environmental Protection Act. This
1344	1344	20 paragraph is exempt from the provisions of Section 3-75.
1345	1345	21 (27) Beginning January 1, 2010 and continuing through
1346	1346	22 December 31, 2024, materials, parts, equipment, components,
1347	1347	23 and furnishings incorporated into or upon an aircraft as part
1348	1348	24 of the modification, refurbishment, completion, replacement,
1349	1349	25 repair, or maintenance of the aircraft. This exemption
1350	1350	26 includes consumable supplies used in the modification,
1351	1351
1352	1352
1353	1353
1354	1354
1355	1355
1356	1356	HB5015 - 37 - LRB103 33725 HLH 63537 b
1357	1357
1358	1358
1359	1359	HB5015- 38 -LRB103 33725 HLH 63537 b HB5015 - 38 - LRB103 33725 HLH 63537 b
1360	1360	HB5015 - 38 - LRB103 33725 HLH 63537 b
1361	1361	1 refurbishment, completion, replacement, repair, and
1362	1362	2 maintenance of aircraft, but excludes any materials, parts,
1363	1363	3 equipment, components, and consumable supplies used in the
1364	1364	4 modification, replacement, repair, and maintenance of aircraft
1365	1365	5 engines or power plants, whether such engines or power plants
1366	1366	6 are installed or uninstalled upon any such aircraft.
1367	1367	7 "Consumable supplies" include, but are not limited to,
1368	1368	8 adhesive, tape, sandpaper, general purpose lubricants,
1369	1369	9 cleaning solution, latex gloves, and protective films. This
1370	1370	10 exemption applies only to the use of qualifying tangible
1371	1371	11 personal property transferred incident to the modification,
1372	1372	12 refurbishment, completion, replacement, repair, or maintenance
1373	1373	13 of aircraft by persons who (i) hold an Air Agency Certificate
1374	1374	14 and are empowered to operate an approved repair station by the
1375	1375	15 Federal Aviation Administration, (ii) have a Class IV Rating,
1376	1376	16 and (iii) conduct operations in accordance with Part 145 of
1377	1377	17 the Federal Aviation Regulations. The exemption does not
1378	1378	18 include aircraft operated by a commercial air carrier
1379	1379	19 providing scheduled passenger air service pursuant to
1380	1380	20 authority issued under Part 121 or Part 129 of the Federal
1381	1381	21 Aviation Regulations. The changes made to this paragraph (27)
1382	1382	22 by Public Act 98-534 are declarative of existing law. It is the
1383	1383	23 intent of the General Assembly that the exemption under this
1384	1384	24 paragraph (27) applies continuously from January 1, 2010
1385	1385	25 through December 31, 2024; however, no claim for credit or
1386	1386	26 refund is allowed for taxes paid as a result of the
1387	1387
1388	1388
1389	1389
1390	1390
1391	1391
1392	1392	HB5015 - 38 - LRB103 33725 HLH 63537 b
1393	1393
1394	1394
1395	1395	HB5015- 39 -LRB103 33725 HLH 63537 b HB5015 - 39 - LRB103 33725 HLH 63537 b
1396	1396	HB5015 - 39 - LRB103 33725 HLH 63537 b
1397	1397	1 disallowance of this exemption on or after January 1, 2015 and
1398	1398	2 prior to February 5, 2020 (the effective date of Public Act
1399	1399	3 101-629) this amendatory Act of the 101st General Assembly.
1400	1400	4 (28) Tangible personal property purchased by a
1401	1401	5 public-facilities corporation, as described in Section
1402	1402	6 11-65-10 of the Illinois Municipal Code, for purposes of
1403	1403	7 constructing or furnishing a municipal convention hall, but
1404	1404	8 only if the legal title to the municipal convention hall is
1405	1405	9 transferred to the municipality without any further
1406	1406	10 consideration by or on behalf of the municipality at the time
1407	1407	11 of the completion of the municipal convention hall or upon the
1408	1408	12 retirement or redemption of any bonds or other debt
1409	1409	13 instruments issued by the public-facilities corporation in
1410	1410	14 connection with the development of the municipal convention
1411	1411	15 hall. This exemption includes existing public-facilities
1412	1412	16 corporations as provided in Section 11-65-25 of the Illinois
1413	1413	17 Municipal Code. This paragraph is exempt from the provisions
1414	1414	18 of Section 3-75.
1415	1415	19 (29) Beginning January 1, 2017 and through December 31,
1416	1416	20 2026, menstrual pads, tampons, and menstrual cups.
1417	1417	21 (30) Tangible personal property transferred to a purchaser
1418	1418	22 who is exempt from the tax imposed by this Act by operation of
1419	1419	23 federal law. This paragraph is exempt from the provisions of
1420	1420	24 Section 3-75.
1421	1421	25 (31) Qualified tangible personal property used in the
1422	1422	26 construction or operation of a data center that has been
1423	1423
1424	1424
1425	1425
1426	1426
1427	1427
1428	1428	HB5015 - 39 - LRB103 33725 HLH 63537 b
1429	1429
1430	1430
1431	1431	HB5015- 40 -LRB103 33725 HLH 63537 b HB5015 - 40 - LRB103 33725 HLH 63537 b
1432	1432	HB5015 - 40 - LRB103 33725 HLH 63537 b
1433	1433	1 granted a certificate of exemption by the Department of
1434	1434	2 Commerce and Economic Opportunity, whether that tangible
1435	1435	3 personal property is purchased by the owner, operator, or
1436	1436	4 tenant of the data center or by a contractor or subcontractor
1437	1437	5 of the owner, operator, or tenant. Data centers that would
1438	1438	6 have qualified for a certificate of exemption prior to January
1439	1439	7 1, 2020 had Public Act 101-31 this amendatory Act of the 101st
1440	1440	8 General Assembly been in effect, may apply for and obtain an
1441	1441	9 exemption for subsequent purchases of computer equipment or
1442	1442	10 enabling software purchased or leased to upgrade, supplement,
1443	1443	11 or replace computer equipment or enabling software purchased
1444	1444	12 or leased in the original investment that would have
1445	1445	13 qualified.
1446	1446	14 The Department of Commerce and Economic Opportunity shall
1447	1447	15 grant a certificate of exemption under this item (31) to
1448	1448	16 qualified data centers as defined by Section 605-1025 of the
1449	1449	17 Department of Commerce and Economic Opportunity Law of the
1450	1450	18 Civil Administrative Code of Illinois.
1451	1451	19 For the purposes of this item (31):
1452	1452	20 "Data center" means a building or a series of
1453	1453	21 buildings rehabilitated or constructed to house working
1454	1454	22 servers in one physical location or multiple sites within
1455	1455	23 the State of Illinois.
1456	1456	24 "Qualified tangible personal property" means:
1457	1457	25 electrical systems and equipment; climate control and
1458	1458	26 chilling equipment and systems; mechanical systems and
1459	1459
1460	1460
1461	1461
1462	1462
1463	1463
1464	1464	HB5015 - 40 - LRB103 33725 HLH 63537 b
1465	1465
1466	1466
1467	1467	HB5015- 41 -LRB103 33725 HLH 63537 b HB5015 - 41 - LRB103 33725 HLH 63537 b
1468	1468	HB5015 - 41 - LRB103 33725 HLH 63537 b
1469	1469	1 equipment; monitoring and secure systems; emergency
1470	1470	2 generators; hardware; computers; servers; data storage
1471	1471	3 devices; network connectivity equipment; racks; cabinets;
1472	1472	4 telecommunications cabling infrastructure; raised floor
1473	1473	5 systems; peripheral components or systems; software;
1474	1474	6 mechanical, electrical, or plumbing systems; battery
1475	1475	7 systems; cooling systems and towers; temperature control
1476	1476	8 systems; other cabling; and other data center
1477	1477	9 infrastructure equipment and systems necessary to operate
1478	1478	10 qualified tangible personal property, including fixtures;
1479	1479	11 and component parts of any of the foregoing, including
1480	1480	12 installation, maintenance, repair, refurbishment, and
1481	1481	13 replacement of qualified tangible personal property to
1482	1482	14 generate, transform, transmit, distribute, or manage
1483	1483	15 electricity necessary to operate qualified tangible
1484	1484	16 personal property; and all other tangible personal
1485	1485	17 property that is essential to the operations of a computer
1486	1486	18 data center. The term "qualified tangible personal
1487	1487	19 property" also includes building materials physically
1488	1488	20 incorporated in to the qualifying data center. To document
1489	1489	21 the exemption allowed under this Section, the retailer
1490	1490	22 must obtain from the purchaser a copy of the certificate
1491	1491	23 of eligibility issued by the Department of Commerce and
1492	1492	24 Economic Opportunity.
1493	1493	25 This item (31) is exempt from the provisions of Section
1494	1494	26 3-75.
1495	1495
1496	1496
1497	1497
1498	1498
1499	1499
1500	1500	HB5015 - 41 - LRB103 33725 HLH 63537 b
1501	1501
1502	1502
1503	1503	HB5015- 42 -LRB103 33725 HLH 63537 b HB5015 - 42 - LRB103 33725 HLH 63537 b
1504	1504	HB5015 - 42 - LRB103 33725 HLH 63537 b
1505	1505	1 (32) Beginning July 1, 2022, breast pumps, breast pump
1506	1506	2 collection and storage supplies, and breast pump kits. This
1507	1507	3 item (32) is exempt from the provisions of Section 3-75. As
1508	1508	4 used in this item (32):
1509	1509	5 "Breast pump" means an electrically controlled or
1510	1510	6 manually controlled pump device designed or marketed to be
1511	1511	7 used to express milk from a human breast during lactation,
1512	1512	8 including the pump device and any battery, AC adapter, or
1513	1513	9 other power supply unit that is used to power the pump
1514	1514	10 device and is packaged and sold with the pump device at the
1515	1515	11 time of sale.
1516	1516	12 "Breast pump collection and storage supplies" means
1517	1517	13 items of tangible personal property designed or marketed
1518	1518	14 to be used in conjunction with a breast pump to collect
1519	1519	15 milk expressed from a human breast and to store collected
1520	1520	16 milk until it is ready for consumption.
1521	1521	17 "Breast pump collection and storage supplies"
1522	1522	18 includes, but is not limited to: breast shields and breast
1523	1523	19 shield connectors; breast pump tubes and tubing adapters;
1524	1524	20 breast pump valves and membranes; backflow protectors and
1525	1525	21 backflow protector adaptors; bottles and bottle caps
1526	1526	22 specific to the operation of the breast pump; and breast
1527	1527	23 milk storage bags.
1528	1528	24 "Breast pump collection and storage supplies" does not
1529	1529	25 include: (1) bottles and bottle caps not specific to the
1530	1530	26 operation of the breast pump; (2) breast pump travel bags
1531	1531
1532	1532
1533	1533
1534	1534
1535	1535
1536	1536	HB5015 - 42 - LRB103 33725 HLH 63537 b
1537	1537
1538	1538
1539	1539	HB5015- 43 -LRB103 33725 HLH 63537 b HB5015 - 43 - LRB103 33725 HLH 63537 b
1540	1540	HB5015 - 43 - LRB103 33725 HLH 63537 b
1541	1541	1 and other similar carrying accessories, including ice
1542	1542	2 packs, labels, and other similar products; (3) breast pump
1543	1543	3 cleaning supplies; (4) nursing bras, bra pads, breast
1544	1544	4 shells, and other similar products; and (5) creams,
1545	1545	5 ointments, and other similar products that relieve
1546	1546	6 breastfeeding-related symptoms or conditions of the
1547	1547	7 breasts or nipples, unless sold as part of a breast pump
1548	1548	8 kit that is pre-packaged by the breast pump manufacturer
1549	1549	9 or distributor.
1550	1550	10 "Breast pump kit" means a kit that: (1) contains no
1551	1551	11 more than a breast pump, breast pump collection and
1552	1552	12 storage supplies, a rechargeable battery for operating the
1553	1553	13 breast pump, a breastmilk cooler, bottle stands, ice
1554	1554	14 packs, and a breast pump carrying case; and (2) is
1555	1555	15 pre-packaged as a breast pump kit by the breast pump
1556	1556	16 manufacturer or distributor.
1557	1557	17 (33) (32) Tangible personal property sold by or on behalf
1558	1558	18 of the State Treasurer pursuant to the Revised Uniform
1559	1559	19 Unclaimed Property Act. This item (33) (32) is exempt from the
1560	1560	20 provisions of Section 3-75.
1561	1561	21 (34) Qualified tangible personal property used in the
1562	1562	22 construction or operation of a megaproject for which a
1563	1563	23 certificate has been issued by the Department of Revenue as
1564	1564	24 described and defined in Division 22 of Article 10 of the
1565	1565	25 Property Tax Code, whether that tangible personal property is
1566	1566	26 purchased by the owner, operator, or tenant of the megaproject
1567	1567
1568	1568
1569	1569
1570	1570
1571	1571
1572	1572	HB5015 - 43 - LRB103 33725 HLH 63537 b
1573	1573
1574	1574
1575	1575	HB5015- 44 -LRB103 33725 HLH 63537 b HB5015 - 44 - LRB103 33725 HLH 63537 b
1576	1576	HB5015 - 44 - LRB103 33725 HLH 63537 b
1577	1577	1 or by a contractor or subcontractor of the owner, operator, or
1578	1578	2 tenant.
1579	1579	3 For the purposes of this item (34):
1580	1580	4 "Facility" means a building or series of buildings.
1581	1581	5 "Megaproject" means a facility that is rehabilitated or
1582	1582	6 constructed as described in Division 22 of Article 10 of the
1583	1583	7 Property Tax Code.
1584	1584	8 "Qualified tangible personal property" means: electrical
1585	1585	9 systems and equipment; climate control and chilling equipment
1586	1586	10 and systems; mechanical systems and equipment; monitoring and
1587	1587	11 secure systems; emergency generators; hardware; computers;
1588	1588	12 servers; data storage devices; network connectivity equipment;
1589	1589	13 racks; cabinets; telecommunications cabling infrastructure;
1590	1590	14 raised floor systems; peripheral components or systems;
1591	1591	15 software; mechanical, electrical, or plumbing systems; battery
1592	1592	16 systems; cooling systems and towers; temperature control
1593	1593	17 systems; other cabling; and other data center infrastructure
1594	1594	18 equipment and systems necessary to operate qualified tangible
1595	1595	19 personal property, including fixtures; and component parts of
1596	1596	20 any of the foregoing, including installation, maintenance,
1597	1597	21 repair, refurbishment, and replacement of qualified tangible
1598	1598	22 personal property to generate, transform, transmit,
1599	1599	23 distribute, or manage electricity necessary to operate
1600	1600	24 qualified tangible personal property; and all other tangible
1601	1601	25 personal property that is essential to the operations of a
1602	1602	26 megaproject. The term "qualified tangible personal property"
1603	1603
1604	1604
1605	1605
1606	1606
1607	1607
1608	1608	HB5015 - 44 - LRB103 33725 HLH 63537 b
1609	1609
1610	1610
1611	1611	HB5015- 45 -LRB103 33725 HLH 63537 b HB5015 - 45 - LRB103 33725 HLH 63537 b
1612	1612	HB5015 - 45 - LRB103 33725 HLH 63537 b
1613	1613	1 also includes building materials to be incorporated into the
1614	1614	2 megaproject. To document the exemption allowed under this
1615	1615	3 Section, the retailer, contractor or subcontractor or supplier
1616	1616	4 must obtain from the purchaser a copy of the certificate
1617	1617	5 issued by the Department of Revenue for the megaproject as
1618	1618	6 described and defined in Division 22 of Article 10 of the
1619	1619	7 Property Tax Code.
1620	1620	8 This item (34) is exempt from the provisions of Section
1621	1621	9 3-75.
1622	1622	10 (Source: P.A. 101-31, eff. 6-28-19; 101-81, eff. 7-12-19;
1623	1623	11 101-629, eff. 2-5-20; 102-16, eff. 6-17-21; 102-700, Article
1624	1624	12 70, Section 70-10, eff. 4-19-22; 102-700, Article 75, Section
1625	1625	13 75-10, eff. 4-19-22; 102-1026, eff. 5-27-22; revised 8-3-22.)
1626	1626	14 Section 15. The Service Occupation Tax Act is amended by
1627	1627	15 changing Section 3-5 as follows:
1628	1628	16 (35 ILCS 115/3-5)
1629	1629	17 Sec. 3-5. Exemptions. The following tangible personal
1630	1630	18 property is exempt from the tax imposed by this Act:
1631	1631	19 (1) Personal property sold by a corporation, society,
1632	1632	20 association, foundation, institution, or organization, other
1633	1633	21 than a limited liability company, that is organized and
1634	1634	22 operated as a not-for-profit service enterprise for the
1635	1635	23 benefit of persons 65 years of age or older if the personal
1636	1636	24 property was not purchased by the enterprise for the purpose
1637	1637
1638	1638
1639	1639
1640	1640
1641	1641
1642	1642	HB5015 - 45 - LRB103 33725 HLH 63537 b
1643	1643
1644	1644
1645	1645	HB5015- 46 -LRB103 33725 HLH 63537 b HB5015 - 46 - LRB103 33725 HLH 63537 b
1646	1646	HB5015 - 46 - LRB103 33725 HLH 63537 b
1647	1647	1 of resale by the enterprise.
1648	1648	2 (2) Personal property purchased by a not-for-profit
1649	1649	3 Illinois county fair association for use in conducting,
1650	1650	4 operating, or promoting the county fair.
1651	1651	5 (3) Personal property purchased by any not-for-profit arts
1652	1652	6 or cultural organization that establishes, by proof required
1653	1653	7 by the Department by rule, that it has received an exemption
1654	1654	8 under Section 501(c)(3) of the Internal Revenue Code and that
1655	1655	9 is organized and operated primarily for the presentation or
1656	1656	10 support of arts or cultural programming, activities, or
1657	1657	11 services. These organizations include, but are not limited to,
1658	1658	12 music and dramatic arts organizations such as symphony
1659	1659	13 orchestras and theatrical groups, arts and cultural service
1660	1660	14 organizations, local arts councils, visual arts organizations,
1661	1661	15 and media arts organizations. On and after July 1, 2001 (the
1662	1662	16 effective date of Public Act 92-35), however, an entity
1663	1663	17 otherwise eligible for this exemption shall not make tax-free
1664	1664	18 purchases unless it has an active identification number issued
1665	1665	19 by the Department.
1666	1666	20 (4) Legal tender, currency, medallions, or gold or silver
1667	1667	21 coinage issued by the State of Illinois, the government of the
1668	1668	22 United States of America, or the government of any foreign
1669	1669	23 country, and bullion.
1670	1670	24 (5) Until July 1, 2003 and beginning again on September 1,
1671	1671	25 2004 through August 30, 2014, graphic arts machinery and
1672	1672	26 equipment, including repair and replacement parts, both new
1673	1673
1674	1674
1675	1675
1676	1676
1677	1677
1678	1678	HB5015 - 46 - LRB103 33725 HLH 63537 b
1679	1679
1680	1680
1681	1681	HB5015- 47 -LRB103 33725 HLH 63537 b HB5015 - 47 - LRB103 33725 HLH 63537 b
1682	1682	HB5015 - 47 - LRB103 33725 HLH 63537 b
1683	1683	1 and used, and including that manufactured on special order or
1684	1684	2 purchased for lease, certified by the purchaser to be used
1685	1685	3 primarily for graphic arts production. Equipment includes
1686	1686	4 chemicals or chemicals acting as catalysts but only if the
1687	1687	5 chemicals or chemicals acting as catalysts effect a direct and
1688	1688	6 immediate change upon a graphic arts product. Beginning on
1689	1689	7 July 1, 2017, graphic arts machinery and equipment is included
1690	1690	8 in the manufacturing and assembling machinery and equipment
1691	1691	9 exemption under Section 2 of this Act.
1692	1692	10 (6) Personal property sold by a teacher-sponsored student
1693	1693	11 organization affiliated with an elementary or secondary school
1694	1694	12 located in Illinois.
1695	1695	13 (7) Farm machinery and equipment, both new and used,
1696	1696	14 including that manufactured on special order, certified by the
1697	1697	15 purchaser to be used primarily for production agriculture or
1698	1698	16 State or federal agricultural programs, including individual
1699	1699	17 replacement parts for the machinery and equipment, including
1700	1700	18 machinery and equipment purchased for lease, and including
1701	1701	19 implements of husbandry defined in Section 1-130 of the
1702	1702	20 Illinois Vehicle Code, farm machinery and agricultural
1703	1703	21 chemical and fertilizer spreaders, and nurse wagons required
1704	1704	22 to be registered under Section 3-809 of the Illinois Vehicle
1705	1705	23 Code, but excluding other motor vehicles required to be
1706	1706	24 registered under the Illinois Vehicle Code. Horticultural
1707	1707	25 polyhouses or hoop houses used for propagating, growing, or
1708	1708	26 overwintering plants shall be considered farm machinery and
1709	1709
1710	1710
1711	1711
1712	1712
1713	1713
1714	1714	HB5015 - 47 - LRB103 33725 HLH 63537 b
1715	1715
1716	1716
1717	1717	HB5015- 48 -LRB103 33725 HLH 63537 b HB5015 - 48 - LRB103 33725 HLH 63537 b
1718	1718	HB5015 - 48 - LRB103 33725 HLH 63537 b
1719	1719	1 equipment under this item (7). Agricultural chemical tender
1720	1720	2 tanks and dry boxes shall include units sold separately from a
1721	1721	3 motor vehicle required to be licensed and units sold mounted
1722	1722	4 on a motor vehicle required to be licensed if the selling price
1723	1723	5 of the tender is separately stated.
1724	1724	6 Farm machinery and equipment shall include precision
1725	1725	7 farming equipment that is installed or purchased to be
1726	1726	8 installed on farm machinery and equipment including, but not
1727	1727	9 limited to, tractors, harvesters, sprayers, planters, seeders,
1728	1728	10 or spreaders. Precision farming equipment includes, but is not
1729	1729	11 limited to, soil testing sensors, computers, monitors,
1730	1730	12 software, global positioning and mapping systems, and other
1731	1731	13 such equipment.
1732	1732	14 Farm machinery and equipment also includes computers,
1733	1733	15 sensors, software, and related equipment used primarily in the
1734	1734	16 computer-assisted operation of production agriculture
1735	1735	17 facilities, equipment, and activities such as, but not limited
1736	1736	18 to, the collection, monitoring, and correlation of animal and
1737	1737	19 crop data for the purpose of formulating animal diets and
1738	1738	20 agricultural chemicals. This item (7) is exempt from the
1739	1739	21 provisions of Section 3-55.
1740	1740	22 (8) Until June 30, 2013, fuel and petroleum products sold
1741	1741	23 to or used by an air common carrier, certified by the carrier
1742	1742	24 to be used for consumption, shipment, or storage in the
1743	1743	25 conduct of its business as an air common carrier, for a flight
1744	1744	26 destined for or returning from a location or locations outside
1745	1745
1746	1746
1747	1747
1748	1748
1749	1749
1750	1750	HB5015 - 48 - LRB103 33725 HLH 63537 b
1751	1751
1752	1752
1753	1753	HB5015- 49 -LRB103 33725 HLH 63537 b HB5015 - 49 - LRB103 33725 HLH 63537 b
1754	1754	HB5015 - 49 - LRB103 33725 HLH 63537 b
1755	1755	1 the United States without regard to previous or subsequent
1756	1756	2 domestic stopovers.
1757	1757	3 Beginning July 1, 2013, fuel and petroleum products sold
1758	1758	4 to or used by an air carrier, certified by the carrier to be
1759	1759	5 used for consumption, shipment, or storage in the conduct of
1760	1760	6 its business as an air common carrier, for a flight that (i) is
1761	1761	7 engaged in foreign trade or is engaged in trade between the
1762	1762	8 United States and any of its possessions and (ii) transports
1763	1763	9 at least one individual or package for hire from the city of
1764	1764	10 origination to the city of final destination on the same
1765	1765	11 aircraft, without regard to a change in the flight number of
1766	1766	12 that aircraft.
1767	1767	13 (9) Proceeds of mandatory service charges separately
1768	1768	14 stated on customers' bills for the purchase and consumption of
1769	1769	15 food and beverages, to the extent that the proceeds of the
1770	1770	16 service charge are in fact turned over as tips or as a
1771	1771	17 substitute for tips to the employees who participate directly
1772	1772	18 in preparing, serving, hosting or cleaning up the food or
1773	1773	19 beverage function with respect to which the service charge is
1774	1774	20 imposed.
1775	1775	21 (10) Until July 1, 2003, oil field exploration, drilling,
1776	1776	22 and production equipment, including (i) rigs and parts of
1777	1777	23 rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)
1778	1778	24 pipe and tubular goods, including casing and drill strings,
1779	1779	25 (iii) pumps and pump-jack units, (iv) storage tanks and flow
1780	1780	26 lines, (v) any individual replacement part for oil field
1781	1781
1782	1782
1783	1783
1784	1784
1785	1785
1786	1786	HB5015 - 49 - LRB103 33725 HLH 63537 b
1787	1787
1788	1788
1789	1789	HB5015- 50 -LRB103 33725 HLH 63537 b HB5015 - 50 - LRB103 33725 HLH 63537 b
1790	1790	HB5015 - 50 - LRB103 33725 HLH 63537 b
1791	1791	1 exploration, drilling, and production equipment, and (vi)
1792	1792	2 machinery and equipment purchased for lease; but excluding
1793	1793	3 motor vehicles required to be registered under the Illinois
1794	1794	4 Vehicle Code.
1795	1795	5 (11) Photoprocessing machinery and equipment, including
1796	1796	6 repair and replacement parts, both new and used, including
1797	1797	7 that manufactured on special order, certified by the purchaser
1798	1798	8 to be used primarily for photoprocessing, and including
1799	1799	9 photoprocessing machinery and equipment purchased for lease.
1800	1800	10 (12) Until July 1, 2028, coal and aggregate exploration,
1801	1801	11 mining, off-highway hauling, processing, maintenance, and
1802	1802	12 reclamation equipment, including replacement parts and
1803	1803	13 equipment, and including equipment purchased for lease, but
1804	1804	14 excluding motor vehicles required to be registered under the
1805	1805	15 Illinois Vehicle Code. The changes made to this Section by
1806	1806	16 Public Act 97-767 apply on and after July 1, 2003, but no claim
1807	1807	17 for credit or refund is allowed on or after August 16, 2013
1808	1808	18 (the effective date of Public Act 98-456) for such taxes paid
1809	1809	19 during the period beginning July 1, 2003 and ending on August
1810	1810	20 16, 2013 (the effective date of Public Act 98-456).
1811	1811	21 (13) Beginning January 1, 1992 and through June 30, 2016,
1812	1812	22 food for human consumption that is to be consumed off the
1813	1813	23 premises where it is sold (other than alcoholic beverages,
1814	1814	24 soft drinks and food that has been prepared for immediate
1815	1815	25 consumption) and prescription and non-prescription medicines,
1816	1816	26 drugs, medical appliances, and insulin, urine testing
1817	1817
1818	1818
1819	1819
1820	1820
1821	1821
1822	1822	HB5015 - 50 - LRB103 33725 HLH 63537 b
1823	1823
1824	1824
1825	1825	HB5015- 51 -LRB103 33725 HLH 63537 b HB5015 - 51 - LRB103 33725 HLH 63537 b
1826	1826	HB5015 - 51 - LRB103 33725 HLH 63537 b
1827	1827	1 materials, syringes, and needles used by diabetics, for human
1828	1828	2 use, when purchased for use by a person receiving medical
1829	1829	3 assistance under Article V of the Illinois Public Aid Code who
1830	1830	4 resides in a licensed long-term care facility, as defined in
1831	1831	5 the Nursing Home Care Act, or in a licensed facility as defined
1832	1832	6 in the ID/DD Community Care Act, the MC/DD Act, or the
1833	1833	7 Specialized Mental Health Rehabilitation Act of 2013.
1834	1834	8 (14) Semen used for artificial insemination of livestock
1835	1835	9 for direct agricultural production.
1836	1836	10 (15) Horses, or interests in horses, registered with and
1837	1837	11 meeting the requirements of any of the Arabian Horse Club
1838	1838	12 Registry of America, Appaloosa Horse Club, American Quarter
1839	1839	13 Horse Association, United States Trotting Association, or
1840	1840	14 Jockey Club, as appropriate, used for purposes of breeding or
1841	1841	15 racing for prizes. This item (15) is exempt from the
1842	1842	16 provisions of Section 3-55, and the exemption provided for
1843	1843	17 under this item (15) applies for all periods beginning May 30,
1844	1844	18 1995, but no claim for credit or refund is allowed on or after
1845	1845	19 January 1, 2008 (the effective date of Public Act 95-88) for
1846	1846	20 such taxes paid during the period beginning May 30, 2000 and
1847	1847	21 ending on January 1, 2008 (the effective date of Public Act
1848	1848	22 95-88).
1849	1849	23 (16) Computers and communications equipment utilized for
1850	1850	24 any hospital purpose and equipment used in the diagnosis,
1851	1851	25 analysis, or treatment of hospital patients sold to a lessor
1852	1852	26 who leases the equipment, under a lease of one year or longer
1853	1853
1854	1854
1855	1855
1856	1856
1857	1857
1858	1858	HB5015 - 51 - LRB103 33725 HLH 63537 b
1859	1859
1860	1860
1861	1861	HB5015- 52 -LRB103 33725 HLH 63537 b HB5015 - 52 - LRB103 33725 HLH 63537 b
1862	1862	HB5015 - 52 - LRB103 33725 HLH 63537 b
1863	1863	1 executed or in effect at the time of the purchase, to a
1864	1864	2 hospital that has been issued an active tax exemption
1865	1865	3 identification number by the Department under Section 1g of
1866	1866	4 the Retailers' Occupation Tax Act.
1867	1867	5 (17) Personal property sold to a lessor who leases the
1868	1868	6 property, under a lease of one year or longer executed or in
1869	1869	7 effect at the time of the purchase, to a governmental body that
1870	1870	8 has been issued an active tax exemption identification number
1871	1871	9 by the Department under Section 1g of the Retailers'
1872	1872	10 Occupation Tax Act.
1873	1873	11 (18) Beginning with taxable years ending on or after
1874	1874	12 December 31, 1995 and ending with taxable years ending on or
1875	1875	13 before December 31, 2004, personal property that is donated
1876	1876	14 for disaster relief to be used in a State or federally declared
1877	1877	15 disaster area in Illinois or bordering Illinois by a
1878	1878	16 manufacturer or retailer that is registered in this State to a
1879	1879	17 corporation, society, association, foundation, or institution
1880	1880	18 that has been issued a sales tax exemption identification
1881	1881	19 number by the Department that assists victims of the disaster
1882	1882	20 who reside within the declared disaster area.
1883	1883	21 (19) Beginning with taxable years ending on or after
1884	1884	22 December 31, 1995 and ending with taxable years ending on or
1885	1885	23 before December 31, 2004, personal property that is used in
1886	1886	24 the performance of infrastructure repairs in this State,
1887	1887	25 including but not limited to municipal roads and streets,
1888	1888	26 access roads, bridges, sidewalks, waste disposal systems,
1889	1889
1890	1890
1891	1891
1892	1892
1893	1893
1894	1894	HB5015 - 52 - LRB103 33725 HLH 63537 b
1895	1895
1896	1896
1897	1897	HB5015- 53 -LRB103 33725 HLH 63537 b HB5015 - 53 - LRB103 33725 HLH 63537 b
1898	1898	HB5015 - 53 - LRB103 33725 HLH 63537 b
1899	1899	1 water and sewer line extensions, water distribution and
1900	1900	2 purification facilities, storm water drainage and retention
1901	1901	3 facilities, and sewage treatment facilities, resulting from a
1902	1902	4 State or federally declared disaster in Illinois or bordering
1903	1903	5 Illinois when such repairs are initiated on facilities located
1904	1904	6 in the declared disaster area within 6 months after the
1905	1905	7 disaster.
1906	1906	8 (20) Beginning July 1, 1999, game or game birds sold at a
1907	1907	9 "game breeding and hunting preserve area" as that term is used
1908	1908	10 in the Wildlife Code. This paragraph is exempt from the
1909	1909	11 provisions of Section 3-55.
1910	1910	12 (21) A motor vehicle, as that term is defined in Section
1911	1911	13 1-146 of the Illinois Vehicle Code, that is donated to a
1912	1912	14 corporation, limited liability company, society, association,
1913	1913	15 foundation, or institution that is determined by the
1914	1914	16 Department to be organized and operated exclusively for
1915	1915	17 educational purposes. For purposes of this exemption, "a
1916	1916	18 corporation, limited liability company, society, association,
1917	1917	19 foundation, or institution organized and operated exclusively
1918	1918	20 for educational purposes" means all tax-supported public
1919	1919	21 schools, private schools that offer systematic instruction in
1920	1920	22 useful branches of learning by methods common to public
1921	1921	23 schools and that compare favorably in their scope and
1922	1922	24 intensity with the course of study presented in tax-supported
1923	1923	25 schools, and vocational or technical schools or institutes
1924	1924	26 organized and operated exclusively to provide a course of
1925	1925
1926	1926
1927	1927
1928	1928
1929	1929
1930	1930	HB5015 - 53 - LRB103 33725 HLH 63537 b
1931	1931
1932	1932
1933	1933	HB5015- 54 -LRB103 33725 HLH 63537 b HB5015 - 54 - LRB103 33725 HLH 63537 b
1934	1934	HB5015 - 54 - LRB103 33725 HLH 63537 b
1935	1935	1 study of not less than 6 weeks duration and designed to prepare
1936	1936	2 individuals to follow a trade or to pursue a manual,
1937	1937	3 technical, mechanical, industrial, business, or commercial
1938	1938	4 occupation.
1939	1939	5 (22) Beginning January 1, 2000, personal property,
1940	1940	6 including food, purchased through fundraising events for the
1941	1941	7 benefit of a public or private elementary or secondary school,
1942	1942	8 a group of those schools, or one or more school districts if
1943	1943	9 the events are sponsored by an entity recognized by the school
1944	1944	10 district that consists primarily of volunteers and includes
1945	1945	11 parents and teachers of the school children. This paragraph
1946	1946	12 does not apply to fundraising events (i) for the benefit of
1947	1947	13 private home instruction or (ii) for which the fundraising
1948	1948	14 entity purchases the personal property sold at the events from
1949	1949	15 another individual or entity that sold the property for the
1950	1950	16 purpose of resale by the fundraising entity and that profits
1951	1951	17 from the sale to the fundraising entity. This paragraph is
1952	1952	18 exempt from the provisions of Section 3-55.
1953	1953	19 (23) Beginning January 1, 2000 and through December 31,
1954	1954	20 2001, new or used automatic vending machines that prepare and
1955	1955	21 serve hot food and beverages, including coffee, soup, and
1956	1956	22 other items, and replacement parts for these machines.
1957	1957	23 Beginning January 1, 2002 and through June 30, 2003, machines
1958	1958	24 and parts for machines used in commercial, coin-operated
1959	1959	25 amusement and vending business if a use or occupation tax is
1960	1960	26 paid on the gross receipts derived from the use of the
1961	1961
1962	1962
1963	1963
1964	1964
1965	1965
1966	1966	HB5015 - 54 - LRB103 33725 HLH 63537 b
1967	1967
1968	1968
1969	1969	HB5015- 55 -LRB103 33725 HLH 63537 b HB5015 - 55 - LRB103 33725 HLH 63537 b
1970	1970	HB5015 - 55 - LRB103 33725 HLH 63537 b
1971	1971	1 commercial, coin-operated amusement and vending machines. This
1972	1972	2 paragraph is exempt from the provisions of Section 3-55.
1973	1973	3 (24) Beginning on August 2, 2001 (the effective date of
1974	1974	4 Public Act 92-227), computers and communications equipment
1975	1975	5 utilized for any hospital purpose and equipment used in the
1976	1976	6 diagnosis, analysis, or treatment of hospital patients sold to
1977	1977	7 a lessor who leases the equipment, under a lease of one year or
1978	1978	8 longer executed or in effect at the time of the purchase, to a
1979	1979	9 hospital that has been issued an active tax exemption
1980	1980	10 identification number by the Department under Section 1g of
1981	1981	11 the Retailers' Occupation Tax Act. This paragraph is exempt
1982	1982	12 from the provisions of Section 3-55.
1983	1983	13 (25) Beginning on August 2, 2001 (the effective date of
1984	1984	14 Public Act 92-227), personal property sold to a lessor who
1985	1985	15 leases the property, under a lease of one year or longer
1986	1986	16 executed or in effect at the time of the purchase, to a
1987	1987	17 governmental body that has been issued an active tax exemption
1988	1988	18 identification number by the Department under Section 1g of
1989	1989	19 the Retailers' Occupation Tax Act. This paragraph is exempt
1990	1990	20 from the provisions of Section 3-55.
1991	1991	21 (26) Beginning on January 1, 2002 and through June 30,
1992	1992	22 2016, tangible personal property purchased from an Illinois
1993	1993	23 retailer by a taxpayer engaged in centralized purchasing
1994	1994	24 activities in Illinois who will, upon receipt of the property
1995	1995	25 in Illinois, temporarily store the property in Illinois (i)
1996	1996	26 for the purpose of subsequently transporting it outside this
1997	1997
1998	1998
1999	1999
2000	2000
2001	2001
2002	2002	HB5015 - 55 - LRB103 33725 HLH 63537 b
2003	2003
2004	2004
2005	2005	HB5015- 56 -LRB103 33725 HLH 63537 b HB5015 - 56 - LRB103 33725 HLH 63537 b
2006	2006	HB5015 - 56 - LRB103 33725 HLH 63537 b
2007	2007	1 State for use or consumption thereafter solely outside this
2008	2008	2 State or (ii) for the purpose of being processed, fabricated,
2009	2009	3 or manufactured into, attached to, or incorporated into other
2010	2010	4 tangible personal property to be transported outside this
2011	2011	5 State and thereafter used or consumed solely outside this
2012	2012	6 State. The Director of Revenue shall, pursuant to rules
2013	2013	7 adopted in accordance with the Illinois Administrative
2014	2014	8 Procedure Act, issue a permit to any taxpayer in good standing
2015	2015	9 with the Department who is eligible for the exemption under
2016	2016	10 this paragraph (26). The permit issued under this paragraph
2017	2017	11 (26) shall authorize the holder, to the extent and in the
2018	2018	12 manner specified in the rules adopted under this Act, to
2019	2019	13 purchase tangible personal property from a retailer exempt
2020	2020	14 from the taxes imposed by this Act. Taxpayers shall maintain
2021	2021	15 all necessary books and records to substantiate the use and
2022	2022	16 consumption of all such tangible personal property outside of
2023	2023	17 the State of Illinois.
2024	2024	18 (27) Beginning January 1, 2008, tangible personal property
2025	2025	19 used in the construction or maintenance of a community water
2026	2026	20 supply, as defined under Section 3.145 of the Environmental
2027	2027	21 Protection Act, that is operated by a not-for-profit
2028	2028	22 corporation that holds a valid water supply permit issued
2029	2029	23 under Title IV of the Environmental Protection Act. This
2030	2030	24 paragraph is exempt from the provisions of Section 3-55.
2031	2031	25 (28) Tangible personal property sold to a
2032	2032	26 public-facilities corporation, as described in Section
2033	2033
2034	2034
2035	2035
2036	2036
2037	2037
2038	2038	HB5015 - 56 - LRB103 33725 HLH 63537 b
2039	2039
2040	2040
2041	2041	HB5015- 57 -LRB103 33725 HLH 63537 b HB5015 - 57 - LRB103 33725 HLH 63537 b
2042	2042	HB5015 - 57 - LRB103 33725 HLH 63537 b
2043	2043	1 11-65-10 of the Illinois Municipal Code, for purposes of
2044	2044	2 constructing or furnishing a municipal convention hall, but
2045	2045	3 only if the legal title to the municipal convention hall is
2046	2046	4 transferred to the municipality without any further
2047	2047	5 consideration by or on behalf of the municipality at the time
2048	2048	6 of the completion of the municipal convention hall or upon the
2049	2049	7 retirement or redemption of any bonds or other debt
2050	2050	8 instruments issued by the public-facilities corporation in
2051	2051	9 connection with the development of the municipal convention
2052	2052	10 hall. This exemption includes existing public-facilities
2053	2053	11 corporations as provided in Section 11-65-25 of the Illinois
2054	2054	12 Municipal Code. This paragraph is exempt from the provisions
2055	2055	13 of Section 3-55.
2056	2056	14 (29) Beginning January 1, 2010 and continuing through
2057	2057	15 December 31, 2024, materials, parts, equipment, components,
2058	2058	16 and furnishings incorporated into or upon an aircraft as part
2059	2059	17 of the modification, refurbishment, completion, replacement,
2060	2060	18 repair, or maintenance of the aircraft. This exemption
2061	2061	19 includes consumable supplies used in the modification,
2062	2062	20 refurbishment, completion, replacement, repair, and
2063	2063	21 maintenance of aircraft, but excludes any materials, parts,
2064	2064	22 equipment, components, and consumable supplies used in the
2065	2065	23 modification, replacement, repair, and maintenance of aircraft
2066	2066	24 engines or power plants, whether such engines or power plants
2067	2067	25 are installed or uninstalled upon any such aircraft.
2068	2068	26 "Consumable supplies" include, but are not limited to,
2069	2069
2070	2070
2071	2071
2072	2072
2073	2073
2074	2074	HB5015 - 57 - LRB103 33725 HLH 63537 b
2075	2075
2076	2076
2077	2077	HB5015- 58 -LRB103 33725 HLH 63537 b HB5015 - 58 - LRB103 33725 HLH 63537 b
2078	2078	HB5015 - 58 - LRB103 33725 HLH 63537 b
2079	2079	1 adhesive, tape, sandpaper, general purpose lubricants,
2080	2080	2 cleaning solution, latex gloves, and protective films. This
2081	2081	3 exemption applies only to the transfer of qualifying tangible
2082	2082	4 personal property incident to the modification, refurbishment,
2083	2083	5 completion, replacement, repair, or maintenance of an aircraft
2084	2084	6 by persons who (i) hold an Air Agency Certificate and are
2085	2085	7 empowered to operate an approved repair station by the Federal
2086	2086	8 Aviation Administration, (ii) have a Class IV Rating, and
2087	2087	9 (iii) conduct operations in accordance with Part 145 of the
2088	2088	10 Federal Aviation Regulations. The exemption does not include
2089	2089	11 aircraft operated by a commercial air carrier providing
2090	2090	12 scheduled passenger air service pursuant to authority issued
2091	2091	13 under Part 121 or Part 129 of the Federal Aviation
2092	2092	14 Regulations. The changes made to this paragraph (29) by Public
2093	2093	15 Act 98-534 are declarative of existing law. It is the intent of
2094	2094	16 the General Assembly that the exemption under this paragraph
2095	2095	17 (29) applies continuously from January 1, 2010 through
2096	2096	18 December 31, 2024; however, no claim for credit or refund is
2097	2097	19 allowed for taxes paid as a result of the disallowance of this
2098	2098	20 exemption on or after January 1, 2015 and prior to February 5,
2099	2099	21 2020 (the effective date of Public Act 101-629) this
2100	2100	22 amendatory Act of the 101st General Assembly.
2101	2101	23 (30) Beginning January 1, 2017 and through December 31,
2102	2102	24 2026, menstrual pads, tampons, and menstrual cups.
2103	2103	25 (31) Tangible personal property transferred to a purchaser
2104	2104	26 who is exempt from tax by operation of federal law. This
2105	2105
2106	2106
2107	2107
2108	2108
2109	2109
2110	2110	HB5015 - 58 - LRB103 33725 HLH 63537 b
2111	2111
2112	2112
2113	2113	HB5015- 59 -LRB103 33725 HLH 63537 b HB5015 - 59 - LRB103 33725 HLH 63537 b
2114	2114	HB5015 - 59 - LRB103 33725 HLH 63537 b
2115	2115	1 paragraph is exempt from the provisions of Section 3-55.
2116	2116	2 (32) Qualified tangible personal property used in the
2117	2117	3 construction or operation of a data center that has been
2118	2118	4 granted a certificate of exemption by the Department of
2119	2119	5 Commerce and Economic Opportunity, whether that tangible
2120	2120	6 personal property is purchased by the owner, operator, or
2121	2121	7 tenant of the data center or by a contractor or subcontractor
2122	2122	8 of the owner, operator, or tenant. Data centers that would
2123	2123	9 have qualified for a certificate of exemption prior to January
2124	2124	10 1, 2020 had Public Act 101-31 this amendatory Act of the 101st
2125	2125	11 General Assembly been in effect, may apply for and obtain an
2126	2126	12 exemption for subsequent purchases of computer equipment or
2127	2127	13 enabling software purchased or leased to upgrade, supplement,
2128	2128	14 or replace computer equipment or enabling software purchased
2129	2129	15 or leased in the original investment that would have
2130	2130	16 qualified.
2131	2131	17 The Department of Commerce and Economic Opportunity shall
2132	2132	18 grant a certificate of exemption under this item (32) to
2133	2133	19 qualified data centers as defined by Section 605-1025 of the
2134	2134	20 Department of Commerce and Economic Opportunity Law of the
2135	2135	21 Civil Administrative Code of Illinois.
2136	2136	22 For the purposes of this item (32):
2137	2137	23 "Data center" means a building or a series of
2138	2138	24 buildings rehabilitated or constructed to house working
2139	2139	25 servers in one physical location or multiple sites within
2140	2140	26 the State of Illinois.
2141	2141
2142	2142
2143	2143
2144	2144
2145	2145
2146	2146	HB5015 - 59 - LRB103 33725 HLH 63537 b
2147	2147
2148	2148
2149	2149	HB5015- 60 -LRB103 33725 HLH 63537 b HB5015 - 60 - LRB103 33725 HLH 63537 b
2150	2150	HB5015 - 60 - LRB103 33725 HLH 63537 b
2151	2151	1 "Qualified tangible personal property" means:
2152	2152	2 electrical systems and equipment; climate control and
2153	2153	3 chilling equipment and systems; mechanical systems and
2154	2154	4 equipment; monitoring and secure systems; emergency
2155	2155	5 generators; hardware; computers; servers; data storage
2156	2156	6 devices; network connectivity equipment; racks; cabinets;
2157	2157	7 telecommunications cabling infrastructure; raised floor
2158	2158	8 systems; peripheral components or systems; software;
2159	2159	9 mechanical, electrical, or plumbing systems; battery
2160	2160	10 systems; cooling systems and towers; temperature control
2161	2161	11 systems; other cabling; and other data center
2162	2162	12 infrastructure equipment and systems necessary to operate
2163	2163	13 qualified tangible personal property, including fixtures;
2164	2164	14 and component parts of any of the foregoing, including
2165	2165	15 installation, maintenance, repair, refurbishment, and
2166	2166	16 replacement of qualified tangible personal property to
2167	2167	17 generate, transform, transmit, distribute, or manage
2168	2168	18 electricity necessary to operate qualified tangible
2169	2169	19 personal property; and all other tangible personal
2170	2170	20 property that is essential to the operations of a computer
2171	2171	21 data center. The term "qualified tangible personal
2172	2172	22 property" also includes building materials physically
2173	2173	23 incorporated in to the qualifying data center. To document
2174	2174	24 the exemption allowed under this Section, the retailer
2175	2175	25 must obtain from the purchaser a copy of the certificate
2176	2176	26 of eligibility issued by the Department of Commerce and
2177	2177
2178	2178
2179	2179
2180	2180
2181	2181
2182	2182	HB5015 - 60 - LRB103 33725 HLH 63537 b
2183	2183
2184	2184
2185	2185	HB5015- 61 -LRB103 33725 HLH 63537 b HB5015 - 61 - LRB103 33725 HLH 63537 b
2186	2186	HB5015 - 61 - LRB103 33725 HLH 63537 b
2187	2187	1 Economic Opportunity.
2188	2188	2 This item (32) is exempt from the provisions of Section
2189	2189	3 3-55.
2190	2190	4 (33) Beginning July 1, 2022, breast pumps, breast pump
2191	2191	5 collection and storage supplies, and breast pump kits. This
2192	2192	6 item (33) is exempt from the provisions of Section 3-55. As
2193	2193	7 used in this item (33):
2194	2194	8 "Breast pump" means an electrically controlled or
2195	2195	9 manually controlled pump device designed or marketed to be
2196	2196	10 used to express milk from a human breast during lactation,
2197	2197	11 including the pump device and any battery, AC adapter, or
2198	2198	12 other power supply unit that is used to power the pump
2199	2199	13 device and is packaged and sold with the pump device at the
2200	2200	14 time of sale.
2201	2201	15 "Breast pump collection and storage supplies" means
2202	2202	16 items of tangible personal property designed or marketed
2203	2203	17 to be used in conjunction with a breast pump to collect
2204	2204	18 milk expressed from a human breast and to store collected
2205	2205	19 milk until it is ready for consumption.
2206	2206	20 "Breast pump collection and storage supplies"
2207	2207	21 includes, but is not limited to: breast shields and breast
2208	2208	22 shield connectors; breast pump tubes and tubing adapters;
2209	2209	23 breast pump valves and membranes; backflow protectors and
2210	2210	24 backflow protector adaptors; bottles and bottle caps
2211	2211	25 specific to the operation of the breast pump; and breast
2212	2212	26 milk storage bags.
2213	2213
2214	2214
2215	2215
2216	2216
2217	2217
2218	2218	HB5015 - 61 - LRB103 33725 HLH 63537 b
2219	2219
2220	2220
2221	2221	HB5015- 62 -LRB103 33725 HLH 63537 b HB5015 - 62 - LRB103 33725 HLH 63537 b
2222	2222	HB5015 - 62 - LRB103 33725 HLH 63537 b
2223	2223	1 "Breast pump collection and storage supplies" does not
2224	2224	2 include: (1) bottles and bottle caps not specific to the
2225	2225	3 operation of the breast pump; (2) breast pump travel bags
2226	2226	4 and other similar carrying accessories, including ice
2227	2227	5 packs, labels, and other similar products; (3) breast pump
2228	2228	6 cleaning supplies; (4) nursing bras, bra pads, breast
2229	2229	7 shells, and other similar products; and (5) creams,
2230	2230	8 ointments, and other similar products that relieve
2231	2231	9 breastfeeding-related symptoms or conditions of the
2232	2232	10 breasts or nipples, unless sold as part of a breast pump
2233	2233	11 kit that is pre-packaged by the breast pump manufacturer
2234	2234	12 or distributor.
2235	2235	13 "Breast pump kit" means a kit that: (1) contains no
2236	2236	14 more than a breast pump, breast pump collection and
2237	2237	15 storage supplies, a rechargeable battery for operating the
2238	2238	16 breast pump, a breastmilk cooler, bottle stands, ice
2239	2239	17 packs, and a breast pump carrying case; and (2) is
2240	2240	18 pre-packaged as a breast pump kit by the breast pump
2241	2241	19 manufacturer or distributor.
2242	2242	20 (34) (33) Tangible personal property sold by or on behalf
2243	2243	21 of the State Treasurer pursuant to the Revised Uniform
2244	2244	22 Unclaimed Property Act. This item (34) (33) is exempt from the
2245	2245	23 provisions of Section 3-55.
2246	2246	24 (35) Qualified tangible personal property used in the
2247	2247	25 construction or operation of a megaproject for which a
2248	2248	26 certificate has been issued by the Department of Revenue as
2249	2249
2250	2250
2251	2251
2252	2252
2253	2253
2254	2254	HB5015 - 62 - LRB103 33725 HLH 63537 b
2255	2255
2256	2256
2257	2257	HB5015- 63 -LRB103 33725 HLH 63537 b HB5015 - 63 - LRB103 33725 HLH 63537 b
2258	2258	HB5015 - 63 - LRB103 33725 HLH 63537 b
2259	2259	1 described and defined in Division 22 of Article 10 of the
2260	2260	2 Property Tax Code, whether that tangible personal property is
2261	2261	3 purchased by the owner, operator, or tenant of the megaproject
2262	2262	4 or by a contractor or subcontractor of the owner, operator, or
2263	2263	5 tenant.
2264	2264	6 For the purposes of this item (35):
2265	2265	7 "Facility" means a building or series of buildings.
2266	2266	8 "Megaproject" means a facility that is rehabilitated or
2267	2267	9 constructed as described in Division 22 of Article 10 of the
2268	2268	10 Property Tax Code.
2269	2269	11 "Qualified tangible personal property" means: electrical
2270	2270	12 systems and equipment; climate control and chilling equipment
2271	2271	13 and systems; mechanical systems and equipment; monitoring and
2272	2272	14 secure systems; emergency generators; hardware; computers;
2273	2273	15 servers; data storage devices; network connectivity equipment;
2274	2274	16 racks; cabinets; telecommunications cabling infrastructure;
2275	2275	17 raised floor systems; peripheral components or systems;
2276	2276	18 software; mechanical, electrical, or plumbing systems; battery
2277	2277	19 systems; cooling systems and towers; temperature control
2278	2278	20 systems; other cabling; and other data center infrastructure
2279	2279	21 equipment and systems necessary to operate qualified tangible
2280	2280	22 personal property, including fixtures; and component parts of
2281	2281	23 any of the foregoing, including installation, maintenance,
2282	2282	24 repair, refurbishment, and replacement of qualified tangible
2283	2283	25 personal property to generate, transform, transmit,
2284	2284	26 distribute, or manage electricity necessary to operate
2285	2285
2286	2286
2287	2287
2288	2288
2289	2289
2290	2290	HB5015 - 63 - LRB103 33725 HLH 63537 b
2291	2291
2292	2292
2293	2293	HB5015- 64 -LRB103 33725 HLH 63537 b HB5015 - 64 - LRB103 33725 HLH 63537 b
2294	2294	HB5015 - 64 - LRB103 33725 HLH 63537 b
2295	2295	1 qualified tangible personal property; and all other tangible
2296	2296	2 personal property that is essential to the operations of a
2297	2297	3 megaproject. The term "qualified tangible personal property"
2298	2298	4 also includes building materials to be incorporated into the
2299	2299	5 megaproject. To document the exemption allowed under this
2300	2300	6 Section, the retailer, contractor or subcontractor or supplier
2301	2301	7 must obtain from the purchaser a copy of the certificate
2302	2302	8 issued by the Department of Revenue for the megaproject as
2303	2303	9 described and defined in Division 22 of Article 10 of the
2304	2304	10 Property Tax Code.
2305	2305	11 This item (35) is exempt from the provisions of Section
2306	2306	12 3-55.
2307	2307	13 (Source: P.A. 101-31, eff. 6-28-19; 101-81, eff. 7-12-19;
2308	2308	14 101-629, eff. 2-5-20; 102-16, eff. 6-17-21; 102-700, Article
2309	2309	15 70, Section 70-15, eff. 4-19-22; 102-700, Article 75, Section
2310	2310	16 75-15, eff. 4-19-22; 102-1026, eff. 5-27-22; revised 8-9-22.)
2311	2311	17 Section 20. The Retailers' Occupation Tax Act is amended
2312	2312	18 by changing Section 2-5 as follows:
2313	2313	19 (35 ILCS 120/2-5)
2314	2314	20 Sec. 2-5. Exemptions. Gross receipts from proceeds from
2315	2315	21 the sale of the following tangible personal property are
2316	2316	22 exempt from the tax imposed by this Act:
2317	2317	23 (1) Farm chemicals.
2318	2318	24 (2) Farm machinery and equipment, both new and used,
2319	2319
2320	2320
2321	2321
2322	2322
2323	2323
2324	2324	HB5015 - 64 - LRB103 33725 HLH 63537 b
2325	2325
2326	2326
2327	2327	HB5015- 65 -LRB103 33725 HLH 63537 b HB5015 - 65 - LRB103 33725 HLH 63537 b
2328	2328	HB5015 - 65 - LRB103 33725 HLH 63537 b
2329	2329	1 including that manufactured on special order, certified by
2330	2330	2 the purchaser to be used primarily for production
2331	2331	3 agriculture or State or federal agricultural programs,
2332	2332	4 including individual replacement parts for the machinery
2333	2333	5 and equipment, including machinery and equipment purchased
2334	2334	6 for lease, and including implements of husbandry defined
2335	2335	7 in Section 1-130 of the Illinois Vehicle Code, farm
2336	2336	8 machinery and agricultural chemical and fertilizer
2337	2337	9 spreaders, and nurse wagons required to be registered
2338	2338	10 under Section 3-809 of the Illinois Vehicle Code, but
2339	2339	11 excluding other motor vehicles required to be registered
2340	2340	12 under the Illinois Vehicle Code. Horticultural polyhouses
2341	2341	13 or hoop houses used for propagating, growing, or
2342	2342	14 overwintering plants shall be considered farm machinery
2343	2343	15 and equipment under this item (2). Agricultural chemical
2344	2344	16 tender tanks and dry boxes shall include units sold
2345	2345	17 separately from a motor vehicle required to be licensed
2346	2346	18 and units sold mounted on a motor vehicle required to be
2347	2347	19 licensed, if the selling price of the tender is separately
2348	2348	20 stated.
2349	2349	21 Farm machinery and equipment shall include precision
2350	2350	22 farming equipment that is installed or purchased to be
2351	2351	23 installed on farm machinery and equipment including, but
2352	2352	24 not limited to, tractors, harvesters, sprayers, planters,
2353	2353	25 seeders, or spreaders. Precision farming equipment
2354	2354	26 includes, but is not limited to, soil testing sensors,
2355	2355
2356	2356
2357	2357
2358	2358
2359	2359
2360	2360	HB5015 - 65 - LRB103 33725 HLH 63537 b
2361	2361
2362	2362
2363	2363	HB5015- 66 -LRB103 33725 HLH 63537 b HB5015 - 66 - LRB103 33725 HLH 63537 b
2364	2364	HB5015 - 66 - LRB103 33725 HLH 63537 b
2365	2365	1 computers, monitors, software, global positioning and
2366	2366	2 mapping systems, and other such equipment.
2367	2367	3 Farm machinery and equipment also includes computers,
2368	2368	4 sensors, software, and related equipment used primarily in
2369	2369	5 the computer-assisted operation of production agriculture
2370	2370	6 facilities, equipment, and activities such as, but not
2371	2371	7 limited to, the collection, monitoring, and correlation of
2372	2372	8 animal and crop data for the purpose of formulating animal
2373	2373	9 diets and agricultural chemicals. This item (2) is exempt
2374	2374	10 from the provisions of Section 2-70.
2375	2375	11 (3) Until July 1, 2003, distillation machinery and
2376	2376	12 equipment, sold as a unit or kit, assembled or installed
2377	2377	13 by the retailer, certified by the user to be used only for
2378	2378	14 the production of ethyl alcohol that will be used for
2379	2379	15 consumption as motor fuel or as a component of motor fuel
2380	2380	16 for the personal use of the user, and not subject to sale
2381	2381	17 or resale.
2382	2382	18 (4) Until July 1, 2003 and beginning again September
2383	2383	19 1, 2004 through August 30, 2014, graphic arts machinery
2384	2384	20 and equipment, including repair and replacement parts,
2385	2385	21 both new and used, and including that manufactured on
2386	2386	22 special order or purchased for lease, certified by the
2387	2387	23 purchaser to be used primarily for graphic arts
2388	2388	24 production. Equipment includes chemicals or chemicals
2389	2389	25 acting as catalysts but only if the chemicals or chemicals
2390	2390	26 acting as catalysts effect a direct and immediate change
2391	2391
2392	2392
2393	2393
2394	2394
2395	2395
2396	2396	HB5015 - 66 - LRB103 33725 HLH 63537 b
2397	2397
2398	2398
2399	2399	HB5015- 67 -LRB103 33725 HLH 63537 b HB5015 - 67 - LRB103 33725 HLH 63537 b
2400	2400	HB5015 - 67 - LRB103 33725 HLH 63537 b
2401	2401	1 upon a graphic arts product. Beginning on July 1, 2017,
2402	2402	2 graphic arts machinery and equipment is included in the
2403	2403	3 manufacturing and assembling machinery and equipment
2404	2404	4 exemption under paragraph (14).
2405	2405	5 (5) A motor vehicle that is used for automobile
2406	2406	6 renting, as defined in the Automobile Renting Occupation
2407	2407	7 and Use Tax Act. This paragraph is exempt from the
2408	2408	8 provisions of Section 2-70.
2409	2409	9 (6) Personal property sold by a teacher-sponsored
2410	2410	10 student organization affiliated with an elementary or
2411	2411	11 secondary school located in Illinois.
2412	2412	12 (7) Until July 1, 2003, proceeds of that portion of
2413	2413	13 the selling price of a passenger car the sale of which is
2414	2414	14 subject to the Replacement Vehicle Tax.
2415	2415	15 (8) Personal property sold to an Illinois county fair
2416	2416	16 association for use in conducting, operating, or promoting
2417	2417	17 the county fair.
2418	2418	18 (9) Personal property sold to a not-for-profit arts or
2419	2419	19 cultural organization that establishes, by proof required
2420	2420	20 by the Department by rule, that it has received an
2421	2421	21 exemption under Section 501(c)(3) of the Internal Revenue
2422	2422	22 Code and that is organized and operated primarily for the
2423	2423	23 presentation or support of arts or cultural programming,
2424	2424	24 activities, or services. These organizations include, but
2425	2425	25 are not limited to, music and dramatic arts organizations
2426	2426	26 such as symphony orchestras and theatrical groups, arts
2427	2427
2428	2428
2429	2429
2430	2430
2431	2431
2432	2432	HB5015 - 67 - LRB103 33725 HLH 63537 b
2433	2433
2434	2434
2435	2435	HB5015- 68 -LRB103 33725 HLH 63537 b HB5015 - 68 - LRB103 33725 HLH 63537 b
2436	2436	HB5015 - 68 - LRB103 33725 HLH 63537 b
2437	2437	1 and cultural service organizations, local arts councils,
2438	2438	2 visual arts organizations, and media arts organizations.
2439	2439	3 On and after July 1, 2001 (the effective date of Public Act
2440	2440	4 92-35), however, an entity otherwise eligible for this
2441	2441	5 exemption shall not make tax-free purchases unless it has
2442	2442	6 an active identification number issued by the Department.
2443	2443	7 (10) Personal property sold by a corporation, society,
2444	2444	8 association, foundation, institution, or organization,
2445	2445	9 other than a limited liability company, that is organized
2446	2446	10 and operated as a not-for-profit service enterprise for
2447	2447	11 the benefit of persons 65 years of age or older if the
2448	2448	12 personal property was not purchased by the enterprise for
2449	2449	13 the purpose of resale by the enterprise.
2450	2450	14 (11) Personal property sold to a governmental body, to
2451	2451	15 a corporation, society, association, foundation, or
2452	2452	16 institution organized and operated exclusively for
2453	2453	17 charitable, religious, or educational purposes, or to a
2454	2454	18 not-for-profit corporation, society, association,
2455	2455	19 foundation, institution, or organization that has no
2456	2456	20 compensated officers or employees and that is organized
2457	2457	21 and operated primarily for the recreation of persons 55
2458	2458	22 years of age or older. A limited liability company may
2459	2459	23 qualify for the exemption under this paragraph only if the
2460	2460	24 limited liability company is organized and operated
2461	2461	25 exclusively for educational purposes. On and after July 1,
2462	2462	26 1987, however, no entity otherwise eligible for this
2463	2463
2464	2464
2465	2465
2466	2466
2467	2467
2468	2468	HB5015 - 68 - LRB103 33725 HLH 63537 b
2469	2469
2470	2470
2471	2471	HB5015- 69 -LRB103 33725 HLH 63537 b HB5015 - 69 - LRB103 33725 HLH 63537 b
2472	2472	HB5015 - 69 - LRB103 33725 HLH 63537 b
2473	2473	1 exemption shall make tax-free purchases unless it has an
2474	2474	2 active identification number issued by the Department.
2475	2475	3 (12) (Blank).
2476	2476	4 (12-5) On and after July 1, 2003 and through June 30,
2477	2477	5 2004, motor vehicles of the second division with a gross
2478	2478	6 vehicle weight in excess of 8,000 pounds that are subject
2479	2479	7 to the commercial distribution fee imposed under Section
2480	2480	8 3-815.1 of the Illinois Vehicle Code. Beginning on July 1,
2481	2481	9 2004 and through June 30, 2005, the use in this State of
2482	2482	10 motor vehicles of the second division: (i) with a gross
2483	2483	11 vehicle weight rating in excess of 8,000 pounds; (ii) that
2484	2484	12 are subject to the commercial distribution fee imposed
2485	2485	13 under Section 3-815.1 of the Illinois Vehicle Code; and
2486	2486	14 (iii) that are primarily used for commercial purposes.
2487	2487	15 Through June 30, 2005, this exemption applies to repair
2488	2488	16 and replacement parts added after the initial purchase of
2489	2489	17 such a motor vehicle if that motor vehicle is used in a
2490	2490	18 manner that would qualify for the rolling stock exemption
2491	2491	19 otherwise provided for in this Act. For purposes of this
2492	2492	20 paragraph, "used for commercial purposes" means the
2493	2493	21 transportation of persons or property in furtherance of
2494	2494	22 any commercial or industrial enterprise whether for-hire
2495	2495	23 or not.
2496	2496	24 (13) Proceeds from sales to owners, lessors, or
2497	2497	25 shippers of tangible personal property that is utilized by
2498	2498	26 interstate carriers for hire for use as rolling stock
2499	2499
2500	2500
2501	2501
2502	2502
2503	2503
2504	2504	HB5015 - 69 - LRB103 33725 HLH 63537 b
2505	2505
2506	2506
2507	2507	HB5015- 70 -LRB103 33725 HLH 63537 b HB5015 - 70 - LRB103 33725 HLH 63537 b
2508	2508	HB5015 - 70 - LRB103 33725 HLH 63537 b
2509	2509	1 moving in interstate commerce and equipment operated by a
2510	2510	2 telecommunications provider, licensed as a common carrier
2511	2511	3 by the Federal Communications Commission, which is
2512	2512	4 permanently installed in or affixed to aircraft moving in
2513	2513	5 interstate commerce.
2514	2514	6 (14) Machinery and equipment that will be used by the
2515	2515	7 purchaser, or a lessee of the purchaser, primarily in the
2516	2516	8 process of manufacturing or assembling tangible personal
2517	2517	9 property for wholesale or retail sale or lease, whether
2518	2518	10 the sale or lease is made directly by the manufacturer or
2519	2519	11 by some other person, whether the materials used in the
2520	2520	12 process are owned by the manufacturer or some other
2521	2521	13 person, or whether the sale or lease is made apart from or
2522	2522	14 as an incident to the seller's engaging in the service
2523	2523	15 occupation of producing machines, tools, dies, jigs,
2524	2524	16 patterns, gauges, or other similar items of no commercial
2525	2525	17 value on special order for a particular purchaser. The
2526	2526	18 exemption provided by this paragraph (14) does not include
2527	2527	19 machinery and equipment used in (i) the generation of
2528	2528	20 electricity for wholesale or retail sale; (ii) the
2529	2529	21 generation or treatment of natural or artificial gas for
2530	2530	22 wholesale or retail sale that is delivered to customers
2531	2531	23 through pipes, pipelines, or mains; or (iii) the treatment
2532	2532	24 of water for wholesale or retail sale that is delivered to
2533	2533	25 customers through pipes, pipelines, or mains. The
2534	2534	26 provisions of Public Act 98-583 are declaratory of
2535	2535
2536	2536
2537	2537
2538	2538
2539	2539
2540	2540	HB5015 - 70 - LRB103 33725 HLH 63537 b
2541	2541
2542	2542
2543	2543	HB5015- 71 -LRB103 33725 HLH 63537 b HB5015 - 71 - LRB103 33725 HLH 63537 b
2544	2544	HB5015 - 71 - LRB103 33725 HLH 63537 b
2545	2545	1 existing law as to the meaning and scope of this
2546	2546	2 exemption. Beginning on July 1, 2017, the exemption
2547	2547	3 provided by this paragraph (14) includes, but is not
2548	2548	4 limited to, graphic arts machinery and equipment, as
2549	2549	5 defined in paragraph (4) of this Section.
2550	2550	6 (15) Proceeds of mandatory service charges separately
2551	2551	7 stated on customers' bills for purchase and consumption of
2552	2552	8 food and beverages, to the extent that the proceeds of the
2553	2553	9 service charge are in fact turned over as tips or as a
2554	2554	10 substitute for tips to the employees who participate
2555	2555	11 directly in preparing, serving, hosting or cleaning up the
2556	2556	12 food or beverage function with respect to which the
2557	2557	13 service charge is imposed.
2558	2558	14 (16) Tangible personal property sold to a purchaser if
2559	2559	15 the purchaser is exempt from use tax by operation of
2560	2560	16 federal law. This paragraph is exempt from the provisions
2561	2561	17 of Section 2-70.
2562	2562	18 (17) Tangible personal property sold to a common
2563	2563	19 carrier by rail or motor that receives the physical
2564	2564	20 possession of the property in Illinois and that transports
2565	2565	21 the property, or shares with another common carrier in the
2566	2566	22 transportation of the property, out of Illinois on a
2567	2567	23 standard uniform bill of lading showing the seller of the
2568	2568	24 property as the shipper or consignor of the property to a
2569	2569	25 destination outside Illinois, for use outside Illinois.
2570	2570	26 (18) Legal tender, currency, medallions, or gold or
2571	2571
2572	2572
2573	2573
2574	2574
2575	2575
2576	2576	HB5015 - 71 - LRB103 33725 HLH 63537 b
2577	2577
2578	2578
2579	2579	HB5015- 72 -LRB103 33725 HLH 63537 b HB5015 - 72 - LRB103 33725 HLH 63537 b
2580	2580	HB5015 - 72 - LRB103 33725 HLH 63537 b
2581	2581	1 silver coinage issued by the State of Illinois, the
2582	2582	2 government of the United States of America, or the
2583	2583	3 government of any foreign country, and bullion.
2584	2584	4 (19) Until July 1, 2003, oil field exploration,
2585	2585	5 drilling, and production equipment, including (i) rigs and
2586	2586	6 parts of rigs, rotary rigs, cable tool rigs, and workover
2587	2587	7 rigs, (ii) pipe and tubular goods, including casing and
2588	2588	8 drill strings, (iii) pumps and pump-jack units, (iv)
2589	2589	9 storage tanks and flow lines, (v) any individual
2590	2590	10 replacement part for oil field exploration, drilling, and
2591	2591	11 production equipment, and (vi) machinery and equipment
2592	2592	12 purchased for lease; but excluding motor vehicles required
2593	2593	13 to be registered under the Illinois Vehicle Code.
2594	2594	14 (20) Photoprocessing machinery and equipment,
2595	2595	15 including repair and replacement parts, both new and used,
2596	2596	16 including that manufactured on special order, certified by
2597	2597	17 the purchaser to be used primarily for photoprocessing,
2598	2598	18 and including photoprocessing machinery and equipment
2599	2599	19 purchased for lease.
2600	2600	20 (21) Until July 1, 2028, coal and aggregate
2601	2601	21 exploration, mining, off-highway hauling, processing,
2602	2602	22 maintenance, and reclamation equipment, including
2603	2603	23 replacement parts and equipment, and including equipment
2604	2604	24 purchased for lease, but excluding motor vehicles required
2605	2605	25 to be registered under the Illinois Vehicle Code. The
2606	2606	26 changes made to this Section by Public Act 97-767 apply on
2607	2607
2608	2608
2609	2609
2610	2610
2611	2611
2612	2612	HB5015 - 72 - LRB103 33725 HLH 63537 b
2613	2613
2614	2614
2615	2615	HB5015- 73 -LRB103 33725 HLH 63537 b HB5015 - 73 - LRB103 33725 HLH 63537 b
2616	2616	HB5015 - 73 - LRB103 33725 HLH 63537 b
2617	2617	1 and after July 1, 2003, but no claim for credit or refund
2618	2618	2 is allowed on or after August 16, 2013 (the effective date
2619	2619	3 of Public Act 98-456) for such taxes paid during the
2620	2620	4 period beginning July 1, 2003 and ending on August 16,
2621	2621	5 2013 (the effective date of Public Act 98-456).
2622	2622	6 (22) Until June 30, 2013, fuel and petroleum products
2623	2623	7 sold to or used by an air carrier, certified by the carrier
2624	2624	8 to be used for consumption, shipment, or storage in the
2625	2625	9 conduct of its business as an air common carrier, for a
2626	2626	10 flight destined for or returning from a location or
2627	2627	11 locations outside the United States without regard to
2628	2628	12 previous or subsequent domestic stopovers.
2629	2629	13 Beginning July 1, 2013, fuel and petroleum products
2630	2630	14 sold to or used by an air carrier, certified by the carrier
2631	2631	15 to be used for consumption, shipment, or storage in the
2632	2632	16 conduct of its business as an air common carrier, for a
2633	2633	17 flight that (i) is engaged in foreign trade or is engaged
2634	2634	18 in trade between the United States and any of its
2635	2635	19 possessions and (ii) transports at least one individual or
2636	2636	20 package for hire from the city of origination to the city
2637	2637	21 of final destination on the same aircraft, without regard
2638	2638	22 to a change in the flight number of that aircraft.
2639	2639	23 (23) A transaction in which the purchase order is
2640	2640	24 received by a florist who is located outside Illinois, but
2641	2641	25 who has a florist located in Illinois deliver the property
2642	2642	26 to the purchaser or the purchaser's donee in Illinois.
2643	2643
2644	2644
2645	2645
2646	2646
2647	2647
2648	2648	HB5015 - 73 - LRB103 33725 HLH 63537 b
2649	2649
2650	2650
2651	2651	HB5015- 74 -LRB103 33725 HLH 63537 b HB5015 - 74 - LRB103 33725 HLH 63537 b
2652	2652	HB5015 - 74 - LRB103 33725 HLH 63537 b
2653	2653	1 (24) Fuel consumed or used in the operation of ships,
2654	2654	2 barges, or vessels that are used primarily in or for the
2655	2655	3 transportation of property or the conveyance of persons
2656	2656	4 for hire on rivers bordering on this State if the fuel is
2657	2657	5 delivered by the seller to the purchaser's barge, ship, or
2658	2658	6 vessel while it is afloat upon that bordering river.
2659	2659	7 (25) Except as provided in item (25-5) of this
2660	2660	8 Section, a motor vehicle sold in this State to a
2661	2661	9 nonresident even though the motor vehicle is delivered to
2662	2662	10 the nonresident in this State, if the motor vehicle is not
2663	2663	11 to be titled in this State, and if a drive-away permit is
2664	2664	12 issued to the motor vehicle as provided in Section 3-603
2665	2665	13 of the Illinois Vehicle Code or if the nonresident
2666	2666	14 purchaser has vehicle registration plates to transfer to
2667	2667	15 the motor vehicle upon returning to his or her home state.
2668	2668	16 The issuance of the drive-away permit or having the
2669	2669	17 out-of-state registration plates to be transferred is
2670	2670	18 prima facie evidence that the motor vehicle will not be
2671	2671	19 titled in this State.
2672	2672	20 (25-5) The exemption under item (25) does not apply if
2673	2673	21 the state in which the motor vehicle will be titled does
2674	2674	22 not allow a reciprocal exemption for a motor vehicle sold
2675	2675	23 and delivered in that state to an Illinois resident but
2676	2676	24 titled in Illinois. The tax collected under this Act on
2677	2677	25 the sale of a motor vehicle in this State to a resident of
2678	2678	26 another state that does not allow a reciprocal exemption
2679	2679
2680	2680
2681	2681
2682	2682
2683	2683
2684	2684	HB5015 - 74 - LRB103 33725 HLH 63537 b
2685	2685
2686	2686
2687	2687	HB5015- 75 -LRB103 33725 HLH 63537 b HB5015 - 75 - LRB103 33725 HLH 63537 b
2688	2688	HB5015 - 75 - LRB103 33725 HLH 63537 b
2689	2689	1 shall be imposed at a rate equal to the state's rate of tax
2690	2690	2 on taxable property in the state in which the purchaser is
2691	2691	3 a resident, except that the tax shall not exceed the tax
2692	2692	4 that would otherwise be imposed under this Act. At the
2693	2693	5 time of the sale, the purchaser shall execute a statement,
2694	2694	6 signed under penalty of perjury, of his or her intent to
2695	2695	7 title the vehicle in the state in which the purchaser is a
2696	2696	8 resident within 30 days after the sale and of the fact of
2697	2697	9 the payment to the State of Illinois of tax in an amount
2698	2698	10 equivalent to the state's rate of tax on taxable property
2699	2699	11 in his or her state of residence and shall submit the
2700	2700	12 statement to the appropriate tax collection agency in his
2701	2701	13 or her state of residence. In addition, the retailer must
2702	2702	14 retain a signed copy of the statement in his or her
2703	2703	15 records. Nothing in this item shall be construed to
2704	2704	16 require the removal of the vehicle from this state
2705	2705	17 following the filing of an intent to title the vehicle in
2706	2706	18 the purchaser's state of residence if the purchaser titles
2707	2707	19 the vehicle in his or her state of residence within 30 days
2708	2708	20 after the date of sale. The tax collected under this Act in
2709	2709	21 accordance with this item (25-5) shall be proportionately
2710	2710	22 distributed as if the tax were collected at the 6.25%
2711	2711	23 general rate imposed under this Act.
2712	2712	24 (25-7) Beginning on July 1, 2007, no tax is imposed
2713	2713	25 under this Act on the sale of an aircraft, as defined in
2714	2714	26 Section 3 of the Illinois Aeronautics Act, if all of the
2715	2715
2716	2716
2717	2717
2718	2718
2719	2719
2720	2720	HB5015 - 75 - LRB103 33725 HLH 63537 b
2721	2721
2722	2722
2723	2723	HB5015- 76 -LRB103 33725 HLH 63537 b HB5015 - 76 - LRB103 33725 HLH 63537 b
2724	2724	HB5015 - 76 - LRB103 33725 HLH 63537 b
2725	2725	1 following conditions are met:
2726	2726	2 (1) the aircraft leaves this State within 15 days
2727	2727	3 after the later of either the issuance of the final
2728	2728	4 billing for the sale of the aircraft, or the
2729	2729	5 authorized approval for return to service, completion
2730	2730	6 of the maintenance record entry, and completion of the
2731	2731	7 test flight and ground test for inspection, as
2732	2732	8 required by 14 CFR C.F.R. 91.407;
2733	2733	9 (2) the aircraft is not based or registered in
2734	2734	10 this State after the sale of the aircraft; and
2735	2735	11 (3) the seller retains in his or her books and
2736	2736	12 records and provides to the Department a signed and
2737	2737	13 dated certification from the purchaser, on a form
2738	2738	14 prescribed by the Department, certifying that the
2739	2739	15 requirements of this item (25-7) are met. The
2740	2740	16 certificate must also include the name and address of
2741	2741	17 the purchaser, the address of the location where the
2742	2742	18 aircraft is to be titled or registered, the address of
2743	2743	19 the primary physical location of the aircraft, and
2744	2744	20 other information that the Department may reasonably
2745	2745	21 require.
2746	2746	22 For purposes of this item (25-7):
2747	2747	23 "Based in this State" means hangared, stored, or
2748	2748	24 otherwise used, excluding post-sale customizations as
2749	2749	25 defined in this Section, for 10 or more days in each
2750	2750	26 12-month period immediately following the date of the sale
2751	2751
2752	2752
2753	2753
2754	2754
2755	2755
2756	2756	HB5015 - 76 - LRB103 33725 HLH 63537 b
2757	2757
2758	2758
2759	2759	HB5015- 77 -LRB103 33725 HLH 63537 b HB5015 - 77 - LRB103 33725 HLH 63537 b
2760	2760	HB5015 - 77 - LRB103 33725 HLH 63537 b
2761	2761	1 of the aircraft.
2762	2762	2 "Registered in this State" means an aircraft
2763	2763	3 registered with the Department of Transportation,
2764	2764	4 Aeronautics Division, or titled or registered with the
2765	2765	5 Federal Aviation Administration to an address located in
2766	2766	6 this State.
2767	2767	7 This paragraph (25-7) is exempt from the provisions of
2768	2768	8 Section 2-70.
2769	2769	9 (26) Semen used for artificial insemination of
2770	2770	10 livestock for direct agricultural production.
2771	2771	11 (27) Horses, or interests in horses, registered with
2772	2772	12 and meeting the requirements of any of the Arabian Horse
2773	2773	13 Club Registry of America, Appaloosa Horse Club, American
2774	2774	14 Quarter Horse Association, United States Trotting
2775	2775	15 Association, or Jockey Club, as appropriate, used for
2776	2776	16 purposes of breeding or racing for prizes. This item (27)
2777	2777	17 is exempt from the provisions of Section 2-70, and the
2778	2778	18 exemption provided for under this item (27) applies for
2779	2779	19 all periods beginning May 30, 1995, but no claim for
2780	2780	20 credit or refund is allowed on or after January 1, 2008
2781	2781	21 (the effective date of Public Act 95-88) for such taxes
2782	2782	22 paid during the period beginning May 30, 2000 and ending
2783	2783	23 on January 1, 2008 (the effective date of Public Act
2784	2784	24 95-88).
2785	2785	25 (28) Computers and communications equipment utilized
2786	2786	26 for any hospital purpose and equipment used in the
2787	2787
2788	2788
2789	2789
2790	2790
2791	2791
2792	2792	HB5015 - 77 - LRB103 33725 HLH 63537 b
2793	2793
2794	2794
2795	2795	HB5015- 78 -LRB103 33725 HLH 63537 b HB5015 - 78 - LRB103 33725 HLH 63537 b
2796	2796	HB5015 - 78 - LRB103 33725 HLH 63537 b
2797	2797	1 diagnosis, analysis, or treatment of hospital patients
2798	2798	2 sold to a lessor who leases the equipment, under a lease of
2799	2799	3 one year or longer executed or in effect at the time of the
2800	2800	4 purchase, to a hospital that has been issued an active tax
2801	2801	5 exemption identification number by the Department under
2802	2802	6 Section 1g of this Act.
2803	2803	7 (29) Personal property sold to a lessor who leases the
2804	2804	8 property, under a lease of one year or longer executed or
2805	2805	9 in effect at the time of the purchase, to a governmental
2806	2806	10 body that has been issued an active tax exemption
2807	2807	11 identification number by the Department under Section 1g
2808	2808	12 of this Act.
2809	2809	13 (30) Beginning with taxable years ending on or after
2810	2810	14 December 31, 1995 and ending with taxable years ending on
2811	2811	15 or before December 31, 2004, personal property that is
2812	2812	16 donated for disaster relief to be used in a State or
2813	2813	17 federally declared disaster area in Illinois or bordering
2814	2814	18 Illinois by a manufacturer or retailer that is registered
2815	2815	19 in this State to a corporation, society, association,
2816	2816	20 foundation, or institution that has been issued a sales
2817	2817	21 tax exemption identification number by the Department that
2818	2818	22 assists victims of the disaster who reside within the
2819	2819	23 declared disaster area.
2820	2820	24 (31) Beginning with taxable years ending on or after
2821	2821	25 December 31, 1995 and ending with taxable years ending on
2822	2822	26 or before December 31, 2004, personal property that is
2823	2823
2824	2824
2825	2825
2826	2826
2827	2827
2828	2828	HB5015 - 78 - LRB103 33725 HLH 63537 b
2829	2829
2830	2830
2831	2831	HB5015- 79 -LRB103 33725 HLH 63537 b HB5015 - 79 - LRB103 33725 HLH 63537 b
2832	2832	HB5015 - 79 - LRB103 33725 HLH 63537 b
2833	2833	1 used in the performance of infrastructure repairs in this
2834	2834	2 State, including but not limited to municipal roads and
2835	2835	3 streets, access roads, bridges, sidewalks, waste disposal
2836	2836	4 systems, water and sewer line extensions, water
2837	2837	5 distribution and purification facilities, storm water
2838	2838	6 drainage and retention facilities, and sewage treatment
2839	2839	7 facilities, resulting from a State or federally declared
2840	2840	8 disaster in Illinois or bordering Illinois when such
2841	2841	9 repairs are initiated on facilities located in the
2842	2842	10 declared disaster area within 6 months after the disaster.
2843	2843	11 (32) Beginning July 1, 1999, game or game birds sold
2844	2844	12 at a "game breeding and hunting preserve area" as that
2845	2845	13 term is used in the Wildlife Code. This paragraph is
2846	2846	14 exempt from the provisions of Section 2-70.
2847	2847	15 (33) A motor vehicle, as that term is defined in
2848	2848	16 Section 1-146 of the Illinois Vehicle Code, that is
2849	2849	17 donated to a corporation, limited liability company,
2850	2850	18 society, association, foundation, or institution that is
2851	2851	19 determined by the Department to be organized and operated
2852	2852	20 exclusively for educational purposes. For purposes of this
2853	2853	21 exemption, "a corporation, limited liability company,
2854	2854	22 society, association, foundation, or institution organized
2855	2855	23 and operated exclusively for educational purposes" means
2856	2856	24 all tax-supported public schools, private schools that
2857	2857	25 offer systematic instruction in useful branches of
2858	2858	26 learning by methods common to public schools and that
2859	2859
2860	2860
2861	2861
2862	2862
2863	2863
2864	2864	HB5015 - 79 - LRB103 33725 HLH 63537 b
2865	2865
2866	2866
2867	2867	HB5015- 80 -LRB103 33725 HLH 63537 b HB5015 - 80 - LRB103 33725 HLH 63537 b
2868	2868	HB5015 - 80 - LRB103 33725 HLH 63537 b
2869	2869	1 compare favorably in their scope and intensity with the
2870	2870	2 course of study presented in tax-supported schools, and
2871	2871	3 vocational or technical schools or institutes organized
2872	2872	4 and operated exclusively to provide a course of study of
2873	2873	5 not less than 6 weeks duration and designed to prepare
2874	2874	6 individuals to follow a trade or to pursue a manual,
2875	2875	7 technical, mechanical, industrial, business, or commercial
2876	2876	8 occupation.
2877	2877	9 (34) Beginning January 1, 2000, personal property,
2878	2878	10 including food, purchased through fundraising events for
2879	2879	11 the benefit of a public or private elementary or secondary
2880	2880	12 school, a group of those schools, or one or more school
2881	2881	13 districts if the events are sponsored by an entity
2882	2882	14 recognized by the school district that consists primarily
2883	2883	15 of volunteers and includes parents and teachers of the
2884	2884	16 school children. This paragraph does not apply to
2885	2885	17 fundraising events (i) for the benefit of private home
2886	2886	18 instruction or (ii) for which the fundraising entity
2887	2887	19 purchases the personal property sold at the events from
2888	2888	20 another individual or entity that sold the property for
2889	2889	21 the purpose of resale by the fundraising entity and that
2890	2890	22 profits from the sale to the fundraising entity. This
2891	2891	23 paragraph is exempt from the provisions of Section 2-70.
2892	2892	24 (35) Beginning January 1, 2000 and through December
2893	2893	25 31, 2001, new or used automatic vending machines that
2894	2894	26 prepare and serve hot food and beverages, including
2895	2895
2896	2896
2897	2897
2898	2898
2899	2899
2900	2900	HB5015 - 80 - LRB103 33725 HLH 63537 b
2901	2901
2902	2902
2903	2903	HB5015- 81 -LRB103 33725 HLH 63537 b HB5015 - 81 - LRB103 33725 HLH 63537 b
2904	2904	HB5015 - 81 - LRB103 33725 HLH 63537 b
2905	2905	1 coffee, soup, and other items, and replacement parts for
2906	2906	2 these machines. Beginning January 1, 2002 and through June
2907	2907	3 30, 2003, machines and parts for machines used in
2908	2908	4 commercial, coin-operated amusement and vending business
2909	2909	5 if a use or occupation tax is paid on the gross receipts
2910	2910	6 derived from the use of the commercial, coin-operated
2911	2911	7 amusement and vending machines. This paragraph is exempt
2912	2912	8 from the provisions of Section 2-70.
2913	2913	9 (35-5) Beginning August 23, 2001 and through June 30,
2914	2914	10 2016, food for human consumption that is to be consumed
2915	2915	11 off the premises where it is sold (other than alcoholic
2916	2916	12 beverages, soft drinks, and food that has been prepared
2917	2917	13 for immediate consumption) and prescription and
2918	2918	14 nonprescription medicines, drugs, medical appliances, and
2919	2919	15 insulin, urine testing materials, syringes, and needles
2920	2920	16 used by diabetics, for human use, when purchased for use
2921	2921	17 by a person receiving medical assistance under Article V
2922	2922	18 of the Illinois Public Aid Code who resides in a licensed
2923	2923	19 long-term care facility, as defined in the Nursing Home
2924	2924	20 Care Act, or a licensed facility as defined in the ID/DD
2925	2925	21 Community Care Act, the MC/DD Act, or the Specialized
2926	2926	22 Mental Health Rehabilitation Act of 2013.
2927	2927	23 (36) Beginning August 2, 2001, computers and
2928	2928	24 communications equipment utilized for any hospital purpose
2929	2929	25 and equipment used in the diagnosis, analysis, or
2930	2930	26 treatment of hospital patients sold to a lessor who leases
2931	2931
2932	2932
2933	2933
2934	2934
2935	2935
2936	2936	HB5015 - 81 - LRB103 33725 HLH 63537 b
2937	2937
2938	2938
2939	2939	HB5015- 82 -LRB103 33725 HLH 63537 b HB5015 - 82 - LRB103 33725 HLH 63537 b
2940	2940	HB5015 - 82 - LRB103 33725 HLH 63537 b
2941	2941	1 the equipment, under a lease of one year or longer
2942	2942	2 executed or in effect at the time of the purchase, to a
2943	2943	3 hospital that has been issued an active tax exemption
2944	2944	4 identification number by the Department under Section 1g
2945	2945	5 of this Act. This paragraph is exempt from the provisions
2946	2946	6 of Section 2-70.
2947	2947	7 (37) Beginning August 2, 2001, personal property sold
2948	2948	8 to a lessor who leases the property, under a lease of one
2949	2949	9 year or longer executed or in effect at the time of the
2950	2950	10 purchase, to a governmental body that has been issued an
2951	2951	11 active tax exemption identification number by the
2952	2952	12 Department under Section 1g of this Act. This paragraph is
2953	2953	13 exempt from the provisions of Section 2-70.
2954	2954	14 (38) Beginning on January 1, 2002 and through June 30,
2955	2955	15 2016, tangible personal property purchased from an
2956	2956	16 Illinois retailer by a taxpayer engaged in centralized
2957	2957	17 purchasing activities in Illinois who will, upon receipt
2958	2958	18 of the property in Illinois, temporarily store the
2959	2959	19 property in Illinois (i) for the purpose of subsequently
2960	2960	20 transporting it outside this State for use or consumption
2961	2961	21 thereafter solely outside this State or (ii) for the
2962	2962	22 purpose of being processed, fabricated, or manufactured
2963	2963	23 into, attached to, or incorporated into other tangible
2964	2964	24 personal property to be transported outside this State and
2965	2965	25 thereafter used or consumed solely outside this State. The
2966	2966	26 Director of Revenue shall, pursuant to rules adopted in
2967	2967
2968	2968
2969	2969
2970	2970
2971	2971
2972	2972	HB5015 - 82 - LRB103 33725 HLH 63537 b
2973	2973
2974	2974
2975	2975	HB5015- 83 -LRB103 33725 HLH 63537 b HB5015 - 83 - LRB103 33725 HLH 63537 b
2976	2976	HB5015 - 83 - LRB103 33725 HLH 63537 b
2977	2977	1 accordance with the Illinois Administrative Procedure Act,
2978	2978	2 issue a permit to any taxpayer in good standing with the
2979	2979	3 Department who is eligible for the exemption under this
2980	2980	4 paragraph (38). The permit issued under this paragraph
2981	2981	5 (38) shall authorize the holder, to the extent and in the
2982	2982	6 manner specified in the rules adopted under this Act, to
2983	2983	7 purchase tangible personal property from a retailer exempt
2984	2984	8 from the taxes imposed by this Act. Taxpayers shall
2985	2985	9 maintain all necessary books and records to substantiate
2986	2986	10 the use and consumption of all such tangible personal
2987	2987	11 property outside of the State of Illinois.
2988	2988	12 (39) Beginning January 1, 2008, tangible personal
2989	2989	13 property used in the construction or maintenance of a
2990	2990	14 community water supply, as defined under Section 3.145 of
2991	2991	15 the Environmental Protection Act, that is operated by a
2992	2992	16 not-for-profit corporation that holds a valid water supply
2993	2993	17 permit issued under Title IV of the Environmental
2994	2994	18 Protection Act. This paragraph is exempt from the
2995	2995	19 provisions of Section 2-70.
2996	2996	20 (40) Beginning January 1, 2010 and continuing through
2997	2997	21 December 31, 2024, materials, parts, equipment,
2998	2998	22 components, and furnishings incorporated into or upon an
2999	2999	23 aircraft as part of the modification, refurbishment,
3000	3000	24 completion, replacement, repair, or maintenance of the
3001	3001	25 aircraft. This exemption includes consumable supplies used
3002	3002	26 in the modification, refurbishment, completion,
3003	3003
3004	3004
3005	3005
3006	3006
3007	3007
3008	3008	HB5015 - 83 - LRB103 33725 HLH 63537 b
3009	3009
3010	3010
3011	3011	HB5015- 84 -LRB103 33725 HLH 63537 b HB5015 - 84 - LRB103 33725 HLH 63537 b
3012	3012	HB5015 - 84 - LRB103 33725 HLH 63537 b
3013	3013	1 replacement, repair, and maintenance of aircraft, but
3014	3014	2 excludes any materials, parts, equipment, components, and
3015	3015	3 consumable supplies used in the modification, replacement,
3016	3016	4 repair, and maintenance of aircraft engines or power
3017	3017	5 plants, whether such engines or power plants are installed
3018	3018	6 or uninstalled upon any such aircraft. "Consumable
3019	3019	7 supplies" include, but are not limited to, adhesive, tape,
3020	3020	8 sandpaper, general purpose lubricants, cleaning solution,
3021	3021	9 latex gloves, and protective films. This exemption applies
3022	3022	10 only to the sale of qualifying tangible personal property
3023	3023	11 to persons who modify, refurbish, complete, replace, or
3024	3024	12 maintain an aircraft and who (i) hold an Air Agency
3025	3025	13 Certificate and are empowered to operate an approved
3026	3026	14 repair station by the Federal Aviation Administration,
3027	3027	15 (ii) have a Class IV Rating, and (iii) conduct operations
3028	3028	16 in accordance with Part 145 of the Federal Aviation
3029	3029	17 Regulations. The exemption does not include aircraft
3030	3030	18 operated by a commercial air carrier providing scheduled
3031	3031	19 passenger air service pursuant to authority issued under
3032	3032	20 Part 121 or Part 129 of the Federal Aviation Regulations.
3033	3033	21 The changes made to this paragraph (40) by Public Act
3034	3034	22 98-534 are declarative of existing law. It is the intent
3035	3035	23 of the General Assembly that the exemption under this
3036	3036	24 paragraph (40) applies continuously from January 1, 2010
3037	3037	25 through December 31, 2024; however, no claim for credit or
3038	3038	26 refund is allowed for taxes paid as a result of the
3039	3039
3040	3040
3041	3041
3042	3042
3043	3043
3044	3044	HB5015 - 84 - LRB103 33725 HLH 63537 b
3045	3045
3046	3046
3047	3047	HB5015- 85 -LRB103 33725 HLH 63537 b HB5015 - 85 - LRB103 33725 HLH 63537 b
3048	3048	HB5015 - 85 - LRB103 33725 HLH 63537 b
3049	3049	1 disallowance of this exemption on or after January 1, 2015
3050	3050	2 and prior to February 5, 2020 (the effective date of
3051	3051	3 Public Act 101-629) this amendatory Act of the 101st
3052	3052	4 General Assembly.
3053	3053	5 (41) Tangible personal property sold to a
3054	3054	6 public-facilities corporation, as described in Section
3055	3055	7 11-65-10 of the Illinois Municipal Code, for purposes of
3056	3056	8 constructing or furnishing a municipal convention hall,
3057	3057	9 but only if the legal title to the municipal convention
3058	3058	10 hall is transferred to the municipality without any
3059	3059	11 further consideration by or on behalf of the municipality
3060	3060	12 at the time of the completion of the municipal convention
3061	3061	13 hall or upon the retirement or redemption of any bonds or
3062	3062	14 other debt instruments issued by the public-facilities
3063	3063	15 corporation in connection with the development of the
3064	3064	16 municipal convention hall. This exemption includes
3065	3065	17 existing public-facilities corporations as provided in
3066	3066	18 Section 11-65-25 of the Illinois Municipal Code. This
3067	3067	19 paragraph is exempt from the provisions of Section 2-70.
3068	3068	20 (42) Beginning January 1, 2017 and through December
3069	3069	21 31, 2026, menstrual pads, tampons, and menstrual cups.
3070	3070	22 (43) Merchandise that is subject to the Rental
3071	3071	23 Purchase Agreement Occupation and Use Tax. The purchaser
3072	3072	24 must certify that the item is purchased to be rented
3073	3073	25 subject to a rental purchase agreement, as defined in the
3074	3074	26 Rental Purchase Agreement Act, and provide proof of
3075	3075
3076	3076
3077	3077
3078	3078
3079	3079
3080	3080	HB5015 - 85 - LRB103 33725 HLH 63537 b
3081	3081
3082	3082
3083	3083	HB5015- 86 -LRB103 33725 HLH 63537 b HB5015 - 86 - LRB103 33725 HLH 63537 b
3084	3084	HB5015 - 86 - LRB103 33725 HLH 63537 b
3085	3085	1 registration under the Rental Purchase Agreement
3086	3086	2 Occupation and Use Tax Act. This paragraph is exempt from
3087	3087	3 the provisions of Section 2-70.
3088	3088	4 (44) Qualified tangible personal property used in the
3089	3089	5 construction or operation of a data center that has been
3090	3090	6 granted a certificate of exemption by the Department of
3091	3091	7 Commerce and Economic Opportunity, whether that tangible
3092	3092	8 personal property is purchased by the owner, operator, or
3093	3093	9 tenant of the data center or by a contractor or
3094	3094	10 subcontractor of the owner, operator, or tenant. Data
3095	3095	11 centers that would have qualified for a certificate of
3096	3096	12 exemption prior to January 1, 2020 had Public Act 101-31
3097	3097	13 this amendatory Act of the 101st General Assembly been in
3098	3098	14 effect, may apply for and obtain an exemption for
3099	3099	15 subsequent purchases of computer equipment or enabling
3100	3100	16 software purchased or leased to upgrade, supplement, or
3101	3101	17 replace computer equipment or enabling software purchased
3102	3102	18 or leased in the original investment that would have
3103	3103	19 qualified.
3104	3104	20 The Department of Commerce and Economic Opportunity
3105	3105	21 shall grant a certificate of exemption under this item
3106	3106	22 (44) to qualified data centers as defined by Section
3107	3107	23 605-1025 of the Department of Commerce and Economic
3108	3108	24 Opportunity Law of the Civil Administrative Code of
3109	3109	25 Illinois.
3110	3110	26 For the purposes of this item (44):
3111	3111
3112	3112
3113	3113
3114	3114
3115	3115
3116	3116	HB5015 - 86 - LRB103 33725 HLH 63537 b
3117	3117
3118	3118
3119	3119	HB5015- 87 -LRB103 33725 HLH 63537 b HB5015 - 87 - LRB103 33725 HLH 63537 b
3120	3120	HB5015 - 87 - LRB103 33725 HLH 63537 b
3121	3121	1 "Data center" means a building or a series of
3122	3122	2 buildings rehabilitated or constructed to house
3123	3123	3 working servers in one physical location or multiple
3124	3124	4 sites within the State of Illinois.
3125	3125	5 "Qualified tangible personal property" means:
3126	3126	6 electrical systems and equipment; climate control and
3127	3127	7 chilling equipment and systems; mechanical systems and
3128	3128	8 equipment; monitoring and secure systems; emergency
3129	3129	9 generators; hardware; computers; servers; data storage
3130	3130	10 devices; network connectivity equipment; racks;
3131	3131	11 cabinets; telecommunications cabling infrastructure;
3132	3132	12 raised floor systems; peripheral components or
3133	3133	13 systems; software; mechanical, electrical, or plumbing
3134	3134	14 systems; battery systems; cooling systems and towers;
3135	3135	15 temperature control systems; other cabling; and other
3136	3136	16 data center infrastructure equipment and systems
3137	3137	17 necessary to operate qualified tangible personal
3138	3138	18 property, including fixtures; and component parts of
3139	3139	19 any of the foregoing, including installation,
3140	3140	20 maintenance, repair, refurbishment, and replacement of
3141	3141	21 qualified tangible personal property to generate,
3142	3142	22 transform, transmit, distribute, or manage electricity
3143	3143	23 necessary to operate qualified tangible personal
3144	3144	24 property; and all other tangible personal property
3145	3145	25 that is essential to the operations of a computer data
3146	3146	26 center. The term "qualified tangible personal
3147	3147
3148	3148
3149	3149
3150	3150
3151	3151
3152	3152	HB5015 - 87 - LRB103 33725 HLH 63537 b
3153	3153
3154	3154
3155	3155	HB5015- 88 -LRB103 33725 HLH 63537 b HB5015 - 88 - LRB103 33725 HLH 63537 b
3156	3156	HB5015 - 88 - LRB103 33725 HLH 63537 b
3157	3157	1 property" also includes building materials physically
3158	3158	2 incorporated into the qualifying data center. To
3159	3159	3 document the exemption allowed under this Section, the
3160	3160	4 retailer must obtain from the purchaser a copy of the
3161	3161	5 certificate of eligibility issued by the Department of
3162	3162	6 Commerce and Economic Opportunity.
3163	3163	7 This item (44) is exempt from the provisions of
3164	3164	8 Section 2-70.
3165	3165	9 (45) Beginning January 1, 2020 and through December
3166	3166	10 31, 2020, sales of tangible personal property made by a
3167	3167	11 marketplace seller over a marketplace for which tax is due
3168	3168	12 under this Act but for which use tax has been collected and
3169	3169	13 remitted to the Department by a marketplace facilitator
3170	3170	14 under Section 2d of the Use Tax Act are exempt from tax
3171	3171	15 under this Act. A marketplace seller claiming this
3172	3172	16 exemption shall maintain books and records demonstrating
3173	3173	17 that the use tax on such sales has been collected and
3174	3174	18 remitted by a marketplace facilitator. Marketplace sellers
3175	3175	19 that have properly remitted tax under this Act on such
3176	3176	20 sales may file a claim for credit as provided in Section 6
3177	3177	21 of this Act. No claim is allowed, however, for such taxes
3178	3178	22 for which a credit or refund has been issued to the
3179	3179	23 marketplace facilitator under the Use Tax Act, or for
3180	3180	24 which the marketplace facilitator has filed a claim for
3181	3181	25 credit or refund under the Use Tax Act.
3182	3182	26 (46) Beginning July 1, 2022, breast pumps, breast pump
3183	3183
3184	3184
3185	3185
3186	3186
3187	3187
3188	3188	HB5015 - 88 - LRB103 33725 HLH 63537 b
3189	3189
3190	3190
3191	3191	HB5015- 89 -LRB103 33725 HLH 63537 b HB5015 - 89 - LRB103 33725 HLH 63537 b
3192	3192	HB5015 - 89 - LRB103 33725 HLH 63537 b
3193	3193	1 collection and storage supplies, and breast pump kits.
3194	3194	2 This item (46) is exempt from the provisions of Section
3195	3195	3 2-70. As used in this item (46):
3196	3196	4 "Breast pump" means an electrically controlled or
3197	3197	5 manually controlled pump device designed or marketed to be
3198	3198	6 used to express milk from a human breast during lactation,
3199	3199	7 including the pump device and any battery, AC adapter, or
3200	3200	8 other power supply unit that is used to power the pump
3201	3201	9 device and is packaged and sold with the pump device at the
3202	3202	10 time of sale.
3203	3203	11 "Breast pump collection and storage supplies" means
3204	3204	12 items of tangible personal property designed or marketed
3205	3205	13 to be used in conjunction with a breast pump to collect
3206	3206	14 milk expressed from a human breast and to store collected
3207	3207	15 milk until it is ready for consumption.
3208	3208	16 "Breast pump collection and storage supplies"
3209	3209	17 includes, but is not limited to: breast shields and breast
3210	3210	18 shield connectors; breast pump tubes and tubing adapters;
3211	3211	19 breast pump valves and membranes; backflow protectors and
3212	3212	20 backflow protector adaptors; bottles and bottle caps
3213	3213	21 specific to the operation of the breast pump; and breast
3214	3214	22 milk storage bags.
3215	3215	23 "Breast pump collection and storage supplies" does not
3216	3216	24 include: (1) bottles and bottle caps not specific to the
3217	3217	25 operation of the breast pump; (2) breast pump travel bags
3218	3218	26 and other similar carrying accessories, including ice
3219	3219
3220	3220
3221	3221
3222	3222
3223	3223
3224	3224	HB5015 - 89 - LRB103 33725 HLH 63537 b
3225	3225
3226	3226
3227	3227	HB5015- 90 -LRB103 33725 HLH 63537 b HB5015 - 90 - LRB103 33725 HLH 63537 b
3228	3228	HB5015 - 90 - LRB103 33725 HLH 63537 b
3229	3229	1 packs, labels, and other similar products; (3) breast pump
3230	3230	2 cleaning supplies; (4) nursing bras, bra pads, breast
3231	3231	3 shells, and other similar products; and (5) creams,
3232	3232	4 ointments, and other similar products that relieve
3233	3233	5 breastfeeding-related symptoms or conditions of the
3234	3234	6 breasts or nipples, unless sold as part of a breast pump
3235	3235	7 kit that is pre-packaged by the breast pump manufacturer
3236	3236	8 or distributor.
3237	3237	9 "Breast pump kit" means a kit that: (1) contains no
3238	3238	10 more than a breast pump, breast pump collection and
3239	3239	11 storage supplies, a rechargeable battery for operating the
3240	3240	12 breast pump, a breastmilk cooler, bottle stands, ice
3241	3241	13 packs, and a breast pump carrying case; and (2) is
3242	3242	14 pre-packaged as a breast pump kit by the breast pump
3243	3243	15 manufacturer or distributor.
3244	3244	16 (47) (46) Tangible personal property sold by or on
3245	3245	17 behalf of the State Treasurer pursuant to the Revised
3246	3246	18 Uniform Unclaimed Property Act. This item (47) (46) is
3247	3247	19 exempt from the provisions of Section 2-70.
3248	3248	20 (48) Qualified tangible personal property used in the
3249	3249	21 construction or operation of a megaproject for which a
3250	3250	22 certificate has been issued by the Department of Revenue
3251	3251	23 as described and defined in Division 22 of Article 10 of
3252	3252	24 the Property Tax Code, whether that tangible personal
3253	3253	25 property is purchased by the owner, operator, or tenant of
3254	3254	26 the megaproject or by a contractor or subcontractor of the
3255	3255
3256	3256
3257	3257
3258	3258
3259	3259
3260	3260	HB5015 - 90 - LRB103 33725 HLH 63537 b
3261	3261
3262	3262
3263	3263	HB5015- 91 -LRB103 33725 HLH 63537 b HB5015 - 91 - LRB103 33725 HLH 63537 b
3264	3264	HB5015 - 91 - LRB103 33725 HLH 63537 b
3265	3265	1 owner, operator, or tenant. For the purposes of this item
3266	3266	2 (48):
3267	3267	3 "Facility" means a building or series of buildings.
3268	3268	4 "Megaproject" means a facility that is rehabilitated
3269	3269	5 or constructed as described in Division 22 of Article 10
3270	3270	6 of the Property Tax Code.
3271	3271	7 "Qualified tangible personal property" means:
3272	3272	8 electrical systems and equipment; climate control and
3273	3273	9 chilling equipment and systems; mechanical systems and
3274	3274	10 equipment; monitoring and secure systems; emergency
3275	3275	11 generators; hardware; computers; servers; data storage
3276	3276	12 devices; network connectivity equipment; racks; cabinets;
3277	3277	13 telecommunications cabling infrastructure; raised floor
3278	3278	14 systems; peripheral components or systems; software;
3279	3279	15 mechanical, electrical, or plumbing systems; battery
3280	3280	16 systems; cooling systems and towers; temperature control
3281	3281	17 systems; other cabling; and other data center
3282	3282	18 infrastructure equipment and systems necessary to operate
3283	3283	19 qualified tangible personal property, including fixtures;
3284	3284	20 and component parts of any of the foregoing, including
3285	3285	21 installation, maintenance, repair, refurbishment, and
3286	3286	22 replacement of qualified tangible personal property to
3287	3287	23 generate, transform, transmit, distribute, or manage
3288	3288	24 electricity necessary to operate qualified tangible
3289	3289	25 personal property; and all other tangible personal
3290	3290	26 property that is essential to the operations of a
3291	3291
3292	3292
3293	3293
3294	3294
3295	3295
3296	3296	HB5015 - 91 - LRB103 33725 HLH 63537 b
3297	3297
3298	3298
3299	3299	HB5015- 92 -LRB103 33725 HLH 63537 b HB5015 - 92 - LRB103 33725 HLH 63537 b
3300	3300	HB5015 - 92 - LRB103 33725 HLH 63537 b
3301	3301	1 megaproject. The term "qualified tangible personal
3302	3302	2 property" also includes building materials to be
3303	3303	3 incorporated into the megaproject. To document the
3304	3304	4 exemption allowed under this Section, the retailer,
3305	3305	5 contractor or subcontractor or supplier must obtain from
3306	3306	6 the purchaser a copy of the certificate issued by the
3307	3307	7 Department of Revenue for the megaproject as described and
3308	3308	8 defined in Division 22 of Article 10 of the Property Tax
3309	3309	9 Code.
3310	3310	10 This item (48) is exempt from the provisions of
3311	3311	11 Section 2-70.
3312	3312	12 (Source: P.A. 101-31, eff. 6-28-19; 101-81, eff. 7-12-19;
3313	3313	13 101-629, eff. 2-5-20; 102-16, eff. 6-17-21; 102-634, eff.
3314	3314	14 8-27-21; 102-700, Article 70, Section 70-20, eff. 4-19-22;
3315	3315	15 102-700, Article 75, Section 75-20, eff. 4-19-22; 102-813,
3316	3316	16 eff. 5-13-22; 102-1026, eff. 5-27-22; revised 8-15-22.)
3317	3317	17 Section 25. The Property Tax Code is amended by adding
3318	3318	18 Division 22 to Article 10 as follows:
3319	3319	19 (35 ILCS 200/Art. 10 Div. 22 heading new)
3320	3320	20 Division 22. Megaprojects
3321	3321	21 (35 ILCS 200/10-900 new)
3322	3322	22 Sec. 10-900. Findings. The State's economy is highly
3323	3323	23 vulnerable to other states that have major financial incentive
3324	3324
3325	3325
3326	3326
3327	3327
3328	3328
3329	3329	HB5015 - 92 - LRB103 33725 HLH 63537 b
3330	3330
3331	3331
3332	3332	HB5015- 93 -LRB103 33725 HLH 63537 b HB5015 - 93 - LRB103 33725 HLH 63537 b
3333	3333	HB5015 - 93 - LRB103 33725 HLH 63537 b
3334	3334	1 programs and competitive tax incentives. Certain businesses
3335	3335	2 and commercial operations that generate significant economic
3336	3336	3 activity bear a disproportionately high property tax burden
3337	3337	4 compared to their impact on government services and compared
3338	3338	5 to their positive economic benefits to the State and the local
3339	3339	6 economy and their derivative benefits to taxing districts. To
3340	3340	7 incentivize the significant capital investment and economic
3341	3341	8 activity of certain large-scale businesses and industrial and
3342	3342	9 commercial operations, the State finds that a valuation
3343	3343	10 procedure for real property taxes on special properties, known
3344	3344	11 as megaprojects, will reduce barriers to investment and
3345	3345	12 economic activity in Illinois. The General Assembly finds that
3346	3346	13 it is in the best interest of Illinois to establish a new
3347	3347	14 category of valuation for megaprojects that recognizes their
3348	3348	15 complexity and encourages local development at underutilized
3349	3349	16 properties.
3350	3350	17 (35 ILCS 200/10-910 new)
3351	3351	18 Sec. 10-910. Megaproject Assessment Freeze and Payment
3352	3352	19 Law; definitions. This Division 22 may be cited as the
3353	3353	20 Megaproject Assessment Freeze and Payment Law.
3354	3354	21 As used in this Division:
3355	3355	22 "Assessment officer" means the chief county assessment
3356	3356	23 officer of the county in which the megaproject is located.
3357	3357	24 "Assessment period" means the period beginning on the
3358	3358	25 first day of the calendar year after the calendar year in which
3359	3359
3360	3360
3361	3361
3362	3362
3363	3363
3364	3364	HB5015 - 93 - LRB103 33725 HLH 63537 b
3365	3365
3366	3366
3367	3367	HB5015- 94 -LRB103 33725 HLH 63537 b HB5015 - 94 - LRB103 33725 HLH 63537 b
3368	3368	HB5015 - 94 - LRB103 33725 HLH 63537 b
3369	3369	1 a megaproject is placed in service and ending on the date when
3370	3370	2 the megaproject no longer qualifies as a megaproject under
3371	3371	3 this Division.
3372	3372	4 "Base tax year" means the tax year prior to the first
3373	3373	5 calendar year during which the Department issues a megaproject
3374	3374	6 certificate under this Division.
3375	3375	7 "Base year" means:
3376	3376	8 (1) the calendar year prior to the calendar year in
3377	3377	9 which the Department issues the megaproject certificate,
3378	3378	10 if the Department issues a megaproject certificate for a
3379	3379	11 project located on the property without granting
3380	3380	12 preliminary approval for the project pursuant to Section
3381	3381	13 10-940; or
3382	3382	14 (2) the calendar year prior to the calendar year in
3383	3383	15 which the Department grants that preliminary approval, if
3384	3384	16 the Department grants preliminary approval pursuant to
3385	3385	17 Section 10-940 for a megaproject located on the property.
3386	3386	18 "Base year valuation" means the assessed value, in the
3387	3387	19 base year, of the property comprising the megaproject.
3388	3388	20 "Company" means one or more entities whose aggregate
3389	3389	21 investment in the megaproject meets the minimum investment
3390	3390	22 required under this Division. The term company includes a
3391	3391	23 company affiliate unless the context clearly indicates
3392	3392	24 otherwise.
3393	3393	25 "Company affiliate" means an entity that joins with or is
3394	3394	26 an affiliate of a company and that participates in the
3395	3395
3396	3396
3397	3397
3398	3398
3399	3399
3400	3400	HB5015 - 94 - LRB103 33725 HLH 63537 b
3401	3401
3402	3402
3403	3403	HB5015- 95 -LRB103 33725 HLH 63537 b HB5015 - 95 - LRB103 33725 HLH 63537 b
3404	3404	HB5015 - 95 - LRB103 33725 HLH 63537 b
3405	3405	1 investment in, or financing of, a megaproject.
3406	3406	2 "Consumer Price Index" means the index published by the
3407	3407	3 Bureau of Labor Statistics of the United States Department of
3408	3408	4 Labor that measures the average change in prices of goods and
3409	3409	5 services purchased by all urban consumers, United States city
3410	3410	6 average, all items, 1982-84 = 100.
3411	3411	7 "Department" means the Department of Revenue.
3412	3412	8 "Eligible costs" means all costs incurred by or on behalf
3413	3413	9 of, or allocated to, a company, prior to the Department's
3414	3414	10 issuance of the megaproject certificate or during the
3415	3415	11 investment period, to create or construct a megaproject.
3416	3416	12 "Eligible costs" includes, without limitation:
3417	3417	13 (1) the purchase, site preparation, renovation,
3418	3418	14 rehabilitation and construction of land, buildings,
3419	3419	15 structures, equipment and furnishings used for or in the
3420	3420	16 megaproject;
3421	3421	17 (2) any goods or services for the megaproject that are
3422	3422	18 purchased and capitalized under generally accepted
3423	3423	19 accounting principles, including any organizational costs
3424	3424	20 and research and development costs incurred in Illinois;
3425	3425	21 (3) capitalized lease costs for land, buildings,
3426	3426	22 structures and equipment valued at their present value
3427	3427	23 using the interest rate at which the company borrows funds
3428	3428	24 prevailing at the time the company entered into the lease;
3429	3429	25 (4) infrastructure development costs;
3430	3430	26 (5) debt service and project financing costs;
3431	3431
3432	3432
3433	3433
3434	3434
3435	3435
3436	3436	HB5015 - 95 - LRB103 33725 HLH 63537 b
3437	3437
3438	3438
3439	3439	HB5015- 96 -LRB103 33725 HLH 63537 b HB5015 - 96 - LRB103 33725 HLH 63537 b
3440	3440	HB5015 - 96 - LRB103 33725 HLH 63537 b
3441	3441	1 (6) non-capitalized research and development costs;
3442	3442	2 (7) job training and education costs;
3443	3443	3 (8) lease and relocation costs; and
3444	3444	4 (9) amounts expended by a company or company affiliate
3445	3445	5 as a non-responsible party pursuant to a voluntary program
3446	3446	6 of site remediation, including amounts expended to obtain
3447	3447	7 a certification of completion, if completion of
3448	3448	8 remediation is certified by the Illinois Environmental
3449	3449	9 Protection Agency.
3450	3450	10 "Entity" means a sole proprietor, partnership, firm,
3451	3451	11 corporation, limited liability company, association, or other
3452	3452	12 business enterprise.
3453	3453	13 "Incentive agreement" means an agreement between a company
3454	3454	14 and an oversight board obligating the company to make the
3455	3455	15 special payment under this Division, in addition to paying
3456	3456	16 property taxes, during the incentive period for a megaproject.
3457	3457	17 "Incentive period" means the period beginning on the first
3458	3458	18 day of the calendar year after the calendar year in which the
3459	3459	19 megaproject is placed in service and each calendar year
3460	3460	20 thereafter until the earlier of (i) the expiration or
3461	3461	21 termination of the incentive agreement or (ii) the revocation
3462	3462	22 of the megaproject certificate.
3463	3463	23 "Inducement resolution" means a resolution adopted by the
3464	3464	24 local municipality setting forth the commitment of the local
3465	3465	25 municipality to enter into an incentive agreement.
3466	3466	26 "Investment period" means the period ending 7 years after
3467	3467
3468	3468
3469	3469
3470	3470
3471	3471
3472	3472	HB5015 - 96 - LRB103 33725 HLH 63537 b
3473	3473
3474	3474
3475	3475	HB5015- 97 -LRB103 33725 HLH 63537 b HB5015 - 97 - LRB103 33725 HLH 63537 b
3476	3476	HB5015 - 97 - LRB103 33725 HLH 63537 b
3477	3477	1 the date on which the Department issues the megaproject
3478	3478	2 certificate, or such other longer period of time as the
3479	3479	3 oversight board and the company may agree to, not to exceed an
3480	3480	4 initial period of 10 years.
3481	3481	5 "Local municipality" means the city, village, or
3482	3482	6 incorporated town in which the megaproject is located or, if
3483	3483	7 the megaproject is located in an unincorporated area, the
3484	3484	8 county in which the megaproject is located.
3485	3485	9 "Local taxing district means a taxing district that levies
3486	3486	10 taxes for the levy year prior to the year in which the
3487	3487	11 application is submitted under Section 10-920 totaling 5% or
3488	3488	12 more of the total property tax bill for the property on which
3489	3489	13 the megaproject is located.
3490	3490	14 "Megaproject" means a project that satisfies the minimum
3491	3491	15 investment, investment period, and other requirements of this
3492	3492	16 Division.
3493	3493	17 "Megaproject certificate" means a certificate issued by
3494	3494	18 the Department that authorizes an assessment freeze as
3495	3495	19 provided in this Division.
3496	3496	20 "Minimum investment" means an investment in the
3497	3497	21 megaproject of at least $250,000,000 in eligible costs within
3498	3498	22 the investment period.
3499	3499	23 "Minority person" means a person who is a citizen or
3500	3500	24 lawful permanent resident of the United States and who is any
3501	3501	25 of the following:
3502	3502	26 (1) American Indian or Alaska Native (a person having
3503	3503
3504	3504
3505	3505
3506	3506
3507	3507
3508	3508	HB5015 - 97 - LRB103 33725 HLH 63537 b
3509	3509
3510	3510
3511	3511	HB5015- 98 -LRB103 33725 HLH 63537 b HB5015 - 98 - LRB103 33725 HLH 63537 b
3512	3512	HB5015 - 98 - LRB103 33725 HLH 63537 b
3513	3513	1 origins in any of the original peoples of North and South
3514	3514	2 America, including Central America, and who maintains
3515	3515	3 tribal affiliation or community attachment).
3516	3516	4 (2) Asian (a person having origins in any of the
3517	3517	5 original peoples of the Far East, Southeast Asia, or the
3518	3518	6 Indian subcontinent, including, but not limited to,
3519	3519	7 Cambodia, China, India, Japan, Korea, Malaysia, Pakistan,
3520	3520	8 the Philippine Islands, Thailand, and Vietnam).
3521	3521	9 (3) Black or African American (a person having origins
3522	3522	10 in any of the black racial groups of Africa).
3523	3523	11 (4) Hispanic or Latino (a person of Cuban, Mexican,
3524	3524	12 Puerto Rican, South or Central American, or other Spanish
3525	3525	13 culture or origin, regardless of race).
3526	3526	14 (5) Native Hawaiian or Other Pacific Islander (a
3527	3527	15 person having origins in any of the original peoples of
3528	3528	16 Hawaii, Guam, Samoa, or other Pacific Islands).
3529	3529	17 "Minority-owned business" means a business that is at
3530	3530	18 least 51% owned by one or more minority persons, or in the case
3531	3531	19 of a corporation, at least 51% of the stock in which is owned
3532	3532	20 by one or more minority persons; and the management and daily
3533	3533	21 business operations of which are controlled by one or more of
3534	3534	22 the minority individuals who own it.
3535	3535	23 "Oversight board" means the board established under
3536	3536	24 Section 10-920.
3537	3537	25 "Placed in service" means that construction of the
3538	3538	26 megaproject is substantially complete, which may be evidenced
3539	3539
3540	3540
3541	3541
3542	3542
3543	3543
3544	3544	HB5015 - 98 - LRB103 33725 HLH 63537 b
3545	3545
3546	3546
3547	3547	HB5015- 99 -LRB103 33725 HLH 63537 b HB5015 - 99 - LRB103 33725 HLH 63537 b
3548	3548	HB5015 - 99 - LRB103 33725 HLH 63537 b
3549	3549	1 by issuance of a certificate of occupancy for the megaproject
3550	3550	2 by the local municipality or any other governmental body
3551	3551	3 having jurisdiction over construction of the megaproject or,
3552	3552	4 if no certificate of occupancy is required as to the
3553	3553	5 megaproject, commencement of operations at the megaproject
3554	3554	6 site.
3555	3555	7 "Project" means land, buildings, and other improvements on
3556	3556	8 the land, including water, sewage treatment and disposal
3557	3557	9 facilities, air pollution control facilities, and all other
3558	3558	10 machinery, apparatus, equipment, office facilities, related
3559	3559	11 infrastructure, and furnishings which are considered
3560	3560	12 necessary, suitable, or useful by a company and comprise the
3561	3561	13 megaproject, including all such property subject to assessment
3562	3562	14 under the Property Tax Code.
3563	3563	15 "Special payment" means the annual amount paid in addition
3564	3564	16 to property taxes paid during the incentive period as provided
3565	3565	17 in the incentive agreement.
3566	3566	18 "Taxing district" has the meaning set forth in Section
3567	3567	19 1-150.
3568	3568	20 "Termination date" means the last day of a calendar year
3569	3569	21 that is no later than the 23rd year following the first
3570	3570	22 calendar year in which a megaproject is placed in service. A
3571	3571	23 company may apply to the oversight board prior to the
3572	3572	24 termination date for an extension of the termination date
3573	3573	25 beyond the 23rd year for up to 17 additional years, for a total
3574	3574	26 of 40 years. The oversight board shall approve an extension by
3575	3575
3576	3576
3577	3577
3578	3578
3579	3579
3580	3580	HB5015 - 99 - LRB103 33725 HLH 63537 b
3581	3581
3582	3582
3583	3583	HB5015- 100 -LRB103 33725 HLH 63537 b HB5015 - 100 - LRB103 33725 HLH 63537 b
3584	3584	HB5015 - 100 - LRB103 33725 HLH 63537 b
3585	3585	1 resolution upon a finding of substantial public benefit. A
3586	3586	2 copy of the resolution must be delivered to the Department
3587	3587	3 within 30 days of the date the resolution was adopted. If the
3588	3588	4 incentive agreement is terminated under Section 10-937, then
3589	3589	5 the termination date is the date the agreement is terminated.
3590	3590	6 (35 ILCS 200/10-915 new)
3591	3591	7 Sec. 10-915. Valuation during incentive period;
3592	3592	8 eligibility.
3593	3593	9 (a) Property certified by the Department as megaproject
3594	3594	10 property pursuant to this Division is eligible for an
3595	3595	11 assessment freeze, as provided in this Division, eliminating
3596	3596	12 from consideration, for assessment purposes during the
3597	3597	13 incentive period, the value added to the property by the
3598	3598	14 project and limiting the total valuation of the property
3599	3599	15 during the incentive period to the base year valuation. If the
3600	3600	16 company does not anticipate completing the project within the
3601	3601	17 investment period, then the oversight board may approve one or
3602	3602	18 more extensions of time to complete the project. However, the
3603	3603	19 oversight board may not extend the project for a period that
3604	3604	20 exceeds 5 years after the last day of the investment period.
3605	3605	21 Unless approved as part of the original incentive agreement,
3606	3606	22 the oversight board may approve an extension under this
3607	3607	23 subsection by resolution, a copy of which must be delivered to
3608	3608	24 the Department within 30 days after the date the resolution is
3609	3609	25 adopted.
3610	3610
3611	3611
3612	3612
3613	3613
3614	3614
3615	3615	HB5015 - 100 - LRB103 33725 HLH 63537 b
3616	3616
3617	3617
3618	3618	HB5015- 101 -LRB103 33725 HLH 63537 b HB5015 - 101 - LRB103 33725 HLH 63537 b
3619	3619	HB5015 - 101 - LRB103 33725 HLH 63537 b
3620	3620	1 (b) To qualify for a megaproject certificate, the company
3621	3621	2 must:
3622	3622	3 (1) make the minimum investment in the megaproject
3623	3623	4 during the investment period; minimum investment
3624	3624	5 requirements shall be construed broadly for purposes of
3625	3625	6 this Division;
3626	3626	7 (2) enter into an incentive agreement with the
3627	3627	8 oversight board as described in this Division;
3628	3628	9 (3) enter into a project labor agreement with the
3629	3629	10 applicable local building trades council prior to the
3630	3630	11 commencement of any demolition, building construction, or
3631	3631	12 building renovation related to the project; and
3632	3632	13 (4) establish the goal of awarding 20% of the total
3633	3633	14 dollar amount of contracts that are related to the project
3634	3634	15 and are awarded by the company during each calendar year
3635	3635	16 to minority-owned businesses.
3636	3636	17 (c) For purposes of this Division, if a single company
3637	3637	18 enters into a financing arrangement of the type described in
3638	3638	19 subsection (b) of Section 10-950, the investment in or
3639	3639	20 financing of the property by a developer, lessor, financing
3640	3640	21 entity, or other third party in accordance with this
3641	3641	22 arrangement is considered investment by the company.
3642	3642	23 Investment by a related person to the company is considered
3643	3643	24 investment by the company.
3644	3644	25 (35 ILCS 200/10-920 new)
3645	3645
3646	3646
3647	3647
3648	3648
3649	3649
3650	3650	HB5015 - 101 - LRB103 33725 HLH 63537 b
3651	3651
3652	3652
3653	3653	HB5015- 102 -LRB103 33725 HLH 63537 b HB5015 - 102 - LRB103 33725 HLH 63537 b
3654	3654	HB5015 - 102 - LRB103 33725 HLH 63537 b
3655	3655	1 Sec. 10-920. Incentive agreement; assessment freeze for
3656	3656	2 megaprojects; incentive period; inducement resolution;
3657	3657	3 location of the project; criteria to qualify.
3658	3658	4 (a) To obtain the benefits provided in this Division, the
3659	3659	5 company shall apply in writing to the local municipality to
3660	3660	6 enter into an incentive agreement with the local municipality
3661	3661	7 and the local taxing districts, in the form and manner
3662	3662	8 required by the local municipality, and shall certify to the
3663	3663	9 facts asserted in the application.
3664	3664	10 (b) Upon receipt of the application, the local
3665	3665	11 municipality shall notify each local taxing district that the
3666	3666	12 local municipality has received a megaproject application, and
3667	3667	13 the local municipality and the local taxing districts shall
3668	3668	14 establish an oversight board. The membership of the oversight
3669	3669	15 board and the terms of office of its members shall be
3670	3670	16 determined by the local municipality and the local taxing
3671	3671	17 districts, provided that at least 50% of the voting members of
3672	3672	18 the board shall represent local taxing districts that are
3673	3673	19 school districts.
3674	3674	20 (c) The oversight board, prior to entering into an
3675	3675	21 incentive agreement under this Section, shall hold a public
3676	3676	22 hearing to consider the application. The amount and terms of
3677	3677	23 the proposed special payment and the duration of the incentive
3678	3678	24 agreement shall be considered at the public hearing.
3679	3679	25 (d) Copies of the completed application shall be provided
3680	3680	26 to each local taxing district. Those copies shall be provided
3681	3681
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3691	3691	1 at least 30 days prior to the scheduled public hearing under
3692	3692	2 subsection (c).
3693	3693	3 (e) The company and the oversight board shall enter into
3694	3694	4 an incentive agreement requiring the special payment described
3695	3695	5 in Section 10-925. That agreement shall not take effect unless
3696	3696	6 the corporate authorities of the local municipality and each
3697	3697	7 local taxing district each adopt an ordinance approving the
3698	3698	8 incentive agreement.
3699	3699	9 (f) If an incentive agreement is not executed within 5
3700	3700	10 years after the local municipality's adoption of an inducement
3701	3701	11 resolution, expenditures incurred by the company more than 5
3702	3702	12 years prior to the execution of the incentive agreement shall
3703	3703	13 not qualify as part of the minimum investment.
3704	3704	14 (g) To be eligible to enter into an incentive agreement
3705	3705	15 under this Division, the company must commit to a project that
3706	3706	16 meets the minimum investment set forth in this Division.
3707	3707	17 (35 ILCS 200/10-925 new)
3708	3708	18 Sec. 10-925. Contents of incentive agreement.
3709	3709	19 (a) The incentive agreement under Section 10-920 must
3710	3710	20 require the company to pay, or be responsible for the payment
3711	3711	21 of, annual special payments to the local municipality and each
3712	3712	22 local taxing district, beginning with the first tax year for
3713	3713	23 which the assessment freeze under this Division is applied to
3714	3714	24 the megaproject. The amount of the special payment shall be
3715	3715	25 set forth in the incentive agreement and shall be increased
3716	3716
3717	3717
3718	3718
3719	3719
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3726	3726	1 annually by the lesser of (i) 5% or (ii) the percentage
3727	3727	2 increase, if any, in the Consumer Price Index for the 12 months
3728	3728	3 ending in September of the immediately preceding calendar
3729	3729	4 year, and may be further increased or decreased every 5 years
3730	3730	5 upon renegotiation by the parties as provided in subsection
3731	3731	6 (e).
3732	3732	7 (b) The incentive agreement shall obligate the company to
3733	3733	8 operate the megaproject at the designated project location for
3734	3734	9 a minimum of 20 years or until the termination of the agreement
3735	3735	10 as provided in Section 10-937, whichever occurs earlier.
3736	3736	11 (c) The incentive agreement may contain such other terms
3737	3737	12 and conditions as are mutually agreeable to the oversight
3738	3738	13 board and the company and are consistent with the requirements
3739	3739	14 of this Division, including, without limitation, operational
3740	3740	15 and job creation requirements.
3741	3741	16 (d) In addition, all incentive agreements entered into
3742	3742	17 pursuant to Section 10-920 must include, as the first portion
3743	3743	18 of the document, a recapitulation of the remaining contents of
3744	3744	19 the document which includes, but is not limited to, the
3745	3745	20 following:
3746	3746	21 (1) the legal name of each party to the agreement;
3747	3747	22 (2) the street address of the project and the property
3748	3748	23 subject to the agreement;
3749	3749	24 (3) the agreed minimum investment;
3750	3750	25 (4) the term of the agreement;
3751	3751	26 (5) a schedule showing the amount of the special
3752	3752
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3755	3755
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3762	3762	1 payment and its calculation for each year of the
3763	3763	2 agreement;
3764	3764	3 (6) a schedule showing the amount to be distributed
3765	3765	4 annually to the local municipality and each local taxing
3766	3766	5 district;
3767	3767	6 (7) any other feature or aspect of the agreement which
3768	3768	7 may affect the calculation of items (5) and (6) of this
3769	3769	8 subsection; and
3770	3770	9 (8) the party or parties to the agreement who are
3771	3771	10 responsible for updating the information contained in the
3772	3772	11 summary document.
3773	3773	12 (e) The incentive agreement shall also contain a
3774	3774	13 renegotiation clause that requires the parties to the
3775	3775	14 agreement to renegotiate the terms of the agreement no less
3776	3776	15 often than once every 5 years.
3777	3777	16 (35 ILCS 200/10-930 new)
3778	3778	17 Sec. 10-930. Installment bills; distribution of special
3779	3779	18 payments.
3780	3780	19 (a) The county collector shall prepare a bill for each
3781	3781	20 installment of the special payment according to the schedule
3782	3782	21 set forth in paragraph (5) of subsection (d) of Section
3783	3783	22 10-925, or as modified pursuant to paragraph (7) of subsection
3784	3784	23 (d) of Section 10-925, and that payment must be distributed to
3785	3785	24 the local taxing entities according to the schedule in
3786	3786	25 paragraph (6) of subsection (d) of Section 10-925 or as
3787	3787
3788	3788
3789	3789
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3797	3797	1 modified in paragraph (7) of subsection (d) of Section 10-925.
3798	3798	2 (b) Distribution to the local municipality and local
3799	3799	3 taxing districts of the special payments associated with a
3800	3800	4 megaproject must be made within 30 days after receipt by the
3801	3801	5 county collector of the special payment amounts.
3802	3802	6 (c) Misallocations of the distribution of the special
3803	3803	7 payments may be corrected by adjusting later distributions,
3804	3804	8 but these adjustments must be made in the next succeeding year
3805	3805	9 following identification and resolution of the misallocation.
3806	3806	10 To the extent that distributions have been made improperly in
3807	3807	11 previous years, claims for adjustment must be made within one
3808	3808	12 year of the distribution.
3809	3809	13 (35 ILCS 200/10-932 new)
3810	3810	14 Sec. 10-932. Revenue sharing agreements. The local taxing
3811	3811	15 districts, including the local municipality, may enter into
3812	3812	16 revenue sharing agreements among themselves. Those agreements
3813	3813	17 must be based on the results of an impact study including, but
3814	3814	18 not limited to, an analysis of environmental impacts, housing
3815	3815	19 costs, traffic impacts, and police and fire costs.
3816	3816	20 (35 ILCS 200/10-935 new)
3817	3817	21 Sec. 10-935. Use of revenues. A taxing district that
3818	3818	22 receives and retains revenues from a special payment under
3819	3819	23 this Division may use all or a portion of the revenues for the
3820	3820	24 purposes of financing the issuance of revenue bonds.
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3831	3831	1 (35 ILCS 200/10-937 new)
3832	3832	2 Sec. 10-937. Termination of incentive agreement; automatic
3833	3833	3 termination; minimum level of investment required to remain
3834	3834	4 qualified for assessment freeze.
3835	3835	5 (a) The oversight board and the company may mutually agree
3836	3836	6 to terminate the incentive agreement at any time. From the
3837	3837	7 date of termination, the megaproject is subject to assessment
3838	3838	8 on the basis of the then current fair cash value.
3839	3839	9 (b) An incentive agreement shall be terminated if the
3840	3840	10 company fails to satisfy the minimum investment level provided
3841	3841	11 in this Division. If the incentive agreement is terminated
3842	3842	12 under this subsection, the megaproject is subject to
3843	3843	13 assessment on the basis of the then current fair cash value
3844	3844	14 beginning in the tax year during which the termination occurs.
3845	3845	15 (c) An incentive agreement shall terminate if, at any
3846	3846	16 time, the company no longer has the minimum level of
3847	3847	17 investment as provided in this Division, without regard to
3848	3848	18 depreciation.
3849	3849	19 (35 ILCS 200/10-940 new)
3850	3850	20 Sec. 10-940. Megaproject applications; certification as a
3851	3851	21 megaproject and revocation of certification.
3852	3852	22 (a) The Department shall receive applications for
3853	3853	23 megaproject certificates under this Division in a form and
3854	3854	24 manner provided by the Department by rule. The Department
3855	3855
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3865	3865	1 shall promptly notify the chief county assessment officer when
3866	3866	2 the Department receives an application under this Section. The
3867	3867	3 Department's rules shall provide that an applicant may request
3868	3868	4 preliminary approval of the megaproject before the project
3869	3869	5 begins, before the applicant has entered into a fully executed
3870	3870	6 incentive agreement with the oversight board, or before the
3871	3871	7 project has been placed in service.
3872	3872	8 (b) An applicant for a megaproject certificate under this
3873	3873	9 Division must provide evidence to the Department of a fully
3874	3874	10 executed incentive agreement between the company and the
3875	3875	11 oversight board as described in this Division.
3876	3876	12 (c) An applicant for a megaproject certificate under this
3877	3877	13 Division must provide evidence to the Department of a fully
3878	3878	14 executed project labor agreement entered into with the
3879	3879	15 applicable local building trades council prior to the
3880	3880	16 commencement of any demolition, building construction, or
3881	3881	17 building renovation at the project. If the demolition,
3882	3882	18 building construction, or building renovation begins after the
3883	3883	19 application is approved, then the applicant must transmit a
3884	3884	20 copy of the fully executed project labor agreement to the
3885	3885	21 Department as soon as possible after the agreement is
3886	3886	22 executed.
3887	3887	23 (d) An applicant for a megaproject certificate under this
3888	3888	24 Division must provide evidence to the Department that the
3889	3889	25 company has established the goal of awarding 20% of the total
3890	3890	26 dollar amount of contracts awarded during each calendar year
3891	3891
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3901	3901	1 by the company, that are related to the project, to
3902	3902	2 minority-owned businesses.
3903	3903	3 (e) The Department shall approve an application for a
3904	3904	4 megaproject certificate if the Department finds that the
3905	3905	5 project meets the requirements of this Division.
3906	3906	6 (f) Upon approval of the application, the Department shall
3907	3907	7 issue a megaproject certificate to the applicant and transmit
3908	3908	8 a copy to the chief county assessment officer. The certificate
3909	3909	9 shall identify the property on which the megaproject is
3910	3910	10 located.
3911	3911	11 (g) For each calendar year following issuance of the
3912	3912	12 megaproject certificate, until the minimum investment
3913	3913	13 requirements have been met and the megaproject has been placed
3914	3914	14 in service, the company shall deliver a report to the
3915	3915	15 Department on the status of construction or creation of the
3916	3916	16 megaproject and the amount of minimum investment made in the
3917	3917	17 megaproject during the preceding calendar year. If the
3918	3918	18 Department determines, in accordance with the Administrative
3919	3919	19 Review Law and the Illinois Administrative Procedure Act, that
3920	3920	20 a project for which a certificate has been issued has not met
3921	3921	21 the minimum investment requirements of this Division within
3922	3922	22 the investment period, the Department shall revoke the
3923	3923	23 certificate by written notice to the taxpayer of record and
3924	3924	24 transmit a copy of the revocation to the assessment officer.
3925	3925	25 (h) If the oversight board notifies the Department that
3926	3926	26 the incentive agreement has been terminated, the Department
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3937	3937	1 shall revoke the certificate by written notice to the taxpayer
3938	3938	2 of record and transmit a copy of the revocation to the
3939	3939	3 assessment officer.
3940	3940	4 (35 ILCS 200/10-945 new)
3941	3941	5 Sec. 10-945. Computation of valuation.
3942	3942	6 (a) Upon receipt of the megaproject certificate from the
3943	3943	7 Department, the chief county assessment officer shall
3944	3944	8 determine the base year valuation and shall make a notation on
3945	3945	9 each statement of assessment during the assessment period that
3946	3946	10 the valuation of the project is based upon the issuance of a
3947	3947	11 megaproject certificate.
3948	3948	12 (b) Upon revocation of a megaproject certificate, the
3949	3949	13 chief county assessment officer shall compute the assessed
3950	3950	14 valuation of the project on the basis of the then current fair
3951	3951	15 cash value of the property.
3952	3952	16 (35 ILCS 200/10-950 new)
3953	3953	17 Sec. 10-950. Transfers of interest in a megaproject;
3954	3954	18 sale-leaseback arrangement; requirements.
3955	3955	19 (a) Subject to the terms of the incentive agreement
3956	3956	20 between the company and the oversight board, ownership of or
3957	3957	21 any interest in the megaproject and any and all related
3958	3958	22 project property, including, without limitation, transfers of
3959	3959	23 indirect beneficial interests and equity interests in a
3960	3960	24 company owning a megaproject, shall not affect the assessment
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3971	3971	1 freeze or the validity of the megaproject certificate issued
3972	3972	2 under this Division. Notwithstanding the provisions of this
3973	3973	3 subsection, the incentive agreement shall be a covenant
3974	3974	4 running with the land.
3975	3975	5 (b) A company may enter into lending, financing, security,
3976	3976	6 leasing, or similar arrangements, or a succession of such
3977	3977	7 arrangements, with a financing entity concerning all or part
3978	3978	8 of a project including, without limitation, a sale-leaseback
3979	3979	9 arrangement, equipment lease, build-to-suit lease, synthetic
3980	3980	10 lease, nordic lease, defeased tax benefit, or transfer lease,
3981	3981	11 an assignment, sublease, or similar arrangement, or succession
3982	3982	12 of those arrangements, with one or more financing entities
3983	3983	13 concerning all or part of a project, regardless of the
3984	3984	14 identity of the income tax or fee owner of the megaproject.
3985	3985	15 Neither the original transfer to the financing entity nor the
3986	3986	16 later transfer from the financing entity back to the company,
3987	3987	17 pursuant to terms in the sale-leaseback agreement, shall
3988	3988	18 affect the assessment freeze or the validity of the
3989	3989	19 megaproject certificate issued under this Division, regardless
3990	3990	20 of whether the income tax basis is changed for income tax
3991	3991	21 purposes.
3992	3992	22 (c) The Department must receive notice of all transfers
3993	3993	23 undertaken with respect to other projects to effect a
3994	3994	24 financing. Notice shall be made in writing within 60 days
3995	3995	25 after the transfer, identifying each transferee and containing
3996	3996	26 other information required by the Department with the
3997	3997
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4007	4007	1 appropriate returns. Failure to meet this notice requirement
4008	4008	2 does not adversely affect the assessment freeze.
4009	4009	3 (35 ILCS 200/10-955 new)
4010	4010	4 Sec. 10-955. Minimum investment by company affiliates. To
4011	4011	5 be eligible for the benefits of this Division, a company must
4012	4012	6 make the minimum investment. Investments by company affiliates
4013	4013	7 during the investment period may be applied toward the minimum
4014	4014	8 investment under this Division regardless of whether the
4015	4015	9 company affiliate was part of the project. To qualify for the
4016	4016	10 assessment freeze, the minimum investments must be made at the
4017	4017	11 megaproject site.
4018	4018	12 (35 ILCS 200/10-960 new)
4019	4019	13 Sec. 10-960. Projects to be valued at fair cash value for
4020	4020	14 purposes of bonded indebtedness and limitations on property
4021	4021	15 tax extensions. Projects to which an assessment freeze applies
4022	4022	16 pursuant to this Division shall be valued at their fair cash
4023	4023	17 value for purposes of calculating a municipality's general
4024	4024	18 obligation bond limits and a taxing district's limitation on
4025	4025	19 tax extensions.
4026	4026	20 (35 ILCS 200/10-965 new)
4027	4027	21 Sec. 10-965. Abatements. Any local taxing district, upon a
4028	4028	22 majority vote of its governing authority, may, after the
4029	4029	23 determination of the assessed valuation as set forth in this
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4040	4040	1 Division, order the clerk of the appropriate municipality or
4041	4041	2 county to abate any portion of real property taxes otherwise
4042	4042	3 levied or extended by the taxing district on a megaproject.
4043	4043	4 (35 ILCS 200/10-970 new)
4044	4044	5 Sec. 10-970. Filing of returns, contracts, and other
4045	4045	6 information; due date of payments and returns.
4046	4046	7 (a) The company and the oversight board shall file
4047	4047	8 notices, reports, and other information as required by the
4048	4048	9 Department.
4049	4049	10 (b) Special payments are due at the same time as property
4050	4050	11 tax payments and property tax returns are due for the
4051	4051	12 megaproject property.
4052	4052	13 (c) Failure to make a timely special payment results in
4053	4053	14 the assessment of penalties as if the payment were a
4054	4054	15 delinquent property tax payment or return.
4055	4055	16 (d) Within 30 days after the date of execution of an
4056	4056	17 incentive agreement, a copy of the incentive agreement must be
4057	4057	18 filed with the Department, the county assessor, and the county
4058	4058	19 auditor for the county in which the megaproject is located.
4059	4059	20 (35 ILCS 200/10-980 new)
4060	4060	21 Sec. 10-980. Rules. The Department may issue rulings and
4061	4061	22 adopt rules as necessary to carry out the purpose of this
4062	4062	23 Division.
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4073	4073	1 (35 ILCS 200/10-990 new)
4074	4074	2 Sec. 10-990. Invalidity. If all or any part of this
4075	4075	3 Division is determined to be unconstitutional or otherwise
4076	4076	4 unenforceable by a court of competent jurisdiction, a company
4077	4077	5 has 180 days from the date of the determination to transfer
4078	4078	6 title to a megaproject to an authorized economic development
4079	4079	7 authority, which may qualify for property tax assessment under
4080	4080	8 this Division or which may be exempt from property taxes.
4081	4081	9 Section 97. Severability. The provisions of this Act are
4082	4082	10 severable under Section 1.31 of the Statute on Statutes.
4083	4083	11 Section 99. Effective date. This Act takes effect June 1,
4084	4084	12 2024.
4085	4085	HB5015- 115 -LRB103 33725 HLH 63537 b 1 INDEX 2 Statutes amended in order of appearance 3 35 ILCS 105/3-54 35 ILCS 110/3-55 35 ILCS 115/3-56 35 ILCS 120/2-57 35 ILCS 200/Art. 10 Div. 8 22 heading new9 35 ILCS 200/10-900 new10 35 ILCS 200/10-910 new11 35 ILCS 200/10-915 new12 35 ILCS 200/10-920 new13 35 ILCS 200/10-925 new14 35 ILCS 200/10-930 new15 35 ILCS 200/10-932 new16 35 ILCS 200/10-935 new17 35 ILCS 200/10-937 new18 35 ILCS 200/10-940 new19 35 ILCS 200/10-945 new20 35 ILCS 200/10-950 new21 35 ILCS 200/10-955 new22 35 ILCS 200/10-960 new23 35 ILCS 200/10-965 new24 35 ILCS 200/10-970 new25 35 ILCS 200/10-980 new HB5015- 116 -LRB103 33725 HLH 63537 b HB5015- 115 -LRB103 33725 HLH 63537 b HB5015 - 115 - LRB103 33725 HLH 63537 b 1 INDEX 2 Statutes amended in order of appearance 3 35 ILCS 105/3-5 4 35 ILCS 110/3-5 5 35 ILCS 115/3-5 6 35 ILCS 120/2-5 7 35 ILCS 200/Art. 10 Div. 8 22 heading new 9 35 ILCS 200/10-900 new 10 35 ILCS 200/10-910 new 11 35 ILCS 200/10-915 new 12 35 ILCS 200/10-920 new 13 35 ILCS 200/10-925 new 14 35 ILCS 200/10-930 new 15 35 ILCS 200/10-932 new 16 35 ILCS 200/10-935 new 17 35 ILCS 200/10-937 new 18 35 ILCS 200/10-940 new 19 35 ILCS 200/10-945 new 20 35 ILCS 200/10-950 new 21 35 ILCS 200/10-955 new 22 35 ILCS 200/10-960 new 23 35 ILCS 200/10-965 new 24 35 ILCS 200/10-970 new 25 35 ILCS 200/10-980 new HB5015- 116 -LRB103 33725 HLH 63537 b HB5015 - 116 - LRB103 33725 HLH 63537 b
4086	4086	HB5015- 115 -LRB103 33725 HLH 63537 b HB5015 - 115 - LRB103 33725 HLH 63537 b
4087	4087	HB5015 - 115 - LRB103 33725 HLH 63537 b
4088	4088	1 INDEX
4089	4089	2 Statutes amended in order of appearance
4090	4090	3 35 ILCS 105/3-5
4091	4091	4 35 ILCS 110/3-5
4092	4092	5 35 ILCS 115/3-5
4093	4093	6 35 ILCS 120/2-5
4094	4094	7 35 ILCS 200/Art. 10 Div.
4095	4095	8 22 heading new
4096	4096	9 35 ILCS 200/10-900 new
4097	4097	10 35 ILCS 200/10-910 new
4098	4098	11 35 ILCS 200/10-915 new
4099	4099	12 35 ILCS 200/10-920 new
4100	4100	13 35 ILCS 200/10-925 new
4101	4101	14 35 ILCS 200/10-930 new
4102	4102	15 35 ILCS 200/10-932 new
4103	4103	16 35 ILCS 200/10-935 new
4104	4104	17 35 ILCS 200/10-937 new
4105	4105	18 35 ILCS 200/10-940 new
4106	4106	19 35 ILCS 200/10-945 new
4107	4107	20 35 ILCS 200/10-950 new
4108	4108	21 35 ILCS 200/10-955 new
4109	4109	22 35 ILCS 200/10-960 new
4110	4110	23 35 ILCS 200/10-965 new
4111	4111	24 35 ILCS 200/10-970 new
4112	4112	25 35 ILCS 200/10-980 new
4113	4113	HB5015- 116 -LRB103 33725 HLH 63537 b HB5015 - 116 - LRB103 33725 HLH 63537 b
4114	4114	HB5015 - 116 - LRB103 33725 HLH 63537 b
4115	4115
4116	4116
4117	4117
4118	4118
4119	4119
4120	4120	HB5015 - 114 - LRB103 33725 HLH 63537 b
4121	4121
4122	4122
4123	4123
4124	4124	HB5015- 115 -LRB103 33725 HLH 63537 b HB5015 - 115 - LRB103 33725 HLH 63537 b
4125	4125	HB5015 - 115 - LRB103 33725 HLH 63537 b
4126	4126	1 INDEX
4127	4127	2 Statutes amended in order of appearance
4128	4128	3 35 ILCS 105/3-5
4129	4129	4 35 ILCS 110/3-5
4130	4130	5 35 ILCS 115/3-5
4131	4131	6 35 ILCS 120/2-5
4132	4132	7 35 ILCS 200/Art. 10 Div.
4133	4133	8 22 heading new
4134	4134	9 35 ILCS 200/10-900 new
4135	4135	10 35 ILCS 200/10-910 new
4136	4136	11 35 ILCS 200/10-915 new
4137	4137	12 35 ILCS 200/10-920 new
4138	4138	13 35 ILCS 200/10-925 new
4139	4139	14 35 ILCS 200/10-930 new
4140	4140	15 35 ILCS 200/10-932 new
4141	4141	16 35 ILCS 200/10-935 new
4142	4142	17 35 ILCS 200/10-937 new
4143	4143	18 35 ILCS 200/10-940 new
4144	4144	19 35 ILCS 200/10-945 new
4145	4145	20 35 ILCS 200/10-950 new
4146	4146	21 35 ILCS 200/10-955 new
4147	4147	22 35 ILCS 200/10-960 new
4148	4148	23 35 ILCS 200/10-965 new
4149	4149	24 35 ILCS 200/10-970 new
4150	4150	25 35 ILCS 200/10-980 new
4151	4151
4152	4152
4153	4153
4154	4154
4155	4155
4156	4156	HB5015 - 115 - LRB103 33725 HLH 63537 b
4157	4157
4158	4158
4159	4159	HB5015- 116 -LRB103 33725 HLH 63537 b HB5015 - 116 - LRB103 33725 HLH 63537 b
4160	4160	HB5015 - 116 - LRB103 33725 HLH 63537 b
4161	4161
4162	4162
4163	4163
4164	4164
4165	4165
4166	4166	HB5015 - 116 - LRB103 33725 HLH 63537 b