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
103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB5015 Introduced , by Rep. Mark L. Walker SYNOPSIS AS INTRODUCED:
See Index 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.
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A BILL FOR
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1 AN ACT concerning revenue.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 1. This Act may be referred to as the Megaproject
5 Tax Stability Act.
6 Section 5. The Use Tax Act is amended by changing Section
7 3-5 as follows:
8 (35 ILCS 105/3-5)
9 Sec. 3-5. Exemptions. Use of the following tangible
10 personal property is exempt from the tax imposed by this Act:
11 (1) Personal property purchased from a corporation,
12 society, association, foundation, institution, or
13 organization, other than a limited liability company, that is
14 organized and operated as a not-for-profit service enterprise
15 for the benefit of persons 65 years of age or older if the
16 personal property was not purchased by the enterprise for the
17 purpose of resale by the enterprise.
18 (2) Personal property purchased by a not-for-profit
19 Illinois county fair association for use in conducting,
20 operating, or promoting the county fair.
21 (3) Personal property purchased by a not-for-profit arts
22 or cultural organization that establishes, by proof required
103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB5015 Introduced , by Rep. Mark L. Walker SYNOPSIS AS INTRODUCED:
See Index 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.
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A BILL FOR
See Index
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1 by the Department by rule, that it has received an exemption
2 under Section 501(c)(3) of the Internal Revenue Code and that
3 is organized and operated primarily for the presentation or
4 support of arts or cultural programming, activities, or
5 services. These organizations include, but are not limited to,
6 music and dramatic arts organizations such as symphony
7 orchestras and theatrical groups, arts and cultural service
8 organizations, local arts councils, visual arts organizations,
9 and media arts organizations. On and after July 1, 2001 (the
10 effective date of Public Act 92-35), however, an entity
11 otherwise eligible for this exemption shall not make tax-free
12 purchases unless it has an active identification number issued
13 by the Department.
14 (4) Personal property purchased by a governmental body, by
15 a corporation, society, association, foundation, or
16 institution organized and operated exclusively for charitable,
17 religious, or educational purposes, or by a not-for-profit
18 corporation, society, association, foundation, institution, or
19 organization that has no compensated officers or employees and
20 that is organized and operated primarily for the recreation of
21 persons 55 years of age or older. A limited liability company
22 may qualify for the exemption under this paragraph only if the
23 limited liability company is organized and operated
24 exclusively for educational purposes. On and after July 1,
25 1987, however, no entity otherwise eligible for this exemption
26 shall make tax-free purchases unless it has an active
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1 exemption identification number issued by the Department.
2 (5) Until July 1, 2003, a passenger car that is a
3 replacement vehicle to the extent that the purchase price of
4 the car is subject to the Replacement Vehicle Tax.
5 (6) Until July 1, 2003 and beginning again on September 1,
6 2004 through August 30, 2014, graphic arts machinery and
7 equipment, including repair and replacement parts, both new
8 and used, and including that manufactured on special order,
9 certified by the purchaser to be used primarily for graphic
10 arts production, and including machinery and equipment
11 purchased for lease. Equipment includes chemicals or chemicals
12 acting as catalysts but only if the chemicals or chemicals
13 acting as catalysts effect a direct and immediate change upon
14 a graphic arts product. Beginning on July 1, 2017, graphic
15 arts machinery and equipment is included in the manufacturing
16 and assembling machinery and equipment exemption under
17 paragraph (18).
18 (7) Farm chemicals.
19 (8) Legal tender, currency, medallions, or gold or silver
20 coinage issued by the State of Illinois, the government of the
21 United States of America, or the government of any foreign
22 country, and bullion.
23 (9) Personal property purchased from a teacher-sponsored
24 student organization affiliated with an elementary or
25 secondary school located in Illinois.
26 (10) A motor vehicle that is used for automobile renting,
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1 as defined in the Automobile Renting Occupation and Use Tax
2 Act.
3 (11) Farm machinery and equipment, both new and used,
4 including that manufactured on special order, certified by the
5 purchaser to be used primarily for production agriculture or
6 State or federal agricultural programs, including individual
7 replacement parts for the machinery and equipment, including
8 machinery and equipment purchased for lease, and including
9 implements of husbandry defined in Section 1-130 of the
10 Illinois Vehicle Code, farm machinery and agricultural
11 chemical and fertilizer spreaders, and nurse wagons required
12 to be registered under Section 3-809 of the Illinois Vehicle
13 Code, but excluding other motor vehicles required to be
14 registered under the Illinois Vehicle Code. Horticultural
15 polyhouses or hoop houses used for propagating, growing, or
16 overwintering plants shall be considered farm machinery and
17 equipment under this item (11). Agricultural chemical tender
18 tanks and dry boxes shall include units sold separately from a
19 motor vehicle required to be licensed and units sold mounted
20 on a motor vehicle required to be licensed if the selling price
21 of the tender is separately stated.
22 Farm machinery and equipment shall include precision
23 farming equipment that is installed or purchased to be
24 installed on farm machinery and equipment including, but not
25 limited to, tractors, harvesters, sprayers, planters, seeders,
26 or spreaders. Precision farming equipment includes, but is not
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1 limited to, soil testing sensors, computers, monitors,
2 software, global positioning and mapping systems, and other
3 such equipment.
4 Farm machinery and equipment also includes computers,
5 sensors, software, and related equipment used primarily in the
6 computer-assisted operation of production agriculture
7 facilities, equipment, and activities such as, but not limited
8 to, the collection, monitoring, and correlation of animal and
9 crop data for the purpose of formulating animal diets and
10 agricultural chemicals. This item (11) is exempt from the
11 provisions of Section 3-90.
12 (12) Until June 30, 2013, fuel and petroleum products sold
13 to or used by an air common carrier, certified by the carrier
14 to be used for consumption, shipment, or storage in the
15 conduct of its business as an air common carrier, for a flight
16 destined for or returning from a location or locations outside
17 the United States without regard to previous or subsequent
18 domestic stopovers.
19 Beginning July 1, 2013, fuel and petroleum products sold
20 to or used by an air carrier, certified by the carrier to be
21 used for consumption, shipment, or storage in the conduct of
22 its business as an air common carrier, for a flight that (i) is
23 engaged in foreign trade or is engaged in trade between the
24 United States and any of its possessions and (ii) transports
25 at least one individual or package for hire from the city of
26 origination to the city of final destination on the same
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1 aircraft, without regard to a change in the flight number of
2 that aircraft.
3 (13) Proceeds of mandatory service charges separately
4 stated on customers' bills for the purchase and consumption of
5 food and beverages purchased at retail from a retailer, to the
6 extent that the proceeds of the service charge are in fact
7 turned over as tips or as a substitute for tips to the
8 employees who participate directly in preparing, serving,
9 hosting or cleaning up the food or beverage function with
10 respect to which the service charge is imposed.
11 (14) Until July 1, 2003, oil field exploration, drilling,
12 and production equipment, including (i) rigs and parts of
13 rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)
14 pipe and tubular goods, including casing and drill strings,
15 (iii) pumps and pump-jack units, (iv) storage tanks and flow
16 lines, (v) any individual replacement part for oil field
17 exploration, drilling, and production equipment, and (vi)
18 machinery and equipment purchased for lease; but excluding
19 motor vehicles required to be registered under the Illinois
20 Vehicle Code.
21 (15) Photoprocessing machinery and equipment, including
22 repair and replacement parts, both new and used, including
23 that manufactured on special order, certified by the purchaser
24 to be used primarily for photoprocessing, and including
25 photoprocessing machinery and equipment purchased for lease.
26 (16) Until July 1, 2028, coal and aggregate exploration,
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1 mining, off-highway hauling, processing, maintenance, and
2 reclamation equipment, including replacement parts and
3 equipment, and including equipment purchased for lease, but
4 excluding motor vehicles required to be registered under the
5 Illinois Vehicle Code. The changes made to this Section by
6 Public Act 97-767 apply on and after July 1, 2003, but no claim
7 for credit or refund is allowed on or after August 16, 2013
8 (the effective date of Public Act 98-456) for such taxes paid
9 during the period beginning July 1, 2003 and ending on August
10 16, 2013 (the effective date of Public Act 98-456).
11 (17) Until July 1, 2003, distillation machinery and
12 equipment, sold as a unit or kit, assembled or installed by the
13 retailer, certified by the user to be used only for the
14 production of ethyl alcohol that will be used for consumption
15 as motor fuel or as a component of motor fuel for the personal
16 use of the user, and not subject to sale or resale.
17 (18) Manufacturing and assembling machinery and equipment
18 used primarily in the process of manufacturing or assembling
19 tangible personal property for wholesale or retail sale or
20 lease, whether that sale or lease is made directly by the
21 manufacturer or by some other person, whether the materials
22 used in the process are owned by the manufacturer or some other
23 person, or whether that sale or lease is made apart from or as
24 an incident to the seller's engaging in the service occupation
25 of producing machines, tools, dies, jigs, patterns, gauges, or
26 other similar items of no commercial value on special order
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1 for a particular purchaser. The exemption provided by this
2 paragraph (18) includes production related tangible personal
3 property, as defined in Section 3-50, purchased on or after
4 July 1, 2019. The exemption provided by this paragraph (18)
5 does not include machinery and equipment used in (i) the
6 generation of electricity for wholesale or retail sale; (ii)
7 the generation or treatment of natural or artificial gas for
8 wholesale or retail sale that is delivered to customers
9 through pipes, pipelines, or mains; or (iii) the treatment of
10 water for wholesale or retail sale that is delivered to
11 customers through pipes, pipelines, or mains. The provisions
12 of Public Act 98-583 are declaratory of existing law as to the
13 meaning and scope of this exemption. Beginning on July 1,
14 2017, the exemption provided by this paragraph (18) includes,
15 but is not limited to, graphic arts machinery and equipment,
16 as defined in paragraph (6) of this Section.
17 (19) Personal property delivered to a purchaser or
18 purchaser's donee inside Illinois when the purchase order for
19 that personal property was received by a florist located
20 outside Illinois who has a florist located inside Illinois
21 deliver the personal property.
22 (20) Semen used for artificial insemination of livestock
23 for direct agricultural production.
24 (21) Horses, or interests in horses, registered with and
25 meeting the requirements of any of the Arabian Horse Club
26 Registry of America, Appaloosa Horse Club, American Quarter
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1 Horse Association, United States Trotting Association, or
2 Jockey Club, as appropriate, used for purposes of breeding or
3 racing for prizes. This item (21) is exempt from the
4 provisions of Section 3-90, and the exemption provided for
5 under this item (21) applies for all periods beginning May 30,
6 1995, but no claim for credit or refund is allowed on or after
7 January 1, 2008 for such taxes paid during the period
8 beginning May 30, 2000 and ending on January 1, 2008.
9 (22) Computers and communications equipment utilized for
10 any hospital purpose and equipment used in the diagnosis,
11 analysis, or treatment of hospital patients purchased by a
12 lessor who leases the equipment, under a lease of one year or
13 longer executed or in effect at the time the lessor would
14 otherwise be subject to the tax imposed by this Act, to a
15 hospital that has been issued an active tax exemption
16 identification number by the Department under Section 1g of
17 the Retailers' Occupation Tax Act. If the equipment is leased
18 in a manner that does not qualify for this exemption or is used
19 in any other non-exempt manner, the lessor shall be liable for
20 the tax imposed under this Act or the Service Use Tax Act, as
21 the case may be, based on the fair market value of the property
22 at the time the non-qualifying use occurs. No lessor shall
23 collect or attempt to collect an amount (however designated)
24 that purports to reimburse that lessor for the tax imposed by
25 this Act or the Service Use Tax Act, as the case may be, if the
26 tax has not been paid by the lessor. If a lessor improperly
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1 collects any such amount from the lessee, the lessee shall
2 have a legal right to claim a refund of that amount from the
3 lessor. If, however, that amount is not refunded to the lessee
4 for any reason, the lessor is liable to pay that amount to the
5 Department.
6 (23) Personal property purchased by a lessor who leases
7 the property, under a lease of one year or longer executed or
8 in effect at the time the lessor would otherwise be subject to
9 the tax imposed by this Act, to a governmental body that has
10 been issued an active sales tax exemption identification
11 number by the Department under Section 1g of the Retailers'
12 Occupation Tax Act. If the property is leased in a manner that
13 does not qualify for this exemption or used in any other
14 non-exempt manner, the lessor shall be liable for the tax
15 imposed under this Act or the Service Use Tax Act, as the case
16 may be, based on the fair market value of the property at the
17 time the non-qualifying use occurs. No lessor shall collect or
18 attempt to collect an amount (however designated) that
19 purports to reimburse that lessor for the tax imposed by this
20 Act or the Service Use Tax Act, as the case may be, if the tax
21 has not been paid by the lessor. If a lessor improperly
22 collects any such amount from the lessee, the lessee shall
23 have a legal right to claim a refund of that amount from the
24 lessor. If, however, that amount is not refunded to the lessee
25 for any reason, the lessor is liable to pay that amount to the
26 Department.
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1 (24) Beginning with taxable years ending on or after
2 December 31, 1995 and ending with taxable years ending on or
3 before December 31, 2004, personal property that is donated
4 for disaster relief to be used in a State or federally declared
5 disaster area in Illinois or bordering Illinois by a
6 manufacturer or retailer that is registered in this State to a
7 corporation, society, association, foundation, or institution
8 that has been issued a sales tax exemption identification
9 number by the Department that assists victims of the disaster
10 who reside within the declared disaster area.
11 (25) Beginning with taxable years ending on or after
12 December 31, 1995 and ending with taxable years ending on or
13 before December 31, 2004, personal property that is used in
14 the performance of infrastructure repairs in this State,
15 including but not limited to municipal roads and streets,
16 access roads, bridges, sidewalks, waste disposal systems,
17 water and sewer line extensions, water distribution and
18 purification facilities, storm water drainage and retention
19 facilities, and sewage treatment facilities, resulting from a
20 State or federally declared disaster in Illinois or bordering
21 Illinois when such repairs are initiated on facilities located
22 in the declared disaster area within 6 months after the
23 disaster.
24 (26) Beginning July 1, 1999, game or game birds purchased
25 at a "game breeding and hunting preserve area" as that term is
26 used in the Wildlife Code. This paragraph is exempt from the
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1 provisions of Section 3-90.
2 (27) A motor vehicle, as that term is defined in Section
3 1-146 of the Illinois Vehicle Code, that is donated to a
4 corporation, limited liability company, society, association,
5 foundation, or institution that is determined by the
6 Department to be organized and operated exclusively for
7 educational purposes. For purposes of this exemption, "a
8 corporation, limited liability company, society, association,
9 foundation, or institution organized and operated exclusively
10 for educational purposes" means all tax-supported public
11 schools, private schools that offer systematic instruction in
12 useful branches of learning by methods common to public
13 schools and that compare favorably in their scope and
14 intensity with the course of study presented in tax-supported
15 schools, and vocational or technical schools or institutes
16 organized and operated exclusively to provide a course of
17 study of not less than 6 weeks duration and designed to prepare
18 individuals to follow a trade or to pursue a manual,
19 technical, mechanical, industrial, business, or commercial
20 occupation.
21 (28) Beginning January 1, 2000, personal property,
22 including food, purchased through fundraising events for the
23 benefit of a public or private elementary or secondary school,
24 a group of those schools, or one or more school districts if
25 the events are sponsored by an entity recognized by the school
26 district that consists primarily of volunteers and includes
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1 parents and teachers of the school children. This paragraph
2 does not apply to fundraising events (i) for the benefit of
3 private home instruction or (ii) for which the fundraising
4 entity purchases the personal property sold at the events from
5 another individual or entity that sold the property for the
6 purpose of resale by the fundraising entity and that profits
7 from the sale to the fundraising entity. This paragraph is
8 exempt from the provisions of Section 3-90.
9 (29) Beginning January 1, 2000 and through December 31,
10 2001, new or used automatic vending machines that prepare and
11 serve hot food and beverages, including coffee, soup, and
12 other items, and replacement parts for these machines.
13 Beginning January 1, 2002 and through June 30, 2003, machines
14 and parts for machines used in commercial, coin-operated
15 amusement and vending business if a use or occupation tax is
16 paid on the gross receipts derived from the use of the
17 commercial, coin-operated amusement and vending machines. This
18 paragraph is exempt from the provisions of Section 3-90.
19 (30) Beginning January 1, 2001 and through June 30, 2016,
20 food for human consumption that is to be consumed off the
21 premises where it is sold (other than alcoholic beverages,
22 soft drinks, and food that has been prepared for immediate
23 consumption) and prescription and nonprescription medicines,
24 drugs, medical appliances, and insulin, urine testing
25 materials, syringes, and needles used by diabetics, for human
26 use, when purchased for use by a person receiving medical
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1 assistance under Article V of the Illinois Public Aid Code who
2 resides in a licensed long-term care facility, as defined in
3 the Nursing Home Care Act, or in a licensed facility as defined
4 in the ID/DD Community Care Act, the MC/DD Act, or the
5 Specialized Mental Health Rehabilitation Act of 2013.
6 (31) Beginning on August 2, 2001 (the effective date of
7 Public Act 92-227), computers and communications equipment
8 utilized for any hospital purpose and equipment used in the
9 diagnosis, analysis, or treatment of hospital patients
10 purchased by a lessor who leases the equipment, under a lease
11 of one year or longer executed or in effect at the time the
12 lessor would otherwise be subject to the tax imposed by this
13 Act, to a hospital that has been issued an active tax exemption
14 identification number by the Department under Section 1g of
15 the Retailers' Occupation Tax Act. If the equipment is leased
16 in a manner that does not qualify for this exemption or is used
17 in any other nonexempt manner, the lessor shall be liable for
18 the tax imposed under this Act or the Service Use Tax Act, as
19 the case may be, based on the fair market value of the property
20 at the time the nonqualifying use occurs. No lessor shall
21 collect or attempt to collect an amount (however designated)
22 that purports to reimburse that lessor for the tax imposed by
23 this Act or the Service Use Tax Act, as the case may be, if the
24 tax has not been paid by the lessor. If a lessor improperly
25 collects any such amount from the lessee, the lessee shall
26 have a legal right to claim a refund of that amount from the
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1 lessor. If, however, that amount is not refunded to the lessee
2 for any reason, the lessor is liable to pay that amount to the
3 Department. This paragraph is exempt from the provisions of
4 Section 3-90.
5 (32) Beginning on August 2, 2001 (the effective date of
6 Public Act 92-227), personal property purchased by a lessor
7 who leases the property, under a lease of one year or longer
8 executed or in effect at the time the lessor would otherwise be
9 subject to the tax imposed by this Act, to a governmental body
10 that has been issued an active sales tax exemption
11 identification number by the Department under Section 1g of
12 the Retailers' Occupation Tax Act. If the property is leased
13 in a manner that does not qualify for this exemption or used in
14 any other nonexempt manner, the lessor shall be liable for the
15 tax imposed under this Act or the Service Use Tax Act, as the
16 case may be, based on the fair market value of the property at
17 the time the nonqualifying use occurs. No lessor shall collect
18 or attempt to collect an amount (however designated) that
19 purports to reimburse that lessor for the tax imposed by this
20 Act or the Service Use Tax Act, as the case may be, if the tax
21 has not been paid by the lessor. If a lessor improperly
22 collects any such amount from the lessee, the lessee shall
23 have a legal right to claim a refund of that amount from the
24 lessor. If, however, that amount is not refunded to the lessee
25 for any reason, the lessor is liable to pay that amount to the
26 Department. This paragraph is exempt from the provisions of
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1 Section 3-90.
2 (33) On and after July 1, 2003 and through June 30, 2004,
3 the use in this State of motor vehicles of the second division
4 with a gross vehicle weight in excess of 8,000 pounds and that
5 are subject to the commercial distribution fee imposed under
6 Section 3-815.1 of the Illinois Vehicle Code. Beginning on
7 July 1, 2004 and through June 30, 2005, the use in this State
8 of motor vehicles of the second division: (i) with a gross
9 vehicle weight rating in excess of 8,000 pounds; (ii) that are
10 subject to the commercial distribution fee imposed under
11 Section 3-815.1 of the Illinois Vehicle Code; and (iii) that
12 are primarily used for commercial purposes. Through June 30,
13 2005, this exemption applies to repair and replacement parts
14 added after the initial purchase of such a motor vehicle if
15 that motor vehicle is used in a manner that would qualify for
16 the rolling stock exemption otherwise provided for in this
17 Act. For purposes of this paragraph, the term "used for
18 commercial purposes" means the transportation of persons or
19 property in furtherance of any commercial or industrial
20 enterprise, whether for-hire or not.
21 (34) Beginning January 1, 2008, tangible personal property
22 used in the construction or maintenance of a community water
23 supply, as defined under Section 3.145 of the Environmental
24 Protection Act, that is operated by a not-for-profit
25 corporation that holds a valid water supply permit issued
26 under Title IV of the Environmental Protection Act. This
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1 paragraph is exempt from the provisions of Section 3-90.
2 (35) Beginning January 1, 2010 and continuing through
3 December 31, 2024, materials, parts, equipment, components,
4 and furnishings incorporated into or upon an aircraft as part
5 of the modification, refurbishment, completion, replacement,
6 repair, or maintenance of the aircraft. This exemption
7 includes consumable supplies used in the modification,
8 refurbishment, completion, replacement, repair, and
9 maintenance of aircraft, but excludes any materials, parts,
10 equipment, components, and consumable supplies used in the
11 modification, replacement, repair, and maintenance of aircraft
12 engines or power plants, whether such engines or power plants
13 are installed or uninstalled upon any such aircraft.
14 "Consumable supplies" include, but are not limited to,
15 adhesive, tape, sandpaper, general purpose lubricants,
16 cleaning solution, latex gloves, and protective films. This
17 exemption applies only to the use of qualifying tangible
18 personal property by persons who modify, refurbish, complete,
19 repair, replace, or maintain aircraft and who (i) hold an Air
20 Agency Certificate and are empowered to operate an approved
21 repair station by the Federal Aviation Administration, (ii)
22 have a Class IV Rating, and (iii) conduct operations in
23 accordance with Part 145 of the Federal Aviation Regulations.
24 The exemption does not include aircraft operated by a
25 commercial air carrier providing scheduled passenger air
26 service pursuant to authority issued under Part 121 or Part
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1 129 of the Federal Aviation Regulations. The changes made to
2 this paragraph (35) by Public Act 98-534 are declarative of
3 existing law. It is the intent of the General Assembly that the
4 exemption under this paragraph (35) applies continuously from
5 January 1, 2010 through December 31, 2024; however, no claim
6 for credit or refund is allowed for taxes paid as a result of
7 the disallowance of this exemption on or after January 1, 2015
8 and prior to February 5, 2020 (the effective date of Public Act
9 101-629) this amendatory Act of the 101st General Assembly.
10 (36) Tangible personal property purchased by a
11 public-facilities corporation, as described in Section
12 11-65-10 of the Illinois Municipal Code, for purposes of
13 constructing or furnishing a municipal convention hall, but
14 only if the legal title to the municipal convention hall is
15 transferred to the municipality without any further
16 consideration by or on behalf of the municipality at the time
17 of the completion of the municipal convention hall or upon the
18 retirement or redemption of any bonds or other debt
19 instruments issued by the public-facilities corporation in
20 connection with the development of the municipal convention
21 hall. This exemption includes existing public-facilities
22 corporations as provided in Section 11-65-25 of the Illinois
23 Municipal Code. This paragraph is exempt from the provisions
24 of Section 3-90.
25 (37) Beginning January 1, 2017 and through December 31,
26 2026, menstrual pads, tampons, and menstrual cups.
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1 (38) Merchandise that is subject to the Rental Purchase
2 Agreement Occupation and Use Tax. The purchaser must certify
3 that the item is purchased to be rented subject to a rental
4 purchase agreement, as defined in the Rental Purchase
5 Agreement Act, and provide proof of registration under the
6 Rental Purchase Agreement Occupation and Use Tax Act. This
7 paragraph is exempt from the provisions of Section 3-90.
8 (39) Tangible personal property purchased by a purchaser
9 who is exempt from the tax imposed by this Act by operation of
10 federal law. This paragraph is exempt from the provisions of
11 Section 3-90.
12 (40) Qualified tangible personal property used in the
13 construction or operation of a data center that has been
14 granted a certificate of exemption by the Department of
15 Commerce and Economic Opportunity, whether that tangible
16 personal property is purchased by the owner, operator, or
17 tenant of the data center or by a contractor or subcontractor
18 of the owner, operator, or tenant. Data centers that would
19 have qualified for a certificate of exemption prior to January
20 1, 2020 had Public Act 101-31 been in effect may apply for and
21 obtain an exemption for subsequent purchases of computer
22 equipment or enabling software purchased or leased to upgrade,
23 supplement, or replace computer equipment or enabling software
24 purchased or leased in the original investment that would have
25 qualified.
26 The Department of Commerce and Economic Opportunity shall
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1 grant a certificate of exemption under this item (40) to
2 qualified data centers as defined by Section 605-1025 of the
3 Department of Commerce and Economic Opportunity Law of the
4 Civil Administrative Code of Illinois.
5 For the purposes of this item (40):
6 "Data center" means a building or a series of
7 buildings rehabilitated or constructed to house working
8 servers in one physical location or multiple sites within
9 the State of Illinois.
10 "Qualified tangible personal property" means:
11 electrical systems and equipment; climate control and
12 chilling equipment and systems; mechanical systems and
13 equipment; monitoring and secure systems; emergency
14 generators; hardware; computers; servers; data storage
15 devices; network connectivity equipment; racks; cabinets;
16 telecommunications cabling infrastructure; raised floor
17 systems; peripheral components or systems; software;
18 mechanical, electrical, or plumbing systems; battery
19 systems; cooling systems and towers; temperature control
20 systems; other cabling; and other data center
21 infrastructure equipment and systems necessary to operate
22 qualified tangible personal property, including fixtures;
23 and component parts of any of the foregoing, including
24 installation, maintenance, repair, refurbishment, and
25 replacement of qualified tangible personal property to
26 generate, transform, transmit, distribute, or manage
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1 electricity necessary to operate qualified tangible
2 personal property; and all other tangible personal
3 property that is essential to the operations of a computer
4 data center. The term "qualified tangible personal
5 property" also includes building materials physically
6 incorporated in to the qualifying data center. To document
7 the exemption allowed under this Section, the retailer
8 must obtain from the purchaser a copy of the certificate
9 of eligibility issued by the Department of Commerce and
10 Economic Opportunity.
11 This item (40) is exempt from the provisions of Section
12 3-90.
13 (41) Beginning July 1, 2022, breast pumps, breast pump
14 collection and storage supplies, and breast pump kits. This
15 item (41) is exempt from the provisions of Section 3-90. As
16 used in this item (41):
17 "Breast pump" means an electrically controlled or
18 manually controlled pump device designed or marketed to be
19 used to express milk from a human breast during lactation,
20 including the pump device and any battery, AC adapter, or
21 other power supply unit that is used to power the pump
22 device and is packaged and sold with the pump device at the
23 time of sale.
24 "Breast pump collection and storage supplies" means
25 items of tangible personal property designed or marketed
26 to be used in conjunction with a breast pump to collect
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1 milk expressed from a human breast and to store collected
2 milk until it is ready for consumption.
3 "Breast pump collection and storage supplies"
4 includes, but is not limited to: breast shields and breast
5 shield connectors; breast pump tubes and tubing adapters;
6 breast pump valves and membranes; backflow protectors and
7 backflow protector adaptors; bottles and bottle caps
8 specific to the operation of the breast pump; and breast
9 milk storage bags.
10 "Breast pump collection and storage supplies" does not
11 include: (1) bottles and bottle caps not specific to the
12 operation of the breast pump; (2) breast pump travel bags
13 and other similar carrying accessories, including ice
14 packs, labels, and other similar products; (3) breast pump
15 cleaning supplies; (4) nursing bras, bra pads, breast
16 shells, and other similar products; and (5) creams,
17 ointments, and other similar products that relieve
18 breastfeeding-related symptoms or conditions of the
19 breasts or nipples, unless sold as part of a breast pump
20 kit that is pre-packaged by the breast pump manufacturer
21 or distributor.
22 "Breast pump kit" means a kit that: (1) contains no
23 more than a breast pump, breast pump collection and
24 storage supplies, a rechargeable battery for operating the
25 breast pump, a breastmilk cooler, bottle stands, ice
26 packs, and a breast pump carrying case; and (2) is
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1 pre-packaged as a breast pump kit by the breast pump
2 manufacturer or distributor.
3 (42) (41) Tangible personal property sold by or on behalf
4 of the State Treasurer pursuant to the Revised Uniform
5 Unclaimed Property Act. This item (42) (41) is exempt from the
6 provisions of Section 3-90.
7 (43) Qualified tangible personal property used in the
8 construction or operation of a megaproject for which a
9 certificate has been issued by the Department under Division
10 22 of Article 10 of the Property Tax Code, whether that
11 tangible personal property is purchased by the owner,
12 operator, or tenant of the megaproject or by a contractor or
13 subcontractor of the owner, operator, or tenant.
14 As used in this item (43):
15 "Facility" means a building or series of buildings.
16 "Megaproject" means a facility that is rehabilitated or
17 constructed as described in Division 22 of Article 10 of the
18 Property Tax Code.
19 "Qualified tangible personal property" means: electrical
20 systems and equipment; climate control and chilling equipment
21 and systems; mechanical systems and equipment; monitoring and
22 secure systems; emergency generators; hardware; computers;
23 servers; data storage devices; network connectivity equipment;
24 racks; cabinets; telecommunications cabling infrastructure;
25 raised floor systems; peripheral components or systems;
26 software; mechanical, electrical, or plumbing systems; battery
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1 systems; cooling systems and towers; temperature control
2 systems; other cabling; and other data center infrastructure
3 equipment and systems necessary to operate qualified tangible
4 personal property, including fixtures; and component parts of
5 those items, including installation, maintenance, repair,
6 refurbishment, and replacement of qualified tangible personal
7 property to generate, transform, transmit, distribute, or
8 manage electricity necessary to operate qualified tangible
9 personal property; and all other tangible personal property
10 that is essential to the operations of a megaproject. The term
11 "qualified tangible personal property" also includes building
12 materials to be incorporated into the megaproject. To document
13 the exemption allowed under this Section, the retailer,
14 contractor or subcontractor or supplier must obtain from the
15 purchaser a copy of the certificate issued by the Department
16 of Revenue for the megaproject as described and defined in
17 Division 22 of Article 10 of the Property Tax Code.
18 This item (43) is exempt from the provisions of Section
19 3-90.
20 (Source: P.A. 101-9, eff. 6-5-19; 101-31, eff. 6-28-19;
21 101-81, eff. 7-12-19; 101-629, eff. 2-5-20; 102-16, eff.
22 6-17-21; 102-700, Article 70, Section 70-5, eff. 4-19-22;
23 102-700, Article 75, Section 75-5, eff. 4-19-22; 102-1026,
24 eff. 5-27-22; revised 8-1-22.)
25 Section 10. The Service Use Tax Act is amended by changing
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1 Section 3-5 as follows:
2 (35 ILCS 110/3-5)
3 Sec. 3-5. Exemptions. Use of the following tangible
4 personal property is exempt from the tax imposed by this Act:
5 (1) Personal property purchased from a corporation,
6 society, association, foundation, institution, or
7 organization, other than a limited liability company, that is
8 organized and operated as a not-for-profit service enterprise
9 for the benefit of persons 65 years of age or older if the
10 personal property was not purchased by the enterprise for the
11 purpose of resale by the enterprise.
12 (2) Personal property purchased by a non-profit Illinois
13 county fair association for use in conducting, operating, or
14 promoting the county fair.
15 (3) Personal property purchased by a not-for-profit arts
16 or cultural organization that establishes, by proof required
17 by the Department by rule, that it has received an exemption
18 under Section 501(c)(3) of the Internal Revenue Code and that
19 is organized and operated primarily for the presentation or
20 support of arts or cultural programming, activities, or
21 services. These organizations include, but are not limited to,
22 music and dramatic arts organizations such as symphony
23 orchestras and theatrical groups, arts and cultural service
24 organizations, local arts councils, visual arts organizations,
25 and media arts organizations. On and after July 1, 2001 (the
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1 effective date of Public Act 92-35), however, an entity
2 otherwise eligible for this exemption shall not make tax-free
3 purchases unless it has an active identification number issued
4 by the Department.
5 (4) Legal tender, currency, medallions, or gold or silver
6 coinage issued by the State of Illinois, the government of the
7 United States of America, or the government of any foreign
8 country, and bullion.
9 (5) Until July 1, 2003 and beginning again on September 1,
10 2004 through August 30, 2014, graphic arts machinery and
11 equipment, including repair and replacement parts, both new
12 and used, and including that manufactured on special order or
13 purchased for lease, certified by the purchaser to be used
14 primarily for graphic arts production. Equipment includes
15 chemicals or chemicals acting as catalysts but only if the
16 chemicals or chemicals acting as catalysts effect a direct and
17 immediate change upon a graphic arts product. Beginning on
18 July 1, 2017, graphic arts machinery and equipment is included
19 in the manufacturing and assembling machinery and equipment
20 exemption under Section 2 of this Act.
21 (6) Personal property purchased from a teacher-sponsored
22 student organization affiliated with an elementary or
23 secondary school located in Illinois.
24 (7) Farm machinery and equipment, both new and used,
25 including that manufactured on special order, certified by the
26 purchaser to be used primarily for production agriculture or
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1 State or federal agricultural programs, including individual
2 replacement parts for the machinery and equipment, including
3 machinery and equipment purchased for lease, and including
4 implements of husbandry defined in Section 1-130 of the
5 Illinois Vehicle Code, farm machinery and agricultural
6 chemical and fertilizer spreaders, and nurse wagons required
7 to be registered under Section 3-809 of the Illinois Vehicle
8 Code, but excluding other motor vehicles required to be
9 registered under the Illinois Vehicle Code. Horticultural
10 polyhouses or hoop houses used for propagating, growing, or
11 overwintering plants shall be considered farm machinery and
12 equipment under this item (7). Agricultural chemical tender
13 tanks and dry boxes shall include units sold separately from a
14 motor vehicle required to be licensed and units sold mounted
15 on a motor vehicle required to be licensed if the selling price
16 of the tender is separately stated.
17 Farm machinery and equipment shall include precision
18 farming equipment that is installed or purchased to be
19 installed on farm machinery and equipment including, but not
20 limited to, tractors, harvesters, sprayers, planters, seeders,
21 or spreaders. Precision farming equipment includes, but is not
22 limited to, soil testing sensors, computers, monitors,
23 software, global positioning and mapping systems, and other
24 such equipment.
25 Farm machinery and equipment also includes computers,
26 sensors, software, and related equipment used primarily in the
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1 computer-assisted operation of production agriculture
2 facilities, equipment, and activities such as, but not limited
3 to, the collection, monitoring, and correlation of animal and
4 crop data for the purpose of formulating animal diets and
5 agricultural chemicals. This item (7) is exempt from the
6 provisions of Section 3-75.
7 (8) Until June 30, 2013, fuel and petroleum products sold
8 to or used by an air common carrier, certified by the carrier
9 to be used for consumption, shipment, or storage in the
10 conduct of its business as an air common carrier, for a flight
11 destined for or returning from a location or locations outside
12 the United States without regard to previous or subsequent
13 domestic stopovers.
14 Beginning July 1, 2013, fuel and petroleum products sold
15 to or used by an air carrier, certified by the carrier to be
16 used for consumption, shipment, or storage in the conduct of
17 its business as an air common carrier, for a flight that (i) is
18 engaged in foreign trade or is engaged in trade between the
19 United States and any of its possessions and (ii) transports
20 at least one individual or package for hire from the city of
21 origination to the city of final destination on the same
22 aircraft, without regard to a change in the flight number of
23 that aircraft.
24 (9) Proceeds of mandatory service charges separately
25 stated on customers' bills for the purchase and consumption of
26 food and beverages acquired as an incident to the purchase of a
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1 service from a serviceman, to the extent that the proceeds of
2 the service charge are in fact turned over as tips or as a
3 substitute for tips to the employees who participate directly
4 in preparing, serving, hosting or cleaning up the food or
5 beverage function with respect to which the service charge is
6 imposed.
7 (10) Until July 1, 2003, oil field exploration, drilling,
8 and production equipment, including (i) rigs and parts of
9 rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)
10 pipe and tubular goods, including casing and drill strings,
11 (iii) pumps and pump-jack units, (iv) storage tanks and flow
12 lines, (v) any individual replacement part for oil field
13 exploration, drilling, and production equipment, and (vi)
14 machinery and equipment purchased for lease; but excluding
15 motor vehicles required to be registered under the Illinois
16 Vehicle Code.
17 (11) Proceeds from the sale of photoprocessing machinery
18 and equipment, including repair and replacement parts, both
19 new and used, including that manufactured on special order,
20 certified by the purchaser to be used primarily for
21 photoprocessing, and including photoprocessing machinery and
22 equipment purchased for lease.
23 (12) Until July 1, 2028, coal and aggregate exploration,
24 mining, off-highway hauling, processing, maintenance, and
25 reclamation equipment, including replacement parts and
26 equipment, and including equipment purchased for lease, but
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1 excluding motor vehicles required to be registered under the
2 Illinois Vehicle Code. The changes made to this Section by
3 Public Act 97-767 apply on and after July 1, 2003, but no claim
4 for credit or refund is allowed on or after August 16, 2013
5 (the effective date of Public Act 98-456) for such taxes paid
6 during the period beginning July 1, 2003 and ending on August
7 16, 2013 (the effective date of Public Act 98-456).
8 (13) Semen used for artificial insemination of livestock
9 for direct agricultural production.
10 (14) Horses, or interests in horses, registered with and
11 meeting the requirements of any of the Arabian Horse Club
12 Registry of America, Appaloosa Horse Club, American Quarter
13 Horse Association, United States Trotting Association, or
14 Jockey Club, as appropriate, used for purposes of breeding or
15 racing for prizes. This item (14) is exempt from the
16 provisions of Section 3-75, and the exemption provided for
17 under this item (14) applies for all periods beginning May 30,
18 1995, but no claim for credit or refund is allowed on or after
19 January 1, 2008 (the effective date of Public Act 95-88) for
20 such taxes paid during the period beginning May 30, 2000 and
21 ending on January 1, 2008 (the effective date of Public Act
22 95-88).
23 (15) Computers and communications equipment utilized for
24 any hospital purpose and equipment used in the diagnosis,
25 analysis, or treatment of hospital patients purchased by a
26 lessor who leases the equipment, under a lease of one year or
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1 longer executed or in effect at the time the lessor would
2 otherwise be subject to the tax imposed by this Act, to a
3 hospital that has been issued an active tax exemption
4 identification number by the Department under Section 1g of
5 the Retailers' Occupation Tax Act. If the equipment is leased
6 in a manner that does not qualify for this exemption or is used
7 in any other non-exempt manner, the lessor shall be liable for
8 the tax imposed under this Act or the Use Tax Act, as the case
9 may be, based on the fair market value of the property at the
10 time the non-qualifying use occurs. No lessor shall collect or
11 attempt to collect an amount (however designated) that
12 purports to reimburse that lessor for the tax imposed by this
13 Act or the Use Tax Act, as the case may be, if the tax has not
14 been paid by the lessor. If a lessor improperly collects any
15 such amount from the lessee, the lessee shall have a legal
16 right to claim a refund of that amount from the lessor. If,
17 however, that amount is not refunded to the lessee for any
18 reason, the lessor is liable to pay that amount to the
19 Department.
20 (16) Personal property purchased by a lessor who leases
21 the property, under a lease of one year or longer executed or
22 in effect at the time the lessor would otherwise be subject to
23 the tax imposed by this Act, to a governmental body that has
24 been issued an active tax exemption identification number by
25 the Department under Section 1g of the Retailers' Occupation
26 Tax Act. If the property is leased in a manner that does not
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1 qualify for this exemption or is used in any other non-exempt
2 manner, the lessor shall be liable for the tax imposed under
3 this Act or the Use Tax Act, as the case may be, based on the
4 fair market value of the property at the time the
5 non-qualifying use occurs. No lessor shall collect or attempt
6 to collect an amount (however designated) that purports to
7 reimburse that lessor for the tax imposed by this Act or the
8 Use Tax Act, as the case may be, if the tax has not been paid
9 by the lessor. If a lessor improperly collects any such amount
10 from the lessee, the lessee shall have a legal right to claim a
11 refund of that amount from the lessor. If, however, that
12 amount is not refunded to the lessee for any reason, the lessor
13 is liable to pay that amount to the Department.
14 (17) Beginning with taxable years ending on or after
15 December 31, 1995 and ending with taxable years ending on or
16 before December 31, 2004, personal property that is donated
17 for disaster relief to be used in a State or federally declared
18 disaster area in Illinois or bordering Illinois by a
19 manufacturer or retailer that is registered in this State to a
20 corporation, society, association, foundation, or institution
21 that has been issued a sales tax exemption identification
22 number by the Department that assists victims of the disaster
23 who reside within the declared disaster area.
24 (18) Beginning with taxable years ending on or after
25 December 31, 1995 and ending with taxable years ending on or
26 before December 31, 2004, personal property that is used in
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1 the performance of infrastructure repairs in this State,
2 including but not limited to municipal roads and streets,
3 access roads, bridges, sidewalks, waste disposal systems,
4 water and sewer line extensions, water distribution and
5 purification facilities, storm water drainage and retention
6 facilities, and sewage treatment facilities, resulting from a
7 State or federally declared disaster in Illinois or bordering
8 Illinois when such repairs are initiated on facilities located
9 in the declared disaster area within 6 months after the
10 disaster.
11 (19) Beginning July 1, 1999, game or game birds purchased
12 at a "game breeding and hunting preserve area" as that term is
13 used in the Wildlife Code. This paragraph is exempt from the
14 provisions of Section 3-75.
15 (20) A motor vehicle, as that term is defined in Section
16 1-146 of the Illinois Vehicle Code, that is donated to a
17 corporation, limited liability company, society, association,
18 foundation, or institution that is determined by the
19 Department to be organized and operated exclusively for
20 educational purposes. For purposes of this exemption, "a
21 corporation, limited liability company, society, association,
22 foundation, or institution organized and operated exclusively
23 for educational purposes" means all tax-supported public
24 schools, private schools that offer systematic instruction in
25 useful branches of learning by methods common to public
26 schools and that compare favorably in their scope and
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1 intensity with the course of study presented in tax-supported
2 schools, and vocational or technical schools or institutes
3 organized and operated exclusively to provide a course of
4 study of not less than 6 weeks duration and designed to prepare
5 individuals to follow a trade or to pursue a manual,
6 technical, mechanical, industrial, business, or commercial
7 occupation.
8 (21) Beginning January 1, 2000, personal property,
9 including food, purchased through fundraising events for the
10 benefit of a public or private elementary or secondary school,
11 a group of those schools, or one or more school districts if
12 the events are sponsored by an entity recognized by the school
13 district that consists primarily of volunteers and includes
14 parents and teachers of the school children. This paragraph
15 does not apply to fundraising events (i) for the benefit of
16 private home instruction or (ii) for which the fundraising
17 entity purchases the personal property sold at the events from
18 another individual or entity that sold the property for the
19 purpose of resale by the fundraising entity and that profits
20 from the sale to the fundraising entity. This paragraph is
21 exempt from the provisions of Section 3-75.
22 (22) Beginning January 1, 2000 and through December 31,
23 2001, new or used automatic vending machines that prepare and
24 serve hot food and beverages, including coffee, soup, and
25 other items, and replacement parts for these machines.
26 Beginning January 1, 2002 and through June 30, 2003, machines
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1 and parts for machines used in commercial, coin-operated
2 amusement and vending business if a use or occupation tax is
3 paid on the gross receipts derived from the use of the
4 commercial, coin-operated amusement and vending machines. This
5 paragraph is exempt from the provisions of Section 3-75.
6 (23) Beginning August 23, 2001 and through June 30, 2016,
7 food for human consumption that is to be consumed off the
8 premises where it is sold (other than alcoholic beverages,
9 soft drinks, and food that has been prepared for immediate
10 consumption) and prescription and nonprescription medicines,
11 drugs, medical appliances, and insulin, urine testing
12 materials, syringes, and needles used by diabetics, for human
13 use, when purchased for use by a person receiving medical
14 assistance under Article V of the Illinois Public Aid Code who
15 resides in a licensed long-term care facility, as defined in
16 the Nursing Home Care Act, or in a licensed facility as defined
17 in the ID/DD Community Care Act, the MC/DD Act, or the
18 Specialized Mental Health Rehabilitation Act of 2013.
19 (24) Beginning on August 2, 2001 (the effective date of
20 Public Act 92-227), computers and communications equipment
21 utilized for any hospital purpose and equipment used in the
22 diagnosis, analysis, or treatment of hospital patients
23 purchased by a lessor who leases the equipment, under a lease
24 of one year or longer executed or in effect at the time the
25 lessor would otherwise be subject to the tax imposed by this
26 Act, to a hospital that has been issued an active tax exemption
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1 identification number by the Department under Section 1g of
2 the Retailers' Occupation Tax Act. If the equipment is leased
3 in a manner that does not qualify for this exemption or is used
4 in any other nonexempt manner, the lessor shall be liable for
5 the tax imposed under this Act or the Use Tax Act, as the case
6 may be, based on the fair market value of the property at the
7 time the nonqualifying use occurs. No lessor shall collect or
8 attempt to collect an amount (however designated) that
9 purports to reimburse that lessor for the tax imposed by this
10 Act or the Use Tax Act, as the case may be, if the tax has not
11 been paid by the lessor. If a lessor improperly collects any
12 such amount from the lessee, the lessee shall have a legal
13 right to claim a refund of that amount from the lessor. If,
14 however, that amount is not refunded to the lessee for any
15 reason, the lessor is liable to pay that amount to the
16 Department. This paragraph is exempt from the provisions of
17 Section 3-75.
18 (25) Beginning on August 2, 2001 (the effective date of
19 Public Act 92-227), personal property purchased by a lessor
20 who leases the property, under a lease of one year or longer
21 executed or in effect at the time the lessor would otherwise be
22 subject to the tax imposed by this Act, to a governmental body
23 that has been issued an active tax exemption identification
24 number by the Department under Section 1g of the Retailers'
25 Occupation Tax Act. If the property is leased in a manner that
26 does not qualify for this exemption or is used in any other
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1 nonexempt manner, the lessor shall be liable for the tax
2 imposed under this Act or the Use Tax Act, as the case may be,
3 based on the fair market value of the property at the time the
4 nonqualifying use occurs. No lessor shall collect or attempt
5 to collect an amount (however designated) that purports to
6 reimburse that lessor for the tax imposed by this Act or the
7 Use Tax Act, as the case may be, if the tax has not been paid
8 by the lessor. If a lessor improperly collects any such amount
9 from the lessee, the lessee shall have a legal right to claim a
10 refund of that amount from the lessor. If, however, that
11 amount is not refunded to the lessee for any reason, the lessor
12 is liable to pay that amount to the Department. This paragraph
13 is exempt from the provisions of Section 3-75.
14 (26) Beginning January 1, 2008, tangible personal property
15 used in the construction or maintenance of a community water
16 supply, as defined under Section 3.145 of the Environmental
17 Protection Act, that is operated by a not-for-profit
18 corporation that holds a valid water supply permit issued
19 under Title IV of the Environmental Protection Act. This
20 paragraph is exempt from the provisions of Section 3-75.
21 (27) Beginning January 1, 2010 and continuing through
22 December 31, 2024, materials, parts, equipment, components,
23 and furnishings incorporated into or upon an aircraft as part
24 of the modification, refurbishment, completion, replacement,
25 repair, or maintenance of the aircraft. This exemption
26 includes consumable supplies used in the modification,
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1 refurbishment, completion, replacement, repair, and
2 maintenance of aircraft, but excludes any materials, parts,
3 equipment, components, and consumable supplies used in the
4 modification, replacement, repair, and maintenance of aircraft
5 engines or power plants, whether such engines or power plants
6 are installed or uninstalled upon any such aircraft.
7 "Consumable supplies" include, but are not limited to,
8 adhesive, tape, sandpaper, general purpose lubricants,
9 cleaning solution, latex gloves, and protective films. This
10 exemption applies only to the use of qualifying tangible
11 personal property transferred incident to the modification,
12 refurbishment, completion, replacement, repair, or maintenance
13 of aircraft by persons who (i) hold an Air Agency Certificate
14 and are empowered to operate an approved repair station by the
15 Federal Aviation Administration, (ii) have a Class IV Rating,
16 and (iii) conduct operations in accordance with Part 145 of
17 the Federal Aviation Regulations. The exemption does not
18 include aircraft operated by a commercial air carrier
19 providing scheduled passenger air service pursuant to
20 authority issued under Part 121 or Part 129 of the Federal
21 Aviation Regulations. The changes made to this paragraph (27)
22 by Public Act 98-534 are declarative of existing law. It is the
23 intent of the General Assembly that the exemption under this
24 paragraph (27) applies continuously from January 1, 2010
25 through December 31, 2024; however, no claim for credit or
26 refund is allowed for taxes paid as a result of the
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1 disallowance of this exemption on or after January 1, 2015 and
2 prior to February 5, 2020 (the effective date of Public Act
3 101-629) this amendatory Act of the 101st General Assembly.
4 (28) Tangible personal property purchased by a
5 public-facilities corporation, as described in Section
6 11-65-10 of the Illinois Municipal Code, for purposes of
7 constructing or furnishing a municipal convention hall, but
8 only if the legal title to the municipal convention hall is
9 transferred to the municipality without any further
10 consideration by or on behalf of the municipality at the time
11 of the completion of the municipal convention hall or upon the
12 retirement or redemption of any bonds or other debt
13 instruments issued by the public-facilities corporation in
14 connection with the development of the municipal convention
15 hall. This exemption includes existing public-facilities
16 corporations as provided in Section 11-65-25 of the Illinois
17 Municipal Code. This paragraph is exempt from the provisions
18 of Section 3-75.
19 (29) Beginning January 1, 2017 and through December 31,
20 2026, menstrual pads, tampons, and menstrual cups.
21 (30) Tangible personal property transferred to a purchaser
22 who is exempt from the tax imposed by this Act by operation of
23 federal law. This paragraph is exempt from the provisions of
24 Section 3-75.
25 (31) Qualified tangible personal property used in the
26 construction or operation of a data center that has been
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1 granted a certificate of exemption by the Department of
2 Commerce and Economic Opportunity, whether that tangible
3 personal property is purchased by the owner, operator, or
4 tenant of the data center or by a contractor or subcontractor
5 of the owner, operator, or tenant. Data centers that would
6 have qualified for a certificate of exemption prior to January
7 1, 2020 had Public Act 101-31 this amendatory Act of the 101st
8 General Assembly been in effect, may apply for and obtain an
9 exemption for subsequent purchases of computer equipment or
10 enabling software purchased or leased to upgrade, supplement,
11 or replace computer equipment or enabling software purchased
12 or leased in the original investment that would have
13 qualified.
14 The Department of Commerce and Economic Opportunity shall
15 grant a certificate of exemption under this item (31) to
16 qualified data centers as defined by Section 605-1025 of the
17 Department of Commerce and Economic Opportunity Law of the
18 Civil Administrative Code of Illinois.
19 For the purposes of this item (31):
20 "Data center" means a building or a series of
21 buildings rehabilitated or constructed to house working
22 servers in one physical location or multiple sites within
23 the State of Illinois.
24 "Qualified tangible personal property" means:
25 electrical systems and equipment; climate control and
26 chilling equipment and systems; mechanical systems and
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1 equipment; monitoring and secure systems; emergency
2 generators; hardware; computers; servers; data storage
3 devices; network connectivity equipment; racks; cabinets;
4 telecommunications cabling infrastructure; raised floor
5 systems; peripheral components or systems; software;
6 mechanical, electrical, or plumbing systems; battery
7 systems; cooling systems and towers; temperature control
8 systems; other cabling; and other data center
9 infrastructure equipment and systems necessary to operate
10 qualified tangible personal property, including fixtures;
11 and component parts of any of the foregoing, including
12 installation, maintenance, repair, refurbishment, and
13 replacement of qualified tangible personal property to
14 generate, transform, transmit, distribute, or manage
15 electricity necessary to operate qualified tangible
16 personal property; and all other tangible personal
17 property that is essential to the operations of a computer
18 data center. The term "qualified tangible personal
19 property" also includes building materials physically
20 incorporated in to the qualifying data center. To document
21 the exemption allowed under this Section, the retailer
22 must obtain from the purchaser a copy of the certificate
23 of eligibility issued by the Department of Commerce and
24 Economic Opportunity.
25 This item (31) is exempt from the provisions of Section
26 3-75.
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1 (32) Beginning July 1, 2022, breast pumps, breast pump
2 collection and storage supplies, and breast pump kits. This
3 item (32) is exempt from the provisions of Section 3-75. As
4 used in this item (32):
5 "Breast pump" means an electrically controlled or
6 manually controlled pump device designed or marketed to be
7 used to express milk from a human breast during lactation,
8 including the pump device and any battery, AC adapter, or
9 other power supply unit that is used to power the pump
10 device and is packaged and sold with the pump device at the
11 time of sale.
12 "Breast pump collection and storage supplies" means
13 items of tangible personal property designed or marketed
14 to be used in conjunction with a breast pump to collect
15 milk expressed from a human breast and to store collected
16 milk until it is ready for consumption.
17 "Breast pump collection and storage supplies"
18 includes, but is not limited to: breast shields and breast
19 shield connectors; breast pump tubes and tubing adapters;
20 breast pump valves and membranes; backflow protectors and
21 backflow protector adaptors; bottles and bottle caps
22 specific to the operation of the breast pump; and breast
23 milk storage bags.
24 "Breast pump collection and storage supplies" does not
25 include: (1) bottles and bottle caps not specific to the
26 operation of the breast pump; (2) breast pump travel bags
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1 and other similar carrying accessories, including ice
2 packs, labels, and other similar products; (3) breast pump
3 cleaning supplies; (4) nursing bras, bra pads, breast
4 shells, and other similar products; and (5) creams,
5 ointments, and other similar products that relieve
6 breastfeeding-related symptoms or conditions of the
7 breasts or nipples, unless sold as part of a breast pump
8 kit that is pre-packaged by the breast pump manufacturer
9 or distributor.
10 "Breast pump kit" means a kit that: (1) contains no
11 more than a breast pump, breast pump collection and
12 storage supplies, a rechargeable battery for operating the
13 breast pump, a breastmilk cooler, bottle stands, ice
14 packs, and a breast pump carrying case; and (2) is
15 pre-packaged as a breast pump kit by the breast pump
16 manufacturer or distributor.
17 (33) (32) Tangible personal property sold by or on behalf
18 of the State Treasurer pursuant to the Revised Uniform
19 Unclaimed Property Act. This item (33) (32) is exempt from the
20 provisions of Section 3-75.
21 (34) Qualified tangible personal property used in the
22 construction or operation of a megaproject for which a
23 certificate has been issued by the Department of Revenue as
24 described and defined in Division 22 of Article 10 of the
25 Property Tax Code, whether that tangible personal property is
26 purchased by the owner, operator, or tenant of the megaproject
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1 or by a contractor or subcontractor of the owner, operator, or
2 tenant.
3 For the purposes of this item (34):
4 "Facility" means a building or series of buildings.
5 "Megaproject" means a facility that is rehabilitated or
6 constructed as described in Division 22 of Article 10 of the
7 Property Tax Code.
8 "Qualified tangible personal property" means: electrical
9 systems and equipment; climate control and chilling equipment
10 and systems; mechanical systems and equipment; monitoring and
11 secure systems; emergency generators; hardware; computers;
12 servers; data storage devices; network connectivity equipment;
13 racks; cabinets; telecommunications cabling infrastructure;
14 raised floor systems; peripheral components or systems;
15 software; mechanical, electrical, or plumbing systems; battery
16 systems; cooling systems and towers; temperature control
17 systems; other cabling; and other data center infrastructure
18 equipment and systems necessary to operate qualified tangible
19 personal property, including fixtures; and component parts of
20 any of the foregoing, including installation, maintenance,
21 repair, refurbishment, and replacement of qualified tangible
22 personal property to generate, transform, transmit,
23 distribute, or manage electricity necessary to operate
24 qualified tangible personal property; and all other tangible
25 personal property that is essential to the operations of a
26 megaproject. The term "qualified tangible personal property"
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1 also includes building materials to be incorporated into the
2 megaproject. To document the exemption allowed under this
3 Section, the retailer, contractor or subcontractor or supplier
4 must obtain from the purchaser a copy of the certificate
5 issued by the Department of Revenue for the megaproject as
6 described and defined in Division 22 of Article 10 of the
7 Property Tax Code.
8 This item (34) is exempt from the provisions of Section
9 3-75.
10 (Source: P.A. 101-31, eff. 6-28-19; 101-81, eff. 7-12-19;
11 101-629, eff. 2-5-20; 102-16, eff. 6-17-21; 102-700, Article
12 70, Section 70-10, eff. 4-19-22; 102-700, Article 75, Section
13 75-10, eff. 4-19-22; 102-1026, eff. 5-27-22; revised 8-3-22.)
14 Section 15. The Service Occupation Tax Act is amended by
15 changing Section 3-5 as follows:
16 (35 ILCS 115/3-5)
17 Sec. 3-5. Exemptions. The following tangible personal
18 property is exempt from the tax imposed by this Act:
19 (1) Personal property sold by a corporation, society,
20 association, foundation, institution, or organization, other
21 than a limited liability company, that is organized and
22 operated as a not-for-profit service enterprise for the
23 benefit of persons 65 years of age or older if the personal
24 property was not purchased by the enterprise for the purpose
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1 of resale by the enterprise.
2 (2) Personal property purchased by a not-for-profit
3 Illinois county fair association for use in conducting,
4 operating, or promoting the county fair.
5 (3) Personal property purchased by any not-for-profit arts
6 or cultural organization that establishes, by proof required
7 by the Department by rule, that it has received an exemption
8 under Section 501(c)(3) of the Internal Revenue Code and that
9 is organized and operated primarily for the presentation or
10 support of arts or cultural programming, activities, or
11 services. These organizations include, but are not limited to,
12 music and dramatic arts organizations such as symphony
13 orchestras and theatrical groups, arts and cultural service
14 organizations, local arts councils, visual arts organizations,
15 and media arts organizations. On and after July 1, 2001 (the
16 effective date of Public Act 92-35), however, an entity
17 otherwise eligible for this exemption shall not make tax-free
18 purchases unless it has an active identification number issued
19 by the Department.
20 (4) Legal tender, currency, medallions, or gold or silver
21 coinage issued by the State of Illinois, the government of the
22 United States of America, or the government of any foreign
23 country, and bullion.
24 (5) Until July 1, 2003 and beginning again on September 1,
25 2004 through August 30, 2014, graphic arts machinery and
26 equipment, including repair and replacement parts, both new
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1 and used, and including that manufactured on special order or
2 purchased for lease, certified by the purchaser to be used
3 primarily for graphic arts production. Equipment includes
4 chemicals or chemicals acting as catalysts but only if the
5 chemicals or chemicals acting as catalysts effect a direct and
6 immediate change upon a graphic arts product. Beginning on
7 July 1, 2017, graphic arts machinery and equipment is included
8 in the manufacturing and assembling machinery and equipment
9 exemption under Section 2 of this Act.
10 (6) Personal property sold by a teacher-sponsored student
11 organization affiliated with an elementary or secondary school
12 located in Illinois.
13 (7) Farm machinery and equipment, both new and used,
14 including that manufactured on special order, certified by the
15 purchaser to be used primarily for production agriculture or
16 State or federal agricultural programs, including individual
17 replacement parts for the machinery and equipment, including
18 machinery and equipment purchased for lease, and including
19 implements of husbandry defined in Section 1-130 of the
20 Illinois Vehicle Code, farm machinery and agricultural
21 chemical and fertilizer spreaders, and nurse wagons required
22 to be registered under Section 3-809 of the Illinois Vehicle
23 Code, but excluding other motor vehicles required to be
24 registered under the Illinois Vehicle Code. Horticultural
25 polyhouses or hoop houses used for propagating, growing, or
26 overwintering plants shall be considered farm machinery and
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1 equipment under this item (7). Agricultural chemical tender
2 tanks and dry boxes shall include units sold separately from a
3 motor vehicle required to be licensed and units sold mounted
4 on a motor vehicle required to be licensed if the selling price
5 of the tender is separately stated.
6 Farm machinery and equipment shall include precision
7 farming equipment that is installed or purchased to be
8 installed on farm machinery and equipment including, but not
9 limited to, tractors, harvesters, sprayers, planters, seeders,
10 or spreaders. Precision farming equipment includes, but is not
11 limited to, soil testing sensors, computers, monitors,
12 software, global positioning and mapping systems, and other
13 such equipment.
14 Farm machinery and equipment also includes computers,
15 sensors, software, and related equipment used primarily in the
16 computer-assisted operation of production agriculture
17 facilities, equipment, and activities such as, but not limited
18 to, the collection, monitoring, and correlation of animal and
19 crop data for the purpose of formulating animal diets and
20 agricultural chemicals. This item (7) is exempt from the
21 provisions of Section 3-55.
22 (8) Until June 30, 2013, fuel and petroleum products sold
23 to or used by an air common carrier, certified by the carrier
24 to be used for consumption, shipment, or storage in the
25 conduct of its business as an air common carrier, for a flight
26 destined for or returning from a location or locations outside
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1 the United States without regard to previous or subsequent
2 domestic stopovers.
3 Beginning July 1, 2013, fuel and petroleum products sold
4 to or used by an air carrier, certified by the carrier to be
5 used for consumption, shipment, or storage in the conduct of
6 its business as an air common carrier, for a flight that (i) is
7 engaged in foreign trade or is engaged in trade between the
8 United States and any of its possessions and (ii) transports
9 at least one individual or package for hire from the city of
10 origination to the city of final destination on the same
11 aircraft, without regard to a change in the flight number of
12 that aircraft.
13 (9) Proceeds of mandatory service charges separately
14 stated on customers' bills for the purchase and consumption of
15 food and beverages, to the extent that the proceeds of the
16 service charge are in fact turned over as tips or as a
17 substitute for tips to the employees who participate directly
18 in preparing, serving, hosting or cleaning up the food or
19 beverage function with respect to which the service charge is
20 imposed.
21 (10) Until July 1, 2003, oil field exploration, drilling,
22 and production equipment, including (i) rigs and parts of
23 rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)
24 pipe and tubular goods, including casing and drill strings,
25 (iii) pumps and pump-jack units, (iv) storage tanks and flow
26 lines, (v) any individual replacement part for oil field
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1 exploration, drilling, and production equipment, and (vi)
2 machinery and equipment purchased for lease; but excluding
3 motor vehicles required to be registered under the Illinois
4 Vehicle Code.
5 (11) Photoprocessing machinery and equipment, including
6 repair and replacement parts, both new and used, including
7 that manufactured on special order, certified by the purchaser
8 to be used primarily for photoprocessing, and including
9 photoprocessing machinery and equipment purchased for lease.
10 (12) Until July 1, 2028, coal and aggregate exploration,
11 mining, off-highway hauling, processing, maintenance, and
12 reclamation equipment, including replacement parts and
13 equipment, and including equipment purchased for lease, but
14 excluding motor vehicles required to be registered under the
15 Illinois Vehicle Code. The changes made to this Section by
16 Public Act 97-767 apply on and after July 1, 2003, but no claim
17 for credit or refund is allowed on or after August 16, 2013
18 (the effective date of Public Act 98-456) for such taxes paid
19 during the period beginning July 1, 2003 and ending on August
20 16, 2013 (the effective date of Public Act 98-456).
21 (13) Beginning January 1, 1992 and through June 30, 2016,
22 food for human consumption that is to be consumed off the
23 premises where it is sold (other than alcoholic beverages,
24 soft drinks and food that has been prepared for immediate
25 consumption) and prescription and non-prescription medicines,
26 drugs, medical appliances, and insulin, urine testing
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1 materials, syringes, and needles used by diabetics, for human
2 use, when purchased for use by a person receiving medical
3 assistance under Article V of the Illinois Public Aid Code who
4 resides in a licensed long-term care facility, as defined in
5 the Nursing Home Care Act, or in a licensed facility as defined
6 in the ID/DD Community Care Act, the MC/DD Act, or the
7 Specialized Mental Health Rehabilitation Act of 2013.
8 (14) Semen used for artificial insemination of livestock
9 for direct agricultural production.
10 (15) Horses, or interests in horses, registered with and
11 meeting the requirements of any of the Arabian Horse Club
12 Registry of America, Appaloosa Horse Club, American Quarter
13 Horse Association, United States Trotting Association, or
14 Jockey Club, as appropriate, used for purposes of breeding or
15 racing for prizes. This item (15) is exempt from the
16 provisions of Section 3-55, and the exemption provided for
17 under this item (15) applies for all periods beginning May 30,
18 1995, but no claim for credit or refund is allowed on or after
19 January 1, 2008 (the effective date of Public Act 95-88) for
20 such taxes paid during the period beginning May 30, 2000 and
21 ending on January 1, 2008 (the effective date of Public Act
22 95-88).
23 (16) Computers and communications equipment utilized for
24 any hospital purpose and equipment used in the diagnosis,
25 analysis, or treatment of hospital patients sold to a lessor
26 who leases the equipment, under a lease of one year or longer
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1 executed or in effect at the time of the purchase, to a
2 hospital that has been issued an active tax exemption
3 identification number by the Department under Section 1g of
4 the Retailers' Occupation Tax Act.
5 (17) Personal property sold to a lessor who leases the
6 property, under a lease of one year or longer executed or in
7 effect at the time of the purchase, to a governmental body that
8 has been issued an active tax exemption identification number
9 by the Department under Section 1g of the Retailers'
10 Occupation Tax Act.
11 (18) Beginning with taxable years ending on or after
12 December 31, 1995 and ending with taxable years ending on or
13 before December 31, 2004, personal property that is donated
14 for disaster relief to be used in a State or federally declared
15 disaster area in Illinois or bordering Illinois by a
16 manufacturer or retailer that is registered in this State to a
17 corporation, society, association, foundation, or institution
18 that has been issued a sales tax exemption identification
19 number by the Department that assists victims of the disaster
20 who reside within the declared disaster area.
21 (19) Beginning with taxable years ending on or after
22 December 31, 1995 and ending with taxable years ending on or
23 before December 31, 2004, personal property that is used in
24 the performance of infrastructure repairs in this State,
25 including but not limited to municipal roads and streets,
26 access roads, bridges, sidewalks, waste disposal systems,
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1 water and sewer line extensions, water distribution and
2 purification facilities, storm water drainage and retention
3 facilities, and sewage treatment facilities, resulting from a
4 State or federally declared disaster in Illinois or bordering
5 Illinois when such repairs are initiated on facilities located
6 in the declared disaster area within 6 months after the
7 disaster.
8 (20) Beginning July 1, 1999, game or game birds sold at a
9 "game breeding and hunting preserve area" as that term is used
10 in the Wildlife Code. This paragraph is exempt from the
11 provisions of Section 3-55.
12 (21) A motor vehicle, as that term is defined in Section
13 1-146 of the Illinois Vehicle Code, that is donated to a
14 corporation, limited liability company, society, association,
15 foundation, or institution that is determined by the
16 Department to be organized and operated exclusively for
17 educational purposes. For purposes of this exemption, "a
18 corporation, limited liability company, society, association,
19 foundation, or institution organized and operated exclusively
20 for educational purposes" means all tax-supported public
21 schools, private schools that offer systematic instruction in
22 useful branches of learning by methods common to public
23 schools and that compare favorably in their scope and
24 intensity with the course of study presented in tax-supported
25 schools, and vocational or technical schools or institutes
26 organized and operated exclusively to provide a course of
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1 study of not less than 6 weeks duration and designed to prepare
2 individuals to follow a trade or to pursue a manual,
3 technical, mechanical, industrial, business, or commercial
4 occupation.
5 (22) Beginning January 1, 2000, personal property,
6 including food, purchased through fundraising events for the
7 benefit of a public or private elementary or secondary school,
8 a group of those schools, or one or more school districts if
9 the events are sponsored by an entity recognized by the school
10 district that consists primarily of volunteers and includes
11 parents and teachers of the school children. This paragraph
12 does not apply to fundraising events (i) for the benefit of
13 private home instruction or (ii) for which the fundraising
14 entity purchases the personal property sold at the events from
15 another individual or entity that sold the property for the
16 purpose of resale by the fundraising entity and that profits
17 from the sale to the fundraising entity. This paragraph is
18 exempt from the provisions of Section 3-55.
19 (23) Beginning January 1, 2000 and through December 31,
20 2001, new or used automatic vending machines that prepare and
21 serve hot food and beverages, including coffee, soup, and
22 other items, and replacement parts for these machines.
23 Beginning January 1, 2002 and through June 30, 2003, machines
24 and parts for machines used in commercial, coin-operated
25 amusement and vending business if a use or occupation tax is
26 paid on the gross receipts derived from the use of the
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1 commercial, coin-operated amusement and vending machines. This
2 paragraph is exempt from the provisions of Section 3-55.
3 (24) Beginning on August 2, 2001 (the effective date of
4 Public Act 92-227), computers and communications equipment
5 utilized for any hospital purpose and equipment used in the
6 diagnosis, analysis, or treatment of hospital patients sold to
7 a lessor who leases the equipment, under a lease of one year or
8 longer executed or in effect at the time of the purchase, to a
9 hospital that has been issued an active tax exemption
10 identification number by the Department under Section 1g of
11 the Retailers' Occupation Tax Act. This paragraph is exempt
12 from the provisions of Section 3-55.
13 (25) Beginning on August 2, 2001 (the effective date of
14 Public Act 92-227), personal property sold to a lessor who
15 leases the property, under a lease of one year or longer
16 executed or in effect at the time of the purchase, to a
17 governmental body that has been issued an active tax exemption
18 identification number by the Department under Section 1g of
19 the Retailers' Occupation Tax Act. This paragraph is exempt
20 from the provisions of Section 3-55.
21 (26) Beginning on January 1, 2002 and through June 30,
22 2016, tangible personal property purchased from an Illinois
23 retailer by a taxpayer engaged in centralized purchasing
24 activities in Illinois who will, upon receipt of the property
25 in Illinois, temporarily store the property in Illinois (i)
26 for the purpose of subsequently transporting it outside this
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1 State for use or consumption thereafter solely outside this
2 State or (ii) for the purpose of being processed, fabricated,
3 or manufactured into, attached to, or incorporated into other
4 tangible personal property to be transported outside this
5 State and thereafter used or consumed solely outside this
6 State. The Director of Revenue shall, pursuant to rules
7 adopted in accordance with the Illinois Administrative
8 Procedure Act, issue a permit to any taxpayer in good standing
9 with the Department who is eligible for the exemption under
10 this paragraph (26). The permit issued under this paragraph
11 (26) shall authorize the holder, to the extent and in the
12 manner specified in the rules adopted under this Act, to
13 purchase tangible personal property from a retailer exempt
14 from the taxes imposed by this Act. Taxpayers shall maintain
15 all necessary books and records to substantiate the use and
16 consumption of all such tangible personal property outside of
17 the State of Illinois.
18 (27) Beginning January 1, 2008, tangible personal property
19 used in the construction or maintenance of a community water
20 supply, as defined under Section 3.145 of the Environmental
21 Protection Act, that is operated by a not-for-profit
22 corporation that holds a valid water supply permit issued
23 under Title IV of the Environmental Protection Act. This
24 paragraph is exempt from the provisions of Section 3-55.
25 (28) Tangible personal property sold to a
26 public-facilities corporation, as described in Section
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1 11-65-10 of the Illinois Municipal Code, for purposes of
2 constructing or furnishing a municipal convention hall, but
3 only if the legal title to the municipal convention hall is
4 transferred to the municipality without any further
5 consideration by or on behalf of the municipality at the time
6 of the completion of the municipal convention hall or upon the
7 retirement or redemption of any bonds or other debt
8 instruments issued by the public-facilities corporation in
9 connection with the development of the municipal convention
10 hall. This exemption includes existing public-facilities
11 corporations as provided in Section 11-65-25 of the Illinois
12 Municipal Code. This paragraph is exempt from the provisions
13 of Section 3-55.
14 (29) Beginning January 1, 2010 and continuing through
15 December 31, 2024, materials, parts, equipment, components,
16 and furnishings incorporated into or upon an aircraft as part
17 of the modification, refurbishment, completion, replacement,
18 repair, or maintenance of the aircraft. This exemption
19 includes consumable supplies used in the modification,
20 refurbishment, completion, replacement, repair, and
21 maintenance of aircraft, but excludes any materials, parts,
22 equipment, components, and consumable supplies used in the
23 modification, replacement, repair, and maintenance of aircraft
24 engines or power plants, whether such engines or power plants
25 are installed or uninstalled upon any such aircraft.
26 "Consumable supplies" include, but are not limited to,
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1 adhesive, tape, sandpaper, general purpose lubricants,
2 cleaning solution, latex gloves, and protective films. This
3 exemption applies only to the transfer of qualifying tangible
4 personal property incident to the modification, refurbishment,
5 completion, replacement, repair, or maintenance of an aircraft
6 by persons who (i) hold an Air Agency Certificate and are
7 empowered to operate an approved repair station by the Federal
8 Aviation Administration, (ii) have a Class IV Rating, and
9 (iii) conduct operations in accordance with Part 145 of the
10 Federal Aviation Regulations. The exemption does not include
11 aircraft operated by a commercial air carrier providing
12 scheduled passenger air service pursuant to authority issued
13 under Part 121 or Part 129 of the Federal Aviation
14 Regulations. The changes made to this paragraph (29) by Public
15 Act 98-534 are declarative of existing law. It is the intent of
16 the General Assembly that the exemption under this paragraph
17 (29) applies continuously from January 1, 2010 through
18 December 31, 2024; however, no claim for credit or refund is
19 allowed for taxes paid as a result of the disallowance of this
20 exemption on or after January 1, 2015 and prior to February 5,
21 2020 (the effective date of Public Act 101-629) this
22 amendatory Act of the 101st General Assembly.
23 (30) Beginning January 1, 2017 and through December 31,
24 2026, menstrual pads, tampons, and menstrual cups.
25 (31) Tangible personal property transferred to a purchaser
26 who is exempt from tax by operation of federal law. This
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1 paragraph is exempt from the provisions of Section 3-55.
2 (32) Qualified tangible personal property used in the
3 construction or operation of a data center that has been
4 granted a certificate of exemption by the Department of
5 Commerce and Economic Opportunity, whether that tangible
6 personal property is purchased by the owner, operator, or
7 tenant of the data center or by a contractor or subcontractor
8 of the owner, operator, or tenant. Data centers that would
9 have qualified for a certificate of exemption prior to January
10 1, 2020 had Public Act 101-31 this amendatory Act of the 101st
11 General Assembly been in effect, may apply for and obtain an
12 exemption for subsequent purchases of computer equipment or
13 enabling software purchased or leased to upgrade, supplement,
14 or replace computer equipment or enabling software purchased
15 or leased in the original investment that would have
16 qualified.
17 The Department of Commerce and Economic Opportunity shall
18 grant a certificate of exemption under this item (32) to
19 qualified data centers as defined by Section 605-1025 of the
20 Department of Commerce and Economic Opportunity Law of the
21 Civil Administrative Code of Illinois.
22 For the purposes of this item (32):
23 "Data center" means a building or a series of
24 buildings rehabilitated or constructed to house working
25 servers in one physical location or multiple sites within
26 the State of Illinois.
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1 "Qualified tangible personal property" means:
2 electrical systems and equipment; climate control and
3 chilling equipment and systems; mechanical systems and
4 equipment; monitoring and secure systems; emergency
5 generators; hardware; computers; servers; data storage
6 devices; network connectivity equipment; racks; cabinets;
7 telecommunications cabling infrastructure; raised floor
8 systems; peripheral components or systems; software;
9 mechanical, electrical, or plumbing systems; battery
10 systems; cooling systems and towers; temperature control
11 systems; other cabling; and other data center
12 infrastructure equipment and systems necessary to operate
13 qualified tangible personal property, including fixtures;
14 and component parts of any of the foregoing, including
15 installation, maintenance, repair, refurbishment, and
16 replacement of qualified tangible personal property to
17 generate, transform, transmit, distribute, or manage
18 electricity necessary to operate qualified tangible
19 personal property; and all other tangible personal
20 property that is essential to the operations of a computer
21 data center. The term "qualified tangible personal
22 property" also includes building materials physically
23 incorporated in to the qualifying data center. To document
24 the exemption allowed under this Section, the retailer
25 must obtain from the purchaser a copy of the certificate
26 of eligibility issued by the Department of Commerce and
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1 Economic Opportunity.
2 This item (32) is exempt from the provisions of Section
3 3-55.
4 (33) Beginning July 1, 2022, breast pumps, breast pump
5 collection and storage supplies, and breast pump kits. This
6 item (33) is exempt from the provisions of Section 3-55. As
7 used in this item (33):
8 "Breast pump" means an electrically controlled or
9 manually controlled pump device designed or marketed to be
10 used to express milk from a human breast during lactation,
11 including the pump device and any battery, AC adapter, or
12 other power supply unit that is used to power the pump
13 device and is packaged and sold with the pump device at the
14 time of sale.
15 "Breast pump collection and storage supplies" means
16 items of tangible personal property designed or marketed
17 to be used in conjunction with a breast pump to collect
18 milk expressed from a human breast and to store collected
19 milk until it is ready for consumption.
20 "Breast pump collection and storage supplies"
21 includes, but is not limited to: breast shields and breast
22 shield connectors; breast pump tubes and tubing adapters;
23 breast pump valves and membranes; backflow protectors and
24 backflow protector adaptors; bottles and bottle caps
25 specific to the operation of the breast pump; and breast
26 milk storage bags.
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1 "Breast pump collection and storage supplies" does not
2 include: (1) bottles and bottle caps not specific to the
3 operation of the breast pump; (2) breast pump travel bags
4 and other similar carrying accessories, including ice
5 packs, labels, and other similar products; (3) breast pump
6 cleaning supplies; (4) nursing bras, bra pads, breast
7 shells, and other similar products; and (5) creams,
8 ointments, and other similar products that relieve
9 breastfeeding-related symptoms or conditions of the
10 breasts or nipples, unless sold as part of a breast pump
11 kit that is pre-packaged by the breast pump manufacturer
12 or distributor.
13 "Breast pump kit" means a kit that: (1) contains no
14 more than a breast pump, breast pump collection and
15 storage supplies, a rechargeable battery for operating the
16 breast pump, a breastmilk cooler, bottle stands, ice
17 packs, and a breast pump carrying case; and (2) is
18 pre-packaged as a breast pump kit by the breast pump
19 manufacturer or distributor.
20 (34) (33) Tangible personal property sold by or on behalf
21 of the State Treasurer pursuant to the Revised Uniform
22 Unclaimed Property Act. This item (34) (33) is exempt from the
23 provisions of Section 3-55.
24 (35) Qualified tangible personal property used in the
25 construction or operation of a megaproject for which a
26 certificate has been issued by the Department of Revenue as
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1 described and defined in Division 22 of Article 10 of the
2 Property Tax Code, whether that tangible personal property is
3 purchased by the owner, operator, or tenant of the megaproject
4 or by a contractor or subcontractor of the owner, operator, or
5 tenant.
6 For the purposes of this item (35):
7 "Facility" means a building or series of buildings.
8 "Megaproject" means a facility that is rehabilitated or
9 constructed as described in Division 22 of Article 10 of the
10 Property Tax Code.
11 "Qualified tangible personal property" means: electrical
12 systems and equipment; climate control and chilling equipment
13 and systems; mechanical systems and equipment; monitoring and
14 secure systems; emergency generators; hardware; computers;
15 servers; data storage devices; network connectivity equipment;
16 racks; cabinets; telecommunications cabling infrastructure;
17 raised floor systems; peripheral components or systems;
18 software; mechanical, electrical, or plumbing systems; battery
19 systems; cooling systems and towers; temperature control
20 systems; other cabling; and other data center infrastructure
21 equipment and systems necessary to operate qualified tangible
22 personal property, including fixtures; and component parts of
23 any of the foregoing, including installation, maintenance,
24 repair, refurbishment, and replacement of qualified tangible
25 personal property to generate, transform, transmit,
26 distribute, or manage electricity necessary to operate
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1 qualified tangible personal property; and all other tangible
2 personal property that is essential to the operations of a
3 megaproject. The term "qualified tangible personal property"
4 also includes building materials to be incorporated into the
5 megaproject. To document the exemption allowed under this
6 Section, the retailer, contractor or subcontractor or supplier
7 must obtain from the purchaser a copy of the certificate
8 issued by the Department of Revenue for the megaproject as
9 described and defined in Division 22 of Article 10 of the
10 Property Tax Code.
11 This item (35) is exempt from the provisions of Section
12 3-55.
13 (Source: P.A. 101-31, eff. 6-28-19; 101-81, eff. 7-12-19;
14 101-629, eff. 2-5-20; 102-16, eff. 6-17-21; 102-700, Article
15 70, Section 70-15, eff. 4-19-22; 102-700, Article 75, Section
16 75-15, eff. 4-19-22; 102-1026, eff. 5-27-22; revised 8-9-22.)
17 Section 20. The Retailers' Occupation Tax Act is amended
18 by changing Section 2-5 as follows:
19 (35 ILCS 120/2-5)
20 Sec. 2-5. Exemptions. Gross receipts from proceeds from
21 the sale of the following tangible personal property are
22 exempt from the tax imposed by this Act:
23 (1) Farm chemicals.
24 (2) Farm machinery and equipment, both new and used,
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1 including that manufactured on special order, certified by
2 the purchaser to be used primarily for production
3 agriculture or State or federal agricultural programs,
4 including individual replacement parts for the machinery
5 and equipment, including machinery and equipment purchased
6 for lease, and including implements of husbandry defined
7 in Section 1-130 of the Illinois Vehicle Code, farm
8 machinery and agricultural chemical and fertilizer
9 spreaders, and nurse wagons required to be registered
10 under Section 3-809 of the Illinois Vehicle Code, but
11 excluding other motor vehicles required to be registered
12 under the Illinois Vehicle Code. Horticultural polyhouses
13 or hoop houses used for propagating, growing, or
14 overwintering plants shall be considered farm machinery
15 and equipment under this item (2). Agricultural chemical
16 tender tanks and dry boxes shall include units sold
17 separately from a motor vehicle required to be licensed
18 and units sold mounted on a motor vehicle required to be
19 licensed, if the selling price of the tender is separately
20 stated.
21 Farm machinery and equipment shall include precision
22 farming equipment that is installed or purchased to be
23 installed on farm machinery and equipment including, but
24 not limited to, tractors, harvesters, sprayers, planters,
25 seeders, or spreaders. Precision farming equipment
26 includes, but is not limited to, soil testing sensors,
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1 computers, monitors, software, global positioning and
2 mapping systems, and other such equipment.
3 Farm machinery and equipment also includes computers,
4 sensors, software, and related equipment used primarily in
5 the computer-assisted operation of production agriculture
6 facilities, equipment, and activities such as, but not
7 limited to, the collection, monitoring, and correlation of
8 animal and crop data for the purpose of formulating animal
9 diets and agricultural chemicals. This item (2) is exempt
10 from the provisions of Section 2-70.
11 (3) Until July 1, 2003, distillation machinery and
12 equipment, sold as a unit or kit, assembled or installed
13 by the retailer, certified by the user to be used only for
14 the production of ethyl alcohol that will be used for
15 consumption as motor fuel or as a component of motor fuel
16 for the personal use of the user, and not subject to sale
17 or resale.
18 (4) Until July 1, 2003 and beginning again September
19 1, 2004 through August 30, 2014, graphic arts machinery
20 and equipment, including repair and replacement parts,
21 both new and used, and including that manufactured on
22 special order or purchased for lease, certified by the
23 purchaser to be used primarily for graphic arts
24 production. Equipment includes chemicals or chemicals
25 acting as catalysts but only if the chemicals or chemicals
26 acting as catalysts effect a direct and immediate change
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1 upon a graphic arts product. Beginning on July 1, 2017,
2 graphic arts machinery and equipment is included in the
3 manufacturing and assembling machinery and equipment
4 exemption under paragraph (14).
5 (5) A motor vehicle that is used for automobile
6 renting, as defined in the Automobile Renting Occupation
7 and Use Tax Act. This paragraph is exempt from the
8 provisions of Section 2-70.
9 (6) Personal property sold by a teacher-sponsored
10 student organization affiliated with an elementary or
11 secondary school located in Illinois.
12 (7) Until July 1, 2003, proceeds of that portion of
13 the selling price of a passenger car the sale of which is
14 subject to the Replacement Vehicle Tax.
15 (8) Personal property sold to an Illinois county fair
16 association for use in conducting, operating, or promoting
17 the county fair.
18 (9) Personal property sold to a not-for-profit arts or
19 cultural organization that establishes, by proof required
20 by the Department by rule, that it has received an
21 exemption under Section 501(c)(3) of the Internal Revenue
22 Code and that is organized and operated primarily for the
23 presentation or support of arts or cultural programming,
24 activities, or services. These organizations include, but
25 are not limited to, music and dramatic arts organizations
26 such as symphony orchestras and theatrical groups, arts
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1 and cultural service organizations, local arts councils,
2 visual arts organizations, and media arts organizations.
3 On and after July 1, 2001 (the effective date of Public Act
4 92-35), however, an entity otherwise eligible for this
5 exemption shall not make tax-free purchases unless it has
6 an active identification number issued by the Department.
7 (10) Personal property sold by a corporation, society,
8 association, foundation, institution, or organization,
9 other than a limited liability company, that is organized
10 and operated as a not-for-profit service enterprise for
11 the benefit of persons 65 years of age or older if the
12 personal property was not purchased by the enterprise for
13 the purpose of resale by the enterprise.
14 (11) Personal property sold to a governmental body, to
15 a corporation, society, association, foundation, or
16 institution organized and operated exclusively for
17 charitable, religious, or educational purposes, or to a
18 not-for-profit corporation, society, association,
19 foundation, institution, or organization that has no
20 compensated officers or employees and that is organized
21 and operated primarily for the recreation of persons 55
22 years of age or older. A limited liability company may
23 qualify for the exemption under this paragraph only if the
24 limited liability company is organized and operated
25 exclusively for educational purposes. On and after July 1,
26 1987, however, no entity otherwise eligible for this
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1 exemption shall make tax-free purchases unless it has an
2 active identification number issued by the Department.
3 (12) (Blank).
4 (12-5) On and after July 1, 2003 and through June 30,
5 2004, motor vehicles of the second division with a gross
6 vehicle weight in excess of 8,000 pounds that are subject
7 to the commercial distribution fee imposed under Section
8 3-815.1 of the Illinois Vehicle Code. Beginning on July 1,
9 2004 and through June 30, 2005, the use in this State of
10 motor vehicles of the second division: (i) with a gross
11 vehicle weight rating in excess of 8,000 pounds; (ii) that
12 are subject to the commercial distribution fee imposed
13 under Section 3-815.1 of the Illinois Vehicle Code; and
14 (iii) that are primarily used for commercial purposes.
15 Through June 30, 2005, this exemption applies to repair
16 and replacement parts added after the initial purchase of
17 such a motor vehicle if that motor vehicle is used in a
18 manner that would qualify for the rolling stock exemption
19 otherwise provided for in this Act. For purposes of this
20 paragraph, "used for commercial purposes" means the
21 transportation of persons or property in furtherance of
22 any commercial or industrial enterprise whether for-hire
23 or not.
24 (13) Proceeds from sales to owners, lessors, or
25 shippers of tangible personal property that is utilized by
26 interstate carriers for hire for use as rolling stock
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1 moving in interstate commerce and equipment operated by a
2 telecommunications provider, licensed as a common carrier
3 by the Federal Communications Commission, which is
4 permanently installed in or affixed to aircraft moving in
5 interstate commerce.
6 (14) Machinery and equipment that will be used by the
7 purchaser, or a lessee of the purchaser, primarily in the
8 process of manufacturing or assembling tangible personal
9 property for wholesale or retail sale or lease, whether
10 the sale or lease is made directly by the manufacturer or
11 by some other person, whether the materials used in the
12 process are owned by the manufacturer or some other
13 person, or whether the sale or lease is made apart from or
14 as an incident to the seller's engaging in the service
15 occupation of producing machines, tools, dies, jigs,
16 patterns, gauges, or other similar items of no commercial
17 value on special order for a particular purchaser. The
18 exemption provided by this paragraph (14) does not include
19 machinery and equipment used in (i) the generation of
20 electricity for wholesale or retail sale; (ii) the
21 generation or treatment of natural or artificial gas for
22 wholesale or retail sale that is delivered to customers
23 through pipes, pipelines, or mains; or (iii) the treatment
24 of water for wholesale or retail sale that is delivered to
25 customers through pipes, pipelines, or mains. The
26 provisions of Public Act 98-583 are declaratory of
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1 existing law as to the meaning and scope of this
2 exemption. Beginning on July 1, 2017, the exemption
3 provided by this paragraph (14) includes, but is not
4 limited to, graphic arts machinery and equipment, as
5 defined in paragraph (4) of this Section.
6 (15) Proceeds of mandatory service charges separately
7 stated on customers' bills for purchase and consumption of
8 food and beverages, to the extent that the proceeds of the
9 service charge are in fact turned over as tips or as a
10 substitute for tips to the employees who participate
11 directly in preparing, serving, hosting or cleaning up the
12 food or beverage function with respect to which the
13 service charge is imposed.
14 (16) Tangible personal property sold to a purchaser if
15 the purchaser is exempt from use tax by operation of
16 federal law. This paragraph is exempt from the provisions
17 of Section 2-70.
18 (17) Tangible personal property sold to a common
19 carrier by rail or motor that receives the physical
20 possession of the property in Illinois and that transports
21 the property, or shares with another common carrier in the
22 transportation of the property, out of Illinois on a
23 standard uniform bill of lading showing the seller of the
24 property as the shipper or consignor of the property to a
25 destination outside Illinois, for use outside Illinois.
26 (18) Legal tender, currency, medallions, or gold or
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1 silver coinage issued by the State of Illinois, the
2 government of the United States of America, or the
3 government of any foreign country, and bullion.
4 (19) Until July 1, 2003, oil field exploration,
5 drilling, and production equipment, including (i) rigs and
6 parts of rigs, rotary rigs, cable tool rigs, and workover
7 rigs, (ii) pipe and tubular goods, including casing and
8 drill strings, (iii) pumps and pump-jack units, (iv)
9 storage tanks and flow lines, (v) any individual
10 replacement part for oil field exploration, drilling, and
11 production equipment, and (vi) machinery and equipment
12 purchased for lease; but excluding motor vehicles required
13 to be registered under the Illinois Vehicle Code.
14 (20) Photoprocessing machinery and equipment,
15 including repair and replacement parts, both new and used,
16 including that manufactured on special order, certified by
17 the purchaser to be used primarily for photoprocessing,
18 and including photoprocessing machinery and equipment
19 purchased for lease.
20 (21) Until July 1, 2028, coal and aggregate
21 exploration, mining, off-highway hauling, processing,
22 maintenance, and reclamation equipment, including
23 replacement parts and equipment, and including equipment
24 purchased for lease, but excluding motor vehicles required
25 to be registered under the Illinois Vehicle Code. The
26 changes made to this Section by Public Act 97-767 apply on
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1 and after July 1, 2003, but no claim for credit or refund
2 is allowed on or after August 16, 2013 (the effective date
3 of Public Act 98-456) for such taxes paid during the
4 period beginning July 1, 2003 and ending on August 16,
5 2013 (the effective date of Public Act 98-456).
6 (22) Until June 30, 2013, fuel and petroleum products
7 sold to or used by an air carrier, certified by the carrier
8 to be used for consumption, shipment, or storage in the
9 conduct of its business as an air common carrier, for a
10 flight destined for or returning from a location or
11 locations outside the United States without regard to
12 previous or subsequent domestic stopovers.
13 Beginning July 1, 2013, fuel and petroleum products
14 sold to or used by an air carrier, certified by the carrier
15 to be used for consumption, shipment, or storage in the
16 conduct of its business as an air common carrier, for a
17 flight that (i) is engaged in foreign trade or is engaged
18 in trade between the United States and any of its
19 possessions and (ii) transports at least one individual or
20 package for hire from the city of origination to the city
21 of final destination on the same aircraft, without regard
22 to a change in the flight number of that aircraft.
23 (23) A transaction in which the purchase order is
24 received by a florist who is located outside Illinois, but
25 who has a florist located in Illinois deliver the property
26 to the purchaser or the purchaser's donee in Illinois.
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1 (24) Fuel consumed or used in the operation of ships,
2 barges, or vessels that are used primarily in or for the
3 transportation of property or the conveyance of persons
4 for hire on rivers bordering on this State if the fuel is
5 delivered by the seller to the purchaser's barge, ship, or
6 vessel while it is afloat upon that bordering river.
7 (25) Except as provided in item (25-5) of this
8 Section, a motor vehicle sold in this State to a
9 nonresident even though the motor vehicle is delivered to
10 the nonresident in this State, if the motor vehicle is not
11 to be titled in this State, and if a drive-away permit is
12 issued to the motor vehicle as provided in Section 3-603
13 of the Illinois Vehicle Code or if the nonresident
14 purchaser has vehicle registration plates to transfer to
15 the motor vehicle upon returning to his or her home state.
16 The issuance of the drive-away permit or having the
17 out-of-state registration plates to be transferred is
18 prima facie evidence that the motor vehicle will not be
19 titled in this State.
20 (25-5) The exemption under item (25) does not apply if
21 the state in which the motor vehicle will be titled does
22 not allow a reciprocal exemption for a motor vehicle sold
23 and delivered in that state to an Illinois resident but
24 titled in Illinois. The tax collected under this Act on
25 the sale of a motor vehicle in this State to a resident of
26 another state that does not allow a reciprocal exemption
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1 shall be imposed at a rate equal to the state's rate of tax
2 on taxable property in the state in which the purchaser is
3 a resident, except that the tax shall not exceed the tax
4 that would otherwise be imposed under this Act. At the
5 time of the sale, the purchaser shall execute a statement,
6 signed under penalty of perjury, of his or her intent to
7 title the vehicle in the state in which the purchaser is a
8 resident within 30 days after the sale and of the fact of
9 the payment to the State of Illinois of tax in an amount
10 equivalent to the state's rate of tax on taxable property
11 in his or her state of residence and shall submit the
12 statement to the appropriate tax collection agency in his
13 or her state of residence. In addition, the retailer must
14 retain a signed copy of the statement in his or her
15 records. Nothing in this item shall be construed to
16 require the removal of the vehicle from this state
17 following the filing of an intent to title the vehicle in
18 the purchaser's state of residence if the purchaser titles
19 the vehicle in his or her state of residence within 30 days
20 after the date of sale. The tax collected under this Act in
21 accordance with this item (25-5) shall be proportionately
22 distributed as if the tax were collected at the 6.25%
23 general rate imposed under this Act.
24 (25-7) Beginning on July 1, 2007, no tax is imposed
25 under this Act on the sale of an aircraft, as defined in
26 Section 3 of the Illinois Aeronautics Act, if all of the
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1 following conditions are met:
2 (1) the aircraft leaves this State within 15 days
3 after the later of either the issuance of the final
4 billing for the sale of the aircraft, or the
5 authorized approval for return to service, completion
6 of the maintenance record entry, and completion of the
7 test flight and ground test for inspection, as
8 required by 14 CFR C.F.R. 91.407;
9 (2) the aircraft is not based or registered in
10 this State after the sale of the aircraft; and
11 (3) the seller retains in his or her books and
12 records and provides to the Department a signed and
13 dated certification from the purchaser, on a form
14 prescribed by the Department, certifying that the
15 requirements of this item (25-7) are met. The
16 certificate must also include the name and address of
17 the purchaser, the address of the location where the
18 aircraft is to be titled or registered, the address of
19 the primary physical location of the aircraft, and
20 other information that the Department may reasonably
21 require.
22 For purposes of this item (25-7):
23 "Based in this State" means hangared, stored, or
24 otherwise used, excluding post-sale customizations as
25 defined in this Section, for 10 or more days in each
26 12-month period immediately following the date of the sale
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1 of the aircraft.
2 "Registered in this State" means an aircraft
3 registered with the Department of Transportation,
4 Aeronautics Division, or titled or registered with the
5 Federal Aviation Administration to an address located in
6 this State.
7 This paragraph (25-7) is exempt from the provisions of
8 Section 2-70.
9 (26) Semen used for artificial insemination of
10 livestock for direct agricultural production.
11 (27) Horses, or interests in horses, registered with
12 and meeting the requirements of any of the Arabian Horse
13 Club Registry of America, Appaloosa Horse Club, American
14 Quarter Horse Association, United States Trotting
15 Association, or Jockey Club, as appropriate, used for
16 purposes of breeding or racing for prizes. This item (27)
17 is exempt from the provisions of Section 2-70, and the
18 exemption provided for under this item (27) applies for
19 all periods beginning May 30, 1995, but no claim for
20 credit or refund is allowed on or after January 1, 2008
21 (the effective date of Public Act 95-88) for such taxes
22 paid during the period beginning May 30, 2000 and ending
23 on January 1, 2008 (the effective date of Public Act
24 95-88).
25 (28) Computers and communications equipment utilized
26 for any hospital purpose and equipment used in the
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1 diagnosis, analysis, or treatment of hospital patients
2 sold to a lessor who leases the equipment, under a lease of
3 one year or longer executed or in effect at the time of the
4 purchase, to a hospital that has been issued an active tax
5 exemption identification number by the Department under
6 Section 1g of this Act.
7 (29) Personal property sold to a lessor who leases the
8 property, under a lease of one year or longer executed or
9 in effect at the time of the purchase, to a governmental
10 body that has been issued an active tax exemption
11 identification number by the Department under Section 1g
12 of this Act.
13 (30) Beginning with taxable years ending on or after
14 December 31, 1995 and ending with taxable years ending on
15 or before December 31, 2004, personal property that is
16 donated for disaster relief to be used in a State or
17 federally declared disaster area in Illinois or bordering
18 Illinois by a manufacturer or retailer that is registered
19 in this State to a corporation, society, association,
20 foundation, or institution that has been issued a sales
21 tax exemption identification number by the Department that
22 assists victims of the disaster who reside within the
23 declared disaster area.
24 (31) Beginning with taxable years ending on or after
25 December 31, 1995 and ending with taxable years ending on
26 or before December 31, 2004, personal property that is
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1 used in the performance of infrastructure repairs in this
2 State, including but not limited to municipal roads and
3 streets, access roads, bridges, sidewalks, waste disposal
4 systems, water and sewer line extensions, water
5 distribution and purification facilities, storm water
6 drainage and retention facilities, and sewage treatment
7 facilities, resulting from a State or federally declared
8 disaster in Illinois or bordering Illinois when such
9 repairs are initiated on facilities located in the
10 declared disaster area within 6 months after the disaster.
11 (32) Beginning July 1, 1999, game or game birds sold
12 at a "game breeding and hunting preserve area" as that
13 term is used in the Wildlife Code. This paragraph is
14 exempt from the provisions of Section 2-70.
15 (33) A motor vehicle, as that term is defined in
16 Section 1-146 of the Illinois Vehicle Code, that is
17 donated to a corporation, limited liability company,
18 society, association, foundation, or institution that is
19 determined by the Department to be organized and operated
20 exclusively for educational purposes. For purposes of this
21 exemption, "a corporation, limited liability company,
22 society, association, foundation, or institution organized
23 and operated exclusively for educational purposes" means
24 all tax-supported public schools, private schools that
25 offer systematic instruction in useful branches of
26 learning by methods common to public schools and that
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1 compare favorably in their scope and intensity with the
2 course of study presented in tax-supported schools, and
3 vocational or technical schools or institutes organized
4 and operated exclusively to provide a course of study of
5 not less than 6 weeks duration and designed to prepare
6 individuals to follow a trade or to pursue a manual,
7 technical, mechanical, industrial, business, or commercial
8 occupation.
9 (34) Beginning January 1, 2000, personal property,
10 including food, purchased through fundraising events for
11 the benefit of a public or private elementary or secondary
12 school, a group of those schools, or one or more school
13 districts if the events are sponsored by an entity
14 recognized by the school district that consists primarily
15 of volunteers and includes parents and teachers of the
16 school children. This paragraph does not apply to
17 fundraising events (i) for the benefit of private home
18 instruction or (ii) for which the fundraising entity
19 purchases the personal property sold at the events from
20 another individual or entity that sold the property for
21 the purpose of resale by the fundraising entity and that
22 profits from the sale to the fundraising entity. This
23 paragraph is exempt from the provisions of Section 2-70.
24 (35) Beginning January 1, 2000 and through December
25 31, 2001, new or used automatic vending machines that
26 prepare and serve hot food and beverages, including
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1 coffee, soup, and other items, and replacement parts for
2 these machines. Beginning January 1, 2002 and through June
3 30, 2003, machines and parts for machines used in
4 commercial, coin-operated amusement and vending business
5 if a use or occupation tax is paid on the gross receipts
6 derived from the use of the commercial, coin-operated
7 amusement and vending machines. This paragraph is exempt
8 from the provisions of Section 2-70.
9 (35-5) Beginning August 23, 2001 and through June 30,
10 2016, food for human consumption that is to be consumed
11 off the premises where it is sold (other than alcoholic
12 beverages, soft drinks, and food that has been prepared
13 for immediate consumption) and prescription and
14 nonprescription medicines, drugs, medical appliances, and
15 insulin, urine testing materials, syringes, and needles
16 used by diabetics, for human use, when purchased for use
17 by a person receiving medical assistance under Article V
18 of the Illinois Public Aid Code who resides in a licensed
19 long-term care facility, as defined in the Nursing Home
20 Care Act, or a licensed facility as defined in the ID/DD
21 Community Care Act, the MC/DD Act, or the Specialized
22 Mental Health Rehabilitation Act of 2013.
23 (36) Beginning August 2, 2001, computers and
24 communications equipment utilized for any hospital purpose
25 and equipment used in the diagnosis, analysis, or
26 treatment of hospital patients sold to a lessor who leases
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1 the equipment, under a lease of one year or longer
2 executed or in effect at the time of the purchase, to a
3 hospital that has been issued an active tax exemption
4 identification number by the Department under Section 1g
5 of this Act. This paragraph is exempt from the provisions
6 of Section 2-70.
7 (37) Beginning August 2, 2001, personal property sold
8 to a lessor who leases the property, under a lease of one
9 year or longer executed or in effect at the time of the
10 purchase, to a governmental body that has been issued an
11 active tax exemption identification number by the
12 Department under Section 1g of this Act. This paragraph is
13 exempt from the provisions of Section 2-70.
14 (38) Beginning on January 1, 2002 and through June 30,
15 2016, tangible personal property purchased from an
16 Illinois retailer by a taxpayer engaged in centralized
17 purchasing activities in Illinois who will, upon receipt
18 of the property in Illinois, temporarily store the
19 property in Illinois (i) for the purpose of subsequently
20 transporting it outside this State for use or consumption
21 thereafter solely outside this State or (ii) for the
22 purpose of being processed, fabricated, or manufactured
23 into, attached to, or incorporated into other tangible
24 personal property to be transported outside this State and
25 thereafter used or consumed solely outside this State. The
26 Director of Revenue shall, pursuant to rules adopted in
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1 accordance with the Illinois Administrative Procedure Act,
2 issue a permit to any taxpayer in good standing with the
3 Department who is eligible for the exemption under this
4 paragraph (38). The permit issued under this paragraph
5 (38) shall authorize the holder, to the extent and in the
6 manner specified in the rules adopted under this Act, to
7 purchase tangible personal property from a retailer exempt
8 from the taxes imposed by this Act. Taxpayers shall
9 maintain all necessary books and records to substantiate
10 the use and consumption of all such tangible personal
11 property outside of the State of Illinois.
12 (39) Beginning January 1, 2008, tangible personal
13 property used in the construction or maintenance of a
14 community water supply, as defined under Section 3.145 of
15 the Environmental Protection Act, that is operated by a
16 not-for-profit corporation that holds a valid water supply
17 permit issued under Title IV of the Environmental
18 Protection Act. This paragraph is exempt from the
19 provisions of Section 2-70.
20 (40) Beginning January 1, 2010 and continuing through
21 December 31, 2024, materials, parts, equipment,
22 components, and furnishings incorporated into or upon an
23 aircraft as part of the modification, refurbishment,
24 completion, replacement, repair, or maintenance of the
25 aircraft. This exemption includes consumable supplies used
26 in the modification, refurbishment, completion,
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1 replacement, repair, and maintenance of aircraft, but
2 excludes any materials, parts, equipment, components, and
3 consumable supplies used in the modification, replacement,
4 repair, and maintenance of aircraft engines or power
5 plants, whether such engines or power plants are installed
6 or uninstalled upon any such aircraft. "Consumable
7 supplies" include, but are not limited to, adhesive, tape,
8 sandpaper, general purpose lubricants, cleaning solution,
9 latex gloves, and protective films. This exemption applies
10 only to the sale of qualifying tangible personal property
11 to persons who modify, refurbish, complete, replace, or
12 maintain an aircraft and who (i) hold an Air Agency
13 Certificate and are empowered to operate an approved
14 repair station by the Federal Aviation Administration,
15 (ii) have a Class IV Rating, and (iii) conduct operations
16 in accordance with Part 145 of the Federal Aviation
17 Regulations. The exemption does not include aircraft
18 operated by a commercial air carrier providing scheduled
19 passenger air service pursuant to authority issued under
20 Part 121 or Part 129 of the Federal Aviation Regulations.
21 The changes made to this paragraph (40) by Public Act
22 98-534 are declarative of existing law. It is the intent
23 of the General Assembly that the exemption under this
24 paragraph (40) applies continuously from January 1, 2010
25 through December 31, 2024; however, no claim for credit or
26 refund is allowed for taxes paid as a result of the
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1 disallowance of this exemption on or after January 1, 2015
2 and prior to February 5, 2020 (the effective date of
3 Public Act 101-629) this amendatory Act of the 101st
4 General Assembly.
5 (41) Tangible personal property sold to a
6 public-facilities corporation, as described in Section
7 11-65-10 of the Illinois Municipal Code, for purposes of
8 constructing or furnishing a municipal convention hall,
9 but only if the legal title to the municipal convention
10 hall is transferred to the municipality without any
11 further consideration by or on behalf of the municipality
12 at the time of the completion of the municipal convention
13 hall or upon the retirement or redemption of any bonds or
14 other debt instruments issued by the public-facilities
15 corporation in connection with the development of the
16 municipal convention hall. This exemption includes
17 existing public-facilities corporations as provided in
18 Section 11-65-25 of the Illinois Municipal Code. This
19 paragraph is exempt from the provisions of Section 2-70.
20 (42) Beginning January 1, 2017 and through December
21 31, 2026, menstrual pads, tampons, and menstrual cups.
22 (43) Merchandise that is subject to the Rental
23 Purchase Agreement Occupation and Use Tax. The purchaser
24 must certify that the item is purchased to be rented
25 subject to a rental purchase agreement, as defined in the
26 Rental Purchase Agreement Act, and provide proof of
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1 registration under the Rental Purchase Agreement
2 Occupation and Use Tax Act. This paragraph is exempt from
3 the provisions of Section 2-70.
4 (44) Qualified tangible personal property used in the
5 construction or operation of a data center that has been
6 granted a certificate of exemption by the Department of
7 Commerce and Economic Opportunity, whether that tangible
8 personal property is purchased by the owner, operator, or
9 tenant of the data center or by a contractor or
10 subcontractor of the owner, operator, or tenant. Data
11 centers that would have qualified for a certificate of
12 exemption prior to January 1, 2020 had Public Act 101-31
13 this amendatory Act of the 101st General Assembly been in
14 effect, may apply for and obtain an exemption for
15 subsequent purchases of computer equipment or enabling
16 software purchased or leased to upgrade, supplement, or
17 replace computer equipment or enabling software purchased
18 or leased in the original investment that would have
19 qualified.
20 The Department of Commerce and Economic Opportunity
21 shall grant a certificate of exemption under this item
22 (44) to qualified data centers as defined by Section
23 605-1025 of the Department of Commerce and Economic
24 Opportunity Law of the Civil Administrative Code of
25 Illinois.
26 For the purposes of this item (44):
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1 "Data center" means a building or a series of
2 buildings rehabilitated or constructed to house
3 working servers in one physical location or multiple
4 sites within the State of Illinois.
5 "Qualified tangible personal property" means:
6 electrical systems and equipment; climate control and
7 chilling equipment and systems; mechanical systems and
8 equipment; monitoring and secure systems; emergency
9 generators; hardware; computers; servers; data storage
10 devices; network connectivity equipment; racks;
11 cabinets; telecommunications cabling infrastructure;
12 raised floor systems; peripheral components or
13 systems; software; mechanical, electrical, or plumbing
14 systems; battery systems; cooling systems and towers;
15 temperature control systems; other cabling; and other
16 data center infrastructure equipment and systems
17 necessary to operate qualified tangible personal
18 property, including fixtures; and component parts of
19 any of the foregoing, including installation,
20 maintenance, repair, refurbishment, and replacement of
21 qualified tangible personal property to generate,
22 transform, transmit, distribute, or manage electricity
23 necessary to operate qualified tangible personal
24 property; and all other tangible personal property
25 that is essential to the operations of a computer data
26 center. The term "qualified tangible personal
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1 property" also includes building materials physically
2 incorporated into the qualifying data center. To
3 document the exemption allowed under this Section, the
4 retailer must obtain from the purchaser a copy of the
5 certificate of eligibility issued by the Department of
6 Commerce and Economic Opportunity.
7 This item (44) is exempt from the provisions of
8 Section 2-70.
9 (45) Beginning January 1, 2020 and through December
10 31, 2020, sales of tangible personal property made by a
11 marketplace seller over a marketplace for which tax is due
12 under this Act but for which use tax has been collected and
13 remitted to the Department by a marketplace facilitator
14 under Section 2d of the Use Tax Act are exempt from tax
15 under this Act. A marketplace seller claiming this
16 exemption shall maintain books and records demonstrating
17 that the use tax on such sales has been collected and
18 remitted by a marketplace facilitator. Marketplace sellers
19 that have properly remitted tax under this Act on such
20 sales may file a claim for credit as provided in Section 6
21 of this Act. No claim is allowed, however, for such taxes
22 for which a credit or refund has been issued to the
23 marketplace facilitator under the Use Tax Act, or for
24 which the marketplace facilitator has filed a claim for
25 credit or refund under the Use Tax Act.
26 (46) Beginning July 1, 2022, breast pumps, breast pump
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1 collection and storage supplies, and breast pump kits.
2 This item (46) is exempt from the provisions of Section
3 2-70. As used in this item (46):
4 "Breast pump" means an electrically controlled or
5 manually controlled pump device designed or marketed to be
6 used to express milk from a human breast during lactation,
7 including the pump device and any battery, AC adapter, or
8 other power supply unit that is used to power the pump
9 device and is packaged and sold with the pump device at the
10 time of sale.
11 "Breast pump collection and storage supplies" means
12 items of tangible personal property designed or marketed
13 to be used in conjunction with a breast pump to collect
14 milk expressed from a human breast and to store collected
15 milk until it is ready for consumption.
16 "Breast pump collection and storage supplies"
17 includes, but is not limited to: breast shields and breast
18 shield connectors; breast pump tubes and tubing adapters;
19 breast pump valves and membranes; backflow protectors and
20 backflow protector adaptors; bottles and bottle caps
21 specific to the operation of the breast pump; and breast
22 milk storage bags.
23 "Breast pump collection and storage supplies" does not
24 include: (1) bottles and bottle caps not specific to the
25 operation of the breast pump; (2) breast pump travel bags
26 and other similar carrying accessories, including ice
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1 packs, labels, and other similar products; (3) breast pump
2 cleaning supplies; (4) nursing bras, bra pads, breast
3 shells, and other similar products; and (5) creams,
4 ointments, and other similar products that relieve
5 breastfeeding-related symptoms or conditions of the
6 breasts or nipples, unless sold as part of a breast pump
7 kit that is pre-packaged by the breast pump manufacturer
8 or distributor.
9 "Breast pump kit" means a kit that: (1) contains no
10 more than a breast pump, breast pump collection and
11 storage supplies, a rechargeable battery for operating the
12 breast pump, a breastmilk cooler, bottle stands, ice
13 packs, and a breast pump carrying case; and (2) is
14 pre-packaged as a breast pump kit by the breast pump
15 manufacturer or distributor.
16 (47) (46) Tangible personal property sold by or on
17 behalf of the State Treasurer pursuant to the Revised
18 Uniform Unclaimed Property Act. This item (47) (46) is
19 exempt from the provisions of Section 2-70.
20 (48) Qualified tangible personal property used in the
21 construction or operation of a megaproject for which a
22 certificate has been issued by the Department of Revenue
23 as described and defined in Division 22 of Article 10 of
24 the Property Tax Code, whether that tangible personal
25 property is purchased by the owner, operator, or tenant of
26 the megaproject or by a contractor or subcontractor of the
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1 owner, operator, or tenant. For the purposes of this item
2 (48):
3 "Facility" means a building or series of buildings.
4 "Megaproject" means a facility that is rehabilitated
5 or constructed as described in Division 22 of Article 10
6 of the Property Tax Code.
7 "Qualified tangible personal property" means:
8 electrical systems and equipment; climate control and
9 chilling equipment and systems; mechanical systems and
10 equipment; monitoring and secure systems; emergency
11 generators; hardware; computers; servers; data storage
12 devices; network connectivity equipment; racks; cabinets;
13 telecommunications cabling infrastructure; raised floor
14 systems; peripheral components or systems; software;
15 mechanical, electrical, or plumbing systems; battery
16 systems; cooling systems and towers; temperature control
17 systems; other cabling; and other data center
18 infrastructure equipment and systems necessary to operate
19 qualified tangible personal property, including fixtures;
20 and component parts of any of the foregoing, including
21 installation, maintenance, repair, refurbishment, and
22 replacement of qualified tangible personal property to
23 generate, transform, transmit, distribute, or manage
24 electricity necessary to operate qualified tangible
25 personal property; and all other tangible personal
26 property that is essential to the operations of a
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1 megaproject. The term "qualified tangible personal
2 property" also includes building materials to be
3 incorporated into the megaproject. To document the
4 exemption allowed under this Section, the retailer,
5 contractor or subcontractor or supplier must obtain from
6 the purchaser a copy of the certificate issued by the
7 Department of Revenue for the megaproject as described and
8 defined in Division 22 of Article 10 of the Property Tax
9 Code.
10 This item (48) is exempt from the provisions of
11 Section 2-70.
12 (Source: P.A. 101-31, eff. 6-28-19; 101-81, eff. 7-12-19;
13 101-629, eff. 2-5-20; 102-16, eff. 6-17-21; 102-634, eff.
14 8-27-21; 102-700, Article 70, Section 70-20, eff. 4-19-22;
15 102-700, Article 75, Section 75-20, eff. 4-19-22; 102-813,
16 eff. 5-13-22; 102-1026, eff. 5-27-22; revised 8-15-22.)
17 Section 25. The Property Tax Code is amended by adding
18 Division 22 to Article 10 as follows:
19 (35 ILCS 200/Art. 10 Div. 22 heading new)
20 Division 22. Megaprojects
21 (35 ILCS 200/10-900 new)
22 Sec. 10-900. Findings. The State's economy is highly
23 vulnerable to other states that have major financial incentive
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1 programs and competitive tax incentives. Certain businesses
2 and commercial operations that generate significant economic
3 activity bear a disproportionately high property tax burden
4 compared to their impact on government services and compared
5 to their positive economic benefits to the State and the local
6 economy and their derivative benefits to taxing districts. To
7 incentivize the significant capital investment and economic
8 activity of certain large-scale businesses and industrial and
9 commercial operations, the State finds that a valuation
10 procedure for real property taxes on special properties, known
11 as megaprojects, will reduce barriers to investment and
12 economic activity in Illinois. The General Assembly finds that
13 it is in the best interest of Illinois to establish a new
14 category of valuation for megaprojects that recognizes their
15 complexity and encourages local development at underutilized
16 properties.
17 (35 ILCS 200/10-910 new)
18 Sec. 10-910. Megaproject Assessment Freeze and Payment
19 Law; definitions. This Division 22 may be cited as the
20 Megaproject Assessment Freeze and Payment Law.
21 As used in this Division:
22 "Assessment officer" means the chief county assessment
23 officer of the county in which the megaproject is located.
24 "Assessment period" means the period beginning on the
25 first day of the calendar year after the calendar year in which
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1 a megaproject is placed in service and ending on the date when
2 the megaproject no longer qualifies as a megaproject under
3 this Division.
4 "Base tax year" means the tax year prior to the first
5 calendar year during which the Department issues a megaproject
6 certificate under this Division.
7 "Base year" means:
8 (1) the calendar year prior to the calendar year in
9 which the Department issues the megaproject certificate,
10 if the Department issues a megaproject certificate for a
11 project located on the property without granting
12 preliminary approval for the project pursuant to Section
13 10-940; or
14 (2) the calendar year prior to the calendar year in
15 which the Department grants that preliminary approval, if
16 the Department grants preliminary approval pursuant to
17 Section 10-940 for a megaproject located on the property.
18 "Base year valuation" means the assessed value, in the
19 base year, of the property comprising the megaproject.
20 "Company" means one or more entities whose aggregate
21 investment in the megaproject meets the minimum investment
22 required under this Division. The term company includes a
23 company affiliate unless the context clearly indicates
24 otherwise.
25 "Company affiliate" means an entity that joins with or is
26 an affiliate of a company and that participates in the
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1 investment in, or financing of, a megaproject.
2 "Consumer Price Index" means the index published by the
3 Bureau of Labor Statistics of the United States Department of
4 Labor that measures the average change in prices of goods and
5 services purchased by all urban consumers, United States city
6 average, all items, 1982-84 = 100.
7 "Department" means the Department of Revenue.
8 "Eligible costs" means all costs incurred by or on behalf
9 of, or allocated to, a company, prior to the Department's
10 issuance of the megaproject certificate or during the
11 investment period, to create or construct a megaproject.
12 "Eligible costs" includes, without limitation:
13 (1) the purchase, site preparation, renovation,
14 rehabilitation and construction of land, buildings,
15 structures, equipment and furnishings used for or in the
16 megaproject;
17 (2) any goods or services for the megaproject that are
18 purchased and capitalized under generally accepted
19 accounting principles, including any organizational costs
20 and research and development costs incurred in Illinois;
21 (3) capitalized lease costs for land, buildings,
22 structures and equipment valued at their present value
23 using the interest rate at which the company borrows funds
24 prevailing at the time the company entered into the lease;
25 (4) infrastructure development costs;
26 (5) debt service and project financing costs;
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1 (6) non-capitalized research and development costs;
2 (7) job training and education costs;
3 (8) lease and relocation costs; and
4 (9) amounts expended by a company or company affiliate
5 as a non-responsible party pursuant to a voluntary program
6 of site remediation, including amounts expended to obtain
7 a certification of completion, if completion of
8 remediation is certified by the Illinois Environmental
9 Protection Agency.
10 "Entity" means a sole proprietor, partnership, firm,
11 corporation, limited liability company, association, or other
12 business enterprise.
13 "Incentive agreement" means an agreement between a company
14 and an oversight board obligating the company to make the
15 special payment under this Division, in addition to paying
16 property taxes, during the incentive period for a megaproject.
17 "Incentive period" means the period beginning on the first
18 day of the calendar year after the calendar year in which the
19 megaproject is placed in service and each calendar year
20 thereafter until the earlier of (i) the expiration or
21 termination of the incentive agreement or (ii) the revocation
22 of the megaproject certificate.
23 "Inducement resolution" means a resolution adopted by the
24 local municipality setting forth the commitment of the local
25 municipality to enter into an incentive agreement.
26 "Investment period" means the period ending 7 years after
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1 the date on which the Department issues the megaproject
2 certificate, or such other longer period of time as the
3 oversight board and the company may agree to, not to exceed an
4 initial period of 10 years.
5 "Local municipality" means the city, village, or
6 incorporated town in which the megaproject is located or, if
7 the megaproject is located in an unincorporated area, the
8 county in which the megaproject is located.
9 "Local taxing district means a taxing district that levies
10 taxes for the levy year prior to the year in which the
11 application is submitted under Section 10-920 totaling 5% or
12 more of the total property tax bill for the property on which
13 the megaproject is located.
14 "Megaproject" means a project that satisfies the minimum
15 investment, investment period, and other requirements of this
16 Division.
17 "Megaproject certificate" means a certificate issued by
18 the Department that authorizes an assessment freeze as
19 provided in this Division.
20 "Minimum investment" means an investment in the
21 megaproject of at least $250,000,000 in eligible costs within
22 the investment period.
23 "Minority person" means a person who is a citizen or
24 lawful permanent resident of the United States and who is any
25 of the following:
26 (1) American Indian or Alaska Native (a person having
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1 origins in any of the original peoples of North and South
2 America, including Central America, and who maintains
3 tribal affiliation or community attachment).
4 (2) Asian (a person having origins in any of the
5 original peoples of the Far East, Southeast Asia, or the
6 Indian subcontinent, including, but not limited to,
7 Cambodia, China, India, Japan, Korea, Malaysia, Pakistan,
8 the Philippine Islands, Thailand, and Vietnam).
9 (3) Black or African American (a person having origins
10 in any of the black racial groups of Africa).
11 (4) Hispanic or Latino (a person of Cuban, Mexican,
12 Puerto Rican, South or Central American, or other Spanish
13 culture or origin, regardless of race).
14 (5) Native Hawaiian or Other Pacific Islander (a
15 person having origins in any of the original peoples of
16 Hawaii, Guam, Samoa, or other Pacific Islands).
17 "Minority-owned business" means a business that is at
18 least 51% owned by one or more minority persons, or in the case
19 of a corporation, at least 51% of the stock in which is owned
20 by one or more minority persons; and the management and daily
21 business operations of which are controlled by one or more of
22 the minority individuals who own it.
23 "Oversight board" means the board established under
24 Section 10-920.
25 "Placed in service" means that construction of the
26 megaproject is substantially complete, which may be evidenced
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1 by issuance of a certificate of occupancy for the megaproject
2 by the local municipality or any other governmental body
3 having jurisdiction over construction of the megaproject or,
4 if no certificate of occupancy is required as to the
5 megaproject, commencement of operations at the megaproject
6 site.
7 "Project" means land, buildings, and other improvements on
8 the land, including water, sewage treatment and disposal
9 facilities, air pollution control facilities, and all other
10 machinery, apparatus, equipment, office facilities, related
11 infrastructure, and furnishings which are considered
12 necessary, suitable, or useful by a company and comprise the
13 megaproject, including all such property subject to assessment
14 under the Property Tax Code.
15 "Special payment" means the annual amount paid in addition
16 to property taxes paid during the incentive period as provided
17 in the incentive agreement.
18 "Taxing district" has the meaning set forth in Section
19 1-150.
20 "Termination date" means the last day of a calendar year
21 that is no later than the 23rd year following the first
22 calendar year in which a megaproject is placed in service. A
23 company may apply to the oversight board prior to the
24 termination date for an extension of the termination date
25 beyond the 23rd year for up to 17 additional years, for a total
26 of 40 years. The oversight board shall approve an extension by
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1 resolution upon a finding of substantial public benefit. A
2 copy of the resolution must be delivered to the Department
3 within 30 days of the date the resolution was adopted. If the
4 incentive agreement is terminated under Section 10-937, then
5 the termination date is the date the agreement is terminated.
6 (35 ILCS 200/10-915 new)
7 Sec. 10-915. Valuation during incentive period;
8 eligibility.
9 (a) Property certified by the Department as megaproject
10 property pursuant to this Division is eligible for an
11 assessment freeze, as provided in this Division, eliminating
12 from consideration, for assessment purposes during the
13 incentive period, the value added to the property by the
14 project and limiting the total valuation of the property
15 during the incentive period to the base year valuation. If the
16 company does not anticipate completing the project within the
17 investment period, then the oversight board may approve one or
18 more extensions of time to complete the project. However, the
19 oversight board may not extend the project for a period that
20 exceeds 5 years after the last day of the investment period.
21 Unless approved as part of the original incentive agreement,
22 the oversight board may approve an extension under this
23 subsection by resolution, a copy of which must be delivered to
24 the Department within 30 days after the date the resolution is
25 adopted.
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1 (b) To qualify for a megaproject certificate, the company
2 must:
3 (1) make the minimum investment in the megaproject
4 during the investment period; minimum investment
5 requirements shall be construed broadly for purposes of
6 this Division;
7 (2) enter into an incentive agreement with the
8 oversight board as described in this Division;
9 (3) enter into a project labor agreement with the
10 applicable local building trades council prior to the
11 commencement of any demolition, building construction, or
12 building renovation related to the project; and
13 (4) establish the goal of awarding 20% of the total
14 dollar amount of contracts that are related to the project
15 and are awarded by the company during each calendar year
16 to minority-owned businesses.
17 (c) For purposes of this Division, if a single company
18 enters into a financing arrangement of the type described in
19 subsection (b) of Section 10-950, the investment in or
20 financing of the property by a developer, lessor, financing
21 entity, or other third party in accordance with this
22 arrangement is considered investment by the company.
23 Investment by a related person to the company is considered
24 investment by the company.
25 (35 ILCS 200/10-920 new)
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1 Sec. 10-920. Incentive agreement; assessment freeze for
2 megaprojects; incentive period; inducement resolution;
3 location of the project; criteria to qualify.
4 (a) To obtain the benefits provided in this Division, the
5 company shall apply in writing to the local municipality to
6 enter into an incentive agreement with the local municipality
7 and the local taxing districts, in the form and manner
8 required by the local municipality, and shall certify to the
9 facts asserted in the application.
10 (b) Upon receipt of the application, the local
11 municipality shall notify each local taxing district that the
12 local municipality has received a megaproject application, and
13 the local municipality and the local taxing districts shall
14 establish an oversight board. The membership of the oversight
15 board and the terms of office of its members shall be
16 determined by the local municipality and the local taxing
17 districts, provided that at least 50% of the voting members of
18 the board shall represent local taxing districts that are
19 school districts.
20 (c) The oversight board, prior to entering into an
21 incentive agreement under this Section, shall hold a public
22 hearing to consider the application. The amount and terms of
23 the proposed special payment and the duration of the incentive
24 agreement shall be considered at the public hearing.
25 (d) Copies of the completed application shall be provided
26 to each local taxing district. Those copies shall be provided
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1 at least 30 days prior to the scheduled public hearing under
2 subsection (c).
3 (e) The company and the oversight board shall enter into
4 an incentive agreement requiring the special payment described
5 in Section 10-925. That agreement shall not take effect unless
6 the corporate authorities of the local municipality and each
7 local taxing district each adopt an ordinance approving the
8 incentive agreement.
9 (f) If an incentive agreement is not executed within 5
10 years after the local municipality's adoption of an inducement
11 resolution, expenditures incurred by the company more than 5
12 years prior to the execution of the incentive agreement shall
13 not qualify as part of the minimum investment.
14 (g) To be eligible to enter into an incentive agreement
15 under this Division, the company must commit to a project that
16 meets the minimum investment set forth in this Division.
17 (35 ILCS 200/10-925 new)
18 Sec. 10-925. Contents of incentive agreement.
19 (a) The incentive agreement under Section 10-920 must
20 require the company to pay, or be responsible for the payment
21 of, annual special payments to the local municipality and each
22 local taxing district, beginning with the first tax year for
23 which the assessment freeze under this Division is applied to
24 the megaproject. The amount of the special payment shall be
25 set forth in the incentive agreement and shall be increased
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1 annually by the lesser of (i) 5% or (ii) the percentage
2 increase, if any, in the Consumer Price Index for the 12 months
3 ending in September of the immediately preceding calendar
4 year, and may be further increased or decreased every 5 years
5 upon renegotiation by the parties as provided in subsection
6 (e).
7 (b) The incentive agreement shall obligate the company to
8 operate the megaproject at the designated project location for
9 a minimum of 20 years or until the termination of the agreement
10 as provided in Section 10-937, whichever occurs earlier.
11 (c) The incentive agreement may contain such other terms
12 and conditions as are mutually agreeable to the oversight
13 board and the company and are consistent with the requirements
14 of this Division, including, without limitation, operational
15 and job creation requirements.
16 (d) In addition, all incentive agreements entered into
17 pursuant to Section 10-920 must include, as the first portion
18 of the document, a recapitulation of the remaining contents of
19 the document which includes, but is not limited to, the
20 following:
21 (1) the legal name of each party to the agreement;
22 (2) the street address of the project and the property
23 subject to the agreement;
24 (3) the agreed minimum investment;
25 (4) the term of the agreement;
26 (5) a schedule showing the amount of the special
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1 payment and its calculation for each year of the
2 agreement;
3 (6) a schedule showing the amount to be distributed
4 annually to the local municipality and each local taxing
5 district;
6 (7) any other feature or aspect of the agreement which
7 may affect the calculation of items (5) and (6) of this
8 subsection; and
9 (8) the party or parties to the agreement who are
10 responsible for updating the information contained in the
11 summary document.
12 (e) The incentive agreement shall also contain a
13 renegotiation clause that requires the parties to the
14 agreement to renegotiate the terms of the agreement no less
15 often than once every 5 years.
16 (35 ILCS 200/10-930 new)
17 Sec. 10-930. Installment bills; distribution of special
18 payments.
19 (a) The county collector shall prepare a bill for each
20 installment of the special payment according to the schedule
21 set forth in paragraph (5) of subsection (d) of Section
22 10-925, or as modified pursuant to paragraph (7) of subsection
23 (d) of Section 10-925, and that payment must be distributed to
24 the local taxing entities according to the schedule in
25 paragraph (6) of subsection (d) of Section 10-925 or as
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1 modified in paragraph (7) of subsection (d) of Section 10-925.
2 (b) Distribution to the local municipality and local
3 taxing districts of the special payments associated with a
4 megaproject must be made within 30 days after receipt by the
5 county collector of the special payment amounts.
6 (c) Misallocations of the distribution of the special
7 payments may be corrected by adjusting later distributions,
8 but these adjustments must be made in the next succeeding year
9 following identification and resolution of the misallocation.
10 To the extent that distributions have been made improperly in
11 previous years, claims for adjustment must be made within one
12 year of the distribution.
13 (35 ILCS 200/10-932 new)
14 Sec. 10-932. Revenue sharing agreements. The local taxing
15 districts, including the local municipality, may enter into
16 revenue sharing agreements among themselves. Those agreements
17 must be based on the results of an impact study including, but
18 not limited to, an analysis of environmental impacts, housing
19 costs, traffic impacts, and police and fire costs.
20 (35 ILCS 200/10-935 new)
21 Sec. 10-935. Use of revenues. A taxing district that
22 receives and retains revenues from a special payment under
23 this Division may use all or a portion of the revenues for the
24 purposes of financing the issuance of revenue bonds.
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1 (35 ILCS 200/10-937 new)
2 Sec. 10-937. Termination of incentive agreement; automatic
3 termination; minimum level of investment required to remain
4 qualified for assessment freeze.
5 (a) The oversight board and the company may mutually agree
6 to terminate the incentive agreement at any time. From the
7 date of termination, the megaproject is subject to assessment
8 on the basis of the then current fair cash value.
9 (b) An incentive agreement shall be terminated if the
10 company fails to satisfy the minimum investment level provided
11 in this Division. If the incentive agreement is terminated
12 under this subsection, the megaproject is subject to
13 assessment on the basis of the then current fair cash value
14 beginning in the tax year during which the termination occurs.
15 (c) An incentive agreement shall terminate if, at any
16 time, the company no longer has the minimum level of
17 investment as provided in this Division, without regard to
18 depreciation.
19 (35 ILCS 200/10-940 new)
20 Sec. 10-940. Megaproject applications; certification as a
21 megaproject and revocation of certification.
22 (a) The Department shall receive applications for
23 megaproject certificates under this Division in a form and
24 manner provided by the Department by rule. The Department
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1 shall promptly notify the chief county assessment officer when
2 the Department receives an application under this Section. The
3 Department's rules shall provide that an applicant may request
4 preliminary approval of the megaproject before the project
5 begins, before the applicant has entered into a fully executed
6 incentive agreement with the oversight board, or before the
7 project has been placed in service.
8 (b) An applicant for a megaproject certificate under this
9 Division must provide evidence to the Department of a fully
10 executed incentive agreement between the company and the
11 oversight board as described in this Division.
12 (c) An applicant for a megaproject certificate under this
13 Division must provide evidence to the Department of a fully
14 executed project labor agreement entered into with the
15 applicable local building trades council prior to the
16 commencement of any demolition, building construction, or
17 building renovation at the project. If the demolition,
18 building construction, or building renovation begins after the
19 application is approved, then the applicant must transmit a
20 copy of the fully executed project labor agreement to the
21 Department as soon as possible after the agreement is
22 executed.
23 (d) An applicant for a megaproject certificate under this
24 Division must provide evidence to the Department that the
25 company has established the goal of awarding 20% of the total
26 dollar amount of contracts awarded during each calendar year
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1 by the company, that are related to the project, to
2 minority-owned businesses.
3 (e) The Department shall approve an application for a
4 megaproject certificate if the Department finds that the
5 project meets the requirements of this Division.
6 (f) Upon approval of the application, the Department shall
7 issue a megaproject certificate to the applicant and transmit
8 a copy to the chief county assessment officer. The certificate
9 shall identify the property on which the megaproject is
10 located.
11 (g) For each calendar year following issuance of the
12 megaproject certificate, until the minimum investment
13 requirements have been met and the megaproject has been placed
14 in service, the company shall deliver a report to the
15 Department on the status of construction or creation of the
16 megaproject and the amount of minimum investment made in the
17 megaproject during the preceding calendar year. If the
18 Department determines, in accordance with the Administrative
19 Review Law and the Illinois Administrative Procedure Act, that
20 a project for which a certificate has been issued has not met
21 the minimum investment requirements of this Division within
22 the investment period, the Department shall revoke the
23 certificate by written notice to the taxpayer of record and
24 transmit a copy of the revocation to the assessment officer.
25 (h) If the oversight board notifies the Department that
26 the incentive agreement has been terminated, the Department
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1 shall revoke the certificate by written notice to the taxpayer
2 of record and transmit a copy of the revocation to the
3 assessment officer.
4 (35 ILCS 200/10-945 new)
5 Sec. 10-945. Computation of valuation.
6 (a) Upon receipt of the megaproject certificate from the
7 Department, the chief county assessment officer shall
8 determine the base year valuation and shall make a notation on
9 each statement of assessment during the assessment period that
10 the valuation of the project is based upon the issuance of a
11 megaproject certificate.
12 (b) Upon revocation of a megaproject certificate, the
13 chief county assessment officer shall compute the assessed
14 valuation of the project on the basis of the then current fair
15 cash value of the property.
16 (35 ILCS 200/10-950 new)
17 Sec. 10-950. Transfers of interest in a megaproject;
18 sale-leaseback arrangement; requirements.
19 (a) Subject to the terms of the incentive agreement
20 between the company and the oversight board, ownership of or
21 any interest in the megaproject and any and all related
22 project property, including, without limitation, transfers of
23 indirect beneficial interests and equity interests in a
24 company owning a megaproject, shall not affect the assessment
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1 freeze or the validity of the megaproject certificate issued
2 under this Division. Notwithstanding the provisions of this
3 subsection, the incentive agreement shall be a covenant
4 running with the land.
5 (b) A company may enter into lending, financing, security,
6 leasing, or similar arrangements, or a succession of such
7 arrangements, with a financing entity concerning all or part
8 of a project including, without limitation, a sale-leaseback
9 arrangement, equipment lease, build-to-suit lease, synthetic
10 lease, nordic lease, defeased tax benefit, or transfer lease,
11 an assignment, sublease, or similar arrangement, or succession
12 of those arrangements, with one or more financing entities
13 concerning all or part of a project, regardless of the
14 identity of the income tax or fee owner of the megaproject.
15 Neither the original transfer to the financing entity nor the
16 later transfer from the financing entity back to the company,
17 pursuant to terms in the sale-leaseback agreement, shall
18 affect the assessment freeze or the validity of the
19 megaproject certificate issued under this Division, regardless
20 of whether the income tax basis is changed for income tax
21 purposes.
22 (c) The Department must receive notice of all transfers
23 undertaken with respect to other projects to effect a
24 financing. Notice shall be made in writing within 60 days
25 after the transfer, identifying each transferee and containing
26 other information required by the Department with the
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1 appropriate returns. Failure to meet this notice requirement
2 does not adversely affect the assessment freeze.
3 (35 ILCS 200/10-955 new)
4 Sec. 10-955. Minimum investment by company affiliates. To
5 be eligible for the benefits of this Division, a company must
6 make the minimum investment. Investments by company affiliates
7 during the investment period may be applied toward the minimum
8 investment under this Division regardless of whether the
9 company affiliate was part of the project. To qualify for the
10 assessment freeze, the minimum investments must be made at the
11 megaproject site.
12 (35 ILCS 200/10-960 new)
13 Sec. 10-960. Projects to be valued at fair cash value for
14 purposes of bonded indebtedness and limitations on property
15 tax extensions. Projects to which an assessment freeze applies
16 pursuant to this Division shall be valued at their fair cash
17 value for purposes of calculating a municipality's general
18 obligation bond limits and a taxing district's limitation on
19 tax extensions.
20 (35 ILCS 200/10-965 new)
21 Sec. 10-965. Abatements. Any local taxing district, upon a
22 majority vote of its governing authority, may, after the
23 determination of the assessed valuation as set forth in this
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1 Division, order the clerk of the appropriate municipality or
2 county to abate any portion of real property taxes otherwise
3 levied or extended by the taxing district on a megaproject.
4 (35 ILCS 200/10-970 new)
5 Sec. 10-970. Filing of returns, contracts, and other
6 information; due date of payments and returns.
7 (a) The company and the oversight board shall file
8 notices, reports, and other information as required by the
9 Department.
10 (b) Special payments are due at the same time as property
11 tax payments and property tax returns are due for the
12 megaproject property.
13 (c) Failure to make a timely special payment results in
14 the assessment of penalties as if the payment were a
15 delinquent property tax payment or return.
16 (d) Within 30 days after the date of execution of an
17 incentive agreement, a copy of the incentive agreement must be
18 filed with the Department, the county assessor, and the county
19 auditor for the county in which the megaproject is located.
20 (35 ILCS 200/10-980 new)
21 Sec. 10-980. Rules. The Department may issue rulings and
22 adopt rules as necessary to carry out the purpose of this
23 Division.
HB5015 - 113 - LRB103 33725 HLH 63537 b
HB5015- 114 -LRB103 33725 HLH 63537 b HB5015 - 114 - LRB103 33725 HLH 63537 b
HB5015 - 114 - LRB103 33725 HLH 63537 b
1 (35 ILCS 200/10-990 new)
2 Sec. 10-990. Invalidity. If all or any part of this
3 Division is determined to be unconstitutional or otherwise
4 unenforceable by a court of competent jurisdiction, a company
5 has 180 days from the date of the determination to transfer
6 title to a megaproject to an authorized economic development
7 authority, which may qualify for property tax assessment under
8 this Division or which may be exempt from property taxes.
9 Section 97. Severability. The provisions of this Act are
10 severable under Section 1.31 of the Statute on Statutes.
11 Section 99. Effective date. This Act takes effect June 1,
12 2024.
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
HB5015- 115 -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
HB5015 - 116 - LRB103 33725 HLH 63537 b
HB5015 - 114 - LRB103 33725 HLH 63537 b
HB5015- 115 -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 - 115 - LRB103 33725 HLH 63537 b
HB5015- 116 -LRB103 33725 HLH 63537 b HB5015 - 116 - LRB103 33725 HLH 63537 b
HB5015 - 116 - LRB103 33725 HLH 63537 b
HB5015 - 116 - LRB103 33725 HLH 63537 b