103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB5447 Introduced , by Rep. Abdelnasser Rashid SYNOPSIS AS INTRODUCED: 30 ILCS 105/6z-18 from Ch. 127, par. 142z-18 30 ILCS 105/6z-20 from Ch. 127, par. 142z-20 35 ILCS 105/3-635 ILCS 105/3-10 35 ILCS 105/9 from Ch. 120, par. 439.935 ILCS 120/2-835 ILCS 120/2-10 35 ILCS 120/3 from Ch. 120, par. 442 Amends the Use Tax Act and the Retailers' Occupation Tax Act. Creates a sales tax holiday period for school supplies each year during the 10-day period that begins on the first Monday in August. Effective immediately. LRB103 33556 HLH 63368 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB5447 Introduced , by Rep. Abdelnasser Rashid SYNOPSIS AS INTRODUCED: 30 ILCS 105/6z-18 from Ch. 127, par. 142z-18 30 ILCS 105/6z-20 from Ch. 127, par. 142z-20 35 ILCS 105/3-635 ILCS 105/3-10 35 ILCS 105/9 from Ch. 120, par. 439.935 ILCS 120/2-835 ILCS 120/2-10 35 ILCS 120/3 from Ch. 120, par. 442 30 ILCS 105/6z-18 from Ch. 127, par. 142z-18 30 ILCS 105/6z-20 from Ch. 127, par. 142z-20 35 ILCS 105/3-6 35 ILCS 105/3-10 35 ILCS 105/9 from Ch. 120, par. 439.9 35 ILCS 120/2-8 35 ILCS 120/2-10 35 ILCS 120/3 from Ch. 120, par. 442 Amends the Use Tax Act and the Retailers' Occupation Tax Act. Creates a sales tax holiday period for school supplies each year during the 10-day period that begins on the first Monday in August. Effective immediately. LRB103 33556 HLH 63368 b LRB103 33556 HLH 63368 b A BILL FOR
103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB5447 Introduced , by Rep. Abdelnasser Rashid SYNOPSIS AS INTRODUCED:
30 ILCS 105/6z-18 from Ch. 127, par. 142z-18 30 ILCS 105/6z-20 from Ch. 127, par. 142z-20 35 ILCS 105/3-635 ILCS 105/3-10 35 ILCS 105/9 from Ch. 120, par. 439.935 ILCS 120/2-835 ILCS 120/2-10 35 ILCS 120/3 from Ch. 120, par. 442 30 ILCS 105/6z-18 from Ch. 127, par. 142z-18 30 ILCS 105/6z-20 from Ch. 127, par. 142z-20 35 ILCS 105/3-6 35 ILCS 105/3-10 35 ILCS 105/9 from Ch. 120, par. 439.9 35 ILCS 120/2-8 35 ILCS 120/2-10 35 ILCS 120/3 from Ch. 120, par. 442
30 ILCS 105/6z-18 from Ch. 127, par. 142z-18
30 ILCS 105/6z-20 from Ch. 127, par. 142z-20
35 ILCS 105/3-6
35 ILCS 105/3-10
35 ILCS 105/9 from Ch. 120, par. 439.9
35 ILCS 120/2-8
35 ILCS 120/2-10
35 ILCS 120/3 from Ch. 120, par. 442
Amends the Use Tax Act and the Retailers' Occupation Tax Act. Creates a sales tax holiday period for school supplies each year during the 10-day period that begins on the first Monday in August. Effective immediately.
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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 5. The State Finance Act is amended by changing
5 Sections 6z-18 and 6z-20 as follows:
6 (30 ILCS 105/6z-18) (from Ch. 127, par. 142z-18)
7 Sec. 6z-18. Local Government Tax Fund. A portion of the
8 money paid into the Local Government Tax Fund from sales of
9 tangible personal property taxed at the 1% rate under the
10 Retailers' Occupation Tax Act and the Service Occupation Tax
11 Act, which occurred in municipalities, shall be distributed to
12 each municipality based upon the sales which occurred in that
13 municipality. The remainder shall be distributed to each
14 county based upon the sales which occurred in the
15 unincorporated area of that county.
16 Moneys transferred from the Grocery Tax Replacement Fund
17 to the Local Government Tax Fund under Section 6z-130 shall be
18 treated under this Section in the same manner as if they had
19 been remitted with the return on which they were reported.
20 A portion of the money paid into the Local Government Tax
21 Fund from the 6.25% general use tax rate on the selling price
22 of tangible personal property which is purchased outside
23 Illinois at retail from a retailer and which is titled or
103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB5447 Introduced , by Rep. Abdelnasser Rashid SYNOPSIS AS INTRODUCED:
30 ILCS 105/6z-18 from Ch. 127, par. 142z-18 30 ILCS 105/6z-20 from Ch. 127, par. 142z-20 35 ILCS 105/3-635 ILCS 105/3-10 35 ILCS 105/9 from Ch. 120, par. 439.935 ILCS 120/2-835 ILCS 120/2-10 35 ILCS 120/3 from Ch. 120, par. 442 30 ILCS 105/6z-18 from Ch. 127, par. 142z-18 30 ILCS 105/6z-20 from Ch. 127, par. 142z-20 35 ILCS 105/3-6 35 ILCS 105/3-10 35 ILCS 105/9 from Ch. 120, par. 439.9 35 ILCS 120/2-8 35 ILCS 120/2-10 35 ILCS 120/3 from Ch. 120, par. 442
30 ILCS 105/6z-18 from Ch. 127, par. 142z-18
30 ILCS 105/6z-20 from Ch. 127, par. 142z-20
35 ILCS 105/3-6
35 ILCS 105/3-10
35 ILCS 105/9 from Ch. 120, par. 439.9
35 ILCS 120/2-8
35 ILCS 120/2-10
35 ILCS 120/3 from Ch. 120, par. 442
Amends the Use Tax Act and the Retailers' Occupation Tax Act. Creates a sales tax holiday period for school supplies each year during the 10-day period that begins on the first Monday in August. Effective immediately.
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A BILL FOR
30 ILCS 105/6z-18 from Ch. 127, par. 142z-18
30 ILCS 105/6z-20 from Ch. 127, par. 142z-20
35 ILCS 105/3-6
35 ILCS 105/3-10
35 ILCS 105/9 from Ch. 120, par. 439.9
35 ILCS 120/2-8
35 ILCS 120/2-10
35 ILCS 120/3 from Ch. 120, par. 442
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1 registered by any agency of this State's government shall be
2 distributed to municipalities as provided in this paragraph.
3 Each municipality shall receive the amount attributable to
4 sales for which Illinois addresses for titling or registration
5 purposes are given as being in such municipality. The
6 remainder of the money paid into the Local Government Tax Fund
7 from such sales shall be distributed to counties. Each county
8 shall receive the amount attributable to sales for which
9 Illinois addresses for titling or registration purposes are
10 given as being located in the unincorporated area of such
11 county.
12 A portion of the money paid into the Local Government Tax
13 Fund from the 6.25% general rate (and, beginning July 1, 2000
14 and through December 31, 2000, the 1.25% rate on motor fuel and
15 gasohol, and during the sales tax holiday period, as defined
16 in Section 3-6 of the Use Tax Act and Section 2-8 of the
17 Retailers' Occupation Tax Act, beginning on August 6, 2010
18 through August 15, 2010, and beginning again on August 5, 2022
19 through August 14, 2022, the 1.25% rate on sales tax holiday
20 items) on sales subject to taxation under the Retailers'
21 Occupation Tax Act and the Service Occupation Tax Act, which
22 occurred in municipalities, shall be distributed to each
23 municipality, based upon the sales which occurred in that
24 municipality. The remainder shall be distributed to each
25 county, based upon the sales which occurred in the
26 unincorporated area of such county.
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1 For the purpose of determining allocation to the local
2 government unit, a retail sale by a producer of coal or other
3 mineral mined in Illinois is a sale at retail at the place
4 where the coal or other mineral mined in Illinois is extracted
5 from the earth. This paragraph does not apply to coal or other
6 mineral when it is delivered or shipped by the seller to the
7 purchaser at a point outside Illinois so that the sale is
8 exempt under the United States Constitution as a sale in
9 interstate or foreign commerce.
10 Whenever the Department determines that a refund of money
11 paid into the Local Government Tax Fund should be made to a
12 claimant instead of issuing a credit memorandum, the
13 Department shall notify the State Comptroller, who shall cause
14 the order to be drawn for the amount specified, and to the
15 person named, in such notification from the Department. Such
16 refund shall be paid by the State Treasurer out of the Local
17 Government Tax Fund.
18 As soon as possible after the first day of each month,
19 beginning January 1, 2011, upon certification of the
20 Department of Revenue, the Comptroller shall order
21 transferred, and the Treasurer shall transfer, to the STAR
22 Bonds Revenue Fund the local sales tax increment, as defined
23 in the Innovation Development and Economy Act, collected
24 during the second preceding calendar month for sales within a
25 STAR bond district and deposited into the Local Government Tax
26 Fund, less 3% of that amount, which shall be transferred into
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1 the Tax Compliance and Administration Fund and shall be used
2 by the Department, subject to appropriation, to cover the
3 costs of the Department in administering the Innovation
4 Development and Economy Act.
5 After the monthly transfer to the STAR Bonds Revenue Fund,
6 on or before the 25th day of each calendar month, the
7 Department shall prepare and certify to the Comptroller the
8 disbursement of stated sums of money to named municipalities
9 and counties, the municipalities and counties to be those
10 entitled to distribution of taxes or penalties paid to the
11 Department during the second preceding calendar month. The
12 amount to be paid to each municipality or county shall be the
13 amount (not including credit memoranda) collected during the
14 second preceding calendar month by the Department and paid
15 into the Local Government Tax Fund, plus an amount the
16 Department determines is necessary to offset any amounts which
17 were erroneously paid to a different taxing body, and not
18 including an amount equal to the amount of refunds made during
19 the second preceding calendar month by the Department, and not
20 including any amount which the Department determines is
21 necessary to offset any amounts which are payable to a
22 different taxing body but were erroneously paid to the
23 municipality or county, and not including any amounts that are
24 transferred to the STAR Bonds Revenue Fund. Within 10 days
25 after receipt, by the Comptroller, of the disbursement
26 certification to the municipalities and counties, provided for
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1 in this Section to be given to the Comptroller by the
2 Department, the Comptroller shall cause the orders to be drawn
3 for the respective amounts in accordance with the directions
4 contained in such certification.
5 When certifying the amount of monthly disbursement to a
6 municipality or county under this Section, the Department
7 shall increase or decrease that amount by an amount necessary
8 to offset any misallocation of previous disbursements. The
9 offset amount shall be the amount erroneously disbursed within
10 the 6 months preceding the time a misallocation is discovered.
11 The provisions directing the distributions from the
12 special fund in the State treasury provided for in this
13 Section shall constitute an irrevocable and continuing
14 appropriation of all amounts as provided herein. The State
15 Treasurer and State Comptroller are hereby authorized to make
16 distributions as provided in this Section.
17 In construing any development, redevelopment, annexation,
18 preannexation, or other lawful agreement in effect prior to
19 September 1, 1990, which describes or refers to receipts from
20 a county or municipal retailers' occupation tax, use tax or
21 service occupation tax which now cannot be imposed, such
22 description or reference shall be deemed to include the
23 replacement revenue for such abolished taxes, distributed from
24 the Local Government Tax Fund.
25 As soon as possible after March 8, 2013 (the effective
26 date of Public Act 98-3), the State Comptroller shall order
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1 and the State Treasurer shall transfer $6,600,000 from the
2 Local Government Tax Fund to the Illinois State Medical
3 Disciplinary Fund.
4 (Source: P.A. 102-700, Article 60, Section 60-10, eff.
5 4-19-22; 102-700, Article 65, Section 65-15, eff. 4-19-22;
6 103-154, eff. 6-30-23.)
7 (30 ILCS 105/6z-20) (from Ch. 127, par. 142z-20)
8 Sec. 6z-20. County and Mass Transit District Fund. Of the
9 money received from the 6.25% general rate (and, beginning
10 July 1, 2000 and through December 31, 2000, the 1.25% rate on
11 motor fuel and gasohol, and during the sales tax holiday
12 period, as defined in Section 3-6 of the Use Tax Act and
13 Section 2-8 of the Retailers' Occupation Tax Act beginning on
14 August 6, 2010 through August 15, 2010, and beginning again on
15 August 5, 2022 through August 14, 2022, the 1.25% rate on sales
16 tax holiday items) on sales subject to taxation under the
17 Retailers' Occupation Tax Act and Service Occupation Tax Act
18 and paid into the County and Mass Transit District Fund,
19 distribution to the Regional Transportation Authority tax
20 fund, created pursuant to Section 4.03 of the Regional
21 Transportation Authority Act, for deposit therein shall be
22 made based upon the retail sales occurring in a county having
23 more than 3,000,000 inhabitants. The remainder shall be
24 distributed to each county having 3,000,000 or fewer
25 inhabitants based upon the retail sales occurring in each such
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1 county.
2 For the purpose of determining allocation to the local
3 government unit, a retail sale by a producer of coal or other
4 mineral mined in Illinois is a sale at retail at the place
5 where the coal or other mineral mined in Illinois is extracted
6 from the earth. This paragraph does not apply to coal or other
7 mineral when it is delivered or shipped by the seller to the
8 purchaser at a point outside Illinois so that the sale is
9 exempt under the United States Constitution as a sale in
10 interstate or foreign commerce.
11 Of the money received from the 6.25% general use tax rate
12 on tangible personal property which is purchased outside
13 Illinois at retail from a retailer and which is titled or
14 registered by any agency of this State's government and paid
15 into the County and Mass Transit District Fund, the amount for
16 which Illinois addresses for titling or registration purposes
17 are given as being in each county having more than 3,000,000
18 inhabitants shall be distributed into the Regional
19 Transportation Authority tax fund, created pursuant to Section
20 4.03 of the Regional Transportation Authority Act. The
21 remainder of the money paid from such sales shall be
22 distributed to each county based on sales for which Illinois
23 addresses for titling or registration purposes are given as
24 being located in the county. Any money paid into the Regional
25 Transportation Authority Occupation and Use Tax Replacement
26 Fund from the County and Mass Transit District Fund prior to
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1 January 14, 1991, which has not been paid to the Authority
2 prior to that date, shall be transferred to the Regional
3 Transportation Authority tax fund.
4 Whenever the Department determines that a refund of money
5 paid into the County and Mass Transit District Fund should be
6 made to a claimant instead of issuing a credit memorandum, the
7 Department shall notify the State Comptroller, who shall cause
8 the order to be drawn for the amount specified, and to the
9 person named, in such notification from the Department. Such
10 refund shall be paid by the State Treasurer out of the County
11 and Mass Transit District Fund.
12 As soon as possible after the first day of each month,
13 beginning January 1, 2011, upon certification of the
14 Department of Revenue, the Comptroller shall order
15 transferred, and the Treasurer shall transfer, to the STAR
16 Bonds Revenue Fund the local sales tax increment, as defined
17 in the Innovation Development and Economy Act, collected
18 during the second preceding calendar month for sales within a
19 STAR bond district and deposited into the County and Mass
20 Transit District Fund, less 3% of that amount, which shall be
21 transferred into the Tax Compliance and Administration Fund
22 and shall be used by the Department, subject to appropriation,
23 to cover the costs of the Department in administering the
24 Innovation Development and Economy Act.
25 After the monthly transfer to the STAR Bonds Revenue Fund,
26 on or before the 25th day of each calendar month, the
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1 Department shall prepare and certify to the Comptroller the
2 disbursement of stated sums of money to the Regional
3 Transportation Authority and to named counties, the counties
4 to be those entitled to distribution, as hereinabove provided,
5 of taxes or penalties paid to the Department during the second
6 preceding calendar month. The amount to be paid to the
7 Regional Transportation Authority and each county having
8 3,000,000 or fewer inhabitants shall be the amount (not
9 including credit memoranda) collected during the second
10 preceding calendar month by the Department and paid into the
11 County and Mass Transit District Fund, plus an amount the
12 Department determines is necessary to offset any amounts which
13 were erroneously paid to a different taxing body, and not
14 including an amount equal to the amount of refunds made during
15 the second preceding calendar month by the Department, and not
16 including any amount which the Department determines is
17 necessary to offset any amounts which were payable to a
18 different taxing body but were erroneously paid to the
19 Regional Transportation Authority or county, and not including
20 any amounts that are transferred to the STAR Bonds Revenue
21 Fund, less 1.5% of the amount to be paid to the Regional
22 Transportation Authority, which shall be transferred into the
23 Tax Compliance and Administration Fund. The Department, at the
24 time of each monthly disbursement to the Regional
25 Transportation Authority, shall prepare and certify to the
26 State Comptroller the amount to be transferred into the Tax
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1 Compliance and Administration Fund under this Section. Within
2 10 days after receipt, by the Comptroller, of the disbursement
3 certification to the Regional Transportation Authority,
4 counties, and the Tax Compliance and Administration Fund
5 provided for in this Section to be given to the Comptroller by
6 the Department, the Comptroller shall cause the orders to be
7 drawn for the respective amounts in accordance with the
8 directions contained in such certification.
9 When certifying the amount of a monthly disbursement to
10 the Regional Transportation Authority or to a county under
11 this Section, the Department shall increase or decrease that
12 amount by an amount necessary to offset any misallocation of
13 previous disbursements. The offset amount shall be the amount
14 erroneously disbursed within the 6 months preceding the time a
15 misallocation is discovered.
16 The provisions directing the distributions from the
17 special fund in the State Treasury provided for in this
18 Section and from the Regional Transportation Authority tax
19 fund created by Section 4.03 of the Regional Transportation
20 Authority Act shall constitute an irrevocable and continuing
21 appropriation of all amounts as provided herein. The State
22 Treasurer and State Comptroller are hereby authorized to make
23 distributions as provided in this Section.
24 In construing any development, redevelopment, annexation,
25 preannexation or other lawful agreement in effect prior to
26 September 1, 1990, which describes or refers to receipts from
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1 a county or municipal retailers' occupation tax, use tax or
2 service occupation tax which now cannot be imposed, such
3 description or reference shall be deemed to include the
4 replacement revenue for such abolished taxes, distributed from
5 the County and Mass Transit District Fund or Local Government
6 Distributive Fund, as the case may be.
7 (Source: P.A. 102-700, eff. 4-19-22.)
8 Section 10. The Use Tax Act is amended by changing
9 Sections 3-6, 3-10, and 9 as follows:
10 (35 ILCS 105/3-6)
11 Sec. 3-6. Sales tax holiday items.
12 (a) Any tangible personal property described in this
13 subsection is a sales tax holiday item and qualifies for the
14 1.25% reduced rate of tax during the sales tax holiday period
15 for the period set forth in Section 3-10 of this Act
16 (hereinafter referred to as the Sales Tax Holiday Period). The
17 reduced rate on these items shall be administered under the
18 provisions of subsection (b) of this Section. The following
19 items are subject to the reduced rate:
20 (1) Clothing items that each have a retail selling
21 price of less than $125.
22 "Clothing" means, unless otherwise specified in this
23 Section, all human wearing apparel suitable for general
24 use. "Clothing" does not include clothing accessories,
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1 protective equipment, or sport or recreational equipment.
2 "Clothing" includes, but is not limited to: household and
3 shop aprons; athletic supporters; bathing suits and caps;
4 belts and suspenders; boots; coats and jackets; ear muffs;
5 footlets; gloves and mittens for general use; hats and
6 caps; hosiery; insoles for shoes; lab coats; neckties;
7 overshoes; pantyhose; rainwear; rubber pants; sandals;
8 scarves; shoes and shoelaces; slippers; sneakers; socks
9 and stockings; steel-toed shoes; underwear; and school
10 uniforms.
11 "Clothing accessories" means, but is not limited to:
12 briefcases; cosmetics; hair notions, including, but not
13 limited to barrettes, hair bows, and hair nets; handbags;
14 handkerchiefs; jewelry; non-prescription sunglasses;
15 umbrellas; wallets; watches; and wigs and hair pieces.
16 "Protective equipment" means, but is not limited to:
17 breathing masks; clean room apparel and equipment; ear and
18 hearing protectors; face shields; hard hats; helmets;
19 paint or dust respirators; protective gloves; safety
20 glasses and goggles; safety belts; tool belts; and
21 welder's gloves and masks.
22 "Sport or recreational equipment" means, but is not
23 limited to: ballet and tap shoes; cleated or spiked
24 athletic shoes; gloves, including, but not limited to,
25 baseball, bowling, boxing, hockey, and golf gloves;
26 goggles; hand and elbow guards; life preservers and vests;
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1 mouth guards; roller and ice skates; shin guards; shoulder
2 pads; ski boots; waders; and wetsuits and fins.
3 (2) School supplies. "School supplies" means, unless
4 otherwise specified in this Section, items used by a
5 student in a course of study. The purchase of school
6 supplies for use by persons other than students for use in
7 a course of study are not eligible for the reduced rate of
8 tax. "School supplies" do not include school art supplies;
9 school instructional materials; cameras; film and memory
10 cards; videocameras, tapes, and videotapes; computers;
11 cell phones; Personal Digital Assistants (PDAs); handheld
12 electronic schedulers; and school computer supplies.
13 "School supplies" includes, but is not limited to:
14 binders; book bags; calculators; cellophane tape;
15 blackboard chalk; compasses; composition books; crayons;
16 erasers; expandable, pocket, plastic, and manila folders;
17 glue, paste, and paste sticks; highlighters; index cards;
18 index card boxes; legal pads; lunch boxes; markers;
19 notebooks; paper, including loose leaf ruled notebook
20 paper, copy paper, graph paper, tracing paper, manila
21 paper, colored paper, poster board, and construction
22 paper; pencils; pencil leads; pens; ink and ink refills
23 for pens; pencil boxes and other school supply boxes;
24 pencil sharpeners; protractors; rulers; scissors; and
25 writing tablets.
26 "School art supply" means an item commonly used by a
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1 student in a course of study for artwork and includes only
2 the following items: clay and glazes; acrylic, tempera,
3 and oil paint; paintbrushes for artwork; sketch and
4 drawing pads; and watercolors.
5 "School instructional material" means written material
6 commonly used by a student in a course of study as a
7 reference and to learn the subject being taught and
8 includes only the following items: reference books;
9 reference maps and globes; textbooks; and workbooks.
10 "School computer supply" means an item commonly used
11 by a student in a course of study in which a computer is
12 used and applies only to the following items: flashdrives
13 and other computer data storage devices; data storage
14 media, such as diskettes and compact disks; boxes and
15 cases for disk storage; external ports or drives; computer
16 cases; computer cables; computer printers; and printer
17 cartridges, toner, and ink.
18 (b) Administration. Notwithstanding any other provision of
19 this Act, the reduced rate of tax under Section 3-10 of this
20 Act for clothing and school supplies shall be administered by
21 the Department under the provisions of this subsection (b).
22 (1) Bundled sales. Items that qualify for the reduced
23 rate of tax that are bundled together with items that do
24 not qualify for the reduced rate of tax and that are sold
25 for one itemized price will be subject to the reduced rate
26 of tax only if the value of the items that qualify for the
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1 reduced rate of tax exceeds the value of the items that do
2 not qualify for the reduced rate of tax.
3 (2) Coupons and discounts. An unreimbursed discount by
4 the seller reduces the sales price of the property so that
5 the discounted sales price determines whether the sales
6 price is within a sales tax holiday price threshold. A
7 coupon or other reduction in the sales price is treated as
8 a discount if the seller is not reimbursed for the coupon
9 or reduction amount by a third party.
10 (3) Splitting of items normally sold together.
11 Articles that are normally sold as a single unit must
12 continue to be sold in that manner. Such articles cannot
13 be priced separately and sold as individual items in order
14 to obtain the reduced rate of tax. For example, a pair of
15 shoes cannot have each shoe sold separately so that the
16 sales price of each shoe is within a sales tax holiday
17 price threshold.
18 (4) Rain checks. A rain check is a procedure that
19 allows a customer to purchase an item at a certain price at
20 a later time because the particular item was out of stock.
21 Eligible property that customers purchase during the sales
22 tax holiday period Sales Tax Holiday Period with the use
23 of a rain check will qualify for the reduced rate of tax
24 regardless of when the rain check was issued. Issuance of
25 a rain check during the sales tax holiday period Sales Tax
26 Holiday Period will not qualify eligible property for the
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1 reduced rate of tax if the property is actually purchased
2 after the sales tax holiday period Sales Tax Holiday
3 Period.
4 (5) Exchanges. The procedure for an exchange in
5 regards to a sales tax holiday is as follows:
6 (A) If a customer purchases an item of eligible
7 property during the sales tax holiday period Sales Tax
8 Holiday Period, but later exchanges the item for a
9 similar eligible item, even if a different size,
10 different color, or other feature, no additional tax
11 is due even if the exchange is made after the sales tax
12 holiday period Sales Tax Holiday Period.
13 (B) If a customer purchases an item of eligible
14 property during the sales tax holiday period Sales Tax
15 Holiday Period, but after the sales tax holiday period
16 Sales Tax Holiday Period has ended, the customer
17 returns the item and receives credit on the purchase
18 of a different item, the 6.25% general merchandise
19 sales tax rate is due on the sale of the newly
20 purchased item.
21 (C) If a customer purchases an item of eligible
22 property before the sales tax holiday period Sales Tax
23 Holiday Period, but during the sales tax holiday
24 period Sales Tax Holiday Period the customer returns
25 the item and receives credit on the purchase of a
26 different item of eligible property, the reduced rate
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1 of tax is due on the sale of the new item if the new
2 item is purchased during the sales tax holiday period
3 Sales Tax Holiday Period.
4 (6) (Blank).
5 (7) Order date and back orders. For the purpose of a
6 sales tax holiday, eligible property qualifies for the
7 reduced rate of tax if: (i) the item is both delivered to
8 and paid for by the customer during the sales tax holiday
9 period Sales Tax Holiday Period or (ii) the customer
10 orders and pays for the item and the seller accepts the
11 order during the sales tax holiday period Sales Tax
12 Holiday Period for immediate shipment, even if delivery is
13 made after the sales tax holiday period Sales Tax Holiday
14 Period. The seller accepts an order when the seller has
15 taken action to fill the order for immediate shipment.
16 Actions to fill an order include placement of an "in date"
17 stamp on an order or assignment of an "order number" to an
18 order within the sales tax holiday period Sales Tax
19 Holiday Period. An order is for immediate shipment when
20 the customer does not request delayed shipment. An order
21 is for immediate shipment notwithstanding that the
22 shipment may be delayed because of a backlog of orders or
23 because stock is currently unavailable to, or on back
24 order by, the seller.
25 (8) Returns. For a 60-day period immediately after the
26 sales tax holiday period Sales Tax Holiday Period, if a
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1 customer returns an item that would qualify for the
2 reduced rate of tax, credit for or refund of sales tax
3 shall be given only at the reduced rate unless the
4 customer provides a receipt or invoice that shows tax was
5 paid at the 6.25% general merchandise rate, or the seller
6 has sufficient documentation to show that tax was paid at
7 the 6.25% general merchandise rate on the specific item.
8 This 60-day period is set solely for the purpose of
9 designating a time period during which the customer must
10 provide documentation that shows that the appropriate
11 sales tax rate was paid on returned merchandise. The
12 60-day period is not intended to change a seller's policy
13 on the time period during which the seller will accept
14 returns.
15 (b-5) As used in this Section, "sales tax holiday period"
16 means:
17 (1) from August 6, 2010 through August 15, 2010;
18 (2) from August 5, 2022 through August 14, 2022; and
19 (3) in 2024 and each year thereafter, the 10-day
20 period that begins on the first Monday in August.
21 (c) The Department may implement the provisions of this
22 Section through the use of emergency rules, along with
23 permanent rules filed concurrently with such emergency rules,
24 in accordance with the provisions of Section 5-45 of the
25 Illinois Administrative Procedure Act. For purposes of the
26 Illinois Administrative Procedure Act, the adoption of rules
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1 to implement the provisions of this Section shall be deemed an
2 emergency and necessary for the public interest, safety, and
3 welfare.
4 (Source: P.A. 102-700, eff. 4-19-22.)
5 (35 ILCS 105/3-10)
6 Sec. 3-10. Rate of tax. Unless otherwise provided in this
7 Section, the tax imposed by this Act is at the rate of 6.25% of
8 either the selling price or the fair market value, if any, of
9 the tangible personal property. In all cases where property
10 functionally used or consumed is the same as the property that
11 was purchased at retail, then the tax is imposed on the selling
12 price of the property. In all cases where property
13 functionally used or consumed is a by-product or waste product
14 that has been refined, manufactured, or produced from property
15 purchased at retail, then the tax is imposed on the lower of
16 the fair market value, if any, of the specific property so used
17 in this State or on the selling price of the property purchased
18 at retail. For purposes of this Section "fair market value"
19 means the price at which property would change hands between a
20 willing buyer and a willing seller, neither being under any
21 compulsion to buy or sell and both having reasonable knowledge
22 of the relevant facts. The fair market value shall be
23 established by Illinois sales by the taxpayer of the same
24 property as that functionally used or consumed, or if there
25 are no such sales by the taxpayer, then comparable sales or
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1 purchases of property of like kind and character in Illinois.
2 Beginning on July 1, 2000 and through December 31, 2000,
3 with respect to motor fuel, as defined in Section 1.1 of the
4 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
5 the Use Tax Act, the tax is imposed at the rate of 1.25%.
6 During the sales tax holiday period, as defined in Section
7 3-6, Beginning on August 6, 2010 through August 15, 2010, and
8 beginning again on August 5, 2022 through August 14, 2022,
9 with respect to sales tax holiday items described as defined
10 in Section 3-6 of this Act, the tax is imposed at the rate of
11 1.25%.
12 With respect to gasohol, the tax imposed by this Act
13 applies to (i) 70% of the proceeds of sales made on or after
14 January 1, 1990, and before July 1, 2003, (ii) 80% of the
15 proceeds of sales made on or after July 1, 2003 and on or
16 before July 1, 2017, (iii) 100% of the proceeds of sales made
17 after July 1, 2017 and prior to January 1, 2024, (iv) 90% of
18 the proceeds of sales made on or after January 1, 2024 and on
19 or before December 31, 2028, and (v) 100% of the proceeds of
20 sales made after December 31, 2028. If, at any time, however,
21 the tax under this Act on sales of gasohol is imposed at the
22 rate of 1.25%, then the tax imposed by this Act applies to 100%
23 of the proceeds of sales of gasohol made during that time.
24 With respect to mid-range ethanol blends, the tax imposed
25 by this Act applies to (i) 80% of the proceeds of sales made on
26 or after January 1, 2024 and on or before December 31, 2028 and
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1 (ii) 100% of the proceeds of sales made thereafter. If, at any
2 time, however, the tax under this Act on sales of mid-range
3 ethanol blends is imposed at the rate of 1.25%, then the tax
4 imposed by this Act applies to 100% of the proceeds of sales of
5 mid-range ethanol blends made during that time.
6 With respect to majority blended ethanol fuel, the tax
7 imposed by this Act does not apply to the proceeds of sales
8 made on or after July 1, 2003 and on or before December 31,
9 2028 but applies to 100% of the proceeds of sales made
10 thereafter.
11 With respect to biodiesel blends with no less than 1% and
12 no more than 10% biodiesel, the tax imposed by this Act applies
13 to (i) 80% of the proceeds of sales made on or after July 1,
14 2003 and on or before December 31, 2018 and (ii) 100% of the
15 proceeds of sales made after December 31, 2018 and before
16 January 1, 2024. On and after January 1, 2024 and on or before
17 December 31, 2030, the taxation of biodiesel, renewable
18 diesel, and biodiesel blends shall be as provided in Section
19 3-5.1. If, at any time, however, the tax under this Act on
20 sales of biodiesel blends with no less than 1% and no more than
21 10% biodiesel is imposed at the rate of 1.25%, then the tax
22 imposed by this Act applies to 100% of the proceeds of sales of
23 biodiesel blends with no less than 1% and no more than 10%
24 biodiesel made during that time.
25 With respect to biodiesel and biodiesel blends with more
26 than 10% but no more than 99% biodiesel, the tax imposed by
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1 this Act does not apply to the proceeds of sales made on or
2 after July 1, 2003 and on or before December 31, 2023. On and
3 after January 1, 2024 and on or before December 31, 2030, the
4 taxation of biodiesel, renewable diesel, and biodiesel blends
5 shall be as provided in Section 3-5.1.
6 Until July 1, 2022 and beginning again on July 1, 2023,
7 with respect to food for human consumption that is to be
8 consumed off the premises where it is sold (other than
9 alcoholic beverages, food consisting of or infused with adult
10 use cannabis, soft drinks, and food that has been prepared for
11 immediate consumption), the tax is imposed at the rate of 1%.
12 Beginning on July 1, 2022 and until July 1, 2023, with respect
13 to food for human consumption that is to be consumed off the
14 premises where it is sold (other than alcoholic beverages,
15 food consisting of or infused with adult use cannabis, soft
16 drinks, and food that has been prepared for immediate
17 consumption), the tax is imposed at the rate of 0%.
18 With respect to prescription and nonprescription
19 medicines, drugs, medical appliances, products classified as
20 Class III medical devices by the United States Food and Drug
21 Administration that are used for cancer treatment pursuant to
22 a prescription, as well as any accessories and components
23 related to those devices, modifications to a motor vehicle for
24 the purpose of rendering it usable by a person with a
25 disability, and insulin, blood sugar testing materials,
26 syringes, and needles used by human diabetics, the tax is
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1 imposed at the rate of 1%. For the purposes of this Section,
2 until September 1, 2009: the term "soft drinks" means any
3 complete, finished, ready-to-use, non-alcoholic drink, whether
4 carbonated or not, including, but not limited to, soda water,
5 cola, fruit juice, vegetable juice, carbonated water, and all
6 other preparations commonly known as soft drinks of whatever
7 kind or description that are contained in any closed or sealed
8 bottle, can, carton, or container, regardless of size; but
9 "soft drinks" does not include coffee, tea, non-carbonated
10 water, infant formula, milk or milk products as defined in the
11 Grade A Pasteurized Milk and Milk Products Act, or drinks
12 containing 50% or more natural fruit or vegetable juice.
13 Notwithstanding any other provisions of this Act,
14 beginning September 1, 2009, "soft drinks" means non-alcoholic
15 beverages that contain natural or artificial sweeteners. "Soft
16 drinks" does not include beverages that contain milk or milk
17 products, soy, rice or similar milk substitutes, or greater
18 than 50% of vegetable or fruit juice by volume.
19 Until August 1, 2009, and notwithstanding any other
20 provisions of this Act, "food for human consumption that is to
21 be consumed off the premises where it is sold" includes all
22 food sold through a vending machine, except soft drinks and
23 food products that are dispensed hot from a vending machine,
24 regardless of the location of the vending machine. Beginning
25 August 1, 2009, and notwithstanding any other provisions of
26 this Act, "food for human consumption that is to be consumed
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1 off the premises where it is sold" includes all food sold
2 through a vending machine, except soft drinks, candy, and food
3 products that are dispensed hot from a vending machine,
4 regardless of the location of the vending machine.
5 Notwithstanding any other provisions of this Act,
6 beginning September 1, 2009, "food for human consumption that
7 is to be consumed off the premises where it is sold" does not
8 include candy. For purposes of this Section, "candy" means a
9 preparation of sugar, honey, or other natural or artificial
10 sweeteners in combination with chocolate, fruits, nuts or
11 other ingredients or flavorings in the form of bars, drops, or
12 pieces. "Candy" does not include any preparation that contains
13 flour or requires refrigeration.
14 Notwithstanding any other provisions of this Act,
15 beginning September 1, 2009, "nonprescription medicines and
16 drugs" does not include grooming and hygiene products. For
17 purposes of this Section, "grooming and hygiene products"
18 includes, but is not limited to, soaps and cleaning solutions,
19 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
20 lotions and screens, unless those products are available by
21 prescription only, regardless of whether the products meet the
22 definition of "over-the-counter-drugs". For the purposes of
23 this paragraph, "over-the-counter-drug" means a drug for human
24 use that contains a label that identifies the product as a drug
25 as required by 21 CFR 201.66. The "over-the-counter-drug"
26 label includes:
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1 (A) a "Drug Facts" panel; or
2 (B) a statement of the "active ingredient(s)" with a
3 list of those ingredients contained in the compound,
4 substance or preparation.
5 Beginning on January 1, 2014 (the effective date of Public
6 Act 98-122), "prescription and nonprescription medicines and
7 drugs" includes medical cannabis purchased from a registered
8 dispensing organization under the Compassionate Use of Medical
9 Cannabis Program Act.
10 As used in this Section, "adult use cannabis" means
11 cannabis subject to tax under the Cannabis Cultivation
12 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
13 and does not include cannabis subject to tax under the
14 Compassionate Use of Medical Cannabis Program Act.
15 If the property that is purchased at retail from a
16 retailer is acquired outside Illinois and used outside
17 Illinois before being brought to Illinois for use here and is
18 taxable under this Act, the "selling price" on which the tax is
19 computed shall be reduced by an amount that represents a
20 reasonable allowance for depreciation for the period of prior
21 out-of-state use.
22 (Source: P.A. 102-4, eff. 4-27-21; 102-700, Article 20,
23 Section 20-5, eff. 4-19-22; 102-700, Article 60, Section
24 60-15, eff. 4-19-22; 102-700, Article 65, Section 65-5, eff.
25 4-19-22; 103-9, eff. 6-7-23; 103-154 eff. 6-30-23.)
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1 (35 ILCS 105/9) (from Ch. 120, par. 439.9)
2 Sec. 9. Except as to motor vehicles, watercraft, aircraft,
3 and trailers that are required to be registered with an agency
4 of this State, each retailer required or authorized to collect
5 the tax imposed by this Act shall pay to the Department the
6 amount of such tax (except as otherwise provided) at the time
7 when he is required to file his return for the period during
8 which such tax was collected, less a discount of 2.1% prior to
9 January 1, 1990, and 1.75% on and after January 1, 1990, or $5
10 per calendar year, whichever is greater, which is allowed to
11 reimburse the retailer for expenses incurred in collecting the
12 tax, keeping records, preparing and filing returns, remitting
13 the tax and supplying data to the Department on request. When
14 determining the discount allowed under this Section, retailers
15 shall include the amount of tax that would have been due at the
16 6.25% rate but for the 1.25% rate imposed on sales tax holiday
17 items under Public Act 102-700 or this amendatory Act of the
18 103rd General Assembly this amendatory Act of the 102nd
19 General Assembly. The discount under this Section is not
20 allowed for the 1.25% portion of taxes paid on aviation fuel
21 that is subject to the revenue use requirements of 49 U.S.C.
22 47107(b) and 49 U.S.C. 47133. When determining the discount
23 allowed under this Section, retailers shall include the amount
24 of tax that would have been due at the 1% rate but for the 0%
25 rate imposed under Public Act 102-700 this amendatory Act of
26 the 102nd General Assembly. In the case of retailers who
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1 report and pay the tax on a transaction by transaction basis,
2 as provided in this Section, such discount shall be taken with
3 each such tax remittance instead of when such retailer files
4 his periodic return. The discount allowed under this Section
5 is allowed only for returns that are filed in the manner
6 required by this Act. The Department may disallow the discount
7 for retailers whose certificate of registration is revoked at
8 the time the return is filed, but only if the Department's
9 decision to revoke the certificate of registration has become
10 final. A retailer need not remit that part of any tax collected
11 by him to the extent that he is required to remit and does
12 remit the tax imposed by the Retailers' Occupation Tax Act,
13 with respect to the sale of the same property.
14 Where such tangible personal property is sold under a
15 conditional sales contract, or under any other form of sale
16 wherein the payment of the principal sum, or a part thereof, is
17 extended beyond the close of the period for which the return is
18 filed, the retailer, in collecting the tax (except as to motor
19 vehicles, watercraft, aircraft, and trailers that are required
20 to be registered with an agency of this State), may collect for
21 each tax return period, only the tax applicable to that part of
22 the selling price actually received during such tax return
23 period.
24 Except as provided in this Section, on or before the
25 twentieth day of each calendar month, such retailer shall file
26 a return for the preceding calendar month. Such return shall
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1 be filed on forms prescribed by the Department and shall
2 furnish such information as the Department may reasonably
3 require. The return shall include the gross receipts on food
4 for human consumption that is to be consumed off the premises
5 where it is sold (other than alcoholic beverages, food
6 consisting of or infused with adult use cannabis, soft drinks,
7 and food that has been prepared for immediate consumption)
8 which were received during the preceding calendar month,
9 quarter, or year, as appropriate, and upon which tax would
10 have been due but for the 0% rate imposed under Public Act
11 102-700 this amendatory Act of the 102nd General Assembly. The
12 return shall also include the amount of tax that would have
13 been due on food for human consumption that is to be consumed
14 off the premises where it is sold (other than alcoholic
15 beverages, food consisting of or infused with adult use
16 cannabis, soft drinks, and food that has been prepared for
17 immediate consumption) but for the 0% rate imposed under
18 Public Act 102-700 this amendatory Act of the 102nd General
19 Assembly.
20 On and after January 1, 2018, except for returns required
21 to be filed prior to January 1, 2023 for motor vehicles,
22 watercraft, aircraft, and trailers that are required to be
23 registered with an agency of this State, with respect to
24 retailers whose annual gross receipts average $20,000 or more,
25 all returns required to be filed pursuant to this Act shall be
26 filed electronically. On and after January 1, 2023, with
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1 respect to retailers whose annual gross receipts average
2 $20,000 or more, all returns required to be filed pursuant to
3 this Act, including, but not limited to, returns for motor
4 vehicles, watercraft, aircraft, and trailers that are required
5 to be registered with an agency of this State, shall be filed
6 electronically. Retailers who demonstrate that they do not
7 have access to the Internet or demonstrate hardship in filing
8 electronically may petition the Department to waive the
9 electronic filing requirement.
10 The Department may require returns to be filed on a
11 quarterly basis. If so required, a return for each calendar
12 quarter shall be filed on or before the twentieth day of the
13 calendar month following the end of such calendar quarter. The
14 taxpayer shall also file a return with the Department for each
15 of the first two months of each calendar quarter, on or before
16 the twentieth day of the following calendar month, stating:
17 1. The name of the seller;
18 2. The address of the principal place of business from
19 which he engages in the business of selling tangible
20 personal property at retail in this State;
21 3. The total amount of taxable receipts received by
22 him during the preceding calendar month from sales of
23 tangible personal property by him during such preceding
24 calendar month, including receipts from charge and time
25 sales, but less all deductions allowed by law;
26 4. The amount of credit provided in Section 2d of this
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1 Act;
2 5. The amount of tax due;
3 5-5. The signature of the taxpayer; and
4 6. Such other reasonable information as the Department
5 may require.
6 Each retailer required or authorized to collect the tax
7 imposed by this Act on aviation fuel sold at retail in this
8 State during the preceding calendar month shall, instead of
9 reporting and paying tax on aviation fuel as otherwise
10 required by this Section, report and pay such tax on a separate
11 aviation fuel tax return. The requirements related to the
12 return shall be as otherwise provided in this Section.
13 Notwithstanding any other provisions of this Act to the
14 contrary, retailers collecting tax on aviation fuel shall file
15 all aviation fuel tax returns and shall make all aviation fuel
16 tax payments by electronic means in the manner and form
17 required by the Department. For purposes of this Section,
18 "aviation fuel" means jet fuel and aviation gasoline.
19 If a taxpayer fails to sign a return within 30 days after
20 the proper notice and demand for signature by the Department,
21 the return shall be considered valid and any amount shown to be
22 due on the return shall be deemed assessed.
23 Notwithstanding any other provision of this Act to the
24 contrary, retailers subject to tax on cannabis shall file all
25 cannabis tax returns and shall make all cannabis tax payments
26 by electronic means in the manner and form required by the
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1 Department.
2 Beginning October 1, 1993, a taxpayer who has an average
3 monthly tax liability of $150,000 or more shall make all
4 payments required by rules of the Department by electronic
5 funds transfer. Beginning October 1, 1994, a taxpayer who has
6 an average monthly tax liability of $100,000 or more shall
7 make all payments required by rules of the Department by
8 electronic funds transfer. Beginning October 1, 1995, a
9 taxpayer who has an average monthly tax liability of $50,000
10 or more shall make all payments required by rules of the
11 Department by electronic funds transfer. Beginning October 1,
12 2000, a taxpayer who has an annual tax liability of $200,000 or
13 more shall make all payments required by rules of the
14 Department by electronic funds transfer. The term "annual tax
15 liability" shall be the sum of the taxpayer's liabilities
16 under this Act, and under all other State and local occupation
17 and use tax laws administered by the Department, for the
18 immediately preceding calendar year. The term "average monthly
19 tax liability" means the sum of the taxpayer's liabilities
20 under this Act, and under all other State and local occupation
21 and use tax laws administered by the Department, for the
22 immediately preceding calendar year divided by 12. Beginning
23 on October 1, 2002, a taxpayer who has a tax liability in the
24 amount set forth in subsection (b) of Section 2505-210 of the
25 Department of Revenue Law shall make all payments required by
26 rules of the Department by electronic funds transfer.
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1 Before August 1 of each year beginning in 1993, the
2 Department shall notify all taxpayers required to make
3 payments by electronic funds transfer. All taxpayers required
4 to make payments by electronic funds transfer shall make those
5 payments for a minimum of one year beginning on October 1.
6 Any taxpayer not required to make payments by electronic
7 funds transfer may make payments by electronic funds transfer
8 with the permission of the Department.
9 All taxpayers required to make payment by electronic funds
10 transfer and any taxpayers authorized to voluntarily make
11 payments by electronic funds transfer shall make those
12 payments in the manner authorized by the Department.
13 The Department shall adopt such rules as are necessary to
14 effectuate a program of electronic funds transfer and the
15 requirements of this Section.
16 Before October 1, 2000, if the taxpayer's average monthly
17 tax liability to the Department under this Act, the Retailers'
18 Occupation Tax Act, the Service Occupation Tax Act, the
19 Service Use Tax Act was $10,000 or more during the preceding 4
20 complete calendar quarters, he shall file a return with the
21 Department each month by the 20th day of the month next
22 following the month during which such tax liability is
23 incurred and shall make payments to the Department on or
24 before the 7th, 15th, 22nd and last day of the month during
25 which such liability is incurred. On and after October 1,
26 2000, if the taxpayer's average monthly tax liability to the
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1 Department under this Act, the Retailers' Occupation Tax Act,
2 the Service Occupation Tax Act, and the Service Use Tax Act was
3 $20,000 or more during the preceding 4 complete calendar
4 quarters, he shall file a return with the Department each
5 month by the 20th day of the month next following the month
6 during which such tax liability is incurred and shall make
7 payment to the Department on or before the 7th, 15th, 22nd and
8 last day of the month during which such liability is incurred.
9 If the month during which such tax liability is incurred began
10 prior to January 1, 1985, each payment shall be in an amount
11 equal to 1/4 of the taxpayer's actual liability for the month
12 or an amount set by the Department not to exceed 1/4 of the
13 average monthly liability of the taxpayer to the Department
14 for the preceding 4 complete calendar quarters (excluding the
15 month of highest liability and the month of lowest liability
16 in such 4 quarter period). If the month during which such tax
17 liability is incurred begins on or after January 1, 1985, and
18 prior to January 1, 1987, each payment shall be in an amount
19 equal to 22.5% of the taxpayer's actual liability for the
20 month or 27.5% of the taxpayer's liability for the same
21 calendar month of the preceding year. If the month during
22 which such tax liability is incurred begins on or after
23 January 1, 1987, and prior to January 1, 1988, each payment
24 shall be in an amount equal to 22.5% of the taxpayer's actual
25 liability for the month or 26.25% of the taxpayer's liability
26 for the same calendar month of the preceding year. If the month
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1 during which such tax liability is incurred begins on or after
2 January 1, 1988, and prior to January 1, 1989, or begins on or
3 after January 1, 1996, each payment shall be in an amount equal
4 to 22.5% of the taxpayer's actual liability for the month or
5 25% of the taxpayer's liability for the same calendar month of
6 the preceding year. If the month during which such tax
7 liability is incurred begins on or after January 1, 1989, and
8 prior to January 1, 1996, each payment shall be in an amount
9 equal to 22.5% of the taxpayer's actual liability for the
10 month or 25% of the taxpayer's liability for the same calendar
11 month of the preceding year or 100% of the taxpayer's actual
12 liability for the quarter monthly reporting period. The amount
13 of such quarter monthly payments shall be credited against the
14 final tax liability of the taxpayer's return for that month.
15 Before October 1, 2000, once applicable, the requirement of
16 the making of quarter monthly payments to the Department shall
17 continue until such taxpayer's average monthly liability to
18 the Department during the preceding 4 complete calendar
19 quarters (excluding the month of highest liability and the
20 month of lowest liability) is less than $9,000, or until such
21 taxpayer's average monthly liability to the Department as
22 computed for each calendar quarter of the 4 preceding complete
23 calendar quarter period is less than $10,000. However, if a
24 taxpayer can show the Department that a substantial change in
25 the taxpayer's business has occurred which causes the taxpayer
26 to anticipate that his average monthly tax liability for the
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1 reasonably foreseeable future will fall below the $10,000
2 threshold stated above, then such taxpayer may petition the
3 Department for change in such taxpayer's reporting status. On
4 and after October 1, 2000, once applicable, the requirement of
5 the making of quarter monthly payments to the Department shall
6 continue until such taxpayer's average monthly liability to
7 the Department during the preceding 4 complete calendar
8 quarters (excluding the month of highest liability and the
9 month of lowest liability) is less than $19,000 or until such
10 taxpayer's average monthly liability to the Department as
11 computed for each calendar quarter of the 4 preceding complete
12 calendar quarter period is less than $20,000. However, if a
13 taxpayer can show the Department that a substantial change in
14 the taxpayer's business has occurred which causes the taxpayer
15 to anticipate that his average monthly tax liability for the
16 reasonably foreseeable future will fall below the $20,000
17 threshold stated above, then such taxpayer may petition the
18 Department for a change in such taxpayer's reporting status.
19 The Department shall change such taxpayer's reporting status
20 unless it finds that such change is seasonal in nature and not
21 likely to be long term. Quarter monthly payment status shall
22 be determined under this paragraph as if the rate reduction to
23 1.25% in Public Act 102-700 this amendatory Act of the 102nd
24 General Assembly on sales tax holiday items had not occurred.
25 Quarter monthly payment status shall be determined under this
26 paragraph as if the rate reduction to 1.25% in this amendatory
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1 Act of the 103rd General Assembly on sales tax holiday items
2 had not occurred. For quarter monthly payments due on or after
3 July 1, 2023 and through June 30, 2024, "25% of the taxpayer's
4 liability for the same calendar month of the preceding year"
5 shall be determined as if the rate reduction to 1.25% in Public
6 Act 102-700 this amendatory Act of the 102nd General Assembly
7 on sales tax holiday items had not occurred. For quarter
8 monthly payments due on or after July 1, 2024 and through June
9 30, 2025, "25% of the taxpayer's liability for the same
10 calendar month of the preceding year" shall be determined as
11 if the rate reduction to 1.25% in this amendatory Act of the
12 103rd General Assembly on sales tax holiday items had not
13 occurred. Quarter monthly payment status shall be determined
14 under this paragraph as if the rate reduction to 0% in Public
15 Act 102-700 this amendatory Act of the 102nd General Assembly
16 on food for human consumption that is to be consumed off the
17 premises where it is sold (other than alcoholic beverages,
18 food consisting of or infused with adult use cannabis, soft
19 drinks, and food that has been prepared for immediate
20 consumption) had not occurred. For quarter monthly payments
21 due under this paragraph on or after July 1, 2023 and through
22 June 30, 2024, "25% of the taxpayer's liability for the same
23 calendar month of the preceding year" shall be determined as
24 if the rate reduction to 0% in Public Act 102-700 this
25 amendatory Act of the 102nd General Assembly had not occurred.
26 If any such quarter monthly payment is not paid at the time or
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1 in the amount required by this Section, then the taxpayer
2 shall be liable for penalties and interest on the difference
3 between the minimum amount due and the amount of such quarter
4 monthly payment actually and timely paid, except insofar as
5 the taxpayer has previously made payments for that month to
6 the Department in excess of the minimum payments previously
7 due as provided in this Section. The Department shall make
8 reasonable rules and regulations to govern the quarter monthly
9 payment amount and quarter monthly payment dates for taxpayers
10 who file on other than a calendar monthly basis.
11 If any such payment provided for in this Section exceeds
12 the taxpayer's liabilities under this Act, the Retailers'
13 Occupation Tax Act, the Service Occupation Tax Act and the
14 Service Use Tax Act, as shown by an original monthly return,
15 the Department shall issue to the taxpayer a credit memorandum
16 no later than 30 days after the date of payment, which
17 memorandum may be submitted by the taxpayer to the Department
18 in payment of tax liability subsequently to be remitted by the
19 taxpayer to the Department or be assigned by the taxpayer to a
20 similar taxpayer under this Act, the Retailers' Occupation Tax
21 Act, the Service Occupation Tax Act or the Service Use Tax Act,
22 in accordance with reasonable rules and regulations to be
23 prescribed by the Department, except that if such excess
24 payment is shown on an original monthly return and is made
25 after December 31, 1986, no credit memorandum shall be issued,
26 unless requested by the taxpayer. If no such request is made,
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1 the taxpayer may credit such excess payment against tax
2 liability subsequently to be remitted by the taxpayer to the
3 Department under this Act, the Retailers' Occupation Tax Act,
4 the Service Occupation Tax Act or the Service Use Tax Act, in
5 accordance with reasonable rules and regulations prescribed by
6 the Department. If the Department subsequently determines that
7 all or any part of the credit taken was not actually due to the
8 taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
9 be reduced by 2.1% or 1.75% of the difference between the
10 credit taken and that actually due, and the taxpayer shall be
11 liable for penalties and interest on such difference.
12 If the retailer is otherwise required to file a monthly
13 return and if the retailer's average monthly tax liability to
14 the Department does not exceed $200, the Department may
15 authorize his returns to be filed on a quarter annual basis,
16 with the return for January, February, and March of a given
17 year being due by April 20 of such year; with the return for
18 April, May and June of a given year being due by July 20 of
19 such year; with the return for July, August and September of a
20 given year being due by October 20 of such year, and with the
21 return for October, November and December of a given year
22 being due by January 20 of the following year.
23 If the retailer is otherwise required to file a monthly or
24 quarterly return and if the retailer's average monthly tax
25 liability to the Department does not exceed $50, the
26 Department may authorize his returns to be filed on an annual
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1 basis, with the return for a given year being due by January 20
2 of the following year.
3 Such quarter annual and annual returns, as to form and
4 substance, shall be subject to the same requirements as
5 monthly returns.
6 Notwithstanding any other provision in this Act concerning
7 the time within which a retailer may file his return, in the
8 case of any retailer who ceases to engage in a kind of business
9 which makes him responsible for filing returns under this Act,
10 such retailer shall file a final return under this Act with the
11 Department not more than one month after discontinuing such
12 business.
13 In addition, with respect to motor vehicles, watercraft,
14 aircraft, and trailers that are required to be registered with
15 an agency of this State, except as otherwise provided in this
16 Section, every retailer selling this kind of tangible personal
17 property shall file, with the Department, upon a form to be
18 prescribed and supplied by the Department, a separate return
19 for each such item of tangible personal property which the
20 retailer sells, except that if, in the same transaction, (i) a
21 retailer of aircraft, watercraft, motor vehicles or trailers
22 transfers more than one aircraft, watercraft, motor vehicle or
23 trailer to another aircraft, watercraft, motor vehicle or
24 trailer retailer for the purpose of resale or (ii) a retailer
25 of aircraft, watercraft, motor vehicles, or trailers transfers
26 more than one aircraft, watercraft, motor vehicle, or trailer
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1 to a purchaser for use as a qualifying rolling stock as
2 provided in Section 3-55 of this Act, then that seller may
3 report the transfer of all the aircraft, watercraft, motor
4 vehicles or trailers involved in that transaction to the
5 Department on the same uniform invoice-transaction reporting
6 return form. For purposes of this Section, "watercraft" means
7 a Class 2, Class 3, or Class 4 watercraft as defined in Section
8 3-2 of the Boat Registration and Safety Act, a personal
9 watercraft, or any boat equipped with an inboard motor.
10 In addition, with respect to motor vehicles, watercraft,
11 aircraft, and trailers that are required to be registered with
12 an agency of this State, every person who is engaged in the
13 business of leasing or renting such items and who, in
14 connection with such business, sells any such item to a
15 retailer for the purpose of resale is, notwithstanding any
16 other provision of this Section to the contrary, authorized to
17 meet the return-filing requirement of this Act by reporting
18 the transfer of all the aircraft, watercraft, motor vehicles,
19 or trailers transferred for resale during a month to the
20 Department on the same uniform invoice-transaction reporting
21 return form on or before the 20th of the month following the
22 month in which the transfer takes place. Notwithstanding any
23 other provision of this Act to the contrary, all returns filed
24 under this paragraph must be filed by electronic means in the
25 manner and form as required by the Department.
26 The transaction reporting return in the case of motor
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1 vehicles or trailers that are required to be registered with
2 an agency of this State, shall be the same document as the
3 Uniform Invoice referred to in Section 5-402 of the Illinois
4 Vehicle Code and must show the name and address of the seller;
5 the name and address of the purchaser; the amount of the
6 selling price including the amount allowed by the retailer for
7 traded-in property, if any; the amount allowed by the retailer
8 for the traded-in tangible personal property, if any, to the
9 extent to which Section 2 of this Act allows an exemption for
10 the value of traded-in property; the balance payable after
11 deducting such trade-in allowance from the total selling
12 price; the amount of tax due from the retailer with respect to
13 such transaction; the amount of tax collected from the
14 purchaser by the retailer on such transaction (or satisfactory
15 evidence that such tax is not due in that particular instance,
16 if that is claimed to be the fact); the place and date of the
17 sale; a sufficient identification of the property sold; such
18 other information as is required in Section 5-402 of the
19 Illinois Vehicle Code, and such other information as the
20 Department may reasonably require.
21 The transaction reporting return in the case of watercraft
22 and aircraft must show the name and address of the seller; the
23 name and address of the purchaser; the amount of the selling
24 price including the amount allowed by the retailer for
25 traded-in property, if any; the amount allowed by the retailer
26 for the traded-in tangible personal property, if any, to the
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1 extent to which Section 2 of this Act allows an exemption for
2 the value of traded-in property; the balance payable after
3 deducting such trade-in allowance from the total selling
4 price; the amount of tax due from the retailer with respect to
5 such transaction; the amount of tax collected from the
6 purchaser by the retailer on such transaction (or satisfactory
7 evidence that such tax is not due in that particular instance,
8 if that is claimed to be the fact); the place and date of the
9 sale, a sufficient identification of the property sold, and
10 such other information as the Department may reasonably
11 require.
12 Such transaction reporting return shall be filed not later
13 than 20 days after the date of delivery of the item that is
14 being sold, but may be filed by the retailer at any time sooner
15 than that if he chooses to do so. The transaction reporting
16 return and tax remittance or proof of exemption from the tax
17 that is imposed by this Act may be transmitted to the
18 Department by way of the State agency with which, or State
19 officer with whom, the tangible personal property must be
20 titled or registered (if titling or registration is required)
21 if the Department and such agency or State officer determine
22 that this procedure will expedite the processing of
23 applications for title or registration.
24 With each such transaction reporting return, the retailer
25 shall remit the proper amount of tax due (or shall submit
26 satisfactory evidence that the sale is not taxable if that is
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1 the case), to the Department or its agents, whereupon the
2 Department shall issue, in the purchaser's name, a tax receipt
3 (or a certificate of exemption if the Department is satisfied
4 that the particular sale is tax exempt) which such purchaser
5 may submit to the agency with which, or State officer with
6 whom, he must title or register the tangible personal property
7 that is involved (if titling or registration is required) in
8 support of such purchaser's application for an Illinois
9 certificate or other evidence of title or registration to such
10 tangible personal property.
11 No retailer's failure or refusal to remit tax under this
12 Act precludes a user, who has paid the proper tax to the
13 retailer, from obtaining his certificate of title or other
14 evidence of title or registration (if titling or registration
15 is required) upon satisfying the Department that such user has
16 paid the proper tax (if tax is due) to the retailer. The
17 Department shall adopt appropriate rules to carry out the
18 mandate of this paragraph.
19 If the user who would otherwise pay tax to the retailer
20 wants the transaction reporting return filed and the payment
21 of tax or proof of exemption made to the Department before the
22 retailer is willing to take these actions and such user has not
23 paid the tax to the retailer, such user may certify to the fact
24 of such delay by the retailer, and may (upon the Department
25 being satisfied of the truth of such certification) transmit
26 the information required by the transaction reporting return
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1 and the remittance for tax or proof of exemption directly to
2 the Department and obtain his tax receipt or exemption
3 determination, in which event the transaction reporting return
4 and tax remittance (if a tax payment was required) shall be
5 credited by the Department to the proper retailer's account
6 with the Department, but without the 2.1% or 1.75% discount
7 provided for in this Section being allowed. When the user pays
8 the tax directly to the Department, he shall pay the tax in the
9 same amount and in the same form in which it would be remitted
10 if the tax had been remitted to the Department by the retailer.
11 Where a retailer collects the tax with respect to the
12 selling price of tangible personal property which he sells and
13 the purchaser thereafter returns such tangible personal
14 property and the retailer refunds the selling price thereof to
15 the purchaser, such retailer shall also refund, to the
16 purchaser, the tax so collected from the purchaser. When
17 filing his return for the period in which he refunds such tax
18 to the purchaser, the retailer may deduct the amount of the tax
19 so refunded by him to the purchaser from any other use tax
20 which such retailer may be required to pay or remit to the
21 Department, as shown by such return, if the amount of the tax
22 to be deducted was previously remitted to the Department by
23 such retailer. If the retailer has not previously remitted the
24 amount of such tax to the Department, he is entitled to no
25 deduction under this Act upon refunding such tax to the
26 purchaser.
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1 Any retailer filing a return under this Section shall also
2 include (for the purpose of paying tax thereon) the total tax
3 covered by such return upon the selling price of tangible
4 personal property purchased by him at retail from a retailer,
5 but as to which the tax imposed by this Act was not collected
6 from the retailer filing such return, and such retailer shall
7 remit the amount of such tax to the Department when filing such
8 return.
9 If experience indicates such action to be practicable, the
10 Department may prescribe and furnish a combination or joint
11 return which will enable retailers, who are required to file
12 returns hereunder and also under the Retailers' Occupation Tax
13 Act, to furnish all the return information required by both
14 Acts on the one form.
15 Where the retailer has more than one business registered
16 with the Department under separate registration under this
17 Act, such retailer may not file each return that is due as a
18 single return covering all such registered businesses, but
19 shall file separate returns for each such registered business.
20 Beginning January 1, 1990, each month the Department shall
21 pay into the State and Local Sales Tax Reform Fund, a special
22 fund in the State Treasury which is hereby created, the net
23 revenue realized for the preceding month from the 1% tax
24 imposed under this Act.
25 Beginning January 1, 1990, each month the Department shall
26 pay into the County and Mass Transit District Fund 4% of the
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1 net revenue realized for the preceding month from the 6.25%
2 general rate on the selling price of tangible personal
3 property which is purchased outside Illinois at retail from a
4 retailer and which is titled or registered by an agency of this
5 State's government.
6 Beginning January 1, 1990, each month the Department shall
7 pay into the State and Local Sales Tax Reform Fund, a special
8 fund in the State Treasury, 20% of the net revenue realized for
9 the preceding month from the 6.25% general rate on the selling
10 price of tangible personal property, other than (i) tangible
11 personal property which is purchased outside Illinois at
12 retail from a retailer and which is titled or registered by an
13 agency of this State's government and (ii) aviation fuel sold
14 on or after December 1, 2019. This exception for aviation fuel
15 only applies for so long as the revenue use requirements of 49
16 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
17 For aviation fuel sold on or after December 1, 2019, each
18 month the Department shall pay into the State Aviation Program
19 Fund 20% of the net revenue realized for the preceding month
20 from the 6.25% general rate on the selling price of aviation
21 fuel, less an amount estimated by the Department to be
22 required for refunds of the 20% portion of the tax on aviation
23 fuel under this Act, which amount shall be deposited into the
24 Aviation Fuel Sales Tax Refund Fund. The Department shall only
25 pay moneys into the State Aviation Program Fund and the
26 Aviation Fuels Sales Tax Refund Fund under this Act for so long
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1 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
2 U.S.C. 47133 are binding on the State.
3 Beginning August 1, 2000, each month the Department shall
4 pay into the State and Local Sales Tax Reform Fund 100% of the
5 net revenue realized for the preceding month from the 1.25%
6 rate on the selling price of motor fuel and gasohol. If, in any
7 month, the tax on sales tax holiday items, as defined in
8 Section 3-6, is imposed at the rate of 1.25%, then the
9 Department shall pay 100% of the net revenue realized for that
10 month from the 1.25% rate on the selling price of sales tax
11 holiday items into the State and Local Sales Tax Reform Fund.
12 Beginning January 1, 1990, each month the Department shall
13 pay into the Local Government Tax Fund 16% of the net revenue
14 realized for the preceding month from the 6.25% general rate
15 on the selling price of tangible personal property which is
16 purchased outside Illinois at retail from a retailer and which
17 is titled or registered by an agency of this State's
18 government.
19 Beginning October 1, 2009, each month the Department shall
20 pay into the Capital Projects Fund an amount that is equal to
21 an amount estimated by the Department to represent 80% of the
22 net revenue realized for the preceding month from the sale of
23 candy, grooming and hygiene products, and soft drinks that had
24 been taxed at a rate of 1% prior to September 1, 2009 but that
25 are now taxed at 6.25%.
26 Beginning July 1, 2011, each month the Department shall
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1 pay into the Clean Air Act Permit Fund 80% of the net revenue
2 realized for the preceding month from the 6.25% general rate
3 on the selling price of sorbents used in Illinois in the
4 process of sorbent injection as used to comply with the
5 Environmental Protection Act or the federal Clean Air Act, but
6 the total payment into the Clean Air Act Permit Fund under this
7 Act and the Retailers' Occupation Tax Act shall not exceed
8 $2,000,000 in any fiscal year.
9 Beginning July 1, 2013, each month the Department shall
10 pay into the Underground Storage Tank Fund from the proceeds
11 collected under this Act, the Service Use Tax Act, the Service
12 Occupation Tax Act, and the Retailers' Occupation Tax Act an
13 amount equal to the average monthly deficit in the Underground
14 Storage Tank Fund during the prior year, as certified annually
15 by the Illinois Environmental Protection Agency, but the total
16 payment into the Underground Storage Tank Fund under this Act,
17 the Service Use Tax Act, the Service Occupation Tax Act, and
18 the Retailers' Occupation Tax Act shall not exceed $18,000,000
19 in any State fiscal year. As used in this paragraph, the
20 "average monthly deficit" shall be equal to the difference
21 between the average monthly claims for payment by the fund and
22 the average monthly revenues deposited into the fund,
23 excluding payments made pursuant to this paragraph.
24 Beginning July 1, 2015, of the remainder of the moneys
25 received by the Department under this Act, the Service Use Tax
26 Act, the Service Occupation Tax Act, and the Retailers'
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1 Occupation Tax Act, each month the Department shall deposit
2 $500,000 into the State Crime Laboratory Fund.
3 Of the remainder of the moneys received by the Department
4 pursuant to this Act, (a) 1.75% thereof shall be paid into the
5 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
6 and after July 1, 1989, 3.8% thereof shall be paid into the
7 Build Illinois Fund; provided, however, that if in any fiscal
8 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
9 may be, of the moneys received by the Department and required
10 to be paid into the Build Illinois Fund pursuant to Section 3
11 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
12 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
13 Service Occupation Tax Act, such Acts being hereinafter called
14 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
15 may be, of moneys being hereinafter called the "Tax Act
16 Amount", and (2) the amount transferred to the Build Illinois
17 Fund from the State and Local Sales Tax Reform Fund shall be
18 less than the Annual Specified Amount (as defined in Section 3
19 of the Retailers' Occupation Tax Act), an amount equal to the
20 difference shall be immediately paid into the Build Illinois
21 Fund from other moneys received by the Department pursuant to
22 the Tax Acts; and further provided, that if on the last
23 business day of any month the sum of (1) the Tax Act Amount
24 required to be deposited into the Build Illinois Bond Account
25 in the Build Illinois Fund during such month and (2) the amount
26 transferred during such month to the Build Illinois Fund from
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1 the State and Local Sales Tax Reform Fund shall have been less
2 than 1/12 of the Annual Specified Amount, an amount equal to
3 the difference shall be immediately paid into the Build
4 Illinois Fund from other moneys received by the Department
5 pursuant to the Tax Acts; and, further provided, that in no
6 event shall the payments required under the preceding proviso
7 result in aggregate payments into the Build Illinois Fund
8 pursuant to this clause (b) for any fiscal year in excess of
9 the greater of (i) the Tax Act Amount or (ii) the Annual
10 Specified Amount for such fiscal year; and, further provided,
11 that the amounts payable into the Build Illinois Fund under
12 this clause (b) shall be payable only until such time as the
13 aggregate amount on deposit under each trust indenture
14 securing Bonds issued and outstanding pursuant to the Build
15 Illinois Bond Act is sufficient, taking into account any
16 future investment income, to fully provide, in accordance with
17 such indenture, for the defeasance of or the payment of the
18 principal of, premium, if any, and interest on the Bonds
19 secured by such indenture and on any Bonds expected to be
20 issued thereafter and all fees and costs payable with respect
21 thereto, all as certified by the Director of the Bureau of the
22 Budget (now Governor's Office of Management and Budget). If on
23 the last business day of any month in which Bonds are
24 outstanding pursuant to the Build Illinois Bond Act, the
25 aggregate of the moneys deposited in the Build Illinois Bond
26 Account in the Build Illinois Fund in such month shall be less
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1 than the amount required to be transferred in such month from
2 the Build Illinois Bond Account to the Build Illinois Bond
3 Retirement and Interest Fund pursuant to Section 13 of the
4 Build Illinois Bond Act, an amount equal to such deficiency
5 shall be immediately paid from other moneys received by the
6 Department pursuant to the Tax Acts to the Build Illinois
7 Fund; provided, however, that any amounts paid to the Build
8 Illinois Fund in any fiscal year pursuant to this sentence
9 shall be deemed to constitute payments pursuant to clause (b)
10 of the preceding sentence and shall reduce the amount
11 otherwise payable for such fiscal year pursuant to clause (b)
12 of the preceding sentence. The moneys received by the
13 Department pursuant to this Act and required to be deposited
14 into the Build Illinois Fund are subject to the pledge, claim
15 and charge set forth in Section 12 of the Build Illinois Bond
16 Act.
17 Subject to payment of amounts into the Build Illinois Fund
18 as provided in the preceding paragraph or in any amendment
19 thereto hereafter enacted, the following specified monthly
20 installment of the amount requested in the certificate of the
21 Chairman of the Metropolitan Pier and Exposition Authority
22 provided under Section 8.25f of the State Finance Act, but not
23 in excess of the sums designated as "Total Deposit", shall be
24 deposited in the aggregate from collections under Section 9 of
25 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
26 9 of the Service Occupation Tax Act, and Section 3 of the
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1 Retailers' Occupation Tax Act into the McCormick Place
2 Expansion Project Fund in the specified fiscal years.
3Fiscal YearTotal Deposit41993 $051994 53,000,00061995 58,000,00071996 61,000,00081997 64,000,00091998 68,000,000101999 71,000,000112000 75,000,000122001 80,000,000132002 93,000,000142003 99,000,000152004103,000,000162005108,000,000172006113,000,000182007119,000,000192008126,000,000202009132,000,000212010139,000,000222011146,000,000232012153,000,000242013161,000,000252014170,000,000262015179,000,000 3 Fiscal Year Total Deposit 4 1993 $0 5 1994 53,000,000 6 1995 58,000,000 7 1996 61,000,000 8 1997 64,000,000 9 1998 68,000,000 10 1999 71,000,000 11 2000 75,000,000 12 2001 80,000,000 13 2002 93,000,000 14 2003 99,000,000 15 2004 103,000,000 16 2005 108,000,000 17 2006 113,000,000 18 2007 119,000,000 19 2008 126,000,000 20 2009 132,000,000 21 2010 139,000,000 22 2011 146,000,000 23 2012 153,000,000 24 2013 161,000,000 25 2014 170,000,000 26 2015 179,000,000
3 Fiscal Year Total Deposit
4 1993 $0
5 1994 53,000,000
6 1995 58,000,000
7 1996 61,000,000
8 1997 64,000,000
9 1998 68,000,000
10 1999 71,000,000
11 2000 75,000,000
12 2001 80,000,000
13 2002 93,000,000
14 2003 99,000,000
15 2004 103,000,000
16 2005 108,000,000
17 2006 113,000,000
18 2007 119,000,000
19 2008 126,000,000
20 2009 132,000,000
21 2010 139,000,000
22 2011 146,000,000
23 2012 153,000,000
24 2013 161,000,000
25 2014 170,000,000
26 2015 179,000,000
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3 Fiscal Year Total Deposit
4 1993 $0
5 1994 53,000,000
6 1995 58,000,000
7 1996 61,000,000
8 1997 64,000,000
9 1998 68,000,000
10 1999 71,000,000
11 2000 75,000,000
12 2001 80,000,000
13 2002 93,000,000
14 2003 99,000,000
15 2004 103,000,000
16 2005 108,000,000
17 2006 113,000,000
18 2007 119,000,000
19 2008 126,000,000
20 2009 132,000,000
21 2010 139,000,000
22 2011 146,000,000
23 2012 153,000,000
24 2013 161,000,000
25 2014 170,000,000
26 2015 179,000,000
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12016189,000,00022017199,000,00032018210,000,00042019221,000,00052020233,000,00062021300,000,00072022300,000,00082023300,000,00092024 300,000,000102025 300,000,000112026 300,000,000122027 375,000,000132028 375,000,000142029 375,000,000152030 375,000,000162031 375,000,000172032 375,000,000182033 375,000,000 192034375,000,000202035375,000,000212036450,000,00022and 23each fiscal year 24thereafter that bonds 25are outstanding under 26Section 13.2 of the 1 2016 189,000,000 2 2017 199,000,000 3 2018 210,000,000 4 2019 221,000,000 5 2020 233,000,000 6 2021 300,000,000 7 2022 300,000,000 8 2023 300,000,000 9 2024 300,000,000 10 2025 300,000,000 11 2026 300,000,000 12 2027 375,000,000 13 2028 375,000,000 14 2029 375,000,000 15 2030 375,000,000 16 2031 375,000,000 17 2032 375,000,000 18 2033 375,000,000 19 2034 375,000,000 20 2035 375,000,000 21 2036 450,000,000 22 and 23 each fiscal year 24 thereafter that bonds 25 are outstanding under 26 Section 13.2 of the
1 2016 189,000,000
2 2017 199,000,000
3 2018 210,000,000
4 2019 221,000,000
5 2020 233,000,000
6 2021 300,000,000
7 2022 300,000,000
8 2023 300,000,000
9 2024 300,000,000
10 2025 300,000,000
11 2026 300,000,000
12 2027 375,000,000
13 2028 375,000,000
14 2029 375,000,000
15 2030 375,000,000
16 2031 375,000,000
17 2032 375,000,000
18 2033 375,000,000
19 2034 375,000,000
20 2035 375,000,000
21 2036 450,000,000
22 and
23 each fiscal year
24 thereafter that bonds
25 are outstanding under
26 Section 13.2 of the
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1 2016 189,000,000
2 2017 199,000,000
3 2018 210,000,000
4 2019 221,000,000
5 2020 233,000,000
6 2021 300,000,000
7 2022 300,000,000
8 2023 300,000,000
9 2024 300,000,000
10 2025 300,000,000
11 2026 300,000,000
12 2027 375,000,000
13 2028 375,000,000
14 2029 375,000,000
15 2030 375,000,000
16 2031 375,000,000
17 2032 375,000,000
18 2033 375,000,000
19 2034 375,000,000
20 2035 375,000,000
21 2036 450,000,000
22 and
23 each fiscal year
24 thereafter that bonds
25 are outstanding under
26 Section 13.2 of the
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1Metropolitan Pier and 2Exposition Authority Act, 3but not after fiscal year 2060. 1 Metropolitan Pier and 2 Exposition Authority Act, 3 but not after fiscal year 2060.
1 Metropolitan Pier and
2 Exposition Authority Act,
3 but not after fiscal year 2060.
4 Beginning July 20, 1993 and in each month of each fiscal
5 year thereafter, one-eighth of the amount requested in the
6 certificate of the Chairman of the Metropolitan Pier and
7 Exposition Authority for that fiscal year, less the amount
8 deposited into the McCormick Place Expansion Project Fund by
9 the State Treasurer in the respective month under subsection
10 (g) of Section 13 of the Metropolitan Pier and Exposition
11 Authority Act, plus cumulative deficiencies in the deposits
12 required under this Section for previous months and years,
13 shall be deposited into the McCormick Place Expansion Project
14 Fund, until the full amount requested for the fiscal year, but
15 not in excess of the amount specified above as "Total
16 Deposit", has been deposited.
17 Subject to payment of amounts into the Capital Projects
18 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
19 and the McCormick Place Expansion Project Fund pursuant to the
20 preceding paragraphs or in any amendments thereto hereafter
21 enacted, for aviation fuel sold on or after December 1, 2019,
22 the Department shall each month deposit into the Aviation Fuel
23 Sales Tax Refund Fund an amount estimated by the Department to
24 be required for refunds of the 80% portion of the tax on
25 aviation fuel under this Act. The Department shall only
26 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
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1 Metropolitan Pier and
2 Exposition Authority Act,
3 but not after fiscal year 2060.
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1 under this paragraph for so long as the revenue use
2 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
3 binding on the State.
4 Subject to payment of amounts into the Build Illinois Fund
5 and the McCormick Place Expansion Project Fund pursuant to the
6 preceding paragraphs or in any amendments thereto hereafter
7 enacted, beginning July 1, 1993 and ending on September 30,
8 2013, the Department shall each month pay into the Illinois
9 Tax Increment Fund 0.27% of 80% of the net revenue realized for
10 the preceding month from the 6.25% general rate on the selling
11 price of tangible personal property.
12 Subject to payment of amounts into the Build Illinois Fund
13 and the McCormick Place Expansion Project Fund pursuant to the
14 preceding paragraphs or in any amendments thereto hereafter
15 enacted, beginning with the receipt of the first report of
16 taxes paid by an eligible business and continuing for a
17 25-year period, the Department shall each month pay into the
18 Energy Infrastructure Fund 80% of the net revenue realized
19 from the 6.25% general rate on the selling price of
20 Illinois-mined coal that was sold to an eligible business. For
21 purposes of this paragraph, the term "eligible business" means
22 a new electric generating facility certified pursuant to
23 Section 605-332 of the Department of Commerce and Economic
24 Opportunity Law of the Civil Administrative Code of Illinois.
25 Subject to payment of amounts into the Build Illinois
26 Fund, the McCormick Place Expansion Project Fund, the Illinois
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1 Tax Increment Fund, and the Energy Infrastructure Fund
2 pursuant to the preceding paragraphs or in any amendments to
3 this Section hereafter enacted, beginning on the first day of
4 the first calendar month to occur on or after August 26, 2014
5 (the effective date of Public Act 98-1098), each month, from
6 the collections made under Section 9 of the Use Tax Act,
7 Section 9 of the Service Use Tax Act, Section 9 of the Service
8 Occupation Tax Act, and Section 3 of the Retailers' Occupation
9 Tax Act, the Department shall pay into the Tax Compliance and
10 Administration Fund, to be used, subject to appropriation, to
11 fund additional auditors and compliance personnel at the
12 Department of Revenue, an amount equal to 1/12 of 5% of 80% of
13 the cash receipts collected during the preceding fiscal year
14 by the Audit Bureau of the Department under the Use Tax Act,
15 the Service Use Tax Act, the Service Occupation Tax Act, the
16 Retailers' Occupation Tax Act, and associated local occupation
17 and use taxes administered by the Department.
18 Subject to payments of amounts into the Build Illinois
19 Fund, the McCormick Place Expansion Project Fund, the Illinois
20 Tax Increment Fund, the Energy Infrastructure Fund, and the
21 Tax Compliance and Administration Fund as provided in this
22 Section, beginning on July 1, 2018 the Department shall pay
23 each month into the Downstate Public Transportation Fund the
24 moneys required to be so paid under Section 2-3 of the
25 Downstate Public Transportation Act.
26 Subject to successful execution and delivery of a
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1 public-private agreement between the public agency and private
2 entity and completion of the civic build, beginning on July 1,
3 2023, of the remainder of the moneys received by the
4 Department under the Use Tax Act, the Service Use Tax Act, the
5 Service Occupation Tax Act, and this Act, the Department shall
6 deposit the following specified deposits in the aggregate from
7 collections under the Use Tax Act, the Service Use Tax Act, the
8 Service Occupation Tax Act, and the Retailers' Occupation Tax
9 Act, as required under Section 8.25g of the State Finance Act
10 for distribution consistent with the Public-Private
11 Partnership for Civic and Transit Infrastructure Project Act.
12 The moneys received by the Department pursuant to this Act and
13 required to be deposited into the Civic and Transit
14 Infrastructure Fund are subject to the pledge, claim, and
15 charge set forth in Section 25-55 of the Public-Private
16 Partnership for Civic and Transit Infrastructure Project Act.
17 As used in this paragraph, "civic build", "private entity",
18 "public-private agreement", and "public agency" have the
19 meanings provided in Section 25-10 of the Public-Private
20 Partnership for Civic and Transit Infrastructure Project Act.
21 Fiscal Year............................Total Deposit
22 2024....................................$200,000,000
23 2025....................................$206,000,000
24 2026....................................$212,200,000
25 2027....................................$218,500,000
26 2028....................................$225,100,000
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1 2029....................................$288,700,000
2 2030....................................$298,900,000
3 2031....................................$309,300,000
4 2032....................................$320,100,000
5 2033....................................$331,200,000
6 2034....................................$341,200,000
7 2035....................................$351,400,000
8 2036....................................$361,900,000
9 2037....................................$372,800,000
10 2038....................................$384,000,000
11 2039....................................$395,500,000
12 2040....................................$407,400,000
13 2041....................................$419,600,000
14 2042....................................$432,200,000
15 2043....................................$445,100,000
16 Beginning July 1, 2021 and until July 1, 2022, subject to
17 the payment of amounts into the State and Local Sales Tax
18 Reform Fund, the Build Illinois Fund, the McCormick Place
19 Expansion Project Fund, the Illinois Tax Increment Fund, the
20 Energy Infrastructure Fund, and the Tax Compliance and
21 Administration Fund as provided in this Section, the
22 Department shall pay each month into the Road Fund the amount
23 estimated to represent 16% of the net revenue realized from
24 the taxes imposed on motor fuel and gasohol. Beginning July 1,
25 2022 and until July 1, 2023, subject to the payment of amounts
26 into the State and Local Sales Tax Reform Fund, the Build
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1 Illinois Fund, the McCormick Place Expansion Project Fund, the
2 Illinois Tax Increment Fund, the Energy Infrastructure Fund,
3 and the Tax Compliance and Administration Fund as provided in
4 this Section, the Department shall pay each month into the
5 Road Fund the amount estimated to represent 32% of the net
6 revenue realized from the taxes imposed on motor fuel and
7 gasohol. Beginning July 1, 2023 and until July 1, 2024,
8 subject to the payment of amounts into the State and Local
9 Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
10 Place Expansion Project Fund, the Illinois Tax Increment Fund,
11 the Energy Infrastructure Fund, and the Tax Compliance and
12 Administration Fund as provided in this Section, the
13 Department shall pay each month into the Road Fund the amount
14 estimated to represent 48% of the net revenue realized from
15 the taxes imposed on motor fuel and gasohol. Beginning July 1,
16 2024 and until July 1, 2025, subject to the payment of amounts
17 into the State and Local Sales Tax Reform Fund, the Build
18 Illinois Fund, the McCormick Place Expansion Project Fund, the
19 Illinois Tax Increment Fund, the Energy Infrastructure Fund,
20 and the Tax Compliance and Administration Fund as provided in
21 this Section, the Department shall pay each month into the
22 Road Fund the amount estimated to represent 64% of the net
23 revenue realized from the taxes imposed on motor fuel and
24 gasohol. Beginning on July 1, 2025, subject to the payment of
25 amounts into the State and Local Sales Tax Reform Fund, the
26 Build Illinois Fund, the McCormick Place Expansion Project
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1 Fund, the Illinois Tax Increment Fund, the Energy
2 Infrastructure Fund, and the Tax Compliance and Administration
3 Fund as provided in this Section, the Department shall pay
4 each month into the Road Fund the amount estimated to
5 represent 80% of the net revenue realized from the taxes
6 imposed on motor fuel and gasohol. As used in this paragraph
7 "motor fuel" has the meaning given to that term in Section 1.1
8 of the Motor Fuel Tax Law, and "gasohol" has the meaning given
9 to that term in Section 3-40 of this Act.
10 Of the remainder of the moneys received by the Department
11 pursuant to this Act, 75% thereof shall be paid into the State
12 Treasury and 25% shall be reserved in a special account and
13 used only for the transfer to the Common School Fund as part of
14 the monthly transfer from the General Revenue Fund in
15 accordance with Section 8a of the State Finance Act.
16 As soon as possible after the first day of each month, upon
17 certification of the Department of Revenue, the Comptroller
18 shall order transferred and the Treasurer shall transfer from
19 the General Revenue Fund to the Motor Fuel Tax Fund an amount
20 equal to 1.7% of 80% of the net revenue realized under this Act
21 for the second preceding month. Beginning April 1, 2000, this
22 transfer is no longer required and shall not be made.
23 Net revenue realized for a month shall be the revenue
24 collected by the State pursuant to this Act, less the amount
25 paid out during that month as refunds to taxpayers for
26 overpayment of liability.
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1 For greater simplicity of administration, manufacturers,
2 importers and wholesalers whose products are sold at retail in
3 Illinois by numerous retailers, and who wish to do so, may
4 assume the responsibility for accounting and paying to the
5 Department all tax accruing under this Act with respect to
6 such sales, if the retailers who are affected do not make
7 written objection to the Department to this arrangement.
8 (Source: P.A. 101-10, Article 15, Section 15-10, eff. 6-5-19;
9 101-10, Article 25, Section 25-105, eff. 6-5-19; 101-27, eff.
10 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
11 101-636, eff. 6-10-20; 102-700, Article 60, Section 60-15,
12 eff. 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
13 102-1019, eff. 1-1-23; revised 12-13-22.)
14 Section 15. The Retailers' Occupation Tax Act is amended
15 by changing Sections 2-8, 2-10 and 3 as follows:
16 (35 ILCS 120/2-8)
17 Sec. 2-8. Sales tax holiday items.
18 (a) Any tangible personal property described in this
19 subsection is a sales tax holiday item and qualifies for the
20 1.25% reduced rate of tax for the sales tax holiday period
21 period set forth in Section 2-10 of this Act (hereinafter
22 referred to as the Sales Tax Holiday Period). The reduced rate
23 on these items shall be administered under the provisions of
24 subsection (b) of this Section. The following items are
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1 subject to the reduced rate:
2 (1) Clothing items that each have a retail selling
3 price of less than $125.
4 "Clothing" means, unless otherwise specified in this
5 Section, all human wearing apparel suitable for general
6 use. "Clothing" does not include clothing accessories,
7 protective equipment, or sport or recreational equipment.
8 "Clothing" includes, but is not limited to: household and
9 shop aprons; athletic supporters; bathing suits and caps;
10 belts and suspenders; boots; coats and jackets; ear muffs;
11 footlets; gloves and mittens for general use; hats and
12 caps; hosiery; insoles for shoes; lab coats; neckties;
13 overshoes; pantyhose; rainwear; rubber pants; sandals;
14 scarves; shoes and shoelaces; slippers; sneakers; socks
15 and stockings; steel-toed shoes; underwear; and school
16 uniforms.
17 "Clothing accessories" means, but is not limited to:
18 briefcases; cosmetics; hair notions, including, but not
19 limited to barrettes, hair bows, and hair nets; handbags;
20 handkerchiefs; jewelry; non-prescription sunglasses;
21 umbrellas; wallets; watches; and wigs and hair pieces.
22 "Protective equipment" means, but is not limited to:
23 breathing masks; clean room apparel and equipment; ear and
24 hearing protectors; face shields; hard hats; helmets;
25 paint or dust respirators; protective gloves; safety
26 glasses and goggles; safety belts; tool belts; and
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1 welder's gloves and masks.
2 "Sport or recreational equipment" means, but is not
3 limited to: ballet and tap shoes; cleated or spiked
4 athletic shoes; gloves, including, but not limited to,
5 baseball, bowling, boxing, hockey, and golf gloves;
6 goggles; hand and elbow guards; life preservers and vests;
7 mouth guards; roller and ice skates; shin guards; shoulder
8 pads; ski boots; waders; and wetsuits and fins.
9 (2) School supplies. "School supplies" means, unless
10 otherwise specified in this Section, items used by a
11 student in a course of study. The purchase of school
12 supplies for use by persons other than students for use in
13 a course of study are not eligible for the reduced rate of
14 tax. "School supplies" do not include school art supplies;
15 school instructional materials; cameras; film and memory
16 cards; videocameras, tapes, and videotapes; computers;
17 cell phones; Personal Digital Assistants (PDAs); handheld
18 electronic schedulers; and school computer supplies.
19 "School supplies" includes, but is not limited to:
20 binders; book bags; calculators; cellophane tape;
21 blackboard chalk; compasses; composition books; crayons;
22 erasers; expandable, pocket, plastic, and manila folders;
23 glue, paste, and paste sticks; highlighters; index cards;
24 index card boxes; legal pads; lunch boxes; markers;
25 notebooks; paper, including loose leaf ruled notebook
26 paper, copy paper, graph paper, tracing paper, manila
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1 paper, colored paper, poster board, and construction
2 paper; pencils; pencil leads; pens; ink and ink refills
3 for pens; pencil boxes and other school supply boxes;
4 pencil sharpeners; protractors; rulers; scissors; and
5 writing tablets.
6 "School art supply" means an item commonly used by a
7 student in a course of study for artwork and includes only
8 the following items: clay and glazes; acrylic, tempera,
9 and oil paint; paintbrushes for artwork; sketch and
10 drawing pads; and watercolors.
11 "School instructional material" means written material
12 commonly used by a student in a course of study as a
13 reference and to learn the subject being taught and
14 includes only the following items: reference books;
15 reference maps and globes; textbooks; and workbooks.
16 "School computer supply" means an item commonly used
17 by a student in a course of study in which a computer is
18 used and applies only to the following items: flashdrives
19 and other computer data storage devices; data storage
20 media, such as diskettes and compact disks; boxes and
21 cases for disk storage; external ports or drives; computer
22 cases; computer cables; computer printers; and printer
23 cartridges, toner, and ink.
24 (b) Administration. Notwithstanding any other provision of
25 this Act, the reduced rate of tax under Section 3-10 of this
26 Act for clothing and school supplies shall be administered by
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1 the Department under the provisions of this subsection (b).
2 (1) Bundled sales. Items that qualify for the reduced
3 rate of tax that are bundled together with items that do
4 not qualify for the reduced rate of tax and that are sold
5 for one itemized price will be subject to the reduced rate
6 of tax only if the value of the items that qualify for the
7 reduced rate of tax exceeds the value of the items that do
8 not qualify for the reduced rate of tax.
9 (2) Coupons and discounts. An unreimbursed discount by
10 the seller reduces the sales price of the property so that
11 the discounted sales price determines whether the sales
12 price is within a sales tax holiday price threshold. A
13 coupon or other reduction in the sales price is treated as
14 a discount if the seller is not reimbursed for the coupon
15 or reduction amount by a third party.
16 (3) Splitting of items normally sold together.
17 Articles that are normally sold as a single unit must
18 continue to be sold in that manner. Such articles cannot
19 be priced separately and sold as individual items in order
20 to obtain the reduced rate of tax. For example, a pair of
21 shoes cannot have each shoe sold separately so that the
22 sales price of each shoe is within a sales tax holiday
23 price threshold.
24 (4) Rain checks. A rain check is a procedure that
25 allows a customer to purchase an item at a certain price at
26 a later time because the particular item was out of stock.
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1 Eligible property that customers purchase during the sales
2 tax holiday period Sales Tax Holiday Period with the use
3 of a rain check will qualify for the reduced rate of tax
4 regardless of when the rain check was issued. Issuance of
5 a rain check during the sales tax holiday period Sales Tax
6 Holiday Period will not qualify eligible property for the
7 reduced rate of tax if the property is actually purchased
8 after the sales tax holiday period Sales Tax Holiday
9 Period.
10 (5) Exchanges. The procedure for an exchange in
11 regards to a sales tax holiday is as follows:
12 (A) If a customer purchases an item of eligible
13 property during the sales tax holiday period Sales Tax
14 Holiday Period, but later exchanges the item for a
15 similar eligible item, even if a different size,
16 different color, or other feature, no additional tax
17 is due even if the exchange is made after the sales tax
18 holiday period Sales Tax Holiday Period.
19 (B) If a customer purchases an item of eligible
20 property during the sales tax holiday period Sales Tax
21 Holiday Period, but after the sales tax holiday period
22 Sales Tax Holiday Period has ended, the customer
23 returns the item and receives credit on the purchase
24 of a different item, the 6.25% general merchandise
25 sales tax rate is due on the sale of the newly
26 purchased item.
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1 (C) If a customer purchases an item of eligible
2 property before the sales tax holiday period Sales Tax
3 Holiday Period, but during the sales tax holiday
4 period Sales Tax Holiday Period the customer returns
5 the item and receives credit on the purchase of a
6 different item of eligible property, the reduced rate
7 of tax is due on the sale of the new item if the new
8 item is purchased during the sales tax holiday period
9 Sales Tax Holiday Period.
10 (6) (Blank).
11 (7) Order date and back orders. For the purpose of a
12 sales tax holiday, eligible property qualifies for the
13 reduced rate of tax if: (i) the item is both delivered to
14 and paid for by the customer during the sales tax holiday
15 period Sales Tax Holiday Period or (ii) the customer
16 orders and pays for the item and the seller accepts the
17 order during the sales tax holiday period Sales Tax
18 Holiday Period for immediate shipment, even if delivery is
19 made after the sales tax holiday period Sales Tax Holiday
20 Period. The seller accepts an order when the seller has
21 taken action to fill the order for immediate shipment.
22 Actions to fill an order include placement of an "in date"
23 stamp on an order or assignment of an "order number" to an
24 order within the sales tax holiday period Sales Tax
25 Holiday Period. An order is for immediate shipment when
26 the customer does not request delayed shipment. An order
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1 is for immediate shipment notwithstanding that the
2 shipment may be delayed because of a backlog of orders or
3 because stock is currently unavailable to, or on back
4 order by, the seller.
5 (8) Returns. For a 60-day period immediately after the
6 sales tax holiday period Sales Tax Holiday Period, if a
7 customer returns an item that would qualify for the
8 reduced rate of tax, credit for or refund of sales tax
9 shall be given only at the reduced rate unless the
10 customer provides a receipt or invoice that shows tax was
11 paid at the 6.25% general merchandise rate, or the seller
12 has sufficient documentation to show that tax was paid at
13 the 6.25% general merchandise rate on the specific item.
14 This 60-day period is set solely for the purpose of
15 designating a time period during which the customer must
16 provide documentation that shows that the appropriate
17 sales tax rate was paid on returned merchandise. The
18 60-day period is not intended to change a seller's policy
19 on the time period during which the seller will accept
20 returns.
21 (b-5) As used in this Section, "sales tax holiday period"
22 means:
23 (1) from August 6, 2010 through August 15, 2010;
24 (2) from August 5, 2022 through August 14, 2022; and
25 (3) in 2024 and each year thereafter, the 10-day
26 period that begins on the first Monday in August.
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1 (c) The Department may implement the provisions of this
2 Section through the use of emergency rules, along with
3 permanent rules filed concurrently with such emergency rules,
4 in accordance with the provisions of Section 5-45 of the
5 Illinois Administrative Procedure Act. For purposes of the
6 Illinois Administrative Procedure Act, the adoption of rules
7 to implement the provisions of this Section shall be deemed an
8 emergency and necessary for the public interest, safety, and
9 welfare.
10 (Source: P.A. 102-700, eff. 4-19-22.)
11 (35 ILCS 120/2-10)
12 Sec. 2-10. Rate of tax. Unless otherwise provided in this
13 Section, the tax imposed by this Act is at the rate of 6.25% of
14 gross receipts from sales of tangible personal property made
15 in the course of business.
16 Beginning on July 1, 2000 and through December 31, 2000,
17 with respect to motor fuel, as defined in Section 1.1 of the
18 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
19 the Use Tax Act, the tax is imposed at the rate of 1.25%.
20 During the sales tax holiday period, as defined in Section
21 2-8, Beginning on August 6, 2010 through August 15, 2010, and
22 beginning again on August 5, 2022 through August 14, 2022,
23 with respect to sales tax holiday items described as defined
24 in Section 2-8 of this Act, the tax is imposed at the rate of
25 1.25%.
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1 Within 14 days after July 1, 2000 (the effective date of
2 Public Act 91-872), each retailer of motor fuel and gasohol
3 shall cause the following notice to be posted in a prominently
4 visible place on each retail dispensing device that is used to
5 dispense motor fuel or gasohol in the State of Illinois: "As of
6 July 1, 2000, the State of Illinois has eliminated the State's
7 share of sales tax on motor fuel and gasohol through December
8 31, 2000. The price on this pump should reflect the
9 elimination of the tax." The notice shall be printed in bold
10 print on a sign that is no smaller than 4 inches by 8 inches.
11 The sign shall be clearly visible to customers. Any retailer
12 who fails to post or maintain a required sign through December
13 31, 2000 is guilty of a petty offense for which the fine shall
14 be $500 per day per each retail premises where a violation
15 occurs.
16 With respect to gasohol, as defined in the Use Tax Act, the
17 tax imposed by this Act applies to (i) 70% of the proceeds of
18 sales made on or after January 1, 1990, and before July 1,
19 2003, (ii) 80% of the proceeds of sales made on or after July
20 1, 2003 and on or before July 1, 2017, (iii) 100% of the
21 proceeds of sales made after July 1, 2017 and prior to January
22 1, 2024, (iv) 90% of the proceeds of sales made on or after
23 January 1, 2024 and on or before December 31, 2028, and (v)
24 100% of the proceeds of sales made after December 31, 2028. If,
25 at any time, however, the tax under this Act on sales of
26 gasohol, as defined in the Use Tax Act, is imposed at the rate
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1 of 1.25%, then the tax imposed by this Act applies to 100% of
2 the proceeds of sales of gasohol made during that time.
3 With respect to mid-range ethanol blends, as defined in
4 Section 3-44.3 of the Use Tax Act, the tax imposed by this Act
5 applies to (i) 80% of the proceeds of sales made on or after
6 January 1, 2024 and on or before December 31, 2028 and (ii)
7 100% of the proceeds of sales made after December 31, 2028. If,
8 at any time, however, the tax under this Act on sales of
9 mid-range ethanol blends is imposed at the rate of 1.25%, then
10 the tax imposed by this Act applies to 100% of the proceeds of
11 sales of mid-range ethanol blends made during that time.
12 With respect to majority blended ethanol fuel, as defined
13 in the Use Tax Act, the tax imposed by this Act does not apply
14 to the proceeds of sales made on or after July 1, 2003 and on
15 or before December 31, 2028 but applies to 100% of the proceeds
16 of sales made thereafter.
17 With respect to biodiesel blends, as defined in the Use
18 Tax Act, with no less than 1% and no more than 10% biodiesel,
19 the tax imposed by this Act applies to (i) 80% of the proceeds
20 of sales made on or after July 1, 2003 and on or before
21 December 31, 2018 and (ii) 100% of the proceeds of sales made
22 after December 31, 2018 and before January 1, 2024. On and
23 after January 1, 2024 and on or before December 31, 2030, the
24 taxation of biodiesel, renewable diesel, and biodiesel blends
25 shall be as provided in Section 3-5.1 of the Use Tax Act. If,
26 at any time, however, the tax under this Act on sales of
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1 biodiesel blends, as defined in the Use Tax Act, with no less
2 than 1% and no more than 10% biodiesel is imposed at the rate
3 of 1.25%, then the tax imposed by this Act applies to 100% of
4 the proceeds of sales of biodiesel blends with no less than 1%
5 and no more than 10% biodiesel made during that time.
6 With respect to biodiesel, as defined in the Use Tax Act,
7 and biodiesel blends, as defined in the Use Tax Act, with more
8 than 10% but no more than 99% biodiesel, the tax imposed by
9 this Act does not apply to the proceeds of sales made on or
10 after July 1, 2003 and on or before December 31, 2023. On and
11 after January 1, 2024 and on or before December 31, 2030, the
12 taxation of biodiesel, renewable diesel, and biodiesel blends
13 shall be as provided in Section 3-5.1 of the Use Tax Act.
14 Until July 1, 2022 and beginning again on July 1, 2023,
15 with respect to food for human consumption that is to be
16 consumed off the premises where it is sold (other than
17 alcoholic beverages, food consisting of or infused with adult
18 use cannabis, soft drinks, and food that has been prepared for
19 immediate consumption), the tax is imposed at the rate of 1%.
20 Beginning July 1, 2022 and until July 1, 2023, with respect to
21 food for human consumption that is to be consumed off the
22 premises where it is sold (other than alcoholic beverages,
23 food consisting of or infused with adult use cannabis, soft
24 drinks, and food that has been prepared for immediate
25 consumption), the tax is imposed at the rate of 0%.
26 With respect to prescription and nonprescription
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1 medicines, drugs, medical appliances, products classified as
2 Class III medical devices by the United States Food and Drug
3 Administration that are used for cancer treatment pursuant to
4 a prescription, as well as any accessories and components
5 related to those devices, modifications to a motor vehicle for
6 the purpose of rendering it usable by a person with a
7 disability, and insulin, blood sugar testing materials,
8 syringes, and needles used by human diabetics, the tax is
9 imposed at the rate of 1%. For the purposes of this Section,
10 until September 1, 2009: the term "soft drinks" means any
11 complete, finished, ready-to-use, non-alcoholic drink, whether
12 carbonated or not, including, but not limited to, soda water,
13 cola, fruit juice, vegetable juice, carbonated water, and all
14 other preparations commonly known as soft drinks of whatever
15 kind or description that are contained in any closed or sealed
16 bottle, can, carton, or container, regardless of size; but
17 "soft drinks" does not include coffee, tea, non-carbonated
18 water, infant formula, milk or milk products as defined in the
19 Grade A Pasteurized Milk and Milk Products Act, or drinks
20 containing 50% or more natural fruit or vegetable juice.
21 Notwithstanding any other provisions of this Act,
22 beginning September 1, 2009, "soft drinks" means non-alcoholic
23 beverages that contain natural or artificial sweeteners. "Soft
24 drinks" does not include beverages that contain milk or milk
25 products, soy, rice or similar milk substitutes, or greater
26 than 50% of vegetable or fruit juice by volume.
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1 Until August 1, 2009, and notwithstanding any other
2 provisions of this Act, "food for human consumption that is to
3 be consumed off the premises where it is sold" includes all
4 food sold through a vending machine, except soft drinks and
5 food products that are dispensed hot from a vending machine,
6 regardless of the location of the vending machine. Beginning
7 August 1, 2009, and notwithstanding any other provisions of
8 this Act, "food for human consumption that is to be consumed
9 off the premises where it is sold" includes all food sold
10 through a vending machine, except soft drinks, candy, and food
11 products that are dispensed hot from a vending machine,
12 regardless of the location of the vending machine.
13 Notwithstanding any other provisions of this Act,
14 beginning September 1, 2009, "food for human consumption that
15 is to be consumed off the premises where it is sold" does not
16 include candy. For purposes of this Section, "candy" means a
17 preparation of sugar, honey, or other natural or artificial
18 sweeteners in combination with chocolate, fruits, nuts or
19 other ingredients or flavorings in the form of bars, drops, or
20 pieces. "Candy" does not include any preparation that contains
21 flour or requires refrigeration.
22 Notwithstanding any other provisions of this Act,
23 beginning September 1, 2009, "nonprescription medicines and
24 drugs" does not include grooming and hygiene products. For
25 purposes of this Section, "grooming and hygiene products"
26 includes, but is not limited to, soaps and cleaning solutions,
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1 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
2 lotions and screens, unless those products are available by
3 prescription only, regardless of whether the products meet the
4 definition of "over-the-counter-drugs". For the purposes of
5 this paragraph, "over-the-counter-drug" means a drug for human
6 use that contains a label that identifies the product as a drug
7 as required by 21 CFR 201.66. The "over-the-counter-drug"
8 label includes:
9 (A) a "Drug Facts" panel; or
10 (B) a statement of the "active ingredient(s)" with a
11 list of those ingredients contained in the compound,
12 substance or preparation.
13 Beginning on January 1, 2014 (the effective date of Public
14 Act 98-122), "prescription and nonprescription medicines and
15 drugs" includes medical cannabis purchased from a registered
16 dispensing organization under the Compassionate Use of Medical
17 Cannabis Program Act.
18 As used in this Section, "adult use cannabis" means
19 cannabis subject to tax under the Cannabis Cultivation
20 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
21 and does not include cannabis subject to tax under the
22 Compassionate Use of Medical Cannabis Program Act.
23 (Source: P.A. 102-4, eff. 4-27-21; 102-700, Article 20,
24 Section 20-20, eff. 4-19-22; 102-700, Article 60, Section
25 60-30, eff. 4-19-22; 102-700, Article 65, Section 65-10, eff.
26 4-19-22; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23.)
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1 (35 ILCS 120/3) (from Ch. 120, par. 442)
2 Sec. 3. Except as provided in this Section, on or before
3 the twentieth day of each calendar month, every person engaged
4 in the business of selling tangible personal property at
5 retail in this State during the preceding calendar month shall
6 file a return with the Department, stating:
7 1. The name of the seller;
8 2. His residence address and the address of his
9 principal place of business and the address of the
10 principal place of business (if that is a different
11 address) from which he engages in the business of selling
12 tangible personal property at retail in this State;
13 3. Total amount of receipts received by him during the
14 preceding calendar month or quarter, as the case may be,
15 from sales of tangible personal property, and from
16 services furnished, by him during such preceding calendar
17 month or quarter;
18 4. Total amount received by him during the preceding
19 calendar month or quarter on charge and time sales of
20 tangible personal property, and from services furnished,
21 by him prior to the month or quarter for which the return
22 is filed;
23 5. Deductions allowed by law;
24 6. Gross receipts which were received by him during
25 the preceding calendar month or quarter and upon the basis
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1 of which the tax is imposed, including gross receipts on
2 food for human consumption that is to be consumed off the
3 premises where it is sold (other than alcoholic beverages,
4 food consisting of or infused with adult use cannabis,
5 soft drinks, and food that has been prepared for immediate
6 consumption) which were received during the preceding
7 calendar month or quarter and upon which tax would have
8 been due but for the 0% rate imposed under Public Act
9 102-700 this amendatory Act of the 102nd General Assembly;
10 7. The amount of credit provided in Section 2d of this
11 Act;
12 8. The amount of tax due, including the amount of tax
13 that would have been due on food for human consumption
14 that is to be consumed off the premises where it is sold
15 (other than alcoholic beverages, food consisting of or
16 infused with adult use cannabis, soft drinks, and food
17 that has been prepared for immediate consumption) but for
18 the 0% rate imposed under Public Act 102-700 this
19 amendatory Act of the 102nd General Assembly;
20 9. The signature of the taxpayer; and
21 10. Such other reasonable information as the
22 Department may require.
23 On and after January 1, 2018, except for returns required
24 to be filed prior to January 1, 2023 for motor vehicles,
25 watercraft, aircraft, and trailers that are required to be
26 registered with an agency of this State, with respect to
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1 retailers whose annual gross receipts average $20,000 or more,
2 all returns required to be filed pursuant to this Act shall be
3 filed electronically. On and after January 1, 2023, with
4 respect to retailers whose annual gross receipts average
5 $20,000 or more, all returns required to be filed pursuant to
6 this Act, including, but not limited to, returns for motor
7 vehicles, watercraft, aircraft, and trailers that are required
8 to be registered with an agency of this State, shall be filed
9 electronically. Retailers who demonstrate that they do not
10 have access to the Internet or demonstrate hardship in filing
11 electronically may petition the Department to waive the
12 electronic filing requirement.
13 If a taxpayer fails to sign a return within 30 days after
14 the proper notice and demand for signature by the Department,
15 the return shall be considered valid and any amount shown to be
16 due on the return shall be deemed assessed.
17 Each return shall be accompanied by the statement of
18 prepaid tax issued pursuant to Section 2e for which credit is
19 claimed.
20 Prior to October 1, 2003, and on and after September 1,
21 2004 a retailer may accept a Manufacturer's Purchase Credit
22 certification from a purchaser in satisfaction of Use Tax as
23 provided in Section 3-85 of the Use Tax Act if the purchaser
24 provides the appropriate documentation as required by Section
25 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
26 certification, accepted by a retailer prior to October 1, 2003
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1 and on and after September 1, 2004 as provided in Section 3-85
2 of the Use Tax Act, may be used by that retailer to satisfy
3 Retailers' Occupation Tax liability in the amount claimed in
4 the certification, not to exceed 6.25% of the receipts subject
5 to tax from a qualifying purchase. A Manufacturer's Purchase
6 Credit reported on any original or amended return filed under
7 this Act after October 20, 2003 for reporting periods prior to
8 September 1, 2004 shall be disallowed. Manufacturer's Purchase
9 Credit reported on annual returns due on or after January 1,
10 2005 will be disallowed for periods prior to September 1,
11 2004. No Manufacturer's Purchase Credit may be used after
12 September 30, 2003 through August 31, 2004 to satisfy any tax
13 liability imposed under this Act, including any audit
14 liability.
15 The Department may require returns to be filed on a
16 quarterly basis. If so required, a return for each calendar
17 quarter shall be filed on or before the twentieth day of the
18 calendar month following the end of such calendar quarter. The
19 taxpayer shall also file a return with the Department for each
20 of the first two months of each calendar quarter, on or before
21 the twentieth day of the following calendar month, stating:
22 1. The name of the seller;
23 2. The address of the principal place of business from
24 which he engages in the business of selling tangible
25 personal property at retail in this State;
26 3. The total amount of taxable receipts received by
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1 him during the preceding calendar month from sales of
2 tangible personal property by him during such preceding
3 calendar month, including receipts from charge and time
4 sales, but less all deductions allowed by law;
5 4. The amount of credit provided in Section 2d of this
6 Act;
7 5. The amount of tax due; and
8 6. Such other reasonable information as the Department
9 may require.
10 Every person engaged in the business of selling aviation
11 fuel at retail in this State during the preceding calendar
12 month shall, instead of reporting and paying tax as otherwise
13 required by this Section, report and pay such tax on a separate
14 aviation fuel tax return. The requirements related to the
15 return shall be as otherwise provided in this Section.
16 Notwithstanding any other provisions of this Act to the
17 contrary, retailers selling aviation fuel shall file all
18 aviation fuel tax returns and shall make all aviation fuel tax
19 payments by electronic means in the manner and form required
20 by the Department. For purposes of this Section, "aviation
21 fuel" means jet fuel and aviation gasoline.
22 Beginning on October 1, 2003, any person who is not a
23 licensed distributor, importing distributor, or manufacturer,
24 as defined in the Liquor Control Act of 1934, but is engaged in
25 the business of selling, at retail, alcoholic liquor shall
26 file a statement with the Department of Revenue, in a format
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1 and at a time prescribed by the Department, showing the total
2 amount paid for alcoholic liquor purchased during the
3 preceding month and such other information as is reasonably
4 required by the Department. The Department may adopt rules to
5 require that this statement be filed in an electronic or
6 telephonic format. Such rules may provide for exceptions from
7 the filing requirements of this paragraph. For the purposes of
8 this paragraph, the term "alcoholic liquor" shall have the
9 meaning prescribed in the Liquor Control Act of 1934.
10 Beginning on October 1, 2003, every distributor, importing
11 distributor, and manufacturer of alcoholic liquor as defined
12 in the Liquor Control Act of 1934, shall file a statement with
13 the Department of Revenue, no later than the 10th day of the
14 month for the preceding month during which transactions
15 occurred, by electronic means, showing the total amount of
16 gross receipts from the sale of alcoholic liquor sold or
17 distributed during the preceding month to purchasers;
18 identifying the purchaser to whom it was sold or distributed;
19 the purchaser's tax registration number; and such other
20 information reasonably required by the Department. A
21 distributor, importing distributor, or manufacturer of
22 alcoholic liquor must personally deliver, mail, or provide by
23 electronic means to each retailer listed on the monthly
24 statement a report containing a cumulative total of that
25 distributor's, importing distributor's, or manufacturer's
26 total sales of alcoholic liquor to that retailer no later than
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1 the 10th day of the month for the preceding month during which
2 the transaction occurred. The distributor, importing
3 distributor, or manufacturer shall notify the retailer as to
4 the method by which the distributor, importing distributor, or
5 manufacturer will provide the sales information. If the
6 retailer is unable to receive the sales information by
7 electronic means, the distributor, importing distributor, or
8 manufacturer shall furnish the sales information by personal
9 delivery or by mail. For purposes of this paragraph, the term
10 "electronic means" includes, but is not limited to, the use of
11 a secure Internet website, e-mail, or facsimile.
12 If a total amount of less than $1 is payable, refundable or
13 creditable, such amount shall be disregarded if it is less
14 than 50 cents and shall be increased to $1 if it is 50 cents or
15 more.
16 Notwithstanding any other provision of this Act to the
17 contrary, retailers subject to tax on cannabis shall file all
18 cannabis tax returns and shall make all cannabis tax payments
19 by electronic means in the manner and form required by the
20 Department.
21 Beginning October 1, 1993, a taxpayer who has an average
22 monthly tax liability of $150,000 or more shall make all
23 payments required by rules of the Department by electronic
24 funds transfer. Beginning October 1, 1994, a taxpayer who has
25 an average monthly tax liability of $100,000 or more shall
26 make all payments required by rules of the Department by
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1 electronic funds transfer. Beginning October 1, 1995, a
2 taxpayer who has an average monthly tax liability of $50,000
3 or more shall make all payments required by rules of the
4 Department by electronic funds transfer. Beginning October 1,
5 2000, a taxpayer who has an annual tax liability of $200,000 or
6 more shall make all payments required by rules of the
7 Department by electronic funds transfer. The term "annual tax
8 liability" shall be the sum of the taxpayer's liabilities
9 under this Act, and under all other State and local occupation
10 and use tax laws administered by the Department, for the
11 immediately preceding calendar year. The term "average monthly
12 tax liability" shall be the sum of the taxpayer's liabilities
13 under this Act, and under all other State and local occupation
14 and use tax laws administered by the Department, for the
15 immediately preceding calendar year divided by 12. Beginning
16 on October 1, 2002, a taxpayer who has a tax liability in the
17 amount set forth in subsection (b) of Section 2505-210 of the
18 Department of Revenue Law shall make all payments required by
19 rules of the Department by electronic funds transfer.
20 Before August 1 of each year beginning in 1993, the
21 Department shall notify all taxpayers required to make
22 payments by electronic funds transfer. All taxpayers required
23 to make payments by electronic funds transfer shall make those
24 payments for a minimum of one year beginning on October 1.
25 Any taxpayer not required to make payments by electronic
26 funds transfer may make payments by electronic funds transfer
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1 with the permission of the Department.
2 All taxpayers required to make payment by electronic funds
3 transfer and any taxpayers authorized to voluntarily make
4 payments by electronic funds transfer shall make those
5 payments in the manner authorized by the Department.
6 The Department shall adopt such rules as are necessary to
7 effectuate a program of electronic funds transfer and the
8 requirements of this Section.
9 Any amount which is required to be shown or reported on any
10 return or other document under this Act shall, if such amount
11 is not a whole-dollar amount, be increased to the nearest
12 whole-dollar amount in any case where the fractional part of a
13 dollar is 50 cents or more, and decreased to the nearest
14 whole-dollar amount where the fractional part of a dollar is
15 less than 50 cents.
16 If the retailer is otherwise required to file a monthly
17 return and if the retailer's average monthly tax liability to
18 the Department does not exceed $200, the Department may
19 authorize his returns to be filed on a quarter annual basis,
20 with the return for January, February and March of a given year
21 being due by April 20 of such year; with the return for April,
22 May and June of a given year being due by July 20 of such year;
23 with the return for July, August and September of a given year
24 being due by October 20 of such year, and with the return for
25 October, November and December of a given year being due by
26 January 20 of the following year.
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1 If the retailer is otherwise required to file a monthly or
2 quarterly return and if the retailer's average monthly tax
3 liability with the Department does not exceed $50, the
4 Department may authorize his returns to be filed on an annual
5 basis, with the return for a given year being due by January 20
6 of the following year.
7 Such quarter annual and annual returns, as to form and
8 substance, shall be subject to the same requirements as
9 monthly returns.
10 Notwithstanding any other provision in this Act concerning
11 the time within which a retailer may file his return, in the
12 case of any retailer who ceases to engage in a kind of business
13 which makes him responsible for filing returns under this Act,
14 such retailer shall file a final return under this Act with the
15 Department not more than one month after discontinuing such
16 business.
17 Where the same person has more than one business
18 registered with the Department under separate registrations
19 under this Act, such person may not file each return that is
20 due as a single return covering all such registered
21 businesses, but shall file separate returns for each such
22 registered business.
23 In addition, with respect to motor vehicles, watercraft,
24 aircraft, and trailers that are required to be registered with
25 an agency of this State, except as otherwise provided in this
26 Section, every retailer selling this kind of tangible personal
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1 property shall file, with the Department, upon a form to be
2 prescribed and supplied by the Department, a separate return
3 for each such item of tangible personal property which the
4 retailer sells, except that if, in the same transaction, (i) a
5 retailer of aircraft, watercraft, motor vehicles or trailers
6 transfers more than one aircraft, watercraft, motor vehicle or
7 trailer to another aircraft, watercraft, motor vehicle
8 retailer or trailer retailer for the purpose of resale or (ii)
9 a retailer of aircraft, watercraft, motor vehicles, or
10 trailers transfers more than one aircraft, watercraft, motor
11 vehicle, or trailer to a purchaser for use as a qualifying
12 rolling stock as provided in Section 2-5 of this Act, then that
13 seller may report the transfer of all aircraft, watercraft,
14 motor vehicles or trailers involved in that transaction to the
15 Department on the same uniform invoice-transaction reporting
16 return form. For purposes of this Section, "watercraft" means
17 a Class 2, Class 3, or Class 4 watercraft as defined in Section
18 3-2 of the Boat Registration and Safety Act, a personal
19 watercraft, or any boat equipped with an inboard motor.
20 In addition, with respect to motor vehicles, watercraft,
21 aircraft, and trailers that are required to be registered with
22 an agency of this State, every person who is engaged in the
23 business of leasing or renting such items and who, in
24 connection with such business, sells any such item to a
25 retailer for the purpose of resale is, notwithstanding any
26 other provision of this Section to the contrary, authorized to
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1 meet the return-filing requirement of this Act by reporting
2 the transfer of all the aircraft, watercraft, motor vehicles,
3 or trailers transferred for resale during a month to the
4 Department on the same uniform invoice-transaction reporting
5 return form on or before the 20th of the month following the
6 month in which the transfer takes place. Notwithstanding any
7 other provision of this Act to the contrary, all returns filed
8 under this paragraph must be filed by electronic means in the
9 manner and form as required by the Department.
10 Any retailer who sells only motor vehicles, watercraft,
11 aircraft, or trailers that are required to be registered with
12 an agency of this State, so that all retailers' occupation tax
13 liability is required to be reported, and is reported, on such
14 transaction reporting returns and who is not otherwise
15 required to file monthly or quarterly returns, need not file
16 monthly or quarterly returns. However, those retailers shall
17 be required to file returns on an annual basis.
18 The transaction reporting return, in the case of motor
19 vehicles or trailers that are required to be registered with
20 an agency of this State, shall be the same document as the
21 Uniform Invoice referred to in Section 5-402 of the Illinois
22 Vehicle Code and must show the name and address of the seller;
23 the name and address of the purchaser; the amount of the
24 selling price including the amount allowed by the retailer for
25 traded-in property, if any; the amount allowed by the retailer
26 for the traded-in tangible personal property, if any, to the
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1 extent to which Section 1 of this Act allows an exemption for
2 the value of traded-in property; the balance payable after
3 deducting such trade-in allowance from the total selling
4 price; the amount of tax due from the retailer with respect to
5 such transaction; the amount of tax collected from the
6 purchaser by the retailer on such transaction (or satisfactory
7 evidence that such tax is not due in that particular instance,
8 if that is claimed to be the fact); the place and date of the
9 sale; a sufficient identification of the property sold; such
10 other information as is required in Section 5-402 of the
11 Illinois Vehicle Code, and such other information as the
12 Department may reasonably require.
13 The transaction reporting return in the case of watercraft
14 or aircraft must show the name and address of the seller; the
15 name and address of the purchaser; the amount of the selling
16 price including the amount allowed by the retailer for
17 traded-in property, if any; the amount allowed by the retailer
18 for the traded-in tangible personal property, if any, to the
19 extent to which Section 1 of this Act allows an exemption for
20 the value of traded-in property; the balance payable after
21 deducting such trade-in allowance from the total selling
22 price; the amount of tax due from the retailer with respect to
23 such transaction; the amount of tax collected from the
24 purchaser by the retailer on such transaction (or satisfactory
25 evidence that such tax is not due in that particular instance,
26 if that is claimed to be the fact); the place and date of the
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1 sale, a sufficient identification of the property sold, and
2 such other information as the Department may reasonably
3 require.
4 Such transaction reporting return shall be filed not later
5 than 20 days after the day of delivery of the item that is
6 being sold, but may be filed by the retailer at any time sooner
7 than that if he chooses to do so. The transaction reporting
8 return and tax remittance or proof of exemption from the
9 Illinois use tax may be transmitted to the Department by way of
10 the State agency with which, or State officer with whom the
11 tangible personal property must be titled or registered (if
12 titling or registration is required) if the Department and
13 such agency or State officer determine that this procedure
14 will expedite the processing of applications for title or
15 registration.
16 With each such transaction reporting return, the retailer
17 shall remit the proper amount of tax due (or shall submit
18 satisfactory evidence that the sale is not taxable if that is
19 the case), to the Department or its agents, whereupon the
20 Department shall issue, in the purchaser's name, a use tax
21 receipt (or a certificate of exemption if the Department is
22 satisfied that the particular sale is tax exempt) which such
23 purchaser may submit to the agency with which, or State
24 officer with whom, he must title or register the tangible
25 personal property that is involved (if titling or registration
26 is required) in support of such purchaser's application for an
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1 Illinois certificate or other evidence of title or
2 registration to such tangible personal property.
3 No retailer's failure or refusal to remit tax under this
4 Act precludes a user, who has paid the proper tax to the
5 retailer, from obtaining his certificate of title or other
6 evidence of title or registration (if titling or registration
7 is required) upon satisfying the Department that such user has
8 paid the proper tax (if tax is due) to the retailer. The
9 Department shall adopt appropriate rules to carry out the
10 mandate of this paragraph.
11 If the user who would otherwise pay tax to the retailer
12 wants the transaction reporting return filed and the payment
13 of the tax or proof of exemption made to the Department before
14 the retailer is willing to take these actions and such user has
15 not paid the tax to the retailer, such user may certify to the
16 fact of such delay by the retailer and may (upon the Department
17 being satisfied of the truth of such certification) transmit
18 the information required by the transaction reporting return
19 and the remittance for tax or proof of exemption directly to
20 the Department and obtain his tax receipt or exemption
21 determination, in which event the transaction reporting return
22 and tax remittance (if a tax payment was required) shall be
23 credited by the Department to the proper retailer's account
24 with the Department, but without the 2.1% or 1.75% discount
25 provided for in this Section being allowed. When the user pays
26 the tax directly to the Department, he shall pay the tax in the
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1 same amount and in the same form in which it would be remitted
2 if the tax had been remitted to the Department by the retailer.
3 Refunds made by the seller during the preceding return
4 period to purchasers, on account of tangible personal property
5 returned to the seller, shall be allowed as a deduction under
6 subdivision 5 of his monthly or quarterly return, as the case
7 may be, in case the seller had theretofore included the
8 receipts from the sale of such tangible personal property in a
9 return filed by him and had paid the tax imposed by this Act
10 with respect to such receipts.
11 Where the seller is a corporation, the return filed on
12 behalf of such corporation shall be signed by the president,
13 vice-president, secretary or treasurer or by the properly
14 accredited agent of such corporation.
15 Where the seller is a limited liability company, the
16 return filed on behalf of the limited liability company shall
17 be signed by a manager, member, or properly accredited agent
18 of the limited liability company.
19 Except as provided in this Section, the retailer filing
20 the return under this Section shall, at the time of filing such
21 return, pay to the Department the amount of tax imposed by this
22 Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
23 on and after January 1, 1990, or $5 per calendar year,
24 whichever is greater, which is allowed to reimburse the
25 retailer for the expenses incurred in keeping records,
26 preparing and filing returns, remitting the tax and supplying
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1 data to the Department on request. On and after January 1,
2 2021, a certified service provider, as defined in the Leveling
3 the Playing Field for Illinois Retail Act, filing the return
4 under this Section on behalf of a remote retailer shall, at the
5 time of such return, pay to the Department the amount of tax
6 imposed by this Act less a discount of 1.75%. A remote retailer
7 using a certified service provider to file a return on its
8 behalf, as provided in the Leveling the Playing Field for
9 Illinois Retail Act, is not eligible for the discount. When
10 determining the discount allowed under this Section, retailers
11 shall include the amount of tax that would have been due at the
12 1% rate but for the 0% rate imposed under Public Act 102-700
13 this amendatory Act of the 102nd General Assembly. When
14 determining the discount allowed under this Section, retailers
15 shall include the amount of tax that would have been due at the
16 6.25% rate but for the 1.25% rate imposed on sales tax holiday
17 items under Public Act 102-700 or this amendatory Act of the
18 103rd General Assembly this amendatory Act of the 102nd
19 General Assembly. The discount under this Section is not
20 allowed for the 1.25% portion of taxes paid on aviation fuel
21 that is subject to the revenue use requirements of 49 U.S.C.
22 47107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to
23 Section 2d of this Act shall be included in the amount on which
24 such 2.1% or 1.75% discount is computed. In the case of
25 retailers who report and pay the tax on a transaction by
26 transaction basis, as provided in this Section, such discount
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1 shall be taken with each such tax remittance instead of when
2 such retailer files his periodic return. The discount allowed
3 under this Section is allowed only for returns that are filed
4 in the manner required by this Act. The Department may
5 disallow the discount for retailers whose certificate of
6 registration is revoked at the time the return is filed, but
7 only if the Department's decision to revoke the certificate of
8 registration has become final.
9 Before October 1, 2000, if the taxpayer's average monthly
10 tax liability to the Department under this Act, the Use Tax
11 Act, the Service Occupation Tax Act, and the Service Use Tax
12 Act, excluding any liability for prepaid sales tax to be
13 remitted in accordance with Section 2d of this Act, was
14 $10,000 or more during the preceding 4 complete calendar
15 quarters, he shall file a return with the Department each
16 month by the 20th day of the month next following the month
17 during which such tax liability is incurred and shall make
18 payments to the Department on or before the 7th, 15th, 22nd and
19 last day of the month during which such liability is incurred.
20 On and after October 1, 2000, if the taxpayer's average
21 monthly tax liability to the Department under this Act, the
22 Use Tax Act, the Service Occupation Tax Act, and the Service
23 Use Tax Act, excluding any liability for prepaid sales tax to
24 be remitted in accordance with Section 2d of this Act, was
25 $20,000 or more during the preceding 4 complete calendar
26 quarters, he shall file a return with the Department each
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1 month by the 20th day of the month next following the month
2 during which such tax liability is incurred and shall make
3 payment to the Department on or before the 7th, 15th, 22nd and
4 last day of the month during which such liability is incurred.
5 If the month during which such tax liability is incurred began
6 prior to January 1, 1985, each payment shall be in an amount
7 equal to 1/4 of the taxpayer's actual liability for the month
8 or an amount set by the Department not to exceed 1/4 of the
9 average monthly liability of the taxpayer to the Department
10 for the preceding 4 complete calendar quarters (excluding the
11 month of highest liability and the month of lowest liability
12 in such 4 quarter period). If the month during which such tax
13 liability is incurred begins on or after January 1, 1985 and
14 prior to January 1, 1987, each payment shall be in an amount
15 equal to 22.5% of the taxpayer's actual liability for the
16 month or 27.5% of the taxpayer's liability for the same
17 calendar month of the preceding year. If the month during
18 which such tax liability is incurred begins on or after
19 January 1, 1987 and prior to January 1, 1988, each payment
20 shall be in an amount equal to 22.5% of the taxpayer's actual
21 liability for the month or 26.25% of the taxpayer's liability
22 for the same calendar month of the preceding year. If the month
23 during which such tax liability is incurred begins on or after
24 January 1, 1988, and prior to January 1, 1989, or begins on or
25 after January 1, 1996, each payment shall be in an amount equal
26 to 22.5% of the taxpayer's actual liability for the month or
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1 25% of the taxpayer's liability for the same calendar month of
2 the preceding year. If the month during which such tax
3 liability is incurred begins on or after January 1, 1989, and
4 prior to January 1, 1996, each payment shall be in an amount
5 equal to 22.5% of the taxpayer's actual liability for the
6 month or 25% of the taxpayer's liability for the same calendar
7 month of the preceding year or 100% of the taxpayer's actual
8 liability for the quarter monthly reporting period. The amount
9 of such quarter monthly payments shall be credited against the
10 final tax liability of the taxpayer's return for that month.
11 Before October 1, 2000, once applicable, the requirement of
12 the making of quarter monthly payments to the Department by
13 taxpayers having an average monthly tax liability of $10,000
14 or more as determined in the manner provided above shall
15 continue until such taxpayer's average monthly liability to
16 the Department during the preceding 4 complete calendar
17 quarters (excluding the month of highest liability and the
18 month of lowest liability) is less than $9,000, or until such
19 taxpayer's average monthly liability to the Department as
20 computed for each calendar quarter of the 4 preceding complete
21 calendar quarter period is less than $10,000. However, if a
22 taxpayer can show the Department that a substantial change in
23 the taxpayer's business has occurred which causes the taxpayer
24 to anticipate that his average monthly tax liability for the
25 reasonably foreseeable future will fall below the $10,000
26 threshold stated above, then such taxpayer may petition the
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1 Department for a change in such taxpayer's reporting status.
2 On and after October 1, 2000, once applicable, the requirement
3 of the making of quarter monthly payments to the Department by
4 taxpayers having an average monthly tax liability of $20,000
5 or more as determined in the manner provided above shall
6 continue until such taxpayer's average monthly liability to
7 the Department during the preceding 4 complete calendar
8 quarters (excluding the month of highest liability and the
9 month of lowest liability) is less than $19,000 or until such
10 taxpayer's average monthly liability to the Department as
11 computed for each calendar quarter of the 4 preceding complete
12 calendar quarter period is less than $20,000. However, if a
13 taxpayer can show the Department that a substantial change in
14 the taxpayer's business has occurred which causes the taxpayer
15 to anticipate that his average monthly tax liability for the
16 reasonably foreseeable future will fall below the $20,000
17 threshold stated above, then such taxpayer may petition the
18 Department for a change in such taxpayer's reporting status.
19 The Department shall change such taxpayer's reporting status
20 unless it finds that such change is seasonal in nature and not
21 likely to be long term. Quarter monthly payment status shall
22 be determined under this paragraph as if the rate reduction to
23 0% in Public Act 102-700 this amendatory Act of the 102nd
24 General Assembly on food for human consumption that is to be
25 consumed off the premises where it is sold (other than
26 alcoholic beverages, food consisting of or infused with adult
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1 use cannabis, soft drinks, and food that has been prepared for
2 immediate consumption) had not occurred. For quarter monthly
3 payments due under this paragraph on or after July 1, 2023 and
4 through June 30, 2024, "25% of the taxpayer's liability for
5 the same calendar month of the preceding year" shall be
6 determined as if the rate reduction to 0% in Public Act 102-700
7 this amendatory Act of the 102nd General Assembly had not
8 occurred. Quarter monthly payment status shall be determined
9 under this paragraph as if the rate reduction to 1.25% in
10 Public Act 102-700 this amendatory Act of the 102nd General
11 Assembly on sales tax holiday items had not occurred. Quarter
12 monthly payment status shall be determined under this
13 paragraph as if the rate reduction to 1.25% in this amendatory
14 Act of the 103rd General Assembly on sales tax holiday items
15 had not occurred. For quarter monthly payments due on or after
16 July 1, 2023 and through June 30, 2024, "25% of the taxpayer's
17 liability for the same calendar month of the preceding year"
18 shall be determined as if the rate reduction to 1.25% in Public
19 Act 102-700 this amendatory Act of the 102nd General Assembly
20 on sales tax holiday items had not occurred. For quarter
21 monthly payments due on or after July 1, 2024 and through June
22 30, 2025, "25% of the taxpayer's liability for the same
23 calendar month of the preceding year" shall be determined as
24 if the rate reduction to 1.25% in this amendatory Act of the
25 103rd General Assembly on sales tax holiday items had not
26 occurred. If any such quarter monthly payment is not paid at
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1 the time or in the amount required by this Section, then the
2 taxpayer shall be liable for penalties and interest on the
3 difference between the minimum amount due as a payment and the
4 amount of such quarter monthly payment actually and timely
5 paid, except insofar as the taxpayer has previously made
6 payments for that month to the Department in excess of the
7 minimum payments previously due as provided in this Section.
8 The Department shall make reasonable rules and regulations to
9 govern the quarter monthly payment amount and quarter monthly
10 payment dates for taxpayers who file on other than a calendar
11 monthly basis.
12 The provisions of this paragraph apply before October 1,
13 2001. Without regard to whether a taxpayer is required to make
14 quarter monthly payments as specified above, any taxpayer who
15 is required by Section 2d of this Act to collect and remit
16 prepaid taxes and has collected prepaid taxes which average in
17 excess of $25,000 per month during the preceding 2 complete
18 calendar quarters, shall file a return with the Department as
19 required by Section 2f and shall make payments to the
20 Department on or before the 7th, 15th, 22nd and last day of the
21 month during which such liability is incurred. If the month
22 during which such tax liability is incurred began prior to
23 September 1, 1985 (the effective date of Public Act 84-221),
24 each payment shall be in an amount not less than 22.5% of the
25 taxpayer's actual liability under Section 2d. If the month
26 during which such tax liability is incurred begins on or after
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1 January 1, 1986, each payment shall be in an amount equal to
2 22.5% of the taxpayer's actual liability for the month or
3 27.5% of the taxpayer's liability for the same calendar month
4 of the preceding calendar year. If the month during which such
5 tax liability is incurred begins on or after January 1, 1987,
6 each payment shall be in an amount equal to 22.5% of the
7 taxpayer's actual liability for the month or 26.25% of the
8 taxpayer's liability for the same calendar month of the
9 preceding year. The amount of such quarter monthly payments
10 shall be credited against the final tax liability of the
11 taxpayer's return for that month filed under this Section or
12 Section 2f, as the case may be. Once applicable, the
13 requirement of the making of quarter monthly payments to the
14 Department pursuant to this paragraph shall continue until
15 such taxpayer's average monthly prepaid tax collections during
16 the preceding 2 complete calendar quarters is $25,000 or less.
17 If any such quarter monthly payment is not paid at the time or
18 in the amount required, the taxpayer shall be liable for
19 penalties and interest on such difference, except insofar as
20 the taxpayer has previously made payments for that month in
21 excess of the minimum payments previously due.
22 The provisions of this paragraph apply on and after
23 October 1, 2001. Without regard to whether a taxpayer is
24 required to make quarter monthly payments as specified above,
25 any taxpayer who is required by Section 2d of this Act to
26 collect and remit prepaid taxes and has collected prepaid
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1 taxes that average in excess of $20,000 per month during the
2 preceding 4 complete calendar quarters shall file a return
3 with the Department as required by Section 2f and shall make
4 payments to the Department on or before the 7th, 15th, 22nd and
5 last day of the month during which the liability is incurred.
6 Each payment shall be in an amount equal to 22.5% of the
7 taxpayer's actual liability for the month or 25% of the
8 taxpayer's liability for the same calendar month of the
9 preceding year. The amount of the quarter monthly payments
10 shall be credited against the final tax liability of the
11 taxpayer's return for that month filed under this Section or
12 Section 2f, as the case may be. Once applicable, the
13 requirement of the making of quarter monthly payments to the
14 Department pursuant to this paragraph shall continue until the
15 taxpayer's average monthly prepaid tax collections during the
16 preceding 4 complete calendar quarters (excluding the month of
17 highest liability and the month of lowest liability) is less
18 than $19,000 or until such taxpayer's average monthly
19 liability to the Department as computed for each calendar
20 quarter of the 4 preceding complete calendar quarters is less
21 than $20,000. If any such quarter monthly payment is not paid
22 at the time or in the amount required, the taxpayer shall be
23 liable for penalties and interest on such difference, except
24 insofar as the taxpayer has previously made payments for that
25 month in excess of the minimum payments previously due.
26 If any payment provided for in this Section exceeds the
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1 taxpayer's liabilities under this Act, the Use Tax Act, the
2 Service Occupation Tax Act and the Service Use Tax Act, as
3 shown on an original monthly return, the Department shall, if
4 requested by the taxpayer, issue to the taxpayer a credit
5 memorandum no later than 30 days after the date of payment. The
6 credit evidenced by such credit memorandum may be assigned by
7 the taxpayer to a similar taxpayer under this Act, the Use Tax
8 Act, the Service Occupation Tax Act or the Service Use Tax Act,
9 in accordance with reasonable rules and regulations to be
10 prescribed by the Department. If no such request is made, the
11 taxpayer may credit such excess payment against tax liability
12 subsequently to be remitted to the Department under this Act,
13 the Use Tax Act, the Service Occupation Tax Act or the Service
14 Use Tax Act, in accordance with reasonable rules and
15 regulations prescribed by the Department. If the Department
16 subsequently determined that all or any part of the credit
17 taken was not actually due to the taxpayer, the taxpayer's
18 2.1% and 1.75% vendor's discount shall be reduced by 2.1% or
19 1.75% of the difference between the credit taken and that
20 actually due, and that taxpayer shall be liable for penalties
21 and interest on such difference.
22 If a retailer of motor fuel is entitled to a credit under
23 Section 2d of this Act which exceeds the taxpayer's liability
24 to the Department under this Act for the month for which the
25 taxpayer is filing a return, the Department shall issue the
26 taxpayer a credit memorandum for the excess.
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1 Beginning January 1, 1990, each month the Department shall
2 pay into the Local Government Tax Fund, a special fund in the
3 State treasury which is hereby created, the net revenue
4 realized for the preceding month from the 1% tax imposed under
5 this Act.
6 Beginning January 1, 1990, each month the Department shall
7 pay into the County and Mass Transit District Fund, a special
8 fund in the State treasury which is hereby created, 4% of the
9 net revenue realized for the preceding month from the 6.25%
10 general rate other than aviation fuel sold on or after
11 December 1, 2019. This exception for aviation fuel only
12 applies for so long as the revenue use requirements of 49
13 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
14 Beginning August 1, 2000, each month the Department shall
15 pay into the County and Mass Transit District Fund 20% of the
16 net revenue realized for the preceding month from the 1.25%
17 rate on the selling price of motor fuel and gasohol. If, in any
18 month, the tax on sales tax holiday items, as defined in
19 Section 2-8, is imposed at the rate of 1.25%, then the
20 Department shall pay 20% of the net revenue realized for that
21 month from the 1.25% rate on the selling price of sales tax
22 holiday items into the County and Mass Transit District Fund.
23 Beginning January 1, 1990, each month the Department shall
24 pay into the Local Government Tax Fund 16% of the net revenue
25 realized for the preceding month from the 6.25% general rate
26 on the selling price of tangible personal property other than
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1 aviation fuel sold on or after December 1, 2019. This
2 exception for aviation fuel only applies for so long as the
3 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
4 47133 are binding on the State.
5 For aviation fuel sold on or after December 1, 2019, each
6 month the Department shall pay into the State Aviation Program
7 Fund 20% of the net revenue realized for the preceding month
8 from the 6.25% general rate on the selling price of aviation
9 fuel, less an amount estimated by the Department to be
10 required for refunds of the 20% portion of the tax on aviation
11 fuel under this Act, which amount shall be deposited into the
12 Aviation Fuel Sales Tax Refund Fund. The Department shall only
13 pay moneys into the State Aviation Program Fund and the
14 Aviation Fuel Sales Tax Refund Fund under this Act for so long
15 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
16 U.S.C. 47133 are binding on the State.
17 Beginning August 1, 2000, each month the Department shall
18 pay into the Local Government Tax Fund 80% of the net revenue
19 realized for the preceding month from the 1.25% rate on the
20 selling price of motor fuel and gasohol. If, in any month, the
21 tax on sales tax holiday items, as defined in Section 2-8, is
22 imposed at the rate of 1.25%, then the Department shall pay 80%
23 of the net revenue realized for that month from the 1.25% rate
24 on the selling price of sales tax holiday items into the Local
25 Government Tax Fund.
26 Beginning October 1, 2009, each month the Department shall
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1 pay into the Capital Projects Fund an amount that is equal to
2 an amount estimated by the Department to represent 80% of the
3 net revenue realized for the preceding month from the sale of
4 candy, grooming and hygiene products, and soft drinks that had
5 been taxed at a rate of 1% prior to September 1, 2009 but that
6 are now taxed at 6.25%.
7 Beginning July 1, 2011, each month the Department shall
8 pay into the Clean Air Act Permit Fund 80% of the net revenue
9 realized for the preceding month from the 6.25% general rate
10 on the selling price of sorbents used in Illinois in the
11 process of sorbent injection as used to comply with the
12 Environmental Protection Act or the federal Clean Air Act, but
13 the total payment into the Clean Air Act Permit Fund under this
14 Act and the Use Tax Act shall not exceed $2,000,000 in any
15 fiscal year.
16 Beginning July 1, 2013, each month the Department shall
17 pay into the Underground Storage Tank Fund from the proceeds
18 collected under this Act, the Use Tax Act, the Service Use Tax
19 Act, and the Service Occupation Tax Act an amount equal to the
20 average monthly deficit in the Underground Storage Tank Fund
21 during the prior year, as certified annually by the Illinois
22 Environmental Protection Agency, but the total payment into
23 the Underground Storage Tank Fund under this Act, the Use Tax
24 Act, the Service Use Tax Act, and the Service Occupation Tax
25 Act shall not exceed $18,000,000 in any State fiscal year. As
26 used in this paragraph, the "average monthly deficit" shall be
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1 equal to the difference between the average monthly claims for
2 payment by the fund and the average monthly revenues deposited
3 into the fund, excluding payments made pursuant to this
4 paragraph.
5 Beginning July 1, 2015, of the remainder of the moneys
6 received by the Department under the Use Tax Act, the Service
7 Use Tax Act, the Service Occupation Tax Act, and this Act, each
8 month the Department shall deposit $500,000 into the State
9 Crime Laboratory Fund.
10 Of the remainder of the moneys received by the Department
11 pursuant to this Act, (a) 1.75% thereof shall be paid into the
12 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
13 and after July 1, 1989, 3.8% thereof shall be paid into the
14 Build Illinois Fund; provided, however, that if in any fiscal
15 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
16 may be, of the moneys received by the Department and required
17 to be paid into the Build Illinois Fund pursuant to this Act,
18 Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
19 Act, and Section 9 of the Service Occupation Tax Act, such Acts
20 being hereinafter called the "Tax Acts" and such aggregate of
21 2.2% or 3.8%, as the case may be, of moneys being hereinafter
22 called the "Tax Act Amount", and (2) the amount transferred to
23 the Build Illinois Fund from the State and Local Sales Tax
24 Reform Fund shall be less than the Annual Specified Amount (as
25 hereinafter defined), an amount equal to the difference shall
26 be immediately paid into the Build Illinois Fund from other
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1 moneys received by the Department pursuant to the Tax Acts;
2 the "Annual Specified Amount" means the amounts specified
3 below for fiscal years 1986 through 1993:
4Fiscal YearAnnual Specified Amount51986$54,800,00061987$76,650,00071988$80,480,00081989$88,510,00091990$115,330,000101991$145,470,000111992$182,730,000121993$206,520,000; 4 Fiscal Year Annual Specified Amount 5 1986 $54,800,000 6 1987 $76,650,000 7 1988 $80,480,000 8 1989 $88,510,000 9 1990 $115,330,000 10 1991 $145,470,000 11 1992 $182,730,000 12 1993 $206,520,000;
4 Fiscal Year Annual Specified Amount
5 1986 $54,800,000
6 1987 $76,650,000
7 1988 $80,480,000
8 1989 $88,510,000
9 1990 $115,330,000
10 1991 $145,470,000
11 1992 $182,730,000
12 1993 $206,520,000;
13 and means the Certified Annual Debt Service Requirement (as
14 defined in Section 13 of the Build Illinois Bond Act) or the
15 Tax Act Amount, whichever is greater, for fiscal year 1994 and
16 each fiscal year thereafter; and further provided, that if on
17 the last business day of any month the sum of (1) the Tax Act
18 Amount required to be deposited into the Build Illinois Bond
19 Account in the Build Illinois Fund during such month and (2)
20 the amount transferred to the Build Illinois Fund from the
21 State and Local Sales Tax Reform Fund shall have been less than
22 1/12 of the Annual Specified Amount, an amount equal to the
23 difference shall be immediately paid into the Build Illinois
24 Fund from other moneys received by the Department pursuant to
25 the Tax Acts; and, further provided, that in no event shall the
26 payments required under the preceding proviso result in
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4 Fiscal Year Annual Specified Amount
5 1986 $54,800,000
6 1987 $76,650,000
7 1988 $80,480,000
8 1989 $88,510,000
9 1990 $115,330,000
10 1991 $145,470,000
11 1992 $182,730,000
12 1993 $206,520,000;
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1 aggregate payments into the Build Illinois Fund pursuant to
2 this clause (b) for any fiscal year in excess of the greater of
3 (i) the Tax Act Amount or (ii) the Annual Specified Amount for
4 such fiscal year. The amounts payable into the Build Illinois
5 Fund under clause (b) of the first sentence in this paragraph
6 shall be payable only until such time as the aggregate amount
7 on deposit under each trust indenture securing Bonds issued
8 and outstanding pursuant to the Build Illinois Bond Act is
9 sufficient, taking into account any future investment income,
10 to fully provide, in accordance with such indenture, for the
11 defeasance of or the payment of the principal of, premium, if
12 any, and interest on the Bonds secured by such indenture and on
13 any Bonds expected to be issued thereafter and all fees and
14 costs payable with respect thereto, all as certified by the
15 Director of the Bureau of the Budget (now Governor's Office of
16 Management and Budget). If on the last business day of any
17 month in which Bonds are outstanding pursuant to the Build
18 Illinois Bond Act, the aggregate of moneys deposited in the
19 Build Illinois Bond Account in the Build Illinois Fund in such
20 month shall be less than the amount required to be transferred
21 in such month from the Build Illinois Bond Account to the Build
22 Illinois Bond Retirement and Interest Fund pursuant to Section
23 13 of the Build Illinois Bond Act, an amount equal to such
24 deficiency shall be immediately paid from other moneys
25 received by the Department pursuant to the Tax Acts to the
26 Build Illinois Fund; provided, however, that any amounts paid
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1 to the Build Illinois Fund in any fiscal year pursuant to this
2 sentence shall be deemed to constitute payments pursuant to
3 clause (b) of the first sentence of this paragraph and shall
4 reduce the amount otherwise payable for such fiscal year
5 pursuant to that clause (b). The moneys received by the
6 Department pursuant to this Act and required to be deposited
7 into the Build Illinois Fund are subject to the pledge, claim
8 and charge set forth in Section 12 of the Build Illinois Bond
9 Act.
10 Subject to payment of amounts into the Build Illinois Fund
11 as provided in the preceding paragraph or in any amendment
12 thereto hereafter enacted, the following specified monthly
13 installment of the amount requested in the certificate of the
14 Chairman of the Metropolitan Pier and Exposition Authority
15 provided under Section 8.25f of the State Finance Act, but not
16 in excess of sums designated as "Total Deposit", shall be
17 deposited in the aggregate from collections under Section 9 of
18 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
19 9 of the Service Occupation Tax Act, and Section 3 of the
20 Retailers' Occupation Tax Act into the McCormick Place
21 Expansion Project Fund in the specified fiscal years.
22Fiscal YearTotal Deposit231993 $0241994 53,000,000251995 58,000,000261996 61,000,000 22 Fiscal Year Total Deposit 23 1993 $0 24 1994 53,000,000 25 1995 58,000,000 26 1996 61,000,000
22 Fiscal Year Total Deposit
23 1993 $0
24 1994 53,000,000
25 1995 58,000,000
26 1996 61,000,000
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22 Fiscal Year Total Deposit
23 1993 $0
24 1994 53,000,000
25 1995 58,000,000
26 1996 61,000,000
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11997 64,000,00021998 68,000,00031999 71,000,00042000 75,000,00052001 80,000,00062002 93,000,00072003 99,000,00082004103,000,00092005108,000,000102006113,000,000112007119,000,000122008126,000,000132009132,000,000142010139,000,000152011146,000,000162012153,000,000172013161,000,000182014170,000,000192015179,000,000202016189,000,000212017199,000,000222018210,000,000232019221,000,000242020233,000,000252021300,000,000262022300,000,000 1 1997 64,000,000 2 1998 68,000,000 3 1999 71,000,000 4 2000 75,000,000 5 2001 80,000,000 6 2002 93,000,000 7 2003 99,000,000 8 2004 103,000,000 9 2005 108,000,000 10 2006 113,000,000 11 2007 119,000,000 12 2008 126,000,000 13 2009 132,000,000 14 2010 139,000,000 15 2011 146,000,000 16 2012 153,000,000 17 2013 161,000,000 18 2014 170,000,000 19 2015 179,000,000 20 2016 189,000,000 21 2017 199,000,000 22 2018 210,000,000 23 2019 221,000,000 24 2020 233,000,000 25 2021 300,000,000 26 2022 300,000,000
1 1997 64,000,000
2 1998 68,000,000
3 1999 71,000,000
4 2000 75,000,000
5 2001 80,000,000
6 2002 93,000,000
7 2003 99,000,000
8 2004 103,000,000
9 2005 108,000,000
10 2006 113,000,000
11 2007 119,000,000
12 2008 126,000,000
13 2009 132,000,000
14 2010 139,000,000
15 2011 146,000,000
16 2012 153,000,000
17 2013 161,000,000
18 2014 170,000,000
19 2015 179,000,000
20 2016 189,000,000
21 2017 199,000,000
22 2018 210,000,000
23 2019 221,000,000
24 2020 233,000,000
25 2021 300,000,000
26 2022 300,000,000
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1 1997 64,000,000
2 1998 68,000,000
3 1999 71,000,000
4 2000 75,000,000
5 2001 80,000,000
6 2002 93,000,000
7 2003 99,000,000
8 2004 103,000,000
9 2005 108,000,000
10 2006 113,000,000
11 2007 119,000,000
12 2008 126,000,000
13 2009 132,000,000
14 2010 139,000,000
15 2011 146,000,000
16 2012 153,000,000
17 2013 161,000,000
18 2014 170,000,000
19 2015 179,000,000
20 2016 189,000,000
21 2017 199,000,000
22 2018 210,000,000
23 2019 221,000,000
24 2020 233,000,000
25 2021 300,000,000
26 2022 300,000,000
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12023300,000,00022024 300,000,00032025 300,000,00042026 300,000,00052027 375,000,00062028 375,000,00072029 375,000,00082030 375,000,00092031 375,000,000102032 375,000,000112033375,000,000122034375,000,000132035375,000,000142036450,000,00015and 16each fiscal year 17thereafter that bonds 18are outstanding under 19Section 13.2 of the 20Metropolitan Pier and 21Exposition Authority Act, 22but not after fiscal year 2060. 1 2023 300,000,000 2 2024 300,000,000 3 2025 300,000,000 4 2026 300,000,000 5 2027 375,000,000 6 2028 375,000,000 7 2029 375,000,000 8 2030 375,000,000 9 2031 375,000,000 10 2032 375,000,000 11 2033 375,000,000 12 2034 375,000,000 13 2035 375,000,000 14 2036 450,000,000 15 and 16 each fiscal year 17 thereafter that bonds 18 are outstanding under 19 Section 13.2 of the 20 Metropolitan Pier and 21 Exposition Authority Act, 22 but not after fiscal year 2060.
1 2023 300,000,000
2 2024 300,000,000
3 2025 300,000,000
4 2026 300,000,000
5 2027 375,000,000
6 2028 375,000,000
7 2029 375,000,000
8 2030 375,000,000
9 2031 375,000,000
10 2032 375,000,000
11 2033 375,000,000
12 2034 375,000,000
13 2035 375,000,000
14 2036 450,000,000
15 and
16 each fiscal year
17 thereafter that bonds
18 are outstanding under
19 Section 13.2 of the
20 Metropolitan Pier and
21 Exposition Authority Act,
22 but not after fiscal year 2060.
23 Beginning July 20, 1993 and in each month of each fiscal
24 year thereafter, one-eighth of the amount requested in the
25 certificate of the Chairman of the Metropolitan Pier and
26 Exposition Authority for that fiscal year, less the amount
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1 2023 300,000,000
2 2024 300,000,000
3 2025 300,000,000
4 2026 300,000,000
5 2027 375,000,000
6 2028 375,000,000
7 2029 375,000,000
8 2030 375,000,000
9 2031 375,000,000
10 2032 375,000,000
11 2033 375,000,000
12 2034 375,000,000
13 2035 375,000,000
14 2036 450,000,000
15 and
16 each fiscal year
17 thereafter that bonds
18 are outstanding under
19 Section 13.2 of the
20 Metropolitan Pier and
21 Exposition Authority Act,
22 but not after fiscal year 2060.
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1 deposited into the McCormick Place Expansion Project Fund by
2 the State Treasurer in the respective month under subsection
3 (g) of Section 13 of the Metropolitan Pier and Exposition
4 Authority Act, plus cumulative deficiencies in the deposits
5 required under this Section for previous months and years,
6 shall be deposited into the McCormick Place Expansion Project
7 Fund, until the full amount requested for the fiscal year, but
8 not in excess of the amount specified above as "Total
9 Deposit", has been deposited.
10 Subject to payment of amounts into the Capital Projects
11 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
12 and the McCormick Place Expansion Project Fund pursuant to the
13 preceding paragraphs or in any amendments thereto hereafter
14 enacted, for aviation fuel sold on or after December 1, 2019,
15 the Department shall each month deposit into the Aviation Fuel
16 Sales Tax Refund Fund an amount estimated by the Department to
17 be required for refunds of the 80% portion of the tax on
18 aviation fuel under this Act. The Department shall only
19 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
20 under this paragraph for so long as the revenue use
21 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
22 binding on the State.
23 Subject to payment of amounts into the Build Illinois Fund
24 and the McCormick Place Expansion Project Fund pursuant to the
25 preceding paragraphs or in any amendments thereto hereafter
26 enacted, beginning July 1, 1993 and ending on September 30,
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1 2013, the Department shall each month pay into the Illinois
2 Tax Increment Fund 0.27% of 80% of the net revenue realized for
3 the preceding month from the 6.25% general rate on the selling
4 price of tangible personal property.
5 Subject to payment of amounts into the Build Illinois Fund
6 and the McCormick Place Expansion Project Fund pursuant to the
7 preceding paragraphs or in any amendments thereto hereafter
8 enacted, beginning with the receipt of the first report of
9 taxes paid by an eligible business and continuing for a
10 25-year period, the Department shall each month pay into the
11 Energy Infrastructure Fund 80% of the net revenue realized
12 from the 6.25% general rate on the selling price of
13 Illinois-mined coal that was sold to an eligible business. For
14 purposes of this paragraph, the term "eligible business" means
15 a new electric generating facility certified pursuant to
16 Section 605-332 of the Department of Commerce and Economic
17 Opportunity Law of the Civil Administrative Code of Illinois.
18 Subject to payment of amounts into the Build Illinois
19 Fund, the McCormick Place Expansion Project Fund, the Illinois
20 Tax Increment Fund, and the Energy Infrastructure Fund
21 pursuant to the preceding paragraphs or in any amendments to
22 this Section hereafter enacted, beginning on the first day of
23 the first calendar month to occur on or after August 26, 2014
24 (the effective date of Public Act 98-1098), each month, from
25 the collections made under Section 9 of the Use Tax Act,
26 Section 9 of the Service Use Tax Act, Section 9 of the Service
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1 Occupation Tax Act, and Section 3 of the Retailers' Occupation
2 Tax Act, the Department shall pay into the Tax Compliance and
3 Administration Fund, to be used, subject to appropriation, to
4 fund additional auditors and compliance personnel at the
5 Department of Revenue, an amount equal to 1/12 of 5% of 80% of
6 the cash receipts collected during the preceding fiscal year
7 by the Audit Bureau of the Department under the Use Tax Act,
8 the Service Use Tax Act, the Service Occupation Tax Act, the
9 Retailers' Occupation Tax Act, and associated local occupation
10 and use taxes administered by the Department.
11 Subject to payments of amounts into the Build Illinois
12 Fund, the McCormick Place Expansion Project Fund, the Illinois
13 Tax Increment Fund, the Energy Infrastructure Fund, and the
14 Tax Compliance and Administration Fund as provided in this
15 Section, beginning on July 1, 2018 the Department shall pay
16 each month into the Downstate Public Transportation Fund the
17 moneys required to be so paid under Section 2-3 of the
18 Downstate Public Transportation Act.
19 Subject to successful execution and delivery of a
20 public-private agreement between the public agency and private
21 entity and completion of the civic build, beginning on July 1,
22 2023, of the remainder of the moneys received by the
23 Department under the Use Tax Act, the Service Use Tax Act, the
24 Service Occupation Tax Act, and this Act, the Department shall
25 deposit the following specified deposits in the aggregate from
26 collections under the Use Tax Act, the Service Use Tax Act, the
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1 Service Occupation Tax Act, and the Retailers' Occupation Tax
2 Act, as required under Section 8.25g of the State Finance Act
3 for distribution consistent with the Public-Private
4 Partnership for Civic and Transit Infrastructure Project Act.
5 The moneys received by the Department pursuant to this Act and
6 required to be deposited into the Civic and Transit
7 Infrastructure Fund are subject to the pledge, claim and
8 charge set forth in Section 25-55 of the Public-Private
9 Partnership for Civic and Transit Infrastructure Project Act.
10 As used in this paragraph, "civic build", "private entity",
11 "public-private agreement", and "public agency" have the
12 meanings provided in Section 25-10 of the Public-Private
13 Partnership for Civic and Transit Infrastructure Project Act.
14 Fiscal Year.............................Total Deposit
15 2024.....................................$200,000,000
16 2025....................................$206,000,000
17 2026....................................$212,200,000
18 2027....................................$218,500,000
19 2028....................................$225,100,000
20 2029....................................$288,700,000
21 2030....................................$298,900,000
22 2031....................................$309,300,000
23 2032....................................$320,100,000
24 2033....................................$331,200,000
25 2034....................................$341,200,000
26 2035....................................$351,400,000
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1 2036....................................$361,900,000
2 2037....................................$372,800,000
3 2038....................................$384,000,000
4 2039....................................$395,500,000
5 2040....................................$407,400,000
6 2041....................................$419,600,000
7 2042....................................$432,200,000
8 2043....................................$445,100,000
9 Beginning July 1, 2021 and until July 1, 2022, subject to
10 the payment of amounts into the County and Mass Transit
11 District Fund, the Local Government Tax Fund, the Build
12 Illinois Fund, the McCormick Place Expansion Project Fund, the
13 Illinois Tax Increment Fund, the Energy Infrastructure Fund,
14 and the Tax Compliance and Administration Fund as provided in
15 this Section, the Department shall pay each month into the
16 Road Fund the amount estimated to represent 16% of the net
17 revenue realized from the taxes imposed on motor fuel and
18 gasohol. Beginning July 1, 2022 and until July 1, 2023,
19 subject to the payment of amounts into the County and Mass
20 Transit District Fund, the Local Government Tax Fund, the
21 Build Illinois Fund, the McCormick Place Expansion Project
22 Fund, the Illinois Tax Increment Fund, the Energy
23 Infrastructure Fund, and the Tax Compliance and Administration
24 Fund as provided in this Section, the Department shall pay
25 each month into the Road Fund the amount estimated to
26 represent 32% of the net revenue realized from the taxes
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1 imposed on motor fuel and gasohol. Beginning July 1, 2023 and
2 until July 1, 2024, subject to the payment of amounts into the
3 County and Mass Transit District Fund, the Local Government
4 Tax Fund, the Build Illinois Fund, the McCormick Place
5 Expansion Project Fund, the Illinois Tax Increment Fund, the
6 Energy Infrastructure Fund, and the Tax Compliance and
7 Administration Fund as provided in this Section, the
8 Department shall pay each month into the Road Fund the amount
9 estimated to represent 48% of the net revenue realized from
10 the taxes imposed on motor fuel and gasohol. Beginning July 1,
11 2024 and until July 1, 2025, subject to the payment of amounts
12 into the County and Mass Transit District Fund, the Local
13 Government Tax Fund, the Build Illinois Fund, the McCormick
14 Place Expansion Project Fund, the Illinois Tax Increment Fund,
15 the Energy Infrastructure Fund, and the Tax Compliance and
16 Administration Fund as provided in this Section, the
17 Department shall pay each month into the Road Fund the amount
18 estimated to represent 64% of the net revenue realized from
19 the taxes imposed on motor fuel and gasohol. Beginning on July
20 1, 2025, subject to the payment of amounts into the County and
21 Mass Transit District Fund, the Local Government Tax Fund, the
22 Build Illinois Fund, the McCormick Place Expansion Project
23 Fund, the Illinois Tax Increment Fund, the Energy
24 Infrastructure Fund, and the Tax Compliance and Administration
25 Fund as provided in this Section, the Department shall pay
26 each month into the Road Fund the amount estimated to
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1 represent 80% of the net revenue realized from the taxes
2 imposed on motor fuel and gasohol. As used in this paragraph
3 "motor fuel" has the meaning given to that term in Section 1.1
4 of the Motor Fuel Tax Law, and "gasohol" has the meaning given
5 to that term in Section 3-40 of the Use Tax Act.
6 Of the remainder of the moneys received by the Department
7 pursuant to this Act, 75% thereof shall be paid into the State
8 treasury Treasury and 25% shall be reserved in a special
9 account and used only for the transfer to the Common School
10 Fund as part of the monthly transfer from the General Revenue
11 Fund in accordance with Section 8a of the State Finance Act.
12 The Department may, upon separate written notice to a
13 taxpayer, require the taxpayer to prepare and file with the
14 Department on a form prescribed by the Department within not
15 less than 60 days after receipt of the notice an annual
16 information return for the tax year specified in the notice.
17 Such annual return to the Department shall include a statement
18 of gross receipts as shown by the retailer's last Federal
19 income tax return. If the total receipts of the business as
20 reported in the Federal income tax return do not agree with the
21 gross receipts reported to the Department of Revenue for the
22 same period, the retailer shall attach to his annual return a
23 schedule showing a reconciliation of the 2 amounts and the
24 reasons for the difference. The retailer's annual return to
25 the Department shall also disclose the cost of goods sold by
26 the retailer during the year covered by such return, opening
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1 and closing inventories of such goods for such year, costs of
2 goods used from stock or taken from stock and given away by the
3 retailer during such year, payroll information of the
4 retailer's business during such year and any additional
5 reasonable information which the Department deems would be
6 helpful in determining the accuracy of the monthly, quarterly
7 or annual returns filed by such retailer as provided for in
8 this Section.
9 If the annual information return required by this Section
10 is not filed when and as required, the taxpayer shall be liable
11 as follows:
12 (i) Until January 1, 1994, the taxpayer shall be
13 liable for a penalty equal to 1/6 of 1% of the tax due from
14 such taxpayer under this Act during the period to be
15 covered by the annual return for each month or fraction of
16 a month until such return is filed as required, the
17 penalty to be assessed and collected in the same manner as
18 any other penalty provided for in this Act.
19 (ii) On and after January 1, 1994, the taxpayer shall
20 be liable for a penalty as described in Section 3-4 of the
21 Uniform Penalty and Interest Act.
22 The chief executive officer, proprietor, owner or highest
23 ranking manager shall sign the annual return to certify the
24 accuracy of the information contained therein. Any person who
25 willfully signs the annual return containing false or
26 inaccurate information shall be guilty of perjury and punished
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1 accordingly. The annual return form prescribed by the
2 Department shall include a warning that the person signing the
3 return may be liable for perjury.
4 The provisions of this Section concerning the filing of an
5 annual information return do not apply to a retailer who is not
6 required to file an income tax return with the United States
7 Government.
8 As soon as possible after the first day of each month, upon
9 certification of the Department of Revenue, the Comptroller
10 shall order transferred and the Treasurer shall transfer from
11 the General Revenue Fund to the Motor Fuel Tax Fund an amount
12 equal to 1.7% of 80% of the net revenue realized under this Act
13 for the second preceding month. Beginning April 1, 2000, this
14 transfer is no longer required and shall not be made.
15 Net revenue realized for a month shall be the revenue
16 collected by the State pursuant to this Act, less the amount
17 paid out during that month as refunds to taxpayers for
18 overpayment of liability.
19 For greater simplicity of administration, manufacturers,
20 importers and wholesalers whose products are sold at retail in
21 Illinois by numerous retailers, and who wish to do so, may
22 assume the responsibility for accounting and paying to the
23 Department all tax accruing under this Act with respect to
24 such sales, if the retailers who are affected do not make
25 written objection to the Department to this arrangement.
26 Any person who promotes, organizes, provides retail
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1 selling space for concessionaires or other types of sellers at
2 the Illinois State Fair, DuQuoin State Fair, county fairs,
3 local fairs, art shows, flea markets and similar exhibitions
4 or events, including any transient merchant as defined by
5 Section 2 of the Transient Merchant Act of 1987, is required to
6 file a report with the Department providing the name of the
7 merchant's business, the name of the person or persons engaged
8 in merchant's business, the permanent address and Illinois
9 Retailers Occupation Tax Registration Number of the merchant,
10 the dates and location of the event and other reasonable
11 information that the Department may require. The report must
12 be filed not later than the 20th day of the month next
13 following the month during which the event with retail sales
14 was held. Any person who fails to file a report required by
15 this Section commits a business offense and is subject to a
16 fine not to exceed $250.
17 Any person engaged in the business of selling tangible
18 personal property at retail as a concessionaire or other type
19 of seller at the Illinois State Fair, county fairs, art shows,
20 flea markets and similar exhibitions or events, or any
21 transient merchants, as defined by Section 2 of the Transient
22 Merchant Act of 1987, may be required to make a daily report of
23 the amount of such sales to the Department and to make a daily
24 payment of the full amount of tax due. The Department shall
25 impose this requirement when it finds that there is a
26 significant risk of loss of revenue to the State at such an
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1 exhibition or event. Such a finding shall be based on evidence
2 that a substantial number of concessionaires or other sellers
3 who are not residents of Illinois will be engaging in the
4 business of selling tangible personal property at retail at
5 the exhibition or event, or other evidence of a significant
6 risk of loss of revenue to the State. The Department shall
7 notify concessionaires and other sellers affected by the
8 imposition of this requirement. In the absence of notification
9 by the Department, the concessionaires and other sellers shall
10 file their returns as otherwise required in this Section.
11 (Source: P.A. 101-10, Article 15, Section 15-25, eff. 6-5-19;
12 101-10, Article 25, Section 25-120, eff. 6-5-19; 101-27, eff.
13 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
14 101-636, eff. 6-10-20; 102-634, eff. 8-27-21; 102-700, Article
15 60, Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
16 65-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
17 1-1-23; revised 12-13-22.)
18 Section 99. Effective date. This Act takes effect upon
19 becoming law.
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