Illinois 2023-2024 Regular Session

Illinois Senate Bill SB1610 Compare Versions

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

Old	New	Differences
1	1	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB1610 Introduced 2/8/2023, by Sen. Christopher Belt 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, the Retailers' Occupation Tax Act, and the State Finance Act. Provides for a sales tax holiday on school supplies from August 5, 2023 through August 14, 2023. Effective immediately. LRB103 28478 HLH 54859 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB1610 Introduced 2/8/2023, by Sen. Christopher Belt 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, the Retailers' Occupation Tax Act, and the State Finance Act. Provides for a sales tax holiday on school supplies from August 5, 2023 through August 14, 2023. Effective immediately. LRB103 28478 HLH 54859 b LRB103 28478 HLH 54859 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB1610 Introduced 2/8/2023, by Sen. Christopher Belt SYNOPSIS AS INTRODUCED:
3	3	30 ILCS 105/6z-18 from Ch. 127, par. 142z-18 30 ILCS 105/6z-20 from Ch. 127, par. 142z-20 35 ILCS 105/3-635 ILCS 105/3-10 35 ILCS 105/9 from Ch. 120, par. 439.935 ILCS 120/2-835 ILCS 120/2-10 35 ILCS 120/3 from Ch. 120, par. 442 30 ILCS 105/6z-18 from Ch. 127, par. 142z-18 30 ILCS 105/6z-20 from Ch. 127, par. 142z-20 35 ILCS 105/3-6 35 ILCS 105/3-10 35 ILCS 105/9 from Ch. 120, par. 439.9 35 ILCS 120/2-8 35 ILCS 120/2-10 35 ILCS 120/3 from Ch. 120, par. 442
4	4	30 ILCS 105/6z-18 from Ch. 127, par. 142z-18
5	5	30 ILCS 105/6z-20 from Ch. 127, par. 142z-20
6	6	35 ILCS 105/3-6
7	7	35 ILCS 105/3-10
8	8	35 ILCS 105/9 from Ch. 120, par. 439.9
9	9	35 ILCS 120/2-8
10	10	35 ILCS 120/2-10
11	11	35 ILCS 120/3 from Ch. 120, par. 442
12	12	Amends the Use Tax Act, the Retailers' Occupation Tax Act, and the State Finance Act. Provides for a sales tax holiday on school supplies from August 5, 2023 through August 14, 2023. Effective immediately.
13	13	LRB103 28478 HLH 54859 b LRB103 28478 HLH 54859 b
14	14	LRB103 28478 HLH 54859 b
15	15	A BILL FOR
16	16	SB1610LRB103 28478 HLH 54859 b SB1610 LRB103 28478 HLH 54859 b
17	17	SB1610 LRB103 28478 HLH 54859 b
18	18	1 AN ACT concerning revenue.
19	19	2 Be it enacted by the People of the State of Illinois,
20	20	3 represented in the General Assembly:
21	21	4 Section 5. The State Finance Act is amended by changing
22	22	5 Sections 6z-18 and 6z-20 as follows:
23	23	6 (30 ILCS 105/6z-18) (from Ch. 127, par. 142z-18)
24	24	7 Sec. 6z-18. Local Government Tax Fund. A portion of the
25	25	8 money paid into the Local Government Tax Fund from sales of
26	26	9 tangible personal property taxed at the 1% rate under the
27	27	10 Retailers' Occupation Tax Act and the Service Occupation Tax
28	28	11 Act, which occurred in municipalities, shall be distributed to
29	29	12 each municipality based upon the sales which occurred in that
30	30	13 municipality. The remainder shall be distributed to each
31	31	14 county based upon the sales which occurred in the
32	32	15 unincorporated area of that county.
33	33	16 Moneys transferred from the Grocery Tax Replacement Fund
34	34	17 to the Local Government Tax Fund under Section 6z-130 shall be
35	35	18 treated under this Section in the same manner as if they had
36	36	19 been remitted with the return on which they were reported.
37	37	20 A portion of the money paid into the Local Government Tax
38	38	21 Fund from the 6.25% general use tax rate on the selling price
39	39	22 of tangible personal property which is purchased outside
40	40	23 Illinois at retail from a retailer and which is titled or
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44	44	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB1610 Introduced 2/8/2023, by Sen. Christopher Belt SYNOPSIS AS INTRODUCED:
45	45	30 ILCS 105/6z-18 from Ch. 127, par. 142z-18 30 ILCS 105/6z-20 from Ch. 127, par. 142z-20 35 ILCS 105/3-635 ILCS 105/3-10 35 ILCS 105/9 from Ch. 120, par. 439.935 ILCS 120/2-835 ILCS 120/2-10 35 ILCS 120/3 from Ch. 120, par. 442 30 ILCS 105/6z-18 from Ch. 127, par. 142z-18 30 ILCS 105/6z-20 from Ch. 127, par. 142z-20 35 ILCS 105/3-6 35 ILCS 105/3-10 35 ILCS 105/9 from Ch. 120, par. 439.9 35 ILCS 120/2-8 35 ILCS 120/2-10 35 ILCS 120/3 from Ch. 120, par. 442
46	46	30 ILCS 105/6z-18 from Ch. 127, par. 142z-18
47	47	30 ILCS 105/6z-20 from Ch. 127, par. 142z-20
48	48	35 ILCS 105/3-6
49	49	35 ILCS 105/3-10
50	50	35 ILCS 105/9 from Ch. 120, par. 439.9
51	51	35 ILCS 120/2-8
52	52	35 ILCS 120/2-10
53	53	35 ILCS 120/3 from Ch. 120, par. 442
54	54	Amends the Use Tax Act, the Retailers' Occupation Tax Act, and the State Finance Act. Provides for a sales tax holiday on school supplies from August 5, 2023 through August 14, 2023. Effective immediately.
55	55	LRB103 28478 HLH 54859 b LRB103 28478 HLH 54859 b
56	56	LRB103 28478 HLH 54859 b
57	57	A BILL FOR
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63	63	30 ILCS 105/6z-18 from Ch. 127, par. 142z-18
64	64	30 ILCS 105/6z-20 from Ch. 127, par. 142z-20
65	65	35 ILCS 105/3-6
66	66	35 ILCS 105/3-10
67	67	35 ILCS 105/9 from Ch. 120, par. 439.9
68	68	35 ILCS 120/2-8
69	69	35 ILCS 120/2-10
70	70	35 ILCS 120/3 from Ch. 120, par. 442
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89	89	1 registered by any agency of this State's government shall be
90	90	2 distributed to municipalities as provided in this paragraph.
91	91	3 Each municipality shall receive the amount attributable to
92	92	4 sales for which Illinois addresses for titling or registration
93	93	5 purposes are given as being in such municipality. The
94	94	6 remainder of the money paid into the Local Government Tax Fund
95	95	7 from such sales shall be distributed to counties. Each county
96	96	8 shall receive the amount attributable to sales for which
97	97	9 Illinois addresses for titling or registration purposes are
98	98	10 given as being located in the unincorporated area of such
99	99	11 county.
100	100	12 A portion of the money paid into the Local Government Tax
101	101	13 Fund from the 6.25% general rate (and, beginning July 1, 2000
102	102	14 and through December 31, 2000, the 1.25% rate on motor fuel and
103	103	15 gasohol, and during a sales tax holiday period, as defined in
104	104	16 Section 3-6 of the Use Tax Act, beginning on August 6, 2010
105	105	17 through August 15, 2010, and beginning again on August 5, 2022
106	106	18 through August 14, 2022, the 1.25% rate on sales tax holiday
107	107	19 items) on sales subject to taxation under the Retailers'
108	108	20 Occupation Tax Act and the Service Occupation Tax Act, which
109	109	21 occurred in municipalities, shall be distributed to each
110	110	22 municipality, based upon the sales which occurred in that
111	111	23 municipality. The remainder shall be distributed to each
112	112	24 county, based upon the sales which occurred in the
113	113	25 unincorporated area of such county.
114	114	26 For the purpose of determining allocation to the local
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125	125	1 government unit, a retail sale by a producer of coal or other
126	126	2 mineral mined in Illinois is a sale at retail at the place
127	127	3 where the coal or other mineral mined in Illinois is extracted
128	128	4 from the earth. This paragraph does not apply to coal or other
129	129	5 mineral when it is delivered or shipped by the seller to the
130	130	6 purchaser at a point outside Illinois so that the sale is
131	131	7 exempt under the United States Constitution as a sale in
132	132	8 interstate or foreign commerce.
133	133	9 Whenever the Department determines that a refund of money
134	134	10 paid into the Local Government Tax Fund should be made to a
135	135	11 claimant instead of issuing a credit memorandum, the
136	136	12 Department shall notify the State Comptroller, who shall cause
137	137	13 the order to be drawn for the amount specified, and to the
138	138	14 person named, in such notification from the Department. Such
139	139	15 refund shall be paid by the State Treasurer out of the Local
140	140	16 Government Tax Fund.
141	141	17 As soon as possible after the first day of each month,
142	142	18 beginning January 1, 2011, upon certification of the
143	143	19 Department of Revenue, the Comptroller shall order
144	144	20 transferred, and the Treasurer shall transfer, to the STAR
145	145	21 Bonds Revenue Fund the local sales tax increment, as defined
146	146	22 in the Innovation Development and Economy Act, collected
147	147	23 during the second preceding calendar month for sales within a
148	148	24 STAR bond district and deposited into the Local Government Tax
149	149	25 Fund, less 3% of that amount, which shall be transferred into
150	150	26 the Tax Compliance and Administration Fund and shall be used
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161	161	1 by the Department, subject to appropriation, to cover the
162	162	2 costs of the Department in administering the Innovation
163	163	3 Development and Economy Act.
164	164	4 After the monthly transfer to the STAR Bonds Revenue Fund,
165	165	5 on or before the 25th day of each calendar month, the
166	166	6 Department shall prepare and certify to the Comptroller the
167	167	7 disbursement of stated sums of money to named municipalities
168	168	8 and counties, the municipalities and counties to be those
169	169	9 entitled to distribution of taxes or penalties paid to the
170	170	10 Department during the second preceding calendar month. The
171	171	11 amount to be paid to each municipality or county shall be the
172	172	12 amount (not including credit memoranda) collected during the
173	173	13 second preceding calendar month by the Department and paid
174	174	14 into the Local Government Tax Fund, plus an amount the
175	175	15 Department determines is necessary to offset any amounts which
176	176	16 were erroneously paid to a different taxing body, and not
177	177	17 including an amount equal to the amount of refunds made during
178	178	18 the second preceding calendar month by the Department, and not
179	179	19 including any amount which the Department determines is
180	180	20 necessary to offset any amounts which are payable to a
181	181	21 different taxing body but were erroneously paid to the
182	182	22 municipality or county, and not including any amounts that are
183	183	23 transferred to the STAR Bonds Revenue Fund. Within 10 days
184	184	24 after receipt, by the Comptroller, of the disbursement
185	185	25 certification to the municipalities and counties, provided for
186	186	26 in this Section to be given to the Comptroller by the
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197	197	1 Department, the Comptroller shall cause the orders to be drawn
198	198	2 for the respective amounts in accordance with the directions
199	199	3 contained in such certification.
200	200	4 When certifying the amount of monthly disbursement to a
201	201	5 municipality or county under this Section, the Department
202	202	6 shall increase or decrease that amount by an amount necessary
203	203	7 to offset any misallocation of previous disbursements. The
204	204	8 offset amount shall be the amount erroneously disbursed within
205	205	9 the 6 months preceding the time a misallocation is discovered.
206	206	10 The provisions directing the distributions from the
207	207	11 special fund in the State treasury Treasury provided for in
208	208	12 this Section shall constitute an irrevocable and continuing
209	209	13 appropriation of all amounts as provided herein. The State
210	210	14 Treasurer and State Comptroller are hereby authorized to make
211	211	15 distributions as provided in this Section.
212	212	16 In construing any development, redevelopment, annexation,
213	213	17 preannexation, or other lawful agreement in effect prior to
214	214	18 September 1, 1990, which describes or refers to receipts from
215	215	19 a county or municipal retailers' occupation tax, use tax or
216	216	20 service occupation tax which now cannot be imposed, such
217	217	21 description or reference shall be deemed to include the
218	218	22 replacement revenue for such abolished taxes, distributed from
219	219	23 the Local Government Tax Fund.
220	220	24 As soon as possible after March 8, 2013 (the effective
221	221	25 date of Public Act 98-3) this amendatory Act of the 98th
222	222	26 General Assembly, the State Comptroller shall order and the
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233	233	1 State Treasurer shall transfer $6,600,000 from the Local
234	234	2 Government Tax Fund to the Illinois State Medical Disciplinary
235	235	3 Fund.
236	236	4 (Source: P.A. 102-700, Article 60, Section 60-10, eff.
237	237	5 4-19-22; 102-700, Article 65, Section 65-15, eff. 4-19-22;
238	238	6 revised 6-2-22.)
239	239	7 (30 ILCS 105/6z-20) (from Ch. 127, par. 142z-20)
240	240	8 Sec. 6z-20. County and Mass Transit District Fund. Of the
241	241	9 money received from the 6.25% general rate (and, beginning
242	242	10 July 1, 2000 and through December 31, 2000, the 1.25% rate on
243	243	11 motor fuel and gasohol, and beginning on August 6, 2010
244	244	12 through August 15, 2010, and during a sales tax holiday
245	245	13 period, as defined in Section 3-6 of the Use Tax Act, beginning
246	246	14 again on August 5, 2022 through August 14, 2022, the 1.25% rate
247	247	15 on sales tax holiday items) on sales subject to taxation under
248	248	16 the Retailers' Occupation Tax Act and Service Occupation Tax
249	249	17 Act and paid into the County and Mass Transit District Fund,
250	250	18 distribution to the Regional Transportation Authority tax
251	251	19 fund, created pursuant to Section 4.03 of the Regional
252	252	20 Transportation Authority Act, for deposit therein shall be
253	253	21 made based upon the retail sales occurring in a county having
254	254	22 more than 3,000,000 inhabitants. The remainder shall be
255	255	23 distributed to each county having 3,000,000 or fewer
256	256	24 inhabitants based upon the retail sales occurring in each such
257	257	25 county.
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268	268	1 For the purpose of determining allocation to the local
269	269	2 government unit, a retail sale by a producer of coal or other
270	270	3 mineral mined in Illinois is a sale at retail at the place
271	271	4 where the coal or other mineral mined in Illinois is extracted
272	272	5 from the earth. This paragraph does not apply to coal or other
273	273	6 mineral when it is delivered or shipped by the seller to the
274	274	7 purchaser at a point outside Illinois so that the sale is
275	275	8 exempt under the United States Constitution as a sale in
276	276	9 interstate or foreign commerce.
277	277	10 Of the money received from the 6.25% general use tax rate
278	278	11 on tangible personal property which is purchased outside
279	279	12 Illinois at retail from a retailer and which is titled or
280	280	13 registered by any agency of this State's government and paid
281	281	14 into the County and Mass Transit District Fund, the amount for
282	282	15 which Illinois addresses for titling or registration purposes
283	283	16 are given as being in each county having more than 3,000,000
284	284	17 inhabitants shall be distributed into the Regional
285	285	18 Transportation Authority tax fund, created pursuant to Section
286	286	19 4.03 of the Regional Transportation Authority Act. The
287	287	20 remainder of the money paid from such sales shall be
288	288	21 distributed to each county based on sales for which Illinois
289	289	22 addresses for titling or registration purposes are given as
290	290	23 being located in the county. Any money paid into the Regional
291	291	24 Transportation Authority Occupation and Use Tax Replacement
292	292	25 Fund from the County and Mass Transit District Fund prior to
293	293	26 January 14, 1991, which has not been paid to the Authority
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304	304	1 prior to that date, shall be transferred to the Regional
305	305	2 Transportation Authority tax fund.
306	306	3 Whenever the Department determines that a refund of money
307	307	4 paid into the County and Mass Transit District Fund should be
308	308	5 made to a claimant instead of issuing a credit memorandum, the
309	309	6 Department shall notify the State Comptroller, who shall cause
310	310	7 the order to be drawn for the amount specified, and to the
311	311	8 person named, in such notification from the Department. Such
312	312	9 refund shall be paid by the State Treasurer out of the County
313	313	10 and Mass Transit District Fund.
314	314	11 As soon as possible after the first day of each month,
315	315	12 beginning January 1, 2011, upon certification of the
316	316	13 Department of Revenue, the Comptroller shall order
317	317	14 transferred, and the Treasurer shall transfer, to the STAR
318	318	15 Bonds Revenue Fund the local sales tax increment, as defined
319	319	16 in the Innovation Development and Economy Act, collected
320	320	17 during the second preceding calendar month for sales within a
321	321	18 STAR bond district and deposited into the County and Mass
322	322	19 Transit District Fund, less 3% of that amount, which shall be
323	323	20 transferred into the Tax Compliance and Administration Fund
324	324	21 and shall be used by the Department, subject to appropriation,
325	325	22 to cover the costs of the Department in administering the
326	326	23 Innovation Development and Economy Act.
327	327	24 After the monthly transfer to the STAR Bonds Revenue Fund,
328	328	25 on or before the 25th day of each calendar month, the
329	329	26 Department shall prepare and certify to the Comptroller the
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340	340	1 disbursement of stated sums of money to the Regional
341	341	2 Transportation Authority and to named counties, the counties
342	342	3 to be those entitled to distribution, as hereinabove provided,
343	343	4 of taxes or penalties paid to the Department during the second
344	344	5 preceding calendar month. The amount to be paid to the
345	345	6 Regional Transportation Authority and each county having
346	346	7 3,000,000 or fewer inhabitants shall be the amount (not
347	347	8 including credit memoranda) collected during the second
348	348	9 preceding calendar month by the Department and paid into the
349	349	10 County and Mass Transit District Fund, plus an amount the
350	350	11 Department determines is necessary to offset any amounts which
351	351	12 were erroneously paid to a different taxing body, and not
352	352	13 including an amount equal to the amount of refunds made during
353	353	14 the second preceding calendar month by the Department, and not
354	354	15 including any amount which the Department determines is
355	355	16 necessary to offset any amounts which were payable to a
356	356	17 different taxing body but were erroneously paid to the
357	357	18 Regional Transportation Authority or county, and not including
358	358	19 any amounts that are transferred to the STAR Bonds Revenue
359	359	20 Fund, less 1.5% of the amount to be paid to the Regional
360	360	21 Transportation Authority, which shall be transferred into the
361	361	22 Tax Compliance and Administration Fund. The Department, at the
362	362	23 time of each monthly disbursement to the Regional
363	363	24 Transportation Authority, shall prepare and certify to the
364	364	25 State Comptroller the amount to be transferred into the Tax
365	365	26 Compliance and Administration Fund under this Section. Within
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376	376	1 10 days after receipt, by the Comptroller, of the disbursement
377	377	2 certification to the Regional Transportation Authority,
378	378	3 counties, and the Tax Compliance and Administration Fund
379	379	4 provided for in this Section to be given to the Comptroller by
380	380	5 the Department, the Comptroller shall cause the orders to be
381	381	6 drawn for the respective amounts in accordance with the
382	382	7 directions contained in such certification.
383	383	8 When certifying the amount of a monthly disbursement to
384	384	9 the Regional Transportation Authority or to a county under
385	385	10 this Section, the Department shall increase or decrease that
386	386	11 amount by an amount necessary to offset any misallocation of
387	387	12 previous disbursements. The offset amount shall be the amount
388	388	13 erroneously disbursed within the 6 months preceding the time a
389	389	14 misallocation is discovered.
390	390	15 The provisions directing the distributions from the
391	391	16 special fund in the State Treasury provided for in this
392	392	17 Section and from the Regional Transportation Authority tax
393	393	18 fund created by Section 4.03 of the Regional Transportation
394	394	19 Authority Act shall constitute an irrevocable and continuing
395	395	20 appropriation of all amounts as provided herein. The State
396	396	21 Treasurer and State Comptroller are hereby authorized to make
397	397	22 distributions as provided in this Section.
398	398	23 In construing any development, redevelopment, annexation,
399	399	24 preannexation or other lawful agreement in effect prior to
400	400	25 September 1, 1990, which describes or refers to receipts from
401	401	26 a county or municipal retailers' occupation tax, use tax or
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412	412	1 service occupation tax which now cannot be imposed, such
413	413	2 description or reference shall be deemed to include the
414	414	3 replacement revenue for such abolished taxes, distributed from
415	415	4 the County and Mass Transit District Fund or Local Government
416	416	5 Distributive Fund, as the case may be.
417	417	6 (Source: P.A. 102-700, eff. 4-19-22.)
418	418	7 Section 10. The Use Tax Act is amended by changing
419	419	8 Sections 3-6, 3-10, and 9 as follows:
420	420	9 (35 ILCS 105/3-6)
421	421	10 Sec. 3-6. Sales tax holiday items.
422	422	11 (a) Any tangible personal property described in this
423	423	12 subsection is a sales tax holiday item and qualifies for the
424	424	13 1.25% reduced rate of tax during the sales tax holiday period
425	425	14 for the period set forth in Section 3-10 of this Act
426	426	15 (hereinafter referred to as the Sales Tax Holiday Period). The
427	427	16 reduced rate on these items shall be administered under the
428	428	17 provisions of subsection (b) of this Section. The following
429	429	18 items are subject to the reduced rate:
430	430	19 (1) Clothing items that each have a retail selling
431	431	20 price of less than $125.
432	432	21 "Clothing" means, unless otherwise specified in this
433	433	22 Section, all human wearing apparel suitable for general
434	434	23 use. "Clothing" does not include clothing accessories,
435	435	24 protective equipment, or sport or recreational equipment.
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446	446	1 "Clothing" includes, but is not limited to: household and
447	447	2 shop aprons; athletic supporters; bathing suits and caps;
448	448	3 belts and suspenders; boots; coats and jackets; ear muffs;
449	449	4 footlets; gloves and mittens for general use; hats and
450	450	5 caps; hosiery; insoles for shoes; lab coats; neckties;
451	451	6 overshoes; pantyhose; rainwear; rubber pants; sandals;
452	452	7 scarves; shoes and shoelaces; slippers; sneakers; socks
453	453	8 and stockings; steel-toed shoes; underwear; and school
454	454	9 uniforms.
455	455	10 "Clothing accessories" means, but is not limited to:
456	456	11 briefcases; cosmetics; hair notions, including, but not
457	457	12 limited to barrettes, hair bows, and hair nets; handbags;
458	458	13 handkerchiefs; jewelry; non-prescription sunglasses;
459	459	14 umbrellas; wallets; watches; and wigs and hair pieces.
460	460	15 "Protective equipment" means, but is not limited to:
461	461	16 breathing masks; clean room apparel and equipment; ear and
462	462	17 hearing protectors; face shields; hard hats; helmets;
463	463	18 paint or dust respirators; protective gloves; safety
464	464	19 glasses and goggles; safety belts; tool belts; and
465	465	20 welder's gloves and masks.
466	466	21 "Sport or recreational equipment" means, but is not
467	467	22 limited to: ballet and tap shoes; cleated or spiked
468	468	23 athletic shoes; gloves, including, but not limited to,
469	469	24 baseball, bowling, boxing, hockey, and golf gloves;
470	470	25 goggles; hand and elbow guards; life preservers and vests;
471	471	26 mouth guards; roller and ice skates; shin guards; shoulder
472	472
473	473
474	474
475	475
476	476
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478	478
479	479
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481	481	SB1610 - 13 - LRB103 28478 HLH 54859 b
482	482	1 pads; ski boots; waders; and wetsuits and fins.
483	483	2 (2) School supplies. "School supplies" means, unless
484	484	3 otherwise specified in this Section, items used by a
485	485	4 student in a course of study. The purchase of school
486	486	5 supplies for use by persons other than students for use in
487	487	6 a course of study are not eligible for the reduced rate of
488	488	7 tax. "School supplies" do not include school art supplies;
489	489	8 school instructional materials; cameras; film and memory
490	490	9 cards; videocameras, tapes, and videotapes; computers;
491	491	10 cell phones; Personal Digital Assistants (PDAs); handheld
492	492	11 electronic schedulers; and school computer supplies.
493	493	12 "School supplies" includes, but is not limited to:
494	494	13 binders; book bags; calculators; cellophane tape;
495	495	14 blackboard chalk; compasses; composition books; crayons;
496	496	15 erasers; expandable, pocket, plastic, and manila folders;
497	497	16 glue, paste, and paste sticks; highlighters; index cards;
498	498	17 index card boxes; legal pads; lunch boxes; markers;
499	499	18 notebooks; paper, including loose leaf ruled notebook
500	500	19 paper, copy paper, graph paper, tracing paper, manila
501	501	20 paper, colored paper, poster board, and construction
502	502	21 paper; pencils; pencil leads; pens; ink and ink refills
503	503	22 for pens; pencil boxes and other school supply boxes;
504	504	23 pencil sharpeners; protractors; rulers; scissors; and
505	505	24 writing tablets.
506	506	25 "School art supply" means an item commonly used by a
507	507	26 student in a course of study for artwork and includes only
508	508
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510	510
511	511
512	512
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515	515
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517	517	SB1610 - 14 - LRB103 28478 HLH 54859 b
518	518	1 the following items: clay and glazes; acrylic, tempera,
519	519	2 and oil paint; paintbrushes for artwork; sketch and
520	520	3 drawing pads; and watercolors.
521	521	4 "School instructional material" means written material
522	522	5 commonly used by a student in a course of study as a
523	523	6 reference and to learn the subject being taught and
524	524	7 includes only the following items: reference books;
525	525	8 reference maps and globes; textbooks; and workbooks.
526	526	9 "School computer supply" means an item commonly used
527	527	10 by a student in a course of study in which a computer is
528	528	11 used and applies only to the following items: flashdrives
529	529	12 and other computer data storage devices; data storage
530	530	13 media, such as diskettes and compact disks; boxes and
531	531	14 cases for disk storage; external ports or drives; computer
532	532	15 cases; computer cables; computer printers; and printer
533	533	16 cartridges, toner, and ink.
534	534	17 (b) Administration. Notwithstanding any other provision of
535	535	18 this Act, the reduced rate of tax under Section 3-10 of this
536	536	19 Act for clothing and school supplies shall be administered by
537	537	20 the Department under the provisions of this subsection (b).
538	538	21 (1) Bundled sales. Items that qualify for the reduced
539	539	22 rate of tax that are bundled together with items that do
540	540	23 not qualify for the reduced rate of tax and that are sold
541	541	24 for one itemized price will be subject to the reduced rate
542	542	25 of tax only if the value of the items that qualify for the
543	543	26 reduced rate of tax exceeds the value of the items that do
544	544
545	545
546	546
547	547
548	548
549	549	SB1610 - 14 - LRB103 28478 HLH 54859 b
550	550
551	551
552	552	SB1610- 15 -LRB103 28478 HLH 54859 b SB1610 - 15 - LRB103 28478 HLH 54859 b
553	553	SB1610 - 15 - LRB103 28478 HLH 54859 b
554	554	1 not qualify for the reduced rate of tax.
555	555	2 (2) Coupons and discounts. An unreimbursed discount by
556	556	3 the seller reduces the sales price of the property so that
557	557	4 the discounted sales price determines whether the sales
558	558	5 price is within a sales tax holiday price threshold. A
559	559	6 coupon or other reduction in the sales price is treated as
560	560	7 a discount if the seller is not reimbursed for the coupon
561	561	8 or reduction amount by a third party.
562	562	9 (3) Splitting of items normally sold together.
563	563	10 Articles that are normally sold as a single unit must
564	564	11 continue to be sold in that manner. Such articles cannot
565	565	12 be priced separately and sold as individual items in order
566	566	13 to obtain the reduced rate of tax. For example, a pair of
567	567	14 shoes cannot have each shoe sold separately so that the
568	568	15 sales price of each shoe is within a sales tax holiday
569	569	16 price threshold.
570	570	17 (4) Rain checks. A rain check is a procedure that
571	571	18 allows a customer to purchase an item at a certain price at
572	572	19 a later time because the particular item was out of stock.
573	573	20 Eligible property that customers purchase during the Sales
574	574	21 Tax Holiday Period with the use of a rain check will
575	575	22 qualify for the reduced rate of tax regardless of when the
576	576	23 rain check was issued. Issuance of a rain check during the
577	577	24 Sales Tax Holiday Period will not qualify eligible
578	578	25 property for the reduced rate of tax if the property is
579	579	26 actually purchased after the Sales Tax Holiday Period.
580	580
581	581
582	582
583	583
584	584
585	585	SB1610 - 15 - LRB103 28478 HLH 54859 b
586	586
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589	589	SB1610 - 16 - LRB103 28478 HLH 54859 b
590	590	1 (5) Exchanges. The procedure for an exchange in
591	591	2 regards to a sales tax holiday is as follows:
592	592	3 (A) If a customer purchases an item of eligible
593	593	4 property during the Sales Tax Holiday Period, but
594	594	5 later exchanges the item for a similar eligible item,
595	595	6 even if a different size, different color, or other
596	596	7 feature, no additional tax is due even if the exchange
597	597	8 is made after the Sales Tax Holiday Period.
598	598	9 (B) If a customer purchases an item of eligible
599	599	10 property during the Sales Tax Holiday Period, but
600	600	11 after the Sales Tax Holiday Period has ended, the
601	601	12 customer returns the item and receives credit on the
602	602	13 purchase of a different item, the 6.25% general
603	603	14 merchandise sales tax rate is due on the sale of the
604	604	15 newly purchased item.
605	605	16 (C) If a customer purchases an item of eligible
606	606	17 property before the Sales Tax Holiday Period, but
607	607	18 during the Sales Tax Holiday Period the customer
608	608	19 returns the item and receives credit on the purchase
609	609	20 of a different item of eligible property, the reduced
610	610	21 rate of tax is due on the sale of the new item if the
611	611	22 new item is purchased during the Sales Tax Holiday
612	612	23 Period.
613	613	24 (6) (Blank).
614	614	25 (7) Order date and back orders. For the purpose of a
615	615	26 sales tax holiday, eligible property qualifies for the
616	616
617	617
618	618
619	619
620	620
621	621	SB1610 - 16 - LRB103 28478 HLH 54859 b
622	622
623	623
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625	625	SB1610 - 17 - LRB103 28478 HLH 54859 b
626	626	1 reduced rate of tax if: (i) the item is both delivered to
627	627	2 and paid for by the customer during the Sales Tax Holiday
628	628	3 Period or (ii) the customer orders and pays for the item
629	629	4 and the seller accepts the order during the Sales Tax
630	630	5 Holiday Period for immediate shipment, even if delivery is
631	631	6 made after the Sales Tax Holiday Period. The seller
632	632	7 accepts an order when the seller has taken action to fill
633	633	8 the order for immediate shipment. Actions to fill an order
634	634	9 include placement of an "in date" stamp on an order or
635	635	10 assignment of an "order number" to an order within the
636	636	11 Sales Tax Holiday Period. An order is for immediate
637	637	12 shipment when the customer does not request delayed
638	638	13 shipment. An order is for immediate shipment
639	639	14 notwithstanding that the shipment may be delayed because
640	640	15 of a backlog of orders or because stock is currently
641	641	16 unavailable to, or on back order by, the seller.
642	642	17 (8) Returns. For a 60-day period immediately after the
643	643	18 Sales Tax Holiday Period, if a customer returns an item
644	644	19 that would qualify for the reduced rate of tax, credit for
645	645	20 or refund of sales tax shall be given only at the reduced
646	646	21 rate unless the customer provides a receipt or invoice
647	647	22 that shows tax was paid at the 6.25% general merchandise
648	648	23 rate, or the seller has sufficient documentation to show
649	649	24 that tax was paid at the 6.25% general merchandise rate on
650	650	25 the specific item. This 60-day period is set solely for
651	651	26 the purpose of designating a time period during which the
652	652
653	653
654	654
655	655
656	656
657	657	SB1610 - 17 - LRB103 28478 HLH 54859 b
658	658
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661	661	SB1610 - 18 - LRB103 28478 HLH 54859 b
662	662	1 customer must provide documentation that shows that the
663	663	2 appropriate sales tax rate was paid on returned
664	664	3 merchandise. The 60-day period is not intended to change a
665	665	4 seller's policy on the time period during which the seller
666	666	5 will accept returns.
667	667	6 (c) The Department may implement the provisions of this
668	668	7 Section through the use of emergency rules, along with
669	669	8 permanent rules filed concurrently with such emergency rules,
670	670	9 in accordance with the provisions of Section 5-45 of the
671	671	10 Illinois Administrative Procedure Act. For purposes of the
672	672	11 Illinois Administrative Procedure Act, the adoption of rules
673	673	12 to implement the provisions of this Section shall be deemed an
674	674	13 emergency and necessary for the public interest, safety, and
675	675	14 welfare.
676	676	15 (d) As used in this Section, "sales tax holiday period"
677	677	16 means:
678	678	17 (1) from August 6, 2010 through August 15, 2010;
679	679	18 (2) from August 5, 2022 through August 14, 2022; and
680	680	19 (3) from August 5, 2023 through August 14, 2023.
681	681	20 (Source: P.A. 102-700, eff. 4-19-22.)
682	682	21 (35 ILCS 105/3-10)
683	683	22 Sec. 3-10. Rate of tax. Unless otherwise provided in this
684	684	23 Section, the tax imposed by this Act is at the rate of 6.25% of
685	685	24 either the selling price or the fair market value, if any, of
686	686	25 the tangible personal property. In all cases where property
687	687
688	688
689	689
690	690
691	691
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693	693
694	694
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696	696	SB1610 - 19 - LRB103 28478 HLH 54859 b
697	697	1 functionally used or consumed is the same as the property that
698	698	2 was purchased at retail, then the tax is imposed on the selling
699	699	3 price of the property. In all cases where property
700	700	4 functionally used or consumed is a by-product or waste product
701	701	5 that has been refined, manufactured, or produced from property
702	702	6 purchased at retail, then the tax is imposed on the lower of
703	703	7 the fair market value, if any, of the specific property so used
704	704	8 in this State or on the selling price of the property purchased
705	705	9 at retail. For purposes of this Section "fair market value"
706	706	10 means the price at which property would change hands between a
707	707	11 willing buyer and a willing seller, neither being under any
708	708	12 compulsion to buy or sell and both having reasonable knowledge
709	709	13 of the relevant facts. The fair market value shall be
710	710	14 established by Illinois sales by the taxpayer of the same
711	711	15 property as that functionally used or consumed, or if there
712	712	16 are no such sales by the taxpayer, then comparable sales or
713	713	17 purchases of property of like kind and character in Illinois.
714	714	18 Beginning on July 1, 2000 and through December 31, 2000,
715	715	19 with respect to motor fuel, as defined in Section 1.1 of the
716	716	20 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
717	717	21 the Use Tax Act, the tax is imposed at the rate of 1.25%.
718	718	22 During the sales tax holiday period set forth in Section
719	719	23 3-6, Beginning on August 6, 2010 through August 15, 2010, and
720	720	24 beginning again on August 5, 2022 through August 14, 2022,
721	721	25 with respect to sales tax holiday items as defined in Section
722	722	26 3-6 of this Act, the tax is imposed at the rate of 1.25%.
723	723
724	724
725	725
726	726
727	727
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729	729
730	730
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733	733	1 With respect to gasohol, the tax imposed by this Act
734	734	2 applies to (i) 70% of the proceeds of sales made on or after
735	735	3 January 1, 1990, and before July 1, 2003, (ii) 80% of the
736	736	4 proceeds of sales made on or after July 1, 2003 and on or
737	737	5 before July 1, 2017, and (iii) 100% of the proceeds of sales
738	738	6 made thereafter. If, at any time, however, the tax under this
739	739	7 Act on sales of gasohol is imposed at the rate of 1.25%, then
740	740	8 the tax imposed by this Act applies to 100% of the proceeds of
741	741	9 sales of gasohol made during that time.
742	742	10 With respect to majority blended ethanol fuel, the tax
743	743	11 imposed by this Act does not apply to the proceeds of sales
744	744	12 made on or after July 1, 2003 and on or before December 31,
745	745	13 2023 but applies to 100% of the proceeds of sales made
746	746	14 thereafter.
747	747	15 With respect to biodiesel blends with no less than 1% and
748	748	16 no more than 10% biodiesel, the tax imposed by this Act applies
749	749	17 to (i) 80% of the proceeds of sales made on or after July 1,
750	750	18 2003 and on or before December 31, 2018 and (ii) 100% of the
751	751	19 proceeds of sales made after December 31, 2018 and before
752	752	20 January 1, 2024. On and after January 1, 2024 and on or before
753	753	21 December 31, 2030, the taxation of biodiesel, renewable
754	754	22 diesel, and biodiesel blends shall be as provided in Section
755	755	23 3-5.1. If, at any time, however, the tax under this Act on
756	756	24 sales of biodiesel blends with no less than 1% and no more than
757	757	25 10% biodiesel is imposed at the rate of 1.25%, then the tax
758	758	26 imposed by this Act applies to 100% of the proceeds of sales of
759	759
760	760
761	761
762	762
763	763
764	764	SB1610 - 20 - LRB103 28478 HLH 54859 b
765	765
766	766
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768	768	SB1610 - 21 - LRB103 28478 HLH 54859 b
769	769	1 biodiesel blends with no less than 1% and no more than 10%
770	770	2 biodiesel made during that time.
771	771	3 With respect to biodiesel and biodiesel blends with more
772	772	4 than 10% but no more than 99% biodiesel, the tax imposed by
773	773	5 this Act does not apply to the proceeds of sales made on or
774	774	6 after July 1, 2003 and on or before December 31, 2023. On and
775	775	7 after January 1, 2024 and on or before December 31, 2030, the
776	776	8 taxation of biodiesel, renewable diesel, and biodiesel blends
777	777	9 shall be as provided in Section 3-5.1.
778	778	10 Until July 1, 2022 and beginning again on July 1, 2023,
779	779	11 with respect to food for human consumption that is to be
780	780	12 consumed off the premises where it is sold (other than
781	781	13 alcoholic beverages, food consisting of or infused with adult
782	782	14 use cannabis, soft drinks, and food that has been prepared for
783	783	15 immediate consumption), the tax is imposed at the rate of 1%.
784	784	16 Beginning on July 1, 2022 and until July 1, 2023, with respect
785	785	17 to food for human consumption that is to be consumed off the
786	786	18 premises where it is sold (other than alcoholic beverages,
787	787	19 food consisting of or infused with adult use cannabis, soft
788	788	20 drinks, and food that has been prepared for immediate
789	789	21 consumption), the tax is imposed at the rate of 0%.
790	790	22 With respect to prescription and nonprescription
791	791	23 medicines, drugs, medical appliances, products classified as
792	792	24 Class III medical devices by the United States Food and Drug
793	793	25 Administration that are used for cancer treatment pursuant to
794	794	26 a prescription, as well as any accessories and components
795	795
796	796
797	797
798	798
799	799
800	800	SB1610 - 21 - LRB103 28478 HLH 54859 b
801	801
802	802
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804	804	SB1610 - 22 - LRB103 28478 HLH 54859 b
805	805	1 related to those devices, modifications to a motor vehicle for
806	806	2 the purpose of rendering it usable by a person with a
807	807	3 disability, and insulin, blood sugar testing materials,
808	808	4 syringes, and needles used by human diabetics, the tax is
809	809	5 imposed at the rate of 1%. For the purposes of this Section,
810	810	6 until September 1, 2009: the term "soft drinks" means any
811	811	7 complete, finished, ready-to-use, non-alcoholic drink, whether
812	812	8 carbonated or not, including, but not limited to, soda water,
813	813	9 cola, fruit juice, vegetable juice, carbonated water, and all
814	814	10 other preparations commonly known as soft drinks of whatever
815	815	11 kind or description that are contained in any closed or sealed
816	816	12 bottle, can, carton, or container, regardless of size; but
817	817	13 "soft drinks" does not include coffee, tea, non-carbonated
818	818	14 water, infant formula, milk or milk products as defined in the
819	819	15 Grade A Pasteurized Milk and Milk Products Act, or drinks
820	820	16 containing 50% or more natural fruit or vegetable juice.
821	821	17 Notwithstanding any other provisions of this Act,
822	822	18 beginning September 1, 2009, "soft drinks" means non-alcoholic
823	823	19 beverages that contain natural or artificial sweeteners. "Soft
824	824	20 drinks" does do not include beverages that contain milk or
825	825	21 milk products, soy, rice or similar milk substitutes, or
826	826	22 greater than 50% of vegetable or fruit juice by volume.
827	827	23 Until August 1, 2009, and notwithstanding any other
828	828	24 provisions of this Act, "food for human consumption that is to
829	829	25 be consumed off the premises where it is sold" includes all
830	830	26 food sold through a vending machine, except soft drinks and
831	831
832	832
833	833
834	834
835	835
836	836	SB1610 - 22 - LRB103 28478 HLH 54859 b
837	837
838	838
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840	840	SB1610 - 23 - LRB103 28478 HLH 54859 b
841	841	1 food products that are dispensed hot from a vending machine,
842	842	2 regardless of the location of the vending machine. Beginning
843	843	3 August 1, 2009, and notwithstanding any other provisions of
844	844	4 this Act, "food for human consumption that is to be consumed
845	845	5 off the premises where it is sold" includes all food sold
846	846	6 through a vending machine, except soft drinks, candy, and food
847	847	7 products that are dispensed hot from a vending machine,
848	848	8 regardless of the location of the vending machine.
849	849	9 Notwithstanding any other provisions of this Act,
850	850	10 beginning September 1, 2009, "food for human consumption that
851	851	11 is to be consumed off the premises where it is sold" does not
852	852	12 include candy. For purposes of this Section, "candy" means a
853	853	13 preparation of sugar, honey, or other natural or artificial
854	854	14 sweeteners in combination with chocolate, fruits, nuts or
855	855	15 other ingredients or flavorings in the form of bars, drops, or
856	856	16 pieces. "Candy" does not include any preparation that contains
857	857	17 flour or requires refrigeration.
858	858	18 Notwithstanding any other provisions of this Act,
859	859	19 beginning September 1, 2009, "nonprescription medicines and
860	860	20 drugs" does not include grooming and hygiene products. For
861	861	21 purposes of this Section, "grooming and hygiene products"
862	862	22 includes, but is not limited to, soaps and cleaning solutions,
863	863	23 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
864	864	24 lotions and screens, unless those products are available by
865	865	25 prescription only, regardless of whether the products meet the
866	866	26 definition of "over-the-counter-drugs". For the purposes of
867	867
868	868
869	869
870	870
871	871
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873	873
874	874
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876	876	SB1610 - 24 - LRB103 28478 HLH 54859 b
877	877	1 this paragraph, "over-the-counter-drug" means a drug for human
878	878	2 use that contains a label that identifies the product as a drug
879	879	3 as required by 21 CFR C.F.R. 201.66. The
880	880	4 "over-the-counter-drug" label includes:
881	881	5 (A) a A "Drug Facts" panel; or
882	882	6 (B) a A statement of the "active ingredient(s)" with a
883	883	7 list of those ingredients contained in the compound,
884	884	8 substance or preparation.
885	885	9 Beginning on January 1, 2014 (the effective date of Public
886	886	10 Act 98-122) this amendatory Act of the 98th General Assembly,
887	887	11 "prescription and nonprescription medicines and drugs"
888	888	12 includes medical cannabis purchased from a registered
889	889	13 dispensing organization under the Compassionate Use of Medical
890	890	14 Cannabis Program Act.
891	891	15 As used in this Section, "adult use cannabis" means
892	892	16 cannabis subject to tax under the Cannabis Cultivation
893	893	17 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
894	894	18 and does not include cannabis subject to tax under the
895	895	19 Compassionate Use of Medical Cannabis Program Act.
896	896	20 If the property that is purchased at retail from a
897	897	21 retailer is acquired outside Illinois and used outside
898	898	22 Illinois before being brought to Illinois for use here and is
899	899	23 taxable under this Act, the "selling price" on which the tax is
900	900	24 computed shall be reduced by an amount that represents a
901	901	25 reasonable allowance for depreciation for the period of prior
902	902	26 out-of-state use.
903	903
904	904
905	905
906	906
907	907
908	908	SB1610 - 24 - LRB103 28478 HLH 54859 b
909	909
910	910
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912	912	SB1610 - 25 - LRB103 28478 HLH 54859 b
913	913	1 (Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
914	914	2 102-4, eff. 4-27-21; 102-700, Article 20, Section 20-5, eff.
915	915	3 4-19-22; 102-700, Article 60, Section 60-15, eff. 4-19-22;
916	916	4 102-700, Article 65, Section 65-5, eff. 4-19-22; revised
917	917	5 5-27-22.)
918	918	6 (35 ILCS 105/9) (from Ch. 120, par. 439.9)
919	919	7 Sec. 9. Except as to motor vehicles, watercraft, aircraft,
920	920	8 and trailers that are required to be registered with an agency
921	921	9 of this State, each retailer required or authorized to collect
922	922	10 the tax imposed by this Act shall pay to the Department the
923	923	11 amount of such tax (except as otherwise provided) at the time
924	924	12 when he is required to file his return for the period during
925	925	13 which such tax was collected, less a discount of 2.1% prior to
926	926	14 January 1, 1990, and 1.75% on and after January 1, 1990, or $5
927	927	15 per calendar year, whichever is greater, which is allowed to
928	928	16 reimburse the retailer for expenses incurred in collecting the
929	929	17 tax, keeping records, preparing and filing returns, remitting
930	930	18 the tax and supplying data to the Department on request. When
931	931	19 determining the discount allowed under this Section, retailers
932	932	20 shall include the amount of tax that would have been due at the
933	933	21 6.25% rate but for the 1.25% rate imposed on sales tax holiday
934	934	22 items during the sales tax period set forth in Section 3-6
935	935	23 under this amendatory Act of the 102nd General Assembly. The
936	936	24 discount under this Section is not allowed for the 1.25%
937	937	25 portion of taxes paid on aviation fuel that is subject to the
938	938
939	939
940	940
941	941
942	942
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944	944
945	945
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947	947	SB1610 - 26 - LRB103 28478 HLH 54859 b
948	948	1 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
949	949	2 47133. When determining the discount allowed under this
950	950	3 Section, retailers shall include the amount of tax that would
951	951	4 have been due at the 1% rate but for the 0% rate imposed under
952	952	5 Public Act 102-700 this amendatory Act of the 102nd General
953	953	6 Assembly. In the case of retailers who report and pay the tax
954	954	7 on a transaction by transaction basis, as provided in this
955	955	8 Section, such discount shall be taken with each such tax
956	956	9 remittance instead of when such retailer files his periodic
957	957	10 return. The discount allowed under this Section is allowed
958	958	11 only for returns that are filed in the manner required by this
959	959	12 Act. The Department may disallow the discount for retailers
960	960	13 whose certificate of registration is revoked at the time the
961	961	14 return is filed, but only if the Department's decision to
962	962	15 revoke the certificate of registration has become final. A
963	963	16 retailer need not remit that part of any tax collected by him
964	964	17 to the extent that he is required to remit and does remit the
965	965	18 tax imposed by the Retailers' Occupation Tax Act, with respect
966	966	19 to the sale of the same property.
967	967	20 Where such tangible personal property is sold under a
968	968	21 conditional sales contract, or under any other form of sale
969	969	22 wherein the payment of the principal sum, or a part thereof, is
970	970	23 extended beyond the close of the period for which the return is
971	971	24 filed, the retailer, in collecting the tax (except as to motor
972	972	25 vehicles, watercraft, aircraft, and trailers that are required
973	973	26 to be registered with an agency of this State), may collect for
974	974
975	975
976	976
977	977
978	978
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980	980
981	981
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983	983	SB1610 - 27 - LRB103 28478 HLH 54859 b
984	984	1 each tax return period, only the tax applicable to that part of
985	985	2 the selling price actually received during such tax return
986	986	3 period.
987	987	4 Except as provided in this Section, on or before the
988	988	5 twentieth day of each calendar month, such retailer shall file
989	989	6 a return for the preceding calendar month. Such return shall
990	990	7 be filed on forms prescribed by the Department and shall
991	991	8 furnish such information as the Department may reasonably
992	992	9 require. The return shall include the gross receipts on food
993	993	10 for human consumption that is to be consumed off the premises
994	994	11 where it is sold (other than alcoholic beverages, food
995	995	12 consisting of or infused with adult use cannabis, soft drinks,
996	996	13 and food that has been prepared for immediate consumption)
997	997	14 which were received during the preceding calendar month,
998	998	15 quarter, or year, as appropriate, and upon which tax would
999	999	16 have been due but for the 0% rate imposed under Public Act
1000	1000	17 102-700 this amendatory Act of the 102nd General Assembly. The
1001	1001	18 return shall also include the amount of tax that would have
1002	1002	19 been due on food for human consumption that is to be consumed
1003	1003	20 off the premises where it is sold (other than alcoholic
1004	1004	21 beverages, food consisting of or infused with adult use
1005	1005	22 cannabis, soft drinks, and food that has been prepared for
1006	1006	23 immediate consumption) but for the 0% rate imposed under
1007	1007	24 Public Act 102-700 this amendatory Act of the 102nd General
1008	1008	25 Assembly.
1009	1009	26 On and after January 1, 2018, except for returns required
1010	1010
1011	1011
1012	1012
1013	1013
1014	1014
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1016	1016
1017	1017
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1020	1020	1 to be filed prior to January 1, 2023 for motor vehicles,
1021	1021	2 watercraft, aircraft, and trailers that are required to be
1022	1022	3 registered with an agency of this State, with respect to
1023	1023	4 retailers whose annual gross receipts average $20,000 or more,
1024	1024	5 all returns required to be filed pursuant to this Act shall be
1025	1025	6 filed electronically. On and after January 1, 2023, with
1026	1026	7 respect to retailers whose annual gross receipts average
1027	1027	8 $20,000 or more, all returns required to be filed pursuant to
1028	1028	9 this Act, including, but not limited to, returns for motor
1029	1029	10 vehicles, watercraft, aircraft, and trailers that are required
1030	1030	11 to be registered with an agency of this State, shall be filed
1031	1031	12 electronically. Retailers who demonstrate that they do not
1032	1032	13 have access to the Internet or demonstrate hardship in filing
1033	1033	14 electronically may petition the Department to waive the
1034	1034	15 electronic filing requirement.
1035	1035	16 The Department may require returns to be filed on a
1036	1036	17 quarterly basis. If so required, a return for each calendar
1037	1037	18 quarter shall be filed on or before the twentieth day of the
1038	1038	19 calendar month following the end of such calendar quarter. The
1039	1039	20 taxpayer shall also file a return with the Department for each
1040	1040	21 of the first two months of each calendar quarter, on or before
1041	1041	22 the twentieth day of the following calendar month, stating:
1042	1042	23 1. The name of the seller;
1043	1043	24 2. The address of the principal place of business from
1044	1044	25 which he engages in the business of selling tangible
1045	1045	26 personal property at retail in this State;
1046	1046
1047	1047
1048	1048
1049	1049
1050	1050
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1052	1052
1053	1053
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1055	1055	SB1610 - 29 - LRB103 28478 HLH 54859 b
1056	1056	1 3. The total amount of taxable receipts received by
1057	1057	2 him during the preceding calendar month from sales of
1058	1058	3 tangible personal property by him during such preceding
1059	1059	4 calendar month, including receipts from charge and time
1060	1060	5 sales, but less all deductions allowed by law;
1061	1061	6 4. The amount of credit provided in Section 2d of this
1062	1062	7 Act;
1063	1063	8 5. The amount of tax due;
1064	1064	9 5-5. The signature of the taxpayer; and
1065	1065	10 6. Such other reasonable information as the Department
1066	1066	11 may require.
1067	1067	12 Each retailer required or authorized to collect the tax
1068	1068	13 imposed by this Act on aviation fuel sold at retail in this
1069	1069	14 State during the preceding calendar month shall, instead of
1070	1070	15 reporting and paying tax on aviation fuel as otherwise
1071	1071	16 required by this Section, report and pay such tax on a separate
1072	1072	17 aviation fuel tax return. The requirements related to the
1073	1073	18 return shall be as otherwise provided in this Section.
1074	1074	19 Notwithstanding any other provisions of this Act to the
1075	1075	20 contrary, retailers collecting tax on aviation fuel shall file
1076	1076	21 all aviation fuel tax returns and shall make all aviation fuel
1077	1077	22 tax payments by electronic means in the manner and form
1078	1078	23 required by the Department. For purposes of this Section,
1079	1079	24 "aviation fuel" means jet fuel and aviation gasoline.
1080	1080	25 If a taxpayer fails to sign a return within 30 days after
1081	1081	26 the proper notice and demand for signature by the Department,
1082	1082
1083	1083
1084	1084
1085	1085
1086	1086
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1088	1088
1089	1089
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1091	1091	SB1610 - 30 - LRB103 28478 HLH 54859 b
1092	1092	1 the return shall be considered valid and any amount shown to be
1093	1093	2 due on the return shall be deemed assessed.
1094	1094	3 Notwithstanding any other provision of this Act to the
1095	1095	4 contrary, retailers subject to tax on cannabis shall file all
1096	1096	5 cannabis tax returns and shall make all cannabis tax payments
1097	1097	6 by electronic means in the manner and form required by the
1098	1098	7 Department.
1099	1099	8 Beginning October 1, 1993, a taxpayer who has an average
1100	1100	9 monthly tax liability of $150,000 or more shall make all
1101	1101	10 payments required by rules of the Department by electronic
1102	1102	11 funds transfer. Beginning October 1, 1994, a taxpayer who has
1103	1103	12 an average monthly tax liability of $100,000 or more shall
1104	1104	13 make all payments required by rules of the Department by
1105	1105	14 electronic funds transfer. Beginning October 1, 1995, a
1106	1106	15 taxpayer who has an average monthly tax liability of $50,000
1107	1107	16 or more shall make all payments required by rules of the
1108	1108	17 Department by electronic funds transfer. Beginning October 1,
1109	1109	18 2000, a taxpayer who has an annual tax liability of $200,000 or
1110	1110	19 more shall make all payments required by rules of the
1111	1111	20 Department by electronic funds transfer. The term "annual tax
1112	1112	21 liability" shall be the sum of the taxpayer's liabilities
1113	1113	22 under this Act, and under all other State and local occupation
1114	1114	23 and use tax laws administered by the Department, for the
1115	1115	24 immediately preceding calendar year. The term "average monthly
1116	1116	25 tax liability" means the sum of the taxpayer's liabilities
1117	1117	26 under this Act, and under all other State and local occupation
1118	1118
1119	1119
1120	1120
1121	1121
1122	1122
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1124	1124
1125	1125
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1127	1127	SB1610 - 31 - LRB103 28478 HLH 54859 b
1128	1128	1 and use tax laws administered by the Department, for the
1129	1129	2 immediately preceding calendar year divided by 12. Beginning
1130	1130	3 on October 1, 2002, a taxpayer who has a tax liability in the
1131	1131	4 amount set forth in subsection (b) of Section 2505-210 of the
1132	1132	5 Department of Revenue Law shall make all payments required by
1133	1133	6 rules of the Department by electronic funds transfer.
1134	1134	7 Before August 1 of each year beginning in 1993, the
1135	1135	8 Department shall notify all taxpayers required to make
1136	1136	9 payments by electronic funds transfer. All taxpayers required
1137	1137	10 to make payments by electronic funds transfer shall make those
1138	1138	11 payments for a minimum of one year beginning on October 1.
1139	1139	12 Any taxpayer not required to make payments by electronic
1140	1140	13 funds transfer may make payments by electronic funds transfer
1141	1141	14 with the permission of the Department.
1142	1142	15 All taxpayers required to make payment by electronic funds
1143	1143	16 transfer and any taxpayers authorized to voluntarily make
1144	1144	17 payments by electronic funds transfer shall make those
1145	1145	18 payments in the manner authorized by the Department.
1146	1146	19 The Department shall adopt such rules as are necessary to
1147	1147	20 effectuate a program of electronic funds transfer and the
1148	1148	21 requirements of this Section.
1149	1149	22 Before October 1, 2000, if the taxpayer's average monthly
1150	1150	23 tax liability to the Department under this Act, the Retailers'
1151	1151	24 Occupation Tax Act, the Service Occupation Tax Act, the
1152	1152	25 Service Use Tax Act was $10,000 or more during the preceding 4
1153	1153	26 complete calendar quarters, he shall file a return with the
1154	1154
1155	1155
1156	1156
1157	1157
1158	1158
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1160	1160
1161	1161
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1163	1163	SB1610 - 32 - LRB103 28478 HLH 54859 b
1164	1164	1 Department each month by the 20th day of the month next
1165	1165	2 following the month during which such tax liability is
1166	1166	3 incurred and shall make payments to the Department on or
1167	1167	4 before the 7th, 15th, 22nd and last day of the month during
1168	1168	5 which such liability is incurred. On and after October 1,
1169	1169	6 2000, if the taxpayer's average monthly tax liability to the
1170	1170	7 Department under this Act, the Retailers' Occupation Tax Act,
1171	1171	8 the Service Occupation Tax Act, and the Service Use Tax Act was
1172	1172	9 $20,000 or more during the preceding 4 complete calendar
1173	1173	10 quarters, he shall file a return with the Department each
1174	1174	11 month by the 20th day of the month next following the month
1175	1175	12 during which such tax liability is incurred and shall make
1176	1176	13 payment to the Department on or before the 7th, 15th, 22nd and
1177	1177	14 last day of the month during which such liability is incurred.
1178	1178	15 If the month during which such tax liability is incurred began
1179	1179	16 prior to January 1, 1985, each payment shall be in an amount
1180	1180	17 equal to 1/4 of the taxpayer's actual liability for the month
1181	1181	18 or an amount set by the Department not to exceed 1/4 of the
1182	1182	19 average monthly liability of the taxpayer to the Department
1183	1183	20 for the preceding 4 complete calendar quarters (excluding the
1184	1184	21 month of highest liability and the month of lowest liability
1185	1185	22 in such 4 quarter period). If the month during which such tax
1186	1186	23 liability is incurred begins on or after January 1, 1985, and
1187	1187	24 prior to January 1, 1987, each payment shall be in an amount
1188	1188	25 equal to 22.5% of the taxpayer's actual liability for the
1189	1189	26 month or 27.5% of the taxpayer's liability for the same
1190	1190
1191	1191
1192	1192
1193	1193
1194	1194
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1196	1196
1197	1197
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1199	1199	SB1610 - 33 - LRB103 28478 HLH 54859 b
1200	1200	1 calendar month of the preceding year. If the month during
1201	1201	2 which such tax liability is incurred begins on or after
1202	1202	3 January 1, 1987, and prior to January 1, 1988, each payment
1203	1203	4 shall be in an amount equal to 22.5% of the taxpayer's actual
1204	1204	5 liability for the month or 26.25% of the taxpayer's liability
1205	1205	6 for the same calendar month of the preceding year. If the month
1206	1206	7 during which such tax liability is incurred begins on or after
1207	1207	8 January 1, 1988, and prior to January 1, 1989, or begins on or
1208	1208	9 after January 1, 1996, each payment shall be in an amount equal
1209	1209	10 to 22.5% of the taxpayer's actual liability for the month or
1210	1210	11 25% of the taxpayer's liability for the same calendar month of
1211	1211	12 the preceding year. If the month during which such tax
1212	1212	13 liability is incurred begins on or after January 1, 1989, and
1213	1213	14 prior to January 1, 1996, each payment shall be in an amount
1214	1214	15 equal to 22.5% of the taxpayer's actual liability for the
1215	1215	16 month or 25% of the taxpayer's liability for the same calendar
1216	1216	17 month of the preceding year or 100% of the taxpayer's actual
1217	1217	18 liability for the quarter monthly reporting period. The amount
1218	1218	19 of such quarter monthly payments shall be credited against the
1219	1219	20 final tax liability of the taxpayer's return for that month.
1220	1220	21 Before October 1, 2000, once applicable, the requirement of
1221	1221	22 the making of quarter monthly payments to the Department shall
1222	1222	23 continue until such taxpayer's average monthly liability to
1223	1223	24 the Department during the preceding 4 complete calendar
1224	1224	25 quarters (excluding the month of highest liability and the
1225	1225	26 month of lowest liability) is less than $9,000, or until such
1226	1226
1227	1227
1228	1228
1229	1229
1230	1230
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1232	1232
1233	1233
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1235	1235	SB1610 - 34 - LRB103 28478 HLH 54859 b
1236	1236	1 taxpayer's average monthly liability to the Department as
1237	1237	2 computed for each calendar quarter of the 4 preceding complete
1238	1238	3 calendar quarter period is less than $10,000. However, if a
1239	1239	4 taxpayer can show the Department that a substantial change in
1240	1240	5 the taxpayer's business has occurred which causes the taxpayer
1241	1241	6 to anticipate that his average monthly tax liability for the
1242	1242	7 reasonably foreseeable future will fall below the $10,000
1243	1243	8 threshold stated above, then such taxpayer may petition the
1244	1244	9 Department for change in such taxpayer's reporting status. On
1245	1245	10 and after October 1, 2000, once applicable, the requirement of
1246	1246	11 the making of quarter monthly payments to the Department shall
1247	1247	12 continue until such taxpayer's average monthly liability to
1248	1248	13 the Department during the preceding 4 complete calendar
1249	1249	14 quarters (excluding the month of highest liability and the
1250	1250	15 month of lowest liability) is less than $19,000 or until such
1251	1251	16 taxpayer's average monthly liability to the Department as
1252	1252	17 computed for each calendar quarter of the 4 preceding complete
1253	1253	18 calendar quarter period is less than $20,000. However, if a
1254	1254	19 taxpayer can show the Department that a substantial change in
1255	1255	20 the taxpayer's business has occurred which causes the taxpayer
1256	1256	21 to anticipate that his average monthly tax liability for the
1257	1257	22 reasonably foreseeable future will fall below the $20,000
1258	1258	23 threshold stated above, then such taxpayer may petition the
1259	1259	24 Department for a change in such taxpayer's reporting status.
1260	1260	25 The Department shall change such taxpayer's reporting status
1261	1261	26 unless it finds that such change is seasonal in nature and not
1262	1262
1263	1263
1264	1264
1265	1265
1266	1266
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1268	1268
1269	1269
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1271	1271	SB1610 - 35 - LRB103 28478 HLH 54859 b
1272	1272	1 likely to be long term. Quarter monthly payment status shall
1273	1273	2 be determined under this paragraph as if the rate reduction to
1274	1274	3 1.25% in Public Act 102-700 and this amendatory Act of the
1275	1275	4 103rd 102nd General Assembly on sales tax holiday items had
1276	1276	5 not occurred. For quarter monthly payments due on or after
1277	1277	6 July 1, 2023 and through June 30, 2025 June 30, 2024, "25% of
1278	1278	7 the taxpayer's liability for the same calendar month of the
1279	1279	8 preceding year" shall be determined as if the rate reduction
1280	1280	9 to 1.25% in Public Act 102-700 and this amendatory Act of the
1281	1281	10 103rd 102nd General Assembly on sales tax holiday items had
1282	1282	11 not occurred. Quarter monthly payment status shall be
1283	1283	12 determined under this paragraph as if the rate reduction to 0%
1284	1284	13 in Public Act 102-700 this amendatory Act of the 102nd General
1285	1285	14 Assembly on food for human consumption that is to be consumed
1286	1286	15 off the premises where it is sold (other than alcoholic
1287	1287	16 beverages, food consisting of or infused with adult use
1288	1288	17 cannabis, soft drinks, and food that has been prepared for
1289	1289	18 immediate consumption) had not occurred. For quarter monthly
1290	1290	19 payments due under this paragraph on or after July 1, 2023 and
1291	1291	20 through June 30, 2024, "25% of the taxpayer's liability for
1292	1292	21 the same calendar month of the preceding year" shall be
1293	1293	22 determined as if the rate reduction to 0% in Public Act 102-700
1294	1294	23 this amendatory Act of the 102nd General Assembly had not
1295	1295	24 occurred. If any such quarter monthly payment is not paid at
1296	1296	25 the time or in the amount required by this Section, then the
1297	1297	26 taxpayer shall be liable for penalties and interest on the
1298	1298
1299	1299
1300	1300
1301	1301
1302	1302
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1304	1304
1305	1305
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1307	1307	SB1610 - 36 - LRB103 28478 HLH 54859 b
1308	1308	1 difference between the minimum amount due and the amount of
1309	1309	2 such quarter monthly payment actually and timely paid, except
1310	1310	3 insofar as the taxpayer has previously made payments for that
1311	1311	4 month to the Department in excess of the minimum payments
1312	1312	5 previously due as provided in this Section. The Department
1313	1313	6 shall make reasonable rules and regulations to govern the
1314	1314	7 quarter monthly payment amount and quarter monthly payment
1315	1315	8 dates for taxpayers who file on other than a calendar monthly
1316	1316	9 basis.
1317	1317	10 If any such payment provided for in this Section exceeds
1318	1318	11 the taxpayer's liabilities under this Act, the Retailers'
1319	1319	12 Occupation Tax Act, the Service Occupation Tax Act and the
1320	1320	13 Service Use Tax Act, as shown by an original monthly return,
1321	1321	14 the Department shall issue to the taxpayer a credit memorandum
1322	1322	15 no later than 30 days after the date of payment, which
1323	1323	16 memorandum may be submitted by the taxpayer to the Department
1324	1324	17 in payment of tax liability subsequently to be remitted by the
1325	1325	18 taxpayer to the Department or be assigned by the taxpayer to a
1326	1326	19 similar taxpayer under this Act, the Retailers' Occupation Tax
1327	1327	20 Act, the Service Occupation Tax Act or the Service Use Tax Act,
1328	1328	21 in accordance with reasonable rules and regulations to be
1329	1329	22 prescribed by the Department, except that if such excess
1330	1330	23 payment is shown on an original monthly return and is made
1331	1331	24 after December 31, 1986, no credit memorandum shall be issued,
1332	1332	25 unless requested by the taxpayer. If no such request is made,
1333	1333	26 the taxpayer may credit such excess payment against tax
1334	1334
1335	1335
1336	1336
1337	1337
1338	1338
1339	1339	SB1610 - 36 - LRB103 28478 HLH 54859 b
1340	1340
1341	1341
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1343	1343	SB1610 - 37 - LRB103 28478 HLH 54859 b
1344	1344	1 liability subsequently to be remitted by the taxpayer to the
1345	1345	2 Department under this Act, the Retailers' Occupation Tax Act,
1346	1346	3 the Service Occupation Tax Act or the Service Use Tax Act, in
1347	1347	4 accordance with reasonable rules and regulations prescribed by
1348	1348	5 the Department. If the Department subsequently determines that
1349	1349	6 all or any part of the credit taken was not actually due to the
1350	1350	7 taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
1351	1351	8 be reduced by 2.1% or 1.75% of the difference between the
1352	1352	9 credit taken and that actually due, and the taxpayer shall be
1353	1353	10 liable for penalties and interest on such difference.
1354	1354	11 If the retailer is otherwise required to file a monthly
1355	1355	12 return and if the retailer's average monthly tax liability to
1356	1356	13 the Department does not exceed $200, the Department may
1357	1357	14 authorize his returns to be filed on a quarter annual basis,
1358	1358	15 with the return for January, February, and March of a given
1359	1359	16 year being due by April 20 of such year; with the return for
1360	1360	17 April, May and June of a given year being due by July 20 of
1361	1361	18 such year; with the return for July, August and September of a
1362	1362	19 given year being due by October 20 of such year, and with the
1363	1363	20 return for October, November and December of a given year
1364	1364	21 being due by January 20 of the following year.
1365	1365	22 If the retailer is otherwise required to file a monthly or
1366	1366	23 quarterly return and if the retailer's average monthly tax
1367	1367	24 liability to the Department does not exceed $50, the
1368	1368	25 Department may authorize his returns to be filed on an annual
1369	1369	26 basis, with the return for a given year being due by January 20
1370	1370
1371	1371
1372	1372
1373	1373
1374	1374
1375	1375	SB1610 - 37 - LRB103 28478 HLH 54859 b
1376	1376
1377	1377
1378	1378	SB1610- 38 -LRB103 28478 HLH 54859 b SB1610 - 38 - LRB103 28478 HLH 54859 b
1379	1379	SB1610 - 38 - LRB103 28478 HLH 54859 b
1380	1380	1 of the following year.
1381	1381	2 Such quarter annual and annual returns, as to form and
1382	1382	3 substance, shall be subject to the same requirements as
1383	1383	4 monthly returns.
1384	1384	5 Notwithstanding any other provision in this Act concerning
1385	1385	6 the time within which a retailer may file his return, in the
1386	1386	7 case of any retailer who ceases to engage in a kind of business
1387	1387	8 which makes him responsible for filing returns under this Act,
1388	1388	9 such retailer shall file a final return under this Act with the
1389	1389	10 Department not more than one month after discontinuing such
1390	1390	11 business.
1391	1391	12 In addition, with respect to motor vehicles, watercraft,
1392	1392	13 aircraft, and trailers that are required to be registered with
1393	1393	14 an agency of this State, except as otherwise provided in this
1394	1394	15 Section, every retailer selling this kind of tangible personal
1395	1395	16 property shall file, with the Department, upon a form to be
1396	1396	17 prescribed and supplied by the Department, a separate return
1397	1397	18 for each such item of tangible personal property which the
1398	1398	19 retailer sells, except that if, in the same transaction, (i) a
1399	1399	20 retailer of aircraft, watercraft, motor vehicles or trailers
1400	1400	21 transfers more than one aircraft, watercraft, motor vehicle or
1401	1401	22 trailer to another aircraft, watercraft, motor vehicle or
1402	1402	23 trailer retailer for the purpose of resale or (ii) a retailer
1403	1403	24 of aircraft, watercraft, motor vehicles, or trailers transfers
1404	1404	25 more than one aircraft, watercraft, motor vehicle, or trailer
1405	1405	26 to a purchaser for use as a qualifying rolling stock as
1406	1406
1407	1407
1408	1408
1409	1409
1410	1410
1411	1411	SB1610 - 38 - LRB103 28478 HLH 54859 b
1412	1412
1413	1413
1414	1414	SB1610- 39 -LRB103 28478 HLH 54859 b SB1610 - 39 - LRB103 28478 HLH 54859 b
1415	1415	SB1610 - 39 - LRB103 28478 HLH 54859 b
1416	1416	1 provided in Section 3-55 of this Act, then that seller may
1417	1417	2 report the transfer of all the aircraft, watercraft, motor
1418	1418	3 vehicles or trailers involved in that transaction to the
1419	1419	4 Department on the same uniform invoice-transaction reporting
1420	1420	5 return form. For purposes of this Section, "watercraft" means
1421	1421	6 a Class 2, Class 3, or Class 4 watercraft as defined in Section
1422	1422	7 3-2 of the Boat Registration and Safety Act, a personal
1423	1423	8 watercraft, or any boat equipped with an inboard motor.
1424	1424	9 In addition, with respect to motor vehicles, watercraft,
1425	1425	10 aircraft, and trailers that are required to be registered with
1426	1426	11 an agency of this State, every person who is engaged in the
1427	1427	12 business of leasing or renting such items and who, in
1428	1428	13 connection with such business, sells any such item to a
1429	1429	14 retailer for the purpose of resale is, notwithstanding any
1430	1430	15 other provision of this Section to the contrary, authorized to
1431	1431	16 meet the return-filing requirement of this Act by reporting
1432	1432	17 the transfer of all the aircraft, watercraft, motor vehicles,
1433	1433	18 or trailers transferred for resale during a month to the
1434	1434	19 Department on the same uniform invoice-transaction reporting
1435	1435	20 return form on or before the 20th of the month following the
1436	1436	21 month in which the transfer takes place. Notwithstanding any
1437	1437	22 other provision of this Act to the contrary, all returns filed
1438	1438	23 under this paragraph must be filed by electronic means in the
1439	1439	24 manner and form as required by the Department.
1440	1440	25 The transaction reporting return in the case of motor
1441	1441	26 vehicles or trailers that are required to be registered with
1442	1442
1443	1443
1444	1444
1445	1445
1446	1446
1447	1447	SB1610 - 39 - LRB103 28478 HLH 54859 b
1448	1448
1449	1449
1450	1450	SB1610- 40 -LRB103 28478 HLH 54859 b SB1610 - 40 - LRB103 28478 HLH 54859 b
1451	1451	SB1610 - 40 - LRB103 28478 HLH 54859 b
1452	1452	1 an agency of this State, shall be the same document as the
1453	1453	2 Uniform Invoice referred to in Section 5-402 of the Illinois
1454	1454	3 Vehicle Code and must show the name and address of the seller;
1455	1455	4 the name and address of the purchaser; the amount of the
1456	1456	5 selling price including the amount allowed by the retailer for
1457	1457	6 traded-in property, if any; the amount allowed by the retailer
1458	1458	7 for the traded-in tangible personal property, if any, to the
1459	1459	8 extent to which Section 2 of this Act allows an exemption for
1460	1460	9 the value of traded-in property; the balance payable after
1461	1461	10 deducting such trade-in allowance from the total selling
1462	1462	11 price; the amount of tax due from the retailer with respect to
1463	1463	12 such transaction; the amount of tax collected from the
1464	1464	13 purchaser by the retailer on such transaction (or satisfactory
1465	1465	14 evidence that such tax is not due in that particular instance,
1466	1466	15 if that is claimed to be the fact); the place and date of the
1467	1467	16 sale; a sufficient identification of the property sold; such
1468	1468	17 other information as is required in Section 5-402 of the
1469	1469	18 Illinois Vehicle Code, and such other information as the
1470	1470	19 Department may reasonably require.
1471	1471	20 The transaction reporting return in the case of watercraft
1472	1472	21 and aircraft must show the name and address of the seller; the
1473	1473	22 name and address of the purchaser; the amount of the selling
1474	1474	23 price including the amount allowed by the retailer for
1475	1475	24 traded-in property, if any; the amount allowed by the retailer
1476	1476	25 for the traded-in tangible personal property, if any, to the
1477	1477	26 extent to which Section 2 of this Act allows an exemption for
1478	1478
1479	1479
1480	1480
1481	1481
1482	1482
1483	1483	SB1610 - 40 - LRB103 28478 HLH 54859 b
1484	1484
1485	1485
1486	1486	SB1610- 41 -LRB103 28478 HLH 54859 b SB1610 - 41 - LRB103 28478 HLH 54859 b
1487	1487	SB1610 - 41 - LRB103 28478 HLH 54859 b
1488	1488	1 the value of traded-in property; the balance payable after
1489	1489	2 deducting such trade-in allowance from the total selling
1490	1490	3 price; the amount of tax due from the retailer with respect to
1491	1491	4 such transaction; the amount of tax collected from the
1492	1492	5 purchaser by the retailer on such transaction (or satisfactory
1493	1493	6 evidence that such tax is not due in that particular instance,
1494	1494	7 if that is claimed to be the fact); the place and date of the
1495	1495	8 sale, a sufficient identification of the property sold, and
1496	1496	9 such other information as the Department may reasonably
1497	1497	10 require.
1498	1498	11 Such transaction reporting return shall be filed not later
1499	1499	12 than 20 days after the date of delivery of the item that is
1500	1500	13 being sold, but may be filed by the retailer at any time sooner
1501	1501	14 than that if he chooses to do so. The transaction reporting
1502	1502	15 return and tax remittance or proof of exemption from the tax
1503	1503	16 that is imposed by this Act may be transmitted to the
1504	1504	17 Department by way of the State agency with which, or State
1505	1505	18 officer with whom, the tangible personal property must be
1506	1506	19 titled or registered (if titling or registration is required)
1507	1507	20 if the Department and such agency or State officer determine
1508	1508	21 that this procedure will expedite the processing of
1509	1509	22 applications for title or registration.
1510	1510	23 With each such transaction reporting return, the retailer
1511	1511	24 shall remit the proper amount of tax due (or shall submit
1512	1512	25 satisfactory evidence that the sale is not taxable if that is
1513	1513	26 the case), to the Department or its agents, whereupon the
1514	1514
1515	1515
1516	1516
1517	1517
1518	1518
1519	1519	SB1610 - 41 - LRB103 28478 HLH 54859 b
1520	1520
1521	1521
1522	1522	SB1610- 42 -LRB103 28478 HLH 54859 b SB1610 - 42 - LRB103 28478 HLH 54859 b
1523	1523	SB1610 - 42 - LRB103 28478 HLH 54859 b
1524	1524	1 Department shall issue, in the purchaser's name, a tax receipt
1525	1525	2 (or a certificate of exemption if the Department is satisfied
1526	1526	3 that the particular sale is tax exempt) which such purchaser
1527	1527	4 may submit to the agency with which, or State officer with
1528	1528	5 whom, he must title or register the tangible personal property
1529	1529	6 that is involved (if titling or registration is required) in
1530	1530	7 support of such purchaser's application for an Illinois
1531	1531	8 certificate or other evidence of title or registration to such
1532	1532	9 tangible personal property.
1533	1533	10 No retailer's failure or refusal to remit tax under this
1534	1534	11 Act precludes a user, who has paid the proper tax to the
1535	1535	12 retailer, from obtaining his certificate of title or other
1536	1536	13 evidence of title or registration (if titling or registration
1537	1537	14 is required) upon satisfying the Department that such user has
1538	1538	15 paid the proper tax (if tax is due) to the retailer. The
1539	1539	16 Department shall adopt appropriate rules to carry out the
1540	1540	17 mandate of this paragraph.
1541	1541	18 If the user who would otherwise pay tax to the retailer
1542	1542	19 wants the transaction reporting return filed and the payment
1543	1543	20 of tax or proof of exemption made to the Department before the
1544	1544	21 retailer is willing to take these actions and such user has not
1545	1545	22 paid the tax to the retailer, such user may certify to the fact
1546	1546	23 of such delay by the retailer, and may (upon the Department
1547	1547	24 being satisfied of the truth of such certification) transmit
1548	1548	25 the information required by the transaction reporting return
1549	1549	26 and the remittance for tax or proof of exemption directly to
1550	1550
1551	1551
1552	1552
1553	1553
1554	1554
1555	1555	SB1610 - 42 - LRB103 28478 HLH 54859 b
1556	1556
1557	1557
1558	1558	SB1610- 43 -LRB103 28478 HLH 54859 b SB1610 - 43 - LRB103 28478 HLH 54859 b
1559	1559	SB1610 - 43 - LRB103 28478 HLH 54859 b
1560	1560	1 the Department and obtain his tax receipt or exemption
1561	1561	2 determination, in which event the transaction reporting return
1562	1562	3 and tax remittance (if a tax payment was required) shall be
1563	1563	4 credited by the Department to the proper retailer's account
1564	1564	5 with the Department, but without the 2.1% or 1.75% discount
1565	1565	6 provided for in this Section being allowed. When the user pays
1566	1566	7 the tax directly to the Department, he shall pay the tax in the
1567	1567	8 same amount and in the same form in which it would be remitted
1568	1568	9 if the tax had been remitted to the Department by the retailer.
1569	1569	10 Where a retailer collects the tax with respect to the
1570	1570	11 selling price of tangible personal property which he sells and
1571	1571	12 the purchaser thereafter returns such tangible personal
1572	1572	13 property and the retailer refunds the selling price thereof to
1573	1573	14 the purchaser, such retailer shall also refund, to the
1574	1574	15 purchaser, the tax so collected from the purchaser. When
1575	1575	16 filing his return for the period in which he refunds such tax
1576	1576	17 to the purchaser, the retailer may deduct the amount of the tax
1577	1577	18 so refunded by him to the purchaser from any other use tax
1578	1578	19 which such retailer may be required to pay or remit to the
1579	1579	20 Department, as shown by such return, if the amount of the tax
1580	1580	21 to be deducted was previously remitted to the Department by
1581	1581	22 such retailer. If the retailer has not previously remitted the
1582	1582	23 amount of such tax to the Department, he is entitled to no
1583	1583	24 deduction under this Act upon refunding such tax to the
1584	1584	25 purchaser.
1585	1585	26 Any retailer filing a return under this Section shall also
1586	1586
1587	1587
1588	1588
1589	1589
1590	1590
1591	1591	SB1610 - 43 - LRB103 28478 HLH 54859 b
1592	1592
1593	1593
1594	1594	SB1610- 44 -LRB103 28478 HLH 54859 b SB1610 - 44 - LRB103 28478 HLH 54859 b
1595	1595	SB1610 - 44 - LRB103 28478 HLH 54859 b
1596	1596	1 include (for the purpose of paying tax thereon) the total tax
1597	1597	2 covered by such return upon the selling price of tangible
1598	1598	3 personal property purchased by him at retail from a retailer,
1599	1599	4 but as to which the tax imposed by this Act was not collected
1600	1600	5 from the retailer filing such return, and such retailer shall
1601	1601	6 remit the amount of such tax to the Department when filing such
1602	1602	7 return.
1603	1603	8 If experience indicates such action to be practicable, the
1604	1604	9 Department may prescribe and furnish a combination or joint
1605	1605	10 return which will enable retailers, who are required to file
1606	1606	11 returns hereunder and also under the Retailers' Occupation Tax
1607	1607	12 Act, to furnish all the return information required by both
1608	1608	13 Acts on the one form.
1609	1609	14 Where the retailer has more than one business registered
1610	1610	15 with the Department under separate registration under this
1611	1611	16 Act, such retailer may not file each return that is due as a
1612	1612	17 single return covering all such registered businesses, but
1613	1613	18 shall file separate returns for each such registered business.
1614	1614	19 Beginning January 1, 1990, each month the Department shall
1615	1615	20 pay into the State and Local Sales Tax Reform Fund, a special
1616	1616	21 fund in the State Treasury which is hereby created, the net
1617	1617	22 revenue realized for the preceding month from the 1% tax
1618	1618	23 imposed under this Act.
1619	1619	24 Beginning January 1, 1990, each month the Department shall
1620	1620	25 pay into the County and Mass Transit District Fund 4% of the
1621	1621	26 net revenue realized for the preceding month from the 6.25%
1622	1622
1623	1623
1624	1624
1625	1625
1626	1626
1627	1627	SB1610 - 44 - LRB103 28478 HLH 54859 b
1628	1628
1629	1629
1630	1630	SB1610- 45 -LRB103 28478 HLH 54859 b SB1610 - 45 - LRB103 28478 HLH 54859 b
1631	1631	SB1610 - 45 - LRB103 28478 HLH 54859 b
1632	1632	1 general rate on the selling price of tangible personal
1633	1633	2 property which is purchased outside Illinois at retail from a
1634	1634	3 retailer and which is titled or registered by an agency of this
1635	1635	4 State's government.
1636	1636	5 Beginning January 1, 1990, each month the Department shall
1637	1637	6 pay into the State and Local Sales Tax Reform Fund, a special
1638	1638	7 fund in the State Treasury, 20% of the net revenue realized for
1639	1639	8 the preceding month from the 6.25% general rate on the selling
1640	1640	9 price of tangible personal property, other than (i) tangible
1641	1641	10 personal property which is purchased outside Illinois at
1642	1642	11 retail from a retailer and which is titled or registered by an
1643	1643	12 agency of this State's government and (ii) aviation fuel sold
1644	1644	13 on or after December 1, 2019. This exception for aviation fuel
1645	1645	14 only applies for so long as the revenue use requirements of 49
1646	1646	15 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
1647	1647	16 For aviation fuel sold on or after December 1, 2019, each
1648	1648	17 month the Department shall pay into the State Aviation Program
1649	1649	18 Fund 20% of the net revenue realized for the preceding month
1650	1650	19 from the 6.25% general rate on the selling price of aviation
1651	1651	20 fuel, less an amount estimated by the Department to be
1652	1652	21 required for refunds of the 20% portion of the tax on aviation
1653	1653	22 fuel under this Act, which amount shall be deposited into the
1654	1654	23 Aviation Fuel Sales Tax Refund Fund. The Department shall only
1655	1655	24 pay moneys into the State Aviation Program Fund and the
1656	1656	25 Aviation Fuels Sales Tax Refund Fund under this Act for so long
1657	1657	26 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
1658	1658
1659	1659
1660	1660
1661	1661
1662	1662
1663	1663	SB1610 - 45 - LRB103 28478 HLH 54859 b
1664	1664
1665	1665
1666	1666	SB1610- 46 -LRB103 28478 HLH 54859 b SB1610 - 46 - LRB103 28478 HLH 54859 b
1667	1667	SB1610 - 46 - LRB103 28478 HLH 54859 b
1668	1668	1 U.S.C. 47133 are binding on the State.
1669	1669	2 Beginning August 1, 2000, each month the Department shall
1670	1670	3 pay into the State and Local Sales Tax Reform Fund 100% of the
1671	1671	4 net revenue realized for the preceding month from the 1.25%
1672	1672	5 rate on the selling price of motor fuel and gasohol. If, in any
1673	1673	6 month, the tax on sales tax holiday items, as defined in
1674	1674	7 Section 3-6, is imposed at the rate of 1.25%, then the
1675	1675	8 Department shall pay 100% of the net revenue realized for that
1676	1676	9 month from the 1.25% rate on the selling price of sales tax
1677	1677	10 holiday items into the State and Local Sales Tax Reform Fund.
1678	1678	11 Beginning January 1, 1990, each month the Department shall
1679	1679	12 pay into the Local Government Tax Fund 16% of the net revenue
1680	1680	13 realized for the preceding month from the 6.25% general rate
1681	1681	14 on the selling price of tangible personal property which is
1682	1682	15 purchased outside Illinois at retail from a retailer and which
1683	1683	16 is titled or registered by an agency of this State's
1684	1684	17 government.
1685	1685	18 Beginning October 1, 2009, each month the Department shall
1686	1686	19 pay into the Capital Projects Fund an amount that is equal to
1687	1687	20 an amount estimated by the Department to represent 80% of the
1688	1688	21 net revenue realized for the preceding month from the sale of
1689	1689	22 candy, grooming and hygiene products, and soft drinks that had
1690	1690	23 been taxed at a rate of 1% prior to September 1, 2009 but that
1691	1691	24 are now taxed at 6.25%.
1692	1692	25 Beginning July 1, 2011, each month the Department shall
1693	1693	26 pay into the Clean Air Act Permit Fund 80% of the net revenue
1694	1694
1695	1695
1696	1696
1697	1697
1698	1698
1699	1699	SB1610 - 46 - LRB103 28478 HLH 54859 b
1700	1700
1701	1701
1702	1702	SB1610- 47 -LRB103 28478 HLH 54859 b SB1610 - 47 - LRB103 28478 HLH 54859 b
1703	1703	SB1610 - 47 - LRB103 28478 HLH 54859 b
1704	1704	1 realized for the preceding month from the 6.25% general rate
1705	1705	2 on the selling price of sorbents used in Illinois in the
1706	1706	3 process of sorbent injection as used to comply with the
1707	1707	4 Environmental Protection Act or the federal Clean Air Act, but
1708	1708	5 the total payment into the Clean Air Act Permit Fund under this
1709	1709	6 Act and the Retailers' Occupation Tax Act shall not exceed
1710	1710	7 $2,000,000 in any fiscal year.
1711	1711	8 Beginning July 1, 2013, each month the Department shall
1712	1712	9 pay into the Underground Storage Tank Fund from the proceeds
1713	1713	10 collected under this Act, the Service Use Tax Act, the Service
1714	1714	11 Occupation Tax Act, and the Retailers' Occupation Tax Act an
1715	1715	12 amount equal to the average monthly deficit in the Underground
1716	1716	13 Storage Tank Fund during the prior year, as certified annually
1717	1717	14 by the Illinois Environmental Protection Agency, but the total
1718	1718	15 payment into the Underground Storage Tank Fund under this Act,
1719	1719	16 the Service Use Tax Act, the Service Occupation Tax Act, and
1720	1720	17 the Retailers' Occupation Tax Act shall not exceed $18,000,000
1721	1721	18 in any State fiscal year. As used in this paragraph, the
1722	1722	19 "average monthly deficit" shall be equal to the difference
1723	1723	20 between the average monthly claims for payment by the fund and
1724	1724	21 the average monthly revenues deposited into the fund,
1725	1725	22 excluding payments made pursuant to this paragraph.
1726	1726	23 Beginning July 1, 2015, of the remainder of the moneys
1727	1727	24 received by the Department under this Act, the Service Use Tax
1728	1728	25 Act, the Service Occupation Tax Act, and the Retailers'
1729	1729	26 Occupation Tax Act, each month the Department shall deposit
1730	1730
1731	1731
1732	1732
1733	1733
1734	1734
1735	1735	SB1610 - 47 - LRB103 28478 HLH 54859 b
1736	1736
1737	1737
1738	1738	SB1610- 48 -LRB103 28478 HLH 54859 b SB1610 - 48 - LRB103 28478 HLH 54859 b
1739	1739	SB1610 - 48 - LRB103 28478 HLH 54859 b
1740	1740	1 $500,000 into the State Crime Laboratory Fund.
1741	1741	2 Of the remainder of the moneys received by the Department
1742	1742	3 pursuant to this Act, (a) 1.75% thereof shall be paid into the
1743	1743	4 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
1744	1744	5 and after July 1, 1989, 3.8% thereof shall be paid into the
1745	1745	6 Build Illinois Fund; provided, however, that if in any fiscal
1746	1746	7 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
1747	1747	8 may be, of the moneys received by the Department and required
1748	1748	9 to be paid into the Build Illinois Fund pursuant to Section 3
1749	1749	10 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
1750	1750	11 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
1751	1751	12 Service Occupation Tax Act, such Acts being hereinafter called
1752	1752	13 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
1753	1753	14 may be, of moneys being hereinafter called the "Tax Act
1754	1754	15 Amount", and (2) the amount transferred to the Build Illinois
1755	1755	16 Fund from the State and Local Sales Tax Reform Fund shall be
1756	1756	17 less than the Annual Specified Amount (as defined in Section 3
1757	1757	18 of the Retailers' Occupation Tax Act), an amount equal to the
1758	1758	19 difference shall be immediately paid into the Build Illinois
1759	1759	20 Fund from other moneys received by the Department pursuant to
1760	1760	21 the Tax Acts; and further provided, that if on the last
1761	1761	22 business day of any month the sum of (1) the Tax Act Amount
1762	1762	23 required to be deposited into the Build Illinois Bond Account
1763	1763	24 in the Build Illinois Fund during such month and (2) the amount
1764	1764	25 transferred during such month to the Build Illinois Fund from
1765	1765	26 the State and Local Sales Tax Reform Fund shall have been less
1766	1766
1767	1767
1768	1768
1769	1769
1770	1770
1771	1771	SB1610 - 48 - LRB103 28478 HLH 54859 b
1772	1772
1773	1773
1774	1774	SB1610- 49 -LRB103 28478 HLH 54859 b SB1610 - 49 - LRB103 28478 HLH 54859 b
1775	1775	SB1610 - 49 - LRB103 28478 HLH 54859 b
1776	1776	1 than 1/12 of the Annual Specified Amount, an amount equal to
1777	1777	2 the difference shall be immediately paid into the Build
1778	1778	3 Illinois Fund from other moneys received by the Department
1779	1779	4 pursuant to the Tax Acts; and, further provided, that in no
1780	1780	5 event shall the payments required under the preceding proviso
1781	1781	6 result in aggregate payments into the Build Illinois Fund
1782	1782	7 pursuant to this clause (b) for any fiscal year in excess of
1783	1783	8 the greater of (i) the Tax Act Amount or (ii) the Annual
1784	1784	9 Specified Amount for such fiscal year; and, further provided,
1785	1785	10 that the amounts payable into the Build Illinois Fund under
1786	1786	11 this clause (b) shall be payable only until such time as the
1787	1787	12 aggregate amount on deposit under each trust indenture
1788	1788	13 securing Bonds issued and outstanding pursuant to the Build
1789	1789	14 Illinois Bond Act is sufficient, taking into account any
1790	1790	15 future investment income, to fully provide, in accordance with
1791	1791	16 such indenture, for the defeasance of or the payment of the
1792	1792	17 principal of, premium, if any, and interest on the Bonds
1793	1793	18 secured by such indenture and on any Bonds expected to be
1794	1794	19 issued thereafter and all fees and costs payable with respect
1795	1795	20 thereto, all as certified by the Director of the Bureau of the
1796	1796	21 Budget (now Governor's Office of Management and Budget). If on
1797	1797	22 the last business day of any month in which Bonds are
1798	1798	23 outstanding pursuant to the Build Illinois Bond Act, the
1799	1799	24 aggregate of the moneys deposited in the Build Illinois Bond
1800	1800	25 Account in the Build Illinois Fund in such month shall be less
1801	1801	26 than the amount required to be transferred in such month from
1802	1802
1803	1803
1804	1804
1805	1805
1806	1806
1807	1807	SB1610 - 49 - LRB103 28478 HLH 54859 b
1808	1808
1809	1809
1810	1810	SB1610- 50 -LRB103 28478 HLH 54859 b SB1610 - 50 - LRB103 28478 HLH 54859 b
1811	1811	SB1610 - 50 - LRB103 28478 HLH 54859 b
1812	1812	1 the Build Illinois Bond Account to the Build Illinois Bond
1813	1813	2 Retirement and Interest Fund pursuant to Section 13 of the
1814	1814	3 Build Illinois Bond Act, an amount equal to such deficiency
1815	1815	4 shall be immediately paid from other moneys received by the
1816	1816	5 Department pursuant to the Tax Acts to the Build Illinois
1817	1817	6 Fund; provided, however, that any amounts paid to the Build
1818	1818	7 Illinois Fund in any fiscal year pursuant to this sentence
1819	1819	8 shall be deemed to constitute payments pursuant to clause (b)
1820	1820	9 of the preceding sentence and shall reduce the amount
1821	1821	10 otherwise payable for such fiscal year pursuant to clause (b)
1822	1822	11 of the preceding sentence. The moneys received by the
1823	1823	12 Department pursuant to this Act and required to be deposited
1824	1824	13 into the Build Illinois Fund are subject to the pledge, claim
1825	1825	14 and charge set forth in Section 12 of the Build Illinois Bond
1826	1826	15 Act.
1827	1827	16 Subject to payment of amounts into the Build Illinois Fund
1828	1828	17 as provided in the preceding paragraph or in any amendment
1829	1829	18 thereto hereafter enacted, the following specified monthly
1830	1830	19 installment of the amount requested in the certificate of the
1831	1831	20 Chairman of the Metropolitan Pier and Exposition Authority
1832	1832	21 provided under Section 8.25f of the State Finance Act, but not
1833	1833	22 in excess of the sums designated as "Total Deposit", shall be
1834	1834	23 deposited in the aggregate from collections under Section 9 of
1835	1835	24 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
1836	1836	25 9 of the Service Occupation Tax Act, and Section 3 of the
1837	1837	26 Retailers' Occupation Tax Act into the McCormick Place
1838	1838
1839	1839
1840	1840
1841	1841
1842	1842
1843	1843	SB1610 - 50 - LRB103 28478 HLH 54859 b
1844	1844
1845	1845
1846	1846	SB1610- 51 -LRB103 28478 HLH 54859 b SB1610 - 51 - LRB103 28478 HLH 54859 b
1847	1847	SB1610 - 51 - LRB103 28478 HLH 54859 b
1848	1848	1 Expansion Project Fund in the specified fiscal years.
1849	1849	2Fiscal YearTotal Deposit31993 $041994 53,000,00051995 58,000,00061996 61,000,00071997 64,000,00081998 68,000,00091999 71,000,000102000 75,000,000112001 80,000,000122002 93,000,000132003 99,000,000142004103,000,000152005108,000,000162006113,000,000172007119,000,000182008126,000,000192009132,000,000202010139,000,000212011146,000,000222012153,000,000232013161,000,000242014170,000,000252015179,000,000262016189,000,000 2 Fiscal Year Total Deposit 3 1993 $0 4 1994 53,000,000 5 1995 58,000,000 6 1996 61,000,000 7 1997 64,000,000 8 1998 68,000,000 9 1999 71,000,000 10 2000 75,000,000 11 2001 80,000,000 12 2002 93,000,000 13 2003 99,000,000 14 2004 103,000,000 15 2005 108,000,000 16 2006 113,000,000 17 2007 119,000,000 18 2008 126,000,000 19 2009 132,000,000 20 2010 139,000,000 21 2011 146,000,000 22 2012 153,000,000 23 2013 161,000,000 24 2014 170,000,000 25 2015 179,000,000 26 2016 189,000,000
1850	1850	2 Fiscal Year Total Deposit
1851	1851	3 1993 $0
1852	1852	4 1994 53,000,000
1853	1853	5 1995 58,000,000
1854	1854	6 1996 61,000,000
1855	1855	7 1997 64,000,000
1856	1856	8 1998 68,000,000
1857	1857	9 1999 71,000,000
1858	1858	10 2000 75,000,000
1859	1859	11 2001 80,000,000
1860	1860	12 2002 93,000,000
1861	1861	13 2003 99,000,000
1862	1862	14 2004 103,000,000
1863	1863	15 2005 108,000,000
1864	1864	16 2006 113,000,000
1865	1865	17 2007 119,000,000
1866	1866	18 2008 126,000,000
1867	1867	19 2009 132,000,000
1868	1868	20 2010 139,000,000
1869	1869	21 2011 146,000,000
1870	1870	22 2012 153,000,000
1871	1871	23 2013 161,000,000
1872	1872	24 2014 170,000,000
1873	1873	25 2015 179,000,000
1874	1874	26 2016 189,000,000
1875	1875
1876	1876
1877	1877
1878	1878
1879	1879
1880	1880	SB1610 - 51 - LRB103 28478 HLH 54859 b
1881	1881
1882	1882
1883	1883	2 Fiscal Year Total Deposit
1884	1884	3 1993 $0
1885	1885	4 1994 53,000,000
1886	1886	5 1995 58,000,000
1887	1887	6 1996 61,000,000
1888	1888	7 1997 64,000,000
1889	1889	8 1998 68,000,000
1890	1890	9 1999 71,000,000
1891	1891	10 2000 75,000,000
1892	1892	11 2001 80,000,000
1893	1893	12 2002 93,000,000
1894	1894	13 2003 99,000,000
1895	1895	14 2004 103,000,000
1896	1896	15 2005 108,000,000
1897	1897	16 2006 113,000,000
1898	1898	17 2007 119,000,000
1899	1899	18 2008 126,000,000
1900	1900	19 2009 132,000,000
1901	1901	20 2010 139,000,000
1902	1902	21 2011 146,000,000
1903	1903	22 2012 153,000,000
1904	1904	23 2013 161,000,000
1905	1905	24 2014 170,000,000
1906	1906	25 2015 179,000,000
1907	1907	26 2016 189,000,000
1908	1908
1909	1909
1910	1910	SB1610- 52 -LRB103 28478 HLH 54859 b SB1610 - 52 - LRB103 28478 HLH 54859 b
1911	1911	SB1610 - 52 - LRB103 28478 HLH 54859 b
1912	1912	12017199,000,00022018210,000,00032019221,000,00042020233,000,00052021300,000,00062022300,000,00072023300,000,00082024 300,000,00092025 300,000,000102026 300,000,000112027 375,000,000122028 375,000,000132029 375,000,000142030 375,000,000152031 375,000,000162032 375,000,000172033 375,000,000 182034375,000,000192035375,000,000202036450,000,00021and 22each fiscal year 23thereafter that bonds 24are outstanding under 25Section 13.2 of the 26Metropolitan Pier and 1 2017 199,000,000 2 2018 210,000,000 3 2019 221,000,000 4 2020 233,000,000 5 2021 300,000,000 6 2022 300,000,000 7 2023 300,000,000 8 2024 300,000,000 9 2025 300,000,000 10 2026 300,000,000 11 2027 375,000,000 12 2028 375,000,000 13 2029 375,000,000 14 2030 375,000,000 15 2031 375,000,000 16 2032 375,000,000 17 2033 375,000,000 18 2034 375,000,000 19 2035 375,000,000 20 2036 450,000,000 21 and 22 each fiscal year 23 thereafter that bonds 24 are outstanding under 25 Section 13.2 of the 26 Metropolitan Pier and
1913	1913	1 2017 199,000,000
1914	1914	2 2018 210,000,000
1915	1915	3 2019 221,000,000
1916	1916	4 2020 233,000,000
1917	1917	5 2021 300,000,000
1918	1918	6 2022 300,000,000
1919	1919	7 2023 300,000,000
1920	1920	8 2024 300,000,000
1921	1921	9 2025 300,000,000
1922	1922	10 2026 300,000,000
1923	1923	11 2027 375,000,000
1924	1924	12 2028 375,000,000
1925	1925	13 2029 375,000,000
1926	1926	14 2030 375,000,000
1927	1927	15 2031 375,000,000
1928	1928	16 2032 375,000,000
1929	1929	17 2033 375,000,000
1930	1930	18 2034 375,000,000
1931	1931	19 2035 375,000,000
1932	1932	20 2036 450,000,000
1933	1933	21 and
1934	1934	22 each fiscal year
1935	1935	23 thereafter that bonds
1936	1936	24 are outstanding under
1937	1937	25 Section 13.2 of the
1938	1938	26 Metropolitan Pier and
1939	1939
1940	1940
1941	1941
1942	1942
1943	1943
1944	1944	SB1610 - 52 - LRB103 28478 HLH 54859 b
1945	1945
1946	1946	1 2017 199,000,000
1947	1947	2 2018 210,000,000
1948	1948	3 2019 221,000,000
1949	1949	4 2020 233,000,000
1950	1950	5 2021 300,000,000
1951	1951	6 2022 300,000,000
1952	1952	7 2023 300,000,000
1953	1953	8 2024 300,000,000
1954	1954	9 2025 300,000,000
1955	1955	10 2026 300,000,000
1956	1956	11 2027 375,000,000
1957	1957	12 2028 375,000,000
1958	1958	13 2029 375,000,000
1959	1959	14 2030 375,000,000
1960	1960	15 2031 375,000,000
1961	1961	16 2032 375,000,000
1962	1962	17 2033 375,000,000
1963	1963	18 2034 375,000,000
1964	1964	19 2035 375,000,000
1965	1965	20 2036 450,000,000
1966	1966	21 and
1967	1967	22 each fiscal year
1968	1968	23 thereafter that bonds
1969	1969	24 are outstanding under
1970	1970	25 Section 13.2 of the
1971	1971	26 Metropolitan Pier and
1972	1972
1973	1973
1974	1974	SB1610- 53 -LRB103 28478 HLH 54859 b SB1610 - 53 - LRB103 28478 HLH 54859 b
1975	1975	SB1610 - 53 - LRB103 28478 HLH 54859 b
1976	1976	1Exposition Authority Act, 2but not after fiscal year 2060. 1 Exposition Authority Act, 2 but not after fiscal year 2060.
1977	1977	1 Exposition Authority Act,
1978	1978	2 but not after fiscal year 2060.
1979	1979	3 Beginning July 20, 1993 and in each month of each fiscal
1980	1980	4 year thereafter, one-eighth of the amount requested in the
1981	1981	5 certificate of the Chairman of the Metropolitan Pier and
1982	1982	6 Exposition Authority for that fiscal year, less the amount
1983	1983	7 deposited into the McCormick Place Expansion Project Fund by
1984	1984	8 the State Treasurer in the respective month under subsection
1985	1985	9 (g) of Section 13 of the Metropolitan Pier and Exposition
1986	1986	10 Authority Act, plus cumulative deficiencies in the deposits
1987	1987	11 required under this Section for previous months and years,
1988	1988	12 shall be deposited into the McCormick Place Expansion Project
1989	1989	13 Fund, until the full amount requested for the fiscal year, but
1990	1990	14 not in excess of the amount specified above as "Total
1991	1991	15 Deposit", has been deposited.
1992	1992	16 Subject to payment of amounts into the Capital Projects
1993	1993	17 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
1994	1994	18 and the McCormick Place Expansion Project Fund pursuant to the
1995	1995	19 preceding paragraphs or in any amendments thereto hereafter
1996	1996	20 enacted, for aviation fuel sold on or after December 1, 2019,
1997	1997	21 the Department shall each month deposit into the Aviation Fuel
1998	1998	22 Sales Tax Refund Fund an amount estimated by the Department to
1999	1999	23 be required for refunds of the 80% portion of the tax on
2000	2000	24 aviation fuel under this Act. The Department shall only
2001	2001	25 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
2002	2002	26 under this paragraph for so long as the revenue use
2003	2003
2004	2004
2005	2005
2006	2006
2007	2007
2008	2008	SB1610 - 53 - LRB103 28478 HLH 54859 b
2009	2009
2010	2010	1 Exposition Authority Act,
2011	2011	2 but not after fiscal year 2060.
2012	2012
2013	2013
2014	2014	SB1610- 54 -LRB103 28478 HLH 54859 b SB1610 - 54 - LRB103 28478 HLH 54859 b
2015	2015	SB1610 - 54 - LRB103 28478 HLH 54859 b
2016	2016	1 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
2017	2017	2 binding on the State.
2018	2018	3 Subject to payment of amounts into the Build Illinois Fund
2019	2019	4 and the McCormick Place Expansion Project Fund pursuant to the
2020	2020	5 preceding paragraphs or in any amendments thereto hereafter
2021	2021	6 enacted, beginning July 1, 1993 and ending on September 30,
2022	2022	7 2013, the Department shall each month pay into the Illinois
2023	2023	8 Tax Increment Fund 0.27% of 80% of the net revenue realized for
2024	2024	9 the preceding month from the 6.25% general rate on the selling
2025	2025	10 price of tangible personal property.
2026	2026	11 Subject to payment of amounts into the Build Illinois Fund
2027	2027	12 and the McCormick Place Expansion Project Fund pursuant to the
2028	2028	13 preceding paragraphs or in any amendments thereto hereafter
2029	2029	14 enacted, beginning with the receipt of the first report of
2030	2030	15 taxes paid by an eligible business and continuing for a
2031	2031	16 25-year period, the Department shall each month pay into the
2032	2032	17 Energy Infrastructure Fund 80% of the net revenue realized
2033	2033	18 from the 6.25% general rate on the selling price of
2034	2034	19 Illinois-mined coal that was sold to an eligible business. For
2035	2035	20 purposes of this paragraph, the term "eligible business" means
2036	2036	21 a new electric generating facility certified pursuant to
2037	2037	22 Section 605-332 of the Department of Commerce and Economic
2038	2038	23 Opportunity Law of the Civil Administrative Code of Illinois.
2039	2039	24 Subject to payment of amounts into the Build Illinois
2040	2040	25 Fund, the McCormick Place Expansion Project Fund, the Illinois
2041	2041	26 Tax Increment Fund, and the Energy Infrastructure Fund
2042	2042
2043	2043
2044	2044
2045	2045
2046	2046
2047	2047	SB1610 - 54 - LRB103 28478 HLH 54859 b
2048	2048
2049	2049
2050	2050	SB1610- 55 -LRB103 28478 HLH 54859 b SB1610 - 55 - LRB103 28478 HLH 54859 b
2051	2051	SB1610 - 55 - LRB103 28478 HLH 54859 b
2052	2052	1 pursuant to the preceding paragraphs or in any amendments to
2053	2053	2 this Section hereafter enacted, beginning on the first day of
2054	2054	3 the first calendar month to occur on or after August 26, 2014
2055	2055	4 (the effective date of Public Act 98-1098), each month, from
2056	2056	5 the collections made under Section 9 of the Use Tax Act,
2057	2057	6 Section 9 of the Service Use Tax Act, Section 9 of the Service
2058	2058	7 Occupation Tax Act, and Section 3 of the Retailers' Occupation
2059	2059	8 Tax Act, the Department shall pay into the Tax Compliance and
2060	2060	9 Administration Fund, to be used, subject to appropriation, to
2061	2061	10 fund additional auditors and compliance personnel at the
2062	2062	11 Department of Revenue, an amount equal to 1/12 of 5% of 80% of
2063	2063	12 the cash receipts collected during the preceding fiscal year
2064	2064	13 by the Audit Bureau of the Department under the Use Tax Act,
2065	2065	14 the Service Use Tax Act, the Service Occupation Tax Act, the
2066	2066	15 Retailers' Occupation Tax Act, and associated local occupation
2067	2067	16 and use taxes administered by the Department.
2068	2068	17 Subject to payments of amounts into the Build Illinois
2069	2069	18 Fund, the McCormick Place Expansion Project Fund, the Illinois
2070	2070	19 Tax Increment Fund, the Energy Infrastructure Fund, and the
2071	2071	20 Tax Compliance and Administration Fund as provided in this
2072	2072	21 Section, beginning on July 1, 2018 the Department shall pay
2073	2073	22 each month into the Downstate Public Transportation Fund the
2074	2074	23 moneys required to be so paid under Section 2-3 of the
2075	2075	24 Downstate Public Transportation Act.
2076	2076	25 Subject to successful execution and delivery of a
2077	2077	26 public-private agreement between the public agency and private
2078	2078
2079	2079
2080	2080
2081	2081
2082	2082
2083	2083	SB1610 - 55 - LRB103 28478 HLH 54859 b
2084	2084
2085	2085
2086	2086	SB1610- 56 -LRB103 28478 HLH 54859 b SB1610 - 56 - LRB103 28478 HLH 54859 b
2087	2087	SB1610 - 56 - LRB103 28478 HLH 54859 b
2088	2088	1 entity and completion of the civic build, beginning on July 1,
2089	2089	2 2023, of the remainder of the moneys received by the
2090	2090	3 Department under the Use Tax Act, the Service Use Tax Act, the
2091	2091	4 Service Occupation Tax Act, and this Act, the Department shall
2092	2092	5 deposit the following specified deposits in the aggregate from
2093	2093	6 collections under the Use Tax Act, the Service Use Tax Act, the
2094	2094	7 Service Occupation Tax Act, and the Retailers' Occupation Tax
2095	2095	8 Act, as required under Section 8.25g of the State Finance Act
2096	2096	9 for distribution consistent with the Public-Private
2097	2097	10 Partnership for Civic and Transit Infrastructure Project Act.
2098	2098	11 The moneys received by the Department pursuant to this Act and
2099	2099	12 required to be deposited into the Civic and Transit
2100	2100	13 Infrastructure Fund are subject to the pledge, claim, and
2101	2101	14 charge set forth in Section 25-55 of the Public-Private
2102	2102	15 Partnership for Civic and Transit Infrastructure Project Act.
2103	2103	16 As used in this paragraph, "civic build", "private entity",
2104	2104	17 "public-private agreement", and "public agency" have the
2105	2105	18 meanings provided in Section 25-10 of the Public-Private
2106	2106	19 Partnership for Civic and Transit Infrastructure Project Act.
2107	2107	20 Fiscal Year............................Total Deposit
2108	2108	21 2024....................................$200,000,000
2109	2109	22 2025....................................$206,000,000
2110	2110	23 2026....................................$212,200,000
2111	2111	24 2027....................................$218,500,000
2112	2112	25 2028....................................$225,100,000
2113	2113	26 2029....................................$288,700,000
2114	2114
2115	2115
2116	2116
2117	2117
2118	2118
2119	2119	SB1610 - 56 - LRB103 28478 HLH 54859 b
2120	2120
2121	2121
2122	2122	SB1610- 57 -LRB103 28478 HLH 54859 b SB1610 - 57 - LRB103 28478 HLH 54859 b
2123	2123	SB1610 - 57 - LRB103 28478 HLH 54859 b
2124	2124	1 2030....................................$298,900,000
2125	2125	2 2031....................................$309,300,000
2126	2126	3 2032....................................$320,100,000
2127	2127	4 2033....................................$331,200,000
2128	2128	5 2034....................................$341,200,000
2129	2129	6 2035....................................$351,400,000
2130	2130	7 2036....................................$361,900,000
2131	2131	8 2037....................................$372,800,000
2132	2132	9 2038....................................$384,000,000
2133	2133	10 2039....................................$395,500,000
2134	2134	11 2040....................................$407,400,000
2135	2135	12 2041....................................$419,600,000
2136	2136	13 2042....................................$432,200,000
2137	2137	14 2043....................................$445,100,000
2138	2138	15 Beginning July 1, 2021 and until July 1, 2022, subject to
2139	2139	16 the payment of amounts into the State and Local Sales Tax
2140	2140	17 Reform Fund, the Build Illinois Fund, the McCormick Place
2141	2141	18 Expansion Project Fund, the Illinois Tax Increment Fund, the
2142	2142	19 Energy Infrastructure Fund, and the Tax Compliance and
2143	2143	20 Administration Fund as provided in this Section, the
2144	2144	21 Department shall pay each month into the Road Fund the amount
2145	2145	22 estimated to represent 16% of the net revenue realized from
2146	2146	23 the taxes imposed on motor fuel and gasohol. Beginning July 1,
2147	2147	24 2022 and until July 1, 2023, subject to the payment of amounts
2148	2148	25 into the State and Local Sales Tax Reform Fund, the Build
2149	2149	26 Illinois Fund, the McCormick Place Expansion Project Fund, the
2150	2150
2151	2151
2152	2152
2153	2153
2154	2154
2155	2155	SB1610 - 57 - LRB103 28478 HLH 54859 b
2156	2156
2157	2157
2158	2158	SB1610- 58 -LRB103 28478 HLH 54859 b SB1610 - 58 - LRB103 28478 HLH 54859 b
2159	2159	SB1610 - 58 - LRB103 28478 HLH 54859 b
2160	2160	1 Illinois Tax Increment Fund, the Energy Infrastructure Fund,
2161	2161	2 and the Tax Compliance and Administration Fund as provided in
2162	2162	3 this Section, the Department shall pay each month into the
2163	2163	4 Road Fund the amount estimated to represent 32% of the net
2164	2164	5 revenue realized from the taxes imposed on motor fuel and
2165	2165	6 gasohol. Beginning July 1, 2023 and until July 1, 2024,
2166	2166	7 subject to the payment of amounts into the State and Local
2167	2167	8 Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
2168	2168	9 Place Expansion Project Fund, the Illinois Tax Increment Fund,
2169	2169	10 the Energy Infrastructure Fund, and the Tax Compliance and
2170	2170	11 Administration Fund as provided in this Section, the
2171	2171	12 Department shall pay each month into the Road Fund the amount
2172	2172	13 estimated to represent 48% of the net revenue realized from
2173	2173	14 the taxes imposed on motor fuel and gasohol. Beginning July 1,
2174	2174	15 2024 and until July 1, 2025, subject to the payment of amounts
2175	2175	16 into the State and Local Sales Tax Reform Fund, the Build
2176	2176	17 Illinois Fund, the McCormick Place Expansion Project Fund, the
2177	2177	18 Illinois Tax Increment Fund, the Energy Infrastructure Fund,
2178	2178	19 and the Tax Compliance and Administration Fund as provided in
2179	2179	20 this Section, the Department shall pay each month into the
2180	2180	21 Road Fund the amount estimated to represent 64% of the net
2181	2181	22 revenue realized from the taxes imposed on motor fuel and
2182	2182	23 gasohol. Beginning on July 1, 2025, subject to the payment of
2183	2183	24 amounts into the State and Local Sales Tax Reform Fund, the
2184	2184	25 Build Illinois Fund, the McCormick Place Expansion Project
2185	2185	26 Fund, the Illinois Tax Increment Fund, the Energy
2186	2186
2187	2187
2188	2188
2189	2189
2190	2190
2191	2191	SB1610 - 58 - LRB103 28478 HLH 54859 b
2192	2192
2193	2193
2194	2194	SB1610- 59 -LRB103 28478 HLH 54859 b SB1610 - 59 - LRB103 28478 HLH 54859 b
2195	2195	SB1610 - 59 - LRB103 28478 HLH 54859 b
2196	2196	1 Infrastructure Fund, and the Tax Compliance and Administration
2197	2197	2 Fund as provided in this Section, the Department shall pay
2198	2198	3 each month into the Road Fund the amount estimated to
2199	2199	4 represent 80% of the net revenue realized from the taxes
2200	2200	5 imposed on motor fuel and gasohol. As used in this paragraph
2201	2201	6 "motor fuel" has the meaning given to that term in Section 1.1
2202	2202	7 of the Motor Fuel Tax Law, and "gasohol" has the meaning given
2203	2203	8 to that term in Section 3-40 of this Act.
2204	2204	9 Of the remainder of the moneys received by the Department
2205	2205	10 pursuant to this Act, 75% thereof shall be paid into the State
2206	2206	11 Treasury and 25% shall be reserved in a special account and
2207	2207	12 used only for the transfer to the Common School Fund as part of
2208	2208	13 the monthly transfer from the General Revenue Fund in
2209	2209	14 accordance with Section 8a of the State Finance Act.
2210	2210	15 As soon as possible after the first day of each month, upon
2211	2211	16 certification of the Department of Revenue, the Comptroller
2212	2212	17 shall order transferred and the Treasurer shall transfer from
2213	2213	18 the General Revenue Fund to the Motor Fuel Tax Fund an amount
2214	2214	19 equal to 1.7% of 80% of the net revenue realized under this Act
2215	2215	20 for the second preceding month. Beginning April 1, 2000, this
2216	2216	21 transfer is no longer required and shall not be made.
2217	2217	22 Net revenue realized for a month shall be the revenue
2218	2218	23 collected by the State pursuant to this Act, less the amount
2219	2219	24 paid out during that month as refunds to taxpayers for
2220	2220	25 overpayment of liability.
2221	2221	26 For greater simplicity of administration, manufacturers,
2222	2222
2223	2223
2224	2224
2225	2225
2226	2226
2227	2227	SB1610 - 59 - LRB103 28478 HLH 54859 b
2228	2228
2229	2229
2230	2230	SB1610- 60 -LRB103 28478 HLH 54859 b SB1610 - 60 - LRB103 28478 HLH 54859 b
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2232	2232	1 importers and wholesalers whose products are sold at retail in
2233	2233	2 Illinois by numerous retailers, and who wish to do so, may
2234	2234	3 assume the responsibility for accounting and paying to the
2235	2235	4 Department all tax accruing under this Act with respect to
2236	2236	5 such sales, if the retailers who are affected do not make
2237	2237	6 written objection to the Department to this arrangement.
2238	2238	7 (Source: P.A. 101-10, Article 15, Section 15-10, eff. 6-5-19;
2239	2239	8 101-10, Article 25, Section 25-105, eff. 6-5-19; 101-27, eff.
2240	2240	9 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
2241	2241	10 101-636, eff. 6-10-20; 102-700, Article 60, Section 60-15,
2242	2242	11 eff. 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
2243	2243	12 102-1019, eff. 1-1-23; revised 12-13-22.)
2244	2244	13 Section 15. The Retailers' Occupation Tax Act is amended
2245	2245	14 by changing Sections 2-8, 2-10, and 3 as follows:
2246	2246	15 (35 ILCS 120/2-8)
2247	2247	16 Sec. 2-8. Sales tax holiday items.
2248	2248	17 (a) Any tangible personal property described in this
2249	2249	18 subsection is a sales tax holiday item and qualifies for the
2250	2250	19 1.25% reduced rate of tax during the sales tax holiday period
2251	2251	20 for the period set forth in Section 2-10 of this Act
2252	2252	21 (hereinafter referred to as the Sales Tax Holiday Period). The
2253	2253	22 reduced rate on these items shall be administered under the
2254	2254	23 provisions of subsection (b) of this Section. The following
2255	2255	24 items are subject to the reduced rate:
2256	2256
2257	2257
2258	2258
2259	2259
2260	2260
2261	2261	SB1610 - 60 - LRB103 28478 HLH 54859 b
2262	2262
2263	2263
2264	2264	SB1610- 61 -LRB103 28478 HLH 54859 b SB1610 - 61 - LRB103 28478 HLH 54859 b
2265	2265	SB1610 - 61 - LRB103 28478 HLH 54859 b
2266	2266	1 (1) Clothing items that each have a retail selling
2267	2267	2 price of less than $125.
2268	2268	3 "Clothing" means, unless otherwise specified in this
2269	2269	4 Section, all human wearing apparel suitable for general
2270	2270	5 use. "Clothing" does not include clothing accessories,
2271	2271	6 protective equipment, or sport or recreational equipment.
2272	2272	7 "Clothing" includes, but is not limited to: household and
2273	2273	8 shop aprons; athletic supporters; bathing suits and caps;
2274	2274	9 belts and suspenders; boots; coats and jackets; ear muffs;
2275	2275	10 footlets; gloves and mittens for general use; hats and
2276	2276	11 caps; hosiery; insoles for shoes; lab coats; neckties;
2277	2277	12 overshoes; pantyhose; rainwear; rubber pants; sandals;
2278	2278	13 scarves; shoes and shoelaces; slippers; sneakers; socks
2279	2279	14 and stockings; steel-toed shoes; underwear; and school
2280	2280	15 uniforms.
2281	2281	16 "Clothing accessories" means, but is not limited to:
2282	2282	17 briefcases; cosmetics; hair notions, including, but not
2283	2283	18 limited to barrettes, hair bows, and hair nets; handbags;
2284	2284	19 handkerchiefs; jewelry; non-prescription sunglasses;
2285	2285	20 umbrellas; wallets; watches; and wigs and hair pieces.
2286	2286	21 "Protective equipment" means, but is not limited to:
2287	2287	22 breathing masks; clean room apparel and equipment; ear and
2288	2288	23 hearing protectors; face shields; hard hats; helmets;
2289	2289	24 paint or dust respirators; protective gloves; safety
2290	2290	25 glasses and goggles; safety belts; tool belts; and
2291	2291	26 welder's gloves and masks.
2292	2292
2293	2293
2294	2294
2295	2295
2296	2296
2297	2297	SB1610 - 61 - LRB103 28478 HLH 54859 b
2298	2298
2299	2299
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2301	2301	SB1610 - 62 - LRB103 28478 HLH 54859 b
2302	2302	1 "Sport or recreational equipment" means, but is not
2303	2303	2 limited to: ballet and tap shoes; cleated or spiked
2304	2304	3 athletic shoes; gloves, including, but not limited to,
2305	2305	4 baseball, bowling, boxing, hockey, and golf gloves;
2306	2306	5 goggles; hand and elbow guards; life preservers and vests;
2307	2307	6 mouth guards; roller and ice skates; shin guards; shoulder
2308	2308	7 pads; ski boots; waders; and wetsuits and fins.
2309	2309	8 (2) School supplies. "School supplies" means, unless
2310	2310	9 otherwise specified in this Section, items used by a
2311	2311	10 student in a course of study. The purchase of school
2312	2312	11 supplies for use by persons other than students for use in
2313	2313	12 a course of study are not eligible for the reduced rate of
2314	2314	13 tax. "School supplies" do not include school art supplies;
2315	2315	14 school instructional materials; cameras; film and memory
2316	2316	15 cards; videocameras, tapes, and videotapes; computers;
2317	2317	16 cell phones; Personal Digital Assistants (PDAs); handheld
2318	2318	17 electronic schedulers; and school computer supplies.
2319	2319	18 "School supplies" includes, but is not limited to:
2320	2320	19 binders; book bags; calculators; cellophane tape;
2321	2321	20 blackboard chalk; compasses; composition books; crayons;
2322	2322	21 erasers; expandable, pocket, plastic, and manila folders;
2323	2323	22 glue, paste, and paste sticks; highlighters; index cards;
2324	2324	23 index card boxes; legal pads; lunch boxes; markers;
2325	2325	24 notebooks; paper, including loose leaf ruled notebook
2326	2326	25 paper, copy paper, graph paper, tracing paper, manila
2327	2327	26 paper, colored paper, poster board, and construction
2328	2328
2329	2329
2330	2330
2331	2331
2332	2332
2333	2333	SB1610 - 62 - LRB103 28478 HLH 54859 b
2334	2334
2335	2335
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2337	2337	SB1610 - 63 - LRB103 28478 HLH 54859 b
2338	2338	1 paper; pencils; pencil leads; pens; ink and ink refills
2339	2339	2 for pens; pencil boxes and other school supply boxes;
2340	2340	3 pencil sharpeners; protractors; rulers; scissors; and
2341	2341	4 writing tablets.
2342	2342	5 "School art supply" means an item commonly used by a
2343	2343	6 student in a course of study for artwork and includes only
2344	2344	7 the following items: clay and glazes; acrylic, tempera,
2345	2345	8 and oil paint; paintbrushes for artwork; sketch and
2346	2346	9 drawing pads; and watercolors.
2347	2347	10 "School instructional material" means written material
2348	2348	11 commonly used by a student in a course of study as a
2349	2349	12 reference and to learn the subject being taught and
2350	2350	13 includes only the following items: reference books;
2351	2351	14 reference maps and globes; textbooks; and workbooks.
2352	2352	15 "School computer supply" means an item commonly used
2353	2353	16 by a student in a course of study in which a computer is
2354	2354	17 used and applies only to the following items: flashdrives
2355	2355	18 and other computer data storage devices; data storage
2356	2356	19 media, such as diskettes and compact disks; boxes and
2357	2357	20 cases for disk storage; external ports or drives; computer
2358	2358	21 cases; computer cables; computer printers; and printer
2359	2359	22 cartridges, toner, and ink.
2360	2360	23 (b) Administration. Notwithstanding any other provision of
2361	2361	24 this Act, the reduced rate of tax under Section 3-10 of this
2362	2362	25 Act for clothing and school supplies shall be administered by
2363	2363	26 the Department under the provisions of this subsection (b).
2364	2364
2365	2365
2366	2366
2367	2367
2368	2368
2369	2369	SB1610 - 63 - LRB103 28478 HLH 54859 b
2370	2370
2371	2371
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2373	2373	SB1610 - 64 - LRB103 28478 HLH 54859 b
2374	2374	1 (1) Bundled sales. Items that qualify for the reduced
2375	2375	2 rate of tax that are bundled together with items that do
2376	2376	3 not qualify for the reduced rate of tax and that are sold
2377	2377	4 for one itemized price will be subject to the reduced rate
2378	2378	5 of tax only if the value of the items that qualify for the
2379	2379	6 reduced rate of tax exceeds the value of the items that do
2380	2380	7 not qualify for the reduced rate of tax.
2381	2381	8 (2) Coupons and discounts. An unreimbursed discount by
2382	2382	9 the seller reduces the sales price of the property so that
2383	2383	10 the discounted sales price determines whether the sales
2384	2384	11 price is within a sales tax holiday price threshold. A
2385	2385	12 coupon or other reduction in the sales price is treated as
2386	2386	13 a discount if the seller is not reimbursed for the coupon
2387	2387	14 or reduction amount by a third party.
2388	2388	15 (3) Splitting of items normally sold together.
2389	2389	16 Articles that are normally sold as a single unit must
2390	2390	17 continue to be sold in that manner. Such articles cannot
2391	2391	18 be priced separately and sold as individual items in order
2392	2392	19 to obtain the reduced rate of tax. For example, a pair of
2393	2393	20 shoes cannot have each shoe sold separately so that the
2394	2394	21 sales price of each shoe is within a sales tax holiday
2395	2395	22 price threshold.
2396	2396	23 (4) Rain checks. A rain check is a procedure that
2397	2397	24 allows a customer to purchase an item at a certain price at
2398	2398	25 a later time because the particular item was out of stock.
2399	2399	26 Eligible property that customers purchase during the Sales
2400	2400
2401	2401
2402	2402
2403	2403
2404	2404
2405	2405	SB1610 - 64 - LRB103 28478 HLH 54859 b
2406	2406
2407	2407
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2409	2409	SB1610 - 65 - LRB103 28478 HLH 54859 b
2410	2410	1 Tax Holiday Period with the use of a rain check will
2411	2411	2 qualify for the reduced rate of tax regardless of when the
2412	2412	3 rain check was issued. Issuance of a rain check during the
2413	2413	4 Sales Tax Holiday Period will not qualify eligible
2414	2414	5 property for the reduced rate of tax if the property is
2415	2415	6 actually purchased after the Sales Tax Holiday Period.
2416	2416	7 (5) Exchanges. The procedure for an exchange in
2417	2417	8 regards to a sales tax holiday is as follows:
2418	2418	9 (A) If a customer purchases an item of eligible
2419	2419	10 property during the Sales Tax Holiday Period, but
2420	2420	11 later exchanges the item for a similar eligible item,
2421	2421	12 even if a different size, different color, or other
2422	2422	13 feature, no additional tax is due even if the exchange
2423	2423	14 is made after the Sales Tax Holiday Period.
2424	2424	15 (B) If a customer purchases an item of eligible
2425	2425	16 property during the Sales Tax Holiday Period, but
2426	2426	17 after the Sales Tax Holiday Period has ended, the
2427	2427	18 customer returns the item and receives credit on the
2428	2428	19 purchase of a different item, the 6.25% general
2429	2429	20 merchandise sales tax rate is due on the sale of the
2430	2430	21 newly purchased item.
2431	2431	22 (C) If a customer purchases an item of eligible
2432	2432	23 property before the Sales Tax Holiday Period, but
2433	2433	24 during the Sales Tax Holiday Period the customer
2434	2434	25 returns the item and receives credit on the purchase
2435	2435	26 of a different item of eligible property, the reduced
2436	2436
2437	2437
2438	2438
2439	2439
2440	2440
2441	2441	SB1610 - 65 - LRB103 28478 HLH 54859 b
2442	2442
2443	2443
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2445	2445	SB1610 - 66 - LRB103 28478 HLH 54859 b
2446	2446	1 rate of tax is due on the sale of the new item if the
2447	2447	2 new item is purchased during the Sales Tax Holiday
2448	2448	3 Period.
2449	2449	4 (6) (Blank).
2450	2450	5 (7) Order date and back orders. For the purpose of a
2451	2451	6 sales tax holiday, eligible property qualifies for the
2452	2452	7 reduced rate of tax if: (i) the item is both delivered to
2453	2453	8 and paid for by the customer during the Sales Tax Holiday
2454	2454	9 Period or (ii) the customer orders and pays for the item
2455	2455	10 and the seller accepts the order during the Sales Tax
2456	2456	11 Holiday Period for immediate shipment, even if delivery is
2457	2457	12 made after the Sales Tax Holiday Period. The seller
2458	2458	13 accepts an order when the seller has taken action to fill
2459	2459	14 the order for immediate shipment. Actions to fill an order
2460	2460	15 include placement of an "in date" stamp on an order or
2461	2461	16 assignment of an "order number" to an order within the
2462	2462	17 Sales Tax Holiday Period. An order is for immediate
2463	2463	18 shipment when the customer does not request delayed
2464	2464	19 shipment. An order is for immediate shipment
2465	2465	20 notwithstanding that the shipment may be delayed because
2466	2466	21 of a backlog of orders or because stock is currently
2467	2467	22 unavailable to, or on back order by, the seller.
2468	2468	23 (8) Returns. For a 60-day period immediately after the
2469	2469	24 Sales Tax Holiday Period, if a customer returns an item
2470	2470	25 that would qualify for the reduced rate of tax, credit for
2471	2471	26 or refund of sales tax shall be given only at the reduced
2472	2472
2473	2473
2474	2474
2475	2475
2476	2476
2477	2477	SB1610 - 66 - LRB103 28478 HLH 54859 b
2478	2478
2479	2479
2480	2480	SB1610- 67 -LRB103 28478 HLH 54859 b SB1610 - 67 - LRB103 28478 HLH 54859 b
2481	2481	SB1610 - 67 - LRB103 28478 HLH 54859 b
2482	2482	1 rate unless the customer provides a receipt or invoice
2483	2483	2 that shows tax was paid at the 6.25% general merchandise
2484	2484	3 rate, or the seller has sufficient documentation to show
2485	2485	4 that tax was paid at the 6.25% general merchandise rate on
2486	2486	5 the specific item. This 60-day period is set solely for
2487	2487	6 the purpose of designating a time period during which the
2488	2488	7 customer must provide documentation that shows that the
2489	2489	8 appropriate sales tax rate was paid on returned
2490	2490	9 merchandise. The 60-day period is not intended to change a
2491	2491	10 seller's policy on the time period during which the seller
2492	2492	11 will accept returns.
2493	2493	12 (c) The Department may implement the provisions of this
2494	2494	13 Section through the use of emergency rules, along with
2495	2495	14 permanent rules filed concurrently with such emergency rules,
2496	2496	15 in accordance with the provisions of Section 5-45 of the
2497	2497	16 Illinois Administrative Procedure Act. For purposes of the
2498	2498	17 Illinois Administrative Procedure Act, the adoption of rules
2499	2499	18 to implement the provisions of this Section shall be deemed an
2500	2500	19 emergency and necessary for the public interest, safety, and
2501	2501	20 welfare.
2502	2502	21 (d) As used in this Section, "sales tax holiday period"
2503	2503	22 means:
2504	2504	23 (1) from August 6, 2010 through August 15, 2010;
2505	2505	24 (2) from August 5, 2022 through August 14, 2022; and
2506	2506	25 (3) from August 5, 2023 through August 14, 2023.
2507	2507	26 (Source: P.A. 102-700, eff. 4-19-22.)
2508	2508
2509	2509
2510	2510
2511	2511
2512	2512
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2514	2514
2515	2515
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2517	2517	SB1610 - 68 - LRB103 28478 HLH 54859 b
2518	2518	1 (35 ILCS 120/2-10)
2519	2519	2 Sec. 2-10. Rate of tax. Unless otherwise provided in this
2520	2520	3 Section, the tax imposed by this Act is at the rate of 6.25% of
2521	2521	4 gross receipts from sales of tangible personal property made
2522	2522	5 in the course of business.
2523	2523	6 Beginning on July 1, 2000 and through December 31, 2000,
2524	2524	7 with respect to motor fuel, as defined in Section 1.1 of the
2525	2525	8 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
2526	2526	9 the Use Tax Act, the tax is imposed at the rate of 1.25%.
2527	2527	10 During the sales tax holiday period set forth in Section
2528	2528	11 2-8, Beginning on August 6, 2010 through August 15, 2010, and
2529	2529	12 beginning again on August 5, 2022 through August 14, 2022,
2530	2530	13 with respect to sales tax holiday items as defined in Section
2531	2531	14 2-8 of this Act, the tax is imposed at the rate of 1.25%.
2532	2532	15 Within 14 days after July 1, 2000 (the effective date of
2533	2533	16 Public Act 91-872) this amendatory Act of the 91st General
2534	2534	17 Assembly, each retailer of motor fuel and gasohol shall cause
2535	2535	18 the following notice to be posted in a prominently visible
2536	2536	19 place on each retail dispensing device that is used to
2537	2537	20 dispense motor fuel or gasohol in the State of Illinois: "As of
2538	2538	21 July 1, 2000, the State of Illinois has eliminated the State's
2539	2539	22 share of sales tax on motor fuel and gasohol through December
2540	2540	23 31, 2000. The price on this pump should reflect the
2541	2541	24 elimination of the tax." The notice shall be printed in bold
2542	2542	25 print on a sign that is no smaller than 4 inches by 8 inches.
2543	2543
2544	2544
2545	2545
2546	2546
2547	2547
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2549	2549
2550	2550
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2552	2552	SB1610 - 69 - LRB103 28478 HLH 54859 b
2553	2553	1 The sign shall be clearly visible to customers. Any retailer
2554	2554	2 who fails to post or maintain a required sign through December
2555	2555	3 31, 2000 is guilty of a petty offense for which the fine shall
2556	2556	4 be $500 per day per each retail premises where a violation
2557	2557	5 occurs.
2558	2558	6 With respect to gasohol, as defined in the Use Tax Act, the
2559	2559	7 tax imposed by this Act applies to (i) 70% of the proceeds of
2560	2560	8 sales made on or after January 1, 1990, and before July 1,
2561	2561	9 2003, (ii) 80% of the proceeds of sales made on or after July
2562	2562	10 1, 2003 and on or before July 1, 2017, and (iii) 100% of the
2563	2563	11 proceeds of sales made thereafter. If, at any time, however,
2564	2564	12 the tax under this Act on sales of gasohol, as defined in the
2565	2565	13 Use Tax Act, is imposed at the rate of 1.25%, then the tax
2566	2566	14 imposed by this Act applies to 100% of the proceeds of sales of
2567	2567	15 gasohol made during that time.
2568	2568	16 With respect to majority blended ethanol fuel, as defined
2569	2569	17 in the Use Tax Act, the tax imposed by this Act does not apply
2570	2570	18 to the proceeds of sales made on or after July 1, 2003 and on
2571	2571	19 or before December 31, 2023 but applies to 100% of the proceeds
2572	2572	20 of sales made thereafter.
2573	2573	21 With respect to biodiesel blends, as defined in the Use
2574	2574	22 Tax Act, with no less than 1% and no more than 10% biodiesel,
2575	2575	23 the tax imposed by this Act applies to (i) 80% of the proceeds
2576	2576	24 of sales made on or after July 1, 2003 and on or before
2577	2577	25 December 31, 2018 and (ii) 100% of the proceeds of sales made
2578	2578	26 after December 31, 2018 and before January 1, 2024. On and
2579	2579
2580	2580
2581	2581
2582	2582
2583	2583
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2585	2585
2586	2586
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2588	2588	SB1610 - 70 - LRB103 28478 HLH 54859 b
2589	2589	1 after January 1, 2024 and on or before December 31, 2030, the
2590	2590	2 taxation of biodiesel, renewable diesel, and biodiesel blends
2591	2591	3 shall be as provided in Section 3-5.1 of the Use Tax Act. If,
2592	2592	4 at any time, however, the tax under this Act on sales of
2593	2593	5 biodiesel blends, as defined in the Use Tax Act, with no less
2594	2594	6 than 1% and no more than 10% biodiesel is imposed at the rate
2595	2595	7 of 1.25%, then the tax imposed by this Act applies to 100% of
2596	2596	8 the proceeds of sales of biodiesel blends with no less than 1%
2597	2597	9 and no more than 10% biodiesel made during that time.
2598	2598	10 With respect to biodiesel, as defined in the Use Tax Act,
2599	2599	11 and biodiesel blends, as defined in the Use Tax Act, with more
2600	2600	12 than 10% but no more than 99% biodiesel, the tax imposed by
2601	2601	13 this Act does not apply to the proceeds of sales made on or
2602	2602	14 after July 1, 2003 and on or before December 31, 2023. On and
2603	2603	15 after January 1, 2024 and on or before December 31, 2030, the
2604	2604	16 taxation of biodiesel, renewable diesel, and biodiesel blends
2605	2605	17 shall be as provided in Section 3-5.1 of the Use Tax Act.
2606	2606	18 Until July 1, 2022 and beginning again on July 1, 2023,
2607	2607	19 with respect to food for human consumption that is to be
2608	2608	20 consumed off the premises where it is sold (other than
2609	2609	21 alcoholic beverages, food consisting of or infused with adult
2610	2610	22 use cannabis, soft drinks, and food that has been prepared for
2611	2611	23 immediate consumption), the tax is imposed at the rate of 1%.
2612	2612	24 Beginning July 1, 2022 and until July 1, 2023, with respect to
2613	2613	25 food for human consumption that is to be consumed off the
2614	2614	26 premises where it is sold (other than alcoholic beverages,
2615	2615
2616	2616
2617	2617
2618	2618
2619	2619
2620	2620	SB1610 - 70 - LRB103 28478 HLH 54859 b
2621	2621
2622	2622
2623	2623	SB1610- 71 -LRB103 28478 HLH 54859 b SB1610 - 71 - LRB103 28478 HLH 54859 b
2624	2624	SB1610 - 71 - LRB103 28478 HLH 54859 b
2625	2625	1 food consisting of or infused with adult use cannabis, soft
2626	2626	2 drinks, and food that has been prepared for immediate
2627	2627	3 consumption), the tax is imposed at the rate of 0%.
2628	2628	4 With respect to prescription and nonprescription
2629	2629	5 medicines, drugs, medical appliances, products classified as
2630	2630	6 Class III medical devices by the United States Food and Drug
2631	2631	7 Administration that are used for cancer treatment pursuant to
2632	2632	8 a prescription, as well as any accessories and components
2633	2633	9 related to those devices, modifications to a motor vehicle for
2634	2634	10 the purpose of rendering it usable by a person with a
2635	2635	11 disability, and insulin, blood sugar testing materials,
2636	2636	12 syringes, and needles used by human diabetics, the tax is
2637	2637	13 imposed at the rate of 1%. For the purposes of this Section,
2638	2638	14 until September 1, 2009: the term "soft drinks" means any
2639	2639	15 complete, finished, ready-to-use, non-alcoholic drink, whether
2640	2640	16 carbonated or not, including, but not limited to, soda water,
2641	2641	17 cola, fruit juice, vegetable juice, carbonated water, and all
2642	2642	18 other preparations commonly known as soft drinks of whatever
2643	2643	19 kind or description that are contained in any closed or sealed
2644	2644	20 bottle, can, carton, or container, regardless of size; but
2645	2645	21 "soft drinks" does not include coffee, tea, non-carbonated
2646	2646	22 water, infant formula, milk or milk products as defined in the
2647	2647	23 Grade A Pasteurized Milk and Milk Products Act, or drinks
2648	2648	24 containing 50% or more natural fruit or vegetable juice.
2649	2649	25 Notwithstanding any other provisions of this Act,
2650	2650	26 beginning September 1, 2009, "soft drinks" means non-alcoholic
2651	2651
2652	2652
2653	2653
2654	2654
2655	2655
2656	2656	SB1610 - 71 - LRB103 28478 HLH 54859 b
2657	2657
2658	2658
2659	2659	SB1610- 72 -LRB103 28478 HLH 54859 b SB1610 - 72 - LRB103 28478 HLH 54859 b
2660	2660	SB1610 - 72 - LRB103 28478 HLH 54859 b
2661	2661	1 beverages that contain natural or artificial sweeteners. "Soft
2662	2662	2 drinks" does do not include beverages that contain milk or
2663	2663	3 milk products, soy, rice or similar milk substitutes, or
2664	2664	4 greater than 50% of vegetable or fruit juice by volume.
2665	2665	5 Until August 1, 2009, and notwithstanding any other
2666	2666	6 provisions of this Act, "food for human consumption that is to
2667	2667	7 be consumed off the premises where it is sold" includes all
2668	2668	8 food sold through a vending machine, except soft drinks and
2669	2669	9 food products that are dispensed hot from a vending machine,
2670	2670	10 regardless of the location of the vending machine. Beginning
2671	2671	11 August 1, 2009, and notwithstanding any other provisions of
2672	2672	12 this Act, "food for human consumption that is to be consumed
2673	2673	13 off the premises where it is sold" includes all food sold
2674	2674	14 through a vending machine, except soft drinks, candy, and food
2675	2675	15 products that are dispensed hot from a vending machine,
2676	2676	16 regardless of the location of the vending machine.
2677	2677	17 Notwithstanding any other provisions of this Act,
2678	2678	18 beginning September 1, 2009, "food for human consumption that
2679	2679	19 is to be consumed off the premises where it is sold" does not
2680	2680	20 include candy. For purposes of this Section, "candy" means a
2681	2681	21 preparation of sugar, honey, or other natural or artificial
2682	2682	22 sweeteners in combination with chocolate, fruits, nuts or
2683	2683	23 other ingredients or flavorings in the form of bars, drops, or
2684	2684	24 pieces. "Candy" does not include any preparation that contains
2685	2685	25 flour or requires refrigeration.
2686	2686	26 Notwithstanding any other provisions of this Act,
2687	2687
2688	2688
2689	2689
2690	2690
2691	2691
2692	2692	SB1610 - 72 - LRB103 28478 HLH 54859 b
2693	2693
2694	2694
2695	2695	SB1610- 73 -LRB103 28478 HLH 54859 b SB1610 - 73 - LRB103 28478 HLH 54859 b
2696	2696	SB1610 - 73 - LRB103 28478 HLH 54859 b
2697	2697	1 beginning September 1, 2009, "nonprescription medicines and
2698	2698	2 drugs" does not include grooming and hygiene products. For
2699	2699	3 purposes of this Section, "grooming and hygiene products"
2700	2700	4 includes, but is not limited to, soaps and cleaning solutions,
2701	2701	5 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
2702	2702	6 lotions and screens, unless those products are available by
2703	2703	7 prescription only, regardless of whether the products meet the
2704	2704	8 definition of "over-the-counter-drugs". For the purposes of
2705	2705	9 this paragraph, "over-the-counter-drug" means a drug for human
2706	2706	10 use that contains a label that identifies the product as a drug
2707	2707	11 as required by 21 CFR C.F.R. 201.66. The
2708	2708	12 "over-the-counter-drug" label includes:
2709	2709	13 (A) a A "Drug Facts" panel; or
2710	2710	14 (B) a A statement of the "active ingredient(s)" with a
2711	2711	15 list of those ingredients contained in the compound,
2712	2712	16 substance or preparation.
2713	2713	17 Beginning on January 1, 2014 (the effective date of Public
2714	2714	18 Act 98-122) this amendatory Act of the 98th General Assembly,
2715	2715	19 "prescription and nonprescription medicines and drugs"
2716	2716	20 includes medical cannabis purchased from a registered
2717	2717	21 dispensing organization under the Compassionate Use of Medical
2718	2718	22 Cannabis Program Act.
2719	2719	23 As used in this Section, "adult use cannabis" means
2720	2720	24 cannabis subject to tax under the Cannabis Cultivation
2721	2721	25 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
2722	2722	26 and does not include cannabis subject to tax under the
2723	2723
2724	2724
2725	2725
2726	2726
2727	2727
2728	2728	SB1610 - 73 - LRB103 28478 HLH 54859 b
2729	2729
2730	2730
2731	2731	SB1610- 74 -LRB103 28478 HLH 54859 b SB1610 - 74 - LRB103 28478 HLH 54859 b
2732	2732	SB1610 - 74 - LRB103 28478 HLH 54859 b
2733	2733	1 Compassionate Use of Medical Cannabis Program Act.
2734	2734	2 (Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
2735	2735	3 102-4, eff. 4-27-21; 102-700, Article 20, Section 20-20, eff.
2736	2736	4 4-19-22; 102-700, Article 60, Section 60-30, eff. 4-19-22;
2737	2737	5 102-700, Article 65, Section 65-10, eff. 4-19-22; revised
2738	2738	6 6-1-22.)
2739	2739	7 (35 ILCS 120/3) (from Ch. 120, par. 442)
2740	2740	8 Sec. 3. Except as provided in this Section, on or before
2741	2741	9 the twentieth day of each calendar month, every person engaged
2742	2742	10 in the business of selling tangible personal property at
2743	2743	11 retail in this State during the preceding calendar month shall
2744	2744	12 file a return with the Department, stating:
2745	2745	13 1. The name of the seller;
2746	2746	14 2. His residence address and the address of his
2747	2747	15 principal place of business and the address of the
2748	2748	16 principal place of business (if that is a different
2749	2749	17 address) from which he engages in the business of selling
2750	2750	18 tangible personal property at retail in this State;
2751	2751	19 3. Total amount of receipts received by him during the
2752	2752	20 preceding calendar month or quarter, as the case may be,
2753	2753	21 from sales of tangible personal property, and from
2754	2754	22 services furnished, by him during such preceding calendar
2755	2755	23 month or quarter;
2756	2756	24 4. Total amount received by him during the preceding
2757	2757	25 calendar month or quarter on charge and time sales of
2758	2758
2759	2759
2760	2760
2761	2761
2762	2762
2763	2763	SB1610 - 74 - LRB103 28478 HLH 54859 b
2764	2764
2765	2765
2766	2766	SB1610- 75 -LRB103 28478 HLH 54859 b SB1610 - 75 - LRB103 28478 HLH 54859 b
2767	2767	SB1610 - 75 - LRB103 28478 HLH 54859 b
2768	2768	1 tangible personal property, and from services furnished,
2769	2769	2 by him prior to the month or quarter for which the return
2770	2770	3 is filed;
2771	2771	4 5. Deductions allowed by law;
2772	2772	5 6. Gross receipts which were received by him during
2773	2773	6 the preceding calendar month or quarter and upon the basis
2774	2774	7 of which the tax is imposed, including gross receipts on
2775	2775	8 food for human consumption that is to be consumed off the
2776	2776	9 premises where it is sold (other than alcoholic beverages,
2777	2777	10 food consisting of or infused with adult use cannabis,
2778	2778	11 soft drinks, and food that has been prepared for immediate
2779	2779	12 consumption) which were received during the preceding
2780	2780	13 calendar month or quarter and upon which tax would have
2781	2781	14 been due but for the 0% rate imposed under Public Act
2782	2782	15 102-700 this amendatory Act of the 102nd General Assembly;
2783	2783	16 7. The amount of credit provided in Section 2d of this
2784	2784	17 Act;
2785	2785	18 8. The amount of tax due, including the amount of tax
2786	2786	19 that would have been due on food for human consumption
2787	2787	20 that is to be consumed off the premises where it is sold
2788	2788	21 (other than alcoholic beverages, food consisting of or
2789	2789	22 infused with adult use cannabis, soft drinks, and food
2790	2790	23 that has been prepared for immediate consumption) but for
2791	2791	24 the 0% rate imposed under Public Act 102-700 this
2792	2792	25 amendatory Act of the 102nd General Assembly;
2793	2793	26 9. The signature of the taxpayer; and
2794	2794
2795	2795
2796	2796
2797	2797
2798	2798
2799	2799	SB1610 - 75 - LRB103 28478 HLH 54859 b
2800	2800
2801	2801
2802	2802	SB1610- 76 -LRB103 28478 HLH 54859 b SB1610 - 76 - LRB103 28478 HLH 54859 b
2803	2803	SB1610 - 76 - LRB103 28478 HLH 54859 b
2804	2804	1 10. Such other reasonable information as the
2805	2805	2 Department may require.
2806	2806	3 On and after January 1, 2018, except for returns required
2807	2807	4 to be filed prior to January 1, 2023 for motor vehicles,
2808	2808	5 watercraft, aircraft, and trailers that are required to be
2809	2809	6 registered with an agency of this State, with respect to
2810	2810	7 retailers whose annual gross receipts average $20,000 or more,
2811	2811	8 all returns required to be filed pursuant to this Act shall be
2812	2812	9 filed electronically. On and after January 1, 2023, with
2813	2813	10 respect to retailers whose annual gross receipts average
2814	2814	11 $20,000 or more, all returns required to be filed pursuant to
2815	2815	12 this Act, including, but not limited to, returns for motor
2816	2816	13 vehicles, watercraft, aircraft, and trailers that are required
2817	2817	14 to be registered with an agency of this State, shall be filed
2818	2818	15 electronically. Retailers who demonstrate that they do not
2819	2819	16 have access to the Internet or demonstrate hardship in filing
2820	2820	17 electronically may petition the Department to waive the
2821	2821	18 electronic filing requirement.
2822	2822	19 If a taxpayer fails to sign a return within 30 days after
2823	2823	20 the proper notice and demand for signature by the Department,
2824	2824	21 the return shall be considered valid and any amount shown to be
2825	2825	22 due on the return shall be deemed assessed.
2826	2826	23 Each return shall be accompanied by the statement of
2827	2827	24 prepaid tax issued pursuant to Section 2e for which credit is
2828	2828	25 claimed.
2829	2829	26 Prior to October 1, 2003, and on and after September 1,
2830	2830
2831	2831
2832	2832
2833	2833
2834	2834
2835	2835	SB1610 - 76 - LRB103 28478 HLH 54859 b
2836	2836
2837	2837
2838	2838	SB1610- 77 -LRB103 28478 HLH 54859 b SB1610 - 77 - LRB103 28478 HLH 54859 b
2839	2839	SB1610 - 77 - LRB103 28478 HLH 54859 b
2840	2840	1 2004 a retailer may accept a Manufacturer's Purchase Credit
2841	2841	2 certification from a purchaser in satisfaction of Use Tax as
2842	2842	3 provided in Section 3-85 of the Use Tax Act if the purchaser
2843	2843	4 provides the appropriate documentation as required by Section
2844	2844	5 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
2845	2845	6 certification, accepted by a retailer prior to October 1, 2003
2846	2846	7 and on and after September 1, 2004 as provided in Section 3-85
2847	2847	8 of the Use Tax Act, may be used by that retailer to satisfy
2848	2848	9 Retailers' Occupation Tax liability in the amount claimed in
2849	2849	10 the certification, not to exceed 6.25% of the receipts subject
2850	2850	11 to tax from a qualifying purchase. A Manufacturer's Purchase
2851	2851	12 Credit reported on any original or amended return filed under
2852	2852	13 this Act after October 20, 2003 for reporting periods prior to
2853	2853	14 September 1, 2004 shall be disallowed. Manufacturer's Purchase
2854	2854	15 Credit reported on annual returns due on or after January 1,
2855	2855	16 2005 will be disallowed for periods prior to September 1,
2856	2856	17 2004. No Manufacturer's Purchase Credit may be used after
2857	2857	18 September 30, 2003 through August 31, 2004 to satisfy any tax
2858	2858	19 liability imposed under this Act, including any audit
2859	2859	20 liability.
2860	2860	21 The Department may require returns to be filed on a
2861	2861	22 quarterly basis. If so required, a return for each calendar
2862	2862	23 quarter shall be filed on or before the twentieth day of the
2863	2863	24 calendar month following the end of such calendar quarter. The
2864	2864	25 taxpayer shall also file a return with the Department for each
2865	2865	26 of the first two months of each calendar quarter, on or before
2866	2866
2867	2867
2868	2868
2869	2869
2870	2870
2871	2871	SB1610 - 77 - LRB103 28478 HLH 54859 b
2872	2872
2873	2873
2874	2874	SB1610- 78 -LRB103 28478 HLH 54859 b SB1610 - 78 - LRB103 28478 HLH 54859 b
2875	2875	SB1610 - 78 - LRB103 28478 HLH 54859 b
2876	2876	1 the twentieth day of the following calendar month, stating:
2877	2877	2 1. The name of the seller;
2878	2878	3 2. The address of the principal place of business from
2879	2879	4 which he engages in the business of selling tangible
2880	2880	5 personal property at retail in this State;
2881	2881	6 3. The total amount of taxable receipts received by
2882	2882	7 him during the preceding calendar month from sales of
2883	2883	8 tangible personal property by him during such preceding
2884	2884	9 calendar month, including receipts from charge and time
2885	2885	10 sales, but less all deductions allowed by law;
2886	2886	11 4. The amount of credit provided in Section 2d of this
2887	2887	12 Act;
2888	2888	13 5. The amount of tax due; and
2889	2889	14 6. Such other reasonable information as the Department
2890	2890	15 may require.
2891	2891	16 Every person engaged in the business of selling aviation
2892	2892	17 fuel at retail in this State during the preceding calendar
2893	2893	18 month shall, instead of reporting and paying tax as otherwise
2894	2894	19 required by this Section, report and pay such tax on a separate
2895	2895	20 aviation fuel tax return. The requirements related to the
2896	2896	21 return shall be as otherwise provided in this Section.
2897	2897	22 Notwithstanding any other provisions of this Act to the
2898	2898	23 contrary, retailers selling aviation fuel shall file all
2899	2899	24 aviation fuel tax returns and shall make all aviation fuel tax
2900	2900	25 payments by electronic means in the manner and form required
2901	2901	26 by the Department. For purposes of this Section, "aviation
2902	2902
2903	2903
2904	2904
2905	2905
2906	2906
2907	2907	SB1610 - 78 - LRB103 28478 HLH 54859 b
2908	2908
2909	2909
2910	2910	SB1610- 79 -LRB103 28478 HLH 54859 b SB1610 - 79 - LRB103 28478 HLH 54859 b
2911	2911	SB1610 - 79 - LRB103 28478 HLH 54859 b
2912	2912	1 fuel" means jet fuel and aviation gasoline.
2913	2913	2 Beginning on October 1, 2003, any person who is not a
2914	2914	3 licensed distributor, importing distributor, or manufacturer,
2915	2915	4 as defined in the Liquor Control Act of 1934, but is engaged in
2916	2916	5 the business of selling, at retail, alcoholic liquor shall
2917	2917	6 file a statement with the Department of Revenue, in a format
2918	2918	7 and at a time prescribed by the Department, showing the total
2919	2919	8 amount paid for alcoholic liquor purchased during the
2920	2920	9 preceding month and such other information as is reasonably
2921	2921	10 required by the Department. The Department may adopt rules to
2922	2922	11 require that this statement be filed in an electronic or
2923	2923	12 telephonic format. Such rules may provide for exceptions from
2924	2924	13 the filing requirements of this paragraph. For the purposes of
2925	2925	14 this paragraph, the term "alcoholic liquor" shall have the
2926	2926	15 meaning prescribed in the Liquor Control Act of 1934.
2927	2927	16 Beginning on October 1, 2003, every distributor, importing
2928	2928	17 distributor, and manufacturer of alcoholic liquor as defined
2929	2929	18 in the Liquor Control Act of 1934, shall file a statement with
2930	2930	19 the Department of Revenue, no later than the 10th day of the
2931	2931	20 month for the preceding month during which transactions
2932	2932	21 occurred, by electronic means, showing the total amount of
2933	2933	22 gross receipts from the sale of alcoholic liquor sold or
2934	2934	23 distributed during the preceding month to purchasers;
2935	2935	24 identifying the purchaser to whom it was sold or distributed;
2936	2936	25 the purchaser's tax registration number; and such other
2937	2937	26 information reasonably required by the Department. A
2938	2938
2939	2939
2940	2940
2941	2941
2942	2942
2943	2943	SB1610 - 79 - LRB103 28478 HLH 54859 b
2944	2944
2945	2945
2946	2946	SB1610- 80 -LRB103 28478 HLH 54859 b SB1610 - 80 - LRB103 28478 HLH 54859 b
2947	2947	SB1610 - 80 - LRB103 28478 HLH 54859 b
2948	2948	1 distributor, importing distributor, or manufacturer of
2949	2949	2 alcoholic liquor must personally deliver, mail, or provide by
2950	2950	3 electronic means to each retailer listed on the monthly
2951	2951	4 statement a report containing a cumulative total of that
2952	2952	5 distributor's, importing distributor's, or manufacturer's
2953	2953	6 total sales of alcoholic liquor to that retailer no later than
2954	2954	7 the 10th day of the month for the preceding month during which
2955	2955	8 the transaction occurred. The distributor, importing
2956	2956	9 distributor, or manufacturer shall notify the retailer as to
2957	2957	10 the method by which the distributor, importing distributor, or
2958	2958	11 manufacturer will provide the sales information. If the
2959	2959	12 retailer is unable to receive the sales information by
2960	2960	13 electronic means, the distributor, importing distributor, or
2961	2961	14 manufacturer shall furnish the sales information by personal
2962	2962	15 delivery or by mail. For purposes of this paragraph, the term
2963	2963	16 "electronic means" includes, but is not limited to, the use of
2964	2964	17 a secure Internet website, e-mail, or facsimile.
2965	2965	18 If a total amount of less than $1 is payable, refundable or
2966	2966	19 creditable, such amount shall be disregarded if it is less
2967	2967	20 than 50 cents and shall be increased to $1 if it is 50 cents or
2968	2968	21 more.
2969	2969	22 Notwithstanding any other provision of this Act to the
2970	2970	23 contrary, retailers subject to tax on cannabis shall file all
2971	2971	24 cannabis tax returns and shall make all cannabis tax payments
2972	2972	25 by electronic means in the manner and form required by the
2973	2973	26 Department.
2974	2974
2975	2975
2976	2976
2977	2977
2978	2978
2979	2979	SB1610 - 80 - LRB103 28478 HLH 54859 b
2980	2980
2981	2981
2982	2982	SB1610- 81 -LRB103 28478 HLH 54859 b SB1610 - 81 - LRB103 28478 HLH 54859 b
2983	2983	SB1610 - 81 - LRB103 28478 HLH 54859 b
2984	2984	1 Beginning October 1, 1993, a taxpayer who has an average
2985	2985	2 monthly tax liability of $150,000 or more shall make all
2986	2986	3 payments required by rules of the Department by electronic
2987	2987	4 funds transfer. Beginning October 1, 1994, a taxpayer who has
2988	2988	5 an average monthly tax liability of $100,000 or more shall
2989	2989	6 make all payments required by rules of the Department by
2990	2990	7 electronic funds transfer. Beginning October 1, 1995, a
2991	2991	8 taxpayer who has an average monthly tax liability of $50,000
2992	2992	9 or more shall make all payments required by rules of the
2993	2993	10 Department by electronic funds transfer. Beginning October 1,
2994	2994	11 2000, a taxpayer who has an annual tax liability of $200,000 or
2995	2995	12 more shall make all payments required by rules of the
2996	2996	13 Department by electronic funds transfer. The term "annual tax
2997	2997	14 liability" shall be the sum of the taxpayer's liabilities
2998	2998	15 under this Act, and under all other State and local occupation
2999	2999	16 and use tax laws administered by the Department, for the
3000	3000	17 immediately preceding calendar year. The term "average monthly
3001	3001	18 tax liability" shall be the sum of the taxpayer's liabilities
3002	3002	19 under this Act, and under all other State and local occupation
3003	3003	20 and use tax laws administered by the Department, for the
3004	3004	21 immediately preceding calendar year divided by 12. Beginning
3005	3005	22 on October 1, 2002, a taxpayer who has a tax liability in the
3006	3006	23 amount set forth in subsection (b) of Section 2505-210 of the
3007	3007	24 Department of Revenue Law shall make all payments required by
3008	3008	25 rules of the Department by electronic funds transfer.
3009	3009	26 Before August 1 of each year beginning in 1993, the
3010	3010
3011	3011
3012	3012
3013	3013
3014	3014
3015	3015	SB1610 - 81 - LRB103 28478 HLH 54859 b
3016	3016
3017	3017
3018	3018	SB1610- 82 -LRB103 28478 HLH 54859 b SB1610 - 82 - LRB103 28478 HLH 54859 b
3019	3019	SB1610 - 82 - LRB103 28478 HLH 54859 b
3020	3020	1 Department shall notify all taxpayers required to make
3021	3021	2 payments by electronic funds transfer. All taxpayers required
3022	3022	3 to make payments by electronic funds transfer shall make those
3023	3023	4 payments for a minimum of one year beginning on October 1.
3024	3024	5 Any taxpayer not required to make payments by electronic
3025	3025	6 funds transfer may make payments by electronic funds transfer
3026	3026	7 with the permission of the Department.
3027	3027	8 All taxpayers required to make payment by electronic funds
3028	3028	9 transfer and any taxpayers authorized to voluntarily make
3029	3029	10 payments by electronic funds transfer shall make those
3030	3030	11 payments in the manner authorized by the Department.
3031	3031	12 The Department shall adopt such rules as are necessary to
3032	3032	13 effectuate a program of electronic funds transfer and the
3033	3033	14 requirements of this Section.
3034	3034	15 Any amount which is required to be shown or reported on any
3035	3035	16 return or other document under this Act shall, if such amount
3036	3036	17 is not a whole-dollar amount, be increased to the nearest
3037	3037	18 whole-dollar amount in any case where the fractional part of a
3038	3038	19 dollar is 50 cents or more, and decreased to the nearest
3039	3039	20 whole-dollar amount where the fractional part of a dollar is
3040	3040	21 less than 50 cents.
3041	3041	22 If the retailer is otherwise required to file a monthly
3042	3042	23 return and if the retailer's average monthly tax liability to
3043	3043	24 the Department does not exceed $200, the Department may
3044	3044	25 authorize his returns to be filed on a quarter annual basis,
3045	3045	26 with the return for January, February and March of a given year
3046	3046
3047	3047
3048	3048
3049	3049
3050	3050
3051	3051	SB1610 - 82 - LRB103 28478 HLH 54859 b
3052	3052
3053	3053
3054	3054	SB1610- 83 -LRB103 28478 HLH 54859 b SB1610 - 83 - LRB103 28478 HLH 54859 b
3055	3055	SB1610 - 83 - LRB103 28478 HLH 54859 b
3056	3056	1 being due by April 20 of such year; with the return for April,
3057	3057	2 May and June of a given year being due by July 20 of such year;
3058	3058	3 with the return for July, August and September of a given year
3059	3059	4 being due by October 20 of such year, and with the return for
3060	3060	5 October, November and December of a given year being due by
3061	3061	6 January 20 of the following year.
3062	3062	7 If the retailer is otherwise required to file a monthly or
3063	3063	8 quarterly return and if the retailer's average monthly tax
3064	3064	9 liability with the Department does not exceed $50, the
3065	3065	10 Department may authorize his returns to be filed on an annual
3066	3066	11 basis, with the return for a given year being due by January 20
3067	3067	12 of the following year.
3068	3068	13 Such quarter annual and annual returns, as to form and
3069	3069	14 substance, shall be subject to the same requirements as
3070	3070	15 monthly returns.
3071	3071	16 Notwithstanding any other provision in this Act concerning
3072	3072	17 the time within which a retailer may file his return, in the
3073	3073	18 case of any retailer who ceases to engage in a kind of business
3074	3074	19 which makes him responsible for filing returns under this Act,
3075	3075	20 such retailer shall file a final return under this Act with the
3076	3076	21 Department not more than one month after discontinuing such
3077	3077	22 business.
3078	3078	23 Where the same person has more than one business
3079	3079	24 registered with the Department under separate registrations
3080	3080	25 under this Act, such person may not file each return that is
3081	3081	26 due as a single return covering all such registered
3082	3082
3083	3083
3084	3084
3085	3085
3086	3086
3087	3087	SB1610 - 83 - LRB103 28478 HLH 54859 b
3088	3088
3089	3089
3090	3090	SB1610- 84 -LRB103 28478 HLH 54859 b SB1610 - 84 - LRB103 28478 HLH 54859 b
3091	3091	SB1610 - 84 - LRB103 28478 HLH 54859 b
3092	3092	1 businesses, but shall file separate returns for each such
3093	3093	2 registered business.
3094	3094	3 In addition, with respect to motor vehicles, watercraft,
3095	3095	4 aircraft, and trailers that are required to be registered with
3096	3096	5 an agency of this State, except as otherwise provided in this
3097	3097	6 Section, every retailer selling this kind of tangible personal
3098	3098	7 property shall file, with the Department, upon a form to be
3099	3099	8 prescribed and supplied by the Department, a separate return
3100	3100	9 for each such item of tangible personal property which the
3101	3101	10 retailer sells, except that if, in the same transaction, (i) a
3102	3102	11 retailer of aircraft, watercraft, motor vehicles or trailers
3103	3103	12 transfers more than one aircraft, watercraft, motor vehicle or
3104	3104	13 trailer to another aircraft, watercraft, motor vehicle
3105	3105	14 retailer or trailer retailer for the purpose of resale or (ii)
3106	3106	15 a retailer of aircraft, watercraft, motor vehicles, or
3107	3107	16 trailers transfers more than one aircraft, watercraft, motor
3108	3108	17 vehicle, or trailer to a purchaser for use as a qualifying
3109	3109	18 rolling stock as provided in Section 2-5 of this Act, then that
3110	3110	19 seller may report the transfer of all aircraft, watercraft,
3111	3111	20 motor vehicles or trailers involved in that transaction to the
3112	3112	21 Department on the same uniform invoice-transaction reporting
3113	3113	22 return form. For purposes of this Section, "watercraft" means
3114	3114	23 a Class 2, Class 3, or Class 4 watercraft as defined in Section
3115	3115	24 3-2 of the Boat Registration and Safety Act, a personal
3116	3116	25 watercraft, or any boat equipped with an inboard motor.
3117	3117	26 In addition, with respect to motor vehicles, watercraft,
3118	3118
3119	3119
3120	3120
3121	3121
3122	3122
3123	3123	SB1610 - 84 - LRB103 28478 HLH 54859 b
3124	3124
3125	3125
3126	3126	SB1610- 85 -LRB103 28478 HLH 54859 b SB1610 - 85 - LRB103 28478 HLH 54859 b
3127	3127	SB1610 - 85 - LRB103 28478 HLH 54859 b
3128	3128	1 aircraft, and trailers that are required to be registered with
3129	3129	2 an agency of this State, every person who is engaged in the
3130	3130	3 business of leasing or renting such items and who, in
3131	3131	4 connection with such business, sells any such item to a
3132	3132	5 retailer for the purpose of resale is, notwithstanding any
3133	3133	6 other provision of this Section to the contrary, authorized to
3134	3134	7 meet the return-filing requirement of this Act by reporting
3135	3135	8 the transfer of all the aircraft, watercraft, motor vehicles,
3136	3136	9 or trailers transferred for resale during a month to the
3137	3137	10 Department on the same uniform invoice-transaction reporting
3138	3138	11 return form on or before the 20th of the month following the
3139	3139	12 month in which the transfer takes place. Notwithstanding any
3140	3140	13 other provision of this Act to the contrary, all returns filed
3141	3141	14 under this paragraph must be filed by electronic means in the
3142	3142	15 manner and form as required by the Department.
3143	3143	16 Any retailer who sells only motor vehicles, watercraft,
3144	3144	17 aircraft, or trailers that are required to be registered with
3145	3145	18 an agency of this State, so that all retailers' occupation tax
3146	3146	19 liability is required to be reported, and is reported, on such
3147	3147	20 transaction reporting returns and who is not otherwise
3148	3148	21 required to file monthly or quarterly returns, need not file
3149	3149	22 monthly or quarterly returns. However, those retailers shall
3150	3150	23 be required to file returns on an annual basis.
3151	3151	24 The transaction reporting return, in the case of motor
3152	3152	25 vehicles or trailers that are required to be registered with
3153	3153	26 an agency of this State, shall be the same document as the
3154	3154
3155	3155
3156	3156
3157	3157
3158	3158
3159	3159	SB1610 - 85 - LRB103 28478 HLH 54859 b
3160	3160
3161	3161
3162	3162	SB1610- 86 -LRB103 28478 HLH 54859 b SB1610 - 86 - LRB103 28478 HLH 54859 b
3163	3163	SB1610 - 86 - LRB103 28478 HLH 54859 b
3164	3164	1 Uniform Invoice referred to in Section 5-402 of the Illinois
3165	3165	2 Vehicle Code and must show the name and address of the seller;
3166	3166	3 the name and address of the purchaser; the amount of the
3167	3167	4 selling price including the amount allowed by the retailer for
3168	3168	5 traded-in property, if any; the amount allowed by the retailer
3169	3169	6 for the traded-in tangible personal property, if any, to the
3170	3170	7 extent to which Section 1 of this Act allows an exemption for
3171	3171	8 the value of traded-in property; the balance payable after
3172	3172	9 deducting such trade-in allowance from the total selling
3173	3173	10 price; the amount of tax due from the retailer with respect to
3174	3174	11 such transaction; the amount of tax collected from the
3175	3175	12 purchaser by the retailer on such transaction (or satisfactory
3176	3176	13 evidence that such tax is not due in that particular instance,
3177	3177	14 if that is claimed to be the fact); the place and date of the
3178	3178	15 sale; a sufficient identification of the property sold; such
3179	3179	16 other information as is required in Section 5-402 of the
3180	3180	17 Illinois Vehicle Code, and such other information as the
3181	3181	18 Department may reasonably require.
3182	3182	19 The transaction reporting return in the case of watercraft
3183	3183	20 or aircraft must show the name and address of the seller; the
3184	3184	21 name and address of the purchaser; the amount of the selling
3185	3185	22 price including the amount allowed by the retailer for
3186	3186	23 traded-in property, if any; the amount allowed by the retailer
3187	3187	24 for the traded-in tangible personal property, if any, to the
3188	3188	25 extent to which Section 1 of this Act allows an exemption for
3189	3189	26 the value of traded-in property; the balance payable after
3190	3190
3191	3191
3192	3192
3193	3193
3194	3194
3195	3195	SB1610 - 86 - LRB103 28478 HLH 54859 b
3196	3196
3197	3197
3198	3198	SB1610- 87 -LRB103 28478 HLH 54859 b SB1610 - 87 - LRB103 28478 HLH 54859 b
3199	3199	SB1610 - 87 - LRB103 28478 HLH 54859 b
3200	3200	1 deducting such trade-in allowance from the total selling
3201	3201	2 price; the amount of tax due from the retailer with respect to
3202	3202	3 such transaction; the amount of tax collected from the
3203	3203	4 purchaser by the retailer on such transaction (or satisfactory
3204	3204	5 evidence that such tax is not due in that particular instance,
3205	3205	6 if that is claimed to be the fact); the place and date of the
3206	3206	7 sale, a sufficient identification of the property sold, and
3207	3207	8 such other information as the Department may reasonably
3208	3208	9 require.
3209	3209	10 Such transaction reporting return shall be filed not later
3210	3210	11 than 20 days after the day of delivery of the item that is
3211	3211	12 being sold, but may be filed by the retailer at any time sooner
3212	3212	13 than that if he chooses to do so. The transaction reporting
3213	3213	14 return and tax remittance or proof of exemption from the
3214	3214	15 Illinois use tax may be transmitted to the Department by way of
3215	3215	16 the State agency with which, or State officer with whom the
3216	3216	17 tangible personal property must be titled or registered (if
3217	3217	18 titling or registration is required) if the Department and
3218	3218	19 such agency or State officer determine that this procedure
3219	3219	20 will expedite the processing of applications for title or
3220	3220	21 registration.
3221	3221	22 With each such transaction reporting return, the retailer
3222	3222	23 shall remit the proper amount of tax due (or shall submit
3223	3223	24 satisfactory evidence that the sale is not taxable if that is
3224	3224	25 the case), to the Department or its agents, whereupon the
3225	3225	26 Department shall issue, in the purchaser's name, a use tax
3226	3226
3227	3227
3228	3228
3229	3229
3230	3230
3231	3231	SB1610 - 87 - LRB103 28478 HLH 54859 b
3232	3232
3233	3233
3234	3234	SB1610- 88 -LRB103 28478 HLH 54859 b SB1610 - 88 - LRB103 28478 HLH 54859 b
3235	3235	SB1610 - 88 - LRB103 28478 HLH 54859 b
3236	3236	1 receipt (or a certificate of exemption if the Department is
3237	3237	2 satisfied that the particular sale is tax exempt) which such
3238	3238	3 purchaser may submit to the agency with which, or State
3239	3239	4 officer with whom, he must title or register the tangible
3240	3240	5 personal property that is involved (if titling or registration
3241	3241	6 is required) in support of such purchaser's application for an
3242	3242	7 Illinois certificate or other evidence of title or
3243	3243	8 registration to such tangible personal property.
3244	3244	9 No retailer's failure or refusal to remit tax under this
3245	3245	10 Act precludes a user, who has paid the proper tax to the
3246	3246	11 retailer, from obtaining his certificate of title or other
3247	3247	12 evidence of title or registration (if titling or registration
3248	3248	13 is required) upon satisfying the Department that such user has
3249	3249	14 paid the proper tax (if tax is due) to the retailer. The
3250	3250	15 Department shall adopt appropriate rules to carry out the
3251	3251	16 mandate of this paragraph.
3252	3252	17 If the user who would otherwise pay tax to the retailer
3253	3253	18 wants the transaction reporting return filed and the payment
3254	3254	19 of the tax or proof of exemption made to the Department before
3255	3255	20 the retailer is willing to take these actions and such user has
3256	3256	21 not paid the tax to the retailer, such user may certify to the
3257	3257	22 fact of such delay by the retailer and may (upon the Department
3258	3258	23 being satisfied of the truth of such certification) transmit
3259	3259	24 the information required by the transaction reporting return
3260	3260	25 and the remittance for tax or proof of exemption directly to
3261	3261	26 the Department and obtain his tax receipt or exemption
3262	3262
3263	3263
3264	3264
3265	3265
3266	3266
3267	3267	SB1610 - 88 - LRB103 28478 HLH 54859 b
3268	3268
3269	3269
3270	3270	SB1610- 89 -LRB103 28478 HLH 54859 b SB1610 - 89 - LRB103 28478 HLH 54859 b
3271	3271	SB1610 - 89 - LRB103 28478 HLH 54859 b
3272	3272	1 determination, in which event the transaction reporting return
3273	3273	2 and tax remittance (if a tax payment was required) shall be
3274	3274	3 credited by the Department to the proper retailer's account
3275	3275	4 with the Department, but without the 2.1% or 1.75% discount
3276	3276	5 provided for in this Section being allowed. When the user pays
3277	3277	6 the tax directly to the Department, he shall pay the tax in the
3278	3278	7 same amount and in the same form in which it would be remitted
3279	3279	8 if the tax had been remitted to the Department by the retailer.
3280	3280	9 Refunds made by the seller during the preceding return
3281	3281	10 period to purchasers, on account of tangible personal property
3282	3282	11 returned to the seller, shall be allowed as a deduction under
3283	3283	12 subdivision 5 of his monthly or quarterly return, as the case
3284	3284	13 may be, in case the seller had theretofore included the
3285	3285	14 receipts from the sale of such tangible personal property in a
3286	3286	15 return filed by him and had paid the tax imposed by this Act
3287	3287	16 with respect to such receipts.
3288	3288	17 Where the seller is a corporation, the return filed on
3289	3289	18 behalf of such corporation shall be signed by the president,
3290	3290	19 vice-president, secretary or treasurer or by the properly
3291	3291	20 accredited agent of such corporation.
3292	3292	21 Where the seller is a limited liability company, the
3293	3293	22 return filed on behalf of the limited liability company shall
3294	3294	23 be signed by a manager, member, or properly accredited agent
3295	3295	24 of the limited liability company.
3296	3296	25 Except as provided in this Section, the retailer filing
3297	3297	26 the return under this Section shall, at the time of filing such
3298	3298
3299	3299
3300	3300
3301	3301
3302	3302
3303	3303	SB1610 - 89 - LRB103 28478 HLH 54859 b
3304	3304
3305	3305
3306	3306	SB1610- 90 -LRB103 28478 HLH 54859 b SB1610 - 90 - LRB103 28478 HLH 54859 b
3307	3307	SB1610 - 90 - LRB103 28478 HLH 54859 b
3308	3308	1 return, pay to the Department the amount of tax imposed by this
3309	3309	2 Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
3310	3310	3 on and after January 1, 1990, or $5 per calendar year,
3311	3311	4 whichever is greater, which is allowed to reimburse the
3312	3312	5 retailer for the expenses incurred in keeping records,
3313	3313	6 preparing and filing returns, remitting the tax and supplying
3314	3314	7 data to the Department on request. On and after January 1,
3315	3315	8 2021, a certified service provider, as defined in the Leveling
3316	3316	9 the Playing Field for Illinois Retail Act, filing the return
3317	3317	10 under this Section on behalf of a remote retailer shall, at the
3318	3318	11 time of such return, pay to the Department the amount of tax
3319	3319	12 imposed by this Act less a discount of 1.75%. A remote retailer
3320	3320	13 using a certified service provider to file a return on its
3321	3321	14 behalf, as provided in the Leveling the Playing Field for
3322	3322	15 Illinois Retail Act, is not eligible for the discount. When
3323	3323	16 determining the discount allowed under this Section, retailers
3324	3324	17 shall include the amount of tax that would have been due at the
3325	3325	18 1% rate but for the 0% rate imposed under Public Act 102-700
3326	3326	19 this amendatory Act of the 102nd General Assembly. When
3327	3327	20 determining the discount allowed under this Section, retailers
3328	3328	21 shall include the amount of tax that would have been due at the
3329	3329	22 6.25% rate but for the 1.25% rate imposed on sales tax holiday
3330	3330	23 items during the sales tax holiday period set forth in Section
3331	3331	24 2-8 under this amendatory Act of the 102nd General Assembly.
3332	3332	25 The discount under this Section is not allowed for the 1.25%
3333	3333	26 portion of taxes paid on aviation fuel that is subject to the
3334	3334
3335	3335
3336	3336
3337	3337
3338	3338
3339	3339	SB1610 - 90 - LRB103 28478 HLH 54859 b
3340	3340
3341	3341
3342	3342	SB1610- 91 -LRB103 28478 HLH 54859 b SB1610 - 91 - LRB103 28478 HLH 54859 b
3343	3343	SB1610 - 91 - LRB103 28478 HLH 54859 b
3344	3344	1 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
3345	3345	2 47133. Any prepayment made pursuant to Section 2d of this Act
3346	3346	3 shall be included in the amount on which such 2.1% or 1.75%
3347	3347	4 discount is computed. In the case of retailers who report and
3348	3348	5 pay the tax on a transaction by transaction basis, as provided
3349	3349	6 in this Section, such discount shall be taken with each such
3350	3350	7 tax remittance instead of when such retailer files his
3351	3351	8 periodic return. The discount allowed under this Section is
3352	3352	9 allowed only for returns that are filed in the manner required
3353	3353	10 by this Act. The Department may disallow the discount for
3354	3354	11 retailers whose certificate of registration is revoked at the
3355	3355	12 time the return is filed, but only if the Department's
3356	3356	13 decision to revoke the certificate of registration has become
3357	3357	14 final.
3358	3358	15 Before October 1, 2000, if the taxpayer's average monthly
3359	3359	16 tax liability to the Department under this Act, the Use Tax
3360	3360	17 Act, the Service Occupation Tax Act, and the Service Use Tax
3361	3361	18 Act, excluding any liability for prepaid sales tax to be
3362	3362	19 remitted in accordance with Section 2d of this Act, was
3363	3363	20 $10,000 or more during the preceding 4 complete calendar
3364	3364	21 quarters, he shall file a return with the Department each
3365	3365	22 month by the 20th day of the month next following the month
3366	3366	23 during which such tax liability is incurred and shall make
3367	3367	24 payments to the Department on or before the 7th, 15th, 22nd and
3368	3368	25 last day of the month during which such liability is incurred.
3369	3369	26 On and after October 1, 2000, if the taxpayer's average
3370	3370
3371	3371
3372	3372
3373	3373
3374	3374
3375	3375	SB1610 - 91 - LRB103 28478 HLH 54859 b
3376	3376
3377	3377
3378	3378	SB1610- 92 -LRB103 28478 HLH 54859 b SB1610 - 92 - LRB103 28478 HLH 54859 b
3379	3379	SB1610 - 92 - LRB103 28478 HLH 54859 b
3380	3380	1 monthly tax liability to the Department under this Act, the
3381	3381	2 Use Tax Act, the Service Occupation Tax Act, and the Service
3382	3382	3 Use Tax Act, excluding any liability for prepaid sales tax to
3383	3383	4 be remitted in accordance with Section 2d of this Act, was
3384	3384	5 $20,000 or more during the preceding 4 complete calendar
3385	3385	6 quarters, he shall file a return with the Department each
3386	3386	7 month by the 20th day of the month next following the month
3387	3387	8 during which such tax liability is incurred and shall make
3388	3388	9 payment to the Department on or before the 7th, 15th, 22nd and
3389	3389	10 last day of the month during which such liability is incurred.
3390	3390	11 If the month during which such tax liability is incurred began
3391	3391	12 prior to January 1, 1985, each payment shall be in an amount
3392	3392	13 equal to 1/4 of the taxpayer's actual liability for the month
3393	3393	14 or an amount set by the Department not to exceed 1/4 of the
3394	3394	15 average monthly liability of the taxpayer to the Department
3395	3395	16 for the preceding 4 complete calendar quarters (excluding the
3396	3396	17 month of highest liability and the month of lowest liability
3397	3397	18 in such 4 quarter period). If the month during which such tax
3398	3398	19 liability is incurred begins on or after January 1, 1985 and
3399	3399	20 prior to January 1, 1987, each payment shall be in an amount
3400	3400	21 equal to 22.5% of the taxpayer's actual liability for the
3401	3401	22 month or 27.5% of the taxpayer's liability for the same
3402	3402	23 calendar month of the preceding year. If the month during
3403	3403	24 which such tax liability is incurred begins on or after
3404	3404	25 January 1, 1987 and prior to January 1, 1988, each payment
3405	3405	26 shall be in an amount equal to 22.5% of the taxpayer's actual
3406	3406
3407	3407
3408	3408
3409	3409
3410	3410
3411	3411	SB1610 - 92 - LRB103 28478 HLH 54859 b
3412	3412
3413	3413
3414	3414	SB1610- 93 -LRB103 28478 HLH 54859 b SB1610 - 93 - LRB103 28478 HLH 54859 b
3415	3415	SB1610 - 93 - LRB103 28478 HLH 54859 b
3416	3416	1 liability for the month or 26.25% of the taxpayer's liability
3417	3417	2 for the same calendar month of the preceding year. If the month
3418	3418	3 during which such tax liability is incurred begins on or after
3419	3419	4 January 1, 1988, and prior to January 1, 1989, or begins on or
3420	3420	5 after January 1, 1996, each payment shall be in an amount equal
3421	3421	6 to 22.5% of the taxpayer's actual liability for the month or
3422	3422	7 25% of the taxpayer's liability for the same calendar month of
3423	3423	8 the preceding year. If the month during which such tax
3424	3424	9 liability is incurred begins on or after January 1, 1989, and
3425	3425	10 prior to January 1, 1996, each payment shall be in an amount
3426	3426	11 equal to 22.5% of the taxpayer's actual liability for the
3427	3427	12 month or 25% of the taxpayer's liability for the same calendar
3428	3428	13 month of the preceding year or 100% of the taxpayer's actual
3429	3429	14 liability for the quarter monthly reporting period. The amount
3430	3430	15 of such quarter monthly payments shall be credited against the
3431	3431	16 final tax liability of the taxpayer's return for that month.
3432	3432	17 Before October 1, 2000, once applicable, the requirement of
3433	3433	18 the making of quarter monthly payments to the Department by
3434	3434	19 taxpayers having an average monthly tax liability of $10,000
3435	3435	20 or more as determined in the manner provided above shall
3436	3436	21 continue until such taxpayer's average monthly liability to
3437	3437	22 the Department during the preceding 4 complete calendar
3438	3438	23 quarters (excluding the month of highest liability and the
3439	3439	24 month of lowest liability) is less than $9,000, or until such
3440	3440	25 taxpayer's average monthly liability to the Department as
3441	3441	26 computed for each calendar quarter of the 4 preceding complete
3442	3442
3443	3443
3444	3444
3445	3445
3446	3446
3447	3447	SB1610 - 93 - LRB103 28478 HLH 54859 b
3448	3448
3449	3449
3450	3450	SB1610- 94 -LRB103 28478 HLH 54859 b SB1610 - 94 - LRB103 28478 HLH 54859 b
3451	3451	SB1610 - 94 - LRB103 28478 HLH 54859 b
3452	3452	1 calendar quarter period is less than $10,000. However, if a
3453	3453	2 taxpayer can show the Department that a substantial change in
3454	3454	3 the taxpayer's business has occurred which causes the taxpayer
3455	3455	4 to anticipate that his average monthly tax liability for the
3456	3456	5 reasonably foreseeable future will fall below the $10,000
3457	3457	6 threshold stated above, then such taxpayer may petition the
3458	3458	7 Department for a change in such taxpayer's reporting status.
3459	3459	8 On and after October 1, 2000, once applicable, the requirement
3460	3460	9 of the making of quarter monthly payments to the Department by
3461	3461	10 taxpayers having an average monthly tax liability of $20,000
3462	3462	11 or more as determined in the manner provided above shall
3463	3463	12 continue until such taxpayer's average monthly liability to
3464	3464	13 the Department during the preceding 4 complete calendar
3465	3465	14 quarters (excluding the month of highest liability and the
3466	3466	15 month of lowest liability) is less than $19,000 or until such
3467	3467	16 taxpayer's average monthly liability to the Department as
3468	3468	17 computed for each calendar quarter of the 4 preceding complete
3469	3469	18 calendar quarter period is less than $20,000. However, if a
3470	3470	19 taxpayer can show the Department that a substantial change in
3471	3471	20 the taxpayer's business has occurred which causes the taxpayer
3472	3472	21 to anticipate that his average monthly tax liability for the
3473	3473	22 reasonably foreseeable future will fall below the $20,000
3474	3474	23 threshold stated above, then such taxpayer may petition the
3475	3475	24 Department for a change in such taxpayer's reporting status.
3476	3476	25 The Department shall change such taxpayer's reporting status
3477	3477	26 unless it finds that such change is seasonal in nature and not
3478	3478
3479	3479
3480	3480
3481	3481
3482	3482
3483	3483	SB1610 - 94 - LRB103 28478 HLH 54859 b
3484	3484
3485	3485
3486	3486	SB1610- 95 -LRB103 28478 HLH 54859 b SB1610 - 95 - LRB103 28478 HLH 54859 b
3487	3487	SB1610 - 95 - LRB103 28478 HLH 54859 b
3488	3488	1 likely to be long term. Quarter monthly payment status shall
3489	3489	2 be determined under this paragraph as if the rate reduction to
3490	3490	3 0% in Public Act 102-700 this amendatory Act of the 102nd
3491	3491	4 General Assembly on food for human consumption that is to be
3492	3492	5 consumed off the premises where it is sold (other than
3493	3493	6 alcoholic beverages, food consisting of or infused with adult
3494	3494	7 use cannabis, soft drinks, and food that has been prepared for
3495	3495	8 immediate consumption) had not occurred. For quarter monthly
3496	3496	9 payments due under this paragraph on or after July 1, 2023 and
3497	3497	10 through June 30, 2024, "25% of the taxpayer's liability for
3498	3498	11 the same calendar month of the preceding year" shall be
3499	3499	12 determined as if the rate reduction to 0% in Public Act 102-700
3500	3500	13 this amendatory Act of the 102nd General Assembly had not
3501	3501	14 occurred. Quarter monthly payment status shall be determined
3502	3502	15 under this paragraph as if the rate reduction to 1.25% in
3503	3503	16 Public Act 102-700 and this amendatory Act of the 103rd
3504	3504	17 General Assembly this amendatory Act of the 102nd General
3505	3505	18 Assembly on sales tax holiday items had not occurred. For
3506	3506	19 quarter monthly payments due on or after July 1, 2023 and
3507	3507	20 through June 30, 2025 June 30, 2024, "25% of the taxpayer's
3508	3508	21 liability for the same calendar month of the preceding year"
3509	3509	22 shall be determined as if the rate reduction to 1.25% in Public
3510	3510	23 Act 102-700 and this amendatory Act of the 103rd General
3511	3511	24 Assembly this amendatory Act of the 102nd General Assembly on
3512	3512	25 sales tax holiday items had not occurred. If any such quarter
3513	3513	26 monthly payment is not paid at the time or in the amount
3514	3514
3515	3515
3516	3516
3517	3517
3518	3518
3519	3519	SB1610 - 95 - LRB103 28478 HLH 54859 b
3520	3520
3521	3521
3522	3522	SB1610- 96 -LRB103 28478 HLH 54859 b SB1610 - 96 - LRB103 28478 HLH 54859 b
3523	3523	SB1610 - 96 - LRB103 28478 HLH 54859 b
3524	3524	1 required by this Section, then the taxpayer shall be liable
3525	3525	2 for penalties and interest on the difference between the
3526	3526	3 minimum amount due as a payment and the amount of such quarter
3527	3527	4 monthly payment actually and timely paid, except insofar as
3528	3528	5 the taxpayer has previously made payments for that month to
3529	3529	6 the Department in excess of the minimum payments previously
3530	3530	7 due as provided in this Section. The Department shall make
3531	3531	8 reasonable rules and regulations to govern the quarter monthly
3532	3532	9 payment amount and quarter monthly payment dates for taxpayers
3533	3533	10 who file on other than a calendar monthly basis.
3534	3534	11 The provisions of this paragraph apply before October 1,
3535	3535	12 2001. Without regard to whether a taxpayer is required to make
3536	3536	13 quarter monthly payments as specified above, any taxpayer who
3537	3537	14 is required by Section 2d of this Act to collect and remit
3538	3538	15 prepaid taxes and has collected prepaid taxes which average in
3539	3539	16 excess of $25,000 per month during the preceding 2 complete
3540	3540	17 calendar quarters, shall file a return with the Department as
3541	3541	18 required by Section 2f and shall make payments to the
3542	3542	19 Department on or before the 7th, 15th, 22nd and last day of the
3543	3543	20 month during which such liability is incurred. If the month
3544	3544	21 during which such tax liability is incurred began prior to
3545	3545	22 September 1, 1985 (the effective date of Public Act 84-221),
3546	3546	23 each payment shall be in an amount not less than 22.5% of the
3547	3547	24 taxpayer's actual liability under Section 2d. If the month
3548	3548	25 during which such tax liability is incurred begins on or after
3549	3549	26 January 1, 1986, each payment shall be in an amount equal to
3550	3550
3551	3551
3552	3552
3553	3553
3554	3554
3555	3555	SB1610 - 96 - LRB103 28478 HLH 54859 b
3556	3556
3557	3557
3558	3558	SB1610- 97 -LRB103 28478 HLH 54859 b SB1610 - 97 - LRB103 28478 HLH 54859 b
3559	3559	SB1610 - 97 - LRB103 28478 HLH 54859 b
3560	3560	1 22.5% of the taxpayer's actual liability for the month or
3561	3561	2 27.5% of the taxpayer's liability for the same calendar month
3562	3562	3 of the preceding calendar year. If the month during which such
3563	3563	4 tax liability is incurred begins on or after January 1, 1987,
3564	3564	5 each payment shall be in an amount equal to 22.5% of the
3565	3565	6 taxpayer's actual liability for the month or 26.25% of the
3566	3566	7 taxpayer's liability for the same calendar month of the
3567	3567	8 preceding year. The amount of such quarter monthly payments
3568	3568	9 shall be credited against the final tax liability of the
3569	3569	10 taxpayer's return for that month filed under this Section or
3570	3570	11 Section 2f, as the case may be. Once applicable, the
3571	3571	12 requirement of the making of quarter monthly payments to the
3572	3572	13 Department pursuant to this paragraph shall continue until
3573	3573	14 such taxpayer's average monthly prepaid tax collections during
3574	3574	15 the preceding 2 complete calendar quarters is $25,000 or less.
3575	3575	16 If any such quarter monthly payment is not paid at the time or
3576	3576	17 in the amount required, the taxpayer shall be liable for
3577	3577	18 penalties and interest on such difference, except insofar as
3578	3578	19 the taxpayer has previously made payments for that month in
3579	3579	20 excess of the minimum payments previously due.
3580	3580	21 The provisions of this paragraph apply on and after
3581	3581	22 October 1, 2001. Without regard to whether a taxpayer is
3582	3582	23 required to make quarter monthly payments as specified above,
3583	3583	24 any taxpayer who is required by Section 2d of this Act to
3584	3584	25 collect and remit prepaid taxes and has collected prepaid
3585	3585	26 taxes that average in excess of $20,000 per month during the
3586	3586
3587	3587
3588	3588
3589	3589
3590	3590
3591	3591	SB1610 - 97 - LRB103 28478 HLH 54859 b
3592	3592
3593	3593
3594	3594	SB1610- 98 -LRB103 28478 HLH 54859 b SB1610 - 98 - LRB103 28478 HLH 54859 b
3595	3595	SB1610 - 98 - LRB103 28478 HLH 54859 b
3596	3596	1 preceding 4 complete calendar quarters shall file a return
3597	3597	2 with the Department as required by Section 2f and shall make
3598	3598	3 payments to the Department on or before the 7th, 15th, 22nd and
3599	3599	4 last day of the month during which the liability is incurred.
3600	3600	5 Each payment shall be in an amount equal to 22.5% of the
3601	3601	6 taxpayer's actual liability for the month or 25% of the
3602	3602	7 taxpayer's liability for the same calendar month of the
3603	3603	8 preceding year. The amount of the quarter monthly payments
3604	3604	9 shall be credited against the final tax liability of the
3605	3605	10 taxpayer's return for that month filed under this Section or
3606	3606	11 Section 2f, as the case may be. Once applicable, the
3607	3607	12 requirement of the making of quarter monthly payments to the
3608	3608	13 Department pursuant to this paragraph shall continue until the
3609	3609	14 taxpayer's average monthly prepaid tax collections during the
3610	3610	15 preceding 4 complete calendar quarters (excluding the month of
3611	3611	16 highest liability and the month of lowest liability) is less
3612	3612	17 than $19,000 or until such taxpayer's average monthly
3613	3613	18 liability to the Department as computed for each calendar
3614	3614	19 quarter of the 4 preceding complete calendar quarters is less
3615	3615	20 than $20,000. If any such quarter monthly payment is not paid
3616	3616	21 at the time or in the amount required, the taxpayer shall be
3617	3617	22 liable for penalties and interest on such difference, except
3618	3618	23 insofar as the taxpayer has previously made payments for that
3619	3619	24 month in excess of the minimum payments previously due.
3620	3620	25 If any payment provided for in this Section exceeds the
3621	3621	26 taxpayer's liabilities under this Act, the Use Tax Act, the
3622	3622
3623	3623
3624	3624
3625	3625
3626	3626
3627	3627	SB1610 - 98 - LRB103 28478 HLH 54859 b
3628	3628
3629	3629
3630	3630	SB1610- 99 -LRB103 28478 HLH 54859 b SB1610 - 99 - LRB103 28478 HLH 54859 b
3631	3631	SB1610 - 99 - LRB103 28478 HLH 54859 b
3632	3632	1 Service Occupation Tax Act and the Service Use Tax Act, as
3633	3633	2 shown on an original monthly return, the Department shall, if
3634	3634	3 requested by the taxpayer, issue to the taxpayer a credit
3635	3635	4 memorandum no later than 30 days after the date of payment. The
3636	3636	5 credit evidenced by such credit memorandum may be assigned by
3637	3637	6 the taxpayer to a similar taxpayer under this Act, the Use Tax
3638	3638	7 Act, the Service Occupation Tax Act or the Service Use Tax Act,
3639	3639	8 in accordance with reasonable rules and regulations to be
3640	3640	9 prescribed by the Department. If no such request is made, the
3641	3641	10 taxpayer may credit such excess payment against tax liability
3642	3642	11 subsequently to be remitted to the Department under this Act,
3643	3643	12 the Use Tax Act, the Service Occupation Tax Act or the Service
3644	3644	13 Use Tax Act, in accordance with reasonable rules and
3645	3645	14 regulations prescribed by the Department. If the Department
3646	3646	15 subsequently determined that all or any part of the credit
3647	3647	16 taken was not actually due to the taxpayer, the taxpayer's
3648	3648	17 2.1% and 1.75% vendor's discount shall be reduced by 2.1% or
3649	3649	18 1.75% of the difference between the credit taken and that
3650	3650	19 actually due, and that taxpayer shall be liable for penalties
3651	3651	20 and interest on such difference.
3652	3652	21 If a retailer of motor fuel is entitled to a credit under
3653	3653	22 Section 2d of this Act which exceeds the taxpayer's liability
3654	3654	23 to the Department under this Act for the month for which the
3655	3655	24 taxpayer is filing a return, the Department shall issue the
3656	3656	25 taxpayer a credit memorandum for the excess.
3657	3657	26 Beginning January 1, 1990, each month the Department shall
3658	3658
3659	3659
3660	3660
3661	3661
3662	3662
3663	3663	SB1610 - 99 - LRB103 28478 HLH 54859 b
3664	3664
3665	3665
3666	3666	SB1610- 100 -LRB103 28478 HLH 54859 b SB1610 - 100 - LRB103 28478 HLH 54859 b
3667	3667	SB1610 - 100 - LRB103 28478 HLH 54859 b
3668	3668	1 pay into the Local Government Tax Fund, a special fund in the
3669	3669	2 State treasury which is hereby created, the net revenue
3670	3670	3 realized for the preceding month from the 1% tax imposed under
3671	3671	4 this Act.
3672	3672	5 Beginning January 1, 1990, each month the Department shall
3673	3673	6 pay into the County and Mass Transit District Fund, a special
3674	3674	7 fund in the State treasury which is hereby created, 4% of the
3675	3675	8 net revenue realized for the preceding month from the 6.25%
3676	3676	9 general rate other than aviation fuel sold on or after
3677	3677	10 December 1, 2019. This exception for aviation fuel only
3678	3678	11 applies for so long as the revenue use requirements of 49
3679	3679	12 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
3680	3680	13 Beginning August 1, 2000, each month the Department shall
3681	3681	14 pay into the County and Mass Transit District Fund 20% of the
3682	3682	15 net revenue realized for the preceding month from the 1.25%
3683	3683	16 rate on the selling price of motor fuel and gasohol. If, in any
3684	3684	17 month, the tax on sales tax holiday items, as defined in
3685	3685	18 Section 2-8, is imposed at the rate of 1.25%, then the
3686	3686	19 Department shall pay 20% of the net revenue realized for that
3687	3687	20 month from the 1.25% rate on the selling price of sales tax
3688	3688	21 holiday items into the County and Mass Transit District Fund.
3689	3689	22 Beginning January 1, 1990, each month the Department shall
3690	3690	23 pay into the Local Government Tax Fund 16% of the net revenue
3691	3691	24 realized for the preceding month from the 6.25% general rate
3692	3692	25 on the selling price of tangible personal property other than
3693	3693	26 aviation fuel sold on or after December 1, 2019. This
3694	3694
3695	3695
3696	3696
3697	3697
3698	3698
3699	3699	SB1610 - 100 - LRB103 28478 HLH 54859 b
3700	3700
3701	3701
3702	3702	SB1610- 101 -LRB103 28478 HLH 54859 b SB1610 - 101 - LRB103 28478 HLH 54859 b
3703	3703	SB1610 - 101 - LRB103 28478 HLH 54859 b
3704	3704	1 exception for aviation fuel only applies for so long as the
3705	3705	2 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
3706	3706	3 47133 are binding on the State.
3707	3707	4 For aviation fuel sold on or after December 1, 2019, each
3708	3708	5 month the Department shall pay into the State Aviation Program
3709	3709	6 Fund 20% of the net revenue realized for the preceding month
3710	3710	7 from the 6.25% general rate on the selling price of aviation
3711	3711	8 fuel, less an amount estimated by the Department to be
3712	3712	9 required for refunds of the 20% portion of the tax on aviation
3713	3713	10 fuel under this Act, which amount shall be deposited into the
3714	3714	11 Aviation Fuel Sales Tax Refund Fund. The Department shall only
3715	3715	12 pay moneys into the State Aviation Program Fund and the
3716	3716	13 Aviation Fuel Sales Tax Refund Fund under this Act for so long
3717	3717	14 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
3718	3718	15 U.S.C. 47133 are binding on the State.
3719	3719	16 Beginning August 1, 2000, each month the Department shall
3720	3720	17 pay into the Local Government Tax Fund 80% of the net revenue
3721	3721	18 realized for the preceding month from the 1.25% rate on the
3722	3722	19 selling price of motor fuel and gasohol. If, in any month, the
3723	3723	20 tax on sales tax holiday items, as defined in Section 2-8, is
3724	3724	21 imposed at the rate of 1.25%, then the Department shall pay 80%
3725	3725	22 of the net revenue realized for that month from the 1.25% rate
3726	3726	23 on the selling price of sales tax holiday items into the Local
3727	3727	24 Government Tax Fund.
3728	3728	25 Beginning October 1, 2009, each month the Department shall
3729	3729	26 pay into the Capital Projects Fund an amount that is equal to
3730	3730
3731	3731
3732	3732
3733	3733
3734	3734
3735	3735	SB1610 - 101 - LRB103 28478 HLH 54859 b
3736	3736
3737	3737
3738	3738	SB1610- 102 -LRB103 28478 HLH 54859 b SB1610 - 102 - LRB103 28478 HLH 54859 b
3739	3739	SB1610 - 102 - LRB103 28478 HLH 54859 b
3740	3740	1 an amount estimated by the Department to represent 80% of the
3741	3741	2 net revenue realized for the preceding month from the sale of
3742	3742	3 candy, grooming and hygiene products, and soft drinks that had
3743	3743	4 been taxed at a rate of 1% prior to September 1, 2009 but that
3744	3744	5 are now taxed at 6.25%.
3745	3745	6 Beginning July 1, 2011, each month the Department shall
3746	3746	7 pay into the Clean Air Act Permit Fund 80% of the net revenue
3747	3747	8 realized for the preceding month from the 6.25% general rate
3748	3748	9 on the selling price of sorbents used in Illinois in the
3749	3749	10 process of sorbent injection as used to comply with the
3750	3750	11 Environmental Protection Act or the federal Clean Air Act, but
3751	3751	12 the total payment into the Clean Air Act Permit Fund under this
3752	3752	13 Act and the Use Tax Act shall not exceed $2,000,000 in any
3753	3753	14 fiscal year.
3754	3754	15 Beginning July 1, 2013, each month the Department shall
3755	3755	16 pay into the Underground Storage Tank Fund from the proceeds
3756	3756	17 collected under this Act, the Use Tax Act, the Service Use Tax
3757	3757	18 Act, and the Service Occupation Tax Act an amount equal to the
3758	3758	19 average monthly deficit in the Underground Storage Tank Fund
3759	3759	20 during the prior year, as certified annually by the Illinois
3760	3760	21 Environmental Protection Agency, but the total payment into
3761	3761	22 the Underground Storage Tank Fund under this Act, the Use Tax
3762	3762	23 Act, the Service Use Tax Act, and the Service Occupation Tax
3763	3763	24 Act shall not exceed $18,000,000 in any State fiscal year. As
3764	3764	25 used in this paragraph, the "average monthly deficit" shall be
3765	3765	26 equal to the difference between the average monthly claims for
3766	3766
3767	3767
3768	3768
3769	3769
3770	3770
3771	3771	SB1610 - 102 - LRB103 28478 HLH 54859 b
3772	3772
3773	3773
3774	3774	SB1610- 103 -LRB103 28478 HLH 54859 b SB1610 - 103 - LRB103 28478 HLH 54859 b
3775	3775	SB1610 - 103 - LRB103 28478 HLH 54859 b
3776	3776	1 payment by the fund and the average monthly revenues deposited
3777	3777	2 into the fund, excluding payments made pursuant to this
3778	3778	3 paragraph.
3779	3779	4 Beginning July 1, 2015, of the remainder of the moneys
3780	3780	5 received by the Department under the Use Tax Act, the Service
3781	3781	6 Use Tax Act, the Service Occupation Tax Act, and this Act, each
3782	3782	7 month the Department shall deposit $500,000 into the State
3783	3783	8 Crime Laboratory Fund.
3784	3784	9 Of the remainder of the moneys received by the Department
3785	3785	10 pursuant to this Act, (a) 1.75% thereof shall be paid into the
3786	3786	11 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
3787	3787	12 and after July 1, 1989, 3.8% thereof shall be paid into the
3788	3788	13 Build Illinois Fund; provided, however, that if in any fiscal
3789	3789	14 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
3790	3790	15 may be, of the moneys received by the Department and required
3791	3791	16 to be paid into the Build Illinois Fund pursuant to this Act,
3792	3792	17 Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
3793	3793	18 Act, and Section 9 of the Service Occupation Tax Act, such Acts
3794	3794	19 being hereinafter called the "Tax Acts" and such aggregate of
3795	3795	20 2.2% or 3.8%, as the case may be, of moneys being hereinafter
3796	3796	21 called the "Tax Act Amount", and (2) the amount transferred to
3797	3797	22 the Build Illinois Fund from the State and Local Sales Tax
3798	3798	23 Reform Fund shall be less than the Annual Specified Amount (as
3799	3799	24 hereinafter defined), an amount equal to the difference shall
3800	3800	25 be immediately paid into the Build Illinois Fund from other
3801	3801	26 moneys received by the Department pursuant to the Tax Acts;
3802	3802
3803	3803
3804	3804
3805	3805
3806	3806
3807	3807	SB1610 - 103 - LRB103 28478 HLH 54859 b
3808	3808
3809	3809
3810	3810	SB1610- 104 -LRB103 28478 HLH 54859 b SB1610 - 104 - LRB103 28478 HLH 54859 b
3811	3811	SB1610 - 104 - LRB103 28478 HLH 54859 b
3812	3812	1 the "Annual Specified Amount" means the amounts specified
3813	3813	2 below for fiscal years 1986 through 1993:
3814	3814	3Fiscal YearAnnual Specified Amount41986$54,800,00051987$76,650,00061988$80,480,00071989$88,510,00081990$115,330,00091991$145,470,000101992$182,730,000111993$206,520,000; 3 Fiscal Year Annual Specified Amount 4 1986 $54,800,000 5 1987 $76,650,000 6 1988 $80,480,000 7 1989 $88,510,000 8 1990 $115,330,000 9 1991 $145,470,000 10 1992 $182,730,000 11 1993 $206,520,000;
3815	3815	3 Fiscal Year Annual Specified Amount
3816	3816	4 1986 $54,800,000
3817	3817	5 1987 $76,650,000
3818	3818	6 1988 $80,480,000
3819	3819	7 1989 $88,510,000
3820	3820	8 1990 $115,330,000
3821	3821	9 1991 $145,470,000
3822	3822	10 1992 $182,730,000
3823	3823	11 1993 $206,520,000;
3824	3824	12 and means the Certified Annual Debt Service Requirement (as
3825	3825	13 defined in Section 13 of the Build Illinois Bond Act) or the
3826	3826	14 Tax Act Amount, whichever is greater, for fiscal year 1994 and
3827	3827	15 each fiscal year thereafter; and further provided, that if on
3828	3828	16 the last business day of any month the sum of (1) the Tax Act
3829	3829	17 Amount required to be deposited into the Build Illinois Bond
3830	3830	18 Account in the Build Illinois Fund during such month and (2)
3831	3831	19 the amount transferred to the Build Illinois Fund from the
3832	3832	20 State and Local Sales Tax Reform Fund shall have been less than
3833	3833	21 1/12 of the Annual Specified Amount, an amount equal to the
3834	3834	22 difference shall be immediately paid into the Build Illinois
3835	3835	23 Fund from other moneys received by the Department pursuant to
3836	3836	24 the Tax Acts; and, further provided, that in no event shall the
3837	3837	25 payments required under the preceding proviso result in
3838	3838	26 aggregate payments into the Build Illinois Fund pursuant to
3839	3839
3840	3840
3841	3841
3842	3842
3843	3843
3844	3844	SB1610 - 104 - LRB103 28478 HLH 54859 b
3845	3845
3846	3846
3847	3847	3 Fiscal Year Annual Specified Amount
3848	3848	4 1986 $54,800,000
3849	3849	5 1987 $76,650,000
3850	3850	6 1988 $80,480,000
3851	3851	7 1989 $88,510,000
3852	3852	8 1990 $115,330,000
3853	3853	9 1991 $145,470,000
3854	3854	10 1992 $182,730,000
3855	3855	11 1993 $206,520,000;
3856	3856
3857	3857
3858	3858	SB1610- 105 -LRB103 28478 HLH 54859 b SB1610 - 105 - LRB103 28478 HLH 54859 b
3859	3859	SB1610 - 105 - LRB103 28478 HLH 54859 b
3860	3860	1 this clause (b) for any fiscal year in excess of the greater of
3861	3861	2 (i) the Tax Act Amount or (ii) the Annual Specified Amount for
3862	3862	3 such fiscal year. The amounts payable into the Build Illinois
3863	3863	4 Fund under clause (b) of the first sentence in this paragraph
3864	3864	5 shall be payable only until such time as the aggregate amount
3865	3865	6 on deposit under each trust indenture securing Bonds issued
3866	3866	7 and outstanding pursuant to the Build Illinois Bond Act is
3867	3867	8 sufficient, taking into account any future investment income,
3868	3868	9 to fully provide, in accordance with such indenture, for the
3869	3869	10 defeasance of or the payment of the principal of, premium, if
3870	3870	11 any, and interest on the Bonds secured by such indenture and on
3871	3871	12 any Bonds expected to be issued thereafter and all fees and
3872	3872	13 costs payable with respect thereto, all as certified by the
3873	3873	14 Director of the Bureau of the Budget (now Governor's Office of
3874	3874	15 Management and Budget). If on the last business day of any
3875	3875	16 month in which Bonds are outstanding pursuant to the Build
3876	3876	17 Illinois Bond Act, the aggregate of moneys deposited in the
3877	3877	18 Build Illinois Bond Account in the Build Illinois Fund in such
3878	3878	19 month shall be less than the amount required to be transferred
3879	3879	20 in such month from the Build Illinois Bond Account to the Build
3880	3880	21 Illinois Bond Retirement and Interest Fund pursuant to Section
3881	3881	22 13 of the Build Illinois Bond Act, an amount equal to such
3882	3882	23 deficiency shall be immediately paid from other moneys
3883	3883	24 received by the Department pursuant to the Tax Acts to the
3884	3884	25 Build Illinois Fund; provided, however, that any amounts paid
3885	3885	26 to the Build Illinois Fund in any fiscal year pursuant to this
3886	3886
3887	3887
3888	3888
3889	3889
3890	3890
3891	3891	SB1610 - 105 - LRB103 28478 HLH 54859 b
3892	3892
3893	3893
3894	3894	SB1610- 106 -LRB103 28478 HLH 54859 b SB1610 - 106 - LRB103 28478 HLH 54859 b
3895	3895	SB1610 - 106 - LRB103 28478 HLH 54859 b
3896	3896	1 sentence shall be deemed to constitute payments pursuant to
3897	3897	2 clause (b) of the first sentence of this paragraph and shall
3898	3898	3 reduce the amount otherwise payable for such fiscal year
3899	3899	4 pursuant to that clause (b). The moneys received by the
3900	3900	5 Department pursuant to this Act and required to be deposited
3901	3901	6 into the Build Illinois Fund are subject to the pledge, claim
3902	3902	7 and charge set forth in Section 12 of the Build Illinois Bond
3903	3903	8 Act.
3904	3904	9 Subject to payment of amounts into the Build Illinois Fund
3905	3905	10 as provided in the preceding paragraph or in any amendment
3906	3906	11 thereto hereafter enacted, the following specified monthly
3907	3907	12 installment of the amount requested in the certificate of the
3908	3908	13 Chairman of the Metropolitan Pier and Exposition Authority
3909	3909	14 provided under Section 8.25f of the State Finance Act, but not
3910	3910	15 in excess of sums designated as "Total Deposit", shall be
3911	3911	16 deposited in the aggregate from collections under Section 9 of
3912	3912	17 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
3913	3913	18 9 of the Service Occupation Tax Act, and Section 3 of the
3914	3914	19 Retailers' Occupation Tax Act into the McCormick Place
3915	3915	20 Expansion Project Fund in the specified fiscal years.
3916	3916	21Fiscal YearTotal Deposit221993 $0231994 53,000,000241995 58,000,000251996 61,000,000261997 64,000,000 21 Fiscal Year Total Deposit 22 1993 $0 23 1994 53,000,000 24 1995 58,000,000 25 1996 61,000,000 26 1997 64,000,000
3917	3917	21 Fiscal Year Total Deposit
3918	3918	22 1993 $0
3919	3919	23 1994 53,000,000
3920	3920	24 1995 58,000,000
3921	3921	25 1996 61,000,000
3922	3922	26 1997 64,000,000
3923	3923
3924	3924
3925	3925
3926	3926
3927	3927
3928	3928	SB1610 - 106 - LRB103 28478 HLH 54859 b
3929	3929
3930	3930
3931	3931	21 Fiscal Year Total Deposit
3932	3932	22 1993 $0
3933	3933	23 1994 53,000,000
3934	3934	24 1995 58,000,000
3935	3935	25 1996 61,000,000
3936	3936	26 1997 64,000,000
3937	3937
3938	3938
3939	3939	SB1610- 107 -LRB103 28478 HLH 54859 b SB1610 - 107 - LRB103 28478 HLH 54859 b
3940	3940	SB1610 - 107 - LRB103 28478 HLH 54859 b
3941	3941	11998 68,000,00021999 71,000,00032000 75,000,00042001 80,000,00052002 93,000,00062003 99,000,00072004103,000,00082005108,000,00092006113,000,000102007119,000,000112008126,000,000122009132,000,000132010139,000,000142011146,000,000152012153,000,000162013161,000,000172014170,000,000182015179,000,000192016189,000,000202017199,000,000212018210,000,000222019221,000,000232020233,000,000242021300,000,000252022300,000,000262023300,000,000 1 1998 68,000,000 2 1999 71,000,000 3 2000 75,000,000 4 2001 80,000,000 5 2002 93,000,000 6 2003 99,000,000 7 2004 103,000,000 8 2005 108,000,000 9 2006 113,000,000 10 2007 119,000,000 11 2008 126,000,000 12 2009 132,000,000 13 2010 139,000,000 14 2011 146,000,000 15 2012 153,000,000 16 2013 161,000,000 17 2014 170,000,000 18 2015 179,000,000 19 2016 189,000,000 20 2017 199,000,000 21 2018 210,000,000 22 2019 221,000,000 23 2020 233,000,000 24 2021 300,000,000 25 2022 300,000,000 26 2023 300,000,000
3942	3942	1 1998 68,000,000
3943	3943	2 1999 71,000,000
3944	3944	3 2000 75,000,000
3945	3945	4 2001 80,000,000
3946	3946	5 2002 93,000,000
3947	3947	6 2003 99,000,000
3948	3948	7 2004 103,000,000
3949	3949	8 2005 108,000,000
3950	3950	9 2006 113,000,000
3951	3951	10 2007 119,000,000
3952	3952	11 2008 126,000,000
3953	3953	12 2009 132,000,000
3954	3954	13 2010 139,000,000
3955	3955	14 2011 146,000,000
3956	3956	15 2012 153,000,000
3957	3957	16 2013 161,000,000
3958	3958	17 2014 170,000,000
3959	3959	18 2015 179,000,000
3960	3960	19 2016 189,000,000
3961	3961	20 2017 199,000,000
3962	3962	21 2018 210,000,000
3963	3963	22 2019 221,000,000
3964	3964	23 2020 233,000,000
3965	3965	24 2021 300,000,000
3966	3966	25 2022 300,000,000
3967	3967	26 2023 300,000,000
3968	3968
3969	3969
3970	3970
3971	3971
3972	3972
3973	3973	SB1610 - 107 - LRB103 28478 HLH 54859 b
3974	3974
3975	3975	1 1998 68,000,000
3976	3976	2 1999 71,000,000
3977	3977	3 2000 75,000,000
3978	3978	4 2001 80,000,000
3979	3979	5 2002 93,000,000
3980	3980	6 2003 99,000,000
3981	3981	7 2004 103,000,000
3982	3982	8 2005 108,000,000
3983	3983	9 2006 113,000,000
3984	3984	10 2007 119,000,000
3985	3985	11 2008 126,000,000
3986	3986	12 2009 132,000,000
3987	3987	13 2010 139,000,000
3988	3988	14 2011 146,000,000
3989	3989	15 2012 153,000,000
3990	3990	16 2013 161,000,000
3991	3991	17 2014 170,000,000
3992	3992	18 2015 179,000,000
3993	3993	19 2016 189,000,000
3994	3994	20 2017 199,000,000
3995	3995	21 2018 210,000,000
3996	3996	22 2019 221,000,000
3997	3997	23 2020 233,000,000
3998	3998	24 2021 300,000,000
3999	3999	25 2022 300,000,000
4000	4000	26 2023 300,000,000
4001	4001
4002	4002
4003	4003	SB1610- 108 -LRB103 28478 HLH 54859 b SB1610 - 108 - LRB103 28478 HLH 54859 b
4004	4004	SB1610 - 108 - LRB103 28478 HLH 54859 b
4005	4005	12024 300,000,00022025 300,000,00032026 300,000,00042027 375,000,00052028 375,000,00062029 375,000,00072030 375,000,00082031 375,000,00092032 375,000,000102033375,000,000112034375,000,000122035375,000,000132036450,000,00014and 15each fiscal year 16thereafter that bonds 17are outstanding under 18Section 13.2 of the 19Metropolitan Pier and 20Exposition Authority Act, 21but not after fiscal year 2060. 1 2024 300,000,000 2 2025 300,000,000 3 2026 300,000,000 4 2027 375,000,000 5 2028 375,000,000 6 2029 375,000,000 7 2030 375,000,000 8 2031 375,000,000 9 2032 375,000,000 10 2033 375,000,000 11 2034 375,000,000 12 2035 375,000,000 13 2036 450,000,000 14 and 15 each fiscal year 16 thereafter that bonds 17 are outstanding under 18 Section 13.2 of the 19 Metropolitan Pier and 20 Exposition Authority Act, 21 but not after fiscal year 2060.
4006	4006	1 2024 300,000,000
4007	4007	2 2025 300,000,000
4008	4008	3 2026 300,000,000
4009	4009	4 2027 375,000,000
4010	4010	5 2028 375,000,000
4011	4011	6 2029 375,000,000
4012	4012	7 2030 375,000,000
4013	4013	8 2031 375,000,000
4014	4014	9 2032 375,000,000
4015	4015	10 2033 375,000,000
4016	4016	11 2034 375,000,000
4017	4017	12 2035 375,000,000
4018	4018	13 2036 450,000,000
4019	4019	14 and
4020	4020	15 each fiscal year
4021	4021	16 thereafter that bonds
4022	4022	17 are outstanding under
4023	4023	18 Section 13.2 of the
4024	4024	19 Metropolitan Pier and
4025	4025	20 Exposition Authority Act,
4026	4026	21 but not after fiscal year 2060.
4027	4027	22 Beginning July 20, 1993 and in each month of each fiscal
4028	4028	23 year thereafter, one-eighth of the amount requested in the
4029	4029	24 certificate of the Chairman of the Metropolitan Pier and
4030	4030	25 Exposition Authority for that fiscal year, less the amount
4031	4031	26 deposited into the McCormick Place Expansion Project Fund by
4032	4032
4033	4033
4034	4034
4035	4035
4036	4036
4037	4037	SB1610 - 108 - LRB103 28478 HLH 54859 b
4038	4038
4039	4039	1 2024 300,000,000
4040	4040	2 2025 300,000,000
4041	4041	3 2026 300,000,000
4042	4042	4 2027 375,000,000
4043	4043	5 2028 375,000,000
4044	4044	6 2029 375,000,000
4045	4045	7 2030 375,000,000
4046	4046	8 2031 375,000,000
4047	4047	9 2032 375,000,000
4048	4048	10 2033 375,000,000
4049	4049	11 2034 375,000,000
4050	4050	12 2035 375,000,000
4051	4051	13 2036 450,000,000
4052	4052	14 and
4053	4053	15 each fiscal year
4054	4054	16 thereafter that bonds
4055	4055	17 are outstanding under
4056	4056	18 Section 13.2 of the
4057	4057	19 Metropolitan Pier and
4058	4058	20 Exposition Authority Act,
4059	4059	21 but not after fiscal year 2060.
4060	4060
4061	4061
4062	4062	SB1610- 109 -LRB103 28478 HLH 54859 b SB1610 - 109 - LRB103 28478 HLH 54859 b
4063	4063	SB1610 - 109 - LRB103 28478 HLH 54859 b
4064	4064	1 the State Treasurer in the respective month under subsection
4065	4065	2 (g) of Section 13 of the Metropolitan Pier and Exposition
4066	4066	3 Authority Act, plus cumulative deficiencies in the deposits
4067	4067	4 required under this Section for previous months and years,
4068	4068	5 shall be deposited into the McCormick Place Expansion Project
4069	4069	6 Fund, until the full amount requested for the fiscal year, but
4070	4070	7 not in excess of the amount specified above as "Total
4071	4071	8 Deposit", has been deposited.
4072	4072	9 Subject to payment of amounts into the Capital Projects
4073	4073	10 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
4074	4074	11 and the McCormick Place Expansion Project Fund pursuant to the
4075	4075	12 preceding paragraphs or in any amendments thereto hereafter
4076	4076	13 enacted, for aviation fuel sold on or after December 1, 2019,
4077	4077	14 the Department shall each month deposit into the Aviation Fuel
4078	4078	15 Sales Tax Refund Fund an amount estimated by the Department to
4079	4079	16 be required for refunds of the 80% portion of the tax on
4080	4080	17 aviation fuel under this Act. The Department shall only
4081	4081	18 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
4082	4082	19 under this paragraph for so long as the revenue use
4083	4083	20 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
4084	4084	21 binding on the State.
4085	4085	22 Subject to payment of amounts into the Build Illinois Fund
4086	4086	23 and the McCormick Place Expansion Project Fund pursuant to the
4087	4087	24 preceding paragraphs or in any amendments thereto hereafter
4088	4088	25 enacted, beginning July 1, 1993 and ending on September 30,
4089	4089	26 2013, the Department shall each month pay into the Illinois
4090	4090
4091	4091
4092	4092
4093	4093
4094	4094
4095	4095	SB1610 - 109 - LRB103 28478 HLH 54859 b
4096	4096
4097	4097
4098	4098	SB1610- 110 -LRB103 28478 HLH 54859 b SB1610 - 110 - LRB103 28478 HLH 54859 b
4099	4099	SB1610 - 110 - LRB103 28478 HLH 54859 b
4100	4100	1 Tax Increment Fund 0.27% of 80% of the net revenue realized for
4101	4101	2 the preceding month from the 6.25% general rate on the selling
4102	4102	3 price of tangible personal property.
4103	4103	4 Subject to payment of amounts into the Build Illinois Fund
4104	4104	5 and the McCormick Place Expansion Project Fund pursuant to the
4105	4105	6 preceding paragraphs or in any amendments thereto hereafter
4106	4106	7 enacted, beginning with the receipt of the first report of
4107	4107	8 taxes paid by an eligible business and continuing for a
4108	4108	9 25-year period, the Department shall each month pay into the
4109	4109	10 Energy Infrastructure Fund 80% of the net revenue realized
4110	4110	11 from the 6.25% general rate on the selling price of
4111	4111	12 Illinois-mined coal that was sold to an eligible business. For
4112	4112	13 purposes of this paragraph, the term "eligible business" means
4113	4113	14 a new electric generating facility certified pursuant to
4114	4114	15 Section 605-332 of the Department of Commerce and Economic
4115	4115	16 Opportunity Law of the Civil Administrative Code of Illinois.
4116	4116	17 Subject to payment of amounts into the Build Illinois
4117	4117	18 Fund, the McCormick Place Expansion Project Fund, the Illinois
4118	4118	19 Tax Increment Fund, and the Energy Infrastructure Fund
4119	4119	20 pursuant to the preceding paragraphs or in any amendments to
4120	4120	21 this Section hereafter enacted, beginning on the first day of
4121	4121	22 the first calendar month to occur on or after August 26, 2014
4122	4122	23 (the effective date of Public Act 98-1098), each month, from
4123	4123	24 the collections made under Section 9 of the Use Tax Act,
4124	4124	25 Section 9 of the Service Use Tax Act, Section 9 of the Service
4125	4125	26 Occupation Tax Act, and Section 3 of the Retailers' Occupation
4126	4126
4127	4127
4128	4128
4129	4129
4130	4130
4131	4131	SB1610 - 110 - LRB103 28478 HLH 54859 b
4132	4132
4133	4133
4134	4134	SB1610- 111 -LRB103 28478 HLH 54859 b SB1610 - 111 - LRB103 28478 HLH 54859 b
4135	4135	SB1610 - 111 - LRB103 28478 HLH 54859 b
4136	4136	1 Tax Act, the Department shall pay into the Tax Compliance and
4137	4137	2 Administration Fund, to be used, subject to appropriation, to
4138	4138	3 fund additional auditors and compliance personnel at the
4139	4139	4 Department of Revenue, an amount equal to 1/12 of 5% of 80% of
4140	4140	5 the cash receipts collected during the preceding fiscal year
4141	4141	6 by the Audit Bureau of the Department under the Use Tax Act,
4142	4142	7 the Service Use Tax Act, the Service Occupation Tax Act, the
4143	4143	8 Retailers' Occupation Tax Act, and associated local occupation
4144	4144	9 and use taxes administered by the Department.
4145	4145	10 Subject to payments of amounts into the Build Illinois
4146	4146	11 Fund, the McCormick Place Expansion Project Fund, the Illinois
4147	4147	12 Tax Increment Fund, the Energy Infrastructure Fund, and the
4148	4148	13 Tax Compliance and Administration Fund as provided in this
4149	4149	14 Section, beginning on July 1, 2018 the Department shall pay
4150	4150	15 each month into the Downstate Public Transportation Fund the
4151	4151	16 moneys required to be so paid under Section 2-3 of the
4152	4152	17 Downstate Public Transportation Act.
4153	4153	18 Subject to successful execution and delivery of a
4154	4154	19 public-private agreement between the public agency and private
4155	4155	20 entity and completion of the civic build, beginning on July 1,
4156	4156	21 2023, of the remainder of the moneys received by the
4157	4157	22 Department under the Use Tax Act, the Service Use Tax Act, the
4158	4158	23 Service Occupation Tax Act, and this Act, the Department shall
4159	4159	24 deposit the following specified deposits in the aggregate from
4160	4160	25 collections under the Use Tax Act, the Service Use Tax Act, the
4161	4161	26 Service Occupation Tax Act, and the Retailers' Occupation Tax
4162	4162
4163	4163
4164	4164
4165	4165
4166	4166
4167	4167	SB1610 - 111 - LRB103 28478 HLH 54859 b
4168	4168
4169	4169
4170	4170	SB1610- 112 -LRB103 28478 HLH 54859 b SB1610 - 112 - LRB103 28478 HLH 54859 b
4171	4171	SB1610 - 112 - LRB103 28478 HLH 54859 b
4172	4172	1 Act, as required under Section 8.25g of the State Finance Act
4173	4173	2 for distribution consistent with the Public-Private
4174	4174	3 Partnership for Civic and Transit Infrastructure Project Act.
4175	4175	4 The moneys received by the Department pursuant to this Act and
4176	4176	5 required to be deposited into the Civic and Transit
4177	4177	6 Infrastructure Fund are subject to the pledge, claim and
4178	4178	7 charge set forth in Section 25-55 of the Public-Private
4179	4179	8 Partnership for Civic and Transit Infrastructure Project Act.
4180	4180	9 As used in this paragraph, "civic build", "private entity",
4181	4181	10 "public-private agreement", and "public agency" have the
4182	4182	11 meanings provided in Section 25-10 of the Public-Private
4183	4183	12 Partnership for Civic and Transit Infrastructure Project Act.
4184	4184	13 Fiscal Year.............................Total Deposit
4185	4185	14 2024.....................................$200,000,000
4186	4186	15 2025....................................$206,000,000
4187	4187	16 2026....................................$212,200,000
4188	4188	17 2027....................................$218,500,000
4189	4189	18 2028....................................$225,100,000
4190	4190	19 2029....................................$288,700,000
4191	4191	20 2030....................................$298,900,000
4192	4192	21 2031....................................$309,300,000
4193	4193	22 2032....................................$320,100,000
4194	4194	23 2033....................................$331,200,000
4195	4195	24 2034....................................$341,200,000
4196	4196	25 2035....................................$351,400,000
4197	4197	26 2036....................................$361,900,000
4198	4198
4199	4199
4200	4200
4201	4201
4202	4202
4203	4203	SB1610 - 112 - LRB103 28478 HLH 54859 b
4204	4204
4205	4205
4206	4206	SB1610- 113 -LRB103 28478 HLH 54859 b SB1610 - 113 - LRB103 28478 HLH 54859 b
4207	4207	SB1610 - 113 - LRB103 28478 HLH 54859 b
4208	4208	1 2037....................................$372,800,000
4209	4209	2 2038....................................$384,000,000
4210	4210	3 2039....................................$395,500,000
4211	4211	4 2040....................................$407,400,000
4212	4212	5 2041....................................$419,600,000
4213	4213	6 2042....................................$432,200,000
4214	4214	7 2043....................................$445,100,000
4215	4215	8 Beginning July 1, 2021 and until July 1, 2022, subject to
4216	4216	9 the payment of amounts into the County and Mass Transit
4217	4217	10 District Fund, the Local Government Tax Fund, the Build
4218	4218	11 Illinois Fund, the McCormick Place Expansion Project Fund, the
4219	4219	12 Illinois Tax Increment Fund, the Energy Infrastructure Fund,
4220	4220	13 and the Tax Compliance and Administration Fund as provided in
4221	4221	14 this Section, the Department shall pay each month into the
4222	4222	15 Road Fund the amount estimated to represent 16% of the net
4223	4223	16 revenue realized from the taxes imposed on motor fuel and
4224	4224	17 gasohol. Beginning July 1, 2022 and until July 1, 2023,
4225	4225	18 subject to the payment of amounts into the County and Mass
4226	4226	19 Transit District Fund, the Local Government Tax Fund, the
4227	4227	20 Build Illinois Fund, the McCormick Place Expansion Project
4228	4228	21 Fund, the Illinois Tax Increment Fund, the Energy
4229	4229	22 Infrastructure Fund, and the Tax Compliance and Administration
4230	4230	23 Fund as provided in this Section, the Department shall pay
4231	4231	24 each month into the Road Fund the amount estimated to
4232	4232	25 represent 32% of the net revenue realized from the taxes
4233	4233	26 imposed on motor fuel and gasohol. Beginning July 1, 2023 and
4234	4234
4235	4235
4236	4236
4237	4237
4238	4238
4239	4239	SB1610 - 113 - LRB103 28478 HLH 54859 b
4240	4240
4241	4241
4242	4242	SB1610- 114 -LRB103 28478 HLH 54859 b SB1610 - 114 - LRB103 28478 HLH 54859 b
4243	4243	SB1610 - 114 - LRB103 28478 HLH 54859 b
4244	4244	1 until July 1, 2024, subject to the payment of amounts into the
4245	4245	2 County and Mass Transit District Fund, the Local Government
4246	4246	3 Tax Fund, the Build Illinois Fund, the McCormick Place
4247	4247	4 Expansion Project Fund, the Illinois Tax Increment Fund, the
4248	4248	5 Energy Infrastructure Fund, and the Tax Compliance and
4249	4249	6 Administration Fund as provided in this Section, the
4250	4250	7 Department shall pay each month into the Road Fund the amount
4251	4251	8 estimated to represent 48% of the net revenue realized from
4252	4252	9 the taxes imposed on motor fuel and gasohol. Beginning July 1,
4253	4253	10 2024 and until July 1, 2025, subject to the payment of amounts
4254	4254	11 into the County and Mass Transit District Fund, the Local
4255	4255	12 Government Tax Fund, the Build Illinois Fund, the McCormick
4256	4256	13 Place Expansion Project Fund, the Illinois Tax Increment Fund,
4257	4257	14 the Energy Infrastructure Fund, and the Tax Compliance and
4258	4258	15 Administration Fund as provided in this Section, the
4259	4259	16 Department shall pay each month into the Road Fund the amount
4260	4260	17 estimated to represent 64% of the net revenue realized from
4261	4261	18 the taxes imposed on motor fuel and gasohol. Beginning on July
4262	4262	19 1, 2025, subject to the payment of amounts into the County and
4263	4263	20 Mass Transit District Fund, the Local Government Tax Fund, the
4264	4264	21 Build Illinois Fund, the McCormick Place Expansion Project
4265	4265	22 Fund, the Illinois Tax Increment Fund, the Energy
4266	4266	23 Infrastructure Fund, and the Tax Compliance and Administration
4267	4267	24 Fund as provided in this Section, the Department shall pay
4268	4268	25 each month into the Road Fund the amount estimated to
4269	4269	26 represent 80% of the net revenue realized from the taxes
4270	4270
4271	4271
4272	4272
4273	4273
4274	4274
4275	4275	SB1610 - 114 - LRB103 28478 HLH 54859 b
4276	4276
4277	4277
4278	4278	SB1610- 115 -LRB103 28478 HLH 54859 b SB1610 - 115 - LRB103 28478 HLH 54859 b
4279	4279	SB1610 - 115 - LRB103 28478 HLH 54859 b
4280	4280	1 imposed on motor fuel and gasohol. As used in this paragraph
4281	4281	2 "motor fuel" has the meaning given to that term in Section 1.1
4282	4282	3 of the Motor Fuel Tax Law, and "gasohol" has the meaning given
4283	4283	4 to that term in Section 3-40 of the Use Tax Act.
4284	4284	5 Of the remainder of the moneys received by the Department
4285	4285	6 pursuant to this Act, 75% thereof shall be paid into the State
4286	4286	7 treasury Treasury and 25% shall be reserved in a special
4287	4287	8 account and used only for the transfer to the Common School
4288	4288	9 Fund as part of the monthly transfer from the General Revenue
4289	4289	10 Fund in accordance with Section 8a of the State Finance Act.
4290	4290	11 The Department may, upon separate written notice to a
4291	4291	12 taxpayer, require the taxpayer to prepare and file with the
4292	4292	13 Department on a form prescribed by the Department within not
4293	4293	14 less than 60 days after receipt of the notice an annual
4294	4294	15 information return for the tax year specified in the notice.
4295	4295	16 Such annual return to the Department shall include a statement
4296	4296	17 of gross receipts as shown by the retailer's last Federal
4297	4297	18 income tax return. If the total receipts of the business as
4298	4298	19 reported in the Federal income tax return do not agree with the
4299	4299	20 gross receipts reported to the Department of Revenue for the
4300	4300	21 same period, the retailer shall attach to his annual return a
4301	4301	22 schedule showing a reconciliation of the 2 amounts and the
4302	4302	23 reasons for the difference. The retailer's annual return to
4303	4303	24 the Department shall also disclose the cost of goods sold by
4304	4304	25 the retailer during the year covered by such return, opening
4305	4305	26 and closing inventories of such goods for such year, costs of
4306	4306
4307	4307
4308	4308
4309	4309
4310	4310
4311	4311	SB1610 - 115 - LRB103 28478 HLH 54859 b
4312	4312
4313	4313
4314	4314	SB1610- 116 -LRB103 28478 HLH 54859 b SB1610 - 116 - LRB103 28478 HLH 54859 b
4315	4315	SB1610 - 116 - LRB103 28478 HLH 54859 b
4316	4316	1 goods used from stock or taken from stock and given away by the
4317	4317	2 retailer during such year, payroll information of the
4318	4318	3 retailer's business during such year and any additional
4319	4319	4 reasonable information which the Department deems would be
4320	4320	5 helpful in determining the accuracy of the monthly, quarterly
4321	4321	6 or annual returns filed by such retailer as provided for in
4322	4322	7 this Section.
4323	4323	8 If the annual information return required by this Section
4324	4324	9 is not filed when and as required, the taxpayer shall be liable
4325	4325	10 as follows:
4326	4326	11 (i) Until January 1, 1994, the taxpayer shall be
4327	4327	12 liable for a penalty equal to 1/6 of 1% of the tax due from
4328	4328	13 such taxpayer under this Act during the period to be
4329	4329	14 covered by the annual return for each month or fraction of
4330	4330	15 a month until such return is filed as required, the
4331	4331	16 penalty to be assessed and collected in the same manner as
4332	4332	17 any other penalty provided for in this Act.
4333	4333	18 (ii) On and after January 1, 1994, the taxpayer shall
4334	4334	19 be liable for a penalty as described in Section 3-4 of the
4335	4335	20 Uniform Penalty and Interest Act.
4336	4336	21 The chief executive officer, proprietor, owner or highest
4337	4337	22 ranking manager shall sign the annual return to certify the
4338	4338	23 accuracy of the information contained therein. Any person who
4339	4339	24 willfully signs the annual return containing false or
4340	4340	25 inaccurate information shall be guilty of perjury and punished
4341	4341	26 accordingly. The annual return form prescribed by the
4342	4342
4343	4343
4344	4344
4345	4345
4346	4346
4347	4347	SB1610 - 116 - LRB103 28478 HLH 54859 b
4348	4348
4349	4349
4350	4350	SB1610- 117 -LRB103 28478 HLH 54859 b SB1610 - 117 - LRB103 28478 HLH 54859 b
4351	4351	SB1610 - 117 - LRB103 28478 HLH 54859 b
4352	4352	1 Department shall include a warning that the person signing the
4353	4353	2 return may be liable for perjury.
4354	4354	3 The provisions of this Section concerning the filing of an
4355	4355	4 annual information return do not apply to a retailer who is not
4356	4356	5 required to file an income tax return with the United States
4357	4357	6 Government.
4358	4358	7 As soon as possible after the first day of each month, upon
4359	4359	8 certification of the Department of Revenue, the Comptroller
4360	4360	9 shall order transferred and the Treasurer shall transfer from
4361	4361	10 the General Revenue Fund to the Motor Fuel Tax Fund an amount
4362	4362	11 equal to 1.7% of 80% of the net revenue realized under this Act
4363	4363	12 for the second preceding month. Beginning April 1, 2000, this
4364	4364	13 transfer is no longer required and shall not be made.
4365	4365	14 Net revenue realized for a month shall be the revenue
4366	4366	15 collected by the State pursuant to this Act, less the amount
4367	4367	16 paid out during that month as refunds to taxpayers for
4368	4368	17 overpayment of liability.
4369	4369	18 For greater simplicity of administration, manufacturers,
4370	4370	19 importers and wholesalers whose products are sold at retail in
4371	4371	20 Illinois by numerous retailers, and who wish to do so, may
4372	4372	21 assume the responsibility for accounting and paying to the
4373	4373	22 Department all tax accruing under this Act with respect to
4374	4374	23 such sales, if the retailers who are affected do not make
4375	4375	24 written objection to the Department to this arrangement.
4376	4376	25 Any person who promotes, organizes, provides retail
4377	4377	26 selling space for concessionaires or other types of sellers at
4378	4378
4379	4379
4380	4380
4381	4381
4382	4382
4383	4383	SB1610 - 117 - LRB103 28478 HLH 54859 b
4384	4384
4385	4385
4386	4386	SB1610- 118 -LRB103 28478 HLH 54859 b SB1610 - 118 - LRB103 28478 HLH 54859 b
4387	4387	SB1610 - 118 - LRB103 28478 HLH 54859 b
4388	4388	1 the Illinois State Fair, DuQuoin State Fair, county fairs,
4389	4389	2 local fairs, art shows, flea markets and similar exhibitions
4390	4390	3 or events, including any transient merchant as defined by
4391	4391	4 Section 2 of the Transient Merchant Act of 1987, is required to
4392	4392	5 file a report with the Department providing the name of the
4393	4393	6 merchant's business, the name of the person or persons engaged
4394	4394	7 in merchant's business, the permanent address and Illinois
4395	4395	8 Retailers Occupation Tax Registration Number of the merchant,
4396	4396	9 the dates and location of the event and other reasonable
4397	4397	10 information that the Department may require. The report must
4398	4398	11 be filed not later than the 20th day of the month next
4399	4399	12 following the month during which the event with retail sales
4400	4400	13 was held. Any person who fails to file a report required by
4401	4401	14 this Section commits a business offense and is subject to a
4402	4402	15 fine not to exceed $250.
4403	4403	16 Any person engaged in the business of selling tangible
4404	4404	17 personal property at retail as a concessionaire or other type
4405	4405	18 of seller at the Illinois State Fair, county fairs, art shows,
4406	4406	19 flea markets and similar exhibitions or events, or any
4407	4407	20 transient merchants, as defined by Section 2 of the Transient
4408	4408	21 Merchant Act of 1987, may be required to make a daily report of
4409	4409	22 the amount of such sales to the Department and to make a daily
4410	4410	23 payment of the full amount of tax due. The Department shall
4411	4411	24 impose this requirement when it finds that there is a
4412	4412	25 significant risk of loss of revenue to the State at such an
4413	4413	26 exhibition or event. Such a finding shall be based on evidence
4414	4414
4415	4415
4416	4416
4417	4417
4418	4418
4419	4419	SB1610 - 118 - LRB103 28478 HLH 54859 b
4420	4420
4421	4421
4422	4422	SB1610- 119 -LRB103 28478 HLH 54859 b SB1610 - 119 - LRB103 28478 HLH 54859 b
4423	4423	SB1610 - 119 - LRB103 28478 HLH 54859 b
4424	4424	1 that a substantial number of concessionaires or other sellers
4425	4425	2 who are not residents of Illinois will be engaging in the
4426	4426	3 business of selling tangible personal property at retail at
4427	4427	4 the exhibition or event, or other evidence of a significant
4428	4428	5 risk of loss of revenue to the State. The Department shall
4429	4429	6 notify concessionaires and other sellers affected by the
4430	4430	7 imposition of this requirement. In the absence of notification
4431	4431	8 by the Department, the concessionaires and other sellers shall
4432	4432	9 file their returns as otherwise required in this Section.
4433	4433	10 (Source: P.A. 101-10, Article 15, Section 15-25, eff. 6-5-19;
4434	4434	11 101-10, Article 25, Section 25-120, eff. 6-5-19; 101-27, eff.
4435	4435	12 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
4436	4436	13 101-636, eff. 6-10-20; 102-634, eff. 8-27-21; 102-700, Article
4437	4437	14 60, Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
4438	4438	15 65-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
4439	4439	16 1-1-23; revised 12-13-22.)
4440	4440	17 Section 99. Effective date. This Act takes effect upon
4441	4441	18 becoming law.
4442	4442
4443	4443
4444	4444
4445	4445
4446	4446
4447	4447	SB1610 - 119 - LRB103 28478 HLH 54859 b