Illinois 2023-2024 Regular Session

Illinois Senate Bill SB1705 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	Public Act 103-0384
2	1		SB1705 EnrolledLRB103 00134 HLH 45138 b SB1705 Enrolled LRB103 00134 HLH 45138 b
3	2		SB1705 Enrolled LRB103 00134 HLH 45138 b
4		-	AN ACT concerning revenue.
5		-	Be it enacted by the People of the State of Illinois,
6		-	represented in the General Assembly:
7		-	Section 5. The Use Tax Act is amended by changing Section
8		-	3-5 as follows:
9		-	(35 ILCS 105/3-5)
10		-	Sec. 3-5. Exemptions. Use of the following tangible
11		-	personal property is exempt from the tax imposed by this Act:
12		-	(1) Personal property purchased from a corporation,
13		-	society, association, foundation, institution, or
14		-	organization, other than a limited liability company, that is
15		-	organized and operated as a not-for-profit service enterprise
16		-	for the benefit of persons 65 years of age or older if the
17		-	personal property was not purchased by the enterprise for the
18		-	purpose of resale by the enterprise.
19		-	(2) Personal property purchased by a not-for-profit
20		-	Illinois county fair association for use in conducting,
21		-	operating, or promoting the county fair.
22		-	(3) Personal property purchased by a not-for-profit arts
23		-	or cultural organization that establishes, by proof required
24		-	by the Department by rule, that it has received an exemption
25		-	under Section 501(c)(3) of the Internal Revenue Code and that
26		-	is organized and operated primarily for the presentation or
	3	+	1 AN ACT concerning revenue.
	4	+	2 Be it enacted by the People of the State of Illinois,
	5	+	3 represented in the General Assembly:
	6	+	4 Section 5. The Use Tax Act is amended by changing Section
	7	+	5 3-5 as follows:
	8	+	6 (35 ILCS 105/3-5)
	9	+	7 Sec. 3-5. Exemptions. Use of the following tangible
	10	+	8 personal property is exempt from the tax imposed by this Act:
	11	+	9 (1) Personal property purchased from a corporation,
	12	+	10 society, association, foundation, institution, or
	13	+	11 organization, other than a limited liability company, that is
	14	+	12 organized and operated as a not-for-profit service enterprise
	15	+	13 for the benefit of persons 65 years of age or older if the
	16	+	14 personal property was not purchased by the enterprise for the
	17	+	15 purpose of resale by the enterprise.
	18	+	16 (2) Personal property purchased by a not-for-profit
	19	+	17 Illinois county fair association for use in conducting,
	20	+	18 operating, or promoting the county fair.
	21	+	19 (3) Personal property purchased by a not-for-profit arts
	22	+	20 or cultural organization that establishes, by proof required
	23	+	21 by the Department by rule, that it has received an exemption
	24	+	22 under Section 501(c)(3) of the Internal Revenue Code and that
	25	+	23 is organized and operated primarily for the presentation or
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30	29		SB1705 Enrolled LRB103 00134 HLH 45138 b
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33		-	support of arts or cultural programming, activities, or
34		-	services. These organizations include, but are not limited to,
35		-	music and dramatic arts organizations such as symphony
36		-	orchestras and theatrical groups, arts and cultural service
37		-	organizations, local arts councils, visual arts organizations,
38		-	and media arts organizations. On and after July 1, 2001 (the
39		-	effective date of Public Act 92-35), however, an entity
40		-	otherwise eligible for this exemption shall not make tax-free
41		-	purchases unless it has an active identification number issued
42		-	by the Department.
43		-	(4) Except as otherwise provided in this Act, personal
44		-	Personal property purchased by a governmental body, by a
45		-	corporation, society, association, foundation, or institution
46		-	organized and operated exclusively for charitable, religious,
47		-	or educational purposes, or by a not-for-profit corporation,
48		-	society, association, foundation, institution, or organization
49		-	that has no compensated officers or employees and that is
50		-	organized and operated primarily for the recreation of persons
51		-	55 years of age or older. A limited liability company may
52		-	qualify for the exemption under this paragraph only if the
53		-	limited liability company is organized and operated
54		-	exclusively for educational purposes. On and after July 1,
55		-	1987, however, no entity otherwise eligible for this exemption
56		-	shall make tax-free purchases unless it has an active
57		-	exemption identification number issued by the Department.
58		-	(5) Until July 1, 2003, a passenger car that is a
59		-
60		-
61		-	replacement vehicle to the extent that the purchase price of
62		-	the car is subject to the Replacement Vehicle Tax.
63		-	(6) Until July 1, 2003 and beginning again on September 1,
64		-	2004 through August 30, 2014, graphic arts machinery and
65		-	equipment, including repair and replacement parts, both new
66		-	and used, and including that manufactured on special order,
67		-	certified by the purchaser to be used primarily for graphic
68		-	arts production, and including machinery and equipment
69		-	purchased for lease. Equipment includes chemicals or chemicals
70		-	acting as catalysts but only if the chemicals or chemicals
71		-	acting as catalysts effect a direct and immediate change upon
72		-	a graphic arts product. Beginning on July 1, 2017, graphic
73		-	arts machinery and equipment is included in the manufacturing
74		-	and assembling machinery and equipment exemption under
75		-	paragraph (18).
76		-	(7) Farm chemicals.
77		-	(8) Legal tender, currency, medallions, or gold or silver
78		-	coinage issued by the State of Illinois, the government of the
79		-	United States of America, or the government of any foreign
80		-	country, and bullion.
81		-	(9) Personal property purchased from a teacher-sponsored
82		-	student organization affiliated with an elementary or
83		-	secondary school located in Illinois.
84		-	(10) A motor vehicle that is used for automobile renting,
85		-	as defined in the Automobile Renting Occupation and Use Tax
86		-	Act.
87		-
88		-
89		-	(11) Farm machinery and equipment, both new and used,
90		-	including that manufactured on special order, certified by the
91		-	purchaser to be used primarily for production agriculture or
92		-	State or federal agricultural programs, including individual
93		-	replacement parts for the machinery and equipment, including
94		-	machinery and equipment purchased for lease, and including
95		-	implements of husbandry defined in Section 1-130 of the
96		-	Illinois Vehicle Code, farm machinery and agricultural
97		-	chemical and fertilizer spreaders, and nurse wagons required
98		-	to be registered under Section 3-809 of the Illinois Vehicle
99		-	Code, but excluding other motor vehicles required to be
100		-	registered under the Illinois Vehicle Code. Horticultural
101		-	polyhouses or hoop houses used for propagating, growing, or
102		-	overwintering plants shall be considered farm machinery and
103		-	equipment under this item (11). Agricultural chemical tender
104		-	tanks and dry boxes shall include units sold separately from a
105		-	motor vehicle required to be licensed and units sold mounted
106		-	on a motor vehicle required to be licensed if the selling price
107		-	of the tender is separately stated.
108		-	Farm machinery and equipment shall include precision
109		-	farming equipment that is installed or purchased to be
110		-	installed on farm machinery and equipment including, but not
111		-	limited to, tractors, harvesters, sprayers, planters, seeders,
112		-	or spreaders. Precision farming equipment includes, but is not
113		-	limited to, soil testing sensors, computers, monitors,
114		-	software, global positioning and mapping systems, and other
115		-
116		-
117		-	such equipment.
118		-	Farm machinery and equipment also includes computers,
119		-	sensors, software, and related equipment used primarily in the
120		-	computer-assisted operation of production agriculture
121		-	facilities, equipment, and activities such as, but not limited
122		-	to, the collection, monitoring, and correlation of animal and
123		-	crop data for the purpose of formulating animal diets and
124		-	agricultural chemicals. This item (11) is exempt from the
125		-	provisions of Section 3-90.
126		-	(12) Until June 30, 2013, fuel and petroleum products sold
127		-	to or used by an air common carrier, certified by the carrier
128		-	to be used for consumption, shipment, or storage in the
129		-	conduct of its business as an air common carrier, for a flight
130		-	destined for or returning from a location or locations outside
131		-	the United States without regard to previous or subsequent
132		-	domestic stopovers.
133		-	Beginning July 1, 2013, fuel and petroleum products sold
134		-	to or used by an air carrier, certified by the carrier to be
135		-	used for consumption, shipment, or storage in the conduct of
136		-	its business as an air common carrier, for a flight that (i) is
137		-	engaged in foreign trade or is engaged in trade between the
138		-	United States and any of its possessions and (ii) transports
139		-	at least one individual or package for hire from the city of
140		-	origination to the city of final destination on the same
141		-	aircraft, without regard to a change in the flight number of
142		-	that aircraft.
143		-
144		-
145		-	(13) Proceeds of mandatory service charges separately
146		-	stated on customers' bills for the purchase and consumption of
147		-	food and beverages purchased at retail from a retailer, to the
148		-	extent that the proceeds of the service charge are in fact
149		-	turned over as tips or as a substitute for tips to the
150		-	employees who participate directly in preparing, serving,
151		-	hosting or cleaning up the food or beverage function with
152		-	respect to which the service charge is imposed.
153		-	(14) Until July 1, 2003, oil field exploration, drilling,
154		-	and production equipment, including (i) rigs and parts of
155		-	rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)
156		-	pipe and tubular goods, including casing and drill strings,
157		-	(iii) pumps and pump-jack units, (iv) storage tanks and flow
158		-	lines, (v) any individual replacement part for oil field
159		-	exploration, drilling, and production equipment, and (vi)
160		-	machinery and equipment purchased for lease; but excluding
161		-	motor vehicles required to be registered under the Illinois
162		-	Vehicle Code.
163		-	(15) Photoprocessing machinery and equipment, including
164		-	repair and replacement parts, both new and used, including
165		-	that manufactured on special order, certified by the purchaser
166		-	to be used primarily for photoprocessing, and including
167		-	photoprocessing machinery and equipment purchased for lease.
168		-	(16) Until July 1, 2028, coal and aggregate exploration,
169		-	mining, off-highway hauling, processing, maintenance, and
170		-	reclamation equipment, including replacement parts and
171		-
172		-
173		-	equipment, and including equipment purchased for lease, but
174		-	excluding motor vehicles required to be registered under the
175		-	Illinois Vehicle Code. The changes made to this Section by
176		-	Public Act 97-767 apply on and after July 1, 2003, but no claim
177		-	for credit or refund is allowed on or after August 16, 2013
178		-	(the effective date of Public Act 98-456) for such taxes paid
179		-	during the period beginning July 1, 2003 and ending on August
180		-	16, 2013 (the effective date of Public Act 98-456).
181		-	(17) Until July 1, 2003, distillation machinery and
182		-	equipment, sold as a unit or kit, assembled or installed by the
183		-	retailer, certified by the user to be used only for the
184		-	production of ethyl alcohol that will be used for consumption
185		-	as motor fuel or as a component of motor fuel for the personal
186		-	use of the user, and not subject to sale or resale.
187		-	(18) Manufacturing and assembling machinery and equipment
188		-	used primarily in the process of manufacturing or assembling
189		-	tangible personal property for wholesale or retail sale or
190		-	lease, whether that sale or lease is made directly by the
191		-	manufacturer or by some other person, whether the materials
192		-	used in the process are owned by the manufacturer or some other
193		-	person, or whether that sale or lease is made apart from or as
194		-	an incident to the seller's engaging in the service occupation
195		-	of producing machines, tools, dies, jigs, patterns, gauges, or
196		-	other similar items of no commercial value on special order
197		-	for a particular purchaser. The exemption provided by this
198		-	paragraph (18) includes production related tangible personal
199		-
200		-
201		-	property, as defined in Section 3-50, purchased on or after
202		-	July 1, 2019. The exemption provided by this paragraph (18)
203		-	does not include machinery and equipment used in (i) the
204		-	generation of electricity for wholesale or retail sale; (ii)
205		-	the generation or treatment of natural or artificial gas for
206		-	wholesale or retail sale that is delivered to customers
207		-	through pipes, pipelines, or mains; or (iii) the treatment of
208		-	water for wholesale or retail sale that is delivered to
209		-	customers through pipes, pipelines, or mains. The provisions
210		-	of Public Act 98-583 are declaratory of existing law as to the
211		-	meaning and scope of this exemption. Beginning on July 1,
212		-	2017, the exemption provided by this paragraph (18) includes,
213		-	but is not limited to, graphic arts machinery and equipment,
214		-	as defined in paragraph (6) of this Section.
215		-	(19) Personal property delivered to a purchaser or
216		-	purchaser's donee inside Illinois when the purchase order for
217		-	that personal property was received by a florist located
218		-	outside Illinois who has a florist located inside Illinois
219		-	deliver the personal property.
220		-	(20) Semen used for artificial insemination of livestock
221		-	for direct agricultural production.
222		-	(21) Horses, or interests in horses, registered with and
223		-	meeting the requirements of any of the Arabian Horse Club
224		-	Registry of America, Appaloosa Horse Club, American Quarter
225		-	Horse Association, United States Trotting Association, or
226		-	Jockey Club, as appropriate, used for purposes of breeding or
227		-
228		-
229		-	racing for prizes. This item (21) is exempt from the
230		-	provisions of Section 3-90, and the exemption provided for
231		-	under this item (21) applies for all periods beginning May 30,
232		-	1995, but no claim for credit or refund is allowed on or after
233		-	January 1, 2008 for such taxes paid during the period
234		-	beginning May 30, 2000 and ending on January 1, 2008.
235		-	(22) Computers and communications equipment utilized for
236		-	any hospital purpose and equipment used in the diagnosis,
237		-	analysis, or treatment of hospital patients purchased by a
238		-	lessor who leases the equipment, under a lease of one year or
239		-	longer executed or in effect at the time the lessor would
240		-	otherwise be subject to the tax imposed by this Act, to a
241		-	hospital that has been issued an active tax exemption
242		-	identification number by the Department under Section 1g of
243		-	the Retailers' Occupation Tax Act. If the equipment is leased
244		-	in a manner that does not qualify for this exemption or is used
245		-	in any other non-exempt manner, the lessor shall be liable for
246		-	the tax imposed under this Act or the Service Use Tax Act, as
247		-	the case may be, based on the fair market value of the property
248		-	at the time the non-qualifying use occurs. No lessor shall
249		-	collect or attempt to collect an amount (however designated)
250		-	that purports to reimburse that lessor for the tax imposed by
251		-	this Act or the Service Use Tax Act, as the case may be, if the
252		-	tax has not been paid by the lessor. If a lessor improperly
253		-	collects any such amount from the lessee, the lessee shall
254		-	have a legal right to claim a refund of that amount from the
255		-
256		-
257		-	lessor. If, however, that amount is not refunded to the lessee
258		-	for any reason, the lessor is liable to pay that amount to the
259		-	Department.
260		-	(23) Personal property purchased by a lessor who leases
261		-	the property, under a lease of one year or longer executed or
262		-	in effect at the time the lessor would otherwise be subject to
263		-	the tax imposed by this Act, to a governmental body that has
264		-	been issued an active sales tax exemption identification
265		-	number by the Department under Section 1g of the Retailers'
266		-	Occupation Tax Act. If the property is leased in a manner that
267		-	does not qualify for this exemption or used in any other
268		-	non-exempt manner, the lessor shall be liable for the tax
269		-	imposed under this Act or the Service Use Tax Act, as the case
270		-	may be, based on the fair market value of the property at the
271		-	time the non-qualifying use occurs. No lessor shall collect or
272		-	attempt to collect an amount (however designated) that
273		-	purports to reimburse that lessor for the tax imposed by this
274		-	Act or the Service Use Tax Act, as the case may be, if the tax
275		-	has not been paid by the lessor. If a lessor improperly
276		-	collects any such amount from the lessee, the lessee shall
277		-	have a legal right to claim a refund of that amount from the
278		-	lessor. If, however, that amount is not refunded to the lessee
279		-	for any reason, the lessor is liable to pay that amount to the
280		-	Department.
281		-	(24) Beginning with taxable years ending on or after
282		-	December 31, 1995 and ending with taxable years ending on or
283		-
284		-
285		-	before December 31, 2004, personal property that is donated
286		-	for disaster relief to be used in a State or federally declared
287		-	disaster area in Illinois or bordering Illinois by a
288		-	manufacturer or retailer that is registered in this State to a
289		-	corporation, society, association, foundation, or institution
290		-	that has been issued a sales tax exemption identification
291		-	number by the Department that assists victims of the disaster
292		-	who reside within the declared disaster area.
293		-	(25) Beginning with taxable years ending on or after
294		-	December 31, 1995 and ending with taxable years ending on or
295		-	before December 31, 2004, personal property that is used in
296		-	the performance of infrastructure repairs in this State,
297		-	including but not limited to municipal roads and streets,
298		-	access roads, bridges, sidewalks, waste disposal systems,
299		-	water and sewer line extensions, water distribution and
300		-	purification facilities, storm water drainage and retention
301		-	facilities, and sewage treatment facilities, resulting from a
302		-	State or federally declared disaster in Illinois or bordering
303		-	Illinois when such repairs are initiated on facilities located
304		-	in the declared disaster area within 6 months after the
305		-	disaster.
306		-	(26) Beginning July 1, 1999, game or game birds purchased
307		-	at a "game breeding and hunting preserve area" as that term is
308		-	used in the Wildlife Code. This paragraph is exempt from the
309		-	provisions of Section 3-90.
310		-	(27) A motor vehicle, as that term is defined in Section
311		-
312		-
313		-	1-146 of the Illinois Vehicle Code, that is donated to a
314		-	corporation, limited liability company, society, association,
315		-	foundation, or institution that is determined by the
316		-	Department to be organized and operated exclusively for
317		-	educational purposes. For purposes of this exemption, "a
318		-	corporation, limited liability company, society, association,
319		-	foundation, or institution organized and operated exclusively
320		-	for educational purposes" means all tax-supported public
321		-	schools, private schools that offer systematic instruction in
322		-	useful branches of learning by methods common to public
323		-	schools and that compare favorably in their scope and
324		-	intensity with the course of study presented in tax-supported
325		-	schools, and vocational or technical schools or institutes
326		-	organized and operated exclusively to provide a course of
327		-	study of not less than 6 weeks duration and designed to prepare
328		-	individuals to follow a trade or to pursue a manual,
329		-	technical, mechanical, industrial, business, or commercial
330		-	occupation.
331		-	(28) Beginning January 1, 2000, personal property,
332		-	including food, purchased through fundraising events for the
333		-	benefit of a public or private elementary or secondary school,
334		-	a group of those schools, or one or more school districts if
335		-	the events are sponsored by an entity recognized by the school
336		-	district that consists primarily of volunteers and includes
337		-	parents and teachers of the school children. This paragraph
338		-	does not apply to fundraising events (i) for the benefit of
339		-
340		-
341		-	private home instruction or (ii) for which the fundraising
342		-	entity purchases the personal property sold at the events from
343		-	another individual or entity that sold the property for the
344		-	purpose of resale by the fundraising entity and that profits
345		-	from the sale to the fundraising entity. This paragraph is
346		-	exempt from the provisions of Section 3-90.
347		-	(29) Beginning January 1, 2000 and through December 31,
348		-	2001, new or used automatic vending machines that prepare and
349		-	serve hot food and beverages, including coffee, soup, and
350		-	other items, and replacement parts for these machines.
351		-	Beginning January 1, 2002 and through June 30, 2003, machines
352		-	and parts for machines used in commercial, coin-operated
353		-	amusement and vending business if a use or occupation tax is
354		-	paid on the gross receipts derived from the use of the
355		-	commercial, coin-operated amusement and vending machines. This
356		-	paragraph is exempt from the provisions of Section 3-90.
357		-	(30) Beginning January 1, 2001 and through June 30, 2016,
358		-	food for human consumption that is to be consumed off the
359		-	premises where it is sold (other than alcoholic beverages,
360		-	soft drinks, and food that has been prepared for immediate
361		-	consumption) and prescription and nonprescription medicines,
362		-	drugs, medical appliances, and insulin, urine testing
363		-	materials, syringes, and needles used by diabetics, for human
364		-	use, when purchased for use by a person receiving medical
365		-	assistance under Article V of the Illinois Public Aid Code who
366		-	resides in a licensed long-term care facility, as defined in
367		-
368		-
369		-	the Nursing Home Care Act, or in a licensed facility as defined
370		-	in the ID/DD Community Care Act, the MC/DD Act, or the
371		-	Specialized Mental Health Rehabilitation Act of 2013.
372		-	(31) Beginning on August 2, 2001 (the effective date of
373		-	Public Act 92-227), computers and communications equipment
374		-	utilized for any hospital purpose and equipment used in the
375		-	diagnosis, analysis, or treatment of hospital patients
376		-	purchased by a lessor who leases the equipment, under a lease
377		-	of one year or longer executed or in effect at the time the
378		-	lessor would otherwise be subject to the tax imposed by this
379		-	Act, to a hospital that has been issued an active tax exemption
380		-	identification number by the Department under Section 1g of
381		-	the Retailers' Occupation Tax Act. If the equipment is leased
382		-	in a manner that does not qualify for this exemption or is used
383		-	in any other nonexempt manner, the lessor shall be liable for
384		-	the tax imposed under this Act or the Service Use Tax Act, as
385		-	the case may be, based on the fair market value of the property
386		-	at the time the nonqualifying use occurs. No lessor shall
387		-	collect or attempt to collect an amount (however designated)
388		-	that purports to reimburse that lessor for the tax imposed by
389		-	this Act or the Service Use Tax Act, as the case may be, if the
390		-	tax has not been paid by the lessor. If a lessor improperly
391		-	collects any such amount from the lessee, the lessee shall
392		-	have a legal right to claim a refund of that amount from the
393		-	lessor. If, however, that amount is not refunded to the lessee
394		-	for any reason, the lessor is liable to pay that amount to the
395		-
396		-
397		-	Department. This paragraph is exempt from the provisions of
398		-	Section 3-90.
399		-	(32) Beginning on August 2, 2001 (the effective date of
400		-	Public Act 92-227), personal property purchased by a lessor
401		-	who leases the property, under a lease of one year or longer
402		-	executed or in effect at the time the lessor would otherwise be
403		-	subject to the tax imposed by this Act, to a governmental body
404		-	that has been issued an active sales tax exemption
405		-	identification number by the Department under Section 1g of
406		-	the Retailers' Occupation Tax Act. If the property is leased
407		-	in a manner that does not qualify for this exemption or used in
408		-	any other nonexempt manner, the lessor shall be liable for the
409		-	tax imposed under this Act or the Service Use Tax Act, as the
410		-	case may be, based on the fair market value of the property at
411		-	the time the nonqualifying use occurs. No lessor shall collect
412		-	or attempt to collect an amount (however designated) that
413		-	purports to reimburse that lessor for the tax imposed by this
414		-	Act or the Service Use Tax Act, as the case may be, if the tax
415		-	has not been paid by the lessor. If a lessor improperly
416		-	collects any such amount from the lessee, the lessee shall
417		-	have a legal right to claim a refund of that amount from the
418		-	lessor. If, however, that amount is not refunded to the lessee
419		-	for any reason, the lessor is liable to pay that amount to the
420		-	Department. This paragraph is exempt from the provisions of
421		-	Section 3-90.
422		-	(33) On and after July 1, 2003 and through June 30, 2004,
423		-
424		-
425		-	the use in this State of motor vehicles of the second division
426		-	with a gross vehicle weight in excess of 8,000 pounds and that
427		-	are subject to the commercial distribution fee imposed under
428		-	Section 3-815.1 of the Illinois Vehicle Code. Beginning on
429		-	July 1, 2004 and through June 30, 2005, the use in this State
430		-	of motor vehicles of the second division: (i) with a gross
431		-	vehicle weight rating in excess of 8,000 pounds; (ii) that are
432		-	subject to the commercial distribution fee imposed under
433		-	Section 3-815.1 of the Illinois Vehicle Code; and (iii) that
434		-	are primarily used for commercial purposes. Through June 30,
435		-	2005, this exemption applies to repair and replacement parts
436		-	added after the initial purchase of such a motor vehicle if
437		-	that motor vehicle is used in a manner that would qualify for
438		-	the rolling stock exemption otherwise provided for in this
439		-	Act. For purposes of this paragraph, the term "used for
440		-	commercial purposes" means the transportation of persons or
441		-	property in furtherance of any commercial or industrial
442		-	enterprise, whether for-hire or not.
443		-	(34) Beginning January 1, 2008, tangible personal property
444		-	used in the construction or maintenance of a community water
445		-	supply, as defined under Section 3.145 of the Environmental
446		-	Protection Act, that is operated by a not-for-profit
447		-	corporation that holds a valid water supply permit issued
448		-	under Title IV of the Environmental Protection Act. This
449		-	paragraph is exempt from the provisions of Section 3-90.
450		-	(35) Beginning January 1, 2010 and continuing through
451		-
452		-
453		-	December 31, 2024, materials, parts, equipment, components,
454		-	and furnishings incorporated into or upon an aircraft as part
455		-	of the modification, refurbishment, completion, replacement,
456		-	repair, or maintenance of the aircraft. This exemption
457		-	includes consumable supplies used in the modification,
458		-	refurbishment, completion, replacement, repair, and
459		-	maintenance of aircraft, but excludes any materials, parts,
460		-	equipment, components, and consumable supplies used in the
461		-	modification, replacement, repair, and maintenance of aircraft
462		-	engines or power plants, whether such engines or power plants
463		-	are installed or uninstalled upon any such aircraft.
464		-	"Consumable supplies" include, but are not limited to,
465		-	adhesive, tape, sandpaper, general purpose lubricants,
466		-	cleaning solution, latex gloves, and protective films. This
467		-	exemption applies only to the use of qualifying tangible
468		-	personal property by persons who modify, refurbish, complete,
469		-	repair, replace, or maintain aircraft and who (i) hold an Air
470		-	Agency Certificate and are empowered to operate an approved
471		-	repair station by the Federal Aviation Administration, (ii)
472		-	have a Class IV Rating, and (iii) conduct operations in
473		-	accordance with Part 145 of the Federal Aviation Regulations.
474		-	The exemption does not include aircraft operated by a
475		-	commercial air carrier providing scheduled passenger air
476		-	service pursuant to authority issued under Part 121 or Part
477		-	129 of the Federal Aviation Regulations. The changes made to
478		-	this paragraph (35) by Public Act 98-534 are declarative of
479		-
480		-
481		-	existing law. It is the intent of the General Assembly that the
482		-	exemption under this paragraph (35) applies continuously from
483		-	January 1, 2010 through December 31, 2024; however, no claim
484		-	for credit or refund is allowed for taxes paid as a result of
485		-	the disallowance of this exemption on or after January 1, 2015
486		-	and prior to February 5, 2020 (the effective date of Public Act
487		-	101-629) this amendatory Act of the 101st General Assembly.
488		-	(36) Tangible personal property purchased by a
489		-	public-facilities corporation, as described in Section
490		-	11-65-10 of the Illinois Municipal Code, for purposes of
491		-	constructing or furnishing a municipal convention hall, but
492		-	only if the legal title to the municipal convention hall is
493		-	transferred to the municipality without any further
494		-	consideration by or on behalf of the municipality at the time
495		-	of the completion of the municipal convention hall or upon the
496		-	retirement or redemption of any bonds or other debt
497		-	instruments issued by the public-facilities corporation in
498		-	connection with the development of the municipal convention
499		-	hall. This exemption includes existing public-facilities
500		-	corporations as provided in Section 11-65-25 of the Illinois
501		-	Municipal Code. This paragraph is exempt from the provisions
502		-	of Section 3-90.
503		-	(37) Beginning January 1, 2017 and through December 31,
504		-	2026, menstrual pads, tampons, and menstrual cups.
505		-	(38) Merchandise that is subject to the Rental Purchase
506		-	Agreement Occupation and Use Tax. The purchaser must certify
507		-
508		-
509		-	that the item is purchased to be rented subject to a rental
510		-	purchase agreement, as defined in the Rental Purchase
511		-	Agreement Act, and provide proof of registration under the
512		-	Rental Purchase Agreement Occupation and Use Tax Act. This
513		-	paragraph is exempt from the provisions of Section 3-90.
514		-	(39) Tangible personal property purchased by a purchaser
515		-	who is exempt from the tax imposed by this Act by operation of
516		-	federal law. This paragraph is exempt from the provisions of
517		-	Section 3-90.
518		-	(40) Qualified tangible personal property used in the
519		-	construction or operation of a data center that has been
520		-	granted a certificate of exemption by the Department of
521		-	Commerce and Economic Opportunity, whether that tangible
522		-	personal property is purchased by the owner, operator, or
523		-	tenant of the data center or by a contractor or subcontractor
524		-	of the owner, operator, or tenant. Data centers that would
525		-	have qualified for a certificate of exemption prior to January
526		-	1, 2020 had Public Act 101-31 been in effect may apply for and
527		-	obtain an exemption for subsequent purchases of computer
528		-	equipment or enabling software purchased or leased to upgrade,
529		-	supplement, or replace computer equipment or enabling software
530		-	purchased or leased in the original investment that would have
531		-	qualified.
532		-	The Department of Commerce and Economic Opportunity shall
533		-	grant a certificate of exemption under this item (40) to
534		-	qualified data centers as defined by Section 605-1025 of the
535		-
536		-
537		-	Department of Commerce and Economic Opportunity Law of the
538		-	Civil Administrative Code of Illinois.
539		-	For the purposes of this item (40):
540		-	"Data center" means a building or a series of
541		-	buildings rehabilitated or constructed to house working
542		-	servers in one physical location or multiple sites within
543		-	the State of Illinois.
544		-	"Qualified tangible personal property" means:
545		-	electrical systems and equipment; climate control and
546		-	chilling equipment and systems; mechanical systems and
547		-	equipment; monitoring and secure systems; emergency
548		-	generators; hardware; computers; servers; data storage
549		-	devices; network connectivity equipment; racks; cabinets;
550		-	telecommunications cabling infrastructure; raised floor
551		-	systems; peripheral components or systems; software;
552		-	mechanical, electrical, or plumbing systems; battery
553		-	systems; cooling systems and towers; temperature control
554		-	systems; other cabling; and other data center
555		-	infrastructure equipment and systems necessary to operate
556		-	qualified tangible personal property, including fixtures;
557		-	and component parts of any of the foregoing, including
558		-	installation, maintenance, repair, refurbishment, and
559		-	replacement of qualified tangible personal property to
560		-	generate, transform, transmit, distribute, or manage
561		-	electricity necessary to operate qualified tangible
562		-	personal property; and all other tangible personal
563		-
564		-
565		-	property that is essential to the operations of a computer
566		-	data center. The term "qualified tangible personal
567		-	property" also includes building materials physically
568		-	incorporated in to the qualifying data center. To document
569		-	the exemption allowed under this Section, the retailer
570		-	must obtain from the purchaser a copy of the certificate
571		-	of eligibility issued by the Department of Commerce and
572		-	Economic Opportunity.
573		-	This item (40) is exempt from the provisions of Section
574		-	3-90.
575		-	(41) Beginning July 1, 2022, breast pumps, breast pump
576		-	collection and storage supplies, and breast pump kits. This
577		-	item (41) is exempt from the provisions of Section 3-90. As
578		-	used in this item (41):
579		-	"Breast pump" means an electrically controlled or
580		-	manually controlled pump device designed or marketed to be
581		-	used to express milk from a human breast during lactation,
582		-	including the pump device and any battery, AC adapter, or
583		-	other power supply unit that is used to power the pump
584		-	device and is packaged and sold with the pump device at the
585		-	time of sale.
586		-	"Breast pump collection and storage supplies" means
587		-	items of tangible personal property designed or marketed
588		-	to be used in conjunction with a breast pump to collect
589		-	milk expressed from a human breast and to store collected
590		-	milk until it is ready for consumption.
591		-
592		-
593		-	"Breast pump collection and storage supplies"
594		-	includes, but is not limited to: breast shields and breast
595		-	shield connectors; breast pump tubes and tubing adapters;
596		-	breast pump valves and membranes; backflow protectors and
597		-	backflow protector adaptors; bottles and bottle caps
598		-	specific to the operation of the breast pump; and breast
599		-	milk storage bags.
600		-	"Breast pump collection and storage supplies" does not
601		-	include: (1) bottles and bottle caps not specific to the
602		-	operation of the breast pump; (2) breast pump travel bags
603		-	and other similar carrying accessories, including ice
604		-	packs, labels, and other similar products; (3) breast pump
605		-	cleaning supplies; (4) nursing bras, bra pads, breast
606		-	shells, and other similar products; and (5) creams,
607		-	ointments, and other similar products that relieve
608		-	breastfeeding-related symptoms or conditions of the
609		-	breasts or nipples, unless sold as part of a breast pump
610		-	kit that is pre-packaged by the breast pump manufacturer
611		-	or distributor.
612		-	"Breast pump kit" means a kit that: (1) contains no
613		-	more than a breast pump, breast pump collection and
614		-	storage supplies, a rechargeable battery for operating the
615		-	breast pump, a breastmilk cooler, bottle stands, ice
616		-	packs, and a breast pump carrying case; and (2) is
617		-	pre-packaged as a breast pump kit by the breast pump
618		-	manufacturer or distributor.
619		-
620		-
621		-	(42) (41) Tangible personal property sold by or on behalf
622		-	of the State Treasurer pursuant to the Revised Uniform
623		-	Unclaimed Property Act. This item (42) (41) is exempt from the
624		-	provisions of Section 3-90.
625		-	(43) Beginning on January 1, 2024, tangible personal
626		-	property purchased by an active duty member of the armed
627		-	forces of the United States who presents valid military
628		-	identification and purchases the property using a form of
629		-	payment where the federal government is the payor. The member
630		-	of the armed forces must complete, at the point of sale, a form
631		-	prescribed by the Department of Revenue documenting that the
632		-	transaction is eligible for the exemption under this
633		-	paragraph. Retailers must keep the form as documentation of
634		-	the exemption in their records for a period of not less than 6
635		-	years. "Armed forces of the United States" means the United
636		-	States Army, Navy, Air Force, Marine Corps, or Coast Guard.
637		-	This paragraph is exempt from the provisions of Section 3-90.
638		-	(Source: P.A. 101-9, eff. 6-5-19; 101-31, eff. 6-28-19;
639		-	101-81, eff. 7-12-19; 101-629, eff. 2-5-20; 102-16, eff.
640		-	6-17-21; 102-700, Article 70, Section 70-5, eff. 4-19-22;
641		-	102-700, Article 75, Section 75-5, eff. 4-19-22; 102-1026,
642		-	eff. 5-27-22; revised 8-1-22.)
643		-	Section 10. The Service Use Tax Act is amended by changing
644		-	Section 3-5 as follows:
645		-
646		-
647		-	(35 ILCS 110/3-5)
648		-	Sec. 3-5. Exemptions. Use of the following tangible
649		-	personal property is exempt from the tax imposed by this Act:
650		-	(1) Personal property purchased from a corporation,
651		-	society, association, foundation, institution, or
652		-	organization, other than a limited liability company, that is
653		-	organized and operated as a not-for-profit service enterprise
654		-	for the benefit of persons 65 years of age or older if the
655		-	personal property was not purchased by the enterprise for the
656		-	purpose of resale by the enterprise.
657		-	(2) Personal property purchased by a non-profit Illinois
658		-	county fair association for use in conducting, operating, or
659		-	promoting the county fair.
660		-	(3) Personal property purchased by a not-for-profit arts
661		-	or cultural organization that establishes, by proof required
662		-	by the Department by rule, that it has received an exemption
663		-	under Section 501(c)(3) of the Internal Revenue Code and that
664		-	is organized and operated primarily for the presentation or
665		-	support of arts or cultural programming, activities, or
666		-	services. These organizations include, but are not limited to,
667		-	music and dramatic arts organizations such as symphony
668		-	orchestras and theatrical groups, arts and cultural service
669		-	organizations, local arts councils, visual arts organizations,
670		-	and media arts organizations. On and after July 1, 2001 (the
671		-	effective date of Public Act 92-35), however, an entity
672		-	otherwise eligible for this exemption shall not make tax-free
673		-
674		-
675		-	purchases unless it has an active identification number issued
676		-	by the Department.
677		-	(4) Legal tender, currency, medallions, or gold or silver
678		-	coinage issued by the State of Illinois, the government of the
679		-	United States of America, or the government of any foreign
680		-	country, and bullion.
681		-	(5) Until July 1, 2003 and beginning again on September 1,
682		-	2004 through August 30, 2014, graphic arts machinery and
683		-	equipment, including repair and replacement parts, both new
684		-	and used, and including that manufactured on special order or
685		-	purchased for lease, certified by the purchaser to be used
686		-	primarily for graphic arts production. Equipment includes
687		-	chemicals or chemicals acting as catalysts but only if the
688		-	chemicals or chemicals acting as catalysts effect a direct and
689		-	immediate change upon a graphic arts product. Beginning on
690		-	July 1, 2017, graphic arts machinery and equipment is included
691		-	in the manufacturing and assembling machinery and equipment
692		-	exemption under Section 2 of this Act.
693		-	(6) Personal property purchased from a teacher-sponsored
694		-	student organization affiliated with an elementary or
695		-	secondary school located in Illinois.
696		-	(7) Farm machinery and equipment, both new and used,
697		-	including that manufactured on special order, certified by the
698		-	purchaser to be used primarily for production agriculture or
699		-	State or federal agricultural programs, including individual
700		-	replacement parts for the machinery and equipment, including
701		-
702		-
703		-	machinery and equipment purchased for lease, and including
704		-	implements of husbandry defined in Section 1-130 of the
705		-	Illinois Vehicle Code, farm machinery and agricultural
706		-	chemical and fertilizer spreaders, and nurse wagons required
707		-	to be registered under Section 3-809 of the Illinois Vehicle
708		-	Code, but excluding other motor vehicles required to be
709		-	registered under the Illinois Vehicle Code. Horticultural
710		-	polyhouses or hoop houses used for propagating, growing, or
711		-	overwintering plants shall be considered farm machinery and
712		-	equipment under this item (7). Agricultural chemical tender
713		-	tanks and dry boxes shall include units sold separately from a
714		-	motor vehicle required to be licensed and units sold mounted
715		-	on a motor vehicle required to be licensed if the selling price
716		-	of the tender is separately stated.
717		-	Farm machinery and equipment shall include precision
718		-	farming equipment that is installed or purchased to be
719		-	installed on farm machinery and equipment including, but not
720		-	limited to, tractors, harvesters, sprayers, planters, seeders,
721		-	or spreaders. Precision farming equipment includes, but is not
722		-	limited to, soil testing sensors, computers, monitors,
723		-	software, global positioning and mapping systems, and other
724		-	such equipment.
725		-	Farm machinery and equipment also includes computers,
726		-	sensors, software, and related equipment used primarily in the
727		-	computer-assisted operation of production agriculture
728		-	facilities, equipment, and activities such as, but not limited
729		-
730		-
731		-	to, the collection, monitoring, and correlation of animal and
732		-	crop data for the purpose of formulating animal diets and
733		-	agricultural chemicals. This item (7) is exempt from the
734		-	provisions of Section 3-75.
735		-	(8) Until June 30, 2013, fuel and petroleum products sold
736		-	to or used by an air common carrier, certified by the carrier
737		-	to be used for consumption, shipment, or storage in the
738		-	conduct of its business as an air common carrier, for a flight
739		-	destined for or returning from a location or locations outside
740		-	the United States without regard to previous or subsequent
741		-	domestic stopovers.
742		-	Beginning July 1, 2013, fuel and petroleum products sold
743		-	to or used by an air carrier, certified by the carrier to be
744		-	used for consumption, shipment, or storage in the conduct of
745		-	its business as an air common carrier, for a flight that (i) is
746		-	engaged in foreign trade or is engaged in trade between the
747		-	United States and any of its possessions and (ii) transports
748		-	at least one individual or package for hire from the city of
749		-	origination to the city of final destination on the same
750		-	aircraft, without regard to a change in the flight number of
751		-	that aircraft.
752		-	(9) Proceeds of mandatory service charges separately
753		-	stated on customers' bills for the purchase and consumption of
754		-	food and beverages acquired as an incident to the purchase of a
755		-	service from a serviceman, to the extent that the proceeds of
756		-	the service charge are in fact turned over as tips or as a
757		-
758		-
759		-	substitute for tips to the employees who participate directly
760		-	in preparing, serving, hosting or cleaning up the food or
761		-	beverage function with respect to which the service charge is
762		-	imposed.
763		-	(10) Until July 1, 2003, oil field exploration, drilling,
764		-	and production equipment, including (i) rigs and parts of
765		-	rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)
766		-	pipe and tubular goods, including casing and drill strings,
767		-	(iii) pumps and pump-jack units, (iv) storage tanks and flow
768		-	lines, (v) any individual replacement part for oil field
769		-	exploration, drilling, and production equipment, and (vi)
770		-	machinery and equipment purchased for lease; but excluding
771		-	motor vehicles required to be registered under the Illinois
772		-	Vehicle Code.
773		-	(11) Proceeds from the sale of photoprocessing machinery
774		-	and equipment, including repair and replacement parts, both
775		-	new and used, including that manufactured on special order,
776		-	certified by the purchaser to be used primarily for
777		-	photoprocessing, and including photoprocessing machinery and
778		-	equipment purchased for lease.
779		-	(12) Until July 1, 2028, coal and aggregate exploration,
780		-	mining, off-highway hauling, processing, maintenance, and
781		-	reclamation equipment, including replacement parts and
782		-	equipment, and including equipment purchased for lease, but
783		-	excluding motor vehicles required to be registered under the
784		-	Illinois Vehicle Code. The changes made to this Section by
785		-
786		-
787		-	Public Act 97-767 apply on and after July 1, 2003, but no claim
788		-	for credit or refund is allowed on or after August 16, 2013
789		-	(the effective date of Public Act 98-456) for such taxes paid
790		-	during the period beginning July 1, 2003 and ending on August
791		-	16, 2013 (the effective date of Public Act 98-456).
792		-	(13) Semen used for artificial insemination of livestock
793		-	for direct agricultural production.
794		-	(14) Horses, or interests in horses, registered with and
795		-	meeting the requirements of any of the Arabian Horse Club
796		-	Registry of America, Appaloosa Horse Club, American Quarter
797		-	Horse Association, United States Trotting Association, or
798		-	Jockey Club, as appropriate, used for purposes of breeding or
799		-	racing for prizes. This item (14) is exempt from the
800		-	provisions of Section 3-75, and the exemption provided for
801		-	under this item (14) applies for all periods beginning May 30,
802		-	1995, but no claim for credit or refund is allowed on or after
803		-	January 1, 2008 (the effective date of Public Act 95-88) for
804		-	such taxes paid during the period beginning May 30, 2000 and
805		-	ending on January 1, 2008 (the effective date of Public Act
806		-	95-88).
807		-	(15) Computers and communications equipment utilized for
808		-	any hospital purpose and equipment used in the diagnosis,
809		-	analysis, or treatment of hospital patients purchased by a
810		-	lessor who leases the equipment, under a lease of one year or
811		-	longer executed or in effect at the time the lessor would
812		-	otherwise be subject to the tax imposed by this Act, to a
813		-
814		-
815		-	hospital that has been issued an active tax exemption
816		-	identification number by the Department under Section 1g of
817		-	the Retailers' Occupation Tax Act. If the equipment is leased
818		-	in a manner that does not qualify for this exemption or is used
819		-	in any other non-exempt manner, the lessor shall be liable for
820		-	the tax imposed under this Act or the Use Tax Act, as the case
821		-	may be, based on the fair market value of the property at the
822		-	time the non-qualifying use occurs. No lessor shall collect or
823		-	attempt to collect an amount (however designated) that
824		-	purports to reimburse that lessor for the tax imposed by this
825		-	Act or the Use Tax Act, as the case may be, if the tax has not
826		-	been paid by the lessor. If a lessor improperly collects any
827		-	such amount from the lessee, the lessee shall have a legal
828		-	right to claim a refund of that amount from the lessor. If,
829		-	however, that amount is not refunded to the lessee for any
830		-	reason, the lessor is liable to pay that amount to the
831		-	Department.
832		-	(16) Personal property purchased by a lessor who leases
833		-	the property, under a lease of one year or longer executed or
834		-	in effect at the time the lessor would otherwise be subject to
835		-	the tax imposed by this Act, to a governmental body that has
836		-	been issued an active tax exemption identification number by
837		-	the Department under Section 1g of the Retailers' Occupation
838		-	Tax Act. If the property is leased in a manner that does not
839		-	qualify for this exemption or is used in any other non-exempt
840		-	manner, the lessor shall be liable for the tax imposed under
841		-
842		-
843		-	this Act or the Use Tax Act, as the case may be, based on the
844		-	fair market value of the property at the time the
845		-	non-qualifying use occurs. No lessor shall collect or attempt
846		-	to collect an amount (however designated) that purports to
847		-	reimburse that lessor for the tax imposed by this Act or the
848		-	Use Tax Act, as the case may be, if the tax has not been paid
849		-	by the lessor. If a lessor improperly collects any such amount
850		-	from the lessee, the lessee shall have a legal right to claim a
851		-	refund of that amount from the lessor. If, however, that
852		-	amount is not refunded to the lessee for any reason, the lessor
853		-	is liable to pay that amount to the Department.
854		-	(17) Beginning with taxable years ending on or after
855		-	December 31, 1995 and ending with taxable years ending on or
856		-	before December 31, 2004, personal property that is donated
857		-	for disaster relief to be used in a State or federally declared
858		-	disaster area in Illinois or bordering Illinois by a
859		-	manufacturer or retailer that is registered in this State to a
860		-	corporation, society, association, foundation, or institution
861		-	that has been issued a sales tax exemption identification
862		-	number by the Department that assists victims of the disaster
863		-	who reside within the declared disaster area.
864		-	(18) Beginning with taxable years ending on or after
865		-	December 31, 1995 and ending with taxable years ending on or
866		-	before December 31, 2004, personal property that is used in
867		-	the performance of infrastructure repairs in this State,
868		-	including but not limited to municipal roads and streets,
869		-
870		-
871		-	access roads, bridges, sidewalks, waste disposal systems,
872		-	water and sewer line extensions, water distribution and
873		-	purification facilities, storm water drainage and retention
874		-	facilities, and sewage treatment facilities, resulting from a
875		-	State or federally declared disaster in Illinois or bordering
876		-	Illinois when such repairs are initiated on facilities located
877		-	in the declared disaster area within 6 months after the
878		-	disaster.
879		-	(19) Beginning July 1, 1999, game or game birds purchased
880		-	at a "game breeding and hunting preserve area" as that term is
881		-	used in the Wildlife Code. This paragraph is exempt from the
882		-	provisions of Section 3-75.
883		-	(20) A motor vehicle, as that term is defined in Section
884		-	1-146 of the Illinois Vehicle Code, that is donated to a
885		-	corporation, limited liability company, society, association,
886		-	foundation, or institution that is determined by the
887		-	Department to be organized and operated exclusively for
888		-	educational purposes. For purposes of this exemption, "a
889		-	corporation, limited liability company, society, association,
890		-	foundation, or institution organized and operated exclusively
891		-	for educational purposes" means all tax-supported public
892		-	schools, private schools that offer systematic instruction in
893		-	useful branches of learning by methods common to public
894		-	schools and that compare favorably in their scope and
895		-	intensity with the course of study presented in tax-supported
896		-	schools, and vocational or technical schools or institutes
897		-
898		-
899		-	organized and operated exclusively to provide a course of
900		-	study of not less than 6 weeks duration and designed to prepare
901		-	individuals to follow a trade or to pursue a manual,
902		-	technical, mechanical, industrial, business, or commercial
903		-	occupation.
904		-	(21) Beginning January 1, 2000, personal property,
905		-	including food, purchased through fundraising events for the
906		-	benefit of a public or private elementary or secondary school,
907		-	a group of those schools, or one or more school districts if
908		-	the events are sponsored by an entity recognized by the school
909		-	district that consists primarily of volunteers and includes
910		-	parents and teachers of the school children. This paragraph
911		-	does not apply to fundraising events (i) for the benefit of
912		-	private home instruction or (ii) for which the fundraising
913		-	entity purchases the personal property sold at the events from
914		-	another individual or entity that sold the property for the
915		-	purpose of resale by the fundraising entity and that profits
916		-	from the sale to the fundraising entity. This paragraph is
917		-	exempt from the provisions of Section 3-75.
918		-	(22) Beginning January 1, 2000 and through December 31,
919		-	2001, new or used automatic vending machines that prepare and
920		-	serve hot food and beverages, including coffee, soup, and
921		-	other items, and replacement parts for these machines.
922		-	Beginning January 1, 2002 and through June 30, 2003, machines
923		-	and parts for machines used in commercial, coin-operated
924		-	amusement and vending business if a use or occupation tax is
925		-
926		-
927		-	paid on the gross receipts derived from the use of the
928		-	commercial, coin-operated amusement and vending machines. This
929		-	paragraph is exempt from the provisions of Section 3-75.
930		-	(23) Beginning August 23, 2001 and through June 30, 2016,
931		-	food for human consumption that is to be consumed off the
932		-	premises where it is sold (other than alcoholic beverages,
933		-	soft drinks, and food that has been prepared for immediate
934		-	consumption) and prescription and nonprescription medicines,
935		-	drugs, medical appliances, and insulin, urine testing
936		-	materials, syringes, and needles used by diabetics, for human
937		-	use, when purchased for use by a person receiving medical
938		-	assistance under Article V of the Illinois Public Aid Code who
939		-	resides in a licensed long-term care facility, as defined in
940		-	the Nursing Home Care Act, or in a licensed facility as defined
941		-	in the ID/DD Community Care Act, the MC/DD Act, or the
942		-	Specialized Mental Health Rehabilitation Act of 2013.
943		-	(24) Beginning on August 2, 2001 (the effective date of
944		-	Public Act 92-227), computers and communications equipment
945		-	utilized for any hospital purpose and equipment used in the
946		-	diagnosis, analysis, or treatment of hospital patients
947		-	purchased by a lessor who leases the equipment, under a lease
948		-	of one year or longer executed or in effect at the time the
949		-	lessor would otherwise be subject to the tax imposed by this
950		-	Act, to a hospital that has been issued an active tax exemption
951		-	identification number by the Department under Section 1g of
952		-	the Retailers' Occupation Tax Act. If the equipment is leased
953		-
954		-
955		-	in a manner that does not qualify for this exemption or is used
956		-	in any other nonexempt manner, the lessor shall be liable for
957		-	the tax imposed under this Act or the Use Tax Act, as the case
958		-	may be, based on the fair market value of the property at the
959		-	time the nonqualifying use occurs. No lessor shall collect or
960		-	attempt to collect an amount (however designated) that
961		-	purports to reimburse that lessor for the tax imposed by this
962		-	Act or the Use Tax Act, as the case may be, if the tax has not
963		-	been paid by the lessor. If a lessor improperly collects any
964		-	such amount from the lessee, the lessee shall have a legal
965		-	right to claim a refund of that amount from the lessor. If,
966		-	however, that amount is not refunded to the lessee for any
967		-	reason, the lessor is liable to pay that amount to the
968		-	Department. This paragraph is exempt from the provisions of
969		-	Section 3-75.
970		-	(25) Beginning on August 2, 2001 (the effective date of
971		-	Public Act 92-227), personal property purchased by a lessor
972		-	who leases the property, under a lease of one year or longer
973		-	executed or in effect at the time the lessor would otherwise be
974		-	subject to the tax imposed by this Act, to a governmental body
975		-	that has been issued an active tax exemption identification
976		-	number by the Department under Section 1g of the Retailers'
977		-	Occupation Tax Act. If the property is leased in a manner that
978		-	does not qualify for this exemption or is used in any other
979		-	nonexempt manner, the lessor shall be liable for the tax
980		-	imposed under this Act or the Use Tax Act, as the case may be,
981		-
982		-
983		-	based on the fair market value of the property at the time the
984		-	nonqualifying use occurs. No lessor shall collect or attempt
985		-	to collect an amount (however designated) that purports to
986		-	reimburse that lessor for the tax imposed by this Act or the
987		-	Use Tax Act, as the case may be, if the tax has not been paid
988		-	by the lessor. If a lessor improperly collects any such amount
989		-	from the lessee, the lessee shall have a legal right to claim a
990		-	refund of that amount from the lessor. If, however, that
991		-	amount is not refunded to the lessee for any reason, the lessor
992		-	is liable to pay that amount to the Department. This paragraph
993		-	is exempt from the provisions of Section 3-75.
994		-	(26) Beginning January 1, 2008, tangible personal property
995		-	used in the construction or maintenance of a community water
996		-	supply, as defined under Section 3.145 of the Environmental
997		-	Protection Act, that is operated by a not-for-profit
998		-	corporation that holds a valid water supply permit issued
999		-	under Title IV of the Environmental Protection Act. This
1000		-	paragraph is exempt from the provisions of Section 3-75.
1001		-	(27) Beginning January 1, 2010 and continuing through
1002		-	December 31, 2024, materials, parts, equipment, components,
1003		-	and furnishings incorporated into or upon an aircraft as part
1004		-	of the modification, refurbishment, completion, replacement,
1005		-	repair, or maintenance of the aircraft. This exemption
1006		-	includes consumable supplies used in the modification,
1007		-	refurbishment, completion, replacement, repair, and
1008		-	maintenance of aircraft, but excludes any materials, parts,
1009		-
1010		-
1011		-	equipment, components, and consumable supplies used in the
1012		-	modification, replacement, repair, and maintenance of aircraft
1013		-	engines or power plants, whether such engines or power plants
1014		-	are installed or uninstalled upon any such aircraft.
1015		-	"Consumable supplies" include, but are not limited to,
1016		-	adhesive, tape, sandpaper, general purpose lubricants,
1017		-	cleaning solution, latex gloves, and protective films. This
1018		-	exemption applies only to the use of qualifying tangible
1019		-	personal property transferred incident to the modification,
1020		-	refurbishment, completion, replacement, repair, or maintenance
1021		-	of aircraft by persons who (i) hold an Air Agency Certificate
1022		-	and are empowered to operate an approved repair station by the
1023		-	Federal Aviation Administration, (ii) have a Class IV Rating,
1024		-	and (iii) conduct operations in accordance with Part 145 of
1025		-	the Federal Aviation Regulations. The exemption does not
1026		-	include aircraft operated by a commercial air carrier
1027		-	providing scheduled passenger air service pursuant to
1028		-	authority issued under Part 121 or Part 129 of the Federal
1029		-	Aviation Regulations. The changes made to this paragraph (27)
1030		-	by Public Act 98-534 are declarative of existing law. It is the
1031		-	intent of the General Assembly that the exemption under this
1032		-	paragraph (27) applies continuously from January 1, 2010
1033		-	through December 31, 2024; however, no claim for credit or
1034		-	refund is allowed for taxes paid as a result of the
1035		-	disallowance of this exemption on or after January 1, 2015 and
1036		-	prior to February 5, 2020 (the effective date of Public Act
1037		-
1038		-
1039		-	101-629) this amendatory Act of the 101st General Assembly.
1040		-	(28) Tangible personal property purchased by a
1041		-	public-facilities corporation, as described in Section
1042		-	11-65-10 of the Illinois Municipal Code, for purposes of
1043		-	constructing or furnishing a municipal convention hall, but
1044		-	only if the legal title to the municipal convention hall is
1045		-	transferred to the municipality without any further
1046		-	consideration by or on behalf of the municipality at the time
1047		-	of the completion of the municipal convention hall or upon the
1048		-	retirement or redemption of any bonds or other debt
1049		-	instruments issued by the public-facilities corporation in
1050		-	connection with the development of the municipal convention
1051		-	hall. This exemption includes existing public-facilities
1052		-	corporations as provided in Section 11-65-25 of the Illinois
1053		-	Municipal Code. This paragraph is exempt from the provisions
1054		-	of Section 3-75.
1055		-	(29) Beginning January 1, 2017 and through December 31,
1056		-	2026, menstrual pads, tampons, and menstrual cups.
1057		-	(30) Tangible personal property transferred to a purchaser
1058		-	who is exempt from the tax imposed by this Act by operation of
1059		-	federal law. This paragraph is exempt from the provisions of
1060		-	Section 3-75.
1061		-	(31) Qualified tangible personal property used in the
1062		-	construction or operation of a data center that has been
1063		-	granted a certificate of exemption by the Department of
1064		-	Commerce and Economic Opportunity, whether that tangible
1065		-
1066		-
1067		-	personal property is purchased by the owner, operator, or
1068		-	tenant of the data center or by a contractor or subcontractor
1069		-	of the owner, operator, or tenant. Data centers that would
1070		-	have qualified for a certificate of exemption prior to January
1071		-	1, 2020 had Public Act 101-31 this amendatory Act of the 101st
1072		-	General Assembly been in effect, may apply for and obtain an
1073		-	exemption for subsequent purchases of computer equipment or
1074		-	enabling software purchased or leased to upgrade, supplement,
1075		-	or replace computer equipment or enabling software purchased
1076		-	or leased in the original investment that would have
1077		-	qualified.
1078		-	The Department of Commerce and Economic Opportunity shall
1079		-	grant a certificate of exemption under this item (31) to
1080		-	qualified data centers as defined by Section 605-1025 of the
1081		-	Department of Commerce and Economic Opportunity Law of the
1082		-	Civil Administrative Code of Illinois.
1083		-	For the purposes of this item (31):
1084		-	"Data center" means a building or a series of
1085		-	buildings rehabilitated or constructed to house working
1086		-	servers in one physical location or multiple sites within
1087		-	the State of Illinois.
1088		-	"Qualified tangible personal property" means:
1089		-	electrical systems and equipment; climate control and
1090		-	chilling equipment and systems; mechanical systems and
1091		-	equipment; monitoring and secure systems; emergency
1092		-	generators; hardware; computers; servers; data storage
1093		-
1094		-
1095		-	devices; network connectivity equipment; racks; cabinets;
1096		-	telecommunications cabling infrastructure; raised floor
1097		-	systems; peripheral components or systems; software;
1098		-	mechanical, electrical, or plumbing systems; battery
1099		-	systems; cooling systems and towers; temperature control
1100		-	systems; other cabling; and other data center
1101		-	infrastructure equipment and systems necessary to operate
1102		-	qualified tangible personal property, including fixtures;
1103		-	and component parts of any of the foregoing, including
1104		-	installation, maintenance, repair, refurbishment, and
1105		-	replacement of qualified tangible personal property to
1106		-	generate, transform, transmit, distribute, or manage
1107		-	electricity necessary to operate qualified tangible
1108		-	personal property; and all other tangible personal
1109		-	property that is essential to the operations of a computer
1110		-	data center. The term "qualified tangible personal
1111		-	property" also includes building materials physically
1112		-	incorporated in to the qualifying data center. To document
1113		-	the exemption allowed under this Section, the retailer
1114		-	must obtain from the purchaser a copy of the certificate
1115		-	of eligibility issued by the Department of Commerce and
1116		-	Economic Opportunity.
1117		-	This item (31) is exempt from the provisions of Section
1118		-	3-75.
1119		-	(32) Beginning July 1, 2022, breast pumps, breast pump
1120		-	collection and storage supplies, and breast pump kits. This
1121		-
1122		-
1123		-	item (32) is exempt from the provisions of Section 3-75. As
1124		-	used in this item (32):
1125		-	"Breast pump" means an electrically controlled or
1126		-	manually controlled pump device designed or marketed to be
1127		-	used to express milk from a human breast during lactation,
1128		-	including the pump device and any battery, AC adapter, or
1129		-	other power supply unit that is used to power the pump
1130		-	device and is packaged and sold with the pump device at the
1131		-	time of sale.
1132		-	"Breast pump collection and storage supplies" means
1133		-	items of tangible personal property designed or marketed
1134		-	to be used in conjunction with a breast pump to collect
1135		-	milk expressed from a human breast and to store collected
1136		-	milk until it is ready for consumption.
1137		-	"Breast pump collection and storage supplies"
1138		-	includes, but is not limited to: breast shields and breast
1139		-	shield connectors; breast pump tubes and tubing adapters;
1140		-	breast pump valves and membranes; backflow protectors and
1141		-	backflow protector adaptors; bottles and bottle caps
1142		-	specific to the operation of the breast pump; and breast
1143		-	milk storage bags.
1144		-	"Breast pump collection and storage supplies" does not
1145		-	include: (1) bottles and bottle caps not specific to the
1146		-	operation of the breast pump; (2) breast pump travel bags
1147		-	and other similar carrying accessories, including ice
1148		-	packs, labels, and other similar products; (3) breast pump
1149		-
1150		-
1151		-	cleaning supplies; (4) nursing bras, bra pads, breast
1152		-	shells, and other similar products; and (5) creams,
1153		-	ointments, and other similar products that relieve
1154		-	breastfeeding-related symptoms or conditions of the
1155		-	breasts or nipples, unless sold as part of a breast pump
1156		-	kit that is pre-packaged by the breast pump manufacturer
1157		-	or distributor.
1158		-	"Breast pump kit" means a kit that: (1) contains no
1159		-	more than a breast pump, breast pump collection and
1160		-	storage supplies, a rechargeable battery for operating the
1161		-	breast pump, a breastmilk cooler, bottle stands, ice
1162		-	packs, and a breast pump carrying case; and (2) is
1163		-	pre-packaged as a breast pump kit by the breast pump
1164		-	manufacturer or distributor.
1165		-	(33) (32) Tangible personal property sold by or on behalf
1166		-	of the State Treasurer pursuant to the Revised Uniform
1167		-	Unclaimed Property Act. This item (33) (32) is exempt from the
1168		-	provisions of Section 3-75.
1169		-	(34) Beginning on January 1, 2024, tangible personal
1170		-	property purchased by an active duty member of the armed
1171		-	forces of the United States who presents valid military
1172		-	identification and purchases the property using a form of
1173		-	payment where the federal government is the payor. The member
1174		-	of the armed forces must complete, at the point of sale, a form
1175		-	prescribed by the Department of Revenue documenting that the
1176		-	transaction is eligible for the exemption under this
1177		-
1178		-
1179		-	paragraph. Retailers must keep the form as documentation of
1180		-	the exemption in their records for a period of not less than 6
1181		-	years. "Armed forces of the United States" means the United
1182		-	States Army, Navy, Air Force, Marine Corps, or Coast Guard.
1183		-	This paragraph is exempt from the provisions of Section 3-75.
1184		-	(Source: P.A. 101-31, eff. 6-28-19; 101-81, eff. 7-12-19;
1185		-	101-629, eff. 2-5-20; 102-16, eff. 6-17-21; 102-700, Article
1186		-	70, Section 70-10, eff. 4-19-22; 102-700, Article 75, Section
1187		-	75-10, eff. 4-19-22; 102-1026, eff. 5-27-22; revised 8-3-22.)
1188		-	Section 15. The Service Occupation Tax Act is amended by
1189		-	changing Section 3-5 as follows:
1190		-	(35 ILCS 115/3-5)
1191		-	Sec. 3-5. Exemptions. The following tangible personal
1192		-	property is exempt from the tax imposed by this Act:
1193		-	(1) Personal property sold by a corporation, society,
1194		-	association, foundation, institution, or organization, other
1195		-	than a limited liability company, that is organized and
1196		-	operated as a not-for-profit service enterprise for the
1197		-	benefit of persons 65 years of age or older if the personal
1198		-	property was not purchased by the enterprise for the purpose
1199		-	of resale by the enterprise.
1200		-	(2) Personal property purchased by a not-for-profit
1201		-	Illinois county fair association for use in conducting,
1202		-	operating, or promoting the county fair.
1203		-
1204		-
1205		-	(3) Personal property purchased by any not-for-profit arts
1206		-	or cultural organization that establishes, by proof required
1207		-	by the Department by rule, that it has received an exemption
1208		-	under Section 501(c)(3) of the Internal Revenue Code and that
1209		-	is organized and operated primarily for the presentation or
1210		-	support of arts or cultural programming, activities, or
1211		-	services. These organizations include, but are not limited to,
1212		-	music and dramatic arts organizations such as symphony
1213		-	orchestras and theatrical groups, arts and cultural service
1214		-	organizations, local arts councils, visual arts organizations,
1215		-	and media arts organizations. On and after July 1, 2001 (the
1216		-	effective date of Public Act 92-35), however, an entity
1217		-	otherwise eligible for this exemption shall not make tax-free
1218		-	purchases unless it has an active identification number issued
1219		-	by the Department.
1220		-	(4) Legal tender, currency, medallions, or gold or silver
1221		-	coinage issued by the State of Illinois, the government of the
1222		-	United States of America, or the government of any foreign
1223		-	country, and bullion.
1224		-	(5) Until July 1, 2003 and beginning again on September 1,
1225		-	2004 through August 30, 2014, graphic arts machinery and
1226		-	equipment, including repair and replacement parts, both new
1227		-	and used, and including that manufactured on special order or
1228		-	purchased for lease, certified by the purchaser to be used
1229		-	primarily for graphic arts production. Equipment includes
1230		-	chemicals or chemicals acting as catalysts but only if the
1231		-
1232		-
1233		-	chemicals or chemicals acting as catalysts effect a direct and
1234		-	immediate change upon a graphic arts product. Beginning on
1235		-	July 1, 2017, graphic arts machinery and equipment is included
1236		-	in the manufacturing and assembling machinery and equipment
1237		-	exemption under Section 2 of this Act.
1238		-	(6) Personal property sold by a teacher-sponsored student
1239		-	organization affiliated with an elementary or secondary school
1240		-	located in Illinois.
1241		-	(7) Farm machinery and equipment, both new and used,
1242		-	including that manufactured on special order, certified by the
1243		-	purchaser to be used primarily for production agriculture or
1244		-	State or federal agricultural programs, including individual
1245		-	replacement parts for the machinery and equipment, including
1246		-	machinery and equipment purchased for lease, and including
1247		-	implements of husbandry defined in Section 1-130 of the
1248		-	Illinois Vehicle Code, farm machinery and agricultural
1249		-	chemical and fertilizer spreaders, and nurse wagons required
1250		-	to be registered under Section 3-809 of the Illinois Vehicle
1251		-	Code, but excluding other motor vehicles required to be
1252		-	registered under the Illinois Vehicle Code. Horticultural
1253		-	polyhouses or hoop houses used for propagating, growing, or
1254		-	overwintering plants shall be considered farm machinery and
1255		-	equipment under this item (7). Agricultural chemical tender
1256		-	tanks and dry boxes shall include units sold separately from a
1257		-	motor vehicle required to be licensed and units sold mounted
1258		-	on a motor vehicle required to be licensed if the selling price
1259		-
1260		-
1261		-	of the tender is separately stated.
1262		-	Farm machinery and equipment shall include precision
1263		-	farming equipment that is installed or purchased to be
1264		-	installed on farm machinery and equipment including, but not
1265		-	limited to, tractors, harvesters, sprayers, planters, seeders,
1266		-	or spreaders. Precision farming equipment includes, but is not
1267		-	limited to, soil testing sensors, computers, monitors,
1268		-	software, global positioning and mapping systems, and other
1269		-	such equipment.
1270		-	Farm machinery and equipment also includes computers,
1271		-	sensors, software, and related equipment used primarily in the
1272		-	computer-assisted operation of production agriculture
1273		-	facilities, equipment, and activities such as, but not limited
1274		-	to, the collection, monitoring, and correlation of animal and
1275		-	crop data for the purpose of formulating animal diets and
1276		-	agricultural chemicals. This item (7) is exempt from the
1277		-	provisions of Section 3-55.
1278		-	(8) Until June 30, 2013, fuel and petroleum products sold
1279		-	to or used by an air common carrier, certified by the carrier
1280		-	to be used for consumption, shipment, or storage in the
1281		-	conduct of its business as an air common carrier, for a flight
1282		-	destined for or returning from a location or locations outside
1283		-	the United States without regard to previous or subsequent
1284		-	domestic stopovers.
1285		-	Beginning July 1, 2013, fuel and petroleum products sold
1286		-	to or used by an air carrier, certified by the carrier to be
1287		-
1288		-
1289		-	used for consumption, shipment, or storage in the conduct of
1290		-	its business as an air common carrier, for a flight that (i) is
1291		-	engaged in foreign trade or is engaged in trade between the
1292		-	United States and any of its possessions and (ii) transports
1293		-	at least one individual or package for hire from the city of
1294		-	origination to the city of final destination on the same
1295		-	aircraft, without regard to a change in the flight number of
1296		-	that aircraft.
1297		-	(9) Proceeds of mandatory service charges separately
1298		-	stated on customers' bills for the purchase and consumption of
1299		-	food and beverages, to the extent that the proceeds of the
1300		-	service charge are in fact turned over as tips or as a
1301		-	substitute for tips to the employees who participate directly
1302		-	in preparing, serving, hosting or cleaning up the food or
1303		-	beverage function with respect to which the service charge is
1304		-	imposed.
1305		-	(10) Until July 1, 2003, oil field exploration, drilling,
1306		-	and production equipment, including (i) rigs and parts of
1307		-	rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)
1308		-	pipe and tubular goods, including casing and drill strings,
1309		-	(iii) pumps and pump-jack units, (iv) storage tanks and flow
1310		-	lines, (v) any individual replacement part for oil field
1311		-	exploration, drilling, and production equipment, and (vi)
1312		-	machinery and equipment purchased for lease; but excluding
1313		-	motor vehicles required to be registered under the Illinois
1314		-	Vehicle Code.
1315		-
1316		-
1317		-	(11) Photoprocessing machinery and equipment, including
1318		-	repair and replacement parts, both new and used, including
1319		-	that manufactured on special order, certified by the purchaser
1320		-	to be used primarily for photoprocessing, and including
1321		-	photoprocessing machinery and equipment purchased for lease.
1322		-	(12) Until July 1, 2028, coal and aggregate exploration,
1323		-	mining, off-highway hauling, processing, maintenance, and
1324		-	reclamation equipment, including replacement parts and
1325		-	equipment, and including equipment purchased for lease, but
1326		-	excluding motor vehicles required to be registered under the
1327		-	Illinois Vehicle Code. The changes made to this Section by
1328		-	Public Act 97-767 apply on and after July 1, 2003, but no claim
1329		-	for credit or refund is allowed on or after August 16, 2013
1330		-	(the effective date of Public Act 98-456) for such taxes paid
1331		-	during the period beginning July 1, 2003 and ending on August
1332		-	16, 2013 (the effective date of Public Act 98-456).
1333		-	(13) Beginning January 1, 1992 and through June 30, 2016,
1334		-	food for human consumption that is to be consumed off the
1335		-	premises where it is sold (other than alcoholic beverages,
1336		-	soft drinks and food that has been prepared for immediate
1337		-	consumption) and prescription and non-prescription medicines,
1338		-	drugs, medical appliances, and insulin, urine testing
1339		-	materials, syringes, and needles used by diabetics, for human
1340		-	use, when purchased for use by a person receiving medical
1341		-	assistance under Article V of the Illinois Public Aid Code who
1342		-	resides in a licensed long-term care facility, as defined in
1343		-
1344		-
1345		-	the Nursing Home Care Act, or in a licensed facility as defined
1346		-	in the ID/DD Community Care Act, the MC/DD Act, or the
1347		-	Specialized Mental Health Rehabilitation Act of 2013.
1348		-	(14) Semen used for artificial insemination of livestock
1349		-	for direct agricultural production.
1350		-	(15) Horses, or interests in horses, registered with and
1351		-	meeting the requirements of any of the Arabian Horse Club
1352		-	Registry of America, Appaloosa Horse Club, American Quarter
1353		-	Horse Association, United States Trotting Association, or
1354		-	Jockey Club, as appropriate, used for purposes of breeding or
1355		-	racing for prizes. This item (15) is exempt from the
1356		-	provisions of Section 3-55, and the exemption provided for
1357		-	under this item (15) applies for all periods beginning May 30,
1358		-	1995, but no claim for credit or refund is allowed on or after
1359		-	January 1, 2008 (the effective date of Public Act 95-88) for
1360		-	such taxes paid during the period beginning May 30, 2000 and
1361		-	ending on January 1, 2008 (the effective date of Public Act
1362		-	95-88).
1363		-	(16) Computers and communications equipment utilized for
1364		-	any hospital purpose and equipment used in the diagnosis,
1365		-	analysis, or treatment of hospital patients sold to a lessor
1366		-	who leases the equipment, under a lease of one year or longer
1367		-	executed or in effect at the time of the purchase, to a
1368		-	hospital that has been issued an active tax exemption
1369		-	identification number by the Department under Section 1g of
1370		-	the Retailers' Occupation Tax Act.
1371		-
1372		-
1373		-	(17) Personal property sold to a lessor who leases the
1374		-	property, under a lease of one year or longer executed or in
1375		-	effect at the time of the purchase, to a governmental body that
1376		-	has been issued an active tax exemption identification number
1377		-	by the Department under Section 1g of the Retailers'
1378		-	Occupation Tax Act.
1379		-	(18) Beginning with taxable years ending on or after
1380		-	December 31, 1995 and ending with taxable years ending on or
1381		-	before December 31, 2004, personal property that is donated
1382		-	for disaster relief to be used in a State or federally declared
1383		-	disaster area in Illinois or bordering Illinois by a
1384		-	manufacturer or retailer that is registered in this State to a
1385		-	corporation, society, association, foundation, or institution
1386		-	that has been issued a sales tax exemption identification
1387		-	number by the Department that assists victims of the disaster
1388		-	who reside within the declared disaster area.
1389		-	(19) Beginning with taxable years ending on or after
1390		-	December 31, 1995 and ending with taxable years ending on or
1391		-	before December 31, 2004, personal property that is used in
1392		-	the performance of infrastructure repairs in this State,
1393		-	including but not limited to municipal roads and streets,
1394		-	access roads, bridges, sidewalks, waste disposal systems,
1395		-	water and sewer line extensions, water distribution and
1396		-	purification facilities, storm water drainage and retention
1397		-	facilities, and sewage treatment facilities, resulting from a
1398		-	State or federally declared disaster in Illinois or bordering
1399		-
1400		-
1401		-	Illinois when such repairs are initiated on facilities located
1402		-	in the declared disaster area within 6 months after the
1403		-	disaster.
1404		-	(20) Beginning July 1, 1999, game or game birds sold at a
1405		-	"game breeding and hunting preserve area" as that term is used
1406		-	in the Wildlife Code. This paragraph is exempt from the
1407		-	provisions of Section 3-55.
1408		-	(21) A motor vehicle, as that term is defined in Section
1409		-	1-146 of the Illinois Vehicle Code, that is donated to a
1410		-	corporation, limited liability company, society, association,
1411		-	foundation, or institution that is determined by the
1412		-	Department to be organized and operated exclusively for
1413		-	educational purposes. For purposes of this exemption, "a
1414		-	corporation, limited liability company, society, association,
1415		-	foundation, or institution organized and operated exclusively
1416		-	for educational purposes" means all tax-supported public
1417		-	schools, private schools that offer systematic instruction in
1418		-	useful branches of learning by methods common to public
1419		-	schools and that compare favorably in their scope and
1420		-	intensity with the course of study presented in tax-supported
1421		-	schools, and vocational or technical schools or institutes
1422		-	organized and operated exclusively to provide a course of
1423		-	study of not less than 6 weeks duration and designed to prepare
1424		-	individuals to follow a trade or to pursue a manual,
1425		-	technical, mechanical, industrial, business, or commercial
1426		-	occupation.
1427		-
1428		-
1429		-	(22) Beginning January 1, 2000, personal property,
1430		-	including food, purchased through fundraising events for the
1431		-	benefit of a public or private elementary or secondary school,
1432		-	a group of those schools, or one or more school districts if
1433		-	the events are sponsored by an entity recognized by the school
1434		-	district that consists primarily of volunteers and includes
1435		-	parents and teachers of the school children. This paragraph
1436		-	does not apply to fundraising events (i) for the benefit of
1437		-	private home instruction or (ii) for which the fundraising
1438		-	entity purchases the personal property sold at the events from
1439		-	another individual or entity that sold the property for the
1440		-	purpose of resale by the fundraising entity and that profits
1441		-	from the sale to the fundraising entity. This paragraph is
1442		-	exempt from the provisions of Section 3-55.
1443		-	(23) Beginning January 1, 2000 and through December 31,
1444		-	2001, new or used automatic vending machines that prepare and
1445		-	serve hot food and beverages, including coffee, soup, and
1446		-	other items, and replacement parts for these machines.
1447		-	Beginning January 1, 2002 and through June 30, 2003, machines
1448		-	and parts for machines used in commercial, coin-operated
1449		-	amusement and vending business if a use or occupation tax is
1450		-	paid on the gross receipts derived from the use of the
1451		-	commercial, coin-operated amusement and vending machines. This
1452		-	paragraph is exempt from the provisions of Section 3-55.
1453		-	(24) Beginning on August 2, 2001 (the effective date of
1454		-	Public Act 92-227), computers and communications equipment
1455		-
1456		-
1457		-	utilized for any hospital purpose and equipment used in the
1458		-	diagnosis, analysis, or treatment of hospital patients sold to
1459		-	a lessor who leases the equipment, under a lease of one year or
1460		-	longer executed or in effect at the time of the purchase, to a
1461		-	hospital that has been issued an active tax exemption
1462		-	identification number by the Department under Section 1g of
1463		-	the Retailers' Occupation Tax Act. This paragraph is exempt
1464		-	from the provisions of Section 3-55.
1465		-	(25) Beginning on August 2, 2001 (the effective date of
1466		-	Public Act 92-227), personal property sold to a lessor who
1467		-	leases the property, under a lease of one year or longer
1468		-	executed or in effect at the time of the purchase, to a
1469		-	governmental body that has been issued an active tax exemption
1470		-	identification number by the Department under Section 1g of
1471		-	the Retailers' Occupation Tax Act. This paragraph is exempt
1472		-	from the provisions of Section 3-55.
1473		-	(26) Beginning on January 1, 2002 and through June 30,
1474		-	2016, tangible personal property purchased from an Illinois
1475		-	retailer by a taxpayer engaged in centralized purchasing
1476		-	activities in Illinois who will, upon receipt of the property
1477		-	in Illinois, temporarily store the property in Illinois (i)
1478		-	for the purpose of subsequently transporting it outside this
1479		-	State for use or consumption thereafter solely outside this
1480		-	State or (ii) for the purpose of being processed, fabricated,
1481		-	or manufactured into, attached to, or incorporated into other
1482		-	tangible personal property to be transported outside this
1483		-
1484		-
1485		-	State and thereafter used or consumed solely outside this
1486		-	State. The Director of Revenue shall, pursuant to rules
1487		-	adopted in accordance with the Illinois Administrative
1488		-	Procedure Act, issue a permit to any taxpayer in good standing
1489		-	with the Department who is eligible for the exemption under
1490		-	this paragraph (26). The permit issued under this paragraph
1491		-	(26) shall authorize the holder, to the extent and in the
1492		-	manner specified in the rules adopted under this Act, to
1493		-	purchase tangible personal property from a retailer exempt
1494		-	from the taxes imposed by this Act. Taxpayers shall maintain
1495		-	all necessary books and records to substantiate the use and
1496		-	consumption of all such tangible personal property outside of
1497		-	the State of Illinois.
1498		-	(27) Beginning January 1, 2008, tangible personal property
1499		-	used in the construction or maintenance of a community water
1500		-	supply, as defined under Section 3.145 of the Environmental
1501		-	Protection Act, that is operated by a not-for-profit
1502		-	corporation that holds a valid water supply permit issued
1503		-	under Title IV of the Environmental Protection Act. This
1504		-	paragraph is exempt from the provisions of Section 3-55.
1505		-	(28) Tangible personal property sold to a
1506		-	public-facilities corporation, as described in Section
1507		-	11-65-10 of the Illinois Municipal Code, for purposes of
1508		-	constructing or furnishing a municipal convention hall, but
1509		-	only if the legal title to the municipal convention hall is
1510		-	transferred to the municipality without any further
1511		-
1512		-
1513		-	consideration by or on behalf of the municipality at the time
1514		-	of the completion of the municipal convention hall or upon the
1515		-	retirement or redemption of any bonds or other debt
1516		-	instruments issued by the public-facilities corporation in
1517		-	connection with the development of the municipal convention
1518		-	hall. This exemption includes existing public-facilities
1519		-	corporations as provided in Section 11-65-25 of the Illinois
1520		-	Municipal Code. This paragraph is exempt from the provisions
1521		-	of Section 3-55.
1522		-	(29) Beginning January 1, 2010 and continuing through
1523		-	December 31, 2024, materials, parts, equipment, components,
1524		-	and furnishings incorporated into or upon an aircraft as part
1525		-	of the modification, refurbishment, completion, replacement,
1526		-	repair, or maintenance of the aircraft. This exemption
1527		-	includes consumable supplies used in the modification,
1528		-	refurbishment, completion, replacement, repair, and
1529		-	maintenance of aircraft, but excludes any materials, parts,
1530		-	equipment, components, and consumable supplies used in the
1531		-	modification, replacement, repair, and maintenance of aircraft
1532		-	engines or power plants, whether such engines or power plants
1533		-	are installed or uninstalled upon any such aircraft.
1534		-	"Consumable supplies" include, but are not limited to,
1535		-	adhesive, tape, sandpaper, general purpose lubricants,
1536		-	cleaning solution, latex gloves, and protective films. This
1537		-	exemption applies only to the transfer of qualifying tangible
1538		-	personal property incident to the modification, refurbishment,
1539		-
1540		-
1541		-	completion, replacement, repair, or maintenance of an aircraft
1542		-	by persons who (i) hold an Air Agency Certificate and are
1543		-	empowered to operate an approved repair station by the Federal
1544		-	Aviation Administration, (ii) have a Class IV Rating, and
1545		-	(iii) conduct operations in accordance with Part 145 of the
1546		-	Federal Aviation Regulations. The exemption does not include
1547		-	aircraft operated by a commercial air carrier providing
1548		-	scheduled passenger air service pursuant to authority issued
1549		-	under Part 121 or Part 129 of the Federal Aviation
1550		-	Regulations. The changes made to this paragraph (29) by Public
1551		-	Act 98-534 are declarative of existing law. It is the intent of
1552		-	the General Assembly that the exemption under this paragraph
1553		-	(29) applies continuously from January 1, 2010 through
1554		-	December 31, 2024; however, no claim for credit or refund is
1555		-	allowed for taxes paid as a result of the disallowance of this
1556		-	exemption on or after January 1, 2015 and prior to February 5,
1557		-	2020 (the effective date of Public Act 101-629) this
1558		-	amendatory Act of the 101st General Assembly.
1559		-	(30) Beginning January 1, 2017 and through December 31,
1560		-	2026, menstrual pads, tampons, and menstrual cups.
1561		-	(31) Tangible personal property transferred to a purchaser
1562		-	who is exempt from tax by operation of federal law. This
1563		-	paragraph is exempt from the provisions of Section 3-55.
1564		-	(32) Qualified tangible personal property used in the
1565		-	construction or operation of a data center that has been
1566		-	granted a certificate of exemption by the Department of
1567		-
1568		-
1569		-	Commerce and Economic Opportunity, whether that tangible
1570		-	personal property is purchased by the owner, operator, or
1571		-	tenant of the data center or by a contractor or subcontractor
1572		-	of the owner, operator, or tenant. Data centers that would
1573		-	have qualified for a certificate of exemption prior to January
1574		-	1, 2020 had Public Act 101-31 this amendatory Act of the 101st
1575		-	General Assembly been in effect, may apply for and obtain an
1576		-	exemption for subsequent purchases of computer equipment or
1577		-	enabling software purchased or leased to upgrade, supplement,
1578		-	or replace computer equipment or enabling software purchased
1579		-	or leased in the original investment that would have
1580		-	qualified.
1581		-	The Department of Commerce and Economic Opportunity shall
1582		-	grant a certificate of exemption under this item (32) to
1583		-	qualified data centers as defined by Section 605-1025 of the
1584		-	Department of Commerce and Economic Opportunity Law of the
1585		-	Civil Administrative Code of Illinois.
1586		-	For the purposes of this item (32):
1587		-	"Data center" means a building or a series of
1588		-	buildings rehabilitated or constructed to house working
1589		-	servers in one physical location or multiple sites within
1590		-	the State of Illinois.
1591		-	"Qualified tangible personal property" means:
1592		-	electrical systems and equipment; climate control and
1593		-	chilling equipment and systems; mechanical systems and
1594		-	equipment; monitoring and secure systems; emergency
1595		-
1596		-
1597		-	generators; hardware; computers; servers; data storage
1598		-	devices; network connectivity equipment; racks; cabinets;
1599		-	telecommunications cabling infrastructure; raised floor
1600		-	systems; peripheral components or systems; software;
1601		-	mechanical, electrical, or plumbing systems; battery
1602		-	systems; cooling systems and towers; temperature control
1603		-	systems; other cabling; and other data center
1604		-	infrastructure equipment and systems necessary to operate
1605		-	qualified tangible personal property, including fixtures;
1606		-	and component parts of any of the foregoing, including
1607		-	installation, maintenance, repair, refurbishment, and
1608		-	replacement of qualified tangible personal property to
1609		-	generate, transform, transmit, distribute, or manage
1610		-	electricity necessary to operate qualified tangible
1611		-	personal property; and all other tangible personal
1612		-	property that is essential to the operations of a computer
1613		-	data center. The term "qualified tangible personal
1614		-	property" also includes building materials physically
1615		-	incorporated in to the qualifying data center. To document
1616		-	the exemption allowed under this Section, the retailer
1617		-	must obtain from the purchaser a copy of the certificate
1618		-	of eligibility issued by the Department of Commerce and
1619		-	Economic Opportunity.
1620		-	This item (32) is exempt from the provisions of Section
1621		-	3-55.
1622		-	(33) Beginning July 1, 2022, breast pumps, breast pump
1623		-
1624		-
1625		-	collection and storage supplies, and breast pump kits. This
1626		-	item (33) is exempt from the provisions of Section 3-55. As
1627		-	used in this item (33):
1628		-	"Breast pump" means an electrically controlled or
1629		-	manually controlled pump device designed or marketed to be
1630		-	used to express milk from a human breast during lactation,
1631		-	including the pump device and any battery, AC adapter, or
1632		-	other power supply unit that is used to power the pump
1633		-	device and is packaged and sold with the pump device at the
1634		-	time of sale.
1635		-	"Breast pump collection and storage supplies" means
1636		-	items of tangible personal property designed or marketed
1637		-	to be used in conjunction with a breast pump to collect
1638		-	milk expressed from a human breast and to store collected
1639		-	milk until it is ready for consumption.
1640		-	"Breast pump collection and storage supplies"
1641		-	includes, but is not limited to: breast shields and breast
1642		-	shield connectors; breast pump tubes and tubing adapters;
1643		-	breast pump valves and membranes; backflow protectors and
1644		-	backflow protector adaptors; bottles and bottle caps
1645		-	specific to the operation of the breast pump; and breast
1646		-	milk storage bags.
1647		-	"Breast pump collection and storage supplies" does not
1648		-	include: (1) bottles and bottle caps not specific to the
1649		-	operation of the breast pump; (2) breast pump travel bags
1650		-	and other similar carrying accessories, including ice
1651		-
1652		-
1653		-	packs, labels, and other similar products; (3) breast pump
1654		-	cleaning supplies; (4) nursing bras, bra pads, breast
1655		-	shells, and other similar products; and (5) creams,
1656		-	ointments, and other similar products that relieve
1657		-	breastfeeding-related symptoms or conditions of the
1658		-	breasts or nipples, unless sold as part of a breast pump
1659		-	kit that is pre-packaged by the breast pump manufacturer
1660		-	or distributor.
1661		-	"Breast pump kit" means a kit that: (1) contains no
1662		-	more than a breast pump, breast pump collection and
1663		-	storage supplies, a rechargeable battery for operating the
1664		-	breast pump, a breastmilk cooler, bottle stands, ice
1665		-	packs, and a breast pump carrying case; and (2) is
1666		-	pre-packaged as a breast pump kit by the breast pump
1667		-	manufacturer or distributor.
1668		-	(34) (33) Tangible personal property sold by or on behalf
1669		-	of the State Treasurer pursuant to the Revised Uniform
1670		-	Unclaimed Property Act. This item (34) (33) is exempt from the
1671		-	provisions of Section 3-55.
1672		-	(35) Beginning on January 1, 2024, tangible personal
1673		-	property purchased by an active duty member of the armed
1674		-	forces of the United States who presents valid military
1675		-	identification and purchases the property using a form of
1676		-	payment where the federal government is the payor. The member
1677		-	of the armed forces must complete, at the point of sale, a form
1678		-	prescribed by the Department of Revenue documenting that the
1679		-
1680		-
1681		-	transaction is eligible for the exemption under this
1682		-	paragraph. Retailers must keep the form as documentation of
1683		-	the exemption in their records for a period of not less than 6
1684		-	years. "Armed forces of the United States" means the United
1685		-	States Army, Navy, Air Force, Marine Corps, or Coast Guard.
1686		-	This paragraph is exempt from the provisions of Section 3-55.
1687		-	(Source: P.A. 101-31, eff. 6-28-19; 101-81, eff. 7-12-19;
1688		-	101-629, eff. 2-5-20; 102-16, eff. 6-17-21; 102-700, Article
1689		-	70, Section 70-15, eff. 4-19-22; 102-700, Article 75, Section
1690		-	75-15, eff. 4-19-22; 102-1026, eff. 5-27-22; revised 8-9-22.)
1691		-	Section 20. The Retailers' Occupation Tax Act is amended
1692		-	by changing Section 2-5 as follows:
1693		-	(35 ILCS 120/2-5)
1694		-	Sec. 2-5. Exemptions. Gross receipts from proceeds from
1695		-	the sale of the following tangible personal property are
1696		-	exempt from the tax imposed by this Act:
1697		-	(1) Farm chemicals.
1698		-	(2) Farm machinery and equipment, both new and used,
1699		-	including that manufactured on special order, certified by
1700		-	the purchaser to be used primarily for production
1701		-	agriculture or State or federal agricultural programs,
1702		-	including individual replacement parts for the machinery
1703		-	and equipment, including machinery and equipment purchased
1704		-	for lease, and including implements of husbandry defined
1705		-
1706		-
1707		-	in Section 1-130 of the Illinois Vehicle Code, farm
1708		-	machinery and agricultural chemical and fertilizer
1709		-	spreaders, and nurse wagons required to be registered
1710		-	under Section 3-809 of the Illinois Vehicle Code, but
1711		-	excluding other motor vehicles required to be registered
1712		-	under the Illinois Vehicle Code. Horticultural polyhouses
1713		-	or hoop houses used for propagating, growing, or
1714		-	overwintering plants shall be considered farm machinery
1715		-	and equipment under this item (2). Agricultural chemical
1716		-	tender tanks and dry boxes shall include units sold
1717		-	separately from a motor vehicle required to be licensed
1718		-	and units sold mounted on a motor vehicle required to be
1719		-	licensed, if the selling price of the tender is separately
1720		-	stated.
1721		-	Farm machinery and equipment shall include precision
1722		-	farming equipment that is installed or purchased to be
1723		-	installed on farm machinery and equipment including, but
1724		-	not limited to, tractors, harvesters, sprayers, planters,
1725		-	seeders, or spreaders. Precision farming equipment
1726		-	includes, but is not limited to, soil testing sensors,
1727		-	computers, monitors, software, global positioning and
1728		-	mapping systems, and other such equipment.
1729		-	Farm machinery and equipment also includes computers,
1730		-	sensors, software, and related equipment used primarily in
1731		-	the computer-assisted operation of production agriculture
1732		-	facilities, equipment, and activities such as, but not
1733		-
1734		-
1735		-	limited to, the collection, monitoring, and correlation of
1736		-	animal and crop data for the purpose of formulating animal
1737		-	diets and agricultural chemicals. This item (2) is exempt
1738		-	from the provisions of Section 2-70.
1739		-	(3) Until July 1, 2003, distillation machinery and
1740		-	equipment, sold as a unit or kit, assembled or installed
1741		-	by the retailer, certified by the user to be used only for
1742		-	the production of ethyl alcohol that will be used for
1743		-	consumption as motor fuel or as a component of motor fuel
1744		-	for the personal use of the user, and not subject to sale
1745		-	or resale.
1746		-	(4) Until July 1, 2003 and beginning again September
1747		-	1, 2004 through August 30, 2014, graphic arts machinery
1748		-	and equipment, including repair and replacement parts,
1749		-	both new and used, and including that manufactured on
1750		-	special order or purchased for lease, certified by the
1751		-	purchaser to be used primarily for graphic arts
1752		-	production. Equipment includes chemicals or chemicals
1753		-	acting as catalysts but only if the chemicals or chemicals
1754		-	acting as catalysts effect a direct and immediate change
1755		-	upon a graphic arts product. Beginning on July 1, 2017,
1756		-	graphic arts machinery and equipment is included in the
1757		-	manufacturing and assembling machinery and equipment
1758		-	exemption under paragraph (14).
1759		-	(5) A motor vehicle that is used for automobile
1760		-	renting, as defined in the Automobile Renting Occupation
1761		-
1762		-
1763		-	and Use Tax Act. This paragraph is exempt from the
1764		-	provisions of Section 2-70.
1765		-	(6) Personal property sold by a teacher-sponsored
1766		-	student organization affiliated with an elementary or
1767		-	secondary school located in Illinois.
1768		-	(7) Until July 1, 2003, proceeds of that portion of
1769		-	the selling price of a passenger car the sale of which is
1770		-	subject to the Replacement Vehicle Tax.
1771		-	(8) Personal property sold to an Illinois county fair
1772		-	association for use in conducting, operating, or promoting
1773		-	the county fair.
1774		-	(9) Personal property sold to a not-for-profit arts or
1775		-	cultural organization that establishes, by proof required
1776		-	by the Department by rule, that it has received an
1777		-	exemption under Section 501(c)(3) of the Internal Revenue
1778		-	Code and that is organized and operated primarily for the
1779		-	presentation or support of arts or cultural programming,
1780		-	activities, or services. These organizations include, but
1781		-	are not limited to, music and dramatic arts organizations
1782		-	such as symphony orchestras and theatrical groups, arts
1783		-	and cultural service organizations, local arts councils,
1784		-	visual arts organizations, and media arts organizations.
1785		-	On and after July 1, 2001 (the effective date of Public Act
1786		-	92-35), however, an entity otherwise eligible for this
1787		-	exemption shall not make tax-free purchases unless it has
1788		-	an active identification number issued by the Department.
1789		-
1790		-
1791		-	(10) Personal property sold by a corporation, society,
1792		-	association, foundation, institution, or organization,
1793		-	other than a limited liability company, that is organized
1794		-	and operated as a not-for-profit service enterprise for
1795		-	the benefit of persons 65 years of age or older if the
1796		-	personal property was not purchased by the enterprise for
1797		-	the purpose of resale by the enterprise.
1798		-	(11) Except as otherwise provided in this Section,
1799		-	personal Personal property sold to a governmental body, to
1800		-	a corporation, society, association, foundation, or
1801		-	institution organized and operated exclusively for
1802		-	charitable, religious, or educational purposes, or to a
1803		-	not-for-profit corporation, society, association,
1804		-	foundation, institution, or organization that has no
1805		-	compensated officers or employees and that is organized
1806		-	and operated primarily for the recreation of persons 55
1807		-	years of age or older. A limited liability company may
1808		-	qualify for the exemption under this paragraph only if the
1809		-	limited liability company is organized and operated
1810		-	exclusively for educational purposes. On and after July 1,
1811		-	1987, however, no entity otherwise eligible for this
1812		-	exemption shall make tax-free purchases unless it has an
1813		-	active identification number issued by the Department.
1814		-	(12) (Blank).
1815		-	(12-5) On and after July 1, 2003 and through June 30,
1816		-	2004, motor vehicles of the second division with a gross
1817		-
1818		-
1819		-	vehicle weight in excess of 8,000 pounds that are subject
1820		-	to the commercial distribution fee imposed under Section
1821		-	3-815.1 of the Illinois Vehicle Code. Beginning on July 1,
1822		-	2004 and through June 30, 2005, the use in this State of
1823		-	motor vehicles of the second division: (i) with a gross
1824		-	vehicle weight rating in excess of 8,000 pounds; (ii) that
1825		-	are subject to the commercial distribution fee imposed
1826		-	under Section 3-815.1 of the Illinois Vehicle Code; and
1827		-	(iii) that are primarily used for commercial purposes.
1828		-	Through June 30, 2005, this exemption applies to repair
1829		-	and replacement parts added after the initial purchase of
1830		-	such a motor vehicle if that motor vehicle is used in a
1831		-	manner that would qualify for the rolling stock exemption
1832		-	otherwise provided for in this Act. For purposes of this
1833		-	paragraph, "used for commercial purposes" means the
1834		-	transportation of persons or property in furtherance of
1835		-	any commercial or industrial enterprise whether for-hire
1836		-	or not.
1837		-	(13) Proceeds from sales to owners, lessors, or
1838		-	shippers of tangible personal property that is utilized by
1839		-	interstate carriers for hire for use as rolling stock
1840		-	moving in interstate commerce and equipment operated by a
1841		-	telecommunications provider, licensed as a common carrier
1842		-	by the Federal Communications Commission, which is
1843		-	permanently installed in or affixed to aircraft moving in
1844		-	interstate commerce.
1845		-
1846		-
1847		-	(14) Machinery and equipment that will be used by the
1848		-	purchaser, or a lessee of the purchaser, primarily in the
1849		-	process of manufacturing or assembling tangible personal
1850		-	property for wholesale or retail sale or lease, whether
1851		-	the sale or lease is made directly by the manufacturer or
1852		-	by some other person, whether the materials used in the
1853		-	process are owned by the manufacturer or some other
1854		-	person, or whether the sale or lease is made apart from or
1855		-	as an incident to the seller's engaging in the service
1856		-	occupation of producing machines, tools, dies, jigs,
1857		-	patterns, gauges, or other similar items of no commercial
1858		-	value on special order for a particular purchaser. The
1859		-	exemption provided by this paragraph (14) does not include
1860		-	machinery and equipment used in (i) the generation of
1861		-	electricity for wholesale or retail sale; (ii) the
1862		-	generation or treatment of natural or artificial gas for
1863		-	wholesale or retail sale that is delivered to customers
1864		-	through pipes, pipelines, or mains; or (iii) the treatment
1865		-	of water for wholesale or retail sale that is delivered to
1866		-	customers through pipes, pipelines, or mains. The
1867		-	provisions of Public Act 98-583 are declaratory of
1868		-	existing law as to the meaning and scope of this
1869		-	exemption. Beginning on July 1, 2017, the exemption
1870		-	provided by this paragraph (14) includes, but is not
1871		-	limited to, graphic arts machinery and equipment, as
1872		-	defined in paragraph (4) of this Section.
1873		-
1874		-
1875		-	(15) Proceeds of mandatory service charges separately
1876		-	stated on customers' bills for purchase and consumption of
1877		-	food and beverages, to the extent that the proceeds of the
1878		-	service charge are in fact turned over as tips or as a
1879		-	substitute for tips to the employees who participate
1880		-	directly in preparing, serving, hosting or cleaning up the
1881		-	food or beverage function with respect to which the
1882		-	service charge is imposed.
1883		-	(16) Tangible personal property sold to a purchaser if
1884		-	the purchaser is exempt from use tax by operation of
1885		-	federal law. This paragraph is exempt from the provisions
1886		-	of Section 2-70.
1887		-	(17) Tangible personal property sold to a common
1888		-	carrier by rail or motor that receives the physical
1889		-	possession of the property in Illinois and that transports
1890		-	the property, or shares with another common carrier in the
1891		-	transportation of the property, out of Illinois on a
1892		-	standard uniform bill of lading showing the seller of the
1893		-	property as the shipper or consignor of the property to a
1894		-	destination outside Illinois, for use outside Illinois.
1895		-	(18) Legal tender, currency, medallions, or gold or
1896		-	silver coinage issued by the State of Illinois, the
1897		-	government of the United States of America, or the
1898		-	government of any foreign country, and bullion.
1899		-	(19) Until July 1, 2003, oil field exploration,
1900		-	drilling, and production equipment, including (i) rigs and
1901		-
1902		-
1903		-	parts of rigs, rotary rigs, cable tool rigs, and workover
1904		-	rigs, (ii) pipe and tubular goods, including casing and
1905		-	drill strings, (iii) pumps and pump-jack units, (iv)
1906		-	storage tanks and flow lines, (v) any individual
1907		-	replacement part for oil field exploration, drilling, and
1908		-	production equipment, and (vi) machinery and equipment
1909		-	purchased for lease; but excluding motor vehicles required
1910		-	to be registered under the Illinois Vehicle Code.
1911		-	(20) Photoprocessing machinery and equipment,
1912		-	including repair and replacement parts, both new and used,
1913		-	including that manufactured on special order, certified by
1914		-	the purchaser to be used primarily for photoprocessing,
1915		-	and including photoprocessing machinery and equipment
1916		-	purchased for lease.
1917		-	(21) Until July 1, 2028, coal and aggregate
1918		-	exploration, mining, off-highway hauling, processing,
1919		-	maintenance, and reclamation equipment, including
1920		-	replacement parts and equipment, and including equipment
1921		-	purchased for lease, but excluding motor vehicles required
1922		-	to be registered under the Illinois Vehicle Code. The
1923		-	changes made to this Section by Public Act 97-767 apply on
1924		-	and after July 1, 2003, but no claim for credit or refund
1925		-	is allowed on or after August 16, 2013 (the effective date
1926		-	of Public Act 98-456) for such taxes paid during the
1927		-	period beginning July 1, 2003 and ending on August 16,
1928		-	2013 (the effective date of Public Act 98-456).
1929		-
1930		-
1931		-	(22) Until June 30, 2013, fuel and petroleum products
1932		-	sold to or used by an air carrier, certified by the carrier
1933		-	to be used for consumption, shipment, or storage in the
1934		-	conduct of its business as an air common carrier, for a
1935		-	flight destined for or returning from a location or
1936		-	locations outside the United States without regard to
1937		-	previous or subsequent domestic stopovers.
1938		-	Beginning July 1, 2013, fuel and petroleum products
1939		-	sold to or used by an air carrier, certified by the carrier
1940		-	to be used for consumption, shipment, or storage in the
1941		-	conduct of its business as an air common carrier, for a
1942		-	flight that (i) is engaged in foreign trade or is engaged
1943		-	in trade between the United States and any of its
1944		-	possessions and (ii) transports at least one individual or
1945		-	package for hire from the city of origination to the city
1946		-	of final destination on the same aircraft, without regard
1947		-	to a change in the flight number of that aircraft.
1948		-	(23) A transaction in which the purchase order is
1949		-	received by a florist who is located outside Illinois, but
1950		-	who has a florist located in Illinois deliver the property
1951		-	to the purchaser or the purchaser's donee in Illinois.
1952		-	(24) Fuel consumed or used in the operation of ships,
1953		-	barges, or vessels that are used primarily in or for the
1954		-	transportation of property or the conveyance of persons
1955		-	for hire on rivers bordering on this State if the fuel is
1956		-	delivered by the seller to the purchaser's barge, ship, or
1957		-
1958		-
1959		-	vessel while it is afloat upon that bordering river.
1960		-	(25) Except as provided in item (25-5) of this
1961		-	Section, a motor vehicle sold in this State to a
1962		-	nonresident even though the motor vehicle is delivered to
1963		-	the nonresident in this State, if the motor vehicle is not
1964		-	to be titled in this State, and if a drive-away permit is
1965		-	issued to the motor vehicle as provided in Section 3-603
1966		-	of the Illinois Vehicle Code or if the nonresident
1967		-	purchaser has vehicle registration plates to transfer to
1968		-	the motor vehicle upon returning to his or her home state.
1969		-	The issuance of the drive-away permit or having the
1970		-	out-of-state registration plates to be transferred is
1971		-	prima facie evidence that the motor vehicle will not be
1972		-	titled in this State.
1973		-	(25-5) The exemption under item (25) does not apply if
1974		-	the state in which the motor vehicle will be titled does
1975		-	not allow a reciprocal exemption for a motor vehicle sold
1976		-	and delivered in that state to an Illinois resident but
1977		-	titled in Illinois. The tax collected under this Act on
1978		-	the sale of a motor vehicle in this State to a resident of
1979		-	another state that does not allow a reciprocal exemption
1980		-	shall be imposed at a rate equal to the state's rate of tax
1981		-	on taxable property in the state in which the purchaser is
1982		-	a resident, except that the tax shall not exceed the tax
1983		-	that would otherwise be imposed under this Act. At the
1984		-	time of the sale, the purchaser shall execute a statement,
1985		-
1986		-
1987		-	signed under penalty of perjury, of his or her intent to
1988		-	title the vehicle in the state in which the purchaser is a
1989		-	resident within 30 days after the sale and of the fact of
1990		-	the payment to the State of Illinois of tax in an amount
1991		-	equivalent to the state's rate of tax on taxable property
1992		-	in his or her state of residence and shall submit the
1993		-	statement to the appropriate tax collection agency in his
1994		-	or her state of residence. In addition, the retailer must
1995		-	retain a signed copy of the statement in his or her
1996		-	records. Nothing in this item shall be construed to
1997		-	require the removal of the vehicle from this state
1998		-	following the filing of an intent to title the vehicle in
1999		-	the purchaser's state of residence if the purchaser titles
2000		-	the vehicle in his or her state of residence within 30 days
2001		-	after the date of sale. The tax collected under this Act in
2002		-	accordance with this item (25-5) shall be proportionately
2003		-	distributed as if the tax were collected at the 6.25%
2004		-	general rate imposed under this Act.
2005		-	(25-7) Beginning on July 1, 2007, no tax is imposed
2006		-	under this Act on the sale of an aircraft, as defined in
2007		-	Section 3 of the Illinois Aeronautics Act, if all of the
2008		-	following conditions are met:
2009		-	(1) the aircraft leaves this State within 15 days
2010		-	after the later of either the issuance of the final
2011		-	billing for the sale of the aircraft, or the
2012		-	authorized approval for return to service, completion
2013		-
2014		-
2015		-	of the maintenance record entry, and completion of the
2016		-	test flight and ground test for inspection, as
2017		-	required by 14 CFR C.F.R. 91.407;
2018		-	(2) the aircraft is not based or registered in
2019		-	this State after the sale of the aircraft; and
2020		-	(3) the seller retains in his or her books and
2021		-	records and provides to the Department a signed and
2022		-	dated certification from the purchaser, on a form
2023		-	prescribed by the Department, certifying that the
2024		-	requirements of this item (25-7) are met. The
2025		-	certificate must also include the name and address of
2026		-	the purchaser, the address of the location where the
2027		-	aircraft is to be titled or registered, the address of
2028		-	the primary physical location of the aircraft, and
2029		-	other information that the Department may reasonably
2030		-	require.
2031		-	For purposes of this item (25-7):
2032		-	"Based in this State" means hangared, stored, or
2033		-	otherwise used, excluding post-sale customizations as
2034		-	defined in this Section, for 10 or more days in each
2035		-	12-month period immediately following the date of the sale
2036		-	of the aircraft.
2037		-	"Registered in this State" means an aircraft
2038		-	registered with the Department of Transportation,
2039		-	Aeronautics Division, or titled or registered with the
2040		-	Federal Aviation Administration to an address located in
2041		-
2042		-
2043		-	this State.
2044		-	This paragraph (25-7) is exempt from the provisions of
2045		-	Section 2-70.
2046		-	(26) Semen used for artificial insemination of
2047		-	livestock for direct agricultural production.
2048		-	(27) Horses, or interests in horses, registered with
2049		-	and meeting the requirements of any of the Arabian Horse
2050		-	Club Registry of America, Appaloosa Horse Club, American
2051		-	Quarter Horse Association, United States Trotting
2052		-	Association, or Jockey Club, as appropriate, used for
2053		-	purposes of breeding or racing for prizes. This item (27)
2054		-	is exempt from the provisions of Section 2-70, and the
2055		-	exemption provided for under this item (27) applies for
2056		-	all periods beginning May 30, 1995, but no claim for
2057		-	credit or refund is allowed on or after January 1, 2008
2058		-	(the effective date of Public Act 95-88) for such taxes
2059		-	paid during the period beginning May 30, 2000 and ending
2060		-	on January 1, 2008 (the effective date of Public Act
2061		-	95-88).
2062		-	(28) Computers and communications equipment utilized
2063		-	for any hospital purpose and equipment used in the
2064		-	diagnosis, analysis, or treatment of hospital patients
2065		-	sold to a lessor who leases the equipment, under a lease of
2066		-	one year or longer executed or in effect at the time of the
2067		-	purchase, to a hospital that has been issued an active tax
2068		-	exemption identification number by the Department under
2069		-
2070		-
2071		-	Section 1g of this Act.
2072		-	(29) Personal property sold to a lessor who leases the
2073		-	property, under a lease of one year or longer executed or
2074		-	in effect at the time of the purchase, to a governmental
2075		-	body that has been issued an active tax exemption
2076		-	identification number by the Department under Section 1g
2077		-	of this Act.
2078		-	(30) Beginning with taxable years ending on or after
2079		-	December 31, 1995 and ending with taxable years ending on
2080		-	or before December 31, 2004, personal property that is
2081		-	donated for disaster relief to be used in a State or
2082		-	federally declared disaster area in Illinois or bordering
2083		-	Illinois by a manufacturer or retailer that is registered
2084		-	in this State to a corporation, society, association,
2085		-	foundation, or institution that has been issued a sales
2086		-	tax exemption identification number by the Department that
2087		-	assists victims of the disaster who reside within the
2088		-	declared disaster area.
2089		-	(31) Beginning with taxable years ending on or after
2090		-	December 31, 1995 and ending with taxable years ending on
2091		-	or before December 31, 2004, personal property that is
2092		-	used in the performance of infrastructure repairs in this
2093		-	State, including but not limited to municipal roads and
2094		-	streets, access roads, bridges, sidewalks, waste disposal
2095		-	systems, water and sewer line extensions, water
2096		-	distribution and purification facilities, storm water
2097		-
2098		-
2099		-	drainage and retention facilities, and sewage treatment
2100		-	facilities, resulting from a State or federally declared
2101		-	disaster in Illinois or bordering Illinois when such
2102		-	repairs are initiated on facilities located in the
2103		-	declared disaster area within 6 months after the disaster.
2104		-	(32) Beginning July 1, 1999, game or game birds sold
2105		-	at a "game breeding and hunting preserve area" as that
2106		-	term is used in the Wildlife Code. This paragraph is
2107		-	exempt from the provisions of Section 2-70.
2108		-	(33) A motor vehicle, as that term is defined in
2109		-	Section 1-146 of the Illinois Vehicle Code, that is
2110		-	donated to a corporation, limited liability company,
2111		-	society, association, foundation, or institution that is
2112		-	determined by the Department to be organized and operated
2113		-	exclusively for educational purposes. For purposes of this
2114		-	exemption, "a corporation, limited liability company,
2115		-	society, association, foundation, or institution organized
2116		-	and operated exclusively for educational purposes" means
2117		-	all tax-supported public schools, private schools that
2118		-	offer systematic instruction in useful branches of
2119		-	learning by methods common to public schools and that
2120		-	compare favorably in their scope and intensity with the
2121		-	course of study presented in tax-supported schools, and
2122		-	vocational or technical schools or institutes organized
2123		-	and operated exclusively to provide a course of study of
2124		-	not less than 6 weeks duration and designed to prepare
2125		-
2126		-
2127		-	individuals to follow a trade or to pursue a manual,
2128		-	technical, mechanical, industrial, business, or commercial
2129		-	occupation.
2130		-	(34) Beginning January 1, 2000, personal property,
2131		-	including food, purchased through fundraising events for
2132		-	the benefit of a public or private elementary or secondary
2133		-	school, a group of those schools, or one or more school
2134		-	districts if the events are sponsored by an entity
2135		-	recognized by the school district that consists primarily
2136		-	of volunteers and includes parents and teachers of the
2137		-	school children. This paragraph does not apply to
2138		-	fundraising events (i) for the benefit of private home
2139		-	instruction or (ii) for which the fundraising entity
2140		-	purchases the personal property sold at the events from
2141		-	another individual or entity that sold the property for
2142		-	the purpose of resale by the fundraising entity and that
2143		-	profits from the sale to the fundraising entity. This
2144		-	paragraph is exempt from the provisions of Section 2-70.
2145		-	(35) Beginning January 1, 2000 and through December
2146		-	31, 2001, new or used automatic vending machines that
2147		-	prepare and serve hot food and beverages, including
2148		-	coffee, soup, and other items, and replacement parts for
2149		-	these machines. Beginning January 1, 2002 and through June
2150		-	30, 2003, machines and parts for machines used in
2151		-	commercial, coin-operated amusement and vending business
2152		-	if a use or occupation tax is paid on the gross receipts
2153		-
2154		-
2155		-	derived from the use of the commercial, coin-operated
2156		-	amusement and vending machines. This paragraph is exempt
2157		-	from the provisions of Section 2-70.
2158		-	(35-5) Beginning August 23, 2001 and through June 30,
2159		-	2016, food for human consumption that is to be consumed
2160		-	off the premises where it is sold (other than alcoholic
2161		-	beverages, soft drinks, and food that has been prepared
2162		-	for immediate consumption) and prescription and
2163		-	nonprescription medicines, drugs, medical appliances, and
2164		-	insulin, urine testing materials, syringes, and needles
2165		-	used by diabetics, for human use, when purchased for use
2166		-	by a person receiving medical assistance under Article V
2167		-	of the Illinois Public Aid Code who resides in a licensed
2168		-	long-term care facility, as defined in the Nursing Home
2169		-	Care Act, or a licensed facility as defined in the ID/DD
2170		-	Community Care Act, the MC/DD Act, or the Specialized
2171		-	Mental Health Rehabilitation Act of 2013.
2172		-	(36) Beginning August 2, 2001, computers and
2173		-	communications equipment utilized for any hospital purpose
2174		-	and equipment used in the diagnosis, analysis, or
2175		-	treatment of hospital patients sold to a lessor who leases
2176		-	the equipment, under a lease of one year or longer
2177		-	executed or in effect at the time of the purchase, to a
2178		-	hospital that has been issued an active tax exemption
2179		-	identification number by the Department under Section 1g
2180		-	of this Act. This paragraph is exempt from the provisions
2181		-
2182		-
2183		-	of Section 2-70.
2184		-	(37) Beginning August 2, 2001, personal property sold
2185		-	to a lessor who leases the property, under a lease of one
2186		-	year or longer executed or in effect at the time of the
2187		-	purchase, to a governmental body that has been issued an
2188		-	active tax exemption identification number by the
2189		-	Department under Section 1g of this Act. This paragraph is
2190		-	exempt from the provisions of Section 2-70.
2191		-	(38) Beginning on January 1, 2002 and through June 30,
2192		-	2016, tangible personal property purchased from an
2193		-	Illinois retailer by a taxpayer engaged in centralized
2194		-	purchasing activities in Illinois who will, upon receipt
2195		-	of the property in Illinois, temporarily store the
2196		-	property in Illinois (i) for the purpose of subsequently
2197		-	transporting it outside this State for use or consumption
2198		-	thereafter solely outside this State or (ii) for the
2199		-	purpose of being processed, fabricated, or manufactured
2200		-	into, attached to, or incorporated into other tangible
2201		-	personal property to be transported outside this State and
2202		-	thereafter used or consumed solely outside this State. The
2203		-	Director of Revenue shall, pursuant to rules adopted in
2204		-	accordance with the Illinois Administrative Procedure Act,
2205		-	issue a permit to any taxpayer in good standing with the
2206		-	Department who is eligible for the exemption under this
2207		-	paragraph (38). The permit issued under this paragraph
2208		-	(38) shall authorize the holder, to the extent and in the
2209		-
2210		-
2211		-	manner specified in the rules adopted under this Act, to
2212		-	purchase tangible personal property from a retailer exempt
2213		-	from the taxes imposed by this Act. Taxpayers shall
2214		-	maintain all necessary books and records to substantiate
2215		-	the use and consumption of all such tangible personal
2216		-	property outside of the State of Illinois.
2217		-	(39) Beginning January 1, 2008, tangible personal
2218		-	property used in the construction or maintenance of a
2219		-	community water supply, as defined under Section 3.145 of
2220		-	the Environmental Protection Act, that is operated by a
2221		-	not-for-profit corporation that holds a valid water supply
2222		-	permit issued under Title IV of the Environmental
2223		-	Protection Act. This paragraph is exempt from the
2224		-	provisions of Section 2-70.
2225		-	(40) Beginning January 1, 2010 and continuing through
2226		-	December 31, 2024, materials, parts, equipment,
2227		-	components, and furnishings incorporated into or upon an
2228		-	aircraft as part of the modification, refurbishment,
2229		-	completion, replacement, repair, or maintenance of the
2230		-	aircraft. This exemption includes consumable supplies used
2231		-	in the modification, refurbishment, completion,
2232		-	replacement, repair, and maintenance of aircraft, but
2233		-	excludes any materials, parts, equipment, components, and
2234		-	consumable supplies used in the modification, replacement,
2235		-	repair, and maintenance of aircraft engines or power
2236		-	plants, whether such engines or power plants are installed
2237		-
2238		-
2239		-	or uninstalled upon any such aircraft. "Consumable
2240		-	supplies" include, but are not limited to, adhesive, tape,
2241		-	sandpaper, general purpose lubricants, cleaning solution,
2242		-	latex gloves, and protective films. This exemption applies
2243		-	only to the sale of qualifying tangible personal property
2244		-	to persons who modify, refurbish, complete, replace, or
2245		-	maintain an aircraft and who (i) hold an Air Agency
2246		-	Certificate and are empowered to operate an approved
2247		-	repair station by the Federal Aviation Administration,
2248		-	(ii) have a Class IV Rating, and (iii) conduct operations
2249		-	in accordance with Part 145 of the Federal Aviation
2250		-	Regulations. The exemption does not include aircraft
2251		-	operated by a commercial air carrier providing scheduled
2252		-	passenger air service pursuant to authority issued under
2253		-	Part 121 or Part 129 of the Federal Aviation Regulations.
2254		-	The changes made to this paragraph (40) by Public Act
2255		-	98-534 are declarative of existing law. It is the intent
2256		-	of the General Assembly that the exemption under this
2257		-	paragraph (40) applies continuously from January 1, 2010
2258		-	through December 31, 2024; however, no claim for credit or
2259		-	refund is allowed for taxes paid as a result of the
2260		-	disallowance of this exemption on or after January 1, 2015
2261		-	and prior to February 5, 2020 (the effective date of
2262		-	Public Act 101-629) this amendatory Act of the 101st
2263		-	General Assembly.
2264		-	(41) Tangible personal property sold to a
2265		-
2266		-
2267		-	public-facilities corporation, as described in Section
2268		-	11-65-10 of the Illinois Municipal Code, for purposes of
2269		-	constructing or furnishing a municipal convention hall,
2270		-	but only if the legal title to the municipal convention
2271		-	hall is transferred to the municipality without any
2272		-	further consideration by or on behalf of the municipality
2273		-	at the time of the completion of the municipal convention
2274		-	hall or upon the retirement or redemption of any bonds or
2275		-	other debt instruments issued by the public-facilities
2276		-	corporation in connection with the development of the
2277		-	municipal convention hall. This exemption includes
2278		-	existing public-facilities corporations as provided in
2279		-	Section 11-65-25 of the Illinois Municipal Code. This
2280		-	paragraph is exempt from the provisions of Section 2-70.
2281		-	(42) Beginning January 1, 2017 and through December
2282		-	31, 2026, menstrual pads, tampons, and menstrual cups.
2283		-	(43) Merchandise that is subject to the Rental
2284		-	Purchase Agreement Occupation and Use Tax. The purchaser
2285		-	must certify that the item is purchased to be rented
2286		-	subject to a rental purchase agreement, as defined in the
2287		-	Rental Purchase Agreement Act, and provide proof of
2288		-	registration under the Rental Purchase Agreement
2289		-	Occupation and Use Tax Act. This paragraph is exempt from
2290		-	the provisions of Section 2-70.
2291		-	(44) Qualified tangible personal property used in the
2292		-	construction or operation of a data center that has been
2293		-
2294		-
2295		-	granted a certificate of exemption by the Department of
2296		-	Commerce and Economic Opportunity, whether that tangible
2297		-	personal property is purchased by the owner, operator, or
2298		-	tenant of the data center or by a contractor or
2299		-	subcontractor of the owner, operator, or tenant. Data
2300		-	centers that would have qualified for a certificate of
2301		-	exemption prior to January 1, 2020 had Public Act 101-31
2302		-	this amendatory Act of the 101st General Assembly been in
2303		-	effect, may apply for and obtain an exemption for
2304		-	subsequent purchases of computer equipment or enabling
2305		-	software purchased or leased to upgrade, supplement, or
2306		-	replace computer equipment or enabling software purchased
2307		-	or leased in the original investment that would have
2308		-	qualified.
2309		-	The Department of Commerce and Economic Opportunity
2310		-	shall grant a certificate of exemption under this item
2311		-	(44) to qualified data centers as defined by Section
2312		-	605-1025 of the Department of Commerce and Economic
2313		-	Opportunity Law of the Civil Administrative Code of
2314		-	Illinois.
2315		-	For the purposes of this item (44):
2316		-	"Data center" means a building or a series of
2317		-	buildings rehabilitated or constructed to house
2318		-	working servers in one physical location or multiple
2319		-	sites within the State of Illinois.
2320		-	"Qualified tangible personal property" means:
2321		-
2322		-
2323		-	electrical systems and equipment; climate control and
2324		-	chilling equipment and systems; mechanical systems and
2325		-	equipment; monitoring and secure systems; emergency
2326		-	generators; hardware; computers; servers; data storage
2327		-	devices; network connectivity equipment; racks;
2328		-	cabinets; telecommunications cabling infrastructure;
2329		-	raised floor systems; peripheral components or
2330		-	systems; software; mechanical, electrical, or plumbing
2331		-	systems; battery systems; cooling systems and towers;
2332		-	temperature control systems; other cabling; and other
2333		-	data center infrastructure equipment and systems
2334		-	necessary to operate qualified tangible personal
2335		-	property, including fixtures; and component parts of
2336		-	any of the foregoing, including installation,
2337		-	maintenance, repair, refurbishment, and replacement of
2338		-	qualified tangible personal property to generate,
2339		-	transform, transmit, distribute, or manage electricity
2340		-	necessary to operate qualified tangible personal
2341		-	property; and all other tangible personal property
2342		-	that is essential to the operations of a computer data
2343		-	center. The term "qualified tangible personal
2344		-	property" also includes building materials physically
2345		-	incorporated into the qualifying data center. To
2346		-	document the exemption allowed under this Section, the
2347		-	retailer must obtain from the purchaser a copy of the
2348		-	certificate of eligibility issued by the Department of
2349		-
2350		-
2351		-	Commerce and Economic Opportunity.
2352		-	This item (44) is exempt from the provisions of
2353		-	Section 2-70.
2354		-	(45) Beginning January 1, 2020 and through December
2355		-	31, 2020, sales of tangible personal property made by a
2356		-	marketplace seller over a marketplace for which tax is due
2357		-	under this Act but for which use tax has been collected and
2358		-	remitted to the Department by a marketplace facilitator
2359		-	under Section 2d of the Use Tax Act are exempt from tax
2360		-	under this Act. A marketplace seller claiming this
2361		-	exemption shall maintain books and records demonstrating
2362		-	that the use tax on such sales has been collected and
2363		-	remitted by a marketplace facilitator. Marketplace sellers
2364		-	that have properly remitted tax under this Act on such
2365		-	sales may file a claim for credit as provided in Section 6
2366		-	of this Act. No claim is allowed, however, for such taxes
2367		-	for which a credit or refund has been issued to the
2368		-	marketplace facilitator under the Use Tax Act, or for
2369		-	which the marketplace facilitator has filed a claim for
2370		-	credit or refund under the Use Tax Act.
2371		-	(46) Beginning July 1, 2022, breast pumps, breast pump
2372		-	collection and storage supplies, and breast pump kits.
2373		-	This item (46) is exempt from the provisions of Section
2374		-	2-70. As used in this item (46):
2375		-	"Breast pump" means an electrically controlled or
2376		-	manually controlled pump device designed or marketed to be
2377		-
2378		-
2379		-	used to express milk from a human breast during lactation,
2380		-	including the pump device and any battery, AC adapter, or
2381		-	other power supply unit that is used to power the pump
2382		-	device and is packaged and sold with the pump device at the
2383		-	time of sale.
2384		-	"Breast pump collection and storage supplies" means
2385		-	items of tangible personal property designed or marketed
2386		-	to be used in conjunction with a breast pump to collect
2387		-	milk expressed from a human breast and to store collected
2388		-	milk until it is ready for consumption.
2389		-	"Breast pump collection and storage supplies"
2390		-	includes, but is not limited to: breast shields and breast
2391		-	shield connectors; breast pump tubes and tubing adapters;
2392		-	breast pump valves and membranes; backflow protectors and
2393		-	backflow protector adaptors; bottles and bottle caps
2394		-	specific to the operation of the breast pump; and breast
2395		-	milk storage bags.
2396		-	"Breast pump collection and storage supplies" does not
2397		-	include: (1) bottles and bottle caps not specific to the
2398		-	operation of the breast pump; (2) breast pump travel bags
2399		-	and other similar carrying accessories, including ice
2400		-	packs, labels, and other similar products; (3) breast pump
2401		-	cleaning supplies; (4) nursing bras, bra pads, breast
2402		-	shells, and other similar products; and (5) creams,
2403		-	ointments, and other similar products that relieve
2404		-	breastfeeding-related symptoms or conditions of the
2405		-
2406		-
2407		-	breasts or nipples, unless sold as part of a breast pump
2408		-	kit that is pre-packaged by the breast pump manufacturer
2409		-	or distributor.
2410		-	"Breast pump kit" means a kit that: (1) contains no
2411		-	more than a breast pump, breast pump collection and
2412		-	storage supplies, a rechargeable battery for operating the
2413		-	breast pump, a breastmilk cooler, bottle stands, ice
2414		-	packs, and a breast pump carrying case; and (2) is
2415		-	pre-packaged as a breast pump kit by the breast pump
2416		-	manufacturer or distributor.
2417		-	(47) (46) Tangible personal property sold by or on
2418		-	behalf of the State Treasurer pursuant to the Revised
2419		-	Uniform Unclaimed Property Act. This item (47) (46) is
2420		-	exempt from the provisions of Section 2-70.
2421		-	(48) Beginning on January 1, 2024, tangible personal
2422		-	property purchased by an active duty member of the armed
2423		-	forces of the United States who presents valid military
2424		-	identification and purchases the property using a form of
2425		-	payment where the federal government is the payor. The
2426		-	member of the armed forces must complete, at the point of
2427		-	sale, a form prescribed by the Department of Revenue
2428		-	documenting that the transaction is eligible for the
2429		-	exemption under this paragraph. Retailers must keep the
2430		-	form as documentation of the exemption in their records
2431		-	for a period of not less than 6 years. "Armed forces of the
2432		-	United States" means the United States Army, Navy, Air
2433		-
2434		-
2435		-	Force, Marine Corps, or Coast Guard. This paragraph is
2436		-	exempt from the provisions of Section 2-70.
2437		-	(Source: P.A. 101-31, eff. 6-28-19; 101-81, eff. 7-12-19;
2438		-	101-629, eff. 2-5-20; 102-16, eff. 6-17-21; 102-634, eff.
2439		-	8-27-21; 102-700, Article 70, Section 70-20, eff. 4-19-22;
2440		-	102-700, Article 75, Section 75-20, eff. 4-19-22; 102-813,
2441		-	eff. 5-13-22; 102-1026, eff. 5-27-22; revised 8-15-22.)
	32	+	SB1705 Enrolled- 2 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 2 - LRB103 00134 HLH 45138 b
	33	+	SB1705 Enrolled - 2 - LRB103 00134 HLH 45138 b
	34	+	1 support of arts or cultural programming, activities, or
	35	+	2 services. These organizations include, but are not limited to,
	36	+	3 music and dramatic arts organizations such as symphony
	37	+	4 orchestras and theatrical groups, arts and cultural service
	38	+	5 organizations, local arts councils, visual arts organizations,
	39	+	6 and media arts organizations. On and after July 1, 2001 (the
	40	+	7 effective date of Public Act 92-35), however, an entity
	41	+	8 otherwise eligible for this exemption shall not make tax-free
	42	+	9 purchases unless it has an active identification number issued
	43	+	10 by the Department.
	44	+	11 (4) Except as otherwise provided in this Act, personal
	45	+	12 Personal property purchased by a governmental body, by a
	46	+	13 corporation, society, association, foundation, or institution
	47	+	14 organized and operated exclusively for charitable, religious,
	48	+	15 or educational purposes, or by a not-for-profit corporation,
	49	+	16 society, association, foundation, institution, or organization
	50	+	17 that has no compensated officers or employees and that is
	51	+	18 organized and operated primarily for the recreation of persons
	52	+	19 55 years of age or older. A limited liability company may
	53	+	20 qualify for the exemption under this paragraph only if the
	54	+	21 limited liability company is organized and operated
	55	+	22 exclusively for educational purposes. On and after July 1,
	56	+	23 1987, however, no entity otherwise eligible for this exemption
	57	+	24 shall make tax-free purchases unless it has an active
	58	+	25 exemption identification number issued by the Department.
	59	+	26 (5) Until July 1, 2003, a passenger car that is a
	60	+
	61	+
	62	+
	63	+
	64	+
	65	+	SB1705 Enrolled - 2 - LRB103 00134 HLH 45138 b
	66	+
	67	+
	68	+	SB1705 Enrolled- 3 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 3 - LRB103 00134 HLH 45138 b
	69	+	SB1705 Enrolled - 3 - LRB103 00134 HLH 45138 b
	70	+	1 replacement vehicle to the extent that the purchase price of
	71	+	2 the car is subject to the Replacement Vehicle Tax.
	72	+	3 (6) Until July 1, 2003 and beginning again on September 1,
	73	+	4 2004 through August 30, 2014, graphic arts machinery and
	74	+	5 equipment, including repair and replacement parts, both new
	75	+	6 and used, and including that manufactured on special order,
	76	+	7 certified by the purchaser to be used primarily for graphic
	77	+	8 arts production, and including machinery and equipment
	78	+	9 purchased for lease. Equipment includes chemicals or chemicals
	79	+	10 acting as catalysts but only if the chemicals or chemicals
	80	+	11 acting as catalysts effect a direct and immediate change upon
	81	+	12 a graphic arts product. Beginning on July 1, 2017, graphic
	82	+	13 arts machinery and equipment is included in the manufacturing
	83	+	14 and assembling machinery and equipment exemption under
	84	+	15 paragraph (18).
	85	+	16 (7) Farm chemicals.
	86	+	17 (8) Legal tender, currency, medallions, or gold or silver
	87	+	18 coinage issued by the State of Illinois, the government of the
	88	+	19 United States of America, or the government of any foreign
	89	+	20 country, and bullion.
	90	+	21 (9) Personal property purchased from a teacher-sponsored
	91	+	22 student organization affiliated with an elementary or
	92	+	23 secondary school located in Illinois.
	93	+	24 (10) A motor vehicle that is used for automobile renting,
	94	+	25 as defined in the Automobile Renting Occupation and Use Tax
	95	+	26 Act.
	96	+
	97	+
	98	+
	99	+
	100	+
	101	+	SB1705 Enrolled - 3 - LRB103 00134 HLH 45138 b
	102	+
	103	+
	104	+	SB1705 Enrolled- 4 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 4 - LRB103 00134 HLH 45138 b
	105	+	SB1705 Enrolled - 4 - LRB103 00134 HLH 45138 b
	106	+	1 (11) Farm machinery and equipment, both new and used,
	107	+	2 including that manufactured on special order, certified by the
	108	+	3 purchaser to be used primarily for production agriculture or
	109	+	4 State or federal agricultural programs, including individual
	110	+	5 replacement parts for the machinery and equipment, including
	111	+	6 machinery and equipment purchased for lease, and including
	112	+	7 implements of husbandry defined in Section 1-130 of the
	113	+	8 Illinois Vehicle Code, farm machinery and agricultural
	114	+	9 chemical and fertilizer spreaders, and nurse wagons required
	115	+	10 to be registered under Section 3-809 of the Illinois Vehicle
	116	+	11 Code, but excluding other motor vehicles required to be
	117	+	12 registered under the Illinois Vehicle Code. Horticultural
	118	+	13 polyhouses or hoop houses used for propagating, growing, or
	119	+	14 overwintering plants shall be considered farm machinery and
	120	+	15 equipment under this item (11). Agricultural chemical tender
	121	+	16 tanks and dry boxes shall include units sold separately from a
	122	+	17 motor vehicle required to be licensed and units sold mounted
	123	+	18 on a motor vehicle required to be licensed if the selling price
	124	+	19 of the tender is separately stated.
	125	+	20 Farm machinery and equipment shall include precision
	126	+	21 farming equipment that is installed or purchased to be
	127	+	22 installed on farm machinery and equipment including, but not
	128	+	23 limited to, tractors, harvesters, sprayers, planters, seeders,
	129	+	24 or spreaders. Precision farming equipment includes, but is not
	130	+	25 limited to, soil testing sensors, computers, monitors,
	131	+	26 software, global positioning and mapping systems, and other
	132	+
	133	+
	134	+
	135	+
	136	+
	137	+	SB1705 Enrolled - 4 - LRB103 00134 HLH 45138 b
	138	+
	139	+
	140	+	SB1705 Enrolled- 5 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 5 - LRB103 00134 HLH 45138 b
	141	+	SB1705 Enrolled - 5 - LRB103 00134 HLH 45138 b
	142	+	1 such equipment.
	143	+	2 Farm machinery and equipment also includes computers,
	144	+	3 sensors, software, and related equipment used primarily in the
	145	+	4 computer-assisted operation of production agriculture
	146	+	5 facilities, equipment, and activities such as, but not limited
	147	+	6 to, the collection, monitoring, and correlation of animal and
	148	+	7 crop data for the purpose of formulating animal diets and
	149	+	8 agricultural chemicals. This item (11) is exempt from the
	150	+	9 provisions of Section 3-90.
	151	+	10 (12) Until June 30, 2013, fuel and petroleum products sold
	152	+	11 to or used by an air common carrier, certified by the carrier
	153	+	12 to be used for consumption, shipment, or storage in the
	154	+	13 conduct of its business as an air common carrier, for a flight
	155	+	14 destined for or returning from a location or locations outside
	156	+	15 the United States without regard to previous or subsequent
	157	+	16 domestic stopovers.
	158	+	17 Beginning July 1, 2013, fuel and petroleum products sold
	159	+	18 to or used by an air carrier, certified by the carrier to be
	160	+	19 used for consumption, shipment, or storage in the conduct of
	161	+	20 its business as an air common carrier, for a flight that (i) is
	162	+	21 engaged in foreign trade or is engaged in trade between the
	163	+	22 United States and any of its possessions and (ii) transports
	164	+	23 at least one individual or package for hire from the city of
	165	+	24 origination to the city of final destination on the same
	166	+	25 aircraft, without regard to a change in the flight number of
	167	+	26 that aircraft.
	168	+
	169	+
	170	+
	171	+
	172	+
	173	+	SB1705 Enrolled - 5 - LRB103 00134 HLH 45138 b
	174	+
	175	+
	176	+	SB1705 Enrolled- 6 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 6 - LRB103 00134 HLH 45138 b
	177	+	SB1705 Enrolled - 6 - LRB103 00134 HLH 45138 b
	178	+	1 (13) Proceeds of mandatory service charges separately
	179	+	2 stated on customers' bills for the purchase and consumption of
	180	+	3 food and beverages purchased at retail from a retailer, to the
	181	+	4 extent that the proceeds of the service charge are in fact
	182	+	5 turned over as tips or as a substitute for tips to the
	183	+	6 employees who participate directly in preparing, serving,
	184	+	7 hosting or cleaning up the food or beverage function with
	185	+	8 respect to which the service charge is imposed.
	186	+	9 (14) Until July 1, 2003, oil field exploration, drilling,
	187	+	10 and production equipment, including (i) rigs and parts of
	188	+	11 rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)
	189	+	12 pipe and tubular goods, including casing and drill strings,
	190	+	13 (iii) pumps and pump-jack units, (iv) storage tanks and flow
	191	+	14 lines, (v) any individual replacement part for oil field
	192	+	15 exploration, drilling, and production equipment, and (vi)
	193	+	16 machinery and equipment purchased for lease; but excluding
	194	+	17 motor vehicles required to be registered under the Illinois
	195	+	18 Vehicle Code.
	196	+	19 (15) Photoprocessing machinery and equipment, including
	197	+	20 repair and replacement parts, both new and used, including
	198	+	21 that manufactured on special order, certified by the purchaser
	199	+	22 to be used primarily for photoprocessing, and including
	200	+	23 photoprocessing machinery and equipment purchased for lease.
	201	+	24 (16) Until July 1, 2028, coal and aggregate exploration,
	202	+	25 mining, off-highway hauling, processing, maintenance, and
	203	+	26 reclamation equipment, including replacement parts and
	204	+
	205	+
	206	+
	207	+
	208	+
	209	+	SB1705 Enrolled - 6 - LRB103 00134 HLH 45138 b
	210	+
	211	+
	212	+	SB1705 Enrolled- 7 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 7 - LRB103 00134 HLH 45138 b
	213	+	SB1705 Enrolled - 7 - LRB103 00134 HLH 45138 b
	214	+	1 equipment, and including equipment purchased for lease, but
	215	+	2 excluding motor vehicles required to be registered under the
	216	+	3 Illinois Vehicle Code. The changes made to this Section by
	217	+	4 Public Act 97-767 apply on and after July 1, 2003, but no claim
	218	+	5 for credit or refund is allowed on or after August 16, 2013
	219	+	6 (the effective date of Public Act 98-456) for such taxes paid
	220	+	7 during the period beginning July 1, 2003 and ending on August
	221	+	8 16, 2013 (the effective date of Public Act 98-456).
	222	+	9 (17) Until July 1, 2003, distillation machinery and
	223	+	10 equipment, sold as a unit or kit, assembled or installed by the
	224	+	11 retailer, certified by the user to be used only for the
	225	+	12 production of ethyl alcohol that will be used for consumption
	226	+	13 as motor fuel or as a component of motor fuel for the personal
	227	+	14 use of the user, and not subject to sale or resale.
	228	+	15 (18) Manufacturing and assembling machinery and equipment
	229	+	16 used primarily in the process of manufacturing or assembling
	230	+	17 tangible personal property for wholesale or retail sale or
	231	+	18 lease, whether that sale or lease is made directly by the
	232	+	19 manufacturer or by some other person, whether the materials
	233	+	20 used in the process are owned by the manufacturer or some other
	234	+	21 person, or whether that sale or lease is made apart from or as
	235	+	22 an incident to the seller's engaging in the service occupation
	236	+	23 of producing machines, tools, dies, jigs, patterns, gauges, or
	237	+	24 other similar items of no commercial value on special order
	238	+	25 for a particular purchaser. The exemption provided by this
	239	+	26 paragraph (18) includes production related tangible personal
	240	+
	241	+
	242	+
	243	+
	244	+
	245	+	SB1705 Enrolled - 7 - LRB103 00134 HLH 45138 b
	246	+
	247	+
	248	+	SB1705 Enrolled- 8 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 8 - LRB103 00134 HLH 45138 b
	249	+	SB1705 Enrolled - 8 - LRB103 00134 HLH 45138 b
	250	+	1 property, as defined in Section 3-50, purchased on or after
	251	+	2 July 1, 2019. The exemption provided by this paragraph (18)
	252	+	3 does not include machinery and equipment used in (i) the
	253	+	4 generation of electricity for wholesale or retail sale; (ii)
	254	+	5 the generation or treatment of natural or artificial gas for
	255	+	6 wholesale or retail sale that is delivered to customers
	256	+	7 through pipes, pipelines, or mains; or (iii) the treatment of
	257	+	8 water for wholesale or retail sale that is delivered to
	258	+	9 customers through pipes, pipelines, or mains. The provisions
	259	+	10 of Public Act 98-583 are declaratory of existing law as to the
	260	+	11 meaning and scope of this exemption. Beginning on July 1,
	261	+	12 2017, the exemption provided by this paragraph (18) includes,
	262	+	13 but is not limited to, graphic arts machinery and equipment,
	263	+	14 as defined in paragraph (6) of this Section.
	264	+	15 (19) Personal property delivered to a purchaser or
	265	+	16 purchaser's donee inside Illinois when the purchase order for
	266	+	17 that personal property was received by a florist located
	267	+	18 outside Illinois who has a florist located inside Illinois
	268	+	19 deliver the personal property.
	269	+	20 (20) Semen used for artificial insemination of livestock
	270	+	21 for direct agricultural production.
	271	+	22 (21) Horses, or interests in horses, registered with and
	272	+	23 meeting the requirements of any of the Arabian Horse Club
	273	+	24 Registry of America, Appaloosa Horse Club, American Quarter
	274	+	25 Horse Association, United States Trotting Association, or
	275	+	26 Jockey Club, as appropriate, used for purposes of breeding or
	276	+
	277	+
	278	+
	279	+
	280	+
	281	+	SB1705 Enrolled - 8 - LRB103 00134 HLH 45138 b
	282	+
	283	+
	284	+	SB1705 Enrolled- 9 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 9 - LRB103 00134 HLH 45138 b
	285	+	SB1705 Enrolled - 9 - LRB103 00134 HLH 45138 b
	286	+	1 racing for prizes. This item (21) is exempt from the
	287	+	2 provisions of Section 3-90, and the exemption provided for
	288	+	3 under this item (21) applies for all periods beginning May 30,
	289	+	4 1995, but no claim for credit or refund is allowed on or after
	290	+	5 January 1, 2008 for such taxes paid during the period
	291	+	6 beginning May 30, 2000 and ending on January 1, 2008.
	292	+	7 (22) Computers and communications equipment utilized for
	293	+	8 any hospital purpose and equipment used in the diagnosis,
	294	+	9 analysis, or treatment of hospital patients purchased by a
	295	+	10 lessor who leases the equipment, under a lease of one year or
	296	+	11 longer executed or in effect at the time the lessor would
	297	+	12 otherwise be subject to the tax imposed by this Act, to a
	298	+	13 hospital that has been issued an active tax exemption
	299	+	14 identification number by the Department under Section 1g of
	300	+	15 the Retailers' Occupation Tax Act. If the equipment is leased
	301	+	16 in a manner that does not qualify for this exemption or is used
	302	+	17 in any other non-exempt manner, the lessor shall be liable for
	303	+	18 the tax imposed under this Act or the Service Use Tax Act, as
	304	+	19 the case may be, based on the fair market value of the property
	305	+	20 at the time the non-qualifying use occurs. No lessor shall
	306	+	21 collect or attempt to collect an amount (however designated)
	307	+	22 that purports to reimburse that lessor for the tax imposed by
	308	+	23 this Act or the Service Use Tax Act, as the case may be, if the
	309	+	24 tax has not been paid by the lessor. If a lessor improperly
	310	+	25 collects any such amount from the lessee, the lessee shall
	311	+	26 have a legal right to claim a refund of that amount from the
	312	+
	313	+
	314	+
	315	+
	316	+
	317	+	SB1705 Enrolled - 9 - LRB103 00134 HLH 45138 b
	318	+
	319	+
	320	+	SB1705 Enrolled- 10 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 10 - LRB103 00134 HLH 45138 b
	321	+	SB1705 Enrolled - 10 - LRB103 00134 HLH 45138 b
	322	+	1 lessor. If, however, that amount is not refunded to the lessee
	323	+	2 for any reason, the lessor is liable to pay that amount to the
	324	+	3 Department.
	325	+	4 (23) Personal property purchased by a lessor who leases
	326	+	5 the property, under a lease of one year or longer executed or
	327	+	6 in effect at the time the lessor would otherwise be subject to
	328	+	7 the tax imposed by this Act, to a governmental body that has
	329	+	8 been issued an active sales tax exemption identification
	330	+	9 number by the Department under Section 1g of the Retailers'
	331	+	10 Occupation Tax Act. If the property is leased in a manner that
	332	+	11 does not qualify for this exemption or used in any other
	333	+	12 non-exempt manner, the lessor shall be liable for the tax
	334	+	13 imposed under this Act or the Service Use Tax Act, as the case
	335	+	14 may be, based on the fair market value of the property at the
	336	+	15 time the non-qualifying use occurs. No lessor shall collect or
	337	+	16 attempt to collect an amount (however designated) that
	338	+	17 purports to reimburse that lessor for the tax imposed by this
	339	+	18 Act or the Service Use Tax Act, as the case may be, if the tax
	340	+	19 has not been paid by the lessor. If a lessor improperly
	341	+	20 collects any such amount from the lessee, the lessee shall
	342	+	21 have a legal right to claim a refund of that amount from the
	343	+	22 lessor. If, however, that amount is not refunded to the lessee
	344	+	23 for any reason, the lessor is liable to pay that amount to the
	345	+	24 Department.
	346	+	25 (24) Beginning with taxable years ending on or after
	347	+	26 December 31, 1995 and ending with taxable years ending on or
	348	+
	349	+
	350	+
	351	+
	352	+
	353	+	SB1705 Enrolled - 10 - LRB103 00134 HLH 45138 b
	354	+
	355	+
	356	+	SB1705 Enrolled- 11 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 11 - LRB103 00134 HLH 45138 b
	357	+	SB1705 Enrolled - 11 - LRB103 00134 HLH 45138 b
	358	+	1 before December 31, 2004, personal property that is donated
	359	+	2 for disaster relief to be used in a State or federally declared
	360	+	3 disaster area in Illinois or bordering Illinois by a
	361	+	4 manufacturer or retailer that is registered in this State to a
	362	+	5 corporation, society, association, foundation, or institution
	363	+	6 that has been issued a sales tax exemption identification
	364	+	7 number by the Department that assists victims of the disaster
	365	+	8 who reside within the declared disaster area.
	366	+	9 (25) Beginning with taxable years ending on or after
	367	+	10 December 31, 1995 and ending with taxable years ending on or
	368	+	11 before December 31, 2004, personal property that is used in
	369	+	12 the performance of infrastructure repairs in this State,
	370	+	13 including but not limited to municipal roads and streets,
	371	+	14 access roads, bridges, sidewalks, waste disposal systems,
	372	+	15 water and sewer line extensions, water distribution and
	373	+	16 purification facilities, storm water drainage and retention
	374	+	17 facilities, and sewage treatment facilities, resulting from a
	375	+	18 State or federally declared disaster in Illinois or bordering
	376	+	19 Illinois when such repairs are initiated on facilities located
	377	+	20 in the declared disaster area within 6 months after the
	378	+	21 disaster.
	379	+	22 (26) Beginning July 1, 1999, game or game birds purchased
	380	+	23 at a "game breeding and hunting preserve area" as that term is
	381	+	24 used in the Wildlife Code. This paragraph is exempt from the
	382	+	25 provisions of Section 3-90.
	383	+	26 (27) A motor vehicle, as that term is defined in Section
	384	+
	385	+
	386	+
	387	+
	388	+
	389	+	SB1705 Enrolled - 11 - LRB103 00134 HLH 45138 b
	390	+
	391	+
	392	+	SB1705 Enrolled- 12 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 12 - LRB103 00134 HLH 45138 b
	393	+	SB1705 Enrolled - 12 - LRB103 00134 HLH 45138 b
	394	+	1 1-146 of the Illinois Vehicle Code, that is donated to a
	395	+	2 corporation, limited liability company, society, association,
	396	+	3 foundation, or institution that is determined by the
	397	+	4 Department to be organized and operated exclusively for
	398	+	5 educational purposes. For purposes of this exemption, "a
	399	+	6 corporation, limited liability company, society, association,
	400	+	7 foundation, or institution organized and operated exclusively
	401	+	8 for educational purposes" means all tax-supported public
	402	+	9 schools, private schools that offer systematic instruction in
	403	+	10 useful branches of learning by methods common to public
	404	+	11 schools and that compare favorably in their scope and
	405	+	12 intensity with the course of study presented in tax-supported
	406	+	13 schools, and vocational or technical schools or institutes
	407	+	14 organized and operated exclusively to provide a course of
	408	+	15 study of not less than 6 weeks duration and designed to prepare
	409	+	16 individuals to follow a trade or to pursue a manual,
	410	+	17 technical, mechanical, industrial, business, or commercial
	411	+	18 occupation.
	412	+	19 (28) Beginning January 1, 2000, personal property,
	413	+	20 including food, purchased through fundraising events for the
	414	+	21 benefit of a public or private elementary or secondary school,
	415	+	22 a group of those schools, or one or more school districts if
	416	+	23 the events are sponsored by an entity recognized by the school
	417	+	24 district that consists primarily of volunteers and includes
	418	+	25 parents and teachers of the school children. This paragraph
	419	+	26 does not apply to fundraising events (i) for the benefit of
	420	+
	421	+
	422	+
	423	+
	424	+
	425	+	SB1705 Enrolled - 12 - LRB103 00134 HLH 45138 b
	426	+
	427	+
	428	+	SB1705 Enrolled- 13 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 13 - LRB103 00134 HLH 45138 b
	429	+	SB1705 Enrolled - 13 - LRB103 00134 HLH 45138 b
	430	+	1 private home instruction or (ii) for which the fundraising
	431	+	2 entity purchases the personal property sold at the events from
	432	+	3 another individual or entity that sold the property for the
	433	+	4 purpose of resale by the fundraising entity and that profits
	434	+	5 from the sale to the fundraising entity. This paragraph is
	435	+	6 exempt from the provisions of Section 3-90.
	436	+	7 (29) Beginning January 1, 2000 and through December 31,
	437	+	8 2001, new or used automatic vending machines that prepare and
	438	+	9 serve hot food and beverages, including coffee, soup, and
	439	+	10 other items, and replacement parts for these machines.
	440	+	11 Beginning January 1, 2002 and through June 30, 2003, machines
	441	+	12 and parts for machines used in commercial, coin-operated
	442	+	13 amusement and vending business if a use or occupation tax is
	443	+	14 paid on the gross receipts derived from the use of the
	444	+	15 commercial, coin-operated amusement and vending machines. This
	445	+	16 paragraph is exempt from the provisions of Section 3-90.
	446	+	17 (30) Beginning January 1, 2001 and through June 30, 2016,
	447	+	18 food for human consumption that is to be consumed off the
	448	+	19 premises where it is sold (other than alcoholic beverages,
	449	+	20 soft drinks, and food that has been prepared for immediate
	450	+	21 consumption) and prescription and nonprescription medicines,
	451	+	22 drugs, medical appliances, and insulin, urine testing
	452	+	23 materials, syringes, and needles used by diabetics, for human
	453	+	24 use, when purchased for use by a person receiving medical
	454	+	25 assistance under Article V of the Illinois Public Aid Code who
	455	+	26 resides in a licensed long-term care facility, as defined in
	456	+
	457	+
	458	+
	459	+
	460	+
	461	+	SB1705 Enrolled - 13 - LRB103 00134 HLH 45138 b
	462	+
	463	+
	464	+	SB1705 Enrolled- 14 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 14 - LRB103 00134 HLH 45138 b
	465	+	SB1705 Enrolled - 14 - LRB103 00134 HLH 45138 b
	466	+	1 the Nursing Home Care Act, or in a licensed facility as defined
	467	+	2 in the ID/DD Community Care Act, the MC/DD Act, or the
	468	+	3 Specialized Mental Health Rehabilitation Act of 2013.
	469	+	4 (31) Beginning on August 2, 2001 (the effective date of
	470	+	5 Public Act 92-227), computers and communications equipment
	471	+	6 utilized for any hospital purpose and equipment used in the
	472	+	7 diagnosis, analysis, or treatment of hospital patients
	473	+	8 purchased by a lessor who leases the equipment, under a lease
	474	+	9 of one year or longer executed or in effect at the time the
	475	+	10 lessor would otherwise be subject to the tax imposed by this
	476	+	11 Act, to a hospital that has been issued an active tax exemption
	477	+	12 identification number by the Department under Section 1g of
	478	+	13 the Retailers' Occupation Tax Act. If the equipment is leased
	479	+	14 in a manner that does not qualify for this exemption or is used
	480	+	15 in any other nonexempt manner, the lessor shall be liable for
	481	+	16 the tax imposed under this Act or the Service Use Tax Act, as
	482	+	17 the case may be, based on the fair market value of the property
	483	+	18 at the time the nonqualifying use occurs. No lessor shall
	484	+	19 collect or attempt to collect an amount (however designated)
	485	+	20 that purports to reimburse that lessor for the tax imposed by
	486	+	21 this Act or the Service Use Tax Act, as the case may be, if the
	487	+	22 tax has not been paid by the lessor. If a lessor improperly
	488	+	23 collects any such amount from the lessee, the lessee shall
	489	+	24 have a legal right to claim a refund of that amount from the
	490	+	25 lessor. If, however, that amount is not refunded to the lessee
	491	+	26 for any reason, the lessor is liable to pay that amount to the
	492	+
	493	+
	494	+
	495	+
	496	+
	497	+	SB1705 Enrolled - 14 - LRB103 00134 HLH 45138 b
	498	+
	499	+
	500	+	SB1705 Enrolled- 15 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 15 - LRB103 00134 HLH 45138 b
	501	+	SB1705 Enrolled - 15 - LRB103 00134 HLH 45138 b
	502	+	1 Department. This paragraph is exempt from the provisions of
	503	+	2 Section 3-90.
	504	+	3 (32) Beginning on August 2, 2001 (the effective date of
	505	+	4 Public Act 92-227), personal property purchased by a lessor
	506	+	5 who leases the property, under a lease of one year or longer
	507	+	6 executed or in effect at the time the lessor would otherwise be
	508	+	7 subject to the tax imposed by this Act, to a governmental body
	509	+	8 that has been issued an active sales tax exemption
	510	+	9 identification number by the Department under Section 1g of
	511	+	10 the Retailers' Occupation Tax Act. If the property is leased
	512	+	11 in a manner that does not qualify for this exemption or used in
	513	+	12 any other nonexempt manner, the lessor shall be liable for the
	514	+	13 tax imposed under this Act or the Service Use Tax Act, as the
	515	+	14 case may be, based on the fair market value of the property at
	516	+	15 the time the nonqualifying use occurs. No lessor shall collect
	517	+	16 or attempt to collect an amount (however designated) that
	518	+	17 purports to reimburse that lessor for the tax imposed by this
	519	+	18 Act or the Service Use Tax Act, as the case may be, if the tax
	520	+	19 has not been paid by the lessor. If a lessor improperly
	521	+	20 collects any such amount from the lessee, the lessee shall
	522	+	21 have a legal right to claim a refund of that amount from the
	523	+	22 lessor. If, however, that amount is not refunded to the lessee
	524	+	23 for any reason, the lessor is liable to pay that amount to the
	525	+	24 Department. This paragraph is exempt from the provisions of
	526	+	25 Section 3-90.
	527	+	26 (33) On and after July 1, 2003 and through June 30, 2004,
	528	+
	529	+
	530	+
	531	+
	532	+
	533	+	SB1705 Enrolled - 15 - LRB103 00134 HLH 45138 b
	534	+
	535	+
	536	+	SB1705 Enrolled- 16 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 16 - LRB103 00134 HLH 45138 b
	537	+	SB1705 Enrolled - 16 - LRB103 00134 HLH 45138 b
	538	+	1 the use in this State of motor vehicles of the second division
	539	+	2 with a gross vehicle weight in excess of 8,000 pounds and that
	540	+	3 are subject to the commercial distribution fee imposed under
	541	+	4 Section 3-815.1 of the Illinois Vehicle Code. Beginning on
	542	+	5 July 1, 2004 and through June 30, 2005, the use in this State
	543	+	6 of motor vehicles of the second division: (i) with a gross
	544	+	7 vehicle weight rating in excess of 8,000 pounds; (ii) that are
	545	+	8 subject to the commercial distribution fee imposed under
	546	+	9 Section 3-815.1 of the Illinois Vehicle Code; and (iii) that
	547	+	10 are primarily used for commercial purposes. Through June 30,
	548	+	11 2005, this exemption applies to repair and replacement parts
	549	+	12 added after the initial purchase of such a motor vehicle if
	550	+	13 that motor vehicle is used in a manner that would qualify for
	551	+	14 the rolling stock exemption otherwise provided for in this
	552	+	15 Act. For purposes of this paragraph, the term "used for
	553	+	16 commercial purposes" means the transportation of persons or
	554	+	17 property in furtherance of any commercial or industrial
	555	+	18 enterprise, whether for-hire or not.
	556	+	19 (34) Beginning January 1, 2008, tangible personal property
	557	+	20 used in the construction or maintenance of a community water
	558	+	21 supply, as defined under Section 3.145 of the Environmental
	559	+	22 Protection Act, that is operated by a not-for-profit
	560	+	23 corporation that holds a valid water supply permit issued
	561	+	24 under Title IV of the Environmental Protection Act. This
	562	+	25 paragraph is exempt from the provisions of Section 3-90.
	563	+	26 (35) Beginning January 1, 2010 and continuing through
	564	+
	565	+
	566	+
	567	+
	568	+
	569	+	SB1705 Enrolled - 16 - LRB103 00134 HLH 45138 b
	570	+
	571	+
	572	+	SB1705 Enrolled- 17 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 17 - LRB103 00134 HLH 45138 b
	573	+	SB1705 Enrolled - 17 - LRB103 00134 HLH 45138 b
	574	+	1 December 31, 2024, materials, parts, equipment, components,
	575	+	2 and furnishings incorporated into or upon an aircraft as part
	576	+	3 of the modification, refurbishment, completion, replacement,
	577	+	4 repair, or maintenance of the aircraft. This exemption
	578	+	5 includes consumable supplies used in the modification,
	579	+	6 refurbishment, completion, replacement, repair, and
	580	+	7 maintenance of aircraft, but excludes any materials, parts,
	581	+	8 equipment, components, and consumable supplies used in the
	582	+	9 modification, replacement, repair, and maintenance of aircraft
	583	+	10 engines or power plants, whether such engines or power plants
	584	+	11 are installed or uninstalled upon any such aircraft.
	585	+	12 "Consumable supplies" include, but are not limited to,
	586	+	13 adhesive, tape, sandpaper, general purpose lubricants,
	587	+	14 cleaning solution, latex gloves, and protective films. This
	588	+	15 exemption applies only to the use of qualifying tangible
	589	+	16 personal property by persons who modify, refurbish, complete,
	590	+	17 repair, replace, or maintain aircraft and who (i) hold an Air
	591	+	18 Agency Certificate and are empowered to operate an approved
	592	+	19 repair station by the Federal Aviation Administration, (ii)
	593	+	20 have a Class IV Rating, and (iii) conduct operations in
	594	+	21 accordance with Part 145 of the Federal Aviation Regulations.
	595	+	22 The exemption does not include aircraft operated by a
	596	+	23 commercial air carrier providing scheduled passenger air
	597	+	24 service pursuant to authority issued under Part 121 or Part
	598	+	25 129 of the Federal Aviation Regulations. The changes made to
	599	+	26 this paragraph (35) by Public Act 98-534 are declarative of
	600	+
	601	+
	602	+
	603	+
	604	+
	605	+	SB1705 Enrolled - 17 - LRB103 00134 HLH 45138 b
	606	+
	607	+
	608	+	SB1705 Enrolled- 18 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 18 - LRB103 00134 HLH 45138 b
	609	+	SB1705 Enrolled - 18 - LRB103 00134 HLH 45138 b
	610	+	1 existing law. It is the intent of the General Assembly that the
	611	+	2 exemption under this paragraph (35) applies continuously from
	612	+	3 January 1, 2010 through December 31, 2024; however, no claim
	613	+	4 for credit or refund is allowed for taxes paid as a result of
	614	+	5 the disallowance of this exemption on or after January 1, 2015
	615	+	6 and prior to February 5, 2020 (the effective date of Public Act
	616	+	7 101-629) this amendatory Act of the 101st General Assembly.
	617	+	8 (36) Tangible personal property purchased by a
	618	+	9 public-facilities corporation, as described in Section
	619	+	10 11-65-10 of the Illinois Municipal Code, for purposes of
	620	+	11 constructing or furnishing a municipal convention hall, but
	621	+	12 only if the legal title to the municipal convention hall is
	622	+	13 transferred to the municipality without any further
	623	+	14 consideration by or on behalf of the municipality at the time
	624	+	15 of the completion of the municipal convention hall or upon the
	625	+	16 retirement or redemption of any bonds or other debt
	626	+	17 instruments issued by the public-facilities corporation in
	627	+	18 connection with the development of the municipal convention
	628	+	19 hall. This exemption includes existing public-facilities
	629	+	20 corporations as provided in Section 11-65-25 of the Illinois
	630	+	21 Municipal Code. This paragraph is exempt from the provisions
	631	+	22 of Section 3-90.
	632	+	23 (37) Beginning January 1, 2017 and through December 31,
	633	+	24 2026, menstrual pads, tampons, and menstrual cups.
	634	+	25 (38) Merchandise that is subject to the Rental Purchase
	635	+	26 Agreement Occupation and Use Tax. The purchaser must certify
	636	+
	637	+
	638	+
	639	+
	640	+
	641	+	SB1705 Enrolled - 18 - LRB103 00134 HLH 45138 b
	642	+
	643	+
	644	+	SB1705 Enrolled- 19 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 19 - LRB103 00134 HLH 45138 b
	645	+	SB1705 Enrolled - 19 - LRB103 00134 HLH 45138 b
	646	+	1 that the item is purchased to be rented subject to a rental
	647	+	2 purchase agreement, as defined in the Rental Purchase
	648	+	3 Agreement Act, and provide proof of registration under the
	649	+	4 Rental Purchase Agreement Occupation and Use Tax Act. This
	650	+	5 paragraph is exempt from the provisions of Section 3-90.
	651	+	6 (39) Tangible personal property purchased by a purchaser
	652	+	7 who is exempt from the tax imposed by this Act by operation of
	653	+	8 federal law. This paragraph is exempt from the provisions of
	654	+	9 Section 3-90.
	655	+	10 (40) Qualified tangible personal property used in the
	656	+	11 construction or operation of a data center that has been
	657	+	12 granted a certificate of exemption by the Department of
	658	+	13 Commerce and Economic Opportunity, whether that tangible
	659	+	14 personal property is purchased by the owner, operator, or
	660	+	15 tenant of the data center or by a contractor or subcontractor
	661	+	16 of the owner, operator, or tenant. Data centers that would
	662	+	17 have qualified for a certificate of exemption prior to January
	663	+	18 1, 2020 had Public Act 101-31 been in effect may apply for and
	664	+	19 obtain an exemption for subsequent purchases of computer
	665	+	20 equipment or enabling software purchased or leased to upgrade,
	666	+	21 supplement, or replace computer equipment or enabling software
	667	+	22 purchased or leased in the original investment that would have
	668	+	23 qualified.
	669	+	24 The Department of Commerce and Economic Opportunity shall
	670	+	25 grant a certificate of exemption under this item (40) to
	671	+	26 qualified data centers as defined by Section 605-1025 of the
	672	+
	673	+
	674	+
	675	+
	676	+
	677	+	SB1705 Enrolled - 19 - LRB103 00134 HLH 45138 b
	678	+
	679	+
	680	+	SB1705 Enrolled- 20 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 20 - LRB103 00134 HLH 45138 b
	681	+	SB1705 Enrolled - 20 - LRB103 00134 HLH 45138 b
	682	+	1 Department of Commerce and Economic Opportunity Law of the
	683	+	2 Civil Administrative Code of Illinois.
	684	+	3 For the purposes of this item (40):
	685	+	4 "Data center" means a building or a series of
	686	+	5 buildings rehabilitated or constructed to house working
	687	+	6 servers in one physical location or multiple sites within
	688	+	7 the State of Illinois.
	689	+	8 "Qualified tangible personal property" means:
	690	+	9 electrical systems and equipment; climate control and
	691	+	10 chilling equipment and systems; mechanical systems and
	692	+	11 equipment; monitoring and secure systems; emergency
	693	+	12 generators; hardware; computers; servers; data storage
	694	+	13 devices; network connectivity equipment; racks; cabinets;
	695	+	14 telecommunications cabling infrastructure; raised floor
	696	+	15 systems; peripheral components or systems; software;
	697	+	16 mechanical, electrical, or plumbing systems; battery
	698	+	17 systems; cooling systems and towers; temperature control
	699	+	18 systems; other cabling; and other data center
	700	+	19 infrastructure equipment and systems necessary to operate
	701	+	20 qualified tangible personal property, including fixtures;
	702	+	21 and component parts of any of the foregoing, including
	703	+	22 installation, maintenance, repair, refurbishment, and
	704	+	23 replacement of qualified tangible personal property to
	705	+	24 generate, transform, transmit, distribute, or manage
	706	+	25 electricity necessary to operate qualified tangible
	707	+	26 personal property; and all other tangible personal
	708	+
	709	+
	710	+
	711	+
	712	+
	713	+	SB1705 Enrolled - 20 - LRB103 00134 HLH 45138 b
	714	+
	715	+
	716	+	SB1705 Enrolled- 21 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 21 - LRB103 00134 HLH 45138 b
	717	+	SB1705 Enrolled - 21 - LRB103 00134 HLH 45138 b
	718	+	1 property that is essential to the operations of a computer
	719	+	2 data center. The term "qualified tangible personal
	720	+	3 property" also includes building materials physically
	721	+	4 incorporated in to the qualifying data center. To document
	722	+	5 the exemption allowed under this Section, the retailer
	723	+	6 must obtain from the purchaser a copy of the certificate
	724	+	7 of eligibility issued by the Department of Commerce and
	725	+	8 Economic Opportunity.
	726	+	9 This item (40) is exempt from the provisions of Section
	727	+	10 3-90.
	728	+	11 (41) Beginning July 1, 2022, breast pumps, breast pump
	729	+	12 collection and storage supplies, and breast pump kits. This
	730	+	13 item (41) is exempt from the provisions of Section 3-90. As
	731	+	14 used in this item (41):
	732	+	15 "Breast pump" means an electrically controlled or
	733	+	16 manually controlled pump device designed or marketed to be
	734	+	17 used to express milk from a human breast during lactation,
	735	+	18 including the pump device and any battery, AC adapter, or
	736	+	19 other power supply unit that is used to power the pump
	737	+	20 device and is packaged and sold with the pump device at the
	738	+	21 time of sale.
	739	+	22 "Breast pump collection and storage supplies" means
	740	+	23 items of tangible personal property designed or marketed
	741	+	24 to be used in conjunction with a breast pump to collect
	742	+	25 milk expressed from a human breast and to store collected
	743	+	26 milk until it is ready for consumption.
	744	+
	745	+
	746	+
	747	+
	748	+
	749	+	SB1705 Enrolled - 21 - LRB103 00134 HLH 45138 b
	750	+
	751	+
	752	+	SB1705 Enrolled- 22 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 22 - LRB103 00134 HLH 45138 b
	753	+	SB1705 Enrolled - 22 - LRB103 00134 HLH 45138 b
	754	+	1 "Breast pump collection and storage supplies"
	755	+	2 includes, but is not limited to: breast shields and breast
	756	+	3 shield connectors; breast pump tubes and tubing adapters;
	757	+	4 breast pump valves and membranes; backflow protectors and
	758	+	5 backflow protector adaptors; bottles and bottle caps
	759	+	6 specific to the operation of the breast pump; and breast
	760	+	7 milk storage bags.
	761	+	8 "Breast pump collection and storage supplies" does not
	762	+	9 include: (1) bottles and bottle caps not specific to the
	763	+	10 operation of the breast pump; (2) breast pump travel bags
	764	+	11 and other similar carrying accessories, including ice
	765	+	12 packs, labels, and other similar products; (3) breast pump
	766	+	13 cleaning supplies; (4) nursing bras, bra pads, breast
	767	+	14 shells, and other similar products; and (5) creams,
	768	+	15 ointments, and other similar products that relieve
	769	+	16 breastfeeding-related symptoms or conditions of the
	770	+	17 breasts or nipples, unless sold as part of a breast pump
	771	+	18 kit that is pre-packaged by the breast pump manufacturer
	772	+	19 or distributor.
	773	+	20 "Breast pump kit" means a kit that: (1) contains no
	774	+	21 more than a breast pump, breast pump collection and
	775	+	22 storage supplies, a rechargeable battery for operating the
	776	+	23 breast pump, a breastmilk cooler, bottle stands, ice
	777	+	24 packs, and a breast pump carrying case; and (2) is
	778	+	25 pre-packaged as a breast pump kit by the breast pump
	779	+	26 manufacturer or distributor.
	780	+
	781	+
	782	+
	783	+
	784	+
	785	+	SB1705 Enrolled - 22 - LRB103 00134 HLH 45138 b
	786	+
	787	+
	788	+	SB1705 Enrolled- 23 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 23 - LRB103 00134 HLH 45138 b
	789	+	SB1705 Enrolled - 23 - LRB103 00134 HLH 45138 b
	790	+	1 (42) (41) Tangible personal property sold by or on behalf
	791	+	2 of the State Treasurer pursuant to the Revised Uniform
	792	+	3 Unclaimed Property Act. This item (42) (41) is exempt from the
	793	+	4 provisions of Section 3-90.
	794	+	5 (43) Beginning on January 1, 2024, tangible personal
	795	+	6 property purchased by an active duty member of the armed
	796	+	7 forces of the United States who presents valid military
	797	+	8 identification and purchases the property using a form of
	798	+	9 payment where the federal government is the payor. The member
	799	+	10 of the armed forces must complete, at the point of sale, a form
	800	+	11 prescribed by the Department of Revenue documenting that the
	801	+	12 transaction is eligible for the exemption under this
	802	+	13 paragraph. Retailers must keep the form as documentation of
	803	+	14 the exemption in their records for a period of not less than 6
	804	+	15 years. "Armed forces of the United States" means the United
	805	+	16 States Army, Navy, Air Force, Marine Corps, or Coast Guard.
	806	+	17 This paragraph is exempt from the provisions of Section 3-90.
	807	+	18 (Source: P.A. 101-9, eff. 6-5-19; 101-31, eff. 6-28-19;
	808	+	19 101-81, eff. 7-12-19; 101-629, eff. 2-5-20; 102-16, eff.
	809	+	20 6-17-21; 102-700, Article 70, Section 70-5, eff. 4-19-22;
	810	+	21 102-700, Article 75, Section 75-5, eff. 4-19-22; 102-1026,
	811	+	22 eff. 5-27-22; revised 8-1-22.)
	812	+	23 Section 10. The Service Use Tax Act is amended by changing
	813	+	24 Section 3-5 as follows:
	814	+
	815	+
	816	+
	817	+
	818	+
	819	+	SB1705 Enrolled - 23 - LRB103 00134 HLH 45138 b
	820	+
	821	+
	822	+	SB1705 Enrolled- 24 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 24 - LRB103 00134 HLH 45138 b
	823	+	SB1705 Enrolled - 24 - LRB103 00134 HLH 45138 b
	824	+	1 (35 ILCS 110/3-5)
	825	+	2 Sec. 3-5. Exemptions. Use of the following tangible
	826	+	3 personal property is exempt from the tax imposed by this Act:
	827	+	4 (1) Personal property purchased from a corporation,
	828	+	5 society, association, foundation, institution, or
	829	+	6 organization, other than a limited liability company, that is
	830	+	7 organized and operated as a not-for-profit service enterprise
	831	+	8 for the benefit of persons 65 years of age or older if the
	832	+	9 personal property was not purchased by the enterprise for the
	833	+	10 purpose of resale by the enterprise.
	834	+	11 (2) Personal property purchased by a non-profit Illinois
	835	+	12 county fair association for use in conducting, operating, or
	836	+	13 promoting the county fair.
	837	+	14 (3) Personal property purchased by a not-for-profit arts
	838	+	15 or cultural organization that establishes, by proof required
	839	+	16 by the Department by rule, that it has received an exemption
	840	+	17 under Section 501(c)(3) of the Internal Revenue Code and that
	841	+	18 is organized and operated primarily for the presentation or
	842	+	19 support of arts or cultural programming, activities, or
	843	+	20 services. These organizations include, but are not limited to,
	844	+	21 music and dramatic arts organizations such as symphony
	845	+	22 orchestras and theatrical groups, arts and cultural service
	846	+	23 organizations, local arts councils, visual arts organizations,
	847	+	24 and media arts organizations. On and after July 1, 2001 (the
	848	+	25 effective date of Public Act 92-35), however, an entity
	849	+	26 otherwise eligible for this exemption shall not make tax-free
	850	+
	851	+
	852	+
	853	+
	854	+
	855	+	SB1705 Enrolled - 24 - LRB103 00134 HLH 45138 b
	856	+
	857	+
	858	+	SB1705 Enrolled- 25 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 25 - LRB103 00134 HLH 45138 b
	859	+	SB1705 Enrolled - 25 - LRB103 00134 HLH 45138 b
	860	+	1 purchases unless it has an active identification number issued
	861	+	2 by the Department.
	862	+	3 (4) Legal tender, currency, medallions, or gold or silver
	863	+	4 coinage issued by the State of Illinois, the government of the
	864	+	5 United States of America, or the government of any foreign
	865	+	6 country, and bullion.
	866	+	7 (5) Until July 1, 2003 and beginning again on September 1,
	867	+	8 2004 through August 30, 2014, graphic arts machinery and
	868	+	9 equipment, including repair and replacement parts, both new
	869	+	10 and used, and including that manufactured on special order or
	870	+	11 purchased for lease, certified by the purchaser to be used
	871	+	12 primarily for graphic arts production. Equipment includes
	872	+	13 chemicals or chemicals acting as catalysts but only if the
	873	+	14 chemicals or chemicals acting as catalysts effect a direct and
	874	+	15 immediate change upon a graphic arts product. Beginning on
	875	+	16 July 1, 2017, graphic arts machinery and equipment is included
	876	+	17 in the manufacturing and assembling machinery and equipment
	877	+	18 exemption under Section 2 of this Act.
	878	+	19 (6) Personal property purchased from a teacher-sponsored
	879	+	20 student organization affiliated with an elementary or
	880	+	21 secondary school located in Illinois.
	881	+	22 (7) Farm machinery and equipment, both new and used,
	882	+	23 including that manufactured on special order, certified by the
	883	+	24 purchaser to be used primarily for production agriculture or
	884	+	25 State or federal agricultural programs, including individual
	885	+	26 replacement parts for the machinery and equipment, including
	886	+
	887	+
	888	+
	889	+
	890	+
	891	+	SB1705 Enrolled - 25 - LRB103 00134 HLH 45138 b
	892	+
	893	+
	894	+	SB1705 Enrolled- 26 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 26 - LRB103 00134 HLH 45138 b
	895	+	SB1705 Enrolled - 26 - LRB103 00134 HLH 45138 b
	896	+	1 machinery and equipment purchased for lease, and including
	897	+	2 implements of husbandry defined in Section 1-130 of the
	898	+	3 Illinois Vehicle Code, farm machinery and agricultural
	899	+	4 chemical and fertilizer spreaders, and nurse wagons required
	900	+	5 to be registered under Section 3-809 of the Illinois Vehicle
	901	+	6 Code, but excluding other motor vehicles required to be
	902	+	7 registered under the Illinois Vehicle Code. Horticultural
	903	+	8 polyhouses or hoop houses used for propagating, growing, or
	904	+	9 overwintering plants shall be considered farm machinery and
	905	+	10 equipment under this item (7). Agricultural chemical tender
	906	+	11 tanks and dry boxes shall include units sold separately from a
	907	+	12 motor vehicle required to be licensed and units sold mounted
	908	+	13 on a motor vehicle required to be licensed if the selling price
	909	+	14 of the tender is separately stated.
	910	+	15 Farm machinery and equipment shall include precision
	911	+	16 farming equipment that is installed or purchased to be
	912	+	17 installed on farm machinery and equipment including, but not
	913	+	18 limited to, tractors, harvesters, sprayers, planters, seeders,
	914	+	19 or spreaders. Precision farming equipment includes, but is not
	915	+	20 limited to, soil testing sensors, computers, monitors,
	916	+	21 software, global positioning and mapping systems, and other
	917	+	22 such equipment.
	918	+	23 Farm machinery and equipment also includes computers,
	919	+	24 sensors, software, and related equipment used primarily in the
	920	+	25 computer-assisted operation of production agriculture
	921	+	26 facilities, equipment, and activities such as, but not limited
	922	+
	923	+
	924	+
	925	+
	926	+
	927	+	SB1705 Enrolled - 26 - LRB103 00134 HLH 45138 b
	928	+
	929	+
	930	+	SB1705 Enrolled- 27 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 27 - LRB103 00134 HLH 45138 b
	931	+	SB1705 Enrolled - 27 - LRB103 00134 HLH 45138 b
	932	+	1 to, the collection, monitoring, and correlation of animal and
	933	+	2 crop data for the purpose of formulating animal diets and
	934	+	3 agricultural chemicals. This item (7) is exempt from the
	935	+	4 provisions of Section 3-75.
	936	+	5 (8) Until June 30, 2013, fuel and petroleum products sold
	937	+	6 to or used by an air common carrier, certified by the carrier
	938	+	7 to be used for consumption, shipment, or storage in the
	939	+	8 conduct of its business as an air common carrier, for a flight
	940	+	9 destined for or returning from a location or locations outside
	941	+	10 the United States without regard to previous or subsequent
	942	+	11 domestic stopovers.
	943	+	12 Beginning July 1, 2013, fuel and petroleum products sold
	944	+	13 to or used by an air carrier, certified by the carrier to be
	945	+	14 used for consumption, shipment, or storage in the conduct of
	946	+	15 its business as an air common carrier, for a flight that (i) is
	947	+	16 engaged in foreign trade or is engaged in trade between the
	948	+	17 United States and any of its possessions and (ii) transports
	949	+	18 at least one individual or package for hire from the city of
	950	+	19 origination to the city of final destination on the same
	951	+	20 aircraft, without regard to a change in the flight number of
	952	+	21 that aircraft.
	953	+	22 (9) Proceeds of mandatory service charges separately
	954	+	23 stated on customers' bills for the purchase and consumption of
	955	+	24 food and beverages acquired as an incident to the purchase of a
	956	+	25 service from a serviceman, to the extent that the proceeds of
	957	+	26 the service charge are in fact turned over as tips or as a
	958	+
	959	+
	960	+
	961	+
	962	+
	963	+	SB1705 Enrolled - 27 - LRB103 00134 HLH 45138 b
	964	+
	965	+
	966	+	SB1705 Enrolled- 28 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 28 - LRB103 00134 HLH 45138 b
	967	+	SB1705 Enrolled - 28 - LRB103 00134 HLH 45138 b
	968	+	1 substitute for tips to the employees who participate directly
	969	+	2 in preparing, serving, hosting or cleaning up the food or
	970	+	3 beverage function with respect to which the service charge is
	971	+	4 imposed.
	972	+	5 (10) Until July 1, 2003, oil field exploration, drilling,
	973	+	6 and production equipment, including (i) rigs and parts of
	974	+	7 rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)
	975	+	8 pipe and tubular goods, including casing and drill strings,
	976	+	9 (iii) pumps and pump-jack units, (iv) storage tanks and flow
	977	+	10 lines, (v) any individual replacement part for oil field
	978	+	11 exploration, drilling, and production equipment, and (vi)
	979	+	12 machinery and equipment purchased for lease; but excluding
	980	+	13 motor vehicles required to be registered under the Illinois
	981	+	14 Vehicle Code.
	982	+	15 (11) Proceeds from the sale of photoprocessing machinery
	983	+	16 and equipment, including repair and replacement parts, both
	984	+	17 new and used, including that manufactured on special order,
	985	+	18 certified by the purchaser to be used primarily for
	986	+	19 photoprocessing, and including photoprocessing machinery and
	987	+	20 equipment purchased for lease.
	988	+	21 (12) Until July 1, 2028, coal and aggregate exploration,
	989	+	22 mining, off-highway hauling, processing, maintenance, and
	990	+	23 reclamation equipment, including replacement parts and
	991	+	24 equipment, and including equipment purchased for lease, but
	992	+	25 excluding motor vehicles required to be registered under the
	993	+	26 Illinois Vehicle Code. The changes made to this Section by
	994	+
	995	+
	996	+
	997	+
	998	+
	999	+	SB1705 Enrolled - 28 - LRB103 00134 HLH 45138 b
	1000	+
	1001	+
	1002	+	SB1705 Enrolled- 29 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 29 - LRB103 00134 HLH 45138 b
	1003	+	SB1705 Enrolled - 29 - LRB103 00134 HLH 45138 b
	1004	+	1 Public Act 97-767 apply on and after July 1, 2003, but no claim
	1005	+	2 for credit or refund is allowed on or after August 16, 2013
	1006	+	3 (the effective date of Public Act 98-456) for such taxes paid
	1007	+	4 during the period beginning July 1, 2003 and ending on August
	1008	+	5 16, 2013 (the effective date of Public Act 98-456).
	1009	+	6 (13) Semen used for artificial insemination of livestock
	1010	+	7 for direct agricultural production.
	1011	+	8 (14) Horses, or interests in horses, registered with and
	1012	+	9 meeting the requirements of any of the Arabian Horse Club
	1013	+	10 Registry of America, Appaloosa Horse Club, American Quarter
	1014	+	11 Horse Association, United States Trotting Association, or
	1015	+	12 Jockey Club, as appropriate, used for purposes of breeding or
	1016	+	13 racing for prizes. This item (14) is exempt from the
	1017	+	14 provisions of Section 3-75, and the exemption provided for
	1018	+	15 under this item (14) applies for all periods beginning May 30,
	1019	+	16 1995, but no claim for credit or refund is allowed on or after
	1020	+	17 January 1, 2008 (the effective date of Public Act 95-88) for
	1021	+	18 such taxes paid during the period beginning May 30, 2000 and
	1022	+	19 ending on January 1, 2008 (the effective date of Public Act
	1023	+	20 95-88).
	1024	+	21 (15) Computers and communications equipment utilized for
	1025	+	22 any hospital purpose and equipment used in the diagnosis,
	1026	+	23 analysis, or treatment of hospital patients purchased by a
	1027	+	24 lessor who leases the equipment, under a lease of one year or
	1028	+	25 longer executed or in effect at the time the lessor would
	1029	+	26 otherwise be subject to the tax imposed by this Act, to a
	1030	+
	1031	+
	1032	+
	1033	+
	1034	+
	1035	+	SB1705 Enrolled - 29 - LRB103 00134 HLH 45138 b
	1036	+
	1037	+
	1038	+	SB1705 Enrolled- 30 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 30 - LRB103 00134 HLH 45138 b
	1039	+	SB1705 Enrolled - 30 - LRB103 00134 HLH 45138 b
	1040	+	1 hospital that has been issued an active tax exemption
	1041	+	2 identification number by the Department under Section 1g of
	1042	+	3 the Retailers' Occupation Tax Act. If the equipment is leased
	1043	+	4 in a manner that does not qualify for this exemption or is used
	1044	+	5 in any other non-exempt manner, the lessor shall be liable for
	1045	+	6 the tax imposed under this Act or the Use Tax Act, as the case
	1046	+	7 may be, based on the fair market value of the property at the
	1047	+	8 time the non-qualifying use occurs. No lessor shall collect or
	1048	+	9 attempt to collect an amount (however designated) that
	1049	+	10 purports to reimburse that lessor for the tax imposed by this
	1050	+	11 Act or the Use Tax Act, as the case may be, if the tax has not
	1051	+	12 been paid by the lessor. If a lessor improperly collects any
	1052	+	13 such amount from the lessee, the lessee shall have a legal
	1053	+	14 right to claim a refund of that amount from the lessor. If,
	1054	+	15 however, that amount is not refunded to the lessee for any
	1055	+	16 reason, the lessor is liable to pay that amount to the
	1056	+	17 Department.
	1057	+	18 (16) Personal property purchased by a lessor who leases
	1058	+	19 the property, under a lease of one year or longer executed or
	1059	+	20 in effect at the time the lessor would otherwise be subject to
	1060	+	21 the tax imposed by this Act, to a governmental body that has
	1061	+	22 been issued an active tax exemption identification number by
	1062	+	23 the Department under Section 1g of the Retailers' Occupation
	1063	+	24 Tax Act. If the property is leased in a manner that does not
	1064	+	25 qualify for this exemption or is used in any other non-exempt
	1065	+	26 manner, the lessor shall be liable for the tax imposed under
	1066	+
	1067	+
	1068	+
	1069	+
	1070	+
	1071	+	SB1705 Enrolled - 30 - LRB103 00134 HLH 45138 b
	1072	+
	1073	+
	1074	+	SB1705 Enrolled- 31 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 31 - LRB103 00134 HLH 45138 b
	1075	+	SB1705 Enrolled - 31 - LRB103 00134 HLH 45138 b
	1076	+	1 this Act or the Use Tax Act, as the case may be, based on the
	1077	+	2 fair market value of the property at the time the
	1078	+	3 non-qualifying use occurs. No lessor shall collect or attempt
	1079	+	4 to collect an amount (however designated) that purports to
	1080	+	5 reimburse that lessor for the tax imposed by this Act or the
	1081	+	6 Use Tax Act, as the case may be, if the tax has not been paid
	1082	+	7 by the lessor. If a lessor improperly collects any such amount
	1083	+	8 from the lessee, the lessee shall have a legal right to claim a
	1084	+	9 refund of that amount from the lessor. If, however, that
	1085	+	10 amount is not refunded to the lessee for any reason, the lessor
	1086	+	11 is liable to pay that amount to the Department.
	1087	+	12 (17) Beginning with taxable years ending on or after
	1088	+	13 December 31, 1995 and ending with taxable years ending on or
	1089	+	14 before December 31, 2004, personal property that is donated
	1090	+	15 for disaster relief to be used in a State or federally declared
	1091	+	16 disaster area in Illinois or bordering Illinois by a
	1092	+	17 manufacturer or retailer that is registered in this State to a
	1093	+	18 corporation, society, association, foundation, or institution
	1094	+	19 that has been issued a sales tax exemption identification
	1095	+	20 number by the Department that assists victims of the disaster
	1096	+	21 who reside within the declared disaster area.
	1097	+	22 (18) Beginning with taxable years ending on or after
	1098	+	23 December 31, 1995 and ending with taxable years ending on or
	1099	+	24 before December 31, 2004, personal property that is used in
	1100	+	25 the performance of infrastructure repairs in this State,
	1101	+	26 including but not limited to municipal roads and streets,
	1102	+
	1103	+
	1104	+
	1105	+
	1106	+
	1107	+	SB1705 Enrolled - 31 - LRB103 00134 HLH 45138 b
	1108	+
	1109	+
	1110	+	SB1705 Enrolled- 32 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 32 - LRB103 00134 HLH 45138 b
	1111	+	SB1705 Enrolled - 32 - LRB103 00134 HLH 45138 b
	1112	+	1 access roads, bridges, sidewalks, waste disposal systems,
	1113	+	2 water and sewer line extensions, water distribution and
	1114	+	3 purification facilities, storm water drainage and retention
	1115	+	4 facilities, and sewage treatment facilities, resulting from a
	1116	+	5 State or federally declared disaster in Illinois or bordering
	1117	+	6 Illinois when such repairs are initiated on facilities located
	1118	+	7 in the declared disaster area within 6 months after the
	1119	+	8 disaster.
	1120	+	9 (19) Beginning July 1, 1999, game or game birds purchased
	1121	+	10 at a "game breeding and hunting preserve area" as that term is
	1122	+	11 used in the Wildlife Code. This paragraph is exempt from the
	1123	+	12 provisions of Section 3-75.
	1124	+	13 (20) A motor vehicle, as that term is defined in Section
	1125	+	14 1-146 of the Illinois Vehicle Code, that is donated to a
	1126	+	15 corporation, limited liability company, society, association,
	1127	+	16 foundation, or institution that is determined by the
	1128	+	17 Department to be organized and operated exclusively for
	1129	+	18 educational purposes. For purposes of this exemption, "a
	1130	+	19 corporation, limited liability company, society, association,
	1131	+	20 foundation, or institution organized and operated exclusively
	1132	+	21 for educational purposes" means all tax-supported public
	1133	+	22 schools, private schools that offer systematic instruction in
	1134	+	23 useful branches of learning by methods common to public
	1135	+	24 schools and that compare favorably in their scope and
	1136	+	25 intensity with the course of study presented in tax-supported
	1137	+	26 schools, and vocational or technical schools or institutes
	1138	+
	1139	+
	1140	+
	1141	+
	1142	+
	1143	+	SB1705 Enrolled - 32 - LRB103 00134 HLH 45138 b
	1144	+
	1145	+
	1146	+	SB1705 Enrolled- 33 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 33 - LRB103 00134 HLH 45138 b
	1147	+	SB1705 Enrolled - 33 - LRB103 00134 HLH 45138 b
	1148	+	1 organized and operated exclusively to provide a course of
	1149	+	2 study of not less than 6 weeks duration and designed to prepare
	1150	+	3 individuals to follow a trade or to pursue a manual,
	1151	+	4 technical, mechanical, industrial, business, or commercial
	1152	+	5 occupation.
	1153	+	6 (21) Beginning January 1, 2000, personal property,
	1154	+	7 including food, purchased through fundraising events for the
	1155	+	8 benefit of a public or private elementary or secondary school,
	1156	+	9 a group of those schools, or one or more school districts if
	1157	+	10 the events are sponsored by an entity recognized by the school
	1158	+	11 district that consists primarily of volunteers and includes
	1159	+	12 parents and teachers of the school children. This paragraph
	1160	+	13 does not apply to fundraising events (i) for the benefit of
	1161	+	14 private home instruction or (ii) for which the fundraising
	1162	+	15 entity purchases the personal property sold at the events from
	1163	+	16 another individual or entity that sold the property for the
	1164	+	17 purpose of resale by the fundraising entity and that profits
	1165	+	18 from the sale to the fundraising entity. This paragraph is
	1166	+	19 exempt from the provisions of Section 3-75.
	1167	+	20 (22) Beginning January 1, 2000 and through December 31,
	1168	+	21 2001, new or used automatic vending machines that prepare and
	1169	+	22 serve hot food and beverages, including coffee, soup, and
	1170	+	23 other items, and replacement parts for these machines.
	1171	+	24 Beginning January 1, 2002 and through June 30, 2003, machines
	1172	+	25 and parts for machines used in commercial, coin-operated
	1173	+	26 amusement and vending business if a use or occupation tax is
	1174	+
	1175	+
	1176	+
	1177	+
	1178	+
	1179	+	SB1705 Enrolled - 33 - LRB103 00134 HLH 45138 b
	1180	+
	1181	+
	1182	+	SB1705 Enrolled- 34 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 34 - LRB103 00134 HLH 45138 b
	1183	+	SB1705 Enrolled - 34 - LRB103 00134 HLH 45138 b
	1184	+	1 paid on the gross receipts derived from the use of the
	1185	+	2 commercial, coin-operated amusement and vending machines. This
	1186	+	3 paragraph is exempt from the provisions of Section 3-75.
	1187	+	4 (23) Beginning August 23, 2001 and through June 30, 2016,
	1188	+	5 food for human consumption that is to be consumed off the
	1189	+	6 premises where it is sold (other than alcoholic beverages,
	1190	+	7 soft drinks, and food that has been prepared for immediate
	1191	+	8 consumption) and prescription and nonprescription medicines,
	1192	+	9 drugs, medical appliances, and insulin, urine testing
	1193	+	10 materials, syringes, and needles used by diabetics, for human
	1194	+	11 use, when purchased for use by a person receiving medical
	1195	+	12 assistance under Article V of the Illinois Public Aid Code who
	1196	+	13 resides in a licensed long-term care facility, as defined in
	1197	+	14 the Nursing Home Care Act, or in a licensed facility as defined
	1198	+	15 in the ID/DD Community Care Act, the MC/DD Act, or the
	1199	+	16 Specialized Mental Health Rehabilitation Act of 2013.
	1200	+	17 (24) Beginning on August 2, 2001 (the effective date of
	1201	+	18 Public Act 92-227), computers and communications equipment
	1202	+	19 utilized for any hospital purpose and equipment used in the
	1203	+	20 diagnosis, analysis, or treatment of hospital patients
	1204	+	21 purchased by a lessor who leases the equipment, under a lease
	1205	+	22 of one year or longer executed or in effect at the time the
	1206	+	23 lessor would otherwise be subject to the tax imposed by this
	1207	+	24 Act, to a hospital that has been issued an active tax exemption
	1208	+	25 identification number by the Department under Section 1g of
	1209	+	26 the Retailers' Occupation Tax Act. If the equipment is leased
	1210	+
	1211	+
	1212	+
	1213	+
	1214	+
	1215	+	SB1705 Enrolled - 34 - LRB103 00134 HLH 45138 b
	1216	+
	1217	+
	1218	+	SB1705 Enrolled- 35 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 35 - LRB103 00134 HLH 45138 b
	1219	+	SB1705 Enrolled - 35 - LRB103 00134 HLH 45138 b
	1220	+	1 in a manner that does not qualify for this exemption or is used
	1221	+	2 in any other nonexempt manner, the lessor shall be liable for
	1222	+	3 the tax imposed under this Act or the Use Tax Act, as the case
	1223	+	4 may be, based on the fair market value of the property at the
	1224	+	5 time the nonqualifying use occurs. No lessor shall collect or
	1225	+	6 attempt to collect an amount (however designated) that
	1226	+	7 purports to reimburse that lessor for the tax imposed by this
	1227	+	8 Act or the Use Tax Act, as the case may be, if the tax has not
	1228	+	9 been paid by the lessor. If a lessor improperly collects any
	1229	+	10 such amount from the lessee, the lessee shall have a legal
	1230	+	11 right to claim a refund of that amount from the lessor. If,
	1231	+	12 however, that amount is not refunded to the lessee for any
	1232	+	13 reason, the lessor is liable to pay that amount to the
	1233	+	14 Department. This paragraph is exempt from the provisions of
	1234	+	15 Section 3-75.
	1235	+	16 (25) Beginning on August 2, 2001 (the effective date of
	1236	+	17 Public Act 92-227), personal property purchased by a lessor
	1237	+	18 who leases the property, under a lease of one year or longer
	1238	+	19 executed or in effect at the time the lessor would otherwise be
	1239	+	20 subject to the tax imposed by this Act, to a governmental body
	1240	+	21 that has been issued an active tax exemption identification
	1241	+	22 number by the Department under Section 1g of the Retailers'
	1242	+	23 Occupation Tax Act. If the property is leased in a manner that
	1243	+	24 does not qualify for this exemption or is used in any other
	1244	+	25 nonexempt manner, the lessor shall be liable for the tax
	1245	+	26 imposed under this Act or the Use Tax Act, as the case may be,
	1246	+
	1247	+
	1248	+
	1249	+
	1250	+
	1251	+	SB1705 Enrolled - 35 - LRB103 00134 HLH 45138 b
	1252	+
	1253	+
	1254	+	SB1705 Enrolled- 36 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 36 - LRB103 00134 HLH 45138 b
	1255	+	SB1705 Enrolled - 36 - LRB103 00134 HLH 45138 b
	1256	+	1 based on the fair market value of the property at the time the
	1257	+	2 nonqualifying use occurs. No lessor shall collect or attempt
	1258	+	3 to collect an amount (however designated) that purports to
	1259	+	4 reimburse that lessor for the tax imposed by this Act or the
	1260	+	5 Use Tax Act, as the case may be, if the tax has not been paid
	1261	+	6 by the lessor. If a lessor improperly collects any such amount
	1262	+	7 from the lessee, the lessee shall have a legal right to claim a
	1263	+	8 refund of that amount from the lessor. If, however, that
	1264	+	9 amount is not refunded to the lessee for any reason, the lessor
	1265	+	10 is liable to pay that amount to the Department. This paragraph
	1266	+	11 is exempt from the provisions of Section 3-75.
	1267	+	12 (26) Beginning January 1, 2008, tangible personal property
	1268	+	13 used in the construction or maintenance of a community water
	1269	+	14 supply, as defined under Section 3.145 of the Environmental
	1270	+	15 Protection Act, that is operated by a not-for-profit
	1271	+	16 corporation that holds a valid water supply permit issued
	1272	+	17 under Title IV of the Environmental Protection Act. This
	1273	+	18 paragraph is exempt from the provisions of Section 3-75.
	1274	+	19 (27) Beginning January 1, 2010 and continuing through
	1275	+	20 December 31, 2024, materials, parts, equipment, components,
	1276	+	21 and furnishings incorporated into or upon an aircraft as part
	1277	+	22 of the modification, refurbishment, completion, replacement,
	1278	+	23 repair, or maintenance of the aircraft. This exemption
	1279	+	24 includes consumable supplies used in the modification,
	1280	+	25 refurbishment, completion, replacement, repair, and
	1281	+	26 maintenance of aircraft, but excludes any materials, parts,
	1282	+
	1283	+
	1284	+
	1285	+
	1286	+
	1287	+	SB1705 Enrolled - 36 - LRB103 00134 HLH 45138 b
	1288	+
	1289	+
	1290	+	SB1705 Enrolled- 37 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 37 - LRB103 00134 HLH 45138 b
	1291	+	SB1705 Enrolled - 37 - LRB103 00134 HLH 45138 b
	1292	+	1 equipment, components, and consumable supplies used in the
	1293	+	2 modification, replacement, repair, and maintenance of aircraft
	1294	+	3 engines or power plants, whether such engines or power plants
	1295	+	4 are installed or uninstalled upon any such aircraft.
	1296	+	5 "Consumable supplies" include, but are not limited to,
	1297	+	6 adhesive, tape, sandpaper, general purpose lubricants,
	1298	+	7 cleaning solution, latex gloves, and protective films. This
	1299	+	8 exemption applies only to the use of qualifying tangible
	1300	+	9 personal property transferred incident to the modification,
	1301	+	10 refurbishment, completion, replacement, repair, or maintenance
	1302	+	11 of aircraft by persons who (i) hold an Air Agency Certificate
	1303	+	12 and are empowered to operate an approved repair station by the
	1304	+	13 Federal Aviation Administration, (ii) have a Class IV Rating,
	1305	+	14 and (iii) conduct operations in accordance with Part 145 of
	1306	+	15 the Federal Aviation Regulations. The exemption does not
	1307	+	16 include aircraft operated by a commercial air carrier
	1308	+	17 providing scheduled passenger air service pursuant to
	1309	+	18 authority issued under Part 121 or Part 129 of the Federal
	1310	+	19 Aviation Regulations. The changes made to this paragraph (27)
	1311	+	20 by Public Act 98-534 are declarative of existing law. It is the
	1312	+	21 intent of the General Assembly that the exemption under this
	1313	+	22 paragraph (27) applies continuously from January 1, 2010
	1314	+	23 through December 31, 2024; however, no claim for credit or
	1315	+	24 refund is allowed for taxes paid as a result of the
	1316	+	25 disallowance of this exemption on or after January 1, 2015 and
	1317	+	26 prior to February 5, 2020 (the effective date of Public Act
	1318	+
	1319	+
	1320	+
	1321	+
	1322	+
	1323	+	SB1705 Enrolled - 37 - LRB103 00134 HLH 45138 b
	1324	+
	1325	+
	1326	+	SB1705 Enrolled- 38 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 38 - LRB103 00134 HLH 45138 b
	1327	+	SB1705 Enrolled - 38 - LRB103 00134 HLH 45138 b
	1328	+	1 101-629) this amendatory Act of the 101st General Assembly.
	1329	+	2 (28) Tangible personal property purchased by a
	1330	+	3 public-facilities corporation, as described in Section
	1331	+	4 11-65-10 of the Illinois Municipal Code, for purposes of
	1332	+	5 constructing or furnishing a municipal convention hall, but
	1333	+	6 only if the legal title to the municipal convention hall is
	1334	+	7 transferred to the municipality without any further
	1335	+	8 consideration by or on behalf of the municipality at the time
	1336	+	9 of the completion of the municipal convention hall or upon the
	1337	+	10 retirement or redemption of any bonds or other debt
	1338	+	11 instruments issued by the public-facilities corporation in
	1339	+	12 connection with the development of the municipal convention
	1340	+	13 hall. This exemption includes existing public-facilities
	1341	+	14 corporations as provided in Section 11-65-25 of the Illinois
	1342	+	15 Municipal Code. This paragraph is exempt from the provisions
	1343	+	16 of Section 3-75.
	1344	+	17 (29) Beginning January 1, 2017 and through December 31,
	1345	+	18 2026, menstrual pads, tampons, and menstrual cups.
	1346	+	19 (30) Tangible personal property transferred to a purchaser
	1347	+	20 who is exempt from the tax imposed by this Act by operation of
	1348	+	21 federal law. This paragraph is exempt from the provisions of
	1349	+	22 Section 3-75.
	1350	+	23 (31) Qualified tangible personal property used in the
	1351	+	24 construction or operation of a data center that has been
	1352	+	25 granted a certificate of exemption by the Department of
	1353	+	26 Commerce and Economic Opportunity, whether that tangible
	1354	+
	1355	+
	1356	+
	1357	+
	1358	+
	1359	+	SB1705 Enrolled - 38 - LRB103 00134 HLH 45138 b
	1360	+
	1361	+
	1362	+	SB1705 Enrolled- 39 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 39 - LRB103 00134 HLH 45138 b
	1363	+	SB1705 Enrolled - 39 - LRB103 00134 HLH 45138 b
	1364	+	1 personal property is purchased by the owner, operator, or
	1365	+	2 tenant of the data center or by a contractor or subcontractor
	1366	+	3 of the owner, operator, or tenant. Data centers that would
	1367	+	4 have qualified for a certificate of exemption prior to January
	1368	+	5 1, 2020 had Public Act 101-31 this amendatory Act of the 101st
	1369	+	6 General Assembly been in effect, may apply for and obtain an
	1370	+	7 exemption for subsequent purchases of computer equipment or
	1371	+	8 enabling software purchased or leased to upgrade, supplement,
	1372	+	9 or replace computer equipment or enabling software purchased
	1373	+	10 or leased in the original investment that would have
	1374	+	11 qualified.
	1375	+	12 The Department of Commerce and Economic Opportunity shall
	1376	+	13 grant a certificate of exemption under this item (31) to
	1377	+	14 qualified data centers as defined by Section 605-1025 of the
	1378	+	15 Department of Commerce and Economic Opportunity Law of the
	1379	+	16 Civil Administrative Code of Illinois.
	1380	+	17 For the purposes of this item (31):
	1381	+	18 "Data center" means a building or a series of
	1382	+	19 buildings rehabilitated or constructed to house working
	1383	+	20 servers in one physical location or multiple sites within
	1384	+	21 the State of Illinois.
	1385	+	22 "Qualified tangible personal property" means:
	1386	+	23 electrical systems and equipment; climate control and
	1387	+	24 chilling equipment and systems; mechanical systems and
	1388	+	25 equipment; monitoring and secure systems; emergency
	1389	+	26 generators; hardware; computers; servers; data storage
	1390	+
	1391	+
	1392	+
	1393	+
	1394	+
	1395	+	SB1705 Enrolled - 39 - LRB103 00134 HLH 45138 b
	1396	+
	1397	+
	1398	+	SB1705 Enrolled- 40 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 40 - LRB103 00134 HLH 45138 b
	1399	+	SB1705 Enrolled - 40 - LRB103 00134 HLH 45138 b
	1400	+	1 devices; network connectivity equipment; racks; cabinets;
	1401	+	2 telecommunications cabling infrastructure; raised floor
	1402	+	3 systems; peripheral components or systems; software;
	1403	+	4 mechanical, electrical, or plumbing systems; battery
	1404	+	5 systems; cooling systems and towers; temperature control
	1405	+	6 systems; other cabling; and other data center
	1406	+	7 infrastructure equipment and systems necessary to operate
	1407	+	8 qualified tangible personal property, including fixtures;
	1408	+	9 and component parts of any of the foregoing, including
	1409	+	10 installation, maintenance, repair, refurbishment, and
	1410	+	11 replacement of qualified tangible personal property to
	1411	+	12 generate, transform, transmit, distribute, or manage
	1412	+	13 electricity necessary to operate qualified tangible
	1413	+	14 personal property; and all other tangible personal
	1414	+	15 property that is essential to the operations of a computer
	1415	+	16 data center. The term "qualified tangible personal
	1416	+	17 property" also includes building materials physically
	1417	+	18 incorporated in to the qualifying data center. To document
	1418	+	19 the exemption allowed under this Section, the retailer
	1419	+	20 must obtain from the purchaser a copy of the certificate
	1420	+	21 of eligibility issued by the Department of Commerce and
	1421	+	22 Economic Opportunity.
	1422	+	23 This item (31) is exempt from the provisions of Section
	1423	+	24 3-75.
	1424	+	25 (32) Beginning July 1, 2022, breast pumps, breast pump
	1425	+	26 collection and storage supplies, and breast pump kits. This
	1426	+
	1427	+
	1428	+
	1429	+
	1430	+
	1431	+	SB1705 Enrolled - 40 - LRB103 00134 HLH 45138 b
	1432	+
	1433	+
	1434	+	SB1705 Enrolled- 41 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 41 - LRB103 00134 HLH 45138 b
	1435	+	SB1705 Enrolled - 41 - LRB103 00134 HLH 45138 b
	1436	+	1 item (32) is exempt from the provisions of Section 3-75. As
	1437	+	2 used in this item (32):
	1438	+	3 "Breast pump" means an electrically controlled or
	1439	+	4 manually controlled pump device designed or marketed to be
	1440	+	5 used to express milk from a human breast during lactation,
	1441	+	6 including the pump device and any battery, AC adapter, or
	1442	+	7 other power supply unit that is used to power the pump
	1443	+	8 device and is packaged and sold with the pump device at the
	1444	+	9 time of sale.
	1445	+	10 "Breast pump collection and storage supplies" means
	1446	+	11 items of tangible personal property designed or marketed
	1447	+	12 to be used in conjunction with a breast pump to collect
	1448	+	13 milk expressed from a human breast and to store collected
	1449	+	14 milk until it is ready for consumption.
	1450	+	15 "Breast pump collection and storage supplies"
	1451	+	16 includes, but is not limited to: breast shields and breast
	1452	+	17 shield connectors; breast pump tubes and tubing adapters;
	1453	+	18 breast pump valves and membranes; backflow protectors and
	1454	+	19 backflow protector adaptors; bottles and bottle caps
	1455	+	20 specific to the operation of the breast pump; and breast
	1456	+	21 milk storage bags.
	1457	+	22 "Breast pump collection and storage supplies" does not
	1458	+	23 include: (1) bottles and bottle caps not specific to the
	1459	+	24 operation of the breast pump; (2) breast pump travel bags
	1460	+	25 and other similar carrying accessories, including ice
	1461	+	26 packs, labels, and other similar products; (3) breast pump
	1462	+
	1463	+
	1464	+
	1465	+
	1466	+
	1467	+	SB1705 Enrolled - 41 - LRB103 00134 HLH 45138 b
	1468	+
	1469	+
	1470	+	SB1705 Enrolled- 42 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 42 - LRB103 00134 HLH 45138 b
	1471	+	SB1705 Enrolled - 42 - LRB103 00134 HLH 45138 b
	1472	+	1 cleaning supplies; (4) nursing bras, bra pads, breast
	1473	+	2 shells, and other similar products; and (5) creams,
	1474	+	3 ointments, and other similar products that relieve
	1475	+	4 breastfeeding-related symptoms or conditions of the
	1476	+	5 breasts or nipples, unless sold as part of a breast pump
	1477	+	6 kit that is pre-packaged by the breast pump manufacturer
	1478	+	7 or distributor.
	1479	+	8 "Breast pump kit" means a kit that: (1) contains no
	1480	+	9 more than a breast pump, breast pump collection and
	1481	+	10 storage supplies, a rechargeable battery for operating the
	1482	+	11 breast pump, a breastmilk cooler, bottle stands, ice
	1483	+	12 packs, and a breast pump carrying case; and (2) is
	1484	+	13 pre-packaged as a breast pump kit by the breast pump
	1485	+	14 manufacturer or distributor.
	1486	+	15 (33) (32) Tangible personal property sold by or on behalf
	1487	+	16 of the State Treasurer pursuant to the Revised Uniform
	1488	+	17 Unclaimed Property Act. This item (33) (32) is exempt from the
	1489	+	18 provisions of Section 3-75.
	1490	+	19 (34) Beginning on January 1, 2024, tangible personal
	1491	+	20 property purchased by an active duty member of the armed
	1492	+	21 forces of the United States who presents valid military
	1493	+	22 identification and purchases the property using a form of
	1494	+	23 payment where the federal government is the payor. The member
	1495	+	24 of the armed forces must complete, at the point of sale, a form
	1496	+	25 prescribed by the Department of Revenue documenting that the
	1497	+	26 transaction is eligible for the exemption under this
	1498	+
	1499	+
	1500	+
	1501	+
	1502	+
	1503	+	SB1705 Enrolled - 42 - LRB103 00134 HLH 45138 b
	1504	+
	1505	+
	1506	+	SB1705 Enrolled- 43 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 43 - LRB103 00134 HLH 45138 b
	1507	+	SB1705 Enrolled - 43 - LRB103 00134 HLH 45138 b
	1508	+	1 paragraph. Retailers must keep the form as documentation of
	1509	+	2 the exemption in their records for a period of not less than 6
	1510	+	3 years. "Armed forces of the United States" means the United
	1511	+	4 States Army, Navy, Air Force, Marine Corps, or Coast Guard.
	1512	+	5 This paragraph is exempt from the provisions of Section 3-75.
	1513	+	6 (Source: P.A. 101-31, eff. 6-28-19; 101-81, eff. 7-12-19;
	1514	+	7 101-629, eff. 2-5-20; 102-16, eff. 6-17-21; 102-700, Article
	1515	+	8 70, Section 70-10, eff. 4-19-22; 102-700, Article 75, Section
	1516	+	9 75-10, eff. 4-19-22; 102-1026, eff. 5-27-22; revised 8-3-22.)
	1517	+	10 Section 15. The Service Occupation Tax Act is amended by
	1518	+	11 changing Section 3-5 as follows:
	1519	+	12 (35 ILCS 115/3-5)
	1520	+	13 Sec. 3-5. Exemptions. The following tangible personal
	1521	+	14 property is exempt from the tax imposed by this Act:
	1522	+	15 (1) Personal property sold by a corporation, society,
	1523	+	16 association, foundation, institution, or organization, other
	1524	+	17 than a limited liability company, that is organized and
	1525	+	18 operated as a not-for-profit service enterprise for the
	1526	+	19 benefit of persons 65 years of age or older if the personal
	1527	+	20 property was not purchased by the enterprise for the purpose
	1528	+	21 of resale by the enterprise.
	1529	+	22 (2) Personal property purchased by a not-for-profit
	1530	+	23 Illinois county fair association for use in conducting,
	1531	+	24 operating, or promoting the county fair.
	1532	+
	1533	+
	1534	+
	1535	+
	1536	+
	1537	+	SB1705 Enrolled - 43 - LRB103 00134 HLH 45138 b
	1538	+
	1539	+
	1540	+	SB1705 Enrolled- 44 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 44 - LRB103 00134 HLH 45138 b
	1541	+	SB1705 Enrolled - 44 - LRB103 00134 HLH 45138 b
	1542	+	1 (3) Personal property purchased by any not-for-profit arts
	1543	+	2 or cultural organization that establishes, by proof required
	1544	+	3 by the Department by rule, that it has received an exemption
	1545	+	4 under Section 501(c)(3) of the Internal Revenue Code and that
	1546	+	5 is organized and operated primarily for the presentation or
	1547	+	6 support of arts or cultural programming, activities, or
	1548	+	7 services. These organizations include, but are not limited to,
	1549	+	8 music and dramatic arts organizations such as symphony
	1550	+	9 orchestras and theatrical groups, arts and cultural service
	1551	+	10 organizations, local arts councils, visual arts organizations,
	1552	+	11 and media arts organizations. On and after July 1, 2001 (the
	1553	+	12 effective date of Public Act 92-35), however, an entity
	1554	+	13 otherwise eligible for this exemption shall not make tax-free
	1555	+	14 purchases unless it has an active identification number issued
	1556	+	15 by the Department.
	1557	+	16 (4) Legal tender, currency, medallions, or gold or silver
	1558	+	17 coinage issued by the State of Illinois, the government of the
	1559	+	18 United States of America, or the government of any foreign
	1560	+	19 country, and bullion.
	1561	+	20 (5) Until July 1, 2003 and beginning again on September 1,
	1562	+	21 2004 through August 30, 2014, graphic arts machinery and
	1563	+	22 equipment, including repair and replacement parts, both new
	1564	+	23 and used, and including that manufactured on special order or
	1565	+	24 purchased for lease, certified by the purchaser to be used
	1566	+	25 primarily for graphic arts production. Equipment includes
	1567	+	26 chemicals or chemicals acting as catalysts but only if the
	1568	+
	1569	+
	1570	+
	1571	+
	1572	+
	1573	+	SB1705 Enrolled - 44 - LRB103 00134 HLH 45138 b
	1574	+
	1575	+
	1576	+	SB1705 Enrolled- 45 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 45 - LRB103 00134 HLH 45138 b
	1577	+	SB1705 Enrolled - 45 - LRB103 00134 HLH 45138 b
	1578	+	1 chemicals or chemicals acting as catalysts effect a direct and
	1579	+	2 immediate change upon a graphic arts product. Beginning on
	1580	+	3 July 1, 2017, graphic arts machinery and equipment is included
	1581	+	4 in the manufacturing and assembling machinery and equipment
	1582	+	5 exemption under Section 2 of this Act.
	1583	+	6 (6) Personal property sold by a teacher-sponsored student
	1584	+	7 organization affiliated with an elementary or secondary school
	1585	+	8 located in Illinois.
	1586	+	9 (7) Farm machinery and equipment, both new and used,
	1587	+	10 including that manufactured on special order, certified by the
	1588	+	11 purchaser to be used primarily for production agriculture or
	1589	+	12 State or federal agricultural programs, including individual
	1590	+	13 replacement parts for the machinery and equipment, including
	1591	+	14 machinery and equipment purchased for lease, and including
	1592	+	15 implements of husbandry defined in Section 1-130 of the
	1593	+	16 Illinois Vehicle Code, farm machinery and agricultural
	1594	+	17 chemical and fertilizer spreaders, and nurse wagons required
	1595	+	18 to be registered under Section 3-809 of the Illinois Vehicle
	1596	+	19 Code, but excluding other motor vehicles required to be
	1597	+	20 registered under the Illinois Vehicle Code. Horticultural
	1598	+	21 polyhouses or hoop houses used for propagating, growing, or
	1599	+	22 overwintering plants shall be considered farm machinery and
	1600	+	23 equipment under this item (7). Agricultural chemical tender
	1601	+	24 tanks and dry boxes shall include units sold separately from a
	1602	+	25 motor vehicle required to be licensed and units sold mounted
	1603	+	26 on a motor vehicle required to be licensed if the selling price
	1604	+
	1605	+
	1606	+
	1607	+
	1608	+
	1609	+	SB1705 Enrolled - 45 - LRB103 00134 HLH 45138 b
	1610	+
	1611	+
	1612	+	SB1705 Enrolled- 46 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 46 - LRB103 00134 HLH 45138 b
	1613	+	SB1705 Enrolled - 46 - LRB103 00134 HLH 45138 b
	1614	+	1 of the tender is separately stated.
	1615	+	2 Farm machinery and equipment shall include precision
	1616	+	3 farming equipment that is installed or purchased to be
	1617	+	4 installed on farm machinery and equipment including, but not
	1618	+	5 limited to, tractors, harvesters, sprayers, planters, seeders,
	1619	+	6 or spreaders. Precision farming equipment includes, but is not
	1620	+	7 limited to, soil testing sensors, computers, monitors,
	1621	+	8 software, global positioning and mapping systems, and other
	1622	+	9 such equipment.
	1623	+	10 Farm machinery and equipment also includes computers,
	1624	+	11 sensors, software, and related equipment used primarily in the
	1625	+	12 computer-assisted operation of production agriculture
	1626	+	13 facilities, equipment, and activities such as, but not limited
	1627	+	14 to, the collection, monitoring, and correlation of animal and
	1628	+	15 crop data for the purpose of formulating animal diets and
	1629	+	16 agricultural chemicals. This item (7) is exempt from the
	1630	+	17 provisions of Section 3-55.
	1631	+	18 (8) Until June 30, 2013, fuel and petroleum products sold
	1632	+	19 to or used by an air common carrier, certified by the carrier
	1633	+	20 to be used for consumption, shipment, or storage in the
	1634	+	21 conduct of its business as an air common carrier, for a flight
	1635	+	22 destined for or returning from a location or locations outside
	1636	+	23 the United States without regard to previous or subsequent
	1637	+	24 domestic stopovers.
	1638	+	25 Beginning July 1, 2013, fuel and petroleum products sold
	1639	+	26 to or used by an air carrier, certified by the carrier to be
	1640	+
	1641	+
	1642	+
	1643	+
	1644	+
	1645	+	SB1705 Enrolled - 46 - LRB103 00134 HLH 45138 b
	1646	+
	1647	+
	1648	+	SB1705 Enrolled- 47 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 47 - LRB103 00134 HLH 45138 b
	1649	+	SB1705 Enrolled - 47 - LRB103 00134 HLH 45138 b
	1650	+	1 used for consumption, shipment, or storage in the conduct of
	1651	+	2 its business as an air common carrier, for a flight that (i) is
	1652	+	3 engaged in foreign trade or is engaged in trade between the
	1653	+	4 United States and any of its possessions and (ii) transports
	1654	+	5 at least one individual or package for hire from the city of
	1655	+	6 origination to the city of final destination on the same
	1656	+	7 aircraft, without regard to a change in the flight number of
	1657	+	8 that aircraft.
	1658	+	9 (9) Proceeds of mandatory service charges separately
	1659	+	10 stated on customers' bills for the purchase and consumption of
	1660	+	11 food and beverages, to the extent that the proceeds of the
	1661	+	12 service charge are in fact turned over as tips or as a
	1662	+	13 substitute for tips to the employees who participate directly
	1663	+	14 in preparing, serving, hosting or cleaning up the food or
	1664	+	15 beverage function with respect to which the service charge is
	1665	+	16 imposed.
	1666	+	17 (10) Until July 1, 2003, oil field exploration, drilling,
	1667	+	18 and production equipment, including (i) rigs and parts of
	1668	+	19 rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)
	1669	+	20 pipe and tubular goods, including casing and drill strings,
	1670	+	21 (iii) pumps and pump-jack units, (iv) storage tanks and flow
	1671	+	22 lines, (v) any individual replacement part for oil field
	1672	+	23 exploration, drilling, and production equipment, and (vi)
	1673	+	24 machinery and equipment purchased for lease; but excluding
	1674	+	25 motor vehicles required to be registered under the Illinois
	1675	+	26 Vehicle Code.
	1676	+
	1677	+
	1678	+
	1679	+
	1680	+
	1681	+	SB1705 Enrolled - 47 - LRB103 00134 HLH 45138 b
	1682	+
	1683	+
	1684	+	SB1705 Enrolled- 48 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 48 - LRB103 00134 HLH 45138 b
	1685	+	SB1705 Enrolled - 48 - LRB103 00134 HLH 45138 b
	1686	+	1 (11) Photoprocessing machinery and equipment, including
	1687	+	2 repair and replacement parts, both new and used, including
	1688	+	3 that manufactured on special order, certified by the purchaser
	1689	+	4 to be used primarily for photoprocessing, and including
	1690	+	5 photoprocessing machinery and equipment purchased for lease.
	1691	+	6 (12) Until July 1, 2028, coal and aggregate exploration,
	1692	+	7 mining, off-highway hauling, processing, maintenance, and
	1693	+	8 reclamation equipment, including replacement parts and
	1694	+	9 equipment, and including equipment purchased for lease, but
	1695	+	10 excluding motor vehicles required to be registered under the
	1696	+	11 Illinois Vehicle Code. The changes made to this Section by
	1697	+	12 Public Act 97-767 apply on and after July 1, 2003, but no claim
	1698	+	13 for credit or refund is allowed on or after August 16, 2013
	1699	+	14 (the effective date of Public Act 98-456) for such taxes paid
	1700	+	15 during the period beginning July 1, 2003 and ending on August
	1701	+	16 16, 2013 (the effective date of Public Act 98-456).
	1702	+	17 (13) Beginning January 1, 1992 and through June 30, 2016,
	1703	+	18 food for human consumption that is to be consumed off the
	1704	+	19 premises where it is sold (other than alcoholic beverages,
	1705	+	20 soft drinks and food that has been prepared for immediate
	1706	+	21 consumption) and prescription and non-prescription medicines,
	1707	+	22 drugs, medical appliances, and insulin, urine testing
	1708	+	23 materials, syringes, and needles used by diabetics, for human
	1709	+	24 use, when purchased for use by a person receiving medical
	1710	+	25 assistance under Article V of the Illinois Public Aid Code who
	1711	+	26 resides in a licensed long-term care facility, as defined in
	1712	+
	1713	+
	1714	+
	1715	+
	1716	+
	1717	+	SB1705 Enrolled - 48 - LRB103 00134 HLH 45138 b
	1718	+
	1719	+
	1720	+	SB1705 Enrolled- 49 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 49 - LRB103 00134 HLH 45138 b
	1721	+	SB1705 Enrolled - 49 - LRB103 00134 HLH 45138 b
	1722	+	1 the Nursing Home Care Act, or in a licensed facility as defined
	1723	+	2 in the ID/DD Community Care Act, the MC/DD Act, or the
	1724	+	3 Specialized Mental Health Rehabilitation Act of 2013.
	1725	+	4 (14) Semen used for artificial insemination of livestock
	1726	+	5 for direct agricultural production.
	1727	+	6 (15) Horses, or interests in horses, registered with and
	1728	+	7 meeting the requirements of any of the Arabian Horse Club
	1729	+	8 Registry of America, Appaloosa Horse Club, American Quarter
	1730	+	9 Horse Association, United States Trotting Association, or
	1731	+	10 Jockey Club, as appropriate, used for purposes of breeding or
	1732	+	11 racing for prizes. This item (15) is exempt from the
	1733	+	12 provisions of Section 3-55, and the exemption provided for
	1734	+	13 under this item (15) applies for all periods beginning May 30,
	1735	+	14 1995, but no claim for credit or refund is allowed on or after
	1736	+	15 January 1, 2008 (the effective date of Public Act 95-88) for
	1737	+	16 such taxes paid during the period beginning May 30, 2000 and
	1738	+	17 ending on January 1, 2008 (the effective date of Public Act
	1739	+	18 95-88).
	1740	+	19 (16) Computers and communications equipment utilized for
	1741	+	20 any hospital purpose and equipment used in the diagnosis,
	1742	+	21 analysis, or treatment of hospital patients sold to a lessor
	1743	+	22 who leases the equipment, under a lease of one year or longer
	1744	+	23 executed or in effect at the time of the purchase, to a
	1745	+	24 hospital that has been issued an active tax exemption
	1746	+	25 identification number by the Department under Section 1g of
	1747	+	26 the Retailers' Occupation Tax Act.
	1748	+
	1749	+
	1750	+
	1751	+
	1752	+
	1753	+	SB1705 Enrolled - 49 - LRB103 00134 HLH 45138 b
	1754	+
	1755	+
	1756	+	SB1705 Enrolled- 50 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 50 - LRB103 00134 HLH 45138 b
	1757	+	SB1705 Enrolled - 50 - LRB103 00134 HLH 45138 b
	1758	+	1 (17) Personal property sold to a lessor who leases the
	1759	+	2 property, under a lease of one year or longer executed or in
	1760	+	3 effect at the time of the purchase, to a governmental body that
	1761	+	4 has been issued an active tax exemption identification number
	1762	+	5 by the Department under Section 1g of the Retailers'
	1763	+	6 Occupation Tax Act.
	1764	+	7 (18) Beginning with taxable years ending on or after
	1765	+	8 December 31, 1995 and ending with taxable years ending on or
	1766	+	9 before December 31, 2004, personal property that is donated
	1767	+	10 for disaster relief to be used in a State or federally declared
	1768	+	11 disaster area in Illinois or bordering Illinois by a
	1769	+	12 manufacturer or retailer that is registered in this State to a
	1770	+	13 corporation, society, association, foundation, or institution
	1771	+	14 that has been issued a sales tax exemption identification
	1772	+	15 number by the Department that assists victims of the disaster
	1773	+	16 who reside within the declared disaster area.
	1774	+	17 (19) Beginning with taxable years ending on or after
	1775	+	18 December 31, 1995 and ending with taxable years ending on or
	1776	+	19 before December 31, 2004, personal property that is used in
	1777	+	20 the performance of infrastructure repairs in this State,
	1778	+	21 including but not limited to municipal roads and streets,
	1779	+	22 access roads, bridges, sidewalks, waste disposal systems,
	1780	+	23 water and sewer line extensions, water distribution and
	1781	+	24 purification facilities, storm water drainage and retention
	1782	+	25 facilities, and sewage treatment facilities, resulting from a
	1783	+	26 State or federally declared disaster in Illinois or bordering
	1784	+
	1785	+
	1786	+
	1787	+
	1788	+
	1789	+	SB1705 Enrolled - 50 - LRB103 00134 HLH 45138 b
	1790	+
	1791	+
	1792	+	SB1705 Enrolled- 51 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 51 - LRB103 00134 HLH 45138 b
	1793	+	SB1705 Enrolled - 51 - LRB103 00134 HLH 45138 b
	1794	+	1 Illinois when such repairs are initiated on facilities located
	1795	+	2 in the declared disaster area within 6 months after the
	1796	+	3 disaster.
	1797	+	4 (20) Beginning July 1, 1999, game or game birds sold at a
	1798	+	5 "game breeding and hunting preserve area" as that term is used
	1799	+	6 in the Wildlife Code. This paragraph is exempt from the
	1800	+	7 provisions of Section 3-55.
	1801	+	8 (21) A motor vehicle, as that term is defined in Section
	1802	+	9 1-146 of the Illinois Vehicle Code, that is donated to a
	1803	+	10 corporation, limited liability company, society, association,
	1804	+	11 foundation, or institution that is determined by the
	1805	+	12 Department to be organized and operated exclusively for
	1806	+	13 educational purposes. For purposes of this exemption, "a
	1807	+	14 corporation, limited liability company, society, association,
	1808	+	15 foundation, or institution organized and operated exclusively
	1809	+	16 for educational purposes" means all tax-supported public
	1810	+	17 schools, private schools that offer systematic instruction in
	1811	+	18 useful branches of learning by methods common to public
	1812	+	19 schools and that compare favorably in their scope and
	1813	+	20 intensity with the course of study presented in tax-supported
	1814	+	21 schools, and vocational or technical schools or institutes
	1815	+	22 organized and operated exclusively to provide a course of
	1816	+	23 study of not less than 6 weeks duration and designed to prepare
	1817	+	24 individuals to follow a trade or to pursue a manual,
	1818	+	25 technical, mechanical, industrial, business, or commercial
	1819	+	26 occupation.
	1820	+
	1821	+
	1822	+
	1823	+
	1824	+
	1825	+	SB1705 Enrolled - 51 - LRB103 00134 HLH 45138 b
	1826	+
	1827	+
	1828	+	SB1705 Enrolled- 52 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 52 - LRB103 00134 HLH 45138 b
	1829	+	SB1705 Enrolled - 52 - LRB103 00134 HLH 45138 b
	1830	+	1 (22) Beginning January 1, 2000, personal property,
	1831	+	2 including food, purchased through fundraising events for the
	1832	+	3 benefit of a public or private elementary or secondary school,
	1833	+	4 a group of those schools, or one or more school districts if
	1834	+	5 the events are sponsored by an entity recognized by the school
	1835	+	6 district that consists primarily of volunteers and includes
	1836	+	7 parents and teachers of the school children. This paragraph
	1837	+	8 does not apply to fundraising events (i) for the benefit of
	1838	+	9 private home instruction or (ii) for which the fundraising
	1839	+	10 entity purchases the personal property sold at the events from
	1840	+	11 another individual or entity that sold the property for the
	1841	+	12 purpose of resale by the fundraising entity and that profits
	1842	+	13 from the sale to the fundraising entity. This paragraph is
	1843	+	14 exempt from the provisions of Section 3-55.
	1844	+	15 (23) Beginning January 1, 2000 and through December 31,
	1845	+	16 2001, new or used automatic vending machines that prepare and
	1846	+	17 serve hot food and beverages, including coffee, soup, and
	1847	+	18 other items, and replacement parts for these machines.
	1848	+	19 Beginning January 1, 2002 and through June 30, 2003, machines
	1849	+	20 and parts for machines used in commercial, coin-operated
	1850	+	21 amusement and vending business if a use or occupation tax is
	1851	+	22 paid on the gross receipts derived from the use of the
	1852	+	23 commercial, coin-operated amusement and vending machines. This
	1853	+	24 paragraph is exempt from the provisions of Section 3-55.
	1854	+	25 (24) Beginning on August 2, 2001 (the effective date of
	1855	+	26 Public Act 92-227), computers and communications equipment
	1856	+
	1857	+
	1858	+
	1859	+
	1860	+
	1861	+	SB1705 Enrolled - 52 - LRB103 00134 HLH 45138 b
	1862	+
	1863	+
	1864	+	SB1705 Enrolled- 53 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 53 - LRB103 00134 HLH 45138 b
	1865	+	SB1705 Enrolled - 53 - LRB103 00134 HLH 45138 b
	1866	+	1 utilized for any hospital purpose and equipment used in the
	1867	+	2 diagnosis, analysis, or treatment of hospital patients sold to
	1868	+	3 a lessor who leases the equipment, under a lease of one year or
	1869	+	4 longer executed or in effect at the time of the purchase, to a
	1870	+	5 hospital that has been issued an active tax exemption
	1871	+	6 identification number by the Department under Section 1g of
	1872	+	7 the Retailers' Occupation Tax Act. This paragraph is exempt
	1873	+	8 from the provisions of Section 3-55.
	1874	+	9 (25) Beginning on August 2, 2001 (the effective date of
	1875	+	10 Public Act 92-227), personal property sold to a lessor who
	1876	+	11 leases the property, under a lease of one year or longer
	1877	+	12 executed or in effect at the time of the purchase, to a
	1878	+	13 governmental body that has been issued an active tax exemption
	1879	+	14 identification number by the Department under Section 1g of
	1880	+	15 the Retailers' Occupation Tax Act. This paragraph is exempt
	1881	+	16 from the provisions of Section 3-55.
	1882	+	17 (26) Beginning on January 1, 2002 and through June 30,
	1883	+	18 2016, tangible personal property purchased from an Illinois
	1884	+	19 retailer by a taxpayer engaged in centralized purchasing
	1885	+	20 activities in Illinois who will, upon receipt of the property
	1886	+	21 in Illinois, temporarily store the property in Illinois (i)
	1887	+	22 for the purpose of subsequently transporting it outside this
	1888	+	23 State for use or consumption thereafter solely outside this
	1889	+	24 State or (ii) for the purpose of being processed, fabricated,
	1890	+	25 or manufactured into, attached to, or incorporated into other
	1891	+	26 tangible personal property to be transported outside this
	1892	+
	1893	+
	1894	+
	1895	+
	1896	+
	1897	+	SB1705 Enrolled - 53 - LRB103 00134 HLH 45138 b
	1898	+
	1899	+
	1900	+	SB1705 Enrolled- 54 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 54 - LRB103 00134 HLH 45138 b
	1901	+	SB1705 Enrolled - 54 - LRB103 00134 HLH 45138 b
	1902	+	1 State and thereafter used or consumed solely outside this
	1903	+	2 State. The Director of Revenue shall, pursuant to rules
	1904	+	3 adopted in accordance with the Illinois Administrative
	1905	+	4 Procedure Act, issue a permit to any taxpayer in good standing
	1906	+	5 with the Department who is eligible for the exemption under
	1907	+	6 this paragraph (26). The permit issued under this paragraph
	1908	+	7 (26) shall authorize the holder, to the extent and in the
	1909	+	8 manner specified in the rules adopted under this Act, to
	1910	+	9 purchase tangible personal property from a retailer exempt
	1911	+	10 from the taxes imposed by this Act. Taxpayers shall maintain
	1912	+	11 all necessary books and records to substantiate the use and
	1913	+	12 consumption of all such tangible personal property outside of
	1914	+	13 the State of Illinois.
	1915	+	14 (27) Beginning January 1, 2008, tangible personal property
	1916	+	15 used in the construction or maintenance of a community water
	1917	+	16 supply, as defined under Section 3.145 of the Environmental
	1918	+	17 Protection Act, that is operated by a not-for-profit
	1919	+	18 corporation that holds a valid water supply permit issued
	1920	+	19 under Title IV of the Environmental Protection Act. This
	1921	+	20 paragraph is exempt from the provisions of Section 3-55.
	1922	+	21 (28) Tangible personal property sold to a
	1923	+	22 public-facilities corporation, as described in Section
	1924	+	23 11-65-10 of the Illinois Municipal Code, for purposes of
	1925	+	24 constructing or furnishing a municipal convention hall, but
	1926	+	25 only if the legal title to the municipal convention hall is
	1927	+	26 transferred to the municipality without any further
	1928	+
	1929	+
	1930	+
	1931	+
	1932	+
	1933	+	SB1705 Enrolled - 54 - LRB103 00134 HLH 45138 b
	1934	+
	1935	+
	1936	+	SB1705 Enrolled- 55 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 55 - LRB103 00134 HLH 45138 b
	1937	+	SB1705 Enrolled - 55 - LRB103 00134 HLH 45138 b
	1938	+	1 consideration by or on behalf of the municipality at the time
	1939	+	2 of the completion of the municipal convention hall or upon the
	1940	+	3 retirement or redemption of any bonds or other debt
	1941	+	4 instruments issued by the public-facilities corporation in
	1942	+	5 connection with the development of the municipal convention
	1943	+	6 hall. This exemption includes existing public-facilities
	1944	+	7 corporations as provided in Section 11-65-25 of the Illinois
	1945	+	8 Municipal Code. This paragraph is exempt from the provisions
	1946	+	9 of Section 3-55.
	1947	+	10 (29) Beginning January 1, 2010 and continuing through
	1948	+	11 December 31, 2024, materials, parts, equipment, components,
	1949	+	12 and furnishings incorporated into or upon an aircraft as part
	1950	+	13 of the modification, refurbishment, completion, replacement,
	1951	+	14 repair, or maintenance of the aircraft. This exemption
	1952	+	15 includes consumable supplies used in the modification,
	1953	+	16 refurbishment, completion, replacement, repair, and
	1954	+	17 maintenance of aircraft, but excludes any materials, parts,
	1955	+	18 equipment, components, and consumable supplies used in the
	1956	+	19 modification, replacement, repair, and maintenance of aircraft
	1957	+	20 engines or power plants, whether such engines or power plants
	1958	+	21 are installed or uninstalled upon any such aircraft.
	1959	+	22 "Consumable supplies" include, but are not limited to,
	1960	+	23 adhesive, tape, sandpaper, general purpose lubricants,
	1961	+	24 cleaning solution, latex gloves, and protective films. This
	1962	+	25 exemption applies only to the transfer of qualifying tangible
	1963	+	26 personal property incident to the modification, refurbishment,
	1964	+
	1965	+
	1966	+
	1967	+
	1968	+
	1969	+	SB1705 Enrolled - 55 - LRB103 00134 HLH 45138 b
	1970	+
	1971	+
	1972	+	SB1705 Enrolled- 56 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 56 - LRB103 00134 HLH 45138 b
	1973	+	SB1705 Enrolled - 56 - LRB103 00134 HLH 45138 b
	1974	+	1 completion, replacement, repair, or maintenance of an aircraft
	1975	+	2 by persons who (i) hold an Air Agency Certificate and are
	1976	+	3 empowered to operate an approved repair station by the Federal
	1977	+	4 Aviation Administration, (ii) have a Class IV Rating, and
	1978	+	5 (iii) conduct operations in accordance with Part 145 of the
	1979	+	6 Federal Aviation Regulations. The exemption does not include
	1980	+	7 aircraft operated by a commercial air carrier providing
	1981	+	8 scheduled passenger air service pursuant to authority issued
	1982	+	9 under Part 121 or Part 129 of the Federal Aviation
	1983	+	10 Regulations. The changes made to this paragraph (29) by Public
	1984	+	11 Act 98-534 are declarative of existing law. It is the intent of
	1985	+	12 the General Assembly that the exemption under this paragraph
	1986	+	13 (29) applies continuously from January 1, 2010 through
	1987	+	14 December 31, 2024; however, no claim for credit or refund is
	1988	+	15 allowed for taxes paid as a result of the disallowance of this
	1989	+	16 exemption on or after January 1, 2015 and prior to February 5,
	1990	+	17 2020 (the effective date of Public Act 101-629) this
	1991	+	18 amendatory Act of the 101st General Assembly.
	1992	+	19 (30) Beginning January 1, 2017 and through December 31,
	1993	+	20 2026, menstrual pads, tampons, and menstrual cups.
	1994	+	21 (31) Tangible personal property transferred to a purchaser
	1995	+	22 who is exempt from tax by operation of federal law. This
	1996	+	23 paragraph is exempt from the provisions of Section 3-55.
	1997	+	24 (32) Qualified tangible personal property used in the
	1998	+	25 construction or operation of a data center that has been
	1999	+	26 granted a certificate of exemption by the Department of
	2000	+
	2001	+
	2002	+
	2003	+
	2004	+
	2005	+	SB1705 Enrolled - 56 - LRB103 00134 HLH 45138 b
	2006	+
	2007	+
	2008	+	SB1705 Enrolled- 57 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 57 - LRB103 00134 HLH 45138 b
	2009	+	SB1705 Enrolled - 57 - LRB103 00134 HLH 45138 b
	2010	+	1 Commerce and Economic Opportunity, whether that tangible
	2011	+	2 personal property is purchased by the owner, operator, or
	2012	+	3 tenant of the data center or by a contractor or subcontractor
	2013	+	4 of the owner, operator, or tenant. Data centers that would
	2014	+	5 have qualified for a certificate of exemption prior to January
	2015	+	6 1, 2020 had Public Act 101-31 this amendatory Act of the 101st
	2016	+	7 General Assembly been in effect, may apply for and obtain an
	2017	+	8 exemption for subsequent purchases of computer equipment or
	2018	+	9 enabling software purchased or leased to upgrade, supplement,
	2019	+	10 or replace computer equipment or enabling software purchased
	2020	+	11 or leased in the original investment that would have
	2021	+	12 qualified.
	2022	+	13 The Department of Commerce and Economic Opportunity shall
	2023	+	14 grant a certificate of exemption under this item (32) to
	2024	+	15 qualified data centers as defined by Section 605-1025 of the
	2025	+	16 Department of Commerce and Economic Opportunity Law of the
	2026	+	17 Civil Administrative Code of Illinois.
	2027	+	18 For the purposes of this item (32):
	2028	+	19 "Data center" means a building or a series of
	2029	+	20 buildings rehabilitated or constructed to house working
	2030	+	21 servers in one physical location or multiple sites within
	2031	+	22 the State of Illinois.
	2032	+	23 "Qualified tangible personal property" means:
	2033	+	24 electrical systems and equipment; climate control and
	2034	+	25 chilling equipment and systems; mechanical systems and
	2035	+	26 equipment; monitoring and secure systems; emergency
	2036	+
	2037	+
	2038	+
	2039	+
	2040	+
	2041	+	SB1705 Enrolled - 57 - LRB103 00134 HLH 45138 b
	2042	+
	2043	+
	2044	+	SB1705 Enrolled- 58 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 58 - LRB103 00134 HLH 45138 b
	2045	+	SB1705 Enrolled - 58 - LRB103 00134 HLH 45138 b
	2046	+	1 generators; hardware; computers; servers; data storage
	2047	+	2 devices; network connectivity equipment; racks; cabinets;
	2048	+	3 telecommunications cabling infrastructure; raised floor
	2049	+	4 systems; peripheral components or systems; software;
	2050	+	5 mechanical, electrical, or plumbing systems; battery
	2051	+	6 systems; cooling systems and towers; temperature control
	2052	+	7 systems; other cabling; and other data center
	2053	+	8 infrastructure equipment and systems necessary to operate
	2054	+	9 qualified tangible personal property, including fixtures;
	2055	+	10 and component parts of any of the foregoing, including
	2056	+	11 installation, maintenance, repair, refurbishment, and
	2057	+	12 replacement of qualified tangible personal property to
	2058	+	13 generate, transform, transmit, distribute, or manage
	2059	+	14 electricity necessary to operate qualified tangible
	2060	+	15 personal property; and all other tangible personal
	2061	+	16 property that is essential to the operations of a computer
	2062	+	17 data center. The term "qualified tangible personal
	2063	+	18 property" also includes building materials physically
	2064	+	19 incorporated in to the qualifying data center. To document
	2065	+	20 the exemption allowed under this Section, the retailer
	2066	+	21 must obtain from the purchaser a copy of the certificate
	2067	+	22 of eligibility issued by the Department of Commerce and
	2068	+	23 Economic Opportunity.
	2069	+	24 This item (32) is exempt from the provisions of Section
	2070	+	25 3-55.
	2071	+	26 (33) Beginning July 1, 2022, breast pumps, breast pump
	2072	+
	2073	+
	2074	+
	2075	+
	2076	+
	2077	+	SB1705 Enrolled - 58 - LRB103 00134 HLH 45138 b
	2078	+
	2079	+
	2080	+	SB1705 Enrolled- 59 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 59 - LRB103 00134 HLH 45138 b
	2081	+	SB1705 Enrolled - 59 - LRB103 00134 HLH 45138 b
	2082	+	1 collection and storage supplies, and breast pump kits. This
	2083	+	2 item (33) is exempt from the provisions of Section 3-55. As
	2084	+	3 used in this item (33):
	2085	+	4 "Breast pump" means an electrically controlled or
	2086	+	5 manually controlled pump device designed or marketed to be
	2087	+	6 used to express milk from a human breast during lactation,
	2088	+	7 including the pump device and any battery, AC adapter, or
	2089	+	8 other power supply unit that is used to power the pump
	2090	+	9 device and is packaged and sold with the pump device at the
	2091	+	10 time of sale.
	2092	+	11 "Breast pump collection and storage supplies" means
	2093	+	12 items of tangible personal property designed or marketed
	2094	+	13 to be used in conjunction with a breast pump to collect
	2095	+	14 milk expressed from a human breast and to store collected
	2096	+	15 milk until it is ready for consumption.
	2097	+	16 "Breast pump collection and storage supplies"
	2098	+	17 includes, but is not limited to: breast shields and breast
	2099	+	18 shield connectors; breast pump tubes and tubing adapters;
	2100	+	19 breast pump valves and membranes; backflow protectors and
	2101	+	20 backflow protector adaptors; bottles and bottle caps
	2102	+	21 specific to the operation of the breast pump; and breast
	2103	+	22 milk storage bags.
	2104	+	23 "Breast pump collection and storage supplies" does not
	2105	+	24 include: (1) bottles and bottle caps not specific to the
	2106	+	25 operation of the breast pump; (2) breast pump travel bags
	2107	+	26 and other similar carrying accessories, including ice
	2108	+
	2109	+
	2110	+
	2111	+
	2112	+
	2113	+	SB1705 Enrolled - 59 - LRB103 00134 HLH 45138 b
	2114	+
	2115	+
	2116	+	SB1705 Enrolled- 60 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 60 - LRB103 00134 HLH 45138 b
	2117	+	SB1705 Enrolled - 60 - LRB103 00134 HLH 45138 b
	2118	+	1 packs, labels, and other similar products; (3) breast pump
	2119	+	2 cleaning supplies; (4) nursing bras, bra pads, breast
	2120	+	3 shells, and other similar products; and (5) creams,
	2121	+	4 ointments, and other similar products that relieve
	2122	+	5 breastfeeding-related symptoms or conditions of the
	2123	+	6 breasts or nipples, unless sold as part of a breast pump
	2124	+	7 kit that is pre-packaged by the breast pump manufacturer
	2125	+	8 or distributor.
	2126	+	9 "Breast pump kit" means a kit that: (1) contains no
	2127	+	10 more than a breast pump, breast pump collection and
	2128	+	11 storage supplies, a rechargeable battery for operating the
	2129	+	12 breast pump, a breastmilk cooler, bottle stands, ice
	2130	+	13 packs, and a breast pump carrying case; and (2) is
	2131	+	14 pre-packaged as a breast pump kit by the breast pump
	2132	+	15 manufacturer or distributor.
	2133	+	16 (34) (33) Tangible personal property sold by or on behalf
	2134	+	17 of the State Treasurer pursuant to the Revised Uniform
	2135	+	18 Unclaimed Property Act. This item (34) (33) is exempt from the
	2136	+	19 provisions of Section 3-55.
	2137	+	20 (35) Beginning on January 1, 2024, tangible personal
	2138	+	21 property purchased by an active duty member of the armed
	2139	+	22 forces of the United States who presents valid military
	2140	+	23 identification and purchases the property using a form of
	2141	+	24 payment where the federal government is the payor. The member
	2142	+	25 of the armed forces must complete, at the point of sale, a form
	2143	+	26 prescribed by the Department of Revenue documenting that the
	2144	+
	2145	+
	2146	+
	2147	+
	2148	+
	2149	+	SB1705 Enrolled - 60 - LRB103 00134 HLH 45138 b
	2150	+
	2151	+
	2152	+	SB1705 Enrolled- 61 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 61 - LRB103 00134 HLH 45138 b
	2153	+	SB1705 Enrolled - 61 - LRB103 00134 HLH 45138 b
	2154	+	1 transaction is eligible for the exemption under this
	2155	+	2 paragraph. Retailers must keep the form as documentation of
	2156	+	3 the exemption in their records for a period of not less than 6
	2157	+	4 years. "Armed forces of the United States" means the United
	2158	+	5 States Army, Navy, Air Force, Marine Corps, or Coast Guard.
	2159	+	6 This paragraph is exempt from the provisions of Section 3-55.
	2160	+	7 (Source: P.A. 101-31, eff. 6-28-19; 101-81, eff. 7-12-19;
	2161	+	8 101-629, eff. 2-5-20; 102-16, eff. 6-17-21; 102-700, Article
	2162	+	9 70, Section 70-15, eff. 4-19-22; 102-700, Article 75, Section
	2163	+	10 75-15, eff. 4-19-22; 102-1026, eff. 5-27-22; revised 8-9-22.)
	2164	+	11 Section 20. The Retailers' Occupation Tax Act is amended
	2165	+	12 by changing Section 2-5 as follows:
	2166	+	13 (35 ILCS 120/2-5)
	2167	+	14 Sec. 2-5. Exemptions. Gross receipts from proceeds from
	2168	+	15 the sale of the following tangible personal property are
	2169	+	16 exempt from the tax imposed by this Act:
	2170	+	17 (1) Farm chemicals.
	2171	+	18 (2) Farm machinery and equipment, both new and used,
	2172	+	19 including that manufactured on special order, certified by
	2173	+	20 the purchaser to be used primarily for production
	2174	+	21 agriculture or State or federal agricultural programs,
	2175	+	22 including individual replacement parts for the machinery
	2176	+	23 and equipment, including machinery and equipment purchased
	2177	+	24 for lease, and including implements of husbandry defined
	2178	+
	2179	+
	2180	+
	2181	+
	2182	+
	2183	+	SB1705 Enrolled - 61 - LRB103 00134 HLH 45138 b
	2184	+
	2185	+
	2186	+	SB1705 Enrolled- 62 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 62 - LRB103 00134 HLH 45138 b
	2187	+	SB1705 Enrolled - 62 - LRB103 00134 HLH 45138 b
	2188	+	1 in Section 1-130 of the Illinois Vehicle Code, farm
	2189	+	2 machinery and agricultural chemical and fertilizer
	2190	+	3 spreaders, and nurse wagons required to be registered
	2191	+	4 under Section 3-809 of the Illinois Vehicle Code, but
	2192	+	5 excluding other motor vehicles required to be registered
	2193	+	6 under the Illinois Vehicle Code. Horticultural polyhouses
	2194	+	7 or hoop houses used for propagating, growing, or
	2195	+	8 overwintering plants shall be considered farm machinery
	2196	+	9 and equipment under this item (2). Agricultural chemical
	2197	+	10 tender tanks and dry boxes shall include units sold
	2198	+	11 separately from a motor vehicle required to be licensed
	2199	+	12 and units sold mounted on a motor vehicle required to be
	2200	+	13 licensed, if the selling price of the tender is separately
	2201	+	14 stated.
	2202	+	15 Farm machinery and equipment shall include precision
	2203	+	16 farming equipment that is installed or purchased to be
	2204	+	17 installed on farm machinery and equipment including, but
	2205	+	18 not limited to, tractors, harvesters, sprayers, planters,
	2206	+	19 seeders, or spreaders. Precision farming equipment
	2207	+	20 includes, but is not limited to, soil testing sensors,
	2208	+	21 computers, monitors, software, global positioning and
	2209	+	22 mapping systems, and other such equipment.
	2210	+	23 Farm machinery and equipment also includes computers,
	2211	+	24 sensors, software, and related equipment used primarily in
	2212	+	25 the computer-assisted operation of production agriculture
	2213	+	26 facilities, equipment, and activities such as, but not
	2214	+
	2215	+
	2216	+
	2217	+
	2218	+
	2219	+	SB1705 Enrolled - 62 - LRB103 00134 HLH 45138 b
	2220	+
	2221	+
	2222	+	SB1705 Enrolled- 63 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 63 - LRB103 00134 HLH 45138 b
	2223	+	SB1705 Enrolled - 63 - LRB103 00134 HLH 45138 b
	2224	+	1 limited to, the collection, monitoring, and correlation of
	2225	+	2 animal and crop data for the purpose of formulating animal
	2226	+	3 diets and agricultural chemicals. This item (2) is exempt
	2227	+	4 from the provisions of Section 2-70.
	2228	+	5 (3) Until July 1, 2003, distillation machinery and
	2229	+	6 equipment, sold as a unit or kit, assembled or installed
	2230	+	7 by the retailer, certified by the user to be used only for
	2231	+	8 the production of ethyl alcohol that will be used for
	2232	+	9 consumption as motor fuel or as a component of motor fuel
	2233	+	10 for the personal use of the user, and not subject to sale
	2234	+	11 or resale.
	2235	+	12 (4) Until July 1, 2003 and beginning again September
	2236	+	13 1, 2004 through August 30, 2014, graphic arts machinery
	2237	+	14 and equipment, including repair and replacement parts,
	2238	+	15 both new and used, and including that manufactured on
	2239	+	16 special order or purchased for lease, certified by the
	2240	+	17 purchaser to be used primarily for graphic arts
	2241	+	18 production. Equipment includes chemicals or chemicals
	2242	+	19 acting as catalysts but only if the chemicals or chemicals
	2243	+	20 acting as catalysts effect a direct and immediate change
	2244	+	21 upon a graphic arts product. Beginning on July 1, 2017,
	2245	+	22 graphic arts machinery and equipment is included in the
	2246	+	23 manufacturing and assembling machinery and equipment
	2247	+	24 exemption under paragraph (14).
	2248	+	25 (5) A motor vehicle that is used for automobile
	2249	+	26 renting, as defined in the Automobile Renting Occupation
	2250	+
	2251	+
	2252	+
	2253	+
	2254	+
	2255	+	SB1705 Enrolled - 63 - LRB103 00134 HLH 45138 b
	2256	+
	2257	+
	2258	+	SB1705 Enrolled- 64 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 64 - LRB103 00134 HLH 45138 b
	2259	+	SB1705 Enrolled - 64 - LRB103 00134 HLH 45138 b
	2260	+	1 and Use Tax Act. This paragraph is exempt from the
	2261	+	2 provisions of Section 2-70.
	2262	+	3 (6) Personal property sold by a teacher-sponsored
	2263	+	4 student organization affiliated with an elementary or
	2264	+	5 secondary school located in Illinois.
	2265	+	6 (7) Until July 1, 2003, proceeds of that portion of
	2266	+	7 the selling price of a passenger car the sale of which is
	2267	+	8 subject to the Replacement Vehicle Tax.
	2268	+	9 (8) Personal property sold to an Illinois county fair
	2269	+	10 association for use in conducting, operating, or promoting
	2270	+	11 the county fair.
	2271	+	12 (9) Personal property sold to a not-for-profit arts or
	2272	+	13 cultural organization that establishes, by proof required
	2273	+	14 by the Department by rule, that it has received an
	2274	+	15 exemption under Section 501(c)(3) of the Internal Revenue
	2275	+	16 Code and that is organized and operated primarily for the
	2276	+	17 presentation or support of arts or cultural programming,
	2277	+	18 activities, or services. These organizations include, but
	2278	+	19 are not limited to, music and dramatic arts organizations
	2279	+	20 such as symphony orchestras and theatrical groups, arts
	2280	+	21 and cultural service organizations, local arts councils,
	2281	+	22 visual arts organizations, and media arts organizations.
	2282	+	23 On and after July 1, 2001 (the effective date of Public Act
	2283	+	24 92-35), however, an entity otherwise eligible for this
	2284	+	25 exemption shall not make tax-free purchases unless it has
	2285	+	26 an active identification number issued by the Department.
	2286	+
	2287	+
	2288	+
	2289	+
	2290	+
	2291	+	SB1705 Enrolled - 64 - LRB103 00134 HLH 45138 b
	2292	+
	2293	+
	2294	+	SB1705 Enrolled- 65 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 65 - LRB103 00134 HLH 45138 b
	2295	+	SB1705 Enrolled - 65 - LRB103 00134 HLH 45138 b
	2296	+	1 (10) Personal property sold by a corporation, society,
	2297	+	2 association, foundation, institution, or organization,
	2298	+	3 other than a limited liability company, that is organized
	2299	+	4 and operated as a not-for-profit service enterprise for
	2300	+	5 the benefit of persons 65 years of age or older if the
	2301	+	6 personal property was not purchased by the enterprise for
	2302	+	7 the purpose of resale by the enterprise.
	2303	+	8 (11) Except as otherwise provided in this Section,
	2304	+	9 personal Personal property sold to a governmental body, to
	2305	+	10 a corporation, society, association, foundation, or
	2306	+	11 institution organized and operated exclusively for
	2307	+	12 charitable, religious, or educational purposes, or to a
	2308	+	13 not-for-profit corporation, society, association,
	2309	+	14 foundation, institution, or organization that has no
	2310	+	15 compensated officers or employees and that is organized
	2311	+	16 and operated primarily for the recreation of persons 55
	2312	+	17 years of age or older. A limited liability company may
	2313	+	18 qualify for the exemption under this paragraph only if the
	2314	+	19 limited liability company is organized and operated
	2315	+	20 exclusively for educational purposes. On and after July 1,
	2316	+	21 1987, however, no entity otherwise eligible for this
	2317	+	22 exemption shall make tax-free purchases unless it has an
	2318	+	23 active identification number issued by the Department.
	2319	+	24 (12) (Blank).
	2320	+	25 (12-5) On and after July 1, 2003 and through June 30,
	2321	+	26 2004, motor vehicles of the second division with a gross
	2322	+
	2323	+
	2324	+
	2325	+
	2326	+
	2327	+	SB1705 Enrolled - 65 - LRB103 00134 HLH 45138 b
	2328	+
	2329	+
	2330	+	SB1705 Enrolled- 66 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 66 - LRB103 00134 HLH 45138 b
	2331	+	SB1705 Enrolled - 66 - LRB103 00134 HLH 45138 b
	2332	+	1 vehicle weight in excess of 8,000 pounds that are subject
	2333	+	2 to the commercial distribution fee imposed under Section
	2334	+	3 3-815.1 of the Illinois Vehicle Code. Beginning on July 1,
	2335	+	4 2004 and through June 30, 2005, the use in this State of
	2336	+	5 motor vehicles of the second division: (i) with a gross
	2337	+	6 vehicle weight rating in excess of 8,000 pounds; (ii) that
	2338	+	7 are subject to the commercial distribution fee imposed
	2339	+	8 under Section 3-815.1 of the Illinois Vehicle Code; and
	2340	+	9 (iii) that are primarily used for commercial purposes.
	2341	+	10 Through June 30, 2005, this exemption applies to repair
	2342	+	11 and replacement parts added after the initial purchase of
	2343	+	12 such a motor vehicle if that motor vehicle is used in a
	2344	+	13 manner that would qualify for the rolling stock exemption
	2345	+	14 otherwise provided for in this Act. For purposes of this
	2346	+	15 paragraph, "used for commercial purposes" means the
	2347	+	16 transportation of persons or property in furtherance of
	2348	+	17 any commercial or industrial enterprise whether for-hire
	2349	+	18 or not.
	2350	+	19 (13) Proceeds from sales to owners, lessors, or
	2351	+	20 shippers of tangible personal property that is utilized by
	2352	+	21 interstate carriers for hire for use as rolling stock
	2353	+	22 moving in interstate commerce and equipment operated by a
	2354	+	23 telecommunications provider, licensed as a common carrier
	2355	+	24 by the Federal Communications Commission, which is
	2356	+	25 permanently installed in or affixed to aircraft moving in
	2357	+	26 interstate commerce.
	2358	+
	2359	+
	2360	+
	2361	+
	2362	+
	2363	+	SB1705 Enrolled - 66 - LRB103 00134 HLH 45138 b
	2364	+
	2365	+
	2366	+	SB1705 Enrolled- 67 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 67 - LRB103 00134 HLH 45138 b
	2367	+	SB1705 Enrolled - 67 - LRB103 00134 HLH 45138 b
	2368	+	1 (14) Machinery and equipment that will be used by the
	2369	+	2 purchaser, or a lessee of the purchaser, primarily in the
	2370	+	3 process of manufacturing or assembling tangible personal
	2371	+	4 property for wholesale or retail sale or lease, whether
	2372	+	5 the sale or lease is made directly by the manufacturer or
	2373	+	6 by some other person, whether the materials used in the
	2374	+	7 process are owned by the manufacturer or some other
	2375	+	8 person, or whether the sale or lease is made apart from or
	2376	+	9 as an incident to the seller's engaging in the service
	2377	+	10 occupation of producing machines, tools, dies, jigs,
	2378	+	11 patterns, gauges, or other similar items of no commercial
	2379	+	12 value on special order for a particular purchaser. The
	2380	+	13 exemption provided by this paragraph (14) does not include
	2381	+	14 machinery and equipment used in (i) the generation of
	2382	+	15 electricity for wholesale or retail sale; (ii) the
	2383	+	16 generation or treatment of natural or artificial gas for
	2384	+	17 wholesale or retail sale that is delivered to customers
	2385	+	18 through pipes, pipelines, or mains; or (iii) the treatment
	2386	+	19 of water for wholesale or retail sale that is delivered to
	2387	+	20 customers through pipes, pipelines, or mains. The
	2388	+	21 provisions of Public Act 98-583 are declaratory of
	2389	+	22 existing law as to the meaning and scope of this
	2390	+	23 exemption. Beginning on July 1, 2017, the exemption
	2391	+	24 provided by this paragraph (14) includes, but is not
	2392	+	25 limited to, graphic arts machinery and equipment, as
	2393	+	26 defined in paragraph (4) of this Section.
	2394	+
	2395	+
	2396	+
	2397	+
	2398	+
	2399	+	SB1705 Enrolled - 67 - LRB103 00134 HLH 45138 b
	2400	+
	2401	+
	2402	+	SB1705 Enrolled- 68 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 68 - LRB103 00134 HLH 45138 b
	2403	+	SB1705 Enrolled - 68 - LRB103 00134 HLH 45138 b
	2404	+	1 (15) Proceeds of mandatory service charges separately
	2405	+	2 stated on customers' bills for purchase and consumption of
	2406	+	3 food and beverages, to the extent that the proceeds of the
	2407	+	4 service charge are in fact turned over as tips or as a
	2408	+	5 substitute for tips to the employees who participate
	2409	+	6 directly in preparing, serving, hosting or cleaning up the
	2410	+	7 food or beverage function with respect to which the
	2411	+	8 service charge is imposed.
	2412	+	9 (16) Tangible personal property sold to a purchaser if
	2413	+	10 the purchaser is exempt from use tax by operation of
	2414	+	11 federal law. This paragraph is exempt from the provisions
	2415	+	12 of Section 2-70.
	2416	+	13 (17) Tangible personal property sold to a common
	2417	+	14 carrier by rail or motor that receives the physical
	2418	+	15 possession of the property in Illinois and that transports
	2419	+	16 the property, or shares with another common carrier in the
	2420	+	17 transportation of the property, out of Illinois on a
	2421	+	18 standard uniform bill of lading showing the seller of the
	2422	+	19 property as the shipper or consignor of the property to a
	2423	+	20 destination outside Illinois, for use outside Illinois.
	2424	+	21 (18) Legal tender, currency, medallions, or gold or
	2425	+	22 silver coinage issued by the State of Illinois, the
	2426	+	23 government of the United States of America, or the
	2427	+	24 government of any foreign country, and bullion.
	2428	+	25 (19) Until July 1, 2003, oil field exploration,
	2429	+	26 drilling, and production equipment, including (i) rigs and
	2430	+
	2431	+
	2432	+
	2433	+
	2434	+
	2435	+	SB1705 Enrolled - 68 - LRB103 00134 HLH 45138 b
	2436	+
	2437	+
	2438	+	SB1705 Enrolled- 69 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 69 - LRB103 00134 HLH 45138 b
	2439	+	SB1705 Enrolled - 69 - LRB103 00134 HLH 45138 b
	2440	+	1 parts of rigs, rotary rigs, cable tool rigs, and workover
	2441	+	2 rigs, (ii) pipe and tubular goods, including casing and
	2442	+	3 drill strings, (iii) pumps and pump-jack units, (iv)
	2443	+	4 storage tanks and flow lines, (v) any individual
	2444	+	5 replacement part for oil field exploration, drilling, and
	2445	+	6 production equipment, and (vi) machinery and equipment
	2446	+	7 purchased for lease; but excluding motor vehicles required
	2447	+	8 to be registered under the Illinois Vehicle Code.
	2448	+	9 (20) Photoprocessing machinery and equipment,
	2449	+	10 including repair and replacement parts, both new and used,
	2450	+	11 including that manufactured on special order, certified by
	2451	+	12 the purchaser to be used primarily for photoprocessing,
	2452	+	13 and including photoprocessing machinery and equipment
	2453	+	14 purchased for lease.
	2454	+	15 (21) Until July 1, 2028, coal and aggregate
	2455	+	16 exploration, mining, off-highway hauling, processing,
	2456	+	17 maintenance, and reclamation equipment, including
	2457	+	18 replacement parts and equipment, and including equipment
	2458	+	19 purchased for lease, but excluding motor vehicles required
	2459	+	20 to be registered under the Illinois Vehicle Code. The
	2460	+	21 changes made to this Section by Public Act 97-767 apply on
	2461	+	22 and after July 1, 2003, but no claim for credit or refund
	2462	+	23 is allowed on or after August 16, 2013 (the effective date
	2463	+	24 of Public Act 98-456) for such taxes paid during the
	2464	+	25 period beginning July 1, 2003 and ending on August 16,
	2465	+	26 2013 (the effective date of Public Act 98-456).
	2466	+
	2467	+
	2468	+
	2469	+
	2470	+
	2471	+	SB1705 Enrolled - 69 - LRB103 00134 HLH 45138 b
	2472	+
	2473	+
	2474	+	SB1705 Enrolled- 70 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 70 - LRB103 00134 HLH 45138 b
	2475	+	SB1705 Enrolled - 70 - LRB103 00134 HLH 45138 b
	2476	+	1 (22) Until June 30, 2013, fuel and petroleum products
	2477	+	2 sold to or used by an air carrier, certified by the carrier
	2478	+	3 to be used for consumption, shipment, or storage in the
	2479	+	4 conduct of its business as an air common carrier, for a
	2480	+	5 flight destined for or returning from a location or
	2481	+	6 locations outside the United States without regard to
	2482	+	7 previous or subsequent domestic stopovers.
	2483	+	8 Beginning July 1, 2013, fuel and petroleum products
	2484	+	9 sold to or used by an air carrier, certified by the carrier
	2485	+	10 to be used for consumption, shipment, or storage in the
	2486	+	11 conduct of its business as an air common carrier, for a
	2487	+	12 flight that (i) is engaged in foreign trade or is engaged
	2488	+	13 in trade between the United States and any of its
	2489	+	14 possessions and (ii) transports at least one individual or
	2490	+	15 package for hire from the city of origination to the city
	2491	+	16 of final destination on the same aircraft, without regard
	2492	+	17 to a change in the flight number of that aircraft.
	2493	+	18 (23) A transaction in which the purchase order is
	2494	+	19 received by a florist who is located outside Illinois, but
	2495	+	20 who has a florist located in Illinois deliver the property
	2496	+	21 to the purchaser or the purchaser's donee in Illinois.
	2497	+	22 (24) Fuel consumed or used in the operation of ships,
	2498	+	23 barges, or vessels that are used primarily in or for the
	2499	+	24 transportation of property or the conveyance of persons
	2500	+	25 for hire on rivers bordering on this State if the fuel is
	2501	+	26 delivered by the seller to the purchaser's barge, ship, or
	2502	+
	2503	+
	2504	+
	2505	+
	2506	+
	2507	+	SB1705 Enrolled - 70 - LRB103 00134 HLH 45138 b
	2508	+
	2509	+
	2510	+	SB1705 Enrolled- 71 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 71 - LRB103 00134 HLH 45138 b
	2511	+	SB1705 Enrolled - 71 - LRB103 00134 HLH 45138 b
	2512	+	1 vessel while it is afloat upon that bordering river.
	2513	+	2 (25) Except as provided in item (25-5) of this
	2514	+	3 Section, a motor vehicle sold in this State to a
	2515	+	4 nonresident even though the motor vehicle is delivered to
	2516	+	5 the nonresident in this State, if the motor vehicle is not
	2517	+	6 to be titled in this State, and if a drive-away permit is
	2518	+	7 issued to the motor vehicle as provided in Section 3-603
	2519	+	8 of the Illinois Vehicle Code or if the nonresident
	2520	+	9 purchaser has vehicle registration plates to transfer to
	2521	+	10 the motor vehicle upon returning to his or her home state.
	2522	+	11 The issuance of the drive-away permit or having the
	2523	+	12 out-of-state registration plates to be transferred is
	2524	+	13 prima facie evidence that the motor vehicle will not be
	2525	+	14 titled in this State.
	2526	+	15 (25-5) The exemption under item (25) does not apply if
	2527	+	16 the state in which the motor vehicle will be titled does
	2528	+	17 not allow a reciprocal exemption for a motor vehicle sold
	2529	+	18 and delivered in that state to an Illinois resident but
	2530	+	19 titled in Illinois. The tax collected under this Act on
	2531	+	20 the sale of a motor vehicle in this State to a resident of
	2532	+	21 another state that does not allow a reciprocal exemption
	2533	+	22 shall be imposed at a rate equal to the state's rate of tax
	2534	+	23 on taxable property in the state in which the purchaser is
	2535	+	24 a resident, except that the tax shall not exceed the tax
	2536	+	25 that would otherwise be imposed under this Act. At the
	2537	+	26 time of the sale, the purchaser shall execute a statement,
	2538	+
	2539	+
	2540	+
	2541	+
	2542	+
	2543	+	SB1705 Enrolled - 71 - LRB103 00134 HLH 45138 b
	2544	+
	2545	+
	2546	+	SB1705 Enrolled- 72 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 72 - LRB103 00134 HLH 45138 b
	2547	+	SB1705 Enrolled - 72 - LRB103 00134 HLH 45138 b
	2548	+	1 signed under penalty of perjury, of his or her intent to
	2549	+	2 title the vehicle in the state in which the purchaser is a
	2550	+	3 resident within 30 days after the sale and of the fact of
	2551	+	4 the payment to the State of Illinois of tax in an amount
	2552	+	5 equivalent to the state's rate of tax on taxable property
	2553	+	6 in his or her state of residence and shall submit the
	2554	+	7 statement to the appropriate tax collection agency in his
	2555	+	8 or her state of residence. In addition, the retailer must
	2556	+	9 retain a signed copy of the statement in his or her
	2557	+	10 records. Nothing in this item shall be construed to
	2558	+	11 require the removal of the vehicle from this state
	2559	+	12 following the filing of an intent to title the vehicle in
	2560	+	13 the purchaser's state of residence if the purchaser titles
	2561	+	14 the vehicle in his or her state of residence within 30 days
	2562	+	15 after the date of sale. The tax collected under this Act in
	2563	+	16 accordance with this item (25-5) shall be proportionately
	2564	+	17 distributed as if the tax were collected at the 6.25%
	2565	+	18 general rate imposed under this Act.
	2566	+	19 (25-7) Beginning on July 1, 2007, no tax is imposed
	2567	+	20 under this Act on the sale of an aircraft, as defined in
	2568	+	21 Section 3 of the Illinois Aeronautics Act, if all of the
	2569	+	22 following conditions are met:
	2570	+	23 (1) the aircraft leaves this State within 15 days
	2571	+	24 after the later of either the issuance of the final
	2572	+	25 billing for the sale of the aircraft, or the
	2573	+	26 authorized approval for return to service, completion
	2574	+
	2575	+
	2576	+
	2577	+
	2578	+
	2579	+	SB1705 Enrolled - 72 - LRB103 00134 HLH 45138 b
	2580	+
	2581	+
	2582	+	SB1705 Enrolled- 73 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 73 - LRB103 00134 HLH 45138 b
	2583	+	SB1705 Enrolled - 73 - LRB103 00134 HLH 45138 b
	2584	+	1 of the maintenance record entry, and completion of the
	2585	+	2 test flight and ground test for inspection, as
	2586	+	3 required by 14 CFR C.F.R. 91.407;
	2587	+	4 (2) the aircraft is not based or registered in
	2588	+	5 this State after the sale of the aircraft; and
	2589	+	6 (3) the seller retains in his or her books and
	2590	+	7 records and provides to the Department a signed and
	2591	+	8 dated certification from the purchaser, on a form
	2592	+	9 prescribed by the Department, certifying that the
	2593	+	10 requirements of this item (25-7) are met. The
	2594	+	11 certificate must also include the name and address of
	2595	+	12 the purchaser, the address of the location where the
	2596	+	13 aircraft is to be titled or registered, the address of
	2597	+	14 the primary physical location of the aircraft, and
	2598	+	15 other information that the Department may reasonably
	2599	+	16 require.
	2600	+	17 For purposes of this item (25-7):
	2601	+	18 "Based in this State" means hangared, stored, or
	2602	+	19 otherwise used, excluding post-sale customizations as
	2603	+	20 defined in this Section, for 10 or more days in each
	2604	+	21 12-month period immediately following the date of the sale
	2605	+	22 of the aircraft.
	2606	+	23 "Registered in this State" means an aircraft
	2607	+	24 registered with the Department of Transportation,
	2608	+	25 Aeronautics Division, or titled or registered with the
	2609	+	26 Federal Aviation Administration to an address located in
	2610	+
	2611	+
	2612	+
	2613	+
	2614	+
	2615	+	SB1705 Enrolled - 73 - LRB103 00134 HLH 45138 b
	2616	+
	2617	+
	2618	+	SB1705 Enrolled- 74 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 74 - LRB103 00134 HLH 45138 b
	2619	+	SB1705 Enrolled - 74 - LRB103 00134 HLH 45138 b
	2620	+	1 this State.
	2621	+	2 This paragraph (25-7) is exempt from the provisions of
	2622	+	3 Section 2-70.
	2623	+	4 (26) Semen used for artificial insemination of
	2624	+	5 livestock for direct agricultural production.
	2625	+	6 (27) Horses, or interests in horses, registered with
	2626	+	7 and meeting the requirements of any of the Arabian Horse
	2627	+	8 Club Registry of America, Appaloosa Horse Club, American
	2628	+	9 Quarter Horse Association, United States Trotting
	2629	+	10 Association, or Jockey Club, as appropriate, used for
	2630	+	11 purposes of breeding or racing for prizes. This item (27)
	2631	+	12 is exempt from the provisions of Section 2-70, and the
	2632	+	13 exemption provided for under this item (27) applies for
	2633	+	14 all periods beginning May 30, 1995, but no claim for
	2634	+	15 credit or refund is allowed on or after January 1, 2008
	2635	+	16 (the effective date of Public Act 95-88) for such taxes
	2636	+	17 paid during the period beginning May 30, 2000 and ending
	2637	+	18 on January 1, 2008 (the effective date of Public Act
	2638	+	19 95-88).
	2639	+	20 (28) Computers and communications equipment utilized
	2640	+	21 for any hospital purpose and equipment used in the
	2641	+	22 diagnosis, analysis, or treatment of hospital patients
	2642	+	23 sold to a lessor who leases the equipment, under a lease of
	2643	+	24 one year or longer executed or in effect at the time of the
	2644	+	25 purchase, to a hospital that has been issued an active tax
	2645	+	26 exemption identification number by the Department under
	2646	+
	2647	+
	2648	+
	2649	+
	2650	+
	2651	+	SB1705 Enrolled - 74 - LRB103 00134 HLH 45138 b
	2652	+
	2653	+
	2654	+	SB1705 Enrolled- 75 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 75 - LRB103 00134 HLH 45138 b
	2655	+	SB1705 Enrolled - 75 - LRB103 00134 HLH 45138 b
	2656	+	1 Section 1g of this Act.
	2657	+	2 (29) Personal property sold to a lessor who leases the
	2658	+	3 property, under a lease of one year or longer executed or
	2659	+	4 in effect at the time of the purchase, to a governmental
	2660	+	5 body that has been issued an active tax exemption
	2661	+	6 identification number by the Department under Section 1g
	2662	+	7 of this Act.
	2663	+	8 (30) Beginning with taxable years ending on or after
	2664	+	9 December 31, 1995 and ending with taxable years ending on
	2665	+	10 or before December 31, 2004, personal property that is
	2666	+	11 donated for disaster relief to be used in a State or
	2667	+	12 federally declared disaster area in Illinois or bordering
	2668	+	13 Illinois by a manufacturer or retailer that is registered
	2669	+	14 in this State to a corporation, society, association,
	2670	+	15 foundation, or institution that has been issued a sales
	2671	+	16 tax exemption identification number by the Department that
	2672	+	17 assists victims of the disaster who reside within the
	2673	+	18 declared disaster area.
	2674	+	19 (31) Beginning with taxable years ending on or after
	2675	+	20 December 31, 1995 and ending with taxable years ending on
	2676	+	21 or before December 31, 2004, personal property that is
	2677	+	22 used in the performance of infrastructure repairs in this
	2678	+	23 State, including but not limited to municipal roads and
	2679	+	24 streets, access roads, bridges, sidewalks, waste disposal
	2680	+	25 systems, water and sewer line extensions, water
	2681	+	26 distribution and purification facilities, storm water
	2682	+
	2683	+
	2684	+
	2685	+
	2686	+
	2687	+	SB1705 Enrolled - 75 - LRB103 00134 HLH 45138 b
	2688	+
	2689	+
	2690	+	SB1705 Enrolled- 76 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 76 - LRB103 00134 HLH 45138 b
	2691	+	SB1705 Enrolled - 76 - LRB103 00134 HLH 45138 b
	2692	+	1 drainage and retention facilities, and sewage treatment
	2693	+	2 facilities, resulting from a State or federally declared
	2694	+	3 disaster in Illinois or bordering Illinois when such
	2695	+	4 repairs are initiated on facilities located in the
	2696	+	5 declared disaster area within 6 months after the disaster.
	2697	+	6 (32) Beginning July 1, 1999, game or game birds sold
	2698	+	7 at a "game breeding and hunting preserve area" as that
	2699	+	8 term is used in the Wildlife Code. This paragraph is
	2700	+	9 exempt from the provisions of Section 2-70.
	2701	+	10 (33) A motor vehicle, as that term is defined in
	2702	+	11 Section 1-146 of the Illinois Vehicle Code, that is
	2703	+	12 donated to a corporation, limited liability company,
	2704	+	13 society, association, foundation, or institution that is
	2705	+	14 determined by the Department to be organized and operated
	2706	+	15 exclusively for educational purposes. For purposes of this
	2707	+	16 exemption, "a corporation, limited liability company,
	2708	+	17 society, association, foundation, or institution organized
	2709	+	18 and operated exclusively for educational purposes" means
	2710	+	19 all tax-supported public schools, private schools that
	2711	+	20 offer systematic instruction in useful branches of
	2712	+	21 learning by methods common to public schools and that
	2713	+	22 compare favorably in their scope and intensity with the
	2714	+	23 course of study presented in tax-supported schools, and
	2715	+	24 vocational or technical schools or institutes organized
	2716	+	25 and operated exclusively to provide a course of study of
	2717	+	26 not less than 6 weeks duration and designed to prepare
	2718	+
	2719	+
	2720	+
	2721	+
	2722	+
	2723	+	SB1705 Enrolled - 76 - LRB103 00134 HLH 45138 b
	2724	+
	2725	+
	2726	+	SB1705 Enrolled- 77 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 77 - LRB103 00134 HLH 45138 b
	2727	+	SB1705 Enrolled - 77 - LRB103 00134 HLH 45138 b
	2728	+	1 individuals to follow a trade or to pursue a manual,
	2729	+	2 technical, mechanical, industrial, business, or commercial
	2730	+	3 occupation.
	2731	+	4 (34) Beginning January 1, 2000, personal property,
	2732	+	5 including food, purchased through fundraising events for
	2733	+	6 the benefit of a public or private elementary or secondary
	2734	+	7 school, a group of those schools, or one or more school
	2735	+	8 districts if the events are sponsored by an entity
	2736	+	9 recognized by the school district that consists primarily
	2737	+	10 of volunteers and includes parents and teachers of the
	2738	+	11 school children. This paragraph does not apply to
	2739	+	12 fundraising events (i) for the benefit of private home
	2740	+	13 instruction or (ii) for which the fundraising entity
	2741	+	14 purchases the personal property sold at the events from
	2742	+	15 another individual or entity that sold the property for
	2743	+	16 the purpose of resale by the fundraising entity and that
	2744	+	17 profits from the sale to the fundraising entity. This
	2745	+	18 paragraph is exempt from the provisions of Section 2-70.
	2746	+	19 (35) Beginning January 1, 2000 and through December
	2747	+	20 31, 2001, new or used automatic vending machines that
	2748	+	21 prepare and serve hot food and beverages, including
	2749	+	22 coffee, soup, and other items, and replacement parts for
	2750	+	23 these machines. Beginning January 1, 2002 and through June
	2751	+	24 30, 2003, machines and parts for machines used in
	2752	+	25 commercial, coin-operated amusement and vending business
	2753	+	26 if a use or occupation tax is paid on the gross receipts
	2754	+
	2755	+
	2756	+
	2757	+
	2758	+
	2759	+	SB1705 Enrolled - 77 - LRB103 00134 HLH 45138 b
	2760	+
	2761	+
	2762	+	SB1705 Enrolled- 78 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 78 - LRB103 00134 HLH 45138 b
	2763	+	SB1705 Enrolled - 78 - LRB103 00134 HLH 45138 b
	2764	+	1 derived from the use of the commercial, coin-operated
	2765	+	2 amusement and vending machines. This paragraph is exempt
	2766	+	3 from the provisions of Section 2-70.
	2767	+	4 (35-5) Beginning August 23, 2001 and through June 30,
	2768	+	5 2016, food for human consumption that is to be consumed
	2769	+	6 off the premises where it is sold (other than alcoholic
	2770	+	7 beverages, soft drinks, and food that has been prepared
	2771	+	8 for immediate consumption) and prescription and
	2772	+	9 nonprescription medicines, drugs, medical appliances, and
	2773	+	10 insulin, urine testing materials, syringes, and needles
	2774	+	11 used by diabetics, for human use, when purchased for use
	2775	+	12 by a person receiving medical assistance under Article V
	2776	+	13 of the Illinois Public Aid Code who resides in a licensed
	2777	+	14 long-term care facility, as defined in the Nursing Home
	2778	+	15 Care Act, or a licensed facility as defined in the ID/DD
	2779	+	16 Community Care Act, the MC/DD Act, or the Specialized
	2780	+	17 Mental Health Rehabilitation Act of 2013.
	2781	+	18 (36) Beginning August 2, 2001, computers and
	2782	+	19 communications equipment utilized for any hospital purpose
	2783	+	20 and equipment used in the diagnosis, analysis, or
	2784	+	21 treatment of hospital patients sold to a lessor who leases
	2785	+	22 the equipment, under a lease of one year or longer
	2786	+	23 executed or in effect at the time of the purchase, to a
	2787	+	24 hospital that has been issued an active tax exemption
	2788	+	25 identification number by the Department under Section 1g
	2789	+	26 of this Act. This paragraph is exempt from the provisions
	2790	+
	2791	+
	2792	+
	2793	+
	2794	+
	2795	+	SB1705 Enrolled - 78 - LRB103 00134 HLH 45138 b
	2796	+
	2797	+
	2798	+	SB1705 Enrolled- 79 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 79 - LRB103 00134 HLH 45138 b
	2799	+	SB1705 Enrolled - 79 - LRB103 00134 HLH 45138 b
	2800	+	1 of Section 2-70.
	2801	+	2 (37) Beginning August 2, 2001, personal property sold
	2802	+	3 to a lessor who leases the property, under a lease of one
	2803	+	4 year or longer executed or in effect at the time of the
	2804	+	5 purchase, to a governmental body that has been issued an
	2805	+	6 active tax exemption identification number by the
	2806	+	7 Department under Section 1g of this Act. This paragraph is
	2807	+	8 exempt from the provisions of Section 2-70.
	2808	+	9 (38) Beginning on January 1, 2002 and through June 30,
	2809	+	10 2016, tangible personal property purchased from an
	2810	+	11 Illinois retailer by a taxpayer engaged in centralized
	2811	+	12 purchasing activities in Illinois who will, upon receipt
	2812	+	13 of the property in Illinois, temporarily store the
	2813	+	14 property in Illinois (i) for the purpose of subsequently
	2814	+	15 transporting it outside this State for use or consumption
	2815	+	16 thereafter solely outside this State or (ii) for the
	2816	+	17 purpose of being processed, fabricated, or manufactured
	2817	+	18 into, attached to, or incorporated into other tangible
	2818	+	19 personal property to be transported outside this State and
	2819	+	20 thereafter used or consumed solely outside this State. The
	2820	+	21 Director of Revenue shall, pursuant to rules adopted in
	2821	+	22 accordance with the Illinois Administrative Procedure Act,
	2822	+	23 issue a permit to any taxpayer in good standing with the
	2823	+	24 Department who is eligible for the exemption under this
	2824	+	25 paragraph (38). The permit issued under this paragraph
	2825	+	26 (38) shall authorize the holder, to the extent and in the
	2826	+
	2827	+
	2828	+
	2829	+
	2830	+
	2831	+	SB1705 Enrolled - 79 - LRB103 00134 HLH 45138 b
	2832	+
	2833	+
	2834	+	SB1705 Enrolled- 80 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 80 - LRB103 00134 HLH 45138 b
	2835	+	SB1705 Enrolled - 80 - LRB103 00134 HLH 45138 b
	2836	+	1 manner specified in the rules adopted under this Act, to
	2837	+	2 purchase tangible personal property from a retailer exempt
	2838	+	3 from the taxes imposed by this Act. Taxpayers shall
	2839	+	4 maintain all necessary books and records to substantiate
	2840	+	5 the use and consumption of all such tangible personal
	2841	+	6 property outside of the State of Illinois.
	2842	+	7 (39) Beginning January 1, 2008, tangible personal
	2843	+	8 property used in the construction or maintenance of a
	2844	+	9 community water supply, as defined under Section 3.145 of
	2845	+	10 the Environmental Protection Act, that is operated by a
	2846	+	11 not-for-profit corporation that holds a valid water supply
	2847	+	12 permit issued under Title IV of the Environmental
	2848	+	13 Protection Act. This paragraph is exempt from the
	2849	+	14 provisions of Section 2-70.
	2850	+	15 (40) Beginning January 1, 2010 and continuing through
	2851	+	16 December 31, 2024, materials, parts, equipment,
	2852	+	17 components, and furnishings incorporated into or upon an
	2853	+	18 aircraft as part of the modification, refurbishment,
	2854	+	19 completion, replacement, repair, or maintenance of the
	2855	+	20 aircraft. This exemption includes consumable supplies used
	2856	+	21 in the modification, refurbishment, completion,
	2857	+	22 replacement, repair, and maintenance of aircraft, but
	2858	+	23 excludes any materials, parts, equipment, components, and
	2859	+	24 consumable supplies used in the modification, replacement,
	2860	+	25 repair, and maintenance of aircraft engines or power
	2861	+	26 plants, whether such engines or power plants are installed
	2862	+
	2863	+
	2864	+
	2865	+
	2866	+
	2867	+	SB1705 Enrolled - 80 - LRB103 00134 HLH 45138 b
	2868	+
	2869	+
	2870	+	SB1705 Enrolled- 81 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 81 - LRB103 00134 HLH 45138 b
	2871	+	SB1705 Enrolled - 81 - LRB103 00134 HLH 45138 b
	2872	+	1 or uninstalled upon any such aircraft. "Consumable
	2873	+	2 supplies" include, but are not limited to, adhesive, tape,
	2874	+	3 sandpaper, general purpose lubricants, cleaning solution,
	2875	+	4 latex gloves, and protective films. This exemption applies
	2876	+	5 only to the sale of qualifying tangible personal property
	2877	+	6 to persons who modify, refurbish, complete, replace, or
	2878	+	7 maintain an aircraft and who (i) hold an Air Agency
	2879	+	8 Certificate and are empowered to operate an approved
	2880	+	9 repair station by the Federal Aviation Administration,
	2881	+	10 (ii) have a Class IV Rating, and (iii) conduct operations
	2882	+	11 in accordance with Part 145 of the Federal Aviation
	2883	+	12 Regulations. The exemption does not include aircraft
	2884	+	13 operated by a commercial air carrier providing scheduled
	2885	+	14 passenger air service pursuant to authority issued under
	2886	+	15 Part 121 or Part 129 of the Federal Aviation Regulations.
	2887	+	16 The changes made to this paragraph (40) by Public Act
	2888	+	17 98-534 are declarative of existing law. It is the intent
	2889	+	18 of the General Assembly that the exemption under this
	2890	+	19 paragraph (40) applies continuously from January 1, 2010
	2891	+	20 through December 31, 2024; however, no claim for credit or
	2892	+	21 refund is allowed for taxes paid as a result of the
	2893	+	22 disallowance of this exemption on or after January 1, 2015
	2894	+	23 and prior to February 5, 2020 (the effective date of
	2895	+	24 Public Act 101-629) this amendatory Act of the 101st
	2896	+	25 General Assembly.
	2897	+	26 (41) Tangible personal property sold to a
	2898	+
	2899	+
	2900	+
	2901	+
	2902	+
	2903	+	SB1705 Enrolled - 81 - LRB103 00134 HLH 45138 b
	2904	+
	2905	+
	2906	+	SB1705 Enrolled- 82 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 82 - LRB103 00134 HLH 45138 b
	2907	+	SB1705 Enrolled - 82 - LRB103 00134 HLH 45138 b
	2908	+	1 public-facilities corporation, as described in Section
	2909	+	2 11-65-10 of the Illinois Municipal Code, for purposes of
	2910	+	3 constructing or furnishing a municipal convention hall,
	2911	+	4 but only if the legal title to the municipal convention
	2912	+	5 hall is transferred to the municipality without any
	2913	+	6 further consideration by or on behalf of the municipality
	2914	+	7 at the time of the completion of the municipal convention
	2915	+	8 hall or upon the retirement or redemption of any bonds or
	2916	+	9 other debt instruments issued by the public-facilities
	2917	+	10 corporation in connection with the development of the
	2918	+	11 municipal convention hall. This exemption includes
	2919	+	12 existing public-facilities corporations as provided in
	2920	+	13 Section 11-65-25 of the Illinois Municipal Code. This
	2921	+	14 paragraph is exempt from the provisions of Section 2-70.
	2922	+	15 (42) Beginning January 1, 2017 and through December
	2923	+	16 31, 2026, menstrual pads, tampons, and menstrual cups.
	2924	+	17 (43) Merchandise that is subject to the Rental
	2925	+	18 Purchase Agreement Occupation and Use Tax. The purchaser
	2926	+	19 must certify that the item is purchased to be rented
	2927	+	20 subject to a rental purchase agreement, as defined in the
	2928	+	21 Rental Purchase Agreement Act, and provide proof of
	2929	+	22 registration under the Rental Purchase Agreement
	2930	+	23 Occupation and Use Tax Act. This paragraph is exempt from
	2931	+	24 the provisions of Section 2-70.
	2932	+	25 (44) Qualified tangible personal property used in the
	2933	+	26 construction or operation of a data center that has been
	2934	+
	2935	+
	2936	+
	2937	+
	2938	+
	2939	+	SB1705 Enrolled - 82 - LRB103 00134 HLH 45138 b
	2940	+
	2941	+
	2942	+	SB1705 Enrolled- 83 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 83 - LRB103 00134 HLH 45138 b
	2943	+	SB1705 Enrolled - 83 - LRB103 00134 HLH 45138 b
	2944	+	1 granted a certificate of exemption by the Department of
	2945	+	2 Commerce and Economic Opportunity, whether that tangible
	2946	+	3 personal property is purchased by the owner, operator, or
	2947	+	4 tenant of the data center or by a contractor or
	2948	+	5 subcontractor of the owner, operator, or tenant. Data
	2949	+	6 centers that would have qualified for a certificate of
	2950	+	7 exemption prior to January 1, 2020 had Public Act 101-31
	2951	+	8 this amendatory Act of the 101st General Assembly been in
	2952	+	9 effect, may apply for and obtain an exemption for
	2953	+	10 subsequent purchases of computer equipment or enabling
	2954	+	11 software purchased or leased to upgrade, supplement, or
	2955	+	12 replace computer equipment or enabling software purchased
	2956	+	13 or leased in the original investment that would have
	2957	+	14 qualified.
	2958	+	15 The Department of Commerce and Economic Opportunity
	2959	+	16 shall grant a certificate of exemption under this item
	2960	+	17 (44) to qualified data centers as defined by Section
	2961	+	18 605-1025 of the Department of Commerce and Economic
	2962	+	19 Opportunity Law of the Civil Administrative Code of
	2963	+	20 Illinois.
	2964	+	21 For the purposes of this item (44):
	2965	+	22 "Data center" means a building or a series of
	2966	+	23 buildings rehabilitated or constructed to house
	2967	+	24 working servers in one physical location or multiple
	2968	+	25 sites within the State of Illinois.
	2969	+	26 "Qualified tangible personal property" means:
	2970	+
	2971	+
	2972	+
	2973	+
	2974	+
	2975	+	SB1705 Enrolled - 83 - LRB103 00134 HLH 45138 b
	2976	+
	2977	+
	2978	+	SB1705 Enrolled- 84 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 84 - LRB103 00134 HLH 45138 b
	2979	+	SB1705 Enrolled - 84 - LRB103 00134 HLH 45138 b
	2980	+	1 electrical systems and equipment; climate control and
	2981	+	2 chilling equipment and systems; mechanical systems and
	2982	+	3 equipment; monitoring and secure systems; emergency
	2983	+	4 generators; hardware; computers; servers; data storage
	2984	+	5 devices; network connectivity equipment; racks;
	2985	+	6 cabinets; telecommunications cabling infrastructure;
	2986	+	7 raised floor systems; peripheral components or
	2987	+	8 systems; software; mechanical, electrical, or plumbing
	2988	+	9 systems; battery systems; cooling systems and towers;
	2989	+	10 temperature control systems; other cabling; and other
	2990	+	11 data center infrastructure equipment and systems
	2991	+	12 necessary to operate qualified tangible personal
	2992	+	13 property, including fixtures; and component parts of
	2993	+	14 any of the foregoing, including installation,
	2994	+	15 maintenance, repair, refurbishment, and replacement of
	2995	+	16 qualified tangible personal property to generate,
	2996	+	17 transform, transmit, distribute, or manage electricity
	2997	+	18 necessary to operate qualified tangible personal
	2998	+	19 property; and all other tangible personal property
	2999	+	20 that is essential to the operations of a computer data
	3000	+	21 center. The term "qualified tangible personal
	3001	+	22 property" also includes building materials physically
	3002	+	23 incorporated into the qualifying data center. To
	3003	+	24 document the exemption allowed under this Section, the
	3004	+	25 retailer must obtain from the purchaser a copy of the
	3005	+	26 certificate of eligibility issued by the Department of
	3006	+
	3007	+
	3008	+
	3009	+
	3010	+
	3011	+	SB1705 Enrolled - 84 - LRB103 00134 HLH 45138 b
	3012	+
	3013	+
	3014	+	SB1705 Enrolled- 85 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 85 - LRB103 00134 HLH 45138 b
	3015	+	SB1705 Enrolled - 85 - LRB103 00134 HLH 45138 b
	3016	+	1 Commerce and Economic Opportunity.
	3017	+	2 This item (44) is exempt from the provisions of
	3018	+	3 Section 2-70.
	3019	+	4 (45) Beginning January 1, 2020 and through December
	3020	+	5 31, 2020, sales of tangible personal property made by a
	3021	+	6 marketplace seller over a marketplace for which tax is due
	3022	+	7 under this Act but for which use tax has been collected and
	3023	+	8 remitted to the Department by a marketplace facilitator
	3024	+	9 under Section 2d of the Use Tax Act are exempt from tax
	3025	+	10 under this Act. A marketplace seller claiming this
	3026	+	11 exemption shall maintain books and records demonstrating
	3027	+	12 that the use tax on such sales has been collected and
	3028	+	13 remitted by a marketplace facilitator. Marketplace sellers
	3029	+	14 that have properly remitted tax under this Act on such
	3030	+	15 sales may file a claim for credit as provided in Section 6
	3031	+	16 of this Act. No claim is allowed, however, for such taxes
	3032	+	17 for which a credit or refund has been issued to the
	3033	+	18 marketplace facilitator under the Use Tax Act, or for
	3034	+	19 which the marketplace facilitator has filed a claim for
	3035	+	20 credit or refund under the Use Tax Act.
	3036	+	21 (46) Beginning July 1, 2022, breast pumps, breast pump
	3037	+	22 collection and storage supplies, and breast pump kits.
	3038	+	23 This item (46) is exempt from the provisions of Section
	3039	+	24 2-70. As used in this item (46):
	3040	+	25 "Breast pump" means an electrically controlled or
	3041	+	26 manually controlled pump device designed or marketed to be
	3042	+
	3043	+
	3044	+
	3045	+
	3046	+
	3047	+	SB1705 Enrolled - 85 - LRB103 00134 HLH 45138 b
	3048	+
	3049	+
	3050	+	SB1705 Enrolled- 86 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 86 - LRB103 00134 HLH 45138 b
	3051	+	SB1705 Enrolled - 86 - LRB103 00134 HLH 45138 b
	3052	+	1 used to express milk from a human breast during lactation,
	3053	+	2 including the pump device and any battery, AC adapter, or
	3054	+	3 other power supply unit that is used to power the pump
	3055	+	4 device and is packaged and sold with the pump device at the
	3056	+	5 time of sale.
	3057	+	6 "Breast pump collection and storage supplies" means
	3058	+	7 items of tangible personal property designed or marketed
	3059	+	8 to be used in conjunction with a breast pump to collect
	3060	+	9 milk expressed from a human breast and to store collected
	3061	+	10 milk until it is ready for consumption.
	3062	+	11 "Breast pump collection and storage supplies"
	3063	+	12 includes, but is not limited to: breast shields and breast
	3064	+	13 shield connectors; breast pump tubes and tubing adapters;
	3065	+	14 breast pump valves and membranes; backflow protectors and
	3066	+	15 backflow protector adaptors; bottles and bottle caps
	3067	+	16 specific to the operation of the breast pump; and breast
	3068	+	17 milk storage bags.
	3069	+	18 "Breast pump collection and storage supplies" does not
	3070	+	19 include: (1) bottles and bottle caps not specific to the
	3071	+	20 operation of the breast pump; (2) breast pump travel bags
	3072	+	21 and other similar carrying accessories, including ice
	3073	+	22 packs, labels, and other similar products; (3) breast pump
	3074	+	23 cleaning supplies; (4) nursing bras, bra pads, breast
	3075	+	24 shells, and other similar products; and (5) creams,
	3076	+	25 ointments, and other similar products that relieve
	3077	+	26 breastfeeding-related symptoms or conditions of the
	3078	+
	3079	+
	3080	+
	3081	+
	3082	+
	3083	+	SB1705 Enrolled - 86 - LRB103 00134 HLH 45138 b
	3084	+
	3085	+
	3086	+	SB1705 Enrolled- 87 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 87 - LRB103 00134 HLH 45138 b
	3087	+	SB1705 Enrolled - 87 - LRB103 00134 HLH 45138 b
	3088	+	1 breasts or nipples, unless sold as part of a breast pump
	3089	+	2 kit that is pre-packaged by the breast pump manufacturer
	3090	+	3 or distributor.
	3091	+	4 "Breast pump kit" means a kit that: (1) contains no
	3092	+	5 more than a breast pump, breast pump collection and
	3093	+	6 storage supplies, a rechargeable battery for operating the
	3094	+	7 breast pump, a breastmilk cooler, bottle stands, ice
	3095	+	8 packs, and a breast pump carrying case; and (2) is
	3096	+	9 pre-packaged as a breast pump kit by the breast pump
	3097	+	10 manufacturer or distributor.
	3098	+	11 (47) (46) Tangible personal property sold by or on
	3099	+	12 behalf of the State Treasurer pursuant to the Revised
	3100	+	13 Uniform Unclaimed Property Act. This item (47) (46) is
	3101	+	14 exempt from the provisions of Section 2-70.
	3102	+	15 (48) Beginning on January 1, 2024, tangible personal
	3103	+	16 property purchased by an active duty member of the armed
	3104	+	17 forces of the United States who presents valid military
	3105	+	18 identification and purchases the property using a form of
	3106	+	19 payment where the federal government is the payor. The
	3107	+	20 member of the armed forces must complete, at the point of
	3108	+	21 sale, a form prescribed by the Department of Revenue
	3109	+	22 documenting that the transaction is eligible for the
	3110	+	23 exemption under this paragraph. Retailers must keep the
	3111	+	24 form as documentation of the exemption in their records
	3112	+	25 for a period of not less than 6 years. "Armed forces of the
	3113	+	26 United States" means the United States Army, Navy, Air
	3114	+
	3115	+
	3116	+
	3117	+
	3118	+
	3119	+	SB1705 Enrolled - 87 - LRB103 00134 HLH 45138 b
	3120	+
	3121	+
	3122	+	SB1705 Enrolled- 88 -LRB103 00134 HLH 45138 b SB1705 Enrolled - 88 - LRB103 00134 HLH 45138 b
	3123	+	SB1705 Enrolled - 88 - LRB103 00134 HLH 45138 b
	3124	+	1 Force, Marine Corps, or Coast Guard. This paragraph is
	3125	+	2 exempt from the provisions of Section 2-70.
	3126	+	3 (Source: P.A. 101-31, eff. 6-28-19; 101-81, eff. 7-12-19;
	3127	+	4 101-629, eff. 2-5-20; 102-16, eff. 6-17-21; 102-634, eff.
	3128	+	5 8-27-21; 102-700, Article 70, Section 70-20, eff. 4-19-22;
	3129	+	6 102-700, Article 75, Section 75-20, eff. 4-19-22; 102-813,
	3130	+	7 eff. 5-13-22; 102-1026, eff. 5-27-22; revised 8-15-22.)
	3131	+
	3132	+
	3133	+
	3134	+
	3135	+
	3136	+	SB1705 Enrolled - 88 - LRB103 00134 HLH 45138 b