Illinois 2023-2024 Regular Session

Illinois Senate Bill SB2210 Compare Versions

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

Old	New	Differences
1	1	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2210 Introduced 2/10/2023, by Sen. Christopher Belt SYNOPSIS AS INTRODUCED: 35 ILCS 105/3-5 35 ILCS 110/3-5 35 ILCS 115/3-5 35 ILCS 120/2-5 Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. In provisions concerning an exemption for materials, parts, equipment, components, and furnishings incorporated into or upon an aircraft, removes language excluding materials, parts, equipment, components, and consumable supplies used in the modification, replacement, repair, and maintenance of aircraft engines or power plants. Removes language providing that the exemption applies only to property used by persons who hold an Air Agency Certificate, have a Class IV Rating, and conduct operations in accordance with certain Federal Aviation Administration regulations. Effective immediately. LRB103 28351 HLH 54731 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2210 Introduced 2/10/2023, by Sen. Christopher Belt SYNOPSIS AS INTRODUCED: 35 ILCS 105/3-5 35 ILCS 110/3-5 35 ILCS 115/3-5 35 ILCS 120/2-5 35 ILCS 105/3-5 35 ILCS 110/3-5 35 ILCS 115/3-5 35 ILCS 120/2-5 Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. In provisions concerning an exemption for materials, parts, equipment, components, and furnishings incorporated into or upon an aircraft, removes language excluding materials, parts, equipment, components, and consumable supplies used in the modification, replacement, repair, and maintenance of aircraft engines or power plants. Removes language providing that the exemption applies only to property used by persons who hold an Air Agency Certificate, have a Class IV Rating, and conduct operations in accordance with certain Federal Aviation Administration regulations. Effective immediately. LRB103 28351 HLH 54731 b LRB103 28351 HLH 54731 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2210 Introduced 2/10/2023, by Sen. Christopher Belt SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 105/3-5 35 ILCS 110/3-5 35 ILCS 115/3-5 35 ILCS 120/2-5 35 ILCS 105/3-5 35 ILCS 110/3-5 35 ILCS 115/3-5 35 ILCS 120/2-5
4	4	35 ILCS 105/3-5
5	5	35 ILCS 110/3-5
6	6	35 ILCS 115/3-5
7	7	35 ILCS 120/2-5
8	8	Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. In provisions concerning an exemption for materials, parts, equipment, components, and furnishings incorporated into or upon an aircraft, removes language excluding materials, parts, equipment, components, and consumable supplies used in the modification, replacement, repair, and maintenance of aircraft engines or power plants. Removes language providing that the exemption applies only to property used by persons who hold an Air Agency Certificate, have a Class IV Rating, and conduct operations in accordance with certain Federal Aviation Administration regulations. Effective immediately.
9	9	LRB103 28351 HLH 54731 b LRB103 28351 HLH 54731 b
10	10	LRB103 28351 HLH 54731 b
11	11	A BILL FOR
12	12	SB2210LRB103 28351 HLH 54731 b SB2210 LRB103 28351 HLH 54731 b
13	13	SB2210 LRB103 28351 HLH 54731 b
14	14	1 AN ACT concerning revenue.
15	15	2 Be it enacted by the People of the State of Illinois,
16	16	3 represented in the General Assembly:
17	17	4 Section 5. The Use Tax Act is amended by changing Section
18	18	5 3-5 as follows:
19	19	6 (35 ILCS 105/3-5)
20	20	7 Sec. 3-5. Exemptions. Use of the following tangible
21	21	8 personal property is exempt from the tax imposed by this Act:
22	22	9 (1) Personal property purchased from a corporation,
23	23	10 society, association, foundation, institution, or
24	24	11 organization, other than a limited liability company, that is
25	25	12 organized and operated as a not-for-profit service enterprise
26	26	13 for the benefit of persons 65 years of age or older if the
27	27	14 personal property was not purchased by the enterprise for the
28	28	15 purpose of resale by the enterprise.
29	29	16 (2) Personal property purchased by a not-for-profit
30	30	17 Illinois county fair association for use in conducting,
31	31	18 operating, or promoting the county fair.
32	32	19 (3) Personal property purchased by a not-for-profit arts
33	33	20 or cultural organization that establishes, by proof required
34	34	21 by the Department by rule, that it has received an exemption
35	35	22 under Section 501(c)(3) of the Internal Revenue Code and that
36	36	23 is organized and operated primarily for the presentation or
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40	40	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2210 Introduced 2/10/2023, by Sen. Christopher Belt SYNOPSIS AS INTRODUCED:
41	41	35 ILCS 105/3-5 35 ILCS 110/3-5 35 ILCS 115/3-5 35 ILCS 120/2-5 35 ILCS 105/3-5 35 ILCS 110/3-5 35 ILCS 115/3-5 35 ILCS 120/2-5
42	42	35 ILCS 105/3-5
43	43	35 ILCS 110/3-5
44	44	35 ILCS 115/3-5
45	45	35 ILCS 120/2-5
46	46	Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. In provisions concerning an exemption for materials, parts, equipment, components, and furnishings incorporated into or upon an aircraft, removes language excluding materials, parts, equipment, components, and consumable supplies used in the modification, replacement, repair, and maintenance of aircraft engines or power plants. Removes language providing that the exemption applies only to property used by persons who hold an Air Agency Certificate, have a Class IV Rating, and conduct operations in accordance with certain Federal Aviation Administration regulations. Effective immediately.
47	47	LRB103 28351 HLH 54731 b LRB103 28351 HLH 54731 b
48	48	LRB103 28351 HLH 54731 b
49	49	A BILL FOR
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55	55	35 ILCS 105/3-5
56	56	35 ILCS 110/3-5
57	57	35 ILCS 115/3-5
58	58	35 ILCS 120/2-5
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77	77	1 support of arts or cultural programming, activities, or
78	78	2 services. These organizations include, but are not limited to,
79	79	3 music and dramatic arts organizations such as symphony
80	80	4 orchestras and theatrical groups, arts and cultural service
81	81	5 organizations, local arts councils, visual arts organizations,
82	82	6 and media arts organizations. On and after July 1, 2001 (the
83	83	7 effective date of Public Act 92-35), however, an entity
84	84	8 otherwise eligible for this exemption shall not make tax-free
85	85	9 purchases unless it has an active identification number issued
86	86	10 by the Department.
87	87	11 (4) Personal property purchased by a governmental body, by
88	88	12 a corporation, society, association, foundation, or
89	89	13 institution organized and operated exclusively for charitable,
90	90	14 religious, or educational purposes, or by a not-for-profit
91	91	15 corporation, society, association, foundation, institution, or
92	92	16 organization that has no compensated officers or employees and
93	93	17 that is organized and operated primarily for the recreation of
94	94	18 persons 55 years of age or older. A limited liability company
95	95	19 may qualify for the exemption under this paragraph only if the
96	96	20 limited liability company is organized and operated
97	97	21 exclusively for educational purposes. On and after July 1,
98	98	22 1987, however, no entity otherwise eligible for this exemption
99	99	23 shall make tax-free purchases unless it has an active
100	100	24 exemption identification number issued by the Department.
101	101	25 (5) Until July 1, 2003, a passenger car that is a
102	102	26 replacement vehicle to the extent that the purchase price of
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113	113	1 the car is subject to the Replacement Vehicle Tax.
114	114	2 (6) Until July 1, 2003 and beginning again on September 1,
115	115	3 2004 through August 30, 2014, graphic arts machinery and
116	116	4 equipment, including repair and replacement parts, both new
117	117	5 and used, and including that manufactured on special order,
118	118	6 certified by the purchaser to be used primarily for graphic
119	119	7 arts production, and including machinery and equipment
120	120	8 purchased for lease. Equipment includes chemicals or chemicals
121	121	9 acting as catalysts but only if the chemicals or chemicals
122	122	10 acting as catalysts effect a direct and immediate change upon
123	123	11 a graphic arts product. Beginning on July 1, 2017, graphic
124	124	12 arts machinery and equipment is included in the manufacturing
125	125	13 and assembling machinery and equipment exemption under
126	126	14 paragraph (18).
127	127	15 (7) Farm chemicals.
128	128	16 (8) Legal tender, currency, medallions, or gold or silver
129	129	17 coinage issued by the State of Illinois, the government of the
130	130	18 United States of America, or the government of any foreign
131	131	19 country, and bullion.
132	132	20 (9) Personal property purchased from a teacher-sponsored
133	133	21 student organization affiliated with an elementary or
134	134	22 secondary school located in Illinois.
135	135	23 (10) A motor vehicle that is used for automobile renting,
136	136	24 as defined in the Automobile Renting Occupation and Use Tax
137	137	25 Act.
138	138	26 (11) Farm machinery and equipment, both new and used,
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149	149	1 including that manufactured on special order, certified by the
150	150	2 purchaser to be used primarily for production agriculture or
151	151	3 State or federal agricultural programs, including individual
152	152	4 replacement parts for the machinery and equipment, including
153	153	5 machinery and equipment purchased for lease, and including
154	154	6 implements of husbandry defined in Section 1-130 of the
155	155	7 Illinois Vehicle Code, farm machinery and agricultural
156	156	8 chemical and fertilizer spreaders, and nurse wagons required
157	157	9 to be registered under Section 3-809 of the Illinois Vehicle
158	158	10 Code, but excluding other motor vehicles required to be
159	159	11 registered under the Illinois Vehicle Code. Horticultural
160	160	12 polyhouses or hoop houses used for propagating, growing, or
161	161	13 overwintering plants shall be considered farm machinery and
162	162	14 equipment under this item (11). Agricultural chemical tender
163	163	15 tanks and dry boxes shall include units sold separately from a
164	164	16 motor vehicle required to be licensed and units sold mounted
165	165	17 on a motor vehicle required to be licensed if the selling price
166	166	18 of the tender is separately stated.
167	167	19 Farm machinery and equipment shall include precision
168	168	20 farming equipment that is installed or purchased to be
169	169	21 installed on farm machinery and equipment including, but not
170	170	22 limited to, tractors, harvesters, sprayers, planters, seeders,
171	171	23 or spreaders. Precision farming equipment includes, but is not
172	172	24 limited to, soil testing sensors, computers, monitors,
173	173	25 software, global positioning and mapping systems, and other
174	174	26 such equipment.
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185	185	1 Farm machinery and equipment also includes computers,
186	186	2 sensors, software, and related equipment used primarily in the
187	187	3 computer-assisted operation of production agriculture
188	188	4 facilities, equipment, and activities such as, but not limited
189	189	5 to, the collection, monitoring, and correlation of animal and
190	190	6 crop data for the purpose of formulating animal diets and
191	191	7 agricultural chemicals. This item (11) is exempt from the
192	192	8 provisions of Section 3-90.
193	193	9 (12) Until June 30, 2013, fuel and petroleum products sold
194	194	10 to or used by an air common carrier, certified by the carrier
195	195	11 to be used for consumption, shipment, or storage in the
196	196	12 conduct of its business as an air common carrier, for a flight
197	197	13 destined for or returning from a location or locations outside
198	198	14 the United States without regard to previous or subsequent
199	199	15 domestic stopovers.
200	200	16 Beginning July 1, 2013, fuel and petroleum products sold
201	201	17 to or used by an air carrier, certified by the carrier to be
202	202	18 used for consumption, shipment, or storage in the conduct of
203	203	19 its business as an air common carrier, for a flight that (i) is
204	204	20 engaged in foreign trade or is engaged in trade between the
205	205	21 United States and any of its possessions and (ii) transports
206	206	22 at least one individual or package for hire from the city of
207	207	23 origination to the city of final destination on the same
208	208	24 aircraft, without regard to a change in the flight number of
209	209	25 that aircraft.
210	210	26 (13) Proceeds of mandatory service charges separately
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221	221	1 stated on customers' bills for the purchase and consumption of
222	222	2 food and beverages purchased at retail from a retailer, to the
223	223	3 extent that the proceeds of the service charge are in fact
224	224	4 turned over as tips or as a substitute for tips to the
225	225	5 employees who participate directly in preparing, serving,
226	226	6 hosting or cleaning up the food or beverage function with
227	227	7 respect to which the service charge is imposed.
228	228	8 (14) Until July 1, 2003, oil field exploration, drilling,
229	229	9 and production equipment, including (i) rigs and parts of
230	230	10 rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)
231	231	11 pipe and tubular goods, including casing and drill strings,
232	232	12 (iii) pumps and pump-jack units, (iv) storage tanks and flow
233	233	13 lines, (v) any individual replacement part for oil field
234	234	14 exploration, drilling, and production equipment, and (vi)
235	235	15 machinery and equipment purchased for lease; but excluding
236	236	16 motor vehicles required to be registered under the Illinois
237	237	17 Vehicle Code.
238	238	18 (15) Photoprocessing machinery and equipment, including
239	239	19 repair and replacement parts, both new and used, including
240	240	20 that manufactured on special order, certified by the purchaser
241	241	21 to be used primarily for photoprocessing, and including
242	242	22 photoprocessing machinery and equipment purchased for lease.
243	243	23 (16) Until July 1, 2028, coal and aggregate exploration,
244	244	24 mining, off-highway hauling, processing, maintenance, and
245	245	25 reclamation equipment, including replacement parts and
246	246	26 equipment, and including equipment purchased for lease, but
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257	257	1 excluding motor vehicles required to be registered under the
258	258	2 Illinois Vehicle Code. The changes made to this Section by
259	259	3 Public Act 97-767 apply on and after July 1, 2003, but no claim
260	260	4 for credit or refund is allowed on or after August 16, 2013
261	261	5 (the effective date of Public Act 98-456) for such taxes paid
262	262	6 during the period beginning July 1, 2003 and ending on August
263	263	7 16, 2013 (the effective date of Public Act 98-456).
264	264	8 (17) Until July 1, 2003, distillation machinery and
265	265	9 equipment, sold as a unit or kit, assembled or installed by the
266	266	10 retailer, certified by the user to be used only for the
267	267	11 production of ethyl alcohol that will be used for consumption
268	268	12 as motor fuel or as a component of motor fuel for the personal
269	269	13 use of the user, and not subject to sale or resale.
270	270	14 (18) Manufacturing and assembling machinery and equipment
271	271	15 used primarily in the process of manufacturing or assembling
272	272	16 tangible personal property for wholesale or retail sale or
273	273	17 lease, whether that sale or lease is made directly by the
274	274	18 manufacturer or by some other person, whether the materials
275	275	19 used in the process are owned by the manufacturer or some other
276	276	20 person, or whether that sale or lease is made apart from or as
277	277	21 an incident to the seller's engaging in the service occupation
278	278	22 of producing machines, tools, dies, jigs, patterns, gauges, or
279	279	23 other similar items of no commercial value on special order
280	280	24 for a particular purchaser. The exemption provided by this
281	281	25 paragraph (18) includes production related tangible personal
282	282	26 property, as defined in Section 3-50, purchased on or after
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293	293	1 July 1, 2019. The exemption provided by this paragraph (18)
294	294	2 does not include machinery and equipment used in (i) the
295	295	3 generation of electricity for wholesale or retail sale; (ii)
296	296	4 the generation or treatment of natural or artificial gas for
297	297	5 wholesale or retail sale that is delivered to customers
298	298	6 through pipes, pipelines, or mains; or (iii) the treatment of
299	299	7 water for wholesale or retail sale that is delivered to
300	300	8 customers through pipes, pipelines, or mains. The provisions
301	301	9 of Public Act 98-583 are declaratory of existing law as to the
302	302	10 meaning and scope of this exemption. Beginning on July 1,
303	303	11 2017, the exemption provided by this paragraph (18) includes,
304	304	12 but is not limited to, graphic arts machinery and equipment,
305	305	13 as defined in paragraph (6) of this Section.
306	306	14 (19) Personal property delivered to a purchaser or
307	307	15 purchaser's donee inside Illinois when the purchase order for
308	308	16 that personal property was received by a florist located
309	309	17 outside Illinois who has a florist located inside Illinois
310	310	18 deliver the personal property.
311	311	19 (20) Semen used for artificial insemination of livestock
312	312	20 for direct agricultural production.
313	313	21 (21) Horses, or interests in horses, registered with and
314	314	22 meeting the requirements of any of the Arabian Horse Club
315	315	23 Registry of America, Appaloosa Horse Club, American Quarter
316	316	24 Horse Association, United States Trotting Association, or
317	317	25 Jockey Club, as appropriate, used for purposes of breeding or
318	318	26 racing for prizes. This item (21) is exempt from the
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329	329	1 provisions of Section 3-90, and the exemption provided for
330	330	2 under this item (21) applies for all periods beginning May 30,
331	331	3 1995, but no claim for credit or refund is allowed on or after
332	332	4 January 1, 2008 for such taxes paid during the period
333	333	5 beginning May 30, 2000 and ending on January 1, 2008.
334	334	6 (22) Computers and communications equipment utilized for
335	335	7 any hospital purpose and equipment used in the diagnosis,
336	336	8 analysis, or treatment of hospital patients purchased by a
337	337	9 lessor who leases the equipment, under a lease of one year or
338	338	10 longer executed or in effect at the time the lessor would
339	339	11 otherwise be subject to the tax imposed by this Act, to a
340	340	12 hospital that has been issued an active tax exemption
341	341	13 identification number by the Department under Section 1g of
342	342	14 the Retailers' Occupation Tax Act. If the equipment is leased
343	343	15 in a manner that does not qualify for this exemption or is used
344	344	16 in any other non-exempt manner, the lessor shall be liable for
345	345	17 the tax imposed under this Act or the Service Use Tax Act, as
346	346	18 the case may be, based on the fair market value of the property
347	347	19 at the time the non-qualifying use occurs. No lessor shall
348	348	20 collect or attempt to collect an amount (however designated)
349	349	21 that purports to reimburse that lessor for the tax imposed by
350	350	22 this Act or the Service Use Tax Act, as the case may be, if the
351	351	23 tax has not been paid by the lessor. If a lessor improperly
352	352	24 collects any such amount from the lessee, the lessee shall
353	353	25 have a legal right to claim a refund of that amount from the
354	354	26 lessor. If, however, that amount is not refunded to the lessee
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365	365	1 for any reason, the lessor is liable to pay that amount to the
366	366	2 Department.
367	367	3 (23) Personal property purchased by a lessor who leases
368	368	4 the property, under a lease of one year or longer executed or
369	369	5 in effect at the time the lessor would otherwise be subject to
370	370	6 the tax imposed by this Act, to a governmental body that has
371	371	7 been issued an active sales tax exemption identification
372	372	8 number by the Department under Section 1g of the Retailers'
373	373	9 Occupation Tax Act. If the property is leased in a manner that
374	374	10 does not qualify for this exemption or used in any other
375	375	11 non-exempt manner, the lessor shall be liable for the tax
376	376	12 imposed under this Act or the Service Use Tax Act, as the case
377	377	13 may be, based on the fair market value of the property at the
378	378	14 time the non-qualifying use occurs. No lessor shall collect or
379	379	15 attempt to collect an amount (however designated) that
380	380	16 purports to reimburse that lessor for the tax imposed by this
381	381	17 Act or the Service Use Tax Act, as the case may be, if the tax
382	382	18 has not been paid by the lessor. If a lessor improperly
383	383	19 collects any such amount from the lessee, the lessee shall
384	384	20 have a legal right to claim a refund of that amount from the
385	385	21 lessor. If, however, that amount is not refunded to the lessee
386	386	22 for any reason, the lessor is liable to pay that amount to the
387	387	23 Department.
388	388	24 (24) Beginning with taxable years ending on or after
389	389	25 December 31, 1995 and ending with taxable years ending on or
390	390	26 before December 31, 2004, personal property that is donated
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401	401	1 for disaster relief to be used in a State or federally declared
402	402	2 disaster area in Illinois or bordering Illinois by a
403	403	3 manufacturer or retailer that is registered in this State to a
404	404	4 corporation, society, association, foundation, or institution
405	405	5 that has been issued a sales tax exemption identification
406	406	6 number by the Department that assists victims of the disaster
407	407	7 who reside within the declared disaster area.
408	408	8 (25) Beginning with taxable years ending on or after
409	409	9 December 31, 1995 and ending with taxable years ending on or
410	410	10 before December 31, 2004, personal property that is used in
411	411	11 the performance of infrastructure repairs in this State,
412	412	12 including but not limited to municipal roads and streets,
413	413	13 access roads, bridges, sidewalks, waste disposal systems,
414	414	14 water and sewer line extensions, water distribution and
415	415	15 purification facilities, storm water drainage and retention
416	416	16 facilities, and sewage treatment facilities, resulting from a
417	417	17 State or federally declared disaster in Illinois or bordering
418	418	18 Illinois when such repairs are initiated on facilities located
419	419	19 in the declared disaster area within 6 months after the
420	420	20 disaster.
421	421	21 (26) Beginning July 1, 1999, game or game birds purchased
422	422	22 at a "game breeding and hunting preserve area" as that term is
423	423	23 used in the Wildlife Code. This paragraph is exempt from the
424	424	24 provisions of Section 3-90.
425	425	25 (27) A motor vehicle, as that term is defined in Section
426	426	26 1-146 of the Illinois Vehicle Code, that is donated to a
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437	437	1 corporation, limited liability company, society, association,
438	438	2 foundation, or institution that is determined by the
439	439	3 Department to be organized and operated exclusively for
440	440	4 educational purposes. For purposes of this exemption, "a
441	441	5 corporation, limited liability company, society, association,
442	442	6 foundation, or institution organized and operated exclusively
443	443	7 for educational purposes" means all tax-supported public
444	444	8 schools, private schools that offer systematic instruction in
445	445	9 useful branches of learning by methods common to public
446	446	10 schools and that compare favorably in their scope and
447	447	11 intensity with the course of study presented in tax-supported
448	448	12 schools, and vocational or technical schools or institutes
449	449	13 organized and operated exclusively to provide a course of
450	450	14 study of not less than 6 weeks duration and designed to prepare
451	451	15 individuals to follow a trade or to pursue a manual,
452	452	16 technical, mechanical, industrial, business, or commercial
453	453	17 occupation.
454	454	18 (28) Beginning January 1, 2000, personal property,
455	455	19 including food, purchased through fundraising events for the
456	456	20 benefit of a public or private elementary or secondary school,
457	457	21 a group of those schools, or one or more school districts if
458	458	22 the events are sponsored by an entity recognized by the school
459	459	23 district that consists primarily of volunteers and includes
460	460	24 parents and teachers of the school children. This paragraph
461	461	25 does not apply to fundraising events (i) for the benefit of
462	462	26 private home instruction or (ii) for which the fundraising
463	463
464	464
465	465
466	466
467	467
468	468	SB2210 - 12 - LRB103 28351 HLH 54731 b
469	469
470	470
471	471	SB2210- 13 -LRB103 28351 HLH 54731 b SB2210 - 13 - LRB103 28351 HLH 54731 b
472	472	SB2210 - 13 - LRB103 28351 HLH 54731 b
473	473	1 entity purchases the personal property sold at the events from
474	474	2 another individual or entity that sold the property for the
475	475	3 purpose of resale by the fundraising entity and that profits
476	476	4 from the sale to the fundraising entity. This paragraph is
477	477	5 exempt from the provisions of Section 3-90.
478	478	6 (29) Beginning January 1, 2000 and through December 31,
479	479	7 2001, new or used automatic vending machines that prepare and
480	480	8 serve hot food and beverages, including coffee, soup, and
481	481	9 other items, and replacement parts for these machines.
482	482	10 Beginning January 1, 2002 and through June 30, 2003, machines
483	483	11 and parts for machines used in commercial, coin-operated
484	484	12 amusement and vending business if a use or occupation tax is
485	485	13 paid on the gross receipts derived from the use of the
486	486	14 commercial, coin-operated amusement and vending machines. This
487	487	15 paragraph is exempt from the provisions of Section 3-90.
488	488	16 (30) Beginning January 1, 2001 and through June 30, 2016,
489	489	17 food for human consumption that is to be consumed off the
490	490	18 premises where it is sold (other than alcoholic beverages,
491	491	19 soft drinks, and food that has been prepared for immediate
492	492	20 consumption) and prescription and nonprescription medicines,
493	493	21 drugs, medical appliances, and insulin, urine testing
494	494	22 materials, syringes, and needles used by diabetics, for human
495	495	23 use, when purchased for use by a person receiving medical
496	496	24 assistance under Article V of the Illinois Public Aid Code who
497	497	25 resides in a licensed long-term care facility, as defined in
498	498	26 the Nursing Home Care Act, or in a licensed facility as defined
499	499
500	500
501	501
502	502
503	503
504	504	SB2210 - 13 - LRB103 28351 HLH 54731 b
505	505
506	506
507	507	SB2210- 14 -LRB103 28351 HLH 54731 b SB2210 - 14 - LRB103 28351 HLH 54731 b
508	508	SB2210 - 14 - LRB103 28351 HLH 54731 b
509	509	1 in the ID/DD Community Care Act, the MC/DD Act, or the
510	510	2 Specialized Mental Health Rehabilitation Act of 2013.
511	511	3 (31) Beginning on August 2, 2001 (the effective date of
512	512	4 Public Act 92-227), computers and communications equipment
513	513	5 utilized for any hospital purpose and equipment used in the
514	514	6 diagnosis, analysis, or treatment of hospital patients
515	515	7 purchased by a lessor who leases the equipment, under a lease
516	516	8 of one year or longer executed or in effect at the time the
517	517	9 lessor would otherwise be subject to the tax imposed by this
518	518	10 Act, to a hospital that has been issued an active tax exemption
519	519	11 identification number by the Department under Section 1g of
520	520	12 the Retailers' Occupation Tax Act. If the equipment is leased
521	521	13 in a manner that does not qualify for this exemption or is used
522	522	14 in any other nonexempt manner, the lessor shall be liable for
523	523	15 the tax imposed under this Act or the Service Use Tax Act, as
524	524	16 the case may be, based on the fair market value of the property
525	525	17 at the time the nonqualifying use occurs. No lessor shall
526	526	18 collect or attempt to collect an amount (however designated)
527	527	19 that purports to reimburse that lessor for the tax imposed by
528	528	20 this Act or the Service Use Tax Act, as the case may be, if the
529	529	21 tax has not been paid by the lessor. If a lessor improperly
530	530	22 collects any such amount from the lessee, the lessee shall
531	531	23 have a legal right to claim a refund of that amount from the
532	532	24 lessor. If, however, that amount is not refunded to the lessee
533	533	25 for any reason, the lessor is liable to pay that amount to the
534	534	26 Department. This paragraph is exempt from the provisions of
535	535
536	536
537	537
538	538
539	539
540	540	SB2210 - 14 - LRB103 28351 HLH 54731 b
541	541
542	542
543	543	SB2210- 15 -LRB103 28351 HLH 54731 b SB2210 - 15 - LRB103 28351 HLH 54731 b
544	544	SB2210 - 15 - LRB103 28351 HLH 54731 b
545	545	1 Section 3-90.
546	546	2 (32) Beginning on August 2, 2001 (the effective date of
547	547	3 Public Act 92-227), personal property purchased by a lessor
548	548	4 who leases the property, under a lease of one year or longer
549	549	5 executed or in effect at the time the lessor would otherwise be
550	550	6 subject to the tax imposed by this Act, to a governmental body
551	551	7 that has been issued an active sales tax exemption
552	552	8 identification number by the Department under Section 1g of
553	553	9 the Retailers' Occupation Tax Act. If the property is leased
554	554	10 in a manner that does not qualify for this exemption or used in
555	555	11 any other nonexempt manner, the lessor shall be liable for the
556	556	12 tax imposed under this Act or the Service Use Tax Act, as the
557	557	13 case may be, based on the fair market value of the property at
558	558	14 the time the nonqualifying use occurs. No lessor shall collect
559	559	15 or attempt to collect an amount (however designated) that
560	560	16 purports to reimburse that lessor for the tax imposed by this
561	561	17 Act or the Service Use Tax Act, as the case may be, if the tax
562	562	18 has not been paid by the lessor. If a lessor improperly
563	563	19 collects any such amount from the lessee, the lessee shall
564	564	20 have a legal right to claim a refund of that amount from the
565	565	21 lessor. If, however, that amount is not refunded to the lessee
566	566	22 for any reason, the lessor is liable to pay that amount to the
567	567	23 Department. This paragraph is exempt from the provisions of
568	568	24 Section 3-90.
569	569	25 (33) On and after July 1, 2003 and through June 30, 2004,
570	570	26 the use in this State of motor vehicles of the second division
571	571
572	572
573	573
574	574
575	575
576	576	SB2210 - 15 - LRB103 28351 HLH 54731 b
577	577
578	578
579	579	SB2210- 16 -LRB103 28351 HLH 54731 b SB2210 - 16 - LRB103 28351 HLH 54731 b
580	580	SB2210 - 16 - LRB103 28351 HLH 54731 b
581	581	1 with a gross vehicle weight in excess of 8,000 pounds and that
582	582	2 are subject to the commercial distribution fee imposed under
583	583	3 Section 3-815.1 of the Illinois Vehicle Code. Beginning on
584	584	4 July 1, 2004 and through June 30, 2005, the use in this State
585	585	5 of motor vehicles of the second division: (i) with a gross
586	586	6 vehicle weight rating in excess of 8,000 pounds; (ii) that are
587	587	7 subject to the commercial distribution fee imposed under
588	588	8 Section 3-815.1 of the Illinois Vehicle Code; and (iii) that
589	589	9 are primarily used for commercial purposes. Through June 30,
590	590	10 2005, this exemption applies to repair and replacement parts
591	591	11 added after the initial purchase of such a motor vehicle if
592	592	12 that motor vehicle is used in a manner that would qualify for
593	593	13 the rolling stock exemption otherwise provided for in this
594	594	14 Act. For purposes of this paragraph, the term "used for
595	595	15 commercial purposes" means the transportation of persons or
596	596	16 property in furtherance of any commercial or industrial
597	597	17 enterprise, whether for-hire or not.
598	598	18 (34) Beginning January 1, 2008, tangible personal property
599	599	19 used in the construction or maintenance of a community water
600	600	20 supply, as defined under Section 3.145 of the Environmental
601	601	21 Protection Act, that is operated by a not-for-profit
602	602	22 corporation that holds a valid water supply permit issued
603	603	23 under Title IV of the Environmental Protection Act. This
604	604	24 paragraph is exempt from the provisions of Section 3-90.
605	605	25 (35) Beginning January 1, 2010 and continuing through
606	606	26 December 31, 2024, materials, parts, equipment, components,
607	607
608	608
609	609
610	610
611	611
612	612	SB2210 - 16 - LRB103 28351 HLH 54731 b
613	613
614	614
615	615	SB2210- 17 -LRB103 28351 HLH 54731 b SB2210 - 17 - LRB103 28351 HLH 54731 b
616	616	SB2210 - 17 - LRB103 28351 HLH 54731 b
617	617	1 and furnishings incorporated into or upon an aircraft as part
618	618	2 of the modification, refurbishment, completion, replacement,
619	619	3 repair, or maintenance of the aircraft. This exemption
620	620	4 includes consumable supplies used in the modification,
621	621	5 refurbishment, completion, replacement, repair, and
622	622	6 maintenance of aircraft, but excludes any materials, parts,
623	623	7 equipment, components, and consumable supplies used in the
624	624	8 modification, replacement, repair, and maintenance of aircraft
625	625	9 engines or power plants, whether such engines or power plants
626	626	10 are installed or uninstalled upon any such aircraft.
627	627	11 "Consumable supplies" include, but are not limited to,
628	628	12 adhesive, tape, sandpaper, general purpose lubricants,
629	629	13 cleaning solution, latex gloves, and protective films. This
630	630	14 exemption applies only to the use of qualifying tangible
631	631	15 personal property by persons who modify, refurbish, complete,
632	632	16 repair, replace, or maintain aircraft and who (i) hold an Air
633	633	17 Agency Certificate and are empowered to operate an approved
634	634	18 repair station by the Federal Aviation Administration, (ii)
635	635	19 have a Class IV Rating, and (iii) conduct operations in
636	636	20 accordance with Part 145 of the Federal Aviation Regulations.
637	637	21 The exemption does not include aircraft operated by a
638	638	22 commercial air carrier providing scheduled passenger air
639	639	23 service pursuant to authority issued under Part 121 or Part
640	640	24 129 of the Federal Aviation Regulations. The changes made to
641	641	25 this paragraph (35) by Public Act 98-534 are declarative of
642	642	26 existing law. It is the intent of the General Assembly that the
643	643
644	644
645	645
646	646
647	647
648	648	SB2210 - 17 - LRB103 28351 HLH 54731 b
649	649
650	650
651	651	SB2210- 18 -LRB103 28351 HLH 54731 b SB2210 - 18 - LRB103 28351 HLH 54731 b
652	652	SB2210 - 18 - LRB103 28351 HLH 54731 b
653	653	1 exemption under this paragraph (35) applies continuously from
654	654	2 January 1, 2010 through December 31, 2024; however, no claim
655	655	3 for credit or refund is allowed for taxes paid as a result of
656	656	4 the disallowance of this exemption on or after January 1, 2015
657	657	5 and prior to February 5, 2020 (the effective date of Public Act
658	658	6 101-629) this amendatory Act of the 101st General Assembly.
659	659	7 (36) Tangible personal property purchased by a
660	660	8 public-facilities corporation, as described in Section
661	661	9 11-65-10 of the Illinois Municipal Code, for purposes of
662	662	10 constructing or furnishing a municipal convention hall, but
663	663	11 only if the legal title to the municipal convention hall is
664	664	12 transferred to the municipality without any further
665	665	13 consideration by or on behalf of the municipality at the time
666	666	14 of the completion of the municipal convention hall or upon the
667	667	15 retirement or redemption of any bonds or other debt
668	668	16 instruments issued by the public-facilities corporation in
669	669	17 connection with the development of the municipal convention
670	670	18 hall. This exemption includes existing public-facilities
671	671	19 corporations as provided in Section 11-65-25 of the Illinois
672	672	20 Municipal Code. This paragraph is exempt from the provisions
673	673	21 of Section 3-90.
674	674	22 (37) Beginning January 1, 2017 and through December 31,
675	675	23 2026, menstrual pads, tampons, and menstrual cups.
676	676	24 (38) Merchandise that is subject to the Rental Purchase
677	677	25 Agreement Occupation and Use Tax. The purchaser must certify
678	678	26 that the item is purchased to be rented subject to a rental
679	679
680	680
681	681
682	682
683	683
684	684	SB2210 - 18 - LRB103 28351 HLH 54731 b
685	685
686	686
687	687	SB2210- 19 -LRB103 28351 HLH 54731 b SB2210 - 19 - LRB103 28351 HLH 54731 b
688	688	SB2210 - 19 - LRB103 28351 HLH 54731 b
689	689	1 purchase agreement, as defined in the Rental Purchase
690	690	2 Agreement Act, and provide proof of registration under the
691	691	3 Rental Purchase Agreement Occupation and Use Tax Act. This
692	692	4 paragraph is exempt from the provisions of Section 3-90.
693	693	5 (39) Tangible personal property purchased by a purchaser
694	694	6 who is exempt from the tax imposed by this Act by operation of
695	695	7 federal law. This paragraph is exempt from the provisions of
696	696	8 Section 3-90.
697	697	9 (40) Qualified tangible personal property used in the
698	698	10 construction or operation of a data center that has been
699	699	11 granted a certificate of exemption by the Department of
700	700	12 Commerce and Economic Opportunity, whether that tangible
701	701	13 personal property is purchased by the owner, operator, or
702	702	14 tenant of the data center or by a contractor or subcontractor
703	703	15 of the owner, operator, or tenant. Data centers that would
704	704	16 have qualified for a certificate of exemption prior to January
705	705	17 1, 2020 had Public Act 101-31 been in effect may apply for and
706	706	18 obtain an exemption for subsequent purchases of computer
707	707	19 equipment or enabling software purchased or leased to upgrade,
708	708	20 supplement, or replace computer equipment or enabling software
709	709	21 purchased or leased in the original investment that would have
710	710	22 qualified.
711	711	23 The Department of Commerce and Economic Opportunity shall
712	712	24 grant a certificate of exemption under this item (40) to
713	713	25 qualified data centers as defined by Section 605-1025 of the
714	714	26 Department of Commerce and Economic Opportunity Law of the
715	715
716	716
717	717
718	718
719	719
720	720	SB2210 - 19 - LRB103 28351 HLH 54731 b
721	721
722	722
723	723	SB2210- 20 -LRB103 28351 HLH 54731 b SB2210 - 20 - LRB103 28351 HLH 54731 b
724	724	SB2210 - 20 - LRB103 28351 HLH 54731 b
725	725	1 Civil Administrative Code of Illinois.
726	726	2 For the purposes of this item (40):
727	727	3 "Data center" means a building or a series of
728	728	4 buildings rehabilitated or constructed to house working
729	729	5 servers in one physical location or multiple sites within
730	730	6 the State of Illinois.
731	731	7 "Qualified tangible personal property" means:
732	732	8 electrical systems and equipment; climate control and
733	733	9 chilling equipment and systems; mechanical systems and
734	734	10 equipment; monitoring and secure systems; emergency
735	735	11 generators; hardware; computers; servers; data storage
736	736	12 devices; network connectivity equipment; racks; cabinets;
737	737	13 telecommunications cabling infrastructure; raised floor
738	738	14 systems; peripheral components or systems; software;
739	739	15 mechanical, electrical, or plumbing systems; battery
740	740	16 systems; cooling systems and towers; temperature control
741	741	17 systems; other cabling; and other data center
742	742	18 infrastructure equipment and systems necessary to operate
743	743	19 qualified tangible personal property, including fixtures;
744	744	20 and component parts of any of the foregoing, including
745	745	21 installation, maintenance, repair, refurbishment, and
746	746	22 replacement of qualified tangible personal property to
747	747	23 generate, transform, transmit, distribute, or manage
748	748	24 electricity necessary to operate qualified tangible
749	749	25 personal property; and all other tangible personal
750	750	26 property that is essential to the operations of a computer
751	751
752	752
753	753
754	754
755	755
756	756	SB2210 - 20 - LRB103 28351 HLH 54731 b
757	757
758	758
759	759	SB2210- 21 -LRB103 28351 HLH 54731 b SB2210 - 21 - LRB103 28351 HLH 54731 b
760	760	SB2210 - 21 - LRB103 28351 HLH 54731 b
761	761	1 data center. The term "qualified tangible personal
762	762	2 property" also includes building materials physically
763	763	3 incorporated in to the qualifying data center. To document
764	764	4 the exemption allowed under this Section, the retailer
765	765	5 must obtain from the purchaser a copy of the certificate
766	766	6 of eligibility issued by the Department of Commerce and
767	767	7 Economic Opportunity.
768	768	8 This item (40) is exempt from the provisions of Section
769	769	9 3-90.
770	770	10 (41) Beginning July 1, 2022, breast pumps, breast pump
771	771	11 collection and storage supplies, and breast pump kits. This
772	772	12 item (41) is exempt from the provisions of Section 3-90. As
773	773	13 used in this item (41):
774	774	14 "Breast pump" means an electrically controlled or
775	775	15 manually controlled pump device designed or marketed to be
776	776	16 used to express milk from a human breast during lactation,
777	777	17 including the pump device and any battery, AC adapter, or
778	778	18 other power supply unit that is used to power the pump
779	779	19 device and is packaged and sold with the pump device at the
780	780	20 time of sale.
781	781	21 "Breast pump collection and storage supplies" means
782	782	22 items of tangible personal property designed or marketed
783	783	23 to be used in conjunction with a breast pump to collect
784	784	24 milk expressed from a human breast and to store collected
785	785	25 milk until it is ready for consumption.
786	786	26 "Breast pump collection and storage supplies"
787	787
788	788
789	789
790	790
791	791
792	792	SB2210 - 21 - LRB103 28351 HLH 54731 b
793	793
794	794
795	795	SB2210- 22 -LRB103 28351 HLH 54731 b SB2210 - 22 - LRB103 28351 HLH 54731 b
796	796	SB2210 - 22 - LRB103 28351 HLH 54731 b
797	797	1 includes, but is not limited to: breast shields and breast
798	798	2 shield connectors; breast pump tubes and tubing adapters;
799	799	3 breast pump valves and membranes; backflow protectors and
800	800	4 backflow protector adaptors; bottles and bottle caps
801	801	5 specific to the operation of the breast pump; and breast
802	802	6 milk storage bags.
803	803	7 "Breast pump collection and storage supplies" does not
804	804	8 include: (1) bottles and bottle caps not specific to the
805	805	9 operation of the breast pump; (2) breast pump travel bags
806	806	10 and other similar carrying accessories, including ice
807	807	11 packs, labels, and other similar products; (3) breast pump
808	808	12 cleaning supplies; (4) nursing bras, bra pads, breast
809	809	13 shells, and other similar products; and (5) creams,
810	810	14 ointments, and other similar products that relieve
811	811	15 breastfeeding-related symptoms or conditions of the
812	812	16 breasts or nipples, unless sold as part of a breast pump
813	813	17 kit that is pre-packaged by the breast pump manufacturer
814	814	18 or distributor.
815	815	19 "Breast pump kit" means a kit that: (1) contains no
816	816	20 more than a breast pump, breast pump collection and
817	817	21 storage supplies, a rechargeable battery for operating the
818	818	22 breast pump, a breastmilk cooler, bottle stands, ice
819	819	23 packs, and a breast pump carrying case; and (2) is
820	820	24 pre-packaged as a breast pump kit by the breast pump
821	821	25 manufacturer or distributor.
822	822	26 (42) (41) Tangible personal property sold by or on behalf
823	823
824	824
825	825
826	826
827	827
828	828	SB2210 - 22 - LRB103 28351 HLH 54731 b
829	829
830	830
831	831	SB2210- 23 -LRB103 28351 HLH 54731 b SB2210 - 23 - LRB103 28351 HLH 54731 b
832	832	SB2210 - 23 - LRB103 28351 HLH 54731 b
833	833	1 of the State Treasurer pursuant to the Revised Uniform
834	834	2 Unclaimed Property Act. This item (42) (41) is exempt from the
835	835	3 provisions of Section 3-90.
836	836	4 (Source: P.A. 101-9, eff. 6-5-19; 101-31, eff. 6-28-19;
837	837	5 101-81, eff. 7-12-19; 101-629, eff. 2-5-20; 102-16, eff.
838	838	6 6-17-21; 102-700, Article 70, Section 70-5, eff. 4-19-22;
839	839	7 102-700, Article 75, Section 75-5, eff. 4-19-22; 102-1026,
840	840	8 eff. 5-27-22; revised 8-1-22.)
841	841	9 Section 10. The Service Use Tax Act is amended by changing
842	842	10 Section 3-5 as follows:
843	843	11 (35 ILCS 110/3-5)
844	844	12 Sec. 3-5. Exemptions. Use of the following tangible
845	845	13 personal property is exempt from the tax imposed by this Act:
846	846	14 (1) Personal property purchased from a corporation,
847	847	15 society, association, foundation, institution, or
848	848	16 organization, other than a limited liability company, that is
849	849	17 organized and operated as a not-for-profit service enterprise
850	850	18 for the benefit of persons 65 years of age or older if the
851	851	19 personal property was not purchased by the enterprise for the
852	852	20 purpose of resale by the enterprise.
853	853	21 (2) Personal property purchased by a non-profit Illinois
854	854	22 county fair association for use in conducting, operating, or
855	855	23 promoting the county fair.
856	856	24 (3) Personal property purchased by a not-for-profit arts
857	857
858	858
859	859
860	860
861	861
862	862	SB2210 - 23 - LRB103 28351 HLH 54731 b
863	863
864	864
865	865	SB2210- 24 -LRB103 28351 HLH 54731 b SB2210 - 24 - LRB103 28351 HLH 54731 b
866	866	SB2210 - 24 - LRB103 28351 HLH 54731 b
867	867	1 or cultural organization that establishes, by proof required
868	868	2 by the Department by rule, that it has received an exemption
869	869	3 under Section 501(c)(3) of the Internal Revenue Code and that
870	870	4 is organized and operated primarily for the presentation or
871	871	5 support of arts or cultural programming, activities, or
872	872	6 services. These organizations include, but are not limited to,
873	873	7 music and dramatic arts organizations such as symphony
874	874	8 orchestras and theatrical groups, arts and cultural service
875	875	9 organizations, local arts councils, visual arts organizations,
876	876	10 and media arts organizations. On and after July 1, 2001 (the
877	877	11 effective date of Public Act 92-35), however, an entity
878	878	12 otherwise eligible for this exemption shall not make tax-free
879	879	13 purchases unless it has an active identification number issued
880	880	14 by the Department.
881	881	15 (4) Legal tender, currency, medallions, or gold or silver
882	882	16 coinage issued by the State of Illinois, the government of the
883	883	17 United States of America, or the government of any foreign
884	884	18 country, and bullion.
885	885	19 (5) Until July 1, 2003 and beginning again on September 1,
886	886	20 2004 through August 30, 2014, graphic arts machinery and
887	887	21 equipment, including repair and replacement parts, both new
888	888	22 and used, and including that manufactured on special order or
889	889	23 purchased for lease, certified by the purchaser to be used
890	890	24 primarily for graphic arts production. Equipment includes
891	891	25 chemicals or chemicals acting as catalysts but only if the
892	892	26 chemicals or chemicals acting as catalysts effect a direct and
893	893
894	894
895	895
896	896
897	897
898	898	SB2210 - 24 - LRB103 28351 HLH 54731 b
899	899
900	900
901	901	SB2210- 25 -LRB103 28351 HLH 54731 b SB2210 - 25 - LRB103 28351 HLH 54731 b
902	902	SB2210 - 25 - LRB103 28351 HLH 54731 b
903	903	1 immediate change upon a graphic arts product. Beginning on
904	904	2 July 1, 2017, graphic arts machinery and equipment is included
905	905	3 in the manufacturing and assembling machinery and equipment
906	906	4 exemption under Section 2 of this Act.
907	907	5 (6) Personal property purchased from a teacher-sponsored
908	908	6 student organization affiliated with an elementary or
909	909	7 secondary school located in Illinois.
910	910	8 (7) Farm machinery and equipment, both new and used,
911	911	9 including that manufactured on special order, certified by the
912	912	10 purchaser to be used primarily for production agriculture or
913	913	11 State or federal agricultural programs, including individual
914	914	12 replacement parts for the machinery and equipment, including
915	915	13 machinery and equipment purchased for lease, and including
916	916	14 implements of husbandry defined in Section 1-130 of the
917	917	15 Illinois Vehicle Code, farm machinery and agricultural
918	918	16 chemical and fertilizer spreaders, and nurse wagons required
919	919	17 to be registered under Section 3-809 of the Illinois Vehicle
920	920	18 Code, but excluding other motor vehicles required to be
921	921	19 registered under the Illinois Vehicle Code. Horticultural
922	922	20 polyhouses or hoop houses used for propagating, growing, or
923	923	21 overwintering plants shall be considered farm machinery and
924	924	22 equipment under this item (7). Agricultural chemical tender
925	925	23 tanks and dry boxes shall include units sold separately from a
926	926	24 motor vehicle required to be licensed and units sold mounted
927	927	25 on a motor vehicle required to be licensed if the selling price
928	928	26 of the tender is separately stated.
929	929
930	930
931	931
932	932
933	933
934	934	SB2210 - 25 - LRB103 28351 HLH 54731 b
935	935
936	936
937	937	SB2210- 26 -LRB103 28351 HLH 54731 b SB2210 - 26 - LRB103 28351 HLH 54731 b
938	938	SB2210 - 26 - LRB103 28351 HLH 54731 b
939	939	1 Farm machinery and equipment shall include precision
940	940	2 farming equipment that is installed or purchased to be
941	941	3 installed on farm machinery and equipment including, but not
942	942	4 limited to, tractors, harvesters, sprayers, planters, seeders,
943	943	5 or spreaders. Precision farming equipment includes, but is not
944	944	6 limited to, soil testing sensors, computers, monitors,
945	945	7 software, global positioning and mapping systems, and other
946	946	8 such equipment.
947	947	9 Farm machinery and equipment also includes computers,
948	948	10 sensors, software, and related equipment used primarily in the
949	949	11 computer-assisted operation of production agriculture
950	950	12 facilities, equipment, and activities such as, but not limited
951	951	13 to, the collection, monitoring, and correlation of animal and
952	952	14 crop data for the purpose of formulating animal diets and
953	953	15 agricultural chemicals. This item (7) is exempt from the
954	954	16 provisions of Section 3-75.
955	955	17 (8) Until June 30, 2013, fuel and petroleum products sold
956	956	18 to or used by an air common carrier, certified by the carrier
957	957	19 to be used for consumption, shipment, or storage in the
958	958	20 conduct of its business as an air common carrier, for a flight
959	959	21 destined for or returning from a location or locations outside
960	960	22 the United States without regard to previous or subsequent
961	961	23 domestic stopovers.
962	962	24 Beginning July 1, 2013, fuel and petroleum products sold
963	963	25 to or used by an air carrier, certified by the carrier to be
964	964	26 used for consumption, shipment, or storage in the conduct of
965	965
966	966
967	967
968	968
969	969
970	970	SB2210 - 26 - LRB103 28351 HLH 54731 b
971	971
972	972
973	973	SB2210- 27 -LRB103 28351 HLH 54731 b SB2210 - 27 - LRB103 28351 HLH 54731 b
974	974	SB2210 - 27 - LRB103 28351 HLH 54731 b
975	975	1 its business as an air common carrier, for a flight that (i) is
976	976	2 engaged in foreign trade or is engaged in trade between the
977	977	3 United States and any of its possessions and (ii) transports
978	978	4 at least one individual or package for hire from the city of
979	979	5 origination to the city of final destination on the same
980	980	6 aircraft, without regard to a change in the flight number of
981	981	7 that aircraft.
982	982	8 (9) Proceeds of mandatory service charges separately
983	983	9 stated on customers' bills for the purchase and consumption of
984	984	10 food and beverages acquired as an incident to the purchase of a
985	985	11 service from a serviceman, to the extent that the proceeds of
986	986	12 the service charge are in fact turned over as tips or as a
987	987	13 substitute for tips to the employees who participate directly
988	988	14 in preparing, serving, hosting or cleaning up the food or
989	989	15 beverage function with respect to which the service charge is
990	990	16 imposed.
991	991	17 (10) Until July 1, 2003, oil field exploration, drilling,
992	992	18 and production equipment, including (i) rigs and parts of
993	993	19 rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)
994	994	20 pipe and tubular goods, including casing and drill strings,
995	995	21 (iii) pumps and pump-jack units, (iv) storage tanks and flow
996	996	22 lines, (v) any individual replacement part for oil field
997	997	23 exploration, drilling, and production equipment, and (vi)
998	998	24 machinery and equipment purchased for lease; but excluding
999	999	25 motor vehicles required to be registered under the Illinois
1000	1000	26 Vehicle Code.
1001	1001
1002	1002
1003	1003
1004	1004
1005	1005
1006	1006	SB2210 - 27 - LRB103 28351 HLH 54731 b
1007	1007
1008	1008
1009	1009	SB2210- 28 -LRB103 28351 HLH 54731 b SB2210 - 28 - LRB103 28351 HLH 54731 b
1010	1010	SB2210 - 28 - LRB103 28351 HLH 54731 b
1011	1011	1 (11) Proceeds from the sale of photoprocessing machinery
1012	1012	2 and equipment, including repair and replacement parts, both
1013	1013	3 new and used, including that manufactured on special order,
1014	1014	4 certified by the purchaser to be used primarily for
1015	1015	5 photoprocessing, and including photoprocessing machinery and
1016	1016	6 equipment purchased for lease.
1017	1017	7 (12) Until July 1, 2028, coal and aggregate exploration,
1018	1018	8 mining, off-highway hauling, processing, maintenance, and
1019	1019	9 reclamation equipment, including replacement parts and
1020	1020	10 equipment, and including equipment purchased for lease, but
1021	1021	11 excluding motor vehicles required to be registered under the
1022	1022	12 Illinois Vehicle Code. The changes made to this Section by
1023	1023	13 Public Act 97-767 apply on and after July 1, 2003, but no claim
1024	1024	14 for credit or refund is allowed on or after August 16, 2013
1025	1025	15 (the effective date of Public Act 98-456) for such taxes paid
1026	1026	16 during the period beginning July 1, 2003 and ending on August
1027	1027	17 16, 2013 (the effective date of Public Act 98-456).
1028	1028	18 (13) Semen used for artificial insemination of livestock
1029	1029	19 for direct agricultural production.
1030	1030	20 (14) Horses, or interests in horses, registered with and
1031	1031	21 meeting the requirements of any of the Arabian Horse Club
1032	1032	22 Registry of America, Appaloosa Horse Club, American Quarter
1033	1033	23 Horse Association, United States Trotting Association, or
1034	1034	24 Jockey Club, as appropriate, used for purposes of breeding or
1035	1035	25 racing for prizes. This item (14) is exempt from the
1036	1036	26 provisions of Section 3-75, and the exemption provided for
1037	1037
1038	1038
1039	1039
1040	1040
1041	1041
1042	1042	SB2210 - 28 - LRB103 28351 HLH 54731 b
1043	1043
1044	1044
1045	1045	SB2210- 29 -LRB103 28351 HLH 54731 b SB2210 - 29 - LRB103 28351 HLH 54731 b
1046	1046	SB2210 - 29 - LRB103 28351 HLH 54731 b
1047	1047	1 under this item (14) applies for all periods beginning May 30,
1048	1048	2 1995, but no claim for credit or refund is allowed on or after
1049	1049	3 January 1, 2008 (the effective date of Public Act 95-88) for
1050	1050	4 such taxes paid during the period beginning May 30, 2000 and
1051	1051	5 ending on January 1, 2008 (the effective date of Public Act
1052	1052	6 95-88).
1053	1053	7 (15) Computers and communications equipment utilized for
1054	1054	8 any hospital purpose and equipment used in the diagnosis,
1055	1055	9 analysis, or treatment of hospital patients purchased by a
1056	1056	10 lessor who leases the equipment, under a lease of one year or
1057	1057	11 longer executed or in effect at the time the lessor would
1058	1058	12 otherwise be subject to the tax imposed by this Act, to a
1059	1059	13 hospital that has been issued an active tax exemption
1060	1060	14 identification number by the Department under Section 1g of
1061	1061	15 the Retailers' Occupation Tax Act. If the equipment is leased
1062	1062	16 in a manner that does not qualify for this exemption or is used
1063	1063	17 in any other non-exempt manner, the lessor shall be liable for
1064	1064	18 the tax imposed under this Act or the Use Tax Act, as the case
1065	1065	19 may be, based on the fair market value of the property at the
1066	1066	20 time the non-qualifying use occurs. No lessor shall collect or
1067	1067	21 attempt to collect an amount (however designated) that
1068	1068	22 purports to reimburse that lessor for the tax imposed by this
1069	1069	23 Act or the Use Tax Act, as the case may be, if the tax has not
1070	1070	24 been paid by the lessor. If a lessor improperly collects any
1071	1071	25 such amount from the lessee, the lessee shall have a legal
1072	1072	26 right to claim a refund of that amount from the lessor. If,
1073	1073
1074	1074
1075	1075
1076	1076
1077	1077
1078	1078	SB2210 - 29 - LRB103 28351 HLH 54731 b
1079	1079
1080	1080
1081	1081	SB2210- 30 -LRB103 28351 HLH 54731 b SB2210 - 30 - LRB103 28351 HLH 54731 b
1082	1082	SB2210 - 30 - LRB103 28351 HLH 54731 b
1083	1083	1 however, that amount is not refunded to the lessee for any
1084	1084	2 reason, the lessor is liable to pay that amount to the
1085	1085	3 Department.
1086	1086	4 (16) Personal property purchased by a lessor who leases
1087	1087	5 the property, under a lease of one year or longer executed or
1088	1088	6 in effect at the time the lessor would otherwise be subject to
1089	1089	7 the tax imposed by this Act, to a governmental body that has
1090	1090	8 been issued an active tax exemption identification number by
1091	1091	9 the Department under Section 1g of the Retailers' Occupation
1092	1092	10 Tax Act. If the property is leased in a manner that does not
1093	1093	11 qualify for this exemption or is used in any other non-exempt
1094	1094	12 manner, the lessor shall be liable for the tax imposed under
1095	1095	13 this Act or the Use Tax Act, as the case may be, based on the
1096	1096	14 fair market value of the property at the time the
1097	1097	15 non-qualifying use occurs. No lessor shall collect or attempt
1098	1098	16 to collect an amount (however designated) that purports to
1099	1099	17 reimburse that lessor for the tax imposed by this Act or the
1100	1100	18 Use Tax Act, as the case may be, if the tax has not been paid
1101	1101	19 by the lessor. If a lessor improperly collects any such amount
1102	1102	20 from the lessee, the lessee shall have a legal right to claim a
1103	1103	21 refund of that amount from the lessor. If, however, that
1104	1104	22 amount is not refunded to the lessee for any reason, the lessor
1105	1105	23 is liable to pay that amount to the Department.
1106	1106	24 (17) Beginning with taxable years ending on or after
1107	1107	25 December 31, 1995 and ending with taxable years ending on or
1108	1108	26 before December 31, 2004, personal property that is donated
1109	1109
1110	1110
1111	1111
1112	1112
1113	1113
1114	1114	SB2210 - 30 - LRB103 28351 HLH 54731 b
1115	1115
1116	1116
1117	1117	SB2210- 31 -LRB103 28351 HLH 54731 b SB2210 - 31 - LRB103 28351 HLH 54731 b
1118	1118	SB2210 - 31 - LRB103 28351 HLH 54731 b
1119	1119	1 for disaster relief to be used in a State or federally declared
1120	1120	2 disaster area in Illinois or bordering Illinois by a
1121	1121	3 manufacturer or retailer that is registered in this State to a
1122	1122	4 corporation, society, association, foundation, or institution
1123	1123	5 that has been issued a sales tax exemption identification
1124	1124	6 number by the Department that assists victims of the disaster
1125	1125	7 who reside within the declared disaster area.
1126	1126	8 (18) Beginning with taxable years ending on or after
1127	1127	9 December 31, 1995 and ending with taxable years ending on or
1128	1128	10 before December 31, 2004, personal property that is used in
1129	1129	11 the performance of infrastructure repairs in this State,
1130	1130	12 including but not limited to municipal roads and streets,
1131	1131	13 access roads, bridges, sidewalks, waste disposal systems,
1132	1132	14 water and sewer line extensions, water distribution and
1133	1133	15 purification facilities, storm water drainage and retention
1134	1134	16 facilities, and sewage treatment facilities, resulting from a
1135	1135	17 State or federally declared disaster in Illinois or bordering
1136	1136	18 Illinois when such repairs are initiated on facilities located
1137	1137	19 in the declared disaster area within 6 months after the
1138	1138	20 disaster.
1139	1139	21 (19) Beginning July 1, 1999, game or game birds purchased
1140	1140	22 at a "game breeding and hunting preserve area" as that term is
1141	1141	23 used in the Wildlife Code. This paragraph is exempt from the
1142	1142	24 provisions of Section 3-75.
1143	1143	25 (20) A motor vehicle, as that term is defined in Section
1144	1144	26 1-146 of the Illinois Vehicle Code, that is donated to a
1145	1145
1146	1146
1147	1147
1148	1148
1149	1149
1150	1150	SB2210 - 31 - LRB103 28351 HLH 54731 b
1151	1151
1152	1152
1153	1153	SB2210- 32 -LRB103 28351 HLH 54731 b SB2210 - 32 - LRB103 28351 HLH 54731 b
1154	1154	SB2210 - 32 - LRB103 28351 HLH 54731 b
1155	1155	1 corporation, limited liability company, society, association,
1156	1156	2 foundation, or institution that is determined by the
1157	1157	3 Department to be organized and operated exclusively for
1158	1158	4 educational purposes. For purposes of this exemption, "a
1159	1159	5 corporation, limited liability company, society, association,
1160	1160	6 foundation, or institution organized and operated exclusively
1161	1161	7 for educational purposes" means all tax-supported public
1162	1162	8 schools, private schools that offer systematic instruction in
1163	1163	9 useful branches of learning by methods common to public
1164	1164	10 schools and that compare favorably in their scope and
1165	1165	11 intensity with the course of study presented in tax-supported
1166	1166	12 schools, and vocational or technical schools or institutes
1167	1167	13 organized and operated exclusively to provide a course of
1168	1168	14 study of not less than 6 weeks duration and designed to prepare
1169	1169	15 individuals to follow a trade or to pursue a manual,
1170	1170	16 technical, mechanical, industrial, business, or commercial
1171	1171	17 occupation.
1172	1172	18 (21) Beginning January 1, 2000, personal property,
1173	1173	19 including food, purchased through fundraising events for the
1174	1174	20 benefit of a public or private elementary or secondary school,
1175	1175	21 a group of those schools, or one or more school districts if
1176	1176	22 the events are sponsored by an entity recognized by the school
1177	1177	23 district that consists primarily of volunteers and includes
1178	1178	24 parents and teachers of the school children. This paragraph
1179	1179	25 does not apply to fundraising events (i) for the benefit of
1180	1180	26 private home instruction or (ii) for which the fundraising
1181	1181
1182	1182
1183	1183
1184	1184
1185	1185
1186	1186	SB2210 - 32 - LRB103 28351 HLH 54731 b
1187	1187
1188	1188
1189	1189	SB2210- 33 -LRB103 28351 HLH 54731 b SB2210 - 33 - LRB103 28351 HLH 54731 b
1190	1190	SB2210 - 33 - LRB103 28351 HLH 54731 b
1191	1191	1 entity purchases the personal property sold at the events from
1192	1192	2 another individual or entity that sold the property for the
1193	1193	3 purpose of resale by the fundraising entity and that profits
1194	1194	4 from the sale to the fundraising entity. This paragraph is
1195	1195	5 exempt from the provisions of Section 3-75.
1196	1196	6 (22) Beginning January 1, 2000 and through December 31,
1197	1197	7 2001, new or used automatic vending machines that prepare and
1198	1198	8 serve hot food and beverages, including coffee, soup, and
1199	1199	9 other items, and replacement parts for these machines.
1200	1200	10 Beginning January 1, 2002 and through June 30, 2003, machines
1201	1201	11 and parts for machines used in commercial, coin-operated
1202	1202	12 amusement and vending business if a use or occupation tax is
1203	1203	13 paid on the gross receipts derived from the use of the
1204	1204	14 commercial, coin-operated amusement and vending machines. This
1205	1205	15 paragraph is exempt from the provisions of Section 3-75.
1206	1206	16 (23) Beginning August 23, 2001 and through June 30, 2016,
1207	1207	17 food for human consumption that is to be consumed off the
1208	1208	18 premises where it is sold (other than alcoholic beverages,
1209	1209	19 soft drinks, and food that has been prepared for immediate
1210	1210	20 consumption) and prescription and nonprescription medicines,
1211	1211	21 drugs, medical appliances, and insulin, urine testing
1212	1212	22 materials, syringes, and needles used by diabetics, for human
1213	1213	23 use, when purchased for use by a person receiving medical
1214	1214	24 assistance under Article V of the Illinois Public Aid Code who
1215	1215	25 resides in a licensed long-term care facility, as defined in
1216	1216	26 the Nursing Home Care Act, or in a licensed facility as defined
1217	1217
1218	1218
1219	1219
1220	1220
1221	1221
1222	1222	SB2210 - 33 - LRB103 28351 HLH 54731 b
1223	1223
1224	1224
1225	1225	SB2210- 34 -LRB103 28351 HLH 54731 b SB2210 - 34 - LRB103 28351 HLH 54731 b
1226	1226	SB2210 - 34 - LRB103 28351 HLH 54731 b
1227	1227	1 in the ID/DD Community Care Act, the MC/DD Act, or the
1228	1228	2 Specialized Mental Health Rehabilitation Act of 2013.
1229	1229	3 (24) Beginning on August 2, 2001 (the effective date of
1230	1230	4 Public Act 92-227), computers and communications equipment
1231	1231	5 utilized for any hospital purpose and equipment used in the
1232	1232	6 diagnosis, analysis, or treatment of hospital patients
1233	1233	7 purchased by a lessor who leases the equipment, under a lease
1234	1234	8 of one year or longer executed or in effect at the time the
1235	1235	9 lessor would otherwise be subject to the tax imposed by this
1236	1236	10 Act, to a hospital that has been issued an active tax exemption
1237	1237	11 identification number by the Department under Section 1g of
1238	1238	12 the Retailers' Occupation Tax Act. If the equipment is leased
1239	1239	13 in a manner that does not qualify for this exemption or is used
1240	1240	14 in any other nonexempt manner, the lessor shall be liable for
1241	1241	15 the tax imposed under this Act or the Use Tax Act, as the case
1242	1242	16 may be, based on the fair market value of the property at the
1243	1243	17 time the nonqualifying use occurs. No lessor shall collect or
1244	1244	18 attempt to collect an amount (however designated) that
1245	1245	19 purports to reimburse that lessor for the tax imposed by this
1246	1246	20 Act or the Use Tax Act, as the case may be, if the tax has not
1247	1247	21 been paid by the lessor. If a lessor improperly collects any
1248	1248	22 such amount from the lessee, the lessee shall have a legal
1249	1249	23 right to claim a refund of that amount from the lessor. If,
1250	1250	24 however, that amount is not refunded to the lessee for any
1251	1251	25 reason, the lessor is liable to pay that amount to the
1252	1252	26 Department. This paragraph is exempt from the provisions of
1253	1253
1254	1254
1255	1255
1256	1256
1257	1257
1258	1258	SB2210 - 34 - LRB103 28351 HLH 54731 b
1259	1259
1260	1260
1261	1261	SB2210- 35 -LRB103 28351 HLH 54731 b SB2210 - 35 - LRB103 28351 HLH 54731 b
1262	1262	SB2210 - 35 - LRB103 28351 HLH 54731 b
1263	1263	1 Section 3-75.
1264	1264	2 (25) Beginning on August 2, 2001 (the effective date of
1265	1265	3 Public Act 92-227), personal property purchased by a lessor
1266	1266	4 who leases the property, under a lease of one year or longer
1267	1267	5 executed or in effect at the time the lessor would otherwise be
1268	1268	6 subject to the tax imposed by this Act, to a governmental body
1269	1269	7 that has been issued an active tax exemption identification
1270	1270	8 number by the Department under Section 1g of the Retailers'
1271	1271	9 Occupation Tax Act. If the property is leased in a manner that
1272	1272	10 does not qualify for this exemption or is used in any other
1273	1273	11 nonexempt manner, the lessor shall be liable for the tax
1274	1274	12 imposed under this Act or the Use Tax Act, as the case may be,
1275	1275	13 based on the fair market value of the property at the time the
1276	1276	14 nonqualifying use occurs. No lessor shall collect or attempt
1277	1277	15 to collect an amount (however designated) that purports to
1278	1278	16 reimburse that lessor for the tax imposed by this Act or the
1279	1279	17 Use Tax Act, as the case may be, if the tax has not been paid
1280	1280	18 by the lessor. If a lessor improperly collects any such amount
1281	1281	19 from the lessee, the lessee shall have a legal right to claim a
1282	1282	20 refund of that amount from the lessor. If, however, that
1283	1283	21 amount is not refunded to the lessee for any reason, the lessor
1284	1284	22 is liable to pay that amount to the Department. This paragraph
1285	1285	23 is exempt from the provisions of Section 3-75.
1286	1286	24 (26) Beginning January 1, 2008, tangible personal property
1287	1287	25 used in the construction or maintenance of a community water
1288	1288	26 supply, as defined under Section 3.145 of the Environmental
1289	1289
1290	1290
1291	1291
1292	1292
1293	1293
1294	1294	SB2210 - 35 - LRB103 28351 HLH 54731 b
1295	1295
1296	1296
1297	1297	SB2210- 36 -LRB103 28351 HLH 54731 b SB2210 - 36 - LRB103 28351 HLH 54731 b
1298	1298	SB2210 - 36 - LRB103 28351 HLH 54731 b
1299	1299	1 Protection Act, that is operated by a not-for-profit
1300	1300	2 corporation that holds a valid water supply permit issued
1301	1301	3 under Title IV of the Environmental Protection Act. This
1302	1302	4 paragraph is exempt from the provisions of Section 3-75.
1303	1303	5 (27) Beginning January 1, 2010 and continuing through
1304	1304	6 December 31, 2024, materials, parts, equipment, components,
1305	1305	7 and furnishings incorporated into or upon an aircraft as part
1306	1306	8 of the modification, refurbishment, completion, replacement,
1307	1307	9 repair, or maintenance of the aircraft. This exemption
1308	1308	10 includes consumable supplies used in the modification,
1309	1309	11 refurbishment, completion, replacement, repair, and
1310	1310	12 maintenance of aircraft, but excludes any materials, parts,
1311	1311	13 equipment, components, and consumable supplies used in the
1312	1312	14 modification, replacement, repair, and maintenance of aircraft
1313	1313	15 engines or power plants, whether such engines or power plants
1314	1314	16 are installed or uninstalled upon any such aircraft.
1315	1315	17 "Consumable supplies" include, but are not limited to,
1316	1316	18 adhesive, tape, sandpaper, general purpose lubricants,
1317	1317	19 cleaning solution, latex gloves, and protective films. This
1318	1318	20 exemption applies only to the use of qualifying tangible
1319	1319	21 personal property transferred incident to the modification,
1320	1320	22 refurbishment, completion, replacement, repair, or maintenance
1321	1321	23 of aircraft by persons who (i) hold an Air Agency Certificate
1322	1322	24 and are empowered to operate an approved repair station by the
1323	1323	25 Federal Aviation Administration, (ii) have a Class IV Rating,
1324	1324	26 and (iii) conduct operations in accordance with Part 145 of
1325	1325
1326	1326
1327	1327
1328	1328
1329	1329
1330	1330	SB2210 - 36 - LRB103 28351 HLH 54731 b
1331	1331
1332	1332
1333	1333	SB2210- 37 -LRB103 28351 HLH 54731 b SB2210 - 37 - LRB103 28351 HLH 54731 b
1334	1334	SB2210 - 37 - LRB103 28351 HLH 54731 b
1335	1335	1 the Federal Aviation Regulations. The exemption does not
1336	1336	2 include aircraft operated by a commercial air carrier
1337	1337	3 providing scheduled passenger air service pursuant to
1338	1338	4 authority issued under Part 121 or Part 129 of the Federal
1339	1339	5 Aviation Regulations. The changes made to this paragraph (27)
1340	1340	6 by Public Act 98-534 are declarative of existing law. It is the
1341	1341	7 intent of the General Assembly that the exemption under this
1342	1342	8 paragraph (27) applies continuously from January 1, 2010
1343	1343	9 through December 31, 2024; however, no claim for credit or
1344	1344	10 refund is allowed for taxes paid as a result of the
1345	1345	11 disallowance of this exemption on or after January 1, 2015 and
1346	1346	12 prior to February 5, 2020 (the effective date of Public Act
1347	1347	13 101-629) this amendatory Act of the 101st General Assembly.
1348	1348	14 (28) Tangible personal property purchased by a
1349	1349	15 public-facilities corporation, as described in Section
1350	1350	16 11-65-10 of the Illinois Municipal Code, for purposes of
1351	1351	17 constructing or furnishing a municipal convention hall, but
1352	1352	18 only if the legal title to the municipal convention hall is
1353	1353	19 transferred to the municipality without any further
1354	1354	20 consideration by or on behalf of the municipality at the time
1355	1355	21 of the completion of the municipal convention hall or upon the
1356	1356	22 retirement or redemption of any bonds or other debt
1357	1357	23 instruments issued by the public-facilities corporation in
1358	1358	24 connection with the development of the municipal convention
1359	1359	25 hall. This exemption includes existing public-facilities
1360	1360	26 corporations as provided in Section 11-65-25 of the Illinois
1361	1361
1362	1362
1363	1363
1364	1364
1365	1365
1366	1366	SB2210 - 37 - LRB103 28351 HLH 54731 b
1367	1367
1368	1368
1369	1369	SB2210- 38 -LRB103 28351 HLH 54731 b SB2210 - 38 - LRB103 28351 HLH 54731 b
1370	1370	SB2210 - 38 - LRB103 28351 HLH 54731 b
1371	1371	1 Municipal Code. This paragraph is exempt from the provisions
1372	1372	2 of Section 3-75.
1373	1373	3 (29) Beginning January 1, 2017 and through December 31,
1374	1374	4 2026, menstrual pads, tampons, and menstrual cups.
1375	1375	5 (30) Tangible personal property transferred to a purchaser
1376	1376	6 who is exempt from the tax imposed by this Act by operation of
1377	1377	7 federal law. This paragraph is exempt from the provisions of
1378	1378	8 Section 3-75.
1379	1379	9 (31) Qualified tangible personal property used in the
1380	1380	10 construction or operation of a data center that has been
1381	1381	11 granted a certificate of exemption by the Department of
1382	1382	12 Commerce and Economic Opportunity, whether that tangible
1383	1383	13 personal property is purchased by the owner, operator, or
1384	1384	14 tenant of the data center or by a contractor or subcontractor
1385	1385	15 of the owner, operator, or tenant. Data centers that would
1386	1386	16 have qualified for a certificate of exemption prior to January
1387	1387	17 1, 2020 had Public Act 101-31 this amendatory Act of the 101st
1388	1388	18 General Assembly been in effect, may apply for and obtain an
1389	1389	19 exemption for subsequent purchases of computer equipment or
1390	1390	20 enabling software purchased or leased to upgrade, supplement,
1391	1391	21 or replace computer equipment or enabling software purchased
1392	1392	22 or leased in the original investment that would have
1393	1393	23 qualified.
1394	1394	24 The Department of Commerce and Economic Opportunity shall
1395	1395	25 grant a certificate of exemption under this item (31) to
1396	1396	26 qualified data centers as defined by Section 605-1025 of the
1397	1397
1398	1398
1399	1399
1400	1400
1401	1401
1402	1402	SB2210 - 38 - LRB103 28351 HLH 54731 b
1403	1403
1404	1404
1405	1405	SB2210- 39 -LRB103 28351 HLH 54731 b SB2210 - 39 - LRB103 28351 HLH 54731 b
1406	1406	SB2210 - 39 - LRB103 28351 HLH 54731 b
1407	1407	1 Department of Commerce and Economic Opportunity Law of the
1408	1408	2 Civil Administrative Code of Illinois.
1409	1409	3 For the purposes of this item (31):
1410	1410	4 "Data center" means a building or a series of
1411	1411	5 buildings rehabilitated or constructed to house working
1412	1412	6 servers in one physical location or multiple sites within
1413	1413	7 the State of Illinois.
1414	1414	8 "Qualified tangible personal property" means:
1415	1415	9 electrical systems and equipment; climate control and
1416	1416	10 chilling equipment and systems; mechanical systems and
1417	1417	11 equipment; monitoring and secure systems; emergency
1418	1418	12 generators; hardware; computers; servers; data storage
1419	1419	13 devices; network connectivity equipment; racks; cabinets;
1420	1420	14 telecommunications cabling infrastructure; raised floor
1421	1421	15 systems; peripheral components or systems; software;
1422	1422	16 mechanical, electrical, or plumbing systems; battery
1423	1423	17 systems; cooling systems and towers; temperature control
1424	1424	18 systems; other cabling; and other data center
1425	1425	19 infrastructure equipment and systems necessary to operate
1426	1426	20 qualified tangible personal property, including fixtures;
1427	1427	21 and component parts of any of the foregoing, including
1428	1428	22 installation, maintenance, repair, refurbishment, and
1429	1429	23 replacement of qualified tangible personal property to
1430	1430	24 generate, transform, transmit, distribute, or manage
1431	1431	25 electricity necessary to operate qualified tangible
1432	1432	26 personal property; and all other tangible personal
1433	1433
1434	1434
1435	1435
1436	1436
1437	1437
1438	1438	SB2210 - 39 - LRB103 28351 HLH 54731 b
1439	1439
1440	1440
1441	1441	SB2210- 40 -LRB103 28351 HLH 54731 b SB2210 - 40 - LRB103 28351 HLH 54731 b
1442	1442	SB2210 - 40 - LRB103 28351 HLH 54731 b
1443	1443	1 property that is essential to the operations of a computer
1444	1444	2 data center. The term "qualified tangible personal
1445	1445	3 property" also includes building materials physically
1446	1446	4 incorporated in to the qualifying data center. To document
1447	1447	5 the exemption allowed under this Section, the retailer
1448	1448	6 must obtain from the purchaser a copy of the certificate
1449	1449	7 of eligibility issued by the Department of Commerce and
1450	1450	8 Economic Opportunity.
1451	1451	9 This item (31) is exempt from the provisions of Section
1452	1452	10 3-75.
1453	1453	11 (32) Beginning July 1, 2022, breast pumps, breast pump
1454	1454	12 collection and storage supplies, and breast pump kits. This
1455	1455	13 item (32) is exempt from the provisions of Section 3-75. As
1456	1456	14 used in this item (32):
1457	1457	15 "Breast pump" means an electrically controlled or
1458	1458	16 manually controlled pump device designed or marketed to be
1459	1459	17 used to express milk from a human breast during lactation,
1460	1460	18 including the pump device and any battery, AC adapter, or
1461	1461	19 other power supply unit that is used to power the pump
1462	1462	20 device and is packaged and sold with the pump device at the
1463	1463	21 time of sale.
1464	1464	22 "Breast pump collection and storage supplies" means
1465	1465	23 items of tangible personal property designed or marketed
1466	1466	24 to be used in conjunction with a breast pump to collect
1467	1467	25 milk expressed from a human breast and to store collected
1468	1468	26 milk until it is ready for consumption.
1469	1469
1470	1470
1471	1471
1472	1472
1473	1473
1474	1474	SB2210 - 40 - LRB103 28351 HLH 54731 b
1475	1475
1476	1476
1477	1477	SB2210- 41 -LRB103 28351 HLH 54731 b SB2210 - 41 - LRB103 28351 HLH 54731 b
1478	1478	SB2210 - 41 - LRB103 28351 HLH 54731 b
1479	1479	1 "Breast pump collection and storage supplies"
1480	1480	2 includes, but is not limited to: breast shields and breast
1481	1481	3 shield connectors; breast pump tubes and tubing adapters;
1482	1482	4 breast pump valves and membranes; backflow protectors and
1483	1483	5 backflow protector adaptors; bottles and bottle caps
1484	1484	6 specific to the operation of the breast pump; and breast
1485	1485	7 milk storage bags.
1486	1486	8 "Breast pump collection and storage supplies" does not
1487	1487	9 include: (1) bottles and bottle caps not specific to the
1488	1488	10 operation of the breast pump; (2) breast pump travel bags
1489	1489	11 and other similar carrying accessories, including ice
1490	1490	12 packs, labels, and other similar products; (3) breast pump
1491	1491	13 cleaning supplies; (4) nursing bras, bra pads, breast
1492	1492	14 shells, and other similar products; and (5) creams,
1493	1493	15 ointments, and other similar products that relieve
1494	1494	16 breastfeeding-related symptoms or conditions of the
1495	1495	17 breasts or nipples, unless sold as part of a breast pump
1496	1496	18 kit that is pre-packaged by the breast pump manufacturer
1497	1497	19 or distributor.
1498	1498	20 "Breast pump kit" means a kit that: (1) contains no
1499	1499	21 more than a breast pump, breast pump collection and
1500	1500	22 storage supplies, a rechargeable battery for operating the
1501	1501	23 breast pump, a breastmilk cooler, bottle stands, ice
1502	1502	24 packs, and a breast pump carrying case; and (2) is
1503	1503	25 pre-packaged as a breast pump kit by the breast pump
1504	1504	26 manufacturer or distributor.
1505	1505
1506	1506
1507	1507
1508	1508
1509	1509
1510	1510	SB2210 - 41 - LRB103 28351 HLH 54731 b
1511	1511
1512	1512
1513	1513	SB2210- 42 -LRB103 28351 HLH 54731 b SB2210 - 42 - LRB103 28351 HLH 54731 b
1514	1514	SB2210 - 42 - LRB103 28351 HLH 54731 b
1515	1515	1 (33) (32) Tangible personal property sold by or on behalf
1516	1516	2 of the State Treasurer pursuant to the Revised Uniform
1517	1517	3 Unclaimed Property Act. This item (33) (32) is exempt from the
1518	1518	4 provisions of Section 3-75.
1519	1519	5 (Source: P.A. 101-31, eff. 6-28-19; 101-81, eff. 7-12-19;
1520	1520	6 101-629, eff. 2-5-20; 102-16, eff. 6-17-21; 102-700, Article
1521	1521	7 70, Section 70-10, eff. 4-19-22; 102-700, Article 75, Section
1522	1522	8 75-10, eff. 4-19-22; 102-1026, eff. 5-27-22; revised 8-3-22.)
1523	1523	9 Section 15. The Service Occupation Tax Act is amended by
1524	1524	10 changing Section 3-5 as follows:
1525	1525	11 (35 ILCS 115/3-5)
1526	1526	12 Sec. 3-5. Exemptions. The following tangible personal
1527	1527	13 property is exempt from the tax imposed by this Act:
1528	1528	14 (1) Personal property sold by a corporation, society,
1529	1529	15 association, foundation, institution, or organization, other
1530	1530	16 than a limited liability company, that is organized and
1531	1531	17 operated as a not-for-profit service enterprise for the
1532	1532	18 benefit of persons 65 years of age or older if the personal
1533	1533	19 property was not purchased by the enterprise for the purpose
1534	1534	20 of resale by the enterprise.
1535	1535	21 (2) Personal property purchased by a not-for-profit
1536	1536	22 Illinois county fair association for use in conducting,
1537	1537	23 operating, or promoting the county fair.
1538	1538	24 (3) Personal property purchased by any not-for-profit arts
1539	1539
1540	1540
1541	1541
1542	1542
1543	1543
1544	1544	SB2210 - 42 - LRB103 28351 HLH 54731 b
1545	1545
1546	1546
1547	1547	SB2210- 43 -LRB103 28351 HLH 54731 b SB2210 - 43 - LRB103 28351 HLH 54731 b
1548	1548	SB2210 - 43 - LRB103 28351 HLH 54731 b
1549	1549	1 or cultural organization that establishes, by proof required
1550	1550	2 by the Department by rule, that it has received an exemption
1551	1551	3 under Section 501(c)(3) of the Internal Revenue Code and that
1552	1552	4 is organized and operated primarily for the presentation or
1553	1553	5 support of arts or cultural programming, activities, or
1554	1554	6 services. These organizations include, but are not limited to,
1555	1555	7 music and dramatic arts organizations such as symphony
1556	1556	8 orchestras and theatrical groups, arts and cultural service
1557	1557	9 organizations, local arts councils, visual arts organizations,
1558	1558	10 and media arts organizations. On and after July 1, 2001 (the
1559	1559	11 effective date of Public Act 92-35), however, an entity
1560	1560	12 otherwise eligible for this exemption shall not make tax-free
1561	1561	13 purchases unless it has an active identification number issued
1562	1562	14 by the Department.
1563	1563	15 (4) Legal tender, currency, medallions, or gold or silver
1564	1564	16 coinage issued by the State of Illinois, the government of the
1565	1565	17 United States of America, or the government of any foreign
1566	1566	18 country, and bullion.
1567	1567	19 (5) Until July 1, 2003 and beginning again on September 1,
1568	1568	20 2004 through August 30, 2014, graphic arts machinery and
1569	1569	21 equipment, including repair and replacement parts, both new
1570	1570	22 and used, and including that manufactured on special order or
1571	1571	23 purchased for lease, certified by the purchaser to be used
1572	1572	24 primarily for graphic arts production. Equipment includes
1573	1573	25 chemicals or chemicals acting as catalysts but only if the
1574	1574	26 chemicals or chemicals acting as catalysts effect a direct and
1575	1575
1576	1576
1577	1577
1578	1578
1579	1579
1580	1580	SB2210 - 43 - LRB103 28351 HLH 54731 b
1581	1581
1582	1582
1583	1583	SB2210- 44 -LRB103 28351 HLH 54731 b SB2210 - 44 - LRB103 28351 HLH 54731 b
1584	1584	SB2210 - 44 - LRB103 28351 HLH 54731 b
1585	1585	1 immediate change upon a graphic arts product. Beginning on
1586	1586	2 July 1, 2017, graphic arts machinery and equipment is included
1587	1587	3 in the manufacturing and assembling machinery and equipment
1588	1588	4 exemption under Section 2 of this Act.
1589	1589	5 (6) Personal property sold by a teacher-sponsored student
1590	1590	6 organization affiliated with an elementary or secondary school
1591	1591	7 located in Illinois.
1592	1592	8 (7) Farm machinery and equipment, both new and used,
1593	1593	9 including that manufactured on special order, certified by the
1594	1594	10 purchaser to be used primarily for production agriculture or
1595	1595	11 State or federal agricultural programs, including individual
1596	1596	12 replacement parts for the machinery and equipment, including
1597	1597	13 machinery and equipment purchased for lease, and including
1598	1598	14 implements of husbandry defined in Section 1-130 of the
1599	1599	15 Illinois Vehicle Code, farm machinery and agricultural
1600	1600	16 chemical and fertilizer spreaders, and nurse wagons required
1601	1601	17 to be registered under Section 3-809 of the Illinois Vehicle
1602	1602	18 Code, but excluding other motor vehicles required to be
1603	1603	19 registered under the Illinois Vehicle Code. Horticultural
1604	1604	20 polyhouses or hoop houses used for propagating, growing, or
1605	1605	21 overwintering plants shall be considered farm machinery and
1606	1606	22 equipment under this item (7). Agricultural chemical tender
1607	1607	23 tanks and dry boxes shall include units sold separately from a
1608	1608	24 motor vehicle required to be licensed and units sold mounted
1609	1609	25 on a motor vehicle required to be licensed if the selling price
1610	1610	26 of the tender is separately stated.
1611	1611
1612	1612
1613	1613
1614	1614
1615	1615
1616	1616	SB2210 - 44 - LRB103 28351 HLH 54731 b
1617	1617
1618	1618
1619	1619	SB2210- 45 -LRB103 28351 HLH 54731 b SB2210 - 45 - LRB103 28351 HLH 54731 b
1620	1620	SB2210 - 45 - LRB103 28351 HLH 54731 b
1621	1621	1 Farm machinery and equipment shall include precision
1622	1622	2 farming equipment that is installed or purchased to be
1623	1623	3 installed on farm machinery and equipment including, but not
1624	1624	4 limited to, tractors, harvesters, sprayers, planters, seeders,
1625	1625	5 or spreaders. Precision farming equipment includes, but is not
1626	1626	6 limited to, soil testing sensors, computers, monitors,
1627	1627	7 software, global positioning and mapping systems, and other
1628	1628	8 such equipment.
1629	1629	9 Farm machinery and equipment also includes computers,
1630	1630	10 sensors, software, and related equipment used primarily in the
1631	1631	11 computer-assisted operation of production agriculture
1632	1632	12 facilities, equipment, and activities such as, but not limited
1633	1633	13 to, the collection, monitoring, and correlation of animal and
1634	1634	14 crop data for the purpose of formulating animal diets and
1635	1635	15 agricultural chemicals. This item (7) is exempt from the
1636	1636	16 provisions of Section 3-55.
1637	1637	17 (8) Until June 30, 2013, fuel and petroleum products sold
1638	1638	18 to or used by an air common carrier, certified by the carrier
1639	1639	19 to be used for consumption, shipment, or storage in the
1640	1640	20 conduct of its business as an air common carrier, for a flight
1641	1641	21 destined for or returning from a location or locations outside
1642	1642	22 the United States without regard to previous or subsequent
1643	1643	23 domestic stopovers.
1644	1644	24 Beginning July 1, 2013, fuel and petroleum products sold
1645	1645	25 to or used by an air carrier, certified by the carrier to be
1646	1646	26 used for consumption, shipment, or storage in the conduct of
1647	1647
1648	1648
1649	1649
1650	1650
1651	1651
1652	1652	SB2210 - 45 - LRB103 28351 HLH 54731 b
1653	1653
1654	1654
1655	1655	SB2210- 46 -LRB103 28351 HLH 54731 b SB2210 - 46 - LRB103 28351 HLH 54731 b
1656	1656	SB2210 - 46 - LRB103 28351 HLH 54731 b
1657	1657	1 its business as an air common carrier, for a flight that (i) is
1658	1658	2 engaged in foreign trade or is engaged in trade between the
1659	1659	3 United States and any of its possessions and (ii) transports
1660	1660	4 at least one individual or package for hire from the city of
1661	1661	5 origination to the city of final destination on the same
1662	1662	6 aircraft, without regard to a change in the flight number of
1663	1663	7 that aircraft.
1664	1664	8 (9) Proceeds of mandatory service charges separately
1665	1665	9 stated on customers' bills for the purchase and consumption of
1666	1666	10 food and beverages, to the extent that the proceeds of the
1667	1667	11 service charge are in fact turned over as tips or as a
1668	1668	12 substitute for tips to the employees who participate directly
1669	1669	13 in preparing, serving, hosting or cleaning up the food or
1670	1670	14 beverage function with respect to which the service charge is
1671	1671	15 imposed.
1672	1672	16 (10) Until July 1, 2003, oil field exploration, drilling,
1673	1673	17 and production equipment, including (i) rigs and parts of
1674	1674	18 rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)
1675	1675	19 pipe and tubular goods, including casing and drill strings,
1676	1676	20 (iii) pumps and pump-jack units, (iv) storage tanks and flow
1677	1677	21 lines, (v) any individual replacement part for oil field
1678	1678	22 exploration, drilling, and production equipment, and (vi)
1679	1679	23 machinery and equipment purchased for lease; but excluding
1680	1680	24 motor vehicles required to be registered under the Illinois
1681	1681	25 Vehicle Code.
1682	1682	26 (11) Photoprocessing machinery and equipment, including
1683	1683
1684	1684
1685	1685
1686	1686
1687	1687
1688	1688	SB2210 - 46 - LRB103 28351 HLH 54731 b
1689	1689
1690	1690
1691	1691	SB2210- 47 -LRB103 28351 HLH 54731 b SB2210 - 47 - LRB103 28351 HLH 54731 b
1692	1692	SB2210 - 47 - LRB103 28351 HLH 54731 b
1693	1693	1 repair and replacement parts, both new and used, including
1694	1694	2 that manufactured on special order, certified by the purchaser
1695	1695	3 to be used primarily for photoprocessing, and including
1696	1696	4 photoprocessing machinery and equipment purchased for lease.
1697	1697	5 (12) Until July 1, 2028, coal and aggregate exploration,
1698	1698	6 mining, off-highway hauling, processing, maintenance, and
1699	1699	7 reclamation equipment, including replacement parts and
1700	1700	8 equipment, and including equipment purchased for lease, but
1701	1701	9 excluding motor vehicles required to be registered under the
1702	1702	10 Illinois Vehicle Code. The changes made to this Section by
1703	1703	11 Public Act 97-767 apply on and after July 1, 2003, but no claim
1704	1704	12 for credit or refund is allowed on or after August 16, 2013
1705	1705	13 (the effective date of Public Act 98-456) for such taxes paid
1706	1706	14 during the period beginning July 1, 2003 and ending on August
1707	1707	15 16, 2013 (the effective date of Public Act 98-456).
1708	1708	16 (13) Beginning January 1, 1992 and through June 30, 2016,
1709	1709	17 food for human consumption that is to be consumed off the
1710	1710	18 premises where it is sold (other than alcoholic beverages,
1711	1711	19 soft drinks and food that has been prepared for immediate
1712	1712	20 consumption) and prescription and non-prescription medicines,
1713	1713	21 drugs, medical appliances, and insulin, urine testing
1714	1714	22 materials, syringes, and needles used by diabetics, for human
1715	1715	23 use, when purchased for use by a person receiving medical
1716	1716	24 assistance under Article V of the Illinois Public Aid Code who
1717	1717	25 resides in a licensed long-term care facility, as defined in
1718	1718	26 the Nursing Home Care Act, or in a licensed facility as defined
1719	1719
1720	1720
1721	1721
1722	1722
1723	1723
1724	1724	SB2210 - 47 - LRB103 28351 HLH 54731 b
1725	1725
1726	1726
1727	1727	SB2210- 48 -LRB103 28351 HLH 54731 b SB2210 - 48 - LRB103 28351 HLH 54731 b
1728	1728	SB2210 - 48 - LRB103 28351 HLH 54731 b
1729	1729	1 in the ID/DD Community Care Act, the MC/DD Act, or the
1730	1730	2 Specialized Mental Health Rehabilitation Act of 2013.
1731	1731	3 (14) Semen used for artificial insemination of livestock
1732	1732	4 for direct agricultural production.
1733	1733	5 (15) Horses, or interests in horses, registered with and
1734	1734	6 meeting the requirements of any of the Arabian Horse Club
1735	1735	7 Registry of America, Appaloosa Horse Club, American Quarter
1736	1736	8 Horse Association, United States Trotting Association, or
1737	1737	9 Jockey Club, as appropriate, used for purposes of breeding or
1738	1738	10 racing for prizes. This item (15) is exempt from the
1739	1739	11 provisions of Section 3-55, and the exemption provided for
1740	1740	12 under this item (15) applies for all periods beginning May 30,
1741	1741	13 1995, but no claim for credit or refund is allowed on or after
1742	1742	14 January 1, 2008 (the effective date of Public Act 95-88) for
1743	1743	15 such taxes paid during the period beginning May 30, 2000 and
1744	1744	16 ending on January 1, 2008 (the effective date of Public Act
1745	1745	17 95-88).
1746	1746	18 (16) Computers and communications equipment utilized for
1747	1747	19 any hospital purpose and equipment used in the diagnosis,
1748	1748	20 analysis, or treatment of hospital patients sold to a lessor
1749	1749	21 who leases the equipment, under a lease of one year or longer
1750	1750	22 executed or in effect at the time of the purchase, to a
1751	1751	23 hospital that has been issued an active tax exemption
1752	1752	24 identification number by the Department under Section 1g of
1753	1753	25 the Retailers' Occupation Tax Act.
1754	1754	26 (17) Personal property sold to a lessor who leases the
1755	1755
1756	1756
1757	1757
1758	1758
1759	1759
1760	1760	SB2210 - 48 - LRB103 28351 HLH 54731 b
1761	1761
1762	1762
1763	1763	SB2210- 49 -LRB103 28351 HLH 54731 b SB2210 - 49 - LRB103 28351 HLH 54731 b
1764	1764	SB2210 - 49 - LRB103 28351 HLH 54731 b
1765	1765	1 property, under a lease of one year or longer executed or in
1766	1766	2 effect at the time of the purchase, to a governmental body that
1767	1767	3 has been issued an active tax exemption identification number
1768	1768	4 by the Department under Section 1g of the Retailers'
1769	1769	5 Occupation Tax Act.
1770	1770	6 (18) Beginning with taxable years ending on or after
1771	1771	7 December 31, 1995 and ending with taxable years ending on or
1772	1772	8 before December 31, 2004, personal property that is donated
1773	1773	9 for disaster relief to be used in a State or federally declared
1774	1774	10 disaster area in Illinois or bordering Illinois by a
1775	1775	11 manufacturer or retailer that is registered in this State to a
1776	1776	12 corporation, society, association, foundation, or institution
1777	1777	13 that has been issued a sales tax exemption identification
1778	1778	14 number by the Department that assists victims of the disaster
1779	1779	15 who reside within the declared disaster area.
1780	1780	16 (19) Beginning with taxable years ending on or after
1781	1781	17 December 31, 1995 and ending with taxable years ending on or
1782	1782	18 before December 31, 2004, personal property that is used in
1783	1783	19 the performance of infrastructure repairs in this State,
1784	1784	20 including but not limited to municipal roads and streets,
1785	1785	21 access roads, bridges, sidewalks, waste disposal systems,
1786	1786	22 water and sewer line extensions, water distribution and
1787	1787	23 purification facilities, storm water drainage and retention
1788	1788	24 facilities, and sewage treatment facilities, resulting from a
1789	1789	25 State or federally declared disaster in Illinois or bordering
1790	1790	26 Illinois when such repairs are initiated on facilities located
1791	1791
1792	1792
1793	1793
1794	1794
1795	1795
1796	1796	SB2210 - 49 - LRB103 28351 HLH 54731 b
1797	1797
1798	1798
1799	1799	SB2210- 50 -LRB103 28351 HLH 54731 b SB2210 - 50 - LRB103 28351 HLH 54731 b
1800	1800	SB2210 - 50 - LRB103 28351 HLH 54731 b
1801	1801	1 in the declared disaster area within 6 months after the
1802	1802	2 disaster.
1803	1803	3 (20) Beginning July 1, 1999, game or game birds sold at a
1804	1804	4 "game breeding and hunting preserve area" as that term is used
1805	1805	5 in the Wildlife Code. This paragraph is exempt from the
1806	1806	6 provisions of Section 3-55.
1807	1807	7 (21) A motor vehicle, as that term is defined in Section
1808	1808	8 1-146 of the Illinois Vehicle Code, that is donated to a
1809	1809	9 corporation, limited liability company, society, association,
1810	1810	10 foundation, or institution that is determined by the
1811	1811	11 Department to be organized and operated exclusively for
1812	1812	12 educational purposes. For purposes of this exemption, "a
1813	1813	13 corporation, limited liability company, society, association,
1814	1814	14 foundation, or institution organized and operated exclusively
1815	1815	15 for educational purposes" means all tax-supported public
1816	1816	16 schools, private schools that offer systematic instruction in
1817	1817	17 useful branches of learning by methods common to public
1818	1818	18 schools and that compare favorably in their scope and
1819	1819	19 intensity with the course of study presented in tax-supported
1820	1820	20 schools, and vocational or technical schools or institutes
1821	1821	21 organized and operated exclusively to provide a course of
1822	1822	22 study of not less than 6 weeks duration and designed to prepare
1823	1823	23 individuals to follow a trade or to pursue a manual,
1824	1824	24 technical, mechanical, industrial, business, or commercial
1825	1825	25 occupation.
1826	1826	26 (22) Beginning January 1, 2000, personal property,
1827	1827
1828	1828
1829	1829
1830	1830
1831	1831
1832	1832	SB2210 - 50 - LRB103 28351 HLH 54731 b
1833	1833
1834	1834
1835	1835	SB2210- 51 -LRB103 28351 HLH 54731 b SB2210 - 51 - LRB103 28351 HLH 54731 b
1836	1836	SB2210 - 51 - LRB103 28351 HLH 54731 b
1837	1837	1 including food, purchased through fundraising events for the
1838	1838	2 benefit of a public or private elementary or secondary school,
1839	1839	3 a group of those schools, or one or more school districts if
1840	1840	4 the events are sponsored by an entity recognized by the school
1841	1841	5 district that consists primarily of volunteers and includes
1842	1842	6 parents and teachers of the school children. This paragraph
1843	1843	7 does not apply to fundraising events (i) for the benefit of
1844	1844	8 private home instruction or (ii) for which the fundraising
1845	1845	9 entity purchases the personal property sold at the events from
1846	1846	10 another individual or entity that sold the property for the
1847	1847	11 purpose of resale by the fundraising entity and that profits
1848	1848	12 from the sale to the fundraising entity. This paragraph is
1849	1849	13 exempt from the provisions of Section 3-55.
1850	1850	14 (23) Beginning January 1, 2000 and through December 31,
1851	1851	15 2001, new or used automatic vending machines that prepare and
1852	1852	16 serve hot food and beverages, including coffee, soup, and
1853	1853	17 other items, and replacement parts for these machines.
1854	1854	18 Beginning January 1, 2002 and through June 30, 2003, machines
1855	1855	19 and parts for machines used in commercial, coin-operated
1856	1856	20 amusement and vending business if a use or occupation tax is
1857	1857	21 paid on the gross receipts derived from the use of the
1858	1858	22 commercial, coin-operated amusement and vending machines. This
1859	1859	23 paragraph is exempt from the provisions of Section 3-55.
1860	1860	24 (24) Beginning on August 2, 2001 (the effective date of
1861	1861	25 Public Act 92-227), computers and communications equipment
1862	1862	26 utilized for any hospital purpose and equipment used in the
1863	1863
1864	1864
1865	1865
1866	1866
1867	1867
1868	1868	SB2210 - 51 - LRB103 28351 HLH 54731 b
1869	1869
1870	1870
1871	1871	SB2210- 52 -LRB103 28351 HLH 54731 b SB2210 - 52 - LRB103 28351 HLH 54731 b
1872	1872	SB2210 - 52 - LRB103 28351 HLH 54731 b
1873	1873	1 diagnosis, analysis, or treatment of hospital patients sold to
1874	1874	2 a lessor who leases the equipment, under a lease of one year or
1875	1875	3 longer executed or in effect at the time of the purchase, to a
1876	1876	4 hospital that has been issued an active tax exemption
1877	1877	5 identification number by the Department under Section 1g of
1878	1878	6 the Retailers' Occupation Tax Act. This paragraph is exempt
1879	1879	7 from the provisions of Section 3-55.
1880	1880	8 (25) Beginning on August 2, 2001 (the effective date of
1881	1881	9 Public Act 92-227), personal property sold to a lessor who
1882	1882	10 leases the property, under a lease of one year or longer
1883	1883	11 executed or in effect at the time of the purchase, to a
1884	1884	12 governmental body that has been issued an active tax exemption
1885	1885	13 identification number by the Department under Section 1g of
1886	1886	14 the Retailers' Occupation Tax Act. This paragraph is exempt
1887	1887	15 from the provisions of Section 3-55.
1888	1888	16 (26) Beginning on January 1, 2002 and through June 30,
1889	1889	17 2016, tangible personal property purchased from an Illinois
1890	1890	18 retailer by a taxpayer engaged in centralized purchasing
1891	1891	19 activities in Illinois who will, upon receipt of the property
1892	1892	20 in Illinois, temporarily store the property in Illinois (i)
1893	1893	21 for the purpose of subsequently transporting it outside this
1894	1894	22 State for use or consumption thereafter solely outside this
1895	1895	23 State or (ii) for the purpose of being processed, fabricated,
1896	1896	24 or manufactured into, attached to, or incorporated into other
1897	1897	25 tangible personal property to be transported outside this
1898	1898	26 State and thereafter used or consumed solely outside this
1899	1899
1900	1900
1901	1901
1902	1902
1903	1903
1904	1904	SB2210 - 52 - LRB103 28351 HLH 54731 b
1905	1905
1906	1906
1907	1907	SB2210- 53 -LRB103 28351 HLH 54731 b SB2210 - 53 - LRB103 28351 HLH 54731 b
1908	1908	SB2210 - 53 - LRB103 28351 HLH 54731 b
1909	1909	1 State. The Director of Revenue shall, pursuant to rules
1910	1910	2 adopted in accordance with the Illinois Administrative
1911	1911	3 Procedure Act, issue a permit to any taxpayer in good standing
1912	1912	4 with the Department who is eligible for the exemption under
1913	1913	5 this paragraph (26). The permit issued under this paragraph
1914	1914	6 (26) shall authorize the holder, to the extent and in the
1915	1915	7 manner specified in the rules adopted under this Act, to
1916	1916	8 purchase tangible personal property from a retailer exempt
1917	1917	9 from the taxes imposed by this Act. Taxpayers shall maintain
1918	1918	10 all necessary books and records to substantiate the use and
1919	1919	11 consumption of all such tangible personal property outside of
1920	1920	12 the State of Illinois.
1921	1921	13 (27) Beginning January 1, 2008, tangible personal property
1922	1922	14 used in the construction or maintenance of a community water
1923	1923	15 supply, as defined under Section 3.145 of the Environmental
1924	1924	16 Protection Act, that is operated by a not-for-profit
1925	1925	17 corporation that holds a valid water supply permit issued
1926	1926	18 under Title IV of the Environmental Protection Act. This
1927	1927	19 paragraph is exempt from the provisions of Section 3-55.
1928	1928	20 (28) Tangible personal property sold to a
1929	1929	21 public-facilities corporation, as described in Section
1930	1930	22 11-65-10 of the Illinois Municipal Code, for purposes of
1931	1931	23 constructing or furnishing a municipal convention hall, but
1932	1932	24 only if the legal title to the municipal convention hall is
1933	1933	25 transferred to the municipality without any further
1934	1934	26 consideration by or on behalf of the municipality at the time
1935	1935
1936	1936
1937	1937
1938	1938
1939	1939
1940	1940	SB2210 - 53 - LRB103 28351 HLH 54731 b
1941	1941
1942	1942
1943	1943	SB2210- 54 -LRB103 28351 HLH 54731 b SB2210 - 54 - LRB103 28351 HLH 54731 b
1944	1944	SB2210 - 54 - LRB103 28351 HLH 54731 b
1945	1945	1 of the completion of the municipal convention hall or upon the
1946	1946	2 retirement or redemption of any bonds or other debt
1947	1947	3 instruments issued by the public-facilities corporation in
1948	1948	4 connection with the development of the municipal convention
1949	1949	5 hall. This exemption includes existing public-facilities
1950	1950	6 corporations as provided in Section 11-65-25 of the Illinois
1951	1951	7 Municipal Code. This paragraph is exempt from the provisions
1952	1952	8 of Section 3-55.
1953	1953	9 (29) Beginning January 1, 2010 and continuing through
1954	1954	10 December 31, 2024, materials, parts, equipment, components,
1955	1955	11 and furnishings incorporated into or upon an aircraft as part
1956	1956	12 of the modification, refurbishment, completion, replacement,
1957	1957	13 repair, or maintenance of the aircraft. This exemption
1958	1958	14 includes consumable supplies used in the modification,
1959	1959	15 refurbishment, completion, replacement, repair, and
1960	1960	16 maintenance of aircraft, but excludes any materials, parts,
1961	1961	17 equipment, components, and consumable supplies used in the
1962	1962	18 modification, replacement, repair, and maintenance of aircraft
1963	1963	19 engines or power plants, whether such engines or power plants
1964	1964	20 are installed or uninstalled upon any such aircraft.
1965	1965	21 "Consumable supplies" include, but are not limited to,
1966	1966	22 adhesive, tape, sandpaper, general purpose lubricants,
1967	1967	23 cleaning solution, latex gloves, and protective films. This
1968	1968	24 exemption applies only to the transfer of qualifying tangible
1969	1969	25 personal property incident to the modification, refurbishment,
1970	1970	26 completion, replacement, repair, or maintenance of an aircraft
1971	1971
1972	1972
1973	1973
1974	1974
1975	1975
1976	1976	SB2210 - 54 - LRB103 28351 HLH 54731 b
1977	1977
1978	1978
1979	1979	SB2210- 55 -LRB103 28351 HLH 54731 b SB2210 - 55 - LRB103 28351 HLH 54731 b
1980	1980	SB2210 - 55 - LRB103 28351 HLH 54731 b
1981	1981	1 by persons who (i) hold an Air Agency Certificate and are
1982	1982	2 empowered to operate an approved repair station by the Federal
1983	1983	3 Aviation Administration, (ii) have a Class IV Rating, and
1984	1984	4 (iii) conduct operations in accordance with Part 145 of the
1985	1985	5 Federal Aviation Regulations. The exemption does not include
1986	1986	6 aircraft operated by a commercial air carrier providing
1987	1987	7 scheduled passenger air service pursuant to authority issued
1988	1988	8 under Part 121 or Part 129 of the Federal Aviation
1989	1989	9 Regulations. The changes made to this paragraph (29) by Public
1990	1990	10 Act 98-534 are declarative of existing law. It is the intent of
1991	1991	11 the General Assembly that the exemption under this paragraph
1992	1992	12 (29) applies continuously from January 1, 2010 through
1993	1993	13 December 31, 2024; however, no claim for credit or refund is
1994	1994	14 allowed for taxes paid as a result of the disallowance of this
1995	1995	15 exemption on or after January 1, 2015 and prior to February 5,
1996	1996	16 2020 (the effective date of Public Act 101-629) this
1997	1997	17 amendatory Act of the 101st General Assembly.
1998	1998	18 (30) Beginning January 1, 2017 and through December 31,
1999	1999	19 2026, menstrual pads, tampons, and menstrual cups.
2000	2000	20 (31) Tangible personal property transferred to a purchaser
2001	2001	21 who is exempt from tax by operation of federal law. This
2002	2002	22 paragraph is exempt from the provisions of Section 3-55.
2003	2003	23 (32) Qualified tangible personal property used in the
2004	2004	24 construction or operation of a data center that has been
2005	2005	25 granted a certificate of exemption by the Department of
2006	2006	26 Commerce and Economic Opportunity, whether that tangible
2007	2007
2008	2008
2009	2009
2010	2010
2011	2011
2012	2012	SB2210 - 55 - LRB103 28351 HLH 54731 b
2013	2013
2014	2014
2015	2015	SB2210- 56 -LRB103 28351 HLH 54731 b SB2210 - 56 - LRB103 28351 HLH 54731 b
2016	2016	SB2210 - 56 - LRB103 28351 HLH 54731 b
2017	2017	1 personal property is purchased by the owner, operator, or
2018	2018	2 tenant of the data center or by a contractor or subcontractor
2019	2019	3 of the owner, operator, or tenant. Data centers that would
2020	2020	4 have qualified for a certificate of exemption prior to January
2021	2021	5 1, 2020 had Public Act 101-31 this amendatory Act of the 101st
2022	2022	6 General Assembly been in effect, may apply for and obtain an
2023	2023	7 exemption for subsequent purchases of computer equipment or
2024	2024	8 enabling software purchased or leased to upgrade, supplement,
2025	2025	9 or replace computer equipment or enabling software purchased
2026	2026	10 or leased in the original investment that would have
2027	2027	11 qualified.
2028	2028	12 The Department of Commerce and Economic Opportunity shall
2029	2029	13 grant a certificate of exemption under this item (32) to
2030	2030	14 qualified data centers as defined by Section 605-1025 of the
2031	2031	15 Department of Commerce and Economic Opportunity Law of the
2032	2032	16 Civil Administrative Code of Illinois.
2033	2033	17 For the purposes of this item (32):
2034	2034	18 "Data center" means a building or a series of
2035	2035	19 buildings rehabilitated or constructed to house working
2036	2036	20 servers in one physical location or multiple sites within
2037	2037	21 the State of Illinois.
2038	2038	22 "Qualified tangible personal property" means:
2039	2039	23 electrical systems and equipment; climate control and
2040	2040	24 chilling equipment and systems; mechanical systems and
2041	2041	25 equipment; monitoring and secure systems; emergency
2042	2042	26 generators; hardware; computers; servers; data storage
2043	2043
2044	2044
2045	2045
2046	2046
2047	2047
2048	2048	SB2210 - 56 - LRB103 28351 HLH 54731 b
2049	2049
2050	2050
2051	2051	SB2210- 57 -LRB103 28351 HLH 54731 b SB2210 - 57 - LRB103 28351 HLH 54731 b
2052	2052	SB2210 - 57 - LRB103 28351 HLH 54731 b
2053	2053	1 devices; network connectivity equipment; racks; cabinets;
2054	2054	2 telecommunications cabling infrastructure; raised floor
2055	2055	3 systems; peripheral components or systems; software;
2056	2056	4 mechanical, electrical, or plumbing systems; battery
2057	2057	5 systems; cooling systems and towers; temperature control
2058	2058	6 systems; other cabling; and other data center
2059	2059	7 infrastructure equipment and systems necessary to operate
2060	2060	8 qualified tangible personal property, including fixtures;
2061	2061	9 and component parts of any of the foregoing, including
2062	2062	10 installation, maintenance, repair, refurbishment, and
2063	2063	11 replacement of qualified tangible personal property to
2064	2064	12 generate, transform, transmit, distribute, or manage
2065	2065	13 electricity necessary to operate qualified tangible
2066	2066	14 personal property; and all other tangible personal
2067	2067	15 property that is essential to the operations of a computer
2068	2068	16 data center. The term "qualified tangible personal
2069	2069	17 property" also includes building materials physically
2070	2070	18 incorporated in to the qualifying data center. To document
2071	2071	19 the exemption allowed under this Section, the retailer
2072	2072	20 must obtain from the purchaser a copy of the certificate
2073	2073	21 of eligibility issued by the Department of Commerce and
2074	2074	22 Economic Opportunity.
2075	2075	23 This item (32) is exempt from the provisions of Section
2076	2076	24 3-55.
2077	2077	25 (33) Beginning July 1, 2022, breast pumps, breast pump
2078	2078	26 collection and storage supplies, and breast pump kits. This
2079	2079
2080	2080
2081	2081
2082	2082
2083	2083
2084	2084	SB2210 - 57 - LRB103 28351 HLH 54731 b
2085	2085
2086	2086
2087	2087	SB2210- 58 -LRB103 28351 HLH 54731 b SB2210 - 58 - LRB103 28351 HLH 54731 b
2088	2088	SB2210 - 58 - LRB103 28351 HLH 54731 b
2089	2089	1 item (33) is exempt from the provisions of Section 3-55. As
2090	2090	2 used in this item (33):
2091	2091	3 "Breast pump" means an electrically controlled or
2092	2092	4 manually controlled pump device designed or marketed to be
2093	2093	5 used to express milk from a human breast during lactation,
2094	2094	6 including the pump device and any battery, AC adapter, or
2095	2095	7 other power supply unit that is used to power the pump
2096	2096	8 device and is packaged and sold with the pump device at the
2097	2097	9 time of sale.
2098	2098	10 "Breast pump collection and storage supplies" means
2099	2099	11 items of tangible personal property designed or marketed
2100	2100	12 to be used in conjunction with a breast pump to collect
2101	2101	13 milk expressed from a human breast and to store collected
2102	2102	14 milk until it is ready for consumption.
2103	2103	15 "Breast pump collection and storage supplies"
2104	2104	16 includes, but is not limited to: breast shields and breast
2105	2105	17 shield connectors; breast pump tubes and tubing adapters;
2106	2106	18 breast pump valves and membranes; backflow protectors and
2107	2107	19 backflow protector adaptors; bottles and bottle caps
2108	2108	20 specific to the operation of the breast pump; and breast
2109	2109	21 milk storage bags.
2110	2110	22 "Breast pump collection and storage supplies" does not
2111	2111	23 include: (1) bottles and bottle caps not specific to the
2112	2112	24 operation of the breast pump; (2) breast pump travel bags
2113	2113	25 and other similar carrying accessories, including ice
2114	2114	26 packs, labels, and other similar products; (3) breast pump
2115	2115
2116	2116
2117	2117
2118	2118
2119	2119
2120	2120	SB2210 - 58 - LRB103 28351 HLH 54731 b
2121	2121
2122	2122
2123	2123	SB2210- 59 -LRB103 28351 HLH 54731 b SB2210 - 59 - LRB103 28351 HLH 54731 b
2124	2124	SB2210 - 59 - LRB103 28351 HLH 54731 b
2125	2125	1 cleaning supplies; (4) nursing bras, bra pads, breast
2126	2126	2 shells, and other similar products; and (5) creams,
2127	2127	3 ointments, and other similar products that relieve
2128	2128	4 breastfeeding-related symptoms or conditions of the
2129	2129	5 breasts or nipples, unless sold as part of a breast pump
2130	2130	6 kit that is pre-packaged by the breast pump manufacturer
2131	2131	7 or distributor.
2132	2132	8 "Breast pump kit" means a kit that: (1) contains no
2133	2133	9 more than a breast pump, breast pump collection and
2134	2134	10 storage supplies, a rechargeable battery for operating the
2135	2135	11 breast pump, a breastmilk cooler, bottle stands, ice
2136	2136	12 packs, and a breast pump carrying case; and (2) is
2137	2137	13 pre-packaged as a breast pump kit by the breast pump
2138	2138	14 manufacturer or distributor.
2139	2139	15 (34) (33) Tangible personal property sold by or on behalf
2140	2140	16 of the State Treasurer pursuant to the Revised Uniform
2141	2141	17 Unclaimed Property Act. This item (34) (33) is exempt from the
2142	2142	18 provisions of Section 3-55.
2143	2143	19 (Source: P.A. 101-31, eff. 6-28-19; 101-81, eff. 7-12-19;
2144	2144	20 101-629, eff. 2-5-20; 102-16, eff. 6-17-21; 102-700, Article
2145	2145	21 70, Section 70-15, eff. 4-19-22; 102-700, Article 75, Section
2146	2146	22 75-15, eff. 4-19-22; 102-1026, eff. 5-27-22; revised 8-9-22.)
2147	2147	23 Section 20. The Retailers' Occupation Tax Act is amended
2148	2148	24 by changing Section 2-5 as follows:
2149	2149
2150	2150
2151	2151
2152	2152
2153	2153
2154	2154	SB2210 - 59 - LRB103 28351 HLH 54731 b
2155	2155
2156	2156
2157	2157	SB2210- 60 -LRB103 28351 HLH 54731 b SB2210 - 60 - LRB103 28351 HLH 54731 b
2158	2158	SB2210 - 60 - LRB103 28351 HLH 54731 b
2159	2159	1 (35 ILCS 120/2-5)
2160	2160	2 Sec. 2-5. Exemptions. Gross receipts from proceeds from
2161	2161	3 the sale of the following tangible personal property are
2162	2162	4 exempt from the tax imposed by this Act:
2163	2163	5 (1) Farm chemicals.
2164	2164	6 (2) Farm machinery and equipment, both new and used,
2165	2165	7 including that manufactured on special order, certified by
2166	2166	8 the purchaser to be used primarily for production
2167	2167	9 agriculture or State or federal agricultural programs,
2168	2168	10 including individual replacement parts for the machinery
2169	2169	11 and equipment, including machinery and equipment purchased
2170	2170	12 for lease, and including implements of husbandry defined
2171	2171	13 in Section 1-130 of the Illinois Vehicle Code, farm
2172	2172	14 machinery and agricultural chemical and fertilizer
2173	2173	15 spreaders, and nurse wagons required to be registered
2174	2174	16 under Section 3-809 of the Illinois Vehicle Code, but
2175	2175	17 excluding other motor vehicles required to be registered
2176	2176	18 under the Illinois Vehicle Code. Horticultural polyhouses
2177	2177	19 or hoop houses used for propagating, growing, or
2178	2178	20 overwintering plants shall be considered farm machinery
2179	2179	21 and equipment under this item (2). Agricultural chemical
2180	2180	22 tender tanks and dry boxes shall include units sold
2181	2181	23 separately from a motor vehicle required to be licensed
2182	2182	24 and units sold mounted on a motor vehicle required to be
2183	2183	25 licensed, if the selling price of the tender is separately
2184	2184	26 stated.
2185	2185
2186	2186
2187	2187
2188	2188
2189	2189
2190	2190	SB2210 - 60 - LRB103 28351 HLH 54731 b
2191	2191
2192	2192
2193	2193	SB2210- 61 -LRB103 28351 HLH 54731 b SB2210 - 61 - LRB103 28351 HLH 54731 b
2194	2194	SB2210 - 61 - LRB103 28351 HLH 54731 b
2195	2195	1 Farm machinery and equipment shall include precision
2196	2196	2 farming equipment that is installed or purchased to be
2197	2197	3 installed on farm machinery and equipment including, but
2198	2198	4 not limited to, tractors, harvesters, sprayers, planters,
2199	2199	5 seeders, or spreaders. Precision farming equipment
2200	2200	6 includes, but is not limited to, soil testing sensors,
2201	2201	7 computers, monitors, software, global positioning and
2202	2202	8 mapping systems, and other such equipment.
2203	2203	9 Farm machinery and equipment also includes computers,
2204	2204	10 sensors, software, and related equipment used primarily in
2205	2205	11 the computer-assisted operation of production agriculture
2206	2206	12 facilities, equipment, and activities such as, but not
2207	2207	13 limited to, the collection, monitoring, and correlation of
2208	2208	14 animal and crop data for the purpose of formulating animal
2209	2209	15 diets and agricultural chemicals. This item (2) is exempt
2210	2210	16 from the provisions of Section 2-70.
2211	2211	17 (3) Until July 1, 2003, distillation machinery and
2212	2212	18 equipment, sold as a unit or kit, assembled or installed
2213	2213	19 by the retailer, certified by the user to be used only for
2214	2214	20 the production of ethyl alcohol that will be used for
2215	2215	21 consumption as motor fuel or as a component of motor fuel
2216	2216	22 for the personal use of the user, and not subject to sale
2217	2217	23 or resale.
2218	2218	24 (4) Until July 1, 2003 and beginning again September
2219	2219	25 1, 2004 through August 30, 2014, graphic arts machinery
2220	2220	26 and equipment, including repair and replacement parts,
2221	2221
2222	2222
2223	2223
2224	2224
2225	2225
2226	2226	SB2210 - 61 - LRB103 28351 HLH 54731 b
2227	2227
2228	2228
2229	2229	SB2210- 62 -LRB103 28351 HLH 54731 b SB2210 - 62 - LRB103 28351 HLH 54731 b
2230	2230	SB2210 - 62 - LRB103 28351 HLH 54731 b
2231	2231	1 both new and used, and including that manufactured on
2232	2232	2 special order or purchased for lease, certified by the
2233	2233	3 purchaser to be used primarily for graphic arts
2234	2234	4 production. Equipment includes chemicals or chemicals
2235	2235	5 acting as catalysts but only if the chemicals or chemicals
2236	2236	6 acting as catalysts effect a direct and immediate change
2237	2237	7 upon a graphic arts product. Beginning on July 1, 2017,
2238	2238	8 graphic arts machinery and equipment is included in the
2239	2239	9 manufacturing and assembling machinery and equipment
2240	2240	10 exemption under paragraph (14).
2241	2241	11 (5) A motor vehicle that is used for automobile
2242	2242	12 renting, as defined in the Automobile Renting Occupation
2243	2243	13 and Use Tax Act. This paragraph is exempt from the
2244	2244	14 provisions of Section 2-70.
2245	2245	15 (6) Personal property sold by a teacher-sponsored
2246	2246	16 student organization affiliated with an elementary or
2247	2247	17 secondary school located in Illinois.
2248	2248	18 (7) Until July 1, 2003, proceeds of that portion of
2249	2249	19 the selling price of a passenger car the sale of which is
2250	2250	20 subject to the Replacement Vehicle Tax.
2251	2251	21 (8) Personal property sold to an Illinois county fair
2252	2252	22 association for use in conducting, operating, or promoting
2253	2253	23 the county fair.
2254	2254	24 (9) Personal property sold to a not-for-profit arts or
2255	2255	25 cultural organization that establishes, by proof required
2256	2256	26 by the Department by rule, that it has received an
2257	2257
2258	2258
2259	2259
2260	2260
2261	2261
2262	2262	SB2210 - 62 - LRB103 28351 HLH 54731 b
2263	2263
2264	2264
2265	2265	SB2210- 63 -LRB103 28351 HLH 54731 b SB2210 - 63 - LRB103 28351 HLH 54731 b
2266	2266	SB2210 - 63 - LRB103 28351 HLH 54731 b
2267	2267	1 exemption under Section 501(c)(3) of the Internal Revenue
2268	2268	2 Code and that is organized and operated primarily for the
2269	2269	3 presentation or support of arts or cultural programming,
2270	2270	4 activities, or services. These organizations include, but
2271	2271	5 are not limited to, music and dramatic arts organizations
2272	2272	6 such as symphony orchestras and theatrical groups, arts
2273	2273	7 and cultural service organizations, local arts councils,
2274	2274	8 visual arts organizations, and media arts organizations.
2275	2275	9 On and after July 1, 2001 (the effective date of Public Act
2276	2276	10 92-35), however, an entity otherwise eligible for this
2277	2277	11 exemption shall not make tax-free purchases unless it has
2278	2278	12 an active identification number issued by the Department.
2279	2279	13 (10) Personal property sold by a corporation, society,
2280	2280	14 association, foundation, institution, or organization,
2281	2281	15 other than a limited liability company, that is organized
2282	2282	16 and operated as a not-for-profit service enterprise for
2283	2283	17 the benefit of persons 65 years of age or older if the
2284	2284	18 personal property was not purchased by the enterprise for
2285	2285	19 the purpose of resale by the enterprise.
2286	2286	20 (11) Personal property sold to a governmental body, to
2287	2287	21 a corporation, society, association, foundation, or
2288	2288	22 institution organized and operated exclusively for
2289	2289	23 charitable, religious, or educational purposes, or to a
2290	2290	24 not-for-profit corporation, society, association,
2291	2291	25 foundation, institution, or organization that has no
2292	2292	26 compensated officers or employees and that is organized
2293	2293
2294	2294
2295	2295
2296	2296
2297	2297
2298	2298	SB2210 - 63 - LRB103 28351 HLH 54731 b
2299	2299
2300	2300
2301	2301	SB2210- 64 -LRB103 28351 HLH 54731 b SB2210 - 64 - LRB103 28351 HLH 54731 b
2302	2302	SB2210 - 64 - LRB103 28351 HLH 54731 b
2303	2303	1 and operated primarily for the recreation of persons 55
2304	2304	2 years of age or older. A limited liability company may
2305	2305	3 qualify for the exemption under this paragraph only if the
2306	2306	4 limited liability company is organized and operated
2307	2307	5 exclusively for educational purposes. On and after July 1,
2308	2308	6 1987, however, no entity otherwise eligible for this
2309	2309	7 exemption shall make tax-free purchases unless it has an
2310	2310	8 active identification number issued by the Department.
2311	2311	9 (12) (Blank).
2312	2312	10 (12-5) On and after July 1, 2003 and through June 30,
2313	2313	11 2004, motor vehicles of the second division with a gross
2314	2314	12 vehicle weight in excess of 8,000 pounds that are subject
2315	2315	13 to the commercial distribution fee imposed under Section
2316	2316	14 3-815.1 of the Illinois Vehicle Code. Beginning on July 1,
2317	2317	15 2004 and through June 30, 2005, the use in this State of
2318	2318	16 motor vehicles of the second division: (i) with a gross
2319	2319	17 vehicle weight rating in excess of 8,000 pounds; (ii) that
2320	2320	18 are subject to the commercial distribution fee imposed
2321	2321	19 under Section 3-815.1 of the Illinois Vehicle Code; and
2322	2322	20 (iii) that are primarily used for commercial purposes.
2323	2323	21 Through June 30, 2005, this exemption applies to repair
2324	2324	22 and replacement parts added after the initial purchase of
2325	2325	23 such a motor vehicle if that motor vehicle is used in a
2326	2326	24 manner that would qualify for the rolling stock exemption
2327	2327	25 otherwise provided for in this Act. For purposes of this
2328	2328	26 paragraph, "used for commercial purposes" means the
2329	2329
2330	2330
2331	2331
2332	2332
2333	2333
2334	2334	SB2210 - 64 - LRB103 28351 HLH 54731 b
2335	2335
2336	2336
2337	2337	SB2210- 65 -LRB103 28351 HLH 54731 b SB2210 - 65 - LRB103 28351 HLH 54731 b
2338	2338	SB2210 - 65 - LRB103 28351 HLH 54731 b
2339	2339	1 transportation of persons or property in furtherance of
2340	2340	2 any commercial or industrial enterprise whether for-hire
2341	2341	3 or not.
2342	2342	4 (13) Proceeds from sales to owners, lessors, or
2343	2343	5 shippers of tangible personal property that is utilized by
2344	2344	6 interstate carriers for hire for use as rolling stock
2345	2345	7 moving in interstate commerce and equipment operated by a
2346	2346	8 telecommunications provider, licensed as a common carrier
2347	2347	9 by the Federal Communications Commission, which is
2348	2348	10 permanently installed in or affixed to aircraft moving in
2349	2349	11 interstate commerce.
2350	2350	12 (14) Machinery and equipment that will be used by the
2351	2351	13 purchaser, or a lessee of the purchaser, primarily in the
2352	2352	14 process of manufacturing or assembling tangible personal
2353	2353	15 property for wholesale or retail sale or lease, whether
2354	2354	16 the sale or lease is made directly by the manufacturer or
2355	2355	17 by some other person, whether the materials used in the
2356	2356	18 process are owned by the manufacturer or some other
2357	2357	19 person, or whether the sale or lease is made apart from or
2358	2358	20 as an incident to the seller's engaging in the service
2359	2359	21 occupation of producing machines, tools, dies, jigs,
2360	2360	22 patterns, gauges, or other similar items of no commercial
2361	2361	23 value on special order for a particular purchaser. The
2362	2362	24 exemption provided by this paragraph (14) does not include
2363	2363	25 machinery and equipment used in (i) the generation of
2364	2364	26 electricity for wholesale or retail sale; (ii) the
2365	2365
2366	2366
2367	2367
2368	2368
2369	2369
2370	2370	SB2210 - 65 - LRB103 28351 HLH 54731 b
2371	2371
2372	2372
2373	2373	SB2210- 66 -LRB103 28351 HLH 54731 b SB2210 - 66 - LRB103 28351 HLH 54731 b
2374	2374	SB2210 - 66 - LRB103 28351 HLH 54731 b
2375	2375	1 generation or treatment of natural or artificial gas for
2376	2376	2 wholesale or retail sale that is delivered to customers
2377	2377	3 through pipes, pipelines, or mains; or (iii) the treatment
2378	2378	4 of water for wholesale or retail sale that is delivered to
2379	2379	5 customers through pipes, pipelines, or mains. The
2380	2380	6 provisions of Public Act 98-583 are declaratory of
2381	2381	7 existing law as to the meaning and scope of this
2382	2382	8 exemption. Beginning on July 1, 2017, the exemption
2383	2383	9 provided by this paragraph (14) includes, but is not
2384	2384	10 limited to, graphic arts machinery and equipment, as
2385	2385	11 defined in paragraph (4) of this Section.
2386	2386	12 (15) Proceeds of mandatory service charges separately
2387	2387	13 stated on customers' bills for purchase and consumption of
2388	2388	14 food and beverages, to the extent that the proceeds of the
2389	2389	15 service charge are in fact turned over as tips or as a
2390	2390	16 substitute for tips to the employees who participate
2391	2391	17 directly in preparing, serving, hosting or cleaning up the
2392	2392	18 food or beverage function with respect to which the
2393	2393	19 service charge is imposed.
2394	2394	20 (16) Tangible personal property sold to a purchaser if
2395	2395	21 the purchaser is exempt from use tax by operation of
2396	2396	22 federal law. This paragraph is exempt from the provisions
2397	2397	23 of Section 2-70.
2398	2398	24 (17) Tangible personal property sold to a common
2399	2399	25 carrier by rail or motor that receives the physical
2400	2400	26 possession of the property in Illinois and that transports
2401	2401
2402	2402
2403	2403
2404	2404
2405	2405
2406	2406	SB2210 - 66 - LRB103 28351 HLH 54731 b
2407	2407
2408	2408
2409	2409	SB2210- 67 -LRB103 28351 HLH 54731 b SB2210 - 67 - LRB103 28351 HLH 54731 b
2410	2410	SB2210 - 67 - LRB103 28351 HLH 54731 b
2411	2411	1 the property, or shares with another common carrier in the
2412	2412	2 transportation of the property, out of Illinois on a
2413	2413	3 standard uniform bill of lading showing the seller of the
2414	2414	4 property as the shipper or consignor of the property to a
2415	2415	5 destination outside Illinois, for use outside Illinois.
2416	2416	6 (18) Legal tender, currency, medallions, or gold or
2417	2417	7 silver coinage issued by the State of Illinois, the
2418	2418	8 government of the United States of America, or the
2419	2419	9 government of any foreign country, and bullion.
2420	2420	10 (19) Until July 1, 2003, oil field exploration,
2421	2421	11 drilling, and production equipment, including (i) rigs and
2422	2422	12 parts of rigs, rotary rigs, cable tool rigs, and workover
2423	2423	13 rigs, (ii) pipe and tubular goods, including casing and
2424	2424	14 drill strings, (iii) pumps and pump-jack units, (iv)
2425	2425	15 storage tanks and flow lines, (v) any individual
2426	2426	16 replacement part for oil field exploration, drilling, and
2427	2427	17 production equipment, and (vi) machinery and equipment
2428	2428	18 purchased for lease; but excluding motor vehicles required
2429	2429	19 to be registered under the Illinois Vehicle Code.
2430	2430	20 (20) Photoprocessing machinery and equipment,
2431	2431	21 including repair and replacement parts, both new and used,
2432	2432	22 including that manufactured on special order, certified by
2433	2433	23 the purchaser to be used primarily for photoprocessing,
2434	2434	24 and including photoprocessing machinery and equipment
2435	2435	25 purchased for lease.
2436	2436	26 (21) Until July 1, 2028, coal and aggregate
2437	2437
2438	2438
2439	2439
2440	2440
2441	2441
2442	2442	SB2210 - 67 - LRB103 28351 HLH 54731 b
2443	2443
2444	2444
2445	2445	SB2210- 68 -LRB103 28351 HLH 54731 b SB2210 - 68 - LRB103 28351 HLH 54731 b
2446	2446	SB2210 - 68 - LRB103 28351 HLH 54731 b
2447	2447	1 exploration, mining, off-highway hauling, processing,
2448	2448	2 maintenance, and reclamation equipment, including
2449	2449	3 replacement parts and equipment, and including equipment
2450	2450	4 purchased for lease, but excluding motor vehicles required
2451	2451	5 to be registered under the Illinois Vehicle Code. The
2452	2452	6 changes made to this Section by Public Act 97-767 apply on
2453	2453	7 and after July 1, 2003, but no claim for credit or refund
2454	2454	8 is allowed on or after August 16, 2013 (the effective date
2455	2455	9 of Public Act 98-456) for such taxes paid during the
2456	2456	10 period beginning July 1, 2003 and ending on August 16,
2457	2457	11 2013 (the effective date of Public Act 98-456).
2458	2458	12 (22) Until June 30, 2013, fuel and petroleum products
2459	2459	13 sold to or used by an air carrier, certified by the carrier
2460	2460	14 to be used for consumption, shipment, or storage in the
2461	2461	15 conduct of its business as an air common carrier, for a
2462	2462	16 flight destined for or returning from a location or
2463	2463	17 locations outside the United States without regard to
2464	2464	18 previous or subsequent domestic stopovers.
2465	2465	19 Beginning July 1, 2013, fuel and petroleum products
2466	2466	20 sold to or used by an air carrier, certified by the carrier
2467	2467	21 to be used for consumption, shipment, or storage in the
2468	2468	22 conduct of its business as an air common carrier, for a
2469	2469	23 flight that (i) is engaged in foreign trade or is engaged
2470	2470	24 in trade between the United States and any of its
2471	2471	25 possessions and (ii) transports at least one individual or
2472	2472	26 package for hire from the city of origination to the city
2473	2473
2474	2474
2475	2475
2476	2476
2477	2477
2478	2478	SB2210 - 68 - LRB103 28351 HLH 54731 b
2479	2479
2480	2480
2481	2481	SB2210- 69 -LRB103 28351 HLH 54731 b SB2210 - 69 - LRB103 28351 HLH 54731 b
2482	2482	SB2210 - 69 - LRB103 28351 HLH 54731 b
2483	2483	1 of final destination on the same aircraft, without regard
2484	2484	2 to a change in the flight number of that aircraft.
2485	2485	3 (23) A transaction in which the purchase order is
2486	2486	4 received by a florist who is located outside Illinois, but
2487	2487	5 who has a florist located in Illinois deliver the property
2488	2488	6 to the purchaser or the purchaser's donee in Illinois.
2489	2489	7 (24) Fuel consumed or used in the operation of ships,
2490	2490	8 barges, or vessels that are used primarily in or for the
2491	2491	9 transportation of property or the conveyance of persons
2492	2492	10 for hire on rivers bordering on this State if the fuel is
2493	2493	11 delivered by the seller to the purchaser's barge, ship, or
2494	2494	12 vessel while it is afloat upon that bordering river.
2495	2495	13 (25) Except as provided in item (25-5) of this
2496	2496	14 Section, a motor vehicle sold in this State to a
2497	2497	15 nonresident even though the motor vehicle is delivered to
2498	2498	16 the nonresident in this State, if the motor vehicle is not
2499	2499	17 to be titled in this State, and if a drive-away permit is
2500	2500	18 issued to the motor vehicle as provided in Section 3-603
2501	2501	19 of the Illinois Vehicle Code or if the nonresident
2502	2502	20 purchaser has vehicle registration plates to transfer to
2503	2503	21 the motor vehicle upon returning to his or her home state.
2504	2504	22 The issuance of the drive-away permit or having the
2505	2505	23 out-of-state registration plates to be transferred is
2506	2506	24 prima facie evidence that the motor vehicle will not be
2507	2507	25 titled in this State.
2508	2508	26 (25-5) The exemption under item (25) does not apply if
2509	2509
2510	2510
2511	2511
2512	2512
2513	2513
2514	2514	SB2210 - 69 - LRB103 28351 HLH 54731 b
2515	2515
2516	2516
2517	2517	SB2210- 70 -LRB103 28351 HLH 54731 b SB2210 - 70 - LRB103 28351 HLH 54731 b
2518	2518	SB2210 - 70 - LRB103 28351 HLH 54731 b
2519	2519	1 the state in which the motor vehicle will be titled does
2520	2520	2 not allow a reciprocal exemption for a motor vehicle sold
2521	2521	3 and delivered in that state to an Illinois resident but
2522	2522	4 titled in Illinois. The tax collected under this Act on
2523	2523	5 the sale of a motor vehicle in this State to a resident of
2524	2524	6 another state that does not allow a reciprocal exemption
2525	2525	7 shall be imposed at a rate equal to the state's rate of tax
2526	2526	8 on taxable property in the state in which the purchaser is
2527	2527	9 a resident, except that the tax shall not exceed the tax
2528	2528	10 that would otherwise be imposed under this Act. At the
2529	2529	11 time of the sale, the purchaser shall execute a statement,
2530	2530	12 signed under penalty of perjury, of his or her intent to
2531	2531	13 title the vehicle in the state in which the purchaser is a
2532	2532	14 resident within 30 days after the sale and of the fact of
2533	2533	15 the payment to the State of Illinois of tax in an amount
2534	2534	16 equivalent to the state's rate of tax on taxable property
2535	2535	17 in his or her state of residence and shall submit the
2536	2536	18 statement to the appropriate tax collection agency in his
2537	2537	19 or her state of residence. In addition, the retailer must
2538	2538	20 retain a signed copy of the statement in his or her
2539	2539	21 records. Nothing in this item shall be construed to
2540	2540	22 require the removal of the vehicle from this state
2541	2541	23 following the filing of an intent to title the vehicle in
2542	2542	24 the purchaser's state of residence if the purchaser titles
2543	2543	25 the vehicle in his or her state of residence within 30 days
2544	2544	26 after the date of sale. The tax collected under this Act in
2545	2545
2546	2546
2547	2547
2548	2548
2549	2549
2550	2550	SB2210 - 70 - LRB103 28351 HLH 54731 b
2551	2551
2552	2552
2553	2553	SB2210- 71 -LRB103 28351 HLH 54731 b SB2210 - 71 - LRB103 28351 HLH 54731 b
2554	2554	SB2210 - 71 - LRB103 28351 HLH 54731 b
2555	2555	1 accordance with this item (25-5) shall be proportionately
2556	2556	2 distributed as if the tax were collected at the 6.25%
2557	2557	3 general rate imposed under this Act.
2558	2558	4 (25-7) Beginning on July 1, 2007, no tax is imposed
2559	2559	5 under this Act on the sale of an aircraft, as defined in
2560	2560	6 Section 3 of the Illinois Aeronautics Act, if all of the
2561	2561	7 following conditions are met:
2562	2562	8 (1) the aircraft leaves this State within 15 days
2563	2563	9 after the later of either the issuance of the final
2564	2564	10 billing for the sale of the aircraft, or the
2565	2565	11 authorized approval for return to service, completion
2566	2566	12 of the maintenance record entry, and completion of the
2567	2567	13 test flight and ground test for inspection, as
2568	2568	14 required by 14 CFR C.F.R. 91.407;
2569	2569	15 (2) the aircraft is not based or registered in
2570	2570	16 this State after the sale of the aircraft; and
2571	2571	17 (3) the seller retains in his or her books and
2572	2572	18 records and provides to the Department a signed and
2573	2573	19 dated certification from the purchaser, on a form
2574	2574	20 prescribed by the Department, certifying that the
2575	2575	21 requirements of this item (25-7) are met. The
2576	2576	22 certificate must also include the name and address of
2577	2577	23 the purchaser, the address of the location where the
2578	2578	24 aircraft is to be titled or registered, the address of
2579	2579	25 the primary physical location of the aircraft, and
2580	2580	26 other information that the Department may reasonably
2581	2581
2582	2582
2583	2583
2584	2584
2585	2585
2586	2586	SB2210 - 71 - LRB103 28351 HLH 54731 b
2587	2587
2588	2588
2589	2589	SB2210- 72 -LRB103 28351 HLH 54731 b SB2210 - 72 - LRB103 28351 HLH 54731 b
2590	2590	SB2210 - 72 - LRB103 28351 HLH 54731 b
2591	2591	1 require.
2592	2592	2 For purposes of this item (25-7):
2593	2593	3 "Based in this State" means hangared, stored, or
2594	2594	4 otherwise used, excluding post-sale customizations as
2595	2595	5 defined in this Section, for 10 or more days in each
2596	2596	6 12-month period immediately following the date of the sale
2597	2597	7 of the aircraft.
2598	2598	8 "Registered in this State" means an aircraft
2599	2599	9 registered with the Department of Transportation,
2600	2600	10 Aeronautics Division, or titled or registered with the
2601	2601	11 Federal Aviation Administration to an address located in
2602	2602	12 this State.
2603	2603	13 This paragraph (25-7) is exempt from the provisions of
2604	2604	14 Section 2-70.
2605	2605	15 (26) Semen used for artificial insemination of
2606	2606	16 livestock for direct agricultural production.
2607	2607	17 (27) Horses, or interests in horses, registered with
2608	2608	18 and meeting the requirements of any of the Arabian Horse
2609	2609	19 Club Registry of America, Appaloosa Horse Club, American
2610	2610	20 Quarter Horse Association, United States Trotting
2611	2611	21 Association, or Jockey Club, as appropriate, used for
2612	2612	22 purposes of breeding or racing for prizes. This item (27)
2613	2613	23 is exempt from the provisions of Section 2-70, and the
2614	2614	24 exemption provided for under this item (27) applies for
2615	2615	25 all periods beginning May 30, 1995, but no claim for
2616	2616	26 credit or refund is allowed on or after January 1, 2008
2617	2617
2618	2618
2619	2619
2620	2620
2621	2621
2622	2622	SB2210 - 72 - LRB103 28351 HLH 54731 b
2623	2623
2624	2624
2625	2625	SB2210- 73 -LRB103 28351 HLH 54731 b SB2210 - 73 - LRB103 28351 HLH 54731 b
2626	2626	SB2210 - 73 - LRB103 28351 HLH 54731 b
2627	2627	1 (the effective date of Public Act 95-88) for such taxes
2628	2628	2 paid during the period beginning May 30, 2000 and ending
2629	2629	3 on January 1, 2008 (the effective date of Public Act
2630	2630	4 95-88).
2631	2631	5 (28) Computers and communications equipment utilized
2632	2632	6 for any hospital purpose and equipment used in the
2633	2633	7 diagnosis, analysis, or treatment of hospital patients
2634	2634	8 sold to a lessor who leases the equipment, under a lease of
2635	2635	9 one year or longer executed or in effect at the time of the
2636	2636	10 purchase, to a hospital that has been issued an active tax
2637	2637	11 exemption identification number by the Department under
2638	2638	12 Section 1g of this Act.
2639	2639	13 (29) Personal property sold to a lessor who leases the
2640	2640	14 property, under a lease of one year or longer executed or
2641	2641	15 in effect at the time of the purchase, to a governmental
2642	2642	16 body that has been issued an active tax exemption
2643	2643	17 identification number by the Department under Section 1g
2644	2644	18 of this Act.
2645	2645	19 (30) Beginning with taxable years ending on or after
2646	2646	20 December 31, 1995 and ending with taxable years ending on
2647	2647	21 or before December 31, 2004, personal property that is
2648	2648	22 donated for disaster relief to be used in a State or
2649	2649	23 federally declared disaster area in Illinois or bordering
2650	2650	24 Illinois by a manufacturer or retailer that is registered
2651	2651	25 in this State to a corporation, society, association,
2652	2652	26 foundation, or institution that has been issued a sales
2653	2653
2654	2654
2655	2655
2656	2656
2657	2657
2658	2658	SB2210 - 73 - LRB103 28351 HLH 54731 b
2659	2659
2660	2660
2661	2661	SB2210- 74 -LRB103 28351 HLH 54731 b SB2210 - 74 - LRB103 28351 HLH 54731 b
2662	2662	SB2210 - 74 - LRB103 28351 HLH 54731 b
2663	2663	1 tax exemption identification number by the Department that
2664	2664	2 assists victims of the disaster who reside within the
2665	2665	3 declared disaster area.
2666	2666	4 (31) Beginning with taxable years ending on or after
2667	2667	5 December 31, 1995 and ending with taxable years ending on
2668	2668	6 or before December 31, 2004, personal property that is
2669	2669	7 used in the performance of infrastructure repairs in this
2670	2670	8 State, including but not limited to municipal roads and
2671	2671	9 streets, access roads, bridges, sidewalks, waste disposal
2672	2672	10 systems, water and sewer line extensions, water
2673	2673	11 distribution and purification facilities, storm water
2674	2674	12 drainage and retention facilities, and sewage treatment
2675	2675	13 facilities, resulting from a State or federally declared
2676	2676	14 disaster in Illinois or bordering Illinois when such
2677	2677	15 repairs are initiated on facilities located in the
2678	2678	16 declared disaster area within 6 months after the disaster.
2679	2679	17 (32) Beginning July 1, 1999, game or game birds sold
2680	2680	18 at a "game breeding and hunting preserve area" as that
2681	2681	19 term is used in the Wildlife Code. This paragraph is
2682	2682	20 exempt from the provisions of Section 2-70.
2683	2683	21 (33) A motor vehicle, as that term is defined in
2684	2684	22 Section 1-146 of the Illinois Vehicle Code, that is
2685	2685	23 donated to a corporation, limited liability company,
2686	2686	24 society, association, foundation, or institution that is
2687	2687	25 determined by the Department to be organized and operated
2688	2688	26 exclusively for educational purposes. For purposes of this
2689	2689
2690	2690
2691	2691
2692	2692
2693	2693
2694	2694	SB2210 - 74 - LRB103 28351 HLH 54731 b
2695	2695
2696	2696
2697	2697	SB2210- 75 -LRB103 28351 HLH 54731 b SB2210 - 75 - LRB103 28351 HLH 54731 b
2698	2698	SB2210 - 75 - LRB103 28351 HLH 54731 b
2699	2699	1 exemption, "a corporation, limited liability company,
2700	2700	2 society, association, foundation, or institution organized
2701	2701	3 and operated exclusively for educational purposes" means
2702	2702	4 all tax-supported public schools, private schools that
2703	2703	5 offer systematic instruction in useful branches of
2704	2704	6 learning by methods common to public schools and that
2705	2705	7 compare favorably in their scope and intensity with the
2706	2706	8 course of study presented in tax-supported schools, and
2707	2707	9 vocational or technical schools or institutes organized
2708	2708	10 and operated exclusively to provide a course of study of
2709	2709	11 not less than 6 weeks duration and designed to prepare
2710	2710	12 individuals to follow a trade or to pursue a manual,
2711	2711	13 technical, mechanical, industrial, business, or commercial
2712	2712	14 occupation.
2713	2713	15 (34) Beginning January 1, 2000, personal property,
2714	2714	16 including food, purchased through fundraising events for
2715	2715	17 the benefit of a public or private elementary or secondary
2716	2716	18 school, a group of those schools, or one or more school
2717	2717	19 districts if the events are sponsored by an entity
2718	2718	20 recognized by the school district that consists primarily
2719	2719	21 of volunteers and includes parents and teachers of the
2720	2720	22 school children. This paragraph does not apply to
2721	2721	23 fundraising events (i) for the benefit of private home
2722	2722	24 instruction or (ii) for which the fundraising entity
2723	2723	25 purchases the personal property sold at the events from
2724	2724	26 another individual or entity that sold the property for
2725	2725
2726	2726
2727	2727
2728	2728
2729	2729
2730	2730	SB2210 - 75 - LRB103 28351 HLH 54731 b
2731	2731
2732	2732
2733	2733	SB2210- 76 -LRB103 28351 HLH 54731 b SB2210 - 76 - LRB103 28351 HLH 54731 b
2734	2734	SB2210 - 76 - LRB103 28351 HLH 54731 b
2735	2735	1 the purpose of resale by the fundraising entity and that
2736	2736	2 profits from the sale to the fundraising entity. This
2737	2737	3 paragraph is exempt from the provisions of Section 2-70.
2738	2738	4 (35) Beginning January 1, 2000 and through December
2739	2739	5 31, 2001, new or used automatic vending machines that
2740	2740	6 prepare and serve hot food and beverages, including
2741	2741	7 coffee, soup, and other items, and replacement parts for
2742	2742	8 these machines. Beginning January 1, 2002 and through June
2743	2743	9 30, 2003, machines and parts for machines used in
2744	2744	10 commercial, coin-operated amusement and vending business
2745	2745	11 if a use or occupation tax is paid on the gross receipts
2746	2746	12 derived from the use of the commercial, coin-operated
2747	2747	13 amusement and vending machines. This paragraph is exempt
2748	2748	14 from the provisions of Section 2-70.
2749	2749	15 (35-5) Beginning August 23, 2001 and through June 30,
2750	2750	16 2016, food for human consumption that is to be consumed
2751	2751	17 off the premises where it is sold (other than alcoholic
2752	2752	18 beverages, soft drinks, and food that has been prepared
2753	2753	19 for immediate consumption) and prescription and
2754	2754	20 nonprescription medicines, drugs, medical appliances, and
2755	2755	21 insulin, urine testing materials, syringes, and needles
2756	2756	22 used by diabetics, for human use, when purchased for use
2757	2757	23 by a person receiving medical assistance under Article V
2758	2758	24 of the Illinois Public Aid Code who resides in a licensed
2759	2759	25 long-term care facility, as defined in the Nursing Home
2760	2760	26 Care Act, or a licensed facility as defined in the ID/DD
2761	2761
2762	2762
2763	2763
2764	2764
2765	2765
2766	2766	SB2210 - 76 - LRB103 28351 HLH 54731 b
2767	2767
2768	2768
2769	2769	SB2210- 77 -LRB103 28351 HLH 54731 b SB2210 - 77 - LRB103 28351 HLH 54731 b
2770	2770	SB2210 - 77 - LRB103 28351 HLH 54731 b
2771	2771	1 Community Care Act, the MC/DD Act, or the Specialized
2772	2772	2 Mental Health Rehabilitation Act of 2013.
2773	2773	3 (36) Beginning August 2, 2001, computers and
2774	2774	4 communications equipment utilized for any hospital purpose
2775	2775	5 and equipment used in the diagnosis, analysis, or
2776	2776	6 treatment of hospital patients sold to a lessor who leases
2777	2777	7 the equipment, under a lease of one year or longer
2778	2778	8 executed or in effect at the time of the purchase, to a
2779	2779	9 hospital that has been issued an active tax exemption
2780	2780	10 identification number by the Department under Section 1g
2781	2781	11 of this Act. This paragraph is exempt from the provisions
2782	2782	12 of Section 2-70.
2783	2783	13 (37) Beginning August 2, 2001, personal property sold
2784	2784	14 to a lessor who leases the property, under a lease of one
2785	2785	15 year or longer executed or in effect at the time of the
2786	2786	16 purchase, to a governmental body that has been issued an
2787	2787	17 active tax exemption identification number by the
2788	2788	18 Department under Section 1g of this Act. This paragraph is
2789	2789	19 exempt from the provisions of Section 2-70.
2790	2790	20 (38) Beginning on January 1, 2002 and through June 30,
2791	2791	21 2016, tangible personal property purchased from an
2792	2792	22 Illinois retailer by a taxpayer engaged in centralized
2793	2793	23 purchasing activities in Illinois who will, upon receipt
2794	2794	24 of the property in Illinois, temporarily store the
2795	2795	25 property in Illinois (i) for the purpose of subsequently
2796	2796	26 transporting it outside this State for use or consumption
2797	2797
2798	2798
2799	2799
2800	2800
2801	2801
2802	2802	SB2210 - 77 - LRB103 28351 HLH 54731 b
2803	2803
2804	2804
2805	2805	SB2210- 78 -LRB103 28351 HLH 54731 b SB2210 - 78 - LRB103 28351 HLH 54731 b
2806	2806	SB2210 - 78 - LRB103 28351 HLH 54731 b
2807	2807	1 thereafter solely outside this State or (ii) for the
2808	2808	2 purpose of being processed, fabricated, or manufactured
2809	2809	3 into, attached to, or incorporated into other tangible
2810	2810	4 personal property to be transported outside this State and
2811	2811	5 thereafter used or consumed solely outside this State. The
2812	2812	6 Director of Revenue shall, pursuant to rules adopted in
2813	2813	7 accordance with the Illinois Administrative Procedure Act,
2814	2814	8 issue a permit to any taxpayer in good standing with the
2815	2815	9 Department who is eligible for the exemption under this
2816	2816	10 paragraph (38). The permit issued under this paragraph
2817	2817	11 (38) shall authorize the holder, to the extent and in the
2818	2818	12 manner specified in the rules adopted under this Act, to
2819	2819	13 purchase tangible personal property from a retailer exempt
2820	2820	14 from the taxes imposed by this Act. Taxpayers shall
2821	2821	15 maintain all necessary books and records to substantiate
2822	2822	16 the use and consumption of all such tangible personal
2823	2823	17 property outside of the State of Illinois.
2824	2824	18 (39) Beginning January 1, 2008, tangible personal
2825	2825	19 property used in the construction or maintenance of a
2826	2826	20 community water supply, as defined under Section 3.145 of
2827	2827	21 the Environmental Protection Act, that is operated by a
2828	2828	22 not-for-profit corporation that holds a valid water supply
2829	2829	23 permit issued under Title IV of the Environmental
2830	2830	24 Protection Act. This paragraph is exempt from the
2831	2831	25 provisions of Section 2-70.
2832	2832	26 (40) Beginning January 1, 2010 and continuing through
2833	2833
2834	2834
2835	2835
2836	2836
2837	2837
2838	2838	SB2210 - 78 - LRB103 28351 HLH 54731 b
2839	2839
2840	2840
2841	2841	SB2210- 79 -LRB103 28351 HLH 54731 b SB2210 - 79 - LRB103 28351 HLH 54731 b
2842	2842	SB2210 - 79 - LRB103 28351 HLH 54731 b
2843	2843	1 December 31, 2024, materials, parts, equipment,
2844	2844	2 components, and furnishings incorporated into or upon an
2845	2845	3 aircraft as part of the modification, refurbishment,
2846	2846	4 completion, replacement, repair, or maintenance of the
2847	2847	5 aircraft. This exemption includes consumable supplies used
2848	2848	6 in the modification, refurbishment, completion,
2849	2849	7 replacement, repair, and maintenance of aircraft, but
2850	2850	8 excludes any materials, parts, equipment, components, and
2851	2851	9 consumable supplies used in the modification, replacement,
2852	2852	10 repair, and maintenance of aircraft engines or power
2853	2853	11 plants, whether such engines or power plants are installed
2854	2854	12 or uninstalled upon any such aircraft. "Consumable
2855	2855	13 supplies" include, but are not limited to, adhesive, tape,
2856	2856	14 sandpaper, general purpose lubricants, cleaning solution,
2857	2857	15 latex gloves, and protective films. This exemption applies
2858	2858	16 only to the sale of qualifying tangible personal property
2859	2859	17 to persons who modify, refurbish, complete, replace, or
2860	2860	18 maintain an aircraft and who (i) hold an Air Agency
2861	2861	19 Certificate and are empowered to operate an approved
2862	2862	20 repair station by the Federal Aviation Administration,
2863	2863	21 (ii) have a Class IV Rating, and (iii) conduct operations
2864	2864	22 in accordance with Part 145 of the Federal Aviation
2865	2865	23 Regulations. The exemption does not include aircraft
2866	2866	24 operated by a commercial air carrier providing scheduled
2867	2867	25 passenger air service pursuant to authority issued under
2868	2868	26 Part 121 or Part 129 of the Federal Aviation Regulations.
2869	2869
2870	2870
2871	2871
2872	2872
2873	2873
2874	2874	SB2210 - 79 - LRB103 28351 HLH 54731 b
2875	2875
2876	2876
2877	2877	SB2210- 80 -LRB103 28351 HLH 54731 b SB2210 - 80 - LRB103 28351 HLH 54731 b
2878	2878	SB2210 - 80 - LRB103 28351 HLH 54731 b
2879	2879	1 The changes made to this paragraph (40) by Public Act
2880	2880	2 98-534 are declarative of existing law. It is the intent
2881	2881	3 of the General Assembly that the exemption under this
2882	2882	4 paragraph (40) applies continuously from January 1, 2010
2883	2883	5 through December 31, 2024; however, no claim for credit or
2884	2884	6 refund is allowed for taxes paid as a result of the
2885	2885	7 disallowance of this exemption on or after January 1, 2015
2886	2886	8 and prior to February 5, 2020 (the effective date of
2887	2887	9 Public Act 101-629) this amendatory Act of the 101st
2888	2888	10 General Assembly.
2889	2889	11 (41) Tangible personal property sold to a
2890	2890	12 public-facilities corporation, as described in Section
2891	2891	13 11-65-10 of the Illinois Municipal Code, for purposes of
2892	2892	14 constructing or furnishing a municipal convention hall,
2893	2893	15 but only if the legal title to the municipal convention
2894	2894	16 hall is transferred to the municipality without any
2895	2895	17 further consideration by or on behalf of the municipality
2896	2896	18 at the time of the completion of the municipal convention
2897	2897	19 hall or upon the retirement or redemption of any bonds or
2898	2898	20 other debt instruments issued by the public-facilities
2899	2899	21 corporation in connection with the development of the
2900	2900	22 municipal convention hall. This exemption includes
2901	2901	23 existing public-facilities corporations as provided in
2902	2902	24 Section 11-65-25 of the Illinois Municipal Code. This
2903	2903	25 paragraph is exempt from the provisions of Section 2-70.
2904	2904	26 (42) Beginning January 1, 2017 and through December
2905	2905
2906	2906
2907	2907
2908	2908
2909	2909
2910	2910	SB2210 - 80 - LRB103 28351 HLH 54731 b
2911	2911
2912	2912
2913	2913	SB2210- 81 -LRB103 28351 HLH 54731 b SB2210 - 81 - LRB103 28351 HLH 54731 b
2914	2914	SB2210 - 81 - LRB103 28351 HLH 54731 b
2915	2915	1 31, 2026, menstrual pads, tampons, and menstrual cups.
2916	2916	2 (43) Merchandise that is subject to the Rental
2917	2917	3 Purchase Agreement Occupation and Use Tax. The purchaser
2918	2918	4 must certify that the item is purchased to be rented
2919	2919	5 subject to a rental purchase agreement, as defined in the
2920	2920	6 Rental Purchase Agreement Act, and provide proof of
2921	2921	7 registration under the Rental Purchase Agreement
2922	2922	8 Occupation and Use Tax Act. This paragraph is exempt from
2923	2923	9 the provisions of Section 2-70.
2924	2924	10 (44) Qualified tangible personal property used in the
2925	2925	11 construction or operation of a data center that has been
2926	2926	12 granted a certificate of exemption by the Department of
2927	2927	13 Commerce and Economic Opportunity, whether that tangible
2928	2928	14 personal property is purchased by the owner, operator, or
2929	2929	15 tenant of the data center or by a contractor or
2930	2930	16 subcontractor of the owner, operator, or tenant. Data
2931	2931	17 centers that would have qualified for a certificate of
2932	2932	18 exemption prior to January 1, 2020 had Public Act 101-31
2933	2933	19 this amendatory Act of the 101st General Assembly been in
2934	2934	20 effect, may apply for and obtain an exemption for
2935	2935	21 subsequent purchases of computer equipment or enabling
2936	2936	22 software purchased or leased to upgrade, supplement, or
2937	2937	23 replace computer equipment or enabling software purchased
2938	2938	24 or leased in the original investment that would have
2939	2939	25 qualified.
2940	2940	26 The Department of Commerce and Economic Opportunity
2941	2941
2942	2942
2943	2943
2944	2944
2945	2945
2946	2946	SB2210 - 81 - LRB103 28351 HLH 54731 b
2947	2947
2948	2948
2949	2949	SB2210- 82 -LRB103 28351 HLH 54731 b SB2210 - 82 - LRB103 28351 HLH 54731 b
2950	2950	SB2210 - 82 - LRB103 28351 HLH 54731 b
2951	2951	1 shall grant a certificate of exemption under this item
2952	2952	2 (44) to qualified data centers as defined by Section
2953	2953	3 605-1025 of the Department of Commerce and Economic
2954	2954	4 Opportunity Law of the Civil Administrative Code of
2955	2955	5 Illinois.
2956	2956	6 For the purposes of this item (44):
2957	2957	7 "Data center" means a building or a series of
2958	2958	8 buildings rehabilitated or constructed to house
2959	2959	9 working servers in one physical location or multiple
2960	2960	10 sites within the State of Illinois.
2961	2961	11 "Qualified tangible personal property" means:
2962	2962	12 electrical systems and equipment; climate control and
2963	2963	13 chilling equipment and systems; mechanical systems and
2964	2964	14 equipment; monitoring and secure systems; emergency
2965	2965	15 generators; hardware; computers; servers; data storage
2966	2966	16 devices; network connectivity equipment; racks;
2967	2967	17 cabinets; telecommunications cabling infrastructure;
2968	2968	18 raised floor systems; peripheral components or
2969	2969	19 systems; software; mechanical, electrical, or plumbing
2970	2970	20 systems; battery systems; cooling systems and towers;
2971	2971	21 temperature control systems; other cabling; and other
2972	2972	22 data center infrastructure equipment and systems
2973	2973	23 necessary to operate qualified tangible personal
2974	2974	24 property, including fixtures; and component parts of
2975	2975	25 any of the foregoing, including installation,
2976	2976	26 maintenance, repair, refurbishment, and replacement of
2977	2977
2978	2978
2979	2979
2980	2980
2981	2981
2982	2982	SB2210 - 82 - LRB103 28351 HLH 54731 b
2983	2983
2984	2984
2985	2985	SB2210- 83 -LRB103 28351 HLH 54731 b SB2210 - 83 - LRB103 28351 HLH 54731 b
2986	2986	SB2210 - 83 - LRB103 28351 HLH 54731 b
2987	2987	1 qualified tangible personal property to generate,
2988	2988	2 transform, transmit, distribute, or manage electricity
2989	2989	3 necessary to operate qualified tangible personal
2990	2990	4 property; and all other tangible personal property
2991	2991	5 that is essential to the operations of a computer data
2992	2992	6 center. The term "qualified tangible personal
2993	2993	7 property" also includes building materials physically
2994	2994	8 incorporated into the qualifying data center. To
2995	2995	9 document the exemption allowed under this Section, the
2996	2996	10 retailer must obtain from the purchaser a copy of the
2997	2997	11 certificate of eligibility issued by the Department of
2998	2998	12 Commerce and Economic Opportunity.
2999	2999	13 This item (44) is exempt from the provisions of
3000	3000	14 Section 2-70.
3001	3001	15 (45) Beginning January 1, 2020 and through December
3002	3002	16 31, 2020, sales of tangible personal property made by a
3003	3003	17 marketplace seller over a marketplace for which tax is due
3004	3004	18 under this Act but for which use tax has been collected and
3005	3005	19 remitted to the Department by a marketplace facilitator
3006	3006	20 under Section 2d of the Use Tax Act are exempt from tax
3007	3007	21 under this Act. A marketplace seller claiming this
3008	3008	22 exemption shall maintain books and records demonstrating
3009	3009	23 that the use tax on such sales has been collected and
3010	3010	24 remitted by a marketplace facilitator. Marketplace sellers
3011	3011	25 that have properly remitted tax under this Act on such
3012	3012	26 sales may file a claim for credit as provided in Section 6
3013	3013
3014	3014
3015	3015
3016	3016
3017	3017
3018	3018	SB2210 - 83 - LRB103 28351 HLH 54731 b
3019	3019
3020	3020
3021	3021	SB2210- 84 -LRB103 28351 HLH 54731 b SB2210 - 84 - LRB103 28351 HLH 54731 b
3022	3022	SB2210 - 84 - LRB103 28351 HLH 54731 b
3023	3023	1 of this Act. No claim is allowed, however, for such taxes
3024	3024	2 for which a credit or refund has been issued to the
3025	3025	3 marketplace facilitator under the Use Tax Act, or for
3026	3026	4 which the marketplace facilitator has filed a claim for
3027	3027	5 credit or refund under the Use Tax Act.
3028	3028	6 (46) Beginning July 1, 2022, breast pumps, breast pump
3029	3029	7 collection and storage supplies, and breast pump kits.
3030	3030	8 This item (46) is exempt from the provisions of Section
3031	3031	9 2-70. As used in this item (46):
3032	3032	10 "Breast pump" means an electrically controlled or
3033	3033	11 manually controlled pump device designed or marketed to be
3034	3034	12 used to express milk from a human breast during lactation,
3035	3035	13 including the pump device and any battery, AC adapter, or
3036	3036	14 other power supply unit that is used to power the pump
3037	3037	15 device and is packaged and sold with the pump device at the
3038	3038	16 time of sale.
3039	3039	17 "Breast pump collection and storage supplies" means
3040	3040	18 items of tangible personal property designed or marketed
3041	3041	19 to be used in conjunction with a breast pump to collect
3042	3042	20 milk expressed from a human breast and to store collected
3043	3043	21 milk until it is ready for consumption.
3044	3044	22 "Breast pump collection and storage supplies"
3045	3045	23 includes, but is not limited to: breast shields and breast
3046	3046	24 shield connectors; breast pump tubes and tubing adapters;
3047	3047	25 breast pump valves and membranes; backflow protectors and
3048	3048	26 backflow protector adaptors; bottles and bottle caps
3049	3049
3050	3050
3051	3051
3052	3052
3053	3053
3054	3054	SB2210 - 84 - LRB103 28351 HLH 54731 b
3055	3055
3056	3056
3057	3057	SB2210- 85 -LRB103 28351 HLH 54731 b SB2210 - 85 - LRB103 28351 HLH 54731 b
3058	3058	SB2210 - 85 - LRB103 28351 HLH 54731 b
3059	3059	1 specific to the operation of the breast pump; and breast
3060	3060	2 milk storage bags.
3061	3061	3 "Breast pump collection and storage supplies" does not
3062	3062	4 include: (1) bottles and bottle caps not specific to the
3063	3063	5 operation of the breast pump; (2) breast pump travel bags
3064	3064	6 and other similar carrying accessories, including ice
3065	3065	7 packs, labels, and other similar products; (3) breast pump
3066	3066	8 cleaning supplies; (4) nursing bras, bra pads, breast
3067	3067	9 shells, and other similar products; and (5) creams,
3068	3068	10 ointments, and other similar products that relieve
3069	3069	11 breastfeeding-related symptoms or conditions of the
3070	3070	12 breasts or nipples, unless sold as part of a breast pump
3071	3071	13 kit that is pre-packaged by the breast pump manufacturer
3072	3072	14 or distributor.
3073	3073	15 "Breast pump kit" means a kit that: (1) contains no
3074	3074	16 more than a breast pump, breast pump collection and
3075	3075	17 storage supplies, a rechargeable battery for operating the
3076	3076	18 breast pump, a breastmilk cooler, bottle stands, ice
3077	3077	19 packs, and a breast pump carrying case; and (2) is
3078	3078	20 pre-packaged as a breast pump kit by the breast pump
3079	3079	21 manufacturer or distributor.
3080	3080	22 (47) (46) Tangible personal property sold by or on
3081	3081	23 behalf of the State Treasurer pursuant to the Revised
3082	3082	24 Uniform Unclaimed Property Act. This item (47) (46) is
3083	3083	25 exempt from the provisions of Section 2-70.
3084	3084	26 (Source: P.A. 101-31, eff. 6-28-19; 101-81, eff. 7-12-19;
3085	3085
3086	3086
3087	3087
3088	3088
3089	3089
3090	3090	SB2210 - 85 - LRB103 28351 HLH 54731 b
3091	3091
3092	3092
3093	3093	SB2210- 86 -LRB103 28351 HLH 54731 b SB2210 - 86 - LRB103 28351 HLH 54731 b
3094	3094	SB2210 - 86 - LRB103 28351 HLH 54731 b
3095	3095	1 101-629, eff. 2-5-20; 102-16, eff. 6-17-21; 102-634, eff.
3096	3096	2 8-27-21; 102-700, Article 70, Section 70-20, eff. 4-19-22;
3097	3097	3 102-700, Article 75, Section 75-20, eff. 4-19-22; 102-813,
3098	3098	4 eff. 5-13-22; 102-1026, eff. 5-27-22; revised 8-15-22.)
3099	3099	5 Section 99. Effective date. This Act takes effect upon
3100	3100	6 becoming law.
3101	3101
3102	3102
3103	3103
3104	3104
3105	3105
3106	3106	SB2210 - 86 - LRB103 28351 HLH 54731 b