Illinois 2025-2026 Regular Session

Illinois House Bill HB0058 Compare Versions

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

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1	1	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB0058 Introduced , by Rep. Kevin Schmidt SYNOPSIS AS INTRODUCED: 30 ILCS 105/6z-18 from Ch. 127, par. 142z-1830 ILCS 105/6z-20 from Ch. 127, par. 142z-2035 ILCS 105/3-635 ILCS 105/3-1035 ILCS 105/935 ILCS 120/2-835 ILCS 120/2-1035 ILCS 120/3 Amends the Use Tax Act and the Retailers' Occupation Tax Act. Creates a sales tax holiday period for certain school supplies from August 2, 2025 through August 11, 2025. Effective immediately. LRB104 03453 HLH 15152 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB0058 Introduced , by Rep. Kevin Schmidt SYNOPSIS AS INTRODUCED: 30 ILCS 105/6z-18 from Ch. 127, par. 142z-1830 ILCS 105/6z-20 from Ch. 127, par. 142z-2035 ILCS 105/3-635 ILCS 105/3-1035 ILCS 105/935 ILCS 120/2-835 ILCS 120/2-1035 ILCS 120/3 30 ILCS 105/6z-18 from Ch. 127, par. 142z-18 30 ILCS 105/6z-20 from Ch. 127, par. 142z-20 35 ILCS 105/3-6 35 ILCS 105/3-10 35 ILCS 105/9 35 ILCS 120/2-8 35 ILCS 120/2-10 35 ILCS 120/3 Amends the Use Tax Act and the Retailers' Occupation Tax Act. Creates a sales tax holiday period for certain school supplies from August 2, 2025 through August 11, 2025. Effective immediately. LRB104 03453 HLH 15152 b LRB104 03453 HLH 15152 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB0058 Introduced , by Rep. Kevin Schmidt SYNOPSIS AS INTRODUCED:
3	3	30 ILCS 105/6z-18 from Ch. 127, par. 142z-1830 ILCS 105/6z-20 from Ch. 127, par. 142z-2035 ILCS 105/3-635 ILCS 105/3-1035 ILCS 105/935 ILCS 120/2-835 ILCS 120/2-1035 ILCS 120/3 30 ILCS 105/6z-18 from Ch. 127, par. 142z-18 30 ILCS 105/6z-20 from Ch. 127, par. 142z-20 35 ILCS 105/3-6 35 ILCS 105/3-10 35 ILCS 105/9 35 ILCS 120/2-8 35 ILCS 120/2-10 35 ILCS 120/3
4	4	30 ILCS 105/6z-18 from Ch. 127, par. 142z-18
5	5	30 ILCS 105/6z-20 from Ch. 127, par. 142z-20
6	6	35 ILCS 105/3-6
7	7	35 ILCS 105/3-10
8	8	35 ILCS 105/9
9	9	35 ILCS 120/2-8
10	10	35 ILCS 120/2-10
11	11	35 ILCS 120/3
12	12	Amends the Use Tax Act and the Retailers' Occupation Tax Act. Creates a sales tax holiday period for certain school supplies from August 2, 2025 through August 11, 2025. Effective immediately.
13	13	LRB104 03453 HLH 15152 b LRB104 03453 HLH 15152 b
14	14	LRB104 03453 HLH 15152 b
15	15	A BILL FOR
16	16	HB0058LRB104 03453 HLH 15152 b HB0058 LRB104 03453 HLH 15152 b
17	17	HB0058 LRB104 03453 HLH 15152 b
18	18	1 AN ACT concerning revenue.
19	19	2 Be it enacted by the People of the State of Illinois,
20	20	3 represented in the General Assembly:
21	21	4 Section 5. The State Finance Act is amended by changing
22	22	5 Sections 6z-18 and 6z-20 as follows:
23	23	6 (30 ILCS 105/6z-18) (from Ch. 127, par. 142z-18)
24	24	7 Sec. 6z-18. Local Government Tax Fund. A portion of the
25	25	8 money paid into the Local Government Tax Fund from sales of
26	26	9 tangible personal property taxed at the 1% rate under the
27	27	10 Retailers' Occupation Tax Act and the Service Occupation Tax
28	28	11 Act, which occurred in municipalities, shall be distributed to
29	29	12 each municipality based upon the sales which occurred in that
30	30	13 municipality. The remainder shall be distributed to each
31	31	14 county based upon the sales which occurred in the
32	32	15 unincorporated area of that county.
33	33	16 Moneys transferred from the Grocery Tax Replacement Fund
34	34	17 to the Local Government Tax Fund under Section 6z-130 shall be
35	35	18 treated under this Section in the same manner as if they had
36	36	19 been remitted with the return on which they were reported.
37	37	20 A portion of the money paid into the Local Government Tax
38	38	21 Fund from the 6.25% general use tax rate on the selling price
39	39	22 of tangible personal property which is purchased outside
40	40	23 Illinois at retail from a retailer and which is titled or
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44	44	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB0058 Introduced , by Rep. Kevin Schmidt SYNOPSIS AS INTRODUCED:
45	45	30 ILCS 105/6z-18 from Ch. 127, par. 142z-1830 ILCS 105/6z-20 from Ch. 127, par. 142z-2035 ILCS 105/3-635 ILCS 105/3-1035 ILCS 105/935 ILCS 120/2-835 ILCS 120/2-1035 ILCS 120/3 30 ILCS 105/6z-18 from Ch. 127, par. 142z-18 30 ILCS 105/6z-20 from Ch. 127, par. 142z-20 35 ILCS 105/3-6 35 ILCS 105/3-10 35 ILCS 105/9 35 ILCS 120/2-8 35 ILCS 120/2-10 35 ILCS 120/3
46	46	30 ILCS 105/6z-18 from Ch. 127, par. 142z-18
47	47	30 ILCS 105/6z-20 from Ch. 127, par. 142z-20
48	48	35 ILCS 105/3-6
49	49	35 ILCS 105/3-10
50	50	35 ILCS 105/9
51	51	35 ILCS 120/2-8
52	52	35 ILCS 120/2-10
53	53	35 ILCS 120/3
54	54	Amends the Use Tax Act and the Retailers' Occupation Tax Act. Creates a sales tax holiday period for certain school supplies from August 2, 2025 through August 11, 2025. Effective immediately.
55	55	LRB104 03453 HLH 15152 b LRB104 03453 HLH 15152 b
56	56	LRB104 03453 HLH 15152 b
57	57	A BILL FOR
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63	63	30 ILCS 105/6z-18 from Ch. 127, par. 142z-18
64	64	30 ILCS 105/6z-20 from Ch. 127, par. 142z-20
65	65	35 ILCS 105/3-6
66	66	35 ILCS 105/3-10
67	67	35 ILCS 105/9
68	68	35 ILCS 120/2-8
69	69	35 ILCS 120/2-10
70	70	35 ILCS 120/3
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89	89	1 registered by any agency of this State's government shall be
90	90	2 distributed to municipalities as provided in this paragraph.
91	91	3 Each municipality shall receive the amount attributable to
92	92	4 sales for which Illinois addresses for titling or registration
93	93	5 purposes are given as being in such municipality. The
94	94	6 remainder of the money paid into the Local Government Tax Fund
95	95	7 from such sales shall be distributed to counties. Each county
96	96	8 shall receive the amount attributable to sales for which
97	97	9 Illinois addresses for titling or registration purposes are
98	98	10 given as being located in the unincorporated area of such
99	99	11 county.
100	100	12 A portion of the money paid into the Local Government Tax
101	101	13 Fund from the 6.25% general rate (and, beginning July 1, 2000
102	102	14 and through December 31, 2000, the 1.25% rate on motor fuel and
103	103	15 gasohol, and during the sales tax holiday period, as defined
104	104	16 in Section 3-6 of the Use Tax Act and Section 2-8 of the
105	105	17 Retailers' Occupation Tax Act, beginning on August 6, 2010
106	106	18 through August 15, 2010, and beginning again on August 5, 2022
107	107	19 through August 14, 2022, the 1.25% rate on sales tax holiday
108	108	20 items) on sales subject to taxation under the Retailers'
109	109	21 Occupation Tax Act and the Service Occupation Tax Act, which
110	110	22 occurred in municipalities, shall be distributed to each
111	111	23 municipality, based upon the sales which occurred in that
112	112	24 municipality. The remainder shall be distributed to each
113	113	25 county, based upon the sales which occurred in the
114	114	26 unincorporated area of such county.
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125	125	1 For the purpose of determining allocation to the local
126	126	2 government unit, a retail sale by a producer of coal or other
127	127	3 mineral mined in Illinois is a sale at retail at the place
128	128	4 where the coal or other mineral mined in Illinois is extracted
129	129	5 from the earth. This paragraph does not apply to coal or other
130	130	6 mineral when it is delivered or shipped by the seller to the
131	131	7 purchaser at a point outside Illinois so that the sale is
132	132	8 exempt under the United States Constitution as a sale in
133	133	9 interstate or foreign commerce.
134	134	10 Whenever the Department determines that a refund of money
135	135	11 paid into the Local Government Tax Fund should be made to a
136	136	12 claimant instead of issuing a credit memorandum, the
137	137	13 Department shall notify the State Comptroller, who shall cause
138	138	14 the order to be drawn for the amount specified, and to the
139	139	15 person named, in such notification from the Department. Such
140	140	16 refund shall be paid by the State Treasurer out of the Local
141	141	17 Government Tax Fund.
142	142	18 As soon as possible after the first day of each month,
143	143	19 beginning January 1, 2011, upon certification of the
144	144	20 Department of Revenue, the Comptroller shall order
145	145	21 transferred, and the Treasurer shall transfer, to the STAR
146	146	22 Bonds Revenue Fund the local sales tax increment, as defined
147	147	23 in the Innovation Development and Economy Act, collected
148	148	24 during the second preceding calendar month for sales within a
149	149	25 STAR bond district and deposited into the Local Government Tax
150	150	26 Fund, less 3% of that amount, which shall be transferred into
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161	161	1 the Tax Compliance and Administration Fund and shall be used
162	162	2 by the Department, subject to appropriation, to cover the
163	163	3 costs of the Department in administering the Innovation
164	164	4 Development and Economy Act.
165	165	5 After the monthly transfer to the STAR Bonds Revenue Fund,
166	166	6 on or before the 25th day of each calendar month, the
167	167	7 Department shall prepare and certify to the Comptroller the
168	168	8 disbursement of stated sums of money to named municipalities
169	169	9 and counties, the municipalities and counties to be those
170	170	10 entitled to distribution of taxes or penalties paid to the
171	171	11 Department during the second preceding calendar month. The
172	172	12 amount to be paid to each municipality or county shall be the
173	173	13 amount (not including credit memoranda) collected during the
174	174	14 second preceding calendar month by the Department and paid
175	175	15 into the Local Government Tax Fund, plus an amount the
176	176	16 Department determines is necessary to offset any amounts which
177	177	17 were erroneously paid to a different taxing body, and not
178	178	18 including an amount equal to the amount of refunds made during
179	179	19 the second preceding calendar month by the Department, and not
180	180	20 including any amount which the Department determines is
181	181	21 necessary to offset any amounts which are payable to a
182	182	22 different taxing body but were erroneously paid to the
183	183	23 municipality or county, and not including any amounts that are
184	184	24 transferred to the STAR Bonds Revenue Fund. Within 10 days
185	185	25 after receipt, by the Comptroller, of the disbursement
186	186	26 certification to the municipalities and counties, provided for
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197	197	1 in this Section to be given to the Comptroller by the
198	198	2 Department, the Comptroller shall cause the orders to be drawn
199	199	3 for the respective amounts in accordance with the directions
200	200	4 contained in such certification.
201	201	5 When certifying the amount of monthly disbursement to a
202	202	6 municipality or county under this Section, the Department
203	203	7 shall increase or decrease that amount by an amount necessary
204	204	8 to offset any misallocation of previous disbursements. The
205	205	9 offset amount shall be the amount erroneously disbursed within
206	206	10 the 6 months preceding the time a misallocation is discovered.
207	207	11 The provisions directing the distributions from the
208	208	12 special fund in the State treasury provided for in this
209	209	13 Section shall constitute an irrevocable and continuing
210	210	14 appropriation of all amounts as provided herein. The State
211	211	15 Treasurer and State Comptroller are hereby authorized to make
212	212	16 distributions as provided in this Section.
213	213	17 In construing any development, redevelopment, annexation,
214	214	18 preannexation, or other lawful agreement in effect prior to
215	215	19 September 1, 1990, which describes or refers to receipts from
216	216	20 a county or municipal retailers' occupation tax, use tax or
217	217	21 service occupation tax which now cannot be imposed, such
218	218	22 description or reference shall be deemed to include the
219	219	23 replacement revenue for such abolished taxes, distributed from
220	220	24 the Local Government Tax Fund.
221	221	25 As soon as possible after March 8, 2013 (the effective
222	222	26 date of Public Act 98-3), the State Comptroller shall order
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233	233	1 and the State Treasurer shall transfer $6,600,000 from the
234	234	2 Local Government Tax Fund to the Illinois State Medical
235	235	3 Disciplinary Fund.
236	236	4 (Source: P.A. 102-700, Article 60, Section 60-10, eff.
237	237	5 4-19-22; 102-700, Article 65, Section 65-15, eff. 4-19-22;
238	238	6 103-154, eff. 6-30-23.)
239	239	7 (30 ILCS 105/6z-20) (from Ch. 127, par. 142z-20)
240	240	8 Sec. 6z-20. County and Mass Transit District Fund. Of the
241	241	9 money received from the 6.25% general rate (and, beginning
242	242	10 July 1, 2000 and through December 31, 2000, the 1.25% rate on
243	243	11 motor fuel and gasohol, and during the sales tax holiday
244	244	12 period, as defined in Section 3-6 of the Use Tax Act and
245	245	13 Section 2-8 of the Retailers' Occupation Tax Act beginning on
246	246	14 August 6, 2010 through August 15, 2010, and beginning again on
247	247	15 August 5, 2022 through August 14, 2022, the 1.25% rate on sales
248	248	16 tax holiday items) on sales subject to taxation under the
249	249	17 Retailers' Occupation Tax Act and Service Occupation Tax Act
250	250	18 and paid into the County and Mass Transit District Fund,
251	251	19 distribution to the Regional Transportation Authority tax
252	252	20 fund, created pursuant to Section 4.03 of the Regional
253	253	21 Transportation Authority Act, for deposit therein shall be
254	254	22 made based upon the retail sales occurring in a county having
255	255	23 more than 3,000,000 inhabitants. The remainder shall be
256	256	24 distributed to each county having 3,000,000 or fewer
257	257	25 inhabitants based upon the retail sales occurring in each such
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268	268	1 county.
269	269	2 For the purpose of determining allocation to the local
270	270	3 government unit, a retail sale by a producer of coal or other
271	271	4 mineral mined in Illinois is a sale at retail at the place
272	272	5 where the coal or other mineral mined in Illinois is extracted
273	273	6 from the earth. This paragraph does not apply to coal or other
274	274	7 mineral when it is delivered or shipped by the seller to the
275	275	8 purchaser at a point outside Illinois so that the sale is
276	276	9 exempt under the United States Constitution as a sale in
277	277	10 interstate or foreign commerce.
278	278	11 Of the money received from the 6.25% general use tax rate
279	279	12 on tangible personal property which is purchased outside
280	280	13 Illinois at retail from a retailer and which is titled or
281	281	14 registered by any agency of this State's government and paid
282	282	15 into the County and Mass Transit District Fund, the amount for
283	283	16 which Illinois addresses for titling or registration purposes
284	284	17 are given as being in each county having more than 3,000,000
285	285	18 inhabitants shall be distributed into the Regional
286	286	19 Transportation Authority tax fund, created pursuant to Section
287	287	20 4.03 of the Regional Transportation Authority Act. The
288	288	21 remainder of the money paid from such sales shall be
289	289	22 distributed to each county based on sales for which Illinois
290	290	23 addresses for titling or registration purposes are given as
291	291	24 being located in the county. Any money paid into the Regional
292	292	25 Transportation Authority Occupation and Use Tax Replacement
293	293	26 Fund from the County and Mass Transit District Fund prior to
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304	304	1 January 14, 1991, which has not been paid to the Authority
305	305	2 prior to that date, shall be transferred to the Regional
306	306	3 Transportation Authority tax fund.
307	307	4 Whenever the Department determines that a refund of money
308	308	5 paid into the County and Mass Transit District Fund should be
309	309	6 made to a claimant instead of issuing a credit memorandum, the
310	310	7 Department shall notify the State Comptroller, who shall cause
311	311	8 the order to be drawn for the amount specified, and to the
312	312	9 person named, in such notification from the Department. Such
313	313	10 refund shall be paid by the State Treasurer out of the County
314	314	11 and Mass Transit District Fund.
315	315	12 As soon as possible after the first day of each month,
316	316	13 beginning January 1, 2011, upon certification of the
317	317	14 Department of Revenue, the Comptroller shall order
318	318	15 transferred, and the Treasurer shall transfer, to the STAR
319	319	16 Bonds Revenue Fund the local sales tax increment, as defined
320	320	17 in the Innovation Development and Economy Act, collected
321	321	18 during the second preceding calendar month for sales within a
322	322	19 STAR bond district and deposited into the County and Mass
323	323	20 Transit District Fund, less 3% of that amount, which shall be
324	324	21 transferred into the Tax Compliance and Administration Fund
325	325	22 and shall be used by the Department, subject to appropriation,
326	326	23 to cover the costs of the Department in administering the
327	327	24 Innovation Development and Economy Act.
328	328	25 After the monthly transfer to the STAR Bonds Revenue Fund,
329	329	26 on or before the 25th day of each calendar month, the
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340	340	1 Department shall prepare and certify to the Comptroller the
341	341	2 disbursement of stated sums of money to the Regional
342	342	3 Transportation Authority and to named counties, the counties
343	343	4 to be those entitled to distribution, as hereinabove provided,
344	344	5 of taxes or penalties paid to the Department during the second
345	345	6 preceding calendar month. The amount to be paid to the
346	346	7 Regional Transportation Authority and each county having
347	347	8 3,000,000 or fewer inhabitants shall be the amount (not
348	348	9 including credit memoranda) collected during the second
349	349	10 preceding calendar month by the Department and paid into the
350	350	11 County and Mass Transit District Fund, plus an amount the
351	351	12 Department determines is necessary to offset any amounts which
352	352	13 were erroneously paid to a different taxing body, and not
353	353	14 including an amount equal to the amount of refunds made during
354	354	15 the second preceding calendar month by the Department, and not
355	355	16 including any amount which the Department determines is
356	356	17 necessary to offset any amounts which were payable to a
357	357	18 different taxing body but were erroneously paid to the
358	358	19 Regional Transportation Authority or county, and not including
359	359	20 any amounts that are transferred to the STAR Bonds Revenue
360	360	21 Fund, less 1.5% of the amount to be paid to the Regional
361	361	22 Transportation Authority, which shall be transferred into the
362	362	23 Tax Compliance and Administration Fund. The Department, at the
363	363	24 time of each monthly disbursement to the Regional
364	364	25 Transportation Authority, shall prepare and certify to the
365	365	26 State Comptroller the amount to be transferred into the Tax
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376	376	1 Compliance and Administration Fund under this Section. Within
377	377	2 10 days after receipt, by the Comptroller, of the disbursement
378	378	3 certification to the Regional Transportation Authority,
379	379	4 counties, and the Tax Compliance and Administration Fund
380	380	5 provided for in this Section to be given to the Comptroller by
381	381	6 the Department, the Comptroller shall cause the orders to be
382	382	7 drawn for the respective amounts in accordance with the
383	383	8 directions contained in such certification.
384	384	9 When certifying the amount of a monthly disbursement to
385	385	10 the Regional Transportation Authority or to a county under
386	386	11 this Section, the Department shall increase or decrease that
387	387	12 amount by an amount necessary to offset any misallocation of
388	388	13 previous disbursements. The offset amount shall be the amount
389	389	14 erroneously disbursed within the 6 months preceding the time a
390	390	15 misallocation is discovered.
391	391	16 The provisions directing the distributions from the
392	392	17 special fund in the State Treasury provided for in this
393	393	18 Section and from the Regional Transportation Authority tax
394	394	19 fund created by Section 4.03 of the Regional Transportation
395	395	20 Authority Act shall constitute an irrevocable and continuing
396	396	21 appropriation of all amounts as provided herein. The State
397	397	22 Treasurer and State Comptroller are hereby authorized to make
398	398	23 distributions as provided in this Section.
399	399	24 In construing any development, redevelopment, annexation,
400	400	25 preannexation or other lawful agreement in effect prior to
401	401	26 September 1, 1990, which describes or refers to receipts from
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412	412	1 a county or municipal retailers' occupation tax, use tax or
413	413	2 service occupation tax which now cannot be imposed, such
414	414	3 description or reference shall be deemed to include the
415	415	4 replacement revenue for such abolished taxes, distributed from
416	416	5 the County and Mass Transit District Fund or Local Government
417	417	6 Distributive Fund, as the case may be.
418	418	7 (Source: P.A. 102-700, eff. 4-19-22.)
419	419	8 Section 10. The Use Tax Act is amended by changing
420	420	9 Sections 3-6, 3-10, and 9 as follows:
421	421	10 (35 ILCS 105/3-6)
422	422	11 Sec. 3-6. Sales tax holiday items.
423	423	12 (a) Any tangible personal property described in this
424	424	13 subsection is a sales tax holiday item and qualifies for the
425	425	14 1.25% reduced rate of tax during the sales tax holiday period
426	426	15 for the period set forth in Section 3-10 of this Act
427	427	16 (hereinafter referred to as the Sales Tax Holiday Period). The
428	428	17 reduced rate on these items shall be administered under the
429	429	18 provisions of subsection (b) of this Section. The following
430	430	19 items are subject to the reduced rate:
431	431	20 (1) Clothing items that each have a retail selling
432	432	21 price of less than $125.
433	433	22 "Clothing" means, unless otherwise specified in this
434	434	23 Section, all human wearing apparel suitable for general
435	435	24 use. "Clothing" does not include clothing accessories,
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446	446	1 protective equipment, or sport or recreational equipment.
447	447	2 "Clothing" includes, but is not limited to: household and
448	448	3 shop aprons; athletic supporters; bathing suits and caps;
449	449	4 belts and suspenders; boots; coats and jackets; ear muffs;
450	450	5 footlets; gloves and mittens for general use; hats and
451	451	6 caps; hosiery; insoles for shoes; lab coats; neckties;
452	452	7 overshoes; pantyhose; rainwear; rubber pants; sandals;
453	453	8 scarves; shoes and shoelaces; slippers; sneakers; socks
454	454	9 and stockings; steel-toed shoes; underwear; and school
455	455	10 uniforms.
456	456	11 "Clothing accessories" means, but is not limited to:
457	457	12 briefcases; cosmetics; hair notions, including, but not
458	458	13 limited to barrettes, hair bows, and hair nets; handbags;
459	459	14 handkerchiefs; jewelry; non-prescription sunglasses;
460	460	15 umbrellas; wallets; watches; and wigs and hair pieces.
461	461	16 "Protective equipment" means, but is not limited to:
462	462	17 breathing masks; clean room apparel and equipment; ear and
463	463	18 hearing protectors; face shields; hard hats; helmets;
464	464	19 paint or dust respirators; protective gloves; safety
465	465	20 glasses and goggles; safety belts; tool belts; and
466	466	21 welder's gloves and masks.
467	467	22 "Sport or recreational equipment" means, but is not
468	468	23 limited to: ballet and tap shoes; cleated or spiked
469	469	24 athletic shoes; gloves, including, but not limited to,
470	470	25 baseball, bowling, boxing, hockey, and golf gloves;
471	471	26 goggles; hand and elbow guards; life preservers and vests;
472	472
473	473
474	474
475	475
476	476
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478	478
479	479
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481	481	HB0058 - 13 - LRB104 03453 HLH 15152 b
482	482	1 mouth guards; roller and ice skates; shin guards; shoulder
483	483	2 pads; ski boots; waders; and wetsuits and fins.
484	484	3 (2) School supplies. "School supplies" means, unless
485	485	4 otherwise specified in this Section, items used by a
486	486	5 student in a course of study. The purchase of school
487	487	6 supplies for use by persons other than students for use in
488	488	7 a course of study are not eligible for the reduced rate of
489	489	8 tax. "School supplies" do not include school art supplies;
490	490	9 school instructional materials; cameras; film and memory
491	491	10 cards; videocameras, tapes, and videotapes; computers;
492	492	11 cell phones; Personal Digital Assistants (PDAs); handheld
493	493	12 electronic schedulers; and school computer supplies.
494	494	13 "School supplies" includes, but is not limited to:
495	495	14 binders; book bags; calculators; cellophane tape;
496	496	15 blackboard chalk; compasses; composition books; crayons;
497	497	16 erasers; expandable, pocket, plastic, and manila folders;
498	498	17 glue, paste, and paste sticks; highlighters; index cards;
499	499	18 index card boxes; legal pads; lunch boxes; markers;
500	500	19 notebooks; paper, including loose leaf ruled notebook
501	501	20 paper, copy paper, graph paper, tracing paper, manila
502	502	21 paper, colored paper, poster board, and construction
503	503	22 paper; pencils; pencil leads; pens; ink and ink refills
504	504	23 for pens; pencil boxes and other school supply boxes;
505	505	24 pencil sharpeners; protractors; rulers; scissors; and
506	506	25 writing tablets.
507	507	26 "School art supply" means an item commonly used by a
508	508
509	509
510	510
511	511
512	512
513	513	HB0058 - 13 - LRB104 03453 HLH 15152 b
514	514
515	515
516	516	HB0058- 14 -LRB104 03453 HLH 15152 b HB0058 - 14 - LRB104 03453 HLH 15152 b
517	517	HB0058 - 14 - LRB104 03453 HLH 15152 b
518	518	1 student in a course of study for artwork and includes only
519	519	2 the following items: clay and glazes; acrylic, tempera,
520	520	3 and oil paint; paintbrushes for artwork; sketch and
521	521	4 drawing pads; and watercolors.
522	522	5 "School instructional material" means written material
523	523	6 commonly used by a student in a course of study as a
524	524	7 reference and to learn the subject being taught and
525	525	8 includes only the following items: reference books;
526	526	9 reference maps and globes; textbooks; and workbooks.
527	527	10 "School computer supply" means an item commonly used
528	528	11 by a student in a course of study in which a computer is
529	529	12 used and applies only to the following items: flashdrives
530	530	13 and other computer data storage devices; data storage
531	531	14 media, such as diskettes and compact disks; boxes and
532	532	15 cases for disk storage; external ports or drives; computer
533	533	16 cases; computer cables; computer printers; and printer
534	534	17 cartridges, toner, and ink.
535	535	18 (b) Administration. Notwithstanding any other provision of
536	536	19 this Act, the reduced rate of tax under Section 3-10 of this
537	537	20 Act for clothing and school supplies shall be administered by
538	538	21 the Department under the provisions of this subsection (b).
539	539	22 (1) Bundled sales. Items that qualify for the reduced
540	540	23 rate of tax that are bundled together with items that do
541	541	24 not qualify for the reduced rate of tax and that are sold
542	542	25 for one itemized price will be subject to the reduced rate
543	543	26 of tax only if the value of the items that qualify for the
544	544
545	545
546	546
547	547
548	548
549	549	HB0058 - 14 - LRB104 03453 HLH 15152 b
550	550
551	551
552	552	HB0058- 15 -LRB104 03453 HLH 15152 b HB0058 - 15 - LRB104 03453 HLH 15152 b
553	553	HB0058 - 15 - LRB104 03453 HLH 15152 b
554	554	1 reduced rate of tax exceeds the value of the items that do
555	555	2 not qualify for the reduced rate of tax.
556	556	3 (2) Coupons and discounts. An unreimbursed discount by
557	557	4 the seller reduces the sales price of the property so that
558	558	5 the discounted sales price determines whether the sales
559	559	6 price is within a sales tax holiday price threshold. A
560	560	7 coupon or other reduction in the sales price is treated as
561	561	8 a discount if the seller is not reimbursed for the coupon
562	562	9 or reduction amount by a third party.
563	563	10 (3) Splitting of items normally sold together.
564	564	11 Articles that are normally sold as a single unit must
565	565	12 continue to be sold in that manner. Such articles cannot
566	566	13 be priced separately and sold as individual items in order
567	567	14 to obtain the reduced rate of tax. For example, a pair of
568	568	15 shoes cannot have each shoe sold separately so that the
569	569	16 sales price of each shoe is within a sales tax holiday
570	570	17 price threshold.
571	571	18 (4) Rain checks. A rain check is a procedure that
572	572	19 allows a customer to purchase an item at a certain price at
573	573	20 a later time because the particular item was out of stock.
574	574	21 Eligible property that customers purchase during the sales
575	575	22 tax holiday period Sales Tax Holiday Period with the use
576	576	23 of a rain check will qualify for the reduced rate of tax
577	577	24 regardless of when the rain check was issued. Issuance of
578	578	25 a rain check during the sales tax holiday period Sales Tax
579	579	26 Holiday Period will not qualify eligible property for the
580	580
581	581
582	582
583	583
584	584
585	585	HB0058 - 15 - LRB104 03453 HLH 15152 b
586	586
587	587
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589	589	HB0058 - 16 - LRB104 03453 HLH 15152 b
590	590	1 reduced rate of tax if the property is actually purchased
591	591	2 after the sales tax holiday period Sales Tax Holiday
592	592	3 Period.
593	593	4 (5) Exchanges. The procedure for an exchange in
594	594	5 regards to a sales tax holiday is as follows:
595	595	6 (A) If a customer purchases an item of eligible
596	596	7 property during the sales tax holiday period Sales Tax
597	597	8 Holiday Period, but later exchanges the item for a
598	598	9 similar eligible item, even if a different size,
599	599	10 different color, or other feature, no additional tax
600	600	11 is due even if the exchange is made after the sales tax
601	601	12 holiday period Sales Tax Holiday Period.
602	602	13 (B) If a customer purchases an item of eligible
603	603	14 property during the sales tax holiday period Sales Tax
604	604	15 Holiday Period, but after the sales tax holiday period
605	605	16 Sales Tax Holiday Period has ended, the customer
606	606	17 returns the item and receives credit on the purchase
607	607	18 of a different item, the 6.25% general merchandise
608	608	19 sales tax rate is due on the sale of the newly
609	609	20 purchased item.
610	610	21 (C) If a customer purchases an item of eligible
611	611	22 property before the sales tax holiday period Sales Tax
612	612	23 Holiday Period, but during the sales tax holiday
613	613	24 period Sales Tax Holiday Period the customer returns
614	614	25 the item and receives credit on the purchase of a
615	615	26 different item of eligible property, the reduced rate
616	616
617	617
618	618
619	619
620	620
621	621	HB0058 - 16 - LRB104 03453 HLH 15152 b
622	622
623	623
624	624	HB0058- 17 -LRB104 03453 HLH 15152 b HB0058 - 17 - LRB104 03453 HLH 15152 b
625	625	HB0058 - 17 - LRB104 03453 HLH 15152 b
626	626	1 of tax is due on the sale of the new item if the new
627	627	2 item is purchased during the sales tax holiday period
628	628	3 Sales Tax Holiday Period.
629	629	4 (6) (Blank).
630	630	5 (7) Order date and back orders. For the purpose of a
631	631	6 sales tax holiday, eligible property qualifies for the
632	632	7 reduced rate of tax if: (i) the item is both delivered to
633	633	8 and paid for by the customer during the sales tax holiday
634	634	9 period Sales Tax Holiday Period or (ii) the customer
635	635	10 orders and pays for the item and the seller accepts the
636	636	11 order during the sales tax holiday period Sales Tax
637	637	12 Holiday Period for immediate shipment, even if delivery is
638	638	13 made after the sales tax holiday period Sales Tax Holiday
639	639	14 Period. The seller accepts an order when the seller has
640	640	15 taken action to fill the order for immediate shipment.
641	641	16 Actions to fill an order include placement of an "in date"
642	642	17 stamp on an order or assignment of an "order number" to an
643	643	18 order within the sales tax holiday period Sales Tax
644	644	19 Holiday Period. An order is for immediate shipment when
645	645	20 the customer does not request delayed shipment. An order
646	646	21 is for immediate shipment notwithstanding that the
647	647	22 shipment may be delayed because of a backlog of orders or
648	648	23 because stock is currently unavailable to, or on back
649	649	24 order by, the seller.
650	650	25 (8) Returns. For a 60-day period immediately after the
651	651	26 sales tax holiday period Sales Tax Holiday Period, if a
652	652
653	653
654	654
655	655
656	656
657	657	HB0058 - 17 - LRB104 03453 HLH 15152 b
658	658
659	659
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661	661	HB0058 - 18 - LRB104 03453 HLH 15152 b
662	662	1 customer returns an item that would qualify for the
663	663	2 reduced rate of tax, credit for or refund of sales tax
664	664	3 shall be given only at the reduced rate unless the
665	665	4 customer provides a receipt or invoice that shows tax was
666	666	5 paid at the 6.25% general merchandise rate, or the seller
667	667	6 has sufficient documentation to show that tax was paid at
668	668	7 the 6.25% general merchandise rate on the specific item.
669	669	8 This 60-day period is set solely for the purpose of
670	670	9 designating a time period during which the customer must
671	671	10 provide documentation that shows that the appropriate
672	672	11 sales tax rate was paid on returned merchandise. The
673	673	12 60-day period is not intended to change a seller's policy
674	674	13 on the time period during which the seller will accept
675	675	14 returns.
676	676	15 (b-5) As used in this Section, "sales tax holiday period"
677	677	16 means:
678	678	17 (1) from August 6, 2010 through August 15, 2010;
679	679	18 (2) from August 5, 2022 through August 14, 2022; and
680	680	19 (3) from August 2, 2025 through August 11, 2025.
681	681	20 (c) The Department may implement the provisions of this
682	682	21 Section through the use of emergency rules, along with
683	683	22 permanent rules filed concurrently with such emergency rules,
684	684	23 in accordance with the provisions of Section 5-45 of the
685	685	24 Illinois Administrative Procedure Act. For purposes of the
686	686	25 Illinois Administrative Procedure Act, the adoption of rules
687	687	26 to implement the provisions of this Section shall be deemed an
688	688
689	689
690	690
691	691
692	692
693	693	HB0058 - 18 - LRB104 03453 HLH 15152 b
694	694
695	695
696	696	HB0058- 19 -LRB104 03453 HLH 15152 b HB0058 - 19 - LRB104 03453 HLH 15152 b
697	697	HB0058 - 19 - LRB104 03453 HLH 15152 b
698	698	1 emergency and necessary for the public interest, safety, and
699	699	2 welfare.
700	700	3 (Source: P.A. 102-700, eff. 4-19-22.)
701	701	4 (35 ILCS 105/3-10)
702	702	5 Sec. 3-10. Rate of tax. Unless otherwise provided in this
703	703	6 Section, the tax imposed by this Act is at the rate of 6.25% of
704	704	7 either the selling price or the fair market value, if any, of
705	705	8 the tangible personal property, which, on and after January 1,
706	706	9 2025, includes leases of tangible personal property. In all
707	707	10 cases where property functionally used or consumed is the same
708	708	11 as the property that was purchased at retail, then the tax is
709	709	12 imposed on the selling price of the property. In all cases
710	710	13 where property functionally used or consumed is a by-product
711	711	14 or waste product that has been refined, manufactured, or
712	712	15 produced from property purchased at retail, then the tax is
713	713	16 imposed on the lower of the fair market value, if any, of the
714	714	17 specific property so used in this State or on the selling price
715	715	18 of the property purchased at retail. For purposes of this
716	716	19 Section "fair market value" means the price at which property
717	717	20 would change hands between a willing buyer and a willing
718	718	21 seller, neither being under any compulsion to buy or sell and
719	719	22 both having reasonable knowledge of the relevant facts. The
720	720	23 fair market value shall be established by Illinois sales by
721	721	24 the taxpayer of the same property as that functionally used or
722	722	25 consumed, or if there are no such sales by the taxpayer, then
723	723
724	724
725	725
726	726
727	727
728	728	HB0058 - 19 - LRB104 03453 HLH 15152 b
729	729
730	730
731	731	HB0058- 20 -LRB104 03453 HLH 15152 b HB0058 - 20 - LRB104 03453 HLH 15152 b
732	732	HB0058 - 20 - LRB104 03453 HLH 15152 b
733	733	1 comparable sales or purchases of property of like kind and
734	734	2 character in Illinois.
735	735	3 Beginning on July 1, 2000 and through December 31, 2000,
736	736	4 with respect to motor fuel, as defined in Section 1.1 of the
737	737	5 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
738	738	6 the Use Tax Act, the tax is imposed at the rate of 1.25%.
739	739	7 During the sales tax holiday period, as defined in Section
740	740	8 3-6, Beginning on August 6, 2010 through August 15, 2010, and
741	741	9 beginning again on August 5, 2022 through August 14, 2022,
742	742	10 with respect to sales tax holiday items described as defined
743	743	11 in Section 3-6 of this Act, the tax is imposed at the rate of
744	744	12 1.25%.
745	745	13 With respect to gasohol, the tax imposed by this Act
746	746	14 applies to (i) 70% of the proceeds of sales made on or after
747	747	15 January 1, 1990, and before July 1, 2003, (ii) 80% of the
748	748	16 proceeds of sales made on or after July 1, 2003 and on or
749	749	17 before July 1, 2017, (iii) 100% of the proceeds of sales made
750	750	18 after July 1, 2017 and prior to January 1, 2024, (iv) 90% of
751	751	19 the proceeds of sales made on or after January 1, 2024 and on
752	752	20 or before December 31, 2028, and (v) 100% of the proceeds of
753	753	21 sales made after December 31, 2028. If, at any time, however,
754	754	22 the tax under this Act on sales of gasohol is imposed at the
755	755	23 rate of 1.25%, then the tax imposed by this Act applies to 100%
756	756	24 of the proceeds of sales of gasohol made during that time.
757	757	25 With respect to mid-range ethanol blends, the tax imposed
758	758	26 by this Act applies to (i) 80% of the proceeds of sales made on
759	759
760	760
761	761
762	762
763	763
764	764	HB0058 - 20 - LRB104 03453 HLH 15152 b
765	765
766	766
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768	768	HB0058 - 21 - LRB104 03453 HLH 15152 b
769	769	1 or after January 1, 2024 and on or before December 31, 2028 and
770	770	2 (ii) 100% of the proceeds of sales made thereafter. If, at any
771	771	3 time, however, the tax under this Act on sales of mid-range
772	772	4 ethanol blends is imposed at the rate of 1.25%, then the tax
773	773	5 imposed by this Act applies to 100% of the proceeds of sales of
774	774	6 mid-range ethanol blends made during that time.
775	775	7 With respect to majority blended ethanol fuel, the tax
776	776	8 imposed by this Act does not apply to the proceeds of sales
777	777	9 made on or after July 1, 2003 and on or before December 31,
778	778	10 2028 but applies to 100% of the proceeds of sales made
779	779	11 thereafter.
780	780	12 With respect to biodiesel blends with no less than 1% and
781	781	13 no more than 10% biodiesel, the tax imposed by this Act applies
782	782	14 to (i) 80% of the proceeds of sales made on or after July 1,
783	783	15 2003 and on or before December 31, 2018 and (ii) 100% of the
784	784	16 proceeds of sales made after December 31, 2018 and before
785	785	17 January 1, 2024. On and after January 1, 2024 and on or before
786	786	18 December 31, 2030, the taxation of biodiesel, renewable
787	787	19 diesel, and biodiesel blends shall be as provided in Section
788	788	20 3-5.1. If, at any time, however, the tax under this Act on
789	789	21 sales of biodiesel blends with no less than 1% and no more than
790	790	22 10% biodiesel is imposed at the rate of 1.25%, then the tax
791	791	23 imposed by this Act applies to 100% of the proceeds of sales of
792	792	24 biodiesel blends with no less than 1% and no more than 10%
793	793	25 biodiesel made during that time.
794	794	26 With respect to biodiesel and biodiesel blends with more
795	795
796	796
797	797
798	798
799	799
800	800	HB0058 - 21 - LRB104 03453 HLH 15152 b
801	801
802	802
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804	804	HB0058 - 22 - LRB104 03453 HLH 15152 b
805	805	1 than 10% but no more than 99% biodiesel, the tax imposed by
806	806	2 this Act does not apply to the proceeds of sales made on or
807	807	3 after July 1, 2003 and on or before December 31, 2023. On and
808	808	4 after January 1, 2024 and on or before December 31, 2030, the
809	809	5 taxation of biodiesel, renewable diesel, and biodiesel blends
810	810	6 shall be as provided in Section 3-5.1.
811	811	7 Until July 1, 2022 and from July 1, 2023 through December
812	812	8 31, 2025, with respect to food for human consumption that is to
813	813	9 be consumed off the premises where it is sold (other than
814	814	10 alcoholic beverages, food consisting of or infused with adult
815	815	11 use cannabis, soft drinks, and food that has been prepared for
816	816	12 immediate consumption), the tax is imposed at the rate of 1%.
817	817	13 Beginning on July 1, 2022 and until July 1, 2023, with respect
818	818	14 to food for human consumption that is to be consumed off the
819	819	15 premises where it is sold (other than alcoholic beverages,
820	820	16 food consisting of or infused with adult use cannabis, soft
821	821	17 drinks, and food that has been prepared for immediate
822	822	18 consumption), the tax is imposed at the rate of 0%. On and
823	823	19 after January 1, 2026, food for human consumption that is to be
824	824	20 consumed off the premises where it is sold (other than
825	825	21 alcoholic beverages, food consisting of or infused with adult
826	826	22 use cannabis, soft drinks, candy, and food that has been
827	827	23 prepared for immediate consumption) is exempt from the tax
828	828	24 imposed by this Act.
829	829	25 With respect to prescription and nonprescription
830	830	26 medicines, drugs, medical appliances, products classified as
831	831
832	832
833	833
834	834
835	835
836	836	HB0058 - 22 - LRB104 03453 HLH 15152 b
837	837
838	838
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840	840	HB0058 - 23 - LRB104 03453 HLH 15152 b
841	841	1 Class III medical devices by the United States Food and Drug
842	842	2 Administration that are used for cancer treatment pursuant to
843	843	3 a prescription, as well as any accessories and components
844	844	4 related to those devices, modifications to a motor vehicle for
845	845	5 the purpose of rendering it usable by a person with a
846	846	6 disability, and insulin, blood sugar testing materials,
847	847	7 syringes, and needles used by human diabetics, the tax is
848	848	8 imposed at the rate of 1%. For the purposes of this Section,
849	849	9 until September 1, 2009: the term "soft drinks" means any
850	850	10 complete, finished, ready-to-use, non-alcoholic drink, whether
851	851	11 carbonated or not, including, but not limited to, soda water,
852	852	12 cola, fruit juice, vegetable juice, carbonated water, and all
853	853	13 other preparations commonly known as soft drinks of whatever
854	854	14 kind or description that are contained in any closed or sealed
855	855	15 bottle, can, carton, or container, regardless of size; but
856	856	16 "soft drinks" does not include coffee, tea, non-carbonated
857	857	17 water, infant formula, milk or milk products as defined in the
858	858	18 Grade A Pasteurized Milk and Milk Products Act, or drinks
859	859	19 containing 50% or more natural fruit or vegetable juice.
860	860	20 Notwithstanding any other provisions of this Act,
861	861	21 beginning September 1, 2009, "soft drinks" means non-alcoholic
862	862	22 beverages that contain natural or artificial sweeteners. "Soft
863	863	23 drinks" does not include beverages that contain milk or milk
864	864	24 products, soy, rice or similar milk substitutes, or greater
865	865	25 than 50% of vegetable or fruit juice by volume.
866	866	26 Until August 1, 2009, and notwithstanding any other
867	867
868	868
869	869
870	870
871	871
872	872	HB0058 - 23 - LRB104 03453 HLH 15152 b
873	873
874	874
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876	876	HB0058 - 24 - LRB104 03453 HLH 15152 b
877	877	1 provisions of this Act, "food for human consumption that is to
878	878	2 be consumed off the premises where it is sold" includes all
879	879	3 food sold through a vending machine, except soft drinks and
880	880	4 food products that are dispensed hot from a vending machine,
881	881	5 regardless of the location of the vending machine. Beginning
882	882	6 August 1, 2009, and notwithstanding any other provisions of
883	883	7 this Act, "food for human consumption that is to be consumed
884	884	8 off the premises where it is sold" includes all food sold
885	885	9 through a vending machine, except soft drinks, candy, and food
886	886	10 products that are dispensed hot from a vending machine,
887	887	11 regardless of the location of the vending machine.
888	888	12 Notwithstanding any other provisions of this Act,
889	889	13 beginning September 1, 2009, "food for human consumption that
890	890	14 is to be consumed off the premises where it is sold" does not
891	891	15 include candy. For purposes of this Section, "candy" means a
892	892	16 preparation of sugar, honey, or other natural or artificial
893	893	17 sweeteners in combination with chocolate, fruits, nuts or
894	894	18 other ingredients or flavorings in the form of bars, drops, or
895	895	19 pieces. "Candy" does not include any preparation that contains
896	896	20 flour or requires refrigeration.
897	897	21 Notwithstanding any other provisions of this Act,
898	898	22 beginning September 1, 2009, "nonprescription medicines and
899	899	23 drugs" does not include grooming and hygiene products. For
900	900	24 purposes of this Section, "grooming and hygiene products"
901	901	25 includes, but is not limited to, soaps and cleaning solutions,
902	902	26 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
903	903
904	904
905	905
906	906
907	907
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909	909
910	910
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912	912	HB0058 - 25 - LRB104 03453 HLH 15152 b
913	913	1 lotions and screens, unless those products are available by
914	914	2 prescription only, regardless of whether the products meet the
915	915	3 definition of "over-the-counter-drugs". For the purposes of
916	916	4 this paragraph, "over-the-counter-drug" means a drug for human
917	917	5 use that contains a label that identifies the product as a drug
918	918	6 as required by 21 CFR 201.66. The "over-the-counter-drug"
919	919	7 label includes:
920	920	8 (A) a "Drug Facts" panel; or
921	921	9 (B) a statement of the "active ingredient(s)" with a
922	922	10 list of those ingredients contained in the compound,
923	923	11 substance or preparation.
924	924	12 Beginning on January 1, 2014 (the effective date of Public
925	925	13 Act 98-122), "prescription and nonprescription medicines and
926	926	14 drugs" includes medical cannabis purchased from a registered
927	927	15 dispensing organization under the Compassionate Use of Medical
928	928	16 Cannabis Program Act.
929	929	17 As used in this Section, "adult use cannabis" means
930	930	18 cannabis subject to tax under the Cannabis Cultivation
931	931	19 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
932	932	20 and does not include cannabis subject to tax under the
933	933	21 Compassionate Use of Medical Cannabis Program Act.
934	934	22 If the property that is purchased at retail from a
935	935	23 retailer is acquired outside Illinois and used outside
936	936	24 Illinois before being brought to Illinois for use here and is
937	937	25 taxable under this Act, the "selling price" on which the tax is
938	938	26 computed shall be reduced by an amount that represents a
939	939
940	940
941	941
942	942
943	943
944	944	HB0058 - 25 - LRB104 03453 HLH 15152 b
945	945
946	946
947	947	HB0058- 26 -LRB104 03453 HLH 15152 b HB0058 - 26 - LRB104 03453 HLH 15152 b
948	948	HB0058 - 26 - LRB104 03453 HLH 15152 b
949	949	1 reasonable allowance for depreciation for the period of prior
950	950	2 out-of-state use. No depreciation is allowed in cases where
951	951	3 the tax under this Act is imposed on lease receipts.
952	952	4 (Source: P.A. 102-4, eff. 4-27-21; 102-700, Article 20,
953	953	5 Section 20-5, eff. 4-19-22; 102-700, Article 60, Section
954	954	6 60-15, eff. 4-19-22; 102-700, Article 65, Section 65-5, eff.
955	955	7 4-19-22; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-592,
956	956	8 eff. 1-1-25; 103-781, eff. 8-5-24; revised 11-26-24.)
957	957	9 (35 ILCS 105/9)
958	958	10 Sec. 9. Except as to motor vehicles, watercraft, aircraft,
959	959	11 and trailers that are required to be registered with an agency
960	960	12 of this State, each retailer required or authorized to collect
961	961	13 the tax imposed by this Act shall pay to the Department the
962	962	14 amount of such tax (except as otherwise provided) at the time
963	963	15 when he is required to file his return for the period during
964	964	16 which such tax was collected, less a discount of 2.1% prior to
965	965	17 January 1, 1990, and 1.75% on and after January 1, 1990, or $5
966	966	18 per calendar year, whichever is greater, which is allowed to
967	967	19 reimburse the retailer for expenses incurred in collecting the
968	968	20 tax, keeping records, preparing and filing returns, remitting
969	969	21 the tax and supplying data to the Department on request.
970	970	22 Beginning with returns due on or after January 1, 2025, the
971	971	23 discount allowed in this Section, the Retailers' Occupation
972	972	24 Tax Act, the Service Occupation Tax Act, and the Service Use
973	973	25 Tax Act, including any local tax administered by the
974	974
975	975
976	976
977	977
978	978
979	979	HB0058 - 26 - LRB104 03453 HLH 15152 b
980	980
981	981
982	982	HB0058- 27 -LRB104 03453 HLH 15152 b HB0058 - 27 - LRB104 03453 HLH 15152 b
983	983	HB0058 - 27 - LRB104 03453 HLH 15152 b
984	984	1 Department and reported on the same return, shall not exceed
985	985	2 $1,000 per month in the aggregate for returns other than
986	986	3 transaction returns filed during the month. When determining
987	987	4 the discount allowed under this Section, retailers shall
988	988	5 include the amount of tax that would have been due at the 6.25%
989	989	6 rate but for the 1.25% rate imposed on sales tax holiday items
990	990	7 under Public Act 102-700. The discount under this Section is
991	991	8 not allowed for the 1.25% portion of taxes paid on aviation
992	992	9 fuel that is subject to the revenue use requirements of 49
993	993	10 U.S.C. 47107(b) and 49 U.S.C. 47133. When determining the
994	994	11 discount allowed under this Section, retailers shall include
995	995	12 the amount of tax that would have been due at the 1% rate but
996	996	13 for the 0% rate imposed under Public Act 102-700 or this
997	997	14 amendatory Act of the 104th General Assembly. In the case of
998	998	15 retailers who report and pay the tax on a transaction by
999	999	16 transaction basis, as provided in this Section, such discount
1000	1000	17 shall be taken with each such tax remittance instead of when
1001	1001	18 such retailer files his periodic return, but, beginning with
1002	1002	19 returns due on or after January 1, 2025, the discount allowed
1003	1003	20 under this Section and the Retailers' Occupation Tax Act,
1004	1004	21 including any local tax administered by the Department and
1005	1005	22 reported on the same transaction return, shall not exceed
1006	1006	23 $1,000 per month for all transaction returns filed during the
1007	1007	24 month. The discount allowed under this Section is allowed only
1008	1008	25 for returns that are filed in the manner required by this Act.
1009	1009	26 The Department may disallow the discount for retailers whose
1010	1010
1011	1011
1012	1012
1013	1013
1014	1014
1015	1015	HB0058 - 27 - LRB104 03453 HLH 15152 b
1016	1016
1017	1017
1018	1018	HB0058- 28 -LRB104 03453 HLH 15152 b HB0058 - 28 - LRB104 03453 HLH 15152 b
1019	1019	HB0058 - 28 - LRB104 03453 HLH 15152 b
1020	1020	1 certificate of registration is revoked at the time the return
1021	1021	2 is filed, but only if the Department's decision to revoke the
1022	1022	3 certificate of registration has become final. A retailer need
1023	1023	4 not remit that part of any tax collected by him to the extent
1024	1024	5 that he is required to remit and does remit the tax imposed by
1025	1025	6 the Retailers' Occupation Tax Act, with respect to the sale of
1026	1026	7 the same property.
1027	1027	8 Where such tangible personal property is sold under a
1028	1028	9 conditional sales contract, or under any other form of sale
1029	1029	10 wherein the payment of the principal sum, or a part thereof, is
1030	1030	11 extended beyond the close of the period for which the return is
1031	1031	12 filed, the retailer, in collecting the tax (except as to motor
1032	1032	13 vehicles, watercraft, aircraft, and trailers that are required
1033	1033	14 to be registered with an agency of this State), may collect for
1034	1034	15 each tax return period, only the tax applicable to that part of
1035	1035	16 the selling price actually received during such tax return
1036	1036	17 period.
1037	1037	18 In the case of leases, except as otherwise provided in
1038	1038	19 this Act, the lessor, in collecting the tax, may collect for
1039	1039	20 each tax return period, only the tax applicable to that part of
1040	1040	21 the selling price actually received during such tax return
1041	1041	22 period.
1042	1042	23 Except as provided in this Section, on or before the
1043	1043	24 twentieth day of each calendar month, such retailer shall file
1044	1044	25 a return for the preceding calendar month. Such return shall
1045	1045	26 be filed on forms prescribed by the Department and shall
1046	1046
1047	1047
1048	1048
1049	1049
1050	1050
1051	1051	HB0058 - 28 - LRB104 03453 HLH 15152 b
1052	1052
1053	1053
1054	1054	HB0058- 29 -LRB104 03453 HLH 15152 b HB0058 - 29 - LRB104 03453 HLH 15152 b
1055	1055	HB0058 - 29 - LRB104 03453 HLH 15152 b
1056	1056	1 furnish such information as the Department may reasonably
1057	1057	2 require. The return shall include the gross receipts on food
1058	1058	3 for human consumption that is to be consumed off the premises
1059	1059	4 where it is sold (other than alcoholic beverages, food
1060	1060	5 consisting of or infused with adult use cannabis, soft drinks,
1061	1061	6 and food that has been prepared for immediate consumption)
1062	1062	7 which were received during the preceding calendar month,
1063	1063	8 quarter, or year, as appropriate, and upon which tax would
1064	1064	9 have been due but for the 0% rate imposed under Public Act
1065	1065	10 102-700. The return shall also include the amount of tax that
1066	1066	11 would have been due on food for human consumption that is to be
1067	1067	12 consumed off the premises where it is sold (other than
1068	1068	13 alcoholic beverages, food consisting of or infused with adult
1069	1069	14 use cannabis, soft drinks, and food that has been prepared for
1070	1070	15 immediate consumption) but for the 0% rate imposed under
1071	1071	16 Public Act 102-700.
1072	1072	17 On and after January 1, 2018, except for returns required
1073	1073	18 to be filed prior to January 1, 2023 for motor vehicles,
1074	1074	19 watercraft, aircraft, and trailers that are required to be
1075	1075	20 registered with an agency of this State, with respect to
1076	1076	21 retailers whose annual gross receipts average $20,000 or more,
1077	1077	22 all returns required to be filed pursuant to this Act shall be
1078	1078	23 filed electronically. On and after January 1, 2023, with
1079	1079	24 respect to retailers whose annual gross receipts average
1080	1080	25 $20,000 or more, all returns required to be filed pursuant to
1081	1081	26 this Act, including, but not limited to, returns for motor
1082	1082
1083	1083
1084	1084
1085	1085
1086	1086
1087	1087	HB0058 - 29 - LRB104 03453 HLH 15152 b
1088	1088
1089	1089
1090	1090	HB0058- 30 -LRB104 03453 HLH 15152 b HB0058 - 30 - LRB104 03453 HLH 15152 b
1091	1091	HB0058 - 30 - LRB104 03453 HLH 15152 b
1092	1092	1 vehicles, watercraft, aircraft, and trailers that are required
1093	1093	2 to be registered with an agency of this State, shall be filed
1094	1094	3 electronically. Retailers who demonstrate that they do not
1095	1095	4 have access to the Internet or demonstrate hardship in filing
1096	1096	5 electronically may petition the Department to waive the
1097	1097	6 electronic filing requirement.
1098	1098	7 The Department may require returns to be filed on a
1099	1099	8 quarterly basis. If so required, a return for each calendar
1100	1100	9 quarter shall be filed on or before the twentieth day of the
1101	1101	10 calendar month following the end of such calendar quarter. The
1102	1102	11 taxpayer shall also file a return with the Department for each
1103	1103	12 of the first two months of each calendar quarter, on or before
1104	1104	13 the twentieth day of the following calendar month, stating:
1105	1105	14 1. The name of the seller;
1106	1106	15 2. The address of the principal place of business from
1107	1107	16 which he engages in the business of selling tangible
1108	1108	17 personal property at retail in this State;
1109	1109	18 3. The total amount of taxable receipts received by
1110	1110	19 him during the preceding calendar month from sales of
1111	1111	20 tangible personal property by him during such preceding
1112	1112	21 calendar month, including receipts from charge and time
1113	1113	22 sales, but less all deductions allowed by law;
1114	1114	23 4. The amount of credit provided in Section 2d of this
1115	1115	24 Act;
1116	1116	25 5. The amount of tax due;
1117	1117	26 5-5. The signature of the taxpayer; and
1118	1118
1119	1119
1120	1120
1121	1121
1122	1122
1123	1123	HB0058 - 30 - LRB104 03453 HLH 15152 b
1124	1124
1125	1125
1126	1126	HB0058- 31 -LRB104 03453 HLH 15152 b HB0058 - 31 - LRB104 03453 HLH 15152 b
1127	1127	HB0058 - 31 - LRB104 03453 HLH 15152 b
1128	1128	1 6. Such other reasonable information as the Department
1129	1129	2 may require.
1130	1130	3 Each retailer required or authorized to collect the tax
1131	1131	4 imposed by this Act on aviation fuel sold at retail in this
1132	1132	5 State during the preceding calendar month shall, instead of
1133	1133	6 reporting and paying tax on aviation fuel as otherwise
1134	1134	7 required by this Section, report and pay such tax on a separate
1135	1135	8 aviation fuel tax return. The requirements related to the
1136	1136	9 return shall be as otherwise provided in this Section.
1137	1137	10 Notwithstanding any other provisions of this Act to the
1138	1138	11 contrary, retailers collecting tax on aviation fuel shall file
1139	1139	12 all aviation fuel tax returns and shall make all aviation fuel
1140	1140	13 tax payments by electronic means in the manner and form
1141	1141	14 required by the Department. For purposes of this Section,
1142	1142	15 "aviation fuel" means jet fuel and aviation gasoline.
1143	1143	16 If a taxpayer fails to sign a return within 30 days after
1144	1144	17 the proper notice and demand for signature by the Department,
1145	1145	18 the return shall be considered valid and any amount shown to be
1146	1146	19 due on the return shall be deemed assessed.
1147	1147	20 Notwithstanding any other provision of this Act to the
1148	1148	21 contrary, retailers subject to tax on cannabis shall file all
1149	1149	22 cannabis tax returns and shall make all cannabis tax payments
1150	1150	23 by electronic means in the manner and form required by the
1151	1151	24 Department.
1152	1152	25 Beginning October 1, 1993, a taxpayer who has an average
1153	1153	26 monthly tax liability of $150,000 or more shall make all
1154	1154
1155	1155
1156	1156
1157	1157
1158	1158
1159	1159	HB0058 - 31 - LRB104 03453 HLH 15152 b
1160	1160
1161	1161
1162	1162	HB0058- 32 -LRB104 03453 HLH 15152 b HB0058 - 32 - LRB104 03453 HLH 15152 b
1163	1163	HB0058 - 32 - LRB104 03453 HLH 15152 b
1164	1164	1 payments required by rules of the Department by electronic
1165	1165	2 funds transfer. Beginning October 1, 1994, a taxpayer who has
1166	1166	3 an average monthly tax liability of $100,000 or more shall
1167	1167	4 make all payments required by rules of the Department by
1168	1168	5 electronic funds transfer. Beginning October 1, 1995, a
1169	1169	6 taxpayer who has an average monthly tax liability of $50,000
1170	1170	7 or more shall make all payments required by rules of the
1171	1171	8 Department by electronic funds transfer. Beginning October 1,
1172	1172	9 2000, a taxpayer who has an annual tax liability of $200,000 or
1173	1173	10 more shall make all payments required by rules of the
1174	1174	11 Department by electronic funds transfer. The term "annual tax
1175	1175	12 liability" shall be the sum of the taxpayer's liabilities
1176	1176	13 under this Act, and under all other State and local occupation
1177	1177	14 and use tax laws administered by the Department, for the
1178	1178	15 immediately preceding calendar year. The term "average monthly
1179	1179	16 tax liability" means the sum of the taxpayer's liabilities
1180	1180	17 under this Act, and under all other State and local occupation
1181	1181	18 and use tax laws administered by the Department, for the
1182	1182	19 immediately preceding calendar year divided by 12. Beginning
1183	1183	20 on October 1, 2002, a taxpayer who has a tax liability in the
1184	1184	21 amount set forth in subsection (b) of Section 2505-210 of the
1185	1185	22 Department of Revenue Law shall make all payments required by
1186	1186	23 rules of the Department by electronic funds transfer.
1187	1187	24 Before August 1 of each year beginning in 1993, the
1188	1188	25 Department shall notify all taxpayers required to make
1189	1189	26 payments by electronic funds transfer. All taxpayers required
1190	1190
1191	1191
1192	1192
1193	1193
1194	1194
1195	1195	HB0058 - 32 - LRB104 03453 HLH 15152 b
1196	1196
1197	1197
1198	1198	HB0058- 33 -LRB104 03453 HLH 15152 b HB0058 - 33 - LRB104 03453 HLH 15152 b
1199	1199	HB0058 - 33 - LRB104 03453 HLH 15152 b
1200	1200	1 to make payments by electronic funds transfer shall make those
1201	1201	2 payments for a minimum of one year beginning on October 1.
1202	1202	3 Any taxpayer not required to make payments by electronic
1203	1203	4 funds transfer may make payments by electronic funds transfer
1204	1204	5 with the permission of the Department.
1205	1205	6 All taxpayers required to make payment by electronic funds
1206	1206	7 transfer and any taxpayers authorized to voluntarily make
1207	1207	8 payments by electronic funds transfer shall make those
1208	1208	9 payments in the manner authorized by the Department.
1209	1209	10 The Department shall adopt such rules as are necessary to
1210	1210	11 effectuate a program of electronic funds transfer and the
1211	1211	12 requirements of this Section.
1212	1212	13 Before October 1, 2000, if the taxpayer's average monthly
1213	1213	14 tax liability to the Department under this Act, the Retailers'
1214	1214	15 Occupation Tax Act, the Service Occupation Tax Act, the
1215	1215	16 Service Use Tax Act was $10,000 or more during the preceding 4
1216	1216	17 complete calendar quarters, he shall file a return with the
1217	1217	18 Department each month by the 20th day of the month next
1218	1218	19 following the month during which such tax liability is
1219	1219	20 incurred and shall make payments to the Department on or
1220	1220	21 before the 7th, 15th, 22nd and last day of the month during
1221	1221	22 which such liability is incurred. On and after October 1,
1222	1222	23 2000, if the taxpayer's average monthly tax liability to the
1223	1223	24 Department under this Act, the Retailers' Occupation Tax Act,
1224	1224	25 the Service Occupation Tax Act, and the Service Use Tax Act was
1225	1225	26 $20,000 or more during the preceding 4 complete calendar
1226	1226
1227	1227
1228	1228
1229	1229
1230	1230
1231	1231	HB0058 - 33 - LRB104 03453 HLH 15152 b
1232	1232
1233	1233
1234	1234	HB0058- 34 -LRB104 03453 HLH 15152 b HB0058 - 34 - LRB104 03453 HLH 15152 b
1235	1235	HB0058 - 34 - LRB104 03453 HLH 15152 b
1236	1236	1 quarters, he shall file a return with the Department each
1237	1237	2 month by the 20th day of the month next following the month
1238	1238	3 during which such tax liability is incurred and shall make
1239	1239	4 payment to the Department on or before the 7th, 15th, 22nd and
1240	1240	5 last day of the month during which such liability is incurred.
1241	1241	6 If the month during which such tax liability is incurred began
1242	1242	7 prior to January 1, 1985, each payment shall be in an amount
1243	1243	8 equal to 1/4 of the taxpayer's actual liability for the month
1244	1244	9 or an amount set by the Department not to exceed 1/4 of the
1245	1245	10 average monthly liability of the taxpayer to the Department
1246	1246	11 for the preceding 4 complete calendar quarters (excluding the
1247	1247	12 month of highest liability and the month of lowest liability
1248	1248	13 in such 4 quarter period). If the month during which such tax
1249	1249	14 liability is incurred begins on or after January 1, 1985, and
1250	1250	15 prior to January 1, 1987, each payment shall be in an amount
1251	1251	16 equal to 22.5% of the taxpayer's actual liability for the
1252	1252	17 month or 27.5% of the taxpayer's liability for the same
1253	1253	18 calendar month of the preceding year. If the month during
1254	1254	19 which such tax liability is incurred begins on or after
1255	1255	20 January 1, 1987, and prior to January 1, 1988, each payment
1256	1256	21 shall be in an amount equal to 22.5% of the taxpayer's actual
1257	1257	22 liability for the month or 26.25% of the taxpayer's liability
1258	1258	23 for the same calendar month of the preceding year. If the month
1259	1259	24 during which such tax liability is incurred begins on or after
1260	1260	25 January 1, 1988, and prior to January 1, 1989, or begins on or
1261	1261	26 after January 1, 1996, each payment shall be in an amount equal
1262	1262
1263	1263
1264	1264
1265	1265
1266	1266
1267	1267	HB0058 - 34 - LRB104 03453 HLH 15152 b
1268	1268
1269	1269
1270	1270	HB0058- 35 -LRB104 03453 HLH 15152 b HB0058 - 35 - LRB104 03453 HLH 15152 b
1271	1271	HB0058 - 35 - LRB104 03453 HLH 15152 b
1272	1272	1 to 22.5% of the taxpayer's actual liability for the month or
1273	1273	2 25% of the taxpayer's liability for the same calendar month of
1274	1274	3 the preceding year. If the month during which such tax
1275	1275	4 liability is incurred begins on or after January 1, 1989, and
1276	1276	5 prior to January 1, 1996, each payment shall be in an amount
1277	1277	6 equal to 22.5% of the taxpayer's actual liability for the
1278	1278	7 month or 25% of the taxpayer's liability for the same calendar
1279	1279	8 month of the preceding year or 100% of the taxpayer's actual
1280	1280	9 liability for the quarter monthly reporting period. The amount
1281	1281	10 of such quarter monthly payments shall be credited against the
1282	1282	11 final tax liability of the taxpayer's return for that month.
1283	1283	12 Before October 1, 2000, once applicable, the requirement of
1284	1284	13 the making of quarter monthly payments to the Department shall
1285	1285	14 continue until such taxpayer's average monthly liability to
1286	1286	15 the Department during the preceding 4 complete calendar
1287	1287	16 quarters (excluding the month of highest liability and the
1288	1288	17 month of lowest liability) is less than $9,000, or until such
1289	1289	18 taxpayer's average monthly liability to the Department as
1290	1290	19 computed for each calendar quarter of the 4 preceding complete
1291	1291	20 calendar quarter period is less than $10,000. However, if a
1292	1292	21 taxpayer can show the Department that a substantial change in
1293	1293	22 the taxpayer's business has occurred which causes the taxpayer
1294	1294	23 to anticipate that his average monthly tax liability for the
1295	1295	24 reasonably foreseeable future will fall below the $10,000
1296	1296	25 threshold stated above, then such taxpayer may petition the
1297	1297	26 Department for change in such taxpayer's reporting status. On
1298	1298
1299	1299
1300	1300
1301	1301
1302	1302
1303	1303	HB0058 - 35 - LRB104 03453 HLH 15152 b
1304	1304
1305	1305
1306	1306	HB0058- 36 -LRB104 03453 HLH 15152 b HB0058 - 36 - LRB104 03453 HLH 15152 b
1307	1307	HB0058 - 36 - LRB104 03453 HLH 15152 b
1308	1308	1 and after October 1, 2000, once applicable, the requirement of
1309	1309	2 the making of quarter monthly payments to the Department shall
1310	1310	3 continue until such taxpayer's average monthly liability to
1311	1311	4 the Department during the preceding 4 complete calendar
1312	1312	5 quarters (excluding the month of highest liability and the
1313	1313	6 month of lowest liability) is less than $19,000 or until such
1314	1314	7 taxpayer's average monthly liability to the Department as
1315	1315	8 computed for each calendar quarter of the 4 preceding complete
1316	1316	9 calendar quarter period is less than $20,000. However, if a
1317	1317	10 taxpayer can show the Department that a substantial change in
1318	1318	11 the taxpayer's business has occurred which causes the taxpayer
1319	1319	12 to anticipate that his average monthly tax liability for the
1320	1320	13 reasonably foreseeable future will fall below the $20,000
1321	1321	14 threshold stated above, then such taxpayer may petition the
1322	1322	15 Department for a change in such taxpayer's reporting status.
1323	1323	16 The Department shall change such taxpayer's reporting status
1324	1324	17 unless it finds that such change is seasonal in nature and not
1325	1325	18 likely to be long term. Quarter monthly payment status shall
1326	1326	19 be determined under this paragraph as if the rate reduction to
1327	1327	20 1.25% in Public Act 102-700 on sales tax holiday items had not
1328	1328	21 occurred. Quarter monthly payment status shall be determined
1329	1329	22 under this paragraph as if the rate reduction to 1.25% in this
1330	1330	23 amendatory Act of the 104th General Assembly on sales tax
1331	1331	24 holiday items had not occurred. For quarter monthly payments
1332	1332	25 due on or after July 1, 2023 and through June 30, 2024, "25% of
1333	1333	26 the taxpayer's liability for the same calendar month of the
1334	1334
1335	1335
1336	1336
1337	1337
1338	1338
1339	1339	HB0058 - 36 - LRB104 03453 HLH 15152 b
1340	1340
1341	1341
1342	1342	HB0058- 37 -LRB104 03453 HLH 15152 b HB0058 - 37 - LRB104 03453 HLH 15152 b
1343	1343	HB0058 - 37 - LRB104 03453 HLH 15152 b
1344	1344	1 preceding year" shall be determined as if the rate reduction
1345	1345	2 to 1.25% in Public Act 102-700 on sales tax holiday items had
1346	1346	3 not occurred. For quarter monthly payments due on or after
1347	1347	4 July 1, 2025 and through June 30, 2026, "25% of the taxpayer's
1348	1348	5 liability for the same calendar month of the preceding year"
1349	1349	6 shall be determined as if the rate reduction to 1.25% in this
1350	1350	7 amendatory Act of the 104th General Assembly on sales tax
1351	1351	8 holiday items had not occurred. Quarter monthly payment status
1352	1352	9 shall be determined under this paragraph as if the rate
1353	1353	10 reduction to 0% in Public Act 102-700 on food for human
1354	1354	11 consumption that is to be consumed off the premises where it is
1355	1355	12 sold (other than alcoholic beverages, food consisting of or
1356	1356	13 infused with adult use cannabis, soft drinks, and food that
1357	1357	14 has been prepared for immediate consumption) had not occurred.
1358	1358	15 For quarter monthly payments due under this paragraph on or
1359	1359	16 after July 1, 2023 and through June 30, 2024, "25% of the
1360	1360	17 taxpayer's liability for the same calendar month of the
1361	1361	18 preceding year" shall be determined as if the rate reduction
1362	1362	19 to 0% in Public Act 102-700 had not occurred. If any such
1363	1363	20 quarter monthly payment is not paid at the time or in the
1364	1364	21 amount required by this Section, then the taxpayer shall be
1365	1365	22 liable for penalties and interest on the difference between
1366	1366	23 the minimum amount due and the amount of such quarter monthly
1367	1367	24 payment actually and timely paid, except insofar as the
1368	1368	25 taxpayer has previously made payments for that month to the
1369	1369	26 Department in excess of the minimum payments previously due as
1370	1370
1371	1371
1372	1372
1373	1373
1374	1374
1375	1375	HB0058 - 37 - LRB104 03453 HLH 15152 b
1376	1376
1377	1377
1378	1378	HB0058- 38 -LRB104 03453 HLH 15152 b HB0058 - 38 - LRB104 03453 HLH 15152 b
1379	1379	HB0058 - 38 - LRB104 03453 HLH 15152 b
1380	1380	1 provided in this Section. The Department shall make reasonable
1381	1381	2 rules and regulations to govern the quarter monthly payment
1382	1382	3 amount and quarter monthly payment dates for taxpayers who
1383	1383	4 file on other than a calendar monthly basis.
1384	1384	5 If any such payment provided for in this Section exceeds
1385	1385	6 the taxpayer's liabilities under this Act, the Retailers'
1386	1386	7 Occupation Tax Act, the Service Occupation Tax Act and the
1387	1387	8 Service Use Tax Act, as shown by an original monthly return,
1388	1388	9 the Department shall issue to the taxpayer a credit memorandum
1389	1389	10 no later than 30 days after the date of payment, which
1390	1390	11 memorandum may be submitted by the taxpayer to the Department
1391	1391	12 in payment of tax liability subsequently to be remitted by the
1392	1392	13 taxpayer to the Department or be assigned by the taxpayer to a
1393	1393	14 similar taxpayer under this Act, the Retailers' Occupation Tax
1394	1394	15 Act, the Service Occupation Tax Act or the Service Use Tax Act,
1395	1395	16 in accordance with reasonable rules and regulations to be
1396	1396	17 prescribed by the Department, except that if such excess
1397	1397	18 payment is shown on an original monthly return and is made
1398	1398	19 after December 31, 1986, no credit memorandum shall be issued,
1399	1399	20 unless requested by the taxpayer. If no such request is made,
1400	1400	21 the taxpayer may credit such excess payment against tax
1401	1401	22 liability subsequently to be remitted by the taxpayer to the
1402	1402	23 Department under this Act, the Retailers' Occupation Tax Act,
1403	1403	24 the Service Occupation Tax Act or the Service Use Tax Act, in
1404	1404	25 accordance with reasonable rules and regulations prescribed by
1405	1405	26 the Department. If the Department subsequently determines that
1406	1406
1407	1407
1408	1408
1409	1409
1410	1410
1411	1411	HB0058 - 38 - LRB104 03453 HLH 15152 b
1412	1412
1413	1413
1414	1414	HB0058- 39 -LRB104 03453 HLH 15152 b HB0058 - 39 - LRB104 03453 HLH 15152 b
1415	1415	HB0058 - 39 - LRB104 03453 HLH 15152 b
1416	1416	1 all or any part of the credit taken was not actually due to the
1417	1417	2 taxpayer, the taxpayer's vendor's discount shall be reduced,
1418	1418	3 if necessary, to reflect the difference between the credit
1419	1419	4 taken and that actually due, and the taxpayer shall be liable
1420	1420	5 for penalties and interest on such difference.
1421	1421	6 If the retailer is otherwise required to file a monthly
1422	1422	7 return and if the retailer's average monthly tax liability to
1423	1423	8 the Department does not exceed $200, the Department may
1424	1424	9 authorize his returns to be filed on a quarter annual basis,
1425	1425	10 with the return for January, February, and March of a given
1426	1426	11 year being due by April 20 of such year; with the return for
1427	1427	12 April, May and June of a given year being due by July 20 of
1428	1428	13 such year; with the return for July, August and September of a
1429	1429	14 given year being due by October 20 of such year, and with the
1430	1430	15 return for October, November and December of a given year
1431	1431	16 being due by January 20 of the following year.
1432	1432	17 If the retailer is otherwise required to file a monthly or
1433	1433	18 quarterly return and if the retailer's average monthly tax
1434	1434	19 liability to the Department does not exceed $50, the
1435	1435	20 Department may authorize his returns to be filed on an annual
1436	1436	21 basis, with the return for a given year being due by January 20
1437	1437	22 of the following year.
1438	1438	23 Such quarter annual and annual returns, as to form and
1439	1439	24 substance, shall be subject to the same requirements as
1440	1440	25 monthly returns.
1441	1441	26 Notwithstanding any other provision in this Act concerning
1442	1442
1443	1443
1444	1444
1445	1445
1446	1446
1447	1447	HB0058 - 39 - LRB104 03453 HLH 15152 b
1448	1448
1449	1449
1450	1450	HB0058- 40 -LRB104 03453 HLH 15152 b HB0058 - 40 - LRB104 03453 HLH 15152 b
1451	1451	HB0058 - 40 - LRB104 03453 HLH 15152 b
1452	1452	1 the time within which a retailer may file his return, in the
1453	1453	2 case of any retailer who ceases to engage in a kind of business
1454	1454	3 which makes him responsible for filing returns under this Act,
1455	1455	4 such retailer shall file a final return under this Act with the
1456	1456	5 Department not more than one month after discontinuing such
1457	1457	6 business.
1458	1458	7 In addition, with respect to motor vehicles, watercraft,
1459	1459	8 aircraft, and trailers that are required to be registered with
1460	1460	9 an agency of this State, except as otherwise provided in this
1461	1461	10 Section, every retailer selling this kind of tangible personal
1462	1462	11 property shall file, with the Department, upon a form to be
1463	1463	12 prescribed and supplied by the Department, a separate return
1464	1464	13 for each such item of tangible personal property which the
1465	1465	14 retailer sells, except that if, in the same transaction, (i) a
1466	1466	15 retailer of aircraft, watercraft, motor vehicles or trailers
1467	1467	16 transfers more than one aircraft, watercraft, motor vehicle or
1468	1468	17 trailer to another aircraft, watercraft, motor vehicle or
1469	1469	18 trailer retailer for the purpose of resale or (ii) a retailer
1470	1470	19 of aircraft, watercraft, motor vehicles, or trailers transfers
1471	1471	20 more than one aircraft, watercraft, motor vehicle, or trailer
1472	1472	21 to a purchaser for use as a qualifying rolling stock as
1473	1473	22 provided in Section 3-55 of this Act, then that seller may
1474	1474	23 report the transfer of all the aircraft, watercraft, motor
1475	1475	24 vehicles or trailers involved in that transaction to the
1476	1476	25 Department on the same uniform invoice-transaction reporting
1477	1477	26 return form. For purposes of this Section, "watercraft" means
1478	1478
1479	1479
1480	1480
1481	1481
1482	1482
1483	1483	HB0058 - 40 - LRB104 03453 HLH 15152 b
1484	1484
1485	1485
1486	1486	HB0058- 41 -LRB104 03453 HLH 15152 b HB0058 - 41 - LRB104 03453 HLH 15152 b
1487	1487	HB0058 - 41 - LRB104 03453 HLH 15152 b
1488	1488	1 a Class 2, Class 3, or Class 4 watercraft as defined in Section
1489	1489	2 3-2 of the Boat Registration and Safety Act, a personal
1490	1490	3 watercraft, or any boat equipped with an inboard motor.
1491	1491	4 In addition, with respect to motor vehicles, watercraft,
1492	1492	5 aircraft, and trailers that are required to be registered with
1493	1493	6 an agency of this State, every person who is engaged in the
1494	1494	7 business of leasing or renting such items and who, in
1495	1495	8 connection with such business, sells any such item to a
1496	1496	9 retailer for the purpose of resale is, notwithstanding any
1497	1497	10 other provision of this Section to the contrary, authorized to
1498	1498	11 meet the return-filing requirement of this Act by reporting
1499	1499	12 the transfer of all the aircraft, watercraft, motor vehicles,
1500	1500	13 or trailers transferred for resale during a month to the
1501	1501	14 Department on the same uniform invoice-transaction reporting
1502	1502	15 return form on or before the 20th of the month following the
1503	1503	16 month in which the transfer takes place. Notwithstanding any
1504	1504	17 other provision of this Act to the contrary, all returns filed
1505	1505	18 under this paragraph must be filed by electronic means in the
1506	1506	19 manner and form as required by the Department.
1507	1507	20 The transaction reporting return in the case of motor
1508	1508	21 vehicles or trailers that are required to be registered with
1509	1509	22 an agency of this State, shall be the same document as the
1510	1510	23 Uniform Invoice referred to in Section 5-402 of the Illinois
1511	1511	24 Vehicle Code and must show the name and address of the seller;
1512	1512	25 the name and address of the purchaser; the amount of the
1513	1513	26 selling price including the amount allowed by the retailer for
1514	1514
1515	1515
1516	1516
1517	1517
1518	1518
1519	1519	HB0058 - 41 - LRB104 03453 HLH 15152 b
1520	1520
1521	1521
1522	1522	HB0058- 42 -LRB104 03453 HLH 15152 b HB0058 - 42 - LRB104 03453 HLH 15152 b
1523	1523	HB0058 - 42 - LRB104 03453 HLH 15152 b
1524	1524	1 traded-in property, if any; the amount allowed by the retailer
1525	1525	2 for the traded-in tangible personal property, if any, to the
1526	1526	3 extent to which Section 2 of this Act allows an exemption for
1527	1527	4 the value of traded-in property; the balance payable after
1528	1528	5 deducting such trade-in allowance from the total selling
1529	1529	6 price; the amount of tax due from the retailer with respect to
1530	1530	7 such transaction; the amount of tax collected from the
1531	1531	8 purchaser by the retailer on such transaction (or satisfactory
1532	1532	9 evidence that such tax is not due in that particular instance,
1533	1533	10 if that is claimed to be the fact); the place and date of the
1534	1534	11 sale; a sufficient identification of the property sold; such
1535	1535	12 other information as is required in Section 5-402 of the
1536	1536	13 Illinois Vehicle Code, and such other information as the
1537	1537	14 Department may reasonably require.
1538	1538	15 The transaction reporting return in the case of watercraft
1539	1539	16 and aircraft must show the name and address of the seller; the
1540	1540	17 name and address of the purchaser; the amount of the selling
1541	1541	18 price including the amount allowed by the retailer for
1542	1542	19 traded-in property, if any; the amount allowed by the retailer
1543	1543	20 for the traded-in tangible personal property, if any, to the
1544	1544	21 extent to which Section 2 of this Act allows an exemption for
1545	1545	22 the value of traded-in property; the balance payable after
1546	1546	23 deducting such trade-in allowance from the total selling
1547	1547	24 price; the amount of tax due from the retailer with respect to
1548	1548	25 such transaction; the amount of tax collected from the
1549	1549	26 purchaser by the retailer on such transaction (or satisfactory
1550	1550
1551	1551
1552	1552
1553	1553
1554	1554
1555	1555	HB0058 - 42 - LRB104 03453 HLH 15152 b
1556	1556
1557	1557
1558	1558	HB0058- 43 -LRB104 03453 HLH 15152 b HB0058 - 43 - LRB104 03453 HLH 15152 b
1559	1559	HB0058 - 43 - LRB104 03453 HLH 15152 b
1560	1560	1 evidence that such tax is not due in that particular instance,
1561	1561	2 if that is claimed to be the fact); the place and date of the
1562	1562	3 sale, a sufficient identification of the property sold, and
1563	1563	4 such other information as the Department may reasonably
1564	1564	5 require.
1565	1565	6 Such transaction reporting return shall be filed not later
1566	1566	7 than 20 days after the date of delivery of the item that is
1567	1567	8 being sold, but may be filed by the retailer at any time sooner
1568	1568	9 than that if he chooses to do so. The transaction reporting
1569	1569	10 return and tax remittance or proof of exemption from the tax
1570	1570	11 that is imposed by this Act may be transmitted to the
1571	1571	12 Department by way of the State agency with which, or State
1572	1572	13 officer with whom, the tangible personal property must be
1573	1573	14 titled or registered (if titling or registration is required)
1574	1574	15 if the Department and such agency or State officer determine
1575	1575	16 that this procedure will expedite the processing of
1576	1576	17 applications for title or registration.
1577	1577	18 With each such transaction reporting return, the retailer
1578	1578	19 shall remit the proper amount of tax due (or shall submit
1579	1579	20 satisfactory evidence that the sale is not taxable if that is
1580	1580	21 the case), to the Department or its agents, whereupon the
1581	1581	22 Department shall issue, in the purchaser's name, a tax receipt
1582	1582	23 (or a certificate of exemption if the Department is satisfied
1583	1583	24 that the particular sale is tax exempt) which such purchaser
1584	1584	25 may submit to the agency with which, or State officer with
1585	1585	26 whom, he must title or register the tangible personal property
1586	1586
1587	1587
1588	1588
1589	1589
1590	1590
1591	1591	HB0058 - 43 - LRB104 03453 HLH 15152 b
1592	1592
1593	1593
1594	1594	HB0058- 44 -LRB104 03453 HLH 15152 b HB0058 - 44 - LRB104 03453 HLH 15152 b
1595	1595	HB0058 - 44 - LRB104 03453 HLH 15152 b
1596	1596	1 that is involved (if titling or registration is required) in
1597	1597	2 support of such purchaser's application for an Illinois
1598	1598	3 certificate or other evidence of title or registration to such
1599	1599	4 tangible personal property.
1600	1600	5 No retailer's failure or refusal to remit tax under this
1601	1601	6 Act precludes a user, who has paid the proper tax to the
1602	1602	7 retailer, from obtaining his certificate of title or other
1603	1603	8 evidence of title or registration (if titling or registration
1604	1604	9 is required) upon satisfying the Department that such user has
1605	1605	10 paid the proper tax (if tax is due) to the retailer. The
1606	1606	11 Department shall adopt appropriate rules to carry out the
1607	1607	12 mandate of this paragraph.
1608	1608	13 If the user who would otherwise pay tax to the retailer
1609	1609	14 wants the transaction reporting return filed and the payment
1610	1610	15 of tax or proof of exemption made to the Department before the
1611	1611	16 retailer is willing to take these actions and such user has not
1612	1612	17 paid the tax to the retailer, such user may certify to the fact
1613	1613	18 of such delay by the retailer, and may (upon the Department
1614	1614	19 being satisfied of the truth of such certification) transmit
1615	1615	20 the information required by the transaction reporting return
1616	1616	21 and the remittance for tax or proof of exemption directly to
1617	1617	22 the Department and obtain his tax receipt or exemption
1618	1618	23 determination, in which event the transaction reporting return
1619	1619	24 and tax remittance (if a tax payment was required) shall be
1620	1620	25 credited by the Department to the proper retailer's account
1621	1621	26 with the Department, but without the vendor's discount
1622	1622
1623	1623
1624	1624
1625	1625
1626	1626
1627	1627	HB0058 - 44 - LRB104 03453 HLH 15152 b
1628	1628
1629	1629
1630	1630	HB0058- 45 -LRB104 03453 HLH 15152 b HB0058 - 45 - LRB104 03453 HLH 15152 b
1631	1631	HB0058 - 45 - LRB104 03453 HLH 15152 b
1632	1632	1 provided for in this Section being allowed. When the user pays
1633	1633	2 the tax directly to the Department, he shall pay the tax in the
1634	1634	3 same amount and in the same form in which it would be remitted
1635	1635	4 if the tax had been remitted to the Department by the retailer.
1636	1636	5 Where a retailer collects the tax with respect to the
1637	1637	6 selling price of tangible personal property which he sells and
1638	1638	7 the purchaser thereafter returns such tangible personal
1639	1639	8 property and the retailer refunds the selling price thereof to
1640	1640	9 the purchaser, such retailer shall also refund, to the
1641	1641	10 purchaser, the tax so collected from the purchaser. When
1642	1642	11 filing his return for the period in which he refunds such tax
1643	1643	12 to the purchaser, the retailer may deduct the amount of the tax
1644	1644	13 so refunded by him to the purchaser from any other use tax
1645	1645	14 which such retailer may be required to pay or remit to the
1646	1646	15 Department, as shown by such return, if the amount of the tax
1647	1647	16 to be deducted was previously remitted to the Department by
1648	1648	17 such retailer. If the retailer has not previously remitted the
1649	1649	18 amount of such tax to the Department, he is entitled to no
1650	1650	19 deduction under this Act upon refunding such tax to the
1651	1651	20 purchaser.
1652	1652	21 Any retailer filing a return under this Section shall also
1653	1653	22 include (for the purpose of paying tax thereon) the total tax
1654	1654	23 covered by such return upon the selling price of tangible
1655	1655	24 personal property purchased by him at retail from a retailer,
1656	1656	25 but as to which the tax imposed by this Act was not collected
1657	1657	26 from the retailer filing such return, and such retailer shall
1658	1658
1659	1659
1660	1660
1661	1661
1662	1662
1663	1663	HB0058 - 45 - LRB104 03453 HLH 15152 b
1664	1664
1665	1665
1666	1666	HB0058- 46 -LRB104 03453 HLH 15152 b HB0058 - 46 - LRB104 03453 HLH 15152 b
1667	1667	HB0058 - 46 - LRB104 03453 HLH 15152 b
1668	1668	1 remit the amount of such tax to the Department when filing such
1669	1669	2 return.
1670	1670	3 If experience indicates such action to be practicable, the
1671	1671	4 Department may prescribe and furnish a combination or joint
1672	1672	5 return which will enable retailers, who are required to file
1673	1673	6 returns hereunder and also under the Retailers' Occupation Tax
1674	1674	7 Act, to furnish all the return information required by both
1675	1675	8 Acts on the one form.
1676	1676	9 Where the retailer has more than one business registered
1677	1677	10 with the Department under separate registration under this
1678	1678	11 Act, such retailer may not file each return that is due as a
1679	1679	12 single return covering all such registered businesses, but
1680	1680	13 shall file separate returns for each such registered business.
1681	1681	14 Beginning January 1, 1990, each month the Department shall
1682	1682	15 pay into the State and Local Sales Tax Reform Fund, a special
1683	1683	16 fund in the State Treasury which is hereby created, the net
1684	1684	17 revenue realized for the preceding month from the 1% tax
1685	1685	18 imposed under this Act.
1686	1686	19 Beginning January 1, 1990, each month the Department shall
1687	1687	20 pay into the County and Mass Transit District Fund 4% of the
1688	1688	21 net revenue realized for the preceding month from the 6.25%
1689	1689	22 general rate on the selling price of tangible personal
1690	1690	23 property which is purchased outside Illinois at retail from a
1691	1691	24 retailer and which is titled or registered by an agency of this
1692	1692	25 State's government.
1693	1693	26 Beginning January 1, 1990, each month the Department shall
1694	1694
1695	1695
1696	1696
1697	1697
1698	1698
1699	1699	HB0058 - 46 - LRB104 03453 HLH 15152 b
1700	1700
1701	1701
1702	1702	HB0058- 47 -LRB104 03453 HLH 15152 b HB0058 - 47 - LRB104 03453 HLH 15152 b
1703	1703	HB0058 - 47 - LRB104 03453 HLH 15152 b
1704	1704	1 pay into the State and Local Sales Tax Reform Fund, a special
1705	1705	2 fund in the State Treasury, 20% of the net revenue realized for
1706	1706	3 the preceding month from the 6.25% general rate on the selling
1707	1707	4 price of tangible personal property, other than (i) tangible
1708	1708	5 personal property which is purchased outside Illinois at
1709	1709	6 retail from a retailer and which is titled or registered by an
1710	1710	7 agency of this State's government and (ii) aviation fuel sold
1711	1711	8 on or after December 1, 2019. This exception for aviation fuel
1712	1712	9 only applies for so long as the revenue use requirements of 49
1713	1713	10 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
1714	1714	11 For aviation fuel sold on or after December 1, 2019, each
1715	1715	12 month the Department shall pay into the State Aviation Program
1716	1716	13 Fund 20% of the net revenue realized for the preceding month
1717	1717	14 from the 6.25% general rate on the selling price of aviation
1718	1718	15 fuel, less an amount estimated by the Department to be
1719	1719	16 required for refunds of the 20% portion of the tax on aviation
1720	1720	17 fuel under this Act, which amount shall be deposited into the
1721	1721	18 Aviation Fuel Sales Tax Refund Fund. The Department shall only
1722	1722	19 pay moneys into the State Aviation Program Fund and the
1723	1723	20 Aviation Fuels Sales Tax Refund Fund under this Act for so long
1724	1724	21 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
1725	1725	22 U.S.C. 47133 are binding on the State.
1726	1726	23 Beginning August 1, 2000, each month the Department shall
1727	1727	24 pay into the State and Local Sales Tax Reform Fund 100% of the
1728	1728	25 net revenue realized for the preceding month from the 1.25%
1729	1729	26 rate on the selling price of motor fuel and gasohol. If, in any
1730	1730
1731	1731
1732	1732
1733	1733
1734	1734
1735	1735	HB0058 - 47 - LRB104 03453 HLH 15152 b
1736	1736
1737	1737
1738	1738	HB0058- 48 -LRB104 03453 HLH 15152 b HB0058 - 48 - LRB104 03453 HLH 15152 b
1739	1739	HB0058 - 48 - LRB104 03453 HLH 15152 b
1740	1740	1 month, the tax on sales tax holiday items, as defined in
1741	1741	2 Section 3-6, is imposed at the rate of 1.25%, then the
1742	1742	3 Department shall pay 100% of the net revenue realized for that
1743	1743	4 month from the 1.25% rate on the selling price of sales tax
1744	1744	5 holiday items into the State and Local Sales Tax Reform Fund.
1745	1745	6 Beginning January 1, 1990, each month the Department shall
1746	1746	7 pay into the Local Government Tax Fund 16% of the net revenue
1747	1747	8 realized for the preceding month from the 6.25% general rate
1748	1748	9 on the selling price of tangible personal property which is
1749	1749	10 purchased outside Illinois at retail from a retailer and which
1750	1750	11 is titled or registered by an agency of this State's
1751	1751	12 government.
1752	1752	13 Beginning October 1, 2009, each month the Department shall
1753	1753	14 pay into the Capital Projects Fund an amount that is equal to
1754	1754	15 an amount estimated by the Department to represent 80% of the
1755	1755	16 net revenue realized for the preceding month from the sale of
1756	1756	17 candy, grooming and hygiene products, and soft drinks that had
1757	1757	18 been taxed at a rate of 1% prior to September 1, 2009 but that
1758	1758	19 are now taxed at 6.25%.
1759	1759	20 Beginning July 1, 2011, each month the Department shall
1760	1760	21 pay into the Clean Air Act Permit Fund 80% of the net revenue
1761	1761	22 realized for the preceding month from the 6.25% general rate
1762	1762	23 on the selling price of sorbents used in Illinois in the
1763	1763	24 process of sorbent injection as used to comply with the
1764	1764	25 Environmental Protection Act or the federal Clean Air Act, but
1765	1765	26 the total payment into the Clean Air Act Permit Fund under this
1766	1766
1767	1767
1768	1768
1769	1769
1770	1770
1771	1771	HB0058 - 48 - LRB104 03453 HLH 15152 b
1772	1772
1773	1773
1774	1774	HB0058- 49 -LRB104 03453 HLH 15152 b HB0058 - 49 - LRB104 03453 HLH 15152 b
1775	1775	HB0058 - 49 - LRB104 03453 HLH 15152 b
1776	1776	1 Act and the Retailers' Occupation Tax Act shall not exceed
1777	1777	2 $2,000,000 in any fiscal year.
1778	1778	3 Beginning July 1, 2013, each month the Department shall
1779	1779	4 pay into the Underground Storage Tank Fund from the proceeds
1780	1780	5 collected under this Act, the Service Use Tax Act, the Service
1781	1781	6 Occupation Tax Act, and the Retailers' Occupation Tax Act an
1782	1782	7 amount equal to the average monthly deficit in the Underground
1783	1783	8 Storage Tank Fund during the prior year, as certified annually
1784	1784	9 by the Illinois Environmental Protection Agency, but the total
1785	1785	10 payment into the Underground Storage Tank Fund under this Act,
1786	1786	11 the Service Use Tax Act, the Service Occupation Tax Act, and
1787	1787	12 the Retailers' Occupation Tax Act shall not exceed $18,000,000
1788	1788	13 in any State fiscal year. As used in this paragraph, the
1789	1789	14 "average monthly deficit" shall be equal to the difference
1790	1790	15 between the average monthly claims for payment by the fund and
1791	1791	16 the average monthly revenues deposited into the fund,
1792	1792	17 excluding payments made pursuant to this paragraph.
1793	1793	18 Beginning July 1, 2015, of the remainder of the moneys
1794	1794	19 received by the Department under this Act, the Service Use Tax
1795	1795	20 Act, the Service Occupation Tax Act, and the Retailers'
1796	1796	21 Occupation Tax Act, each month the Department shall deposit
1797	1797	22 $500,000 into the State Crime Laboratory Fund.
1798	1798	23 Of the remainder of the moneys received by the Department
1799	1799	24 pursuant to this Act, (a) 1.75% thereof shall be paid into the
1800	1800	25 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
1801	1801	26 and after July 1, 1989, 3.8% thereof shall be paid into the
1802	1802
1803	1803
1804	1804
1805	1805
1806	1806
1807	1807	HB0058 - 49 - LRB104 03453 HLH 15152 b
1808	1808
1809	1809
1810	1810	HB0058- 50 -LRB104 03453 HLH 15152 b HB0058 - 50 - LRB104 03453 HLH 15152 b
1811	1811	HB0058 - 50 - LRB104 03453 HLH 15152 b
1812	1812	1 Build Illinois Fund; provided, however, that if in any fiscal
1813	1813	2 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
1814	1814	3 may be, of the moneys received by the Department and required
1815	1815	4 to be paid into the Build Illinois Fund pursuant to Section 3
1816	1816	5 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
1817	1817	6 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
1818	1818	7 Service Occupation Tax Act, such Acts being hereinafter called
1819	1819	8 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
1820	1820	9 may be, of moneys being hereinafter called the "Tax Act
1821	1821	10 Amount", and (2) the amount transferred to the Build Illinois
1822	1822	11 Fund from the State and Local Sales Tax Reform Fund shall be
1823	1823	12 less than the Annual Specified Amount (as defined in Section 3
1824	1824	13 of the Retailers' Occupation Tax Act), an amount equal to the
1825	1825	14 difference shall be immediately paid into the Build Illinois
1826	1826	15 Fund from other moneys received by the Department pursuant to
1827	1827	16 the Tax Acts; and further provided, that if on the last
1828	1828	17 business day of any month the sum of (1) the Tax Act Amount
1829	1829	18 required to be deposited into the Build Illinois Bond Account
1830	1830	19 in the Build Illinois Fund during such month and (2) the amount
1831	1831	20 transferred during such month to the Build Illinois Fund from
1832	1832	21 the State and Local Sales Tax Reform Fund shall have been less
1833	1833	22 than 1/12 of the Annual Specified Amount, an amount equal to
1834	1834	23 the difference shall be immediately paid into the Build
1835	1835	24 Illinois Fund from other moneys received by the Department
1836	1836	25 pursuant to the Tax Acts; and, further provided, that in no
1837	1837	26 event shall the payments required under the preceding proviso
1838	1838
1839	1839
1840	1840
1841	1841
1842	1842
1843	1843	HB0058 - 50 - LRB104 03453 HLH 15152 b
1844	1844
1845	1845
1846	1846	HB0058- 51 -LRB104 03453 HLH 15152 b HB0058 - 51 - LRB104 03453 HLH 15152 b
1847	1847	HB0058 - 51 - LRB104 03453 HLH 15152 b
1848	1848	1 result in aggregate payments into the Build Illinois Fund
1849	1849	2 pursuant to this clause (b) for any fiscal year in excess of
1850	1850	3 the greater of (i) the Tax Act Amount or (ii) the Annual
1851	1851	4 Specified Amount for such fiscal year; and, further provided,
1852	1852	5 that the amounts payable into the Build Illinois Fund under
1853	1853	6 this clause (b) shall be payable only until such time as the
1854	1854	7 aggregate amount on deposit under each trust indenture
1855	1855	8 securing Bonds issued and outstanding pursuant to the Build
1856	1856	9 Illinois Bond Act is sufficient, taking into account any
1857	1857	10 future investment income, to fully provide, in accordance with
1858	1858	11 such indenture, for the defeasance of or the payment of the
1859	1859	12 principal of, premium, if any, and interest on the Bonds
1860	1860	13 secured by such indenture and on any Bonds expected to be
1861	1861	14 issued thereafter and all fees and costs payable with respect
1862	1862	15 thereto, all as certified by the Director of the Bureau of the
1863	1863	16 Budget (now Governor's Office of Management and Budget). If on
1864	1864	17 the last business day of any month in which Bonds are
1865	1865	18 outstanding pursuant to the Build Illinois Bond Act, the
1866	1866	19 aggregate of the moneys deposited in the Build Illinois Bond
1867	1867	20 Account in the Build Illinois Fund in such month shall be less
1868	1868	21 than the amount required to be transferred in such month from
1869	1869	22 the Build Illinois Bond Account to the Build Illinois Bond
1870	1870	23 Retirement and Interest Fund pursuant to Section 13 of the
1871	1871	24 Build Illinois Bond Act, an amount equal to such deficiency
1872	1872	25 shall be immediately paid from other moneys received by the
1873	1873	26 Department pursuant to the Tax Acts to the Build Illinois
1874	1874
1875	1875
1876	1876
1877	1877
1878	1878
1879	1879	HB0058 - 51 - LRB104 03453 HLH 15152 b
1880	1880
1881	1881
1882	1882	HB0058- 52 -LRB104 03453 HLH 15152 b HB0058 - 52 - LRB104 03453 HLH 15152 b
1883	1883	HB0058 - 52 - LRB104 03453 HLH 15152 b
1884	1884	1 Fund; provided, however, that any amounts paid to the Build
1885	1885	2 Illinois Fund in any fiscal year pursuant to this sentence
1886	1886	3 shall be deemed to constitute payments pursuant to clause (b)
1887	1887	4 of the preceding sentence and shall reduce the amount
1888	1888	5 otherwise payable for such fiscal year pursuant to clause (b)
1889	1889	6 of the preceding sentence. The moneys received by the
1890	1890	7 Department pursuant to this Act and required to be deposited
1891	1891	8 into the Build Illinois Fund are subject to the pledge, claim
1892	1892	9 and charge set forth in Section 12 of the Build Illinois Bond
1893	1893	10 Act.
1894	1894	11 Subject to payment of amounts into the Build Illinois Fund
1895	1895	12 as provided in the preceding paragraph or in any amendment
1896	1896	13 thereto hereafter enacted, the following specified monthly
1897	1897	14 installment of the amount requested in the certificate of the
1898	1898	15 Chairman of the Metropolitan Pier and Exposition Authority
1899	1899	16 provided under Section 8.25f of the State Finance Act, but not
1900	1900	17 in excess of the sums designated as "Total Deposit", shall be
1901	1901	18 deposited in the aggregate from collections under Section 9 of
1902	1902	19 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
1903	1903	20 9 of the Service Occupation Tax Act, and Section 3 of the
1904	1904	21 Retailers' Occupation Tax Act into the McCormick Place
1905	1905	22 Expansion Project Fund in the specified fiscal years.
1906	1906	23Fiscal YearTotal Deposit241993 $0251994 53,000,000261995 58,000,000 23 Fiscal Year Total Deposit 24 1993 $0 25 1994 53,000,000 26 1995 58,000,000
1907	1907	23 Fiscal Year Total Deposit
1908	1908	24 1993 $0
1909	1909	25 1994 53,000,000
1910	1910	26 1995 58,000,000
1911	1911
1912	1912
1913	1913
1914	1914
1915	1915
1916	1916	HB0058 - 52 - LRB104 03453 HLH 15152 b
1917	1917
1918	1918
1919	1919	23 Fiscal Year Total Deposit
1920	1920	24 1993 $0
1921	1921	25 1994 53,000,000
1922	1922	26 1995 58,000,000
1923	1923
1924	1924
1925	1925	HB0058- 53 -LRB104 03453 HLH 15152 b HB0058 - 53 - LRB104 03453 HLH 15152 b
1926	1926	HB0058 - 53 - LRB104 03453 HLH 15152 b
1927	1927	11996 61,000,00021997 64,000,00031998 68,000,00041999 71,000,00052000 75,000,00062001 80,000,00072002 93,000,00082003 99,000,00092004103,000,000102005108,000,000112006113,000,000122007119,000,000132008126,000,000142009132,000,000152010139,000,000162011146,000,000172012153,000,000182013161,000,000192014170,000,000202015179,000,000212016189,000,000222017199,000,000232018210,000,000242019221,000,000252020233,000,000262021300,000,000 1 1996 61,000,000 2 1997 64,000,000 3 1998 68,000,000 4 1999 71,000,000 5 2000 75,000,000 6 2001 80,000,000 7 2002 93,000,000 8 2003 99,000,000 9 2004 103,000,000 10 2005 108,000,000 11 2006 113,000,000 12 2007 119,000,000 13 2008 126,000,000 14 2009 132,000,000 15 2010 139,000,000 16 2011 146,000,000 17 2012 153,000,000 18 2013 161,000,000 19 2014 170,000,000 20 2015 179,000,000 21 2016 189,000,000 22 2017 199,000,000 23 2018 210,000,000 24 2019 221,000,000 25 2020 233,000,000 26 2021 300,000,000
1928	1928	1 1996 61,000,000
1929	1929	2 1997 64,000,000
1930	1930	3 1998 68,000,000
1931	1931	4 1999 71,000,000
1932	1932	5 2000 75,000,000
1933	1933	6 2001 80,000,000
1934	1934	7 2002 93,000,000
1935	1935	8 2003 99,000,000
1936	1936	9 2004 103,000,000
1937	1937	10 2005 108,000,000
1938	1938	11 2006 113,000,000
1939	1939	12 2007 119,000,000
1940	1940	13 2008 126,000,000
1941	1941	14 2009 132,000,000
1942	1942	15 2010 139,000,000
1943	1943	16 2011 146,000,000
1944	1944	17 2012 153,000,000
1945	1945	18 2013 161,000,000
1946	1946	19 2014 170,000,000
1947	1947	20 2015 179,000,000
1948	1948	21 2016 189,000,000
1949	1949	22 2017 199,000,000
1950	1950	23 2018 210,000,000
1951	1951	24 2019 221,000,000
1952	1952	25 2020 233,000,000
1953	1953	26 2021 300,000,000
1954	1954
1955	1955
1956	1956
1957	1957
1958	1958
1959	1959	HB0058 - 53 - LRB104 03453 HLH 15152 b
1960	1960
1961	1961	1 1996 61,000,000
1962	1962	2 1997 64,000,000
1963	1963	3 1998 68,000,000
1964	1964	4 1999 71,000,000
1965	1965	5 2000 75,000,000
1966	1966	6 2001 80,000,000
1967	1967	7 2002 93,000,000
1968	1968	8 2003 99,000,000
1969	1969	9 2004 103,000,000
1970	1970	10 2005 108,000,000
1971	1971	11 2006 113,000,000
1972	1972	12 2007 119,000,000
1973	1973	13 2008 126,000,000
1974	1974	14 2009 132,000,000
1975	1975	15 2010 139,000,000
1976	1976	16 2011 146,000,000
1977	1977	17 2012 153,000,000
1978	1978	18 2013 161,000,000
1979	1979	19 2014 170,000,000
1980	1980	20 2015 179,000,000
1981	1981	21 2016 189,000,000
1982	1982	22 2017 199,000,000
1983	1983	23 2018 210,000,000
1984	1984	24 2019 221,000,000
1985	1985	25 2020 233,000,000
1986	1986	26 2021 300,000,000
1987	1987
1988	1988
1989	1989	HB0058- 54 -LRB104 03453 HLH 15152 b HB0058 - 54 - LRB104 03453 HLH 15152 b
1990	1990	HB0058 - 54 - LRB104 03453 HLH 15152 b
1991	1991	12022300,000,00022023300,000,00032024 300,000,00042025 300,000,00052026 300,000,00062027 375,000,00072028 375,000,00082029 375,000,00092030 375,000,000102031 375,000,000112032 375,000,000122033 375,000,000 132034375,000,000142035375,000,000152036450,000,00016and 17each fiscal year 18thereafter that bonds 19are outstanding under 20Section 13.2 of the 21Metropolitan Pier and 22Exposition Authority Act, 23but not after fiscal year 2060. 1 2022 300,000,000 2 2023 300,000,000 3 2024 300,000,000 4 2025 300,000,000 5 2026 300,000,000 6 2027 375,000,000 7 2028 375,000,000 8 2029 375,000,000 9 2030 375,000,000 10 2031 375,000,000 11 2032 375,000,000 12 2033 375,000,000 13 2034 375,000,000 14 2035 375,000,000 15 2036 450,000,000 16 and 17 each fiscal year 18 thereafter that bonds 19 are outstanding under 20 Section 13.2 of the 21 Metropolitan Pier and 22 Exposition Authority Act, 23 but not after fiscal year 2060.
1992	1992	1 2022 300,000,000
1993	1993	2 2023 300,000,000
1994	1994	3 2024 300,000,000
1995	1995	4 2025 300,000,000
1996	1996	5 2026 300,000,000
1997	1997	6 2027 375,000,000
1998	1998	7 2028 375,000,000
1999	1999	8 2029 375,000,000
2000	2000	9 2030 375,000,000
2001	2001	10 2031 375,000,000
2002	2002	11 2032 375,000,000
2003	2003	12 2033 375,000,000
2004	2004	13 2034 375,000,000
2005	2005	14 2035 375,000,000
2006	2006	15 2036 450,000,000
2007	2007	16 and
2008	2008	17 each fiscal year
2009	2009	18 thereafter that bonds
2010	2010	19 are outstanding under
2011	2011	20 Section 13.2 of the
2012	2012	21 Metropolitan Pier and
2013	2013	22 Exposition Authority Act,
2014	2014	23 but not after fiscal year 2060.
2015	2015	24 Beginning July 20, 1993 and in each month of each fiscal
2016	2016	25 year thereafter, one-eighth of the amount requested in the
2017	2017	26 certificate of the Chairman of the Metropolitan Pier and
2018	2018
2019	2019
2020	2020
2021	2021
2022	2022
2023	2023	HB0058 - 54 - LRB104 03453 HLH 15152 b
2024	2024
2025	2025	1 2022 300,000,000
2026	2026	2 2023 300,000,000
2027	2027	3 2024 300,000,000
2028	2028	4 2025 300,000,000
2029	2029	5 2026 300,000,000
2030	2030	6 2027 375,000,000
2031	2031	7 2028 375,000,000
2032	2032	8 2029 375,000,000
2033	2033	9 2030 375,000,000
2034	2034	10 2031 375,000,000
2035	2035	11 2032 375,000,000
2036	2036	12 2033 375,000,000
2037	2037	13 2034 375,000,000
2038	2038	14 2035 375,000,000
2039	2039	15 2036 450,000,000
2040	2040	16 and
2041	2041	17 each fiscal year
2042	2042	18 thereafter that bonds
2043	2043	19 are outstanding under
2044	2044	20 Section 13.2 of the
2045	2045	21 Metropolitan Pier and
2046	2046	22 Exposition Authority Act,
2047	2047	23 but not after fiscal year 2060.
2048	2048
2049	2049
2050	2050	HB0058- 55 -LRB104 03453 HLH 15152 b HB0058 - 55 - LRB104 03453 HLH 15152 b
2051	2051	HB0058 - 55 - LRB104 03453 HLH 15152 b
2052	2052	1 Exposition Authority for that fiscal year, less the amount
2053	2053	2 deposited into the McCormick Place Expansion Project Fund by
2054	2054	3 the State Treasurer in the respective month under subsection
2055	2055	4 (g) of Section 13 of the Metropolitan Pier and Exposition
2056	2056	5 Authority Act, plus cumulative deficiencies in the deposits
2057	2057	6 required under this Section for previous months and years,
2058	2058	7 shall be deposited into the McCormick Place Expansion Project
2059	2059	8 Fund, until the full amount requested for the fiscal year, but
2060	2060	9 not in excess of the amount specified above as "Total
2061	2061	10 Deposit", has been deposited.
2062	2062	11 Subject to payment of amounts into the Capital Projects
2063	2063	12 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
2064	2064	13 and the McCormick Place Expansion Project Fund pursuant to the
2065	2065	14 preceding paragraphs or in any amendments thereto hereafter
2066	2066	15 enacted, for aviation fuel sold on or after December 1, 2019,
2067	2067	16 the Department shall each month deposit into the Aviation Fuel
2068	2068	17 Sales Tax Refund Fund an amount estimated by the Department to
2069	2069	18 be required for refunds of the 80% portion of the tax on
2070	2070	19 aviation fuel under this Act. The Department shall only
2071	2071	20 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
2072	2072	21 under this paragraph for so long as the revenue use
2073	2073	22 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
2074	2074	23 binding on the State.
2075	2075	24 Subject to payment of amounts into the Build Illinois Fund
2076	2076	25 and the McCormick Place Expansion Project Fund pursuant to the
2077	2077	26 preceding paragraphs or in any amendments thereto hereafter
2078	2078
2079	2079
2080	2080
2081	2081
2082	2082
2083	2083	HB0058 - 55 - LRB104 03453 HLH 15152 b
2084	2084
2085	2085
2086	2086	HB0058- 56 -LRB104 03453 HLH 15152 b HB0058 - 56 - LRB104 03453 HLH 15152 b
2087	2087	HB0058 - 56 - LRB104 03453 HLH 15152 b
2088	2088	1 enacted, beginning July 1, 1993 and ending on September 30,
2089	2089	2 2013, the Department shall each month pay into the Illinois
2090	2090	3 Tax Increment Fund 0.27% of 80% of the net revenue realized for
2091	2091	4 the preceding month from the 6.25% general rate on the selling
2092	2092	5 price of tangible personal property.
2093	2093	6 Subject to payment of amounts into the Build Illinois
2094	2094	7 Fund, the McCormick Place Expansion Project Fund, the Illinois
2095	2095	8 Tax Increment Fund, and the Energy Infrastructure Fund
2096	2096	9 pursuant to the preceding paragraphs or in any amendments to
2097	2097	10 this Section hereafter enacted, beginning on the first day of
2098	2098	11 the first calendar month to occur on or after August 26, 2014
2099	2099	12 (the effective date of Public Act 98-1098), each month, from
2100	2100	13 the collections made under Section 9 of the Use Tax Act,
2101	2101	14 Section 9 of the Service Use Tax Act, Section 9 of the Service
2102	2102	15 Occupation Tax Act, and Section 3 of the Retailers' Occupation
2103	2103	16 Tax Act, the Department shall pay into the Tax Compliance and
2104	2104	17 Administration Fund, to be used, subject to appropriation, to
2105	2105	18 fund additional auditors and compliance personnel at the
2106	2106	19 Department of Revenue, an amount equal to 1/12 of 5% of 80% of
2107	2107	20 the cash receipts collected during the preceding fiscal year
2108	2108	21 by the Audit Bureau of the Department under the Use Tax Act,
2109	2109	22 the Service Use Tax Act, the Service Occupation Tax Act, the
2110	2110	23 Retailers' Occupation Tax Act, and associated local occupation
2111	2111	24 and use taxes administered by the Department.
2112	2112	25 Subject to payments of amounts into the Build Illinois
2113	2113	26 Fund, the McCormick Place Expansion Project Fund, the Illinois
2114	2114
2115	2115
2116	2116
2117	2117
2118	2118
2119	2119	HB0058 - 56 - LRB104 03453 HLH 15152 b
2120	2120
2121	2121
2122	2122	HB0058- 57 -LRB104 03453 HLH 15152 b HB0058 - 57 - LRB104 03453 HLH 15152 b
2123	2123	HB0058 - 57 - LRB104 03453 HLH 15152 b
2124	2124	1 Tax Increment Fund, and the Tax Compliance and Administration
2125	2125	2 Fund as provided in this Section, beginning on July 1, 2018 the
2126	2126	3 Department shall pay each month into the Downstate Public
2127	2127	4 Transportation Fund the moneys required to be so paid under
2128	2128	5 Section 2-3 of the Downstate Public Transportation Act.
2129	2129	6 Subject to successful execution and delivery of a
2130	2130	7 public-private agreement between the public agency and private
2131	2131	8 entity and completion of the civic build, beginning on July 1,
2132	2132	9 2023, of the remainder of the moneys received by the
2133	2133	10 Department under the Use Tax Act, the Service Use Tax Act, the
2134	2134	11 Service Occupation Tax Act, and this Act, the Department shall
2135	2135	12 deposit the following specified deposits in the aggregate from
2136	2136	13 collections under the Use Tax Act, the Service Use Tax Act, the
2137	2137	14 Service Occupation Tax Act, and the Retailers' Occupation Tax
2138	2138	15 Act, as required under Section 8.25g of the State Finance Act
2139	2139	16 for distribution consistent with the Public-Private
2140	2140	17 Partnership for Civic and Transit Infrastructure Project Act.
2141	2141	18 The moneys received by the Department pursuant to this Act and
2142	2142	19 required to be deposited into the Civic and Transit
2143	2143	20 Infrastructure Fund are subject to the pledge, claim, and
2144	2144	21 charge set forth in Section 25-55 of the Public-Private
2145	2145	22 Partnership for Civic and Transit Infrastructure Project Act.
2146	2146	23 As used in this paragraph, "civic build", "private entity",
2147	2147	24 "public-private agreement", and "public agency" have the
2148	2148	25 meanings provided in Section 25-10 of the Public-Private
2149	2149	26 Partnership for Civic and Transit Infrastructure Project Act.
2150	2150
2151	2151
2152	2152
2153	2153
2154	2154
2155	2155	HB0058 - 57 - LRB104 03453 HLH 15152 b
2156	2156
2157	2157
2158	2158	HB0058- 58 -LRB104 03453 HLH 15152 b HB0058 - 58 - LRB104 03453 HLH 15152 b
2159	2159	HB0058 - 58 - LRB104 03453 HLH 15152 b
2160	2160	1 Fiscal Year............................Total Deposit
2161	2161	2 2024....................................$200,000,000
2162	2162	3 2025....................................$206,000,000
2163	2163	4 2026....................................$212,200,000
2164	2164	5 2027....................................$218,500,000
2165	2165	6 2028....................................$225,100,000
2166	2166	7 2029....................................$288,700,000
2167	2167	8 2030....................................$298,900,000
2168	2168	9 2031....................................$309,300,000
2169	2169	10 2032....................................$320,100,000
2170	2170	11 2033....................................$331,200,000
2171	2171	12 2034....................................$341,200,000
2172	2172	13 2035....................................$351,400,000
2173	2173	14 2036....................................$361,900,000
2174	2174	15 2037....................................$372,800,000
2175	2175	16 2038....................................$384,000,000
2176	2176	17 2039....................................$395,500,000
2177	2177	18 2040....................................$407,400,000
2178	2178	19 2041....................................$419,600,000
2179	2179	20 2042....................................$432,200,000
2180	2180	21 2043....................................$445,100,000
2181	2181	22 Beginning July 1, 2021 and until July 1, 2022, subject to
2182	2182	23 the payment of amounts into the State and Local Sales Tax
2183	2183	24 Reform Fund, the Build Illinois Fund, the McCormick Place
2184	2184	25 Expansion Project Fund, the Illinois Tax Increment Fund, and
2185	2185	26 the Tax Compliance and Administration Fund as provided in this
2186	2186
2187	2187
2188	2188
2189	2189
2190	2190
2191	2191	HB0058 - 58 - LRB104 03453 HLH 15152 b
2192	2192
2193	2193
2194	2194	HB0058- 59 -LRB104 03453 HLH 15152 b HB0058 - 59 - LRB104 03453 HLH 15152 b
2195	2195	HB0058 - 59 - LRB104 03453 HLH 15152 b
2196	2196	1 Section, the Department shall pay each month into the Road
2197	2197	2 Fund the amount estimated to represent 16% of the net revenue
2198	2198	3 realized from the taxes imposed on motor fuel and gasohol.
2199	2199	4 Beginning July 1, 2022 and until July 1, 2023, subject to the
2200	2200	5 payment of amounts into the State and Local Sales Tax Reform
2201	2201	6 Fund, the Build Illinois Fund, the McCormick Place Expansion
2202	2202	7 Project Fund, the Illinois Tax Increment Fund, and the Tax
2203	2203	8 Compliance and Administration Fund as provided in this
2204	2204	9 Section, the Department shall pay each month into the Road
2205	2205	10 Fund the amount estimated to represent 32% of the net revenue
2206	2206	11 realized from the taxes imposed on motor fuel and gasohol.
2207	2207	12 Beginning July 1, 2023 and until July 1, 2024, subject to the
2208	2208	13 payment of amounts into the State and Local Sales Tax Reform
2209	2209	14 Fund, the Build Illinois Fund, the McCormick Place Expansion
2210	2210	15 Project Fund, the Illinois Tax Increment Fund, and the Tax
2211	2211	16 Compliance and Administration Fund as provided in this
2212	2212	17 Section, the Department shall pay each month into the Road
2213	2213	18 Fund the amount estimated to represent 48% of the net revenue
2214	2214	19 realized from the taxes imposed on motor fuel and gasohol.
2215	2215	20 Beginning July 1, 2024 and until July 1, 2025, subject to the
2216	2216	21 payment of amounts into the State and Local Sales Tax Reform
2217	2217	22 Fund, the Build Illinois Fund, the McCormick Place Expansion
2218	2218	23 Project Fund, the Illinois Tax Increment Fund, and the Tax
2219	2219	24 Compliance and Administration Fund as provided in this
2220	2220	25 Section, the Department shall pay each month into the Road
2221	2221	26 Fund the amount estimated to represent 64% of the net revenue
2222	2222
2223	2223
2224	2224
2225	2225
2226	2226
2227	2227	HB0058 - 59 - LRB104 03453 HLH 15152 b
2228	2228
2229	2229
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2231	2231	HB0058 - 60 - LRB104 03453 HLH 15152 b
2232	2232	1 realized from the taxes imposed on motor fuel and gasohol.
2233	2233	2 Beginning on July 1, 2025, subject to the payment of amounts
2234	2234	3 into the State and Local Sales Tax Reform Fund, the Build
2235	2235	4 Illinois Fund, the McCormick Place Expansion Project Fund, the
2236	2236	5 Illinois Tax Increment Fund, and the Tax Compliance and
2237	2237	6 Administration Fund as provided in this Section, the
2238	2238	7 Department shall pay each month into the Road Fund the amount
2239	2239	8 estimated to represent 80% of the net revenue realized from
2240	2240	9 the taxes imposed on motor fuel and gasohol. As used in this
2241	2241	10 paragraph "motor fuel" has the meaning given to that term in
2242	2242	11 Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
2243	2243	12 meaning given to that term in Section 3-40 of this Act.
2244	2244	13 Of the remainder of the moneys received by the Department
2245	2245	14 pursuant to this Act, 75% thereof shall be paid into the State
2246	2246	15 Treasury and 25% shall be reserved in a special account and
2247	2247	16 used only for the transfer to the Common School Fund as part of
2248	2248	17 the monthly transfer from the General Revenue Fund in
2249	2249	18 accordance with Section 8a of the State Finance Act.
2250	2250	19 As soon as possible after the first day of each month, upon
2251	2251	20 certification of the Department of Revenue, the Comptroller
2252	2252	21 shall order transferred and the Treasurer shall transfer from
2253	2253	22 the General Revenue Fund to the Motor Fuel Tax Fund an amount
2254	2254	23 equal to 1.7% of 80% of the net revenue realized under this Act
2255	2255	24 for the second preceding month. Beginning April 1, 2000, this
2256	2256	25 transfer is no longer required and shall not be made.
2257	2257	26 Net revenue realized for a month shall be the revenue
2258	2258
2259	2259
2260	2260
2261	2261
2262	2262
2263	2263	HB0058 - 60 - LRB104 03453 HLH 15152 b
2264	2264
2265	2265
2266	2266	HB0058- 61 -LRB104 03453 HLH 15152 b HB0058 - 61 - LRB104 03453 HLH 15152 b
2267	2267	HB0058 - 61 - LRB104 03453 HLH 15152 b
2268	2268	1 collected by the State pursuant to this Act, less the amount
2269	2269	2 paid out during that month as refunds to taxpayers for
2270	2270	3 overpayment of liability.
2271	2271	4 For greater simplicity of administration, manufacturers,
2272	2272	5 importers and wholesalers whose products are sold at retail in
2273	2273	6 Illinois by numerous retailers, and who wish to do so, may
2274	2274	7 assume the responsibility for accounting and paying to the
2275	2275	8 Department all tax accruing under this Act with respect to
2276	2276	9 such sales, if the retailers who are affected do not make
2277	2277	10 written objection to the Department to this arrangement.
2278	2278	11 (Source: P.A. 102-700, Article 60, Section 60-15, eff.
2279	2279	12 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
2280	2280	13 102-1019, eff. 1-1-23; 103-154, eff. 6-30-23; 103-363, eff.
2281	2281	14 7-28-23; 103-592, Article 75, Section 75-5, eff. 1-1-25;
2282	2282	15 103-592, Article 110, Section 110-5, eff. 6-7-24; revised
2283	2283	16 11-26-24.)
2284	2284	17 Section 15. The Retailers' Occupation Tax Act is amended
2285	2285	18 by changing Sections 2-8, 2-10 and 3 as follows:
2286	2286	19 (35 ILCS 120/2-8)
2287	2287	20 Sec. 2-8. Sales tax holiday items.
2288	2288	21 (a) Any tangible personal property described in this
2289	2289	22 subsection is a sales tax holiday item and qualifies for the
2290	2290	23 1.25% reduced rate of tax for the sales tax holiday period
2291	2291	24 period set forth in Section 2-10 of this Act (hereinafter
2292	2292
2293	2293
2294	2294
2295	2295
2296	2296
2297	2297	HB0058 - 61 - LRB104 03453 HLH 15152 b
2298	2298
2299	2299
2300	2300	HB0058- 62 -LRB104 03453 HLH 15152 b HB0058 - 62 - LRB104 03453 HLH 15152 b
2301	2301	HB0058 - 62 - LRB104 03453 HLH 15152 b
2302	2302	1 referred to as the Sales Tax Holiday Period). The reduced rate
2303	2303	2 on these items shall be administered under the provisions of
2304	2304	3 subsection (b) of this Section. The following items are
2305	2305	4 subject to the reduced rate:
2306	2306	5 (1) Clothing items that each have a retail selling
2307	2307	6 price of less than $125.
2308	2308	7 "Clothing" means, unless otherwise specified in this
2309	2309	8 Section, all human wearing apparel suitable for general
2310	2310	9 use. "Clothing" does not include clothing accessories,
2311	2311	10 protective equipment, or sport or recreational equipment.
2312	2312	11 "Clothing" includes, but is not limited to: household and
2313	2313	12 shop aprons; athletic supporters; bathing suits and caps;
2314	2314	13 belts and suspenders; boots; coats and jackets; ear muffs;
2315	2315	14 footlets; gloves and mittens for general use; hats and
2316	2316	15 caps; hosiery; insoles for shoes; lab coats; neckties;
2317	2317	16 overshoes; pantyhose; rainwear; rubber pants; sandals;
2318	2318	17 scarves; shoes and shoelaces; slippers; sneakers; socks
2319	2319	18 and stockings; steel-toed shoes; underwear; and school
2320	2320	19 uniforms.
2321	2321	20 "Clothing accessories" means, but is not limited to:
2322	2322	21 briefcases; cosmetics; hair notions, including, but not
2323	2323	22 limited to barrettes, hair bows, and hair nets; handbags;
2324	2324	23 handkerchiefs; jewelry; non-prescription sunglasses;
2325	2325	24 umbrellas; wallets; watches; and wigs and hair pieces.
2326	2326	25 "Protective equipment" means, but is not limited to:
2327	2327	26 breathing masks; clean room apparel and equipment; ear and
2328	2328
2329	2329
2330	2330
2331	2331
2332	2332
2333	2333	HB0058 - 62 - LRB104 03453 HLH 15152 b
2334	2334
2335	2335
2336	2336	HB0058- 63 -LRB104 03453 HLH 15152 b HB0058 - 63 - LRB104 03453 HLH 15152 b
2337	2337	HB0058 - 63 - LRB104 03453 HLH 15152 b
2338	2338	1 hearing protectors; face shields; hard hats; helmets;
2339	2339	2 paint or dust respirators; protective gloves; safety
2340	2340	3 glasses and goggles; safety belts; tool belts; and
2341	2341	4 welder's gloves and masks.
2342	2342	5 "Sport or recreational equipment" means, but is not
2343	2343	6 limited to: ballet and tap shoes; cleated or spiked
2344	2344	7 athletic shoes; gloves, including, but not limited to,
2345	2345	8 baseball, bowling, boxing, hockey, and golf gloves;
2346	2346	9 goggles; hand and elbow guards; life preservers and vests;
2347	2347	10 mouth guards; roller and ice skates; shin guards; shoulder
2348	2348	11 pads; ski boots; waders; and wetsuits and fins.
2349	2349	12 (2) School supplies. "School supplies" means, unless
2350	2350	13 otherwise specified in this Section, items used by a
2351	2351	14 student in a course of study. The purchase of school
2352	2352	15 supplies for use by persons other than students for use in
2353	2353	16 a course of study are not eligible for the reduced rate of
2354	2354	17 tax. "School supplies" do not include school art supplies;
2355	2355	18 school instructional materials; cameras; film and memory
2356	2356	19 cards; videocameras, tapes, and videotapes; computers;
2357	2357	20 cell phones; Personal Digital Assistants (PDAs); handheld
2358	2358	21 electronic schedulers; and school computer supplies.
2359	2359	22 "School supplies" includes, but is not limited to:
2360	2360	23 binders; book bags; calculators; cellophane tape;
2361	2361	24 blackboard chalk; compasses; composition books; crayons;
2362	2362	25 erasers; expandable, pocket, plastic, and manila folders;
2363	2363	26 glue, paste, and paste sticks; highlighters; index cards;
2364	2364
2365	2365
2366	2366
2367	2367
2368	2368
2369	2369	HB0058 - 63 - LRB104 03453 HLH 15152 b
2370	2370
2371	2371
2372	2372	HB0058- 64 -LRB104 03453 HLH 15152 b HB0058 - 64 - LRB104 03453 HLH 15152 b
2373	2373	HB0058 - 64 - LRB104 03453 HLH 15152 b
2374	2374	1 index card boxes; legal pads; lunch boxes; markers;
2375	2375	2 notebooks; paper, including loose leaf ruled notebook
2376	2376	3 paper, copy paper, graph paper, tracing paper, manila
2377	2377	4 paper, colored paper, poster board, and construction
2378	2378	5 paper; pencils; pencil leads; pens; ink and ink refills
2379	2379	6 for pens; pencil boxes and other school supply boxes;
2380	2380	7 pencil sharpeners; protractors; rulers; scissors; and
2381	2381	8 writing tablets.
2382	2382	9 "School art supply" means an item commonly used by a
2383	2383	10 student in a course of study for artwork and includes only
2384	2384	11 the following items: clay and glazes; acrylic, tempera,
2385	2385	12 and oil paint; paintbrushes for artwork; sketch and
2386	2386	13 drawing pads; and watercolors.
2387	2387	14 "School instructional material" means written material
2388	2388	15 commonly used by a student in a course of study as a
2389	2389	16 reference and to learn the subject being taught and
2390	2390	17 includes only the following items: reference books;
2391	2391	18 reference maps and globes; textbooks; and workbooks.
2392	2392	19 "School computer supply" means an item commonly used
2393	2393	20 by a student in a course of study in which a computer is
2394	2394	21 used and applies only to the following items: flashdrives
2395	2395	22 and other computer data storage devices; data storage
2396	2396	23 media, such as diskettes and compact disks; boxes and
2397	2397	24 cases for disk storage; external ports or drives; computer
2398	2398	25 cases; computer cables; computer printers; and printer
2399	2399	26 cartridges, toner, and ink.
2400	2400
2401	2401
2402	2402
2403	2403
2404	2404
2405	2405	HB0058 - 64 - LRB104 03453 HLH 15152 b
2406	2406
2407	2407
2408	2408	HB0058- 65 -LRB104 03453 HLH 15152 b HB0058 - 65 - LRB104 03453 HLH 15152 b
2409	2409	HB0058 - 65 - LRB104 03453 HLH 15152 b
2410	2410	1 (b) Administration. Notwithstanding any other provision of
2411	2411	2 this Act, the reduced rate of tax under Section 3-10 of this
2412	2412	3 Act for clothing and school supplies shall be administered by
2413	2413	4 the Department under the provisions of this subsection (b).
2414	2414	5 (1) Bundled sales. Items that qualify for the reduced
2415	2415	6 rate of tax that are bundled together with items that do
2416	2416	7 not qualify for the reduced rate of tax and that are sold
2417	2417	8 for one itemized price will be subject to the reduced rate
2418	2418	9 of tax only if the value of the items that qualify for the
2419	2419	10 reduced rate of tax exceeds the value of the items that do
2420	2420	11 not qualify for the reduced rate of tax.
2421	2421	12 (2) Coupons and discounts. An unreimbursed discount by
2422	2422	13 the seller reduces the sales price of the property so that
2423	2423	14 the discounted sales price determines whether the sales
2424	2424	15 price is within a sales tax holiday price threshold. A
2425	2425	16 coupon or other reduction in the sales price is treated as
2426	2426	17 a discount if the seller is not reimbursed for the coupon
2427	2427	18 or reduction amount by a third party.
2428	2428	19 (3) Splitting of items normally sold together.
2429	2429	20 Articles that are normally sold as a single unit must
2430	2430	21 continue to be sold in that manner. Such articles cannot
2431	2431	22 be priced separately and sold as individual items in order
2432	2432	23 to obtain the reduced rate of tax. For example, a pair of
2433	2433	24 shoes cannot have each shoe sold separately so that the
2434	2434	25 sales price of each shoe is within a sales tax holiday
2435	2435	26 price threshold.
2436	2436
2437	2437
2438	2438
2439	2439
2440	2440
2441	2441	HB0058 - 65 - LRB104 03453 HLH 15152 b
2442	2442
2443	2443
2444	2444	HB0058- 66 -LRB104 03453 HLH 15152 b HB0058 - 66 - LRB104 03453 HLH 15152 b
2445	2445	HB0058 - 66 - LRB104 03453 HLH 15152 b
2446	2446	1 (4) Rain checks. A rain check is a procedure that
2447	2447	2 allows a customer to purchase an item at a certain price at
2448	2448	3 a later time because the particular item was out of stock.
2449	2449	4 Eligible property that customers purchase during the sales
2450	2450	5 tax holiday period Sales Tax Holiday Period with the use
2451	2451	6 of a rain check will qualify for the reduced rate of tax
2452	2452	7 regardless of when the rain check was issued. Issuance of
2453	2453	8 a rain check during the sales tax holiday period Sales Tax
2454	2454	9 Holiday Period will not qualify eligible property for the
2455	2455	10 reduced rate of tax if the property is actually purchased
2456	2456	11 after the sales tax holiday period Sales Tax Holiday
2457	2457	12 Period.
2458	2458	13 (5) Exchanges. The procedure for an exchange in
2459	2459	14 regards to a sales tax holiday is as follows:
2460	2460	15 (A) If a customer purchases an item of eligible
2461	2461	16 property during the sales tax holiday period Sales Tax
2462	2462	17 Holiday Period, but later exchanges the item for a
2463	2463	18 similar eligible item, even if a different size,
2464	2464	19 different color, or other feature, no additional tax
2465	2465	20 is due even if the exchange is made after the sales tax
2466	2466	21 holiday period Sales Tax Holiday Period.
2467	2467	22 (B) If a customer purchases an item of eligible
2468	2468	23 property during the sales tax holiday period Sales Tax
2469	2469	24 Holiday Period, but after the sales tax holiday period
2470	2470	25 Sales Tax Holiday Period has ended, the customer
2471	2471	26 returns the item and receives credit on the purchase
2472	2472
2473	2473
2474	2474
2475	2475
2476	2476
2477	2477	HB0058 - 66 - LRB104 03453 HLH 15152 b
2478	2478
2479	2479
2480	2480	HB0058- 67 -LRB104 03453 HLH 15152 b HB0058 - 67 - LRB104 03453 HLH 15152 b
2481	2481	HB0058 - 67 - LRB104 03453 HLH 15152 b
2482	2482	1 of a different item, the 6.25% general merchandise
2483	2483	2 sales tax rate is due on the sale of the newly
2484	2484	3 purchased item.
2485	2485	4 (C) If a customer purchases an item of eligible
2486	2486	5 property before the sales tax holiday period Sales Tax
2487	2487	6 Holiday Period, but during the sales tax holiday
2488	2488	7 period Sales Tax Holiday Period the customer returns
2489	2489	8 the item and receives credit on the purchase of a
2490	2490	9 different item of eligible property, the reduced rate
2491	2491	10 of tax is due on the sale of the new item if the new
2492	2492	11 item is purchased during the sales tax holiday period
2493	2493	12 Sales Tax Holiday Period.
2494	2494	13 (6) (Blank).
2495	2495	14 (7) Order date and back orders. For the purpose of a
2496	2496	15 sales tax holiday, eligible property qualifies for the
2497	2497	16 reduced rate of tax if: (i) the item is both delivered to
2498	2498	17 and paid for by the customer during the sales tax holiday
2499	2499	18 period Sales Tax Holiday Period or (ii) the customer
2500	2500	19 orders and pays for the item and the seller accepts the
2501	2501	20 order during the sales tax holiday period Sales Tax
2502	2502	21 Holiday Period for immediate shipment, even if delivery is
2503	2503	22 made after the sales tax holiday period Sales Tax Holiday
2504	2504	23 Period. The seller accepts an order when the seller has
2505	2505	24 taken action to fill the order for immediate shipment.
2506	2506	25 Actions to fill an order include placement of an "in date"
2507	2507	26 stamp on an order or assignment of an "order number" to an
2508	2508
2509	2509
2510	2510
2511	2511
2512	2512
2513	2513	HB0058 - 67 - LRB104 03453 HLH 15152 b
2514	2514
2515	2515
2516	2516	HB0058- 68 -LRB104 03453 HLH 15152 b HB0058 - 68 - LRB104 03453 HLH 15152 b
2517	2517	HB0058 - 68 - LRB104 03453 HLH 15152 b
2518	2518	1 order within the sales tax holiday period Sales Tax
2519	2519	2 Holiday Period. An order is for immediate shipment when
2520	2520	3 the customer does not request delayed shipment. An order
2521	2521	4 is for immediate shipment notwithstanding that the
2522	2522	5 shipment may be delayed because of a backlog of orders or
2523	2523	6 because stock is currently unavailable to, or on back
2524	2524	7 order by, the seller.
2525	2525	8 (8) Returns. For a 60-day period immediately after the
2526	2526	9 sales tax holiday period Sales Tax Holiday Period, if a
2527	2527	10 customer returns an item that would qualify for the
2528	2528	11 reduced rate of tax, credit for or refund of sales tax
2529	2529	12 shall be given only at the reduced rate unless the
2530	2530	13 customer provides a receipt or invoice that shows tax was
2531	2531	14 paid at the 6.25% general merchandise rate, or the seller
2532	2532	15 has sufficient documentation to show that tax was paid at
2533	2533	16 the 6.25% general merchandise rate on the specific item.
2534	2534	17 This 60-day period is set solely for the purpose of
2535	2535	18 designating a time period during which the customer must
2536	2536	19 provide documentation that shows that the appropriate
2537	2537	20 sales tax rate was paid on returned merchandise. The
2538	2538	21 60-day period is not intended to change a seller's policy
2539	2539	22 on the time period during which the seller will accept
2540	2540	23 returns.
2541	2541	24 (b-5) As used in this Section, "sales tax holiday period"
2542	2542	25 means:
2543	2543	26 (1) from August 6, 2010 through August 15, 2010;
2544	2544
2545	2545
2546	2546
2547	2547
2548	2548
2549	2549	HB0058 - 68 - LRB104 03453 HLH 15152 b
2550	2550
2551	2551
2552	2552	HB0058- 69 -LRB104 03453 HLH 15152 b HB0058 - 69 - LRB104 03453 HLH 15152 b
2553	2553	HB0058 - 69 - LRB104 03453 HLH 15152 b
2554	2554	1 (2) from August 5, 2022 through August 14, 2022; and
2555	2555	2 (3) from August 2, 2025 through August 11, 2025.
2556	2556	3 (c) The Department may implement the provisions of this
2557	2557	4 Section through the use of emergency rules, along with
2558	2558	5 permanent rules filed concurrently with such emergency rules,
2559	2559	6 in accordance with the provisions of Section 5-45 of the
2560	2560	7 Illinois Administrative Procedure Act. For purposes of the
2561	2561	8 Illinois Administrative Procedure Act, the adoption of rules
2562	2562	9 to implement the provisions of this Section shall be deemed an
2563	2563	10 emergency and necessary for the public interest, safety, and
2564	2564	11 welfare.
2565	2565	12 (Source: P.A. 102-700, eff. 4-19-22.)
2566	2566	13 (35 ILCS 120/2-10)
2567	2567	14 Sec. 2-10. Rate of tax. Unless otherwise provided in this
2568	2568	15 Section, the tax imposed by this Act is at the rate of 6.25% of
2569	2569	16 gross receipts from sales, which, on and after January 1,
2570	2570	17 2025, includes leases, of tangible personal property made in
2571	2571	18 the course of business.
2572	2572	19 Beginning on July 1, 2000 and through December 31, 2000,
2573	2573	20 with respect to motor fuel, as defined in Section 1.1 of the
2574	2574	21 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
2575	2575	22 the Use Tax Act, the tax is imposed at the rate of 1.25%.
2576	2576	23 During the sales tax holiday period, as defined in Section
2577	2577	24 2-8 Beginning on August 6, 2010 through August 15, 2010, and
2578	2578	25 beginning again on August 5, 2022 through August 14, 2022,
2579	2579
2580	2580
2581	2581
2582	2582
2583	2583
2584	2584	HB0058 - 69 - LRB104 03453 HLH 15152 b
2585	2585
2586	2586
2587	2587	HB0058- 70 -LRB104 03453 HLH 15152 b HB0058 - 70 - LRB104 03453 HLH 15152 b
2588	2588	HB0058 - 70 - LRB104 03453 HLH 15152 b
2589	2589	1 with respect to sales tax holiday items described as defined
2590	2590	2 in Section 2-8 of this Act, the tax is imposed at the rate of
2591	2591	3 1.25%.
2592	2592	4 Within 14 days after July 1, 2000 (the effective date of
2593	2593	5 Public Act 91-872), each retailer of motor fuel and gasohol
2594	2594	6 shall cause the following notice to be posted in a prominently
2595	2595	7 visible place on each retail dispensing device that is used to
2596	2596	8 dispense motor fuel or gasohol in the State of Illinois: "As of
2597	2597	9 July 1, 2000, the State of Illinois has eliminated the State's
2598	2598	10 share of sales tax on motor fuel and gasohol through December
2599	2599	11 31, 2000. The price on this pump should reflect the
2600	2600	12 elimination of the tax." The notice shall be printed in bold
2601	2601	13 print on a sign that is no smaller than 4 inches by 8 inches.
2602	2602	14 The sign shall be clearly visible to customers. Any retailer
2603	2603	15 who fails to post or maintain a required sign through December
2604	2604	16 31, 2000 is guilty of a petty offense for which the fine shall
2605	2605	17 be $500 per day per each retail premises where a violation
2606	2606	18 occurs.
2607	2607	19 With respect to gasohol, as defined in the Use Tax Act, the
2608	2608	20 tax imposed by this Act applies to (i) 70% of the proceeds of
2609	2609	21 sales made on or after January 1, 1990, and before July 1,
2610	2610	22 2003, (ii) 80% of the proceeds of sales made on or after July
2611	2611	23 1, 2003 and on or before July 1, 2017, (iii) 100% of the
2612	2612	24 proceeds of sales made after July 1, 2017 and prior to January
2613	2613	25 1, 2024, (iv) 90% of the proceeds of sales made on or after
2614	2614	26 January 1, 2024 and on or before December 31, 2028, and (v)
2615	2615
2616	2616
2617	2617
2618	2618
2619	2619
2620	2620	HB0058 - 70 - LRB104 03453 HLH 15152 b
2621	2621
2622	2622
2623	2623	HB0058- 71 -LRB104 03453 HLH 15152 b HB0058 - 71 - LRB104 03453 HLH 15152 b
2624	2624	HB0058 - 71 - LRB104 03453 HLH 15152 b
2625	2625	1 100% of the proceeds of sales made after December 31, 2028. If,
2626	2626	2 at any time, however, the tax under this Act on sales of
2627	2627	3 gasohol, as defined in the Use Tax Act, is imposed at the rate
2628	2628	4 of 1.25%, then the tax imposed by this Act applies to 100% of
2629	2629	5 the proceeds of sales of gasohol made during that time.
2630	2630	6 With respect to mid-range ethanol blends, as defined in
2631	2631	7 Section 3-44.3 of the Use Tax Act, the tax imposed by this Act
2632	2632	8 applies to (i) 80% of the proceeds of sales made on or after
2633	2633	9 January 1, 2024 and on or before December 31, 2028 and (ii)
2634	2634	10 100% of the proceeds of sales made after December 31, 2028. If,
2635	2635	11 at any time, however, the tax under this Act on sales of
2636	2636	12 mid-range ethanol blends is imposed at the rate of 1.25%, then
2637	2637	13 the tax imposed by this Act applies to 100% of the proceeds of
2638	2638	14 sales of mid-range ethanol blends made during that time.
2639	2639	15 With respect to majority blended ethanol fuel, as defined
2640	2640	16 in the Use Tax Act, the tax imposed by this Act does not apply
2641	2641	17 to the proceeds of sales made on or after July 1, 2003 and on
2642	2642	18 or before December 31, 2028 but applies to 100% of the proceeds
2643	2643	19 of sales made thereafter.
2644	2644	20 With respect to biodiesel blends, as defined in the Use
2645	2645	21 Tax Act, with no less than 1% and no more than 10% biodiesel,
2646	2646	22 the tax imposed by this Act applies to (i) 80% of the proceeds
2647	2647	23 of sales made on or after July 1, 2003 and on or before
2648	2648	24 December 31, 2018 and (ii) 100% of the proceeds of sales made
2649	2649	25 after December 31, 2018 and before January 1, 2024. On and
2650	2650	26 after January 1, 2024 and on or before December 31, 2030, the
2651	2651
2652	2652
2653	2653
2654	2654
2655	2655
2656	2656	HB0058 - 71 - LRB104 03453 HLH 15152 b
2657	2657
2658	2658
2659	2659	HB0058- 72 -LRB104 03453 HLH 15152 b HB0058 - 72 - LRB104 03453 HLH 15152 b
2660	2660	HB0058 - 72 - LRB104 03453 HLH 15152 b
2661	2661	1 taxation of biodiesel, renewable diesel, and biodiesel blends
2662	2662	2 shall be as provided in Section 3-5.1 of the Use Tax Act. If,
2663	2663	3 at any time, however, the tax under this Act on sales of
2664	2664	4 biodiesel blends, as defined in the Use Tax Act, with no less
2665	2665	5 than 1% and no more than 10% biodiesel is imposed at the rate
2666	2666	6 of 1.25%, then the tax imposed by this Act applies to 100% of
2667	2667	7 the proceeds of sales of biodiesel blends with no less than 1%
2668	2668	8 and no more than 10% biodiesel made during that time.
2669	2669	9 With respect to biodiesel, as defined in the Use Tax Act,
2670	2670	10 and biodiesel blends, as defined in the Use Tax Act, with more
2671	2671	11 than 10% but no more than 99% biodiesel, the tax imposed by
2672	2672	12 this Act does not apply to the proceeds of sales made on or
2673	2673	13 after July 1, 2003 and on or before December 31, 2023. On and
2674	2674	14 after January 1, 2024 and on or before December 31, 2030, the
2675	2675	15 taxation of biodiesel, renewable diesel, and biodiesel blends
2676	2676	16 shall be as provided in Section 3-5.1 of the Use Tax Act.
2677	2677	17 Until July 1, 2022 and from July 1, 2023 through December
2678	2678	18 31, 2025, with respect to food for human consumption that is to
2679	2679	19 be consumed off the premises where it is sold (other than
2680	2680	20 alcoholic beverages, food consisting of or infused with adult
2681	2681	21 use cannabis, soft drinks, and food that has been prepared for
2682	2682	22 immediate consumption), the tax is imposed at the rate of 1%.
2683	2683	23 Beginning July 1, 2022 and until July 1, 2023, with respect to
2684	2684	24 food for human consumption that is to be consumed off the
2685	2685	25 premises where it is sold (other than alcoholic beverages,
2686	2686	26 food consisting of or infused with adult use cannabis, soft
2687	2687
2688	2688
2689	2689
2690	2690
2691	2691
2692	2692	HB0058 - 72 - LRB104 03453 HLH 15152 b
2693	2693
2694	2694
2695	2695	HB0058- 73 -LRB104 03453 HLH 15152 b HB0058 - 73 - LRB104 03453 HLH 15152 b
2696	2696	HB0058 - 73 - LRB104 03453 HLH 15152 b
2697	2697	1 drinks, and food that has been prepared for immediate
2698	2698	2 consumption), the tax is imposed at the rate of 0%. On and
2699	2699	3 after January 1, 2026, food for human consumption that is to be
2700	2700	4 consumed off the premises where it is sold (other than
2701	2701	5 alcoholic beverages, food consisting of or infused with adult
2702	2702	6 use cannabis, soft drinks, candy, and food that has been
2703	2703	7 prepared for immediate consumption) is exempt from the tax
2704	2704	8 imposed by this Act.
2705	2705	9 With respect to prescription and nonprescription
2706	2706	10 medicines, drugs, medical appliances, products classified as
2707	2707	11 Class III medical devices by the United States Food and Drug
2708	2708	12 Administration that are used for cancer treatment pursuant to
2709	2709	13 a prescription, as well as any accessories and components
2710	2710	14 related to those devices, modifications to a motor vehicle for
2711	2711	15 the purpose of rendering it usable by a person with a
2712	2712	16 disability, and insulin, blood sugar testing materials,
2713	2713	17 syringes, and needles used by human diabetics, the tax is
2714	2714	18 imposed at the rate of 1%. For the purposes of this Section,
2715	2715	19 until September 1, 2009: the term "soft drinks" means any
2716	2716	20 complete, finished, ready-to-use, non-alcoholic drink, whether
2717	2717	21 carbonated or not, including, but not limited to, soda water,
2718	2718	22 cola, fruit juice, vegetable juice, carbonated water, and all
2719	2719	23 other preparations commonly known as soft drinks of whatever
2720	2720	24 kind or description that are contained in any closed or sealed
2721	2721	25 bottle, can, carton, or container, regardless of size; but
2722	2722	26 "soft drinks" does not include coffee, tea, non-carbonated
2723	2723
2724	2724
2725	2725
2726	2726
2727	2727
2728	2728	HB0058 - 73 - LRB104 03453 HLH 15152 b
2729	2729
2730	2730
2731	2731	HB0058- 74 -LRB104 03453 HLH 15152 b HB0058 - 74 - LRB104 03453 HLH 15152 b
2732	2732	HB0058 - 74 - LRB104 03453 HLH 15152 b
2733	2733	1 water, infant formula, milk or milk products as defined in the
2734	2734	2 Grade A Pasteurized Milk and Milk Products Act, or drinks
2735	2735	3 containing 50% or more natural fruit or vegetable juice.
2736	2736	4 Notwithstanding any other provisions of this Act,
2737	2737	5 beginning September 1, 2009, "soft drinks" means non-alcoholic
2738	2738	6 beverages that contain natural or artificial sweeteners. "Soft
2739	2739	7 drinks" does not include beverages that contain milk or milk
2740	2740	8 products, soy, rice or similar milk substitutes, or greater
2741	2741	9 than 50% of vegetable or fruit juice by volume.
2742	2742	10 Until August 1, 2009, and notwithstanding any other
2743	2743	11 provisions of this Act, "food for human consumption that is to
2744	2744	12 be consumed off the premises where it is sold" includes all
2745	2745	13 food sold through a vending machine, except soft drinks and
2746	2746	14 food products that are dispensed hot from a vending machine,
2747	2747	15 regardless of the location of the vending machine. Beginning
2748	2748	16 August 1, 2009, and notwithstanding any other provisions of
2749	2749	17 this Act, "food for human consumption that is to be consumed
2750	2750	18 off the premises where it is sold" includes all food sold
2751	2751	19 through a vending machine, except soft drinks, candy, and food
2752	2752	20 products that are dispensed hot from a vending machine,
2753	2753	21 regardless of the location of the vending machine.
2754	2754	22 Notwithstanding any other provisions of this Act,
2755	2755	23 beginning September 1, 2009, "food for human consumption that
2756	2756	24 is to be consumed off the premises where it is sold" does not
2757	2757	25 include candy. For purposes of this Section, "candy" means a
2758	2758	26 preparation of sugar, honey, or other natural or artificial
2759	2759
2760	2760
2761	2761
2762	2762
2763	2763
2764	2764	HB0058 - 74 - LRB104 03453 HLH 15152 b
2765	2765
2766	2766
2767	2767	HB0058- 75 -LRB104 03453 HLH 15152 b HB0058 - 75 - LRB104 03453 HLH 15152 b
2768	2768	HB0058 - 75 - LRB104 03453 HLH 15152 b
2769	2769	1 sweeteners in combination with chocolate, fruits, nuts or
2770	2770	2 other ingredients or flavorings in the form of bars, drops, or
2771	2771	3 pieces. "Candy" does not include any preparation that contains
2772	2772	4 flour or requires refrigeration.
2773	2773	5 Notwithstanding any other provisions of this Act,
2774	2774	6 beginning September 1, 2009, "nonprescription medicines and
2775	2775	7 drugs" does not include grooming and hygiene products. For
2776	2776	8 purposes of this Section, "grooming and hygiene products"
2777	2777	9 includes, but is not limited to, soaps and cleaning solutions,
2778	2778	10 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
2779	2779	11 lotions and screens, unless those products are available by
2780	2780	12 prescription only, regardless of whether the products meet the
2781	2781	13 definition of "over-the-counter-drugs". For the purposes of
2782	2782	14 this paragraph, "over-the-counter-drug" means a drug for human
2783	2783	15 use that contains a label that identifies the product as a drug
2784	2784	16 as required by 21 CFR 201.66. The "over-the-counter-drug"
2785	2785	17 label includes:
2786	2786	18 (A) a "Drug Facts" panel; or
2787	2787	19 (B) a statement of the "active ingredient(s)" with a
2788	2788	20 list of those ingredients contained in the compound,
2789	2789	21 substance or preparation.
2790	2790	22 Beginning on January 1, 2014 (the effective date of Public
2791	2791	23 Act 98-122), "prescription and nonprescription medicines and
2792	2792	24 drugs" includes medical cannabis purchased from a registered
2793	2793	25 dispensing organization under the Compassionate Use of Medical
2794	2794	26 Cannabis Program Act.
2795	2795
2796	2796
2797	2797
2798	2798
2799	2799
2800	2800	HB0058 - 75 - LRB104 03453 HLH 15152 b
2801	2801
2802	2802
2803	2803	HB0058- 76 -LRB104 03453 HLH 15152 b HB0058 - 76 - LRB104 03453 HLH 15152 b
2804	2804	HB0058 - 76 - LRB104 03453 HLH 15152 b
2805	2805	1 As used in this Section, "adult use cannabis" means
2806	2806	2 cannabis subject to tax under the Cannabis Cultivation
2807	2807	3 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
2808	2808	4 and does not include cannabis subject to tax under the
2809	2809	5 Compassionate Use of Medical Cannabis Program Act.
2810	2810	6 (Source: P.A. 102-4, eff. 4-27-21; 102-700, Article 20,
2811	2811	7 Section 20-20, eff. 4-19-22; 102-700, Article 60, Section
2812	2812	8 60-30, eff. 4-19-22; 102-700, Article 65, Section 65-10, eff.
2813	2813	9 4-19-22; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-592,
2814	2814	10 eff. 1-1-25; 103-781, eff. 8-5-24; revised 11-26-24.)
2815	2815	11 (35 ILCS 120/3)
2816	2816	12 Sec. 3. Except as provided in this Section, on or before
2817	2817	13 the twentieth day of each calendar month, every person engaged
2818	2818	14 in the business of selling, which, on and after January 1,
2819	2819	15 2025, includes leasing, tangible personal property at retail
2820	2820	16 in this State during the preceding calendar month shall file a
2821	2821	17 return with the Department, stating:
2822	2822	18 1. The name of the seller;
2823	2823	19 2. His residence address and the address of his
2824	2824	20 principal place of business and the address of the
2825	2825	21 principal place of business (if that is a different
2826	2826	22 address) from which he engages in the business of selling
2827	2827	23 tangible personal property at retail in this State;
2828	2828	24 3. Total amount of receipts received by him during the
2829	2829	25 preceding calendar month or quarter, as the case may be,
2830	2830
2831	2831
2832	2832
2833	2833
2834	2834
2835	2835	HB0058 - 76 - LRB104 03453 HLH 15152 b
2836	2836
2837	2837
2838	2838	HB0058- 77 -LRB104 03453 HLH 15152 b HB0058 - 77 - LRB104 03453 HLH 15152 b
2839	2839	HB0058 - 77 - LRB104 03453 HLH 15152 b
2840	2840	1 from sales of tangible personal property, and from
2841	2841	2 services furnished, by him during such preceding calendar
2842	2842	3 month or quarter;
2843	2843	4 4. Total amount received by him during the preceding
2844	2844	5 calendar month or quarter on charge and time sales of
2845	2845	6 tangible personal property, and from services furnished,
2846	2846	7 by him prior to the month or quarter for which the return
2847	2847	8 is filed;
2848	2848	9 5. Deductions allowed by law;
2849	2849	10 6. Gross receipts which were received by him during
2850	2850	11 the preceding calendar month or quarter and upon the basis
2851	2851	12 of which the tax is imposed, including gross receipts on
2852	2852	13 food for human consumption that is to be consumed off the
2853	2853	14 premises where it is sold (other than alcoholic beverages,
2854	2854	15 food consisting of or infused with adult use cannabis,
2855	2855	16 soft drinks, and food that has been prepared for immediate
2856	2856	17 consumption) which were received during the preceding
2857	2857	18 calendar month or quarter and upon which tax would have
2858	2858	19 been due but for the 0% rate imposed under Public Act
2859	2859	20 102-700;
2860	2860	21 7. The amount of credit provided in Section 2d of this
2861	2861	22 Act;
2862	2862	23 8. The amount of tax due, including the amount of tax
2863	2863	24 that would have been due on food for human consumption
2864	2864	25 that is to be consumed off the premises where it is sold
2865	2865	26 (other than alcoholic beverages, food consisting of or
2866	2866
2867	2867
2868	2868
2869	2869
2870	2870
2871	2871	HB0058 - 77 - LRB104 03453 HLH 15152 b
2872	2872
2873	2873
2874	2874	HB0058- 78 -LRB104 03453 HLH 15152 b HB0058 - 78 - LRB104 03453 HLH 15152 b
2875	2875	HB0058 - 78 - LRB104 03453 HLH 15152 b
2876	2876	1 infused with adult use cannabis, soft drinks, and food
2877	2877	2 that has been prepared for immediate consumption) but for
2878	2878	3 the 0% rate imposed under Public Act 102-700;
2879	2879	4 9. The signature of the taxpayer; and
2880	2880	5 10. Such other reasonable information as the
2881	2881	6 Department may require.
2882	2882	7 In the case of leases, except as otherwise provided in
2883	2883	8 this Act, the lessor must remit for each tax return period only
2884	2884	9 the tax applicable to that part of the selling price actually
2885	2885	10 received during such tax return period.
2886	2886	11 On and after January 1, 2018, except for returns required
2887	2887	12 to be filed prior to January 1, 2023 for motor vehicles,
2888	2888	13 watercraft, aircraft, and trailers that are required to be
2889	2889	14 registered with an agency of this State, with respect to
2890	2890	15 retailers whose annual gross receipts average $20,000 or more,
2891	2891	16 all returns required to be filed pursuant to this Act shall be
2892	2892	17 filed electronically. On and after January 1, 2023, with
2893	2893	18 respect to retailers whose annual gross receipts average
2894	2894	19 $20,000 or more, all returns required to be filed pursuant to
2895	2895	20 this Act, including, but not limited to, returns for motor
2896	2896	21 vehicles, watercraft, aircraft, and trailers that are required
2897	2897	22 to be registered with an agency of this State, shall be filed
2898	2898	23 electronically. Retailers who demonstrate that they do not
2899	2899	24 have access to the Internet or demonstrate hardship in filing
2900	2900	25 electronically may petition the Department to waive the
2901	2901	26 electronic filing requirement.
2902	2902
2903	2903
2904	2904
2905	2905
2906	2906
2907	2907	HB0058 - 78 - LRB104 03453 HLH 15152 b
2908	2908
2909	2909
2910	2910	HB0058- 79 -LRB104 03453 HLH 15152 b HB0058 - 79 - LRB104 03453 HLH 15152 b
2911	2911	HB0058 - 79 - LRB104 03453 HLH 15152 b
2912	2912	1 If a taxpayer fails to sign a return within 30 days after
2913	2913	2 the proper notice and demand for signature by the Department,
2914	2914	3 the return shall be considered valid and any amount shown to be
2915	2915	4 due on the return shall be deemed assessed.
2916	2916	5 Each return shall be accompanied by the statement of
2917	2917	6 prepaid tax issued pursuant to Section 2e for which credit is
2918	2918	7 claimed.
2919	2919	8 Prior to October 1, 2003 and on and after September 1,
2920	2920	9 2004, a retailer may accept a Manufacturer's Purchase Credit
2921	2921	10 certification from a purchaser in satisfaction of Use Tax as
2922	2922	11 provided in Section 3-85 of the Use Tax Act if the purchaser
2923	2923	12 provides the appropriate documentation as required by Section
2924	2924	13 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
2925	2925	14 certification, accepted by a retailer prior to October 1, 2003
2926	2926	15 and on and after September 1, 2004 as provided in Section 3-85
2927	2927	16 of the Use Tax Act, may be used by that retailer to satisfy
2928	2928	17 Retailers' Occupation Tax liability in the amount claimed in
2929	2929	18 the certification, not to exceed 6.25% of the receipts subject
2930	2930	19 to tax from a qualifying purchase. A Manufacturer's Purchase
2931	2931	20 Credit reported on any original or amended return filed under
2932	2932	21 this Act after October 20, 2003 for reporting periods prior to
2933	2933	22 September 1, 2004 shall be disallowed. Manufacturer's Purchase
2934	2934	23 Credit reported on annual returns due on or after January 1,
2935	2935	24 2005 will be disallowed for periods prior to September 1,
2936	2936	25 2004. No Manufacturer's Purchase Credit may be used after
2937	2937	26 September 30, 2003 through August 31, 2004 to satisfy any tax
2938	2938
2939	2939
2940	2940
2941	2941
2942	2942
2943	2943	HB0058 - 79 - LRB104 03453 HLH 15152 b
2944	2944
2945	2945
2946	2946	HB0058- 80 -LRB104 03453 HLH 15152 b HB0058 - 80 - LRB104 03453 HLH 15152 b
2947	2947	HB0058 - 80 - LRB104 03453 HLH 15152 b
2948	2948	1 liability imposed under this Act, including any audit
2949	2949	2 liability.
2950	2950	3 Beginning on July 1, 2023 and through December 31, 2032, a
2951	2951	4 retailer may accept a Sustainable Aviation Fuel Purchase
2952	2952	5 Credit certification from an air common carrier-purchaser in
2953	2953	6 satisfaction of Use Tax on aviation fuel as provided in
2954	2954	7 Section 3-87 of the Use Tax Act if the purchaser provides the
2955	2955	8 appropriate documentation as required by Section 3-87 of the
2956	2956	9 Use Tax Act. A Sustainable Aviation Fuel Purchase Credit
2957	2957	10 certification accepted by a retailer in accordance with this
2958	2958	11 paragraph may be used by that retailer to satisfy Retailers'
2959	2959	12 Occupation Tax liability (but not in satisfaction of penalty
2960	2960	13 or interest) in the amount claimed in the certification, not
2961	2961	14 to exceed 6.25% of the receipts subject to tax from a sale of
2962	2962	15 aviation fuel. In addition, for a sale of aviation fuel to
2963	2963	16 qualify to earn the Sustainable Aviation Fuel Purchase Credit,
2964	2964	17 retailers must retain in their books and records a
2965	2965	18 certification from the producer of the aviation fuel that the
2966	2966	19 aviation fuel sold by the retailer and for which a sustainable
2967	2967	20 aviation fuel purchase credit was earned meets the definition
2968	2968	21 of sustainable aviation fuel under Section 3-87 of the Use Tax
2969	2969	22 Act. The documentation must include detail sufficient for the
2970	2970	23 Department to determine the number of gallons of sustainable
2971	2971	24 aviation fuel sold.
2972	2972	25 The Department may require returns to be filed on a
2973	2973	26 quarterly basis. If so required, a return for each calendar
2974	2974
2975	2975
2976	2976
2977	2977
2978	2978
2979	2979	HB0058 - 80 - LRB104 03453 HLH 15152 b
2980	2980
2981	2981
2982	2982	HB0058- 81 -LRB104 03453 HLH 15152 b HB0058 - 81 - LRB104 03453 HLH 15152 b
2983	2983	HB0058 - 81 - LRB104 03453 HLH 15152 b
2984	2984	1 quarter shall be filed on or before the twentieth day of the
2985	2985	2 calendar month following the end of such calendar quarter. The
2986	2986	3 taxpayer shall also file a return with the Department for each
2987	2987	4 of the first 2 months of each calendar quarter, on or before
2988	2988	5 the twentieth day of the following calendar month, stating:
2989	2989	6 1. The name of the seller;
2990	2990	7 2. The address of the principal place of business from
2991	2991	8 which he engages in the business of selling tangible
2992	2992	9 personal property at retail in this State;
2993	2993	10 3. The total amount of taxable receipts received by
2994	2994	11 him during the preceding calendar month from sales of
2995	2995	12 tangible personal property by him during such preceding
2996	2996	13 calendar month, including receipts from charge and time
2997	2997	14 sales, but less all deductions allowed by law;
2998	2998	15 4. The amount of credit provided in Section 2d of this
2999	2999	16 Act;
3000	3000	17 5. The amount of tax due; and
3001	3001	18 6. Such other reasonable information as the Department
3002	3002	19 may require.
3003	3003	20 Every person engaged in the business of selling aviation
3004	3004	21 fuel at retail in this State during the preceding calendar
3005	3005	22 month shall, instead of reporting and paying tax as otherwise
3006	3006	23 required by this Section, report and pay such tax on a separate
3007	3007	24 aviation fuel tax return. The requirements related to the
3008	3008	25 return shall be as otherwise provided in this Section.
3009	3009	26 Notwithstanding any other provisions of this Act to the
3010	3010
3011	3011
3012	3012
3013	3013
3014	3014
3015	3015	HB0058 - 81 - LRB104 03453 HLH 15152 b
3016	3016
3017	3017
3018	3018	HB0058- 82 -LRB104 03453 HLH 15152 b HB0058 - 82 - LRB104 03453 HLH 15152 b
3019	3019	HB0058 - 82 - LRB104 03453 HLH 15152 b
3020	3020	1 contrary, retailers selling aviation fuel shall file all
3021	3021	2 aviation fuel tax returns and shall make all aviation fuel tax
3022	3022	3 payments by electronic means in the manner and form required
3023	3023	4 by the Department. For purposes of this Section, "aviation
3024	3024	5 fuel" means jet fuel and aviation gasoline.
3025	3025	6 Beginning on October 1, 2003, any person who is not a
3026	3026	7 licensed distributor, importing distributor, or manufacturer,
3027	3027	8 as defined in the Liquor Control Act of 1934, but is engaged in
3028	3028	9 the business of selling, at retail, alcoholic liquor shall
3029	3029	10 file a statement with the Department of Revenue, in a format
3030	3030	11 and at a time prescribed by the Department, showing the total
3031	3031	12 amount paid for alcoholic liquor purchased during the
3032	3032	13 preceding month and such other information as is reasonably
3033	3033	14 required by the Department. The Department may adopt rules to
3034	3034	15 require that this statement be filed in an electronic or
3035	3035	16 telephonic format. Such rules may provide for exceptions from
3036	3036	17 the filing requirements of this paragraph. For the purposes of
3037	3037	18 this paragraph, the term "alcoholic liquor" shall have the
3038	3038	19 meaning prescribed in the Liquor Control Act of 1934.
3039	3039	20 Beginning on October 1, 2003, every distributor, importing
3040	3040	21 distributor, and manufacturer of alcoholic liquor as defined
3041	3041	22 in the Liquor Control Act of 1934, shall file a statement with
3042	3042	23 the Department of Revenue, no later than the 10th day of the
3043	3043	24 month for the preceding month during which transactions
3044	3044	25 occurred, by electronic means, showing the total amount of
3045	3045	26 gross receipts from the sale of alcoholic liquor sold or
3046	3046
3047	3047
3048	3048
3049	3049
3050	3050
3051	3051	HB0058 - 82 - LRB104 03453 HLH 15152 b
3052	3052
3053	3053
3054	3054	HB0058- 83 -LRB104 03453 HLH 15152 b HB0058 - 83 - LRB104 03453 HLH 15152 b
3055	3055	HB0058 - 83 - LRB104 03453 HLH 15152 b
3056	3056	1 distributed during the preceding month to purchasers;
3057	3057	2 identifying the purchaser to whom it was sold or distributed;
3058	3058	3 the purchaser's tax registration number; and such other
3059	3059	4 information reasonably required by the Department. A
3060	3060	5 distributor, importing distributor, or manufacturer of
3061	3061	6 alcoholic liquor must personally deliver, mail, or provide by
3062	3062	7 electronic means to each retailer listed on the monthly
3063	3063	8 statement a report containing a cumulative total of that
3064	3064	9 distributor's, importing distributor's, or manufacturer's
3065	3065	10 total sales of alcoholic liquor to that retailer no later than
3066	3066	11 the 10th day of the month for the preceding month during which
3067	3067	12 the transaction occurred. The distributor, importing
3068	3068	13 distributor, or manufacturer shall notify the retailer as to
3069	3069	14 the method by which the distributor, importing distributor, or
3070	3070	15 manufacturer will provide the sales information. If the
3071	3071	16 retailer is unable to receive the sales information by
3072	3072	17 electronic means, the distributor, importing distributor, or
3073	3073	18 manufacturer shall furnish the sales information by personal
3074	3074	19 delivery or by mail. For purposes of this paragraph, the term
3075	3075	20 "electronic means" includes, but is not limited to, the use of
3076	3076	21 a secure Internet website, e-mail, or facsimile.
3077	3077	22 If a total amount of less than $1 is payable, refundable or
3078	3078	23 creditable, such amount shall be disregarded if it is less
3079	3079	24 than 50 cents and shall be increased to $1 if it is 50 cents or
3080	3080	25 more.
3081	3081	26 Notwithstanding any other provision of this Act to the
3082	3082
3083	3083
3084	3084
3085	3085
3086	3086
3087	3087	HB0058 - 83 - LRB104 03453 HLH 15152 b
3088	3088
3089	3089
3090	3090	HB0058- 84 -LRB104 03453 HLH 15152 b HB0058 - 84 - LRB104 03453 HLH 15152 b
3091	3091	HB0058 - 84 - LRB104 03453 HLH 15152 b
3092	3092	1 contrary, retailers subject to tax on cannabis shall file all
3093	3093	2 cannabis tax returns and shall make all cannabis tax payments
3094	3094	3 by electronic means in the manner and form required by the
3095	3095	4 Department.
3096	3096	5 Beginning October 1, 1993, a taxpayer who has an average
3097	3097	6 monthly tax liability of $150,000 or more shall make all
3098	3098	7 payments required by rules of the Department by electronic
3099	3099	8 funds transfer. Beginning October 1, 1994, a taxpayer who has
3100	3100	9 an average monthly tax liability of $100,000 or more shall
3101	3101	10 make all payments required by rules of the Department by
3102	3102	11 electronic funds transfer. Beginning October 1, 1995, a
3103	3103	12 taxpayer who has an average monthly tax liability of $50,000
3104	3104	13 or more shall make all payments required by rules of the
3105	3105	14 Department by electronic funds transfer. Beginning October 1,
3106	3106	15 2000, a taxpayer who has an annual tax liability of $200,000 or
3107	3107	16 more shall make all payments required by rules of the
3108	3108	17 Department by electronic funds transfer. The term "annual tax
3109	3109	18 liability" shall be the sum of the taxpayer's liabilities
3110	3110	19 under this Act, and under all other State and local occupation
3111	3111	20 and use tax laws administered by the Department, for the
3112	3112	21 immediately preceding calendar year. The term "average monthly
3113	3113	22 tax liability" shall be the sum of the taxpayer's liabilities
3114	3114	23 under this Act, and under all other State and local occupation
3115	3115	24 and use tax laws administered by the Department, for the
3116	3116	25 immediately preceding calendar year divided by 12. Beginning
3117	3117	26 on October 1, 2002, a taxpayer who has a tax liability in the
3118	3118
3119	3119
3120	3120
3121	3121
3122	3122
3123	3123	HB0058 - 84 - LRB104 03453 HLH 15152 b
3124	3124
3125	3125
3126	3126	HB0058- 85 -LRB104 03453 HLH 15152 b HB0058 - 85 - LRB104 03453 HLH 15152 b
3127	3127	HB0058 - 85 - LRB104 03453 HLH 15152 b
3128	3128	1 amount set forth in subsection (b) of Section 2505-210 of the
3129	3129	2 Department of Revenue Law shall make all payments required by
3130	3130	3 rules of the Department by electronic funds transfer.
3131	3131	4 Before August 1 of each year beginning in 1993, the
3132	3132	5 Department shall notify all taxpayers required to make
3133	3133	6 payments by electronic funds transfer. All taxpayers required
3134	3134	7 to make payments by electronic funds transfer shall make those
3135	3135	8 payments for a minimum of one year beginning on October 1.
3136	3136	9 Any taxpayer not required to make payments by electronic
3137	3137	10 funds transfer may make payments by electronic funds transfer
3138	3138	11 with the permission of the Department.
3139	3139	12 All taxpayers required to make payment by electronic funds
3140	3140	13 transfer and any taxpayers authorized to voluntarily make
3141	3141	14 payments by electronic funds transfer shall make those
3142	3142	15 payments in the manner authorized by the Department.
3143	3143	16 The Department shall adopt such rules as are necessary to
3144	3144	17 effectuate a program of electronic funds transfer and the
3145	3145	18 requirements of this Section.
3146	3146	19 Any amount which is required to be shown or reported on any
3147	3147	20 return or other document under this Act shall, if such amount
3148	3148	21 is not a whole-dollar amount, be increased to the nearest
3149	3149	22 whole-dollar amount in any case where the fractional part of a
3150	3150	23 dollar is 50 cents or more, and decreased to the nearest
3151	3151	24 whole-dollar amount where the fractional part of a dollar is
3152	3152	25 less than 50 cents.
3153	3153	26 If the retailer is otherwise required to file a monthly
3154	3154
3155	3155
3156	3156
3157	3157
3158	3158
3159	3159	HB0058 - 85 - LRB104 03453 HLH 15152 b
3160	3160
3161	3161
3162	3162	HB0058- 86 -LRB104 03453 HLH 15152 b HB0058 - 86 - LRB104 03453 HLH 15152 b
3163	3163	HB0058 - 86 - LRB104 03453 HLH 15152 b
3164	3164	1 return and if the retailer's average monthly tax liability to
3165	3165	2 the Department does not exceed $200, the Department may
3166	3166	3 authorize his returns to be filed on a quarter annual basis,
3167	3167	4 with the return for January, February, and March of a given
3168	3168	5 year being due by April 20 of such year; with the return for
3169	3169	6 April, May, and June of a given year being due by July 20 of
3170	3170	7 such year; with the return for July, August, and September of a
3171	3171	8 given year being due by October 20 of such year, and with the
3172	3172	9 return for October, November, and December of a given year
3173	3173	10 being due by January 20 of the following year.
3174	3174	11 If the retailer is otherwise required to file a monthly or
3175	3175	12 quarterly return and if the retailer's average monthly tax
3176	3176	13 liability with the Department does not exceed $50, the
3177	3177	14 Department may authorize his returns to be filed on an annual
3178	3178	15 basis, with the return for a given year being due by January 20
3179	3179	16 of the following year.
3180	3180	17 Such quarter annual and annual returns, as to form and
3181	3181	18 substance, shall be subject to the same requirements as
3182	3182	19 monthly returns.
3183	3183	20 Notwithstanding any other provision in this Act concerning
3184	3184	21 the time within which a retailer may file his return, in the
3185	3185	22 case of any retailer who ceases to engage in a kind of business
3186	3186	23 which makes him responsible for filing returns under this Act,
3187	3187	24 such retailer shall file a final return under this Act with the
3188	3188	25 Department not more than one month after discontinuing such
3189	3189	26 business.
3190	3190
3191	3191
3192	3192
3193	3193
3194	3194
3195	3195	HB0058 - 86 - LRB104 03453 HLH 15152 b
3196	3196
3197	3197
3198	3198	HB0058- 87 -LRB104 03453 HLH 15152 b HB0058 - 87 - LRB104 03453 HLH 15152 b
3199	3199	HB0058 - 87 - LRB104 03453 HLH 15152 b
3200	3200	1 Where the same person has more than one business
3201	3201	2 registered with the Department under separate registrations
3202	3202	3 under this Act, such person may not file each return that is
3203	3203	4 due as a single return covering all such registered
3204	3204	5 businesses, but shall file separate returns for each such
3205	3205	6 registered business.
3206	3206	7 In addition, with respect to motor vehicles, watercraft,
3207	3207	8 aircraft, and trailers that are required to be registered with
3208	3208	9 an agency of this State, except as otherwise provided in this
3209	3209	10 Section, every retailer selling this kind of tangible personal
3210	3210	11 property shall file, with the Department, upon a form to be
3211	3211	12 prescribed and supplied by the Department, a separate return
3212	3212	13 for each such item of tangible personal property which the
3213	3213	14 retailer sells, except that if, in the same transaction, (i) a
3214	3214	15 retailer of aircraft, watercraft, motor vehicles, or trailers
3215	3215	16 transfers more than one aircraft, watercraft, motor vehicle,
3216	3216	17 or trailer to another aircraft, watercraft, motor vehicle
3217	3217	18 retailer, or trailer retailer for the purpose of resale or
3218	3218	19 (ii) a retailer of aircraft, watercraft, motor vehicles, or
3219	3219	20 trailers transfers more than one aircraft, watercraft, motor
3220	3220	21 vehicle, or trailer to a purchaser for use as a qualifying
3221	3221	22 rolling stock as provided in Section 2-5 of this Act, then that
3222	3222	23 seller may report the transfer of all aircraft, watercraft,
3223	3223	24 motor vehicles, or trailers involved in that transaction to
3224	3224	25 the Department on the same uniform invoice-transaction
3225	3225	26 reporting return form. For purposes of this Section,
3226	3226
3227	3227
3228	3228
3229	3229
3230	3230
3231	3231	HB0058 - 87 - LRB104 03453 HLH 15152 b
3232	3232
3233	3233
3234	3234	HB0058- 88 -LRB104 03453 HLH 15152 b HB0058 - 88 - LRB104 03453 HLH 15152 b
3235	3235	HB0058 - 88 - LRB104 03453 HLH 15152 b
3236	3236	1 "watercraft" means a Class 2, Class 3, or Class 4 watercraft as
3237	3237	2 defined in Section 3-2 of the Boat Registration and Safety
3238	3238	3 Act, a personal watercraft, or any boat equipped with an
3239	3239	4 inboard motor.
3240	3240	5 In addition, with respect to motor vehicles, watercraft,
3241	3241	6 aircraft, and trailers that are required to be registered with
3242	3242	7 an agency of this State, every person who is engaged in the
3243	3243	8 business of leasing or renting such items and who, in
3244	3244	9 connection with such business, sells any such item to a
3245	3245	10 retailer for the purpose of resale is, notwithstanding any
3246	3246	11 other provision of this Section to the contrary, authorized to
3247	3247	12 meet the return-filing requirement of this Act by reporting
3248	3248	13 the transfer of all the aircraft, watercraft, motor vehicles,
3249	3249	14 or trailers transferred for resale during a month to the
3250	3250	15 Department on the same uniform invoice-transaction reporting
3251	3251	16 return form on or before the 20th of the month following the
3252	3252	17 month in which the transfer takes place. Notwithstanding any
3253	3253	18 other provision of this Act to the contrary, all returns filed
3254	3254	19 under this paragraph must be filed by electronic means in the
3255	3255	20 manner and form as required by the Department.
3256	3256	21 Any retailer who sells only motor vehicles, watercraft,
3257	3257	22 aircraft, or trailers that are required to be registered with
3258	3258	23 an agency of this State, so that all retailers' occupation tax
3259	3259	24 liability is required to be reported, and is reported, on such
3260	3260	25 transaction reporting returns and who is not otherwise
3261	3261	26 required to file monthly or quarterly returns, need not file
3262	3262
3263	3263
3264	3264
3265	3265
3266	3266
3267	3267	HB0058 - 88 - LRB104 03453 HLH 15152 b
3268	3268
3269	3269
3270	3270	HB0058- 89 -LRB104 03453 HLH 15152 b HB0058 - 89 - LRB104 03453 HLH 15152 b
3271	3271	HB0058 - 89 - LRB104 03453 HLH 15152 b
3272	3272	1 monthly or quarterly returns. However, those retailers shall
3273	3273	2 be required to file returns on an annual basis.
3274	3274	3 The transaction reporting return, in the case of motor
3275	3275	4 vehicles or trailers that are required to be registered with
3276	3276	5 an agency of this State, shall be the same document as the
3277	3277	6 Uniform Invoice referred to in Section 5-402 of the Illinois
3278	3278	7 Vehicle Code and must show the name and address of the seller;
3279	3279	8 the name and address of the purchaser; the amount of the
3280	3280	9 selling price including the amount allowed by the retailer for
3281	3281	10 traded-in property, if any; the amount allowed by the retailer
3282	3282	11 for the traded-in tangible personal property, if any, to the
3283	3283	12 extent to which Section 1 of this Act allows an exemption for
3284	3284	13 the value of traded-in property; the balance payable after
3285	3285	14 deducting such trade-in allowance from the total selling
3286	3286	15 price; the amount of tax due from the retailer with respect to
3287	3287	16 such transaction; the amount of tax collected from the
3288	3288	17 purchaser by the retailer on such transaction (or satisfactory
3289	3289	18 evidence that such tax is not due in that particular instance,
3290	3290	19 if that is claimed to be the fact); the place and date of the
3291	3291	20 sale; a sufficient identification of the property sold; such
3292	3292	21 other information as is required in Section 5-402 of the
3293	3293	22 Illinois Vehicle Code, and such other information as the
3294	3294	23 Department may reasonably require.
3295	3295	24 The transaction reporting return in the case of watercraft
3296	3296	25 or aircraft must show the name and address of the seller; the
3297	3297	26 name and address of the purchaser; the amount of the selling
3298	3298
3299	3299
3300	3300
3301	3301
3302	3302
3303	3303	HB0058 - 89 - LRB104 03453 HLH 15152 b
3304	3304
3305	3305
3306	3306	HB0058- 90 -LRB104 03453 HLH 15152 b HB0058 - 90 - LRB104 03453 HLH 15152 b
3307	3307	HB0058 - 90 - LRB104 03453 HLH 15152 b
3308	3308	1 price including the amount allowed by the retailer for
3309	3309	2 traded-in property, if any; the amount allowed by the retailer
3310	3310	3 for the traded-in tangible personal property, if any, to the
3311	3311	4 extent to which Section 1 of this Act allows an exemption for
3312	3312	5 the value of traded-in property; the balance payable after
3313	3313	6 deducting such trade-in allowance from the total selling
3314	3314	7 price; the amount of tax due from the retailer with respect to
3315	3315	8 such transaction; the amount of tax collected from the
3316	3316	9 purchaser by the retailer on such transaction (or satisfactory
3317	3317	10 evidence that such tax is not due in that particular instance,
3318	3318	11 if that is claimed to be the fact); the place and date of the
3319	3319	12 sale, a sufficient identification of the property sold, and
3320	3320	13 such other information as the Department may reasonably
3321	3321	14 require.
3322	3322	15 Such transaction reporting return shall be filed not later
3323	3323	16 than 20 days after the day of delivery of the item that is
3324	3324	17 being sold, but may be filed by the retailer at any time sooner
3325	3325	18 than that if he chooses to do so. The transaction reporting
3326	3326	19 return and tax remittance or proof of exemption from the
3327	3327	20 Illinois use tax may be transmitted to the Department by way of
3328	3328	21 the State agency with which, or State officer with whom the
3329	3329	22 tangible personal property must be titled or registered (if
3330	3330	23 titling or registration is required) if the Department and
3331	3331	24 such agency or State officer determine that this procedure
3332	3332	25 will expedite the processing of applications for title or
3333	3333	26 registration.
3334	3334
3335	3335
3336	3336
3337	3337
3338	3338
3339	3339	HB0058 - 90 - LRB104 03453 HLH 15152 b
3340	3340
3341	3341
3342	3342	HB0058- 91 -LRB104 03453 HLH 15152 b HB0058 - 91 - LRB104 03453 HLH 15152 b
3343	3343	HB0058 - 91 - LRB104 03453 HLH 15152 b
3344	3344	1 With each such transaction reporting return, the retailer
3345	3345	2 shall remit the proper amount of tax due (or shall submit
3346	3346	3 satisfactory evidence that the sale is not taxable if that is
3347	3347	4 the case), to the Department or its agents, whereupon the
3348	3348	5 Department shall issue, in the purchaser's name, a use tax
3349	3349	6 receipt (or a certificate of exemption if the Department is
3350	3350	7 satisfied that the particular sale is tax exempt) which such
3351	3351	8 purchaser may submit to the agency with which, or State
3352	3352	9 officer with whom, he must title or register the tangible
3353	3353	10 personal property that is involved (if titling or registration
3354	3354	11 is required) in support of such purchaser's application for an
3355	3355	12 Illinois certificate or other evidence of title or
3356	3356	13 registration to such tangible personal property.
3357	3357	14 No retailer's failure or refusal to remit tax under this
3358	3358	15 Act precludes a user, who has paid the proper tax to the
3359	3359	16 retailer, from obtaining his certificate of title or other
3360	3360	17 evidence of title or registration (if titling or registration
3361	3361	18 is required) upon satisfying the Department that such user has
3362	3362	19 paid the proper tax (if tax is due) to the retailer. The
3363	3363	20 Department shall adopt appropriate rules to carry out the
3364	3364	21 mandate of this paragraph.
3365	3365	22 If the user who would otherwise pay tax to the retailer
3366	3366	23 wants the transaction reporting return filed and the payment
3367	3367	24 of the tax or proof of exemption made to the Department before
3368	3368	25 the retailer is willing to take these actions and such user has
3369	3369	26 not paid the tax to the retailer, such user may certify to the
3370	3370
3371	3371
3372	3372
3373	3373
3374	3374
3375	3375	HB0058 - 91 - LRB104 03453 HLH 15152 b
3376	3376
3377	3377
3378	3378	HB0058- 92 -LRB104 03453 HLH 15152 b HB0058 - 92 - LRB104 03453 HLH 15152 b
3379	3379	HB0058 - 92 - LRB104 03453 HLH 15152 b
3380	3380	1 fact of such delay by the retailer and may (upon the Department
3381	3381	2 being satisfied of the truth of such certification) transmit
3382	3382	3 the information required by the transaction reporting return
3383	3383	4 and the remittance for tax or proof of exemption directly to
3384	3384	5 the Department and obtain his tax receipt or exemption
3385	3385	6 determination, in which event the transaction reporting return
3386	3386	7 and tax remittance (if a tax payment was required) shall be
3387	3387	8 credited by the Department to the proper retailer's account
3388	3388	9 with the Department, but without the vendor's discount
3389	3389	10 provided for in this Section being allowed. When the user pays
3390	3390	11 the tax directly to the Department, he shall pay the tax in the
3391	3391	12 same amount and in the same form in which it would be remitted
3392	3392	13 if the tax had been remitted to the Department by the retailer.
3393	3393	14 Refunds made by the seller during the preceding return
3394	3394	15 period to purchasers, on account of tangible personal property
3395	3395	16 returned to the seller, shall be allowed as a deduction under
3396	3396	17 subdivision 5 of his monthly or quarterly return, as the case
3397	3397	18 may be, in case the seller had theretofore included the
3398	3398	19 receipts from the sale of such tangible personal property in a
3399	3399	20 return filed by him and had paid the tax imposed by this Act
3400	3400	21 with respect to such receipts.
3401	3401	22 Where the seller is a corporation, the return filed on
3402	3402	23 behalf of such corporation shall be signed by the president,
3403	3403	24 vice-president, secretary, or treasurer or by the properly
3404	3404	25 accredited agent of such corporation.
3405	3405	26 Where the seller is a limited liability company, the
3406	3406
3407	3407
3408	3408
3409	3409
3410	3410
3411	3411	HB0058 - 92 - LRB104 03453 HLH 15152 b
3412	3412
3413	3413
3414	3414	HB0058- 93 -LRB104 03453 HLH 15152 b HB0058 - 93 - LRB104 03453 HLH 15152 b
3415	3415	HB0058 - 93 - LRB104 03453 HLH 15152 b
3416	3416	1 return filed on behalf of the limited liability company shall
3417	3417	2 be signed by a manager, member, or properly accredited agent
3418	3418	3 of the limited liability company.
3419	3419	4 Except as provided in this Section, the retailer filing
3420	3420	5 the return under this Section shall, at the time of filing such
3421	3421	6 return, pay to the Department the amount of tax imposed by this
3422	3422	7 Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
3423	3423	8 on and after January 1, 1990, or $5 per calendar year,
3424	3424	9 whichever is greater, which is allowed to reimburse the
3425	3425	10 retailer for the expenses incurred in keeping records,
3426	3426	11 preparing and filing returns, remitting the tax and supplying
3427	3427	12 data to the Department on request. On and after January 1,
3428	3428	13 2021, a certified service provider, as defined in the Leveling
3429	3429	14 the Playing Field for Illinois Retail Act, filing the return
3430	3430	15 under this Section on behalf of a remote retailer shall, at the
3431	3431	16 time of such return, pay to the Department the amount of tax
3432	3432	17 imposed by this Act less a discount of 1.75%. A remote retailer
3433	3433	18 using a certified service provider to file a return on its
3434	3434	19 behalf, as provided in the Leveling the Playing Field for
3435	3435	20 Illinois Retail Act, is not eligible for the discount.
3436	3436	21 Beginning with returns due on or after January 1, 2025, the
3437	3437	22 vendor's discount allowed in this Section, the Service
3438	3438	23 Occupation Tax Act, the Use Tax Act, and the Service Use Tax
3439	3439	24 Act, including any local tax administered by the Department
3440	3440	25 and reported on the same return, shall not exceed $1,000 per
3441	3441	26 month in the aggregate for returns other than transaction
3442	3442
3443	3443
3444	3444
3445	3445
3446	3446
3447	3447	HB0058 - 93 - LRB104 03453 HLH 15152 b
3448	3448
3449	3449
3450	3450	HB0058- 94 -LRB104 03453 HLH 15152 b HB0058 - 94 - LRB104 03453 HLH 15152 b
3451	3451	HB0058 - 94 - LRB104 03453 HLH 15152 b
3452	3452	1 returns filed during the month. When determining the discount
3453	3453	2 allowed under this Section, retailers shall include the amount
3454	3454	3 of tax that would have been due at the 1% rate but for the 0%
3455	3455	4 rate imposed under Public Act 102-700. When determining the
3456	3456	5 discount allowed under this Section, retailers shall include
3457	3457	6 the amount of tax that would have been due at the 6.25% rate
3458	3458	7 but for the 1.25% rate imposed on sales tax holiday items under
3459	3459	8 Public Act 102-700 or this amendatory Act of the 104th General
3460	3460	9 Assembly. The discount under this Section is not allowed for
3461	3461	10 the 1.25% portion of taxes paid on aviation fuel that is
3462	3462	11 subject to the revenue use requirements of 49 U.S.C. 47107(b)
3463	3463	12 and 49 U.S.C. 47133. Any prepayment made pursuant to Section
3464	3464	13 2d of this Act shall be included in the amount on which such
3465	3465	14 discount is computed. In the case of retailers who report and
3466	3466	15 pay the tax on a transaction by transaction basis, as provided
3467	3467	16 in this Section, such discount shall be taken with each such
3468	3468	17 tax remittance instead of when such retailer files his
3469	3469	18 periodic return, but, beginning with returns due on or after
3470	3470	19 January 1, 2025, the vendor's discount allowed under this
3471	3471	20 Section and the Use Tax Act, including any local tax
3472	3472	21 administered by the Department and reported on the same
3473	3473	22 transaction return, shall not exceed $1,000 per month for all
3474	3474	23 transaction returns filed during the month. The discount
3475	3475	24 allowed under this Section is allowed only for returns that
3476	3476	25 are filed in the manner required by this Act. The Department
3477	3477	26 may disallow the discount for retailers whose certificate of
3478	3478
3479	3479
3480	3480
3481	3481
3482	3482
3483	3483	HB0058 - 94 - LRB104 03453 HLH 15152 b
3484	3484
3485	3485
3486	3486	HB0058- 95 -LRB104 03453 HLH 15152 b HB0058 - 95 - LRB104 03453 HLH 15152 b
3487	3487	HB0058 - 95 - LRB104 03453 HLH 15152 b
3488	3488	1 registration is revoked at the time the return is filed, but
3489	3489	2 only if the Department's decision to revoke the certificate of
3490	3490	3 registration has become final.
3491	3491	4 Before October 1, 2000, if the taxpayer's average monthly
3492	3492	5 tax liability to the Department under this Act, the Use Tax
3493	3493	6 Act, the Service Occupation Tax Act, and the Service Use Tax
3494	3494	7 Act, excluding any liability for prepaid sales tax to be
3495	3495	8 remitted in accordance with Section 2d of this Act, was
3496	3496	9 $10,000 or more during the preceding 4 complete calendar
3497	3497	10 quarters, he shall file a return with the Department each
3498	3498	11 month by the 20th day of the month next following the month
3499	3499	12 during which such tax liability is incurred and shall make
3500	3500	13 payments to the Department on or before the 7th, 15th, 22nd and
3501	3501	14 last day of the month during which such liability is incurred.
3502	3502	15 On and after October 1, 2000, if the taxpayer's average
3503	3503	16 monthly tax liability to the Department under this Act, the
3504	3504	17 Use Tax Act, the Service Occupation Tax Act, and the Service
3505	3505	18 Use Tax Act, excluding any liability for prepaid sales tax to
3506	3506	19 be remitted in accordance with Section 2d of this Act, was
3507	3507	20 $20,000 or more during the preceding 4 complete calendar
3508	3508	21 quarters, he shall file a return with the Department each
3509	3509	22 month by the 20th day of the month next following the month
3510	3510	23 during which such tax liability is incurred and shall make
3511	3511	24 payment to the Department on or before the 7th, 15th, 22nd and
3512	3512	25 last day of the month during which such liability is incurred.
3513	3513	26 If the month during which such tax liability is incurred began
3514	3514
3515	3515
3516	3516
3517	3517
3518	3518
3519	3519	HB0058 - 95 - LRB104 03453 HLH 15152 b
3520	3520
3521	3521
3522	3522	HB0058- 96 -LRB104 03453 HLH 15152 b HB0058 - 96 - LRB104 03453 HLH 15152 b
3523	3523	HB0058 - 96 - LRB104 03453 HLH 15152 b
3524	3524	1 prior to January 1, 1985, each payment shall be in an amount
3525	3525	2 equal to 1/4 of the taxpayer's actual liability for the month
3526	3526	3 or an amount set by the Department not to exceed 1/4 of the
3527	3527	4 average monthly liability of the taxpayer to the Department
3528	3528	5 for the preceding 4 complete calendar quarters (excluding the
3529	3529	6 month of highest liability and the month of lowest liability
3530	3530	7 in such 4 quarter period). If the month during which such tax
3531	3531	8 liability is incurred begins on or after January 1, 1985 and
3532	3532	9 prior to January 1, 1987, each payment shall be in an amount
3533	3533	10 equal to 22.5% of the taxpayer's actual liability for the
3534	3534	11 month or 27.5% of the taxpayer's liability for the same
3535	3535	12 calendar month of the preceding year. If the month during
3536	3536	13 which such tax liability is incurred begins on or after
3537	3537	14 January 1, 1987 and prior to January 1, 1988, each payment
3538	3538	15 shall be in an amount equal to 22.5% of the taxpayer's actual
3539	3539	16 liability for the month or 26.25% of the taxpayer's liability
3540	3540	17 for the same calendar month of the preceding year. If the month
3541	3541	18 during which such tax liability is incurred begins on or after
3542	3542	19 January 1, 1988, and prior to January 1, 1989, or begins on or
3543	3543	20 after January 1, 1996, each payment shall be in an amount equal
3544	3544	21 to 22.5% of the taxpayer's actual liability for the month or
3545	3545	22 25% of the taxpayer's liability for the same calendar month of
3546	3546	23 the preceding year. If the month during which such tax
3547	3547	24 liability is incurred begins on or after January 1, 1989, and
3548	3548	25 prior to January 1, 1996, each payment shall be in an amount
3549	3549	26 equal to 22.5% of the taxpayer's actual liability for the
3550	3550
3551	3551
3552	3552
3553	3553
3554	3554
3555	3555	HB0058 - 96 - LRB104 03453 HLH 15152 b
3556	3556
3557	3557
3558	3558	HB0058- 97 -LRB104 03453 HLH 15152 b HB0058 - 97 - LRB104 03453 HLH 15152 b
3559	3559	HB0058 - 97 - LRB104 03453 HLH 15152 b
3560	3560	1 month or 25% of the taxpayer's liability for the same calendar
3561	3561	2 month of the preceding year or 100% of the taxpayer's actual
3562	3562	3 liability for the quarter monthly reporting period. The amount
3563	3563	4 of such quarter monthly payments shall be credited against the
3564	3564	5 final tax liability of the taxpayer's return for that month.
3565	3565	6 Before October 1, 2000, once applicable, the requirement of
3566	3566	7 the making of quarter monthly payments to the Department by
3567	3567	8 taxpayers having an average monthly tax liability of $10,000
3568	3568	9 or more as determined in the manner provided above shall
3569	3569	10 continue until such taxpayer's average monthly liability to
3570	3570	11 the Department during the preceding 4 complete calendar
3571	3571	12 quarters (excluding the month of highest liability and the
3572	3572	13 month of lowest liability) is less than $9,000, or until such
3573	3573	14 taxpayer's average monthly liability to the Department as
3574	3574	15 computed for each calendar quarter of the 4 preceding complete
3575	3575	16 calendar quarter period is less than $10,000. However, if a
3576	3576	17 taxpayer can show the Department that a substantial change in
3577	3577	18 the taxpayer's business has occurred which causes the taxpayer
3578	3578	19 to anticipate that his average monthly tax liability for the
3579	3579	20 reasonably foreseeable future will fall below the $10,000
3580	3580	21 threshold stated above, then such taxpayer may petition the
3581	3581	22 Department for a change in such taxpayer's reporting status.
3582	3582	23 On and after October 1, 2000, once applicable, the requirement
3583	3583	24 of the making of quarter monthly payments to the Department by
3584	3584	25 taxpayers having an average monthly tax liability of $20,000
3585	3585	26 or more as determined in the manner provided above shall
3586	3586
3587	3587
3588	3588
3589	3589
3590	3590
3591	3591	HB0058 - 97 - LRB104 03453 HLH 15152 b
3592	3592
3593	3593
3594	3594	HB0058- 98 -LRB104 03453 HLH 15152 b HB0058 - 98 - LRB104 03453 HLH 15152 b
3595	3595	HB0058 - 98 - LRB104 03453 HLH 15152 b
3596	3596	1 continue until such taxpayer's average monthly liability to
3597	3597	2 the Department during the preceding 4 complete calendar
3598	3598	3 quarters (excluding the month of highest liability and the
3599	3599	4 month of lowest liability) is less than $19,000 or until such
3600	3600	5 taxpayer's average monthly liability to the Department as
3601	3601	6 computed for each calendar quarter of the 4 preceding complete
3602	3602	7 calendar quarter period is less than $20,000. However, if a
3603	3603	8 taxpayer can show the Department that a substantial change in
3604	3604	9 the taxpayer's business has occurred which causes the taxpayer
3605	3605	10 to anticipate that his average monthly tax liability for the
3606	3606	11 reasonably foreseeable future will fall below the $20,000
3607	3607	12 threshold stated above, then such taxpayer may petition the
3608	3608	13 Department for a change in such taxpayer's reporting status.
3609	3609	14 The Department shall change such taxpayer's reporting status
3610	3610	15 unless it finds that such change is seasonal in nature and not
3611	3611	16 likely to be long term. Quarter monthly payment status shall
3612	3612	17 be determined under this paragraph as if the rate reduction to
3613	3613	18 0% in Public Act 102-700 on food for human consumption that is
3614	3614	19 to be consumed off the premises where it is sold (other than
3615	3615	20 alcoholic beverages, food consisting of or infused with adult
3616	3616	21 use cannabis, soft drinks, and food that has been prepared for
3617	3617	22 immediate consumption) had not occurred. For quarter monthly
3618	3618	23 payments due under this paragraph on or after July 1, 2023 and
3619	3619	24 through June 30, 2024, "25% of the taxpayer's liability for
3620	3620	25 the same calendar month of the preceding year" shall be
3621	3621	26 determined as if the rate reduction to 0% in Public Act 102-700
3622	3622
3623	3623
3624	3624
3625	3625
3626	3626
3627	3627	HB0058 - 98 - LRB104 03453 HLH 15152 b
3628	3628
3629	3629
3630	3630	HB0058- 99 -LRB104 03453 HLH 15152 b HB0058 - 99 - LRB104 03453 HLH 15152 b
3631	3631	HB0058 - 99 - LRB104 03453 HLH 15152 b
3632	3632	1 had not occurred. Quarter monthly payment status shall be
3633	3633	2 determined under this paragraph as if the rate reduction to
3634	3634	3 1.25% in Public Act 102-700 on sales tax holiday items had not
3635	3635	4 occurred. Quarter monthly payment status shall be determined
3636	3636	5 under this paragraph as if the rate reduction to 1.25% in this
3637	3637	6 amendatory Act of the 104th General Assembly on sales tax
3638	3638	7 holiday items had not occurred. For quarter monthly payments
3639	3639	8 due on or after July 1, 2023 and through June 30, 2024, "25% of
3640	3640	9 the taxpayer's liability for the same calendar month of the
3641	3641	10 preceding year" shall be determined as if the rate reduction
3642	3642	11 to 1.25% in Public Act 102-700 on sales tax holiday items had
3643	3643	12 not occurred. For quarter monthly payments due on or after
3644	3644	13 July 1, 2025 and through June 30, 2026, "25% of the taxpayer's
3645	3645	14 liability for the same calendar month of the preceding year"
3646	3646	15 shall be determined as if the rate reduction to 1.25% in this
3647	3647	16 amendatory Act of the 104th General Assembly on sales tax
3648	3648	17 holiday items had not occurred. If any such quarter monthly
3649	3649	18 payment is not paid at the time or in the amount required by
3650	3650	19 this Section, then the taxpayer shall be liable for penalties
3651	3651	20 and interest on the difference between the minimum amount due
3652	3652	21 as a payment and the amount of such quarter monthly payment
3653	3653	22 actually and timely paid, except insofar as the taxpayer has
3654	3654	23 previously made payments for that month to the Department in
3655	3655	24 excess of the minimum payments previously due as provided in
3656	3656	25 this Section. The Department shall make reasonable rules and
3657	3657	26 regulations to govern the quarter monthly payment amount and
3658	3658
3659	3659
3660	3660
3661	3661
3662	3662
3663	3663	HB0058 - 99 - LRB104 03453 HLH 15152 b
3664	3664
3665	3665
3666	3666	HB0058- 100 -LRB104 03453 HLH 15152 b HB0058 - 100 - LRB104 03453 HLH 15152 b
3667	3667	HB0058 - 100 - LRB104 03453 HLH 15152 b
3668	3668	1 quarter monthly payment dates for taxpayers who file on other
3669	3669	2 than a calendar monthly basis.
3670	3670	3 The provisions of this paragraph apply before October 1,
3671	3671	4 2001. Without regard to whether a taxpayer is required to make
3672	3672	5 quarter monthly payments as specified above, any taxpayer who
3673	3673	6 is required by Section 2d of this Act to collect and remit
3674	3674	7 prepaid taxes and has collected prepaid taxes which average in
3675	3675	8 excess of $25,000 per month during the preceding 2 complete
3676	3676	9 calendar quarters, shall file a return with the Department as
3677	3677	10 required by Section 2f and shall make payments to the
3678	3678	11 Department on or before the 7th, 15th, 22nd and last day of the
3679	3679	12 month during which such liability is incurred. If the month
3680	3680	13 during which such tax liability is incurred began prior to
3681	3681	14 September 1, 1985 (the effective date of Public Act 84-221),
3682	3682	15 each payment shall be in an amount not less than 22.5% of the
3683	3683	16 taxpayer's actual liability under Section 2d. If the month
3684	3684	17 during which such tax liability is incurred begins on or after
3685	3685	18 January 1, 1986, each payment shall be in an amount equal to
3686	3686	19 22.5% of the taxpayer's actual liability for the month or
3687	3687	20 27.5% of the taxpayer's liability for the same calendar month
3688	3688	21 of the preceding calendar year. If the month during which such
3689	3689	22 tax liability is incurred begins on or after January 1, 1987,
3690	3690	23 each payment shall be in an amount equal to 22.5% of the
3691	3691	24 taxpayer's actual liability for the month or 26.25% of the
3692	3692	25 taxpayer's liability for the same calendar month of the
3693	3693	26 preceding year. The amount of such quarter monthly payments
3694	3694
3695	3695
3696	3696
3697	3697
3698	3698
3699	3699	HB0058 - 100 - LRB104 03453 HLH 15152 b
3700	3700
3701	3701
3702	3702	HB0058- 101 -LRB104 03453 HLH 15152 b HB0058 - 101 - LRB104 03453 HLH 15152 b
3703	3703	HB0058 - 101 - LRB104 03453 HLH 15152 b
3704	3704	1 shall be credited against the final tax liability of the
3705	3705	2 taxpayer's return for that month filed under this Section or
3706	3706	3 Section 2f, as the case may be. Once applicable, the
3707	3707	4 requirement of the making of quarter monthly payments to the
3708	3708	5 Department pursuant to this paragraph shall continue until
3709	3709	6 such taxpayer's average monthly prepaid tax collections during
3710	3710	7 the preceding 2 complete calendar quarters is $25,000 or less.
3711	3711	8 If any such quarter monthly payment is not paid at the time or
3712	3712	9 in the amount required, the taxpayer shall be liable for
3713	3713	10 penalties and interest on such difference, except insofar as
3714	3714	11 the taxpayer has previously made payments for that month in
3715	3715	12 excess of the minimum payments previously due.
3716	3716	13 The provisions of this paragraph apply on and after
3717	3717	14 October 1, 2001. Without regard to whether a taxpayer is
3718	3718	15 required to make quarter monthly payments as specified above,
3719	3719	16 any taxpayer who is required by Section 2d of this Act to
3720	3720	17 collect and remit prepaid taxes and has collected prepaid
3721	3721	18 taxes that average in excess of $20,000 per month during the
3722	3722	19 preceding 4 complete calendar quarters shall file a return
3723	3723	20 with the Department as required by Section 2f and shall make
3724	3724	21 payments to the Department on or before the 7th, 15th, 22nd,
3725	3725	22 and last day of the month during which the liability is
3726	3726	23 incurred. Each payment shall be in an amount equal to 22.5% of
3727	3727	24 the taxpayer's actual liability for the month or 25% of the
3728	3728	25 taxpayer's liability for the same calendar month of the
3729	3729	26 preceding year. The amount of the quarter monthly payments
3730	3730
3731	3731
3732	3732
3733	3733
3734	3734
3735	3735	HB0058 - 101 - LRB104 03453 HLH 15152 b
3736	3736
3737	3737
3738	3738	HB0058- 102 -LRB104 03453 HLH 15152 b HB0058 - 102 - LRB104 03453 HLH 15152 b
3739	3739	HB0058 - 102 - LRB104 03453 HLH 15152 b
3740	3740	1 shall be credited against the final tax liability of the
3741	3741	2 taxpayer's return for that month filed under this Section or
3742	3742	3 Section 2f, as the case may be. Once applicable, the
3743	3743	4 requirement of the making of quarter monthly payments to the
3744	3744	5 Department pursuant to this paragraph shall continue until the
3745	3745	6 taxpayer's average monthly prepaid tax collections during the
3746	3746	7 preceding 4 complete calendar quarters (excluding the month of
3747	3747	8 highest liability and the month of lowest liability) is less
3748	3748	9 than $19,000 or until such taxpayer's average monthly
3749	3749	10 liability to the Department as computed for each calendar
3750	3750	11 quarter of the 4 preceding complete calendar quarters is less
3751	3751	12 than $20,000. If any such quarter monthly payment is not paid
3752	3752	13 at the time or in the amount required, the taxpayer shall be
3753	3753	14 liable for penalties and interest on such difference, except
3754	3754	15 insofar as the taxpayer has previously made payments for that
3755	3755	16 month in excess of the minimum payments previously due.
3756	3756	17 If any payment provided for in this Section exceeds the
3757	3757	18 taxpayer's liabilities under this Act, the Use Tax Act, the
3758	3758	19 Service Occupation Tax Act, and the Service Use Tax Act, as
3759	3759	20 shown on an original monthly return, the Department shall, if
3760	3760	21 requested by the taxpayer, issue to the taxpayer a credit
3761	3761	22 memorandum no later than 30 days after the date of payment. The
3762	3762	23 credit evidenced by such credit memorandum may be assigned by
3763	3763	24 the taxpayer to a similar taxpayer under this Act, the Use Tax
3764	3764	25 Act, the Service Occupation Tax Act, or the Service Use Tax
3765	3765	26 Act, in accordance with reasonable rules and regulations to be
3766	3766
3767	3767
3768	3768
3769	3769
3770	3770
3771	3771	HB0058 - 102 - LRB104 03453 HLH 15152 b
3772	3772
3773	3773
3774	3774	HB0058- 103 -LRB104 03453 HLH 15152 b HB0058 - 103 - LRB104 03453 HLH 15152 b
3775	3775	HB0058 - 103 - LRB104 03453 HLH 15152 b
3776	3776	1 prescribed by the Department. If no such request is made, the
3777	3777	2 taxpayer may credit such excess payment against tax liability
3778	3778	3 subsequently to be remitted to the Department under this Act,
3779	3779	4 the Use Tax Act, the Service Occupation Tax Act, or the Service
3780	3780	5 Use Tax Act, in accordance with reasonable rules and
3781	3781	6 regulations prescribed by the Department. If the Department
3782	3782	7 subsequently determined that all or any part of the credit
3783	3783	8 taken was not actually due to the taxpayer, the taxpayer's %
3784	3784	9 vendor's discount shall be reduced, if necessary, to reflect
3785	3785	10 the difference between the credit taken and that actually due,
3786	3786	11 and that taxpayer shall be liable for penalties and interest
3787	3787	12 on such difference.
3788	3788	13 If a retailer of motor fuel is entitled to a credit under
3789	3789	14 Section 2d of this Act which exceeds the taxpayer's liability
3790	3790	15 to the Department under this Act for the month for which the
3791	3791	16 taxpayer is filing a return, the Department shall issue the
3792	3792	17 taxpayer a credit memorandum for the excess.
3793	3793	18 Beginning January 1, 1990, each month the Department shall
3794	3794	19 pay into the Local Government Tax Fund, a special fund in the
3795	3795	20 State treasury which is hereby created, the net revenue
3796	3796	21 realized for the preceding month from the 1% tax imposed under
3797	3797	22 this Act.
3798	3798	23 Beginning January 1, 1990, each month the Department shall
3799	3799	24 pay into the County and Mass Transit District Fund, a special
3800	3800	25 fund in the State treasury which is hereby created, 4% of the
3801	3801	26 net revenue realized for the preceding month from the 6.25%
3802	3802
3803	3803
3804	3804
3805	3805
3806	3806
3807	3807	HB0058 - 103 - LRB104 03453 HLH 15152 b
3808	3808
3809	3809
3810	3810	HB0058- 104 -LRB104 03453 HLH 15152 b HB0058 - 104 - LRB104 03453 HLH 15152 b
3811	3811	HB0058 - 104 - LRB104 03453 HLH 15152 b
3812	3812	1 general rate other than aviation fuel sold on or after
3813	3813	2 December 1, 2019. This exception for aviation fuel only
3814	3814	3 applies for so long as the revenue use requirements of 49
3815	3815	4 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
3816	3816	5 Beginning August 1, 2000, each month the Department shall
3817	3817	6 pay into the County and Mass Transit District Fund 20% of the
3818	3818	7 net revenue realized for the preceding month from the 1.25%
3819	3819	8 rate on the selling price of motor fuel and gasohol. If, in any
3820	3820	9 month, the tax on sales tax holiday items, as defined in
3821	3821	10 Section 2-8, is imposed at the rate of 1.25%, then the
3822	3822	11 Department shall pay 20% of the net revenue realized for that
3823	3823	12 month from the 1.25% rate on the selling price of sales tax
3824	3824	13 holiday items into the County and Mass Transit District Fund.
3825	3825	14 Beginning January 1, 1990, each month the Department shall
3826	3826	15 pay into the Local Government Tax Fund 16% of the net revenue
3827	3827	16 realized for the preceding month from the 6.25% general rate
3828	3828	17 on the selling price of tangible personal property other than
3829	3829	18 aviation fuel sold on or after December 1, 2019. This
3830	3830	19 exception for aviation fuel only applies for so long as the
3831	3831	20 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
3832	3832	21 47133 are binding on the State.
3833	3833	22 For aviation fuel sold on or after December 1, 2019, each
3834	3834	23 month the Department shall pay into the State Aviation Program
3835	3835	24 Fund 20% of the net revenue realized for the preceding month
3836	3836	25 from the 6.25% general rate on the selling price of aviation
3837	3837	26 fuel, less an amount estimated by the Department to be
3838	3838
3839	3839
3840	3840
3841	3841
3842	3842
3843	3843	HB0058 - 104 - LRB104 03453 HLH 15152 b
3844	3844
3845	3845
3846	3846	HB0058- 105 -LRB104 03453 HLH 15152 b HB0058 - 105 - LRB104 03453 HLH 15152 b
3847	3847	HB0058 - 105 - LRB104 03453 HLH 15152 b
3848	3848	1 required for refunds of the 20% portion of the tax on aviation
3849	3849	2 fuel under this Act, which amount shall be deposited into the
3850	3850	3 Aviation Fuel Sales Tax Refund Fund. The Department shall only
3851	3851	4 pay moneys into the State Aviation Program Fund and the
3852	3852	5 Aviation Fuel Sales Tax Refund Fund under this Act for so long
3853	3853	6 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
3854	3854	7 U.S.C. 47133 are binding on the State.
3855	3855	8 Beginning August 1, 2000, each month the Department shall
3856	3856	9 pay into the Local Government Tax Fund 80% of the net revenue
3857	3857	10 realized for the preceding month from the 1.25% rate on the
3858	3858	11 selling price of motor fuel and gasohol. If, in any month, the
3859	3859	12 tax on sales tax holiday items, as defined in Section 2-8, is
3860	3860	13 imposed at the rate of 1.25%, then the Department shall pay 80%
3861	3861	14 of the net revenue realized for that month from the 1.25% rate
3862	3862	15 on the selling price of sales tax holiday items into the Local
3863	3863	16 Government Tax Fund.
3864	3864	17 Beginning October 1, 2009, each month the Department shall
3865	3865	18 pay into the Capital Projects Fund an amount that is equal to
3866	3866	19 an amount estimated by the Department to represent 80% of the
3867	3867	20 net revenue realized for the preceding month from the sale of
3868	3868	21 candy, grooming and hygiene products, and soft drinks that had
3869	3869	22 been taxed at a rate of 1% prior to September 1, 2009 but that
3870	3870	23 are now taxed at 6.25%.
3871	3871	24 Beginning July 1, 2011, each month the Department shall
3872	3872	25 pay into the Clean Air Act Permit Fund 80% of the net revenue
3873	3873	26 realized for the preceding month from the 6.25% general rate
3874	3874
3875	3875
3876	3876
3877	3877
3878	3878
3879	3879	HB0058 - 105 - LRB104 03453 HLH 15152 b
3880	3880
3881	3881
3882	3882	HB0058- 106 -LRB104 03453 HLH 15152 b HB0058 - 106 - LRB104 03453 HLH 15152 b
3883	3883	HB0058 - 106 - LRB104 03453 HLH 15152 b
3884	3884	1 on the selling price of sorbents used in Illinois in the
3885	3885	2 process of sorbent injection as used to comply with the
3886	3886	3 Environmental Protection Act or the federal Clean Air Act, but
3887	3887	4 the total payment into the Clean Air Act Permit Fund under this
3888	3888	5 Act and the Use Tax Act shall not exceed $2,000,000 in any
3889	3889	6 fiscal year.
3890	3890	7 Beginning July 1, 2013, each month the Department shall
3891	3891	8 pay into the Underground Storage Tank Fund from the proceeds
3892	3892	9 collected under this Act, the Use Tax Act, the Service Use Tax
3893	3893	10 Act, and the Service Occupation Tax Act an amount equal to the
3894	3894	11 average monthly deficit in the Underground Storage Tank Fund
3895	3895	12 during the prior year, as certified annually by the Illinois
3896	3896	13 Environmental Protection Agency, but the total payment into
3897	3897	14 the Underground Storage Tank Fund under this Act, the Use Tax
3898	3898	15 Act, the Service Use Tax Act, and the Service Occupation Tax
3899	3899	16 Act shall not exceed $18,000,000 in any State fiscal year. As
3900	3900	17 used in this paragraph, the "average monthly deficit" shall be
3901	3901	18 equal to the difference between the average monthly claims for
3902	3902	19 payment by the fund and the average monthly revenues deposited
3903	3903	20 into the fund, excluding payments made pursuant to this
3904	3904	21 paragraph.
3905	3905	22 Beginning July 1, 2015, of the remainder of the moneys
3906	3906	23 received by the Department under the Use Tax Act, the Service
3907	3907	24 Use Tax Act, the Service Occupation Tax Act, and this Act, each
3908	3908	25 month the Department shall deposit $500,000 into the State
3909	3909	26 Crime Laboratory Fund.
3910	3910
3911	3911
3912	3912
3913	3913
3914	3914
3915	3915	HB0058 - 106 - LRB104 03453 HLH 15152 b
3916	3916
3917	3917
3918	3918	HB0058- 107 -LRB104 03453 HLH 15152 b HB0058 - 107 - LRB104 03453 HLH 15152 b
3919	3919	HB0058 - 107 - LRB104 03453 HLH 15152 b
3920	3920	1 Of the remainder of the moneys received by the Department
3921	3921	2 pursuant to this Act, (a) 1.75% thereof shall be paid into the
3922	3922	3 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
3923	3923	4 and after July 1, 1989, 3.8% thereof shall be paid into the
3924	3924	5 Build Illinois Fund; provided, however, that if in any fiscal
3925	3925	6 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
3926	3926	7 may be, of the moneys received by the Department and required
3927	3927	8 to be paid into the Build Illinois Fund pursuant to this Act,
3928	3928	9 Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
3929	3929	10 Act, and Section 9 of the Service Occupation Tax Act, such Acts
3930	3930	11 being hereinafter called the "Tax Acts" and such aggregate of
3931	3931	12 2.2% or 3.8%, as the case may be, of moneys being hereinafter
3932	3932	13 called the "Tax Act Amount", and (2) the amount transferred to
3933	3933	14 the Build Illinois Fund from the State and Local Sales Tax
3934	3934	15 Reform Fund shall be less than the Annual Specified Amount (as
3935	3935	16 hereinafter defined), an amount equal to the difference shall
3936	3936	17 be immediately paid into the Build Illinois Fund from other
3937	3937	18 moneys received by the Department pursuant to the Tax Acts;
3938	3938	19 the "Annual Specified Amount" means the amounts specified
3939	3939	20 below for fiscal years 1986 through 1993:
3940	3940	21Fiscal YearAnnual Specified Amount221986$54,800,000231987$76,650,000241988$80,480,000251989$88,510,000261990$115,330,000 21 Fiscal Year Annual Specified Amount 22 1986 $54,800,000 23 1987 $76,650,000 24 1988 $80,480,000 25 1989 $88,510,000 26 1990 $115,330,000
3941	3941	21 Fiscal Year Annual Specified Amount
3942	3942	22 1986 $54,800,000
3943	3943	23 1987 $76,650,000
3944	3944	24 1988 $80,480,000
3945	3945	25 1989 $88,510,000
3946	3946	26 1990 $115,330,000
3947	3947
3948	3948
3949	3949
3950	3950
3951	3951
3952	3952	HB0058 - 107 - LRB104 03453 HLH 15152 b
3953	3953
3954	3954
3955	3955	21 Fiscal Year Annual Specified Amount
3956	3956	22 1986 $54,800,000
3957	3957	23 1987 $76,650,000
3958	3958	24 1988 $80,480,000
3959	3959	25 1989 $88,510,000
3960	3960	26 1990 $115,330,000
3961	3961
3962	3962
3963	3963	HB0058- 108 -LRB104 03453 HLH 15152 b HB0058 - 108 - LRB104 03453 HLH 15152 b
3964	3964	HB0058 - 108 - LRB104 03453 HLH 15152 b
3965	3965	11991$145,470,00021992$182,730,00031993$206,520,000; 1 1991 $145,470,000 2 1992 $182,730,000 3 1993 $206,520,000;
3966	3966	1 1991 $145,470,000
3967	3967	2 1992 $182,730,000
3968	3968	3 1993 $206,520,000;
3969	3969	4 and means the Certified Annual Debt Service Requirement (as
3970	3970	5 defined in Section 13 of the Build Illinois Bond Act) or the
3971	3971	6 Tax Act Amount, whichever is greater, for fiscal year 1994 and
3972	3972	7 each fiscal year thereafter; and further provided, that if on
3973	3973	8 the last business day of any month the sum of (1) the Tax Act
3974	3974	9 Amount required to be deposited into the Build Illinois Bond
3975	3975	10 Account in the Build Illinois Fund during such month and (2)
3976	3976	11 the amount transferred to the Build Illinois Fund from the
3977	3977	12 State and Local Sales Tax Reform Fund shall have been less than
3978	3978	13 1/12 of the Annual Specified Amount, an amount equal to the
3979	3979	14 difference shall be immediately paid into the Build Illinois
3980	3980	15 Fund from other moneys received by the Department pursuant to
3981	3981	16 the Tax Acts; and, further provided, that in no event shall the
3982	3982	17 payments required under the preceding proviso result in
3983	3983	18 aggregate payments into the Build Illinois Fund pursuant to
3984	3984	19 this clause (b) for any fiscal year in excess of the greater of
3985	3985	20 (i) the Tax Act Amount or (ii) the Annual Specified Amount for
3986	3986	21 such fiscal year. The amounts payable into the Build Illinois
3987	3987	22 Fund under clause (b) of the first sentence in this paragraph
3988	3988	23 shall be payable only until such time as the aggregate amount
3989	3989	24 on deposit under each trust indenture securing Bonds issued
3990	3990	25 and outstanding pursuant to the Build Illinois Bond Act is
3991	3991	26 sufficient, taking into account any future investment income,
3992	3992
3993	3993
3994	3994
3995	3995
3996	3996
3997	3997	HB0058 - 108 - LRB104 03453 HLH 15152 b
3998	3998
3999	3999	1 1991 $145,470,000
4000	4000	2 1992 $182,730,000
4001	4001	3 1993 $206,520,000;
4002	4002
4003	4003
4004	4004	HB0058- 109 -LRB104 03453 HLH 15152 b HB0058 - 109 - LRB104 03453 HLH 15152 b
4005	4005	HB0058 - 109 - LRB104 03453 HLH 15152 b
4006	4006	1 to fully provide, in accordance with such indenture, for the
4007	4007	2 defeasance of or the payment of the principal of, premium, if
4008	4008	3 any, and interest on the Bonds secured by such indenture and on
4009	4009	4 any Bonds expected to be issued thereafter and all fees and
4010	4010	5 costs payable with respect thereto, all as certified by the
4011	4011	6 Director of the Bureau of the Budget (now Governor's Office of
4012	4012	7 Management and Budget). If on the last business day of any
4013	4013	8 month in which Bonds are outstanding pursuant to the Build
4014	4014	9 Illinois Bond Act, the aggregate of moneys deposited in the
4015	4015	10 Build Illinois Bond Account in the Build Illinois Fund in such
4016	4016	11 month shall be less than the amount required to be transferred
4017	4017	12 in such month from the Build Illinois Bond Account to the Build
4018	4018	13 Illinois Bond Retirement and Interest Fund pursuant to Section
4019	4019	14 13 of the Build Illinois Bond Act, an amount equal to such
4020	4020	15 deficiency shall be immediately paid from other moneys
4021	4021	16 received by the Department pursuant to the Tax Acts to the
4022	4022	17 Build Illinois Fund; provided, however, that any amounts paid
4023	4023	18 to the Build Illinois Fund in any fiscal year pursuant to this
4024	4024	19 sentence shall be deemed to constitute payments pursuant to
4025	4025	20 clause (b) of the first sentence of this paragraph and shall
4026	4026	21 reduce the amount otherwise payable for such fiscal year
4027	4027	22 pursuant to that clause (b). The moneys received by the
4028	4028	23 Department pursuant to this Act and required to be deposited
4029	4029	24 into the Build Illinois Fund are subject to the pledge, claim
4030	4030	25 and charge set forth in Section 12 of the Build Illinois Bond
4031	4031	26 Act.
4032	4032
4033	4033
4034	4034
4035	4035
4036	4036
4037	4037	HB0058 - 109 - LRB104 03453 HLH 15152 b
4038	4038
4039	4039
4040	4040	HB0058- 110 -LRB104 03453 HLH 15152 b HB0058 - 110 - LRB104 03453 HLH 15152 b
4041	4041	HB0058 - 110 - LRB104 03453 HLH 15152 b
4042	4042	1 Subject to payment of amounts into the Build Illinois Fund
4043	4043	2 as provided in the preceding paragraph or in any amendment
4044	4044	3 thereto hereafter enacted, the following specified monthly
4045	4045	4 installment of the amount requested in the certificate of the
4046	4046	5 Chairman of the Metropolitan Pier and Exposition Authority
4047	4047	6 provided under Section 8.25f of the State Finance Act, but not
4048	4048	7 in excess of sums designated as "Total Deposit", shall be
4049	4049	8 deposited in the aggregate from collections under Section 9 of
4050	4050	9 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
4051	4051	10 9 of the Service Occupation Tax Act, and Section 3 of the
4052	4052	11 Retailers' Occupation Tax Act into the McCormick Place
4053	4053	12 Expansion Project Fund in the specified fiscal years.
4054	4054	13Fiscal YearTotal Deposit141993 $0151994 53,000,000161995 58,000,000171996 61,000,000181997 64,000,000191998 68,000,000201999 71,000,000212000 75,000,000222001 80,000,000232002 93,000,000242003 99,000,000252004103,000,000262005108,000,000 13 Fiscal Year Total Deposit 14 1993 $0 15 1994 53,000,000 16 1995 58,000,000 17 1996 61,000,000 18 1997 64,000,000 19 1998 68,000,000 20 1999 71,000,000 21 2000 75,000,000 22 2001 80,000,000 23 2002 93,000,000 24 2003 99,000,000 25 2004 103,000,000 26 2005 108,000,000
4055	4055	13 Fiscal Year Total Deposit
4056	4056	14 1993 $0
4057	4057	15 1994 53,000,000
4058	4058	16 1995 58,000,000
4059	4059	17 1996 61,000,000
4060	4060	18 1997 64,000,000
4061	4061	19 1998 68,000,000
4062	4062	20 1999 71,000,000
4063	4063	21 2000 75,000,000
4064	4064	22 2001 80,000,000
4065	4065	23 2002 93,000,000
4066	4066	24 2003 99,000,000
4067	4067	25 2004 103,000,000
4068	4068	26 2005 108,000,000
4069	4069
4070	4070
4071	4071
4072	4072
4073	4073
4074	4074	HB0058 - 110 - LRB104 03453 HLH 15152 b
4075	4075
4076	4076
4077	4077	13 Fiscal Year Total Deposit
4078	4078	14 1993 $0
4079	4079	15 1994 53,000,000
4080	4080	16 1995 58,000,000
4081	4081	17 1996 61,000,000
4082	4082	18 1997 64,000,000
4083	4083	19 1998 68,000,000
4084	4084	20 1999 71,000,000
4085	4085	21 2000 75,000,000
4086	4086	22 2001 80,000,000
4087	4087	23 2002 93,000,000
4088	4088	24 2003 99,000,000
4089	4089	25 2004 103,000,000
4090	4090	26 2005 108,000,000
4091	4091
4092	4092
4093	4093	HB0058- 111 -LRB104 03453 HLH 15152 b HB0058 - 111 - LRB104 03453 HLH 15152 b
4094	4094	HB0058 - 111 - LRB104 03453 HLH 15152 b
4095	4095	12006113,000,00022007119,000,00032008126,000,00042009132,000,00052010139,000,00062011146,000,00072012153,000,00082013161,000,00092014170,000,000102015179,000,000112016189,000,000122017199,000,000132018210,000,000142019221,000,000152020233,000,000162021300,000,000172022300,000,000182023300,000,000192024 300,000,000202025 300,000,000212026 300,000,000222027 375,000,000232028 375,000,000242029 375,000,000252030 375,000,000262031 375,000,000 1 2006 113,000,000 2 2007 119,000,000 3 2008 126,000,000 4 2009 132,000,000 5 2010 139,000,000 6 2011 146,000,000 7 2012 153,000,000 8 2013 161,000,000 9 2014 170,000,000 10 2015 179,000,000 11 2016 189,000,000 12 2017 199,000,000 13 2018 210,000,000 14 2019 221,000,000 15 2020 233,000,000 16 2021 300,000,000 17 2022 300,000,000 18 2023 300,000,000 19 2024 300,000,000 20 2025 300,000,000 21 2026 300,000,000 22 2027 375,000,000 23 2028 375,000,000 24 2029 375,000,000 25 2030 375,000,000 26 2031 375,000,000
4096	4096	1 2006 113,000,000
4097	4097	2 2007 119,000,000
4098	4098	3 2008 126,000,000
4099	4099	4 2009 132,000,000
4100	4100	5 2010 139,000,000
4101	4101	6 2011 146,000,000
4102	4102	7 2012 153,000,000
4103	4103	8 2013 161,000,000
4104	4104	9 2014 170,000,000
4105	4105	10 2015 179,000,000
4106	4106	11 2016 189,000,000
4107	4107	12 2017 199,000,000
4108	4108	13 2018 210,000,000
4109	4109	14 2019 221,000,000
4110	4110	15 2020 233,000,000
4111	4111	16 2021 300,000,000
4112	4112	17 2022 300,000,000
4113	4113	18 2023 300,000,000
4114	4114	19 2024 300,000,000
4115	4115	20 2025 300,000,000
4116	4116	21 2026 300,000,000
4117	4117	22 2027 375,000,000
4118	4118	23 2028 375,000,000
4119	4119	24 2029 375,000,000
4120	4120	25 2030 375,000,000
4121	4121	26 2031 375,000,000
4122	4122
4123	4123
4124	4124
4125	4125
4126	4126
4127	4127	HB0058 - 111 - LRB104 03453 HLH 15152 b
4128	4128
4129	4129	1 2006 113,000,000
4130	4130	2 2007 119,000,000
4131	4131	3 2008 126,000,000
4132	4132	4 2009 132,000,000
4133	4133	5 2010 139,000,000
4134	4134	6 2011 146,000,000
4135	4135	7 2012 153,000,000
4136	4136	8 2013 161,000,000
4137	4137	9 2014 170,000,000
4138	4138	10 2015 179,000,000
4139	4139	11 2016 189,000,000
4140	4140	12 2017 199,000,000
4141	4141	13 2018 210,000,000
4142	4142	14 2019 221,000,000
4143	4143	15 2020 233,000,000
4144	4144	16 2021 300,000,000
4145	4145	17 2022 300,000,000
4146	4146	18 2023 300,000,000
4147	4147	19 2024 300,000,000
4148	4148	20 2025 300,000,000
4149	4149	21 2026 300,000,000
4150	4150	22 2027 375,000,000
4151	4151	23 2028 375,000,000
4152	4152	24 2029 375,000,000
4153	4153	25 2030 375,000,000
4154	4154	26 2031 375,000,000
4155	4155
4156	4156
4157	4157	HB0058- 112 -LRB104 03453 HLH 15152 b HB0058 - 112 - LRB104 03453 HLH 15152 b
4158	4158	HB0058 - 112 - LRB104 03453 HLH 15152 b
4159	4159	12032 375,000,00022033375,000,00032034375,000,00042035375,000,00052036450,000,0006and 7each fiscal year 8thereafter that bonds 9are outstanding under 10Section 13.2 of the 11Metropolitan Pier and 12Exposition Authority Act, 13but not after fiscal year 2060. 1 2032 375,000,000 2 2033 375,000,000 3 2034 375,000,000 4 2035 375,000,000 5 2036 450,000,000 6 and 7 each fiscal year 8 thereafter that bonds 9 are outstanding under 10 Section 13.2 of the 11 Metropolitan Pier and 12 Exposition Authority Act, 13 but not after fiscal year 2060.
4160	4160	1 2032 375,000,000
4161	4161	2 2033 375,000,000
4162	4162	3 2034 375,000,000
4163	4163	4 2035 375,000,000
4164	4164	5 2036 450,000,000
4165	4165	6 and
4166	4166	7 each fiscal year
4167	4167	8 thereafter that bonds
4168	4168	9 are outstanding under
4169	4169	10 Section 13.2 of the
4170	4170	11 Metropolitan Pier and
4171	4171	12 Exposition Authority Act,
4172	4172	13 but not after fiscal year 2060.
4173	4173	14 Beginning July 20, 1993 and in each month of each fiscal
4174	4174	15 year thereafter, one-eighth of the amount requested in the
4175	4175	16 certificate of the Chairman of the Metropolitan Pier and
4176	4176	17 Exposition Authority for that fiscal year, less the amount
4177	4177	18 deposited into the McCormick Place Expansion Project Fund by
4178	4178	19 the State Treasurer in the respective month under subsection
4179	4179	20 (g) of Section 13 of the Metropolitan Pier and Exposition
4180	4180	21 Authority Act, plus cumulative deficiencies in the deposits
4181	4181	22 required under this Section for previous months and years,
4182	4182	23 shall be deposited into the McCormick Place Expansion Project
4183	4183	24 Fund, until the full amount requested for the fiscal year, but
4184	4184	25 not in excess of the amount specified above as "Total
4185	4185	26 Deposit", has been deposited.
4186	4186
4187	4187
4188	4188
4189	4189
4190	4190
4191	4191	HB0058 - 112 - LRB104 03453 HLH 15152 b
4192	4192
4193	4193	1 2032 375,000,000
4194	4194	2 2033 375,000,000
4195	4195	3 2034 375,000,000
4196	4196	4 2035 375,000,000
4197	4197	5 2036 450,000,000
4198	4198	6 and
4199	4199	7 each fiscal year
4200	4200	8 thereafter that bonds
4201	4201	9 are outstanding under
4202	4202	10 Section 13.2 of the
4203	4203	11 Metropolitan Pier and
4204	4204	12 Exposition Authority Act,
4205	4205	13 but not after fiscal year 2060.
4206	4206
4207	4207
4208	4208	HB0058- 113 -LRB104 03453 HLH 15152 b HB0058 - 113 - LRB104 03453 HLH 15152 b
4209	4209	HB0058 - 113 - LRB104 03453 HLH 15152 b
4210	4210	1 Subject to payment of amounts into the Capital Projects
4211	4211	2 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
4212	4212	3 and the McCormick Place Expansion Project Fund pursuant to the
4213	4213	4 preceding paragraphs or in any amendments thereto hereafter
4214	4214	5 enacted, for aviation fuel sold on or after December 1, 2019,
4215	4215	6 the Department shall each month deposit into the Aviation Fuel
4216	4216	7 Sales Tax Refund Fund an amount estimated by the Department to
4217	4217	8 be required for refunds of the 80% portion of the tax on
4218	4218	9 aviation fuel under this Act. The Department shall only
4219	4219	10 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
4220	4220	11 under this paragraph for so long as the revenue use
4221	4221	12 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
4222	4222	13 binding on the State.
4223	4223	14 Subject to payment of amounts into the Build Illinois Fund
4224	4224	15 and the McCormick Place Expansion Project Fund pursuant to the
4225	4225	16 preceding paragraphs or in any amendments thereto hereafter
4226	4226	17 enacted, beginning July 1, 1993 and ending on September 30,
4227	4227	18 2013, the Department shall each month pay into the Illinois
4228	4228	19 Tax Increment Fund 0.27% of 80% of the net revenue realized for
4229	4229	20 the preceding month from the 6.25% general rate on the selling
4230	4230	21 price of tangible personal property.
4231	4231	22 Subject to payment of amounts into the Build Illinois
4232	4232	23 Fund, the McCormick Place Expansion Project Fund, and the
4233	4233	24 Illinois Tax Increment Fund pursuant to the preceding
4234	4234	25 paragraphs or in any amendments to this Section hereafter
4235	4235	26 enacted, beginning on the first day of the first calendar
4236	4236
4237	4237
4238	4238
4239	4239
4240	4240
4241	4241	HB0058 - 113 - LRB104 03453 HLH 15152 b
4242	4242
4243	4243
4244	4244	HB0058- 114 -LRB104 03453 HLH 15152 b HB0058 - 114 - LRB104 03453 HLH 15152 b
4245	4245	HB0058 - 114 - LRB104 03453 HLH 15152 b
4246	4246	1 month to occur on or after August 26, 2014 (the effective date
4247	4247	2 of Public Act 98-1098), each month, from the collections made
4248	4248	3 under Section 9 of the Use Tax Act, Section 9 of the Service
4249	4249	4 Use Tax Act, Section 9 of the Service Occupation Tax Act, and
4250	4250	5 Section 3 of the Retailers' Occupation Tax Act, the Department
4251	4251	6 shall pay into the Tax Compliance and Administration Fund, to
4252	4252	7 be used, subject to appropriation, to fund additional auditors
4253	4253	8 and compliance personnel at the Department of Revenue, an
4254	4254	9 amount equal to 1/12 of 5% of 80% of the cash receipts
4255	4255	10 collected during the preceding fiscal year by the Audit Bureau
4256	4256	11 of the Department under the Use Tax Act, the Service Use Tax
4257	4257	12 Act, the Service Occupation Tax Act, the Retailers' Occupation
4258	4258	13 Tax Act, and associated local occupation and use taxes
4259	4259	14 administered by the Department.
4260	4260	15 Subject to payments of amounts into the Build Illinois
4261	4261	16 Fund, the McCormick Place Expansion Project Fund, the Illinois
4262	4262	17 Tax Increment Fund, the Energy Infrastructure Fund, and the
4263	4263	18 Tax Compliance and Administration Fund as provided in this
4264	4264	19 Section, beginning on July 1, 2018 the Department shall pay
4265	4265	20 each month into the Downstate Public Transportation Fund the
4266	4266	21 moneys required to be so paid under Section 2-3 of the
4267	4267	22 Downstate Public Transportation Act.
4268	4268	23 Subject to successful execution and delivery of a
4269	4269	24 public-private agreement between the public agency and private
4270	4270	25 entity and completion of the civic build, beginning on July 1,
4271	4271	26 2023, of the remainder of the moneys received by the
4272	4272
4273	4273
4274	4274
4275	4275
4276	4276
4277	4277	HB0058 - 114 - LRB104 03453 HLH 15152 b
4278	4278
4279	4279
4280	4280	HB0058- 115 -LRB104 03453 HLH 15152 b HB0058 - 115 - LRB104 03453 HLH 15152 b
4281	4281	HB0058 - 115 - LRB104 03453 HLH 15152 b
4282	4282	1 Department under the Use Tax Act, the Service Use Tax Act, the
4283	4283	2 Service Occupation Tax Act, and this Act, the Department shall
4284	4284	3 deposit the following specified deposits in the aggregate from
4285	4285	4 collections under the Use Tax Act, the Service Use Tax Act, the
4286	4286	5 Service Occupation Tax Act, and the Retailers' Occupation Tax
4287	4287	6 Act, as required under Section 8.25g of the State Finance Act
4288	4288	7 for distribution consistent with the Public-Private
4289	4289	8 Partnership for Civic and Transit Infrastructure Project Act.
4290	4290	9 The moneys received by the Department pursuant to this Act and
4291	4291	10 required to be deposited into the Civic and Transit
4292	4292	11 Infrastructure Fund are subject to the pledge, claim and
4293	4293	12 charge set forth in Section 25-55 of the Public-Private
4294	4294	13 Partnership for Civic and Transit Infrastructure Project Act.
4295	4295	14 As used in this paragraph, "civic build", "private entity",
4296	4296	15 "public-private agreement", and "public agency" have the
4297	4297	16 meanings provided in Section 25-10 of the Public-Private
4298	4298	17 Partnership for Civic and Transit Infrastructure Project Act.
4299	4299	18 Fiscal Year.............................Total Deposit
4300	4300	19 2024.....................................$200,000,000
4301	4301	20 2025....................................$206,000,000
4302	4302	21 2026....................................$212,200,000
4303	4303	22 2027....................................$218,500,000
4304	4304	23 2028....................................$225,100,000
4305	4305	24 2029....................................$288,700,000
4306	4306	25 2030....................................$298,900,000
4307	4307	26 2031....................................$309,300,000
4308	4308
4309	4309
4310	4310
4311	4311
4312	4312
4313	4313	HB0058 - 115 - LRB104 03453 HLH 15152 b
4314	4314
4315	4315
4316	4316	HB0058- 116 -LRB104 03453 HLH 15152 b HB0058 - 116 - LRB104 03453 HLH 15152 b
4317	4317	HB0058 - 116 - LRB104 03453 HLH 15152 b
4318	4318	1 2032....................................$320,100,000
4319	4319	2 2033....................................$331,200,000
4320	4320	3 2034....................................$341,200,000
4321	4321	4 2035....................................$351,400,000
4322	4322	5 2036....................................$361,900,000
4323	4323	6 2037....................................$372,800,000
4324	4324	7 2038....................................$384,000,000
4325	4325	8 2039....................................$395,500,000
4326	4326	9 2040....................................$407,400,000
4327	4327	10 2041....................................$419,600,000
4328	4328	11 2042....................................$432,200,000
4329	4329	12 2043....................................$445,100,000
4330	4330	13 Beginning July 1, 2021 and until July 1, 2022, subject to
4331	4331	14 the payment of amounts into the County and Mass Transit
4332	4332	15 District Fund, the Local Government Tax Fund, the Build
4333	4333	16 Illinois Fund, the McCormick Place Expansion Project Fund, the
4334	4334	17 Illinois Tax Increment Fund, and the Tax Compliance and
4335	4335	18 Administration Fund as provided in this Section, the
4336	4336	19 Department shall pay each month into the Road Fund the amount
4337	4337	20 estimated to represent 16% of the net revenue realized from
4338	4338	21 the taxes imposed on motor fuel and gasohol. Beginning July 1,
4339	4339	22 2022 and until July 1, 2023, subject to the payment of amounts
4340	4340	23 into the County and Mass Transit District Fund, the Local
4341	4341	24 Government Tax Fund, the Build Illinois Fund, the McCormick
4342	4342	25 Place Expansion Project Fund, the Illinois Tax Increment Fund,
4343	4343	26 and the Tax Compliance and Administration Fund as provided in
4344	4344
4345	4345
4346	4346
4347	4347
4348	4348
4349	4349	HB0058 - 116 - LRB104 03453 HLH 15152 b
4350	4350
4351	4351
4352	4352	HB0058- 117 -LRB104 03453 HLH 15152 b HB0058 - 117 - LRB104 03453 HLH 15152 b
4353	4353	HB0058 - 117 - LRB104 03453 HLH 15152 b
4354	4354	1 this Section, the Department shall pay each month into the
4355	4355	2 Road Fund the amount estimated to represent 32% of the net
4356	4356	3 revenue realized from the taxes imposed on motor fuel and
4357	4357	4 gasohol. Beginning July 1, 2023 and until July 1, 2024,
4358	4358	5 subject to the payment of amounts into the County and Mass
4359	4359	6 Transit District Fund, the Local Government Tax Fund, the
4360	4360	7 Build Illinois Fund, the McCormick Place Expansion Project
4361	4361	8 Fund, the Illinois Tax Increment Fund, and the Tax Compliance
4362	4362	9 and Administration Fund as provided in this Section, the
4363	4363	10 Department shall pay each month into the Road Fund the amount
4364	4364	11 estimated to represent 48% of the net revenue realized from
4365	4365	12 the taxes imposed on motor fuel and gasohol. Beginning July 1,
4366	4366	13 2024 and until July 1, 2025, subject to the payment of amounts
4367	4367	14 into the County and Mass Transit District Fund, the Local
4368	4368	15 Government Tax Fund, the Build Illinois Fund, the McCormick
4369	4369	16 Place Expansion Project Fund, the Illinois Tax Increment Fund,
4370	4370	17 and the Tax Compliance and Administration Fund as provided in
4371	4371	18 this Section, the Department shall pay each month into the
4372	4372	19 Road Fund the amount estimated to represent 64% of the net
4373	4373	20 revenue realized from the taxes imposed on motor fuel and
4374	4374	21 gasohol. Beginning on July 1, 2025, subject to the payment of
4375	4375	22 amounts into the County and Mass Transit District Fund, the
4376	4376	23 Local Government Tax Fund, the Build Illinois Fund, the
4377	4377	24 McCormick Place Expansion Project Fund, the Illinois Tax
4378	4378	25 Increment Fund, and the Tax Compliance and Administration Fund
4379	4379	26 as provided in this Section, the Department shall pay each
4380	4380
4381	4381
4382	4382
4383	4383
4384	4384
4385	4385	HB0058 - 117 - LRB104 03453 HLH 15152 b
4386	4386
4387	4387
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4389	4389	HB0058 - 118 - LRB104 03453 HLH 15152 b
4390	4390	1 month into the Road Fund the amount estimated to represent 80%
4391	4391	2 of the net revenue realized from the taxes imposed on motor
4392	4392	3 fuel and gasohol. As used in this paragraph "motor fuel" has
4393	4393	4 the meaning given to that term in Section 1.1 of the Motor Fuel
4394	4394	5 Tax Law, and "gasohol" has the meaning given to that term in
4395	4395	6 Section 3-40 of the Use Tax Act.
4396	4396	7 Of the remainder of the moneys received by the Department
4397	4397	8 pursuant to this Act, 75% thereof shall be paid into the State
4398	4398	9 treasury and 25% shall be reserved in a special account and
4399	4399	10 used only for the transfer to the Common School Fund as part of
4400	4400	11 the monthly transfer from the General Revenue Fund in
4401	4401	12 accordance with Section 8a of the State Finance Act.
4402	4402	13 The Department may, upon separate written notice to a
4403	4403	14 taxpayer, require the taxpayer to prepare and file with the
4404	4404	15 Department on a form prescribed by the Department within not
4405	4405	16 less than 60 days after receipt of the notice an annual
4406	4406	17 information return for the tax year specified in the notice.
4407	4407	18 Such annual return to the Department shall include a statement
4408	4408	19 of gross receipts as shown by the retailer's last federal
4409	4409	20 income tax return. If the total receipts of the business as
4410	4410	21 reported in the federal income tax return do not agree with the
4411	4411	22 gross receipts reported to the Department of Revenue for the
4412	4412	23 same period, the retailer shall attach to his annual return a
4413	4413	24 schedule showing a reconciliation of the 2 amounts and the
4414	4414	25 reasons for the difference. The retailer's annual return to
4415	4415	26 the Department shall also disclose the cost of goods sold by
4416	4416
4417	4417
4418	4418
4419	4419
4420	4420
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4426	4426	1 the retailer during the year covered by such return, opening
4427	4427	2 and closing inventories of such goods for such year, costs of
4428	4428	3 goods used from stock or taken from stock and given away by the
4429	4429	4 retailer during such year, payroll information of the
4430	4430	5 retailer's business during such year and any additional
4431	4431	6 reasonable information which the Department deems would be
4432	4432	7 helpful in determining the accuracy of the monthly, quarterly,
4433	4433	8 or annual returns filed by such retailer as provided for in
4434	4434	9 this Section.
4435	4435	10 If the annual information return required by this Section
4436	4436	11 is not filed when and as required, the taxpayer shall be liable
4437	4437	12 as follows:
4438	4438	13 (i) Until January 1, 1994, the taxpayer shall be
4439	4439	14 liable for a penalty equal to 1/6 of 1% of the tax due from
4440	4440	15 such taxpayer under this Act during the period to be
4441	4441	16 covered by the annual return for each month or fraction of
4442	4442	17 a month until such return is filed as required, the
4443	4443	18 penalty to be assessed and collected in the same manner as
4444	4444	19 any other penalty provided for in this Act.
4445	4445	20 (ii) On and after January 1, 1994, the taxpayer shall
4446	4446	21 be liable for a penalty as described in Section 3-4 of the
4447	4447	22 Uniform Penalty and Interest Act.
4448	4448	23 The chief executive officer, proprietor, owner, or highest
4449	4449	24 ranking manager shall sign the annual return to certify the
4450	4450	25 accuracy of the information contained therein. Any person who
4451	4451	26 willfully signs the annual return containing false or
4452	4452
4453	4453
4454	4454
4455	4455
4456	4456
4457	4457	HB0058 - 119 - LRB104 03453 HLH 15152 b
4458	4458
4459	4459
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4461	4461	HB0058 - 120 - LRB104 03453 HLH 15152 b
4462	4462	1 inaccurate information shall be guilty of perjury and punished
4463	4463	2 accordingly. The annual return form prescribed by the
4464	4464	3 Department shall include a warning that the person signing the
4465	4465	4 return may be liable for perjury.
4466	4466	5 The provisions of this Section concerning the filing of an
4467	4467	6 annual information return do not apply to a retailer who is not
4468	4468	7 required to file an income tax return with the United States
4469	4469	8 Government.
4470	4470	9 As soon as possible after the first day of each month, upon
4471	4471	10 certification of the Department of Revenue, the Comptroller
4472	4472	11 shall order transferred and the Treasurer shall transfer from
4473	4473	12 the General Revenue Fund to the Motor Fuel Tax Fund an amount
4474	4474	13 equal to 1.7% of 80% of the net revenue realized under this Act
4475	4475	14 for the second preceding month. Beginning April 1, 2000, this
4476	4476	15 transfer is no longer required and shall not be made.
4477	4477	16 Net revenue realized for a month shall be the revenue
4478	4478	17 collected by the State pursuant to this Act, less the amount
4479	4479	18 paid out during that month as refunds to taxpayers for
4480	4480	19 overpayment of liability.
4481	4481	20 For greater simplicity of administration, manufacturers,
4482	4482	21 importers and wholesalers whose products are sold at retail in
4483	4483	22 Illinois by numerous retailers, and who wish to do so, may
4484	4484	23 assume the responsibility for accounting and paying to the
4485	4485	24 Department all tax accruing under this Act with respect to
4486	4486	25 such sales, if the retailers who are affected do not make
4487	4487	26 written objection to the Department to this arrangement.
4488	4488
4489	4489
4490	4490
4491	4491
4492	4492
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4494	4494
4495	4495
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4497	4497	HB0058 - 121 - LRB104 03453 HLH 15152 b
4498	4498	1 Any person who promotes, organizes, or provides retail
4499	4499	2 selling space for concessionaires or other types of sellers at
4500	4500	3 the Illinois State Fair, DuQuoin State Fair, county fairs,
4501	4501	4 local fairs, art shows, flea markets, and similar exhibitions
4502	4502	5 or events, including any transient merchant as defined by
4503	4503	6 Section 2 of the Transient Merchant Act of 1987, is required to
4504	4504	7 file a report with the Department providing the name of the
4505	4505	8 merchant's business, the name of the person or persons engaged
4506	4506	9 in merchant's business, the permanent address and Illinois
4507	4507	10 Retailers Occupation Tax Registration Number of the merchant,
4508	4508	11 the dates and location of the event, and other reasonable
4509	4509	12 information that the Department may require. The report must
4510	4510	13 be filed not later than the 20th day of the month next
4511	4511	14 following the month during which the event with retail sales
4512	4512	15 was held. Any person who fails to file a report required by
4513	4513	16 this Section commits a business offense and is subject to a
4514	4514	17 fine not to exceed $250.
4515	4515	18 Any person engaged in the business of selling tangible
4516	4516	19 personal property at retail as a concessionaire or other type
4517	4517	20 of seller at the Illinois State Fair, county fairs, art shows,
4518	4518	21 flea markets, and similar exhibitions or events, or any
4519	4519	22 transient merchants, as defined by Section 2 of the Transient
4520	4520	23 Merchant Act of 1987, may be required to make a daily report of
4521	4521	24 the amount of such sales to the Department and to make a daily
4522	4522	25 payment of the full amount of tax due. The Department shall
4523	4523	26 impose this requirement when it finds that there is a
4524	4524
4525	4525
4526	4526
4527	4527
4528	4528
4529	4529	HB0058 - 121 - LRB104 03453 HLH 15152 b
4530	4530
4531	4531
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4533	4533	HB0058 - 122 - LRB104 03453 HLH 15152 b
4534	4534	1 significant risk of loss of revenue to the State at such an
4535	4535	2 exhibition or event. Such a finding shall be based on evidence
4536	4536	3 that a substantial number of concessionaires or other sellers
4537	4537	4 who are not residents of Illinois will be engaging in the
4538	4538	5 business of selling tangible personal property at retail at
4539	4539	6 the exhibition or event, or other evidence of a significant
4540	4540	7 risk of loss of revenue to the State. The Department shall
4541	4541	8 notify concessionaires and other sellers affected by the
4542	4542	9 imposition of this requirement. In the absence of notification
4543	4543	10 by the Department, the concessionaires and other sellers shall
4544	4544	11 file their returns as otherwise required in this Section.
4545	4545	12 (Source: P.A. 102-634, eff. 8-27-21; 102-700, Article 60,
4546	4546	13 Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
4547	4547	14 65-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
4548	4548	15 1-1-23; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-363,
4549	4549	16 eff. 7-28-23; 103-592, Article 75, Section 75-20, eff. 1-1-25;
4550	4550	17 103-592, Article 110, Section 110-20, eff. 6-7-24; 103-605,
4551	4551	18 eff. 7-1-24; revised 11-26-24.)
4552	4552
4553	4553
4554	4554
4555	4555
4556	4556
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