Illinois 2025-2026 Regular Session

Illinois House Bill HB1905 Compare Versions

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

Old	New	Differences
1	1	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1905 Introduced , by Rep. Jennifer Sanalitro 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, the Retailers' Occupation Tax Act, and the State Finance Act. Provides for a sales tax holiday on school supplies during the first 7 days of August of each calendar year. Effective immediately. LRB104 07490 HLH 17533 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1905 Introduced , by Rep. Jennifer Sanalitro 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, the Retailers' Occupation Tax Act, and the State Finance Act. Provides for a sales tax holiday on school supplies during the first 7 days of August of each calendar year. Effective immediately. LRB104 07490 HLH 17533 b LRB104 07490 HLH 17533 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB1905 Introduced , by Rep. Jennifer Sanalitro 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, the Retailers' Occupation Tax Act, and the State Finance Act. Provides for a sales tax holiday on school supplies during the first 7 days of August of each calendar year. Effective immediately.
13	13	LRB104 07490 HLH 17533 b LRB104 07490 HLH 17533 b
14	14	LRB104 07490 HLH 17533 b
15	15	A BILL FOR
16	16	HB1905LRB104 07490 HLH 17533 b HB1905 LRB104 07490 HLH 17533 b
17	17	HB1905 LRB104 07490 HLH 17533 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 HB1905 Introduced , by Rep. Jennifer Sanalitro 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, the Retailers' Occupation Tax Act, and the State Finance Act. Provides for a sales tax holiday on school supplies during the first 7 days of August of each calendar year. Effective immediately.
55	55	LRB104 07490 HLH 17533 b LRB104 07490 HLH 17533 b
56	56	LRB104 07490 HLH 17533 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 a sales tax holiday period, as defined in
104	104	16 Section 3-6 of the Use Tax Act beginning on August 6, 2010
105	105	17 through August 15, 2010, and beginning again on August 5, 2022
106	106	18 through August 14, 2022, the 1.25% rate on sales tax holiday
107	107	19 items) on sales subject to taxation under the Retailers'
108	108	20 Occupation Tax Act and the Service Occupation Tax Act, which
109	109	21 occurred in municipalities, shall be distributed to each
110	110	22 municipality, based upon the sales which occurred in that
111	111	23 municipality. The remainder shall be distributed to each
112	112	24 county, based upon the sales which occurred in the
113	113	25 unincorporated area of such county.
114	114	26 For the purpose of determining allocation to the local
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125	125	1 government unit, a retail sale by a producer of coal or other
126	126	2 mineral mined in Illinois is a sale at retail at the place
127	127	3 where the coal or other mineral mined in Illinois is extracted
128	128	4 from the earth. This paragraph does not apply to coal or other
129	129	5 mineral when it is delivered or shipped by the seller to the
130	130	6 purchaser at a point outside Illinois so that the sale is
131	131	7 exempt under the United States Constitution as a sale in
132	132	8 interstate or foreign commerce.
133	133	9 Whenever the Department determines that a refund of money
134	134	10 paid into the Local Government Tax Fund should be made to a
135	135	11 claimant instead of issuing a credit memorandum, the
136	136	12 Department shall notify the State Comptroller, who shall cause
137	137	13 the order to be drawn for the amount specified, and to the
138	138	14 person named, in such notification from the Department. Such
139	139	15 refund shall be paid by the State Treasurer out of the Local
140	140	16 Government Tax Fund.
141	141	17 As soon as possible after the first day of each month,
142	142	18 beginning January 1, 2011, upon certification of the
143	143	19 Department of Revenue, the Comptroller shall order
144	144	20 transferred, and the Treasurer shall transfer, to the STAR
145	145	21 Bonds Revenue Fund the local sales tax increment, as defined
146	146	22 in the Innovation Development and Economy Act, collected
147	147	23 during the second preceding calendar month for sales within a
148	148	24 STAR bond district and deposited into the Local Government Tax
149	149	25 Fund, less 3% of that amount, which shall be transferred into
150	150	26 the Tax Compliance and Administration Fund and shall be used
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161	161	1 by the Department, subject to appropriation, to cover the
162	162	2 costs of the Department in administering the Innovation
163	163	3 Development and Economy Act.
164	164	4 After the monthly transfer to the STAR Bonds Revenue Fund,
165	165	5 on or before the 25th day of each calendar month, the
166	166	6 Department shall prepare and certify to the Comptroller the
167	167	7 disbursement of stated sums of money to named municipalities
168	168	8 and counties, the municipalities and counties to be those
169	169	9 entitled to distribution of taxes or penalties paid to the
170	170	10 Department during the second preceding calendar month. The
171	171	11 amount to be paid to each municipality or county shall be the
172	172	12 amount (not including credit memoranda) collected during the
173	173	13 second preceding calendar month by the Department and paid
174	174	14 into the Local Government Tax Fund, plus an amount the
175	175	15 Department determines is necessary to offset any amounts which
176	176	16 were erroneously paid to a different taxing body, and not
177	177	17 including an amount equal to the amount of refunds made during
178	178	18 the second preceding calendar month by the Department, and not
179	179	19 including any amount which the Department determines is
180	180	20 necessary to offset any amounts which are payable to a
181	181	21 different taxing body but were erroneously paid to the
182	182	22 municipality or county, and not including any amounts that are
183	183	23 transferred to the STAR Bonds Revenue Fund. Within 10 days
184	184	24 after receipt, by the Comptroller, of the disbursement
185	185	25 certification to the municipalities and counties, provided for
186	186	26 in this Section to be given to the Comptroller by the
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197	197	1 Department, the Comptroller shall cause the orders to be drawn
198	198	2 for the respective amounts in accordance with the directions
199	199	3 contained in such certification.
200	200	4 When certifying the amount of monthly disbursement to a
201	201	5 municipality or county under this Section, the Department
202	202	6 shall increase or decrease that amount by an amount necessary
203	203	7 to offset any misallocation of previous disbursements. The
204	204	8 offset amount shall be the amount erroneously disbursed within
205	205	9 the 6 months preceding the time a misallocation is discovered.
206	206	10 The provisions directing the distributions from the
207	207	11 special fund in the State treasury provided for in this
208	208	12 Section shall constitute an irrevocable and continuing
209	209	13 appropriation of all amounts as provided herein. The State
210	210	14 Treasurer and State Comptroller are hereby authorized to make
211	211	15 distributions as provided in this Section.
212	212	16 In construing any development, redevelopment, annexation,
213	213	17 preannexation, or other lawful agreement in effect prior to
214	214	18 September 1, 1990, which describes or refers to receipts from
215	215	19 a county or municipal retailers' occupation tax, use tax or
216	216	20 service occupation tax which now cannot be imposed, such
217	217	21 description or reference shall be deemed to include the
218	218	22 replacement revenue for such abolished taxes, distributed from
219	219	23 the Local Government Tax Fund.
220	220	24 As soon as possible after March 8, 2013 (the effective
221	221	25 date of Public Act 98-3), the State Comptroller shall order
222	222	26 and the State Treasurer shall transfer $6,600,000 from the
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233	233	1 Local Government Tax Fund to the Illinois State Medical
234	234	2 Disciplinary Fund.
235	235	3 (Source: P.A. 102-700, Article 60, Section 60-10, eff.
236	236	4 4-19-22; 102-700, Article 65, Section 65-15, eff. 4-19-22;
237	237	5 103-154, eff. 6-30-23.)
238	238	6 (30 ILCS 105/6z-20) (from Ch. 127, par. 142z-20)
239	239	7 Sec. 6z-20. County and Mass Transit District Fund. Of the
240	240	8 money received from the 6.25% general rate (and, beginning
241	241	9 July 1, 2000 and through December 31, 2000, the 1.25% rate on
242	242	10 motor fuel and gasohol, and beginning on August 6, 2010
243	243	11 through August 15, 2010, and during a sales tax holiday
244	244	12 period, as defined in Section 3-6 of the Use Tax Act, beginning
245	245	13 again on August 5, 2022 through August 14, 2022, the 1.25% rate
246	246	14 on sales tax holiday items) on sales subject to taxation under
247	247	15 the Retailers' Occupation Tax Act and Service Occupation Tax
248	248	16 Act and paid into the County and Mass Transit District Fund,
249	249	17 distribution to the Regional Transportation Authority tax
250	250	18 fund, created pursuant to Section 4.03 of the Regional
251	251	19 Transportation Authority Act, for deposit therein shall be
252	252	20 made based upon the retail sales occurring in a county having
253	253	21 more than 3,000,000 inhabitants. The remainder shall be
254	254	22 distributed to each county having 3,000,000 or fewer
255	255	23 inhabitants based upon the retail sales occurring in each such
256	256	24 county.
257	257	25 For the purpose of determining allocation to the local
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268	268	1 government unit, a retail sale by a producer of coal or other
269	269	2 mineral mined in Illinois is a sale at retail at the place
270	270	3 where the coal or other mineral mined in Illinois is extracted
271	271	4 from the earth. This paragraph does not apply to coal or other
272	272	5 mineral when it is delivered or shipped by the seller to the
273	273	6 purchaser at a point outside Illinois so that the sale is
274	274	7 exempt under the United States Constitution as a sale in
275	275	8 interstate or foreign commerce.
276	276	9 Of the money received from the 6.25% general use tax rate
277	277	10 on tangible personal property which is purchased outside
278	278	11 Illinois at retail from a retailer and which is titled or
279	279	12 registered by any agency of this State's government and paid
280	280	13 into the County and Mass Transit District Fund, the amount for
281	281	14 which Illinois addresses for titling or registration purposes
282	282	15 are given as being in each county having more than 3,000,000
283	283	16 inhabitants shall be distributed into the Regional
284	284	17 Transportation Authority tax fund, created pursuant to Section
285	285	18 4.03 of the Regional Transportation Authority Act. The
286	286	19 remainder of the money paid from such sales shall be
287	287	20 distributed to each county based on sales for which Illinois
288	288	21 addresses for titling or registration purposes are given as
289	289	22 being located in the county. Any money paid into the Regional
290	290	23 Transportation Authority Occupation and Use Tax Replacement
291	291	24 Fund from the County and Mass Transit District Fund prior to
292	292	25 January 14, 1991, which has not been paid to the Authority
293	293	26 prior to that date, shall be transferred to the Regional
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304	304	1 Transportation Authority tax fund.
305	305	2 Whenever the Department determines that a refund of money
306	306	3 paid into the County and Mass Transit District Fund should be
307	307	4 made to a claimant instead of issuing a credit memorandum, the
308	308	5 Department shall notify the State Comptroller, who shall cause
309	309	6 the order to be drawn for the amount specified, and to the
310	310	7 person named, in such notification from the Department. Such
311	311	8 refund shall be paid by the State Treasurer out of the County
312	312	9 and Mass Transit District Fund.
313	313	10 As soon as possible after the first day of each month,
314	314	11 beginning January 1, 2011, upon certification of the
315	315	12 Department of Revenue, the Comptroller shall order
316	316	13 transferred, and the Treasurer shall transfer, to the STAR
317	317	14 Bonds Revenue Fund the local sales tax increment, as defined
318	318	15 in the Innovation Development and Economy Act, collected
319	319	16 during the second preceding calendar month for sales within a
320	320	17 STAR bond district and deposited into the County and Mass
321	321	18 Transit District Fund, less 3% of that amount, which shall be
322	322	19 transferred into the Tax Compliance and Administration Fund
323	323	20 and shall be used by the Department, subject to appropriation,
324	324	21 to cover the costs of the Department in administering the
325	325	22 Innovation Development and Economy Act.
326	326	23 After the monthly transfer to the STAR Bonds Revenue Fund,
327	327	24 on or before the 25th day of each calendar month, the
328	328	25 Department shall prepare and certify to the Comptroller the
329	329	26 disbursement of stated sums of money to the Regional
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340	340	1 Transportation Authority and to named counties, the counties
341	341	2 to be those entitled to distribution, as hereinabove provided,
342	342	3 of taxes or penalties paid to the Department during the second
343	343	4 preceding calendar month. The amount to be paid to the
344	344	5 Regional Transportation Authority and each county having
345	345	6 3,000,000 or fewer inhabitants shall be the amount (not
346	346	7 including credit memoranda) collected during the second
347	347	8 preceding calendar month by the Department and paid into the
348	348	9 County and Mass Transit District Fund, plus an amount the
349	349	10 Department determines is necessary to offset any amounts which
350	350	11 were erroneously paid to a different taxing body, and not
351	351	12 including an amount equal to the amount of refunds made during
352	352	13 the second preceding calendar month by the Department, and not
353	353	14 including any amount which the Department determines is
354	354	15 necessary to offset any amounts which were payable to a
355	355	16 different taxing body but were erroneously paid to the
356	356	17 Regional Transportation Authority or county, and not including
357	357	18 any amounts that are transferred to the STAR Bonds Revenue
358	358	19 Fund, less 1.5% of the amount to be paid to the Regional
359	359	20 Transportation Authority, which shall be transferred into the
360	360	21 Tax Compliance and Administration Fund. The Department, at the
361	361	22 time of each monthly disbursement to the Regional
362	362	23 Transportation Authority, shall prepare and certify to the
363	363	24 State Comptroller the amount to be transferred into the Tax
364	364	25 Compliance and Administration Fund under this Section. Within
365	365	26 10 days after receipt, by the Comptroller, of the disbursement
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376	376	1 certification to the Regional Transportation Authority,
377	377	2 counties, and the Tax Compliance and Administration Fund
378	378	3 provided for in this Section to be given to the Comptroller by
379	379	4 the Department, the Comptroller shall cause the orders to be
380	380	5 drawn for the respective amounts in accordance with the
381	381	6 directions contained in such certification.
382	382	7 When certifying the amount of a monthly disbursement to
383	383	8 the Regional Transportation Authority or to a county under
384	384	9 this Section, the Department shall increase or decrease that
385	385	10 amount by an amount necessary to offset any misallocation of
386	386	11 previous disbursements. The offset amount shall be the amount
387	387	12 erroneously disbursed within the 6 months preceding the time a
388	388	13 misallocation is discovered.
389	389	14 The provisions directing the distributions from the
390	390	15 special fund in the State Treasury provided for in this
391	391	16 Section and from the Regional Transportation Authority tax
392	392	17 fund created by Section 4.03 of the Regional Transportation
393	393	18 Authority Act shall constitute an irrevocable and continuing
394	394	19 appropriation of all amounts as provided herein. The State
395	395	20 Treasurer and State Comptroller are hereby authorized to make
396	396	21 distributions as provided in this Section.
397	397	22 In construing any development, redevelopment, annexation,
398	398	23 preannexation or other lawful agreement in effect prior to
399	399	24 September 1, 1990, which describes or refers to receipts from
400	400	25 a county or municipal retailers' occupation tax, use tax or
401	401	26 service occupation tax which now cannot be imposed, such
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412	412	1 description or reference shall be deemed to include the
413	413	2 replacement revenue for such abolished taxes, distributed from
414	414	3 the County and Mass Transit District Fund or Local Government
415	415	4 Distributive Fund, as the case may be.
416	416	5 (Source: P.A. 102-700, eff. 4-19-22.)
417	417	6 Section 10. The Use Tax Act is amended by changing
418	418	7 Sections 3-6, 3-10, and 9 as follows:
419	419	8 (35 ILCS 105/3-6)
420	420	9 Sec. 3-6. Sales tax holiday items.
421	421	10 (a) Any tangible personal property described in this
422	422	11 subsection is a sales tax holiday item and qualifies for the
423	423	12 1.25% reduced rate of tax during the sales tax holiday period
424	424	13 for the period set forth in Section 3-10 of this Act
425	425	14 (hereinafter referred to as the Sales Tax Holiday Period). The
426	426	15 reduced rate on these items shall be administered under the
427	427	16 provisions of subsection (b) of this Section. The following
428	428	17 items are subject to the reduced rate:
429	429	18 (1) Clothing items that each have a retail selling
430	430	19 price of less than $125.
431	431	20 "Clothing" means, unless otherwise specified in this
432	432	21 Section, all human wearing apparel suitable for general
433	433	22 use. "Clothing" does not include clothing accessories,
434	434	23 protective equipment, or sport or recreational equipment.
435	435	24 "Clothing" includes, but is not limited to: household and
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446	446	1 shop aprons; athletic supporters; bathing suits and caps;
447	447	2 belts and suspenders; boots; coats and jackets; ear muffs;
448	448	3 footlets; gloves and mittens for general use; hats and
449	449	4 caps; hosiery; insoles for shoes; lab coats; neckties;
450	450	5 overshoes; pantyhose; rainwear; rubber pants; sandals;
451	451	6 scarves; shoes and shoelaces; slippers; sneakers; socks
452	452	7 and stockings; steel-toed shoes; underwear; and school
453	453	8 uniforms.
454	454	9 "Clothing accessories" means, but is not limited to:
455	455	10 briefcases; cosmetics; hair notions, including, but not
456	456	11 limited to barrettes, hair bows, and hair nets; handbags;
457	457	12 handkerchiefs; jewelry; non-prescription sunglasses;
458	458	13 umbrellas; wallets; watches; and wigs and hair pieces.
459	459	14 "Protective equipment" means, but is not limited to:
460	460	15 breathing masks; clean room apparel and equipment; ear and
461	461	16 hearing protectors; face shields; hard hats; helmets;
462	462	17 paint or dust respirators; protective gloves; safety
463	463	18 glasses and goggles; safety belts; tool belts; and
464	464	19 welder's gloves and masks.
465	465	20 "Sport or recreational equipment" means, but is not
466	466	21 limited to: ballet and tap shoes; cleated or spiked
467	467	22 athletic shoes; gloves, including, but not limited to,
468	468	23 baseball, bowling, boxing, hockey, and golf gloves;
469	469	24 goggles; hand and elbow guards; life preservers and vests;
470	470	25 mouth guards; roller and ice skates; shin guards; shoulder
471	471	26 pads; ski boots; waders; and wetsuits and fins.
472	472
473	473
474	474
475	475
476	476
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478	478
479	479
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481	481	HB1905 - 13 - LRB104 07490 HLH 17533 b
482	482	1 (2) School supplies. "School supplies" means, unless
483	483	2 otherwise specified in this Section, items used by a
484	484	3 student in a course of study. The purchase of school
485	485	4 supplies for use by persons other than students for use in
486	486	5 a course of study are not eligible for the reduced rate of
487	487	6 tax. "School supplies" do not include school art supplies;
488	488	7 school instructional materials; cameras; film and memory
489	489	8 cards; videocameras, tapes, and videotapes; computers;
490	490	9 cell phones; Personal Digital Assistants (PDAs); handheld
491	491	10 electronic schedulers; and school computer supplies.
492	492	11 "School supplies" includes, but is not limited to:
493	493	12 binders; book bags; calculators; cellophane tape;
494	494	13 blackboard chalk; compasses; composition books; crayons;
495	495	14 erasers; expandable, pocket, plastic, and manila folders;
496	496	15 glue, paste, and paste sticks; highlighters; index cards;
497	497	16 index card boxes; legal pads; lunch boxes; markers;
498	498	17 notebooks; paper, including loose leaf ruled notebook
499	499	18 paper, copy paper, graph paper, tracing paper, manila
500	500	19 paper, colored paper, poster board, and construction
501	501	20 paper; pencils; pencil leads; pens; ink and ink refills
502	502	21 for pens; pencil boxes and other school supply boxes;
503	503	22 pencil sharpeners; protractors; rulers; scissors; and
504	504	23 writing tablets.
505	505	24 "School art supply" means an item commonly used by a
506	506	25 student in a course of study for artwork and includes only
507	507	26 the following items: clay and glazes; acrylic, tempera,
508	508
509	509
510	510
511	511
512	512
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514	514
515	515
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517	517	HB1905 - 14 - LRB104 07490 HLH 17533 b
518	518	1 and oil paint; paintbrushes for artwork; sketch and
519	519	2 drawing pads; and watercolors.
520	520	3 "School instructional material" means written material
521	521	4 commonly used by a student in a course of study as a
522	522	5 reference and to learn the subject being taught and
523	523	6 includes only the following items: reference books;
524	524	7 reference maps and globes; textbooks; and workbooks.
525	525	8 "School computer supply" means an item commonly used
526	526	9 by a student in a course of study in which a computer is
527	527	10 used and applies only to the following items: flashdrives
528	528	11 and other computer data storage devices; data storage
529	529	12 media, such as diskettes and compact disks; boxes and
530	530	13 cases for disk storage; external ports or drives; computer
531	531	14 cases; computer cables; computer printers; and printer
532	532	15 cartridges, toner, and ink.
533	533	16 (b) Administration. Notwithstanding any other provision of
534	534	17 this Act, the reduced rate of tax under Section 3-10 of this
535	535	18 Act for clothing and school supplies shall be administered by
536	536	19 the Department under the provisions of this subsection (b).
537	537	20 (1) Bundled sales. Items that qualify for the reduced
538	538	21 rate of tax that are bundled together with items that do
539	539	22 not qualify for the reduced rate of tax and that are sold
540	540	23 for one itemized price will be subject to the reduced rate
541	541	24 of tax only if the value of the items that qualify for the
542	542	25 reduced rate of tax exceeds the value of the items that do
543	543	26 not qualify for the reduced rate of tax.
544	544
545	545
546	546
547	547
548	548
549	549	HB1905 - 14 - LRB104 07490 HLH 17533 b
550	550
551	551
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553	553	HB1905 - 15 - LRB104 07490 HLH 17533 b
554	554	1 (2) Coupons and discounts. An unreimbursed discount by
555	555	2 the seller reduces the sales price of the property so that
556	556	3 the discounted sales price determines whether the sales
557	557	4 price is within a sales tax holiday price threshold. A
558	558	5 coupon or other reduction in the sales price is treated as
559	559	6 a discount if the seller is not reimbursed for the coupon
560	560	7 or reduction amount by a third party.
561	561	8 (3) Splitting of items normally sold together.
562	562	9 Articles that are normally sold as a single unit must
563	563	10 continue to be sold in that manner. Such articles cannot
564	564	11 be priced separately and sold as individual items in order
565	565	12 to obtain the reduced rate of tax. For example, a pair of
566	566	13 shoes cannot have each shoe sold separately so that the
567	567	14 sales price of each shoe is within a sales tax holiday
568	568	15 price threshold.
569	569	16 (4) Rain checks. A rain check is a procedure that
570	570	17 allows a customer to purchase an item at a certain price at
571	571	18 a later time because the particular item was out of stock.
572	572	19 Eligible property that customers purchase during the Sales
573	573	20 Tax Holiday Period with the use of a rain check will
574	574	21 qualify for the reduced rate of tax regardless of when the
575	575	22 rain check was issued. Issuance of a rain check during the
576	576	23 Sales Tax Holiday Period will not qualify eligible
577	577	24 property for the reduced rate of tax if the property is
578	578	25 actually purchased after the Sales Tax Holiday Period.
579	579	26 (5) Exchanges. The procedure for an exchange in
580	580
581	581
582	582
583	583
584	584
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586	586
587	587
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589	589	HB1905 - 16 - LRB104 07490 HLH 17533 b
590	590	1 regards to a sales tax holiday is as follows:
591	591	2 (A) If a customer purchases an item of eligible
592	592	3 property during the Sales Tax Holiday Period, but
593	593	4 later exchanges the item for a similar eligible item,
594	594	5 even if a different size, different color, or other
595	595	6 feature, no additional tax is due even if the exchange
596	596	7 is made after the Sales Tax Holiday Period.
597	597	8 (B) If a customer purchases an item of eligible
598	598	9 property during the Sales Tax Holiday Period, but
599	599	10 after the Sales Tax Holiday Period has ended, the
600	600	11 customer returns the item and receives credit on the
601	601	12 purchase of a different item, the 6.25% general
602	602	13 merchandise sales tax rate is due on the sale of the
603	603	14 newly purchased item.
604	604	15 (C) If a customer purchases an item of eligible
605	605	16 property before the Sales Tax Holiday Period, but
606	606	17 during the Sales Tax Holiday Period the customer
607	607	18 returns the item and receives credit on the purchase
608	608	19 of a different item of eligible property, the reduced
609	609	20 rate of tax is due on the sale of the new item if the
610	610	21 new item is purchased during the Sales Tax Holiday
611	611	22 Period.
612	612	23 (6) (Blank).
613	613	24 (7) Order date and back orders. For the purpose of a
614	614	25 sales tax holiday, eligible property qualifies for the
615	615	26 reduced rate of tax if: (i) the item is both delivered to
616	616
617	617
618	618
619	619
620	620
621	621	HB1905 - 16 - LRB104 07490 HLH 17533 b
622	622
623	623
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625	625	HB1905 - 17 - LRB104 07490 HLH 17533 b
626	626	1 and paid for by the customer during the Sales Tax Holiday
627	627	2 Period or (ii) the customer orders and pays for the item
628	628	3 and the seller accepts the order during the Sales Tax
629	629	4 Holiday Period for immediate shipment, even if delivery is
630	630	5 made after the Sales Tax Holiday Period. The seller
631	631	6 accepts an order when the seller has taken action to fill
632	632	7 the order for immediate shipment. Actions to fill an order
633	633	8 include placement of an "in date" stamp on an order or
634	634	9 assignment of an "order number" to an order within the
635	635	10 Sales Tax Holiday Period. An order is for immediate
636	636	11 shipment when the customer does not request delayed
637	637	12 shipment. An order is for immediate shipment
638	638	13 notwithstanding that the shipment may be delayed because
639	639	14 of a backlog of orders or because stock is currently
640	640	15 unavailable to, or on back order by, the seller.
641	641	16 (8) Returns. For a 60-day period immediately after the
642	642	17 Sales Tax Holiday Period, if a customer returns an item
643	643	18 that would qualify for the reduced rate of tax, credit for
644	644	19 or refund of sales tax shall be given only at the reduced
645	645	20 rate unless the customer provides a receipt or invoice
646	646	21 that shows tax was paid at the 6.25% general merchandise
647	647	22 rate, or the seller has sufficient documentation to show
648	648	23 that tax was paid at the 6.25% general merchandise rate on
649	649	24 the specific item. This 60-day period is set solely for
650	650	25 the purpose of designating a time period during which the
651	651	26 customer must provide documentation that shows that the
652	652
653	653
654	654
655	655
656	656
657	657	HB1905 - 17 - LRB104 07490 HLH 17533 b
658	658
659	659
660	660	HB1905- 18 -LRB104 07490 HLH 17533 b HB1905 - 18 - LRB104 07490 HLH 17533 b
661	661	HB1905 - 18 - LRB104 07490 HLH 17533 b
662	662	1 appropriate sales tax rate was paid on returned
663	663	2 merchandise. The 60-day period is not intended to change a
664	664	3 seller's policy on the time period during which the seller
665	665	4 will accept returns.
666	666	5 (c) The Department may implement the provisions of this
667	667	6 Section through the use of emergency rules, along with
668	668	7 permanent rules filed concurrently with such emergency rules,
669	669	8 in accordance with the provisions of Section 5-45 of the
670	670	9 Illinois Administrative Procedure Act. For purposes of the
671	671	10 Illinois Administrative Procedure Act, the adoption of rules
672	672	11 to implement the provisions of this Section shall be deemed an
673	673	12 emergency and necessary for the public interest, safety, and
674	674	13 welfare.
675	675	14 (d) As used in this Section, "sales tax holiday period"
676	676	15 means:
677	677	16 (1) from August 6, 2010 through August 15, 2010;
678	678	17 (2) from August 5, 2022 through August 14, 2022; and
679	679	18 (3) beginning in calendar year 2025, the first 7 days
680	680	19 in August of each calendar year.
681	681	20 (Source: P.A. 102-700, eff. 4-19-22.)
682	682	21 (35 ILCS 105/3-10)
683	683	22 Sec. 3-10. Rate of tax. Unless otherwise provided in this
684	684	23 Section, the tax imposed by this Act is at the rate of 6.25% of
685	685	24 either the selling price or the fair market value, if any, of
686	686	25 the tangible personal property, which, on and after January 1,
687	687
688	688
689	689
690	690
691	691
692	692	HB1905 - 18 - LRB104 07490 HLH 17533 b
693	693
694	694
695	695	HB1905- 19 -LRB104 07490 HLH 17533 b HB1905 - 19 - LRB104 07490 HLH 17533 b
696	696	HB1905 - 19 - LRB104 07490 HLH 17533 b
697	697	1 2025, includes leases of tangible personal property. In all
698	698	2 cases where property functionally used or consumed is the same
699	699	3 as the property that was purchased at retail, then the tax is
700	700	4 imposed on the selling price of the property. In all cases
701	701	5 where property functionally used or consumed is a by-product
702	702	6 or waste product that has been refined, manufactured, or
703	703	7 produced from property purchased at retail, then the tax is
704	704	8 imposed on the lower of the fair market value, if any, of the
705	705	9 specific property so used in this State or on the selling price
706	706	10 of the property purchased at retail. For purposes of this
707	707	11 Section "fair market value" means the price at which property
708	708	12 would change hands between a willing buyer and a willing
709	709	13 seller, neither being under any compulsion to buy or sell and
710	710	14 both having reasonable knowledge of the relevant facts. The
711	711	15 fair market value shall be established by Illinois sales by
712	712	16 the taxpayer of the same property as that functionally used or
713	713	17 consumed, or if there are no such sales by the taxpayer, then
714	714	18 comparable sales or purchases of property of like kind and
715	715	19 character in Illinois.
716	716	20 Beginning on July 1, 2000 and through December 31, 2000,
717	717	21 with respect to motor fuel, as defined in Section 1.1 of the
718	718	22 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
719	719	23 the Use Tax Act, the tax is imposed at the rate of 1.25%.
720	720	24 During the sales tax holiday period set forth in Section
721	721	25 3-6, Beginning on August 6, 2010 through August 15, 2010, and
722	722	26 beginning again on August 5, 2022 through August 14, 2022,
723	723
724	724
725	725
726	726
727	727
728	728	HB1905 - 19 - LRB104 07490 HLH 17533 b
729	729
730	730
731	731	HB1905- 20 -LRB104 07490 HLH 17533 b HB1905 - 20 - LRB104 07490 HLH 17533 b
732	732	HB1905 - 20 - LRB104 07490 HLH 17533 b
733	733	1 with respect to sales tax holiday items as defined in Section
734	734	2 3-6 of this Act, the tax is imposed at the rate of 1.25%.
735	735	3 With respect to gasohol, the tax imposed by this Act
736	736	4 applies to (i) 70% of the proceeds of sales made on or after
737	737	5 January 1, 1990, and before July 1, 2003, (ii) 80% of the
738	738	6 proceeds of sales made on or after July 1, 2003 and on or
739	739	7 before July 1, 2017, (iii) 100% of the proceeds of sales made
740	740	8 after July 1, 2017 and prior to January 1, 2024, (iv) 90% of
741	741	9 the proceeds of sales made on or after January 1, 2024 and on
742	742	10 or before December 31, 2028, and (v) 100% of the proceeds of
743	743	11 sales made after December 31, 2028. If, at any time, however,
744	744	12 the tax under this Act on sales of gasohol is imposed at the
745	745	13 rate of 1.25%, then the tax imposed by this Act applies to 100%
746	746	14 of the proceeds of sales of gasohol made during that time.
747	747	15 With respect to mid-range ethanol blends, the tax imposed
748	748	16 by this Act applies to (i) 80% of the proceeds of sales made on
749	749	17 or after January 1, 2024 and on or before December 31, 2028 and
750	750	18 (ii) 100% of the proceeds of sales made thereafter. If, at any
751	751	19 time, however, the tax under this Act on sales of mid-range
752	752	20 ethanol blends is imposed at the rate of 1.25%, then the tax
753	753	21 imposed by this Act applies to 100% of the proceeds of sales of
754	754	22 mid-range ethanol blends made during that time.
755	755	23 With respect to majority blended ethanol fuel, the tax
756	756	24 imposed by this Act does not apply to the proceeds of sales
757	757	25 made on or after July 1, 2003 and on or before December 31,
758	758	26 2028 but applies to 100% of the proceeds of sales made
759	759
760	760
761	761
762	762
763	763
764	764	HB1905 - 20 - LRB104 07490 HLH 17533 b
765	765
766	766
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769	769	1 thereafter.
770	770	2 With respect to biodiesel blends with no less than 1% and
771	771	3 no more than 10% biodiesel, the tax imposed by this Act applies
772	772	4 to (i) 80% of the proceeds of sales made on or after July 1,
773	773	5 2003 and on or before December 31, 2018 and (ii) 100% of the
774	774	6 proceeds of sales made after December 31, 2018 and before
775	775	7 January 1, 2024. On and after January 1, 2024 and on or before
776	776	8 December 31, 2030, the taxation of biodiesel, renewable
777	777	9 diesel, and biodiesel blends shall be as provided in Section
778	778	10 3-5.1. If, at any time, however, the tax under this Act on
779	779	11 sales of biodiesel blends with no less than 1% and no more than
780	780	12 10% biodiesel is imposed at the rate of 1.25%, then the tax
781	781	13 imposed by this Act applies to 100% of the proceeds of sales of
782	782	14 biodiesel blends with no less than 1% and no more than 10%
783	783	15 biodiesel made during that time.
784	784	16 With respect to biodiesel and biodiesel blends with more
785	785	17 than 10% but no more than 99% biodiesel, the tax imposed by
786	786	18 this Act does not apply to the proceeds of sales made on or
787	787	19 after July 1, 2003 and on or before December 31, 2023. On and
788	788	20 after January 1, 2024 and on or before December 31, 2030, the
789	789	21 taxation of biodiesel, renewable diesel, and biodiesel blends
790	790	22 shall be as provided in Section 3-5.1.
791	791	23 Until July 1, 2022 and from July 1, 2023 through December
792	792	24 31, 2025, with respect to food for human consumption that is to
793	793	25 be consumed off the premises where it is sold (other than
794	794	26 alcoholic beverages, food consisting of or infused with adult
795	795
796	796
797	797
798	798
799	799
800	800	HB1905 - 21 - LRB104 07490 HLH 17533 b
801	801
802	802
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804	804	HB1905 - 22 - LRB104 07490 HLH 17533 b
805	805	1 use cannabis, soft drinks, and food that has been prepared for
806	806	2 immediate consumption), the tax is imposed at the rate of 1%.
807	807	3 Beginning on July 1, 2022 and until July 1, 2023, with respect
808	808	4 to food for human consumption that is to be consumed off the
809	809	5 premises where it is sold (other than alcoholic beverages,
810	810	6 food consisting of or infused with adult use cannabis, soft
811	811	7 drinks, and food that has been prepared for immediate
812	812	8 consumption), the tax is imposed at the rate of 0%. On and
813	813	9 after January 1, 2026, food for human consumption that is to be
814	814	10 consumed off the premises where it is sold (other than
815	815	11 alcoholic beverages, food consisting of or infused with adult
816	816	12 use cannabis, soft drinks, candy, and food that has been
817	817	13 prepared for immediate consumption) is exempt from the tax
818	818	14 imposed by this Act.
819	819	15 With respect to prescription and nonprescription
820	820	16 medicines, drugs, medical appliances, products classified as
821	821	17 Class III medical devices by the United States Food and Drug
822	822	18 Administration that are used for cancer treatment pursuant to
823	823	19 a prescription, as well as any accessories and components
824	824	20 related to those devices, modifications to a motor vehicle for
825	825	21 the purpose of rendering it usable by a person with a
826	826	22 disability, and insulin, blood sugar testing materials,
827	827	23 syringes, and needles used by human diabetics, the tax is
828	828	24 imposed at the rate of 1%. For the purposes of this Section,
829	829	25 until September 1, 2009: the term "soft drinks" means any
830	830	26 complete, finished, ready-to-use, non-alcoholic drink, whether
831	831
832	832
833	833
834	834
835	835
836	836	HB1905 - 22 - LRB104 07490 HLH 17533 b
837	837
838	838
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840	840	HB1905 - 23 - LRB104 07490 HLH 17533 b
841	841	1 carbonated or not, including, but not limited to, soda water,
842	842	2 cola, fruit juice, vegetable juice, carbonated water, and all
843	843	3 other preparations commonly known as soft drinks of whatever
844	844	4 kind or description that are contained in any closed or sealed
845	845	5 bottle, can, carton, or container, regardless of size; but
846	846	6 "soft drinks" does not include coffee, tea, non-carbonated
847	847	7 water, infant formula, milk or milk products as defined in the
848	848	8 Grade A Pasteurized Milk and Milk Products Act, or drinks
849	849	9 containing 50% or more natural fruit or vegetable juice.
850	850	10 Notwithstanding any other provisions of this Act,
851	851	11 beginning September 1, 2009, "soft drinks" means non-alcoholic
852	852	12 beverages that contain natural or artificial sweeteners. "Soft
853	853	13 drinks" does not include beverages that contain milk or milk
854	854	14 products, soy, rice or similar milk substitutes, or greater
855	855	15 than 50% of vegetable or fruit juice by volume.
856	856	16 Until August 1, 2009, and notwithstanding any other
857	857	17 provisions of this Act, "food for human consumption that is to
858	858	18 be consumed off the premises where it is sold" includes all
859	859	19 food sold through a vending machine, except soft drinks and
860	860	20 food products that are dispensed hot from a vending machine,
861	861	21 regardless of the location of the vending machine. Beginning
862	862	22 August 1, 2009, and notwithstanding any other provisions of
863	863	23 this Act, "food for human consumption that is to be consumed
864	864	24 off the premises where it is sold" includes all food sold
865	865	25 through a vending machine, except soft drinks, candy, and food
866	866	26 products that are dispensed hot from a vending machine,
867	867
868	868
869	869
870	870
871	871
872	872	HB1905 - 23 - LRB104 07490 HLH 17533 b
873	873
874	874
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876	876	HB1905 - 24 - LRB104 07490 HLH 17533 b
877	877	1 regardless of the location of the vending machine.
878	878	2 Notwithstanding any other provisions of this Act,
879	879	3 beginning September 1, 2009, "food for human consumption that
880	880	4 is to be consumed off the premises where it is sold" does not
881	881	5 include candy. For purposes of this Section, "candy" means a
882	882	6 preparation of sugar, honey, or other natural or artificial
883	883	7 sweeteners in combination with chocolate, fruits, nuts or
884	884	8 other ingredients or flavorings in the form of bars, drops, or
885	885	9 pieces. "Candy" does not include any preparation that contains
886	886	10 flour or requires refrigeration.
887	887	11 Notwithstanding any other provisions of this Act,
888	888	12 beginning September 1, 2009, "nonprescription medicines and
889	889	13 drugs" does not include grooming and hygiene products. For
890	890	14 purposes of this Section, "grooming and hygiene products"
891	891	15 includes, but is not limited to, soaps and cleaning solutions,
892	892	16 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
893	893	17 lotions and screens, unless those products are available by
894	894	18 prescription only, regardless of whether the products meet the
895	895	19 definition of "over-the-counter-drugs". For the purposes of
896	896	20 this paragraph, "over-the-counter-drug" means a drug for human
897	897	21 use that contains a label that identifies the product as a drug
898	898	22 as required by 21 CFR 201.66. The "over-the-counter-drug"
899	899	23 label includes:
900	900	24 (A) a "Drug Facts" panel; or
901	901	25 (B) a statement of the "active ingredient(s)" with a
902	902	26 list of those ingredients contained in the compound,
903	903
904	904
905	905
906	906
907	907
908	908	HB1905 - 24 - LRB104 07490 HLH 17533 b
909	909
910	910
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912	912	HB1905 - 25 - LRB104 07490 HLH 17533 b
913	913	1 substance or preparation.
914	914	2 Beginning on January 1, 2014 (the effective date of Public
915	915	3 Act 98-122), "prescription and nonprescription medicines and
916	916	4 drugs" includes medical cannabis purchased from a registered
917	917	5 dispensing organization under the Compassionate Use of Medical
918	918	6 Cannabis Program Act.
919	919	7 As used in this Section, "adult use cannabis" means
920	920	8 cannabis subject to tax under the Cannabis Cultivation
921	921	9 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
922	922	10 and does not include cannabis subject to tax under the
923	923	11 Compassionate Use of Medical Cannabis Program Act.
924	924	12 If the property that is purchased at retail from a
925	925	13 retailer is acquired outside Illinois and used outside
926	926	14 Illinois before being brought to Illinois for use here and is
927	927	15 taxable under this Act, the "selling price" on which the tax is
928	928	16 computed shall be reduced by an amount that represents a
929	929	17 reasonable allowance for depreciation for the period of prior
930	930	18 out-of-state use. No depreciation is allowed in cases where
931	931	19 the tax under this Act is imposed on lease receipts.
932	932	20 (Source: P.A. 102-4, eff. 4-27-21; 102-700, Article 20,
933	933	21 Section 20-5, eff. 4-19-22; 102-700, Article 60, Section
934	934	22 60-15, eff. 4-19-22; 102-700, Article 65, Section 65-5, eff.
935	935	23 4-19-22; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-592,
936	936	24 eff. 1-1-25; 103-781, eff. 8-5-24; revised 11-26-24.)
937	937	25 (35 ILCS 105/9)
938	938
939	939
940	940
941	941
942	942
943	943	HB1905 - 25 - LRB104 07490 HLH 17533 b
944	944
945	945
946	946	HB1905- 26 -LRB104 07490 HLH 17533 b HB1905 - 26 - LRB104 07490 HLH 17533 b
947	947	HB1905 - 26 - LRB104 07490 HLH 17533 b
948	948	1 Sec. 9. Except as to motor vehicles, watercraft, aircraft,
949	949	2 and trailers that are required to be registered with an agency
950	950	3 of this State, each retailer required or authorized to collect
951	951	4 the tax imposed by this Act shall pay to the Department the
952	952	5 amount of such tax (except as otherwise provided) at the time
953	953	6 when he is required to file his return for the period during
954	954	7 which such tax was collected, less a discount of 2.1% prior to
955	955	8 January 1, 1990, and 1.75% on and after January 1, 1990, or $5
956	956	9 per calendar year, whichever is greater, which is allowed to
957	957	10 reimburse the retailer for expenses incurred in collecting the
958	958	11 tax, keeping records, preparing and filing returns, remitting
959	959	12 the tax and supplying data to the Department on request.
960	960	13 Beginning with returns due on or after January 1, 2025, the
961	961	14 discount allowed in this Section, the Retailers' Occupation
962	962	15 Tax Act, the Service Occupation Tax Act, and the Service Use
963	963	16 Tax Act, including any local tax administered by the
964	964	17 Department and reported on the same return, shall not exceed
965	965	18 $1,000 per month in the aggregate for returns other than
966	966	19 transaction returns filed during the month. When determining
967	967	20 the discount allowed under this Section, retailers shall
968	968	21 include the amount of tax that would have been due at the 6.25%
969	969	22 rate but for the 1.25% rate imposed on sales tax holiday items
970	970	23 during the sales tax period set forth in Section 3-6 under
971	971	24 Public Act 102-700. The discount under this Section is not
972	972	25 allowed for the 1.25% portion of taxes paid on aviation fuel
973	973	26 that is subject to the revenue use requirements of 49 U.S.C.
974	974
975	975
976	976
977	977
978	978
979	979	HB1905 - 26 - LRB104 07490 HLH 17533 b
980	980
981	981
982	982	HB1905- 27 -LRB104 07490 HLH 17533 b HB1905 - 27 - LRB104 07490 HLH 17533 b
983	983	HB1905 - 27 - LRB104 07490 HLH 17533 b
984	984	1 47107(b) and 49 U.S.C. 47133. When determining the discount
985	985	2 allowed under this Section, retailers shall include the amount
986	986	3 of tax that would have been due at the 1% rate but for the 0%
987	987	4 rate imposed under Public Act 102-700. In the case of
988	988	5 retailers who report and pay the tax on a transaction by
989	989	6 transaction basis, as provided in this Section, such discount
990	990	7 shall be taken with each such tax remittance instead of when
991	991	8 such retailer files his periodic return, but, beginning with
992	992	9 returns due on or after January 1, 2025, the discount allowed
993	993	10 under this Section and the Retailers' Occupation Tax Act,
994	994	11 including any local tax administered by the Department and
995	995	12 reported on the same transaction return, shall not exceed
996	996	13 $1,000 per month for all transaction returns filed during the
997	997	14 month. The discount allowed under this Section is allowed only
998	998	15 for returns that are filed in the manner required by this Act.
999	999	16 The Department may disallow the discount for retailers whose
1000	1000	17 certificate of registration is revoked at the time the return
1001	1001	18 is filed, but only if the Department's decision to revoke the
1002	1002	19 certificate of registration has become final. A retailer need
1003	1003	20 not remit that part of any tax collected by him to the extent
1004	1004	21 that he is required to remit and does remit the tax imposed by
1005	1005	22 the Retailers' Occupation Tax Act, with respect to the sale of
1006	1006	23 the same property.
1007	1007	24 Where such tangible personal property is sold under a
1008	1008	25 conditional sales contract, or under any other form of sale
1009	1009	26 wherein the payment of the principal sum, or a part thereof, is
1010	1010
1011	1011
1012	1012
1013	1013
1014	1014
1015	1015	HB1905 - 27 - LRB104 07490 HLH 17533 b
1016	1016
1017	1017
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1019	1019	HB1905 - 28 - LRB104 07490 HLH 17533 b
1020	1020	1 extended beyond the close of the period for which the return is
1021	1021	2 filed, the retailer, in collecting the tax (except as to motor
1022	1022	3 vehicles, watercraft, aircraft, and trailers that are required
1023	1023	4 to be registered with an agency of this State), may collect for
1024	1024	5 each tax return period only the tax applicable to that part of
1025	1025	6 the selling price actually received during such tax return
1026	1026	7 period.
1027	1027	8 In the case of leases, except as otherwise provided in
1028	1028	9 this Act, the lessor, in collecting the tax, may collect for
1029	1029	10 each tax return period only the tax applicable to that part of
1030	1030	11 the selling price actually received during such tax return
1031	1031	12 period.
1032	1032	13 Except as provided in this Section, on or before the
1033	1033	14 twentieth day of each calendar month, such retailer shall file
1034	1034	15 a return for the preceding calendar month. Such return shall
1035	1035	16 be filed on forms prescribed by the Department and shall
1036	1036	17 furnish such information as the Department may reasonably
1037	1037	18 require. The return shall include the gross receipts on food
1038	1038	19 for human consumption that is to be consumed off the premises
1039	1039	20 where it is sold (other than alcoholic beverages, food
1040	1040	21 consisting of or infused with adult use cannabis, soft drinks,
1041	1041	22 and food that has been prepared for immediate consumption)
1042	1042	23 which were received during the preceding calendar month,
1043	1043	24 quarter, or year, as appropriate, and upon which tax would
1044	1044	25 have been due but for the 0% rate imposed under Public Act
1045	1045	26 102-700. The return shall also include the amount of tax that
1046	1046
1047	1047
1048	1048
1049	1049
1050	1050
1051	1051	HB1905 - 28 - LRB104 07490 HLH 17533 b
1052	1052
1053	1053
1054	1054	HB1905- 29 -LRB104 07490 HLH 17533 b HB1905 - 29 - LRB104 07490 HLH 17533 b
1055	1055	HB1905 - 29 - LRB104 07490 HLH 17533 b
1056	1056	1 would have been due on food for human consumption that is to be
1057	1057	2 consumed off the premises where it is sold (other than
1058	1058	3 alcoholic beverages, food consisting of or infused with adult
1059	1059	4 use cannabis, soft drinks, and food that has been prepared for
1060	1060	5 immediate consumption) but for the 0% rate imposed under
1061	1061	6 Public Act 102-700.
1062	1062	7 On and after January 1, 2018, except for returns required
1063	1063	8 to be filed prior to January 1, 2023 for motor vehicles,
1064	1064	9 watercraft, aircraft, and trailers that are required to be
1065	1065	10 registered with an agency of this State, with respect to
1066	1066	11 retailers whose annual gross receipts average $20,000 or more,
1067	1067	12 all returns required to be filed pursuant to this Act shall be
1068	1068	13 filed electronically. On and after January 1, 2023, with
1069	1069	14 respect to retailers whose annual gross receipts average
1070	1070	15 $20,000 or more, all returns required to be filed pursuant to
1071	1071	16 this Act, including, but not limited to, returns for motor
1072	1072	17 vehicles, watercraft, aircraft, and trailers that are required
1073	1073	18 to be registered with an agency of this State, shall be filed
1074	1074	19 electronically. Retailers who demonstrate that they do not
1075	1075	20 have access to the Internet or demonstrate hardship in filing
1076	1076	21 electronically may petition the Department to waive the
1077	1077	22 electronic filing requirement.
1078	1078	23 The Department may require returns to be filed on a
1079	1079	24 quarterly basis. If so required, a return for each calendar
1080	1080	25 quarter shall be filed on or before the twentieth day of the
1081	1081	26 calendar month following the end of such calendar quarter. The
1082	1082
1083	1083
1084	1084
1085	1085
1086	1086
1087	1087	HB1905 - 29 - LRB104 07490 HLH 17533 b
1088	1088
1089	1089
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1091	1091	HB1905 - 30 - LRB104 07490 HLH 17533 b
1092	1092	1 taxpayer shall also file a return with the Department for each
1093	1093	2 of the first two months of each calendar quarter, on or before
1094	1094	3 the twentieth day of the following calendar month, stating:
1095	1095	4 1. The name of the seller;
1096	1096	5 2. The address of the principal place of business from
1097	1097	6 which he engages in the business of selling tangible
1098	1098	7 personal property at retail in this State;
1099	1099	8 3. The total amount of taxable receipts received by
1100	1100	9 him during the preceding calendar month from sales of
1101	1101	10 tangible personal property by him during such preceding
1102	1102	11 calendar month, including receipts from charge and time
1103	1103	12 sales, but less all deductions allowed by law;
1104	1104	13 4. The amount of credit provided in Section 2d of this
1105	1105	14 Act;
1106	1106	15 5. The amount of tax due;
1107	1107	16 5-5. The signature of the taxpayer; and
1108	1108	17 6. Such other reasonable information as the Department
1109	1109	18 may require.
1110	1110	19 Each retailer required or authorized to collect the tax
1111	1111	20 imposed by this Act on aviation fuel sold at retail in this
1112	1112	21 State during the preceding calendar month shall, instead of
1113	1113	22 reporting and paying tax on aviation fuel as otherwise
1114	1114	23 required by this Section, report and pay such tax on a separate
1115	1115	24 aviation fuel tax return. The requirements related to the
1116	1116	25 return shall be as otherwise provided in this Section.
1117	1117	26 Notwithstanding any other provisions of this Act to the
1118	1118
1119	1119
1120	1120
1121	1121
1122	1122
1123	1123	HB1905 - 30 - LRB104 07490 HLH 17533 b
1124	1124
1125	1125
1126	1126	HB1905- 31 -LRB104 07490 HLH 17533 b HB1905 - 31 - LRB104 07490 HLH 17533 b
1127	1127	HB1905 - 31 - LRB104 07490 HLH 17533 b
1128	1128	1 contrary, retailers collecting tax on aviation fuel shall file
1129	1129	2 all aviation fuel tax returns and shall make all aviation fuel
1130	1130	3 tax payments by electronic means in the manner and form
1131	1131	4 required by the Department. For purposes of this Section,
1132	1132	5 "aviation fuel" means jet fuel and aviation gasoline.
1133	1133	6 If a taxpayer fails to sign a return within 30 days after
1134	1134	7 the proper notice and demand for signature by the Department,
1135	1135	8 the return shall be considered valid and any amount shown to be
1136	1136	9 due on the return shall be deemed assessed.
1137	1137	10 Notwithstanding any other provision of this Act to the
1138	1138	11 contrary, retailers subject to tax on cannabis shall file all
1139	1139	12 cannabis tax returns and shall make all cannabis tax payments
1140	1140	13 by electronic means in the manner and form required by the
1141	1141	14 Department.
1142	1142	15 Beginning October 1, 1993, a taxpayer who has an average
1143	1143	16 monthly tax liability of $150,000 or more shall make all
1144	1144	17 payments required by rules of the Department by electronic
1145	1145	18 funds transfer. Beginning October 1, 1994, a taxpayer who has
1146	1146	19 an average monthly tax liability of $100,000 or more shall
1147	1147	20 make all payments required by rules of the Department by
1148	1148	21 electronic funds transfer. Beginning October 1, 1995, a
1149	1149	22 taxpayer who has an average monthly tax liability of $50,000
1150	1150	23 or more shall make all payments required by rules of the
1151	1151	24 Department by electronic funds transfer. Beginning October 1,
1152	1152	25 2000, a taxpayer who has an annual tax liability of $200,000 or
1153	1153	26 more shall make all payments required by rules of the
1154	1154
1155	1155
1156	1156
1157	1157
1158	1158
1159	1159	HB1905 - 31 - LRB104 07490 HLH 17533 b
1160	1160
1161	1161
1162	1162	HB1905- 32 -LRB104 07490 HLH 17533 b HB1905 - 32 - LRB104 07490 HLH 17533 b
1163	1163	HB1905 - 32 - LRB104 07490 HLH 17533 b
1164	1164	1 Department by electronic funds transfer. The term "annual tax
1165	1165	2 liability" shall be the sum of the taxpayer's liabilities
1166	1166	3 under this Act, and under all other State and local occupation
1167	1167	4 and use tax laws administered by the Department, for the
1168	1168	5 immediately preceding calendar year. The term "average monthly
1169	1169	6 tax liability" means the sum of the taxpayer's liabilities
1170	1170	7 under this Act, and under all other State and local occupation
1171	1171	8 and use tax laws administered by the Department, for the
1172	1172	9 immediately preceding calendar year divided by 12. Beginning
1173	1173	10 on October 1, 2002, a taxpayer who has a tax liability in the
1174	1174	11 amount set forth in subsection (b) of Section 2505-210 of the
1175	1175	12 Department of Revenue Law shall make all payments required by
1176	1176	13 rules of the Department by electronic funds transfer.
1177	1177	14 Before August 1 of each year beginning in 1993, the
1178	1178	15 Department shall notify all taxpayers required to make
1179	1179	16 payments by electronic funds transfer. All taxpayers required
1180	1180	17 to make payments by electronic funds transfer shall make those
1181	1181	18 payments for a minimum of one year beginning on October 1.
1182	1182	19 Any taxpayer not required to make payments by electronic
1183	1183	20 funds transfer may make payments by electronic funds transfer
1184	1184	21 with the permission of the Department.
1185	1185	22 All taxpayers required to make payment by electronic funds
1186	1186	23 transfer and any taxpayers authorized to voluntarily make
1187	1187	24 payments by electronic funds transfer shall make those
1188	1188	25 payments in the manner authorized by the Department.
1189	1189	26 The Department shall adopt such rules as are necessary to
1190	1190
1191	1191
1192	1192
1193	1193
1194	1194
1195	1195	HB1905 - 32 - LRB104 07490 HLH 17533 b
1196	1196
1197	1197
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1199	1199	HB1905 - 33 - LRB104 07490 HLH 17533 b
1200	1200	1 effectuate a program of electronic funds transfer and the
1201	1201	2 requirements of this Section.
1202	1202	3 Before October 1, 2000, if the taxpayer's average monthly
1203	1203	4 tax liability to the Department under this Act, the Retailers'
1204	1204	5 Occupation Tax Act, the Service Occupation Tax Act, the
1205	1205	6 Service Use Tax Act was $10,000 or more during the preceding 4
1206	1206	7 complete calendar quarters, he shall file a return with the
1207	1207	8 Department each month by the 20th day of the month next
1208	1208	9 following the month during which such tax liability is
1209	1209	10 incurred and shall make payments to the Department on or
1210	1210	11 before the 7th, 15th, 22nd and last day of the month during
1211	1211	12 which such liability is incurred. On and after October 1,
1212	1212	13 2000, if the taxpayer's average monthly tax liability to the
1213	1213	14 Department under this Act, the Retailers' Occupation Tax Act,
1214	1214	15 the Service Occupation Tax Act, and the Service Use Tax Act was
1215	1215	16 $20,000 or more during the preceding 4 complete calendar
1216	1216	17 quarters, he shall file a return with the Department each
1217	1217	18 month by the 20th day of the month next following the month
1218	1218	19 during which such tax liability is incurred and shall make
1219	1219	20 payment to the Department on or before the 7th, 15th, 22nd and
1220	1220	21 last day of the month during which such liability is incurred.
1221	1221	22 If the month during which such tax liability is incurred began
1222	1222	23 prior to January 1, 1985, each payment shall be in an amount
1223	1223	24 equal to 1/4 of the taxpayer's actual liability for the month
1224	1224	25 or an amount set by the Department not to exceed 1/4 of the
1225	1225	26 average monthly liability of the taxpayer to the Department
1226	1226
1227	1227
1228	1228
1229	1229
1230	1230
1231	1231	HB1905 - 33 - LRB104 07490 HLH 17533 b
1232	1232
1233	1233
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1235	1235	HB1905 - 34 - LRB104 07490 HLH 17533 b
1236	1236	1 for the preceding 4 complete calendar quarters (excluding the
1237	1237	2 month of highest liability and the month of lowest liability
1238	1238	3 in such 4 quarter period). If the month during which such tax
1239	1239	4 liability is incurred begins on or after January 1, 1985, and
1240	1240	5 prior to January 1, 1987, each payment shall be in an amount
1241	1241	6 equal to 22.5% of the taxpayer's actual liability for the
1242	1242	7 month or 27.5% of the taxpayer's liability for the same
1243	1243	8 calendar month of the preceding year. If the month during
1244	1244	9 which such tax liability is incurred begins on or after
1245	1245	10 January 1, 1987, and prior to January 1, 1988, each payment
1246	1246	11 shall be in an amount equal to 22.5% of the taxpayer's actual
1247	1247	12 liability for the month or 26.25% of the taxpayer's liability
1248	1248	13 for the same calendar month of the preceding year. If the month
1249	1249	14 during which such tax liability is incurred begins on or after
1250	1250	15 January 1, 1988, and prior to January 1, 1989, or begins on or
1251	1251	16 after January 1, 1996, each payment shall be in an amount equal
1252	1252	17 to 22.5% of the taxpayer's actual liability for the month or
1253	1253	18 25% of the taxpayer's liability for the same calendar month of
1254	1254	19 the preceding year. If the month during which such tax
1255	1255	20 liability is incurred begins on or after January 1, 1989, and
1256	1256	21 prior to January 1, 1996, each payment shall be in an amount
1257	1257	22 equal to 22.5% of the taxpayer's actual liability for the
1258	1258	23 month or 25% of the taxpayer's liability for the same calendar
1259	1259	24 month of the preceding year or 100% of the taxpayer's actual
1260	1260	25 liability for the quarter monthly reporting period. The amount
1261	1261	26 of such quarter monthly payments shall be credited against the
1262	1262
1263	1263
1264	1264
1265	1265
1266	1266
1267	1267	HB1905 - 34 - LRB104 07490 HLH 17533 b
1268	1268
1269	1269
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1271	1271	HB1905 - 35 - LRB104 07490 HLH 17533 b
1272	1272	1 final tax liability of the taxpayer's return for that month.
1273	1273	2 Before October 1, 2000, once applicable, the requirement of
1274	1274	3 the making of quarter monthly payments to the Department shall
1275	1275	4 continue until such taxpayer's average monthly liability to
1276	1276	5 the Department during the preceding 4 complete calendar
1277	1277	6 quarters (excluding the month of highest liability and the
1278	1278	7 month of lowest liability) is less than $9,000, or until such
1279	1279	8 taxpayer's average monthly liability to the Department as
1280	1280	9 computed for each calendar quarter of the 4 preceding complete
1281	1281	10 calendar quarter period is less than $10,000. However, if a
1282	1282	11 taxpayer can show the Department that a substantial change in
1283	1283	12 the taxpayer's business has occurred which causes the taxpayer
1284	1284	13 to anticipate that his average monthly tax liability for the
1285	1285	14 reasonably foreseeable future will fall below the $10,000
1286	1286	15 threshold stated above, then such taxpayer may petition the
1287	1287	16 Department for change in such taxpayer's reporting status. On
1288	1288	17 and after October 1, 2000, once applicable, the requirement of
1289	1289	18 the making of quarter monthly payments to the Department shall
1290	1290	19 continue until such taxpayer's average monthly liability to
1291	1291	20 the Department during the preceding 4 complete calendar
1292	1292	21 quarters (excluding the month of highest liability and the
1293	1293	22 month of lowest liability) is less than $19,000 or until such
1294	1294	23 taxpayer's average monthly liability to the Department as
1295	1295	24 computed for each calendar quarter of the 4 preceding complete
1296	1296	25 calendar quarter period is less than $20,000. However, if a
1297	1297	26 taxpayer can show the Department that a substantial change in
1298	1298
1299	1299
1300	1300
1301	1301
1302	1302
1303	1303	HB1905 - 35 - LRB104 07490 HLH 17533 b
1304	1304
1305	1305
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1307	1307	HB1905 - 36 - LRB104 07490 HLH 17533 b
1308	1308	1 the taxpayer's business has occurred which causes the taxpayer
1309	1309	2 to anticipate that his average monthly tax liability for the
1310	1310	3 reasonably foreseeable future will fall below the $20,000
1311	1311	4 threshold stated above, then such taxpayer may petition the
1312	1312	5 Department for a change in such taxpayer's reporting status.
1313	1313	6 The Department shall change such taxpayer's reporting status
1314	1314	7 unless it finds that such change is seasonal in nature and not
1315	1315	8 likely to be long term. Quarter monthly payment status shall
1316	1316	9 be determined under this paragraph as if the rate reduction to
1317	1317	10 1.25% in Public Act 102-700 and this amendatory Act of the
1318	1318	11 104th General Assembly on sales tax holiday items had not
1319	1319	12 occurred. For quarter monthly payments due on or after July 1,
1320	1320	13 2023 and through June 30, 2024, "25% of the taxpayer's
1321	1321	14 liability for the same calendar month of the preceding year"
1322	1322	15 shall be determined as if the rate reduction to 1.25% in Public
1323	1323	16 Act 102-700 and this amendatory Act of the 104th General
1324	1324	17 Assembly on sales tax holiday items had not occurred. Quarter
1325	1325	18 monthly payment status shall be determined under this
1326	1326	19 paragraph as if the rate reduction to 0% in Public Act 102-700
1327	1327	20 on food for human consumption that is to be consumed off the
1328	1328	21 premises where it is sold (other than alcoholic beverages,
1329	1329	22 food consisting of or infused with adult use cannabis, soft
1330	1330	23 drinks, and food that has been prepared for immediate
1331	1331	24 consumption) had not occurred. For quarter monthly payments
1332	1332	25 due under this paragraph on or after July 1, 2023 and through
1333	1333	26 June 30, 2024, "25% of the taxpayer's liability for the same
1334	1334
1335	1335
1336	1336
1337	1337
1338	1338
1339	1339	HB1905 - 36 - LRB104 07490 HLH 17533 b
1340	1340
1341	1341
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1343	1343	HB1905 - 37 - LRB104 07490 HLH 17533 b
1344	1344	1 calendar month of the preceding year" shall be determined as
1345	1345	2 if the rate reduction to 0% in Public Act 102-700 had not
1346	1346	3 occurred. If any such quarter monthly payment is not paid at
1347	1347	4 the time or in the amount required by this Section, then the
1348	1348	5 taxpayer shall be liable for penalties and interest on the
1349	1349	6 difference between the minimum amount due and the amount of
1350	1350	7 such quarter monthly payment actually and timely paid, except
1351	1351	8 insofar as the taxpayer has previously made payments for that
1352	1352	9 month to the Department in excess of the minimum payments
1353	1353	10 previously due as provided in this Section. The Department
1354	1354	11 shall make reasonable rules and regulations to govern the
1355	1355	12 quarter monthly payment amount and quarter monthly payment
1356	1356	13 dates for taxpayers who file on other than a calendar monthly
1357	1357	14 basis.
1358	1358	15 If any such payment provided for in this Section exceeds
1359	1359	16 the taxpayer's liabilities under this Act, the Retailers'
1360	1360	17 Occupation Tax Act, the Service Occupation Tax Act and the
1361	1361	18 Service Use Tax Act, as shown by an original monthly return,
1362	1362	19 the Department shall issue to the taxpayer a credit memorandum
1363	1363	20 no later than 30 days after the date of payment, which
1364	1364	21 memorandum may be submitted by the taxpayer to the Department
1365	1365	22 in payment of tax liability subsequently to be remitted by the
1366	1366	23 taxpayer to the Department or be assigned by the taxpayer to a
1367	1367	24 similar taxpayer under this Act, the Retailers' Occupation Tax
1368	1368	25 Act, the Service Occupation Tax Act or the Service Use Tax Act,
1369	1369	26 in accordance with reasonable rules and regulations to be
1370	1370
1371	1371
1372	1372
1373	1373
1374	1374
1375	1375	HB1905 - 37 - LRB104 07490 HLH 17533 b
1376	1376
1377	1377
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1379	1379	HB1905 - 38 - LRB104 07490 HLH 17533 b
1380	1380	1 prescribed by the Department, except that if such excess
1381	1381	2 payment is shown on an original monthly return and is made
1382	1382	3 after December 31, 1986, no credit memorandum shall be issued,
1383	1383	4 unless requested by the taxpayer. If no such request is made,
1384	1384	5 the taxpayer may credit such excess payment against tax
1385	1385	6 liability subsequently to be remitted by the taxpayer to the
1386	1386	7 Department under this Act, the Retailers' Occupation Tax Act,
1387	1387	8 the Service Occupation Tax Act or the Service Use Tax Act, in
1388	1388	9 accordance with reasonable rules and regulations prescribed by
1389	1389	10 the Department. If the Department subsequently determines that
1390	1390	11 all or any part of the credit taken was not actually due to the
1391	1391	12 taxpayer, the taxpayer's vendor's discount shall be reduced,
1392	1392	13 if necessary, to reflect the difference between the credit
1393	1393	14 taken and that actually due, and the taxpayer shall be liable
1394	1394	15 for penalties and interest on such difference.
1395	1395	16 If the retailer is otherwise required to file a monthly
1396	1396	17 return and if the retailer's average monthly tax liability to
1397	1397	18 the Department does not exceed $200, the Department may
1398	1398	19 authorize his returns to be filed on a quarter annual basis,
1399	1399	20 with the return for January, February, and March of a given
1400	1400	21 year being due by April 20 of such year; with the return for
1401	1401	22 April, May and June of a given year being due by July 20 of
1402	1402	23 such year; with the return for July, August and September of a
1403	1403	24 given year being due by October 20 of such year, and with the
1404	1404	25 return for October, November and December of a given year
1405	1405	26 being due by January 20 of the following year.
1406	1406
1407	1407
1408	1408
1409	1409
1410	1410
1411	1411	HB1905 - 38 - LRB104 07490 HLH 17533 b
1412	1412
1413	1413
1414	1414	HB1905- 39 -LRB104 07490 HLH 17533 b HB1905 - 39 - LRB104 07490 HLH 17533 b
1415	1415	HB1905 - 39 - LRB104 07490 HLH 17533 b
1416	1416	1 If the retailer is otherwise required to file a monthly or
1417	1417	2 quarterly return and if the retailer's average monthly tax
1418	1418	3 liability to the Department does not exceed $50, the
1419	1419	4 Department may authorize his returns to be filed on an annual
1420	1420	5 basis, with the return for a given year being due by January 20
1421	1421	6 of the following year.
1422	1422	7 Such quarter annual and annual returns, as to form and
1423	1423	8 substance, shall be subject to the same requirements as
1424	1424	9 monthly returns.
1425	1425	10 Notwithstanding any other provision in this Act concerning
1426	1426	11 the time within which a retailer may file his return, in the
1427	1427	12 case of any retailer who ceases to engage in a kind of business
1428	1428	13 which makes him responsible for filing returns under this Act,
1429	1429	14 such retailer shall file a final return under this Act with the
1430	1430	15 Department not more than one month after discontinuing such
1431	1431	16 business.
1432	1432	17 In addition, with respect to motor vehicles, watercraft,
1433	1433	18 aircraft, and trailers that are required to be registered with
1434	1434	19 an agency of this State, except as otherwise provided in this
1435	1435	20 Section, every retailer selling this kind of tangible personal
1436	1436	21 property shall file, with the Department, upon a form to be
1437	1437	22 prescribed and supplied by the Department, a separate return
1438	1438	23 for each such item of tangible personal property which the
1439	1439	24 retailer sells, except that if, in the same transaction, (i) a
1440	1440	25 retailer of aircraft, watercraft, motor vehicles or trailers
1441	1441	26 transfers more than one aircraft, watercraft, motor vehicle or
1442	1442
1443	1443
1444	1444
1445	1445
1446	1446
1447	1447	HB1905 - 39 - LRB104 07490 HLH 17533 b
1448	1448
1449	1449
1450	1450	HB1905- 40 -LRB104 07490 HLH 17533 b HB1905 - 40 - LRB104 07490 HLH 17533 b
1451	1451	HB1905 - 40 - LRB104 07490 HLH 17533 b
1452	1452	1 trailer to another aircraft, watercraft, motor vehicle or
1453	1453	2 trailer retailer for the purpose of resale or (ii) a retailer
1454	1454	3 of aircraft, watercraft, motor vehicles, or trailers transfers
1455	1455	4 more than one aircraft, watercraft, motor vehicle, or trailer
1456	1456	5 to a purchaser for use as a qualifying rolling stock as
1457	1457	6 provided in Section 3-55 of this Act, then that seller may
1458	1458	7 report the transfer of all the aircraft, watercraft, motor
1459	1459	8 vehicles or trailers involved in that transaction to the
1460	1460	9 Department on the same uniform invoice-transaction reporting
1461	1461	10 return form. For purposes of this Section, "watercraft" means
1462	1462	11 a Class 2, Class 3, or Class 4 watercraft as defined in Section
1463	1463	12 3-2 of the Boat Registration and Safety Act, a personal
1464	1464	13 watercraft, or any boat equipped with an inboard motor.
1465	1465	14 In addition, with respect to motor vehicles, watercraft,
1466	1466	15 aircraft, and trailers that are required to be registered with
1467	1467	16 an agency of this State, every person who is engaged in the
1468	1468	17 business of leasing or renting such items and who, in
1469	1469	18 connection with such business, sells any such item to a
1470	1470	19 retailer for the purpose of resale is, notwithstanding any
1471	1471	20 other provision of this Section to the contrary, authorized to
1472	1472	21 meet the return-filing requirement of this Act by reporting
1473	1473	22 the transfer of all the aircraft, watercraft, motor vehicles,
1474	1474	23 or trailers transferred for resale during a month to the
1475	1475	24 Department on the same uniform invoice-transaction reporting
1476	1476	25 return form on or before the 20th of the month following the
1477	1477	26 month in which the transfer takes place. Notwithstanding any
1478	1478
1479	1479
1480	1480
1481	1481
1482	1482
1483	1483	HB1905 - 40 - LRB104 07490 HLH 17533 b
1484	1484
1485	1485
1486	1486	HB1905- 41 -LRB104 07490 HLH 17533 b HB1905 - 41 - LRB104 07490 HLH 17533 b
1487	1487	HB1905 - 41 - LRB104 07490 HLH 17533 b
1488	1488	1 other provision of this Act to the contrary, all returns filed
1489	1489	2 under this paragraph must be filed by electronic means in the
1490	1490	3 manner and form as required by the Department.
1491	1491	4 The transaction reporting return in the case of motor
1492	1492	5 vehicles or trailers that are required to be registered with
1493	1493	6 an agency of this State, shall be the same document as the
1494	1494	7 Uniform Invoice referred to in Section 5-402 of the Illinois
1495	1495	8 Vehicle Code and must show the name and address of the seller;
1496	1496	9 the name and address of the purchaser; the amount of the
1497	1497	10 selling price including the amount allowed by the retailer for
1498	1498	11 traded-in property, if any; the amount allowed by the retailer
1499	1499	12 for the traded-in tangible personal property, if any, to the
1500	1500	13 extent to which Section 2 of this Act allows an exemption for
1501	1501	14 the value of traded-in property; the balance payable after
1502	1502	15 deducting such trade-in allowance from the total selling
1503	1503	16 price; the amount of tax due from the retailer with respect to
1504	1504	17 such transaction; the amount of tax collected from the
1505	1505	18 purchaser by the retailer on such transaction (or satisfactory
1506	1506	19 evidence that such tax is not due in that particular instance,
1507	1507	20 if that is claimed to be the fact); the place and date of the
1508	1508	21 sale; a sufficient identification of the property sold; such
1509	1509	22 other information as is required in Section 5-402 of the
1510	1510	23 Illinois Vehicle Code, and such other information as the
1511	1511	24 Department may reasonably require.
1512	1512	25 The transaction reporting return in the case of watercraft
1513	1513	26 and aircraft must show the name and address of the seller; the
1514	1514
1515	1515
1516	1516
1517	1517
1518	1518
1519	1519	HB1905 - 41 - LRB104 07490 HLH 17533 b
1520	1520
1521	1521
1522	1522	HB1905- 42 -LRB104 07490 HLH 17533 b HB1905 - 42 - LRB104 07490 HLH 17533 b
1523	1523	HB1905 - 42 - LRB104 07490 HLH 17533 b
1524	1524	1 name and address of the purchaser; the amount of the selling
1525	1525	2 price including the amount allowed by the retailer for
1526	1526	3 traded-in property, if any; the amount allowed by the retailer
1527	1527	4 for the traded-in tangible personal property, if any, to the
1528	1528	5 extent to which Section 2 of this Act allows an exemption for
1529	1529	6 the value of traded-in property; the balance payable after
1530	1530	7 deducting such trade-in allowance from the total selling
1531	1531	8 price; the amount of tax due from the retailer with respect to
1532	1532	9 such transaction; the amount of tax collected from the
1533	1533	10 purchaser by the retailer on such transaction (or satisfactory
1534	1534	11 evidence that such tax is not due in that particular instance,
1535	1535	12 if that is claimed to be the fact); the place and date of the
1536	1536	13 sale, a sufficient identification of the property sold, and
1537	1537	14 such other information as the Department may reasonably
1538	1538	15 require.
1539	1539	16 Such transaction reporting return shall be filed not later
1540	1540	17 than 20 days after the date of delivery of the item that is
1541	1541	18 being sold, but may be filed by the retailer at any time sooner
1542	1542	19 than that if he chooses to do so. The transaction reporting
1543	1543	20 return and tax remittance or proof of exemption from the tax
1544	1544	21 that is imposed by this Act may be transmitted to the
1545	1545	22 Department by way of the State agency with which, or State
1546	1546	23 officer with whom, the tangible personal property must be
1547	1547	24 titled or registered (if titling or registration is required)
1548	1548	25 if the Department and such agency or State officer determine
1549	1549	26 that this procedure will expedite the processing of
1550	1550
1551	1551
1552	1552
1553	1553
1554	1554
1555	1555	HB1905 - 42 - LRB104 07490 HLH 17533 b
1556	1556
1557	1557
1558	1558	HB1905- 43 -LRB104 07490 HLH 17533 b HB1905 - 43 - LRB104 07490 HLH 17533 b
1559	1559	HB1905 - 43 - LRB104 07490 HLH 17533 b
1560	1560	1 applications for title or registration.
1561	1561	2 With each such transaction reporting return, the retailer
1562	1562	3 shall remit the proper amount of tax due (or shall submit
1563	1563	4 satisfactory evidence that the sale is not taxable if that is
1564	1564	5 the case), to the Department or its agents, whereupon the
1565	1565	6 Department shall issue, in the purchaser's name, a tax receipt
1566	1566	7 (or a certificate of exemption if the Department is satisfied
1567	1567	8 that the particular sale is tax exempt) which such purchaser
1568	1568	9 may submit to the agency with which, or State officer with
1569	1569	10 whom, he must title or register the tangible personal property
1570	1570	11 that is involved (if titling or registration is required) in
1571	1571	12 support of such purchaser's application for an Illinois
1572	1572	13 certificate or other evidence of title or registration to such
1573	1573	14 tangible personal property.
1574	1574	15 No retailer's failure or refusal to remit tax under this
1575	1575	16 Act precludes a user, who has paid the proper tax to the
1576	1576	17 retailer, from obtaining his certificate of title or other
1577	1577	18 evidence of title or registration (if titling or registration
1578	1578	19 is required) upon satisfying the Department that such user has
1579	1579	20 paid the proper tax (if tax is due) to the retailer. The
1580	1580	21 Department shall adopt appropriate rules to carry out the
1581	1581	22 mandate of this paragraph.
1582	1582	23 If the user who would otherwise pay tax to the retailer
1583	1583	24 wants the transaction reporting return filed and the payment
1584	1584	25 of tax or proof of exemption made to the Department before the
1585	1585	26 retailer is willing to take these actions and such user has not
1586	1586
1587	1587
1588	1588
1589	1589
1590	1590
1591	1591	HB1905 - 43 - LRB104 07490 HLH 17533 b
1592	1592
1593	1593
1594	1594	HB1905- 44 -LRB104 07490 HLH 17533 b HB1905 - 44 - LRB104 07490 HLH 17533 b
1595	1595	HB1905 - 44 - LRB104 07490 HLH 17533 b
1596	1596	1 paid the tax to the retailer, such user may certify to the fact
1597	1597	2 of such delay by the retailer, and may (upon the Department
1598	1598	3 being satisfied of the truth of such certification) transmit
1599	1599	4 the information required by the transaction reporting return
1600	1600	5 and the remittance for tax or proof of exemption directly to
1601	1601	6 the Department and obtain his tax receipt or exemption
1602	1602	7 determination, in which event the transaction reporting return
1603	1603	8 and tax remittance (if a tax payment was required) shall be
1604	1604	9 credited by the Department to the proper retailer's account
1605	1605	10 with the Department, but without the vendor's discount
1606	1606	11 provided for in this Section being allowed. When the user pays
1607	1607	12 the tax directly to the Department, he shall pay the tax in the
1608	1608	13 same amount and in the same form in which it would be remitted
1609	1609	14 if the tax had been remitted to the Department by the retailer.
1610	1610	15 On and after January 1, 2025, with respect to the lease of
1611	1611	16 trailers, other than semitrailers as defined in Section 1-187
1612	1612	17 of the Illinois Vehicle Code, that are required to be
1613	1613	18 registered with an agency of this State and that are subject to
1614	1614	19 the tax on lease receipts under this Act, notwithstanding any
1615	1615	20 other provision of this Act to the contrary, for the purpose of
1616	1616	21 reporting and paying tax under this Act on those lease
1617	1617	22 receipts, lessors shall file returns in addition to and
1618	1618	23 separate from the transaction reporting return. Lessors shall
1619	1619	24 file those lease returns and make payment to the Department by
1620	1620	25 electronic means on or before the 20th day of each month
1621	1621	26 following the month, quarter, or year, as applicable, in which
1622	1622
1623	1623
1624	1624
1625	1625
1626	1626
1627	1627	HB1905 - 44 - LRB104 07490 HLH 17533 b
1628	1628
1629	1629
1630	1630	HB1905- 45 -LRB104 07490 HLH 17533 b HB1905 - 45 - LRB104 07490 HLH 17533 b
1631	1631	HB1905 - 45 - LRB104 07490 HLH 17533 b
1632	1632	1 lease receipts were received. All lease receipts received by
1633	1633	2 the lessor from the lease of those trailers during the same
1634	1634	3 reporting period shall be reported and tax shall be paid on a
1635	1635	4 single return form to be prescribed by the Department.
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	HB1905 - 45 - LRB104 07490 HLH 17533 b
1664	1664
1665	1665
1666	1666	HB1905- 46 -LRB104 07490 HLH 17533 b HB1905 - 46 - LRB104 07490 HLH 17533 b
1667	1667	HB1905 - 46 - LRB104 07490 HLH 17533 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	HB1905 - 46 - LRB104 07490 HLH 17533 b
1700	1700
1701	1701
1702	1702	HB1905- 47 -LRB104 07490 HLH 17533 b HB1905 - 47 - LRB104 07490 HLH 17533 b
1703	1703	HB1905 - 47 - LRB104 07490 HLH 17533 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	HB1905 - 47 - LRB104 07490 HLH 17533 b
1736	1736
1737	1737
1738	1738	HB1905- 48 -LRB104 07490 HLH 17533 b HB1905 - 48 - LRB104 07490 HLH 17533 b
1739	1739	HB1905 - 48 - LRB104 07490 HLH 17533 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	HB1905 - 48 - LRB104 07490 HLH 17533 b
1772	1772
1773	1773
1774	1774	HB1905- 49 -LRB104 07490 HLH 17533 b HB1905 - 49 - LRB104 07490 HLH 17533 b
1775	1775	HB1905 - 49 - LRB104 07490 HLH 17533 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	HB1905 - 49 - LRB104 07490 HLH 17533 b
1808	1808
1809	1809
1810	1810	HB1905- 50 -LRB104 07490 HLH 17533 b HB1905 - 50 - LRB104 07490 HLH 17533 b
1811	1811	HB1905 - 50 - LRB104 07490 HLH 17533 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	HB1905 - 50 - LRB104 07490 HLH 17533 b
1844	1844
1845	1845
1846	1846	HB1905- 51 -LRB104 07490 HLH 17533 b HB1905 - 51 - LRB104 07490 HLH 17533 b
1847	1847	HB1905 - 51 - LRB104 07490 HLH 17533 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	HB1905 - 51 - LRB104 07490 HLH 17533 b
1880	1880
1881	1881
1882	1882	HB1905- 52 -LRB104 07490 HLH 17533 b HB1905 - 52 - LRB104 07490 HLH 17533 b
1883	1883	HB1905 - 52 - LRB104 07490 HLH 17533 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	HB1905 - 52 - LRB104 07490 HLH 17533 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	HB1905- 53 -LRB104 07490 HLH 17533 b HB1905 - 53 - LRB104 07490 HLH 17533 b
1926	1926	HB1905 - 53 - LRB104 07490 HLH 17533 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	HB1905 - 53 - LRB104 07490 HLH 17533 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	HB1905- 54 -LRB104 07490 HLH 17533 b HB1905 - 54 - LRB104 07490 HLH 17533 b
1990	1990	HB1905 - 54 - LRB104 07490 HLH 17533 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	HB1905 - 54 - LRB104 07490 HLH 17533 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	HB1905- 55 -LRB104 07490 HLH 17533 b HB1905 - 55 - LRB104 07490 HLH 17533 b
2051	2051	HB1905 - 55 - LRB104 07490 HLH 17533 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	HB1905 - 55 - LRB104 07490 HLH 17533 b
2084	2084
2085	2085
2086	2086	HB1905- 56 -LRB104 07490 HLH 17533 b HB1905 - 56 - LRB104 07490 HLH 17533 b
2087	2087	HB1905 - 56 - LRB104 07490 HLH 17533 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	HB1905 - 56 - LRB104 07490 HLH 17533 b
2120	2120
2121	2121
2122	2122	HB1905- 57 -LRB104 07490 HLH 17533 b HB1905 - 57 - LRB104 07490 HLH 17533 b
2123	2123	HB1905 - 57 - LRB104 07490 HLH 17533 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	HB1905 - 57 - LRB104 07490 HLH 17533 b
2156	2156
2157	2157
2158	2158	HB1905- 58 -LRB104 07490 HLH 17533 b HB1905 - 58 - LRB104 07490 HLH 17533 b
2159	2159	HB1905 - 58 - LRB104 07490 HLH 17533 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	HB1905 - 58 - LRB104 07490 HLH 17533 b
2192	2192
2193	2193
2194	2194	HB1905- 59 -LRB104 07490 HLH 17533 b HB1905 - 59 - LRB104 07490 HLH 17533 b
2195	2195	HB1905 - 59 - LRB104 07490 HLH 17533 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	HB1905 - 59 - LRB104 07490 HLH 17533 b
2228	2228
2229	2229
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2231	2231	HB1905 - 60 - LRB104 07490 HLH 17533 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	HB1905 - 60 - LRB104 07490 HLH 17533 b
2264	2264
2265	2265
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2267	2267	HB1905 - 61 - LRB104 07490 HLH 17533 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; 103-1055,
2283	2283	16 eff. 12-20-24.)
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 during the sales tax holiday period
2291	2291	24 for the period set forth in Section 2-10 of this Act
2292	2292
2293	2293
2294	2294
2295	2295
2296	2296
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2298	2298
2299	2299
2300	2300	HB1905- 62 -LRB104 07490 HLH 17533 b HB1905 - 62 - LRB104 07490 HLH 17533 b
2301	2301	HB1905 - 62 - LRB104 07490 HLH 17533 b
2302	2302	1 (hereinafter referred to as the Sales Tax Holiday Period). The
2303	2303	2 reduced rate on these items shall be administered under the
2304	2304	3 provisions of subsection (b) of this Section. The following
2305	2305	4 items are 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	HB1905 - 62 - LRB104 07490 HLH 17533 b
2334	2334
2335	2335
2336	2336	HB1905- 63 -LRB104 07490 HLH 17533 b HB1905 - 63 - LRB104 07490 HLH 17533 b
2337	2337	HB1905 - 63 - LRB104 07490 HLH 17533 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	HB1905 - 63 - LRB104 07490 HLH 17533 b
2370	2370
2371	2371
2372	2372	HB1905- 64 -LRB104 07490 HLH 17533 b HB1905 - 64 - LRB104 07490 HLH 17533 b
2373	2373	HB1905 - 64 - LRB104 07490 HLH 17533 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	HB1905 - 64 - LRB104 07490 HLH 17533 b
2406	2406
2407	2407
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2409	2409	HB1905 - 65 - LRB104 07490 HLH 17533 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	HB1905 - 65 - LRB104 07490 HLH 17533 b
2442	2442
2443	2443
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2445	2445	HB1905 - 66 - LRB104 07490 HLH 17533 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 with the use of a rain check will
2451	2451	6 qualify for the reduced rate of tax regardless of when the
2452	2452	7 rain check was issued. Issuance of a rain check during the
2453	2453	8 Sales Tax Holiday Period will not qualify eligible
2454	2454	9 property for the reduced rate of tax if the property is
2455	2455	10 actually purchased after the Sales Tax Holiday Period.
2456	2456	11 (5) Exchanges. The procedure for an exchange in
2457	2457	12 regards to a sales tax holiday is as follows:
2458	2458	13 (A) If a customer purchases an item of eligible
2459	2459	14 property during the Sales Tax Holiday Period, but
2460	2460	15 later exchanges the item for a similar eligible item,
2461	2461	16 even if a different size, different color, or other
2462	2462	17 feature, no additional tax is due even if the exchange
2463	2463	18 is made after the Sales Tax Holiday Period.
2464	2464	19 (B) If a customer purchases an item of eligible
2465	2465	20 property during the Sales Tax Holiday Period, but
2466	2466	21 after the Sales Tax Holiday Period has ended, the
2467	2467	22 customer returns the item and receives credit on the
2468	2468	23 purchase of a different item, the 6.25% general
2469	2469	24 merchandise sales tax rate is due on the sale of the
2470	2470	25 newly purchased item.
2471	2471	26 (C) If a customer purchases an item of eligible
2472	2472
2473	2473
2474	2474
2475	2475
2476	2476
2477	2477	HB1905 - 66 - LRB104 07490 HLH 17533 b
2478	2478
2479	2479
2480	2480	HB1905- 67 -LRB104 07490 HLH 17533 b HB1905 - 67 - LRB104 07490 HLH 17533 b
2481	2481	HB1905 - 67 - LRB104 07490 HLH 17533 b
2482	2482	1 property before the Sales Tax Holiday Period, but
2483	2483	2 during the Sales Tax Holiday Period the customer
2484	2484	3 returns the item and receives credit on the purchase
2485	2485	4 of a different item of eligible property, the reduced
2486	2486	5 rate of tax is due on the sale of the new item if the
2487	2487	6 new item is purchased during the Sales Tax Holiday
2488	2488	7 Period.
2489	2489	8 (6) (Blank).
2490	2490	9 (7) Order date and back orders. For the purpose of a
2491	2491	10 sales tax holiday, eligible property qualifies for the
2492	2492	11 reduced rate of tax if: (i) the item is both delivered to
2493	2493	12 and paid for by the customer during the Sales Tax Holiday
2494	2494	13 Period or (ii) the customer orders and pays for the item
2495	2495	14 and the seller accepts the order during the Sales Tax
2496	2496	15 Holiday Period for immediate shipment, even if delivery is
2497	2497	16 made after the Sales Tax Holiday Period. The seller
2498	2498	17 accepts an order when the seller has taken action to fill
2499	2499	18 the order for immediate shipment. Actions to fill an order
2500	2500	19 include placement of an "in date" stamp on an order or
2501	2501	20 assignment of an "order number" to an order within the
2502	2502	21 Sales Tax Holiday Period. An order is for immediate
2503	2503	22 shipment when the customer does not request delayed
2504	2504	23 shipment. An order is for immediate shipment
2505	2505	24 notwithstanding that the shipment may be delayed because
2506	2506	25 of a backlog of orders or because stock is currently
2507	2507	26 unavailable to, or on back order by, the seller.
2508	2508
2509	2509
2510	2510
2511	2511
2512	2512
2513	2513	HB1905 - 67 - LRB104 07490 HLH 17533 b
2514	2514
2515	2515
2516	2516	HB1905- 68 -LRB104 07490 HLH 17533 b HB1905 - 68 - LRB104 07490 HLH 17533 b
2517	2517	HB1905 - 68 - LRB104 07490 HLH 17533 b
2518	2518	1 (8) Returns. For a 60-day period immediately after the
2519	2519	2 Sales Tax Holiday Period, if a customer returns an item
2520	2520	3 that would qualify for the reduced rate of tax, credit for
2521	2521	4 or refund of sales tax shall be given only at the reduced
2522	2522	5 rate unless the customer provides a receipt or invoice
2523	2523	6 that shows tax was paid at the 6.25% general merchandise
2524	2524	7 rate, or the seller has sufficient documentation to show
2525	2525	8 that tax was paid at the 6.25% general merchandise rate on
2526	2526	9 the specific item. This 60-day period is set solely for
2527	2527	10 the purpose of designating a time period during which the
2528	2528	11 customer must provide documentation that shows that the
2529	2529	12 appropriate sales tax rate was paid on returned
2530	2530	13 merchandise. The 60-day period is not intended to change a
2531	2531	14 seller's policy on the time period during which the seller
2532	2532	15 will accept returns.
2533	2533	16 (c) The Department may implement the provisions of this
2534	2534	17 Section through the use of emergency rules, along with
2535	2535	18 permanent rules filed concurrently with such emergency rules,
2536	2536	19 in accordance with the provisions of Section 5-45 of the
2537	2537	20 Illinois Administrative Procedure Act. For purposes of the
2538	2538	21 Illinois Administrative Procedure Act, the adoption of rules
2539	2539	22 to implement the provisions of this Section shall be deemed an
2540	2540	23 emergency and necessary for the public interest, safety, and
2541	2541	24 welfare.
2542	2542	25 (d) As used in this Section, "sales tax holiday period"
2543	2543	26 means:
2544	2544
2545	2545
2546	2546
2547	2547
2548	2548
2549	2549	HB1905 - 68 - LRB104 07490 HLH 17533 b
2550	2550
2551	2551
2552	2552	HB1905- 69 -LRB104 07490 HLH 17533 b HB1905 - 69 - LRB104 07490 HLH 17533 b
2553	2553	HB1905 - 69 - LRB104 07490 HLH 17533 b
2554	2554	1 (1) from August 6, 2010 through August 15, 2010;
2555	2555	2 (2) from August 5, 2022 through August 14, 2022; and
2556	2556	3 (3) beginning in calendar year 2025, the first 7 days
2557	2557	4 in August of each calendar year.
2558	2558	5 (Source: P.A. 102-700, eff. 4-19-22.)
2559	2559	6 (35 ILCS 120/2-10)
2560	2560	7 Sec. 2-10. Rate of tax. Unless otherwise provided in this
2561	2561	8 Section, the tax imposed by this Act is at the rate of 6.25% of
2562	2562	9 gross receipts from sales, which, on and after January 1,
2563	2563	10 2025, includes leases, of tangible personal property made in
2564	2564	11 the course of business.
2565	2565	12 Beginning on July 1, 2000 and through December 31, 2000,
2566	2566	13 with respect to motor fuel, as defined in Section 1.1 of the
2567	2567	14 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
2568	2568	15 the Use Tax Act, the tax is imposed at the rate of 1.25%.
2569	2569	16 During the sales tax holiday period set forth in Section
2570	2570	17 2-8, Beginning on August 6, 2010 through August 15, 2010, and
2571	2571	18 beginning again on August 5, 2022 through August 14, 2022,
2572	2572	19 with respect to sales tax holiday items as defined in Section
2573	2573	20 2-8 of this Act, the tax is imposed at the rate of 1.25%.
2574	2574	21 Within 14 days after July 1, 2000 (the effective date of
2575	2575	22 Public Act 91-872), each retailer of motor fuel and gasohol
2576	2576	23 shall cause the following notice to be posted in a prominently
2577	2577	24 visible place on each retail dispensing device that is used to
2578	2578	25 dispense motor fuel or gasohol in the State of Illinois: "As of
2579	2579
2580	2580
2581	2581
2582	2582
2583	2583
2584	2584	HB1905 - 69 - LRB104 07490 HLH 17533 b
2585	2585
2586	2586
2587	2587	HB1905- 70 -LRB104 07490 HLH 17533 b HB1905 - 70 - LRB104 07490 HLH 17533 b
2588	2588	HB1905 - 70 - LRB104 07490 HLH 17533 b
2589	2589	1 July 1, 2000, the State of Illinois has eliminated the State's
2590	2590	2 share of sales tax on motor fuel and gasohol through December
2591	2591	3 31, 2000. The price on this pump should reflect the
2592	2592	4 elimination of the tax." The notice shall be printed in bold
2593	2593	5 print on a sign that is no smaller than 4 inches by 8 inches.
2594	2594	6 The sign shall be clearly visible to customers. Any retailer
2595	2595	7 who fails to post or maintain a required sign through December
2596	2596	8 31, 2000 is guilty of a petty offense for which the fine shall
2597	2597	9 be $500 per day per each retail premises where a violation
2598	2598	10 occurs.
2599	2599	11 With respect to gasohol, as defined in the Use Tax Act, the
2600	2600	12 tax imposed by this Act applies to (i) 70% of the proceeds of
2601	2601	13 sales made on or after January 1, 1990, and before July 1,
2602	2602	14 2003, (ii) 80% of the proceeds of sales made on or after July
2603	2603	15 1, 2003 and on or before July 1, 2017, (iii) 100% of the
2604	2604	16 proceeds of sales made after July 1, 2017 and prior to January
2605	2605	17 1, 2024, (iv) 90% of the proceeds of sales made on or after
2606	2606	18 January 1, 2024 and on or before December 31, 2028, and (v)
2607	2607	19 100% of the proceeds of sales made after December 31, 2028. If,
2608	2608	20 at any time, however, the tax under this Act on sales of
2609	2609	21 gasohol, as defined in the Use Tax Act, is imposed at the rate
2610	2610	22 of 1.25%, then the tax imposed by this Act applies to 100% of
2611	2611	23 the proceeds of sales of gasohol made during that time.
2612	2612	24 With respect to mid-range ethanol blends, as defined in
2613	2613	25 Section 3-44.3 of the Use Tax Act, the tax imposed by this Act
2614	2614	26 applies to (i) 80% of the proceeds of sales made on or after
2615	2615
2616	2616
2617	2617
2618	2618
2619	2619
2620	2620	HB1905 - 70 - LRB104 07490 HLH 17533 b
2621	2621
2622	2622
2623	2623	HB1905- 71 -LRB104 07490 HLH 17533 b HB1905 - 71 - LRB104 07490 HLH 17533 b
2624	2624	HB1905 - 71 - LRB104 07490 HLH 17533 b
2625	2625	1 January 1, 2024 and on or before December 31, 2028 and (ii)
2626	2626	2 100% of the proceeds of sales made after December 31, 2028. If,
2627	2627	3 at any time, however, the tax under this Act on sales of
2628	2628	4 mid-range ethanol blends is imposed at the rate of 1.25%, then
2629	2629	5 the tax imposed by this Act applies to 100% of the proceeds of
2630	2630	6 sales of mid-range ethanol blends made during that time.
2631	2631	7 With respect to majority blended ethanol fuel, as defined
2632	2632	8 in the Use Tax Act, the tax imposed by this Act does not apply
2633	2633	9 to the proceeds of sales made on or after July 1, 2003 and on
2634	2634	10 or before December 31, 2028 but applies to 100% of the proceeds
2635	2635	11 of sales made thereafter.
2636	2636	12 With respect to biodiesel blends, as defined in the Use
2637	2637	13 Tax Act, with no less than 1% and no more than 10% biodiesel,
2638	2638	14 the tax imposed by this Act applies to (i) 80% of the proceeds
2639	2639	15 of sales made on or after July 1, 2003 and on or before
2640	2640	16 December 31, 2018 and (ii) 100% of the proceeds of sales made
2641	2641	17 after December 31, 2018 and before January 1, 2024. On and
2642	2642	18 after January 1, 2024 and on or before December 31, 2030, the
2643	2643	19 taxation of biodiesel, renewable diesel, and biodiesel blends
2644	2644	20 shall be as provided in Section 3-5.1 of the Use Tax Act. If,
2645	2645	21 at any time, however, the tax under this Act on sales of
2646	2646	22 biodiesel blends, as defined in the Use Tax Act, with no less
2647	2647	23 than 1% and no more than 10% biodiesel is imposed at the rate
2648	2648	24 of 1.25%, then the tax imposed by this Act applies to 100% of
2649	2649	25 the proceeds of sales of biodiesel blends with no less than 1%
2650	2650	26 and no more than 10% biodiesel made during that time.
2651	2651
2652	2652
2653	2653
2654	2654
2655	2655
2656	2656	HB1905 - 71 - LRB104 07490 HLH 17533 b
2657	2657
2658	2658
2659	2659	HB1905- 72 -LRB104 07490 HLH 17533 b HB1905 - 72 - LRB104 07490 HLH 17533 b
2660	2660	HB1905 - 72 - LRB104 07490 HLH 17533 b
2661	2661	1 With respect to biodiesel, as defined in the Use Tax Act,
2662	2662	2 and biodiesel blends, as defined in the Use Tax Act, with more
2663	2663	3 than 10% but no more than 99% biodiesel, the tax imposed by
2664	2664	4 this Act does not apply to the proceeds of sales made on or
2665	2665	5 after July 1, 2003 and on or before December 31, 2023. On and
2666	2666	6 after January 1, 2024 and on or before December 31, 2030, the
2667	2667	7 taxation of biodiesel, renewable diesel, and biodiesel blends
2668	2668	8 shall be as provided in Section 3-5.1 of the Use Tax Act.
2669	2669	9 Until July 1, 2022 and from July 1, 2023 through December
2670	2670	10 31, 2025, with respect to food for human consumption that is to
2671	2671	11 be consumed off the premises where it is sold (other than
2672	2672	12 alcoholic beverages, food consisting of or infused with adult
2673	2673	13 use cannabis, soft drinks, and food that has been prepared for
2674	2674	14 immediate consumption), the tax is imposed at the rate of 1%.
2675	2675	15 Beginning July 1, 2022 and until July 1, 2023, with respect to
2676	2676	16 food for human consumption that is to be consumed off the
2677	2677	17 premises where it is sold (other than alcoholic beverages,
2678	2678	18 food consisting of or infused with adult use cannabis, soft
2679	2679	19 drinks, and food that has been prepared for immediate
2680	2680	20 consumption), the tax is imposed at the rate of 0%. On and
2681	2681	21 after January 1, 2026, food for human consumption that is to be
2682	2682	22 consumed off the premises where it is sold (other than
2683	2683	23 alcoholic beverages, food consisting of or infused with adult
2684	2684	24 use cannabis, soft drinks, candy, and food that has been
2685	2685	25 prepared for immediate consumption) is exempt from the tax
2686	2686	26 imposed by this Act.
2687	2687
2688	2688
2689	2689
2690	2690
2691	2691
2692	2692	HB1905 - 72 - LRB104 07490 HLH 17533 b
2693	2693
2694	2694
2695	2695	HB1905- 73 -LRB104 07490 HLH 17533 b HB1905 - 73 - LRB104 07490 HLH 17533 b
2696	2696	HB1905 - 73 - LRB104 07490 HLH 17533 b
2697	2697	1 With respect to prescription and nonprescription
2698	2698	2 medicines, drugs, medical appliances, products classified as
2699	2699	3 Class III medical devices by the United States Food and Drug
2700	2700	4 Administration that are used for cancer treatment pursuant to
2701	2701	5 a prescription, as well as any accessories and components
2702	2702	6 related to those devices, modifications to a motor vehicle for
2703	2703	7 the purpose of rendering it usable by a person with a
2704	2704	8 disability, and insulin, blood sugar testing materials,
2705	2705	9 syringes, and needles used by human diabetics, the tax is
2706	2706	10 imposed at the rate of 1%. For the purposes of this Section,
2707	2707	11 until September 1, 2009: the term "soft drinks" means any
2708	2708	12 complete, finished, ready-to-use, non-alcoholic drink, whether
2709	2709	13 carbonated or not, including, but not limited to, soda water,
2710	2710	14 cola, fruit juice, vegetable juice, carbonated water, and all
2711	2711	15 other preparations commonly known as soft drinks of whatever
2712	2712	16 kind or description that are contained in any closed or sealed
2713	2713	17 bottle, can, carton, or container, regardless of size; but
2714	2714	18 "soft drinks" does not include coffee, tea, non-carbonated
2715	2715	19 water, infant formula, milk or milk products as defined in the
2716	2716	20 Grade A Pasteurized Milk and Milk Products Act, or drinks
2717	2717	21 containing 50% or more natural fruit or vegetable juice.
2718	2718	22 Notwithstanding any other provisions of this Act,
2719	2719	23 beginning September 1, 2009, "soft drinks" means non-alcoholic
2720	2720	24 beverages that contain natural or artificial sweeteners. "Soft
2721	2721	25 drinks" does not include beverages that contain milk or milk
2722	2722	26 products, soy, rice or similar milk substitutes, or greater
2723	2723
2724	2724
2725	2725
2726	2726
2727	2727
2728	2728	HB1905 - 73 - LRB104 07490 HLH 17533 b
2729	2729
2730	2730
2731	2731	HB1905- 74 -LRB104 07490 HLH 17533 b HB1905 - 74 - LRB104 07490 HLH 17533 b
2732	2732	HB1905 - 74 - LRB104 07490 HLH 17533 b
2733	2733	1 than 50% of vegetable or fruit juice by volume.
2734	2734	2 Until August 1, 2009, and notwithstanding any other
2735	2735	3 provisions of this Act, "food for human consumption that is to
2736	2736	4 be consumed off the premises where it is sold" includes all
2737	2737	5 food sold through a vending machine, except soft drinks and
2738	2738	6 food products that are dispensed hot from a vending machine,
2739	2739	7 regardless of the location of the vending machine. Beginning
2740	2740	8 August 1, 2009, and notwithstanding any other provisions of
2741	2741	9 this Act, "food for human consumption that is to be consumed
2742	2742	10 off the premises where it is sold" includes all food sold
2743	2743	11 through a vending machine, except soft drinks, candy, and food
2744	2744	12 products that are dispensed hot from a vending machine,
2745	2745	13 regardless of the location of the vending machine.
2746	2746	14 Notwithstanding any other provisions of this Act,
2747	2747	15 beginning September 1, 2009, "food for human consumption that
2748	2748	16 is to be consumed off the premises where it is sold" does not
2749	2749	17 include candy. For purposes of this Section, "candy" means a
2750	2750	18 preparation of sugar, honey, or other natural or artificial
2751	2751	19 sweeteners in combination with chocolate, fruits, nuts or
2752	2752	20 other ingredients or flavorings in the form of bars, drops, or
2753	2753	21 pieces. "Candy" does not include any preparation that contains
2754	2754	22 flour or requires refrigeration.
2755	2755	23 Notwithstanding any other provisions of this Act,
2756	2756	24 beginning September 1, 2009, "nonprescription medicines and
2757	2757	25 drugs" does not include grooming and hygiene products. For
2758	2758	26 purposes of this Section, "grooming and hygiene products"
2759	2759
2760	2760
2761	2761
2762	2762
2763	2763
2764	2764	HB1905 - 74 - LRB104 07490 HLH 17533 b
2765	2765
2766	2766
2767	2767	HB1905- 75 -LRB104 07490 HLH 17533 b HB1905 - 75 - LRB104 07490 HLH 17533 b
2768	2768	HB1905 - 75 - LRB104 07490 HLH 17533 b
2769	2769	1 includes, but is not limited to, soaps and cleaning solutions,
2770	2770	2 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
2771	2771	3 lotions and screens, unless those products are available by
2772	2772	4 prescription only, regardless of whether the products meet the
2773	2773	5 definition of "over-the-counter-drugs". For the purposes of
2774	2774	6 this paragraph, "over-the-counter-drug" means a drug for human
2775	2775	7 use that contains a label that identifies the product as a drug
2776	2776	8 as required by 21 CFR 201.66. The "over-the-counter-drug"
2777	2777	9 label includes:
2778	2778	10 (A) a "Drug Facts" panel; or
2779	2779	11 (B) a statement of the "active ingredient(s)" with a
2780	2780	12 list of those ingredients contained in the compound,
2781	2781	13 substance or preparation.
2782	2782	14 Beginning on January 1, 2014 (the effective date of Public
2783	2783	15 Act 98-122), "prescription and nonprescription medicines and
2784	2784	16 drugs" includes medical cannabis purchased from a registered
2785	2785	17 dispensing organization under the Compassionate Use of Medical
2786	2786	18 Cannabis Program Act.
2787	2787	19 As used in this Section, "adult use cannabis" means
2788	2788	20 cannabis subject to tax under the Cannabis Cultivation
2789	2789	21 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
2790	2790	22 and does not include cannabis subject to tax under the
2791	2791	23 Compassionate Use of Medical Cannabis Program Act.
2792	2792	24 (Source: P.A. 102-4, eff. 4-27-21; 102-700, Article 20,
2793	2793	25 Section 20-20, eff. 4-19-22; 102-700, Article 60, Section
2794	2794	26 60-30, eff. 4-19-22; 102-700, Article 65, Section 65-10, eff.
2795	2795
2796	2796
2797	2797
2798	2798
2799	2799
2800	2800	HB1905 - 75 - LRB104 07490 HLH 17533 b
2801	2801
2802	2802
2803	2803	HB1905- 76 -LRB104 07490 HLH 17533 b HB1905 - 76 - LRB104 07490 HLH 17533 b
2804	2804	HB1905 - 76 - LRB104 07490 HLH 17533 b
2805	2805	1 4-19-22; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-592,
2806	2806	2 eff. 1-1-25; 103-781, eff. 8-5-24; revised 11-26-24.)
2807	2807	3 (35 ILCS 120/3)
2808	2808	4 Sec. 3. Except as provided in this Section, on or before
2809	2809	5 the twentieth day of each calendar month, every person engaged
2810	2810	6 in the business of selling, which, on and after January 1,
2811	2811	7 2025, includes leasing, tangible personal property at retail
2812	2812	8 in this State during the preceding calendar month shall file a
2813	2813	9 return with the Department, stating:
2814	2814	10 1. The name of the seller;
2815	2815	11 2. His residence address and the address of his
2816	2816	12 principal place of business and the address of the
2817	2817	13 principal place of business (if that is a different
2818	2818	14 address) from which he engages in the business of selling
2819	2819	15 tangible personal property at retail in this State;
2820	2820	16 3. Total amount of receipts received by him during the
2821	2821	17 preceding calendar month or quarter, as the case may be,
2822	2822	18 from sales of tangible personal property, and from
2823	2823	19 services furnished, by him during such preceding calendar
2824	2824	20 month or quarter;
2825	2825	21 4. Total amount received by him during the preceding
2826	2826	22 calendar month or quarter on charge and time sales of
2827	2827	23 tangible personal property, and from services furnished,
2828	2828	24 by him prior to the month or quarter for which the return
2829	2829	25 is filed;
2830	2830
2831	2831
2832	2832
2833	2833
2834	2834
2835	2835	HB1905 - 76 - LRB104 07490 HLH 17533 b
2836	2836
2837	2837
2838	2838	HB1905- 77 -LRB104 07490 HLH 17533 b HB1905 - 77 - LRB104 07490 HLH 17533 b
2839	2839	HB1905 - 77 - LRB104 07490 HLH 17533 b
2840	2840	1 5. Deductions allowed by law;
2841	2841	2 6. Gross receipts which were received by him during
2842	2842	3 the preceding calendar month or quarter and upon the basis
2843	2843	4 of which the tax is imposed, including gross receipts on
2844	2844	5 food for human consumption that is to be consumed off the
2845	2845	6 premises where it is sold (other than alcoholic beverages,
2846	2846	7 food consisting of or infused with adult use cannabis,
2847	2847	8 soft drinks, and food that has been prepared for immediate
2848	2848	9 consumption) which were received during the preceding
2849	2849	10 calendar month or quarter and upon which tax would have
2850	2850	11 been due but for the 0% rate imposed under Public Act
2851	2851	12 102-700;
2852	2852	13 7. The amount of credit provided in Section 2d of this
2853	2853	14 Act;
2854	2854	15 8. The amount of tax due, including the amount of tax
2855	2855	16 that would have been due on food for human consumption
2856	2856	17 that is to be consumed off the premises where it is sold
2857	2857	18 (other than alcoholic beverages, food consisting of or
2858	2858	19 infused with adult use cannabis, soft drinks, and food
2859	2859	20 that has been prepared for immediate consumption) but for
2860	2860	21 the 0% rate imposed under Public Act 102-700;
2861	2861	22 9. The signature of the taxpayer; and
2862	2862	23 10. Such other reasonable information as the
2863	2863	24 Department may require.
2864	2864	25 In the case of leases, except as otherwise provided in
2865	2865	26 this Act, the lessor must remit for each tax return period only
2866	2866
2867	2867
2868	2868
2869	2869
2870	2870
2871	2871	HB1905 - 77 - LRB104 07490 HLH 17533 b
2872	2872
2873	2873
2874	2874	HB1905- 78 -LRB104 07490 HLH 17533 b HB1905 - 78 - LRB104 07490 HLH 17533 b
2875	2875	HB1905 - 78 - LRB104 07490 HLH 17533 b
2876	2876	1 the tax applicable to that part of the selling price actually
2877	2877	2 received during such tax return period.
2878	2878	3 On and after January 1, 2018, except for returns required
2879	2879	4 to be filed prior to January 1, 2023 for motor vehicles,
2880	2880	5 watercraft, aircraft, and trailers that are required to be
2881	2881	6 registered with an agency of this State, with respect to
2882	2882	7 retailers whose annual gross receipts average $20,000 or more,
2883	2883	8 all returns required to be filed pursuant to this Act shall be
2884	2884	9 filed electronically. On and after January 1, 2023, with
2885	2885	10 respect to retailers whose annual gross receipts average
2886	2886	11 $20,000 or more, all returns required to be filed pursuant to
2887	2887	12 this Act, including, but not limited to, returns for motor
2888	2888	13 vehicles, watercraft, aircraft, and trailers that are required
2889	2889	14 to be registered with an agency of this State, shall be filed
2890	2890	15 electronically. Retailers who demonstrate that they do not
2891	2891	16 have access to the Internet or demonstrate hardship in filing
2892	2892	17 electronically may petition the Department to waive the
2893	2893	18 electronic filing requirement.
2894	2894	19 If a taxpayer fails to sign a return within 30 days after
2895	2895	20 the proper notice and demand for signature by the Department,
2896	2896	21 the return shall be considered valid and any amount shown to be
2897	2897	22 due on the return shall be deemed assessed.
2898	2898	23 Each return shall be accompanied by the statement of
2899	2899	24 prepaid tax issued pursuant to Section 2e for which credit is
2900	2900	25 claimed.
2901	2901	26 Prior to October 1, 2003 and on and after September 1,
2902	2902
2903	2903
2904	2904
2905	2905
2906	2906
2907	2907	HB1905 - 78 - LRB104 07490 HLH 17533 b
2908	2908
2909	2909
2910	2910	HB1905- 79 -LRB104 07490 HLH 17533 b HB1905 - 79 - LRB104 07490 HLH 17533 b
2911	2911	HB1905 - 79 - LRB104 07490 HLH 17533 b
2912	2912	1 2004, a retailer may accept a Manufacturer's Purchase Credit
2913	2913	2 certification from a purchaser in satisfaction of Use Tax as
2914	2914	3 provided in Section 3-85 of the Use Tax Act if the purchaser
2915	2915	4 provides the appropriate documentation as required by Section
2916	2916	5 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
2917	2917	6 certification, accepted by a retailer prior to October 1, 2003
2918	2918	7 and on and after September 1, 2004 as provided in Section 3-85
2919	2919	8 of the Use Tax Act, may be used by that retailer to satisfy
2920	2920	9 Retailers' Occupation Tax liability in the amount claimed in
2921	2921	10 the certification, not to exceed 6.25% of the receipts subject
2922	2922	11 to tax from a qualifying purchase. A Manufacturer's Purchase
2923	2923	12 Credit reported on any original or amended return filed under
2924	2924	13 this Act after October 20, 2003 for reporting periods prior to
2925	2925	14 September 1, 2004 shall be disallowed. Manufacturer's Purchase
2926	2926	15 Credit reported on annual returns due on or after January 1,
2927	2927	16 2005 will be disallowed for periods prior to September 1,
2928	2928	17 2004. No Manufacturer's Purchase Credit may be used after
2929	2929	18 September 30, 2003 through August 31, 2004 to satisfy any tax
2930	2930	19 liability imposed under this Act, including any audit
2931	2931	20 liability.
2932	2932	21 Beginning on July 1, 2023 and through December 31, 2032, a
2933	2933	22 retailer may accept a Sustainable Aviation Fuel Purchase
2934	2934	23 Credit certification from an air common carrier-purchaser in
2935	2935	24 satisfaction of Use Tax on aviation fuel as provided in
2936	2936	25 Section 3-87 of the Use Tax Act if the purchaser provides the
2937	2937	26 appropriate documentation as required by Section 3-87 of the
2938	2938
2939	2939
2940	2940
2941	2941
2942	2942
2943	2943	HB1905 - 79 - LRB104 07490 HLH 17533 b
2944	2944
2945	2945
2946	2946	HB1905- 80 -LRB104 07490 HLH 17533 b HB1905 - 80 - LRB104 07490 HLH 17533 b
2947	2947	HB1905 - 80 - LRB104 07490 HLH 17533 b
2948	2948	1 Use Tax Act. A Sustainable Aviation Fuel Purchase Credit
2949	2949	2 certification accepted by a retailer in accordance with this
2950	2950	3 paragraph may be used by that retailer to satisfy Retailers'
2951	2951	4 Occupation Tax liability (but not in satisfaction of penalty
2952	2952	5 or interest) in the amount claimed in the certification, not
2953	2953	6 to exceed 6.25% of the receipts subject to tax from a sale of
2954	2954	7 aviation fuel. In addition, for a sale of aviation fuel to
2955	2955	8 qualify to earn the Sustainable Aviation Fuel Purchase Credit,
2956	2956	9 retailers must retain in their books and records a
2957	2957	10 certification from the producer of the aviation fuel that the
2958	2958	11 aviation fuel sold by the retailer and for which a sustainable
2959	2959	12 aviation fuel purchase credit was earned meets the definition
2960	2960	13 of sustainable aviation fuel under Section 3-87 of the Use Tax
2961	2961	14 Act. The documentation must include detail sufficient for the
2962	2962	15 Department to determine the number of gallons of sustainable
2963	2963	16 aviation fuel sold.
2964	2964	17 The Department may require returns to be filed on a
2965	2965	18 quarterly basis. If so required, a return for each calendar
2966	2966	19 quarter shall be filed on or before the twentieth day of the
2967	2967	20 calendar month following the end of such calendar quarter. The
2968	2968	21 taxpayer shall also file a return with the Department for each
2969	2969	22 of the first 2 months of each calendar quarter, on or before
2970	2970	23 the twentieth day of the following calendar month, stating:
2971	2971	24 1. The name of the seller;
2972	2972	25 2. The address of the principal place of business from
2973	2973	26 which he engages in the business of selling tangible
2974	2974
2975	2975
2976	2976
2977	2977
2978	2978
2979	2979	HB1905 - 80 - LRB104 07490 HLH 17533 b
2980	2980
2981	2981
2982	2982	HB1905- 81 -LRB104 07490 HLH 17533 b HB1905 - 81 - LRB104 07490 HLH 17533 b
2983	2983	HB1905 - 81 - LRB104 07490 HLH 17533 b
2984	2984	1 personal property at retail in this State;
2985	2985	2 3. The total amount of taxable receipts received by
2986	2986	3 him during the preceding calendar month from sales of
2987	2987	4 tangible personal property by him during such preceding
2988	2988	5 calendar month, including receipts from charge and time
2989	2989	6 sales, but less all deductions allowed by law;
2990	2990	7 4. The amount of credit provided in Section 2d of this
2991	2991	8 Act;
2992	2992	9 5. The amount of tax due; and
2993	2993	10 6. Such other reasonable information as the Department
2994	2994	11 may require.
2995	2995	12 Every person engaged in the business of selling aviation
2996	2996	13 fuel at retail in this State during the preceding calendar
2997	2997	14 month shall, instead of reporting and paying tax as otherwise
2998	2998	15 required by this Section, report and pay such tax on a separate
2999	2999	16 aviation fuel tax return. The requirements related to the
3000	3000	17 return shall be as otherwise provided in this Section.
3001	3001	18 Notwithstanding any other provisions of this Act to the
3002	3002	19 contrary, retailers selling aviation fuel shall file all
3003	3003	20 aviation fuel tax returns and shall make all aviation fuel tax
3004	3004	21 payments by electronic means in the manner and form required
3005	3005	22 by the Department. For purposes of this Section, "aviation
3006	3006	23 fuel" means jet fuel and aviation gasoline.
3007	3007	24 Beginning on October 1, 2003, any person who is not a
3008	3008	25 licensed distributor, importing distributor, or manufacturer,
3009	3009	26 as defined in the Liquor Control Act of 1934, but is engaged in
3010	3010
3011	3011
3012	3012
3013	3013
3014	3014
3015	3015	HB1905 - 81 - LRB104 07490 HLH 17533 b
3016	3016
3017	3017
3018	3018	HB1905- 82 -LRB104 07490 HLH 17533 b HB1905 - 82 - LRB104 07490 HLH 17533 b
3019	3019	HB1905 - 82 - LRB104 07490 HLH 17533 b
3020	3020	1 the business of selling, at retail, alcoholic liquor shall
3021	3021	2 file a statement with the Department of Revenue, in a format
3022	3022	3 and at a time prescribed by the Department, showing the total
3023	3023	4 amount paid for alcoholic liquor purchased during the
3024	3024	5 preceding month and such other information as is reasonably
3025	3025	6 required by the Department. The Department may adopt rules to
3026	3026	7 require that this statement be filed in an electronic or
3027	3027	8 telephonic format. Such rules may provide for exceptions from
3028	3028	9 the filing requirements of this paragraph. For the purposes of
3029	3029	10 this paragraph, the term "alcoholic liquor" shall have the
3030	3030	11 meaning prescribed in the Liquor Control Act of 1934.
3031	3031	12 Beginning on October 1, 2003, every distributor, importing
3032	3032	13 distributor, and manufacturer of alcoholic liquor as defined
3033	3033	14 in the Liquor Control Act of 1934, shall file a statement with
3034	3034	15 the Department of Revenue, no later than the 10th day of the
3035	3035	16 month for the preceding month during which transactions
3036	3036	17 occurred, by electronic means, showing the total amount of
3037	3037	18 gross receipts from the sale of alcoholic liquor sold or
3038	3038	19 distributed during the preceding month to purchasers;
3039	3039	20 identifying the purchaser to whom it was sold or distributed;
3040	3040	21 the purchaser's tax registration number; and such other
3041	3041	22 information reasonably required by the Department. A
3042	3042	23 distributor, importing distributor, or manufacturer of
3043	3043	24 alcoholic liquor must personally deliver, mail, or provide by
3044	3044	25 electronic means to each retailer listed on the monthly
3045	3045	26 statement a report containing a cumulative total of that
3046	3046
3047	3047
3048	3048
3049	3049
3050	3050
3051	3051	HB1905 - 82 - LRB104 07490 HLH 17533 b
3052	3052
3053	3053
3054	3054	HB1905- 83 -LRB104 07490 HLH 17533 b HB1905 - 83 - LRB104 07490 HLH 17533 b
3055	3055	HB1905 - 83 - LRB104 07490 HLH 17533 b
3056	3056	1 distributor's, importing distributor's, or manufacturer's
3057	3057	2 total sales of alcoholic liquor to that retailer no later than
3058	3058	3 the 10th day of the month for the preceding month during which
3059	3059	4 the transaction occurred. The distributor, importing
3060	3060	5 distributor, or manufacturer shall notify the retailer as to
3061	3061	6 the method by which the distributor, importing distributor, or
3062	3062	7 manufacturer will provide the sales information. If the
3063	3063	8 retailer is unable to receive the sales information by
3064	3064	9 electronic means, the distributor, importing distributor, or
3065	3065	10 manufacturer shall furnish the sales information by personal
3066	3066	11 delivery or by mail. For purposes of this paragraph, the term
3067	3067	12 "electronic means" includes, but is not limited to, the use of
3068	3068	13 a secure Internet website, e-mail, or facsimile.
3069	3069	14 If a total amount of less than $1 is payable, refundable or
3070	3070	15 creditable, such amount shall be disregarded if it is less
3071	3071	16 than 50 cents and shall be increased to $1 if it is 50 cents or
3072	3072	17 more.
3073	3073	18 Notwithstanding any other provision of this Act to the
3074	3074	19 contrary, retailers subject to tax on cannabis shall file all
3075	3075	20 cannabis tax returns and shall make all cannabis tax payments
3076	3076	21 by electronic means in the manner and form required by the
3077	3077	22 Department.
3078	3078	23 Beginning October 1, 1993, a taxpayer who has an average
3079	3079	24 monthly tax liability of $150,000 or more shall make all
3080	3080	25 payments required by rules of the Department by electronic
3081	3081	26 funds transfer. Beginning October 1, 1994, a taxpayer who has
3082	3082
3083	3083
3084	3084
3085	3085
3086	3086
3087	3087	HB1905 - 83 - LRB104 07490 HLH 17533 b
3088	3088
3089	3089
3090	3090	HB1905- 84 -LRB104 07490 HLH 17533 b HB1905 - 84 - LRB104 07490 HLH 17533 b
3091	3091	HB1905 - 84 - LRB104 07490 HLH 17533 b
3092	3092	1 an average monthly tax liability of $100,000 or more shall
3093	3093	2 make all payments required by rules of the Department by
3094	3094	3 electronic funds transfer. Beginning October 1, 1995, a
3095	3095	4 taxpayer who has an average monthly tax liability of $50,000
3096	3096	5 or more shall make all payments required by rules of the
3097	3097	6 Department by electronic funds transfer. Beginning October 1,
3098	3098	7 2000, a taxpayer who has an annual tax liability of $200,000 or
3099	3099	8 more shall make all payments required by rules of the
3100	3100	9 Department by electronic funds transfer. The term "annual tax
3101	3101	10 liability" shall be the sum of the taxpayer's liabilities
3102	3102	11 under this Act, and under all other State and local occupation
3103	3103	12 and use tax laws administered by the Department, for the
3104	3104	13 immediately preceding calendar year. The term "average monthly
3105	3105	14 tax liability" shall be the sum of the taxpayer's liabilities
3106	3106	15 under this Act, and under all other State and local occupation
3107	3107	16 and use tax laws administered by the Department, for the
3108	3108	17 immediately preceding calendar year divided by 12. Beginning
3109	3109	18 on October 1, 2002, a taxpayer who has a tax liability in the
3110	3110	19 amount set forth in subsection (b) of Section 2505-210 of the
3111	3111	20 Department of Revenue Law shall make all payments required by
3112	3112	21 rules of the Department by electronic funds transfer.
3113	3113	22 Before August 1 of each year beginning in 1993, the
3114	3114	23 Department shall notify all taxpayers required to make
3115	3115	24 payments by electronic funds transfer. All taxpayers required
3116	3116	25 to make payments by electronic funds transfer shall make those
3117	3117	26 payments for a minimum of one year beginning on October 1.
3118	3118
3119	3119
3120	3120
3121	3121
3122	3122
3123	3123	HB1905 - 84 - LRB104 07490 HLH 17533 b
3124	3124
3125	3125
3126	3126	HB1905- 85 -LRB104 07490 HLH 17533 b HB1905 - 85 - LRB104 07490 HLH 17533 b
3127	3127	HB1905 - 85 - LRB104 07490 HLH 17533 b
3128	3128	1 Any taxpayer not required to make payments by electronic
3129	3129	2 funds transfer may make payments by electronic funds transfer
3130	3130	3 with the permission of the Department.
3131	3131	4 All taxpayers required to make payment by electronic funds
3132	3132	5 transfer and any taxpayers authorized to voluntarily make
3133	3133	6 payments by electronic funds transfer shall make those
3134	3134	7 payments in the manner authorized by the Department.
3135	3135	8 The Department shall adopt such rules as are necessary to
3136	3136	9 effectuate a program of electronic funds transfer and the
3137	3137	10 requirements of this Section.
3138	3138	11 Any amount which is required to be shown or reported on any
3139	3139	12 return or other document under this Act shall, if such amount
3140	3140	13 is not a whole-dollar amount, be increased to the nearest
3141	3141	14 whole-dollar amount in any case where the fractional part of a
3142	3142	15 dollar is 50 cents or more, and decreased to the nearest
3143	3143	16 whole-dollar amount where the fractional part of a dollar is
3144	3144	17 less than 50 cents.
3145	3145	18 If the retailer is otherwise required to file a monthly
3146	3146	19 return and if the retailer's average monthly tax liability to
3147	3147	20 the Department does not exceed $200, the Department may
3148	3148	21 authorize his returns to be filed on a quarter annual basis,
3149	3149	22 with the return for January, February, and March of a given
3150	3150	23 year being due by April 20 of such year; with the return for
3151	3151	24 April, May, and June of a given year being due by July 20 of
3152	3152	25 such year; with the return for July, August, and September of a
3153	3153	26 given year being due by October 20 of such year, and with the
3154	3154
3155	3155
3156	3156
3157	3157
3158	3158
3159	3159	HB1905 - 85 - LRB104 07490 HLH 17533 b
3160	3160
3161	3161
3162	3162	HB1905- 86 -LRB104 07490 HLH 17533 b HB1905 - 86 - LRB104 07490 HLH 17533 b
3163	3163	HB1905 - 86 - LRB104 07490 HLH 17533 b
3164	3164	1 return for October, November, and December of a given year
3165	3165	2 being due by January 20 of the following year.
3166	3166	3 If the retailer is otherwise required to file a monthly or
3167	3167	4 quarterly return and if the retailer's average monthly tax
3168	3168	5 liability with the Department does not exceed $50, the
3169	3169	6 Department may authorize his returns to be filed on an annual
3170	3170	7 basis, with the return for a given year being due by January 20
3171	3171	8 of the following year.
3172	3172	9 Such quarter annual and annual returns, as to form and
3173	3173	10 substance, shall be subject to the same requirements as
3174	3174	11 monthly returns.
3175	3175	12 Notwithstanding any other provision in this Act concerning
3176	3176	13 the time within which a retailer may file his return, in the
3177	3177	14 case of any retailer who ceases to engage in a kind of business
3178	3178	15 which makes him responsible for filing returns under this Act,
3179	3179	16 such retailer shall file a final return under this Act with the
3180	3180	17 Department not more than one month after discontinuing such
3181	3181	18 business.
3182	3182	19 Where the same person has more than one business
3183	3183	20 registered with the Department under separate registrations
3184	3184	21 under this Act, such person may not file each return that is
3185	3185	22 due as a single return covering all such registered
3186	3186	23 businesses, but shall file separate returns for each such
3187	3187	24 registered business.
3188	3188	25 In addition, with respect to motor vehicles, watercraft,
3189	3189	26 aircraft, and trailers that are required to be registered with
3190	3190
3191	3191
3192	3192
3193	3193
3194	3194
3195	3195	HB1905 - 86 - LRB104 07490 HLH 17533 b
3196	3196
3197	3197
3198	3198	HB1905- 87 -LRB104 07490 HLH 17533 b HB1905 - 87 - LRB104 07490 HLH 17533 b
3199	3199	HB1905 - 87 - LRB104 07490 HLH 17533 b
3200	3200	1 an agency of this State, except as otherwise provided in this
3201	3201	2 Section, every retailer selling this kind of tangible personal
3202	3202	3 property shall file, with the Department, upon a form to be
3203	3203	4 prescribed and supplied by the Department, a separate return
3204	3204	5 for each such item of tangible personal property which the
3205	3205	6 retailer sells, except that if, in the same transaction, (i) a
3206	3206	7 retailer of aircraft, watercraft, motor vehicles, or trailers
3207	3207	8 transfers more than one aircraft, watercraft, motor vehicle,
3208	3208	9 or trailer to another aircraft, watercraft, motor vehicle
3209	3209	10 retailer, or trailer retailer for the purpose of resale or
3210	3210	11 (ii) a retailer of aircraft, watercraft, motor vehicles, or
3211	3211	12 trailers transfers more than one aircraft, watercraft, motor
3212	3212	13 vehicle, or trailer to a purchaser for use as a qualifying
3213	3213	14 rolling stock as provided in Section 2-5 of this Act, then that
3214	3214	15 seller may report the transfer of all aircraft, watercraft,
3215	3215	16 motor vehicles, or trailers involved in that transaction to
3216	3216	17 the Department on the same uniform invoice-transaction
3217	3217	18 reporting return form. For purposes of this Section,
3218	3218	19 "watercraft" means a Class 2, Class 3, or Class 4 watercraft as
3219	3219	20 defined in Section 3-2 of the Boat Registration and Safety
3220	3220	21 Act, a personal watercraft, or any boat equipped with an
3221	3221	22 inboard motor.
3222	3222	23 In addition, with respect to motor vehicles, watercraft,
3223	3223	24 aircraft, and trailers that are required to be registered with
3224	3224	25 an agency of this State, every person who is engaged in the
3225	3225	26 business of leasing or renting such items and who, in
3226	3226
3227	3227
3228	3228
3229	3229
3230	3230
3231	3231	HB1905 - 87 - LRB104 07490 HLH 17533 b
3232	3232
3233	3233
3234	3234	HB1905- 88 -LRB104 07490 HLH 17533 b HB1905 - 88 - LRB104 07490 HLH 17533 b
3235	3235	HB1905 - 88 - LRB104 07490 HLH 17533 b
3236	3236	1 connection with such business, sells any such item to a
3237	3237	2 retailer for the purpose of resale is, notwithstanding any
3238	3238	3 other provision of this Section to the contrary, authorized to
3239	3239	4 meet the return-filing requirement of this Act by reporting
3240	3240	5 the transfer of all the aircraft, watercraft, motor vehicles,
3241	3241	6 or trailers transferred for resale during a month to the
3242	3242	7 Department on the same uniform invoice-transaction reporting
3243	3243	8 return form on or before the 20th of the month following the
3244	3244	9 month in which the transfer takes place. Notwithstanding any
3245	3245	10 other provision of this Act to the contrary, all returns filed
3246	3246	11 under this paragraph must be filed by electronic means in the
3247	3247	12 manner and form as required by the Department.
3248	3248	13 Any retailer who sells only motor vehicles, watercraft,
3249	3249	14 aircraft, or trailers that are required to be registered with
3250	3250	15 an agency of this State, so that all retailers' occupation tax
3251	3251	16 liability is required to be reported, and is reported, on such
3252	3252	17 transaction reporting returns and who is not otherwise
3253	3253	18 required to file monthly or quarterly returns, need not file
3254	3254	19 monthly or quarterly returns. However, those retailers shall
3255	3255	20 be required to file returns on an annual basis.
3256	3256	21 The transaction reporting return, in the case of motor
3257	3257	22 vehicles or trailers that are required to be registered with
3258	3258	23 an agency of this State, shall be the same document as the
3259	3259	24 Uniform Invoice referred to in Section 5-402 of the Illinois
3260	3260	25 Vehicle Code and must show the name and address of the seller;
3261	3261	26 the name and address of the purchaser; the amount of the
3262	3262
3263	3263
3264	3264
3265	3265
3266	3266
3267	3267	HB1905 - 88 - LRB104 07490 HLH 17533 b
3268	3268
3269	3269
3270	3270	HB1905- 89 -LRB104 07490 HLH 17533 b HB1905 - 89 - LRB104 07490 HLH 17533 b
3271	3271	HB1905 - 89 - LRB104 07490 HLH 17533 b
3272	3272	1 selling price including the amount allowed by the retailer for
3273	3273	2 traded-in property, if any; the amount allowed by the retailer
3274	3274	3 for the traded-in tangible personal property, if any, to the
3275	3275	4 extent to which Section 1 of this Act allows an exemption for
3276	3276	5 the value of traded-in property; the balance payable after
3277	3277	6 deducting such trade-in allowance from the total selling
3278	3278	7 price; the amount of tax due from the retailer with respect to
3279	3279	8 such transaction; the amount of tax collected from the
3280	3280	9 purchaser by the retailer on such transaction (or satisfactory
3281	3281	10 evidence that such tax is not due in that particular instance,
3282	3282	11 if that is claimed to be the fact); the place and date of the
3283	3283	12 sale; a sufficient identification of the property sold; such
3284	3284	13 other information as is required in Section 5-402 of the
3285	3285	14 Illinois Vehicle Code, and such other information as the
3286	3286	15 Department may reasonably require.
3287	3287	16 The transaction reporting return in the case of watercraft
3288	3288	17 or aircraft must show the name and address of the seller; the
3289	3289	18 name and address of the purchaser; the amount of the selling
3290	3290	19 price including the amount allowed by the retailer for
3291	3291	20 traded-in property, if any; the amount allowed by the retailer
3292	3292	21 for the traded-in tangible personal property, if any, to the
3293	3293	22 extent to which Section 1 of this Act allows an exemption for
3294	3294	23 the value of traded-in property; the balance payable after
3295	3295	24 deducting such trade-in allowance from the total selling
3296	3296	25 price; the amount of tax due from the retailer with respect to
3297	3297	26 such transaction; the amount of tax collected from the
3298	3298
3299	3299
3300	3300
3301	3301
3302	3302
3303	3303	HB1905 - 89 - LRB104 07490 HLH 17533 b
3304	3304
3305	3305
3306	3306	HB1905- 90 -LRB104 07490 HLH 17533 b HB1905 - 90 - LRB104 07490 HLH 17533 b
3307	3307	HB1905 - 90 - LRB104 07490 HLH 17533 b
3308	3308	1 purchaser by the retailer on such transaction (or satisfactory
3309	3309	2 evidence that such tax is not due in that particular instance,
3310	3310	3 if that is claimed to be the fact); the place and date of the
3311	3311	4 sale, a sufficient identification of the property sold, and
3312	3312	5 such other information as the Department may reasonably
3313	3313	6 require.
3314	3314	7 Such transaction reporting return shall be filed not later
3315	3315	8 than 20 days after the day of delivery of the item that is
3316	3316	9 being sold, but may be filed by the retailer at any time sooner
3317	3317	10 than that if he chooses to do so. The transaction reporting
3318	3318	11 return and tax remittance or proof of exemption from the
3319	3319	12 Illinois use tax may be transmitted to the Department by way of
3320	3320	13 the State agency with which, or State officer with whom the
3321	3321	14 tangible personal property must be titled or registered (if
3322	3322	15 titling or registration is required) if the Department and
3323	3323	16 such agency or State officer determine that this procedure
3324	3324	17 will expedite the processing of applications for title or
3325	3325	18 registration.
3326	3326	19 With each such transaction reporting return, the retailer
3327	3327	20 shall remit the proper amount of tax due (or shall submit
3328	3328	21 satisfactory evidence that the sale is not taxable if that is
3329	3329	22 the case), to the Department or its agents, whereupon the
3330	3330	23 Department shall issue, in the purchaser's name, a use tax
3331	3331	24 receipt (or a certificate of exemption if the Department is
3332	3332	25 satisfied that the particular sale is tax exempt) which such
3333	3333	26 purchaser may submit to the agency with which, or State
3334	3334
3335	3335
3336	3336
3337	3337
3338	3338
3339	3339	HB1905 - 90 - LRB104 07490 HLH 17533 b
3340	3340
3341	3341
3342	3342	HB1905- 91 -LRB104 07490 HLH 17533 b HB1905 - 91 - LRB104 07490 HLH 17533 b
3343	3343	HB1905 - 91 - LRB104 07490 HLH 17533 b
3344	3344	1 officer with whom, he must title or register the tangible
3345	3345	2 personal property that is involved (if titling or registration
3346	3346	3 is required) in support of such purchaser's application for an
3347	3347	4 Illinois certificate or other evidence of title or
3348	3348	5 registration to such tangible personal property.
3349	3349	6 No retailer's failure or refusal to remit tax under this
3350	3350	7 Act precludes a user, who has paid the proper tax to the
3351	3351	8 retailer, from obtaining his certificate of title or other
3352	3352	9 evidence of title or registration (if titling or registration
3353	3353	10 is required) upon satisfying the Department that such user has
3354	3354	11 paid the proper tax (if tax is due) to the retailer. The
3355	3355	12 Department shall adopt appropriate rules to carry out the
3356	3356	13 mandate of this paragraph.
3357	3357	14 If the user who would otherwise pay tax to the retailer
3358	3358	15 wants the transaction reporting return filed and the payment
3359	3359	16 of the tax or proof of exemption made to the Department before
3360	3360	17 the retailer is willing to take these actions and such user has
3361	3361	18 not paid the tax to the retailer, such user may certify to the
3362	3362	19 fact of such delay by the retailer and may (upon the Department
3363	3363	20 being satisfied of the truth of such certification) transmit
3364	3364	21 the information required by the transaction reporting return
3365	3365	22 and the remittance for tax or proof of exemption directly to
3366	3366	23 the Department and obtain his tax receipt or exemption
3367	3367	24 determination, in which event the transaction reporting return
3368	3368	25 and tax remittance (if a tax payment was required) shall be
3369	3369	26 credited by the Department to the proper retailer's account
3370	3370
3371	3371
3372	3372
3373	3373
3374	3374
3375	3375	HB1905 - 91 - LRB104 07490 HLH 17533 b
3376	3376
3377	3377
3378	3378	HB1905- 92 -LRB104 07490 HLH 17533 b HB1905 - 92 - LRB104 07490 HLH 17533 b
3379	3379	HB1905 - 92 - LRB104 07490 HLH 17533 b
3380	3380	1 with the Department, but without the vendor's discount
3381	3381	2 provided for in this Section being allowed. When the user pays
3382	3382	3 the tax directly to the Department, he shall pay the tax in the
3383	3383	4 same amount and in the same form in which it would be remitted
3384	3384	5 if the tax had been remitted to the Department by the retailer.
3385	3385	6 On and after January 1, 2025, with respect to the lease of
3386	3386	7 trailers, other than semitrailers as defined in Section 1-187
3387	3387	8 of the Illinois Vehicle Code, that are required to be
3388	3388	9 registered with an agency of this State and that are subject to
3389	3389	10 the tax on lease receipts under this Act, notwithstanding any
3390	3390	11 other provision of this Act to the contrary, for the purpose of
3391	3391	12 reporting and paying tax under this Act on those lease
3392	3392	13 receipts, lessors shall file returns in addition to and
3393	3393	14 separate from the transaction reporting return. Lessors shall
3394	3394	15 file those lease returns and make payment to the Department by
3395	3395	16 electronic means on or before the 20th day of each month
3396	3396	17 following the month, quarter, or year, as applicable, in which
3397	3397	18 lease receipts were received. All lease receipts received by
3398	3398	19 the lessor from the lease of those trailers during the same
3399	3399	20 reporting period shall be reported and tax shall be paid on a
3400	3400	21 single return form to be prescribed by the Department.
3401	3401	22 Refunds made by the seller during the preceding return
3402	3402	23 period to purchasers, on account of tangible personal property
3403	3403	24 returned to the seller, shall be allowed as a deduction under
3404	3404	25 subdivision 5 of his monthly or quarterly return, as the case
3405	3405	26 may be, in case the seller had theretofore included the
3406	3406
3407	3407
3408	3408
3409	3409
3410	3410
3411	3411	HB1905 - 92 - LRB104 07490 HLH 17533 b
3412	3412
3413	3413
3414	3414	HB1905- 93 -LRB104 07490 HLH 17533 b HB1905 - 93 - LRB104 07490 HLH 17533 b
3415	3415	HB1905 - 93 - LRB104 07490 HLH 17533 b
3416	3416	1 receipts from the sale of such tangible personal property in a
3417	3417	2 return filed by him and had paid the tax imposed by this Act
3418	3418	3 with respect to such receipts.
3419	3419	4 Where the seller is a corporation, the return filed on
3420	3420	5 behalf of such corporation shall be signed by the president,
3421	3421	6 vice-president, secretary, or treasurer or by the properly
3422	3422	7 accredited agent of such corporation.
3423	3423	8 Where the seller is a limited liability company, the
3424	3424	9 return filed on behalf of the limited liability company shall
3425	3425	10 be signed by a manager, member, or properly accredited agent
3426	3426	11 of the limited liability company.
3427	3427	12 Except as provided in this Section, the retailer filing
3428	3428	13 the return under this Section shall, at the time of filing such
3429	3429	14 return, pay to the Department the amount of tax imposed by this
3430	3430	15 Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
3431	3431	16 on and after January 1, 1990, or $5 per calendar year,
3432	3432	17 whichever is greater, which is allowed to reimburse the
3433	3433	18 retailer for the expenses incurred in keeping records,
3434	3434	19 preparing and filing returns, remitting the tax and supplying
3435	3435	20 data to the Department on request. On and after January 1,
3436	3436	21 2021, a certified service provider, as defined in the Leveling
3437	3437	22 the Playing Field for Illinois Retail Act, filing the return
3438	3438	23 under this Section on behalf of a remote retailer shall, at the
3439	3439	24 time of such return, pay to the Department the amount of tax
3440	3440	25 imposed by this Act less a discount of 1.75%. A remote retailer
3441	3441	26 using a certified service provider to file a return on its
3442	3442
3443	3443
3444	3444
3445	3445
3446	3446
3447	3447	HB1905 - 93 - LRB104 07490 HLH 17533 b
3448	3448
3449	3449
3450	3450	HB1905- 94 -LRB104 07490 HLH 17533 b HB1905 - 94 - LRB104 07490 HLH 17533 b
3451	3451	HB1905 - 94 - LRB104 07490 HLH 17533 b
3452	3452	1 behalf, as provided in the Leveling the Playing Field for
3453	3453	2 Illinois Retail Act, is not eligible for the discount.
3454	3454	3 Beginning with returns due on or after January 1, 2025, the
3455	3455	4 vendor's discount allowed in this Section, the Service
3456	3456	5 Occupation Tax Act, the Use Tax Act, and the Service Use Tax
3457	3457	6 Act, including any local tax administered by the Department
3458	3458	7 and reported on the same return, shall not exceed $1,000 per
3459	3459	8 month in the aggregate for returns other than transaction
3460	3460	9 returns filed during the month. When determining the discount
3461	3461	10 allowed under this Section, retailers shall include the amount
3462	3462	11 of tax that would have been due at the 1% rate but for the 0%
3463	3463	12 rate imposed under Public Act 102-700. When determining the
3464	3464	13 discount allowed under this Section, retailers shall include
3465	3465	14 the amount of tax that would have been due at the 6.25% rate
3466	3466	15 but for the 1.25% rate imposed on sales tax holiday items
3467	3467	16 during the sales tax holiday period set forth in Section 2-8
3468	3468	17 under Public Act 102-700. The discount under this Section is
3469	3469	18 not allowed for the 1.25% portion of taxes paid on aviation
3470	3470	19 fuel that is subject to the revenue use requirements of 49
3471	3471	20 U.S.C. 47107(b) and 49 U.S.C. 47133. Any prepayment made
3472	3472	21 pursuant to Section 2d of this Act shall be included in the
3473	3473	22 amount on which such discount is computed. In the case of
3474	3474	23 retailers who report and pay the tax on a transaction by
3475	3475	24 transaction basis, as provided in this Section, such discount
3476	3476	25 shall be taken with each such tax remittance instead of when
3477	3477	26 such retailer files his periodic return, but, beginning with
3478	3478
3479	3479
3480	3480
3481	3481
3482	3482
3483	3483	HB1905 - 94 - LRB104 07490 HLH 17533 b
3484	3484
3485	3485
3486	3486	HB1905- 95 -LRB104 07490 HLH 17533 b HB1905 - 95 - LRB104 07490 HLH 17533 b
3487	3487	HB1905 - 95 - LRB104 07490 HLH 17533 b
3488	3488	1 returns due on or after January 1, 2025, the vendor's discount
3489	3489	2 allowed under this Section and the Use Tax Act, including any
3490	3490	3 local tax administered by the Department and reported on the
3491	3491	4 same transaction return, shall not exceed $1,000 per month for
3492	3492	5 all transaction returns filed during the month. The discount
3493	3493	6 allowed under this Section is allowed only for returns that
3494	3494	7 are filed in the manner required by this Act. The Department
3495	3495	8 may disallow the discount for retailers whose certificate of
3496	3496	9 registration is revoked at the time the return is filed, but
3497	3497	10 only if the Department's decision to revoke the certificate of
3498	3498	11 registration has become final.
3499	3499	12 Before October 1, 2000, if the taxpayer's average monthly
3500	3500	13 tax liability to the Department under this Act, the Use Tax
3501	3501	14 Act, the Service Occupation Tax Act, and the Service Use Tax
3502	3502	15 Act, excluding any liability for prepaid sales tax to be
3503	3503	16 remitted in accordance with Section 2d of this Act, was
3504	3504	17 $10,000 or more during the preceding 4 complete calendar
3505	3505	18 quarters, he shall file a return with the Department each
3506	3506	19 month by the 20th day of the month next following the month
3507	3507	20 during which such tax liability is incurred and shall make
3508	3508	21 payments to the Department on or before the 7th, 15th, 22nd and
3509	3509	22 last day of the month during which such liability is incurred.
3510	3510	23 On and after October 1, 2000, if the taxpayer's average
3511	3511	24 monthly tax liability to the Department under this Act, the
3512	3512	25 Use Tax Act, the Service Occupation Tax Act, and the Service
3513	3513	26 Use Tax Act, excluding any liability for prepaid sales tax to
3514	3514
3515	3515
3516	3516
3517	3517
3518	3518
3519	3519	HB1905 - 95 - LRB104 07490 HLH 17533 b
3520	3520
3521	3521
3522	3522	HB1905- 96 -LRB104 07490 HLH 17533 b HB1905 - 96 - LRB104 07490 HLH 17533 b
3523	3523	HB1905 - 96 - LRB104 07490 HLH 17533 b
3524	3524	1 be remitted in accordance with Section 2d of this Act, was
3525	3525	2 $20,000 or more during the preceding 4 complete calendar
3526	3526	3 quarters, he shall file a return with the Department each
3527	3527	4 month by the 20th day of the month next following the month
3528	3528	5 during which such tax liability is incurred and shall make
3529	3529	6 payment to the Department on or before the 7th, 15th, 22nd and
3530	3530	7 last day of the month during which such liability is incurred.
3531	3531	8 If the month during which such tax liability is incurred began
3532	3532	9 prior to January 1, 1985, each payment shall be in an amount
3533	3533	10 equal to 1/4 of the taxpayer's actual liability for the month
3534	3534	11 or an amount set by the Department not to exceed 1/4 of the
3535	3535	12 average monthly liability of the taxpayer to the Department
3536	3536	13 for the preceding 4 complete calendar quarters (excluding the
3537	3537	14 month of highest liability and the month of lowest liability
3538	3538	15 in such 4 quarter period). If the month during which such tax
3539	3539	16 liability is incurred begins on or after January 1, 1985 and
3540	3540	17 prior to January 1, 1987, each payment shall be in an amount
3541	3541	18 equal to 22.5% of the taxpayer's actual liability for the
3542	3542	19 month or 27.5% of the taxpayer's liability for the same
3543	3543	20 calendar month of the preceding year. If the month during
3544	3544	21 which such tax liability is incurred begins on or after
3545	3545	22 January 1, 1987 and prior to January 1, 1988, each payment
3546	3546	23 shall be in an amount equal to 22.5% of the taxpayer's actual
3547	3547	24 liability for the month or 26.25% of the taxpayer's liability
3548	3548	25 for the same calendar month of the preceding year. If the month
3549	3549	26 during which such tax liability is incurred begins on or after
3550	3550
3551	3551
3552	3552
3553	3553
3554	3554
3555	3555	HB1905 - 96 - LRB104 07490 HLH 17533 b
3556	3556
3557	3557
3558	3558	HB1905- 97 -LRB104 07490 HLH 17533 b HB1905 - 97 - LRB104 07490 HLH 17533 b
3559	3559	HB1905 - 97 - LRB104 07490 HLH 17533 b
3560	3560	1 January 1, 1988, and prior to January 1, 1989, or begins on or
3561	3561	2 after January 1, 1996, each payment shall be in an amount equal
3562	3562	3 to 22.5% of the taxpayer's actual liability for the month or
3563	3563	4 25% of the taxpayer's liability for the same calendar month of
3564	3564	5 the preceding year. If the month during which such tax
3565	3565	6 liability is incurred begins on or after January 1, 1989, and
3566	3566	7 prior to January 1, 1996, each payment shall be in an amount
3567	3567	8 equal to 22.5% of the taxpayer's actual liability for the
3568	3568	9 month or 25% of the taxpayer's liability for the same calendar
3569	3569	10 month of the preceding year or 100% of the taxpayer's actual
3570	3570	11 liability for the quarter monthly reporting period. The amount
3571	3571	12 of such quarter monthly payments shall be credited against the
3572	3572	13 final tax liability of the taxpayer's return for that month.
3573	3573	14 Before October 1, 2000, once applicable, the requirement of
3574	3574	15 the making of quarter monthly payments to the Department by
3575	3575	16 taxpayers having an average monthly tax liability of $10,000
3576	3576	17 or more as determined in the manner provided above shall
3577	3577	18 continue until such taxpayer's average monthly liability to
3578	3578	19 the Department during the preceding 4 complete calendar
3579	3579	20 quarters (excluding the month of highest liability and the
3580	3580	21 month of lowest liability) is less than $9,000, or until such
3581	3581	22 taxpayer's average monthly liability to the Department as
3582	3582	23 computed for each calendar quarter of the 4 preceding complete
3583	3583	24 calendar quarter period is less than $10,000. However, if a
3584	3584	25 taxpayer can show the Department that a substantial change in
3585	3585	26 the taxpayer's business has occurred which causes the taxpayer
3586	3586
3587	3587
3588	3588
3589	3589
3590	3590
3591	3591	HB1905 - 97 - LRB104 07490 HLH 17533 b
3592	3592
3593	3593
3594	3594	HB1905- 98 -LRB104 07490 HLH 17533 b HB1905 - 98 - LRB104 07490 HLH 17533 b
3595	3595	HB1905 - 98 - LRB104 07490 HLH 17533 b
3596	3596	1 to anticipate that his average monthly tax liability for the
3597	3597	2 reasonably foreseeable future will fall below the $10,000
3598	3598	3 threshold stated above, then such taxpayer may petition the
3599	3599	4 Department for a change in such taxpayer's reporting status.
3600	3600	5 On and after October 1, 2000, once applicable, the requirement
3601	3601	6 of the making of quarter monthly payments to the Department by
3602	3602	7 taxpayers having an average monthly tax liability of $20,000
3603	3603	8 or more as determined in the manner provided above shall
3604	3604	9 continue until such taxpayer's average monthly liability to
3605	3605	10 the Department during the preceding 4 complete calendar
3606	3606	11 quarters (excluding the month of highest liability and the
3607	3607	12 month of lowest liability) is less than $19,000 or until such
3608	3608	13 taxpayer's average monthly liability to the Department as
3609	3609	14 computed for each calendar quarter of the 4 preceding complete
3610	3610	15 calendar quarter period is less than $20,000. However, if a
3611	3611	16 taxpayer can show the Department that a substantial change in
3612	3612	17 the taxpayer's business has occurred which causes the taxpayer
3613	3613	18 to anticipate that his average monthly tax liability for the
3614	3614	19 reasonably foreseeable future will fall below the $20,000
3615	3615	20 threshold stated above, then such taxpayer may petition the
3616	3616	21 Department for a change in such taxpayer's reporting status.
3617	3617	22 The Department shall change such taxpayer's reporting status
3618	3618	23 unless it finds that such change is seasonal in nature and not
3619	3619	24 likely to be long term. Quarter monthly payment status shall
3620	3620	25 be determined under this paragraph as if the rate reduction to
3621	3621	26 0% in Public Act 102-700 on food for human consumption that is
3622	3622
3623	3623
3624	3624
3625	3625
3626	3626
3627	3627	HB1905 - 98 - LRB104 07490 HLH 17533 b
3628	3628
3629	3629
3630	3630	HB1905- 99 -LRB104 07490 HLH 17533 b HB1905 - 99 - LRB104 07490 HLH 17533 b
3631	3631	HB1905 - 99 - LRB104 07490 HLH 17533 b
3632	3632	1 to be consumed off the premises where it is sold (other than
3633	3633	2 alcoholic beverages, food consisting of or infused with adult
3634	3634	3 use cannabis, soft drinks, and food that has been prepared for
3635	3635	4 immediate consumption) had not occurred. For quarter monthly
3636	3636	5 payments due under this paragraph on or after July 1, 2023 and
3637	3637	6 through June 30, 2024, "25% of the taxpayer's liability for
3638	3638	7 the same calendar month of the preceding year" shall be
3639	3639	8 determined as if the rate reduction to 0% in Public Act 102-700
3640	3640	9 had not occurred. Quarter monthly payment status shall be
3641	3641	10 determined under this paragraph as if the rate reduction to
3642	3642	11 1.25% in Public Act 102-700 and this amendatory Act of the
3643	3643	12 104th General Assembly on sales tax holiday items had not
3644	3644	13 occurred. For quarter monthly payments due on or after July 1,
3645	3645	14 2023 and through June 30, 2024, "25% of the taxpayer's
3646	3646	15 liability for the same calendar month of the preceding year"
3647	3647	16 shall be determined as if the rate reduction to 1.25% in Public
3648	3648	17 Act 102-700 and this amendatory Act of the 104th General
3649	3649	18 Assembly on sales tax holiday items had not occurred. If any
3650	3650	19 such quarter monthly payment is not paid at the time or in the
3651	3651	20 amount required by this Section, then the taxpayer shall be
3652	3652	21 liable for penalties and interest on the difference between
3653	3653	22 the minimum amount due as a payment and the amount of such
3654	3654	23 quarter monthly payment actually and timely paid, except
3655	3655	24 insofar as the taxpayer has previously made payments for that
3656	3656	25 month to the Department in excess of the minimum payments
3657	3657	26 previously due as provided in this Section. The Department
3658	3658
3659	3659
3660	3660
3661	3661
3662	3662
3663	3663	HB1905 - 99 - LRB104 07490 HLH 17533 b
3664	3664
3665	3665
3666	3666	HB1905- 100 -LRB104 07490 HLH 17533 b HB1905 - 100 - LRB104 07490 HLH 17533 b
3667	3667	HB1905 - 100 - LRB104 07490 HLH 17533 b
3668	3668	1 shall make reasonable rules and regulations to govern the
3669	3669	2 quarter monthly payment amount and quarter monthly payment
3670	3670	3 dates for taxpayers who file on other than a calendar monthly
3671	3671	4 basis.
3672	3672	5 The provisions of this paragraph apply before October 1,
3673	3673	6 2001. Without regard to whether a taxpayer is required to make
3674	3674	7 quarter monthly payments as specified above, any taxpayer who
3675	3675	8 is required by Section 2d of this Act to collect and remit
3676	3676	9 prepaid taxes and has collected prepaid taxes which average in
3677	3677	10 excess of $25,000 per month during the preceding 2 complete
3678	3678	11 calendar quarters, shall file a return with the Department as
3679	3679	12 required by Section 2f and shall make payments to the
3680	3680	13 Department on or before the 7th, 15th, 22nd and last day of the
3681	3681	14 month during which such liability is incurred. If the month
3682	3682	15 during which such tax liability is incurred began prior to
3683	3683	16 September 1, 1985 (the effective date of Public Act 84-221),
3684	3684	17 each payment shall be in an amount not less than 22.5% of the
3685	3685	18 taxpayer's actual liability under Section 2d. If the month
3686	3686	19 during which such tax liability is incurred begins on or after
3687	3687	20 January 1, 1986, each payment shall be in an amount equal to
3688	3688	21 22.5% of the taxpayer's actual liability for the month or
3689	3689	22 27.5% of the taxpayer's liability for the same calendar month
3690	3690	23 of the preceding calendar year. If the month during which such
3691	3691	24 tax liability is incurred begins on or after January 1, 1987,
3692	3692	25 each payment shall be in an amount equal to 22.5% of the
3693	3693	26 taxpayer's actual liability for the month or 26.25% of the
3694	3694
3695	3695
3696	3696
3697	3697
3698	3698
3699	3699	HB1905 - 100 - LRB104 07490 HLH 17533 b
3700	3700
3701	3701
3702	3702	HB1905- 101 -LRB104 07490 HLH 17533 b HB1905 - 101 - LRB104 07490 HLH 17533 b
3703	3703	HB1905 - 101 - LRB104 07490 HLH 17533 b
3704	3704	1 taxpayer's liability for the same calendar month of the
3705	3705	2 preceding year. The amount of such quarter monthly payments
3706	3706	3 shall be credited against the final tax liability of the
3707	3707	4 taxpayer's return for that month filed under this Section or
3708	3708	5 Section 2f, as the case may be. Once applicable, the
3709	3709	6 requirement of the making of quarter monthly payments to the
3710	3710	7 Department pursuant to this paragraph shall continue until
3711	3711	8 such taxpayer's average monthly prepaid tax collections during
3712	3712	9 the preceding 2 complete calendar quarters is $25,000 or less.
3713	3713	10 If any such quarter monthly payment is not paid at the time or
3714	3714	11 in the amount required, the taxpayer shall be liable for
3715	3715	12 penalties and interest on such difference, except insofar as
3716	3716	13 the taxpayer has previously made payments for that month in
3717	3717	14 excess of the minimum payments previously due.
3718	3718	15 The provisions of this paragraph apply on and after
3719	3719	16 October 1, 2001. Without regard to whether a taxpayer is
3720	3720	17 required to make quarter monthly payments as specified above,
3721	3721	18 any taxpayer who is required by Section 2d of this Act to
3722	3722	19 collect and remit prepaid taxes and has collected prepaid
3723	3723	20 taxes that average in excess of $20,000 per month during the
3724	3724	21 preceding 4 complete calendar quarters shall file a return
3725	3725	22 with the Department as required by Section 2f and shall make
3726	3726	23 payments to the Department on or before the 7th, 15th, 22nd,
3727	3727	24 and last day of the month during which the liability is
3728	3728	25 incurred. Each payment shall be in an amount equal to 22.5% of
3729	3729	26 the taxpayer's actual liability for the month or 25% of the
3730	3730
3731	3731
3732	3732
3733	3733
3734	3734
3735	3735	HB1905 - 101 - LRB104 07490 HLH 17533 b
3736	3736
3737	3737
3738	3738	HB1905- 102 -LRB104 07490 HLH 17533 b HB1905 - 102 - LRB104 07490 HLH 17533 b
3739	3739	HB1905 - 102 - LRB104 07490 HLH 17533 b
3740	3740	1 taxpayer's liability for the same calendar month of the
3741	3741	2 preceding year. The amount of the quarter monthly payments
3742	3742	3 shall be credited against the final tax liability of the
3743	3743	4 taxpayer's return for that month filed under this Section or
3744	3744	5 Section 2f, as the case may be. Once applicable, the
3745	3745	6 requirement of the making of quarter monthly payments to the
3746	3746	7 Department pursuant to this paragraph shall continue until the
3747	3747	8 taxpayer's average monthly prepaid tax collections during the
3748	3748	9 preceding 4 complete calendar quarters (excluding the month of
3749	3749	10 highest liability and the month of lowest liability) is less
3750	3750	11 than $19,000 or until such taxpayer's average monthly
3751	3751	12 liability to the Department as computed for each calendar
3752	3752	13 quarter of the 4 preceding complete calendar quarters is less
3753	3753	14 than $20,000. If any such quarter monthly payment is not paid
3754	3754	15 at the time or in the amount required, the taxpayer shall be
3755	3755	16 liable for penalties and interest on such difference, except
3756	3756	17 insofar as the taxpayer has previously made payments for that
3757	3757	18 month in excess of the minimum payments previously due.
3758	3758	19 If any payment provided for in this Section exceeds the
3759	3759	20 taxpayer's liabilities under this Act, the Use Tax Act, the
3760	3760	21 Service Occupation Tax Act, and the Service Use Tax Act, as
3761	3761	22 shown on an original monthly return, the Department shall, if
3762	3762	23 requested by the taxpayer, issue to the taxpayer a credit
3763	3763	24 memorandum no later than 30 days after the date of payment. The
3764	3764	25 credit evidenced by such credit memorandum may be assigned by
3765	3765	26 the taxpayer to a similar taxpayer under this Act, the Use Tax
3766	3766
3767	3767
3768	3768
3769	3769
3770	3770
3771	3771	HB1905 - 102 - LRB104 07490 HLH 17533 b
3772	3772
3773	3773
3774	3774	HB1905- 103 -LRB104 07490 HLH 17533 b HB1905 - 103 - LRB104 07490 HLH 17533 b
3775	3775	HB1905 - 103 - LRB104 07490 HLH 17533 b
3776	3776	1 Act, the Service Occupation Tax Act, or the Service Use Tax
3777	3777	2 Act, in accordance with reasonable rules and regulations to be
3778	3778	3 prescribed by the Department. If no such request is made, the
3779	3779	4 taxpayer may credit such excess payment against tax liability
3780	3780	5 subsequently to be remitted to the Department under this Act,
3781	3781	6 the Use Tax Act, the Service Occupation Tax Act, or the Service
3782	3782	7 Use Tax Act, in accordance with reasonable rules and
3783	3783	8 regulations prescribed by the Department. If the Department
3784	3784	9 subsequently determined that all or any part of the credit
3785	3785	10 taken was not actually due to the taxpayer, the taxpayer's
3786	3786	11 vendor's discount shall be reduced, if necessary, to reflect
3787	3787	12 the difference between the credit taken and that actually due,
3788	3788	13 and that taxpayer shall be liable for penalties and interest
3789	3789	14 on such difference.
3790	3790	15 If a retailer of motor fuel is entitled to a credit under
3791	3791	16 Section 2d of this Act which exceeds the taxpayer's liability
3792	3792	17 to the Department under this Act for the month for which the
3793	3793	18 taxpayer is filing a return, the Department shall issue the
3794	3794	19 taxpayer a credit memorandum for the excess.
3795	3795	20 Beginning January 1, 1990, each month the Department shall
3796	3796	21 pay into the Local Government Tax Fund, a special fund in the
3797	3797	22 State treasury which is hereby created, the net revenue
3798	3798	23 realized for the preceding month from the 1% tax imposed under
3799	3799	24 this Act.
3800	3800	25 Beginning January 1, 1990, each month the Department shall
3801	3801	26 pay into the County and Mass Transit District Fund, a special
3802	3802
3803	3803
3804	3804
3805	3805
3806	3806
3807	3807	HB1905 - 103 - LRB104 07490 HLH 17533 b
3808	3808
3809	3809
3810	3810	HB1905- 104 -LRB104 07490 HLH 17533 b HB1905 - 104 - LRB104 07490 HLH 17533 b
3811	3811	HB1905 - 104 - LRB104 07490 HLH 17533 b
3812	3812	1 fund in the State treasury which is hereby created, 4% of the
3813	3813	2 net revenue realized for the preceding month from the 6.25%
3814	3814	3 general rate other than aviation fuel sold on or after
3815	3815	4 December 1, 2019. This exception for aviation fuel only
3816	3816	5 applies for so long as the revenue use requirements of 49
3817	3817	6 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
3818	3818	7 Beginning August 1, 2000, each month the Department shall
3819	3819	8 pay into the County and Mass Transit District Fund 20% of the
3820	3820	9 net revenue realized for the preceding month from the 1.25%
3821	3821	10 rate on the selling price of motor fuel and gasohol. If, in any
3822	3822	11 month, the tax on sales tax holiday items, as defined in
3823	3823	12 Section 2-8, is imposed at the rate of 1.25%, then the
3824	3824	13 Department shall pay 20% of the net revenue realized for that
3825	3825	14 month from the 1.25% rate on the selling price of sales tax
3826	3826	15 holiday items into the County and Mass Transit District Fund.
3827	3827	16 Beginning January 1, 1990, each month the Department shall
3828	3828	17 pay into the Local Government Tax Fund 16% of the net revenue
3829	3829	18 realized for the preceding month from the 6.25% general rate
3830	3830	19 on the selling price of tangible personal property other than
3831	3831	20 aviation fuel sold on or after December 1, 2019. This
3832	3832	21 exception for aviation fuel only applies for so long as the
3833	3833	22 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
3834	3834	23 47133 are binding on the State.
3835	3835	24 For aviation fuel sold on or after December 1, 2019, each
3836	3836	25 month the Department shall pay into the State Aviation Program
3837	3837	26 Fund 20% of the net revenue realized for the preceding month
3838	3838
3839	3839
3840	3840
3841	3841
3842	3842
3843	3843	HB1905 - 104 - LRB104 07490 HLH 17533 b
3844	3844
3845	3845
3846	3846	HB1905- 105 -LRB104 07490 HLH 17533 b HB1905 - 105 - LRB104 07490 HLH 17533 b
3847	3847	HB1905 - 105 - LRB104 07490 HLH 17533 b
3848	3848	1 from the 6.25% general rate on the selling price of aviation
3849	3849	2 fuel, less an amount estimated by the Department to be
3850	3850	3 required for refunds of the 20% portion of the tax on aviation
3851	3851	4 fuel under this Act, which amount shall be deposited into the
3852	3852	5 Aviation Fuel Sales Tax Refund Fund. The Department shall only
3853	3853	6 pay moneys into the State Aviation Program Fund and the
3854	3854	7 Aviation Fuel Sales Tax Refund Fund under this Act for so long
3855	3855	8 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
3856	3856	9 U.S.C. 47133 are binding on the State.
3857	3857	10 Beginning August 1, 2000, each month the Department shall
3858	3858	11 pay into the Local Government Tax Fund 80% of the net revenue
3859	3859	12 realized for the preceding month from the 1.25% rate on the
3860	3860	13 selling price of motor fuel and gasohol. If, in any month, the
3861	3861	14 tax on sales tax holiday items, as defined in Section 2-8, is
3862	3862	15 imposed at the rate of 1.25%, then the Department shall pay 80%
3863	3863	16 of the net revenue realized for that month from the 1.25% rate
3864	3864	17 on the selling price of sales tax holiday items into the Local
3865	3865	18 Government Tax Fund.
3866	3866	19 Beginning October 1, 2009, each month the Department shall
3867	3867	20 pay into the Capital Projects Fund an amount that is equal to
3868	3868	21 an amount estimated by the Department to represent 80% of the
3869	3869	22 net revenue realized for the preceding month from the sale of
3870	3870	23 candy, grooming and hygiene products, and soft drinks that had
3871	3871	24 been taxed at a rate of 1% prior to September 1, 2009 but that
3872	3872	25 are now taxed at 6.25%.
3873	3873	26 Beginning July 1, 2011, each month the Department shall
3874	3874
3875	3875
3876	3876
3877	3877
3878	3878
3879	3879	HB1905 - 105 - LRB104 07490 HLH 17533 b
3880	3880
3881	3881
3882	3882	HB1905- 106 -LRB104 07490 HLH 17533 b HB1905 - 106 - LRB104 07490 HLH 17533 b
3883	3883	HB1905 - 106 - LRB104 07490 HLH 17533 b
3884	3884	1 pay into the Clean Air Act Permit Fund 80% of the net revenue
3885	3885	2 realized for the preceding month from the 6.25% general rate
3886	3886	3 on the selling price of sorbents used in Illinois in the
3887	3887	4 process of sorbent injection as used to comply with the
3888	3888	5 Environmental Protection Act or the federal Clean Air Act, but
3889	3889	6 the total payment into the Clean Air Act Permit Fund under this
3890	3890	7 Act and the Use Tax Act shall not exceed $2,000,000 in any
3891	3891	8 fiscal year.
3892	3892	9 Beginning July 1, 2013, each month the Department shall
3893	3893	10 pay into the Underground Storage Tank Fund from the proceeds
3894	3894	11 collected under this Act, the Use Tax Act, the Service Use Tax
3895	3895	12 Act, and the Service Occupation Tax Act an amount equal to the
3896	3896	13 average monthly deficit in the Underground Storage Tank Fund
3897	3897	14 during the prior year, as certified annually by the Illinois
3898	3898	15 Environmental Protection Agency, but the total payment into
3899	3899	16 the Underground Storage Tank Fund under this Act, the Use Tax
3900	3900	17 Act, the Service Use Tax Act, and the Service Occupation Tax
3901	3901	18 Act shall not exceed $18,000,000 in any State fiscal year. As
3902	3902	19 used in this paragraph, the "average monthly deficit" shall be
3903	3903	20 equal to the difference between the average monthly claims for
3904	3904	21 payment by the fund and the average monthly revenues deposited
3905	3905	22 into the fund, excluding payments made pursuant to this
3906	3906	23 paragraph.
3907	3907	24 Beginning July 1, 2015, of the remainder of the moneys
3908	3908	25 received by the Department under the Use Tax Act, the Service
3909	3909	26 Use Tax Act, the Service Occupation Tax Act, and this Act, each
3910	3910
3911	3911
3912	3912
3913	3913
3914	3914
3915	3915	HB1905 - 106 - LRB104 07490 HLH 17533 b
3916	3916
3917	3917
3918	3918	HB1905- 107 -LRB104 07490 HLH 17533 b HB1905 - 107 - LRB104 07490 HLH 17533 b
3919	3919	HB1905 - 107 - LRB104 07490 HLH 17533 b
3920	3920	1 month the Department shall deposit $500,000 into the State
3921	3921	2 Crime Laboratory Fund.
3922	3922	3 Of the remainder of the moneys received by the Department
3923	3923	4 pursuant to this Act, (a) 1.75% thereof shall be paid into the
3924	3924	5 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
3925	3925	6 and after July 1, 1989, 3.8% thereof shall be paid into the
3926	3926	7 Build Illinois Fund; provided, however, that if in any fiscal
3927	3927	8 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
3928	3928	9 may be, of the moneys received by the Department and required
3929	3929	10 to be paid into the Build Illinois Fund pursuant to this Act,
3930	3930	11 Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
3931	3931	12 Act, and Section 9 of the Service Occupation Tax Act, such Acts
3932	3932	13 being hereinafter called the "Tax Acts" and such aggregate of
3933	3933	14 2.2% or 3.8%, as the case may be, of moneys being hereinafter
3934	3934	15 called the "Tax Act Amount", and (2) the amount transferred to
3935	3935	16 the Build Illinois Fund from the State and Local Sales Tax
3936	3936	17 Reform Fund shall be less than the Annual Specified Amount (as
3937	3937	18 hereinafter defined), an amount equal to the difference shall
3938	3938	19 be immediately paid into the Build Illinois Fund from other
3939	3939	20 moneys received by the Department pursuant to the Tax Acts;
3940	3940	21 the "Annual Specified Amount" means the amounts specified
3941	3941	22 below for fiscal years 1986 through 1993:
3942	3942	23Fiscal YearAnnual Specified Amount241986$54,800,000251987$76,650,000261988$80,480,000 23 Fiscal Year Annual Specified Amount 24 1986 $54,800,000 25 1987 $76,650,000 26 1988 $80,480,000
3943	3943	23 Fiscal Year Annual Specified Amount
3944	3944	24 1986 $54,800,000
3945	3945	25 1987 $76,650,000
3946	3946	26 1988 $80,480,000
3947	3947
3948	3948
3949	3949
3950	3950
3951	3951
3952	3952	HB1905 - 107 - LRB104 07490 HLH 17533 b
3953	3953
3954	3954
3955	3955	23 Fiscal Year Annual Specified Amount
3956	3956	24 1986 $54,800,000
3957	3957	25 1987 $76,650,000
3958	3958	26 1988 $80,480,000
3959	3959
3960	3960
3961	3961	HB1905- 108 -LRB104 07490 HLH 17533 b HB1905 - 108 - LRB104 07490 HLH 17533 b
3962	3962	HB1905 - 108 - LRB104 07490 HLH 17533 b
3963	3963	11989$88,510,00021990$115,330,00031991$145,470,00041992$182,730,00051993$206,520,000; 1 1989 $88,510,000 2 1990 $115,330,000 3 1991 $145,470,000 4 1992 $182,730,000 5 1993 $206,520,000;
3964	3964	1 1989 $88,510,000
3965	3965	2 1990 $115,330,000
3966	3966	3 1991 $145,470,000
3967	3967	4 1992 $182,730,000
3968	3968	5 1993 $206,520,000;
3969	3969	6 and means the Certified Annual Debt Service Requirement (as
3970	3970	7 defined in Section 13 of the Build Illinois Bond Act) or the
3971	3971	8 Tax Act Amount, whichever is greater, for fiscal year 1994 and
3972	3972	9 each fiscal year thereafter; and further provided, that if on
3973	3973	10 the last business day of any month the sum of (1) the Tax Act
3974	3974	11 Amount required to be deposited into the Build Illinois Bond
3975	3975	12 Account in the Build Illinois Fund during such month and (2)
3976	3976	13 the amount transferred to the Build Illinois Fund from the
3977	3977	14 State and Local Sales Tax Reform Fund shall have been less than
3978	3978	15 1/12 of the Annual Specified Amount, an amount equal to the
3979	3979	16 difference shall be immediately paid into the Build Illinois
3980	3980	17 Fund from other moneys received by the Department pursuant to
3981	3981	18 the Tax Acts; and, further provided, that in no event shall the
3982	3982	19 payments required under the preceding proviso result in
3983	3983	20 aggregate payments into the Build Illinois Fund pursuant to
3984	3984	21 this clause (b) for any fiscal year in excess of the greater of
3985	3985	22 (i) the Tax Act Amount or (ii) the Annual Specified Amount for
3986	3986	23 such fiscal year. The amounts payable into the Build Illinois
3987	3987	24 Fund under clause (b) of the first sentence in this paragraph
3988	3988	25 shall be payable only until such time as the aggregate amount
3989	3989	26 on deposit under each trust indenture securing Bonds issued
3990	3990
3991	3991
3992	3992
3993	3993
3994	3994
3995	3995	HB1905 - 108 - LRB104 07490 HLH 17533 b
3996	3996
3997	3997	1 1989 $88,510,000
3998	3998	2 1990 $115,330,000
3999	3999	3 1991 $145,470,000
4000	4000	4 1992 $182,730,000
4001	4001	5 1993 $206,520,000;
4002	4002
4003	4003
4004	4004	HB1905- 109 -LRB104 07490 HLH 17533 b HB1905 - 109 - LRB104 07490 HLH 17533 b
4005	4005	HB1905 - 109 - LRB104 07490 HLH 17533 b
4006	4006	1 and outstanding pursuant to the Build Illinois Bond Act is
4007	4007	2 sufficient, taking into account any future investment income,
4008	4008	3 to fully provide, in accordance with such indenture, for the
4009	4009	4 defeasance of or the payment of the principal of, premium, if
4010	4010	5 any, and interest on the Bonds secured by such indenture and on
4011	4011	6 any Bonds expected to be issued thereafter and all fees and
4012	4012	7 costs payable with respect thereto, all as certified by the
4013	4013	8 Director of the Bureau of the Budget (now Governor's Office of
4014	4014	9 Management and Budget). If on the last business day of any
4015	4015	10 month in which Bonds are outstanding pursuant to the Build
4016	4016	11 Illinois Bond Act, the aggregate of moneys deposited in the
4017	4017	12 Build Illinois Bond Account in the Build Illinois Fund in such
4018	4018	13 month shall be less than the amount required to be transferred
4019	4019	14 in such month from the Build Illinois Bond Account to the Build
4020	4020	15 Illinois Bond Retirement and Interest Fund pursuant to Section
4021	4021	16 13 of the Build Illinois Bond Act, an amount equal to such
4022	4022	17 deficiency shall be immediately paid from other moneys
4023	4023	18 received by the Department pursuant to the Tax Acts to the
4024	4024	19 Build Illinois Fund; provided, however, that any amounts paid
4025	4025	20 to the Build Illinois Fund in any fiscal year pursuant to this
4026	4026	21 sentence shall be deemed to constitute payments pursuant to
4027	4027	22 clause (b) of the first sentence of this paragraph and shall
4028	4028	23 reduce the amount otherwise payable for such fiscal year
4029	4029	24 pursuant to that clause (b). The moneys received by the
4030	4030	25 Department pursuant to this Act and required to be deposited
4031	4031	26 into the Build Illinois Fund are subject to the pledge, claim
4032	4032
4033	4033
4034	4034
4035	4035
4036	4036
4037	4037	HB1905 - 109 - LRB104 07490 HLH 17533 b
4038	4038
4039	4039
4040	4040	HB1905- 110 -LRB104 07490 HLH 17533 b HB1905 - 110 - LRB104 07490 HLH 17533 b
4041	4041	HB1905 - 110 - LRB104 07490 HLH 17533 b
4042	4042	1 and charge set forth in Section 12 of the Build Illinois Bond
4043	4043	2 Act.
4044	4044	3 Subject to payment of amounts into the Build Illinois Fund
4045	4045	4 as provided in the preceding paragraph or in any amendment
4046	4046	5 thereto hereafter enacted, the following specified monthly
4047	4047	6 installment of the amount requested in the certificate of the
4048	4048	7 Chairman of the Metropolitan Pier and Exposition Authority
4049	4049	8 provided under Section 8.25f of the State Finance Act, but not
4050	4050	9 in excess of sums designated as "Total Deposit", shall be
4051	4051	10 deposited in the aggregate from collections under Section 9 of
4052	4052	11 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
4053	4053	12 9 of the Service Occupation Tax Act, and Section 3 of the
4054	4054	13 Retailers' Occupation Tax Act into the McCormick Place
4055	4055	14 Expansion Project Fund in the specified fiscal years.
4056	4056	15Fiscal YearTotal Deposit161993 $0171994 53,000,000181995 58,000,000191996 61,000,000201997 64,000,000211998 68,000,000221999 71,000,000232000 75,000,000242001 80,000,000252002 93,000,000262003 99,000,000 15 Fiscal Year Total Deposit 16 1993 $0 17 1994 53,000,000 18 1995 58,000,000 19 1996 61,000,000 20 1997 64,000,000 21 1998 68,000,000 22 1999 71,000,000 23 2000 75,000,000 24 2001 80,000,000 25 2002 93,000,000 26 2003 99,000,000
4057	4057	15 Fiscal Year Total Deposit
4058	4058	16 1993 $0
4059	4059	17 1994 53,000,000
4060	4060	18 1995 58,000,000
4061	4061	19 1996 61,000,000
4062	4062	20 1997 64,000,000
4063	4063	21 1998 68,000,000
4064	4064	22 1999 71,000,000
4065	4065	23 2000 75,000,000
4066	4066	24 2001 80,000,000
4067	4067	25 2002 93,000,000
4068	4068	26 2003 99,000,000
4069	4069
4070	4070
4071	4071
4072	4072
4073	4073
4074	4074	HB1905 - 110 - LRB104 07490 HLH 17533 b
4075	4075
4076	4076
4077	4077	15 Fiscal Year Total Deposit
4078	4078	16 1993 $0
4079	4079	17 1994 53,000,000
4080	4080	18 1995 58,000,000
4081	4081	19 1996 61,000,000
4082	4082	20 1997 64,000,000
4083	4083	21 1998 68,000,000
4084	4084	22 1999 71,000,000
4085	4085	23 2000 75,000,000
4086	4086	24 2001 80,000,000
4087	4087	25 2002 93,000,000
4088	4088	26 2003 99,000,000
4089	4089
4090	4090
4091	4091	HB1905- 111 -LRB104 07490 HLH 17533 b HB1905 - 111 - LRB104 07490 HLH 17533 b
4092	4092	HB1905 - 111 - LRB104 07490 HLH 17533 b
4093	4093	12004103,000,00022005108,000,00032006113,000,00042007119,000,00052008126,000,00062009132,000,00072010139,000,00082011146,000,00092012153,000,000102013161,000,000112014170,000,000122015179,000,000132016189,000,000142017199,000,000152018210,000,000162019221,000,000172020233,000,000182021300,000,000192022300,000,000202023300,000,000212024 300,000,000222025 300,000,000232026 300,000,000242027 375,000,000252028 375,000,000262029 375,000,000 1 2004 103,000,000 2 2005 108,000,000 3 2006 113,000,000 4 2007 119,000,000 5 2008 126,000,000 6 2009 132,000,000 7 2010 139,000,000 8 2011 146,000,000 9 2012 153,000,000 10 2013 161,000,000 11 2014 170,000,000 12 2015 179,000,000 13 2016 189,000,000 14 2017 199,000,000 15 2018 210,000,000 16 2019 221,000,000 17 2020 233,000,000 18 2021 300,000,000 19 2022 300,000,000 20 2023 300,000,000 21 2024 300,000,000 22 2025 300,000,000 23 2026 300,000,000 24 2027 375,000,000 25 2028 375,000,000 26 2029 375,000,000
4094	4094	1 2004 103,000,000
4095	4095	2 2005 108,000,000
4096	4096	3 2006 113,000,000
4097	4097	4 2007 119,000,000
4098	4098	5 2008 126,000,000
4099	4099	6 2009 132,000,000
4100	4100	7 2010 139,000,000
4101	4101	8 2011 146,000,000
4102	4102	9 2012 153,000,000
4103	4103	10 2013 161,000,000
4104	4104	11 2014 170,000,000
4105	4105	12 2015 179,000,000
4106	4106	13 2016 189,000,000
4107	4107	14 2017 199,000,000
4108	4108	15 2018 210,000,000
4109	4109	16 2019 221,000,000
4110	4110	17 2020 233,000,000
4111	4111	18 2021 300,000,000
4112	4112	19 2022 300,000,000
4113	4113	20 2023 300,000,000
4114	4114	21 2024 300,000,000
4115	4115	22 2025 300,000,000
4116	4116	23 2026 300,000,000
4117	4117	24 2027 375,000,000
4118	4118	25 2028 375,000,000
4119	4119	26 2029 375,000,000
4120	4120
4121	4121
4122	4122
4123	4123
4124	4124
4125	4125	HB1905 - 111 - LRB104 07490 HLH 17533 b
4126	4126
4127	4127	1 2004 103,000,000
4128	4128	2 2005 108,000,000
4129	4129	3 2006 113,000,000
4130	4130	4 2007 119,000,000
4131	4131	5 2008 126,000,000
4132	4132	6 2009 132,000,000
4133	4133	7 2010 139,000,000
4134	4134	8 2011 146,000,000
4135	4135	9 2012 153,000,000
4136	4136	10 2013 161,000,000
4137	4137	11 2014 170,000,000
4138	4138	12 2015 179,000,000
4139	4139	13 2016 189,000,000
4140	4140	14 2017 199,000,000
4141	4141	15 2018 210,000,000
4142	4142	16 2019 221,000,000
4143	4143	17 2020 233,000,000
4144	4144	18 2021 300,000,000
4145	4145	19 2022 300,000,000
4146	4146	20 2023 300,000,000
4147	4147	21 2024 300,000,000
4148	4148	22 2025 300,000,000
4149	4149	23 2026 300,000,000
4150	4150	24 2027 375,000,000
4151	4151	25 2028 375,000,000
4152	4152	26 2029 375,000,000
4153	4153
4154	4154
4155	4155	HB1905- 112 -LRB104 07490 HLH 17533 b HB1905 - 112 - LRB104 07490 HLH 17533 b
4156	4156	HB1905 - 112 - LRB104 07490 HLH 17533 b
4157	4157	12030 375,000,00022031 375,000,00032032 375,000,00042033375,000,00052034375,000,00062035375,000,00072036450,000,0008and 9each fiscal year 10thereafter that bonds 11are outstanding under 12Section 13.2 of the 13Metropolitan Pier and 14Exposition Authority Act, 15but not after fiscal year 2060. 1 2030 375,000,000 2 2031 375,000,000 3 2032 375,000,000 4 2033 375,000,000 5 2034 375,000,000 6 2035 375,000,000 7 2036 450,000,000 8 and 9 each fiscal year 10 thereafter that bonds 11 are outstanding under 12 Section 13.2 of the 13 Metropolitan Pier and 14 Exposition Authority Act, 15 but not after fiscal year 2060.
4158	4158	1 2030 375,000,000
4159	4159	2 2031 375,000,000
4160	4160	3 2032 375,000,000
4161	4161	4 2033 375,000,000
4162	4162	5 2034 375,000,000
4163	4163	6 2035 375,000,000
4164	4164	7 2036 450,000,000
4165	4165	8 and
4166	4166	9 each fiscal year
4167	4167	10 thereafter that bonds
4168	4168	11 are outstanding under
4169	4169	12 Section 13.2 of the
4170	4170	13 Metropolitan Pier and
4171	4171	14 Exposition Authority Act,
4172	4172	15 but not after fiscal year 2060.
4173	4173	16 Beginning July 20, 1993 and in each month of each fiscal
4174	4174	17 year thereafter, one-eighth of the amount requested in the
4175	4175	18 certificate of the Chairman of the Metropolitan Pier and
4176	4176	19 Exposition Authority for that fiscal year, less the amount
4177	4177	20 deposited into the McCormick Place Expansion Project Fund by
4178	4178	21 the State Treasurer in the respective month under subsection
4179	4179	22 (g) of Section 13 of the Metropolitan Pier and Exposition
4180	4180	23 Authority Act, plus cumulative deficiencies in the deposits
4181	4181	24 required under this Section for previous months and years,
4182	4182	25 shall be deposited into the McCormick Place Expansion Project
4183	4183	26 Fund, until the full amount requested for the fiscal year, but
4184	4184
4185	4185
4186	4186
4187	4187
4188	4188
4189	4189	HB1905 - 112 - LRB104 07490 HLH 17533 b
4190	4190
4191	4191	1 2030 375,000,000
4192	4192	2 2031 375,000,000
4193	4193	3 2032 375,000,000
4194	4194	4 2033 375,000,000
4195	4195	5 2034 375,000,000
4196	4196	6 2035 375,000,000
4197	4197	7 2036 450,000,000
4198	4198	8 and
4199	4199	9 each fiscal year
4200	4200	10 thereafter that bonds
4201	4201	11 are outstanding under
4202	4202	12 Section 13.2 of the
4203	4203	13 Metropolitan Pier and
4204	4204	14 Exposition Authority Act,
4205	4205	15 but not after fiscal year 2060.
4206	4206
4207	4207
4208	4208	HB1905- 113 -LRB104 07490 HLH 17533 b HB1905 - 113 - LRB104 07490 HLH 17533 b
4209	4209	HB1905 - 113 - LRB104 07490 HLH 17533 b
4210	4210	1 not in excess of the amount specified above as "Total
4211	4211	2 Deposit", has been deposited.
4212	4212	3 Subject to payment of amounts into the Capital Projects
4213	4213	4 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
4214	4214	5 and the McCormick Place Expansion Project Fund pursuant to the
4215	4215	6 preceding paragraphs or in any amendments thereto hereafter
4216	4216	7 enacted, for aviation fuel sold on or after December 1, 2019,
4217	4217	8 the Department shall each month deposit into the Aviation Fuel
4218	4218	9 Sales Tax Refund Fund an amount estimated by the Department to
4219	4219	10 be required for refunds of the 80% portion of the tax on
4220	4220	11 aviation fuel under this Act. The Department shall only
4221	4221	12 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
4222	4222	13 under this paragraph for so long as the revenue use
4223	4223	14 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
4224	4224	15 binding on the State.
4225	4225	16 Subject to payment of amounts into the Build Illinois Fund
4226	4226	17 and the McCormick Place Expansion Project Fund pursuant to the
4227	4227	18 preceding paragraphs or in any amendments thereto hereafter
4228	4228	19 enacted, beginning July 1, 1993 and ending on September 30,
4229	4229	20 2013, the Department shall each month pay into the Illinois
4230	4230	21 Tax Increment Fund 0.27% of 80% of the net revenue realized for
4231	4231	22 the preceding month from the 6.25% general rate on the selling
4232	4232	23 price of tangible personal property.
4233	4233	24 Subject to payment of amounts into the Build Illinois
4234	4234	25 Fund, the McCormick Place Expansion Project Fund, and the
4235	4235	26 Illinois Tax Increment Fund pursuant to the preceding
4236	4236
4237	4237
4238	4238
4239	4239
4240	4240
4241	4241	HB1905 - 113 - LRB104 07490 HLH 17533 b
4242	4242
4243	4243
4244	4244	HB1905- 114 -LRB104 07490 HLH 17533 b HB1905 - 114 - LRB104 07490 HLH 17533 b
4245	4245	HB1905 - 114 - LRB104 07490 HLH 17533 b
4246	4246	1 paragraphs or in any amendments to this Section hereafter
4247	4247	2 enacted, beginning on the first day of the first calendar
4248	4248	3 month to occur on or after August 26, 2014 (the effective date
4249	4249	4 of Public Act 98-1098), each month, from the collections made
4250	4250	5 under Section 9 of the Use Tax Act, Section 9 of the Service
4251	4251	6 Use Tax Act, Section 9 of the Service Occupation Tax Act, and
4252	4252	7 Section 3 of the Retailers' Occupation Tax Act, the Department
4253	4253	8 shall pay into the Tax Compliance and Administration Fund, to
4254	4254	9 be used, subject to appropriation, to fund additional auditors
4255	4255	10 and compliance personnel at the Department of Revenue, an
4256	4256	11 amount equal to 1/12 of 5% of 80% of the cash receipts
4257	4257	12 collected during the preceding fiscal year by the Audit Bureau
4258	4258	13 of the Department under the Use Tax Act, the Service Use Tax
4259	4259	14 Act, the Service Occupation Tax Act, the Retailers' Occupation
4260	4260	15 Tax Act, and associated local occupation and use taxes
4261	4261	16 administered by the Department.
4262	4262	17 Subject to payments of amounts into the Build Illinois
4263	4263	18 Fund, the McCormick Place Expansion Project Fund, the Illinois
4264	4264	19 Tax Increment Fund, the Energy Infrastructure Fund, and the
4265	4265	20 Tax Compliance and Administration Fund as provided in this
4266	4266	21 Section, beginning on July 1, 2018 the Department shall pay
4267	4267	22 each month into the Downstate Public Transportation Fund the
4268	4268	23 moneys required to be so paid under Section 2-3 of the
4269	4269	24 Downstate Public Transportation Act.
4270	4270	25 Subject to successful execution and delivery of a
4271	4271	26 public-private agreement between the public agency and private
4272	4272
4273	4273
4274	4274
4275	4275
4276	4276
4277	4277	HB1905 - 114 - LRB104 07490 HLH 17533 b
4278	4278
4279	4279
4280	4280	HB1905- 115 -LRB104 07490 HLH 17533 b HB1905 - 115 - LRB104 07490 HLH 17533 b
4281	4281	HB1905 - 115 - LRB104 07490 HLH 17533 b
4282	4282	1 entity and completion of the civic build, beginning on July 1,
4283	4283	2 2023, of the remainder of the moneys received by the
4284	4284	3 Department under the Use Tax Act, the Service Use Tax Act, the
4285	4285	4 Service Occupation Tax Act, and this Act, the Department shall
4286	4286	5 deposit the following specified deposits in the aggregate from
4287	4287	6 collections under the Use Tax Act, the Service Use Tax Act, the
4288	4288	7 Service Occupation Tax Act, and the Retailers' Occupation Tax
4289	4289	8 Act, as required under Section 8.25g of the State Finance Act
4290	4290	9 for distribution consistent with the Public-Private
4291	4291	10 Partnership for Civic and Transit Infrastructure Project Act.
4292	4292	11 The moneys received by the Department pursuant to this Act and
4293	4293	12 required to be deposited into the Civic and Transit
4294	4294	13 Infrastructure Fund are subject to the pledge, claim and
4295	4295	14 charge set forth in Section 25-55 of the Public-Private
4296	4296	15 Partnership for Civic and Transit Infrastructure Project Act.
4297	4297	16 As used in this paragraph, "civic build", "private entity",
4298	4298	17 "public-private agreement", and "public agency" have the
4299	4299	18 meanings provided in Section 25-10 of the Public-Private
4300	4300	19 Partnership for Civic and Transit Infrastructure Project Act.
4301	4301	20 Fiscal Year.............................Total Deposit
4302	4302	21 2024.....................................$200,000,000
4303	4303	22 2025....................................$206,000,000
4304	4304	23 2026....................................$212,200,000
4305	4305	24 2027....................................$218,500,000
4306	4306	25 2028....................................$225,100,000
4307	4307	26 2029....................................$288,700,000
4308	4308
4309	4309
4310	4310
4311	4311
4312	4312
4313	4313	HB1905 - 115 - LRB104 07490 HLH 17533 b
4314	4314
4315	4315
4316	4316	HB1905- 116 -LRB104 07490 HLH 17533 b HB1905 - 116 - LRB104 07490 HLH 17533 b
4317	4317	HB1905 - 116 - LRB104 07490 HLH 17533 b
4318	4318	1 2030....................................$298,900,000
4319	4319	2 2031....................................$309,300,000
4320	4320	3 2032....................................$320,100,000
4321	4321	4 2033....................................$331,200,000
4322	4322	5 2034....................................$341,200,000
4323	4323	6 2035....................................$351,400,000
4324	4324	7 2036....................................$361,900,000
4325	4325	8 2037....................................$372,800,000
4326	4326	9 2038....................................$384,000,000
4327	4327	10 2039....................................$395,500,000
4328	4328	11 2040....................................$407,400,000
4329	4329	12 2041....................................$419,600,000
4330	4330	13 2042....................................$432,200,000
4331	4331	14 2043....................................$445,100,000
4332	4332	15 Beginning July 1, 2021 and until July 1, 2022, subject to
4333	4333	16 the payment of amounts into the County and Mass Transit
4334	4334	17 District Fund, the Local Government Tax Fund, the Build
4335	4335	18 Illinois Fund, the McCormick Place Expansion Project Fund, the
4336	4336	19 Illinois Tax Increment Fund, and the Tax Compliance and
4337	4337	20 Administration Fund as provided in this Section, the
4338	4338	21 Department shall pay each month into the Road Fund the amount
4339	4339	22 estimated to represent 16% of the net revenue realized from
4340	4340	23 the taxes imposed on motor fuel and gasohol. Beginning July 1,
4341	4341	24 2022 and until July 1, 2023, subject to the payment of amounts
4342	4342	25 into the County and Mass Transit District Fund, the Local
4343	4343	26 Government Tax Fund, the Build Illinois Fund, the McCormick
4344	4344
4345	4345
4346	4346
4347	4347
4348	4348
4349	4349	HB1905 - 116 - LRB104 07490 HLH 17533 b
4350	4350
4351	4351
4352	4352	HB1905- 117 -LRB104 07490 HLH 17533 b HB1905 - 117 - LRB104 07490 HLH 17533 b
4353	4353	HB1905 - 117 - LRB104 07490 HLH 17533 b
4354	4354	1 Place Expansion Project Fund, the Illinois Tax Increment Fund,
4355	4355	2 and the Tax Compliance and Administration Fund as provided in
4356	4356	3 this Section, the Department shall pay each month into the
4357	4357	4 Road Fund the amount estimated to represent 32% of the net
4358	4358	5 revenue realized from the taxes imposed on motor fuel and
4359	4359	6 gasohol. Beginning July 1, 2023 and until July 1, 2024,
4360	4360	7 subject to the payment of amounts into the County and Mass
4361	4361	8 Transit District Fund, the Local Government Tax Fund, the
4362	4362	9 Build Illinois Fund, the McCormick Place Expansion Project
4363	4363	10 Fund, the Illinois Tax Increment Fund, and the Tax Compliance
4364	4364	11 and Administration Fund as provided in this Section, the
4365	4365	12 Department shall pay each month into the Road Fund the amount
4366	4366	13 estimated to represent 48% of the net revenue realized from
4367	4367	14 the taxes imposed on motor fuel and gasohol. Beginning July 1,
4368	4368	15 2024 and until July 1, 2025, subject to the payment of amounts
4369	4369	16 into the County and Mass Transit District Fund, the Local
4370	4370	17 Government Tax Fund, the Build Illinois Fund, the McCormick
4371	4371	18 Place Expansion Project Fund, the Illinois Tax Increment Fund,
4372	4372	19 and the Tax Compliance and Administration Fund as provided in
4373	4373	20 this Section, the Department shall pay each month into the
4374	4374	21 Road Fund the amount estimated to represent 64% of the net
4375	4375	22 revenue realized from the taxes imposed on motor fuel and
4376	4376	23 gasohol. Beginning on July 1, 2025, subject to the payment of
4377	4377	24 amounts into the County and Mass Transit District Fund, the
4378	4378	25 Local Government Tax Fund, the Build Illinois Fund, the
4379	4379	26 McCormick Place Expansion Project Fund, the Illinois Tax
4380	4380
4381	4381
4382	4382
4383	4383
4384	4384
4385	4385	HB1905 - 117 - LRB104 07490 HLH 17533 b
4386	4386
4387	4387
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4389	4389	HB1905 - 118 - LRB104 07490 HLH 17533 b
4390	4390	1 Increment Fund, and the Tax Compliance and Administration Fund
4391	4391	2 as provided in this Section, the Department shall pay each
4392	4392	3 month into the Road Fund the amount estimated to represent 80%
4393	4393	4 of the net revenue realized from the taxes imposed on motor
4394	4394	5 fuel and gasohol. As used in this paragraph "motor fuel" has
4395	4395	6 the meaning given to that term in Section 1.1 of the Motor Fuel
4396	4396	7 Tax Law, and "gasohol" has the meaning given to that term in
4397	4397	8 Section 3-40 of the Use Tax Act.
4398	4398	9 Of the remainder of the moneys received by the Department
4399	4399	10 pursuant to this Act, 75% thereof shall be paid into the State
4400	4400	11 treasury and 25% shall be reserved in a special account and
4401	4401	12 used only for the transfer to the Common School Fund as part of
4402	4402	13 the monthly transfer from the General Revenue Fund in
4403	4403	14 accordance with Section 8a of the State Finance Act.
4404	4404	15 The Department may, upon separate written notice to a
4405	4405	16 taxpayer, require the taxpayer to prepare and file with the
4406	4406	17 Department on a form prescribed by the Department within not
4407	4407	18 less than 60 days after receipt of the notice an annual
4408	4408	19 information return for the tax year specified in the notice.
4409	4409	20 Such annual return to the Department shall include a statement
4410	4410	21 of gross receipts as shown by the retailer's last federal
4411	4411	22 income tax return. If the total receipts of the business as
4412	4412	23 reported in the federal income tax return do not agree with the
4413	4413	24 gross receipts reported to the Department of Revenue for the
4414	4414	25 same period, the retailer shall attach to his annual return a
4415	4415	26 schedule showing a reconciliation of the 2 amounts and the
4416	4416
4417	4417
4418	4418
4419	4419
4420	4420
4421	4421	HB1905 - 118 - LRB104 07490 HLH 17533 b
4422	4422
4423	4423
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4426	4426	1 reasons for the difference. The retailer's annual return to
4427	4427	2 the Department shall also disclose the cost of goods sold by
4428	4428	3 the retailer during the year covered by such return, opening
4429	4429	4 and closing inventories of such goods for such year, costs of
4430	4430	5 goods used from stock or taken from stock and given away by the
4431	4431	6 retailer during such year, payroll information of the
4432	4432	7 retailer's business during such year and any additional
4433	4433	8 reasonable information which the Department deems would be
4434	4434	9 helpful in determining the accuracy of the monthly, quarterly,
4435	4435	10 or annual returns filed by such retailer as provided for in
4436	4436	11 this Section.
4437	4437	12 If the annual information return required by this Section
4438	4438	13 is not filed when and as required, the taxpayer shall be liable
4439	4439	14 as follows:
4440	4440	15 (i) Until January 1, 1994, the taxpayer shall be
4441	4441	16 liable for a penalty equal to 1/6 of 1% of the tax due from
4442	4442	17 such taxpayer under this Act during the period to be
4443	4443	18 covered by the annual return for each month or fraction of
4444	4444	19 a month until such return is filed as required, the
4445	4445	20 penalty to be assessed and collected in the same manner as
4446	4446	21 any other penalty provided for in this Act.
4447	4447	22 (ii) On and after January 1, 1994, the taxpayer shall
4448	4448	23 be liable for a penalty as described in Section 3-4 of the
4449	4449	24 Uniform Penalty and Interest Act.
4450	4450	25 The chief executive officer, proprietor, owner, or highest
4451	4451	26 ranking manager shall sign the annual return to certify the
4452	4452
4453	4453
4454	4454
4455	4455
4456	4456
4457	4457	HB1905 - 119 - LRB104 07490 HLH 17533 b
4458	4458
4459	4459
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4461	4461	HB1905 - 120 - LRB104 07490 HLH 17533 b
4462	4462	1 accuracy of the information contained therein. Any person who
4463	4463	2 willfully signs the annual return containing false or
4464	4464	3 inaccurate information shall be guilty of perjury and punished
4465	4465	4 accordingly. The annual return form prescribed by the
4466	4466	5 Department shall include a warning that the person signing the
4467	4467	6 return may be liable for perjury.
4468	4468	7 The provisions of this Section concerning the filing of an
4469	4469	8 annual information return do not apply to a retailer who is not
4470	4470	9 required to file an income tax return with the United States
4471	4471	10 Government.
4472	4472	11 As soon as possible after the first day of each month, upon
4473	4473	12 certification of the Department of Revenue, the Comptroller
4474	4474	13 shall order transferred and the Treasurer shall transfer from
4475	4475	14 the General Revenue Fund to the Motor Fuel Tax Fund an amount
4476	4476	15 equal to 1.7% of 80% of the net revenue realized under this Act
4477	4477	16 for the second preceding month. Beginning April 1, 2000, this
4478	4478	17 transfer is no longer required and shall not be made.
4479	4479	18 Net revenue realized for a month shall be the revenue
4480	4480	19 collected by the State pursuant to this Act, less the amount
4481	4481	20 paid out during that month as refunds to taxpayers for
4482	4482	21 overpayment of liability.
4483	4483	22 For greater simplicity of administration, manufacturers,
4484	4484	23 importers and wholesalers whose products are sold at retail in
4485	4485	24 Illinois by numerous retailers, and who wish to do so, may
4486	4486	25 assume the responsibility for accounting and paying to the
4487	4487	26 Department all tax accruing under this Act with respect to
4488	4488
4489	4489
4490	4490
4491	4491
4492	4492
4493	4493	HB1905 - 120 - LRB104 07490 HLH 17533 b
4494	4494
4495	4495
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4497	4497	HB1905 - 121 - LRB104 07490 HLH 17533 b
4498	4498	1 such sales, if the retailers who are affected do not make
4499	4499	2 written objection to the Department to this arrangement.
4500	4500	3 Any person who promotes, organizes, or provides retail
4501	4501	4 selling space for concessionaires or other types of sellers at
4502	4502	5 the Illinois State Fair, DuQuoin State Fair, county fairs,
4503	4503	6 local fairs, art shows, flea markets, and similar exhibitions
4504	4504	7 or events, including any transient merchant as defined by
4505	4505	8 Section 2 of the Transient Merchant Act of 1987, is required to
4506	4506	9 file a report with the Department providing the name of the
4507	4507	10 merchant's business, the name of the person or persons engaged
4508	4508	11 in merchant's business, the permanent address and Illinois
4509	4509	12 Retailers Occupation Tax Registration Number of the merchant,
4510	4510	13 the dates and location of the event, and other reasonable
4511	4511	14 information that the Department may require. The report must
4512	4512	15 be filed not later than the 20th day of the month next
4513	4513	16 following the month during which the event with retail sales
4514	4514	17 was held. Any person who fails to file a report required by
4515	4515	18 this Section commits a business offense and is subject to a
4516	4516	19 fine not to exceed $250.
4517	4517	20 Any person engaged in the business of selling tangible
4518	4518	21 personal property at retail as a concessionaire or other type
4519	4519	22 of seller at the Illinois State Fair, county fairs, art shows,
4520	4520	23 flea markets, and similar exhibitions or events, or any
4521	4521	24 transient merchants, as defined by Section 2 of the Transient
4522	4522	25 Merchant Act of 1987, may be required to make a daily report of
4523	4523	26 the amount of such sales to the Department and to make a daily
4524	4524
4525	4525
4526	4526
4527	4527
4528	4528
4529	4529	HB1905 - 121 - LRB104 07490 HLH 17533 b
4530	4530
4531	4531
4532	4532	HB1905- 122 -LRB104 07490 HLH 17533 b HB1905 - 122 - LRB104 07490 HLH 17533 b
4533	4533	HB1905 - 122 - LRB104 07490 HLH 17533 b
4534	4534	1 payment of the full amount of tax due. The Department shall
4535	4535	2 impose this requirement when it finds that there is a
4536	4536	3 significant risk of loss of revenue to the State at such an
4537	4537	4 exhibition or event. Such a finding shall be based on evidence
4538	4538	5 that a substantial number of concessionaires or other sellers
4539	4539	6 who are not residents of Illinois will be engaging in the
4540	4540	7 business of selling tangible personal property at retail at
4541	4541	8 the exhibition or event, or other evidence of a significant
4542	4542	9 risk of loss of revenue to the State. The Department shall
4543	4543	10 notify concessionaires and other sellers affected by the
4544	4544	11 imposition of this requirement. In the absence of notification
4545	4545	12 by the Department, the concessionaires and other sellers shall
4546	4546	13 file their returns as otherwise required in this Section.
4547	4547	14 (Source: P.A. 102-634, eff. 8-27-21; 102-700, Article 60,
4548	4548	15 Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
4549	4549	16 65-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
4550	4550	17 1-1-23; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-363,
4551	4551	18 eff. 7-28-23; 103-592, Article 75, Section 75-20, eff. 1-1-25;
4552	4552	19 103-592, Article 110, Section 110-20, eff. 6-7-24; 103-605,
4553	4553	20 eff. 7-1-24; 103-1055, eff. 12-20-24.)
4554	4554
4555	4555
4556	4556
4557	4557
4558	4558
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