Illinois 2025-2026 Regular Session

Illinois House Bill HB2989 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 HB2989 Introduced , by Rep. Abdelnasser Rashid SYNOPSIS AS INTRODUCED: 30 ILCS 105/6z-18 from Ch. 127, par. 142z-1830 ILCS 105/6z-20 from Ch. 127, par. 142z-2035 ILCS 105/3-635 ILCS 105/3-1035 ILCS 105/935 ILCS 120/2-835 ILCS 120/2-1035 ILCS 120/3 Amends the Use Tax Act and the Retailers' Occupation Tax Act. Creates a sales tax holiday period for school supplies each year during the 10-day period that begins on the first Monday in August. Effective immediately. LRB104 10865 HLH 20947 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2989 Introduced , by Rep. Abdelnasser Rashid SYNOPSIS AS INTRODUCED: 30 ILCS 105/6z-18 from Ch. 127, par. 142z-1830 ILCS 105/6z-20 from Ch. 127, par. 142z-2035 ILCS 105/3-635 ILCS 105/3-1035 ILCS 105/935 ILCS 120/2-835 ILCS 120/2-1035 ILCS 120/3 30 ILCS 105/6z-18 from Ch. 127, par. 142z-18 30 ILCS 105/6z-20 from Ch. 127, par. 142z-20 35 ILCS 105/3-6 35 ILCS 105/3-10 35 ILCS 105/9 35 ILCS 120/2-8 35 ILCS 120/2-10 35 ILCS 120/3 Amends the Use Tax Act and the Retailers' Occupation Tax Act. Creates a sales tax holiday period for school supplies each year during the 10-day period that begins on the first Monday in August. Effective immediately. LRB104 10865 HLH 20947 b LRB104 10865 HLH 20947 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 HB2989 Introduced , by Rep. Abdelnasser Rashid SYNOPSIS AS INTRODUCED:
3	3	30 ILCS 105/6z-18 from Ch. 127, par. 142z-1830 ILCS 105/6z-20 from Ch. 127, par. 142z-2035 ILCS 105/3-635 ILCS 105/3-1035 ILCS 105/935 ILCS 120/2-835 ILCS 120/2-1035 ILCS 120/3 30 ILCS 105/6z-18 from Ch. 127, par. 142z-18 30 ILCS 105/6z-20 from Ch. 127, par. 142z-20 35 ILCS 105/3-6 35 ILCS 105/3-10 35 ILCS 105/9 35 ILCS 120/2-8 35 ILCS 120/2-10 35 ILCS 120/3
4	4	30 ILCS 105/6z-18 from Ch. 127, par. 142z-18
5	5	30 ILCS 105/6z-20 from Ch. 127, par. 142z-20
6	6	35 ILCS 105/3-6
7	7	35 ILCS 105/3-10
8	8	35 ILCS 105/9
9	9	35 ILCS 120/2-8
10	10	35 ILCS 120/2-10
11	11	35 ILCS 120/3
12	12	Amends the Use Tax Act and the Retailers' Occupation Tax Act. Creates a sales tax holiday period for school supplies each year during the 10-day period that begins on the first Monday in August. Effective immediately.
13	13	LRB104 10865 HLH 20947 b LRB104 10865 HLH 20947 b
14	14	LRB104 10865 HLH 20947 b
15	15	A BILL FOR
16	16	HB2989LRB104 10865 HLH 20947 b HB2989 LRB104 10865 HLH 20947 b
17	17	HB2989 LRB104 10865 HLH 20947 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 HB2989 Introduced , by Rep. Abdelnasser Rashid SYNOPSIS AS INTRODUCED:
45	45	30 ILCS 105/6z-18 from Ch. 127, par. 142z-1830 ILCS 105/6z-20 from Ch. 127, par. 142z-2035 ILCS 105/3-635 ILCS 105/3-1035 ILCS 105/935 ILCS 120/2-835 ILCS 120/2-1035 ILCS 120/3 30 ILCS 105/6z-18 from Ch. 127, par. 142z-18 30 ILCS 105/6z-20 from Ch. 127, par. 142z-20 35 ILCS 105/3-6 35 ILCS 105/3-10 35 ILCS 105/9 35 ILCS 120/2-8 35 ILCS 120/2-10 35 ILCS 120/3
46	46	30 ILCS 105/6z-18 from Ch. 127, par. 142z-18
47	47	30 ILCS 105/6z-20 from Ch. 127, par. 142z-20
48	48	35 ILCS 105/3-6
49	49	35 ILCS 105/3-10
50	50	35 ILCS 105/9
51	51	35 ILCS 120/2-8
52	52	35 ILCS 120/2-10
53	53	35 ILCS 120/3
54	54	Amends the Use Tax Act and the Retailers' Occupation Tax Act. Creates a sales tax holiday period for school supplies each year during the 10-day period that begins on the first Monday in August. Effective immediately.
55	55	LRB104 10865 HLH 20947 b LRB104 10865 HLH 20947 b
56	56	LRB104 10865 HLH 20947 b
57	57	A BILL FOR
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63	63	30 ILCS 105/6z-18 from Ch. 127, par. 142z-18
64	64	30 ILCS 105/6z-20 from Ch. 127, par. 142z-20
65	65	35 ILCS 105/3-6
66	66	35 ILCS 105/3-10
67	67	35 ILCS 105/9
68	68	35 ILCS 120/2-8
69	69	35 ILCS 120/2-10
70	70	35 ILCS 120/3
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89	89	1 registered by any agency of this State's government shall be
90	90	2 distributed to municipalities as provided in this paragraph.
91	91	3 Each municipality shall receive the amount attributable to
92	92	4 sales for which Illinois addresses for titling or registration
93	93	5 purposes are given as being in such municipality. The
94	94	6 remainder of the money paid into the Local Government Tax Fund
95	95	7 from such sales shall be distributed to counties. Each county
96	96	8 shall receive the amount attributable to sales for which
97	97	9 Illinois addresses for titling or registration purposes are
98	98	10 given as being located in the unincorporated area of such
99	99	11 county.
100	100	12 A portion of the money paid into the Local Government Tax
101	101	13 Fund from the 6.25% general rate (and, beginning July 1, 2000
102	102	14 and through December 31, 2000, the 1.25% rate on motor fuel and
103	103	15 gasohol, and during the sales tax holiday period, as defined
104	104	16 in Section 3-6 of the Use Tax Act and Section 2-8 of the
105	105	17 Retailers' Occupation Tax Act, beginning on August 6, 2010
106	106	18 through August 15, 2010, and beginning again on August 5, 2022
107	107	19 through August 14, 2022, the 1.25% rate on sales tax holiday
108	108	20 items) on sales subject to taxation under the Retailers'
109	109	21 Occupation Tax Act and the Service Occupation Tax Act, which
110	110	22 occurred in municipalities, shall be distributed to each
111	111	23 municipality, based upon the sales which occurred in that
112	112	24 municipality. The remainder shall be distributed to each
113	113	25 county, based upon the sales which occurred in the
114	114	26 unincorporated area of such county.
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125	125	1 For the purpose of determining allocation to the local
126	126	2 government unit, a retail sale by a producer of coal or other
127	127	3 mineral mined in Illinois is a sale at retail at the place
128	128	4 where the coal or other mineral mined in Illinois is extracted
129	129	5 from the earth. This paragraph does not apply to coal or other
130	130	6 mineral when it is delivered or shipped by the seller to the
131	131	7 purchaser at a point outside Illinois so that the sale is
132	132	8 exempt under the United States Constitution as a sale in
133	133	9 interstate or foreign commerce.
134	134	10 Whenever the Department determines that a refund of money
135	135	11 paid into the Local Government Tax Fund should be made to a
136	136	12 claimant instead of issuing a credit memorandum, the
137	137	13 Department shall notify the State Comptroller, who shall cause
138	138	14 the order to be drawn for the amount specified, and to the
139	139	15 person named, in such notification from the Department. Such
140	140	16 refund shall be paid by the State Treasurer out of the Local
141	141	17 Government Tax Fund.
142	142	18 As soon as possible after the first day of each month,
143	143	19 beginning January 1, 2011, upon certification of the
144	144	20 Department of Revenue, the Comptroller shall order
145	145	21 transferred, and the Treasurer shall transfer, to the STAR
146	146	22 Bonds Revenue Fund the local sales tax increment, as defined
147	147	23 in the Innovation Development and Economy Act, collected
148	148	24 during the second preceding calendar month for sales within a
149	149	25 STAR bond district and deposited into the Local Government Tax
150	150	26 Fund, less 3% of that amount, which shall be transferred into
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161	161	1 the Tax Compliance and Administration Fund and shall be used
162	162	2 by the Department, subject to appropriation, to cover the
163	163	3 costs of the Department in administering the Innovation
164	164	4 Development and Economy Act.
165	165	5 After the monthly transfer to the STAR Bonds Revenue Fund,
166	166	6 on or before the 25th day of each calendar month, the
167	167	7 Department shall prepare and certify to the Comptroller the
168	168	8 disbursement of stated sums of money to named municipalities
169	169	9 and counties, the municipalities and counties to be those
170	170	10 entitled to distribution of taxes or penalties paid to the
171	171	11 Department during the second preceding calendar month. The
172	172	12 amount to be paid to each municipality or county shall be the
173	173	13 amount (not including credit memoranda) collected during the
174	174	14 second preceding calendar month by the Department and paid
175	175	15 into the Local Government Tax Fund, plus an amount the
176	176	16 Department determines is necessary to offset any amounts which
177	177	17 were erroneously paid to a different taxing body, and not
178	178	18 including an amount equal to the amount of refunds made during
179	179	19 the second preceding calendar month by the Department, and not
180	180	20 including any amount which the Department determines is
181	181	21 necessary to offset any amounts which are payable to a
182	182	22 different taxing body but were erroneously paid to the
183	183	23 municipality or county, and not including any amounts that are
184	184	24 transferred to the STAR Bonds Revenue Fund. Within 10 days
185	185	25 after receipt, by the Comptroller, of the disbursement
186	186	26 certification to the municipalities and counties, provided for
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197	197	1 in this Section to be given to the Comptroller by the
198	198	2 Department, the Comptroller shall cause the orders to be drawn
199	199	3 for the respective amounts in accordance with the directions
200	200	4 contained in such certification.
201	201	5 When certifying the amount of monthly disbursement to a
202	202	6 municipality or county under this Section, the Department
203	203	7 shall increase or decrease that amount by an amount necessary
204	204	8 to offset any misallocation of previous disbursements. The
205	205	9 offset amount shall be the amount erroneously disbursed within
206	206	10 the 6 months preceding the time a misallocation is discovered.
207	207	11 The provisions directing the distributions from the
208	208	12 special fund in the State treasury provided for in this
209	209	13 Section shall constitute an irrevocable and continuing
210	210	14 appropriation of all amounts as provided herein. The State
211	211	15 Treasurer and State Comptroller are hereby authorized to make
212	212	16 distributions as provided in this Section.
213	213	17 In construing any development, redevelopment, annexation,
214	214	18 preannexation, or other lawful agreement in effect prior to
215	215	19 September 1, 1990, which describes or refers to receipts from
216	216	20 a county or municipal retailers' occupation tax, use tax or
217	217	21 service occupation tax which now cannot be imposed, such
218	218	22 description or reference shall be deemed to include the
219	219	23 replacement revenue for such abolished taxes, distributed from
220	220	24 the Local Government Tax Fund.
221	221	25 As soon as possible after March 8, 2013 (the effective
222	222	26 date of Public Act 98-3), the State Comptroller shall order
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233	233	1 and the State Treasurer shall transfer $6,600,000 from the
234	234	2 Local Government Tax Fund to the Illinois State Medical
235	235	3 Disciplinary Fund.
236	236	4 (Source: P.A. 102-700, Article 60, Section 60-10, eff.
237	237	5 4-19-22; 102-700, Article 65, Section 65-15, eff. 4-19-22;
238	238	6 103-154, eff. 6-30-23.)
239	239	7 (30 ILCS 105/6z-20) (from Ch. 127, par. 142z-20)
240	240	8 Sec. 6z-20. County and Mass Transit District Fund. Of the
241	241	9 money received from the 6.25% general rate (and, beginning
242	242	10 July 1, 2000 and through December 31, 2000, the 1.25% rate on
243	243	11 motor fuel and gasohol, and during the sales tax holiday
244	244	12 period, as defined in Section 3-6 of the Use Tax Act and
245	245	13 Section 2-8 of the Retailers' Occupation Tax Act beginning on
246	246	14 August 6, 2010 through August 15, 2010, and beginning again on
247	247	15 August 5, 2022 through August 14, 2022, the 1.25% rate on sales
248	248	16 tax holiday items) on sales subject to taxation under the
249	249	17 Retailers' Occupation Tax Act and Service Occupation Tax Act
250	250	18 and paid into the County and Mass Transit District Fund,
251	251	19 distribution to the Regional Transportation Authority tax
252	252	20 fund, created pursuant to Section 4.03 of the Regional
253	253	21 Transportation Authority Act, for deposit therein shall be
254	254	22 made based upon the retail sales occurring in a county having
255	255	23 more than 3,000,000 inhabitants. The remainder shall be
256	256	24 distributed to each county having 3,000,000 or fewer
257	257	25 inhabitants based upon the retail sales occurring in each such
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268	268	1 county.
269	269	2 For the purpose of determining allocation to the local
270	270	3 government unit, a retail sale by a producer of coal or other
271	271	4 mineral mined in Illinois is a sale at retail at the place
272	272	5 where the coal or other mineral mined in Illinois is extracted
273	273	6 from the earth. This paragraph does not apply to coal or other
274	274	7 mineral when it is delivered or shipped by the seller to the
275	275	8 purchaser at a point outside Illinois so that the sale is
276	276	9 exempt under the United States Constitution as a sale in
277	277	10 interstate or foreign commerce.
278	278	11 Of the money received from the 6.25% general use tax rate
279	279	12 on tangible personal property which is purchased outside
280	280	13 Illinois at retail from a retailer and which is titled or
281	281	14 registered by any agency of this State's government and paid
282	282	15 into the County and Mass Transit District Fund, the amount for
283	283	16 which Illinois addresses for titling or registration purposes
284	284	17 are given as being in each county having more than 3,000,000
285	285	18 inhabitants shall be distributed into the Regional
286	286	19 Transportation Authority tax fund, created pursuant to Section
287	287	20 4.03 of the Regional Transportation Authority Act. The
288	288	21 remainder of the money paid from such sales shall be
289	289	22 distributed to each county based on sales for which Illinois
290	290	23 addresses for titling or registration purposes are given as
291	291	24 being located in the county. Any money paid into the Regional
292	292	25 Transportation Authority Occupation and Use Tax Replacement
293	293	26 Fund from the County and Mass Transit District Fund prior to
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304	304	1 January 14, 1991, which has not been paid to the Authority
305	305	2 prior to that date, shall be transferred to the Regional
306	306	3 Transportation Authority tax fund.
307	307	4 Whenever the Department determines that a refund of money
308	308	5 paid into the County and Mass Transit District Fund should be
309	309	6 made to a claimant instead of issuing a credit memorandum, the
310	310	7 Department shall notify the State Comptroller, who shall cause
311	311	8 the order to be drawn for the amount specified, and to the
312	312	9 person named, in such notification from the Department. Such
313	313	10 refund shall be paid by the State Treasurer out of the County
314	314	11 and Mass Transit District Fund.
315	315	12 As soon as possible after the first day of each month,
316	316	13 beginning January 1, 2011, upon certification of the
317	317	14 Department of Revenue, the Comptroller shall order
318	318	15 transferred, and the Treasurer shall transfer, to the STAR
319	319	16 Bonds Revenue Fund the local sales tax increment, as defined
320	320	17 in the Innovation Development and Economy Act, collected
321	321	18 during the second preceding calendar month for sales within a
322	322	19 STAR bond district and deposited into the County and Mass
323	323	20 Transit District Fund, less 3% of that amount, which shall be
324	324	21 transferred into the Tax Compliance and Administration Fund
325	325	22 and shall be used by the Department, subject to appropriation,
326	326	23 to cover the costs of the Department in administering the
327	327	24 Innovation Development and Economy Act.
328	328	25 After the monthly transfer to the STAR Bonds Revenue Fund,
329	329	26 on or before the 25th day of each calendar month, the
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340	340	1 Department shall prepare and certify to the Comptroller the
341	341	2 disbursement of stated sums of money to the Regional
342	342	3 Transportation Authority and to named counties, the counties
343	343	4 to be those entitled to distribution, as hereinabove provided,
344	344	5 of taxes or penalties paid to the Department during the second
345	345	6 preceding calendar month. The amount to be paid to the
346	346	7 Regional Transportation Authority and each county having
347	347	8 3,000,000 or fewer inhabitants shall be the amount (not
348	348	9 including credit memoranda) collected during the second
349	349	10 preceding calendar month by the Department and paid into the
350	350	11 County and Mass Transit District Fund, plus an amount the
351	351	12 Department determines is necessary to offset any amounts which
352	352	13 were erroneously paid to a different taxing body, and not
353	353	14 including an amount equal to the amount of refunds made during
354	354	15 the second preceding calendar month by the Department, and not
355	355	16 including any amount which the Department determines is
356	356	17 necessary to offset any amounts which were payable to a
357	357	18 different taxing body but were erroneously paid to the
358	358	19 Regional Transportation Authority or county, and not including
359	359	20 any amounts that are transferred to the STAR Bonds Revenue
360	360	21 Fund, less 1.5% of the amount to be paid to the Regional
361	361	22 Transportation Authority, which shall be transferred into the
362	362	23 Tax Compliance and Administration Fund. The Department, at the
363	363	24 time of each monthly disbursement to the Regional
364	364	25 Transportation Authority, shall prepare and certify to the
365	365	26 State Comptroller the amount to be transferred into the Tax
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376	376	1 Compliance and Administration Fund under this Section. Within
377	377	2 10 days after receipt, by the Comptroller, of the disbursement
378	378	3 certification to the Regional Transportation Authority,
379	379	4 counties, and the Tax Compliance and Administration Fund
380	380	5 provided for in this Section to be given to the Comptroller by
381	381	6 the Department, the Comptroller shall cause the orders to be
382	382	7 drawn for the respective amounts in accordance with the
383	383	8 directions contained in such certification.
384	384	9 When certifying the amount of a monthly disbursement to
385	385	10 the Regional Transportation Authority or to a county under
386	386	11 this Section, the Department shall increase or decrease that
387	387	12 amount by an amount necessary to offset any misallocation of
388	388	13 previous disbursements. The offset amount shall be the amount
389	389	14 erroneously disbursed within the 6 months preceding the time a
390	390	15 misallocation is discovered.
391	391	16 The provisions directing the distributions from the
392	392	17 special fund in the State Treasury provided for in this
393	393	18 Section and from the Regional Transportation Authority tax
394	394	19 fund created by Section 4.03 of the Regional Transportation
395	395	20 Authority Act shall constitute an irrevocable and continuing
396	396	21 appropriation of all amounts as provided herein. The State
397	397	22 Treasurer and State Comptroller are hereby authorized to make
398	398	23 distributions as provided in this Section.
399	399	24 In construing any development, redevelopment, annexation,
400	400	25 preannexation or other lawful agreement in effect prior to
401	401	26 September 1, 1990, which describes or refers to receipts from
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412	412	1 a county or municipal retailers' occupation tax, use tax or
413	413	2 service occupation tax which now cannot be imposed, such
414	414	3 description or reference shall be deemed to include the
415	415	4 replacement revenue for such abolished taxes, distributed from
416	416	5 the County and Mass Transit District Fund or Local Government
417	417	6 Distributive Fund, as the case may be.
418	418	7 (Source: P.A. 102-700, eff. 4-19-22.)
419	419	8 Section 10. The Use Tax Act is amended by changing
420	420	9 Sections 3-6, 3-10, and 9 as follows:
421	421	10 (35 ILCS 105/3-6)
422	422	11 Sec. 3-6. Sales tax holiday items.
423	423	12 (a) Any tangible personal property described in this
424	424	13 subsection is a sales tax holiday item and qualifies for the
425	425	14 1.25% reduced rate of tax during the sales tax holiday period
426	426	15 for the period set forth in Section 3-10 of this Act
427	427	16 (hereinafter referred to as the Sales Tax Holiday Period). The
428	428	17 reduced rate on these items shall be administered under the
429	429	18 provisions of subsection (b) of this Section. The following
430	430	19 items are subject to the reduced rate:
431	431	20 (1) Clothing items that each have a retail selling
432	432	21 price of less than $125.
433	433	22 "Clothing" means, unless otherwise specified in this
434	434	23 Section, all human wearing apparel suitable for general
435	435	24 use. "Clothing" does not include clothing accessories,
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446	446	1 protective equipment, or sport or recreational equipment.
447	447	2 "Clothing" includes, but is not limited to: household and
448	448	3 shop aprons; athletic supporters; bathing suits and caps;
449	449	4 belts and suspenders; boots; coats and jackets; ear muffs;
450	450	5 footlets; gloves and mittens for general use; hats and
451	451	6 caps; hosiery; insoles for shoes; lab coats; neckties;
452	452	7 overshoes; pantyhose; rainwear; rubber pants; sandals;
453	453	8 scarves; shoes and shoelaces; slippers; sneakers; socks
454	454	9 and stockings; steel-toed shoes; underwear; and school
455	455	10 uniforms.
456	456	11 "Clothing accessories" means, but is not limited to:
457	457	12 briefcases; cosmetics; hair notions, including, but not
458	458	13 limited to barrettes, hair bows, and hair nets; handbags;
459	459	14 handkerchiefs; jewelry; non-prescription sunglasses;
460	460	15 umbrellas; wallets; watches; and wigs and hair pieces.
461	461	16 "Protective equipment" means, but is not limited to:
462	462	17 breathing masks; clean room apparel and equipment; ear and
463	463	18 hearing protectors; face shields; hard hats; helmets;
464	464	19 paint or dust respirators; protective gloves; safety
465	465	20 glasses and goggles; safety belts; tool belts; and
466	466	21 welder's gloves and masks.
467	467	22 "Sport or recreational equipment" means, but is not
468	468	23 limited to: ballet and tap shoes; cleated or spiked
469	469	24 athletic shoes; gloves, including, but not limited to,
470	470	25 baseball, bowling, boxing, hockey, and golf gloves;
471	471	26 goggles; hand and elbow guards; life preservers and vests;
472	472
473	473
474	474
475	475
476	476
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478	478
479	479
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481	481	HB2989 - 13 - LRB104 10865 HLH 20947 b
482	482	1 mouth guards; roller and ice skates; shin guards; shoulder
483	483	2 pads; ski boots; waders; and wetsuits and fins.
484	484	3 (2) School supplies. "School supplies" means, unless
485	485	4 otherwise specified in this Section, items used by a
486	486	5 student in a course of study. The purchase of school
487	487	6 supplies for use by persons other than students for use in
488	488	7 a course of study are not eligible for the reduced rate of
489	489	8 tax. "School supplies" do not include school art supplies;
490	490	9 school instructional materials; cameras; film and memory
491	491	10 cards; videocameras, tapes, and videotapes; computers;
492	492	11 cell phones; Personal Digital Assistants (PDAs); handheld
493	493	12 electronic schedulers; and school computer supplies.
494	494	13 "School supplies" includes, but is not limited to:
495	495	14 binders; book bags; calculators; cellophane tape;
496	496	15 blackboard chalk; compasses; composition books; crayons;
497	497	16 erasers; expandable, pocket, plastic, and manila folders;
498	498	17 glue, paste, and paste sticks; highlighters; index cards;
499	499	18 index card boxes; legal pads; lunch boxes; markers;
500	500	19 notebooks; paper, including loose leaf ruled notebook
501	501	20 paper, copy paper, graph paper, tracing paper, manila
502	502	21 paper, colored paper, poster board, and construction
503	503	22 paper; pencils; pencil leads; pens; ink and ink refills
504	504	23 for pens; pencil boxes and other school supply boxes;
505	505	24 pencil sharpeners; protractors; rulers; scissors; and
506	506	25 writing tablets.
507	507	26 "School art supply" means an item commonly used by a
508	508
509	509
510	510
511	511
512	512
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514	514
515	515
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517	517	HB2989 - 14 - LRB104 10865 HLH 20947 b
518	518	1 student in a course of study for artwork and includes only
519	519	2 the following items: clay and glazes; acrylic, tempera,
520	520	3 and oil paint; paintbrushes for artwork; sketch and
521	521	4 drawing pads; and watercolors.
522	522	5 "School instructional material" means written material
523	523	6 commonly used by a student in a course of study as a
524	524	7 reference and to learn the subject being taught and
525	525	8 includes only the following items: reference books;
526	526	9 reference maps and globes; textbooks; and workbooks.
527	527	10 "School computer supply" means an item commonly used
528	528	11 by a student in a course of study in which a computer is
529	529	12 used and applies only to the following items: flashdrives
530	530	13 and other computer data storage devices; data storage
531	531	14 media, such as diskettes and compact disks; boxes and
532	532	15 cases for disk storage; external ports or drives; computer
533	533	16 cases; computer cables; computer printers; and printer
534	534	17 cartridges, toner, and ink.
535	535	18 (b) Administration. Notwithstanding any other provision of
536	536	19 this Act, the reduced rate of tax under Section 3-10 of this
537	537	20 Act for clothing and school supplies shall be administered by
538	538	21 the Department under the provisions of this subsection (b).
539	539	22 (1) Bundled sales. Items that qualify for the reduced
540	540	23 rate of tax that are bundled together with items that do
541	541	24 not qualify for the reduced rate of tax and that are sold
542	542	25 for one itemized price will be subject to the reduced rate
543	543	26 of tax only if the value of the items that qualify for the
544	544
545	545
546	546
547	547
548	548
549	549	HB2989 - 14 - LRB104 10865 HLH 20947 b
550	550
551	551
552	552	HB2989- 15 -LRB104 10865 HLH 20947 b HB2989 - 15 - LRB104 10865 HLH 20947 b
553	553	HB2989 - 15 - LRB104 10865 HLH 20947 b
554	554	1 reduced rate of tax exceeds the value of the items that do
555	555	2 not qualify for the reduced rate of tax.
556	556	3 (2) Coupons and discounts. An unreimbursed discount by
557	557	4 the seller reduces the sales price of the property so that
558	558	5 the discounted sales price determines whether the sales
559	559	6 price is within a sales tax holiday price threshold. A
560	560	7 coupon or other reduction in the sales price is treated as
561	561	8 a discount if the seller is not reimbursed for the coupon
562	562	9 or reduction amount by a third party.
563	563	10 (3) Splitting of items normally sold together.
564	564	11 Articles that are normally sold as a single unit must
565	565	12 continue to be sold in that manner. Such articles cannot
566	566	13 be priced separately and sold as individual items in order
567	567	14 to obtain the reduced rate of tax. For example, a pair of
568	568	15 shoes cannot have each shoe sold separately so that the
569	569	16 sales price of each shoe is within a sales tax holiday
570	570	17 price threshold.
571	571	18 (4) Rain checks. A rain check is a procedure that
572	572	19 allows a customer to purchase an item at a certain price at
573	573	20 a later time because the particular item was out of stock.
574	574	21 Eligible property that customers purchase during the sales
575	575	22 tax holiday period Sales Tax Holiday Period with the use
576	576	23 of a rain check will qualify for the reduced rate of tax
577	577	24 regardless of when the rain check was issued. Issuance of
578	578	25 a rain check during the sales tax holiday period Sales Tax
579	579	26 Holiday Period will not qualify eligible property for the
580	580
581	581
582	582
583	583
584	584
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586	586
587	587
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589	589	HB2989 - 16 - LRB104 10865 HLH 20947 b
590	590	1 reduced rate of tax if the property is actually purchased
591	591	2 after the sales tax holiday period Sales Tax Holiday
592	592	3 Period.
593	593	4 (5) Exchanges. The procedure for an exchange in
594	594	5 regards to a sales tax holiday is as follows:
595	595	6 (A) If a customer purchases an item of eligible
596	596	7 property during the sales tax holiday period Sales Tax
597	597	8 Holiday Period, but later exchanges the item for a
598	598	9 similar eligible item, even if a different size,
599	599	10 different color, or other feature, no additional tax
600	600	11 is due even if the exchange is made after the sales tax
601	601	12 holiday period Sales Tax Holiday Period.
602	602	13 (B) If a customer purchases an item of eligible
603	603	14 property during the sales tax holiday period Sales Tax
604	604	15 Holiday Period, but after the sales tax holiday period
605	605	16 Sales Tax Holiday Period has ended, the customer
606	606	17 returns the item and receives credit on the purchase
607	607	18 of a different item, the 6.25% general merchandise
608	608	19 sales tax rate is due on the sale of the newly
609	609	20 purchased item.
610	610	21 (C) If a customer purchases an item of eligible
611	611	22 property before the sales tax holiday period Sales Tax
612	612	23 Holiday Period, but during the sales tax holiday
613	613	24 period Sales Tax Holiday Period the customer returns
614	614	25 the item and receives credit on the purchase of a
615	615	26 different item of eligible property, the reduced rate
616	616
617	617
618	618
619	619
620	620
621	621	HB2989 - 16 - LRB104 10865 HLH 20947 b
622	622
623	623
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625	625	HB2989 - 17 - LRB104 10865 HLH 20947 b
626	626	1 of tax is due on the sale of the new item if the new
627	627	2 item is purchased during the sales tax holiday period
628	628	3 Sales Tax Holiday Period.
629	629	4 (6) (Blank).
630	630	5 (7) Order date and back orders. For the purpose of a
631	631	6 sales tax holiday, eligible property qualifies for the
632	632	7 reduced rate of tax if: (i) the item is both delivered to
633	633	8 and paid for by the customer during the sales tax holiday
634	634	9 period Sales Tax Holiday Period or (ii) the customer
635	635	10 orders and pays for the item and the seller accepts the
636	636	11 order during the sales tax holiday period Sales Tax
637	637	12 Holiday Period for immediate shipment, even if delivery is
638	638	13 made after the sales tax holiday period Sales Tax Holiday
639	639	14 Period. The seller accepts an order when the seller has
640	640	15 taken action to fill the order for immediate shipment.
641	641	16 Actions to fill an order include placement of an "in date"
642	642	17 stamp on an order or assignment of an "order number" to an
643	643	18 order within the sales tax holiday period Sales Tax
644	644	19 Holiday Period. An order is for immediate shipment when
645	645	20 the customer does not request delayed shipment. An order
646	646	21 is for immediate shipment notwithstanding that the
647	647	22 shipment may be delayed because of a backlog of orders or
648	648	23 because stock is currently unavailable to, or on back
649	649	24 order by, the seller.
650	650	25 (8) Returns. For a 60-day period immediately after the
651	651	26 sales tax holiday period Sales Tax Holiday Period, if a
652	652
653	653
654	654
655	655
656	656
657	657	HB2989 - 17 - LRB104 10865 HLH 20947 b
658	658
659	659
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661	661	HB2989 - 18 - LRB104 10865 HLH 20947 b
662	662	1 customer returns an item that would qualify for the
663	663	2 reduced rate of tax, credit for or refund of sales tax
664	664	3 shall be given only at the reduced rate unless the
665	665	4 customer provides a receipt or invoice that shows tax was
666	666	5 paid at the 6.25% general merchandise rate, or the seller
667	667	6 has sufficient documentation to show that tax was paid at
668	668	7 the 6.25% general merchandise rate on the specific item.
669	669	8 This 60-day period is set solely for the purpose of
670	670	9 designating a time period during which the customer must
671	671	10 provide documentation that shows that the appropriate
672	672	11 sales tax rate was paid on returned merchandise. The
673	673	12 60-day period is not intended to change a seller's policy
674	674	13 on the time period during which the seller will accept
675	675	14 returns.
676	676	15 (b-5) As used in this Section, "sales tax holiday period"
677	677	16 means:
678	678	17 (1) from August 6, 2010 through August 15, 2010;
679	679	18 (2) from August 5, 2022 through August 14, 2022; and
680	680	19 (3) in 2025 and each year thereafter, the 10-day
681	681	20 period that begins on the first Monday in August.
682	682	21 (c) The Department may implement the provisions of this
683	683	22 Section through the use of emergency rules, along with
684	684	23 permanent rules filed concurrently with such emergency rules,
685	685	24 in accordance with the provisions of Section 5-45 of the
686	686	25 Illinois Administrative Procedure Act. For purposes of the
687	687	26 Illinois Administrative Procedure Act, the adoption of rules
688	688
689	689
690	690
691	691
692	692
693	693	HB2989 - 18 - LRB104 10865 HLH 20947 b
694	694
695	695
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697	697	HB2989 - 19 - LRB104 10865 HLH 20947 b
698	698	1 to implement the provisions of this Section shall be deemed an
699	699	2 emergency and necessary for the public interest, safety, and
700	700	3 welfare.
701	701	4 (Source: P.A. 102-700, eff. 4-19-22.)
702	702	5 (35 ILCS 105/3-10)
703	703	6 Sec. 3-10. Rate of tax. Unless otherwise provided in this
704	704	7 Section, the tax imposed by this Act is at the rate of 6.25% of
705	705	8 either the selling price or the fair market value, if any, of
706	706	9 the tangible personal property, which, on and after January 1,
707	707	10 2025, includes leases of tangible personal property. In all
708	708	11 cases where property functionally used or consumed is the same
709	709	12 as the property that was purchased at retail, then the tax is
710	710	13 imposed on the selling price of the property. In all cases
711	711	14 where property functionally used or consumed is a by-product
712	712	15 or waste product that has been refined, manufactured, or
713	713	16 produced from property purchased at retail, then the tax is
714	714	17 imposed on the lower of the fair market value, if any, of the
715	715	18 specific property so used in this State or on the selling price
716	716	19 of the property purchased at retail. For purposes of this
717	717	20 Section "fair market value" means the price at which property
718	718	21 would change hands between a willing buyer and a willing
719	719	22 seller, neither being under any compulsion to buy or sell and
720	720	23 both having reasonable knowledge of the relevant facts. The
721	721	24 fair market value shall be established by Illinois sales by
722	722	25 the taxpayer of the same property as that functionally used or
723	723
724	724
725	725
726	726
727	727
728	728	HB2989 - 19 - LRB104 10865 HLH 20947 b
729	729
730	730
731	731	HB2989- 20 -LRB104 10865 HLH 20947 b HB2989 - 20 - LRB104 10865 HLH 20947 b
732	732	HB2989 - 20 - LRB104 10865 HLH 20947 b
733	733	1 consumed, or if there are no such sales by the taxpayer, then
734	734	2 comparable sales or purchases of property of like kind and
735	735	3 character in Illinois.
736	736	4 Beginning on July 1, 2000 and through December 31, 2000,
737	737	5 with respect to motor fuel, as defined in Section 1.1 of the
738	738	6 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
739	739	7 the Use Tax Act, the tax is imposed at the rate of 1.25%.
740	740	8 During the sales tax holiday period, as defined in Section
741	741	9 3-6, Beginning on August 6, 2010 through August 15, 2010, and
742	742	10 beginning again on August 5, 2022 through August 14, 2022,
743	743	11 with respect to sales tax holiday items described as defined
744	744	12 in Section 3-6 of this Act, the tax is imposed at the rate of
745	745	13 1.25%.
746	746	14 With respect to gasohol, the tax imposed by this Act
747	747	15 applies to (i) 70% of the proceeds of sales made on or after
748	748	16 January 1, 1990, and before July 1, 2003, (ii) 80% of the
749	749	17 proceeds of sales made on or after July 1, 2003 and on or
750	750	18 before July 1, 2017, (iii) 100% of the proceeds of sales made
751	751	19 after July 1, 2017 and prior to January 1, 2024, (iv) 90% of
752	752	20 the proceeds of sales made on or after January 1, 2024 and on
753	753	21 or before December 31, 2028, and (v) 100% of the proceeds of
754	754	22 sales made after December 31, 2028. If, at any time, however,
755	755	23 the tax under this Act on sales of gasohol is imposed at the
756	756	24 rate of 1.25%, then the tax imposed by this Act applies to 100%
757	757	25 of the proceeds of sales of gasohol made during that time.
758	758	26 With respect to mid-range ethanol blends, the tax imposed
759	759
760	760
761	761
762	762
763	763
764	764	HB2989 - 20 - LRB104 10865 HLH 20947 b
765	765
766	766
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768	768	HB2989 - 21 - LRB104 10865 HLH 20947 b
769	769	1 by this Act applies to (i) 80% of the proceeds of sales made on
770	770	2 or after January 1, 2024 and on or before December 31, 2028 and
771	771	3 (ii) 100% of the proceeds of sales made thereafter. If, at any
772	772	4 time, however, the tax under this Act on sales of mid-range
773	773	5 ethanol blends is imposed at the rate of 1.25%, then the tax
774	774	6 imposed by this Act applies to 100% of the proceeds of sales of
775	775	7 mid-range ethanol blends made during that time.
776	776	8 With respect to majority blended ethanol fuel, the tax
777	777	9 imposed by this Act does not apply to the proceeds of sales
778	778	10 made on or after July 1, 2003 and on or before December 31,
779	779	11 2028 but applies to 100% of the proceeds of sales made
780	780	12 thereafter.
781	781	13 With respect to biodiesel blends with no less than 1% and
782	782	14 no more than 10% biodiesel, the tax imposed by this Act applies
783	783	15 to (i) 80% of the proceeds of sales made on or after July 1,
784	784	16 2003 and on or before December 31, 2018 and (ii) 100% of the
785	785	17 proceeds of sales made after December 31, 2018 and before
786	786	18 January 1, 2024. On and after January 1, 2024 and on or before
787	787	19 December 31, 2030, the taxation of biodiesel, renewable
788	788	20 diesel, and biodiesel blends shall be as provided in Section
789	789	21 3-5.1. If, at any time, however, the tax under this Act on
790	790	22 sales of biodiesel blends with no less than 1% and no more than
791	791	23 10% biodiesel is imposed at the rate of 1.25%, then the tax
792	792	24 imposed by this Act applies to 100% of the proceeds of sales of
793	793	25 biodiesel blends with no less than 1% and no more than 10%
794	794	26 biodiesel made during that time.
795	795
796	796
797	797
798	798
799	799
800	800	HB2989 - 21 - LRB104 10865 HLH 20947 b
801	801
802	802
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804	804	HB2989 - 22 - LRB104 10865 HLH 20947 b
805	805	1 With respect to biodiesel and biodiesel blends with more
806	806	2 than 10% but no more than 99% biodiesel, the tax imposed by
807	807	3 this Act does not apply to the proceeds of sales made on or
808	808	4 after July 1, 2003 and on or before December 31, 2023. On and
809	809	5 after January 1, 2024 and on or before December 31, 2030, the
810	810	6 taxation of biodiesel, renewable diesel, and biodiesel blends
811	811	7 shall be as provided in Section 3-5.1.
812	812	8 Until July 1, 2022 and from July 1, 2023 through December
813	813	9 31, 2025, with respect to food for human consumption that is to
814	814	10 be 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, and food that has been prepared for
817	817	13 immediate consumption), the tax is imposed at the rate of 1%.
818	818	14 Beginning on July 1, 2022 and until July 1, 2023, with respect
819	819	15 to food for human consumption that is to be consumed off the
820	820	16 premises where it is sold (other than alcoholic beverages,
821	821	17 food consisting of or infused with adult use cannabis, soft
822	822	18 drinks, and food that has been prepared for immediate
823	823	19 consumption), the tax is imposed at the rate of 0%. On and
824	824	20 after January 1, 2026, food for human consumption that is to be
825	825	21 consumed off the premises where it is sold (other than
826	826	22 alcoholic beverages, food consisting of or infused with adult
827	827	23 use cannabis, soft drinks, candy, and food that has been
828	828	24 prepared for immediate consumption) is exempt from the tax
829	829	25 imposed by this Act.
830	830	26 With respect to prescription and nonprescription
831	831
832	832
833	833
834	834
835	835
836	836	HB2989 - 22 - LRB104 10865 HLH 20947 b
837	837
838	838
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840	840	HB2989 - 23 - LRB104 10865 HLH 20947 b
841	841	1 medicines, drugs, medical appliances, products classified as
842	842	2 Class III medical devices by the United States Food and Drug
843	843	3 Administration that are used for cancer treatment pursuant to
844	844	4 a prescription, as well as any accessories and components
845	845	5 related to those devices, modifications to a motor vehicle for
846	846	6 the purpose of rendering it usable by a person with a
847	847	7 disability, and insulin, blood sugar testing materials,
848	848	8 syringes, and needles used by human diabetics, the tax is
849	849	9 imposed at the rate of 1%. For the purposes of this Section,
850	850	10 until September 1, 2009: the term "soft drinks" means any
851	851	11 complete, finished, ready-to-use, non-alcoholic drink, whether
852	852	12 carbonated or not, including, but not limited to, soda water,
853	853	13 cola, fruit juice, vegetable juice, carbonated water, and all
854	854	14 other preparations commonly known as soft drinks of whatever
855	855	15 kind or description that are contained in any closed or sealed
856	856	16 bottle, can, carton, or container, regardless of size; but
857	857	17 "soft drinks" does not include coffee, tea, non-carbonated
858	858	18 water, infant formula, milk or milk products as defined in the
859	859	19 Grade A Pasteurized Milk and Milk Products Act, or drinks
860	860	20 containing 50% or more natural fruit or vegetable juice.
861	861	21 Notwithstanding any other provisions of this Act,
862	862	22 beginning September 1, 2009, "soft drinks" means non-alcoholic
863	863	23 beverages that contain natural or artificial sweeteners. "Soft
864	864	24 drinks" does not include beverages that contain milk or milk
865	865	25 products, soy, rice or similar milk substitutes, or greater
866	866	26 than 50% of vegetable or fruit juice by volume.
867	867
868	868
869	869
870	870
871	871
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873	873
874	874
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876	876	HB2989 - 24 - LRB104 10865 HLH 20947 b
877	877	1 Until August 1, 2009, and notwithstanding any other
878	878	2 provisions of this Act, "food for human consumption that is to
879	879	3 be consumed off the premises where it is sold" includes all
880	880	4 food sold through a vending machine, except soft drinks and
881	881	5 food products that are dispensed hot from a vending machine,
882	882	6 regardless of the location of the vending machine. Beginning
883	883	7 August 1, 2009, and notwithstanding any other provisions of
884	884	8 this Act, "food for human consumption that is to be consumed
885	885	9 off the premises where it is sold" includes all food sold
886	886	10 through a vending machine, except soft drinks, candy, and food
887	887	11 products that are dispensed hot from a vending machine,
888	888	12 regardless of the location of the vending machine.
889	889	13 Notwithstanding any other provisions of this Act,
890	890	14 beginning September 1, 2009, "food for human consumption that
891	891	15 is to be consumed off the premises where it is sold" does not
892	892	16 include candy. For purposes of this Section, "candy" means a
893	893	17 preparation of sugar, honey, or other natural or artificial
894	894	18 sweeteners in combination with chocolate, fruits, nuts or
895	895	19 other ingredients or flavorings in the form of bars, drops, or
896	896	20 pieces. "Candy" does not include any preparation that contains
897	897	21 flour or requires refrigeration.
898	898	22 Notwithstanding any other provisions of this Act,
899	899	23 beginning September 1, 2009, "nonprescription medicines and
900	900	24 drugs" does not include grooming and hygiene products. For
901	901	25 purposes of this Section, "grooming and hygiene products"
902	902	26 includes, but is not limited to, soaps and cleaning solutions,
903	903
904	904
905	905
906	906
907	907
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909	909
910	910
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912	912	HB2989 - 25 - LRB104 10865 HLH 20947 b
913	913	1 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
914	914	2 lotions and screens, unless those products are available by
915	915	3 prescription only, regardless of whether the products meet the
916	916	4 definition of "over-the-counter-drugs". For the purposes of
917	917	5 this paragraph, "over-the-counter-drug" means a drug for human
918	918	6 use that contains a label that identifies the product as a drug
919	919	7 as required by 21 CFR 201.66. The "over-the-counter-drug"
920	920	8 label includes:
921	921	9 (A) a "Drug Facts" panel; or
922	922	10 (B) a statement of the "active ingredient(s)" with a
923	923	11 list of those ingredients contained in the compound,
924	924	12 substance or preparation.
925	925	13 Beginning on January 1, 2014 (the effective date of Public
926	926	14 Act 98-122), "prescription and nonprescription medicines and
927	927	15 drugs" includes medical cannabis purchased from a registered
928	928	16 dispensing organization under the Compassionate Use of Medical
929	929	17 Cannabis Program Act.
930	930	18 As used in this Section, "adult use cannabis" means
931	931	19 cannabis subject to tax under the Cannabis Cultivation
932	932	20 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
933	933	21 and does not include cannabis subject to tax under the
934	934	22 Compassionate Use of Medical Cannabis Program Act.
935	935	23 If the property that is purchased at retail from a
936	936	24 retailer is acquired outside Illinois and used outside
937	937	25 Illinois before being brought to Illinois for use here and is
938	938	26 taxable under this Act, the "selling price" on which the tax is
939	939
940	940
941	941
942	942
943	943
944	944	HB2989 - 25 - LRB104 10865 HLH 20947 b
945	945
946	946
947	947	HB2989- 26 -LRB104 10865 HLH 20947 b HB2989 - 26 - LRB104 10865 HLH 20947 b
948	948	HB2989 - 26 - LRB104 10865 HLH 20947 b
949	949	1 computed shall be reduced by an amount that represents a
950	950	2 reasonable allowance for depreciation for the period of prior
951	951	3 out-of-state use. No depreciation is allowed in cases where
952	952	4 the tax under this Act is imposed on lease receipts.
953	953	5 (Source: P.A. 102-4, eff. 4-27-21; 102-700, Article 20,
954	954	6 Section 20-5, eff. 4-19-22; 102-700, Article 60, Section
955	955	7 60-15, eff. 4-19-22; 102-700, Article 65, Section 65-5, eff.
956	956	8 4-19-22; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-592,
957	957	9 eff. 1-1-25; 103-781, eff. 8-5-24; revised 11-26-24.)
958	958	10 (35 ILCS 105/9)
959	959	11 Sec. 9. Except as to motor vehicles, watercraft, aircraft,
960	960	12 and trailers that are required to be registered with an agency
961	961	13 of this State, each retailer required or authorized to collect
962	962	14 the tax imposed by this Act shall pay to the Department the
963	963	15 amount of such tax (except as otherwise provided) at the time
964	964	16 when he is required to file his return for the period during
965	965	17 which such tax was collected, less a discount of 2.1% prior to
966	966	18 January 1, 1990, and 1.75% on and after January 1, 1990, or $5
967	967	19 per calendar year, whichever is greater, which is allowed to
968	968	20 reimburse the retailer for expenses incurred in collecting the
969	969	21 tax, keeping records, preparing and filing returns, remitting
970	970	22 the tax and supplying data to the Department on request.
971	971	23 Beginning with returns due on or after January 1, 2025, the
972	972	24 discount allowed in this Section, the Retailers' Occupation
973	973	25 Tax Act, the Service Occupation Tax Act, and the Service Use
974	974
975	975
976	976
977	977
978	978
979	979	HB2989 - 26 - LRB104 10865 HLH 20947 b
980	980
981	981
982	982	HB2989- 27 -LRB104 10865 HLH 20947 b HB2989 - 27 - LRB104 10865 HLH 20947 b
983	983	HB2989 - 27 - LRB104 10865 HLH 20947 b
984	984	1 Tax Act, including any local tax administered by the
985	985	2 Department and reported on the same return, shall not exceed
986	986	3 $1,000 per month in the aggregate for returns other than
987	987	4 transaction returns filed during the month. When determining
988	988	5 the discount allowed under this Section, retailers shall
989	989	6 include the amount of tax that would have been due at the 6.25%
990	990	7 rate but for the 1.25% rate imposed on sales tax holiday items
991	991	8 under Public Act 102-700 or this amendatory Act of the 104th
992	992	9 General Assembly. The discount under this Section is not
993	993	10 allowed for the 1.25% portion of taxes paid on aviation fuel
994	994	11 that is subject to the revenue use requirements of 49 U.S.C.
995	995	12 47107(b) and 49 U.S.C. 47133. When determining the discount
996	996	13 allowed under this Section, retailers shall include the amount
997	997	14 of tax that would have been due at the 1% rate but for the 0%
998	998	15 rate imposed under Public Act 102-700. In the case of
999	999	16 retailers who report and pay the tax on a transaction by
1000	1000	17 transaction basis, as provided in this Section, such discount
1001	1001	18 shall be taken with each such tax remittance instead of when
1002	1002	19 such retailer files his periodic return, but, beginning with
1003	1003	20 returns due on or after January 1, 2025, the discount allowed
1004	1004	21 under this Section and the Retailers' Occupation Tax Act,
1005	1005	22 including any local tax administered by the Department and
1006	1006	23 reported on the same transaction return, shall not exceed
1007	1007	24 $1,000 per month for all transaction returns filed during the
1008	1008	25 month. The discount allowed under this Section is allowed only
1009	1009	26 for returns that are filed in the manner required by this Act.
1010	1010
1011	1011
1012	1012
1013	1013
1014	1014
1015	1015	HB2989 - 27 - LRB104 10865 HLH 20947 b
1016	1016
1017	1017
1018	1018	HB2989- 28 -LRB104 10865 HLH 20947 b HB2989 - 28 - LRB104 10865 HLH 20947 b
1019	1019	HB2989 - 28 - LRB104 10865 HLH 20947 b
1020	1020	1 The Department may disallow the discount for retailers whose
1021	1021	2 certificate of registration is revoked at the time the return
1022	1022	3 is filed, but only if the Department's decision to revoke the
1023	1023	4 certificate of registration has become final. A retailer need
1024	1024	5 not remit that part of any tax collected by him to the extent
1025	1025	6 that he is required to remit and does remit the tax imposed by
1026	1026	7 the Retailers' Occupation Tax Act, with respect to the sale of
1027	1027	8 the same property.
1028	1028	9 Where such tangible personal property is sold under a
1029	1029	10 conditional sales contract, or under any other form of sale
1030	1030	11 wherein the payment of the principal sum, or a part thereof, is
1031	1031	12 extended beyond the close of the period for which the return is
1032	1032	13 filed, the retailer, in collecting the tax (except as to motor
1033	1033	14 vehicles, watercraft, aircraft, and trailers that are required
1034	1034	15 to be registered with an agency of this State), may collect for
1035	1035	16 each tax return period only the tax applicable to that part of
1036	1036	17 the selling price actually received during such tax return
1037	1037	18 period.
1038	1038	19 In the case of leases, except as otherwise provided in
1039	1039	20 this Act, the lessor, in collecting the tax, may collect for
1040	1040	21 each tax return period only the tax applicable to that part of
1041	1041	22 the selling price actually received during such tax return
1042	1042	23 period.
1043	1043	24 Except as provided in this Section, on or before the
1044	1044	25 twentieth day of each calendar month, such retailer shall file
1045	1045	26 a return for the preceding calendar month. Such return shall
1046	1046
1047	1047
1048	1048
1049	1049
1050	1050
1051	1051	HB2989 - 28 - LRB104 10865 HLH 20947 b
1052	1052
1053	1053
1054	1054	HB2989- 29 -LRB104 10865 HLH 20947 b HB2989 - 29 - LRB104 10865 HLH 20947 b
1055	1055	HB2989 - 29 - LRB104 10865 HLH 20947 b
1056	1056	1 be filed on forms prescribed by the Department and shall
1057	1057	2 furnish such information as the Department may reasonably
1058	1058	3 require. The return shall include the gross receipts on food
1059	1059	4 for human consumption that is to be consumed off the premises
1060	1060	5 where it is sold (other than alcoholic beverages, food
1061	1061	6 consisting of or infused with adult use cannabis, soft drinks,
1062	1062	7 and food that has been prepared for immediate consumption)
1063	1063	8 which were received during the preceding calendar month,
1064	1064	9 quarter, or year, as appropriate, and upon which tax would
1065	1065	10 have been due but for the 0% rate imposed under Public Act
1066	1066	11 102-700. The return shall also include the amount of tax that
1067	1067	12 would have been due on food for human consumption that is to be
1068	1068	13 consumed off the premises where it is sold (other than
1069	1069	14 alcoholic beverages, food consisting of or infused with adult
1070	1070	15 use cannabis, soft drinks, and food that has been prepared for
1071	1071	16 immediate consumption) but for the 0% rate imposed under
1072	1072	17 Public Act 102-700.
1073	1073	18 On and after January 1, 2018, except for returns required
1074	1074	19 to be filed prior to January 1, 2023 for motor vehicles,
1075	1075	20 watercraft, aircraft, and trailers that are required to be
1076	1076	21 registered with an agency of this State, with respect to
1077	1077	22 retailers whose annual gross receipts average $20,000 or more,
1078	1078	23 all returns required to be filed pursuant to this Act shall be
1079	1079	24 filed electronically. On and after January 1, 2023, with
1080	1080	25 respect to retailers whose annual gross receipts average
1081	1081	26 $20,000 or more, all returns required to be filed pursuant to
1082	1082
1083	1083
1084	1084
1085	1085
1086	1086
1087	1087	HB2989 - 29 - LRB104 10865 HLH 20947 b
1088	1088
1089	1089
1090	1090	HB2989- 30 -LRB104 10865 HLH 20947 b HB2989 - 30 - LRB104 10865 HLH 20947 b
1091	1091	HB2989 - 30 - LRB104 10865 HLH 20947 b
1092	1092	1 this Act, including, but not limited to, returns for motor
1093	1093	2 vehicles, watercraft, aircraft, and trailers that are required
1094	1094	3 to be registered with an agency of this State, shall be filed
1095	1095	4 electronically. Retailers who demonstrate that they do not
1096	1096	5 have access to the Internet or demonstrate hardship in filing
1097	1097	6 electronically may petition the Department to waive the
1098	1098	7 electronic filing requirement.
1099	1099	8 The Department may require returns to be filed on a
1100	1100	9 quarterly basis. If so required, a return for each calendar
1101	1101	10 quarter shall be filed on or before the twentieth day of the
1102	1102	11 calendar month following the end of such calendar quarter. The
1103	1103	12 taxpayer shall also file a return with the Department for each
1104	1104	13 of the first two months of each calendar quarter, on or before
1105	1105	14 the twentieth day of the following calendar month, stating:
1106	1106	15 1. The name of the seller;
1107	1107	16 2. The address of the principal place of business from
1108	1108	17 which he engages in the business of selling tangible
1109	1109	18 personal property at retail in this State;
1110	1110	19 3. The total amount of taxable receipts received by
1111	1111	20 him during the preceding calendar month from sales of
1112	1112	21 tangible personal property by him during such preceding
1113	1113	22 calendar month, including receipts from charge and time
1114	1114	23 sales, but less all deductions allowed by law;
1115	1115	24 4. The amount of credit provided in Section 2d of this
1116	1116	25 Act;
1117	1117	26 5. The amount of tax due;
1118	1118
1119	1119
1120	1120
1121	1121
1122	1122
1123	1123	HB2989 - 30 - LRB104 10865 HLH 20947 b
1124	1124
1125	1125
1126	1126	HB2989- 31 -LRB104 10865 HLH 20947 b HB2989 - 31 - LRB104 10865 HLH 20947 b
1127	1127	HB2989 - 31 - LRB104 10865 HLH 20947 b
1128	1128	1 5-5. The signature of the taxpayer; and
1129	1129	2 6. Such other reasonable information as the Department
1130	1130	3 may require.
1131	1131	4 Each retailer required or authorized to collect the tax
1132	1132	5 imposed by this Act on aviation fuel sold at retail in this
1133	1133	6 State during the preceding calendar month shall, instead of
1134	1134	7 reporting and paying tax on aviation fuel as otherwise
1135	1135	8 required by this Section, report and pay such tax on a separate
1136	1136	9 aviation fuel tax return. The requirements related to the
1137	1137	10 return shall be as otherwise provided in this Section.
1138	1138	11 Notwithstanding any other provisions of this Act to the
1139	1139	12 contrary, retailers collecting tax on aviation fuel shall file
1140	1140	13 all aviation fuel tax returns and shall make all aviation fuel
1141	1141	14 tax payments by electronic means in the manner and form
1142	1142	15 required by the Department. For purposes of this Section,
1143	1143	16 "aviation fuel" means jet fuel and aviation gasoline.
1144	1144	17 If a taxpayer fails to sign a return within 30 days after
1145	1145	18 the proper notice and demand for signature by the Department,
1146	1146	19 the return shall be considered valid and any amount shown to be
1147	1147	20 due on the return shall be deemed assessed.
1148	1148	21 Notwithstanding any other provision of this Act to the
1149	1149	22 contrary, retailers subject to tax on cannabis shall file all
1150	1150	23 cannabis tax returns and shall make all cannabis tax payments
1151	1151	24 by electronic means in the manner and form required by the
1152	1152	25 Department.
1153	1153	26 Beginning October 1, 1993, a taxpayer who has an average
1154	1154
1155	1155
1156	1156
1157	1157
1158	1158
1159	1159	HB2989 - 31 - LRB104 10865 HLH 20947 b
1160	1160
1161	1161
1162	1162	HB2989- 32 -LRB104 10865 HLH 20947 b HB2989 - 32 - LRB104 10865 HLH 20947 b
1163	1163	HB2989 - 32 - LRB104 10865 HLH 20947 b
1164	1164	1 monthly tax liability of $150,000 or more shall make all
1165	1165	2 payments required by rules of the Department by electronic
1166	1166	3 funds transfer. Beginning October 1, 1994, a taxpayer who has
1167	1167	4 an average monthly tax liability of $100,000 or more shall
1168	1168	5 make all payments required by rules of the Department by
1169	1169	6 electronic funds transfer. Beginning October 1, 1995, a
1170	1170	7 taxpayer who has an average monthly tax liability of $50,000
1171	1171	8 or more shall make all payments required by rules of the
1172	1172	9 Department by electronic funds transfer. Beginning October 1,
1173	1173	10 2000, a taxpayer who has an annual tax liability of $200,000 or
1174	1174	11 more shall make all payments required by rules of the
1175	1175	12 Department by electronic funds transfer. The term "annual tax
1176	1176	13 liability" shall be the sum of the taxpayer's liabilities
1177	1177	14 under this Act, and under all other State and local occupation
1178	1178	15 and use tax laws administered by the Department, for the
1179	1179	16 immediately preceding calendar year. The term "average monthly
1180	1180	17 tax liability" means the sum of the taxpayer's liabilities
1181	1181	18 under this Act, and under all other State and local occupation
1182	1182	19 and use tax laws administered by the Department, for the
1183	1183	20 immediately preceding calendar year divided by 12. Beginning
1184	1184	21 on October 1, 2002, a taxpayer who has a tax liability in the
1185	1185	22 amount set forth in subsection (b) of Section 2505-210 of the
1186	1186	23 Department of Revenue Law shall make all payments required by
1187	1187	24 rules of the Department by electronic funds transfer.
1188	1188	25 Before August 1 of each year beginning in 1993, the
1189	1189	26 Department shall notify all taxpayers required to make
1190	1190
1191	1191
1192	1192
1193	1193
1194	1194
1195	1195	HB2989 - 32 - LRB104 10865 HLH 20947 b
1196	1196
1197	1197
1198	1198	HB2989- 33 -LRB104 10865 HLH 20947 b HB2989 - 33 - LRB104 10865 HLH 20947 b
1199	1199	HB2989 - 33 - LRB104 10865 HLH 20947 b
1200	1200	1 payments by electronic funds transfer. All taxpayers required
1201	1201	2 to make payments by electronic funds transfer shall make those
1202	1202	3 payments for a minimum of one year beginning on October 1.
1203	1203	4 Any taxpayer not required to make payments by electronic
1204	1204	5 funds transfer may make payments by electronic funds transfer
1205	1205	6 with the permission of the Department.
1206	1206	7 All taxpayers required to make payment by electronic funds
1207	1207	8 transfer and any taxpayers authorized to voluntarily make
1208	1208	9 payments by electronic funds transfer shall make those
1209	1209	10 payments in the manner authorized by the Department.
1210	1210	11 The Department shall adopt such rules as are necessary to
1211	1211	12 effectuate a program of electronic funds transfer and the
1212	1212	13 requirements of this Section.
1213	1213	14 Before October 1, 2000, if the taxpayer's average monthly
1214	1214	15 tax liability to the Department under this Act, the Retailers'
1215	1215	16 Occupation Tax Act, the Service Occupation Tax Act, the
1216	1216	17 Service Use Tax Act was $10,000 or more during the preceding 4
1217	1217	18 complete calendar quarters, he shall file a return with the
1218	1218	19 Department each month by the 20th day of the month next
1219	1219	20 following the month during which such tax liability is
1220	1220	21 incurred and shall make payments to the Department on or
1221	1221	22 before the 7th, 15th, 22nd and last day of the month during
1222	1222	23 which such liability is incurred. On and after October 1,
1223	1223	24 2000, if the taxpayer's average monthly tax liability to the
1224	1224	25 Department under this Act, the Retailers' Occupation Tax Act,
1225	1225	26 the Service Occupation Tax Act, and the Service Use Tax Act was
1226	1226
1227	1227
1228	1228
1229	1229
1230	1230
1231	1231	HB2989 - 33 - LRB104 10865 HLH 20947 b
1232	1232
1233	1233
1234	1234	HB2989- 34 -LRB104 10865 HLH 20947 b HB2989 - 34 - LRB104 10865 HLH 20947 b
1235	1235	HB2989 - 34 - LRB104 10865 HLH 20947 b
1236	1236	1 $20,000 or more during the preceding 4 complete calendar
1237	1237	2 quarters, he shall file a return with the Department each
1238	1238	3 month by the 20th day of the month next following the month
1239	1239	4 during which such tax liability is incurred and shall make
1240	1240	5 payment to the Department on or before the 7th, 15th, 22nd and
1241	1241	6 last day of the month during which such liability is incurred.
1242	1242	7 If the month during which such tax liability is incurred began
1243	1243	8 prior to January 1, 1985, each payment shall be in an amount
1244	1244	9 equal to 1/4 of the taxpayer's actual liability for the month
1245	1245	10 or an amount set by the Department not to exceed 1/4 of the
1246	1246	11 average monthly liability of the taxpayer to the Department
1247	1247	12 for the preceding 4 complete calendar quarters (excluding the
1248	1248	13 month of highest liability and the month of lowest liability
1249	1249	14 in such 4 quarter period). If the month during which such tax
1250	1250	15 liability is incurred begins on or after January 1, 1985, and
1251	1251	16 prior to January 1, 1987, each payment shall be in an amount
1252	1252	17 equal to 22.5% of the taxpayer's actual liability for the
1253	1253	18 month or 27.5% of the taxpayer's liability for the same
1254	1254	19 calendar month of the preceding year. If the month during
1255	1255	20 which such tax liability is incurred begins on or after
1256	1256	21 January 1, 1987, and prior to January 1, 1988, each payment
1257	1257	22 shall be in an amount equal to 22.5% of the taxpayer's actual
1258	1258	23 liability for the month or 26.25% of the taxpayer's liability
1259	1259	24 for the same calendar month of the preceding year. If the month
1260	1260	25 during which such tax liability is incurred begins on or after
1261	1261	26 January 1, 1988, and prior to January 1, 1989, or begins on or
1262	1262
1263	1263
1264	1264
1265	1265
1266	1266
1267	1267	HB2989 - 34 - LRB104 10865 HLH 20947 b
1268	1268
1269	1269
1270	1270	HB2989- 35 -LRB104 10865 HLH 20947 b HB2989 - 35 - LRB104 10865 HLH 20947 b
1271	1271	HB2989 - 35 - LRB104 10865 HLH 20947 b
1272	1272	1 after January 1, 1996, each payment shall be in an amount equal
1273	1273	2 to 22.5% of the taxpayer's actual liability for the month or
1274	1274	3 25% of the taxpayer's liability for the same calendar month of
1275	1275	4 the preceding year. If the month during which such tax
1276	1276	5 liability is incurred begins on or after January 1, 1989, and
1277	1277	6 prior to January 1, 1996, each payment shall be in an amount
1278	1278	7 equal to 22.5% of the taxpayer's actual liability for the
1279	1279	8 month or 25% of the taxpayer's liability for the same calendar
1280	1280	9 month of the preceding year or 100% of the taxpayer's actual
1281	1281	10 liability for the quarter monthly reporting period. The amount
1282	1282	11 of such quarter monthly payments shall be credited against the
1283	1283	12 final tax liability of the taxpayer's return for that month.
1284	1284	13 Before October 1, 2000, once applicable, the requirement of
1285	1285	14 the making of quarter monthly payments to the Department shall
1286	1286	15 continue until such taxpayer's average monthly liability to
1287	1287	16 the Department during the preceding 4 complete calendar
1288	1288	17 quarters (excluding the month of highest liability and the
1289	1289	18 month of lowest liability) is less than $9,000, or until such
1290	1290	19 taxpayer's average monthly liability to the Department as
1291	1291	20 computed for each calendar quarter of the 4 preceding complete
1292	1292	21 calendar quarter period is less than $10,000. However, if a
1293	1293	22 taxpayer can show the Department that a substantial change in
1294	1294	23 the taxpayer's business has occurred which causes the taxpayer
1295	1295	24 to anticipate that his average monthly tax liability for the
1296	1296	25 reasonably foreseeable future will fall below the $10,000
1297	1297	26 threshold stated above, then such taxpayer may petition the
1298	1298
1299	1299
1300	1300
1301	1301
1302	1302
1303	1303	HB2989 - 35 - LRB104 10865 HLH 20947 b
1304	1304
1305	1305
1306	1306	HB2989- 36 -LRB104 10865 HLH 20947 b HB2989 - 36 - LRB104 10865 HLH 20947 b
1307	1307	HB2989 - 36 - LRB104 10865 HLH 20947 b
1308	1308	1 Department for change in such taxpayer's reporting status. On
1309	1309	2 and after October 1, 2000, once applicable, the requirement of
1310	1310	3 the making of quarter monthly payments to the Department shall
1311	1311	4 continue until such taxpayer's average monthly liability to
1312	1312	5 the Department during the preceding 4 complete calendar
1313	1313	6 quarters (excluding the month of highest liability and the
1314	1314	7 month of lowest liability) is less than $19,000 or until such
1315	1315	8 taxpayer's average monthly liability to the Department as
1316	1316	9 computed for each calendar quarter of the 4 preceding complete
1317	1317	10 calendar quarter period is less than $20,000. However, if a
1318	1318	11 taxpayer can show the Department that a substantial change in
1319	1319	12 the taxpayer's business has occurred which causes the taxpayer
1320	1320	13 to anticipate that his average monthly tax liability for the
1321	1321	14 reasonably foreseeable future will fall below the $20,000
1322	1322	15 threshold stated above, then such taxpayer may petition the
1323	1323	16 Department for a change in such taxpayer's reporting status.
1324	1324	17 The Department shall change such taxpayer's reporting status
1325	1325	18 unless it finds that such change is seasonal in nature and not
1326	1326	19 likely to be long term. Quarter monthly payment status shall
1327	1327	20 be determined under this paragraph as if the rate reduction to
1328	1328	21 1.25% in Public Act 102-700 on sales tax holiday items had not
1329	1329	22 occurred. Quarter monthly payment status shall be determined
1330	1330	23 under this paragraph as if the rate reduction to 1.25% in this
1331	1331	24 amendatory Act of the 104th General Assembly on sales tax
1332	1332	25 holiday items had not occurred. For quarter monthly payments
1333	1333	26 due on or after July 1, 2023 and through June 30, 2024, "25% of
1334	1334
1335	1335
1336	1336
1337	1337
1338	1338
1339	1339	HB2989 - 36 - LRB104 10865 HLH 20947 b
1340	1340
1341	1341
1342	1342	HB2989- 37 -LRB104 10865 HLH 20947 b HB2989 - 37 - LRB104 10865 HLH 20947 b
1343	1343	HB2989 - 37 - LRB104 10865 HLH 20947 b
1344	1344	1 the taxpayer's liability for the same calendar month of the
1345	1345	2 preceding year" shall be determined as if the rate reduction
1346	1346	3 to 1.25% in Public Act 102-700 on sales tax holiday items had
1347	1347	4 not occurred. For quarter monthly payments due on or after
1348	1348	5 July 1, 2025 and through June 30, 2026, "25% of the taxpayer's
1349	1349	6 liability for the same calendar month of the preceding year"
1350	1350	7 shall be determined as if the rate reduction to 1.25% in this
1351	1351	8 amendatory Act of the 104th General Assembly on sales tax
1352	1352	9 holiday items had not occurred. Quarter monthly payment status
1353	1353	10 shall be determined under this paragraph as if the rate
1354	1354	11 reduction to 0% in Public Act 102-700 on food for human
1355	1355	12 consumption that is to be consumed off the premises where it is
1356	1356	13 sold (other than alcoholic beverages, food consisting of or
1357	1357	14 infused with adult use cannabis, soft drinks, and food that
1358	1358	15 has been prepared for immediate consumption) had not occurred.
1359	1359	16 For quarter monthly payments due under this paragraph on or
1360	1360	17 after July 1, 2023 and through June 30, 2024, "25% of the
1361	1361	18 taxpayer's liability for the same calendar month of the
1362	1362	19 preceding year" shall be determined as if the rate reduction
1363	1363	20 to 0% in Public Act 102-700 had not occurred. If any such
1364	1364	21 quarter monthly payment is not paid at the time or in the
1365	1365	22 amount required by this Section, then the taxpayer shall be
1366	1366	23 liable for penalties and interest on the difference between
1367	1367	24 the minimum amount due and the amount of such quarter monthly
1368	1368	25 payment actually and timely paid, except insofar as the
1369	1369	26 taxpayer has previously made payments for that month to the
1370	1370
1371	1371
1372	1372
1373	1373
1374	1374
1375	1375	HB2989 - 37 - LRB104 10865 HLH 20947 b
1376	1376
1377	1377
1378	1378	HB2989- 38 -LRB104 10865 HLH 20947 b HB2989 - 38 - LRB104 10865 HLH 20947 b
1379	1379	HB2989 - 38 - LRB104 10865 HLH 20947 b
1380	1380	1 Department in excess of the minimum payments previously due as
1381	1381	2 provided in this Section. The Department shall make reasonable
1382	1382	3 rules and regulations to govern the quarter monthly payment
1383	1383	4 amount and quarter monthly payment dates for taxpayers who
1384	1384	5 file on other than a calendar monthly basis.
1385	1385	6 If any such payment provided for in this Section exceeds
1386	1386	7 the taxpayer's liabilities under this Act, the Retailers'
1387	1387	8 Occupation Tax Act, the Service Occupation Tax Act and the
1388	1388	9 Service Use Tax Act, as shown by an original monthly return,
1389	1389	10 the Department shall issue to the taxpayer a credit memorandum
1390	1390	11 no later than 30 days after the date of payment, which
1391	1391	12 memorandum may be submitted by the taxpayer to the Department
1392	1392	13 in payment of tax liability subsequently to be remitted by the
1393	1393	14 taxpayer to the Department or be assigned by the taxpayer to a
1394	1394	15 similar taxpayer under this Act, the Retailers' Occupation Tax
1395	1395	16 Act, the Service Occupation Tax Act or the Service Use Tax Act,
1396	1396	17 in accordance with reasonable rules and regulations to be
1397	1397	18 prescribed by the Department, except that if such excess
1398	1398	19 payment is shown on an original monthly return and is made
1399	1399	20 after December 31, 1986, no credit memorandum shall be issued,
1400	1400	21 unless requested by the taxpayer. If no such request is made,
1401	1401	22 the taxpayer may credit such excess payment against tax
1402	1402	23 liability subsequently to be remitted by the taxpayer to the
1403	1403	24 Department under this Act, the Retailers' Occupation Tax Act,
1404	1404	25 the Service Occupation Tax Act or the Service Use Tax Act, in
1405	1405	26 accordance with reasonable rules and regulations prescribed by
1406	1406
1407	1407
1408	1408
1409	1409
1410	1410
1411	1411	HB2989 - 38 - LRB104 10865 HLH 20947 b
1412	1412
1413	1413
1414	1414	HB2989- 39 -LRB104 10865 HLH 20947 b HB2989 - 39 - LRB104 10865 HLH 20947 b
1415	1415	HB2989 - 39 - LRB104 10865 HLH 20947 b
1416	1416	1 the Department. If the Department subsequently determines that
1417	1417	2 all or any part of the credit taken was not actually due to the
1418	1418	3 taxpayer, the taxpayer's vendor's discount shall be reduced,
1419	1419	4 if necessary, to reflect the difference between the credit
1420	1420	5 taken and that actually due, and the taxpayer shall be liable
1421	1421	6 for penalties and interest on such difference.
1422	1422	7 If the retailer is otherwise required to file a monthly
1423	1423	8 return and if the retailer's average monthly tax liability to
1424	1424	9 the Department does not exceed $200, the Department may
1425	1425	10 authorize his returns to be filed on a quarter annual basis,
1426	1426	11 with the return for January, February, and March of a given
1427	1427	12 year being due by April 20 of such year; with the return for
1428	1428	13 April, May and June of a given year being due by July 20 of
1429	1429	14 such year; with the return for July, August and September of a
1430	1430	15 given year being due by October 20 of such year, and with the
1431	1431	16 return for October, November and December of a given year
1432	1432	17 being due by January 20 of the following year.
1433	1433	18 If the retailer is otherwise required to file a monthly or
1434	1434	19 quarterly return and if the retailer's average monthly tax
1435	1435	20 liability to the Department does not exceed $50, the
1436	1436	21 Department may authorize his returns to be filed on an annual
1437	1437	22 basis, with the return for a given year being due by January 20
1438	1438	23 of the following year.
1439	1439	24 Such quarter annual and annual returns, as to form and
1440	1440	25 substance, shall be subject to the same requirements as
1441	1441	26 monthly returns.
1442	1442
1443	1443
1444	1444
1445	1445
1446	1446
1447	1447	HB2989 - 39 - LRB104 10865 HLH 20947 b
1448	1448
1449	1449
1450	1450	HB2989- 40 -LRB104 10865 HLH 20947 b HB2989 - 40 - LRB104 10865 HLH 20947 b
1451	1451	HB2989 - 40 - LRB104 10865 HLH 20947 b
1452	1452	1 Notwithstanding any other provision in this Act concerning
1453	1453	2 the time within which a retailer may file his return, in the
1454	1454	3 case of any retailer who ceases to engage in a kind of business
1455	1455	4 which makes him responsible for filing returns under this Act,
1456	1456	5 such retailer shall file a final return under this Act with the
1457	1457	6 Department not more than one month after discontinuing such
1458	1458	7 business.
1459	1459	8 In addition, with respect to motor vehicles, watercraft,
1460	1460	9 aircraft, and trailers that are required to be registered with
1461	1461	10 an agency of this State, except as otherwise provided in this
1462	1462	11 Section, every retailer selling this kind of tangible personal
1463	1463	12 property shall file, with the Department, upon a form to be
1464	1464	13 prescribed and supplied by the Department, a separate return
1465	1465	14 for each such item of tangible personal property which the
1466	1466	15 retailer sells, except that if, in the same transaction, (i) a
1467	1467	16 retailer of aircraft, watercraft, motor vehicles or trailers
1468	1468	17 transfers more than one aircraft, watercraft, motor vehicle or
1469	1469	18 trailer to another aircraft, watercraft, motor vehicle or
1470	1470	19 trailer retailer for the purpose of resale or (ii) a retailer
1471	1471	20 of aircraft, watercraft, motor vehicles, or trailers transfers
1472	1472	21 more than one aircraft, watercraft, motor vehicle, or trailer
1473	1473	22 to a purchaser for use as a qualifying rolling stock as
1474	1474	23 provided in Section 3-55 of this Act, then that seller may
1475	1475	24 report the transfer of all the aircraft, watercraft, motor
1476	1476	25 vehicles or trailers involved in that transaction to the
1477	1477	26 Department on the same uniform invoice-transaction reporting
1478	1478
1479	1479
1480	1480
1481	1481
1482	1482
1483	1483	HB2989 - 40 - LRB104 10865 HLH 20947 b
1484	1484
1485	1485
1486	1486	HB2989- 41 -LRB104 10865 HLH 20947 b HB2989 - 41 - LRB104 10865 HLH 20947 b
1487	1487	HB2989 - 41 - LRB104 10865 HLH 20947 b
1488	1488	1 return form. For purposes of this Section, "watercraft" means
1489	1489	2 a Class 2, Class 3, or Class 4 watercraft as defined in Section
1490	1490	3 3-2 of the Boat Registration and Safety Act, a personal
1491	1491	4 watercraft, or any boat equipped with an inboard motor.
1492	1492	5 In addition, with respect to motor vehicles, watercraft,
1493	1493	6 aircraft, and trailers that are required to be registered with
1494	1494	7 an agency of this State, every person who is engaged in the
1495	1495	8 business of leasing or renting such items and who, in
1496	1496	9 connection with such business, sells any such item to a
1497	1497	10 retailer for the purpose of resale is, notwithstanding any
1498	1498	11 other provision of this Section to the contrary, authorized to
1499	1499	12 meet the return-filing requirement of this Act by reporting
1500	1500	13 the transfer of all the aircraft, watercraft, motor vehicles,
1501	1501	14 or trailers transferred for resale during a month to the
1502	1502	15 Department on the same uniform invoice-transaction reporting
1503	1503	16 return form on or before the 20th of the month following the
1504	1504	17 month in which the transfer takes place. Notwithstanding any
1505	1505	18 other provision of this Act to the contrary, all returns filed
1506	1506	19 under this paragraph must be filed by electronic means in the
1507	1507	20 manner and form as required by the Department.
1508	1508	21 The transaction reporting return in the case of motor
1509	1509	22 vehicles or trailers that are required to be registered with
1510	1510	23 an agency of this State, shall be the same document as the
1511	1511	24 Uniform Invoice referred to in Section 5-402 of the Illinois
1512	1512	25 Vehicle Code and must show the name and address of the seller;
1513	1513	26 the name and address of the purchaser; the amount of the
1514	1514
1515	1515
1516	1516
1517	1517
1518	1518
1519	1519	HB2989 - 41 - LRB104 10865 HLH 20947 b
1520	1520
1521	1521
1522	1522	HB2989- 42 -LRB104 10865 HLH 20947 b HB2989 - 42 - LRB104 10865 HLH 20947 b
1523	1523	HB2989 - 42 - LRB104 10865 HLH 20947 b
1524	1524	1 selling price including the amount allowed by the retailer for
1525	1525	2 traded-in property, if any; the amount allowed by the retailer
1526	1526	3 for the traded-in tangible personal property, if any, to the
1527	1527	4 extent to which Section 2 of this Act allows an exemption for
1528	1528	5 the value of traded-in property; the balance payable after
1529	1529	6 deducting such trade-in allowance from the total selling
1530	1530	7 price; the amount of tax due from the retailer with respect to
1531	1531	8 such transaction; the amount of tax collected from the
1532	1532	9 purchaser by the retailer on such transaction (or satisfactory
1533	1533	10 evidence that such tax is not due in that particular instance,
1534	1534	11 if that is claimed to be the fact); the place and date of the
1535	1535	12 sale; a sufficient identification of the property sold; such
1536	1536	13 other information as is required in Section 5-402 of the
1537	1537	14 Illinois Vehicle Code, and such other information as the
1538	1538	15 Department may reasonably require.
1539	1539	16 The transaction reporting return in the case of watercraft
1540	1540	17 and aircraft must show the name and address of the seller; the
1541	1541	18 name and address of the purchaser; the amount of the selling
1542	1542	19 price including the amount allowed by the retailer for
1543	1543	20 traded-in property, if any; the amount allowed by the retailer
1544	1544	21 for the traded-in tangible personal property, if any, to the
1545	1545	22 extent to which Section 2 of this Act allows an exemption for
1546	1546	23 the value of traded-in property; the balance payable after
1547	1547	24 deducting such trade-in allowance from the total selling
1548	1548	25 price; the amount of tax due from the retailer with respect to
1549	1549	26 such transaction; the amount of tax collected from the
1550	1550
1551	1551
1552	1552
1553	1553
1554	1554
1555	1555	HB2989 - 42 - LRB104 10865 HLH 20947 b
1556	1556
1557	1557
1558	1558	HB2989- 43 -LRB104 10865 HLH 20947 b HB2989 - 43 - LRB104 10865 HLH 20947 b
1559	1559	HB2989 - 43 - LRB104 10865 HLH 20947 b
1560	1560	1 purchaser by the retailer on such transaction (or satisfactory
1561	1561	2 evidence that such tax is not due in that particular instance,
1562	1562	3 if that is claimed to be the fact); the place and date of the
1563	1563	4 sale, a sufficient identification of the property sold, and
1564	1564	5 such other information as the Department may reasonably
1565	1565	6 require.
1566	1566	7 Such transaction reporting return shall be filed not later
1567	1567	8 than 20 days after the date of delivery of the item that is
1568	1568	9 being sold, but may be filed by the retailer at any time sooner
1569	1569	10 than that if he chooses to do so. The transaction reporting
1570	1570	11 return and tax remittance or proof of exemption from the tax
1571	1571	12 that is imposed by this Act may be transmitted to the
1572	1572	13 Department by way of the State agency with which, or State
1573	1573	14 officer with whom, the tangible personal property must be
1574	1574	15 titled or registered (if titling or registration is required)
1575	1575	16 if the Department and such agency or State officer determine
1576	1576	17 that this procedure will expedite the processing of
1577	1577	18 applications for title or registration.
1578	1578	19 With each such transaction reporting return, the retailer
1579	1579	20 shall remit the proper amount of tax due (or shall submit
1580	1580	21 satisfactory evidence that the sale is not taxable if that is
1581	1581	22 the case), to the Department or its agents, whereupon the
1582	1582	23 Department shall issue, in the purchaser's name, a tax receipt
1583	1583	24 (or a certificate of exemption if the Department is satisfied
1584	1584	25 that the particular sale is tax exempt) which such purchaser
1585	1585	26 may submit to the agency with which, or State officer with
1586	1586
1587	1587
1588	1588
1589	1589
1590	1590
1591	1591	HB2989 - 43 - LRB104 10865 HLH 20947 b
1592	1592
1593	1593
1594	1594	HB2989- 44 -LRB104 10865 HLH 20947 b HB2989 - 44 - LRB104 10865 HLH 20947 b
1595	1595	HB2989 - 44 - LRB104 10865 HLH 20947 b
1596	1596	1 whom, he must title or register the tangible personal property
1597	1597	2 that is involved (if titling or registration is required) in
1598	1598	3 support of such purchaser's application for an Illinois
1599	1599	4 certificate or other evidence of title or registration to such
1600	1600	5 tangible personal property.
1601	1601	6 No retailer's failure or refusal to remit tax under this
1602	1602	7 Act precludes a user, who has paid the proper tax to the
1603	1603	8 retailer, from obtaining his certificate of title or other
1604	1604	9 evidence of title or registration (if titling or registration
1605	1605	10 is required) upon satisfying the Department that such user has
1606	1606	11 paid the proper tax (if tax is due) to the retailer. The
1607	1607	12 Department shall adopt appropriate rules to carry out the
1608	1608	13 mandate of this paragraph.
1609	1609	14 If the user who would otherwise pay tax to the retailer
1610	1610	15 wants the transaction reporting return filed and the payment
1611	1611	16 of tax or proof of exemption made to the Department before the
1612	1612	17 retailer is willing to take these actions and such user has not
1613	1613	18 paid the tax to the retailer, such user may certify to the fact
1614	1614	19 of such delay by the retailer, and may (upon the Department
1615	1615	20 being satisfied of the truth of such certification) transmit
1616	1616	21 the information required by the transaction reporting return
1617	1617	22 and the remittance for tax or proof of exemption directly to
1618	1618	23 the Department and obtain his tax receipt or exemption
1619	1619	24 determination, in which event the transaction reporting return
1620	1620	25 and tax remittance (if a tax payment was required) shall be
1621	1621	26 credited by the Department to the proper retailer's account
1622	1622
1623	1623
1624	1624
1625	1625
1626	1626
1627	1627	HB2989 - 44 - LRB104 10865 HLH 20947 b
1628	1628
1629	1629
1630	1630	HB2989- 45 -LRB104 10865 HLH 20947 b HB2989 - 45 - LRB104 10865 HLH 20947 b
1631	1631	HB2989 - 45 - LRB104 10865 HLH 20947 b
1632	1632	1 with the Department, but without the vendor's discount
1633	1633	2 provided for in this Section being allowed. When the user pays
1634	1634	3 the tax directly to the Department, he shall pay the tax in the
1635	1635	4 same amount and in the same form in which it would be remitted
1636	1636	5 if the tax had been remitted to the Department by the retailer.
1637	1637	6 On and after January 1, 2025, with respect to the lease of
1638	1638	7 trailers, other than semitrailers as defined in Section 1-187
1639	1639	8 of the Illinois Vehicle Code, that are required to be
1640	1640	9 registered with an agency of this State and that are subject to
1641	1641	10 the tax on lease receipts under this Act, notwithstanding any
1642	1642	11 other provision of this Act to the contrary, for the purpose of
1643	1643	12 reporting and paying tax under this Act on those lease
1644	1644	13 receipts, lessors shall file returns in addition to and
1645	1645	14 separate from the transaction reporting return. Lessors shall
1646	1646	15 file those lease returns and make payment to the Department by
1647	1647	16 electronic means on or before the 20th day of each month
1648	1648	17 following the month, quarter, or year, as applicable, in which
1649	1649	18 lease receipts were received. All lease receipts received by
1650	1650	19 the lessor from the lease of those trailers during the same
1651	1651	20 reporting period shall be reported and tax shall be paid on a
1652	1652	21 single return form to be prescribed by the Department.
1653	1653	22 Where a retailer collects the tax with respect to the
1654	1654	23 selling price of tangible personal property which he sells and
1655	1655	24 the purchaser thereafter returns such tangible personal
1656	1656	25 property and the retailer refunds the selling price thereof to
1657	1657	26 the purchaser, such retailer shall also refund, to the
1658	1658
1659	1659
1660	1660
1661	1661
1662	1662
1663	1663	HB2989 - 45 - LRB104 10865 HLH 20947 b
1664	1664
1665	1665
1666	1666	HB2989- 46 -LRB104 10865 HLH 20947 b HB2989 - 46 - LRB104 10865 HLH 20947 b
1667	1667	HB2989 - 46 - LRB104 10865 HLH 20947 b
1668	1668	1 purchaser, the tax so collected from the purchaser. When
1669	1669	2 filing his return for the period in which he refunds such tax
1670	1670	3 to the purchaser, the retailer may deduct the amount of the tax
1671	1671	4 so refunded by him to the purchaser from any other use tax
1672	1672	5 which such retailer may be required to pay or remit to the
1673	1673	6 Department, as shown by such return, if the amount of the tax
1674	1674	7 to be deducted was previously remitted to the Department by
1675	1675	8 such retailer. If the retailer has not previously remitted the
1676	1676	9 amount of such tax to the Department, he is entitled to no
1677	1677	10 deduction under this Act upon refunding such tax to the
1678	1678	11 purchaser.
1679	1679	12 Any retailer filing a return under this Section shall also
1680	1680	13 include (for the purpose of paying tax thereon) the total tax
1681	1681	14 covered by such return upon the selling price of tangible
1682	1682	15 personal property purchased by him at retail from a retailer,
1683	1683	16 but as to which the tax imposed by this Act was not collected
1684	1684	17 from the retailer filing such return, and such retailer shall
1685	1685	18 remit the amount of such tax to the Department when filing such
1686	1686	19 return.
1687	1687	20 If experience indicates such action to be practicable, the
1688	1688	21 Department may prescribe and furnish a combination or joint
1689	1689	22 return which will enable retailers, who are required to file
1690	1690	23 returns hereunder and also under the Retailers' Occupation Tax
1691	1691	24 Act, to furnish all the return information required by both
1692	1692	25 Acts on the one form.
1693	1693	26 Where the retailer has more than one business registered
1694	1694
1695	1695
1696	1696
1697	1697
1698	1698
1699	1699	HB2989 - 46 - LRB104 10865 HLH 20947 b
1700	1700
1701	1701
1702	1702	HB2989- 47 -LRB104 10865 HLH 20947 b HB2989 - 47 - LRB104 10865 HLH 20947 b
1703	1703	HB2989 - 47 - LRB104 10865 HLH 20947 b
1704	1704	1 with the Department under separate registration under this
1705	1705	2 Act, such retailer may not file each return that is due as a
1706	1706	3 single return covering all such registered businesses, but
1707	1707	4 shall file separate returns for each such registered business.
1708	1708	5 Beginning January 1, 1990, each month the Department shall
1709	1709	6 pay into the State and Local Sales Tax Reform Fund, a special
1710	1710	7 fund in the State Treasury which is hereby created, the net
1711	1711	8 revenue realized for the preceding month from the 1% tax
1712	1712	9 imposed under this Act.
1713	1713	10 Beginning January 1, 1990, each month the Department shall
1714	1714	11 pay into the County and Mass Transit District Fund 4% of the
1715	1715	12 net revenue realized for the preceding month from the 6.25%
1716	1716	13 general rate on the selling price of tangible personal
1717	1717	14 property which is purchased outside Illinois at retail from a
1718	1718	15 retailer and which is titled or registered by an agency of this
1719	1719	16 State's government.
1720	1720	17 Beginning January 1, 1990, each month the Department shall
1721	1721	18 pay into the State and Local Sales Tax Reform Fund, a special
1722	1722	19 fund in the State Treasury, 20% of the net revenue realized for
1723	1723	20 the preceding month from the 6.25% general rate on the selling
1724	1724	21 price of tangible personal property, other than (i) tangible
1725	1725	22 personal property which is purchased outside Illinois at
1726	1726	23 retail from a retailer and which is titled or registered by an
1727	1727	24 agency of this State's government and (ii) aviation fuel sold
1728	1728	25 on or after December 1, 2019. This exception for aviation fuel
1729	1729	26 only applies for so long as the revenue use requirements of 49
1730	1730
1731	1731
1732	1732
1733	1733
1734	1734
1735	1735	HB2989 - 47 - LRB104 10865 HLH 20947 b
1736	1736
1737	1737
1738	1738	HB2989- 48 -LRB104 10865 HLH 20947 b HB2989 - 48 - LRB104 10865 HLH 20947 b
1739	1739	HB2989 - 48 - LRB104 10865 HLH 20947 b
1740	1740	1 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
1741	1741	2 For aviation fuel sold on or after December 1, 2019, each
1742	1742	3 month the Department shall pay into the State Aviation Program
1743	1743	4 Fund 20% of the net revenue realized for the preceding month
1744	1744	5 from the 6.25% general rate on the selling price of aviation
1745	1745	6 fuel, less an amount estimated by the Department to be
1746	1746	7 required for refunds of the 20% portion of the tax on aviation
1747	1747	8 fuel under this Act, which amount shall be deposited into the
1748	1748	9 Aviation Fuel Sales Tax Refund Fund. The Department shall only
1749	1749	10 pay moneys into the State Aviation Program Fund and the
1750	1750	11 Aviation Fuels Sales Tax Refund Fund under this Act for so long
1751	1751	12 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
1752	1752	13 U.S.C. 47133 are binding on the State.
1753	1753	14 Beginning August 1, 2000, each month the Department shall
1754	1754	15 pay into the State and Local Sales Tax Reform Fund 100% of the
1755	1755	16 net revenue realized for the preceding month from the 1.25%
1756	1756	17 rate on the selling price of motor fuel and gasohol. If, in any
1757	1757	18 month, the tax on sales tax holiday items, as defined in
1758	1758	19 Section 3-6, is imposed at the rate of 1.25%, then the
1759	1759	20 Department shall pay 100% of the net revenue realized for that
1760	1760	21 month from the 1.25% rate on the selling price of sales tax
1761	1761	22 holiday items into the State and Local Sales Tax Reform Fund.
1762	1762	23 Beginning January 1, 1990, each month the Department shall
1763	1763	24 pay into the Local Government Tax Fund 16% of the net revenue
1764	1764	25 realized for the preceding month from the 6.25% general rate
1765	1765	26 on the selling price of tangible personal property which is
1766	1766
1767	1767
1768	1768
1769	1769
1770	1770
1771	1771	HB2989 - 48 - LRB104 10865 HLH 20947 b
1772	1772
1773	1773
1774	1774	HB2989- 49 -LRB104 10865 HLH 20947 b HB2989 - 49 - LRB104 10865 HLH 20947 b
1775	1775	HB2989 - 49 - LRB104 10865 HLH 20947 b
1776	1776	1 purchased outside Illinois at retail from a retailer and which
1777	1777	2 is titled or registered by an agency of this State's
1778	1778	3 government.
1779	1779	4 Beginning October 1, 2009, each month the Department shall
1780	1780	5 pay into the Capital Projects Fund an amount that is equal to
1781	1781	6 an amount estimated by the Department to represent 80% of the
1782	1782	7 net revenue realized for the preceding month from the sale of
1783	1783	8 candy, grooming and hygiene products, and soft drinks that had
1784	1784	9 been taxed at a rate of 1% prior to September 1, 2009 but that
1785	1785	10 are now taxed at 6.25%.
1786	1786	11 Beginning July 1, 2011, each month the Department shall
1787	1787	12 pay into the Clean Air Act Permit Fund 80% of the net revenue
1788	1788	13 realized for the preceding month from the 6.25% general rate
1789	1789	14 on the selling price of sorbents used in Illinois in the
1790	1790	15 process of sorbent injection as used to comply with the
1791	1791	16 Environmental Protection Act or the federal Clean Air Act, but
1792	1792	17 the total payment into the Clean Air Act Permit Fund under this
1793	1793	18 Act and the Retailers' Occupation Tax Act shall not exceed
1794	1794	19 $2,000,000 in any fiscal year.
1795	1795	20 Beginning July 1, 2013, each month the Department shall
1796	1796	21 pay into the Underground Storage Tank Fund from the proceeds
1797	1797	22 collected under this Act, the Service Use Tax Act, the Service
1798	1798	23 Occupation Tax Act, and the Retailers' Occupation Tax Act an
1799	1799	24 amount equal to the average monthly deficit in the Underground
1800	1800	25 Storage Tank Fund during the prior year, as certified annually
1801	1801	26 by the Illinois Environmental Protection Agency, but the total
1802	1802
1803	1803
1804	1804
1805	1805
1806	1806
1807	1807	HB2989 - 49 - LRB104 10865 HLH 20947 b
1808	1808
1809	1809
1810	1810	HB2989- 50 -LRB104 10865 HLH 20947 b HB2989 - 50 - LRB104 10865 HLH 20947 b
1811	1811	HB2989 - 50 - LRB104 10865 HLH 20947 b
1812	1812	1 payment into the Underground Storage Tank Fund under this Act,
1813	1813	2 the Service Use Tax Act, the Service Occupation Tax Act, and
1814	1814	3 the Retailers' Occupation Tax Act shall not exceed $18,000,000
1815	1815	4 in any State fiscal year. As used in this paragraph, the
1816	1816	5 "average monthly deficit" shall be equal to the difference
1817	1817	6 between the average monthly claims for payment by the fund and
1818	1818	7 the average monthly revenues deposited into the fund,
1819	1819	8 excluding payments made pursuant to this paragraph.
1820	1820	9 Beginning July 1, 2015, of the remainder of the moneys
1821	1821	10 received by the Department under this Act, the Service Use Tax
1822	1822	11 Act, the Service Occupation Tax Act, and the Retailers'
1823	1823	12 Occupation Tax Act, each month the Department shall deposit
1824	1824	13 $500,000 into the State Crime Laboratory Fund.
1825	1825	14 Of the remainder of the moneys received by the Department
1826	1826	15 pursuant to this Act, (a) 1.75% thereof shall be paid into the
1827	1827	16 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
1828	1828	17 and after July 1, 1989, 3.8% thereof shall be paid into the
1829	1829	18 Build Illinois Fund; provided, however, that if in any fiscal
1830	1830	19 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
1831	1831	20 may be, of the moneys received by the Department and required
1832	1832	21 to be paid into the Build Illinois Fund pursuant to Section 3
1833	1833	22 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
1834	1834	23 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
1835	1835	24 Service Occupation Tax Act, such Acts being hereinafter called
1836	1836	25 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
1837	1837	26 may be, of moneys being hereinafter called the "Tax Act
1838	1838
1839	1839
1840	1840
1841	1841
1842	1842
1843	1843	HB2989 - 50 - LRB104 10865 HLH 20947 b
1844	1844
1845	1845
1846	1846	HB2989- 51 -LRB104 10865 HLH 20947 b HB2989 - 51 - LRB104 10865 HLH 20947 b
1847	1847	HB2989 - 51 - LRB104 10865 HLH 20947 b
1848	1848	1 Amount", and (2) the amount transferred to the Build Illinois
1849	1849	2 Fund from the State and Local Sales Tax Reform Fund shall be
1850	1850	3 less than the Annual Specified Amount (as defined in Section 3
1851	1851	4 of the Retailers' Occupation Tax Act), an amount equal to the
1852	1852	5 difference shall be immediately paid into the Build Illinois
1853	1853	6 Fund from other moneys received by the Department pursuant to
1854	1854	7 the Tax Acts; and further provided, that if on the last
1855	1855	8 business day of any month the sum of (1) the Tax Act Amount
1856	1856	9 required to be deposited into the Build Illinois Bond Account
1857	1857	10 in the Build Illinois Fund during such month and (2) the amount
1858	1858	11 transferred during such month to the Build Illinois Fund from
1859	1859	12 the State and Local Sales Tax Reform Fund shall have been less
1860	1860	13 than 1/12 of the Annual Specified Amount, an amount equal to
1861	1861	14 the difference shall be immediately paid into the Build
1862	1862	15 Illinois Fund from other moneys received by the Department
1863	1863	16 pursuant to the Tax Acts; and, further provided, that in no
1864	1864	17 event shall the payments required under the preceding proviso
1865	1865	18 result in aggregate payments into the Build Illinois Fund
1866	1866	19 pursuant to this clause (b) for any fiscal year in excess of
1867	1867	20 the greater of (i) the Tax Act Amount or (ii) the Annual
1868	1868	21 Specified Amount for such fiscal year; and, further provided,
1869	1869	22 that the amounts payable into the Build Illinois Fund under
1870	1870	23 this clause (b) shall be payable only until such time as the
1871	1871	24 aggregate amount on deposit under each trust indenture
1872	1872	25 securing Bonds issued and outstanding pursuant to the Build
1873	1873	26 Illinois Bond Act is sufficient, taking into account any
1874	1874
1875	1875
1876	1876
1877	1877
1878	1878
1879	1879	HB2989 - 51 - LRB104 10865 HLH 20947 b
1880	1880
1881	1881
1882	1882	HB2989- 52 -LRB104 10865 HLH 20947 b HB2989 - 52 - LRB104 10865 HLH 20947 b
1883	1883	HB2989 - 52 - LRB104 10865 HLH 20947 b
1884	1884	1 future investment income, to fully provide, in accordance with
1885	1885	2 such indenture, for the defeasance of or the payment of the
1886	1886	3 principal of, premium, if any, and interest on the Bonds
1887	1887	4 secured by such indenture and on any Bonds expected to be
1888	1888	5 issued thereafter and all fees and costs payable with respect
1889	1889	6 thereto, all as certified by the Director of the Bureau of the
1890	1890	7 Budget (now Governor's Office of Management and Budget). If on
1891	1891	8 the last business day of any month in which Bonds are
1892	1892	9 outstanding pursuant to the Build Illinois Bond Act, the
1893	1893	10 aggregate of the moneys deposited in the Build Illinois Bond
1894	1894	11 Account in the Build Illinois Fund in such month shall be less
1895	1895	12 than the amount required to be transferred in such month from
1896	1896	13 the Build Illinois Bond Account to the Build Illinois Bond
1897	1897	14 Retirement and Interest Fund pursuant to Section 13 of the
1898	1898	15 Build Illinois Bond Act, an amount equal to such deficiency
1899	1899	16 shall be immediately paid from other moneys received by the
1900	1900	17 Department pursuant to the Tax Acts to the Build Illinois
1901	1901	18 Fund; provided, however, that any amounts paid to the Build
1902	1902	19 Illinois Fund in any fiscal year pursuant to this sentence
1903	1903	20 shall be deemed to constitute payments pursuant to clause (b)
1904	1904	21 of the preceding sentence and shall reduce the amount
1905	1905	22 otherwise payable for such fiscal year pursuant to clause (b)
1906	1906	23 of the preceding sentence. The moneys received by the
1907	1907	24 Department pursuant to this Act and required to be deposited
1908	1908	25 into the Build Illinois Fund are subject to the pledge, claim
1909	1909	26 and charge set forth in Section 12 of the Build Illinois Bond
1910	1910
1911	1911
1912	1912
1913	1913
1914	1914
1915	1915	HB2989 - 52 - LRB104 10865 HLH 20947 b
1916	1916
1917	1917
1918	1918	HB2989- 53 -LRB104 10865 HLH 20947 b HB2989 - 53 - LRB104 10865 HLH 20947 b
1919	1919	HB2989 - 53 - LRB104 10865 HLH 20947 b
1920	1920	1 Act.
1921	1921	2 Subject to payment of amounts into the Build Illinois Fund
1922	1922	3 as provided in the preceding paragraph or in any amendment
1923	1923	4 thereto hereafter enacted, the following specified monthly
1924	1924	5 installment of the amount requested in the certificate of the
1925	1925	6 Chairman of the Metropolitan Pier and Exposition Authority
1926	1926	7 provided under Section 8.25f of the State Finance Act, but not
1927	1927	8 in excess of the sums designated as "Total Deposit", shall be
1928	1928	9 deposited in the aggregate from collections under Section 9 of
1929	1929	10 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
1930	1930	11 9 of the Service Occupation Tax Act, and Section 3 of the
1931	1931	12 Retailers' Occupation Tax Act into the McCormick Place
1932	1932	13 Expansion Project Fund in the specified fiscal years.
1933	1933	14Fiscal YearTotal Deposit151993 $0161994 53,000,000171995 58,000,000181996 61,000,000191997 64,000,000201998 68,000,000211999 71,000,000222000 75,000,000232001 80,000,000242002 93,000,000252003 99,000,000262004103,000,000 14 Fiscal Year Total Deposit 15 1993 $0 16 1994 53,000,000 17 1995 58,000,000 18 1996 61,000,000 19 1997 64,000,000 20 1998 68,000,000 21 1999 71,000,000 22 2000 75,000,000 23 2001 80,000,000 24 2002 93,000,000 25 2003 99,000,000 26 2004 103,000,000
1934	1934	14 Fiscal Year Total Deposit
1935	1935	15 1993 $0
1936	1936	16 1994 53,000,000
1937	1937	17 1995 58,000,000
1938	1938	18 1996 61,000,000
1939	1939	19 1997 64,000,000
1940	1940	20 1998 68,000,000
1941	1941	21 1999 71,000,000
1942	1942	22 2000 75,000,000
1943	1943	23 2001 80,000,000
1944	1944	24 2002 93,000,000
1945	1945	25 2003 99,000,000
1946	1946	26 2004 103,000,000
1947	1947
1948	1948
1949	1949
1950	1950
1951	1951
1952	1952	HB2989 - 53 - LRB104 10865 HLH 20947 b
1953	1953
1954	1954
1955	1955	14 Fiscal Year Total Deposit
1956	1956	15 1993 $0
1957	1957	16 1994 53,000,000
1958	1958	17 1995 58,000,000
1959	1959	18 1996 61,000,000
1960	1960	19 1997 64,000,000
1961	1961	20 1998 68,000,000
1962	1962	21 1999 71,000,000
1963	1963	22 2000 75,000,000
1964	1964	23 2001 80,000,000
1965	1965	24 2002 93,000,000
1966	1966	25 2003 99,000,000
1967	1967	26 2004 103,000,000
1968	1968
1969	1969
1970	1970	HB2989- 54 -LRB104 10865 HLH 20947 b HB2989 - 54 - LRB104 10865 HLH 20947 b
1971	1971	HB2989 - 54 - LRB104 10865 HLH 20947 b
1972	1972	12005108,000,00022006113,000,00032007119,000,00042008126,000,00052009132,000,00062010139,000,00072011146,000,00082012153,000,00092013161,000,000102014170,000,000112015179,000,000122016189,000,000132017199,000,000142018210,000,000152019221,000,000162020233,000,000172021300,000,000182022300,000,000192023300,000,000202024 300,000,000212025 300,000,000222026 300,000,000232027 375,000,000242028 375,000,000252029 375,000,000262030 375,000,000 1 2005 108,000,000 2 2006 113,000,000 3 2007 119,000,000 4 2008 126,000,000 5 2009 132,000,000 6 2010 139,000,000 7 2011 146,000,000 8 2012 153,000,000 9 2013 161,000,000 10 2014 170,000,000 11 2015 179,000,000 12 2016 189,000,000 13 2017 199,000,000 14 2018 210,000,000 15 2019 221,000,000 16 2020 233,000,000 17 2021 300,000,000 18 2022 300,000,000 19 2023 300,000,000 20 2024 300,000,000 21 2025 300,000,000 22 2026 300,000,000 23 2027 375,000,000 24 2028 375,000,000 25 2029 375,000,000 26 2030 375,000,000
1973	1973	1 2005 108,000,000
1974	1974	2 2006 113,000,000
1975	1975	3 2007 119,000,000
1976	1976	4 2008 126,000,000
1977	1977	5 2009 132,000,000
1978	1978	6 2010 139,000,000
1979	1979	7 2011 146,000,000
1980	1980	8 2012 153,000,000
1981	1981	9 2013 161,000,000
1982	1982	10 2014 170,000,000
1983	1983	11 2015 179,000,000
1984	1984	12 2016 189,000,000
1985	1985	13 2017 199,000,000
1986	1986	14 2018 210,000,000
1987	1987	15 2019 221,000,000
1988	1988	16 2020 233,000,000
1989	1989	17 2021 300,000,000
1990	1990	18 2022 300,000,000
1991	1991	19 2023 300,000,000
1992	1992	20 2024 300,000,000
1993	1993	21 2025 300,000,000
1994	1994	22 2026 300,000,000
1995	1995	23 2027 375,000,000
1996	1996	24 2028 375,000,000
1997	1997	25 2029 375,000,000
1998	1998	26 2030 375,000,000
1999	1999
2000	2000
2001	2001
2002	2002
2003	2003
2004	2004	HB2989 - 54 - LRB104 10865 HLH 20947 b
2005	2005
2006	2006	1 2005 108,000,000
2007	2007	2 2006 113,000,000
2008	2008	3 2007 119,000,000
2009	2009	4 2008 126,000,000
2010	2010	5 2009 132,000,000
2011	2011	6 2010 139,000,000
2012	2012	7 2011 146,000,000
2013	2013	8 2012 153,000,000
2014	2014	9 2013 161,000,000
2015	2015	10 2014 170,000,000
2016	2016	11 2015 179,000,000
2017	2017	12 2016 189,000,000
2018	2018	13 2017 199,000,000
2019	2019	14 2018 210,000,000
2020	2020	15 2019 221,000,000
2021	2021	16 2020 233,000,000
2022	2022	17 2021 300,000,000
2023	2023	18 2022 300,000,000
2024	2024	19 2023 300,000,000
2025	2025	20 2024 300,000,000
2026	2026	21 2025 300,000,000
2027	2027	22 2026 300,000,000
2028	2028	23 2027 375,000,000
2029	2029	24 2028 375,000,000
2030	2030	25 2029 375,000,000
2031	2031	26 2030 375,000,000
2032	2032
2033	2033
2034	2034	HB2989- 55 -LRB104 10865 HLH 20947 b HB2989 - 55 - LRB104 10865 HLH 20947 b
2035	2035	HB2989 - 55 - LRB104 10865 HLH 20947 b
2036	2036	12031 375,000,00022032 375,000,00032033 375,000,000 42034375,000,00052035375,000,00062036450,000,0007and 8each fiscal year 9thereafter that bonds 10are outstanding under 11Section 13.2 of the 12Metropolitan Pier and 13Exposition Authority Act, 14but not after fiscal year 2060. 1 2031 375,000,000 2 2032 375,000,000 3 2033 375,000,000 4 2034 375,000,000 5 2035 375,000,000 6 2036 450,000,000 7 and 8 each fiscal year 9 thereafter that bonds 10 are outstanding under 11 Section 13.2 of the 12 Metropolitan Pier and 13 Exposition Authority Act, 14 but not after fiscal year 2060.
2037	2037	1 2031 375,000,000
2038	2038	2 2032 375,000,000
2039	2039	3 2033 375,000,000
2040	2040	4 2034 375,000,000
2041	2041	5 2035 375,000,000
2042	2042	6 2036 450,000,000
2043	2043	7 and
2044	2044	8 each fiscal year
2045	2045	9 thereafter that bonds
2046	2046	10 are outstanding under
2047	2047	11 Section 13.2 of the
2048	2048	12 Metropolitan Pier and
2049	2049	13 Exposition Authority Act,
2050	2050	14 but not after fiscal year 2060.
2051	2051	15 Beginning July 20, 1993 and in each month of each fiscal
2052	2052	16 year thereafter, one-eighth of the amount requested in the
2053	2053	17 certificate of the Chairman of the Metropolitan Pier and
2054	2054	18 Exposition Authority for that fiscal year, less the amount
2055	2055	19 deposited into the McCormick Place Expansion Project Fund by
2056	2056	20 the State Treasurer in the respective month under subsection
2057	2057	21 (g) of Section 13 of the Metropolitan Pier and Exposition
2058	2058	22 Authority Act, plus cumulative deficiencies in the deposits
2059	2059	23 required under this Section for previous months and years,
2060	2060	24 shall be deposited into the McCormick Place Expansion Project
2061	2061	25 Fund, until the full amount requested for the fiscal year, but
2062	2062	26 not in excess of the amount specified above as "Total
2063	2063
2064	2064
2065	2065
2066	2066
2067	2067
2068	2068	HB2989 - 55 - LRB104 10865 HLH 20947 b
2069	2069
2070	2070	1 2031 375,000,000
2071	2071	2 2032 375,000,000
2072	2072	3 2033 375,000,000
2073	2073	4 2034 375,000,000
2074	2074	5 2035 375,000,000
2075	2075	6 2036 450,000,000
2076	2076	7 and
2077	2077	8 each fiscal year
2078	2078	9 thereafter that bonds
2079	2079	10 are outstanding under
2080	2080	11 Section 13.2 of the
2081	2081	12 Metropolitan Pier and
2082	2082	13 Exposition Authority Act,
2083	2083	14 but not after fiscal year 2060.
2084	2084
2085	2085
2086	2086	HB2989- 56 -LRB104 10865 HLH 20947 b HB2989 - 56 - LRB104 10865 HLH 20947 b
2087	2087	HB2989 - 56 - LRB104 10865 HLH 20947 b
2088	2088	1 Deposit", has been deposited.
2089	2089	2 Subject to payment of amounts into the Capital Projects
2090	2090	3 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
2091	2091	4 and the McCormick Place Expansion Project Fund pursuant to the
2092	2092	5 preceding paragraphs or in any amendments thereto hereafter
2093	2093	6 enacted, for aviation fuel sold on or after December 1, 2019,
2094	2094	7 the Department shall each month deposit into the Aviation Fuel
2095	2095	8 Sales Tax Refund Fund an amount estimated by the Department to
2096	2096	9 be required for refunds of the 80% portion of the tax on
2097	2097	10 aviation fuel under this Act. The Department shall only
2098	2098	11 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
2099	2099	12 under this paragraph for so long as the revenue use
2100	2100	13 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
2101	2101	14 binding on the State.
2102	2102	15 Subject to payment of amounts into the Build Illinois Fund
2103	2103	16 and the McCormick Place Expansion Project Fund pursuant to the
2104	2104	17 preceding paragraphs or in any amendments thereto hereafter
2105	2105	18 enacted, beginning July 1, 1993 and ending on September 30,
2106	2106	19 2013, the Department shall each month pay into the Illinois
2107	2107	20 Tax Increment Fund 0.27% of 80% of the net revenue realized for
2108	2108	21 the preceding month from the 6.25% general rate on the selling
2109	2109	22 price of tangible personal property.
2110	2110	23 Subject to payment of amounts into the Build Illinois
2111	2111	24 Fund, the McCormick Place Expansion Project Fund, the Illinois
2112	2112	25 Tax Increment Fund, and the Energy Infrastructure Fund
2113	2113	26 pursuant to the preceding paragraphs or in any amendments to
2114	2114
2115	2115
2116	2116
2117	2117
2118	2118
2119	2119	HB2989 - 56 - LRB104 10865 HLH 20947 b
2120	2120
2121	2121
2122	2122	HB2989- 57 -LRB104 10865 HLH 20947 b HB2989 - 57 - LRB104 10865 HLH 20947 b
2123	2123	HB2989 - 57 - LRB104 10865 HLH 20947 b
2124	2124	1 this Section hereafter enacted, beginning on the first day of
2125	2125	2 the first calendar month to occur on or after August 26, 2014
2126	2126	3 (the effective date of Public Act 98-1098), each month, from
2127	2127	4 the collections made under Section 9 of the Use Tax Act,
2128	2128	5 Section 9 of the Service Use Tax Act, Section 9 of the Service
2129	2129	6 Occupation Tax Act, and Section 3 of the Retailers' Occupation
2130	2130	7 Tax Act, the Department shall pay into the Tax Compliance and
2131	2131	8 Administration Fund, to be used, subject to appropriation, to
2132	2132	9 fund additional auditors and compliance personnel at the
2133	2133	10 Department of Revenue, an amount equal to 1/12 of 5% of 80% of
2134	2134	11 the cash receipts collected during the preceding fiscal year
2135	2135	12 by the Audit Bureau of the Department under the Use Tax Act,
2136	2136	13 the Service Use Tax Act, the Service Occupation Tax Act, the
2137	2137	14 Retailers' Occupation Tax Act, and associated local occupation
2138	2138	15 and use taxes administered by the Department.
2139	2139	16 Subject to payments of amounts into the Build Illinois
2140	2140	17 Fund, the McCormick Place Expansion Project Fund, the Illinois
2141	2141	18 Tax Increment Fund, and the Tax Compliance and Administration
2142	2142	19 Fund as provided in this Section, beginning on July 1, 2018 the
2143	2143	20 Department shall pay each month into the Downstate Public
2144	2144	21 Transportation Fund the moneys required to be so paid under
2145	2145	22 Section 2-3 of the Downstate Public Transportation Act.
2146	2146	23 Subject to successful execution and delivery of a
2147	2147	24 public-private agreement between the public agency and private
2148	2148	25 entity and completion of the civic build, beginning on July 1,
2149	2149	26 2023, of the remainder of the moneys received by the
2150	2150
2151	2151
2152	2152
2153	2153
2154	2154
2155	2155	HB2989 - 57 - LRB104 10865 HLH 20947 b
2156	2156
2157	2157
2158	2158	HB2989- 58 -LRB104 10865 HLH 20947 b HB2989 - 58 - LRB104 10865 HLH 20947 b
2159	2159	HB2989 - 58 - LRB104 10865 HLH 20947 b
2160	2160	1 Department under the Use Tax Act, the Service Use Tax Act, the
2161	2161	2 Service Occupation Tax Act, and this Act, the Department shall
2162	2162	3 deposit the following specified deposits in the aggregate from
2163	2163	4 collections under the Use Tax Act, the Service Use Tax Act, the
2164	2164	5 Service Occupation Tax Act, and the Retailers' Occupation Tax
2165	2165	6 Act, as required under Section 8.25g of the State Finance Act
2166	2166	7 for distribution consistent with the Public-Private
2167	2167	8 Partnership for Civic and Transit Infrastructure Project Act.
2168	2168	9 The moneys received by the Department pursuant to this Act and
2169	2169	10 required to be deposited into the Civic and Transit
2170	2170	11 Infrastructure Fund are subject to the pledge, claim, and
2171	2171	12 charge set forth in Section 25-55 of the Public-Private
2172	2172	13 Partnership for Civic and Transit Infrastructure Project Act.
2173	2173	14 As used in this paragraph, "civic build", "private entity",
2174	2174	15 "public-private agreement", and "public agency" have the
2175	2175	16 meanings provided in Section 25-10 of the Public-Private
2176	2176	17 Partnership for Civic and Transit Infrastructure Project Act.
2177	2177	18 Fiscal Year............................Total Deposit
2178	2178	19 2024....................................$200,000,000
2179	2179	20 2025....................................$206,000,000
2180	2180	21 2026....................................$212,200,000
2181	2181	22 2027....................................$218,500,000
2182	2182	23 2028....................................$225,100,000
2183	2183	24 2029....................................$288,700,000
2184	2184	25 2030....................................$298,900,000
2185	2185	26 2031....................................$309,300,000
2186	2186
2187	2187
2188	2188
2189	2189
2190	2190
2191	2191	HB2989 - 58 - LRB104 10865 HLH 20947 b
2192	2192
2193	2193
2194	2194	HB2989- 59 -LRB104 10865 HLH 20947 b HB2989 - 59 - LRB104 10865 HLH 20947 b
2195	2195	HB2989 - 59 - LRB104 10865 HLH 20947 b
2196	2196	1 2032....................................$320,100,000
2197	2197	2 2033....................................$331,200,000
2198	2198	3 2034....................................$341,200,000
2199	2199	4 2035....................................$351,400,000
2200	2200	5 2036....................................$361,900,000
2201	2201	6 2037....................................$372,800,000
2202	2202	7 2038....................................$384,000,000
2203	2203	8 2039....................................$395,500,000
2204	2204	9 2040....................................$407,400,000
2205	2205	10 2041....................................$419,600,000
2206	2206	11 2042....................................$432,200,000
2207	2207	12 2043....................................$445,100,000
2208	2208	13 Beginning July 1, 2021 and until July 1, 2022, subject to
2209	2209	14 the payment of amounts into the State and Local Sales Tax
2210	2210	15 Reform Fund, the Build Illinois Fund, the McCormick Place
2211	2211	16 Expansion Project Fund, the Illinois Tax Increment Fund, and
2212	2212	17 the Tax Compliance and Administration Fund as provided in this
2213	2213	18 Section, the Department shall pay each month into the Road
2214	2214	19 Fund the amount estimated to represent 16% of the net revenue
2215	2215	20 realized from the taxes imposed on motor fuel and gasohol.
2216	2216	21 Beginning July 1, 2022 and until July 1, 2023, subject to the
2217	2217	22 payment of amounts into the State and Local Sales Tax Reform
2218	2218	23 Fund, the Build Illinois Fund, the McCormick Place Expansion
2219	2219	24 Project Fund, the Illinois Tax Increment Fund, and the Tax
2220	2220	25 Compliance and Administration Fund as provided in this
2221	2221	26 Section, the Department shall pay each month into the Road
2222	2222
2223	2223
2224	2224
2225	2225
2226	2226
2227	2227	HB2989 - 59 - LRB104 10865 HLH 20947 b
2228	2228
2229	2229
2230	2230	HB2989- 60 -LRB104 10865 HLH 20947 b HB2989 - 60 - LRB104 10865 HLH 20947 b
2231	2231	HB2989 - 60 - LRB104 10865 HLH 20947 b
2232	2232	1 Fund the amount estimated to represent 32% of the net revenue
2233	2233	2 realized from the taxes imposed on motor fuel and gasohol.
2234	2234	3 Beginning July 1, 2023 and until July 1, 2024, subject to the
2235	2235	4 payment of amounts into the State and Local Sales Tax Reform
2236	2236	5 Fund, the Build Illinois Fund, the McCormick Place Expansion
2237	2237	6 Project Fund, the Illinois Tax Increment Fund, and the Tax
2238	2238	7 Compliance and Administration Fund as provided in this
2239	2239	8 Section, the Department shall pay each month into the Road
2240	2240	9 Fund the amount estimated to represent 48% of the net revenue
2241	2241	10 realized from the taxes imposed on motor fuel and gasohol.
2242	2242	11 Beginning July 1, 2024 and until July 1, 2025, subject to the
2243	2243	12 payment of amounts into the State and Local Sales Tax Reform
2244	2244	13 Fund, the Build Illinois Fund, the McCormick Place Expansion
2245	2245	14 Project Fund, the Illinois Tax Increment Fund, and the Tax
2246	2246	15 Compliance and Administration Fund as provided in this
2247	2247	16 Section, the Department shall pay each month into the Road
2248	2248	17 Fund the amount estimated to represent 64% of the net revenue
2249	2249	18 realized from the taxes imposed on motor fuel and gasohol.
2250	2250	19 Beginning on July 1, 2025, subject to the payment of amounts
2251	2251	20 into the State and Local Sales Tax Reform Fund, the Build
2252	2252	21 Illinois Fund, the McCormick Place Expansion Project Fund, the
2253	2253	22 Illinois Tax Increment Fund, and the Tax Compliance and
2254	2254	23 Administration Fund as provided in this Section, the
2255	2255	24 Department shall pay each month into the Road Fund the amount
2256	2256	25 estimated to represent 80% of the net revenue realized from
2257	2257	26 the taxes imposed on motor fuel and gasohol. As used in this
2258	2258
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2268	2268	1 paragraph "motor fuel" has the meaning given to that term in
2269	2269	2 Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
2270	2270	3 meaning given to that term in Section 3-40 of this Act.
2271	2271	4 Of the remainder of the moneys received by the Department
2272	2272	5 pursuant to this Act, 75% thereof shall be paid into the State
2273	2273	6 Treasury and 25% shall be reserved in a special account and
2274	2274	7 used only for the transfer to the Common School Fund as part of
2275	2275	8 the monthly transfer from the General Revenue Fund in
2276	2276	9 accordance with Section 8a of the State Finance Act.
2277	2277	10 As soon as possible after the first day of each month, upon
2278	2278	11 certification of the Department of Revenue, the Comptroller
2279	2279	12 shall order transferred and the Treasurer shall transfer from
2280	2280	13 the General Revenue Fund to the Motor Fuel Tax Fund an amount
2281	2281	14 equal to 1.7% of 80% of the net revenue realized under this Act
2282	2282	15 for the second preceding month. Beginning April 1, 2000, this
2283	2283	16 transfer is no longer required and shall not be made.
2284	2284	17 Net revenue realized for a month shall be the revenue
2285	2285	18 collected by the State pursuant to this Act, less the amount
2286	2286	19 paid out during that month as refunds to taxpayers for
2287	2287	20 overpayment of liability.
2288	2288	21 For greater simplicity of administration, manufacturers,
2289	2289	22 importers and wholesalers whose products are sold at retail in
2290	2290	23 Illinois by numerous retailers, and who wish to do so, may
2291	2291	24 assume the responsibility for accounting and paying to the
2292	2292	25 Department all tax accruing under this Act with respect to
2293	2293	26 such sales, if the retailers who are affected do not make
2294	2294
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2304	2304	1 written objection to the Department to this arrangement.
2305	2305	2 (Source: P.A. 102-700, Article 60, Section 60-15, eff.
2306	2306	3 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
2307	2307	4 102-1019, eff. 1-1-23; 103-154, eff. 6-30-23; 103-363, eff.
2308	2308	5 7-28-23; 103-592, Article 75, Section 75-5, eff. 1-1-25;
2309	2309	6 103-592, Article 110, Section 110-5, eff. 6-7-24; 103-1055,
2310	2310	7 eff. 12-20-24.)
2311	2311	8 Section 15. The Retailers' Occupation Tax Act is amended
2312	2312	9 by changing Sections 2-8, 2-10 and 3 as follows:
2313	2313	10 (35 ILCS 120/2-8)
2314	2314	11 Sec. 2-8. Sales tax holiday items.
2315	2315	12 (a) Any tangible personal property described in this
2316	2316	13 subsection is a sales tax holiday item and qualifies for the
2317	2317	14 1.25% reduced rate of tax for the sales tax holiday period
2318	2318	15 period set forth in Section 2-10 of this Act (hereinafter
2319	2319	16 referred to as the Sales Tax Holiday Period). The reduced rate
2320	2320	17 on these items shall be administered under the provisions of
2321	2321	18 subsection (b) of this Section. The following items are
2322	2322	19 subject to the reduced rate:
2323	2323	20 (1) Clothing items that each have a retail selling
2324	2324	21 price of less than $125.
2325	2325	22 "Clothing" means, unless otherwise specified in this
2326	2326	23 Section, all human wearing apparel suitable for general
2327	2327	24 use. "Clothing" does not include clothing accessories,
2328	2328
2329	2329
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2331	2331
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2338	2338	1 protective equipment, or sport or recreational equipment.
2339	2339	2 "Clothing" includes, but is not limited to: household and
2340	2340	3 shop aprons; athletic supporters; bathing suits and caps;
2341	2341	4 belts and suspenders; boots; coats and jackets; ear muffs;
2342	2342	5 footlets; gloves and mittens for general use; hats and
2343	2343	6 caps; hosiery; insoles for shoes; lab coats; neckties;
2344	2344	7 overshoes; pantyhose; rainwear; rubber pants; sandals;
2345	2345	8 scarves; shoes and shoelaces; slippers; sneakers; socks
2346	2346	9 and stockings; steel-toed shoes; underwear; and school
2347	2347	10 uniforms.
2348	2348	11 "Clothing accessories" means, but is not limited to:
2349	2349	12 briefcases; cosmetics; hair notions, including, but not
2350	2350	13 limited to barrettes, hair bows, and hair nets; handbags;
2351	2351	14 handkerchiefs; jewelry; non-prescription sunglasses;
2352	2352	15 umbrellas; wallets; watches; and wigs and hair pieces.
2353	2353	16 "Protective equipment" means, but is not limited to:
2354	2354	17 breathing masks; clean room apparel and equipment; ear and
2355	2355	18 hearing protectors; face shields; hard hats; helmets;
2356	2356	19 paint or dust respirators; protective gloves; safety
2357	2357	20 glasses and goggles; safety belts; tool belts; and
2358	2358	21 welder's gloves and masks.
2359	2359	22 "Sport or recreational equipment" means, but is not
2360	2360	23 limited to: ballet and tap shoes; cleated or spiked
2361	2361	24 athletic shoes; gloves, including, but not limited to,
2362	2362	25 baseball, bowling, boxing, hockey, and golf gloves;
2363	2363	26 goggles; hand and elbow guards; life preservers and vests;
2364	2364
2365	2365
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2374	2374	1 mouth guards; roller and ice skates; shin guards; shoulder
2375	2375	2 pads; ski boots; waders; and wetsuits and fins.
2376	2376	3 (2) School supplies. "School supplies" means, unless
2377	2377	4 otherwise specified in this Section, items used by a
2378	2378	5 student in a course of study. The purchase of school
2379	2379	6 supplies for use by persons other than students for use in
2380	2380	7 a course of study are not eligible for the reduced rate of
2381	2381	8 tax. "School supplies" do not include school art supplies;
2382	2382	9 school instructional materials; cameras; film and memory
2383	2383	10 cards; videocameras, tapes, and videotapes; computers;
2384	2384	11 cell phones; Personal Digital Assistants (PDAs); handheld
2385	2385	12 electronic schedulers; and school computer supplies.
2386	2386	13 "School supplies" includes, but is not limited to:
2387	2387	14 binders; book bags; calculators; cellophane tape;
2388	2388	15 blackboard chalk; compasses; composition books; crayons;
2389	2389	16 erasers; expandable, pocket, plastic, and manila folders;
2390	2390	17 glue, paste, and paste sticks; highlighters; index cards;
2391	2391	18 index card boxes; legal pads; lunch boxes; markers;
2392	2392	19 notebooks; paper, including loose leaf ruled notebook
2393	2393	20 paper, copy paper, graph paper, tracing paper, manila
2394	2394	21 paper, colored paper, poster board, and construction
2395	2395	22 paper; pencils; pencil leads; pens; ink and ink refills
2396	2396	23 for pens; pencil boxes and other school supply boxes;
2397	2397	24 pencil sharpeners; protractors; rulers; scissors; and
2398	2398	25 writing tablets.
2399	2399	26 "School art supply" means an item commonly used by a
2400	2400
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2402	2402
2403	2403
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2410	2410	1 student in a course of study for artwork and includes only
2411	2411	2 the following items: clay and glazes; acrylic, tempera,
2412	2412	3 and oil paint; paintbrushes for artwork; sketch and
2413	2413	4 drawing pads; and watercolors.
2414	2414	5 "School instructional material" means written material
2415	2415	6 commonly used by a student in a course of study as a
2416	2416	7 reference and to learn the subject being taught and
2417	2417	8 includes only the following items: reference books;
2418	2418	9 reference maps and globes; textbooks; and workbooks.
2419	2419	10 "School computer supply" means an item commonly used
2420	2420	11 by a student in a course of study in which a computer is
2421	2421	12 used and applies only to the following items: flashdrives
2422	2422	13 and other computer data storage devices; data storage
2423	2423	14 media, such as diskettes and compact disks; boxes and
2424	2424	15 cases for disk storage; external ports or drives; computer
2425	2425	16 cases; computer cables; computer printers; and printer
2426	2426	17 cartridges, toner, and ink.
2427	2427	18 (b) Administration. Notwithstanding any other provision of
2428	2428	19 this Act, the reduced rate of tax under Section 3-10 of this
2429	2429	20 Act for clothing and school supplies shall be administered by
2430	2430	21 the Department under the provisions of this subsection (b).
2431	2431	22 (1) Bundled sales. Items that qualify for the reduced
2432	2432	23 rate of tax that are bundled together with items that do
2433	2433	24 not qualify for the reduced rate of tax and that are sold
2434	2434	25 for one itemized price will be subject to the reduced rate
2435	2435	26 of tax only if the value of the items that qualify for the
2436	2436
2437	2437
2438	2438
2439	2439
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2442	2442
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2446	2446	1 reduced rate of tax exceeds the value of the items that do
2447	2447	2 not qualify for the reduced rate of tax.
2448	2448	3 (2) Coupons and discounts. An unreimbursed discount by
2449	2449	4 the seller reduces the sales price of the property so that
2450	2450	5 the discounted sales price determines whether the sales
2451	2451	6 price is within a sales tax holiday price threshold. A
2452	2452	7 coupon or other reduction in the sales price is treated as
2453	2453	8 a discount if the seller is not reimbursed for the coupon
2454	2454	9 or reduction amount by a third party.
2455	2455	10 (3) Splitting of items normally sold together.
2456	2456	11 Articles that are normally sold as a single unit must
2457	2457	12 continue to be sold in that manner. Such articles cannot
2458	2458	13 be priced separately and sold as individual items in order
2459	2459	14 to obtain the reduced rate of tax. For example, a pair of
2460	2460	15 shoes cannot have each shoe sold separately so that the
2461	2461	16 sales price of each shoe is within a sales tax holiday
2462	2462	17 price threshold.
2463	2463	18 (4) Rain checks. A rain check is a procedure that
2464	2464	19 allows a customer to purchase an item at a certain price at
2465	2465	20 a later time because the particular item was out of stock.
2466	2466	21 Eligible property that customers purchase during the sales
2467	2467	22 tax holiday period Sales Tax Holiday Period with the use
2468	2468	23 of a rain check will qualify for the reduced rate of tax
2469	2469	24 regardless of when the rain check was issued. Issuance of
2470	2470	25 a rain check during the sales tax holiday period Sales Tax
2471	2471	26 Holiday Period will not qualify eligible property for the
2472	2472
2473	2473
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2482	2482	1 reduced rate of tax if the property is actually purchased
2483	2483	2 after the sales tax holiday period Sales Tax Holiday
2484	2484	3 Period.
2485	2485	4 (5) Exchanges. The procedure for an exchange in
2486	2486	5 regards to a sales tax holiday is as follows:
2487	2487	6 (A) If a customer purchases an item of eligible
2488	2488	7 property during the sales tax holiday period Sales Tax
2489	2489	8 Holiday Period, but later exchanges the item for a
2490	2490	9 similar eligible item, even if a different size,
2491	2491	10 different color, or other feature, no additional tax
2492	2492	11 is due even if the exchange is made after the sales tax
2493	2493	12 holiday period Sales Tax Holiday Period.
2494	2494	13 (B) If a customer purchases an item of eligible
2495	2495	14 property during the sales tax holiday period Sales Tax
2496	2496	15 Holiday Period, but after the sales tax holiday period
2497	2497	16 Sales Tax Holiday Period has ended, the customer
2498	2498	17 returns the item and receives credit on the purchase
2499	2499	18 of a different item, the 6.25% general merchandise
2500	2500	19 sales tax rate is due on the sale of the newly
2501	2501	20 purchased item.
2502	2502	21 (C) If a customer purchases an item of eligible
2503	2503	22 property before the sales tax holiday period Sales Tax
2504	2504	23 Holiday Period, but during the sales tax holiday
2505	2505	24 period Sales Tax Holiday Period the customer returns
2506	2506	25 the item and receives credit on the purchase of a
2507	2507	26 different item of eligible property, the reduced rate
2508	2508
2509	2509
2510	2510
2511	2511
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2514	2514
2515	2515
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2517	2517	HB2989 - 68 - LRB104 10865 HLH 20947 b
2518	2518	1 of tax is due on the sale of the new item if the new
2519	2519	2 item is purchased during the sales tax holiday period
2520	2520	3 Sales Tax Holiday Period.
2521	2521	4 (6) (Blank).
2522	2522	5 (7) Order date and back orders. For the purpose of a
2523	2523	6 sales tax holiday, eligible property qualifies for the
2524	2524	7 reduced rate of tax if: (i) the item is both delivered to
2525	2525	8 and paid for by the customer during the sales tax holiday
2526	2526	9 period Sales Tax Holiday Period or (ii) the customer
2527	2527	10 orders and pays for the item and the seller accepts the
2528	2528	11 order during the sales tax holiday period Sales Tax
2529	2529	12 Holiday Period for immediate shipment, even if delivery is
2530	2530	13 made after the sales tax holiday period Sales Tax Holiday
2531	2531	14 Period. The seller accepts an order when the seller has
2532	2532	15 taken action to fill the order for immediate shipment.
2533	2533	16 Actions to fill an order include placement of an "in date"
2534	2534	17 stamp on an order or assignment of an "order number" to an
2535	2535	18 order within the sales tax holiday period Sales Tax
2536	2536	19 Holiday Period. An order is for immediate shipment when
2537	2537	20 the customer does not request delayed shipment. An order
2538	2538	21 is for immediate shipment notwithstanding that the
2539	2539	22 shipment may be delayed because of a backlog of orders or
2540	2540	23 because stock is currently unavailable to, or on back
2541	2541	24 order by, the seller.
2542	2542	25 (8) Returns. For a 60-day period immediately after the
2543	2543	26 sales tax holiday period Sales Tax Holiday Period, if a
2544	2544
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2554	2554	1 customer returns an item that would qualify for the
2555	2555	2 reduced rate of tax, credit for or refund of sales tax
2556	2556	3 shall be given only at the reduced rate unless the
2557	2557	4 customer provides a receipt or invoice that shows tax was
2558	2558	5 paid at the 6.25% general merchandise rate, or the seller
2559	2559	6 has sufficient documentation to show that tax was paid at
2560	2560	7 the 6.25% general merchandise rate on the specific item.
2561	2561	8 This 60-day period is set solely for the purpose of
2562	2562	9 designating a time period during which the customer must
2563	2563	10 provide documentation that shows that the appropriate
2564	2564	11 sales tax rate was paid on returned merchandise. The
2565	2565	12 60-day period is not intended to change a seller's policy
2566	2566	13 on the time period during which the seller will accept
2567	2567	14 returns.
2568	2568	15 (b-5) As used in this Section, "sales tax holiday period"
2569	2569	16 means:
2570	2570	17 (1) from August 6, 2010 through August 15, 2010;
2571	2571	18 (2) from August 5, 2022 through August 14, 2022; and
2572	2572	19 (3) in 2025 and each year thereafter, the 10-day
2573	2573	20 period that begins on the first Monday in August.
2574	2574	21 (c) The Department may implement the provisions of this
2575	2575	22 Section through the use of emergency rules, along with
2576	2576	23 permanent rules filed concurrently with such emergency rules,
2577	2577	24 in accordance with the provisions of Section 5-45 of the
2578	2578	25 Illinois Administrative Procedure Act. For purposes of the
2579	2579	26 Illinois Administrative Procedure Act, the adoption of rules
2580	2580
2581	2581
2582	2582
2583	2583
2584	2584
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2590	2590	1 to implement the provisions of this Section shall be deemed an
2591	2591	2 emergency and necessary for the public interest, safety, and
2592	2592	3 welfare.
2593	2593	4 (Source: P.A. 102-700, eff. 4-19-22.)
2594	2594	5 (35 ILCS 120/2-10)
2595	2595	6 Sec. 2-10. Rate of tax. Unless otherwise provided in this
2596	2596	7 Section, the tax imposed by this Act is at the rate of 6.25% of
2597	2597	8 gross receipts from sales, which, on and after January 1,
2598	2598	9 2025, includes leases, of tangible personal property made in
2599	2599	10 the course of business.
2600	2600	11 Beginning on July 1, 2000 and through December 31, 2000,
2601	2601	12 with respect to motor fuel, as defined in Section 1.1 of the
2602	2602	13 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
2603	2603	14 the Use Tax Act, the tax is imposed at the rate of 1.25%.
2604	2604	15 During the sales tax holiday period, as defined in Section
2605	2605	16 2-8, Beginning on August 6, 2010 through August 15, 2010, and
2606	2606	17 beginning again on August 5, 2022 through August 14, 2022,
2607	2607	18 with respect to sales tax holiday items described as defined
2608	2608	19 in Section 2-8 of this Act, the tax is imposed at the rate of
2609	2609	20 1.25%.
2610	2610	21 Within 14 days after July 1, 2000 (the effective date of
2611	2611	22 Public Act 91-872), each retailer of motor fuel and gasohol
2612	2612	23 shall cause the following notice to be posted in a prominently
2613	2613	24 visible place on each retail dispensing device that is used to
2614	2614	25 dispense motor fuel or gasohol in the State of Illinois: "As of
2615	2615
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2621	2621
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2625	2625	1 July 1, 2000, the State of Illinois has eliminated the State's
2626	2626	2 share of sales tax on motor fuel and gasohol through December
2627	2627	3 31, 2000. The price on this pump should reflect the
2628	2628	4 elimination of the tax." The notice shall be printed in bold
2629	2629	5 print on a sign that is no smaller than 4 inches by 8 inches.
2630	2630	6 The sign shall be clearly visible to customers. Any retailer
2631	2631	7 who fails to post or maintain a required sign through December
2632	2632	8 31, 2000 is guilty of a petty offense for which the fine shall
2633	2633	9 be $500 per day per each retail premises where a violation
2634	2634	10 occurs.
2635	2635	11 With respect to gasohol, as defined in the Use Tax Act, the
2636	2636	12 tax imposed by this Act applies to (i) 70% of the proceeds of
2637	2637	13 sales made on or after January 1, 1990, and before July 1,
2638	2638	14 2003, (ii) 80% of the proceeds of sales made on or after July
2639	2639	15 1, 2003 and on or before July 1, 2017, (iii) 100% of the
2640	2640	16 proceeds of sales made after July 1, 2017 and prior to January
2641	2641	17 1, 2024, (iv) 90% of the proceeds of sales made on or after
2642	2642	18 January 1, 2024 and on or before December 31, 2028, and (v)
2643	2643	19 100% of the proceeds of sales made after December 31, 2028. If,
2644	2644	20 at any time, however, the tax under this Act on sales of
2645	2645	21 gasohol, as defined in the Use Tax Act, is imposed at the rate
2646	2646	22 of 1.25%, then the tax imposed by this Act applies to 100% of
2647	2647	23 the proceeds of sales of gasohol made during that time.
2648	2648	24 With respect to mid-range ethanol blends, as defined in
2649	2649	25 Section 3-44.3 of the Use Tax Act, the tax imposed by this Act
2650	2650	26 applies to (i) 80% of the proceeds of sales made on or after
2651	2651
2652	2652
2653	2653
2654	2654
2655	2655
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2657	2657
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2661	2661	1 January 1, 2024 and on or before December 31, 2028 and (ii)
2662	2662	2 100% of the proceeds of sales made after December 31, 2028. If,
2663	2663	3 at any time, however, the tax under this Act on sales of
2664	2664	4 mid-range ethanol blends is imposed at the rate of 1.25%, then
2665	2665	5 the tax imposed by this Act applies to 100% of the proceeds of
2666	2666	6 sales of mid-range ethanol blends made during that time.
2667	2667	7 With respect to majority blended ethanol fuel, as defined
2668	2668	8 in the Use Tax Act, the tax imposed by this Act does not apply
2669	2669	9 to the proceeds of sales made on or after July 1, 2003 and on
2670	2670	10 or before December 31, 2028 but applies to 100% of the proceeds
2671	2671	11 of sales made thereafter.
2672	2672	12 With respect to biodiesel blends, as defined in the Use
2673	2673	13 Tax Act, with no less than 1% and no more than 10% biodiesel,
2674	2674	14 the tax imposed by this Act applies to (i) 80% of the proceeds
2675	2675	15 of sales made on or after July 1, 2003 and on or before
2676	2676	16 December 31, 2018 and (ii) 100% of the proceeds of sales made
2677	2677	17 after December 31, 2018 and before January 1, 2024. On and
2678	2678	18 after January 1, 2024 and on or before December 31, 2030, the
2679	2679	19 taxation of biodiesel, renewable diesel, and biodiesel blends
2680	2680	20 shall be as provided in Section 3-5.1 of the Use Tax Act. If,
2681	2681	21 at any time, however, the tax under this Act on sales of
2682	2682	22 biodiesel blends, as defined in the Use Tax Act, with no less
2683	2683	23 than 1% and no more than 10% biodiesel is imposed at the rate
2684	2684	24 of 1.25%, then the tax imposed by this Act applies to 100% of
2685	2685	25 the proceeds of sales of biodiesel blends with no less than 1%
2686	2686	26 and no more than 10% biodiesel made during that time.
2687	2687
2688	2688
2689	2689
2690	2690
2691	2691
2692	2692	HB2989 - 72 - LRB104 10865 HLH 20947 b
2693	2693
2694	2694
2695	2695	HB2989- 73 -LRB104 10865 HLH 20947 b HB2989 - 73 - LRB104 10865 HLH 20947 b
2696	2696	HB2989 - 73 - LRB104 10865 HLH 20947 b
2697	2697	1 With respect to biodiesel, as defined in the Use Tax Act,
2698	2698	2 and biodiesel blends, as defined in the Use Tax Act, with more
2699	2699	3 than 10% but no more than 99% biodiesel, the tax imposed by
2700	2700	4 this Act does not apply to the proceeds of sales made on or
2701	2701	5 after July 1, 2003 and on or before December 31, 2023. On and
2702	2702	6 after January 1, 2024 and on or before December 31, 2030, the
2703	2703	7 taxation of biodiesel, renewable diesel, and biodiesel blends
2704	2704	8 shall be as provided in Section 3-5.1 of the Use Tax Act.
2705	2705	9 Until July 1, 2022 and from July 1, 2023 through December
2706	2706	10 31, 2025, with respect to food for human consumption that is to
2707	2707	11 be consumed off the premises where it is sold (other than
2708	2708	12 alcoholic beverages, food consisting of or infused with adult
2709	2709	13 use cannabis, soft drinks, and food that has been prepared for
2710	2710	14 immediate consumption), the tax is imposed at the rate of 1%.
2711	2711	15 Beginning July 1, 2022 and until July 1, 2023, with respect to
2712	2712	16 food for human consumption that is to be consumed off the
2713	2713	17 premises where it is sold (other than alcoholic beverages,
2714	2714	18 food consisting of or infused with adult use cannabis, soft
2715	2715	19 drinks, and food that has been prepared for immediate
2716	2716	20 consumption), the tax is imposed at the rate of 0%. On and
2717	2717	21 after January 1, 2026, food for human consumption that is to be
2718	2718	22 consumed off the premises where it is sold (other than
2719	2719	23 alcoholic beverages, food consisting of or infused with adult
2720	2720	24 use cannabis, soft drinks, candy, and food that has been
2721	2721	25 prepared for immediate consumption) is exempt from the tax
2722	2722	26 imposed by this Act.
2723	2723
2724	2724
2725	2725
2726	2726
2727	2727
2728	2728	HB2989 - 73 - LRB104 10865 HLH 20947 b
2729	2729
2730	2730
2731	2731	HB2989- 74 -LRB104 10865 HLH 20947 b HB2989 - 74 - LRB104 10865 HLH 20947 b
2732	2732	HB2989 - 74 - LRB104 10865 HLH 20947 b
2733	2733	1 With respect to prescription and nonprescription
2734	2734	2 medicines, drugs, medical appliances, products classified as
2735	2735	3 Class III medical devices by the United States Food and Drug
2736	2736	4 Administration that are used for cancer treatment pursuant to
2737	2737	5 a prescription, as well as any accessories and components
2738	2738	6 related to those devices, modifications to a motor vehicle for
2739	2739	7 the purpose of rendering it usable by a person with a
2740	2740	8 disability, and insulin, blood sugar testing materials,
2741	2741	9 syringes, and needles used by human diabetics, the tax is
2742	2742	10 imposed at the rate of 1%. For the purposes of this Section,
2743	2743	11 until September 1, 2009: the term "soft drinks" means any
2744	2744	12 complete, finished, ready-to-use, non-alcoholic drink, whether
2745	2745	13 carbonated or not, including, but not limited to, soda water,
2746	2746	14 cola, fruit juice, vegetable juice, carbonated water, and all
2747	2747	15 other preparations commonly known as soft drinks of whatever
2748	2748	16 kind or description that are contained in any closed or sealed
2749	2749	17 bottle, can, carton, or container, regardless of size; but
2750	2750	18 "soft drinks" does not include coffee, tea, non-carbonated
2751	2751	19 water, infant formula, milk or milk products as defined in the
2752	2752	20 Grade A Pasteurized Milk and Milk Products Act, or drinks
2753	2753	21 containing 50% or more natural fruit or vegetable juice.
2754	2754	22 Notwithstanding any other provisions of this Act,
2755	2755	23 beginning September 1, 2009, "soft drinks" means non-alcoholic
2756	2756	24 beverages that contain natural or artificial sweeteners. "Soft
2757	2757	25 drinks" does not include beverages that contain milk or milk
2758	2758	26 products, soy, rice or similar milk substitutes, or greater
2759	2759
2760	2760
2761	2761
2762	2762
2763	2763
2764	2764	HB2989 - 74 - LRB104 10865 HLH 20947 b
2765	2765
2766	2766
2767	2767	HB2989- 75 -LRB104 10865 HLH 20947 b HB2989 - 75 - LRB104 10865 HLH 20947 b
2768	2768	HB2989 - 75 - LRB104 10865 HLH 20947 b
2769	2769	1 than 50% of vegetable or fruit juice by volume.
2770	2770	2 Until August 1, 2009, and notwithstanding any other
2771	2771	3 provisions of this Act, "food for human consumption that is to
2772	2772	4 be consumed off the premises where it is sold" includes all
2773	2773	5 food sold through a vending machine, except soft drinks and
2774	2774	6 food products that are dispensed hot from a vending machine,
2775	2775	7 regardless of the location of the vending machine. Beginning
2776	2776	8 August 1, 2009, and notwithstanding any other provisions of
2777	2777	9 this Act, "food for human consumption that is to be consumed
2778	2778	10 off the premises where it is sold" includes all food sold
2779	2779	11 through a vending machine, except soft drinks, candy, and food
2780	2780	12 products that are dispensed hot from a vending machine,
2781	2781	13 regardless of the location of the vending machine.
2782	2782	14 Notwithstanding any other provisions of this Act,
2783	2783	15 beginning September 1, 2009, "food for human consumption that
2784	2784	16 is to be consumed off the premises where it is sold" does not
2785	2785	17 include candy. For purposes of this Section, "candy" means a
2786	2786	18 preparation of sugar, honey, or other natural or artificial
2787	2787	19 sweeteners in combination with chocolate, fruits, nuts or
2788	2788	20 other ingredients or flavorings in the form of bars, drops, or
2789	2789	21 pieces. "Candy" does not include any preparation that contains
2790	2790	22 flour or requires refrigeration.
2791	2791	23 Notwithstanding any other provisions of this Act,
2792	2792	24 beginning September 1, 2009, "nonprescription medicines and
2793	2793	25 drugs" does not include grooming and hygiene products. For
2794	2794	26 purposes of this Section, "grooming and hygiene products"
2795	2795
2796	2796
2797	2797
2798	2798
2799	2799
2800	2800	HB2989 - 75 - LRB104 10865 HLH 20947 b
2801	2801
2802	2802
2803	2803	HB2989- 76 -LRB104 10865 HLH 20947 b HB2989 - 76 - LRB104 10865 HLH 20947 b
2804	2804	HB2989 - 76 - LRB104 10865 HLH 20947 b
2805	2805	1 includes, but is not limited to, soaps and cleaning solutions,
2806	2806	2 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
2807	2807	3 lotions and screens, unless those products are available by
2808	2808	4 prescription only, regardless of whether the products meet the
2809	2809	5 definition of "over-the-counter-drugs". For the purposes of
2810	2810	6 this paragraph, "over-the-counter-drug" means a drug for human
2811	2811	7 use that contains a label that identifies the product as a drug
2812	2812	8 as required by 21 CFR 201.66. The "over-the-counter-drug"
2813	2813	9 label includes:
2814	2814	10 (A) a "Drug Facts" panel; or
2815	2815	11 (B) a statement of the "active ingredient(s)" with a
2816	2816	12 list of those ingredients contained in the compound,
2817	2817	13 substance or preparation.
2818	2818	14 Beginning on January 1, 2014 (the effective date of Public
2819	2819	15 Act 98-122), "prescription and nonprescription medicines and
2820	2820	16 drugs" includes medical cannabis purchased from a registered
2821	2821	17 dispensing organization under the Compassionate Use of Medical
2822	2822	18 Cannabis Program Act.
2823	2823	19 As used in this Section, "adult use cannabis" means
2824	2824	20 cannabis subject to tax under the Cannabis Cultivation
2825	2825	21 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
2826	2826	22 and does not include cannabis subject to tax under the
2827	2827	23 Compassionate Use of Medical Cannabis Program Act.
2828	2828	24 (Source: P.A. 102-4, eff. 4-27-21; 102-700, Article 20,
2829	2829	25 Section 20-20, eff. 4-19-22; 102-700, Article 60, Section
2830	2830	26 60-30, eff. 4-19-22; 102-700, Article 65, Section 65-10, eff.
2831	2831
2832	2832
2833	2833
2834	2834
2835	2835
2836	2836	HB2989 - 76 - LRB104 10865 HLH 20947 b
2837	2837
2838	2838
2839	2839	HB2989- 77 -LRB104 10865 HLH 20947 b HB2989 - 77 - LRB104 10865 HLH 20947 b
2840	2840	HB2989 - 77 - LRB104 10865 HLH 20947 b
2841	2841	1 4-19-22; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-592,
2842	2842	2 eff. 1-1-25; 103-781, eff. 8-5-24; revised 11-26-24.)
2843	2843	3 (35 ILCS 120/3)
2844	2844	4 Sec. 3. Except as provided in this Section, on or before
2845	2845	5 the twentieth day of each calendar month, every person engaged
2846	2846	6 in the business of selling, which, on and after January 1,
2847	2847	7 2025, includes leasing, tangible personal property at retail
2848	2848	8 in this State during the preceding calendar month shall file a
2849	2849	9 return with the Department, stating:
2850	2850	10 1. The name of the seller;
2851	2851	11 2. His residence address and the address of his
2852	2852	12 principal place of business and the address of the
2853	2853	13 principal place of business (if that is a different
2854	2854	14 address) from which he engages in the business of selling
2855	2855	15 tangible personal property at retail in this State;
2856	2856	16 3. Total amount of receipts received by him during the
2857	2857	17 preceding calendar month or quarter, as the case may be,
2858	2858	18 from sales of tangible personal property, and from
2859	2859	19 services furnished, by him during such preceding calendar
2860	2860	20 month or quarter;
2861	2861	21 4. Total amount received by him during the preceding
2862	2862	22 calendar month or quarter on charge and time sales of
2863	2863	23 tangible personal property, and from services furnished,
2864	2864	24 by him prior to the month or quarter for which the return
2865	2865	25 is filed;
2866	2866
2867	2867
2868	2868
2869	2869
2870	2870
2871	2871	HB2989 - 77 - LRB104 10865 HLH 20947 b
2872	2872
2873	2873
2874	2874	HB2989- 78 -LRB104 10865 HLH 20947 b HB2989 - 78 - LRB104 10865 HLH 20947 b
2875	2875	HB2989 - 78 - LRB104 10865 HLH 20947 b
2876	2876	1 5. Deductions allowed by law;
2877	2877	2 6. Gross receipts which were received by him during
2878	2878	3 the preceding calendar month or quarter and upon the basis
2879	2879	4 of which the tax is imposed, including gross receipts on
2880	2880	5 food for human consumption that is to be consumed off the
2881	2881	6 premises where it is sold (other than alcoholic beverages,
2882	2882	7 food consisting of or infused with adult use cannabis,
2883	2883	8 soft drinks, and food that has been prepared for immediate
2884	2884	9 consumption) which were received during the preceding
2885	2885	10 calendar month or quarter and upon which tax would have
2886	2886	11 been due but for the 0% rate imposed under Public Act
2887	2887	12 102-700;
2888	2888	13 7. The amount of credit provided in Section 2d of this
2889	2889	14 Act;
2890	2890	15 8. The amount of tax due, including the amount of tax
2891	2891	16 that would have been due on food for human consumption
2892	2892	17 that is to be consumed off the premises where it is sold
2893	2893	18 (other than alcoholic beverages, food consisting of or
2894	2894	19 infused with adult use cannabis, soft drinks, and food
2895	2895	20 that has been prepared for immediate consumption) but for
2896	2896	21 the 0% rate imposed under Public Act 102-700;
2897	2897	22 9. The signature of the taxpayer; and
2898	2898	23 10. Such other reasonable information as the
2899	2899	24 Department may require.
2900	2900	25 In the case of leases, except as otherwise provided in
2901	2901	26 this Act, the lessor must remit for each tax return period only
2902	2902
2903	2903
2904	2904
2905	2905
2906	2906
2907	2907	HB2989 - 78 - LRB104 10865 HLH 20947 b
2908	2908
2909	2909
2910	2910	HB2989- 79 -LRB104 10865 HLH 20947 b HB2989 - 79 - LRB104 10865 HLH 20947 b
2911	2911	HB2989 - 79 - LRB104 10865 HLH 20947 b
2912	2912	1 the tax applicable to that part of the selling price actually
2913	2913	2 received during such tax return period.
2914	2914	3 On and after January 1, 2018, except for returns required
2915	2915	4 to be filed prior to January 1, 2023 for motor vehicles,
2916	2916	5 watercraft, aircraft, and trailers that are required to be
2917	2917	6 registered with an agency of this State, with respect to
2918	2918	7 retailers whose annual gross receipts average $20,000 or more,
2919	2919	8 all returns required to be filed pursuant to this Act shall be
2920	2920	9 filed electronically. On and after January 1, 2023, with
2921	2921	10 respect to retailers whose annual gross receipts average
2922	2922	11 $20,000 or more, all returns required to be filed pursuant to
2923	2923	12 this Act, including, but not limited to, returns for motor
2924	2924	13 vehicles, watercraft, aircraft, and trailers that are required
2925	2925	14 to be registered with an agency of this State, shall be filed
2926	2926	15 electronically. Retailers who demonstrate that they do not
2927	2927	16 have access to the Internet or demonstrate hardship in filing
2928	2928	17 electronically may petition the Department to waive the
2929	2929	18 electronic filing requirement.
2930	2930	19 If a taxpayer fails to sign a return within 30 days after
2931	2931	20 the proper notice and demand for signature by the Department,
2932	2932	21 the return shall be considered valid and any amount shown to be
2933	2933	22 due on the return shall be deemed assessed.
2934	2934	23 Each return shall be accompanied by the statement of
2935	2935	24 prepaid tax issued pursuant to Section 2e for which credit is
2936	2936	25 claimed.
2937	2937	26 Prior to October 1, 2003 and on and after September 1,
2938	2938
2939	2939
2940	2940
2941	2941
2942	2942
2943	2943	HB2989 - 79 - LRB104 10865 HLH 20947 b
2944	2944
2945	2945
2946	2946	HB2989- 80 -LRB104 10865 HLH 20947 b HB2989 - 80 - LRB104 10865 HLH 20947 b
2947	2947	HB2989 - 80 - LRB104 10865 HLH 20947 b
2948	2948	1 2004, a retailer may accept a Manufacturer's Purchase Credit
2949	2949	2 certification from a purchaser in satisfaction of Use Tax as
2950	2950	3 provided in Section 3-85 of the Use Tax Act if the purchaser
2951	2951	4 provides the appropriate documentation as required by Section
2952	2952	5 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
2953	2953	6 certification, accepted by a retailer prior to October 1, 2003
2954	2954	7 and on and after September 1, 2004 as provided in Section 3-85
2955	2955	8 of the Use Tax Act, may be used by that retailer to satisfy
2956	2956	9 Retailers' Occupation Tax liability in the amount claimed in
2957	2957	10 the certification, not to exceed 6.25% of the receipts subject
2958	2958	11 to tax from a qualifying purchase. A Manufacturer's Purchase
2959	2959	12 Credit reported on any original or amended return filed under
2960	2960	13 this Act after October 20, 2003 for reporting periods prior to
2961	2961	14 September 1, 2004 shall be disallowed. Manufacturer's Purchase
2962	2962	15 Credit reported on annual returns due on or after January 1,
2963	2963	16 2005 will be disallowed for periods prior to September 1,
2964	2964	17 2004. No Manufacturer's Purchase Credit may be used after
2965	2965	18 September 30, 2003 through August 31, 2004 to satisfy any tax
2966	2966	19 liability imposed under this Act, including any audit
2967	2967	20 liability.
2968	2968	21 Beginning on July 1, 2023 and through December 31, 2032, a
2969	2969	22 retailer may accept a Sustainable Aviation Fuel Purchase
2970	2970	23 Credit certification from an air common carrier-purchaser in
2971	2971	24 satisfaction of Use Tax on aviation fuel as provided in
2972	2972	25 Section 3-87 of the Use Tax Act if the purchaser provides the
2973	2973	26 appropriate documentation as required by Section 3-87 of the
2974	2974
2975	2975
2976	2976
2977	2977
2978	2978
2979	2979	HB2989 - 80 - LRB104 10865 HLH 20947 b
2980	2980
2981	2981
2982	2982	HB2989- 81 -LRB104 10865 HLH 20947 b HB2989 - 81 - LRB104 10865 HLH 20947 b
2983	2983	HB2989 - 81 - LRB104 10865 HLH 20947 b
2984	2984	1 Use Tax Act. A Sustainable Aviation Fuel Purchase Credit
2985	2985	2 certification accepted by a retailer in accordance with this
2986	2986	3 paragraph may be used by that retailer to satisfy Retailers'
2987	2987	4 Occupation Tax liability (but not in satisfaction of penalty
2988	2988	5 or interest) in the amount claimed in the certification, not
2989	2989	6 to exceed 6.25% of the receipts subject to tax from a sale of
2990	2990	7 aviation fuel. In addition, for a sale of aviation fuel to
2991	2991	8 qualify to earn the Sustainable Aviation Fuel Purchase Credit,
2992	2992	9 retailers must retain in their books and records a
2993	2993	10 certification from the producer of the aviation fuel that the
2994	2994	11 aviation fuel sold by the retailer and for which a sustainable
2995	2995	12 aviation fuel purchase credit was earned meets the definition
2996	2996	13 of sustainable aviation fuel under Section 3-87 of the Use Tax
2997	2997	14 Act. The documentation must include detail sufficient for the
2998	2998	15 Department to determine the number of gallons of sustainable
2999	2999	16 aviation fuel sold.
3000	3000	17 The Department may require returns to be filed on a
3001	3001	18 quarterly basis. If so required, a return for each calendar
3002	3002	19 quarter shall be filed on or before the twentieth day of the
3003	3003	20 calendar month following the end of such calendar quarter. The
3004	3004	21 taxpayer shall also file a return with the Department for each
3005	3005	22 of the first 2 months of each calendar quarter, on or before
3006	3006	23 the twentieth day of the following calendar month, stating:
3007	3007	24 1. The name of the seller;
3008	3008	25 2. The address of the principal place of business from
3009	3009	26 which he engages in the business of selling tangible
3010	3010
3011	3011
3012	3012
3013	3013
3014	3014
3015	3015	HB2989 - 81 - LRB104 10865 HLH 20947 b
3016	3016
3017	3017
3018	3018	HB2989- 82 -LRB104 10865 HLH 20947 b HB2989 - 82 - LRB104 10865 HLH 20947 b
3019	3019	HB2989 - 82 - LRB104 10865 HLH 20947 b
3020	3020	1 personal property at retail in this State;
3021	3021	2 3. The total amount of taxable receipts received by
3022	3022	3 him during the preceding calendar month from sales of
3023	3023	4 tangible personal property by him during such preceding
3024	3024	5 calendar month, including receipts from charge and time
3025	3025	6 sales, but less all deductions allowed by law;
3026	3026	7 4. The amount of credit provided in Section 2d of this
3027	3027	8 Act;
3028	3028	9 5. The amount of tax due; and
3029	3029	10 6. Such other reasonable information as the Department
3030	3030	11 may require.
3031	3031	12 Every person engaged in the business of selling aviation
3032	3032	13 fuel at retail in this State during the preceding calendar
3033	3033	14 month shall, instead of reporting and paying tax as otherwise
3034	3034	15 required by this Section, report and pay such tax on a separate
3035	3035	16 aviation fuel tax return. The requirements related to the
3036	3036	17 return shall be as otherwise provided in this Section.
3037	3037	18 Notwithstanding any other provisions of this Act to the
3038	3038	19 contrary, retailers selling aviation fuel shall file all
3039	3039	20 aviation fuel tax returns and shall make all aviation fuel tax
3040	3040	21 payments by electronic means in the manner and form required
3041	3041	22 by the Department. For purposes of this Section, "aviation
3042	3042	23 fuel" means jet fuel and aviation gasoline.
3043	3043	24 Beginning on October 1, 2003, any person who is not a
3044	3044	25 licensed distributor, importing distributor, or manufacturer,
3045	3045	26 as defined in the Liquor Control Act of 1934, but is engaged in
3046	3046
3047	3047
3048	3048
3049	3049
3050	3050
3051	3051	HB2989 - 82 - LRB104 10865 HLH 20947 b
3052	3052
3053	3053
3054	3054	HB2989- 83 -LRB104 10865 HLH 20947 b HB2989 - 83 - LRB104 10865 HLH 20947 b
3055	3055	HB2989 - 83 - LRB104 10865 HLH 20947 b
3056	3056	1 the business of selling, at retail, alcoholic liquor shall
3057	3057	2 file a statement with the Department of Revenue, in a format
3058	3058	3 and at a time prescribed by the Department, showing the total
3059	3059	4 amount paid for alcoholic liquor purchased during the
3060	3060	5 preceding month and such other information as is reasonably
3061	3061	6 required by the Department. The Department may adopt rules to
3062	3062	7 require that this statement be filed in an electronic or
3063	3063	8 telephonic format. Such rules may provide for exceptions from
3064	3064	9 the filing requirements of this paragraph. For the purposes of
3065	3065	10 this paragraph, the term "alcoholic liquor" shall have the
3066	3066	11 meaning prescribed in the Liquor Control Act of 1934.
3067	3067	12 Beginning on October 1, 2003, every distributor, importing
3068	3068	13 distributor, and manufacturer of alcoholic liquor as defined
3069	3069	14 in the Liquor Control Act of 1934, shall file a statement with
3070	3070	15 the Department of Revenue, no later than the 10th day of the
3071	3071	16 month for the preceding month during which transactions
3072	3072	17 occurred, by electronic means, showing the total amount of
3073	3073	18 gross receipts from the sale of alcoholic liquor sold or
3074	3074	19 distributed during the preceding month to purchasers;
3075	3075	20 identifying the purchaser to whom it was sold or distributed;
3076	3076	21 the purchaser's tax registration number; and such other
3077	3077	22 information reasonably required by the Department. A
3078	3078	23 distributor, importing distributor, or manufacturer of
3079	3079	24 alcoholic liquor must personally deliver, mail, or provide by
3080	3080	25 electronic means to each retailer listed on the monthly
3081	3081	26 statement a report containing a cumulative total of that
3082	3082
3083	3083
3084	3084
3085	3085
3086	3086
3087	3087	HB2989 - 83 - LRB104 10865 HLH 20947 b
3088	3088
3089	3089
3090	3090	HB2989- 84 -LRB104 10865 HLH 20947 b HB2989 - 84 - LRB104 10865 HLH 20947 b
3091	3091	HB2989 - 84 - LRB104 10865 HLH 20947 b
3092	3092	1 distributor's, importing distributor's, or manufacturer's
3093	3093	2 total sales of alcoholic liquor to that retailer no later than
3094	3094	3 the 10th day of the month for the preceding month during which
3095	3095	4 the transaction occurred. The distributor, importing
3096	3096	5 distributor, or manufacturer shall notify the retailer as to
3097	3097	6 the method by which the distributor, importing distributor, or
3098	3098	7 manufacturer will provide the sales information. If the
3099	3099	8 retailer is unable to receive the sales information by
3100	3100	9 electronic means, the distributor, importing distributor, or
3101	3101	10 manufacturer shall furnish the sales information by personal
3102	3102	11 delivery or by mail. For purposes of this paragraph, the term
3103	3103	12 "electronic means" includes, but is not limited to, the use of
3104	3104	13 a secure Internet website, e-mail, or facsimile.
3105	3105	14 If a total amount of less than $1 is payable, refundable or
3106	3106	15 creditable, such amount shall be disregarded if it is less
3107	3107	16 than 50 cents and shall be increased to $1 if it is 50 cents or
3108	3108	17 more.
3109	3109	18 Notwithstanding any other provision of this Act to the
3110	3110	19 contrary, retailers subject to tax on cannabis shall file all
3111	3111	20 cannabis tax returns and shall make all cannabis tax payments
3112	3112	21 by electronic means in the manner and form required by the
3113	3113	22 Department.
3114	3114	23 Beginning October 1, 1993, a taxpayer who has an average
3115	3115	24 monthly tax liability of $150,000 or more shall make all
3116	3116	25 payments required by rules of the Department by electronic
3117	3117	26 funds transfer. Beginning October 1, 1994, a taxpayer who has
3118	3118
3119	3119
3120	3120
3121	3121
3122	3122
3123	3123	HB2989 - 84 - LRB104 10865 HLH 20947 b
3124	3124
3125	3125
3126	3126	HB2989- 85 -LRB104 10865 HLH 20947 b HB2989 - 85 - LRB104 10865 HLH 20947 b
3127	3127	HB2989 - 85 - LRB104 10865 HLH 20947 b
3128	3128	1 an average monthly tax liability of $100,000 or more shall
3129	3129	2 make all payments required by rules of the Department by
3130	3130	3 electronic funds transfer. Beginning October 1, 1995, a
3131	3131	4 taxpayer who has an average monthly tax liability of $50,000
3132	3132	5 or more shall make all payments required by rules of the
3133	3133	6 Department by electronic funds transfer. Beginning October 1,
3134	3134	7 2000, a taxpayer who has an annual tax liability of $200,000 or
3135	3135	8 more shall make all payments required by rules of the
3136	3136	9 Department by electronic funds transfer. The term "annual tax
3137	3137	10 liability" shall be the sum of the taxpayer's liabilities
3138	3138	11 under this Act, and under all other State and local occupation
3139	3139	12 and use tax laws administered by the Department, for the
3140	3140	13 immediately preceding calendar year. The term "average monthly
3141	3141	14 tax liability" shall be the sum of the taxpayer's liabilities
3142	3142	15 under this Act, and under all other State and local occupation
3143	3143	16 and use tax laws administered by the Department, for the
3144	3144	17 immediately preceding calendar year divided by 12. Beginning
3145	3145	18 on October 1, 2002, a taxpayer who has a tax liability in the
3146	3146	19 amount set forth in subsection (b) of Section 2505-210 of the
3147	3147	20 Department of Revenue Law shall make all payments required by
3148	3148	21 rules of the Department by electronic funds transfer.
3149	3149	22 Before August 1 of each year beginning in 1993, the
3150	3150	23 Department shall notify all taxpayers required to make
3151	3151	24 payments by electronic funds transfer. All taxpayers required
3152	3152	25 to make payments by electronic funds transfer shall make those
3153	3153	26 payments for a minimum of one year beginning on October 1.
3154	3154
3155	3155
3156	3156
3157	3157
3158	3158
3159	3159	HB2989 - 85 - LRB104 10865 HLH 20947 b
3160	3160
3161	3161
3162	3162	HB2989- 86 -LRB104 10865 HLH 20947 b HB2989 - 86 - LRB104 10865 HLH 20947 b
3163	3163	HB2989 - 86 - LRB104 10865 HLH 20947 b
3164	3164	1 Any taxpayer not required to make payments by electronic
3165	3165	2 funds transfer may make payments by electronic funds transfer
3166	3166	3 with the permission of the Department.
3167	3167	4 All taxpayers required to make payment by electronic funds
3168	3168	5 transfer and any taxpayers authorized to voluntarily make
3169	3169	6 payments by electronic funds transfer shall make those
3170	3170	7 payments in the manner authorized by the Department.
3171	3171	8 The Department shall adopt such rules as are necessary to
3172	3172	9 effectuate a program of electronic funds transfer and the
3173	3173	10 requirements of this Section.
3174	3174	11 Any amount which is required to be shown or reported on any
3175	3175	12 return or other document under this Act shall, if such amount
3176	3176	13 is not a whole-dollar amount, be increased to the nearest
3177	3177	14 whole-dollar amount in any case where the fractional part of a
3178	3178	15 dollar is 50 cents or more, and decreased to the nearest
3179	3179	16 whole-dollar amount where the fractional part of a dollar is
3180	3180	17 less than 50 cents.
3181	3181	18 If the retailer is otherwise required to file a monthly
3182	3182	19 return and if the retailer's average monthly tax liability to
3183	3183	20 the Department does not exceed $200, the Department may
3184	3184	21 authorize his returns to be filed on a quarter annual basis,
3185	3185	22 with the return for January, February, and March of a given
3186	3186	23 year being due by April 20 of such year; with the return for
3187	3187	24 April, May, and June of a given year being due by July 20 of
3188	3188	25 such year; with the return for July, August, and September of a
3189	3189	26 given year being due by October 20 of such year, and with the
3190	3190
3191	3191
3192	3192
3193	3193
3194	3194
3195	3195	HB2989 - 86 - LRB104 10865 HLH 20947 b
3196	3196
3197	3197
3198	3198	HB2989- 87 -LRB104 10865 HLH 20947 b HB2989 - 87 - LRB104 10865 HLH 20947 b
3199	3199	HB2989 - 87 - LRB104 10865 HLH 20947 b
3200	3200	1 return for October, November, and December of a given year
3201	3201	2 being due by January 20 of the following year.
3202	3202	3 If the retailer is otherwise required to file a monthly or
3203	3203	4 quarterly return and if the retailer's average monthly tax
3204	3204	5 liability with the Department does not exceed $50, the
3205	3205	6 Department may authorize his returns to be filed on an annual
3206	3206	7 basis, with the return for a given year being due by January 20
3207	3207	8 of the following year.
3208	3208	9 Such quarter annual and annual returns, as to form and
3209	3209	10 substance, shall be subject to the same requirements as
3210	3210	11 monthly returns.
3211	3211	12 Notwithstanding any other provision in this Act concerning
3212	3212	13 the time within which a retailer may file his return, in the
3213	3213	14 case of any retailer who ceases to engage in a kind of business
3214	3214	15 which makes him responsible for filing returns under this Act,
3215	3215	16 such retailer shall file a final return under this Act with the
3216	3216	17 Department not more than one month after discontinuing such
3217	3217	18 business.
3218	3218	19 Where the same person has more than one business
3219	3219	20 registered with the Department under separate registrations
3220	3220	21 under this Act, such person may not file each return that is
3221	3221	22 due as a single return covering all such registered
3222	3222	23 businesses, but shall file separate returns for each such
3223	3223	24 registered business.
3224	3224	25 In addition, with respect to motor vehicles, watercraft,
3225	3225	26 aircraft, and trailers that are required to be registered with
3226	3226
3227	3227
3228	3228
3229	3229
3230	3230
3231	3231	HB2989 - 87 - LRB104 10865 HLH 20947 b
3232	3232
3233	3233
3234	3234	HB2989- 88 -LRB104 10865 HLH 20947 b HB2989 - 88 - LRB104 10865 HLH 20947 b
3235	3235	HB2989 - 88 - LRB104 10865 HLH 20947 b
3236	3236	1 an agency of this State, except as otherwise provided in this
3237	3237	2 Section, every retailer selling this kind of tangible personal
3238	3238	3 property shall file, with the Department, upon a form to be
3239	3239	4 prescribed and supplied by the Department, a separate return
3240	3240	5 for each such item of tangible personal property which the
3241	3241	6 retailer sells, except that if, in the same transaction, (i) a
3242	3242	7 retailer of aircraft, watercraft, motor vehicles, or trailers
3243	3243	8 transfers more than one aircraft, watercraft, motor vehicle,
3244	3244	9 or trailer to another aircraft, watercraft, motor vehicle
3245	3245	10 retailer, or trailer retailer for the purpose of resale or
3246	3246	11 (ii) a retailer of aircraft, watercraft, motor vehicles, or
3247	3247	12 trailers transfers more than one aircraft, watercraft, motor
3248	3248	13 vehicle, or trailer to a purchaser for use as a qualifying
3249	3249	14 rolling stock as provided in Section 2-5 of this Act, then that
3250	3250	15 seller may report the transfer of all aircraft, watercraft,
3251	3251	16 motor vehicles, or trailers involved in that transaction to
3252	3252	17 the Department on the same uniform invoice-transaction
3253	3253	18 reporting return form. For purposes of this Section,
3254	3254	19 "watercraft" means a Class 2, Class 3, or Class 4 watercraft as
3255	3255	20 defined in Section 3-2 of the Boat Registration and Safety
3256	3256	21 Act, a personal watercraft, or any boat equipped with an
3257	3257	22 inboard motor.
3258	3258	23 In addition, with respect to motor vehicles, watercraft,
3259	3259	24 aircraft, and trailers that are required to be registered with
3260	3260	25 an agency of this State, every person who is engaged in the
3261	3261	26 business of leasing or renting such items and who, in
3262	3262
3263	3263
3264	3264
3265	3265
3266	3266
3267	3267	HB2989 - 88 - LRB104 10865 HLH 20947 b
3268	3268
3269	3269
3270	3270	HB2989- 89 -LRB104 10865 HLH 20947 b HB2989 - 89 - LRB104 10865 HLH 20947 b
3271	3271	HB2989 - 89 - LRB104 10865 HLH 20947 b
3272	3272	1 connection with such business, sells any such item to a
3273	3273	2 retailer for the purpose of resale is, notwithstanding any
3274	3274	3 other provision of this Section to the contrary, authorized to
3275	3275	4 meet the return-filing requirement of this Act by reporting
3276	3276	5 the transfer of all the aircraft, watercraft, motor vehicles,
3277	3277	6 or trailers transferred for resale during a month to the
3278	3278	7 Department on the same uniform invoice-transaction reporting
3279	3279	8 return form on or before the 20th of the month following the
3280	3280	9 month in which the transfer takes place. Notwithstanding any
3281	3281	10 other provision of this Act to the contrary, all returns filed
3282	3282	11 under this paragraph must be filed by electronic means in the
3283	3283	12 manner and form as required by the Department.
3284	3284	13 Any retailer who sells only motor vehicles, watercraft,
3285	3285	14 aircraft, or trailers that are required to be registered with
3286	3286	15 an agency of this State, so that all retailers' occupation tax
3287	3287	16 liability is required to be reported, and is reported, on such
3288	3288	17 transaction reporting returns and who is not otherwise
3289	3289	18 required to file monthly or quarterly returns, need not file
3290	3290	19 monthly or quarterly returns. However, those retailers shall
3291	3291	20 be required to file returns on an annual basis.
3292	3292	21 The transaction reporting return, in the case of motor
3293	3293	22 vehicles or trailers that are required to be registered with
3294	3294	23 an agency of this State, shall be the same document as the
3295	3295	24 Uniform Invoice referred to in Section 5-402 of the Illinois
3296	3296	25 Vehicle Code and must show the name and address of the seller;
3297	3297	26 the name and address of the purchaser; the amount of the
3298	3298
3299	3299
3300	3300
3301	3301
3302	3302
3303	3303	HB2989 - 89 - LRB104 10865 HLH 20947 b
3304	3304
3305	3305
3306	3306	HB2989- 90 -LRB104 10865 HLH 20947 b HB2989 - 90 - LRB104 10865 HLH 20947 b
3307	3307	HB2989 - 90 - LRB104 10865 HLH 20947 b
3308	3308	1 selling price including the amount allowed by the retailer for
3309	3309	2 traded-in property, if any; the amount allowed by the retailer
3310	3310	3 for the traded-in tangible personal property, if any, to the
3311	3311	4 extent to which Section 1 of this Act allows an exemption for
3312	3312	5 the value of traded-in property; the balance payable after
3313	3313	6 deducting such trade-in allowance from the total selling
3314	3314	7 price; the amount of tax due from the retailer with respect to
3315	3315	8 such transaction; the amount of tax collected from the
3316	3316	9 purchaser by the retailer on such transaction (or satisfactory
3317	3317	10 evidence that such tax is not due in that particular instance,
3318	3318	11 if that is claimed to be the fact); the place and date of the
3319	3319	12 sale; a sufficient identification of the property sold; such
3320	3320	13 other information as is required in Section 5-402 of the
3321	3321	14 Illinois Vehicle Code, and such other information as the
3322	3322	15 Department may reasonably require.
3323	3323	16 The transaction reporting return in the case of watercraft
3324	3324	17 or aircraft must show the name and address of the seller; the
3325	3325	18 name and address of the purchaser; the amount of the selling
3326	3326	19 price including the amount allowed by the retailer for
3327	3327	20 traded-in property, if any; the amount allowed by the retailer
3328	3328	21 for the traded-in tangible personal property, if any, to the
3329	3329	22 extent to which Section 1 of this Act allows an exemption for
3330	3330	23 the value of traded-in property; the balance payable after
3331	3331	24 deducting such trade-in allowance from the total selling
3332	3332	25 price; the amount of tax due from the retailer with respect to
3333	3333	26 such transaction; the amount of tax collected from the
3334	3334
3335	3335
3336	3336
3337	3337
3338	3338
3339	3339	HB2989 - 90 - LRB104 10865 HLH 20947 b
3340	3340
3341	3341
3342	3342	HB2989- 91 -LRB104 10865 HLH 20947 b HB2989 - 91 - LRB104 10865 HLH 20947 b
3343	3343	HB2989 - 91 - LRB104 10865 HLH 20947 b
3344	3344	1 purchaser by the retailer on such transaction (or satisfactory
3345	3345	2 evidence that such tax is not due in that particular instance,
3346	3346	3 if that is claimed to be the fact); the place and date of the
3347	3347	4 sale, a sufficient identification of the property sold, and
3348	3348	5 such other information as the Department may reasonably
3349	3349	6 require.
3350	3350	7 Such transaction reporting return shall be filed not later
3351	3351	8 than 20 days after the day of delivery of the item that is
3352	3352	9 being sold, but may be filed by the retailer at any time sooner
3353	3353	10 than that if he chooses to do so. The transaction reporting
3354	3354	11 return and tax remittance or proof of exemption from the
3355	3355	12 Illinois use tax may be transmitted to the Department by way of
3356	3356	13 the State agency with which, or State officer with whom the
3357	3357	14 tangible personal property must be titled or registered (if
3358	3358	15 titling or registration is required) if the Department and
3359	3359	16 such agency or State officer determine that this procedure
3360	3360	17 will expedite the processing of applications for title or
3361	3361	18 registration.
3362	3362	19 With each such transaction reporting return, the retailer
3363	3363	20 shall remit the proper amount of tax due (or shall submit
3364	3364	21 satisfactory evidence that the sale is not taxable if that is
3365	3365	22 the case), to the Department or its agents, whereupon the
3366	3366	23 Department shall issue, in the purchaser's name, a use tax
3367	3367	24 receipt (or a certificate of exemption if the Department is
3368	3368	25 satisfied that the particular sale is tax exempt) which such
3369	3369	26 purchaser may submit to the agency with which, or State
3370	3370
3371	3371
3372	3372
3373	3373
3374	3374
3375	3375	HB2989 - 91 - LRB104 10865 HLH 20947 b
3376	3376
3377	3377
3378	3378	HB2989- 92 -LRB104 10865 HLH 20947 b HB2989 - 92 - LRB104 10865 HLH 20947 b
3379	3379	HB2989 - 92 - LRB104 10865 HLH 20947 b
3380	3380	1 officer with whom, he must title or register the tangible
3381	3381	2 personal property that is involved (if titling or registration
3382	3382	3 is required) in support of such purchaser's application for an
3383	3383	4 Illinois certificate or other evidence of title or
3384	3384	5 registration to such tangible personal property.
3385	3385	6 No retailer's failure or refusal to remit tax under this
3386	3386	7 Act precludes a user, who has paid the proper tax to the
3387	3387	8 retailer, from obtaining his certificate of title or other
3388	3388	9 evidence of title or registration (if titling or registration
3389	3389	10 is required) upon satisfying the Department that such user has
3390	3390	11 paid the proper tax (if tax is due) to the retailer. The
3391	3391	12 Department shall adopt appropriate rules to carry out the
3392	3392	13 mandate of this paragraph.
3393	3393	14 If the user who would otherwise pay tax to the retailer
3394	3394	15 wants the transaction reporting return filed and the payment
3395	3395	16 of the tax or proof of exemption made to the Department before
3396	3396	17 the retailer is willing to take these actions and such user has
3397	3397	18 not paid the tax to the retailer, such user may certify to the
3398	3398	19 fact of such delay by the retailer and may (upon the Department
3399	3399	20 being satisfied of the truth of such certification) transmit
3400	3400	21 the information required by the transaction reporting return
3401	3401	22 and the remittance for tax or proof of exemption directly to
3402	3402	23 the Department and obtain his tax receipt or exemption
3403	3403	24 determination, in which event the transaction reporting return
3404	3404	25 and tax remittance (if a tax payment was required) shall be
3405	3405	26 credited by the Department to the proper retailer's account
3406	3406
3407	3407
3408	3408
3409	3409
3410	3410
3411	3411	HB2989 - 92 - LRB104 10865 HLH 20947 b
3412	3412
3413	3413
3414	3414	HB2989- 93 -LRB104 10865 HLH 20947 b HB2989 - 93 - LRB104 10865 HLH 20947 b
3415	3415	HB2989 - 93 - LRB104 10865 HLH 20947 b
3416	3416	1 with the Department, but without the vendor's discount
3417	3417	2 provided for in this Section being allowed. When the user pays
3418	3418	3 the tax directly to the Department, he shall pay the tax in the
3419	3419	4 same amount and in the same form in which it would be remitted
3420	3420	5 if the tax had been remitted to the Department by the retailer.
3421	3421	6 On and after January 1, 2025, with respect to the lease of
3422	3422	7 trailers, other than semitrailers as defined in Section 1-187
3423	3423	8 of the Illinois Vehicle Code, that are required to be
3424	3424	9 registered with an agency of this State and that are subject to
3425	3425	10 the tax on lease receipts under this Act, notwithstanding any
3426	3426	11 other provision of this Act to the contrary, for the purpose of
3427	3427	12 reporting and paying tax under this Act on those lease
3428	3428	13 receipts, lessors shall file returns in addition to and
3429	3429	14 separate from the transaction reporting return. Lessors shall
3430	3430	15 file those lease returns and make payment to the Department by
3431	3431	16 electronic means on or before the 20th day of each month
3432	3432	17 following the month, quarter, or year, as applicable, in which
3433	3433	18 lease receipts were received. All lease receipts received by
3434	3434	19 the lessor from the lease of those trailers during the same
3435	3435	20 reporting period shall be reported and tax shall be paid on a
3436	3436	21 single return form to be prescribed by the Department.
3437	3437	22 Refunds made by the seller during the preceding return
3438	3438	23 period to purchasers, on account of tangible personal property
3439	3439	24 returned to the seller, shall be allowed as a deduction under
3440	3440	25 subdivision 5 of his monthly or quarterly return, as the case
3441	3441	26 may be, in case the seller had theretofore included the
3442	3442
3443	3443
3444	3444
3445	3445
3446	3446
3447	3447	HB2989 - 93 - LRB104 10865 HLH 20947 b
3448	3448
3449	3449
3450	3450	HB2989- 94 -LRB104 10865 HLH 20947 b HB2989 - 94 - LRB104 10865 HLH 20947 b
3451	3451	HB2989 - 94 - LRB104 10865 HLH 20947 b
3452	3452	1 receipts from the sale of such tangible personal property in a
3453	3453	2 return filed by him and had paid the tax imposed by this Act
3454	3454	3 with respect to such receipts.
3455	3455	4 Where the seller is a corporation, the return filed on
3456	3456	5 behalf of such corporation shall be signed by the president,
3457	3457	6 vice-president, secretary, or treasurer or by the properly
3458	3458	7 accredited agent of such corporation.
3459	3459	8 Where the seller is a limited liability company, the
3460	3460	9 return filed on behalf of the limited liability company shall
3461	3461	10 be signed by a manager, member, or properly accredited agent
3462	3462	11 of the limited liability company.
3463	3463	12 Except as provided in this Section, the retailer filing
3464	3464	13 the return under this Section shall, at the time of filing such
3465	3465	14 return, pay to the Department the amount of tax imposed by this
3466	3466	15 Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
3467	3467	16 on and after January 1, 1990, or $5 per calendar year,
3468	3468	17 whichever is greater, which is allowed to reimburse the
3469	3469	18 retailer for the expenses incurred in keeping records,
3470	3470	19 preparing and filing returns, remitting the tax and supplying
3471	3471	20 data to the Department on request. On and after January 1,
3472	3472	21 2021, a certified service provider, as defined in the Leveling
3473	3473	22 the Playing Field for Illinois Retail Act, filing the return
3474	3474	23 under this Section on behalf of a remote retailer shall, at the
3475	3475	24 time of such return, pay to the Department the amount of tax
3476	3476	25 imposed by this Act less a discount of 1.75%. A remote retailer
3477	3477	26 using a certified service provider to file a return on its
3478	3478
3479	3479
3480	3480
3481	3481
3482	3482
3483	3483	HB2989 - 94 - LRB104 10865 HLH 20947 b
3484	3484
3485	3485
3486	3486	HB2989- 95 -LRB104 10865 HLH 20947 b HB2989 - 95 - LRB104 10865 HLH 20947 b
3487	3487	HB2989 - 95 - LRB104 10865 HLH 20947 b
3488	3488	1 behalf, as provided in the Leveling the Playing Field for
3489	3489	2 Illinois Retail Act, is not eligible for the discount.
3490	3490	3 Beginning with returns due on or after January 1, 2025, the
3491	3491	4 vendor's discount allowed in this Section, the Service
3492	3492	5 Occupation Tax Act, the Use Tax Act, and the Service Use Tax
3493	3493	6 Act, including any local tax administered by the Department
3494	3494	7 and reported on the same return, shall not exceed $1,000 per
3495	3495	8 month in the aggregate for returns other than transaction
3496	3496	9 returns filed during the month. When determining the discount
3497	3497	10 allowed under this Section, retailers shall include the amount
3498	3498	11 of tax that would have been due at the 1% rate but for the 0%
3499	3499	12 rate imposed under Public Act 102-700. When determining the
3500	3500	13 discount allowed under this Section, retailers shall include
3501	3501	14 the amount of tax that would have been due at the 6.25% rate
3502	3502	15 but for the 1.25% rate imposed on sales tax holiday items under
3503	3503	16 Public Act 102-700. The discount under this Section is not
3504	3504	17 allowed for the 1.25% portion of taxes paid on aviation fuel
3505	3505	18 that is subject to the revenue use requirements of 49 U.S.C.
3506	3506	19 47107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to
3507	3507	20 Section 2d of this Act shall be included in the amount on which
3508	3508	21 such discount is computed. In the case of retailers who report
3509	3509	22 and pay the tax on a transaction by transaction basis, as
3510	3510	23 provided in this Section, such discount shall be taken with
3511	3511	24 each such tax remittance instead of when such retailer files
3512	3512	25 his periodic return, but, beginning with returns due on or
3513	3513	26 after January 1, 2025, the vendor's discount allowed under
3514	3514
3515	3515
3516	3516
3517	3517
3518	3518
3519	3519	HB2989 - 95 - LRB104 10865 HLH 20947 b
3520	3520
3521	3521
3522	3522	HB2989- 96 -LRB104 10865 HLH 20947 b HB2989 - 96 - LRB104 10865 HLH 20947 b
3523	3523	HB2989 - 96 - LRB104 10865 HLH 20947 b
3524	3524	1 this Section and the Use Tax Act, including any local tax
3525	3525	2 administered by the Department and reported on the same
3526	3526	3 transaction return, shall not exceed $1,000 per month for all
3527	3527	4 transaction returns filed during the month. The discount
3528	3528	5 allowed under this Section is allowed only for returns that
3529	3529	6 are filed in the manner required by this Act. The Department
3530	3530	7 may disallow the discount for retailers whose certificate of
3531	3531	8 registration is revoked at the time the return is filed, but
3532	3532	9 only if the Department's decision to revoke the certificate of
3533	3533	10 registration has become final.
3534	3534	11 Before October 1, 2000, if the taxpayer's average monthly
3535	3535	12 tax liability to the Department under this Act, the Use Tax
3536	3536	13 Act, the Service Occupation Tax Act, and the Service Use Tax
3537	3537	14 Act, excluding any liability for prepaid sales tax to be
3538	3538	15 remitted in accordance with Section 2d of this Act, was
3539	3539	16 $10,000 or more during the preceding 4 complete calendar
3540	3540	17 quarters, he shall file a return with the Department each
3541	3541	18 month by the 20th day of the month next following the month
3542	3542	19 during which such tax liability is incurred and shall make
3543	3543	20 payments to the Department on or before the 7th, 15th, 22nd and
3544	3544	21 last day of the month during which such liability is incurred.
3545	3545	22 On and after October 1, 2000, if the taxpayer's average
3546	3546	23 monthly tax liability to the Department under this Act, the
3547	3547	24 Use Tax Act, the Service Occupation Tax Act, and the Service
3548	3548	25 Use Tax Act, excluding any liability for prepaid sales tax to
3549	3549	26 be remitted in accordance with Section 2d of this Act, was
3550	3550
3551	3551
3552	3552
3553	3553
3554	3554
3555	3555	HB2989 - 96 - LRB104 10865 HLH 20947 b
3556	3556
3557	3557
3558	3558	HB2989- 97 -LRB104 10865 HLH 20947 b HB2989 - 97 - LRB104 10865 HLH 20947 b
3559	3559	HB2989 - 97 - LRB104 10865 HLH 20947 b
3560	3560	1 $20,000 or more during the preceding 4 complete calendar
3561	3561	2 quarters, he shall file a return with the Department each
3562	3562	3 month by the 20th day of the month next following the month
3563	3563	4 during which such tax liability is incurred and shall make
3564	3564	5 payment to the Department on or before the 7th, 15th, 22nd and
3565	3565	6 last day of the month during which such liability is incurred.
3566	3566	7 If the month during which such tax liability is incurred began
3567	3567	8 prior to January 1, 1985, each payment shall be in an amount
3568	3568	9 equal to 1/4 of the taxpayer's actual liability for the month
3569	3569	10 or an amount set by the Department not to exceed 1/4 of the
3570	3570	11 average monthly liability of the taxpayer to the Department
3571	3571	12 for the preceding 4 complete calendar quarters (excluding the
3572	3572	13 month of highest liability and the month of lowest liability
3573	3573	14 in such 4 quarter period). If the month during which such tax
3574	3574	15 liability is incurred begins on or after January 1, 1985 and
3575	3575	16 prior to January 1, 1987, each payment shall be in an amount
3576	3576	17 equal to 22.5% of the taxpayer's actual liability for the
3577	3577	18 month or 27.5% of the taxpayer's liability for the same
3578	3578	19 calendar month of the preceding year. If the month during
3579	3579	20 which such tax liability is incurred begins on or after
3580	3580	21 January 1, 1987 and prior to January 1, 1988, each payment
3581	3581	22 shall be in an amount equal to 22.5% of the taxpayer's actual
3582	3582	23 liability for the month or 26.25% of the taxpayer's liability
3583	3583	24 for the same calendar month of the preceding year. If the month
3584	3584	25 during which such tax liability is incurred begins on or after
3585	3585	26 January 1, 1988, and prior to January 1, 1989, or begins on or
3586	3586
3587	3587
3588	3588
3589	3589
3590	3590
3591	3591	HB2989 - 97 - LRB104 10865 HLH 20947 b
3592	3592
3593	3593
3594	3594	HB2989- 98 -LRB104 10865 HLH 20947 b HB2989 - 98 - LRB104 10865 HLH 20947 b
3595	3595	HB2989 - 98 - LRB104 10865 HLH 20947 b
3596	3596	1 after January 1, 1996, each payment shall be in an amount equal
3597	3597	2 to 22.5% of the taxpayer's actual liability for the month or
3598	3598	3 25% of the taxpayer's liability for the same calendar month of
3599	3599	4 the preceding year. If the month during which such tax
3600	3600	5 liability is incurred begins on or after January 1, 1989, and
3601	3601	6 prior to January 1, 1996, each payment shall be in an amount
3602	3602	7 equal to 22.5% of the taxpayer's actual liability for the
3603	3603	8 month or 25% of the taxpayer's liability for the same calendar
3604	3604	9 month of the preceding year or 100% of the taxpayer's actual
3605	3605	10 liability for the quarter monthly reporting period. The amount
3606	3606	11 of such quarter monthly payments shall be credited against the
3607	3607	12 final tax liability of the taxpayer's return for that month.
3608	3608	13 Before October 1, 2000, once applicable, the requirement of
3609	3609	14 the making of quarter monthly payments to the Department by
3610	3610	15 taxpayers having an average monthly tax liability of $10,000
3611	3611	16 or more as determined in the manner provided above shall
3612	3612	17 continue until such taxpayer's average monthly liability to
3613	3613	18 the Department during the preceding 4 complete calendar
3614	3614	19 quarters (excluding the month of highest liability and the
3615	3615	20 month of lowest liability) is less than $9,000, or until such
3616	3616	21 taxpayer's average monthly liability to the Department as
3617	3617	22 computed for each calendar quarter of the 4 preceding complete
3618	3618	23 calendar quarter period is less than $10,000. However, if a
3619	3619	24 taxpayer can show the Department that a substantial change in
3620	3620	25 the taxpayer's business has occurred which causes the taxpayer
3621	3621	26 to anticipate that his average monthly tax liability for the
3622	3622
3623	3623
3624	3624
3625	3625
3626	3626
3627	3627	HB2989 - 98 - LRB104 10865 HLH 20947 b
3628	3628
3629	3629
3630	3630	HB2989- 99 -LRB104 10865 HLH 20947 b HB2989 - 99 - LRB104 10865 HLH 20947 b
3631	3631	HB2989 - 99 - LRB104 10865 HLH 20947 b
3632	3632	1 reasonably foreseeable future will fall below the $10,000
3633	3633	2 threshold stated above, then such taxpayer may petition the
3634	3634	3 Department for a change in such taxpayer's reporting status.
3635	3635	4 On and after October 1, 2000, once applicable, the requirement
3636	3636	5 of the making of quarter monthly payments to the Department by
3637	3637	6 taxpayers having an average monthly tax liability of $20,000
3638	3638	7 or more as determined in the manner provided above shall
3639	3639	8 continue until such taxpayer's average monthly liability to
3640	3640	9 the Department during the preceding 4 complete calendar
3641	3641	10 quarters (excluding the month of highest liability and the
3642	3642	11 month of lowest liability) is less than $19,000 or until such
3643	3643	12 taxpayer's average monthly liability to the Department as
3644	3644	13 computed for each calendar quarter of the 4 preceding complete
3645	3645	14 calendar quarter period is less than $20,000. However, if a
3646	3646	15 taxpayer can show the Department that a substantial change in
3647	3647	16 the taxpayer's business has occurred which causes the taxpayer
3648	3648	17 to anticipate that his average monthly tax liability for the
3649	3649	18 reasonably foreseeable future will fall below the $20,000
3650	3650	19 threshold stated above, then such taxpayer may petition the
3651	3651	20 Department for a change in such taxpayer's reporting status.
3652	3652	21 The Department shall change such taxpayer's reporting status
3653	3653	22 unless it finds that such change is seasonal in nature and not
3654	3654	23 likely to be long term. Quarter monthly payment status shall
3655	3655	24 be determined under this paragraph as if the rate reduction to
3656	3656	25 0% in Public Act 102-700 on food for human consumption that is
3657	3657	26 to be consumed off the premises where it is sold (other than
3658	3658
3659	3659
3660	3660
3661	3661
3662	3662
3663	3663	HB2989 - 99 - LRB104 10865 HLH 20947 b
3664	3664
3665	3665
3666	3666	HB2989- 100 -LRB104 10865 HLH 20947 b HB2989 - 100 - LRB104 10865 HLH 20947 b
3667	3667	HB2989 - 100 - LRB104 10865 HLH 20947 b
3668	3668	1 alcoholic beverages, food consisting of or infused with adult
3669	3669	2 use cannabis, soft drinks, and food that has been prepared for
3670	3670	3 immediate consumption) had not occurred. For quarter monthly
3671	3671	4 payments due under this paragraph on or after July 1, 2023 and
3672	3672	5 through June 30, 2024, "25% of the taxpayer's liability for
3673	3673	6 the same calendar month of the preceding year" shall be
3674	3674	7 determined as if the rate reduction to 0% in Public Act 102-700
3675	3675	8 had not occurred. Quarter monthly payment status shall be
3676	3676	9 determined under this paragraph as if the rate reduction to
3677	3677	10 1.25% in Public Act 102-700 on sales tax holiday items had not
3678	3678	11 occurred. Quarter monthly payment status shall be determined
3679	3679	12 under this paragraph as if the rate reduction to 1.25% in this
3680	3680	13 amendatory Act of the 104th General Assembly on sales tax
3681	3681	14 holiday items had not occurred. For quarter monthly payments
3682	3682	15 due on or after July 1, 2023 and through June 30, 2024, "25% of
3683	3683	16 the taxpayer's liability for the same calendar month of the
3684	3684	17 preceding year" shall be determined as if the rate reduction
3685	3685	18 to 1.25% in Public Act 102-700 on sales tax holiday items had
3686	3686	19 not occurred. For quarter monthly payments due on or after
3687	3687	20 July 1, 2025 and through June 30, 2026, "25% of the taxpayer's
3688	3688	21 liability for the same calendar month of the preceding year"
3689	3689	22 shall be determined as if the rate reduction to 1.25% in this
3690	3690	23 amendatory Act of the 104th General Assembly on sales tax
3691	3691	24 holiday items had not occurred. If any such quarter monthly
3692	3692	25 payment is not paid at the time or in the amount required by
3693	3693	26 this Section, then the taxpayer shall be liable for penalties
3694	3694
3695	3695
3696	3696
3697	3697
3698	3698
3699	3699	HB2989 - 100 - LRB104 10865 HLH 20947 b
3700	3700
3701	3701
3702	3702	HB2989- 101 -LRB104 10865 HLH 20947 b HB2989 - 101 - LRB104 10865 HLH 20947 b
3703	3703	HB2989 - 101 - LRB104 10865 HLH 20947 b
3704	3704	1 and interest on the difference between the minimum amount due
3705	3705	2 as a payment and the amount of such quarter monthly payment
3706	3706	3 actually and timely paid, except insofar as the taxpayer has
3707	3707	4 previously made payments for that month to the Department in
3708	3708	5 excess of the minimum payments previously due as provided in
3709	3709	6 this Section. The Department shall make reasonable rules and
3710	3710	7 regulations to govern the quarter monthly payment amount and
3711	3711	8 quarter monthly payment dates for taxpayers who file on other
3712	3712	9 than a calendar monthly basis.
3713	3713	10 The provisions of this paragraph apply before October 1,
3714	3714	11 2001. Without regard to whether a taxpayer is required to make
3715	3715	12 quarter monthly payments as specified above, any taxpayer who
3716	3716	13 is required by Section 2d of this Act to collect and remit
3717	3717	14 prepaid taxes and has collected prepaid taxes which average in
3718	3718	15 excess of $25,000 per month during the preceding 2 complete
3719	3719	16 calendar quarters, shall file a return with the Department as
3720	3720	17 required by Section 2f and shall make payments to the
3721	3721	18 Department on or before the 7th, 15th, 22nd and last day of the
3722	3722	19 month during which such liability is incurred. If the month
3723	3723	20 during which such tax liability is incurred began prior to
3724	3724	21 September 1, 1985 (the effective date of Public Act 84-221),
3725	3725	22 each payment shall be in an amount not less than 22.5% of the
3726	3726	23 taxpayer's actual liability under Section 2d. If the month
3727	3727	24 during which such tax liability is incurred begins on or after
3728	3728	25 January 1, 1986, each payment shall be in an amount equal to
3729	3729	26 22.5% of the taxpayer's actual liability for the month or
3730	3730
3731	3731
3732	3732
3733	3733
3734	3734
3735	3735	HB2989 - 101 - LRB104 10865 HLH 20947 b
3736	3736
3737	3737
3738	3738	HB2989- 102 -LRB104 10865 HLH 20947 b HB2989 - 102 - LRB104 10865 HLH 20947 b
3739	3739	HB2989 - 102 - LRB104 10865 HLH 20947 b
3740	3740	1 27.5% of the taxpayer's liability for the same calendar month
3741	3741	2 of the preceding calendar year. If the month during which such
3742	3742	3 tax liability is incurred begins on or after January 1, 1987,
3743	3743	4 each payment shall be in an amount equal to 22.5% of the
3744	3744	5 taxpayer's actual liability for the month or 26.25% of the
3745	3745	6 taxpayer's liability for the same calendar month of the
3746	3746	7 preceding year. The amount of such quarter monthly payments
3747	3747	8 shall be credited against the final tax liability of the
3748	3748	9 taxpayer's return for that month filed under this Section or
3749	3749	10 Section 2f, as the case may be. Once applicable, the
3750	3750	11 requirement of the making of quarter monthly payments to the
3751	3751	12 Department pursuant to this paragraph shall continue until
3752	3752	13 such taxpayer's average monthly prepaid tax collections during
3753	3753	14 the preceding 2 complete calendar quarters is $25,000 or less.
3754	3754	15 If any such quarter monthly payment is not paid at the time or
3755	3755	16 in the amount required, the taxpayer shall be liable for
3756	3756	17 penalties and interest on such difference, except insofar as
3757	3757	18 the taxpayer has previously made payments for that month in
3758	3758	19 excess of the minimum payments previously due.
3759	3759	20 The provisions of this paragraph apply on and after
3760	3760	21 October 1, 2001. Without regard to whether a taxpayer is
3761	3761	22 required to make quarter monthly payments as specified above,
3762	3762	23 any taxpayer who is required by Section 2d of this Act to
3763	3763	24 collect and remit prepaid taxes and has collected prepaid
3764	3764	25 taxes that average in excess of $20,000 per month during the
3765	3765	26 preceding 4 complete calendar quarters shall file a return
3766	3766
3767	3767
3768	3768
3769	3769
3770	3770
3771	3771	HB2989 - 102 - LRB104 10865 HLH 20947 b
3772	3772
3773	3773
3774	3774	HB2989- 103 -LRB104 10865 HLH 20947 b HB2989 - 103 - LRB104 10865 HLH 20947 b
3775	3775	HB2989 - 103 - LRB104 10865 HLH 20947 b
3776	3776	1 with the Department as required by Section 2f and shall make
3777	3777	2 payments to the Department on or before the 7th, 15th, 22nd,
3778	3778	3 and last day of the month during which the liability is
3779	3779	4 incurred. Each payment shall be in an amount equal to 22.5% of
3780	3780	5 the taxpayer's actual liability for the month or 25% of the
3781	3781	6 taxpayer's liability for the same calendar month of the
3782	3782	7 preceding year. The amount of the quarter monthly payments
3783	3783	8 shall be credited against the final tax liability of the
3784	3784	9 taxpayer's return for that month filed under this Section or
3785	3785	10 Section 2f, as the case may be. Once applicable, the
3786	3786	11 requirement of the making of quarter monthly payments to the
3787	3787	12 Department pursuant to this paragraph shall continue until the
3788	3788	13 taxpayer's average monthly prepaid tax collections during the
3789	3789	14 preceding 4 complete calendar quarters (excluding the month of
3790	3790	15 highest liability and the month of lowest liability) is less
3791	3791	16 than $19,000 or until such taxpayer's average monthly
3792	3792	17 liability to the Department as computed for each calendar
3793	3793	18 quarter of the 4 preceding complete calendar quarters is less
3794	3794	19 than $20,000. If any such quarter monthly payment is not paid
3795	3795	20 at the time or in the amount required, the taxpayer shall be
3796	3796	21 liable for penalties and interest on such difference, except
3797	3797	22 insofar as the taxpayer has previously made payments for that
3798	3798	23 month in excess of the minimum payments previously due.
3799	3799	24 If any payment provided for in this Section exceeds the
3800	3800	25 taxpayer's liabilities under this Act, the Use Tax Act, the
3801	3801	26 Service Occupation Tax Act, and the Service Use Tax Act, as
3802	3802
3803	3803
3804	3804
3805	3805
3806	3806
3807	3807	HB2989 - 103 - LRB104 10865 HLH 20947 b
3808	3808
3809	3809
3810	3810	HB2989- 104 -LRB104 10865 HLH 20947 b HB2989 - 104 - LRB104 10865 HLH 20947 b
3811	3811	HB2989 - 104 - LRB104 10865 HLH 20947 b
3812	3812	1 shown on an original monthly return, the Department shall, if
3813	3813	2 requested by the taxpayer, issue to the taxpayer a credit
3814	3814	3 memorandum no later than 30 days after the date of payment. The
3815	3815	4 credit evidenced by such credit memorandum may be assigned by
3816	3816	5 the taxpayer to a similar taxpayer under this Act, the Use Tax
3817	3817	6 Act, the Service Occupation Tax Act, or the Service Use Tax
3818	3818	7 Act, in accordance with reasonable rules and regulations to be
3819	3819	8 prescribed by the Department. If no such request is made, the
3820	3820	9 taxpayer may credit such excess payment against tax liability
3821	3821	10 subsequently to be remitted to the Department under this Act,
3822	3822	11 the Use Tax Act, the Service Occupation Tax Act, or the Service
3823	3823	12 Use Tax Act, in accordance with reasonable rules and
3824	3824	13 regulations prescribed by the Department. If the Department
3825	3825	14 subsequently determined that all or any part of the credit
3826	3826	15 taken was not actually due to the taxpayer, the taxpayer's
3827	3827	16 vendor's discount shall be reduced, if necessary, to reflect
3828	3828	17 the difference between the credit taken and that actually due,
3829	3829	18 and that taxpayer shall be liable for penalties and interest
3830	3830	19 on such difference.
3831	3831	20 If a retailer of motor fuel is entitled to a credit under
3832	3832	21 Section 2d of this Act which exceeds the taxpayer's liability
3833	3833	22 to the Department under this Act for the month for which the
3834	3834	23 taxpayer is filing a return, the Department shall issue the
3835	3835	24 taxpayer a credit memorandum for the excess.
3836	3836	25 Beginning January 1, 1990, each month the Department shall
3837	3837	26 pay into the Local Government Tax Fund, a special fund in the
3838	3838
3839	3839
3840	3840
3841	3841
3842	3842
3843	3843	HB2989 - 104 - LRB104 10865 HLH 20947 b
3844	3844
3845	3845
3846	3846	HB2989- 105 -LRB104 10865 HLH 20947 b HB2989 - 105 - LRB104 10865 HLH 20947 b
3847	3847	HB2989 - 105 - LRB104 10865 HLH 20947 b
3848	3848	1 State treasury which is hereby created, the net revenue
3849	3849	2 realized for the preceding month from the 1% tax imposed under
3850	3850	3 this Act.
3851	3851	4 Beginning January 1, 1990, each month the Department shall
3852	3852	5 pay into the County and Mass Transit District Fund, a special
3853	3853	6 fund in the State treasury which is hereby created, 4% of the
3854	3854	7 net revenue realized for the preceding month from the 6.25%
3855	3855	8 general rate other than aviation fuel sold on or after
3856	3856	9 December 1, 2019. This exception for aviation fuel only
3857	3857	10 applies for so long as the revenue use requirements of 49
3858	3858	11 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
3859	3859	12 Beginning August 1, 2000, each month the Department shall
3860	3860	13 pay into the County and Mass Transit District Fund 20% of the
3861	3861	14 net revenue realized for the preceding month from the 1.25%
3862	3862	15 rate on the selling price of motor fuel and gasohol. If, in any
3863	3863	16 month, the tax on sales tax holiday items, as defined in
3864	3864	17 Section 2-8, is imposed at the rate of 1.25%, then the
3865	3865	18 Department shall pay 20% of the net revenue realized for that
3866	3866	19 month from the 1.25% rate on the selling price of sales tax
3867	3867	20 holiday items into the County and Mass Transit District Fund.
3868	3868	21 Beginning January 1, 1990, each month the Department shall
3869	3869	22 pay into the Local Government Tax Fund 16% of the net revenue
3870	3870	23 realized for the preceding month from the 6.25% general rate
3871	3871	24 on the selling price of tangible personal property other than
3872	3872	25 aviation fuel sold on or after December 1, 2019. This
3873	3873	26 exception for aviation fuel only applies for so long as the
3874	3874
3875	3875
3876	3876
3877	3877
3878	3878
3879	3879	HB2989 - 105 - LRB104 10865 HLH 20947 b
3880	3880
3881	3881
3882	3882	HB2989- 106 -LRB104 10865 HLH 20947 b HB2989 - 106 - LRB104 10865 HLH 20947 b
3883	3883	HB2989 - 106 - LRB104 10865 HLH 20947 b
3884	3884	1 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
3885	3885	2 47133 are binding on the State.
3886	3886	3 For aviation fuel sold on or after December 1, 2019, each
3887	3887	4 month the Department shall pay into the State Aviation Program
3888	3888	5 Fund 20% of the net revenue realized for the preceding month
3889	3889	6 from the 6.25% general rate on the selling price of aviation
3890	3890	7 fuel, less an amount estimated by the Department to be
3891	3891	8 required for refunds of the 20% portion of the tax on aviation
3892	3892	9 fuel under this Act, which amount shall be deposited into the
3893	3893	10 Aviation Fuel Sales Tax Refund Fund. The Department shall only
3894	3894	11 pay moneys into the State Aviation Program Fund and the
3895	3895	12 Aviation Fuel Sales Tax Refund Fund under this Act for so long
3896	3896	13 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
3897	3897	14 U.S.C. 47133 are binding on the State.
3898	3898	15 Beginning August 1, 2000, each month the Department shall
3899	3899	16 pay into the Local Government Tax Fund 80% of the net revenue
3900	3900	17 realized for the preceding month from the 1.25% rate on the
3901	3901	18 selling price of motor fuel and gasohol. If, in any month, the
3902	3902	19 tax on sales tax holiday items, as defined in Section 2-8, is
3903	3903	20 imposed at the rate of 1.25%, then the Department shall pay 80%
3904	3904	21 of the net revenue realized for that month from the 1.25% rate
3905	3905	22 on the selling price of sales tax holiday items into the Local
3906	3906	23 Government Tax Fund.
3907	3907	24 Beginning October 1, 2009, each month the Department shall
3908	3908	25 pay into the Capital Projects Fund an amount that is equal to
3909	3909	26 an amount estimated by the Department to represent 80% of the
3910	3910
3911	3911
3912	3912
3913	3913
3914	3914
3915	3915	HB2989 - 106 - LRB104 10865 HLH 20947 b
3916	3916
3917	3917
3918	3918	HB2989- 107 -LRB104 10865 HLH 20947 b HB2989 - 107 - LRB104 10865 HLH 20947 b
3919	3919	HB2989 - 107 - LRB104 10865 HLH 20947 b
3920	3920	1 net revenue realized for the preceding month from the sale of
3921	3921	2 candy, grooming and hygiene products, and soft drinks that had
3922	3922	3 been taxed at a rate of 1% prior to September 1, 2009 but that
3923	3923	4 are now taxed at 6.25%.
3924	3924	5 Beginning July 1, 2011, each month the Department shall
3925	3925	6 pay into the Clean Air Act Permit Fund 80% of the net revenue
3926	3926	7 realized for the preceding month from the 6.25% general rate
3927	3927	8 on the selling price of sorbents used in Illinois in the
3928	3928	9 process of sorbent injection as used to comply with the
3929	3929	10 Environmental Protection Act or the federal Clean Air Act, but
3930	3930	11 the total payment into the Clean Air Act Permit Fund under this
3931	3931	12 Act and the Use Tax Act shall not exceed $2,000,000 in any
3932	3932	13 fiscal year.
3933	3933	14 Beginning July 1, 2013, each month the Department shall
3934	3934	15 pay into the Underground Storage Tank Fund from the proceeds
3935	3935	16 collected under this Act, the Use Tax Act, the Service Use Tax
3936	3936	17 Act, and the Service Occupation Tax Act an amount equal to the
3937	3937	18 average monthly deficit in the Underground Storage Tank Fund
3938	3938	19 during the prior year, as certified annually by the Illinois
3939	3939	20 Environmental Protection Agency, but the total payment into
3940	3940	21 the Underground Storage Tank Fund under this Act, the Use Tax
3941	3941	22 Act, the Service Use Tax Act, and the Service Occupation Tax
3942	3942	23 Act shall not exceed $18,000,000 in any State fiscal year. As
3943	3943	24 used in this paragraph, the "average monthly deficit" shall be
3944	3944	25 equal to the difference between the average monthly claims for
3945	3945	26 payment by the fund and the average monthly revenues deposited
3946	3946
3947	3947
3948	3948
3949	3949
3950	3950
3951	3951	HB2989 - 107 - LRB104 10865 HLH 20947 b
3952	3952
3953	3953
3954	3954	HB2989- 108 -LRB104 10865 HLH 20947 b HB2989 - 108 - LRB104 10865 HLH 20947 b
3955	3955	HB2989 - 108 - LRB104 10865 HLH 20947 b
3956	3956	1 into the fund, excluding payments made pursuant to this
3957	3957	2 paragraph.
3958	3958	3 Beginning July 1, 2015, of the remainder of the moneys
3959	3959	4 received by the Department under the Use Tax Act, the Service
3960	3960	5 Use Tax Act, the Service Occupation Tax Act, and this Act, each
3961	3961	6 month the Department shall deposit $500,000 into the State
3962	3962	7 Crime Laboratory Fund.
3963	3963	8 Of the remainder of the moneys received by the Department
3964	3964	9 pursuant to this Act, (a) 1.75% thereof shall be paid into the
3965	3965	10 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
3966	3966	11 and after July 1, 1989, 3.8% thereof shall be paid into the
3967	3967	12 Build Illinois Fund; provided, however, that if in any fiscal
3968	3968	13 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
3969	3969	14 may be, of the moneys received by the Department and required
3970	3970	15 to be paid into the Build Illinois Fund pursuant to this Act,
3971	3971	16 Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
3972	3972	17 Act, and Section 9 of the Service Occupation Tax Act, such Acts
3973	3973	18 being hereinafter called the "Tax Acts" and such aggregate of
3974	3974	19 2.2% or 3.8%, as the case may be, of moneys being hereinafter
3975	3975	20 called the "Tax Act Amount", and (2) the amount transferred to
3976	3976	21 the Build Illinois Fund from the State and Local Sales Tax
3977	3977	22 Reform Fund shall be less than the Annual Specified Amount (as
3978	3978	23 hereinafter defined), an amount equal to the difference shall
3979	3979	24 be immediately paid into the Build Illinois Fund from other
3980	3980	25 moneys received by the Department pursuant to the Tax Acts;
3981	3981	26 the "Annual Specified Amount" means the amounts specified
3982	3982
3983	3983
3984	3984
3985	3985
3986	3986
3987	3987	HB2989 - 108 - LRB104 10865 HLH 20947 b
3988	3988
3989	3989
3990	3990	HB2989- 109 -LRB104 10865 HLH 20947 b HB2989 - 109 - LRB104 10865 HLH 20947 b
3991	3991	HB2989 - 109 - LRB104 10865 HLH 20947 b
3992	3992	1 below for fiscal years 1986 through 1993:
3993	3993	2Fiscal YearAnnual Specified Amount31986$54,800,00041987$76,650,00051988$80,480,00061989$88,510,00071990$115,330,00081991$145,470,00091992$182,730,000101993$206,520,000; 2 Fiscal Year Annual Specified Amount 3 1986 $54,800,000 4 1987 $76,650,000 5 1988 $80,480,000 6 1989 $88,510,000 7 1990 $115,330,000 8 1991 $145,470,000 9 1992 $182,730,000 10 1993 $206,520,000;
3994	3994	2 Fiscal Year Annual Specified Amount
3995	3995	3 1986 $54,800,000
3996	3996	4 1987 $76,650,000
3997	3997	5 1988 $80,480,000
3998	3998	6 1989 $88,510,000
3999	3999	7 1990 $115,330,000
4000	4000	8 1991 $145,470,000
4001	4001	9 1992 $182,730,000
4002	4002	10 1993 $206,520,000;
4003	4003	11 and means the Certified Annual Debt Service Requirement (as
4004	4004	12 defined in Section 13 of the Build Illinois Bond Act) or the
4005	4005	13 Tax Act Amount, whichever is greater, for fiscal year 1994 and
4006	4006	14 each fiscal year thereafter; and further provided, that if on
4007	4007	15 the last business day of any month the sum of (1) the Tax Act
4008	4008	16 Amount required to be deposited into the Build Illinois Bond
4009	4009	17 Account in the Build Illinois Fund during such month and (2)
4010	4010	18 the amount transferred to the Build Illinois Fund from the
4011	4011	19 State and Local Sales Tax Reform Fund shall have been less than
4012	4012	20 1/12 of the Annual Specified Amount, an amount equal to the
4013	4013	21 difference shall be immediately paid into the Build Illinois
4014	4014	22 Fund from other moneys received by the Department pursuant to
4015	4015	23 the Tax Acts; and, further provided, that in no event shall the
4016	4016	24 payments required under the preceding proviso result in
4017	4017	25 aggregate payments into the Build Illinois Fund pursuant to
4018	4018	26 this clause (b) for any fiscal year in excess of the greater of
4019	4019
4020	4020
4021	4021
4022	4022
4023	4023
4024	4024	HB2989 - 109 - LRB104 10865 HLH 20947 b
4025	4025
4026	4026
4027	4027	2 Fiscal Year Annual Specified Amount
4028	4028	3 1986 $54,800,000
4029	4029	4 1987 $76,650,000
4030	4030	5 1988 $80,480,000
4031	4031	6 1989 $88,510,000
4032	4032	7 1990 $115,330,000
4033	4033	8 1991 $145,470,000
4034	4034	9 1992 $182,730,000
4035	4035	10 1993 $206,520,000;
4036	4036
4037	4037
4038	4038	HB2989- 110 -LRB104 10865 HLH 20947 b HB2989 - 110 - LRB104 10865 HLH 20947 b
4039	4039	HB2989 - 110 - LRB104 10865 HLH 20947 b
4040	4040	1 (i) the Tax Act Amount or (ii) the Annual Specified Amount for
4041	4041	2 such fiscal year. The amounts payable into the Build Illinois
4042	4042	3 Fund under clause (b) of the first sentence in this paragraph
4043	4043	4 shall be payable only until such time as the aggregate amount
4044	4044	5 on deposit under each trust indenture securing Bonds issued
4045	4045	6 and outstanding pursuant to the Build Illinois Bond Act is
4046	4046	7 sufficient, taking into account any future investment income,
4047	4047	8 to fully provide, in accordance with such indenture, for the
4048	4048	9 defeasance of or the payment of the principal of, premium, if
4049	4049	10 any, and interest on the Bonds secured by such indenture and on
4050	4050	11 any Bonds expected to be issued thereafter and all fees and
4051	4051	12 costs payable with respect thereto, all as certified by the
4052	4052	13 Director of the Bureau of the Budget (now Governor's Office of
4053	4053	14 Management and Budget). If on the last business day of any
4054	4054	15 month in which Bonds are outstanding pursuant to the Build
4055	4055	16 Illinois Bond Act, the aggregate of moneys deposited in the
4056	4056	17 Build Illinois Bond Account in the Build Illinois Fund in such
4057	4057	18 month shall be less than the amount required to be transferred
4058	4058	19 in such month from the Build Illinois Bond Account to the Build
4059	4059	20 Illinois Bond Retirement and Interest Fund pursuant to Section
4060	4060	21 13 of the Build Illinois Bond Act, an amount equal to such
4061	4061	22 deficiency shall be immediately paid from other moneys
4062	4062	23 received by the Department pursuant to the Tax Acts to the
4063	4063	24 Build Illinois Fund; provided, however, that any amounts paid
4064	4064	25 to the Build Illinois Fund in any fiscal year pursuant to this
4065	4065	26 sentence shall be deemed to constitute payments pursuant to
4066	4066
4067	4067
4068	4068
4069	4069
4070	4070
4071	4071	HB2989 - 110 - LRB104 10865 HLH 20947 b
4072	4072
4073	4073
4074	4074	HB2989- 111 -LRB104 10865 HLH 20947 b HB2989 - 111 - LRB104 10865 HLH 20947 b
4075	4075	HB2989 - 111 - LRB104 10865 HLH 20947 b
4076	4076	1 clause (b) of the first sentence of this paragraph and shall
4077	4077	2 reduce the amount otherwise payable for such fiscal year
4078	4078	3 pursuant to that clause (b). The moneys received by the
4079	4079	4 Department pursuant to this Act and required to be deposited
4080	4080	5 into the Build Illinois Fund are subject to the pledge, claim
4081	4081	6 and charge set forth in Section 12 of the Build Illinois Bond
4082	4082	7 Act.
4083	4083	8 Subject to payment of amounts into the Build Illinois Fund
4084	4084	9 as provided in the preceding paragraph or in any amendment
4085	4085	10 thereto hereafter enacted, the following specified monthly
4086	4086	11 installment of the amount requested in the certificate of the
4087	4087	12 Chairman of the Metropolitan Pier and Exposition Authority
4088	4088	13 provided under Section 8.25f of the State Finance Act, but not
4089	4089	14 in excess of sums designated as "Total Deposit", shall be
4090	4090	15 deposited in the aggregate from collections under Section 9 of
4091	4091	16 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
4092	4092	17 9 of the Service Occupation Tax Act, and Section 3 of the
4093	4093	18 Retailers' Occupation Tax Act into the McCormick Place
4094	4094	19 Expansion Project Fund in the specified fiscal years.
4095	4095	20Fiscal YearTotal Deposit211993 $0221994 53,000,000231995 58,000,000241996 61,000,000251997 64,000,000261998 68,000,000 20 Fiscal Year Total Deposit 21 1993 $0 22 1994 53,000,000 23 1995 58,000,000 24 1996 61,000,000 25 1997 64,000,000 26 1998 68,000,000
4096	4096	20 Fiscal Year Total Deposit
4097	4097	21 1993 $0
4098	4098	22 1994 53,000,000
4099	4099	23 1995 58,000,000
4100	4100	24 1996 61,000,000
4101	4101	25 1997 64,000,000
4102	4102	26 1998 68,000,000
4103	4103
4104	4104
4105	4105
4106	4106
4107	4107
4108	4108	HB2989 - 111 - LRB104 10865 HLH 20947 b
4109	4109
4110	4110
4111	4111	20 Fiscal Year Total Deposit
4112	4112	21 1993 $0
4113	4113	22 1994 53,000,000
4114	4114	23 1995 58,000,000
4115	4115	24 1996 61,000,000
4116	4116	25 1997 64,000,000
4117	4117	26 1998 68,000,000
4118	4118
4119	4119
4120	4120	HB2989- 112 -LRB104 10865 HLH 20947 b HB2989 - 112 - LRB104 10865 HLH 20947 b
4121	4121	HB2989 - 112 - LRB104 10865 HLH 20947 b
4122	4122	11999 71,000,00022000 75,000,00032001 80,000,00042002 93,000,00052003 99,000,00062004103,000,00072005108,000,00082006113,000,00092007119,000,000102008126,000,000112009132,000,000122010139,000,000132011146,000,000142012153,000,000152013161,000,000162014170,000,000172015179,000,000182016189,000,000192017199,000,000202018210,000,000212019221,000,000222020233,000,000232021300,000,000242022300,000,000252023300,000,000262024 300,000,000 1 1999 71,000,000 2 2000 75,000,000 3 2001 80,000,000 4 2002 93,000,000 5 2003 99,000,000 6 2004 103,000,000 7 2005 108,000,000 8 2006 113,000,000 9 2007 119,000,000 10 2008 126,000,000 11 2009 132,000,000 12 2010 139,000,000 13 2011 146,000,000 14 2012 153,000,000 15 2013 161,000,000 16 2014 170,000,000 17 2015 179,000,000 18 2016 189,000,000 19 2017 199,000,000 20 2018 210,000,000 21 2019 221,000,000 22 2020 233,000,000 23 2021 300,000,000 24 2022 300,000,000 25 2023 300,000,000 26 2024 300,000,000
4123	4123	1 1999 71,000,000
4124	4124	2 2000 75,000,000
4125	4125	3 2001 80,000,000
4126	4126	4 2002 93,000,000
4127	4127	5 2003 99,000,000
4128	4128	6 2004 103,000,000
4129	4129	7 2005 108,000,000
4130	4130	8 2006 113,000,000
4131	4131	9 2007 119,000,000
4132	4132	10 2008 126,000,000
4133	4133	11 2009 132,000,000
4134	4134	12 2010 139,000,000
4135	4135	13 2011 146,000,000
4136	4136	14 2012 153,000,000
4137	4137	15 2013 161,000,000
4138	4138	16 2014 170,000,000
4139	4139	17 2015 179,000,000
4140	4140	18 2016 189,000,000
4141	4141	19 2017 199,000,000
4142	4142	20 2018 210,000,000
4143	4143	21 2019 221,000,000
4144	4144	22 2020 233,000,000
4145	4145	23 2021 300,000,000
4146	4146	24 2022 300,000,000
4147	4147	25 2023 300,000,000
4148	4148	26 2024 300,000,000
4149	4149
4150	4150
4151	4151
4152	4152
4153	4153
4154	4154	HB2989 - 112 - LRB104 10865 HLH 20947 b
4155	4155
4156	4156	1 1999 71,000,000
4157	4157	2 2000 75,000,000
4158	4158	3 2001 80,000,000
4159	4159	4 2002 93,000,000
4160	4160	5 2003 99,000,000
4161	4161	6 2004 103,000,000
4162	4162	7 2005 108,000,000
4163	4163	8 2006 113,000,000
4164	4164	9 2007 119,000,000
4165	4165	10 2008 126,000,000
4166	4166	11 2009 132,000,000
4167	4167	12 2010 139,000,000
4168	4168	13 2011 146,000,000
4169	4169	14 2012 153,000,000
4170	4170	15 2013 161,000,000
4171	4171	16 2014 170,000,000
4172	4172	17 2015 179,000,000
4173	4173	18 2016 189,000,000
4174	4174	19 2017 199,000,000
4175	4175	20 2018 210,000,000
4176	4176	21 2019 221,000,000
4177	4177	22 2020 233,000,000
4178	4178	23 2021 300,000,000
4179	4179	24 2022 300,000,000
4180	4180	25 2023 300,000,000
4181	4181	26 2024 300,000,000
4182	4182
4183	4183
4184	4184	HB2989- 113 -LRB104 10865 HLH 20947 b HB2989 - 113 - LRB104 10865 HLH 20947 b
4185	4185	HB2989 - 113 - LRB104 10865 HLH 20947 b
4186	4186	12025 300,000,00022026 300,000,00032027 375,000,00042028 375,000,00052029 375,000,00062030 375,000,00072031 375,000,00082032 375,000,00092033375,000,000102034375,000,000112035375,000,000122036450,000,00013and 14each fiscal year 15thereafter that bonds 16are outstanding under 17Section 13.2 of the 18Metropolitan Pier and 19Exposition Authority Act, 20but not after fiscal year 2060. 1 2025 300,000,000 2 2026 300,000,000 3 2027 375,000,000 4 2028 375,000,000 5 2029 375,000,000 6 2030 375,000,000 7 2031 375,000,000 8 2032 375,000,000 9 2033 375,000,000 10 2034 375,000,000 11 2035 375,000,000 12 2036 450,000,000 13 and 14 each fiscal year 15 thereafter that bonds 16 are outstanding under 17 Section 13.2 of the 18 Metropolitan Pier and 19 Exposition Authority Act, 20 but not after fiscal year 2060.
4187	4187	1 2025 300,000,000
4188	4188	2 2026 300,000,000
4189	4189	3 2027 375,000,000
4190	4190	4 2028 375,000,000
4191	4191	5 2029 375,000,000
4192	4192	6 2030 375,000,000
4193	4193	7 2031 375,000,000
4194	4194	8 2032 375,000,000
4195	4195	9 2033 375,000,000
4196	4196	10 2034 375,000,000
4197	4197	11 2035 375,000,000
4198	4198	12 2036 450,000,000
4199	4199	13 and
4200	4200	14 each fiscal year
4201	4201	15 thereafter that bonds
4202	4202	16 are outstanding under
4203	4203	17 Section 13.2 of the
4204	4204	18 Metropolitan Pier and
4205	4205	19 Exposition Authority Act,
4206	4206	20 but not after fiscal year 2060.
4207	4207	21 Beginning July 20, 1993 and in each month of each fiscal
4208	4208	22 year thereafter, one-eighth of the amount requested in the
4209	4209	23 certificate of the Chairman of the Metropolitan Pier and
4210	4210	24 Exposition Authority for that fiscal year, less the amount
4211	4211	25 deposited into the McCormick Place Expansion Project Fund by
4212	4212	26 the State Treasurer in the respective month under subsection
4213	4213
4214	4214
4215	4215
4216	4216
4217	4217
4218	4218	HB2989 - 113 - LRB104 10865 HLH 20947 b
4219	4219
4220	4220	1 2025 300,000,000
4221	4221	2 2026 300,000,000
4222	4222	3 2027 375,000,000
4223	4223	4 2028 375,000,000
4224	4224	5 2029 375,000,000
4225	4225	6 2030 375,000,000
4226	4226	7 2031 375,000,000
4227	4227	8 2032 375,000,000
4228	4228	9 2033 375,000,000
4229	4229	10 2034 375,000,000
4230	4230	11 2035 375,000,000
4231	4231	12 2036 450,000,000
4232	4232	13 and
4233	4233	14 each fiscal year
4234	4234	15 thereafter that bonds
4235	4235	16 are outstanding under
4236	4236	17 Section 13.2 of the
4237	4237	18 Metropolitan Pier and
4238	4238	19 Exposition Authority Act,
4239	4239	20 but not after fiscal year 2060.
4240	4240
4241	4241
4242	4242	HB2989- 114 -LRB104 10865 HLH 20947 b HB2989 - 114 - LRB104 10865 HLH 20947 b
4243	4243	HB2989 - 114 - LRB104 10865 HLH 20947 b
4244	4244	1 (g) of Section 13 of the Metropolitan Pier and Exposition
4245	4245	2 Authority Act, plus cumulative deficiencies in the deposits
4246	4246	3 required under this Section for previous months and years,
4247	4247	4 shall be deposited into the McCormick Place Expansion Project
4248	4248	5 Fund, until the full amount requested for the fiscal year, but
4249	4249	6 not in excess of the amount specified above as "Total
4250	4250	7 Deposit", has been deposited.
4251	4251	8 Subject to payment of amounts into the Capital Projects
4252	4252	9 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
4253	4253	10 and the McCormick Place Expansion Project Fund pursuant to the
4254	4254	11 preceding paragraphs or in any amendments thereto hereafter
4255	4255	12 enacted, for aviation fuel sold on or after December 1, 2019,
4256	4256	13 the Department shall each month deposit into the Aviation Fuel
4257	4257	14 Sales Tax Refund Fund an amount estimated by the Department to
4258	4258	15 be required for refunds of the 80% portion of the tax on
4259	4259	16 aviation fuel under this Act. The Department shall only
4260	4260	17 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
4261	4261	18 under this paragraph for so long as the revenue use
4262	4262	19 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
4263	4263	20 binding on the State.
4264	4264	21 Subject to payment of amounts into the Build Illinois Fund
4265	4265	22 and the McCormick Place Expansion Project Fund pursuant to the
4266	4266	23 preceding paragraphs or in any amendments thereto hereafter
4267	4267	24 enacted, beginning July 1, 1993 and ending on September 30,
4268	4268	25 2013, the Department shall each month pay into the Illinois
4269	4269	26 Tax Increment Fund 0.27% of 80% of the net revenue realized for
4270	4270
4271	4271
4272	4272
4273	4273
4274	4274
4275	4275	HB2989 - 114 - LRB104 10865 HLH 20947 b
4276	4276
4277	4277
4278	4278	HB2989- 115 -LRB104 10865 HLH 20947 b HB2989 - 115 - LRB104 10865 HLH 20947 b
4279	4279	HB2989 - 115 - LRB104 10865 HLH 20947 b
4280	4280	1 the preceding month from the 6.25% general rate on the selling
4281	4281	2 price of tangible personal property.
4282	4282	3 Subject to payment of amounts into the Build Illinois
4283	4283	4 Fund, the McCormick Place Expansion Project Fund, and the
4284	4284	5 Illinois Tax Increment Fund pursuant to the preceding
4285	4285	6 paragraphs or in any amendments to this Section hereafter
4286	4286	7 enacted, beginning on the first day of the first calendar
4287	4287	8 month to occur on or after August 26, 2014 (the effective date
4288	4288	9 of Public Act 98-1098), each month, from the collections made
4289	4289	10 under Section 9 of the Use Tax Act, Section 9 of the Service
4290	4290	11 Use Tax Act, Section 9 of the Service Occupation Tax Act, and
4291	4291	12 Section 3 of the Retailers' Occupation Tax Act, the Department
4292	4292	13 shall pay into the Tax Compliance and Administration Fund, to
4293	4293	14 be used, subject to appropriation, to fund additional auditors
4294	4294	15 and compliance personnel at the Department of Revenue, an
4295	4295	16 amount equal to 1/12 of 5% of 80% of the cash receipts
4296	4296	17 collected during the preceding fiscal year by the Audit Bureau
4297	4297	18 of the Department under the Use Tax Act, the Service Use Tax
4298	4298	19 Act, the Service Occupation Tax Act, the Retailers' Occupation
4299	4299	20 Tax Act, and associated local occupation and use taxes
4300	4300	21 administered by the Department.
4301	4301	22 Subject to payments of amounts into the Build Illinois
4302	4302	23 Fund, the McCormick Place Expansion Project Fund, the Illinois
4303	4303	24 Tax Increment Fund, the Energy Infrastructure Fund, and the
4304	4304	25 Tax Compliance and Administration Fund as provided in this
4305	4305	26 Section, beginning on July 1, 2018 the Department shall pay
4306	4306
4307	4307
4308	4308
4309	4309
4310	4310
4311	4311	HB2989 - 115 - LRB104 10865 HLH 20947 b
4312	4312
4313	4313
4314	4314	HB2989- 116 -LRB104 10865 HLH 20947 b HB2989 - 116 - LRB104 10865 HLH 20947 b
4315	4315	HB2989 - 116 - LRB104 10865 HLH 20947 b
4316	4316	1 each month into the Downstate Public Transportation Fund the
4317	4317	2 moneys required to be so paid under Section 2-3 of the
4318	4318	3 Downstate Public Transportation Act.
4319	4319	4 Subject to successful execution and delivery of a
4320	4320	5 public-private agreement between the public agency and private
4321	4321	6 entity and completion of the civic build, beginning on July 1,
4322	4322	7 2023, of the remainder of the moneys received by the
4323	4323	8 Department under the Use Tax Act, the Service Use Tax Act, the
4324	4324	9 Service Occupation Tax Act, and this Act, the Department shall
4325	4325	10 deposit the following specified deposits in the aggregate from
4326	4326	11 collections under the Use Tax Act, the Service Use Tax Act, the
4327	4327	12 Service Occupation Tax Act, and the Retailers' Occupation Tax
4328	4328	13 Act, as required under Section 8.25g of the State Finance Act
4329	4329	14 for distribution consistent with the Public-Private
4330	4330	15 Partnership for Civic and Transit Infrastructure Project Act.
4331	4331	16 The moneys received by the Department pursuant to this Act and
4332	4332	17 required to be deposited into the Civic and Transit
4333	4333	18 Infrastructure Fund are subject to the pledge, claim and
4334	4334	19 charge set forth in Section 25-55 of the Public-Private
4335	4335	20 Partnership for Civic and Transit Infrastructure Project Act.
4336	4336	21 As used in this paragraph, "civic build", "private entity",
4337	4337	22 "public-private agreement", and "public agency" have the
4338	4338	23 meanings provided in Section 25-10 of the Public-Private
4339	4339	24 Partnership for Civic and Transit Infrastructure Project Act.
4340	4340	25 Fiscal Year.............................Total Deposit
4341	4341	26 2024.....................................$200,000,000
4342	4342
4343	4343
4344	4344
4345	4345
4346	4346
4347	4347	HB2989 - 116 - LRB104 10865 HLH 20947 b
4348	4348
4349	4349
4350	4350	HB2989- 117 -LRB104 10865 HLH 20947 b HB2989 - 117 - LRB104 10865 HLH 20947 b
4351	4351	HB2989 - 117 - LRB104 10865 HLH 20947 b
4352	4352	1 2025....................................$206,000,000
4353	4353	2 2026....................................$212,200,000
4354	4354	3 2027....................................$218,500,000
4355	4355	4 2028....................................$225,100,000
4356	4356	5 2029....................................$288,700,000
4357	4357	6 2030....................................$298,900,000
4358	4358	7 2031....................................$309,300,000
4359	4359	8 2032....................................$320,100,000
4360	4360	9 2033....................................$331,200,000
4361	4361	10 2034....................................$341,200,000
4362	4362	11 2035....................................$351,400,000
4363	4363	12 2036....................................$361,900,000
4364	4364	13 2037....................................$372,800,000
4365	4365	14 2038....................................$384,000,000
4366	4366	15 2039....................................$395,500,000
4367	4367	16 2040....................................$407,400,000
4368	4368	17 2041....................................$419,600,000
4369	4369	18 2042....................................$432,200,000
4370	4370	19 2043....................................$445,100,000
4371	4371	20 Beginning July 1, 2021 and until July 1, 2022, subject to
4372	4372	21 the payment of amounts into the County and Mass Transit
4373	4373	22 District Fund, the Local Government Tax Fund, the Build
4374	4374	23 Illinois Fund, the McCormick Place Expansion Project Fund, the
4375	4375	24 Illinois Tax Increment Fund, and the Tax Compliance and
4376	4376	25 Administration Fund as provided in this Section, the
4377	4377	26 Department shall pay each month into the Road Fund the amount
4378	4378
4379	4379
4380	4380
4381	4381
4382	4382
4383	4383	HB2989 - 117 - LRB104 10865 HLH 20947 b
4384	4384
4385	4385
4386	4386	HB2989- 118 -LRB104 10865 HLH 20947 b HB2989 - 118 - LRB104 10865 HLH 20947 b
4387	4387	HB2989 - 118 - LRB104 10865 HLH 20947 b
4388	4388	1 estimated to represent 16% of the net revenue realized from
4389	4389	2 the taxes imposed on motor fuel and gasohol. Beginning July 1,
4390	4390	3 2022 and until July 1, 2023, subject to the payment of amounts
4391	4391	4 into the County and Mass Transit District Fund, the Local
4392	4392	5 Government Tax Fund, the Build Illinois Fund, the McCormick
4393	4393	6 Place Expansion Project Fund, the Illinois Tax Increment Fund,
4394	4394	7 and the Tax Compliance and Administration Fund as provided in
4395	4395	8 this Section, the Department shall pay each month into the
4396	4396	9 Road Fund the amount estimated to represent 32% of the net
4397	4397	10 revenue realized from the taxes imposed on motor fuel and
4398	4398	11 gasohol. Beginning July 1, 2023 and until July 1, 2024,
4399	4399	12 subject to the payment of amounts into the County and Mass
4400	4400	13 Transit District Fund, the Local Government Tax Fund, the
4401	4401	14 Build Illinois Fund, the McCormick Place Expansion Project
4402	4402	15 Fund, the Illinois Tax Increment Fund, and the Tax Compliance
4403	4403	16 and Administration Fund as provided in this Section, the
4404	4404	17 Department shall pay each month into the Road Fund the amount
4405	4405	18 estimated to represent 48% of the net revenue realized from
4406	4406	19 the taxes imposed on motor fuel and gasohol. Beginning July 1,
4407	4407	20 2024 and until July 1, 2025, subject to the payment of amounts
4408	4408	21 into the County and Mass Transit District Fund, the Local
4409	4409	22 Government Tax Fund, the Build Illinois Fund, the McCormick
4410	4410	23 Place Expansion Project Fund, the Illinois Tax Increment Fund,
4411	4411	24 and the Tax Compliance and Administration Fund as provided in
4412	4412	25 this Section, the Department shall pay each month into the
4413	4413	26 Road Fund the amount estimated to represent 64% of the net
4414	4414
4415	4415
4416	4416
4417	4417
4418	4418
4419	4419	HB2989 - 118 - LRB104 10865 HLH 20947 b
4420	4420
4421	4421
4422	4422	HB2989- 119 -LRB104 10865 HLH 20947 b HB2989 - 119 - LRB104 10865 HLH 20947 b
4423	4423	HB2989 - 119 - LRB104 10865 HLH 20947 b
4424	4424	1 revenue realized from the taxes imposed on motor fuel and
4425	4425	2 gasohol. Beginning on July 1, 2025, subject to the payment of
4426	4426	3 amounts into the County and Mass Transit District Fund, the
4427	4427	4 Local Government Tax Fund, the Build Illinois Fund, the
4428	4428	5 McCormick Place Expansion Project Fund, the Illinois Tax
4429	4429	6 Increment Fund, and the Tax Compliance and Administration Fund
4430	4430	7 as provided in this Section, the Department shall pay each
4431	4431	8 month into the Road Fund the amount estimated to represent 80%
4432	4432	9 of the net revenue realized from the taxes imposed on motor
4433	4433	10 fuel and gasohol. As used in this paragraph "motor fuel" has
4434	4434	11 the meaning given to that term in Section 1.1 of the Motor Fuel
4435	4435	12 Tax Law, and "gasohol" has the meaning given to that term in
4436	4436	13 Section 3-40 of the Use Tax Act.
4437	4437	14 Of the remainder of the moneys received by the Department
4438	4438	15 pursuant to this Act, 75% thereof shall be paid into the State
4439	4439	16 treasury and 25% shall be reserved in a special account and
4440	4440	17 used only for the transfer to the Common School Fund as part of
4441	4441	18 the monthly transfer from the General Revenue Fund in
4442	4442	19 accordance with Section 8a of the State Finance Act.
4443	4443	20 The Department may, upon separate written notice to a
4444	4444	21 taxpayer, require the taxpayer to prepare and file with the
4445	4445	22 Department on a form prescribed by the Department within not
4446	4446	23 less than 60 days after receipt of the notice an annual
4447	4447	24 information return for the tax year specified in the notice.
4448	4448	25 Such annual return to the Department shall include a statement
4449	4449	26 of gross receipts as shown by the retailer's last federal
4450	4450
4451	4451
4452	4452
4453	4453
4454	4454
4455	4455	HB2989 - 119 - LRB104 10865 HLH 20947 b
4456	4456
4457	4457
4458	4458	HB2989- 120 -LRB104 10865 HLH 20947 b HB2989 - 120 - LRB104 10865 HLH 20947 b
4459	4459	HB2989 - 120 - LRB104 10865 HLH 20947 b
4460	4460	1 income tax return. If the total receipts of the business as
4461	4461	2 reported in the federal income tax return do not agree with the
4462	4462	3 gross receipts reported to the Department of Revenue for the
4463	4463	4 same period, the retailer shall attach to his annual return a
4464	4464	5 schedule showing a reconciliation of the 2 amounts and the
4465	4465	6 reasons for the difference. The retailer's annual return to
4466	4466	7 the Department shall also disclose the cost of goods sold by
4467	4467	8 the retailer during the year covered by such return, opening
4468	4468	9 and closing inventories of such goods for such year, costs of
4469	4469	10 goods used from stock or taken from stock and given away by the
4470	4470	11 retailer during such year, payroll information of the
4471	4471	12 retailer's business during such year and any additional
4472	4472	13 reasonable information which the Department deems would be
4473	4473	14 helpful in determining the accuracy of the monthly, quarterly,
4474	4474	15 or annual returns filed by such retailer as provided for in
4475	4475	16 this Section.
4476	4476	17 If the annual information return required by this Section
4477	4477	18 is not filed when and as required, the taxpayer shall be liable
4478	4478	19 as follows:
4479	4479	20 (i) Until January 1, 1994, the taxpayer shall be
4480	4480	21 liable for a penalty equal to 1/6 of 1% of the tax due from
4481	4481	22 such taxpayer under this Act during the period to be
4482	4482	23 covered by the annual return for each month or fraction of
4483	4483	24 a month until such return is filed as required, the
4484	4484	25 penalty to be assessed and collected in the same manner as
4485	4485	26 any other penalty provided for in this Act.
4486	4486
4487	4487
4488	4488
4489	4489
4490	4490
4491	4491	HB2989 - 120 - LRB104 10865 HLH 20947 b
4492	4492
4493	4493
4494	4494	HB2989- 121 -LRB104 10865 HLH 20947 b HB2989 - 121 - LRB104 10865 HLH 20947 b
4495	4495	HB2989 - 121 - LRB104 10865 HLH 20947 b
4496	4496	1 (ii) On and after January 1, 1994, the taxpayer shall
4497	4497	2 be liable for a penalty as described in Section 3-4 of the
4498	4498	3 Uniform Penalty and Interest Act.
4499	4499	4 The chief executive officer, proprietor, owner, or highest
4500	4500	5 ranking manager shall sign the annual return to certify the
4501	4501	6 accuracy of the information contained therein. Any person who
4502	4502	7 willfully signs the annual return containing false or
4503	4503	8 inaccurate information shall be guilty of perjury and punished
4504	4504	9 accordingly. The annual return form prescribed by the
4505	4505	10 Department shall include a warning that the person signing the
4506	4506	11 return may be liable for perjury.
4507	4507	12 The provisions of this Section concerning the filing of an
4508	4508	13 annual information return do not apply to a retailer who is not
4509	4509	14 required to file an income tax return with the United States
4510	4510	15 Government.
4511	4511	16 As soon as possible after the first day of each month, upon
4512	4512	17 certification of the Department of Revenue, the Comptroller
4513	4513	18 shall order transferred and the Treasurer shall transfer from
4514	4514	19 the General Revenue Fund to the Motor Fuel Tax Fund an amount
4515	4515	20 equal to 1.7% of 80% of the net revenue realized under this Act
4516	4516	21 for the second preceding month. Beginning April 1, 2000, this
4517	4517	22 transfer is no longer required and shall not be made.
4518	4518	23 Net revenue realized for a month shall be the revenue
4519	4519	24 collected by the State pursuant to this Act, less the amount
4520	4520	25 paid out during that month as refunds to taxpayers for
4521	4521	26 overpayment of liability.
4522	4522
4523	4523
4524	4524
4525	4525
4526	4526
4527	4527	HB2989 - 121 - LRB104 10865 HLH 20947 b
4528	4528
4529	4529
4530	4530	HB2989- 122 -LRB104 10865 HLH 20947 b HB2989 - 122 - LRB104 10865 HLH 20947 b
4531	4531	HB2989 - 122 - LRB104 10865 HLH 20947 b
4532	4532	1 For greater simplicity of administration, manufacturers,
4533	4533	2 importers and wholesalers whose products are sold at retail in
4534	4534	3 Illinois by numerous retailers, and who wish to do so, may
4535	4535	4 assume the responsibility for accounting and paying to the
4536	4536	5 Department all tax accruing under this Act with respect to
4537	4537	6 such sales, if the retailers who are affected do not make
4538	4538	7 written objection to the Department to this arrangement.
4539	4539	8 Any person who promotes, organizes, or provides retail
4540	4540	9 selling space for concessionaires or other types of sellers at
4541	4541	10 the Illinois State Fair, DuQuoin State Fair, county fairs,
4542	4542	11 local fairs, art shows, flea markets, and similar exhibitions
4543	4543	12 or events, including any transient merchant as defined by
4544	4544	13 Section 2 of the Transient Merchant Act of 1987, is required to
4545	4545	14 file a report with the Department providing the name of the
4546	4546	15 merchant's business, the name of the person or persons engaged
4547	4547	16 in merchant's business, the permanent address and Illinois
4548	4548	17 Retailers Occupation Tax Registration Number of the merchant,
4549	4549	18 the dates and location of the event, and other reasonable
4550	4550	19 information that the Department may require. The report must
4551	4551	20 be filed not later than the 20th day of the month next
4552	4552	21 following the month during which the event with retail sales
4553	4553	22 was held. Any person who fails to file a report required by
4554	4554	23 this Section commits a business offense and is subject to a
4555	4555	24 fine not to exceed $250.
4556	4556	25 Any person engaged in the business of selling tangible
4557	4557	26 personal property at retail as a concessionaire or other type
4558	4558
4559	4559
4560	4560
4561	4561
4562	4562
4563	4563	HB2989 - 122 - LRB104 10865 HLH 20947 b
4564	4564
4565	4565
4566	4566	HB2989- 123 -LRB104 10865 HLH 20947 b HB2989 - 123 - LRB104 10865 HLH 20947 b
4567	4567	HB2989 - 123 - LRB104 10865 HLH 20947 b
4568	4568	1 of seller at the Illinois State Fair, county fairs, art shows,
4569	4569	2 flea markets, and similar exhibitions or events, or any
4570	4570	3 transient merchants, as defined by Section 2 of the Transient
4571	4571	4 Merchant Act of 1987, may be required to make a daily report of
4572	4572	5 the amount of such sales to the Department and to make a daily
4573	4573	6 payment of the full amount of tax due. The Department shall
4574	4574	7 impose this requirement when it finds that there is a
4575	4575	8 significant risk of loss of revenue to the State at such an
4576	4576	9 exhibition or event. Such a finding shall be based on evidence
4577	4577	10 that a substantial number of concessionaires or other sellers
4578	4578	11 who are not residents of Illinois will be engaging in the
4579	4579	12 business of selling tangible personal property at retail at
4580	4580	13 the exhibition or event, or other evidence of a significant
4581	4581	14 risk of loss of revenue to the State. The Department shall
4582	4582	15 notify concessionaires and other sellers affected by the
4583	4583	16 imposition of this requirement. In the absence of notification
4584	4584	17 by the Department, the concessionaires and other sellers shall
4585	4585	18 file their returns as otherwise required in this Section.
4586	4586	19 (Source: P.A. 102-634, eff. 8-27-21; 102-700, Article 60,
4587	4587	20 Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
4588	4588	21 65-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
4589	4589	22 1-1-23; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-363,
4590	4590	23 eff. 7-28-23; 103-592, Article 75, Section 75-20, eff. 1-1-25;
4591	4591	24 103-592, Article 110, Section 110-20, eff. 6-7-24; 103-605,
4592	4592	25 eff. 7-1-24; 103-1055, eff. 12-20-24.)
4593	4593	26 Section 99. Effective date. This Act takes effect upon
4594	4594
4595	4595
4596	4596
4597	4597
4598	4598
4599	4599	HB2989 - 123 - LRB104 10865 HLH 20947 b
4600	4600
4601	4601
4602	4602	HB2989- 124 -LRB104 10865 HLH 20947 b HB2989 - 124 - LRB104 10865 HLH 20947 b
4603	4603	HB2989 - 124 - LRB104 10865 HLH 20947 b
4604	4604
4605	4605
4606	4606
4607	4607
4608	4608
4609	4609	HB2989 - 124 - LRB104 10865 HLH 20947 b