Illinois 2025-2026 Regular Session

Illinois Senate Bill SB0121 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 SB0121 Introduced 1/17/2025, by Sen. Willie Preston SYNOPSIS AS INTRODUCED: New Act35 ILCS 105/3-1035 ILCS 105/935 ILCS 110/3-1035 ILCS 110/935 ILCS 115/3-1035 ILCS 115/9 from Ch. 120, par. 439.10935 ILCS 120/2-1035 ILCS 120/3 Creates the Community Revitalization Zone Act. Provides that a county or municipality may designate an area within its jurisdiction as a community redevelopment zone, subject to the certification of the Department of Commerce and Economic Opportunity. Sets forth the criteria for designation as a community redevelopment zone. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, with respect to tangible personal property that is purchased from a retailer located in a community revitalization zone, the taxes under those Acts are imposed at the rate of 3.25%. Effective immediately. LRB104 07516 HLH 17560 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB0121 Introduced 1/17/2025, by Sen. Willie Preston SYNOPSIS AS INTRODUCED: New Act35 ILCS 105/3-1035 ILCS 105/935 ILCS 110/3-1035 ILCS 110/935 ILCS 115/3-1035 ILCS 115/9 from Ch. 120, par. 439.10935 ILCS 120/2-1035 ILCS 120/3 New Act 35 ILCS 105/3-10 35 ILCS 105/9 35 ILCS 110/3-10 35 ILCS 110/9 35 ILCS 115/3-10 35 ILCS 115/9 from Ch. 120, par. 439.109 35 ILCS 120/2-10 35 ILCS 120/3 Creates the Community Revitalization Zone Act. Provides that a county or municipality may designate an area within its jurisdiction as a community redevelopment zone, subject to the certification of the Department of Commerce and Economic Opportunity. Sets forth the criteria for designation as a community redevelopment zone. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, with respect to tangible personal property that is purchased from a retailer located in a community revitalization zone, the taxes under those Acts are imposed at the rate of 3.25%. Effective immediately. LRB104 07516 HLH 17560 b LRB104 07516 HLH 17560 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB0121 Introduced 1/17/2025, by Sen. Willie Preston SYNOPSIS AS INTRODUCED:
3	3	New Act35 ILCS 105/3-1035 ILCS 105/935 ILCS 110/3-1035 ILCS 110/935 ILCS 115/3-1035 ILCS 115/9 from Ch. 120, par. 439.10935 ILCS 120/2-1035 ILCS 120/3 New Act 35 ILCS 105/3-10 35 ILCS 105/9 35 ILCS 110/3-10 35 ILCS 110/9 35 ILCS 115/3-10 35 ILCS 115/9 from Ch. 120, par. 439.109 35 ILCS 120/2-10 35 ILCS 120/3
4	4	New Act
5	5	35 ILCS 105/3-10
6	6	35 ILCS 105/9
7	7	35 ILCS 110/3-10
8	8	35 ILCS 110/9
9	9	35 ILCS 115/3-10
10	10	35 ILCS 115/9 from Ch. 120, par. 439.109
11	11	35 ILCS 120/2-10
12	12	35 ILCS 120/3
13	13	Creates the Community Revitalization Zone Act. Provides that a county or municipality may designate an area within its jurisdiction as a community redevelopment zone, subject to the certification of the Department of Commerce and Economic Opportunity. Sets forth the criteria for designation as a community redevelopment zone. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, with respect to tangible personal property that is purchased from a retailer located in a community revitalization zone, the taxes under those Acts are imposed at the rate of 3.25%. Effective immediately.
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19	19	1 AN ACT concerning revenue.
20	20	2 Be it enacted by the People of the State of Illinois,
21	21	3 represented in the General Assembly:
22	22	4 Section 1. Short title. This Act may be cited as the
23	23	5 Community Revitalization Zone Act.
24	24	6 Section 5. Definitions. As used in this Act, "Department"
25	25	7 means the Department of Commerce and Economic Opportunity.
26	26	8 Section 10. Designation of community redevelopment zones.
27	27	9 (a) A county or municipality may, by ordinance, designate
28	28	10 an area within its jurisdiction as a community redevelopment
29	29	11 zone, subject to the certification of the Department in
30	30	12 accordance with this Act. An area is qualified to become a
31	31	13 community redevelopment zone if the area:
32	32	14 (1) is a contiguous area;
33	33	15 (2) is located entirely within the municipality or, if
34	34	16 the area is designated by a county, entirely within the
35	35	17 unincorporated areas of the county; and
36	36	18 (3) comprises a minimum of one-half square mile and
37	37	19 not more than 12 square miles in total area, exclusive of
38	38	20 lakes and waterways; and
39	39	21 (4) has median household income, as reported in the
40	40	22 most recently available data from the United States Census
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44	44	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB0121 Introduced 1/17/2025, by Sen. Willie Preston SYNOPSIS AS INTRODUCED:
45	45	New Act35 ILCS 105/3-1035 ILCS 105/935 ILCS 110/3-1035 ILCS 110/935 ILCS 115/3-1035 ILCS 115/9 from Ch. 120, par. 439.10935 ILCS 120/2-1035 ILCS 120/3 New Act 35 ILCS 105/3-10 35 ILCS 105/9 35 ILCS 110/3-10 35 ILCS 110/9 35 ILCS 115/3-10 35 ILCS 115/9 from Ch. 120, par. 439.109 35 ILCS 120/2-10 35 ILCS 120/3
46	46	New Act
47	47	35 ILCS 105/3-10
48	48	35 ILCS 105/9
49	49	35 ILCS 110/3-10
50	50	35 ILCS 110/9
51	51	35 ILCS 115/3-10
52	52	35 ILCS 115/9 from Ch. 120, par. 439.109
53	53	35 ILCS 120/2-10
54	54	35 ILCS 120/3
55	55	Creates the Community Revitalization Zone Act. Provides that a county or municipality may designate an area within its jurisdiction as a community redevelopment zone, subject to the certification of the Department of Commerce and Economic Opportunity. Sets forth the criteria for designation as a community redevelopment zone. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, with respect to tangible personal property that is purchased from a retailer located in a community revitalization zone, the taxes under those Acts are imposed at the rate of 3.25%. Effective immediately.
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58	58	A BILL FOR
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64	64	New Act
65	65	35 ILCS 105/3-10
66	66	35 ILCS 105/9
67	67	35 ILCS 110/3-10
68	68	35 ILCS 110/9
69	69	35 ILCS 115/3-10
70	70	35 ILCS 115/9 from Ch. 120, par. 439.109
71	71	35 ILCS 120/2-10
72	72	35 ILCS 120/3
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91	91	1 Bureau at the time the ordinance is adopted, of less than
92	92	2 $45,000 per year.
93	93	3 (b) A county or municipality that adopts an ordinance
94	94	4 designating an area as a community redevelopment zone shall
95	95	5 make written application to the Department to have the
96	96	6 proposed area certified by the Department as a community
97	97	7 redevelopment zone. The application shall include such
98	98	8 information as the Department may require by rule.
99	99	9 Section 15. Term of the community redevelopment zones. A
100	100	10 community redevelopment zone certified by the Department under
101	101	11 Section 10 shall have a term not to exceed 10 years.
102	102	12 Section 20. Incentives. Retailers located in a community
103	103	13 redevelopment zone are entitled to the use and occupation tax
104	104	14 incentives provided in Section 3-10 of the Use Tax Act,
105	105	15 Section 3-10 of the Service Use Tax Act, Section 3-10 of the
106	106	16 Service Occupation Tax Act, and Section 2-10 of the Retailers'
107	107	17 Occupation Tax Act.
108	108	18 Section 25. Rules. The Department shall adopt rules for
109	109	19 the implementation of this Act.
110	110	20 Section 900. The Use Tax Act is amended by changing
111	111	21 Sections 3-10 and 9 as follows:
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122	122	1 (35 ILCS 105/3-10)
123	123	2 Sec. 3-10. Rate of tax. Unless otherwise provided in this
124	124	3 Section, the tax imposed by this Act is at the rate of 6.25% of
125	125	4 either the selling price or the fair market value, if any, of
126	126	5 the tangible personal property, which, on and after January 1,
127	127	6 2025, includes leases of tangible personal property. In all
128	128	7 cases where property functionally used or consumed is the same
129	129	8 as the property that was purchased at retail, then the tax is
130	130	9 imposed on the selling price of the property. In all cases
131	131	10 where property functionally used or consumed is a by-product
132	132	11 or waste product that has been refined, manufactured, or
133	133	12 produced from property purchased at retail, then the tax is
134	134	13 imposed on the lower of the fair market value, if any, of the
135	135	14 specific property so used in this State or on the selling price
136	136	15 of the property purchased at retail. For purposes of this
137	137	16 Section "fair market value" means the price at which property
138	138	17 would change hands between a willing buyer and a willing
139	139	18 seller, neither being under any compulsion to buy or sell and
140	140	19 both having reasonable knowledge of the relevant facts. The
141	141	20 fair market value shall be established by Illinois sales by
142	142	21 the taxpayer of the same property as that functionally used or
143	143	22 consumed, or if there are no such sales by the taxpayer, then
144	144	23 comparable sales or purchases of property of like kind and
145	145	24 character in Illinois.
146	146	25 Beginning on January 1, 2025, with respect to tangible
147	147	26 personal property that is purchased from a retailer located in
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158	158	1 a Community Revitalization Zone created under the Community
159	159	2 Revitalization Zone Act (other than tangible personal property
160	160	3 that is otherwise subject to a 1% rate of tax or a 1.25% rate
161	161	4 of tax under this Act), the tax is imposed at the rate of
162	162	5 3.25%.
163	163	6 Beginning on July 1, 2000 and through December 31, 2000,
164	164	7 with respect to motor fuel, as defined in Section 1.1 of the
165	165	8 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
166	166	9 the Use Tax Act, the tax is imposed at the rate of 1.25%.
167	167	10 Beginning on August 6, 2010 through August 15, 2010, and
168	168	11 beginning again on August 5, 2022 through August 14, 2022,
169	169	12 with respect to sales tax holiday items as defined in Section
170	170	13 3-6 of this Act, the tax is imposed at the rate of 1.25%.
171	171	14 With respect to gasohol, the tax imposed by this Act
172	172	15 applies to (i) 70% of the proceeds of sales made on or after
173	173	16 January 1, 1990, and before July 1, 2003, (ii) 80% of the
174	174	17 proceeds of sales made on or after July 1, 2003 and on or
175	175	18 before July 1, 2017, (iii) 100% of the proceeds of sales made
176	176	19 after July 1, 2017 and prior to January 1, 2024, (iv) 90% of
177	177	20 the proceeds of sales made on or after January 1, 2024 and on
178	178	21 or before December 31, 2028, and (v) 100% of the proceeds of
179	179	22 sales made after December 31, 2028. If, at any time, however,
180	180	23 the tax under this Act on sales of gasohol is imposed at the
181	181	24 rate of 1.25%, then the tax imposed by this Act applies to 100%
182	182	25 of the proceeds of sales of gasohol made during that time.
183	183	26 With respect to mid-range ethanol blends, the tax imposed
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194	194	1 by this Act applies to (i) 80% of the proceeds of sales made on
195	195	2 or after January 1, 2024 and on or before December 31, 2028 and
196	196	3 (ii) 100% of the proceeds of sales made thereafter. If, at any
197	197	4 time, however, the tax under this Act on sales of mid-range
198	198	5 ethanol blends is imposed at the rate of 1.25%, then the tax
199	199	6 imposed by this Act applies to 100% of the proceeds of sales of
200	200	7 mid-range ethanol blends made during that time.
201	201	8 With respect to majority blended ethanol fuel, the tax
202	202	9 imposed by this Act does not apply to the proceeds of sales
203	203	10 made on or after July 1, 2003 and on or before December 31,
204	204	11 2028 but applies to 100% of the proceeds of sales made
205	205	12 thereafter.
206	206	13 With respect to biodiesel blends with no less than 1% and
207	207	14 no more than 10% biodiesel, the tax imposed by this Act applies
208	208	15 to (i) 80% of the proceeds of sales made on or after July 1,
209	209	16 2003 and on or before December 31, 2018 and (ii) 100% of the
210	210	17 proceeds of sales made after December 31, 2018 and before
211	211	18 January 1, 2024. On and after January 1, 2024 and on or before
212	212	19 December 31, 2030, the taxation of biodiesel, renewable
213	213	20 diesel, and biodiesel blends shall be as provided in Section
214	214	21 3-5.1. If, at any time, however, the tax under this Act on
215	215	22 sales of biodiesel blends with no less than 1% and no more than
216	216	23 10% biodiesel is imposed at the rate of 1.25%, then the tax
217	217	24 imposed by this Act applies to 100% of the proceeds of sales of
218	218	25 biodiesel blends with no less than 1% and no more than 10%
219	219	26 biodiesel made during that time.
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230	230	1 With respect to biodiesel and biodiesel blends with more
231	231	2 than 10% but no more than 99% biodiesel, the tax imposed by
232	232	3 this Act does not apply to the proceeds of sales made on or
233	233	4 after July 1, 2003 and on or before December 31, 2023. On and
234	234	5 after January 1, 2024 and on or before December 31, 2030, the
235	235	6 taxation of biodiesel, renewable diesel, and biodiesel blends
236	236	7 shall be as provided in Section 3-5.1.
237	237	8 Until July 1, 2022 and from July 1, 2023 through December
238	238	9 31, 2025, with respect to food for human consumption that is to
239	239	10 be consumed off the premises where it is sold (other than
240	240	11 alcoholic beverages, food consisting of or infused with adult
241	241	12 use cannabis, soft drinks, and food that has been prepared for
242	242	13 immediate consumption), the tax is imposed at the rate of 1%.
243	243	14 Beginning on July 1, 2022 and until July 1, 2023, with respect
244	244	15 to food for human consumption that is to be consumed off the
245	245	16 premises where it is sold (other than alcoholic beverages,
246	246	17 food consisting of or infused with adult use cannabis, soft
247	247	18 drinks, and food that has been prepared for immediate
248	248	19 consumption), the tax is imposed at the rate of 0%. On and
249	249	20 after January 1, 2026, food for human consumption that is to be
250	250	21 consumed off the premises where it is sold (other than
251	251	22 alcoholic beverages, food consisting of or infused with adult
252	252	23 use cannabis, soft drinks, candy, and food that has been
253	253	24 prepared for immediate consumption) is exempt from the tax
254	254	25 imposed by this Act.
255	255	26 With respect to prescription and nonprescription
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266	266	1 medicines, drugs, medical appliances, products classified as
267	267	2 Class III medical devices by the United States Food and Drug
268	268	3 Administration that are used for cancer treatment pursuant to
269	269	4 a prescription, as well as any accessories and components
270	270	5 related to those devices, modifications to a motor vehicle for
271	271	6 the purpose of rendering it usable by a person with a
272	272	7 disability, and insulin, blood sugar testing materials,
273	273	8 syringes, and needles used by human diabetics, the tax is
274	274	9 imposed at the rate of 1%. For the purposes of this Section,
275	275	10 until September 1, 2009: the term "soft drinks" means any
276	276	11 complete, finished, ready-to-use, non-alcoholic drink, whether
277	277	12 carbonated or not, including, but not limited to, soda water,
278	278	13 cola, fruit juice, vegetable juice, carbonated water, and all
279	279	14 other preparations commonly known as soft drinks of whatever
280	280	15 kind or description that are contained in any closed or sealed
281	281	16 bottle, can, carton, or container, regardless of size; but
282	282	17 "soft drinks" does not include coffee, tea, non-carbonated
283	283	18 water, infant formula, milk or milk products as defined in the
284	284	19 Grade A Pasteurized Milk and Milk Products Act, or drinks
285	285	20 containing 50% or more natural fruit or vegetable juice.
286	286	21 Notwithstanding any other provisions of this Act,
287	287	22 beginning September 1, 2009, "soft drinks" means non-alcoholic
288	288	23 beverages that contain natural or artificial sweeteners. "Soft
289	289	24 drinks" does not include beverages that contain milk or milk
290	290	25 products, soy, rice or similar milk substitutes, or greater
291	291	26 than 50% of vegetable or fruit juice by volume.
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302	302	1 Until August 1, 2009, and notwithstanding any other
303	303	2 provisions of this Act, "food for human consumption that is to
304	304	3 be consumed off the premises where it is sold" includes all
305	305	4 food sold through a vending machine, except soft drinks and
306	306	5 food products that are dispensed hot from a vending machine,
307	307	6 regardless of the location of the vending machine. Beginning
308	308	7 August 1, 2009, and notwithstanding any other provisions of
309	309	8 this Act, "food for human consumption that is to be consumed
310	310	9 off the premises where it is sold" includes all food sold
311	311	10 through a vending machine, except soft drinks, candy, and food
312	312	11 products that are dispensed hot from a vending machine,
313	313	12 regardless of the location of the vending machine.
314	314	13 Notwithstanding any other provisions of this Act,
315	315	14 beginning September 1, 2009, "food for human consumption that
316	316	15 is to be consumed off the premises where it is sold" does not
317	317	16 include candy. For purposes of this Section, "candy" means a
318	318	17 preparation of sugar, honey, or other natural or artificial
319	319	18 sweeteners in combination with chocolate, fruits, nuts or
320	320	19 other ingredients or flavorings in the form of bars, drops, or
321	321	20 pieces. "Candy" does not include any preparation that contains
322	322	21 flour or requires refrigeration.
323	323	22 Notwithstanding any other provisions of this Act,
324	324	23 beginning September 1, 2009, "nonprescription medicines and
325	325	24 drugs" does not include grooming and hygiene products. For
326	326	25 purposes of this Section, "grooming and hygiene products"
327	327	26 includes, but is not limited to, soaps and cleaning solutions,
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338	338	1 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
339	339	2 lotions and screens, unless those products are available by
340	340	3 prescription only, regardless of whether the products meet the
341	341	4 definition of "over-the-counter-drugs". For the purposes of
342	342	5 this paragraph, "over-the-counter-drug" means a drug for human
343	343	6 use that contains a label that identifies the product as a drug
344	344	7 as required by 21 CFR 201.66. The "over-the-counter-drug"
345	345	8 label includes:
346	346	9 (A) a "Drug Facts" panel; or
347	347	10 (B) a statement of the "active ingredient(s)" with a
348	348	11 list of those ingredients contained in the compound,
349	349	12 substance or preparation.
350	350	13 Beginning on January 1, 2014 (the effective date of Public
351	351	14 Act 98-122), "prescription and nonprescription medicines and
352	352	15 drugs" includes medical cannabis purchased from a registered
353	353	16 dispensing organization under the Compassionate Use of Medical
354	354	17 Cannabis Program Act.
355	355	18 As used in this Section, "adult use cannabis" means
356	356	19 cannabis subject to tax under the Cannabis Cultivation
357	357	20 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
358	358	21 and does not include cannabis subject to tax under the
359	359	22 Compassionate Use of Medical Cannabis Program Act.
360	360	23 If the property that is purchased at retail from a
361	361	24 retailer is acquired outside Illinois and used outside
362	362	25 Illinois before being brought to Illinois for use here and is
363	363	26 taxable under this Act, the "selling price" on which the tax is
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374	374	1 computed shall be reduced by an amount that represents a
375	375	2 reasonable allowance for depreciation for the period of prior
376	376	3 out-of-state use. No depreciation is allowed in cases where
377	377	4 the tax under this Act is imposed on lease receipts.
378	378	5 (Source: P.A. 102-4, eff. 4-27-21; 102-700, Article 20,
379	379	6 Section 20-5, eff. 4-19-22; 102-700, Article 60, Section
380	380	7 60-15, eff. 4-19-22; 102-700, Article 65, Section 65-5, eff.
381	381	8 4-19-22; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-592,
382	382	9 eff. 1-1-25; 103-781, eff. 8-5-24; revised 11-26-24.)
383	383	10 (35 ILCS 105/9)
384	384	11 Sec. 9. Except as to motor vehicles, watercraft, aircraft,
385	385	12 and trailers that are required to be registered with an agency
386	386	13 of this State, each retailer required or authorized to collect
387	387	14 the tax imposed by this Act shall pay to the Department the
388	388	15 amount of such tax (except as otherwise provided) at the time
389	389	16 when he is required to file his return for the period during
390	390	17 which such tax was collected, less a discount of 2.1% prior to
391	391	18 January 1, 1990, and 1.75% on and after January 1, 1990, or $5
392	392	19 per calendar year, whichever is greater, which is allowed to
393	393	20 reimburse the retailer for expenses incurred in collecting the
394	394	21 tax, keeping records, preparing and filing returns, remitting
395	395	22 the tax and supplying data to the Department on request.
396	396	23 Beginning with returns due on or after January 1, 2025, the
397	397	24 discount allowed in this Section, the Retailers' Occupation
398	398	25 Tax Act, the Service Occupation Tax Act, and the Service Use
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409	409	1 Tax Act, including any local tax administered by the
410	410	2 Department and reported on the same return, shall not exceed
411	411	3 $1,000 per month in the aggregate for returns other than
412	412	4 transaction returns filed during the month. When determining
413	413	5 the discount allowed under this Section, retailers shall
414	414	6 include the amount of tax that would have been due at the 6.25%
415	415	7 rate but for the 1.25% rate imposed on sales tax holiday items
416	416	8 under Public Act 102-700. The discount under this Section is
417	417	9 not allowed for the 1.25% portion of taxes paid on aviation
418	418	10 fuel that is subject to the revenue use requirements of 49
419	419	11 U.S.C. 47107(b) and 49 U.S.C. 47133. When determining the
420	420	12 discount allowed under this Section, retailers shall include
421	421	13 the amount of tax that would have been due at the 1% rate but
422	422	14 for the 0% rate imposed under Public Act 102-700. In the case
423	423	15 of retailers who report and pay the tax on a transaction by
424	424	16 transaction basis, as provided in this Section, such discount
425	425	17 shall be taken with each such tax remittance instead of when
426	426	18 such retailer files his periodic return, but, beginning with
427	427	19 returns due on or after January 1, 2025, the discount allowed
428	428	20 under this Section and the Retailers' Occupation Tax Act,
429	429	21 including any local tax administered by the Department and
430	430	22 reported on the same transaction return, shall not exceed
431	431	23 $1,000 per month for all transaction returns filed during the
432	432	24 month. The discount allowed under this Section is allowed only
433	433	25 for returns that are filed in the manner required by this Act.
434	434	26 The Department may disallow the discount for retailers whose
435	435
436	436
437	437
438	438
439	439
440	440	SB0121 - 11 - LRB104 07516 HLH 17560 b
441	441
442	442
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444	444	SB0121 - 12 - LRB104 07516 HLH 17560 b
445	445	1 certificate of registration is revoked at the time the return
446	446	2 is filed, but only if the Department's decision to revoke the
447	447	3 certificate of registration has become final. A retailer need
448	448	4 not remit that part of any tax collected by him to the extent
449	449	5 that he is required to remit and does remit the tax imposed by
450	450	6 the Retailers' Occupation Tax Act, with respect to the sale of
451	451	7 the same property.
452	452	8 Where such tangible personal property is sold under a
453	453	9 conditional sales contract, or under any other form of sale
454	454	10 wherein the payment of the principal sum, or a part thereof, is
455	455	11 extended beyond the close of the period for which the return is
456	456	12 filed, the retailer, in collecting the tax (except as to motor
457	457	13 vehicles, watercraft, aircraft, and trailers that are required
458	458	14 to be registered with an agency of this State), may collect for
459	459	15 each tax return period only the tax applicable to that part of
460	460	16 the selling price actually received during such tax return
461	461	17 period.
462	462	18 In the case of leases, except as otherwise provided in
463	463	19 this Act, the lessor, in collecting the tax, may collect for
464	464	20 each tax return period only the tax applicable to that part of
465	465	21 the selling price actually received during such tax return
466	466	22 period.
467	467	23 Except as provided in this Section, on or before the
468	468	24 twentieth day of each calendar month, such retailer shall file
469	469	25 a return for the preceding calendar month. Such return shall
470	470	26 be filed on forms prescribed by the Department and shall
471	471
472	472
473	473
474	474
475	475
476	476	SB0121 - 12 - LRB104 07516 HLH 17560 b
477	477
478	478
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480	480	SB0121 - 13 - LRB104 07516 HLH 17560 b
481	481	1 furnish such information as the Department may reasonably
482	482	2 require. The return shall include the gross receipts on food
483	483	3 for human consumption that is to be consumed off the premises
484	484	4 where it is sold (other than alcoholic beverages, food
485	485	5 consisting of or infused with adult use cannabis, soft drinks,
486	486	6 and food that has been prepared for immediate consumption)
487	487	7 which were received during the preceding calendar month,
488	488	8 quarter, or year, as appropriate, and upon which tax would
489	489	9 have been due but for the 0% rate imposed under Public Act
490	490	10 102-700. The return shall also include the amount of tax that
491	491	11 would have been due on food for human consumption that is to be
492	492	12 consumed off the premises where it is sold (other than
493	493	13 alcoholic beverages, food consisting of or infused with adult
494	494	14 use cannabis, soft drinks, and food that has been prepared for
495	495	15 immediate consumption) but for the 0% rate imposed under
496	496	16 Public Act 102-700.
497	497	17 On and after January 1, 2018, except for returns required
498	498	18 to be filed prior to January 1, 2023 for motor vehicles,
499	499	19 watercraft, aircraft, and trailers that are required to be
500	500	20 registered with an agency of this State, with respect to
501	501	21 retailers whose annual gross receipts average $20,000 or more,
502	502	22 all returns required to be filed pursuant to this Act shall be
503	503	23 filed electronically. On and after January 1, 2023, with
504	504	24 respect to retailers whose annual gross receipts average
505	505	25 $20,000 or more, all returns required to be filed pursuant to
506	506	26 this Act, including, but not limited to, returns for motor
507	507
508	508
509	509
510	510
511	511
512	512	SB0121 - 13 - LRB104 07516 HLH 17560 b
513	513
514	514
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516	516	SB0121 - 14 - LRB104 07516 HLH 17560 b
517	517	1 vehicles, watercraft, aircraft, and trailers that are required
518	518	2 to be registered with an agency of this State, shall be filed
519	519	3 electronically. Retailers who demonstrate that they do not
520	520	4 have access to the Internet or demonstrate hardship in filing
521	521	5 electronically may petition the Department to waive the
522	522	6 electronic filing requirement.
523	523	7 The Department may require returns to be filed on a
524	524	8 quarterly basis. If so required, a return for each calendar
525	525	9 quarter shall be filed on or before the twentieth day of the
526	526	10 calendar month following the end of such calendar quarter. The
527	527	11 taxpayer shall also file a return with the Department for each
528	528	12 of the first two months of each calendar quarter, on or before
529	529	13 the twentieth day of the following calendar month, stating:
530	530	14 1. The name of the seller;
531	531	15 2. The address of the principal place of business from
532	532	16 which he engages in the business of selling tangible
533	533	17 personal property at retail in this State;
534	534	18 3. The total amount of taxable receipts received by
535	535	19 him during the preceding calendar month from sales of
536	536	20 tangible personal property by him during such preceding
537	537	21 calendar month, including receipts from charge and time
538	538	22 sales, but less all deductions allowed by law;
539	539	23 4. The amount of credit provided in Section 2d of this
540	540	24 Act;
541	541	25 5. The amount of tax due;
542	542	26 5-5. The signature of the taxpayer; and
543	543
544	544
545	545
546	546
547	547
548	548	SB0121 - 14 - LRB104 07516 HLH 17560 b
549	549
550	550
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552	552	SB0121 - 15 - LRB104 07516 HLH 17560 b
553	553	1 6. Such other reasonable information as the Department
554	554	2 may require.
555	555	3 Each retailer required or authorized to collect the tax
556	556	4 imposed by this Act on aviation fuel sold at retail in this
557	557	5 State during the preceding calendar month shall, instead of
558	558	6 reporting and paying tax on aviation fuel as otherwise
559	559	7 required by this Section, report and pay such tax on a separate
560	560	8 aviation fuel tax return. The requirements related to the
561	561	9 return shall be as otherwise provided in this Section.
562	562	10 Notwithstanding any other provisions of this Act to the
563	563	11 contrary, retailers collecting tax on aviation fuel shall file
564	564	12 all aviation fuel tax returns and shall make all aviation fuel
565	565	13 tax payments by electronic means in the manner and form
566	566	14 required by the Department. For purposes of this Section,
567	567	15 "aviation fuel" means jet fuel and aviation gasoline.
568	568	16 If a taxpayer fails to sign a return within 30 days after
569	569	17 the proper notice and demand for signature by the Department,
570	570	18 the return shall be considered valid and any amount shown to be
571	571	19 due on the return shall be deemed assessed.
572	572	20 Notwithstanding any other provision of this Act to the
573	573	21 contrary, retailers subject to tax on cannabis shall file all
574	574	22 cannabis tax returns and shall make all cannabis tax payments
575	575	23 by electronic means in the manner and form required by the
576	576	24 Department.
577	577	25 Beginning October 1, 1993, a taxpayer who has an average
578	578	26 monthly tax liability of $150,000 or more shall make all
579	579
580	580
581	581
582	582
583	583
584	584	SB0121 - 15 - LRB104 07516 HLH 17560 b
585	585
586	586
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588	588	SB0121 - 16 - LRB104 07516 HLH 17560 b
589	589	1 payments required by rules of the Department by electronic
590	590	2 funds transfer. Beginning October 1, 1994, a taxpayer who has
591	591	3 an average monthly tax liability of $100,000 or more shall
592	592	4 make all payments required by rules of the Department by
593	593	5 electronic funds transfer. Beginning October 1, 1995, a
594	594	6 taxpayer who has an average monthly tax liability of $50,000
595	595	7 or more shall make all payments required by rules of the
596	596	8 Department by electronic funds transfer. Beginning October 1,
597	597	9 2000, a taxpayer who has an annual tax liability of $200,000 or
598	598	10 more shall make all payments required by rules of the
599	599	11 Department by electronic funds transfer. The term "annual tax
600	600	12 liability" shall be the sum of the taxpayer's liabilities
601	601	13 under this Act, and under all other State and local occupation
602	602	14 and use tax laws administered by the Department, for the
603	603	15 immediately preceding calendar year. The term "average monthly
604	604	16 tax liability" means the sum of the taxpayer's liabilities
605	605	17 under this Act, and under all other State and local occupation
606	606	18 and use tax laws administered by the Department, for the
607	607	19 immediately preceding calendar year divided by 12. Beginning
608	608	20 on October 1, 2002, a taxpayer who has a tax liability in the
609	609	21 amount set forth in subsection (b) of Section 2505-210 of the
610	610	22 Department of Revenue Law shall make all payments required by
611	611	23 rules of the Department by electronic funds transfer.
612	612	24 Before August 1 of each year beginning in 1993, the
613	613	25 Department shall notify all taxpayers required to make
614	614	26 payments by electronic funds transfer. All taxpayers required
615	615
616	616
617	617
618	618
619	619
620	620	SB0121 - 16 - LRB104 07516 HLH 17560 b
621	621
622	622
623	623	SB0121- 17 -LRB104 07516 HLH 17560 b SB0121 - 17 - LRB104 07516 HLH 17560 b
624	624	SB0121 - 17 - LRB104 07516 HLH 17560 b
625	625	1 to make payments by electronic funds transfer shall make those
626	626	2 payments for a minimum of one year beginning on October 1.
627	627	3 Any taxpayer not required to make payments by electronic
628	628	4 funds transfer may make payments by electronic funds transfer
629	629	5 with the permission of the Department.
630	630	6 All taxpayers required to make payment by electronic funds
631	631	7 transfer and any taxpayers authorized to voluntarily make
632	632	8 payments by electronic funds transfer shall make those
633	633	9 payments in the manner authorized by the Department.
634	634	10 The Department shall adopt such rules as are necessary to
635	635	11 effectuate a program of electronic funds transfer and the
636	636	12 requirements of this Section.
637	637	13 Before October 1, 2000, if the taxpayer's average monthly
638	638	14 tax liability to the Department under this Act, the Retailers'
639	639	15 Occupation Tax Act, the Service Occupation Tax Act, the
640	640	16 Service Use Tax Act was $10,000 or more during the preceding 4
641	641	17 complete calendar quarters, he shall file a return with the
642	642	18 Department each month by the 20th day of the month next
643	643	19 following the month during which such tax liability is
644	644	20 incurred and shall make payments to the Department on or
645	645	21 before the 7th, 15th, 22nd and last day of the month during
646	646	22 which such liability is incurred. On and after October 1,
647	647	23 2000, if the taxpayer's average monthly tax liability to the
648	648	24 Department under this Act, the Retailers' Occupation Tax Act,
649	649	25 the Service Occupation Tax Act, and the Service Use Tax Act was
650	650	26 $20,000 or more during the preceding 4 complete calendar
651	651
652	652
653	653
654	654
655	655
656	656	SB0121 - 17 - LRB104 07516 HLH 17560 b
657	657
658	658
659	659	SB0121- 18 -LRB104 07516 HLH 17560 b SB0121 - 18 - LRB104 07516 HLH 17560 b
660	660	SB0121 - 18 - LRB104 07516 HLH 17560 b
661	661	1 quarters, he shall file a return with the Department each
662	662	2 month by the 20th day of the month next following the month
663	663	3 during which such tax liability is incurred and shall make
664	664	4 payment to the Department on or before the 7th, 15th, 22nd and
665	665	5 last day of the month during which such liability is incurred.
666	666	6 If the month during which such tax liability is incurred began
667	667	7 prior to January 1, 1985, each payment shall be in an amount
668	668	8 equal to 1/4 of the taxpayer's actual liability for the month
669	669	9 or an amount set by the Department not to exceed 1/4 of the
670	670	10 average monthly liability of the taxpayer to the Department
671	671	11 for the preceding 4 complete calendar quarters (excluding the
672	672	12 month of highest liability and the month of lowest liability
673	673	13 in such 4 quarter period). If the month during which such tax
674	674	14 liability is incurred begins on or after January 1, 1985, and
675	675	15 prior to January 1, 1987, each payment shall be in an amount
676	676	16 equal to 22.5% of the taxpayer's actual liability for the
677	677	17 month or 27.5% of the taxpayer's liability for the same
678	678	18 calendar month of the preceding year. If the month during
679	679	19 which such tax liability is incurred begins on or after
680	680	20 January 1, 1987, and prior to January 1, 1988, each payment
681	681	21 shall be in an amount equal to 22.5% of the taxpayer's actual
682	682	22 liability for the month or 26.25% of the taxpayer's liability
683	683	23 for the same calendar month of the preceding year. If the month
684	684	24 during which such tax liability is incurred begins on or after
685	685	25 January 1, 1988, and prior to January 1, 1989, or begins on or
686	686	26 after January 1, 1996, each payment shall be in an amount equal
687	687
688	688
689	689
690	690
691	691
692	692	SB0121 - 18 - LRB104 07516 HLH 17560 b
693	693
694	694
695	695	SB0121- 19 -LRB104 07516 HLH 17560 b SB0121 - 19 - LRB104 07516 HLH 17560 b
696	696	SB0121 - 19 - LRB104 07516 HLH 17560 b
697	697	1 to 22.5% of the taxpayer's actual liability for the month or
698	698	2 25% of the taxpayer's liability for the same calendar month of
699	699	3 the preceding year. If the month during which such tax
700	700	4 liability is incurred begins on or after January 1, 1989, and
701	701	5 prior to January 1, 1996, each payment shall be in an amount
702	702	6 equal to 22.5% of the taxpayer's actual liability for the
703	703	7 month or 25% of the taxpayer's liability for the same calendar
704	704	8 month of the preceding year or 100% of the taxpayer's actual
705	705	9 liability for the quarter monthly reporting period. The amount
706	706	10 of such quarter monthly payments shall be credited against the
707	707	11 final tax liability of the taxpayer's return for that month.
708	708	12 Before October 1, 2000, once applicable, the requirement of
709	709	13 the making of quarter monthly payments to the Department shall
710	710	14 continue until such taxpayer's average monthly liability to
711	711	15 the Department during the preceding 4 complete calendar
712	712	16 quarters (excluding the month of highest liability and the
713	713	17 month of lowest liability) is less than $9,000, or until such
714	714	18 taxpayer's average monthly liability to the Department as
715	715	19 computed for each calendar quarter of the 4 preceding complete
716	716	20 calendar quarter period is less than $10,000. However, if a
717	717	21 taxpayer can show the Department that a substantial change in
718	718	22 the taxpayer's business has occurred which causes the taxpayer
719	719	23 to anticipate that his average monthly tax liability for the
720	720	24 reasonably foreseeable future will fall below the $10,000
721	721	25 threshold stated above, then such taxpayer may petition the
722	722	26 Department for change in such taxpayer's reporting status. On
723	723
724	724
725	725
726	726
727	727
728	728	SB0121 - 19 - LRB104 07516 HLH 17560 b
729	729
730	730
731	731	SB0121- 20 -LRB104 07516 HLH 17560 b SB0121 - 20 - LRB104 07516 HLH 17560 b
732	732	SB0121 - 20 - LRB104 07516 HLH 17560 b
733	733	1 and after October 1, 2000, once applicable, the requirement of
734	734	2 the making of quarter monthly payments to the Department shall
735	735	3 continue until such taxpayer's average monthly liability to
736	736	4 the Department during the preceding 4 complete calendar
737	737	5 quarters (excluding the month of highest liability and the
738	738	6 month of lowest liability) is less than $19,000 or until such
739	739	7 taxpayer's average monthly liability to the Department as
740	740	8 computed for each calendar quarter of the 4 preceding complete
741	741	9 calendar quarter period is less than $20,000. However, if a
742	742	10 taxpayer can show the Department that a substantial change in
743	743	11 the taxpayer's business has occurred which causes the taxpayer
744	744	12 to anticipate that his average monthly tax liability for the
745	745	13 reasonably foreseeable future will fall below the $20,000
746	746	14 threshold stated above, then such taxpayer may petition the
747	747	15 Department for a change in such taxpayer's reporting status.
748	748	16 The Department shall change such taxpayer's reporting status
749	749	17 unless it finds that such change is seasonal in nature and not
750	750	18 likely to be long term. Quarter monthly payment status shall
751	751	19 be determined under this paragraph as if the rate reduction to
752	752	20 1.25% in Public Act 102-700 on sales tax holiday items had not
753	753	21 occurred. For quarter monthly payments due on or after July 1,
754	754	22 2023 and through June 30, 2024, "25% of the taxpayer's
755	755	23 liability for the same calendar month of the preceding year"
756	756	24 shall be determined as if the rate reduction to 1.25% in Public
757	757	25 Act 102-700 on sales tax holiday items had not occurred.
758	758	26 Quarter monthly payment status shall be determined under this
759	759
760	760
761	761
762	762
763	763
764	764	SB0121 - 20 - LRB104 07516 HLH 17560 b
765	765
766	766
767	767	SB0121- 21 -LRB104 07516 HLH 17560 b SB0121 - 21 - LRB104 07516 HLH 17560 b
768	768	SB0121 - 21 - LRB104 07516 HLH 17560 b
769	769	1 paragraph as if the rate reduction to 0% in Public Act 102-700
770	770	2 on food for human consumption that is to be consumed off the
771	771	3 premises where it is sold (other than alcoholic beverages,
772	772	4 food consisting of or infused with adult use cannabis, soft
773	773	5 drinks, and food that has been prepared for immediate
774	774	6 consumption) had not occurred. For quarter monthly payments
775	775	7 due under this paragraph on or after July 1, 2023 and through
776	776	8 June 30, 2024, "25% of the taxpayer's liability for the same
777	777	9 calendar month of the preceding year" shall be determined as
778	778	10 if the rate reduction to 0% in Public Act 102-700 had not
779	779	11 occurred. If any such quarter monthly payment is not paid at
780	780	12 the time or in the amount required by this Section, then the
781	781	13 taxpayer shall be liable for penalties and interest on the
782	782	14 difference between the minimum amount due and the amount of
783	783	15 such quarter monthly payment actually and timely paid, except
784	784	16 insofar as the taxpayer has previously made payments for that
785	785	17 month to the Department in excess of the minimum payments
786	786	18 previously due as provided in this Section. The Department
787	787	19 shall make reasonable rules and regulations to govern the
788	788	20 quarter monthly payment amount and quarter monthly payment
789	789	21 dates for taxpayers who file on other than a calendar monthly
790	790	22 basis.
791	791	23 If any such payment provided for in this Section exceeds
792	792	24 the taxpayer's liabilities under this Act, the Retailers'
793	793	25 Occupation Tax Act, the Service Occupation Tax Act and the
794	794	26 Service Use Tax Act, as shown by an original monthly return,
795	795
796	796
797	797
798	798
799	799
800	800	SB0121 - 21 - LRB104 07516 HLH 17560 b
801	801
802	802
803	803	SB0121- 22 -LRB104 07516 HLH 17560 b SB0121 - 22 - LRB104 07516 HLH 17560 b
804	804	SB0121 - 22 - LRB104 07516 HLH 17560 b
805	805	1 the Department shall issue to the taxpayer a credit memorandum
806	806	2 no later than 30 days after the date of payment, which
807	807	3 memorandum may be submitted by the taxpayer to the Department
808	808	4 in payment of tax liability subsequently to be remitted by the
809	809	5 taxpayer to the Department or be assigned by the taxpayer to a
810	810	6 similar taxpayer under this Act, the Retailers' Occupation Tax
811	811	7 Act, the Service Occupation Tax Act or the Service Use Tax Act,
812	812	8 in accordance with reasonable rules and regulations to be
813	813	9 prescribed by the Department, except that if such excess
814	814	10 payment is shown on an original monthly return and is made
815	815	11 after December 31, 1986, no credit memorandum shall be issued,
816	816	12 unless requested by the taxpayer. If no such request is made,
817	817	13 the taxpayer may credit such excess payment against tax
818	818	14 liability subsequently to be remitted by the taxpayer to the
819	819	15 Department under this Act, the Retailers' Occupation Tax Act,
820	820	16 the Service Occupation Tax Act or the Service Use Tax Act, in
821	821	17 accordance with reasonable rules and regulations prescribed by
822	822	18 the Department. If the Department subsequently determines that
823	823	19 all or any part of the credit taken was not actually due to the
824	824	20 taxpayer, the taxpayer's vendor's discount shall be reduced,
825	825	21 if necessary, to reflect the difference between the credit
826	826	22 taken and that actually due, and the taxpayer shall be liable
827	827	23 for penalties and interest on such difference.
828	828	24 If the retailer is otherwise required to file a monthly
829	829	25 return and if the retailer's average monthly tax liability to
830	830	26 the Department does not exceed $200, the Department may
831	831
832	832
833	833
834	834
835	835
836	836	SB0121 - 22 - LRB104 07516 HLH 17560 b
837	837
838	838
839	839	SB0121- 23 -LRB104 07516 HLH 17560 b SB0121 - 23 - LRB104 07516 HLH 17560 b
840	840	SB0121 - 23 - LRB104 07516 HLH 17560 b
841	841	1 authorize his returns to be filed on a quarter annual basis,
842	842	2 with the return for January, February, and March of a given
843	843	3 year being due by April 20 of such year; with the return for
844	844	4 April, May and June of a given year being due by July 20 of
845	845	5 such year; with the return for July, August and September of a
846	846	6 given year being due by October 20 of such year, and with the
847	847	7 return for October, November and December of a given year
848	848	8 being due by January 20 of the following year.
849	849	9 If the retailer is otherwise required to file a monthly or
850	850	10 quarterly return and if the retailer's average monthly tax
851	851	11 liability to the Department does not exceed $50, the
852	852	12 Department may authorize his returns to be filed on an annual
853	853	13 basis, with the return for a given year being due by January 20
854	854	14 of the following year.
855	855	15 Such quarter annual and annual returns, as to form and
856	856	16 substance, shall be subject to the same requirements as
857	857	17 monthly returns.
858	858	18 Notwithstanding any other provision in this Act concerning
859	859	19 the time within which a retailer may file his return, in the
860	860	20 case of any retailer who ceases to engage in a kind of business
861	861	21 which makes him responsible for filing returns under this Act,
862	862	22 such retailer shall file a final return under this Act with the
863	863	23 Department not more than one month after discontinuing such
864	864	24 business.
865	865	25 In addition, with respect to motor vehicles, watercraft,
866	866	26 aircraft, and trailers that are required to be registered with
867	867
868	868
869	869
870	870
871	871
872	872	SB0121 - 23 - LRB104 07516 HLH 17560 b
873	873
874	874
875	875	SB0121- 24 -LRB104 07516 HLH 17560 b SB0121 - 24 - LRB104 07516 HLH 17560 b
876	876	SB0121 - 24 - LRB104 07516 HLH 17560 b
877	877	1 an agency of this State, except as otherwise provided in this
878	878	2 Section, every retailer selling this kind of tangible personal
879	879	3 property shall file, with the Department, upon a form to be
880	880	4 prescribed and supplied by the Department, a separate return
881	881	5 for each such item of tangible personal property which the
882	882	6 retailer sells, except that if, in the same transaction, (i) a
883	883	7 retailer of aircraft, watercraft, motor vehicles or trailers
884	884	8 transfers more than one aircraft, watercraft, motor vehicle or
885	885	9 trailer to another aircraft, watercraft, motor vehicle or
886	886	10 trailer retailer for the purpose of resale or (ii) a retailer
887	887	11 of aircraft, watercraft, motor vehicles, or trailers transfers
888	888	12 more than one aircraft, watercraft, motor vehicle, or trailer
889	889	13 to a purchaser for use as a qualifying rolling stock as
890	890	14 provided in Section 3-55 of this Act, then that seller may
891	891	15 report the transfer of all the aircraft, watercraft, motor
892	892	16 vehicles or trailers involved in that transaction to the
893	893	17 Department on the same uniform invoice-transaction reporting
894	894	18 return form. For purposes of this Section, "watercraft" means
895	895	19 a Class 2, Class 3, or Class 4 watercraft as defined in Section
896	896	20 3-2 of the Boat Registration and Safety Act, a personal
897	897	21 watercraft, or any boat equipped with an inboard motor.
898	898	22 In addition, with respect to motor vehicles, watercraft,
899	899	23 aircraft, and trailers that are required to be registered with
900	900	24 an agency of this State, every person who is engaged in the
901	901	25 business of leasing or renting such items and who, in
902	902	26 connection with such business, sells any such item to a
903	903
904	904
905	905
906	906
907	907
908	908	SB0121 - 24 - LRB104 07516 HLH 17560 b
909	909
910	910
911	911	SB0121- 25 -LRB104 07516 HLH 17560 b SB0121 - 25 - LRB104 07516 HLH 17560 b
912	912	SB0121 - 25 - LRB104 07516 HLH 17560 b
913	913	1 retailer for the purpose of resale is, notwithstanding any
914	914	2 other provision of this Section to the contrary, authorized to
915	915	3 meet the return-filing requirement of this Act by reporting
916	916	4 the transfer of all the aircraft, watercraft, motor vehicles,
917	917	5 or trailers transferred for resale during a month to the
918	918	6 Department on the same uniform invoice-transaction reporting
919	919	7 return form on or before the 20th of the month following the
920	920	8 month in which the transfer takes place. Notwithstanding any
921	921	9 other provision of this Act to the contrary, all returns filed
922	922	10 under this paragraph must be filed by electronic means in the
923	923	11 manner and form as required by the Department.
924	924	12 The transaction reporting return in the case of motor
925	925	13 vehicles or trailers that are required to be registered with
926	926	14 an agency of this State, shall be the same document as the
927	927	15 Uniform Invoice referred to in Section 5-402 of the Illinois
928	928	16 Vehicle Code and must show the name and address of the seller;
929	929	17 the name and address of the purchaser; the amount of the
930	930	18 selling price including the amount allowed by the retailer for
931	931	19 traded-in property, if any; the amount allowed by the retailer
932	932	20 for the traded-in tangible personal property, if any, to the
933	933	21 extent to which Section 2 of this Act allows an exemption for
934	934	22 the value of traded-in property; the balance payable after
935	935	23 deducting such trade-in allowance from the total selling
936	936	24 price; the amount of tax due from the retailer with respect to
937	937	25 such transaction; the amount of tax collected from the
938	938	26 purchaser by the retailer on such transaction (or satisfactory
939	939
940	940
941	941
942	942
943	943
944	944	SB0121 - 25 - LRB104 07516 HLH 17560 b
945	945
946	946
947	947	SB0121- 26 -LRB104 07516 HLH 17560 b SB0121 - 26 - LRB104 07516 HLH 17560 b
948	948	SB0121 - 26 - LRB104 07516 HLH 17560 b
949	949	1 evidence that such tax is not due in that particular instance,
950	950	2 if that is claimed to be the fact); the place and date of the
951	951	3 sale; a sufficient identification of the property sold; such
952	952	4 other information as is required in Section 5-402 of the
953	953	5 Illinois Vehicle Code, and such other information as the
954	954	6 Department may reasonably require.
955	955	7 The transaction reporting return in the case of watercraft
956	956	8 and aircraft must show the name and address of the seller; the
957	957	9 name and address of the purchaser; the amount of the selling
958	958	10 price including the amount allowed by the retailer for
959	959	11 traded-in property, if any; the amount allowed by the retailer
960	960	12 for the traded-in tangible personal property, if any, to the
961	961	13 extent to which Section 2 of this Act allows an exemption for
962	962	14 the value of traded-in property; the balance payable after
963	963	15 deducting such trade-in allowance from the total selling
964	964	16 price; the amount of tax due from the retailer with respect to
965	965	17 such transaction; the amount of tax collected from the
966	966	18 purchaser by the retailer on such transaction (or satisfactory
967	967	19 evidence that such tax is not due in that particular instance,
968	968	20 if that is claimed to be the fact); the place and date of the
969	969	21 sale, a sufficient identification of the property sold, and
970	970	22 such other information as the Department may reasonably
971	971	23 require.
972	972	24 Such transaction reporting return shall be filed not later
973	973	25 than 20 days after the date of delivery of the item that is
974	974	26 being sold, but may be filed by the retailer at any time sooner
975	975
976	976
977	977
978	978
979	979
980	980	SB0121 - 26 - LRB104 07516 HLH 17560 b
981	981
982	982
983	983	SB0121- 27 -LRB104 07516 HLH 17560 b SB0121 - 27 - LRB104 07516 HLH 17560 b
984	984	SB0121 - 27 - LRB104 07516 HLH 17560 b
985	985	1 than that if he chooses to do so. The transaction reporting
986	986	2 return and tax remittance or proof of exemption from the tax
987	987	3 that is imposed by this Act may be transmitted to the
988	988	4 Department by way of the State agency with which, or State
989	989	5 officer with whom, the tangible personal property must be
990	990	6 titled or registered (if titling or registration is required)
991	991	7 if the Department and such agency or State officer determine
992	992	8 that this procedure will expedite the processing of
993	993	9 applications for title or registration.
994	994	10 With each such transaction reporting return, the retailer
995	995	11 shall remit the proper amount of tax due (or shall submit
996	996	12 satisfactory evidence that the sale is not taxable if that is
997	997	13 the case), to the Department or its agents, whereupon the
998	998	14 Department shall issue, in the purchaser's name, a tax receipt
999	999	15 (or a certificate of exemption if the Department is satisfied
1000	1000	16 that the particular sale is tax exempt) which such purchaser
1001	1001	17 may submit to the agency with which, or State officer with
1002	1002	18 whom, he must title or register the tangible personal property
1003	1003	19 that is involved (if titling or registration is required) in
1004	1004	20 support of such purchaser's application for an Illinois
1005	1005	21 certificate or other evidence of title or registration to such
1006	1006	22 tangible personal property.
1007	1007	23 No retailer's failure or refusal to remit tax under this
1008	1008	24 Act precludes a user, who has paid the proper tax to the
1009	1009	25 retailer, from obtaining his certificate of title or other
1010	1010	26 evidence of title or registration (if titling or registration
1011	1011
1012	1012
1013	1013
1014	1014
1015	1015
1016	1016	SB0121 - 27 - LRB104 07516 HLH 17560 b
1017	1017
1018	1018
1019	1019	SB0121- 28 -LRB104 07516 HLH 17560 b SB0121 - 28 - LRB104 07516 HLH 17560 b
1020	1020	SB0121 - 28 - LRB104 07516 HLH 17560 b
1021	1021	1 is required) upon satisfying the Department that such user has
1022	1022	2 paid the proper tax (if tax is due) to the retailer. The
1023	1023	3 Department shall adopt appropriate rules to carry out the
1024	1024	4 mandate of this paragraph.
1025	1025	5 If the user who would otherwise pay tax to the retailer
1026	1026	6 wants the transaction reporting return filed and the payment
1027	1027	7 of tax or proof of exemption made to the Department before the
1028	1028	8 retailer is willing to take these actions and such user has not
1029	1029	9 paid the tax to the retailer, such user may certify to the fact
1030	1030	10 of such delay by the retailer, and may (upon the Department
1031	1031	11 being satisfied of the truth of such certification) transmit
1032	1032	12 the information required by the transaction reporting return
1033	1033	13 and the remittance for tax or proof of exemption directly to
1034	1034	14 the Department and obtain his tax receipt or exemption
1035	1035	15 determination, in which event the transaction reporting return
1036	1036	16 and tax remittance (if a tax payment was required) shall be
1037	1037	17 credited by the Department to the proper retailer's account
1038	1038	18 with the Department, but without the vendor's discount
1039	1039	19 provided for in this Section being allowed. When the user pays
1040	1040	20 the tax directly to the Department, he shall pay the tax in the
1041	1041	21 same amount and in the same form in which it would be remitted
1042	1042	22 if the tax had been remitted to the Department by the retailer.
1043	1043	23 On and after January 1, 2025, with respect to the lease of
1044	1044	24 trailers, other than semitrailers as defined in Section 1-187
1045	1045	25 of the Illinois Vehicle Code, that are required to be
1046	1046	26 registered with an agency of this State and that are subject to
1047	1047
1048	1048
1049	1049
1050	1050
1051	1051
1052	1052	SB0121 - 28 - LRB104 07516 HLH 17560 b
1053	1053
1054	1054
1055	1055	SB0121- 29 -LRB104 07516 HLH 17560 b SB0121 - 29 - LRB104 07516 HLH 17560 b
1056	1056	SB0121 - 29 - LRB104 07516 HLH 17560 b
1057	1057	1 the tax on lease receipts under this Act, notwithstanding any
1058	1058	2 other provision of this Act to the contrary, for the purpose of
1059	1059	3 reporting and paying tax under this Act on those lease
1060	1060	4 receipts, lessors shall file returns in addition to and
1061	1061	5 separate from the transaction reporting return. Lessors shall
1062	1062	6 file those lease returns and make payment to the Department by
1063	1063	7 electronic means on or before the 20th day of each month
1064	1064	8 following the month, quarter, or year, as applicable, in which
1065	1065	9 lease receipts were received. All lease receipts received by
1066	1066	10 the lessor from the lease of those trailers during the same
1067	1067	11 reporting period shall be reported and tax shall be paid on a
1068	1068	12 single return form to be prescribed by the Department.
1069	1069	13 Where a retailer collects the tax with respect to the
1070	1070	14 selling price of tangible personal property which he sells and
1071	1071	15 the purchaser thereafter returns such tangible personal
1072	1072	16 property and the retailer refunds the selling price thereof to
1073	1073	17 the purchaser, such retailer shall also refund, to the
1074	1074	18 purchaser, the tax so collected from the purchaser. When
1075	1075	19 filing his return for the period in which he refunds such tax
1076	1076	20 to the purchaser, the retailer may deduct the amount of the tax
1077	1077	21 so refunded by him to the purchaser from any other use tax
1078	1078	22 which such retailer may be required to pay or remit to the
1079	1079	23 Department, as shown by such return, if the amount of the tax
1080	1080	24 to be deducted was previously remitted to the Department by
1081	1081	25 such retailer. If the retailer has not previously remitted the
1082	1082	26 amount of such tax to the Department, he is entitled to no
1083	1083
1084	1084
1085	1085
1086	1086
1087	1087
1088	1088	SB0121 - 29 - LRB104 07516 HLH 17560 b
1089	1089
1090	1090
1091	1091	SB0121- 30 -LRB104 07516 HLH 17560 b SB0121 - 30 - LRB104 07516 HLH 17560 b
1092	1092	SB0121 - 30 - LRB104 07516 HLH 17560 b
1093	1093	1 deduction under this Act upon refunding such tax to the
1094	1094	2 purchaser.
1095	1095	3 Any retailer filing a return under this Section shall also
1096	1096	4 include (for the purpose of paying tax thereon) the total tax
1097	1097	5 covered by such return upon the selling price of tangible
1098	1098	6 personal property purchased by him at retail from a retailer,
1099	1099	7 but as to which the tax imposed by this Act was not collected
1100	1100	8 from the retailer filing such return, and such retailer shall
1101	1101	9 remit the amount of such tax to the Department when filing such
1102	1102	10 return.
1103	1103	11 If experience indicates such action to be practicable, the
1104	1104	12 Department may prescribe and furnish a combination or joint
1105	1105	13 return which will enable retailers, who are required to file
1106	1106	14 returns hereunder and also under the Retailers' Occupation Tax
1107	1107	15 Act, to furnish all the return information required by both
1108	1108	16 Acts on the one form.
1109	1109	17 Where the retailer has more than one business registered
1110	1110	18 with the Department under separate registration under this
1111	1111	19 Act, such retailer may not file each return that is due as a
1112	1112	20 single return covering all such registered businesses, but
1113	1113	21 shall file separate returns for each such registered business.
1114	1114	22 Beginning January 1, 1990, each month the Department shall
1115	1115	23 pay into the State and Local Sales Tax Reform Fund, a special
1116	1116	24 fund in the State Treasury which is hereby created, the net
1117	1117	25 revenue realized for the preceding month from the 1% tax
1118	1118	26 imposed under this Act.
1119	1119
1120	1120
1121	1121
1122	1122
1123	1123
1124	1124	SB0121 - 30 - LRB104 07516 HLH 17560 b
1125	1125
1126	1126
1127	1127	SB0121- 31 -LRB104 07516 HLH 17560 b SB0121 - 31 - LRB104 07516 HLH 17560 b
1128	1128	SB0121 - 31 - LRB104 07516 HLH 17560 b
1129	1129	1 Beginning January 1, 1990, each month the Department shall
1130	1130	2 pay into the County and Mass Transit District Fund 4% of the
1131	1131	3 net revenue realized for the preceding month from the 6.25%
1132	1132	4 general rate on the selling price of tangible personal
1133	1133	5 property which is purchased outside Illinois at retail from a
1134	1134	6 retailer and which is titled or registered by an agency of this
1135	1135	7 State's government.
1136	1136	8 Beginning January 1, 1990, each month the Department shall
1137	1137	9 pay into the State and Local Sales Tax Reform Fund, a special
1138	1138	10 fund in the State Treasury, 20% of the net revenue realized for
1139	1139	11 the preceding month from the 6.25% general rate on the selling
1140	1140	12 price of tangible personal property, other than (i) tangible
1141	1141	13 personal property which is purchased outside Illinois at
1142	1142	14 retail from a retailer and which is titled or registered by an
1143	1143	15 agency of this State's government and (ii) aviation fuel sold
1144	1144	16 on or after December 1, 2019. This exception for aviation fuel
1145	1145	17 only applies for so long as the revenue use requirements of 49
1146	1146	18 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
1147	1147	19 For aviation fuel sold on or after December 1, 2019, each
1148	1148	20 month the Department shall pay into the State Aviation Program
1149	1149	21 Fund 20% of the net revenue realized for the preceding month
1150	1150	22 from the 6.25% general rate on the selling price of aviation
1151	1151	23 fuel, less an amount estimated by the Department to be
1152	1152	24 required for refunds of the 20% portion of the tax on aviation
1153	1153	25 fuel under this Act, which amount shall be deposited into the
1154	1154	26 Aviation Fuel Sales Tax Refund Fund. The Department shall only
1155	1155
1156	1156
1157	1157
1158	1158
1159	1159
1160	1160	SB0121 - 31 - LRB104 07516 HLH 17560 b
1161	1161
1162	1162
1163	1163	SB0121- 32 -LRB104 07516 HLH 17560 b SB0121 - 32 - LRB104 07516 HLH 17560 b
1164	1164	SB0121 - 32 - LRB104 07516 HLH 17560 b
1165	1165	1 pay moneys into the State Aviation Program Fund and the
1166	1166	2 Aviation Fuels Sales Tax Refund Fund under this Act for so long
1167	1167	3 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
1168	1168	4 U.S.C. 47133 are binding on the State.
1169	1169	5 Beginning August 1, 2000, each month the Department shall
1170	1170	6 pay into the State and Local Sales Tax Reform Fund 100% of the
1171	1171	7 net revenue realized for the preceding month from the 1.25%
1172	1172	8 rate on the selling price of motor fuel and gasohol. If, in any
1173	1173	9 month, the tax on sales tax holiday items, as defined in
1174	1174	10 Section 3-6, is imposed at the rate of 1.25%, then the
1175	1175	11 Department shall pay 100% of the net revenue realized for that
1176	1176	12 month from the 1.25% rate on the selling price of sales tax
1177	1177	13 holiday items into the State and Local Sales Tax Reform Fund.
1178	1178	14 Beginning January 1, 1990, each month the Department shall
1179	1179	15 pay into the Local Government Tax Fund 16% of the net revenue
1180	1180	16 realized for the preceding month from the 6.25% general rate
1181	1181	17 on the selling price of tangible personal property which is
1182	1182	18 purchased outside Illinois at retail from a retailer and which
1183	1183	19 is titled or registered by an agency of this State's
1184	1184	20 government.
1185	1185	21 Beginning October 1, 2009, each month the Department shall
1186	1186	22 pay into the Capital Projects Fund an amount that is equal to
1187	1187	23 an amount estimated by the Department to represent 80% of the
1188	1188	24 net revenue realized for the preceding month from the sale of
1189	1189	25 candy, grooming and hygiene products, and soft drinks that had
1190	1190	26 been taxed at a rate of 1% prior to September 1, 2009 but that
1191	1191
1192	1192
1193	1193
1194	1194
1195	1195
1196	1196	SB0121 - 32 - LRB104 07516 HLH 17560 b
1197	1197
1198	1198
1199	1199	SB0121- 33 -LRB104 07516 HLH 17560 b SB0121 - 33 - LRB104 07516 HLH 17560 b
1200	1200	SB0121 - 33 - LRB104 07516 HLH 17560 b
1201	1201	1 are now taxed at 6.25%.
1202	1202	2 On February 1, 2025, and in each month thereafter, the
1203	1203	3 Department shall pay into the General Revenue Fund 62% of the
1204	1204	4 net revenue realized for the preceding month from the 3.25%
1205	1205	5 general rate on the selling price of tangible personal
1206	1206	6 property that is purchased from a retailer located in a
1207	1207	7 Community Revitalization Zone created under the Community
1208	1208	8 Revitalization Zone Act. On February 1, 2025, and in each
1209	1209	9 month thereafter, the Department shall pay into the State and
1210	1210	10 Local Sales Tax Reform Fund 38% of the net revenue realized for
1211	1211	11 the preceding month from the 3.25% general rate on the selling
1212	1212	12 price of tangible personal property that is purchased from a
1213	1213	13 retailer located in a Community Revitalization Zone created
1214	1214	14 under the Community Revitalization Zone Act.
1215	1215	15 Beginning July 1, 2011, each month the Department shall
1216	1216	16 pay into the Clean Air Act Permit Fund 80% of the net revenue
1217	1217	17 realized for the preceding month from the 6.25% general rate
1218	1218	18 on the selling price of sorbents used in Illinois in the
1219	1219	19 process of sorbent injection as used to comply with the
1220	1220	20 Environmental Protection Act or the federal Clean Air Act, but
1221	1221	21 the total payment into the Clean Air Act Permit Fund under this
1222	1222	22 Act and the Retailers' Occupation Tax Act shall not exceed
1223	1223	23 $2,000,000 in any fiscal year.
1224	1224	24 Beginning July 1, 2013, each month the Department shall
1225	1225	25 pay into the Underground Storage Tank Fund from the proceeds
1226	1226	26 collected under this Act, the Service Use Tax Act, the Service
1227	1227
1228	1228
1229	1229
1230	1230
1231	1231
1232	1232	SB0121 - 33 - LRB104 07516 HLH 17560 b
1233	1233
1234	1234
1235	1235	SB0121- 34 -LRB104 07516 HLH 17560 b SB0121 - 34 - LRB104 07516 HLH 17560 b
1236	1236	SB0121 - 34 - LRB104 07516 HLH 17560 b
1237	1237	1 Occupation Tax Act, and the Retailers' Occupation Tax Act an
1238	1238	2 amount equal to the average monthly deficit in the Underground
1239	1239	3 Storage Tank Fund during the prior year, as certified annually
1240	1240	4 by the Illinois Environmental Protection Agency, but the total
1241	1241	5 payment into the Underground Storage Tank Fund under this Act,
1242	1242	6 the Service Use Tax Act, the Service Occupation Tax Act, and
1243	1243	7 the Retailers' Occupation Tax Act shall not exceed $18,000,000
1244	1244	8 in any State fiscal year. As used in this paragraph, the
1245	1245	9 "average monthly deficit" shall be equal to the difference
1246	1246	10 between the average monthly claims for payment by the fund and
1247	1247	11 the average monthly revenues deposited into the fund,
1248	1248	12 excluding payments made pursuant to this paragraph.
1249	1249	13 Beginning July 1, 2015, of the remainder of the moneys
1250	1250	14 received by the Department under this Act, the Service Use Tax
1251	1251	15 Act, the Service Occupation Tax Act, and the Retailers'
1252	1252	16 Occupation Tax Act, each month the Department shall deposit
1253	1253	17 $500,000 into the State Crime Laboratory Fund.
1254	1254	18 Of the remainder of the moneys received by the Department
1255	1255	19 pursuant to this Act, (a) 1.75% thereof shall be paid into the
1256	1256	20 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
1257	1257	21 and after July 1, 1989, 3.8% thereof shall be paid into the
1258	1258	22 Build Illinois Fund; provided, however, that if in any fiscal
1259	1259	23 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
1260	1260	24 may be, of the moneys received by the Department and required
1261	1261	25 to be paid into the Build Illinois Fund pursuant to Section 3
1262	1262	26 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
1263	1263
1264	1264
1265	1265
1266	1266
1267	1267
1268	1268	SB0121 - 34 - LRB104 07516 HLH 17560 b
1269	1269
1270	1270
1271	1271	SB0121- 35 -LRB104 07516 HLH 17560 b SB0121 - 35 - LRB104 07516 HLH 17560 b
1272	1272	SB0121 - 35 - LRB104 07516 HLH 17560 b
1273	1273	1 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
1274	1274	2 Service Occupation Tax Act, such Acts being hereinafter called
1275	1275	3 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
1276	1276	4 may be, of moneys being hereinafter called the "Tax Act
1277	1277	5 Amount", and (2) the amount transferred to the Build Illinois
1278	1278	6 Fund from the State and Local Sales Tax Reform Fund shall be
1279	1279	7 less than the Annual Specified Amount (as defined in Section 3
1280	1280	8 of the Retailers' Occupation Tax Act), an amount equal to the
1281	1281	9 difference shall be immediately paid into the Build Illinois
1282	1282	10 Fund from other moneys received by the Department pursuant to
1283	1283	11 the Tax Acts; and further provided, that if on the last
1284	1284	12 business day of any month the sum of (1) the Tax Act Amount
1285	1285	13 required to be deposited into the Build Illinois Bond Account
1286	1286	14 in the Build Illinois Fund during such month and (2) the amount
1287	1287	15 transferred during such month to the Build Illinois Fund from
1288	1288	16 the State and Local Sales Tax Reform Fund shall have been less
1289	1289	17 than 1/12 of the Annual Specified Amount, an amount equal to
1290	1290	18 the difference shall be immediately paid into the Build
1291	1291	19 Illinois Fund from other moneys received by the Department
1292	1292	20 pursuant to the Tax Acts; and, further provided, that in no
1293	1293	21 event shall the payments required under the preceding proviso
1294	1294	22 result in aggregate payments into the Build Illinois Fund
1295	1295	23 pursuant to this clause (b) for any fiscal year in excess of
1296	1296	24 the greater of (i) the Tax Act Amount or (ii) the Annual
1297	1297	25 Specified Amount for such fiscal year; and, further provided,
1298	1298	26 that the amounts payable into the Build Illinois Fund under
1299	1299
1300	1300
1301	1301
1302	1302
1303	1303
1304	1304	SB0121 - 35 - LRB104 07516 HLH 17560 b
1305	1305
1306	1306
1307	1307	SB0121- 36 -LRB104 07516 HLH 17560 b SB0121 - 36 - LRB104 07516 HLH 17560 b
1308	1308	SB0121 - 36 - LRB104 07516 HLH 17560 b
1309	1309	1 this clause (b) shall be payable only until such time as the
1310	1310	2 aggregate amount on deposit under each trust indenture
1311	1311	3 securing Bonds issued and outstanding pursuant to the Build
1312	1312	4 Illinois Bond Act is sufficient, taking into account any
1313	1313	5 future investment income, to fully provide, in accordance with
1314	1314	6 such indenture, for the defeasance of or the payment of the
1315	1315	7 principal of, premium, if any, and interest on the Bonds
1316	1316	8 secured by such indenture and on any Bonds expected to be
1317	1317	9 issued thereafter and all fees and costs payable with respect
1318	1318	10 thereto, all as certified by the Director of the Bureau of the
1319	1319	11 Budget (now Governor's Office of Management and Budget). If on
1320	1320	12 the last business day of any month in which Bonds are
1321	1321	13 outstanding pursuant to the Build Illinois Bond Act, the
1322	1322	14 aggregate of the moneys deposited in the Build Illinois Bond
1323	1323	15 Account in the Build Illinois Fund in such month shall be less
1324	1324	16 than the amount required to be transferred in such month from
1325	1325	17 the Build Illinois Bond Account to the Build Illinois Bond
1326	1326	18 Retirement and Interest Fund pursuant to Section 13 of the
1327	1327	19 Build Illinois Bond Act, an amount equal to such deficiency
1328	1328	20 shall be immediately paid from other moneys received by the
1329	1329	21 Department pursuant to the Tax Acts to the Build Illinois
1330	1330	22 Fund; provided, however, that any amounts paid to the Build
1331	1331	23 Illinois Fund in any fiscal year pursuant to this sentence
1332	1332	24 shall be deemed to constitute payments pursuant to clause (b)
1333	1333	25 of the preceding sentence and shall reduce the amount
1334	1334	26 otherwise payable for such fiscal year pursuant to clause (b)
1335	1335
1336	1336
1337	1337
1338	1338
1339	1339
1340	1340	SB0121 - 36 - LRB104 07516 HLH 17560 b
1341	1341
1342	1342
1343	1343	SB0121- 37 -LRB104 07516 HLH 17560 b SB0121 - 37 - LRB104 07516 HLH 17560 b
1344	1344	SB0121 - 37 - LRB104 07516 HLH 17560 b
1345	1345	1 of the preceding sentence. The moneys received by the
1346	1346	2 Department pursuant to this Act and required to be deposited
1347	1347	3 into the Build Illinois Fund are subject to the pledge, claim
1348	1348	4 and charge set forth in Section 12 of the Build Illinois Bond
1349	1349	5 Act.
1350	1350	6 Subject to payment of amounts into the Build Illinois Fund
1351	1351	7 as provided in the preceding paragraph or in any amendment
1352	1352	8 thereto hereafter enacted, the following specified monthly
1353	1353	9 installment of the amount requested in the certificate of the
1354	1354	10 Chairman of the Metropolitan Pier and Exposition Authority
1355	1355	11 provided under Section 8.25f of the State Finance Act, but not
1356	1356	12 in excess of the sums designated as "Total Deposit", shall be
1357	1357	13 deposited in the aggregate from collections under Section 9 of
1358	1358	14 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
1359	1359	15 9 of the Service Occupation Tax Act, and Section 3 of the
1360	1360	16 Retailers' Occupation Tax Act into the McCormick Place
1361	1361	17 Expansion Project Fund in the specified fiscal years.
1362	1362	18Fiscal YearTotal Deposit191993 $0201994 53,000,000211995 58,000,000221996 61,000,000231997 64,000,000241998 68,000,000251999 71,000,000262000 75,000,000 18 Fiscal Year Total Deposit 19 1993 $0 20 1994 53,000,000 21 1995 58,000,000 22 1996 61,000,000 23 1997 64,000,000 24 1998 68,000,000 25 1999 71,000,000 26 2000 75,000,000
1363	1363	18 Fiscal Year Total Deposit
1364	1364	19 1993 $0
1365	1365	20 1994 53,000,000
1366	1366	21 1995 58,000,000
1367	1367	22 1996 61,000,000
1368	1368	23 1997 64,000,000
1369	1369	24 1998 68,000,000
1370	1370	25 1999 71,000,000
1371	1371	26 2000 75,000,000
1372	1372
1373	1373
1374	1374
1375	1375
1376	1376
1377	1377	SB0121 - 37 - LRB104 07516 HLH 17560 b
1378	1378
1379	1379
1380	1380	18 Fiscal Year Total Deposit
1381	1381	19 1993 $0
1382	1382	20 1994 53,000,000
1383	1383	21 1995 58,000,000
1384	1384	22 1996 61,000,000
1385	1385	23 1997 64,000,000
1386	1386	24 1998 68,000,000
1387	1387	25 1999 71,000,000
1388	1388	26 2000 75,000,000
1389	1389
1390	1390
1391	1391	SB0121- 38 -LRB104 07516 HLH 17560 b SB0121 - 38 - LRB104 07516 HLH 17560 b
1392	1392	SB0121 - 38 - LRB104 07516 HLH 17560 b
1393	1393	12001 80,000,00022002 93,000,00032003 99,000,00042004103,000,00052005108,000,00062006113,000,00072007119,000,00082008126,000,00092009132,000,000102010139,000,000112011146,000,000122012153,000,000132013161,000,000142014170,000,000152015179,000,000162016189,000,000172017199,000,000182018210,000,000192019221,000,000202020233,000,000212021300,000,000222022300,000,000232023300,000,000242024 300,000,000252025 300,000,000262026 300,000,000 1 2001 80,000,000 2 2002 93,000,000 3 2003 99,000,000 4 2004 103,000,000 5 2005 108,000,000 6 2006 113,000,000 7 2007 119,000,000 8 2008 126,000,000 9 2009 132,000,000 10 2010 139,000,000 11 2011 146,000,000 12 2012 153,000,000 13 2013 161,000,000 14 2014 170,000,000 15 2015 179,000,000 16 2016 189,000,000 17 2017 199,000,000 18 2018 210,000,000 19 2019 221,000,000 20 2020 233,000,000 21 2021 300,000,000 22 2022 300,000,000 23 2023 300,000,000 24 2024 300,000,000 25 2025 300,000,000 26 2026 300,000,000
1394	1394	1 2001 80,000,000
1395	1395	2 2002 93,000,000
1396	1396	3 2003 99,000,000
1397	1397	4 2004 103,000,000
1398	1398	5 2005 108,000,000
1399	1399	6 2006 113,000,000
1400	1400	7 2007 119,000,000
1401	1401	8 2008 126,000,000
1402	1402	9 2009 132,000,000
1403	1403	10 2010 139,000,000
1404	1404	11 2011 146,000,000
1405	1405	12 2012 153,000,000
1406	1406	13 2013 161,000,000
1407	1407	14 2014 170,000,000
1408	1408	15 2015 179,000,000
1409	1409	16 2016 189,000,000
1410	1410	17 2017 199,000,000
1411	1411	18 2018 210,000,000
1412	1412	19 2019 221,000,000
1413	1413	20 2020 233,000,000
1414	1414	21 2021 300,000,000
1415	1415	22 2022 300,000,000
1416	1416	23 2023 300,000,000
1417	1417	24 2024 300,000,000
1418	1418	25 2025 300,000,000
1419	1419	26 2026 300,000,000
1420	1420
1421	1421
1422	1422
1423	1423
1424	1424
1425	1425	SB0121 - 38 - LRB104 07516 HLH 17560 b
1426	1426
1427	1427	1 2001 80,000,000
1428	1428	2 2002 93,000,000
1429	1429	3 2003 99,000,000
1430	1430	4 2004 103,000,000
1431	1431	5 2005 108,000,000
1432	1432	6 2006 113,000,000
1433	1433	7 2007 119,000,000
1434	1434	8 2008 126,000,000
1435	1435	9 2009 132,000,000
1436	1436	10 2010 139,000,000
1437	1437	11 2011 146,000,000
1438	1438	12 2012 153,000,000
1439	1439	13 2013 161,000,000
1440	1440	14 2014 170,000,000
1441	1441	15 2015 179,000,000
1442	1442	16 2016 189,000,000
1443	1443	17 2017 199,000,000
1444	1444	18 2018 210,000,000
1445	1445	19 2019 221,000,000
1446	1446	20 2020 233,000,000
1447	1447	21 2021 300,000,000
1448	1448	22 2022 300,000,000
1449	1449	23 2023 300,000,000
1450	1450	24 2024 300,000,000
1451	1451	25 2025 300,000,000
1452	1452	26 2026 300,000,000
1453	1453
1454	1454
1455	1455	SB0121- 39 -LRB104 07516 HLH 17560 b SB0121 - 39 - LRB104 07516 HLH 17560 b
1456	1456	SB0121 - 39 - LRB104 07516 HLH 17560 b
1457	1457	12027 375,000,00022028 375,000,00032029 375,000,00042030 375,000,00052031 375,000,00062032 375,000,00072033 375,000,000 82034375,000,00092035375,000,000102036450,000,00011and 12each fiscal year 13thereafter that bonds 14are outstanding under 15Section 13.2 of the 16Metropolitan Pier and 17Exposition Authority Act, 18but not after fiscal year 2060. 1 2027 375,000,000 2 2028 375,000,000 3 2029 375,000,000 4 2030 375,000,000 5 2031 375,000,000 6 2032 375,000,000 7 2033 375,000,000 8 2034 375,000,000 9 2035 375,000,000 10 2036 450,000,000 11 and 12 each fiscal year 13 thereafter that bonds 14 are outstanding under 15 Section 13.2 of the 16 Metropolitan Pier and 17 Exposition Authority Act, 18 but not after fiscal year 2060.
1458	1458	1 2027 375,000,000
1459	1459	2 2028 375,000,000
1460	1460	3 2029 375,000,000
1461	1461	4 2030 375,000,000
1462	1462	5 2031 375,000,000
1463	1463	6 2032 375,000,000
1464	1464	7 2033 375,000,000
1465	1465	8 2034 375,000,000
1466	1466	9 2035 375,000,000
1467	1467	10 2036 450,000,000
1468	1468	11 and
1469	1469	12 each fiscal year
1470	1470	13 thereafter that bonds
1471	1471	14 are outstanding under
1472	1472	15 Section 13.2 of the
1473	1473	16 Metropolitan Pier and
1474	1474	17 Exposition Authority Act,
1475	1475	18 but not after fiscal year 2060.
1476	1476	19 Beginning July 20, 1993 and in each month of each fiscal
1477	1477	20 year thereafter, one-eighth of the amount requested in the
1478	1478	21 certificate of the Chairman of the Metropolitan Pier and
1479	1479	22 Exposition Authority for that fiscal year, less the amount
1480	1480	23 deposited into the McCormick Place Expansion Project Fund by
1481	1481	24 the State Treasurer in the respective month under subsection
1482	1482	25 (g) of Section 13 of the Metropolitan Pier and Exposition
1483	1483	26 Authority Act, plus cumulative deficiencies in the deposits
1484	1484
1485	1485
1486	1486
1487	1487
1488	1488
1489	1489	SB0121 - 39 - LRB104 07516 HLH 17560 b
1490	1490
1491	1491	1 2027 375,000,000
1492	1492	2 2028 375,000,000
1493	1493	3 2029 375,000,000
1494	1494	4 2030 375,000,000
1495	1495	5 2031 375,000,000
1496	1496	6 2032 375,000,000
1497	1497	7 2033 375,000,000
1498	1498	8 2034 375,000,000
1499	1499	9 2035 375,000,000
1500	1500	10 2036 450,000,000
1501	1501	11 and
1502	1502	12 each fiscal year
1503	1503	13 thereafter that bonds
1504	1504	14 are outstanding under
1505	1505	15 Section 13.2 of the
1506	1506	16 Metropolitan Pier and
1507	1507	17 Exposition Authority Act,
1508	1508	18 but not after fiscal year 2060.
1509	1509
1510	1510
1511	1511	SB0121- 40 -LRB104 07516 HLH 17560 b SB0121 - 40 - LRB104 07516 HLH 17560 b
1512	1512	SB0121 - 40 - LRB104 07516 HLH 17560 b
1513	1513	1 required under this Section for previous months and years,
1514	1514	2 shall be deposited into the McCormick Place Expansion Project
1515	1515	3 Fund, until the full amount requested for the fiscal year, but
1516	1516	4 not in excess of the amount specified above as "Total
1517	1517	5 Deposit", has been deposited.
1518	1518	6 Subject to payment of amounts into the Capital Projects
1519	1519	7 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
1520	1520	8 and the McCormick Place Expansion Project Fund pursuant to the
1521	1521	9 preceding paragraphs or in any amendments thereto hereafter
1522	1522	10 enacted, for aviation fuel sold on or after December 1, 2019,
1523	1523	11 the Department shall each month deposit into the Aviation Fuel
1524	1524	12 Sales Tax Refund Fund an amount estimated by the Department to
1525	1525	13 be required for refunds of the 80% portion of the tax on
1526	1526	14 aviation fuel under this Act. The Department shall only
1527	1527	15 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
1528	1528	16 under this paragraph for so long as the revenue use
1529	1529	17 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
1530	1530	18 binding on the State.
1531	1531	19 Subject to payment of amounts into the Build Illinois Fund
1532	1532	20 and the McCormick Place Expansion Project Fund pursuant to the
1533	1533	21 preceding paragraphs or in any amendments thereto hereafter
1534	1534	22 enacted, beginning July 1, 1993 and ending on September 30,
1535	1535	23 2013, the Department shall each month pay into the Illinois
1536	1536	24 Tax Increment Fund 0.27% of 80% of the net revenue realized for
1537	1537	25 the preceding month from the 6.25% general rate on the selling
1538	1538	26 price of tangible personal property.
1539	1539
1540	1540
1541	1541
1542	1542
1543	1543
1544	1544	SB0121 - 40 - LRB104 07516 HLH 17560 b
1545	1545
1546	1546
1547	1547	SB0121- 41 -LRB104 07516 HLH 17560 b SB0121 - 41 - LRB104 07516 HLH 17560 b
1548	1548	SB0121 - 41 - LRB104 07516 HLH 17560 b
1549	1549	1 Subject to payment of amounts into the Build Illinois
1550	1550	2 Fund, the McCormick Place Expansion Project Fund, the Illinois
1551	1551	3 Tax Increment Fund, and the Energy Infrastructure Fund
1552	1552	4 pursuant to the preceding paragraphs or in any amendments to
1553	1553	5 this Section hereafter enacted, beginning on the first day of
1554	1554	6 the first calendar month to occur on or after August 26, 2014
1555	1555	7 (the effective date of Public Act 98-1098), each month, from
1556	1556	8 the collections made under Section 9 of the Use Tax Act,
1557	1557	9 Section 9 of the Service Use Tax Act, Section 9 of the Service
1558	1558	10 Occupation Tax Act, and Section 3 of the Retailers' Occupation
1559	1559	11 Tax Act, the Department shall pay into the Tax Compliance and
1560	1560	12 Administration Fund, to be used, subject to appropriation, to
1561	1561	13 fund additional auditors and compliance personnel at the
1562	1562	14 Department of Revenue, an amount equal to 1/12 of 5% of 80% of
1563	1563	15 the cash receipts collected during the preceding fiscal year
1564	1564	16 by the Audit Bureau of the Department under the Use Tax Act,
1565	1565	17 the Service Use Tax Act, the Service Occupation Tax Act, the
1566	1566	18 Retailers' Occupation Tax Act, and associated local occupation
1567	1567	19 and use taxes administered by the Department.
1568	1568	20 Subject to payments of amounts into the Build Illinois
1569	1569	21 Fund, the McCormick Place Expansion Project Fund, the Illinois
1570	1570	22 Tax Increment Fund, and the Tax Compliance and Administration
1571	1571	23 Fund as provided in this Section, beginning on July 1, 2018 the
1572	1572	24 Department shall pay each month into the Downstate Public
1573	1573	25 Transportation Fund the moneys required to be so paid under
1574	1574	26 Section 2-3 of the Downstate Public Transportation Act.
1575	1575
1576	1576
1577	1577
1578	1578
1579	1579
1580	1580	SB0121 - 41 - LRB104 07516 HLH 17560 b
1581	1581
1582	1582
1583	1583	SB0121- 42 -LRB104 07516 HLH 17560 b SB0121 - 42 - LRB104 07516 HLH 17560 b
1584	1584	SB0121 - 42 - LRB104 07516 HLH 17560 b
1585	1585	1 Subject to successful execution and delivery of a
1586	1586	2 public-private agreement between the public agency and private
1587	1587	3 entity and completion of the civic build, beginning on July 1,
1588	1588	4 2023, of the remainder of the moneys received by the
1589	1589	5 Department under the Use Tax Act, the Service Use Tax Act, the
1590	1590	6 Service Occupation Tax Act, and this Act, the Department shall
1591	1591	7 deposit the following specified deposits in the aggregate from
1592	1592	8 collections under the Use Tax Act, the Service Use Tax Act, the
1593	1593	9 Service Occupation Tax Act, and the Retailers' Occupation Tax
1594	1594	10 Act, as required under Section 8.25g of the State Finance Act
1595	1595	11 for distribution consistent with the Public-Private
1596	1596	12 Partnership for Civic and Transit Infrastructure Project Act.
1597	1597	13 The moneys received by the Department pursuant to this Act and
1598	1598	14 required to be deposited into the Civic and Transit
1599	1599	15 Infrastructure Fund are subject to the pledge, claim, and
1600	1600	16 charge set forth in Section 25-55 of the Public-Private
1601	1601	17 Partnership for Civic and Transit Infrastructure Project Act.
1602	1602	18 As used in this paragraph, "civic build", "private entity",
1603	1603	19 "public-private agreement", and "public agency" have the
1604	1604	20 meanings provided in Section 25-10 of the Public-Private
1605	1605	21 Partnership for Civic and Transit Infrastructure Project Act.
1606	1606	22 Fiscal Year............................Total Deposit
1607	1607	23 2024....................................$200,000,000
1608	1608	24 2025....................................$206,000,000
1609	1609	25 2026....................................$212,200,000
1610	1610	26 2027....................................$218,500,000
1611	1611
1612	1612
1613	1613
1614	1614
1615	1615
1616	1616	SB0121 - 42 - LRB104 07516 HLH 17560 b
1617	1617
1618	1618
1619	1619	SB0121- 43 -LRB104 07516 HLH 17560 b SB0121 - 43 - LRB104 07516 HLH 17560 b
1620	1620	SB0121 - 43 - LRB104 07516 HLH 17560 b
1621	1621	1 2028....................................$225,100,000
1622	1622	2 2029....................................$288,700,000
1623	1623	3 2030....................................$298,900,000
1624	1624	4 2031....................................$309,300,000
1625	1625	5 2032....................................$320,100,000
1626	1626	6 2033....................................$331,200,000
1627	1627	7 2034....................................$341,200,000
1628	1628	8 2035....................................$351,400,000
1629	1629	9 2036....................................$361,900,000
1630	1630	10 2037....................................$372,800,000
1631	1631	11 2038....................................$384,000,000
1632	1632	12 2039....................................$395,500,000
1633	1633	13 2040....................................$407,400,000
1634	1634	14 2041....................................$419,600,000
1635	1635	15 2042....................................$432,200,000
1636	1636	16 2043....................................$445,100,000
1637	1637	17 Beginning July 1, 2021 and until July 1, 2022, subject to
1638	1638	18 the payment of amounts into the State and Local Sales Tax
1639	1639	19 Reform Fund, the Build Illinois Fund, the McCormick Place
1640	1640	20 Expansion Project Fund, the Illinois Tax Increment Fund, and
1641	1641	21 the Tax Compliance and Administration Fund as provided in this
1642	1642	22 Section, the Department shall pay each month into the Road
1643	1643	23 Fund the amount estimated to represent 16% of the net revenue
1644	1644	24 realized from the taxes imposed on motor fuel and gasohol.
1645	1645	25 Beginning July 1, 2022 and until July 1, 2023, subject to the
1646	1646	26 payment of amounts into the State and Local Sales Tax Reform
1647	1647
1648	1648
1649	1649
1650	1650
1651	1651
1652	1652	SB0121 - 43 - LRB104 07516 HLH 17560 b
1653	1653
1654	1654
1655	1655	SB0121- 44 -LRB104 07516 HLH 17560 b SB0121 - 44 - LRB104 07516 HLH 17560 b
1656	1656	SB0121 - 44 - LRB104 07516 HLH 17560 b
1657	1657	1 Fund, the Build Illinois Fund, the McCormick Place Expansion
1658	1658	2 Project Fund, the Illinois Tax Increment Fund, and the Tax
1659	1659	3 Compliance and Administration Fund as provided in this
1660	1660	4 Section, the Department shall pay each month into the Road
1661	1661	5 Fund the amount estimated to represent 32% of the net revenue
1662	1662	6 realized from the taxes imposed on motor fuel and gasohol.
1663	1663	7 Beginning July 1, 2023 and until July 1, 2024, subject to the
1664	1664	8 payment of amounts into the State and Local Sales Tax Reform
1665	1665	9 Fund, the Build Illinois Fund, the McCormick Place Expansion
1666	1666	10 Project Fund, the Illinois Tax Increment Fund, and the Tax
1667	1667	11 Compliance and Administration Fund as provided in this
1668	1668	12 Section, the Department shall pay each month into the Road
1669	1669	13 Fund the amount estimated to represent 48% of the net revenue
1670	1670	14 realized from the taxes imposed on motor fuel and gasohol.
1671	1671	15 Beginning July 1, 2024 and until July 1, 2025, subject to the
1672	1672	16 payment of amounts into the State and Local Sales Tax Reform
1673	1673	17 Fund, the Build Illinois Fund, the McCormick Place Expansion
1674	1674	18 Project Fund, the Illinois Tax Increment Fund, and the Tax
1675	1675	19 Compliance and Administration Fund as provided in this
1676	1676	20 Section, the Department shall pay each month into the Road
1677	1677	21 Fund the amount estimated to represent 64% of the net revenue
1678	1678	22 realized from the taxes imposed on motor fuel and gasohol.
1679	1679	23 Beginning on July 1, 2025, subject to the payment of amounts
1680	1680	24 into the State and Local Sales Tax Reform Fund, the Build
1681	1681	25 Illinois Fund, the McCormick Place Expansion Project Fund, the
1682	1682	26 Illinois Tax Increment Fund, and the Tax Compliance and
1683	1683
1684	1684
1685	1685
1686	1686
1687	1687
1688	1688	SB0121 - 44 - LRB104 07516 HLH 17560 b
1689	1689
1690	1690
1691	1691	SB0121- 45 -LRB104 07516 HLH 17560 b SB0121 - 45 - LRB104 07516 HLH 17560 b
1692	1692	SB0121 - 45 - LRB104 07516 HLH 17560 b
1693	1693	1 Administration Fund as provided in this Section, the
1694	1694	2 Department shall pay each month into the Road Fund the amount
1695	1695	3 estimated to represent 80% of the net revenue realized from
1696	1696	4 the taxes imposed on motor fuel and gasohol. As used in this
1697	1697	5 paragraph "motor fuel" has the meaning given to that term in
1698	1698	6 Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
1699	1699	7 meaning given to that term in Section 3-40 of this Act.
1700	1700	8 Of the remainder of the moneys received by the Department
1701	1701	9 pursuant to this Act, 75% thereof shall be paid into the State
1702	1702	10 Treasury and 25% shall be reserved in a special account and
1703	1703	11 used only for the transfer to the Common School Fund as part of
1704	1704	12 the monthly transfer from the General Revenue Fund in
1705	1705	13 accordance with Section 8a of the State Finance Act.
1706	1706	14 As soon as possible after the first day of each month, upon
1707	1707	15 certification of the Department of Revenue, the Comptroller
1708	1708	16 shall order transferred and the Treasurer shall transfer from
1709	1709	17 the General Revenue Fund to the Motor Fuel Tax Fund an amount
1710	1710	18 equal to 1.7% of 80% of the net revenue realized under this Act
1711	1711	19 for the second preceding month. Beginning April 1, 2000, this
1712	1712	20 transfer is no longer required and shall not be made.
1713	1713	21 Net revenue realized for a month shall be the revenue
1714	1714	22 collected by the State pursuant to this Act, less the amount
1715	1715	23 paid out during that month as refunds to taxpayers for
1716	1716	24 overpayment of liability.
1717	1717	25 For greater simplicity of administration, manufacturers,
1718	1718	26 importers and wholesalers whose products are sold at retail in
1719	1719
1720	1720
1721	1721
1722	1722
1723	1723
1724	1724	SB0121 - 45 - LRB104 07516 HLH 17560 b
1725	1725
1726	1726
1727	1727	SB0121- 46 -LRB104 07516 HLH 17560 b SB0121 - 46 - LRB104 07516 HLH 17560 b
1728	1728	SB0121 - 46 - LRB104 07516 HLH 17560 b
1729	1729	1 Illinois by numerous retailers, and who wish to do so, may
1730	1730	2 assume the responsibility for accounting and paying to the
1731	1731	3 Department all tax accruing under this Act with respect to
1732	1732	4 such sales, if the retailers who are affected do not make
1733	1733	5 written objection to the Department to this arrangement.
1734	1734	6 (Source: P.A. 102-700, Article 60, Section 60-15, eff.
1735	1735	7 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
1736	1736	8 102-1019, eff. 1-1-23; 103-154, eff. 6-30-23; 103-363, eff.
1737	1737	9 7-28-23; 103-592, Article 75, Section 75-5, eff. 1-1-25;
1738	1738	10 103-592, Article 110, Section 110-5, eff. 6-7-24; 103-1055,
1739	1739	11 eff. 12-20-24.)
1740	1740	12 Section 905. The Service Use Tax Act is amended by
1741	1741	13 changing Sections 3-10 and 9 as follows:
1742	1742	14 (35 ILCS 110/3-10)
1743	1743	15 Sec. 3-10. Rate of tax. Unless otherwise provided in this
1744	1744	16 Section, the tax imposed by this Act is at the rate of 6.25% of
1745	1745	17 the selling price of tangible personal property transferred,
1746	1746	18 including, on and after January 1, 2025, transferred by lease,
1747	1747	19 as an incident to the sale of service, but, for the purpose of
1748	1748	20 computing this tax, in no event shall the selling price be less
1749	1749	21 than the cost price of the property to the serviceman.
1750	1750	22 Beginning on January 1, 2025, with respect to tangible
1751	1751	23 personal property that is purchased from a retailer located in
1752	1752	24 a Community Revitalization Zone created under the Community
1753	1753
1754	1754
1755	1755
1756	1756
1757	1757
1758	1758	SB0121 - 46 - LRB104 07516 HLH 17560 b
1759	1759
1760	1760
1761	1761	SB0121- 47 -LRB104 07516 HLH 17560 b SB0121 - 47 - LRB104 07516 HLH 17560 b
1762	1762	SB0121 - 47 - LRB104 07516 HLH 17560 b
1763	1763	1 Revitalization Zone Act (other than tangible personal property
1764	1764	2 that is otherwise subject to a 1% rate of tax or a 1.25% rate
1765	1765	3 of tax under this Act), the tax is imposed at the rate of
1766	1766	4 3.25%.
1767	1767	5 Beginning on July 1, 2000 and through December 31, 2000,
1768	1768	6 with respect to motor fuel, as defined in Section 1.1 of the
1769	1769	7 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
1770	1770	8 the Use Tax Act, the tax is imposed at the rate of 1.25%.
1771	1771	9 With respect to gasohol, as defined in the Use Tax Act, the
1772	1772	10 tax imposed by this Act applies to (i) 70% of the selling price
1773	1773	11 of property transferred as an incident to the sale of service
1774	1774	12 on or after January 1, 1990, and before July 1, 2003, (ii) 80%
1775	1775	13 of the selling price of property transferred as an incident to
1776	1776	14 the sale of service on or after July 1, 2003 and on or before
1777	1777	15 July 1, 2017, (iii) 100% of the selling price of property
1778	1778	16 transferred as an incident to the sale of service after July 1,
1779	1779	17 2017 and before January 1, 2024, (iv) 90% of the selling price
1780	1780	18 of property transferred as an incident to the sale of service
1781	1781	19 on or after January 1, 2024 and on or before December 31, 2028,
1782	1782	20 and (v) 100% of the selling price of property transferred as an
1783	1783	21 incident to the sale of service after December 31, 2028. If, at
1784	1784	22 any time, however, the tax under this Act on sales of gasohol,
1785	1785	23 as defined in the Use Tax Act, is imposed at the rate of 1.25%,
1786	1786	24 then the tax imposed by this Act applies to 100% of the
1787	1787	25 proceeds of sales of gasohol made during that time.
1788	1788	26 With respect to mid-range ethanol blends, as defined in
1789	1789
1790	1790
1791	1791
1792	1792
1793	1793
1794	1794	SB0121 - 47 - LRB104 07516 HLH 17560 b
1795	1795
1796	1796
1797	1797	SB0121- 48 -LRB104 07516 HLH 17560 b SB0121 - 48 - LRB104 07516 HLH 17560 b
1798	1798	SB0121 - 48 - LRB104 07516 HLH 17560 b
1799	1799	1 Section 3-44.3 of the Use Tax Act, the tax imposed by this Act
1800	1800	2 applies to (i) 80% of the selling price of property
1801	1801	3 transferred as an incident to the sale of service on or after
1802	1802	4 January 1, 2024 and on or before December 31, 2028 and (ii)
1803	1803	5 100% of the selling price of property transferred as an
1804	1804	6 incident to the sale of service after December 31, 2028. If, at
1805	1805	7 any time, however, the tax under this Act on sales of mid-range
1806	1806	8 ethanol blends is imposed at the rate of 1.25%, then the tax
1807	1807	9 imposed by this Act applies to 100% of the selling price of
1808	1808	10 mid-range ethanol blends transferred as an incident to the
1809	1809	11 sale of service during that time.
1810	1810	12 With respect to majority blended ethanol fuel, as defined
1811	1811	13 in the Use Tax Act, the tax imposed by this Act does not apply
1812	1812	14 to the selling price of property transferred as an incident to
1813	1813	15 the sale of service on or after July 1, 2003 and on or before
1814	1814	16 December 31, 2028 but applies to 100% of the selling price
1815	1815	17 thereafter.
1816	1816	18 With respect to biodiesel blends, as defined in the Use
1817	1817	19 Tax Act, with no less than 1% and no more than 10% biodiesel,
1818	1818	20 the tax imposed by this Act applies to (i) 80% of the selling
1819	1819	21 price of property transferred as an incident to the sale of
1820	1820	22 service on or after July 1, 2003 and on or before December 31,
1821	1821	23 2018 and (ii) 100% of the proceeds of the selling price after
1822	1822	24 December 31, 2018 and before January 1, 2024. On and after
1823	1823	25 January 1, 2024 and on or before December 31, 2030, the
1824	1824	26 taxation of biodiesel, renewable diesel, and biodiesel blends
1825	1825
1826	1826
1827	1827
1828	1828
1829	1829
1830	1830	SB0121 - 48 - LRB104 07516 HLH 17560 b
1831	1831
1832	1832
1833	1833	SB0121- 49 -LRB104 07516 HLH 17560 b SB0121 - 49 - LRB104 07516 HLH 17560 b
1834	1834	SB0121 - 49 - LRB104 07516 HLH 17560 b
1835	1835	1 shall be as provided in Section 3-5.1 of the Use Tax Act. If,
1836	1836	2 at any time, however, the tax under this Act on sales of
1837	1837	3 biodiesel blends, as defined in the Use Tax Act, with no less
1838	1838	4 than 1% and no more than 10% biodiesel is imposed at the rate
1839	1839	5 of 1.25%, then the tax imposed by this Act applies to 100% of
1840	1840	6 the proceeds of sales of biodiesel blends with no less than 1%
1841	1841	7 and no more than 10% biodiesel made during that time.
1842	1842	8 With respect to biodiesel, as defined in the Use Tax Act,
1843	1843	9 and biodiesel blends, as defined in the Use Tax Act, with more
1844	1844	10 than 10% but no more than 99% biodiesel, the tax imposed by
1845	1845	11 this Act does not apply to the proceeds of the selling price of
1846	1846	12 property transferred as an incident to the sale of service on
1847	1847	13 or after July 1, 2003 and on or before December 31, 2023. On
1848	1848	14 and after January 1, 2024 and on or before December 31, 2030,
1849	1849	15 the taxation of biodiesel, renewable diesel, and biodiesel
1850	1850	16 blends shall be as provided in Section 3-5.1 of the Use Tax
1851	1851	17 Act.
1852	1852	18 At the election of any registered serviceman made for each
1853	1853	19 fiscal year, sales of service in which the aggregate annual
1854	1854	20 cost price of tangible personal property transferred as an
1855	1855	21 incident to the sales of service is less than 35%, or 75% in
1856	1856	22 the case of servicemen transferring prescription drugs or
1857	1857	23 servicemen engaged in graphic arts production, of the
1858	1858	24 aggregate annual total gross receipts from all sales of
1859	1859	25 service, the tax imposed by this Act shall be based on the
1860	1860	26 serviceman's cost price of the tangible personal property
1861	1861
1862	1862
1863	1863
1864	1864
1865	1865
1866	1866	SB0121 - 49 - LRB104 07516 HLH 17560 b
1867	1867
1868	1868
1869	1869	SB0121- 50 -LRB104 07516 HLH 17560 b SB0121 - 50 - LRB104 07516 HLH 17560 b
1870	1870	SB0121 - 50 - LRB104 07516 HLH 17560 b
1871	1871	1 transferred as an incident to the sale of those services.
1872	1872	2 Until July 1, 2022 and from July 1, 2023 through December
1873	1873	3 31, 2025, the tax shall be imposed at the rate of 1% on food
1874	1874	4 prepared for immediate consumption and transferred incident to
1875	1875	5 a sale of service subject to this Act or the Service Occupation
1876	1876	6 Tax Act by an entity licensed under the Hospital Licensing
1877	1877	7 Act, the Nursing Home Care Act, the Assisted Living and Shared
1878	1878	8 Housing Act, the ID/DD Community Care Act, the MC/DD Act, the
1879	1879	9 Specialized Mental Health Rehabilitation Act of 2013, or the
1880	1880	10 Child Care Act of 1969, or an entity that holds a permit issued
1881	1881	11 pursuant to the Life Care Facilities Act. Until July 1, 2022
1882	1882	12 and from July 1, 2023 through December 31, 2025, the tax shall
1883	1883	13 also be imposed at the rate of 1% on food for human consumption
1884	1884	14 that is to be consumed off the premises where it is sold (other
1885	1885	15 than alcoholic beverages, food consisting of or infused with
1886	1886	16 adult use cannabis, soft drinks, and food that has been
1887	1887	17 prepared for immediate consumption and is not otherwise
1888	1888	18 included in this paragraph).
1889	1889	19 Beginning on July 1, 2022 and until July 1, 2023, the tax
1890	1890	20 shall be imposed at the rate of 0% on food prepared for
1891	1891	21 immediate consumption and transferred incident to a sale of
1892	1892	22 service subject to this Act or the Service Occupation Tax Act
1893	1893	23 by an entity licensed under the Hospital Licensing Act, the
1894	1894	24 Nursing Home Care Act, the Assisted Living and Shared Housing
1895	1895	25 Act, the ID/DD Community Care Act, the MC/DD Act, the
1896	1896	26 Specialized Mental Health Rehabilitation Act of 2013, or the
1897	1897
1898	1898
1899	1899
1900	1900
1901	1901
1902	1902	SB0121 - 50 - LRB104 07516 HLH 17560 b
1903	1903
1904	1904
1905	1905	SB0121- 51 -LRB104 07516 HLH 17560 b SB0121 - 51 - LRB104 07516 HLH 17560 b
1906	1906	SB0121 - 51 - LRB104 07516 HLH 17560 b
1907	1907	1 Child Care Act of 1969, or an entity that holds a permit issued
1908	1908	2 pursuant to the Life Care Facilities Act. Beginning on July 1,
1909	1909	3 2022 and until July 1, 2023, the tax shall also be imposed at
1910	1910	4 the rate of 0% on food for human consumption that is to be
1911	1911	5 consumed off the premises where it is sold (other than
1912	1912	6 alcoholic beverages, food consisting of or infused with adult
1913	1913	7 use cannabis, soft drinks, and food that has been prepared for
1914	1914	8 immediate consumption and is not otherwise included in this
1915	1915	9 paragraph).
1916	1916	10 On and an after January 1, 2026, food prepared for
1917	1917	11 immediate consumption and transferred incident to a sale of
1918	1918	12 service subject to this Act or the Service Occupation Tax Act
1919	1919	13 by an entity licensed under the Hospital Licensing Act, the
1920	1920	14 Nursing Home Care Act, the Assisted Living and Shared Housing
1921	1921	15 Act, the ID/DD Community Care Act, the MC/DD Act, the
1922	1922	16 Specialized Mental Health Rehabilitation Act of 2013, or the
1923	1923	17 Child Care Act of 1969, or by an entity that holds a permit
1924	1924	18 issued pursuant to the Life Care Facilities Act is exempt from
1925	1925	19 the tax under this Act. On and after January 1, 2026, food for
1926	1926	20 human consumption that is to be consumed off the premises
1927	1927	21 where it is sold (other than alcoholic beverages, food
1928	1928	22 consisting of or infused with adult use cannabis, soft drinks,
1929	1929	23 candy, and food that has been prepared for immediate
1930	1930	24 consumption and is not otherwise included in this paragraph)
1931	1931	25 is exempt from the tax under this Act.
1932	1932	26 The tax shall be imposed at the rate of 1% on prescription
1933	1933
1934	1934
1935	1935
1936	1936
1937	1937
1938	1938	SB0121 - 51 - LRB104 07516 HLH 17560 b
1939	1939
1940	1940
1941	1941	SB0121- 52 -LRB104 07516 HLH 17560 b SB0121 - 52 - LRB104 07516 HLH 17560 b
1942	1942	SB0121 - 52 - LRB104 07516 HLH 17560 b
1943	1943	1 and nonprescription medicines, drugs, medical appliances,
1944	1944	2 products classified as Class III medical devices by the United
1945	1945	3 States Food and Drug Administration that are used for cancer
1946	1946	4 treatment pursuant to a prescription, as well as any
1947	1947	5 accessories and components related to those devices,
1948	1948	6 modifications to a motor vehicle for the purpose of rendering
1949	1949	7 it usable by a person with a disability, and insulin, blood
1950	1950	8 sugar testing materials, syringes, and needles used by human
1951	1951	9 diabetics. For the purposes of this Section, until September
1952	1952	10 1, 2009: the term "soft drinks" means any complete, finished,
1953	1953	11 ready-to-use, non-alcoholic drink, whether carbonated or not,
1954	1954	12 including, but not limited to, soda water, cola, fruit juice,
1955	1955	13 vegetable juice, carbonated water, and all other preparations
1956	1956	14 commonly known as soft drinks of whatever kind or description
1957	1957	15 that are contained in any closed or sealed bottle, can,
1958	1958	16 carton, or container, regardless of size; but "soft drinks"
1959	1959	17 does not include coffee, tea, non-carbonated water, infant
1960	1960	18 formula, milk or milk products as defined in the Grade A
1961	1961	19 Pasteurized Milk and Milk Products Act, or drinks containing
1962	1962	20 50% or more natural fruit or vegetable juice.
1963	1963	21 Notwithstanding any other provisions of this Act,
1964	1964	22 beginning September 1, 2009, "soft drinks" means non-alcoholic
1965	1965	23 beverages that contain natural or artificial sweeteners. "Soft
1966	1966	24 drinks" does not include beverages that contain milk or milk
1967	1967	25 products, soy, rice or similar milk substitutes, or greater
1968	1968	26 than 50% of vegetable or fruit juice by volume.
1969	1969
1970	1970
1971	1971
1972	1972
1973	1973
1974	1974	SB0121 - 52 - LRB104 07516 HLH 17560 b
1975	1975
1976	1976
1977	1977	SB0121- 53 -LRB104 07516 HLH 17560 b SB0121 - 53 - LRB104 07516 HLH 17560 b
1978	1978	SB0121 - 53 - LRB104 07516 HLH 17560 b
1979	1979	1 Until August 1, 2009, and notwithstanding any other
1980	1980	2 provisions of this Act, "food for human consumption that is to
1981	1981	3 be consumed off the premises where it is sold" includes all
1982	1982	4 food sold through a vending machine, except soft drinks and
1983	1983	5 food products that are dispensed hot from a vending machine,
1984	1984	6 regardless of the location of the vending machine. Beginning
1985	1985	7 August 1, 2009, and notwithstanding any other provisions of
1986	1986	8 this Act, "food for human consumption that is to be consumed
1987	1987	9 off the premises where it is sold" includes all food sold
1988	1988	10 through a vending machine, except soft drinks, candy, and food
1989	1989	11 products that are dispensed hot from a vending machine,
1990	1990	12 regardless of the location of the vending machine.
1991	1991	13 Notwithstanding any other provisions of this Act,
1992	1992	14 beginning September 1, 2009, "food for human consumption that
1993	1993	15 is to be consumed off the premises where it is sold" does not
1994	1994	16 include candy. For purposes of this Section, "candy" means a
1995	1995	17 preparation of sugar, honey, or other natural or artificial
1996	1996	18 sweeteners in combination with chocolate, fruits, nuts or
1997	1997	19 other ingredients or flavorings in the form of bars, drops, or
1998	1998	20 pieces. "Candy" does not include any preparation that contains
1999	1999	21 flour or requires refrigeration.
2000	2000	22 Notwithstanding any other provisions of this Act,
2001	2001	23 beginning September 1, 2009, "nonprescription medicines and
2002	2002	24 drugs" does not include grooming and hygiene products. For
2003	2003	25 purposes of this Section, "grooming and hygiene products"
2004	2004	26 includes, but is not limited to, soaps and cleaning solutions,
2005	2005
2006	2006
2007	2007
2008	2008
2009	2009
2010	2010	SB0121 - 53 - LRB104 07516 HLH 17560 b
2011	2011
2012	2012
2013	2013	SB0121- 54 -LRB104 07516 HLH 17560 b SB0121 - 54 - LRB104 07516 HLH 17560 b
2014	2014	SB0121 - 54 - LRB104 07516 HLH 17560 b
2015	2015	1 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
2016	2016	2 lotions and screens, unless those products are available by
2017	2017	3 prescription only, regardless of whether the products meet the
2018	2018	4 definition of "over-the-counter-drugs". For the purposes of
2019	2019	5 this paragraph, "over-the-counter-drug" means a drug for human
2020	2020	6 use that contains a label that identifies the product as a drug
2021	2021	7 as required by 21 CFR 201.66. The "over-the-counter-drug"
2022	2022	8 label includes:
2023	2023	9 (A) a "Drug Facts" panel; or
2024	2024	10 (B) a statement of the "active ingredient(s)" with a
2025	2025	11 list of those ingredients contained in the compound,
2026	2026	12 substance or preparation.
2027	2027	13 Beginning on January 1, 2014 (the effective date of Public
2028	2028	14 Act 98-122), "prescription and nonprescription medicines and
2029	2029	15 drugs" includes medical cannabis purchased from a registered
2030	2030	16 dispensing organization under the Compassionate Use of Medical
2031	2031	17 Cannabis Program Act.
2032	2032	18 As used in this Section, "adult use cannabis" means
2033	2033	19 cannabis subject to tax under the Cannabis Cultivation
2034	2034	20 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
2035	2035	21 and does not include cannabis subject to tax under the
2036	2036	22 Compassionate Use of Medical Cannabis Program Act.
2037	2037	23 If the property that is acquired from a serviceman is
2038	2038	24 acquired outside Illinois and used outside Illinois before
2039	2039	25 being brought to Illinois for use here and is taxable under
2040	2040	26 this Act, the "selling price" on which the tax is computed
2041	2041
2042	2042
2043	2043
2044	2044
2045	2045
2046	2046	SB0121 - 54 - LRB104 07516 HLH 17560 b
2047	2047
2048	2048
2049	2049	SB0121- 55 -LRB104 07516 HLH 17560 b SB0121 - 55 - LRB104 07516 HLH 17560 b
2050	2050	SB0121 - 55 - LRB104 07516 HLH 17560 b
2051	2051	1 shall be reduced by an amount that represents a reasonable
2052	2052	2 allowance for depreciation for the period of prior
2053	2053	3 out-of-state use. No depreciation is allowed in cases where
2054	2054	4 the tax under this Act is imposed on lease receipts.
2055	2055	5 (Source: P.A. 102-4, eff. 4-27-21; 102-16, eff. 6-17-21;
2056	2056	6 102-700, Article 20, Section 20-10, eff. 4-19-22; 102-700,
2057	2057	7 Article 60, Section 60-20, eff. 4-19-22; 103-9, eff. 6-7-23;
2058	2058	8 103-154, eff. 6-30-23; 103-592, eff. 1-1-25; 103-781, eff.
2059	2059	9 8-5-24; revised 11-26-24.)
2060	2060	10 (35 ILCS 110/9)
2061	2061	11 Sec. 9. Each serviceman required or authorized to collect
2062	2062	12 the tax herein imposed shall pay to the Department the amount
2063	2063	13 of such tax (except as otherwise provided) at the time when he
2064	2064	14 is required to file his return for the period during which such
2065	2065	15 tax was collected, less a discount of 2.1% prior to January 1,
2066	2066	16 1990 and 1.75% on and after January 1, 1990, or $5 per calendar
2067	2067	17 year, whichever is greater, which is allowed to reimburse the
2068	2068	18 serviceman for expenses incurred in collecting the tax,
2069	2069	19 keeping records, preparing and filing returns, remitting the
2070	2070	20 tax, and supplying data to the Department on request.
2071	2071	21 Beginning with returns due on or after January 1, 2025, the
2072	2072	22 vendor's discount allowed in this Section, the Retailers'
2073	2073	23 Occupation Tax Act, the Service Occupation Tax Act, and the
2074	2074	24 Use Tax Act, including any local tax administered by the
2075	2075	25 Department and reported on the same return, shall not exceed
2076	2076
2077	2077
2078	2078
2079	2079
2080	2080
2081	2081	SB0121 - 55 - LRB104 07516 HLH 17560 b
2082	2082
2083	2083
2084	2084	SB0121- 56 -LRB104 07516 HLH 17560 b SB0121 - 56 - LRB104 07516 HLH 17560 b
2085	2085	SB0121 - 56 - LRB104 07516 HLH 17560 b
2086	2086	1 $1,000 per month in the aggregate. When determining the
2087	2087	2 discount allowed under this Section, servicemen shall include
2088	2088	3 the amount of tax that would have been due at the 1% rate but
2089	2089	4 for the 0% rate imposed under Public Act 102-700 this
2090	2090	5 amendatory Act of the 102nd General Assembly. The discount
2091	2091	6 under this Section is not allowed for the 1.25% portion of
2092	2092	7 taxes paid on aviation fuel that is subject to the revenue use
2093	2093	8 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
2094	2094	9 discount allowed under this Section is allowed only for
2095	2095	10 returns that are filed in the manner required by this Act. The
2096	2096	11 Department may disallow the discount for servicemen whose
2097	2097	12 certificate of registration is revoked at the time the return
2098	2098	13 is filed, but only if the Department's decision to revoke the
2099	2099	14 certificate of registration has become final. A serviceman
2100	2100	15 need not remit that part of any tax collected by him to the
2101	2101	16 extent that he is required to pay and does pay the tax imposed
2102	2102	17 by the Service Occupation Tax Act with respect to his sale of
2103	2103	18 service involving the incidental transfer by him of the same
2104	2104	19 property.
2105	2105	20 Except as provided hereinafter in this Section, on or
2106	2106	21 before the twentieth day of each calendar month, such
2107	2107	22 serviceman shall file a return for the preceding calendar
2108	2108	23 month in accordance with reasonable Rules and Regulations to
2109	2109	24 be promulgated by the Department. Such return shall be filed
2110	2110	25 on a form prescribed by the Department and shall contain such
2111	2111	26 information as the Department may reasonably require. The
2112	2112
2113	2113
2114	2114
2115	2115
2116	2116
2117	2117	SB0121 - 56 - LRB104 07516 HLH 17560 b
2118	2118
2119	2119
2120	2120	SB0121- 57 -LRB104 07516 HLH 17560 b SB0121 - 57 - LRB104 07516 HLH 17560 b
2121	2121	SB0121 - 57 - LRB104 07516 HLH 17560 b
2122	2122	1 return shall include the gross receipts which were received
2123	2123	2 during the preceding calendar month or quarter on the
2124	2124	3 following items upon which tax would have been due but for the
2125	2125	4 0% rate imposed under Public Act 102-700 this amendatory Act
2126	2126	5 of the 102nd General Assembly: (i) food for human consumption
2127	2127	6 that is to be consumed off the premises where it is sold (other
2128	2128	7 than alcoholic beverages, food consisting of or infused with
2129	2129	8 adult use cannabis, soft drinks, and food that has been
2130	2130	9 prepared for immediate consumption); and (ii) food prepared
2131	2131	10 for immediate consumption and transferred incident to a sale
2132	2132	11 of service subject to this Act or the Service Occupation Tax
2133	2133	12 Act by an entity licensed under the Hospital Licensing Act,
2134	2134	13 the Nursing Home Care Act, the Assisted Living and Shared
2135	2135	14 Housing Act, the ID/DD Community Care Act, the MC/DD Act, the
2136	2136	15 Specialized Mental Health Rehabilitation Act of 2013, or the
2137	2137	16 Child Care Act of 1969, or an entity that holds a permit issued
2138	2138	17 pursuant to the Life Care Facilities Act. The return shall
2139	2139	18 also include the amount of tax that would have been due on the
2140	2140	19 items listed in the previous sentence but for the 0% rate
2141	2141	20 imposed under Public Act 102-700 this amendatory Act of the
2142	2142	21 102nd General Assembly.
2143	2143	22 In the case of leases, except as otherwise provided in
2144	2144	23 this Act, the lessor, in collecting the tax, may collect for
2145	2145	24 each tax return period, only the tax applicable to that part of
2146	2146	25 the selling price actually received during such tax return
2147	2147	26 period.
2148	2148
2149	2149
2150	2150
2151	2151
2152	2152
2153	2153	SB0121 - 57 - LRB104 07516 HLH 17560 b
2154	2154
2155	2155
2156	2156	SB0121- 58 -LRB104 07516 HLH 17560 b SB0121 - 58 - LRB104 07516 HLH 17560 b
2157	2157	SB0121 - 58 - LRB104 07516 HLH 17560 b
2158	2158	1 On and after January 1, 2018, with respect to servicemen
2159	2159	2 whose annual gross receipts average $20,000 or more, all
2160	2160	3 returns required to be filed pursuant to this Act shall be
2161	2161	4 filed electronically. Servicemen who demonstrate that they do
2162	2162	5 not have access to the Internet or demonstrate hardship in
2163	2163	6 filing electronically may petition the Department to waive the
2164	2164	7 electronic filing requirement.
2165	2165	8 The Department may require returns to be filed on a
2166	2166	9 quarterly basis. If so required, a return for each calendar
2167	2167	10 quarter shall be filed on or before the twentieth day of the
2168	2168	11 calendar month following the end of such calendar quarter. The
2169	2169	12 taxpayer shall also file a return with the Department for each
2170	2170	13 of the first two months of each calendar quarter, on or before
2171	2171	14 the twentieth day of the following calendar month, stating:
2172	2172	15 1. The name of the seller;
2173	2173	16 2. The address of the principal place of business from
2174	2174	17 which he engages in business as a serviceman in this
2175	2175	18 State;
2176	2176	19 3. The total amount of taxable receipts received by
2177	2177	20 him during the preceding calendar month, including
2178	2178	21 receipts from charge and time sales, but less all
2179	2179	22 deductions allowed by law;
2180	2180	23 4. The amount of credit provided in Section 2d of this
2181	2181	24 Act;
2182	2182	25 5. The amount of tax due;
2183	2183	26 5-5. The signature of the taxpayer; and
2184	2184
2185	2185
2186	2186
2187	2187
2188	2188
2189	2189	SB0121 - 58 - LRB104 07516 HLH 17560 b
2190	2190
2191	2191
2192	2192	SB0121- 59 -LRB104 07516 HLH 17560 b SB0121 - 59 - LRB104 07516 HLH 17560 b
2193	2193	SB0121 - 59 - LRB104 07516 HLH 17560 b
2194	2194	1 6. Such other reasonable information as the Department
2195	2195	2 may require.
2196	2196	3 Each serviceman required or authorized to collect the tax
2197	2197	4 imposed by this Act on aviation fuel transferred as an
2198	2198	5 incident of a sale of service in this State during the
2199	2199	6 preceding calendar month shall, instead of reporting and
2200	2200	7 paying tax on aviation fuel as otherwise required by this
2201	2201	8 Section, report and pay such tax on a separate aviation fuel
2202	2202	9 tax return. The requirements related to the return shall be as
2203	2203	10 otherwise provided in this Section. Notwithstanding any other
2204	2204	11 provisions of this Act to the contrary, servicemen collecting
2205	2205	12 tax on aviation fuel shall file all aviation fuel tax returns
2206	2206	13 and shall make all aviation fuel tax payments by electronic
2207	2207	14 means in the manner and form required by the Department. For
2208	2208	15 purposes of this Section, "aviation fuel" means jet fuel and
2209	2209	16 aviation gasoline.
2210	2210	17 If a taxpayer fails to sign a return within 30 days after
2211	2211	18 the proper notice and demand for signature by the Department,
2212	2212	19 the return shall be considered valid and any amount shown to be
2213	2213	20 due on the return shall be deemed assessed.
2214	2214	21 Notwithstanding any other provision of this Act to the
2215	2215	22 contrary, servicemen subject to tax on cannabis shall file all
2216	2216	23 cannabis tax returns and shall make all cannabis tax payments
2217	2217	24 by electronic means in the manner and form required by the
2218	2218	25 Department.
2219	2219	26 Beginning October 1, 1993, a taxpayer who has an average
2220	2220
2221	2221
2222	2222
2223	2223
2224	2224
2225	2225	SB0121 - 59 - LRB104 07516 HLH 17560 b
2226	2226
2227	2227
2228	2228	SB0121- 60 -LRB104 07516 HLH 17560 b SB0121 - 60 - LRB104 07516 HLH 17560 b
2229	2229	SB0121 - 60 - LRB104 07516 HLH 17560 b
2230	2230	1 monthly tax liability of $150,000 or more shall make all
2231	2231	2 payments required by rules of the Department by electronic
2232	2232	3 funds transfer. Beginning October 1, 1994, a taxpayer who has
2233	2233	4 an average monthly tax liability of $100,000 or more shall
2234	2234	5 make all payments required by rules of the Department by
2235	2235	6 electronic funds transfer. Beginning October 1, 1995, a
2236	2236	7 taxpayer who has an average monthly tax liability of $50,000
2237	2237	8 or more shall make all payments required by rules of the
2238	2238	9 Department by electronic funds transfer. Beginning October 1,
2239	2239	10 2000, a taxpayer who has an annual tax liability of $200,000 or
2240	2240	11 more shall make all payments required by rules of the
2241	2241	12 Department by electronic funds transfer. The term "annual tax
2242	2242	13 liability" shall be the sum of the taxpayer's liabilities
2243	2243	14 under this Act, and under all other State and local occupation
2244	2244	15 and use tax laws administered by the Department, for the
2245	2245	16 immediately preceding calendar year. The term "average monthly
2246	2246	17 tax liability" means the sum of the taxpayer's liabilities
2247	2247	18 under this Act, and under all other State and local occupation
2248	2248	19 and use tax laws administered by the Department, for the
2249	2249	20 immediately preceding calendar year divided by 12. Beginning
2250	2250	21 on October 1, 2002, a taxpayer who has a tax liability in the
2251	2251	22 amount set forth in subsection (b) of Section 2505-210 of the
2252	2252	23 Department of Revenue Law shall make all payments required by
2253	2253	24 rules of the Department by electronic funds transfer.
2254	2254	25 Before August 1 of each year beginning in 1993, the
2255	2255	26 Department shall notify all taxpayers required to make
2256	2256
2257	2257
2258	2258
2259	2259
2260	2260
2261	2261	SB0121 - 60 - LRB104 07516 HLH 17560 b
2262	2262
2263	2263
2264	2264	SB0121- 61 -LRB104 07516 HLH 17560 b SB0121 - 61 - LRB104 07516 HLH 17560 b
2265	2265	SB0121 - 61 - LRB104 07516 HLH 17560 b
2266	2266	1 payments by electronic funds transfer. All taxpayers required
2267	2267	2 to make payments by electronic funds transfer shall make those
2268	2268	3 payments for a minimum of one year beginning on October 1.
2269	2269	4 Any taxpayer not required to make payments by electronic
2270	2270	5 funds transfer may make payments by electronic funds transfer
2271	2271	6 with the permission of the Department.
2272	2272	7 All taxpayers required to make payment by electronic funds
2273	2273	8 transfer and any taxpayers authorized to voluntarily make
2274	2274	9 payments by electronic funds transfer shall make those
2275	2275	10 payments in the manner authorized by the Department.
2276	2276	11 The Department shall adopt such rules as are necessary to
2277	2277	12 effectuate a program of electronic funds transfer and the
2278	2278	13 requirements of this Section.
2279	2279	14 If the serviceman is otherwise required to file a monthly
2280	2280	15 return and if the serviceman's average monthly tax liability
2281	2281	16 to the Department does not exceed $200, the Department may
2282	2282	17 authorize his returns to be filed on a quarter annual basis,
2283	2283	18 with the return for January, February, and March of a given
2284	2284	19 year being due by April 20 of such year; with the return for
2285	2285	20 April, May, and June of a given year being due by July 20 of
2286	2286	21 such year; with the return for July, August, and September of a
2287	2287	22 given year being due by October 20 of such year, and with the
2288	2288	23 return for October, November, and December of a given year
2289	2289	24 being due by January 20 of the following year.
2290	2290	25 If the serviceman is otherwise required to file a monthly
2291	2291	26 or quarterly return and if the serviceman's average monthly
2292	2292
2293	2293
2294	2294
2295	2295
2296	2296
2297	2297	SB0121 - 61 - LRB104 07516 HLH 17560 b
2298	2298
2299	2299
2300	2300	SB0121- 62 -LRB104 07516 HLH 17560 b SB0121 - 62 - LRB104 07516 HLH 17560 b
2301	2301	SB0121 - 62 - LRB104 07516 HLH 17560 b
2302	2302	1 tax liability to the Department does not exceed $50, the
2303	2303	2 Department may authorize his returns to be filed on an annual
2304	2304	3 basis, with the return for a given year being due by January 20
2305	2305	4 of the following year.
2306	2306	5 Such quarter annual and annual returns, as to form and
2307	2307	6 substance, shall be subject to the same requirements as
2308	2308	7 monthly returns.
2309	2309	8 Notwithstanding any other provision in this Act concerning
2310	2310	9 the time within which a serviceman may file his return, in the
2311	2311	10 case of any serviceman who ceases to engage in a kind of
2312	2312	11 business which makes him responsible for filing returns under
2313	2313	12 this Act, such serviceman shall file a final return under this
2314	2314	13 Act with the Department not more than one 1 month after
2315	2315	14 discontinuing such business.
2316	2316	15 Where a serviceman collects the tax with respect to the
2317	2317	16 selling price of property which he sells and the purchaser
2318	2318	17 thereafter returns such property and the serviceman refunds
2319	2319	18 the selling price thereof to the purchaser, such serviceman
2320	2320	19 shall also refund, to the purchaser, the tax so collected from
2321	2321	20 the purchaser. When filing his return for the period in which
2322	2322	21 he refunds such tax to the purchaser, the serviceman may
2323	2323	22 deduct the amount of the tax so refunded by him to the
2324	2324	23 purchaser from any other Service Use Tax, Service Occupation
2325	2325	24 Tax, retailers' occupation tax, or use tax which such
2326	2326	25 serviceman may be required to pay or remit to the Department,
2327	2327	26 as shown by such return, provided that the amount of the tax to
2328	2328
2329	2329
2330	2330
2331	2331
2332	2332
2333	2333	SB0121 - 62 - LRB104 07516 HLH 17560 b
2334	2334
2335	2335
2336	2336	SB0121- 63 -LRB104 07516 HLH 17560 b SB0121 - 63 - LRB104 07516 HLH 17560 b
2337	2337	SB0121 - 63 - LRB104 07516 HLH 17560 b
2338	2338	1 be deducted shall previously have been remitted to the
2339	2339	2 Department by such serviceman. If the serviceman shall not
2340	2340	3 previously have remitted the amount of such tax to the
2341	2341	4 Department, he shall be entitled to no deduction hereunder
2342	2342	5 upon refunding such tax to the purchaser.
2343	2343	6 Any serviceman filing a return hereunder shall also
2344	2344	7 include the total tax upon the selling price of tangible
2345	2345	8 personal property purchased for use by him as an incident to a
2346	2346	9 sale of service, and such serviceman shall remit the amount of
2347	2347	10 such tax to the Department when filing such return.
2348	2348	11 If experience indicates such action to be practicable, the
2349	2349	12 Department may prescribe and furnish a combination or joint
2350	2350	13 return which will enable servicemen, who are required to file
2351	2351	14 returns hereunder and also under the Service Occupation Tax
2352	2352	15 Act, to furnish all the return information required by both
2353	2353	16 Acts on the one form.
2354	2354	17 Where the serviceman has more than one business registered
2355	2355	18 with the Department under separate registration hereunder,
2356	2356	19 such serviceman shall not file each return that is due as a
2357	2357	20 single return covering all such registered businesses, but
2358	2358	21 shall file separate returns for each such registered business.
2359	2359	22 Beginning January 1, 1990, each month the Department shall
2360	2360	23 pay into the State and Local Tax Reform Fund, a special fund in
2361	2361	24 the State treasury Treasury, the net revenue realized for the
2362	2362	25 preceding month from the 1% tax imposed under this Act.
2363	2363	26 On February 1, 2025, and in each month thereafter, the
2364	2364
2365	2365
2366	2366
2367	2367
2368	2368
2369	2369	SB0121 - 63 - LRB104 07516 HLH 17560 b
2370	2370
2371	2371
2372	2372	SB0121- 64 -LRB104 07516 HLH 17560 b SB0121 - 64 - LRB104 07516 HLH 17560 b
2373	2373	SB0121 - 64 - LRB104 07516 HLH 17560 b
2374	2374	1 Department shall pay into the General Revenue Fund 62% of the
2375	2375	2 net revenue realized for the preceding month from the 3.25%
2376	2376	3 general rate on the selling price of tangible personal
2377	2377	4 property that is purchased from a retailer located in a
2378	2378	5 Community Revitalization Zone created under the Community
2379	2379	6 Revitalization Zone Act. On February 1, 2025, and in each
2380	2380	7 month thereafter, the Department shall pay into the State and
2381	2381	8 Local Sales Tax Reform Fund 38% of the net revenue realized for
2382	2382	9 the preceding month from the 3.25% general rate on the selling
2383	2383	10 price of tangible personal property that is purchased from a
2384	2384	11 retailer located in a Community Revitalization Zone created
2385	2385	12 under the Community Revitalization Zone Act.
2386	2386	13 Beginning January 1, 1990, each month the Department shall
2387	2387	14 pay into the State and Local Sales Tax Reform Fund 20% of the
2388	2388	15 net revenue realized for the preceding month from the 6.25%
2389	2389	16 general rate on transfers of tangible personal property, other
2390	2390	17 than (i) tangible personal property which is purchased outside
2391	2391	18 Illinois at retail from a retailer and which is titled or
2392	2392	19 registered by an agency of this State's government and (ii)
2393	2393	20 aviation fuel sold on or after December 1, 2019. This
2394	2394	21 exception for aviation fuel only applies for so long as the
2395	2395	22 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2396	2396	23 47133 are binding on the State.
2397	2397	24 For aviation fuel sold on or after December 1, 2019, each
2398	2398	25 month the Department shall pay into the State Aviation Program
2399	2399	26 Fund 20% of the net revenue realized for the preceding month
2400	2400
2401	2401
2402	2402
2403	2403
2404	2404
2405	2405	SB0121 - 64 - LRB104 07516 HLH 17560 b
2406	2406
2407	2407
2408	2408	SB0121- 65 -LRB104 07516 HLH 17560 b SB0121 - 65 - LRB104 07516 HLH 17560 b
2409	2409	SB0121 - 65 - LRB104 07516 HLH 17560 b
2410	2410	1 from the 6.25% general rate on the selling price of aviation
2411	2411	2 fuel, less an amount estimated by the Department to be
2412	2412	3 required for refunds of the 20% portion of the tax on aviation
2413	2413	4 fuel under this Act, which amount shall be deposited into the
2414	2414	5 Aviation Fuel Sales Tax Refund Fund. The Department shall only
2415	2415	6 pay moneys into the State Aviation Program Fund and the
2416	2416	7 Aviation Fuel Sales Tax Refund Fund under this Act for so long
2417	2417	8 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
2418	2418	9 U.S.C. 47133 are binding on the State.
2419	2419	10 Beginning August 1, 2000, each month the Department shall
2420	2420	11 pay into the State and Local Sales Tax Reform Fund 100% of the
2421	2421	12 net revenue realized for the preceding month from the 1.25%
2422	2422	13 rate on the selling price of motor fuel and gasohol.
2423	2423	14 Beginning October 1, 2009, each month the Department shall
2424	2424	15 pay into the Capital Projects Fund an amount that is equal to
2425	2425	16 an amount estimated by the Department to represent 80% of the
2426	2426	17 net revenue realized for the preceding month from the sale of
2427	2427	18 candy, grooming and hygiene products, and soft drinks that had
2428	2428	19 been taxed at a rate of 1% prior to September 1, 2009 but that
2429	2429	20 are now taxed at 6.25%.
2430	2430	21 Beginning July 1, 2013, each month the Department shall
2431	2431	22 pay into the Underground Storage Tank Fund from the proceeds
2432	2432	23 collected under this Act, the Use Tax Act, the Service
2433	2433	24 Occupation Tax Act, and the Retailers' Occupation Tax Act an
2434	2434	25 amount equal to the average monthly deficit in the Underground
2435	2435	26 Storage Tank Fund during the prior year, as certified annually
2436	2436
2437	2437
2438	2438
2439	2439
2440	2440
2441	2441	SB0121 - 65 - LRB104 07516 HLH 17560 b
2442	2442
2443	2443
2444	2444	SB0121- 66 -LRB104 07516 HLH 17560 b SB0121 - 66 - LRB104 07516 HLH 17560 b
2445	2445	SB0121 - 66 - LRB104 07516 HLH 17560 b
2446	2446	1 by the Illinois Environmental Protection Agency, but the total
2447	2447	2 payment into the Underground Storage Tank Fund under this Act,
2448	2448	3 the Use Tax Act, the Service Occupation Tax Act, and the
2449	2449	4 Retailers' Occupation Tax Act shall not exceed $18,000,000 in
2450	2450	5 any State fiscal year. As used in this paragraph, the "average
2451	2451	6 monthly deficit" shall be equal to the difference between the
2452	2452	7 average monthly claims for payment by the fund and the average
2453	2453	8 monthly revenues deposited into the fund, excluding payments
2454	2454	9 made pursuant to this paragraph.
2455	2455	10 Beginning July 1, 2015, of the remainder of the moneys
2456	2456	11 received by the Department under the Use Tax Act, this Act, the
2457	2457	12 Service Occupation Tax Act, and the Retailers' Occupation Tax
2458	2458	13 Act, each month the Department shall deposit $500,000 into the
2459	2459	14 State Crime Laboratory Fund.
2460	2460	15 Of the remainder of the moneys received by the Department
2461	2461	16 pursuant to this Act, (a) 1.75% thereof shall be paid into the
2462	2462	17 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
2463	2463	18 and after July 1, 1989, 3.8% thereof shall be paid into the
2464	2464	19 Build Illinois Fund; provided, however, that if in any fiscal
2465	2465	20 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
2466	2466	21 may be, of the moneys received by the Department and required
2467	2467	22 to be paid into the Build Illinois Fund pursuant to Section 3
2468	2468	23 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
2469	2469	24 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
2470	2470	25 Service Occupation Tax Act, such Acts being hereinafter called
2471	2471	26 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
2472	2472
2473	2473
2474	2474
2475	2475
2476	2476
2477	2477	SB0121 - 66 - LRB104 07516 HLH 17560 b
2478	2478
2479	2479
2480	2480	SB0121- 67 -LRB104 07516 HLH 17560 b SB0121 - 67 - LRB104 07516 HLH 17560 b
2481	2481	SB0121 - 67 - LRB104 07516 HLH 17560 b
2482	2482	1 may be, of moneys being hereinafter called the "Tax Act
2483	2483	2 Amount", and (2) the amount transferred to the Build Illinois
2484	2484	3 Fund from the State and Local Sales Tax Reform Fund shall be
2485	2485	4 less than the Annual Specified Amount (as defined in Section 3
2486	2486	5 of the Retailers' Occupation Tax Act), an amount equal to the
2487	2487	6 difference shall be immediately paid into the Build Illinois
2488	2488	7 Fund from other moneys received by the Department pursuant to
2489	2489	8 the Tax Acts; and further provided, that if on the last
2490	2490	9 business day of any month the sum of (1) the Tax Act Amount
2491	2491	10 required to be deposited into the Build Illinois Bond Account
2492	2492	11 in the Build Illinois Fund during such month and (2) the amount
2493	2493	12 transferred during such month to the Build Illinois Fund from
2494	2494	13 the State and Local Sales Tax Reform Fund shall have been less
2495	2495	14 than 1/12 of the Annual Specified Amount, an amount equal to
2496	2496	15 the difference shall be immediately paid into the Build
2497	2497	16 Illinois Fund from other moneys received by the Department
2498	2498	17 pursuant to the Tax Acts; and, further provided, that in no
2499	2499	18 event shall the payments required under the preceding proviso
2500	2500	19 result in aggregate payments into the Build Illinois Fund
2501	2501	20 pursuant to this clause (b) for any fiscal year in excess of
2502	2502	21 the greater of (i) the Tax Act Amount or (ii) the Annual
2503	2503	22 Specified Amount for such fiscal year; and, further provided,
2504	2504	23 that the amounts payable into the Build Illinois Fund under
2505	2505	24 this clause (b) shall be payable only until such time as the
2506	2506	25 aggregate amount on deposit under each trust indenture
2507	2507	26 securing Bonds issued and outstanding pursuant to the Build
2508	2508
2509	2509
2510	2510
2511	2511
2512	2512
2513	2513	SB0121 - 67 - LRB104 07516 HLH 17560 b
2514	2514
2515	2515
2516	2516	SB0121- 68 -LRB104 07516 HLH 17560 b SB0121 - 68 - LRB104 07516 HLH 17560 b
2517	2517	SB0121 - 68 - LRB104 07516 HLH 17560 b
2518	2518	1 Illinois Bond Act is sufficient, taking into account any
2519	2519	2 future investment income, to fully provide, in accordance with
2520	2520	3 such indenture, for the defeasance of or the payment of the
2521	2521	4 principal of, premium, if any, and interest on the Bonds
2522	2522	5 secured by such indenture and on any Bonds expected to be
2523	2523	6 issued thereafter and all fees and costs payable with respect
2524	2524	7 thereto, all as certified by the Director of the Bureau of the
2525	2525	8 Budget (now Governor's Office of Management and Budget). If on
2526	2526	9 the last business day of any month in which Bonds are
2527	2527	10 outstanding pursuant to the Build Illinois Bond Act, the
2528	2528	11 aggregate of the moneys deposited in the Build Illinois Bond
2529	2529	12 Account in the Build Illinois Fund in such month shall be less
2530	2530	13 than the amount required to be transferred in such month from
2531	2531	14 the Build Illinois Bond Account to the Build Illinois Bond
2532	2532	15 Retirement and Interest Fund pursuant to Section 13 of the
2533	2533	16 Build Illinois Bond Act, an amount equal to such deficiency
2534	2534	17 shall be immediately paid from other moneys received by the
2535	2535	18 Department pursuant to the Tax Acts to the Build Illinois
2536	2536	19 Fund; provided, however, that any amounts paid to the Build
2537	2537	20 Illinois Fund in any fiscal year pursuant to this sentence
2538	2538	21 shall be deemed to constitute payments pursuant to clause (b)
2539	2539	22 of the preceding sentence and shall reduce the amount
2540	2540	23 otherwise payable for such fiscal year pursuant to clause (b)
2541	2541	24 of the preceding sentence. The moneys received by the
2542	2542	25 Department pursuant to this Act and required to be deposited
2543	2543	26 into the Build Illinois Fund are subject to the pledge, claim
2544	2544
2545	2545
2546	2546
2547	2547
2548	2548
2549	2549	SB0121 - 68 - LRB104 07516 HLH 17560 b
2550	2550
2551	2551
2552	2552	SB0121- 69 -LRB104 07516 HLH 17560 b SB0121 - 69 - LRB104 07516 HLH 17560 b
2553	2553	SB0121 - 69 - LRB104 07516 HLH 17560 b
2554	2554	1 and charge set forth in Section 12 of the Build Illinois Bond
2555	2555	2 Act.
2556	2556	3 Subject to payment of amounts into the Build Illinois Fund
2557	2557	4 as provided in the preceding paragraph or in any amendment
2558	2558	5 thereto hereafter enacted, the following specified monthly
2559	2559	6 installment of the amount requested in the certificate of the
2560	2560	7 Chairman of the Metropolitan Pier and Exposition Authority
2561	2561	8 provided under Section 8.25f of the State Finance Act, but not
2562	2562	9 in excess of the sums designated as "Total Deposit", shall be
2563	2563	10 deposited in the aggregate from collections under Section 9 of
2564	2564	11 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
2565	2565	12 9 of the Service Occupation Tax Act, and Section 3 of the
2566	2566	13 Retailers' Occupation Tax Act into the McCormick Place
2567	2567	14 Expansion Project Fund in the specified fiscal years.
2568	2568	15Fiscal YearTotal Deposit161993 $0171994 53,000,000181995 58,000,000191996 61,000,000201997 64,000,000211998 68,000,000221999 71,000,000232000 75,000,000242001 80,000,000252002 93,000,000 15 Fiscal Year Total Deposit 16 1993 $0 17 1994 53,000,000 18 1995 58,000,000 19 1996 61,000,000 20 1997 64,000,000 21 1998 68,000,000 22 1999 71,000,000 23 2000 75,000,000 24 2001 80,000,000 25 2002 93,000,000
2569	2569	15 Fiscal Year Total Deposit
2570	2570	16 1993 $0
2571	2571	17 1994 53,000,000
2572	2572	18 1995 58,000,000
2573	2573	19 1996 61,000,000
2574	2574	20 1997 64,000,000
2575	2575	21 1998 68,000,000
2576	2576	22 1999 71,000,000
2577	2577	23 2000 75,000,000
2578	2578	24 2001 80,000,000
2579	2579	25 2002 93,000,000
2580	2580
2581	2581
2582	2582
2583	2583
2584	2584
2585	2585	SB0121 - 69 - LRB104 07516 HLH 17560 b
2586	2586
2587	2587
2588	2588	15 Fiscal Year Total Deposit
2589	2589	16 1993 $0
2590	2590	17 1994 53,000,000
2591	2591	18 1995 58,000,000
2592	2592	19 1996 61,000,000
2593	2593	20 1997 64,000,000
2594	2594	21 1998 68,000,000
2595	2595	22 1999 71,000,000
2596	2596	23 2000 75,000,000
2597	2597	24 2001 80,000,000
2598	2598	25 2002 93,000,000
2599	2599
2600	2600
2601	2601	SB0121- 70 -LRB104 07516 HLH 17560 b SB0121 - 70 - LRB104 07516 HLH 17560 b
2602	2602	SB0121 - 70 - LRB104 07516 HLH 17560 b
2603	2603	12003 99,000,00022004103,000,00032005108,000,00042006113,000,00052007119,000,00062008126,000,00072009132,000,00082010139,000,00092011146,000,000102012153,000,000112013161,000,000122014170,000,000132015179,000,000142016189,000,000152017199,000,000162018210,000,000172019221,000,000182020233,000,000192021300,000,000 202022300,000,000212023300,000,000222024 300,000,000232025 300,000,000242026 300,000,000252027 375,000,000262028 375,000,000 1 2003 99,000,000 2 2004 103,000,000 3 2005 108,000,000 4 2006 113,000,000 5 2007 119,000,000 6 2008 126,000,000 7 2009 132,000,000 8 2010 139,000,000 9 2011 146,000,000 10 2012 153,000,000 11 2013 161,000,000 12 2014 170,000,000 13 2015 179,000,000 14 2016 189,000,000 15 2017 199,000,000 16 2018 210,000,000 17 2019 221,000,000 18 2020 233,000,000 19 2021 300,000,000 20 2022 300,000,000 21 2023 300,000,000 22 2024 300,000,000 23 2025 300,000,000 24 2026 300,000,000 25 2027 375,000,000 26 2028 375,000,000
2604	2604	1 2003 99,000,000
2605	2605	2 2004 103,000,000
2606	2606	3 2005 108,000,000
2607	2607	4 2006 113,000,000
2608	2608	5 2007 119,000,000
2609	2609	6 2008 126,000,000
2610	2610	7 2009 132,000,000
2611	2611	8 2010 139,000,000
2612	2612	9 2011 146,000,000
2613	2613	10 2012 153,000,000
2614	2614	11 2013 161,000,000
2615	2615	12 2014 170,000,000
2616	2616	13 2015 179,000,000
2617	2617	14 2016 189,000,000
2618	2618	15 2017 199,000,000
2619	2619	16 2018 210,000,000
2620	2620	17 2019 221,000,000
2621	2621	18 2020 233,000,000
2622	2622	19 2021 300,000,000
2623	2623	20 2022 300,000,000
2624	2624	21 2023 300,000,000
2625	2625	22 2024 300,000,000
2626	2626	23 2025 300,000,000
2627	2627	24 2026 300,000,000
2628	2628	25 2027 375,000,000
2629	2629	26 2028 375,000,000
2630	2630
2631	2631
2632	2632
2633	2633
2634	2634
2635	2635	SB0121 - 70 - LRB104 07516 HLH 17560 b
2636	2636
2637	2637	1 2003 99,000,000
2638	2638	2 2004 103,000,000
2639	2639	3 2005 108,000,000
2640	2640	4 2006 113,000,000
2641	2641	5 2007 119,000,000
2642	2642	6 2008 126,000,000
2643	2643	7 2009 132,000,000
2644	2644	8 2010 139,000,000
2645	2645	9 2011 146,000,000
2646	2646	10 2012 153,000,000
2647	2647	11 2013 161,000,000
2648	2648	12 2014 170,000,000
2649	2649	13 2015 179,000,000
2650	2650	14 2016 189,000,000
2651	2651	15 2017 199,000,000
2652	2652	16 2018 210,000,000
2653	2653	17 2019 221,000,000
2654	2654	18 2020 233,000,000
2655	2655	19 2021 300,000,000
2656	2656	20 2022 300,000,000
2657	2657	21 2023 300,000,000
2658	2658	22 2024 300,000,000
2659	2659	23 2025 300,000,000
2660	2660	24 2026 300,000,000
2661	2661	25 2027 375,000,000
2662	2662	26 2028 375,000,000
2663	2663
2664	2664
2665	2665	SB0121- 71 -LRB104 07516 HLH 17560 b SB0121 - 71 - LRB104 07516 HLH 17560 b
2666	2666	SB0121 - 71 - LRB104 07516 HLH 17560 b
2667	2667	12029 375,000,00022030 375,000,00032031 375,000,00042032 375,000,00052033 375,000,00062034375,000,00072035375,000,00082036450,000,0009and 10each fiscal year 11thereafter that bonds 12are outstanding under 13Section 13.2 of the 14Metropolitan Pier and 15Exposition Authority Act, 16but not after fiscal year 2060. 1 2029 375,000,000 2 2030 375,000,000 3 2031 375,000,000 4 2032 375,000,000 5 2033 375,000,000 6 2034 375,000,000 7 2035 375,000,000 8 2036 450,000,000 9 and 10 each fiscal year 11 thereafter that bonds 12 are outstanding under 13 Section 13.2 of the 14 Metropolitan Pier and 15 Exposition Authority Act, 16 but not after fiscal year 2060.
2668	2668	1 2029 375,000,000
2669	2669	2 2030 375,000,000
2670	2670	3 2031 375,000,000
2671	2671	4 2032 375,000,000
2672	2672	5 2033 375,000,000
2673	2673	6 2034 375,000,000
2674	2674	7 2035 375,000,000
2675	2675	8 2036 450,000,000
2676	2676	9 and
2677	2677	10 each fiscal year
2678	2678	11 thereafter that bonds
2679	2679	12 are outstanding under
2680	2680	13 Section 13.2 of the
2681	2681	14 Metropolitan Pier and
2682	2682	15 Exposition Authority Act,
2683	2683	16 but not after fiscal year 2060.
2684	2684	17 Beginning July 20, 1993 and in each month of each fiscal
2685	2685	18 year thereafter, one-eighth of the amount requested in the
2686	2686	19 certificate of the Chairman of the Metropolitan Pier and
2687	2687	20 Exposition Authority for that fiscal year, less the amount
2688	2688	21 deposited into the McCormick Place Expansion Project Fund by
2689	2689	22 the State Treasurer in the respective month under subsection
2690	2690	23 (g) of Section 13 of the Metropolitan Pier and Exposition
2691	2691	24 Authority Act, plus cumulative deficiencies in the deposits
2692	2692	25 required under this Section for previous months and years,
2693	2693	26 shall be deposited into the McCormick Place Expansion Project
2694	2694
2695	2695
2696	2696
2697	2697
2698	2698
2699	2699	SB0121 - 71 - LRB104 07516 HLH 17560 b
2700	2700
2701	2701	1 2029 375,000,000
2702	2702	2 2030 375,000,000
2703	2703	3 2031 375,000,000
2704	2704	4 2032 375,000,000
2705	2705	5 2033 375,000,000
2706	2706	6 2034 375,000,000
2707	2707	7 2035 375,000,000
2708	2708	8 2036 450,000,000
2709	2709	9 and
2710	2710	10 each fiscal year
2711	2711	11 thereafter that bonds
2712	2712	12 are outstanding under
2713	2713	13 Section 13.2 of the
2714	2714	14 Metropolitan Pier and
2715	2715	15 Exposition Authority Act,
2716	2716	16 but not after fiscal year 2060.
2717	2717
2718	2718
2719	2719	SB0121- 72 -LRB104 07516 HLH 17560 b SB0121 - 72 - LRB104 07516 HLH 17560 b
2720	2720	SB0121 - 72 - LRB104 07516 HLH 17560 b
2721	2721	1 Fund, until the full amount requested for the fiscal year, but
2722	2722	2 not in excess of the amount specified above as "Total
2723	2723	3 Deposit", has been deposited.
2724	2724	4 Subject to payment of amounts into the Capital Projects
2725	2725	5 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
2726	2726	6 and the McCormick Place Expansion Project Fund pursuant to the
2727	2727	7 preceding paragraphs or in any amendments thereto hereafter
2728	2728	8 enacted, for aviation fuel sold on or after December 1, 2019,
2729	2729	9 the Department shall each month deposit into the Aviation Fuel
2730	2730	10 Sales Tax Refund Fund an amount estimated by the Department to
2731	2731	11 be required for refunds of the 80% portion of the tax on
2732	2732	12 aviation fuel under this Act. The Department shall only
2733	2733	13 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
2734	2734	14 under this paragraph for so long as the revenue use
2735	2735	15 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
2736	2736	16 binding on the State.
2737	2737	17 Subject to payment of amounts into the Build Illinois Fund
2738	2738	18 and the McCormick Place Expansion Project Fund pursuant to the
2739	2739	19 preceding paragraphs or in any amendments thereto hereafter
2740	2740	20 enacted, beginning July 1, 1993 and ending on September 30,
2741	2741	21 2013, the Department shall each month pay into the Illinois
2742	2742	22 Tax Increment Fund 0.27% of 80% of the net revenue realized for
2743	2743	23 the preceding month from the 6.25% general rate on the selling
2744	2744	24 price of tangible personal property.
2745	2745	25 Subject to payment of amounts into the Build Illinois
2746	2746	26 Fund, the McCormick Place Expansion Project Fund, the Illinois
2747	2747
2748	2748
2749	2749
2750	2750
2751	2751
2752	2752	SB0121 - 72 - LRB104 07516 HLH 17560 b
2753	2753
2754	2754
2755	2755	SB0121- 73 -LRB104 07516 HLH 17560 b SB0121 - 73 - LRB104 07516 HLH 17560 b
2756	2756	SB0121 - 73 - LRB104 07516 HLH 17560 b
2757	2757	1 Tax Increment Fund, pursuant to the preceding paragraphs or in
2758	2758	2 any amendments to this Section hereafter enacted, beginning on
2759	2759	3 the first day of the first calendar month to occur on or after
2760	2760	4 August 26, 2014 (the effective date of Public Act 98-1098),
2761	2761	5 each month, from the collections made under Section 9 of the
2762	2762	6 Use Tax Act, Section 9 of the Service Use Tax Act, Section 9 of
2763	2763	7 the Service Occupation Tax Act, and Section 3 of the
2764	2764	8 Retailers' Occupation Tax Act, the Department shall pay into
2765	2765	9 the Tax Compliance and Administration Fund, to be used,
2766	2766	10 subject to appropriation, to fund additional auditors and
2767	2767	11 compliance personnel at the Department of Revenue, an amount
2768	2768	12 equal to 1/12 of 5% of 80% of the cash receipts collected
2769	2769	13 during the preceding fiscal year by the Audit Bureau of the
2770	2770	14 Department under the Use Tax Act, the Service Use Tax Act, the
2771	2771	15 Service Occupation Tax Act, the Retailers' Occupation Tax Act,
2772	2772	16 and associated local occupation and use taxes administered by
2773	2773	17 the Department.
2774	2774	18 Subject to payments of amounts into the Build Illinois
2775	2775	19 Fund, the McCormick Place Expansion Project Fund, the Illinois
2776	2776	20 Tax Increment Fund, and the Tax Compliance and Administration
2777	2777	21 Fund as provided in this Section, beginning on July 1, 2018 the
2778	2778	22 Department shall pay each month into the Downstate Public
2779	2779	23 Transportation Fund the moneys required to be so paid under
2780	2780	24 Section 2-3 of the Downstate Public Transportation Act.
2781	2781	25 Subject to successful execution and delivery of a
2782	2782	26 public-private agreement between the public agency and private
2783	2783
2784	2784
2785	2785
2786	2786
2787	2787
2788	2788	SB0121 - 73 - LRB104 07516 HLH 17560 b
2789	2789
2790	2790
2791	2791	SB0121- 74 -LRB104 07516 HLH 17560 b SB0121 - 74 - LRB104 07516 HLH 17560 b
2792	2792	SB0121 - 74 - LRB104 07516 HLH 17560 b
2793	2793	1 entity and completion of the civic build, beginning on July 1,
2794	2794	2 2023, of the remainder of the moneys received by the
2795	2795	3 Department under the Use Tax Act, the Service Use Tax Act, the
2796	2796	4 Service Occupation Tax Act, and this Act, the Department shall
2797	2797	5 deposit the following specified deposits in the aggregate from
2798	2798	6 collections under the Use Tax Act, the Service Use Tax Act, the
2799	2799	7 Service Occupation Tax Act, and the Retailers' Occupation Tax
2800	2800	8 Act, as required under Section 8.25g of the State Finance Act
2801	2801	9 for distribution consistent with the Public-Private
2802	2802	10 Partnership for Civic and Transit Infrastructure Project Act.
2803	2803	11 The moneys received by the Department pursuant to this Act and
2804	2804	12 required to be deposited into the Civic and Transit
2805	2805	13 Infrastructure Fund are subject to the pledge, claim, and
2806	2806	14 charge set forth in Section 25-55 of the Public-Private
2807	2807	15 Partnership for Civic and Transit Infrastructure Project Act.
2808	2808	16 As used in this paragraph, "civic build", "private entity",
2809	2809	17 "public-private agreement", and "public agency" have the
2810	2810	18 meanings provided in Section 25-10 of the Public-Private
2811	2811	19 Partnership for Civic and Transit Infrastructure Project Act.
2812	2812	20 Fiscal Year............................Total Deposit
2813	2813	21 2024....................................$200,000,000
2814	2814	22 2025....................................$206,000,000
2815	2815	23 2026....................................$212,200,000
2816	2816	24 2027....................................$218,500,000
2817	2817	25 2028....................................$225,100,000
2818	2818	26 2029....................................$288,700,000
2819	2819
2820	2820
2821	2821
2822	2822
2823	2823
2824	2824	SB0121 - 74 - LRB104 07516 HLH 17560 b
2825	2825
2826	2826
2827	2827	SB0121- 75 -LRB104 07516 HLH 17560 b SB0121 - 75 - LRB104 07516 HLH 17560 b
2828	2828	SB0121 - 75 - LRB104 07516 HLH 17560 b
2829	2829	1 2030....................................$298,900,000
2830	2830	2 2031....................................$309,300,000
2831	2831	3 2032....................................$320,100,000
2832	2832	4 2033....................................$331,200,000
2833	2833	5 2034....................................$341,200,000
2834	2834	6 2035....................................$351,400,000
2835	2835	7 2036....................................$361,900,000
2836	2836	8 2037....................................$372,800,000
2837	2837	9 2038....................................$384,000,000
2838	2838	10 2039....................................$395,500,000
2839	2839	11 2040....................................$407,400,000
2840	2840	12 2041....................................$419,600,000
2841	2841	13 2042....................................$432,200,000
2842	2842	14 2043....................................$445,100,000
2843	2843	15 Beginning July 1, 2021 and until July 1, 2022, subject to
2844	2844	16 the payment of amounts into the State and Local Sales Tax
2845	2845	17 Reform Fund, the Build Illinois Fund, the McCormick Place
2846	2846	18 Expansion Project Fund, the Energy Infrastructure Fund, and
2847	2847	19 the Tax Compliance and Administration Fund as provided in this
2848	2848	20 Section, the Department shall pay each month into the Road
2849	2849	21 Fund the amount estimated to represent 16% of the net revenue
2850	2850	22 realized from the taxes imposed on motor fuel and gasohol.
2851	2851	23 Beginning July 1, 2022 and until July 1, 2023, subject to the
2852	2852	24 payment of amounts into the State and Local Sales Tax Reform
2853	2853	25 Fund, the Build Illinois Fund, the McCormick Place Expansion
2854	2854	26 Project Fund, the Illinois Tax Increment Fund, and the Tax
2855	2855
2856	2856
2857	2857
2858	2858
2859	2859
2860	2860	SB0121 - 75 - LRB104 07516 HLH 17560 b
2861	2861
2862	2862
2863	2863	SB0121- 76 -LRB104 07516 HLH 17560 b SB0121 - 76 - LRB104 07516 HLH 17560 b
2864	2864	SB0121 - 76 - LRB104 07516 HLH 17560 b
2865	2865	1 Compliance and Administration Fund as provided in this
2866	2866	2 Section, the Department shall pay each month into the Road
2867	2867	3 Fund the amount estimated to represent 32% of the net revenue
2868	2868	4 realized from the taxes imposed on motor fuel and gasohol.
2869	2869	5 Beginning July 1, 2023 and until July 1, 2024, subject to the
2870	2870	6 payment of amounts into the State and Local Sales Tax Reform
2871	2871	7 Fund, the Build Illinois Fund, the McCormick Place Expansion
2872	2872	8 Project Fund, the Illinois Tax Increment Fund, and the Tax
2873	2873	9 Compliance and Administration Fund as provided in this
2874	2874	10 Section, the Department shall pay each month into the Road
2875	2875	11 Fund the amount estimated to represent 48% of the net revenue
2876	2876	12 realized from the taxes imposed on motor fuel and gasohol.
2877	2877	13 Beginning July 1, 2024 and until July 1, 2025, subject to the
2878	2878	14 payment of amounts into the State and Local Sales Tax Reform
2879	2879	15 Fund, the Build Illinois Fund, the McCormick Place Expansion
2880	2880	16 Project Fund, the Illinois Tax Increment Fund, and the Tax
2881	2881	17 Compliance and Administration Fund as provided in this
2882	2882	18 Section, the Department shall pay each month into the Road
2883	2883	19 Fund the amount estimated to represent 64% of the net revenue
2884	2884	20 realized from the taxes imposed on motor fuel and gasohol.
2885	2885	21 Beginning on July 1, 2025, subject to the payment of amounts
2886	2886	22 into the State and Local Sales Tax Reform Fund, the Build
2887	2887	23 Illinois Fund, the McCormick Place Expansion Project Fund, the
2888	2888	24 Illinois Tax Increment Fund, and the Tax Compliance and
2889	2889	25 Administration Fund as provided in this Section, the
2890	2890	26 Department shall pay each month into the Road Fund the amount
2891	2891
2892	2892
2893	2893
2894	2894
2895	2895
2896	2896	SB0121 - 76 - LRB104 07516 HLH 17560 b
2897	2897
2898	2898
2899	2899	SB0121- 77 -LRB104 07516 HLH 17560 b SB0121 - 77 - LRB104 07516 HLH 17560 b
2900	2900	SB0121 - 77 - LRB104 07516 HLH 17560 b
2901	2901	1 estimated to represent 80% of the net revenue realized from
2902	2902	2 the taxes imposed on motor fuel and gasohol. As used in this
2903	2903	3 paragraph "motor fuel" has the meaning given to that term in
2904	2904	4 Section 1.1 of the Motor Fuel Tax Law, and "gasohol" has the
2905	2905	5 meaning given to that term in Section 3-40 of the Use Tax Act.
2906	2906	6 Of the remainder of the moneys received by the Department
2907	2907	7 pursuant to this Act, 75% thereof shall be paid into the
2908	2908	8 General Revenue Fund of the State treasury Treasury and 25%
2909	2909	9 shall be reserved in a special account and used only for the
2910	2910	10 transfer to the Common School Fund as part of the monthly
2911	2911	11 transfer from the General Revenue Fund in accordance with
2912	2912	12 Section 8a of the State Finance Act.
2913	2913	13 As soon as possible after the first day of each month, upon
2914	2914	14 certification of the Department of Revenue, the Comptroller
2915	2915	15 shall order transferred and the Treasurer shall transfer from
2916	2916	16 the General Revenue Fund to the Motor Fuel Tax Fund an amount
2917	2917	17 equal to 1.7% of 80% of the net revenue realized under this Act
2918	2918	18 for the second preceding month. Beginning April 1, 2000, this
2919	2919	19 transfer is no longer required and shall not be made.
2920	2920	20 Net revenue realized for a month shall be the revenue
2921	2921	21 collected by the State pursuant to this Act, less the amount
2922	2922	22 paid out during that month as refunds to taxpayers for
2923	2923	23 overpayment of liability.
2924	2924	24 (Source: P.A. 102-700, eff. 4-19-22; 103-363, eff. 7-28-23;
2925	2925	25 103-592, Article 75, Section 75-10, eff. 1-1-25; 103-592,
2926	2926	26 Article 110, Section 110-10, eff. 6-7-24; revised 11-26-24.)
2927	2927
2928	2928
2929	2929
2930	2930
2931	2931
2932	2932	SB0121 - 77 - LRB104 07516 HLH 17560 b
2933	2933
2934	2934
2935	2935	SB0121- 78 -LRB104 07516 HLH 17560 b SB0121 - 78 - LRB104 07516 HLH 17560 b
2936	2936	SB0121 - 78 - LRB104 07516 HLH 17560 b
2937	2937	1 Section 910. The Service Occupation Tax Act is amended by
2938	2938	2 changing Sections 3-10 and 9 as follows:
2939	2939	3 (35 ILCS 115/3-10)
2940	2940	4 Sec. 3-10. Rate of tax. Unless otherwise provided in this
2941	2941	5 Section, the tax imposed by this Act is at the rate of 6.25% of
2942	2942	6 the "selling price", as defined in Section 2 of the Service Use
2943	2943	7 Tax Act, of the tangible personal property, including, on and
2944	2944	8 after January 1, 2025, tangible personal property transferred
2945	2945	9 by lease. For the purpose of computing this tax, in no event
2946	2946	10 shall the "selling price" be less than the cost price to the
2947	2947	11 serviceman of the tangible personal property transferred. The
2948	2948	12 selling price of each item of tangible personal property
2949	2949	13 transferred as an incident of a sale of service may be shown as
2950	2950	14 a distinct and separate item on the serviceman's billing to
2951	2951	15 the service customer. If the selling price is not so shown, the
2952	2952	16 selling price of the tangible personal property is deemed to
2953	2953	17 be 50% of the serviceman's entire billing to the service
2954	2954	18 customer. When, however, a serviceman contracts to design,
2955	2955	19 develop, and produce special order machinery or equipment, the
2956	2956	20 tax imposed by this Act shall be based on the serviceman's cost
2957	2957	21 price of the tangible personal property transferred incident
2958	2958	22 to the completion of the contract.
2959	2959	23 Beginning on January 1, 2025, with respect to tangible
2960	2960	24 personal property that is purchased from a retailer located in
2961	2961
2962	2962
2963	2963
2964	2964
2965	2965
2966	2966	SB0121 - 78 - LRB104 07516 HLH 17560 b
2967	2967
2968	2968
2969	2969	SB0121- 79 -LRB104 07516 HLH 17560 b SB0121 - 79 - LRB104 07516 HLH 17560 b
2970	2970	SB0121 - 79 - LRB104 07516 HLH 17560 b
2971	2971	1 a Community Revitalization Zone created under the Community
2972	2972	2 Revitalization Zone Act (other than tangible personal property
2973	2973	3 that is otherwise subject to a 1% rate of tax or a 1.25% rate
2974	2974	4 of tax under this Act), the tax is imposed at the rate of
2975	2975	5 3.25%.
2976	2976	6 Beginning on July 1, 2000 and through December 31, 2000,
2977	2977	7 with respect to motor fuel, as defined in Section 1.1 of the
2978	2978	8 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
2979	2979	9 the Use Tax Act, the tax is imposed at the rate of 1.25%.
2980	2980	10 With respect to gasohol, as defined in the Use Tax Act, the
2981	2981	11 tax imposed by this Act shall apply to (i) 70% of the cost
2982	2982	12 price of property transferred as an incident to the sale of
2983	2983	13 service on or after January 1, 1990, and before July 1, 2003,
2984	2984	14 (ii) 80% of the selling price of property transferred as an
2985	2985	15 incident to the sale of service on or after July 1, 2003 and on
2986	2986	16 or before July 1, 2017, (iii) 100% of the selling price of
2987	2987	17 property transferred as an incident to the sale of service
2988	2988	18 after July 1, 2017 and prior to January 1, 2024, (iv) 90% of
2989	2989	19 the selling price of property transferred as an incident to
2990	2990	20 the sale of service on or after January 1, 2024 and on or
2991	2991	21 before December 31, 2028, and (v) 100% of the selling price of
2992	2992	22 property transferred as an incident to the sale of service
2993	2993	23 after December 31, 2028. If, at any time, however, the tax
2994	2994	24 under this Act on sales of gasohol, as defined in the Use Tax
2995	2995	25 Act, is imposed at the rate of 1.25%, then the tax imposed by
2996	2996	26 this Act applies to 100% of the proceeds of sales of gasohol
2997	2997
2998	2998
2999	2999
3000	3000
3001	3001
3002	3002	SB0121 - 79 - LRB104 07516 HLH 17560 b
3003	3003
3004	3004
3005	3005	SB0121- 80 -LRB104 07516 HLH 17560 b SB0121 - 80 - LRB104 07516 HLH 17560 b
3006	3006	SB0121 - 80 - LRB104 07516 HLH 17560 b
3007	3007	1 made during that time.
3008	3008	2 With respect to mid-range ethanol blends, as defined in
3009	3009	3 Section 3-44.3 of the Use Tax Act, the tax imposed by this Act
3010	3010	4 applies to (i) 80% of the selling price of property
3011	3011	5 transferred as an incident to the sale of service on or after
3012	3012	6 January 1, 2024 and on or before December 31, 2028 and (ii)
3013	3013	7 100% of the selling price of property transferred as an
3014	3014	8 incident to the sale of service after December 31, 2028. If, at
3015	3015	9 any time, however, the tax under this Act on sales of mid-range
3016	3016	10 ethanol blends is imposed at the rate of 1.25%, then the tax
3017	3017	11 imposed by this Act applies to 100% of the selling price of
3018	3018	12 mid-range ethanol blends transferred as an incident to the
3019	3019	13 sale of service during that time.
3020	3020	14 With respect to majority blended ethanol fuel, as defined
3021	3021	15 in the Use Tax Act, the tax imposed by this Act does not apply
3022	3022	16 to the selling price of property transferred as an incident to
3023	3023	17 the sale of service on or after July 1, 2003 and on or before
3024	3024	18 December 31, 2028 but applies to 100% of the selling price
3025	3025	19 thereafter.
3026	3026	20 With respect to biodiesel blends, as defined in the Use
3027	3027	21 Tax Act, with no less than 1% and no more than 10% biodiesel,
3028	3028	22 the tax imposed by this Act applies to (i) 80% of the selling
3029	3029	23 price of property transferred as an incident to the sale of
3030	3030	24 service on or after July 1, 2003 and on or before December 31,
3031	3031	25 2018 and (ii) 100% of the proceeds of the selling price after
3032	3032	26 December 31, 2018 and before January 1, 2024. On and after
3033	3033
3034	3034
3035	3035
3036	3036
3037	3037
3038	3038	SB0121 - 80 - LRB104 07516 HLH 17560 b
3039	3039
3040	3040
3041	3041	SB0121- 81 -LRB104 07516 HLH 17560 b SB0121 - 81 - LRB104 07516 HLH 17560 b
3042	3042	SB0121 - 81 - LRB104 07516 HLH 17560 b
3043	3043	1 January 1, 2024 and on or before December 31, 2030, the
3044	3044	2 taxation of biodiesel, renewable diesel, and biodiesel blends
3045	3045	3 shall be as provided in Section 3-5.1 of the Use Tax Act. If,
3046	3046	4 at any time, however, the tax under this Act on sales of
3047	3047	5 biodiesel blends, as defined in the Use Tax Act, with no less
3048	3048	6 than 1% and no more than 10% biodiesel is imposed at the rate
3049	3049	7 of 1.25%, then the tax imposed by this Act applies to 100% of
3050	3050	8 the proceeds of sales of biodiesel blends with no less than 1%
3051	3051	9 and no more than 10% biodiesel made during that time.
3052	3052	10 With respect to biodiesel, as defined in the Use Tax Act,
3053	3053	11 and biodiesel blends, as defined in the Use Tax Act, with more
3054	3054	12 than 10% but no more than 99% biodiesel material, the tax
3055	3055	13 imposed by this Act does not apply to the proceeds of the
3056	3056	14 selling price of property transferred as an incident to the
3057	3057	15 sale of service on or after July 1, 2003 and on or before
3058	3058	16 December 31, 2023. On and after January 1, 2024 and on or
3059	3059	17 before December 31, 2030, the taxation of biodiesel, renewable
3060	3060	18 diesel, and biodiesel blends shall be as provided in Section
3061	3061	19 3-5.1 of the Use Tax Act.
3062	3062	20 At the election of any registered serviceman made for each
3063	3063	21 fiscal year, sales of service in which the aggregate annual
3064	3064	22 cost price of tangible personal property transferred as an
3065	3065	23 incident to the sales of service is less than 35%, or 75% in
3066	3066	24 the case of servicemen transferring prescription drugs or
3067	3067	25 servicemen engaged in graphic arts production, of the
3068	3068	26 aggregate annual total gross receipts from all sales of
3069	3069
3070	3070
3071	3071
3072	3072
3073	3073
3074	3074	SB0121 - 81 - LRB104 07516 HLH 17560 b
3075	3075
3076	3076
3077	3077	SB0121- 82 -LRB104 07516 HLH 17560 b SB0121 - 82 - LRB104 07516 HLH 17560 b
3078	3078	SB0121 - 82 - LRB104 07516 HLH 17560 b
3079	3079	1 service, the tax imposed by this Act shall be based on the
3080	3080	2 serviceman's cost price of the tangible personal property
3081	3081	3 transferred incident to the sale of those services.
3082	3082	4 Until July 1, 2022 and from July 1, 2023 through December
3083	3083	5 31, 2025, the tax shall be imposed at the rate of 1% on food
3084	3084	6 prepared for immediate consumption and transferred incident to
3085	3085	7 a sale of service subject to this Act or the Service Use Tax
3086	3086	8 Act by an entity licensed under the Hospital Licensing Act,
3087	3087	9 the Nursing Home Care Act, the Assisted Living and Shared
3088	3088	10 Housing Act, the ID/DD Community Care Act, the MC/DD Act, the
3089	3089	11 Specialized Mental Health Rehabilitation Act of 2013, or the
3090	3090	12 Child Care Act of 1969, or an entity that holds a permit issued
3091	3091	13 pursuant to the Life Care Facilities Act. Until July 1, 2022
3092	3092	14 and from July 1, 2023 through December 31, 2025, the tax shall
3093	3093	15 also be imposed at the rate of 1% on food for human consumption
3094	3094	16 that is to be consumed off the premises where it is sold (other
3095	3095	17 than alcoholic beverages, food consisting of or infused with
3096	3096	18 adult use cannabis, soft drinks, and food that has been
3097	3097	19 prepared for immediate consumption and is not otherwise
3098	3098	20 included in this paragraph).
3099	3099	21 Beginning on July 1, 2022 and until July 1, 2023, the tax
3100	3100	22 shall be imposed at the rate of 0% on food prepared for
3101	3101	23 immediate consumption and transferred incident to a sale of
3102	3102	24 service subject to this Act or the Service Use Tax Act by an
3103	3103	25 entity licensed under the Hospital Licensing Act, the Nursing
3104	3104	26 Home Care Act, the Assisted Living and Shared Housing Act, the
3105	3105
3106	3106
3107	3107
3108	3108
3109	3109
3110	3110	SB0121 - 82 - LRB104 07516 HLH 17560 b
3111	3111
3112	3112
3113	3113	SB0121- 83 -LRB104 07516 HLH 17560 b SB0121 - 83 - LRB104 07516 HLH 17560 b
3114	3114	SB0121 - 83 - LRB104 07516 HLH 17560 b
3115	3115	1 ID/DD Community Care Act, the MC/DD Act, the Specialized
3116	3116	2 Mental Health Rehabilitation Act of 2013, or the Child Care
3117	3117	3 Act of 1969, or an entity that holds a permit issued pursuant
3118	3118	4 to the Life Care Facilities Act. Beginning July 1, 2022 and
3119	3119	5 until July 1, 2023, the tax shall also be imposed at the rate
3120	3120	6 of 0% on food for human consumption that is to be consumed off
3121	3121	7 the premises where it is sold (other than alcoholic beverages,
3122	3122	8 food consisting of or infused with adult use cannabis, soft
3123	3123	9 drinks, and food that has been prepared for immediate
3124	3124	10 consumption and is not otherwise included in this paragraph).
3125	3125	11 On and after January 1, 2026, food prepared for immediate
3126	3126	12 consumption and transferred incident to a sale of service
3127	3127	13 subject to this Act or the Service Use Tax Act by an entity
3128	3128	14 licensed under the Hospital Licensing Act, the Nursing Home
3129	3129	15 Care Act, the Assisted Living and Shared Housing Act, the
3130	3130	16 ID/DD Community Care Act, the MC/DD Act, the Specialized
3131	3131	17 Mental Health Rehabilitation Act of 2013, or the Child Care
3132	3132	18 Act of 1969, or an entity that holds a permit issued pursuant
3133	3133	19 to the Life Care Facilities Act is exempt from the tax imposed
3134	3134	20 by this Act. On and after January 1, 2026, food for human
3135	3135	21 consumption that is to be consumed off the premises where it is
3136	3136	22 sold (other than alcoholic beverages, food consisting of or
3137	3137	23 infused with adult use cannabis, soft drinks, candy, and food
3138	3138	24 that has been prepared for immediate consumption and is not
3139	3139	25 otherwise included in this paragraph) is exempt from the tax
3140	3140	26 imposed by this Act.
3141	3141
3142	3142
3143	3143
3144	3144
3145	3145
3146	3146	SB0121 - 83 - LRB104 07516 HLH 17560 b
3147	3147
3148	3148
3149	3149	SB0121- 84 -LRB104 07516 HLH 17560 b SB0121 - 84 - LRB104 07516 HLH 17560 b
3150	3150	SB0121 - 84 - LRB104 07516 HLH 17560 b
3151	3151	1 The tax shall be imposed at the rate of 1% on prescription
3152	3152	2 and nonprescription medicines, drugs, medical appliances,
3153	3153	3 products classified as Class III medical devices by the United
3154	3154	4 States Food and Drug Administration that are used for cancer
3155	3155	5 treatment pursuant to a prescription, as well as any
3156	3156	6 accessories and components related to those devices,
3157	3157	7 modifications to a motor vehicle for the purpose of rendering
3158	3158	8 it usable by a person with a disability, and insulin, blood
3159	3159	9 sugar testing materials, syringes, and needles used by human
3160	3160	10 diabetics. For the purposes of this Section, until September
3161	3161	11 1, 2009: the term "soft drinks" means any complete, finished,
3162	3162	12 ready-to-use, non-alcoholic drink, whether carbonated or not,
3163	3163	13 including, but not limited to, soda water, cola, fruit juice,
3164	3164	14 vegetable juice, carbonated water, and all other preparations
3165	3165	15 commonly known as soft drinks of whatever kind or description
3166	3166	16 that are contained in any closed or sealed can, carton, or
3167	3167	17 container, regardless of size; but "soft drinks" does not
3168	3168	18 include coffee, tea, non-carbonated water, infant formula,
3169	3169	19 milk or milk products as defined in the Grade A Pasteurized
3170	3170	20 Milk and Milk Products Act, or drinks containing 50% or more
3171	3171	21 natural fruit or vegetable juice.
3172	3172	22 Notwithstanding any other provisions of this Act,
3173	3173	23 beginning September 1, 2009, "soft drinks" means non-alcoholic
3174	3174	24 beverages that contain natural or artificial sweeteners. "Soft
3175	3175	25 drinks" does not include beverages that contain milk or milk
3176	3176	26 products, soy, rice or similar milk substitutes, or greater
3177	3177
3178	3178
3179	3179
3180	3180
3181	3181
3182	3182	SB0121 - 84 - LRB104 07516 HLH 17560 b
3183	3183
3184	3184
3185	3185	SB0121- 85 -LRB104 07516 HLH 17560 b SB0121 - 85 - LRB104 07516 HLH 17560 b
3186	3186	SB0121 - 85 - LRB104 07516 HLH 17560 b
3187	3187	1 than 50% of vegetable or fruit juice by volume.
3188	3188	2 Until August 1, 2009, and notwithstanding any other
3189	3189	3 provisions of this Act, "food for human consumption that is to
3190	3190	4 be consumed off the premises where it is sold" includes all
3191	3191	5 food sold through a vending machine, except soft drinks and
3192	3192	6 food products that are dispensed hot from a vending machine,
3193	3193	7 regardless of the location of the vending machine. Beginning
3194	3194	8 August 1, 2009, and notwithstanding any other provisions of
3195	3195	9 this Act, "food for human consumption that is to be consumed
3196	3196	10 off the premises where it is sold" includes all food sold
3197	3197	11 through a vending machine, except soft drinks, candy, and food
3198	3198	12 products that are dispensed hot from a vending machine,
3199	3199	13 regardless of the location of the vending machine.
3200	3200	14 Notwithstanding any other provisions of this Act,
3201	3201	15 beginning September 1, 2009, "food for human consumption that
3202	3202	16 is to be consumed off the premises where it is sold" does not
3203	3203	17 include candy. For purposes of this Section, "candy" means a
3204	3204	18 preparation of sugar, honey, or other natural or artificial
3205	3205	19 sweeteners in combination with chocolate, fruits, nuts or
3206	3206	20 other ingredients or flavorings in the form of bars, drops, or
3207	3207	21 pieces. "Candy" does not include any preparation that contains
3208	3208	22 flour or requires refrigeration.
3209	3209	23 Notwithstanding any other provisions of this Act,
3210	3210	24 beginning September 1, 2009, "nonprescription medicines and
3211	3211	25 drugs" does not include grooming and hygiene products. For
3212	3212	26 purposes of this Section, "grooming and hygiene products"
3213	3213
3214	3214
3215	3215
3216	3216
3217	3217
3218	3218	SB0121 - 85 - LRB104 07516 HLH 17560 b
3219	3219
3220	3220
3221	3221	SB0121- 86 -LRB104 07516 HLH 17560 b SB0121 - 86 - LRB104 07516 HLH 17560 b
3222	3222	SB0121 - 86 - LRB104 07516 HLH 17560 b
3223	3223	1 includes, but is not limited to, soaps and cleaning solutions,
3224	3224	2 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
3225	3225	3 lotions and screens, unless those products are available by
3226	3226	4 prescription only, regardless of whether the products meet the
3227	3227	5 definition of "over-the-counter-drugs". For the purposes of
3228	3228	6 this paragraph, "over-the-counter-drug" means a drug for human
3229	3229	7 use that contains a label that identifies the product as a drug
3230	3230	8 as required by 21 CFR 201.66. The "over-the-counter-drug"
3231	3231	9 label includes:
3232	3232	10 (A) a "Drug Facts" panel; or
3233	3233	11 (B) a statement of the "active ingredient(s)" with a
3234	3234	12 list of those ingredients contained in the compound,
3235	3235	13 substance or preparation.
3236	3236	14 Beginning on January 1, 2014 (the effective date of Public
3237	3237	15 Act 98-122), "prescription and nonprescription medicines and
3238	3238	16 drugs" includes medical cannabis purchased from a registered
3239	3239	17 dispensing organization under the Compassionate Use of Medical
3240	3240	18 Cannabis Program Act.
3241	3241	19 As used in this Section, "adult use cannabis" means
3242	3242	20 cannabis subject to tax under the Cannabis Cultivation
3243	3243	21 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
3244	3244	22 and does not include cannabis subject to tax under the
3245	3245	23 Compassionate Use of Medical Cannabis Program Act.
3246	3246	24 (Source: P.A. 102-4, eff. 4-27-21; 102-16, eff. 6-17-21;
3247	3247	25 102-700, Article 20, Section 20-15, eff. 4-19-22; 102-700,
3248	3248	26 Article 60, Section 60-25, eff. 4-19-22; 103-9, eff. 6-7-23;
3249	3249
3250	3250
3251	3251
3252	3252
3253	3253
3254	3254	SB0121 - 86 - LRB104 07516 HLH 17560 b
3255	3255
3256	3256
3257	3257	SB0121- 87 -LRB104 07516 HLH 17560 b SB0121 - 87 - LRB104 07516 HLH 17560 b
3258	3258	SB0121 - 87 - LRB104 07516 HLH 17560 b
3259	3259	1 103-154, eff. 6-30-23; 103-592, eff. 1-1-25; 103-781, eff.
3260	3260	2 8-5-24; revised 11-26-24.)
3261	3261	3 (35 ILCS 115/9) (from Ch. 120, par. 439.109)
3262	3262	4 Sec. 9. Each serviceman required or authorized to collect
3263	3263	5 the tax herein imposed shall pay to the Department the amount
3264	3264	6 of such tax at the time when he is required to file his return
3265	3265	7 for the period during which such tax was collectible, less a
3266	3266	8 discount of 2.1% prior to January 1, 1990, and 1.75% on and
3267	3267	9 after January 1, 1990, or $5 per calendar year, whichever is
3268	3268	10 greater, which is allowed to reimburse the serviceman for
3269	3269	11 expenses incurred in collecting the tax, keeping records,
3270	3270	12 preparing and filing returns, remitting the tax, and supplying
3271	3271	13 data to the Department on request. Beginning with returns due
3272	3272	14 on or after January 1, 2025, the vendor's discount allowed in
3273	3273	15 this Section, the Retailers' Occupation Tax Act, the Use Tax
3274	3274	16 Act, and the Service Use Tax Act, including any local tax
3275	3275	17 administered by the Department and reported on the same
3276	3276	18 return, shall not exceed $1,000 per month in the aggregate.
3277	3277	19 When determining the discount allowed under this Section,
3278	3278	20 servicemen shall include the amount of tax that would have
3279	3279	21 been due at the 1% rate but for the 0% rate imposed under
3280	3280	22 Public Act 102-700. The discount under this Section is not
3281	3281	23 allowed for the 1.25% portion of taxes paid on aviation fuel
3282	3282	24 that is subject to the revenue use requirements of 49 U.S.C.
3283	3283	25 47107(b) and 49 U.S.C. 47133. The discount allowed under this
3284	3284
3285	3285
3286	3286
3287	3287
3288	3288
3289	3289	SB0121 - 87 - LRB104 07516 HLH 17560 b
3290	3290
3291	3291
3292	3292	SB0121- 88 -LRB104 07516 HLH 17560 b SB0121 - 88 - LRB104 07516 HLH 17560 b
3293	3293	SB0121 - 88 - LRB104 07516 HLH 17560 b
3294	3294	1 Section is allowed only for returns that are filed in the
3295	3295	2 manner required by this Act. The Department may disallow the
3296	3296	3 discount for servicemen whose certificate of registration is
3297	3297	4 revoked at the time the return is filed, but only if the
3298	3298	5 Department's decision to revoke the certificate of
3299	3299	6 registration has become final.
3300	3300	7 Where such tangible personal property is sold under a
3301	3301	8 conditional sales contract, or under any other form of sale
3302	3302	9 wherein the payment of the principal sum, or a part thereof, is
3303	3303	10 extended beyond the close of the period for which the return is
3304	3304	11 filed, the serviceman, in collecting the tax may collect, for
3305	3305	12 each tax return period, only the tax applicable to the part of
3306	3306	13 the selling price actually received during such tax return
3307	3307	14 period.
3308	3308	15 Except as provided hereinafter in this Section, on or
3309	3309	16 before the twentieth day of each calendar month, such
3310	3310	17 serviceman shall file a return for the preceding calendar
3311	3311	18 month in accordance with reasonable rules and regulations to
3312	3312	19 be promulgated by the Department of Revenue. Such return shall
3313	3313	20 be filed on a form prescribed by the Department and shall
3314	3314	21 contain such information as the Department may reasonably
3315	3315	22 require. The return shall include the gross receipts which
3316	3316	23 were received during the preceding calendar month or quarter
3317	3317	24 on the following items upon which tax would have been due but
3318	3318	25 for the 0% rate imposed under Public Act 102-700: (i) food for
3319	3319	26 human consumption that is to be consumed off the premises
3320	3320
3321	3321
3322	3322
3323	3323
3324	3324
3325	3325	SB0121 - 88 - LRB104 07516 HLH 17560 b
3326	3326
3327	3327
3328	3328	SB0121- 89 -LRB104 07516 HLH 17560 b SB0121 - 89 - LRB104 07516 HLH 17560 b
3329	3329	SB0121 - 89 - LRB104 07516 HLH 17560 b
3330	3330	1 where it is sold (other than alcoholic beverages, food
3331	3331	2 consisting of or infused with adult use cannabis, soft drinks,
3332	3332	3 and food that has been prepared for immediate consumption);
3333	3333	4 and (ii) food prepared for immediate consumption and
3334	3334	5 transferred incident to a sale of service subject to this Act
3335	3335	6 or the Service Use Tax Act by an entity licensed under the
3336	3336	7 Hospital Licensing Act, the Nursing Home Care Act, the
3337	3337	8 Assisted Living and Shared Housing Act, the ID/DD Community
3338	3338	9 Care Act, the MC/DD Act, the Specialized Mental Health
3339	3339	10 Rehabilitation Act of 2013, or the Child Care Act of 1969, or
3340	3340	11 an entity that holds a permit issued pursuant to the Life Care
3341	3341	12 Facilities Act. The return shall also include the amount of
3342	3342	13 tax that would have been due on the items listed in the
3343	3343	14 previous sentence but for the 0% rate imposed under Public Act
3344	3344	15 102-700.
3345	3345	16 On and after January 1, 2018, with respect to servicemen
3346	3346	17 whose annual gross receipts average $20,000 or more, all
3347	3347	18 returns required to be filed pursuant to this Act shall be
3348	3348	19 filed electronically. Servicemen who demonstrate that they do
3349	3349	20 not have access to the Internet or demonstrate hardship in
3350	3350	21 filing electronically may petition the Department to waive the
3351	3351	22 electronic filing requirement.
3352	3352	23 The Department may require returns to be filed on a
3353	3353	24 quarterly basis. If so required, a return for each calendar
3354	3354	25 quarter shall be filed on or before the twentieth day of the
3355	3355	26 calendar month following the end of such calendar quarter. The
3356	3356
3357	3357
3358	3358
3359	3359
3360	3360
3361	3361	SB0121 - 89 - LRB104 07516 HLH 17560 b
3362	3362
3363	3363
3364	3364	SB0121- 90 -LRB104 07516 HLH 17560 b SB0121 - 90 - LRB104 07516 HLH 17560 b
3365	3365	SB0121 - 90 - LRB104 07516 HLH 17560 b
3366	3366	1 taxpayer shall also file a return with the Department for each
3367	3367	2 of the first two months of each calendar quarter, on or before
3368	3368	3 the twentieth day of the following calendar month, stating:
3369	3369	4 1. The name of the seller;
3370	3370	5 2. The address of the principal place of business from
3371	3371	6 which he engages in business as a serviceman in this
3372	3372	7 State;
3373	3373	8 3. The total amount of taxable receipts received by
3374	3374	9 him during the preceding calendar month, including
3375	3375	10 receipts from charge and time sales, but less all
3376	3376	11 deductions allowed by law;
3377	3377	12 4. The amount of credit provided in Section 2d of this
3378	3378	13 Act;
3379	3379	14 5. The amount of tax due;
3380	3380	15 5-5. The signature of the taxpayer; and
3381	3381	16 6. Such other reasonable information as the Department
3382	3382	17 may require.
3383	3383	18 Each serviceman required or authorized to collect the tax
3384	3384	19 herein imposed on aviation fuel acquired as an incident to the
3385	3385	20 purchase of a service in this State during the preceding
3386	3386	21 calendar month shall, instead of reporting and paying tax as
3387	3387	22 otherwise required by this Section, report and pay such tax on
3388	3388	23 a separate aviation fuel tax return. The requirements related
3389	3389	24 to the return shall be as otherwise provided in this Section.
3390	3390	25 Notwithstanding any other provisions of this Act to the
3391	3391	26 contrary, servicemen transferring aviation fuel incident to
3392	3392
3393	3393
3394	3394
3395	3395
3396	3396
3397	3397	SB0121 - 90 - LRB104 07516 HLH 17560 b
3398	3398
3399	3399
3400	3400	SB0121- 91 -LRB104 07516 HLH 17560 b SB0121 - 91 - LRB104 07516 HLH 17560 b
3401	3401	SB0121 - 91 - LRB104 07516 HLH 17560 b
3402	3402	1 sales of service shall file all aviation fuel tax returns and
3403	3403	2 shall make all aviation fuel tax payments by electronic means
3404	3404	3 in the manner and form required by the Department. For
3405	3405	4 purposes of this Section, "aviation fuel" means jet fuel and
3406	3406	5 aviation gasoline.
3407	3407	6 If a taxpayer fails to sign a return within 30 days after
3408	3408	7 the proper notice and demand for signature by the Department,
3409	3409	8 the return shall be considered valid and any amount shown to be
3410	3410	9 due on the return shall be deemed assessed.
3411	3411	10 Notwithstanding any other provision of this Act to the
3412	3412	11 contrary, servicemen subject to tax on cannabis shall file all
3413	3413	12 cannabis tax returns and shall make all cannabis tax payments
3414	3414	13 by electronic means in the manner and form required by the
3415	3415	14 Department.
3416	3416	15 Prior to October 1, 2003, and on and after September 1,
3417	3417	16 2004 a serviceman may accept a Manufacturer's Purchase Credit
3418	3418	17 certification from a purchaser in satisfaction of Service Use
3419	3419	18 Tax as provided in Section 3-70 of the Service Use Tax Act if
3420	3420	19 the purchaser provides the appropriate documentation as
3421	3421	20 required by Section 3-70 of the Service Use Tax Act. A
3422	3422	21 Manufacturer's Purchase Credit certification, accepted prior
3423	3423	22 to October 1, 2003 or on or after September 1, 2004 by a
3424	3424	23 serviceman as provided in Section 3-70 of the Service Use Tax
3425	3425	24 Act, may be used by that serviceman to satisfy Service
3426	3426	25 Occupation Tax liability in the amount claimed in the
3427	3427	26 certification, not to exceed 6.25% of the receipts subject to
3428	3428
3429	3429
3430	3430
3431	3431
3432	3432
3433	3433	SB0121 - 91 - LRB104 07516 HLH 17560 b
3434	3434
3435	3435
3436	3436	SB0121- 92 -LRB104 07516 HLH 17560 b SB0121 - 92 - LRB104 07516 HLH 17560 b
3437	3437	SB0121 - 92 - LRB104 07516 HLH 17560 b
3438	3438	1 tax from a qualifying purchase. A Manufacturer's Purchase
3439	3439	2 Credit reported on any original or amended return filed under
3440	3440	3 this Act after October 20, 2003 for reporting periods prior to
3441	3441	4 September 1, 2004 shall be disallowed. Manufacturer's Purchase
3442	3442	5 Credit reported on annual returns due on or after January 1,
3443	3443	6 2005 will be disallowed for periods prior to September 1,
3444	3444	7 2004. No Manufacturer's Purchase Credit may be used after
3445	3445	8 September 30, 2003 through August 31, 2004 to satisfy any tax
3446	3446	9 liability imposed under this Act, including any audit
3447	3447	10 liability.
3448	3448	11 Beginning on July 1, 2023 and through December 31, 2032, a
3449	3449	12 serviceman may accept a Sustainable Aviation Fuel Purchase
3450	3450	13 Credit certification from an air common carrier-purchaser in
3451	3451	14 satisfaction of Service Use Tax as provided in Section 3-72 of
3452	3452	15 the Service Use Tax Act if the purchaser provides the
3453	3453	16 appropriate documentation as required by Section 3-72 of the
3454	3454	17 Service Use Tax Act. A Sustainable Aviation Fuel Purchase
3455	3455	18 Credit certification accepted by a serviceman in accordance
3456	3456	19 with this paragraph may be used by that serviceman to satisfy
3457	3457	20 service occupation tax liability (but not in satisfaction of
3458	3458	21 penalty or interest) in the amount claimed in the
3459	3459	22 certification, not to exceed 6.25% of the receipts subject to
3460	3460	23 tax from a sale of aviation fuel. In addition, for a sale of
3461	3461	24 aviation fuel to qualify to earn the Sustainable Aviation Fuel
3462	3462	25 Purchase Credit, servicemen must retain in their books and
3463	3463	26 records a certification from the producer of the aviation fuel
3464	3464
3465	3465
3466	3466
3467	3467
3468	3468
3469	3469	SB0121 - 92 - LRB104 07516 HLH 17560 b
3470	3470
3471	3471
3472	3472	SB0121- 93 -LRB104 07516 HLH 17560 b SB0121 - 93 - LRB104 07516 HLH 17560 b
3473	3473	SB0121 - 93 - LRB104 07516 HLH 17560 b
3474	3474	1 that the aviation fuel sold by the serviceman and for which a
3475	3475	2 sustainable aviation fuel purchase credit was earned meets the
3476	3476	3 definition of sustainable aviation fuel under Section 3-72 of
3477	3477	4 the Service Use Tax Act. The documentation must include detail
3478	3478	5 sufficient for the Department to determine the number of
3479	3479	6 gallons of sustainable aviation fuel sold.
3480	3480	7 If the serviceman's average monthly tax liability to the
3481	3481	8 Department does not exceed $200, the Department may authorize
3482	3482	9 his returns to be filed on a quarter annual basis, with the
3483	3483	10 return for January, February, and March of a given year being
3484	3484	11 due by April 20 of such year; with the return for April, May,
3485	3485	12 and June of a given year being due by July 20 of such year;
3486	3486	13 with the return for July, August, and September of a given year
3487	3487	14 being due by October 20 of such year, and with the return for
3488	3488	15 October, November, and December of a given year being due by
3489	3489	16 January 20 of the following year.
3490	3490	17 If the serviceman's average monthly tax liability to the
3491	3491	18 Department does not exceed $50, the Department may authorize
3492	3492	19 his returns to be filed on an annual basis, with the return for
3493	3493	20 a given year being due by January 20 of the following year.
3494	3494	21 Such quarter annual and annual returns, as to form and
3495	3495	22 substance, shall be subject to the same requirements as
3496	3496	23 monthly returns.
3497	3497	24 Notwithstanding any other provision in this Act concerning
3498	3498	25 the time within which a serviceman may file his return, in the
3499	3499	26 case of any serviceman who ceases to engage in a kind of
3500	3500
3501	3501
3502	3502
3503	3503
3504	3504
3505	3505	SB0121 - 93 - LRB104 07516 HLH 17560 b
3506	3506
3507	3507
3508	3508	SB0121- 94 -LRB104 07516 HLH 17560 b SB0121 - 94 - LRB104 07516 HLH 17560 b
3509	3509	SB0121 - 94 - LRB104 07516 HLH 17560 b
3510	3510	1 business which makes him responsible for filing returns under
3511	3511	2 this Act, such serviceman shall file a final return under this
3512	3512	3 Act with the Department not more than one month after
3513	3513	4 discontinuing such business.
3514	3514	5 Beginning October 1, 1993, a taxpayer who has an average
3515	3515	6 monthly tax liability of $150,000 or more shall make all
3516	3516	7 payments required by rules of the Department by electronic
3517	3517	8 funds transfer. Beginning October 1, 1994, a taxpayer who has
3518	3518	9 an average monthly tax liability of $100,000 or more shall
3519	3519	10 make all payments required by rules of the Department by
3520	3520	11 electronic funds transfer. Beginning October 1, 1995, a
3521	3521	12 taxpayer who has an average monthly tax liability of $50,000
3522	3522	13 or more shall make all payments required by rules of the
3523	3523	14 Department by electronic funds transfer. Beginning October 1,
3524	3524	15 2000, a taxpayer who has an annual tax liability of $200,000 or
3525	3525	16 more shall make all payments required by rules of the
3526	3526	17 Department by electronic funds transfer. The term "annual tax
3527	3527	18 liability" shall be the sum of the taxpayer's liabilities
3528	3528	19 under this Act, and under all other State and local occupation
3529	3529	20 and use tax laws administered by the Department, for the
3530	3530	21 immediately preceding calendar year. The term "average monthly
3531	3531	22 tax liability" means the sum of the taxpayer's liabilities
3532	3532	23 under this Act, and under all other State and local occupation
3533	3533	24 and use tax laws administered by the Department, for the
3534	3534	25 immediately preceding calendar year divided by 12. Beginning
3535	3535	26 on October 1, 2002, a taxpayer who has a tax liability in the
3536	3536
3537	3537
3538	3538
3539	3539
3540	3540
3541	3541	SB0121 - 94 - LRB104 07516 HLH 17560 b
3542	3542
3543	3543
3544	3544	SB0121- 95 -LRB104 07516 HLH 17560 b SB0121 - 95 - LRB104 07516 HLH 17560 b
3545	3545	SB0121 - 95 - LRB104 07516 HLH 17560 b
3546	3546	1 amount set forth in subsection (b) of Section 2505-210 of the
3547	3547	2 Department of Revenue Law shall make all payments required by
3548	3548	3 rules of the Department by electronic funds transfer.
3549	3549	4 Before August 1 of each year beginning in 1993, the
3550	3550	5 Department shall notify all taxpayers required to make
3551	3551	6 payments by electronic funds transfer. All taxpayers required
3552	3552	7 to make payments by electronic funds transfer shall make those
3553	3553	8 payments for a minimum of one year beginning on October 1.
3554	3554	9 Any taxpayer not required to make payments by electronic
3555	3555	10 funds transfer may make payments by electronic funds transfer
3556	3556	11 with the permission of the Department.
3557	3557	12 All taxpayers required to make payment by electronic funds
3558	3558	13 transfer and any taxpayers authorized to voluntarily make
3559	3559	14 payments by electronic funds transfer shall make those
3560	3560	15 payments in the manner authorized by the Department.
3561	3561	16 The Department shall adopt such rules as are necessary to
3562	3562	17 effectuate a program of electronic funds transfer and the
3563	3563	18 requirements of this Section.
3564	3564	19 Where a serviceman collects the tax with respect to the
3565	3565	20 selling price of tangible personal property which he sells and
3566	3566	21 the purchaser thereafter returns such tangible personal
3567	3567	22 property and the serviceman refunds the selling price thereof
3568	3568	23 to the purchaser, such serviceman shall also refund, to the
3569	3569	24 purchaser, the tax so collected from the purchaser. When
3570	3570	25 filing his return for the period in which he refunds such tax
3571	3571	26 to the purchaser, the serviceman may deduct the amount of the
3572	3572
3573	3573
3574	3574
3575	3575
3576	3576
3577	3577	SB0121 - 95 - LRB104 07516 HLH 17560 b
3578	3578
3579	3579
3580	3580	SB0121- 96 -LRB104 07516 HLH 17560 b SB0121 - 96 - LRB104 07516 HLH 17560 b
3581	3581	SB0121 - 96 - LRB104 07516 HLH 17560 b
3582	3582	1 tax so refunded by him to the purchaser from any other Service
3583	3583	2 Occupation Tax, Service Use Tax, Retailers' Occupation Tax, or
3584	3584	3 Use Tax which such serviceman may be required to pay or remit
3585	3585	4 to the Department, as shown by such return, provided that the
3586	3586	5 amount of the tax to be deducted shall previously have been
3587	3587	6 remitted to the Department by such serviceman. If the
3588	3588	7 serviceman shall not previously have remitted the amount of
3589	3589	8 such tax to the Department, he shall be entitled to no
3590	3590	9 deduction hereunder upon refunding such tax to the purchaser.
3591	3591	10 If experience indicates such action to be practicable, the
3592	3592	11 Department may prescribe and furnish a combination or joint
3593	3593	12 return which will enable servicemen, who are required to file
3594	3594	13 returns hereunder and also under the Retailers' Occupation Tax
3595	3595	14 Act, the Use Tax Act, or the Service Use Tax Act, to furnish
3596	3596	15 all the return information required by all said Acts on the one
3597	3597	16 form.
3598	3598	17 Where the serviceman has more than one business registered
3599	3599	18 with the Department under separate registrations hereunder,
3600	3600	19 such serviceman shall file separate returns for each
3601	3601	20 registered business.
3602	3602	21 On February 1, 2025, and in each month thereafter, the
3603	3603	22 Department shall pay into the General Revenue Fund 62% of the
3604	3604	23 net revenue realized for the preceding month from the 3.25%
3605	3605	24 general rate on the selling price of tangible personal
3606	3606	25 property that is purchased from a retailer located in a
3607	3607	26 Community Revitalization Zone created under the Community
3608	3608
3609	3609
3610	3610
3611	3611
3612	3612
3613	3613	SB0121 - 96 - LRB104 07516 HLH 17560 b
3614	3614
3615	3615
3616	3616	SB0121- 97 -LRB104 07516 HLH 17560 b SB0121 - 97 - LRB104 07516 HLH 17560 b
3617	3617	SB0121 - 97 - LRB104 07516 HLH 17560 b
3618	3618	1 Revitalization Zone Act. On February 1, 2025, and in each
3619	3619	2 month thereafter, the Department shall pay into the Local
3620	3620	3 Government Tax Fund 38% of the net revenue realized for the
3621	3621	4 preceding month from the 3.25% general rate on the selling
3622	3622	5 price of tangible personal property that is purchased from a
3623	3623	6 retailer located in a Community Revitalization Zone created
3624	3624	7 under the Community Revitalization Zone Act.
3625	3625	8 Beginning January 1, 1990, each month the Department shall
3626	3626	9 pay into the Local Government Tax Fund the revenue realized
3627	3627	10 for the preceding month from the 1% tax imposed under this Act.
3628	3628	11 Beginning January 1, 1990, each month the Department shall
3629	3629	12 pay into the County and Mass Transit District Fund 4% of the
3630	3630	13 revenue realized for the preceding month from the 6.25%
3631	3631	14 general rate on sales of tangible personal property other than
3632	3632	15 aviation fuel sold on or after December 1, 2019. This
3633	3633	16 exception for aviation fuel only applies for so long as the
3634	3634	17 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
3635	3635	18 47133 are binding on the State.
3636	3636	19 Beginning August 1, 2000, each month the Department shall
3637	3637	20 pay into the County and Mass Transit District Fund 20% of the
3638	3638	21 net revenue realized for the preceding month from the 1.25%
3639	3639	22 rate on the selling price of motor fuel and gasohol.
3640	3640	23 Beginning January 1, 1990, each month the Department shall
3641	3641	24 pay into the Local Government Tax Fund 16% of the revenue
3642	3642	25 realized for the preceding month from the 6.25% general rate
3643	3643	26 on transfers of tangible personal property other than aviation
3644	3644
3645	3645
3646	3646
3647	3647
3648	3648
3649	3649	SB0121 - 97 - LRB104 07516 HLH 17560 b
3650	3650
3651	3651
3652	3652	SB0121- 98 -LRB104 07516 HLH 17560 b SB0121 - 98 - LRB104 07516 HLH 17560 b
3653	3653	SB0121 - 98 - LRB104 07516 HLH 17560 b
3654	3654	1 fuel sold on or after December 1, 2019. This exception for
3655	3655	2 aviation fuel only applies for so long as the revenue use
3656	3656	3 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
3657	3657	4 binding on the State.
3658	3658	5 For aviation fuel sold on or after December 1, 2019, each
3659	3659	6 month the Department shall pay into the State Aviation Program
3660	3660	7 Fund 20% of the net revenue realized for the preceding month
3661	3661	8 from the 6.25% general rate on the selling price of aviation
3662	3662	9 fuel, less an amount estimated by the Department to be
3663	3663	10 required for refunds of the 20% portion of the tax on aviation
3664	3664	11 fuel under this Act, which amount shall be deposited into the
3665	3665	12 Aviation Fuel Sales Tax Refund Fund. The Department shall only
3666	3666	13 pay moneys into the State Aviation Program Fund and the
3667	3667	14 Aviation Fuel Sales Tax Refund Fund under this Act for so long
3668	3668	15 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
3669	3669	16 U.S.C. 47133 are binding on the State.
3670	3670	17 Beginning August 1, 2000, each month the Department shall
3671	3671	18 pay into the Local Government Tax Fund 80% of the net revenue
3672	3672	19 realized for the preceding month from the 1.25% rate on the
3673	3673	20 selling price of motor fuel and gasohol.
3674	3674	21 Beginning October 1, 2009, each month the Department shall
3675	3675	22 pay into the Capital Projects Fund an amount that is equal to
3676	3676	23 an amount estimated by the Department to represent 80% of the
3677	3677	24 net revenue realized for the preceding month from the sale of
3678	3678	25 candy, grooming and hygiene products, and soft drinks that had
3679	3679	26 been taxed at a rate of 1% prior to September 1, 2009 but that
3680	3680
3681	3681
3682	3682
3683	3683
3684	3684
3685	3685	SB0121 - 98 - LRB104 07516 HLH 17560 b
3686	3686
3687	3687
3688	3688	SB0121- 99 -LRB104 07516 HLH 17560 b SB0121 - 99 - LRB104 07516 HLH 17560 b
3689	3689	SB0121 - 99 - LRB104 07516 HLH 17560 b
3690	3690	1 are now taxed at 6.25%.
3691	3691	2 Beginning July 1, 2013, each month the Department shall
3692	3692	3 pay into the Underground Storage Tank Fund from the proceeds
3693	3693	4 collected under this Act, the Use Tax Act, the Service Use Tax
3694	3694	5 Act, and the Retailers' Occupation Tax Act an amount equal to
3695	3695	6 the average monthly deficit in the Underground Storage Tank
3696	3696	7 Fund during the prior year, as certified annually by the
3697	3697	8 Illinois Environmental Protection Agency, but the total
3698	3698	9 payment into the Underground Storage Tank Fund under this Act,
3699	3699	10 the Use Tax Act, the Service Use Tax Act, and the Retailers'
3700	3700	11 Occupation Tax Act shall not exceed $18,000,000 in any State
3701	3701	12 fiscal year. As used in this paragraph, the "average monthly
3702	3702	13 deficit" shall be equal to the difference between the average
3703	3703	14 monthly claims for payment by the fund and the average monthly
3704	3704	15 revenues deposited into the fund, excluding payments made
3705	3705	16 pursuant to this paragraph.
3706	3706	17 Beginning July 1, 2015, of the remainder of the moneys
3707	3707	18 received by the Department under the Use Tax Act, the Service
3708	3708	19 Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
3709	3709	20 each month the Department shall deposit $500,000 into the
3710	3710	21 State Crime Laboratory Fund.
3711	3711	22 Of the remainder of the moneys received by the Department
3712	3712	23 pursuant to this Act, (a) 1.75% thereof shall be paid into the
3713	3713	24 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
3714	3714	25 and after July 1, 1989, 3.8% thereof shall be paid into the
3715	3715	26 Build Illinois Fund; provided, however, that if in any fiscal
3716	3716
3717	3717
3718	3718
3719	3719
3720	3720
3721	3721	SB0121 - 99 - LRB104 07516 HLH 17560 b
3722	3722
3723	3723
3724	3724	SB0121- 100 -LRB104 07516 HLH 17560 b SB0121 - 100 - LRB104 07516 HLH 17560 b
3725	3725	SB0121 - 100 - LRB104 07516 HLH 17560 b
3726	3726	1 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
3727	3727	2 may be, of the moneys received by the Department and required
3728	3728	3 to be paid into the Build Illinois Fund pursuant to Section 3
3729	3729	4 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
3730	3730	5 Act, Section 9 of the Service Use Tax Act, and Section 9 of the
3731	3731	6 Service Occupation Tax Act, such Acts being hereinafter called
3732	3732	7 the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
3733	3733	8 may be, of moneys being hereinafter called the "Tax Act
3734	3734	9 Amount", and (2) the amount transferred to the Build Illinois
3735	3735	10 Fund from the State and Local Sales Tax Reform Fund shall be
3736	3736	11 less than the Annual Specified Amount (as defined in Section 3
3737	3737	12 of the Retailers' Occupation Tax Act), an amount equal to the
3738	3738	13 difference shall be immediately paid into the Build Illinois
3739	3739	14 Fund from other moneys received by the Department pursuant to
3740	3740	15 the Tax Acts; and further provided, that if on the last
3741	3741	16 business day of any month the sum of (1) the Tax Act Amount
3742	3742	17 required to be deposited into the Build Illinois Account in
3743	3743	18 the Build Illinois Fund during such month and (2) the amount
3744	3744	19 transferred during such month to the Build Illinois Fund from
3745	3745	20 the State and Local Sales Tax Reform Fund shall have been less
3746	3746	21 than 1/12 of the Annual Specified Amount, an amount equal to
3747	3747	22 the difference shall be immediately paid into the Build
3748	3748	23 Illinois Fund from other moneys received by the Department
3749	3749	24 pursuant to the Tax Acts; and, further provided, that in no
3750	3750	25 event shall the payments required under the preceding proviso
3751	3751	26 result in aggregate payments into the Build Illinois Fund
3752	3752
3753	3753
3754	3754
3755	3755
3756	3756
3757	3757	SB0121 - 100 - LRB104 07516 HLH 17560 b
3758	3758
3759	3759
3760	3760	SB0121- 101 -LRB104 07516 HLH 17560 b SB0121 - 101 - LRB104 07516 HLH 17560 b
3761	3761	SB0121 - 101 - LRB104 07516 HLH 17560 b
3762	3762	1 pursuant to this clause (b) for any fiscal year in excess of
3763	3763	2 the greater of (i) the Tax Act Amount or (ii) the Annual
3764	3764	3 Specified Amount for such fiscal year; and, further provided,
3765	3765	4 that the amounts payable into the Build Illinois Fund under
3766	3766	5 this clause (b) shall be payable only until such time as the
3767	3767	6 aggregate amount on deposit under each trust indenture
3768	3768	7 securing Bonds issued and outstanding pursuant to the Build
3769	3769	8 Illinois Bond Act is sufficient, taking into account any
3770	3770	9 future investment income, to fully provide, in accordance with
3771	3771	10 such indenture, for the defeasance of or the payment of the
3772	3772	11 principal of, premium, if any, and interest on the Bonds
3773	3773	12 secured by such indenture and on any Bonds expected to be
3774	3774	13 issued thereafter and all fees and costs payable with respect
3775	3775	14 thereto, all as certified by the Director of the Bureau of the
3776	3776	15 Budget (now Governor's Office of Management and Budget). If on
3777	3777	16 the last business day of any month in which Bonds are
3778	3778	17 outstanding pursuant to the Build Illinois Bond Act, the
3779	3779	18 aggregate of the moneys deposited in the Build Illinois Bond
3780	3780	19 Account in the Build Illinois Fund in such month shall be less
3781	3781	20 than the amount required to be transferred in such month from
3782	3782	21 the Build Illinois Bond Account to the Build Illinois Bond
3783	3783	22 Retirement and Interest Fund pursuant to Section 13 of the
3784	3784	23 Build Illinois Bond Act, an amount equal to such deficiency
3785	3785	24 shall be immediately paid from other moneys received by the
3786	3786	25 Department pursuant to the Tax Acts to the Build Illinois
3787	3787	26 Fund; provided, however, that any amounts paid to the Build
3788	3788
3789	3789
3790	3790
3791	3791
3792	3792
3793	3793	SB0121 - 101 - LRB104 07516 HLH 17560 b
3794	3794
3795	3795
3796	3796	SB0121- 102 -LRB104 07516 HLH 17560 b SB0121 - 102 - LRB104 07516 HLH 17560 b
3797	3797	SB0121 - 102 - LRB104 07516 HLH 17560 b
3798	3798	1 Illinois Fund in any fiscal year pursuant to this sentence
3799	3799	2 shall be deemed to constitute payments pursuant to clause (b)
3800	3800	3 of the preceding sentence and shall reduce the amount
3801	3801	4 otherwise payable for such fiscal year pursuant to clause (b)
3802	3802	5 of the preceding sentence. The moneys received by the
3803	3803	6 Department pursuant to this Act and required to be deposited
3804	3804	7 into the Build Illinois Fund are subject to the pledge, claim
3805	3805	8 and charge set forth in Section 12 of the Build Illinois Bond
3806	3806	9 Act.
3807	3807	10 Subject to payment of amounts into the Build Illinois Fund
3808	3808	11 as provided in the preceding paragraph or in any amendment
3809	3809	12 thereto hereafter enacted, the following specified monthly
3810	3810	13 installment of the amount requested in the certificate of the
3811	3811	14 Chairman of the Metropolitan Pier and Exposition Authority
3812	3812	15 provided under Section 8.25f of the State Finance Act, but not
3813	3813	16 in excess of the sums designated as "Total Deposit", shall be
3814	3814	17 deposited in the aggregate from collections under Section 9 of
3815	3815	18 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
3816	3816	19 9 of the Service Occupation Tax Act, and Section 3 of the
3817	3817	20 Retailers' Occupation Tax Act into the McCormick Place
3818	3818	21 Expansion Project Fund in the specified fiscal years.
3819	3819	22Fiscal YearTotal Deposit231993 $0241994 53,000,000251995 58,000,000 22 Fiscal Year Total Deposit 23 1993 $0 24 1994 53,000,000 25 1995 58,000,000
3820	3820	22 Fiscal Year Total Deposit
3821	3821	23 1993 $0
3822	3822	24 1994 53,000,000
3823	3823	25 1995 58,000,000
3824	3824
3825	3825
3826	3826
3827	3827
3828	3828
3829	3829	SB0121 - 102 - LRB104 07516 HLH 17560 b
3830	3830
3831	3831
3832	3832	22 Fiscal Year Total Deposit
3833	3833	23 1993 $0
3834	3834	24 1994 53,000,000
3835	3835	25 1995 58,000,000
3836	3836
3837	3837
3838	3838	SB0121- 103 -LRB104 07516 HLH 17560 b SB0121 - 103 - LRB104 07516 HLH 17560 b
3839	3839	SB0121 - 103 - LRB104 07516 HLH 17560 b
3840	3840	11996 61,000,00021997 64,000,00031998 68,000,00041999 71,000,00052000 75,000,00062001 80,000,00072002 93,000,00082003 99,000,00092004103,000,000102005108,000,000112006113,000,000122007119,000,000132008126,000,000142009132,000,000152010139,000,000162011146,000,000172012153,000,000182013161,000,000192014170,000,000202015179,000,000212016189,000,000222017199,000,000232018210,000,000242019221,000,000252020233,000,000262021300,000,000 1 1996 61,000,000 2 1997 64,000,000 3 1998 68,000,000 4 1999 71,000,000 5 2000 75,000,000 6 2001 80,000,000 7 2002 93,000,000 8 2003 99,000,000 9 2004 103,000,000 10 2005 108,000,000 11 2006 113,000,000 12 2007 119,000,000 13 2008 126,000,000 14 2009 132,000,000 15 2010 139,000,000 16 2011 146,000,000 17 2012 153,000,000 18 2013 161,000,000 19 2014 170,000,000 20 2015 179,000,000 21 2016 189,000,000 22 2017 199,000,000 23 2018 210,000,000 24 2019 221,000,000 25 2020 233,000,000 26 2021 300,000,000
3841	3841	1 1996 61,000,000
3842	3842	2 1997 64,000,000
3843	3843	3 1998 68,000,000
3844	3844	4 1999 71,000,000
3845	3845	5 2000 75,000,000
3846	3846	6 2001 80,000,000
3847	3847	7 2002 93,000,000
3848	3848	8 2003 99,000,000
3849	3849	9 2004 103,000,000
3850	3850	10 2005 108,000,000
3851	3851	11 2006 113,000,000
3852	3852	12 2007 119,000,000
3853	3853	13 2008 126,000,000
3854	3854	14 2009 132,000,000
3855	3855	15 2010 139,000,000
3856	3856	16 2011 146,000,000
3857	3857	17 2012 153,000,000
3858	3858	18 2013 161,000,000
3859	3859	19 2014 170,000,000
3860	3860	20 2015 179,000,000
3861	3861	21 2016 189,000,000
3862	3862	22 2017 199,000,000
3863	3863	23 2018 210,000,000
3864	3864	24 2019 221,000,000
3865	3865	25 2020 233,000,000
3866	3866	26 2021 300,000,000
3867	3867
3868	3868
3869	3869
3870	3870
3871	3871
3872	3872	SB0121 - 103 - LRB104 07516 HLH 17560 b
3873	3873
3874	3874	1 1996 61,000,000
3875	3875	2 1997 64,000,000
3876	3876	3 1998 68,000,000
3877	3877	4 1999 71,000,000
3878	3878	5 2000 75,000,000
3879	3879	6 2001 80,000,000
3880	3880	7 2002 93,000,000
3881	3881	8 2003 99,000,000
3882	3882	9 2004 103,000,000
3883	3883	10 2005 108,000,000
3884	3884	11 2006 113,000,000
3885	3885	12 2007 119,000,000
3886	3886	13 2008 126,000,000
3887	3887	14 2009 132,000,000
3888	3888	15 2010 139,000,000
3889	3889	16 2011 146,000,000
3890	3890	17 2012 153,000,000
3891	3891	18 2013 161,000,000
3892	3892	19 2014 170,000,000
3893	3893	20 2015 179,000,000
3894	3894	21 2016 189,000,000
3895	3895	22 2017 199,000,000
3896	3896	23 2018 210,000,000
3897	3897	24 2019 221,000,000
3898	3898	25 2020 233,000,000
3899	3899	26 2021 300,000,000
3900	3900
3901	3901
3902	3902	SB0121- 104 -LRB104 07516 HLH 17560 b SB0121 - 104 - LRB104 07516 HLH 17560 b
3903	3903	SB0121 - 104 - LRB104 07516 HLH 17560 b
3904	3904	12022300,000,00022023300,000,00032024 300,000,00042025 300,000,00052026 300,000,00062027 375,000,00072028 375,000,00082029 375,000,00092030 375,000,000102031 375,000,000112032 375,000,000122033 375,000,000132034375,000,000142035375,000,000152036450,000,00016and 17each fiscal year 18thereafter that bonds 19are outstanding under 20Section 13.2 of the 21Metropolitan Pier and 22Exposition Authority Act, 23but not after fiscal year 2060. 1 2022 300,000,000 2 2023 300,000,000 3 2024 300,000,000 4 2025 300,000,000 5 2026 300,000,000 6 2027 375,000,000 7 2028 375,000,000 8 2029 375,000,000 9 2030 375,000,000 10 2031 375,000,000 11 2032 375,000,000 12 2033 375,000,000 13 2034 375,000,000 14 2035 375,000,000 15 2036 450,000,000 16 and 17 each fiscal year 18 thereafter that bonds 19 are outstanding under 20 Section 13.2 of the 21 Metropolitan Pier and 22 Exposition Authority Act, 23 but not after fiscal year 2060.
3905	3905	1 2022 300,000,000
3906	3906	2 2023 300,000,000
3907	3907	3 2024 300,000,000
3908	3908	4 2025 300,000,000
3909	3909	5 2026 300,000,000
3910	3910	6 2027 375,000,000
3911	3911	7 2028 375,000,000
3912	3912	8 2029 375,000,000
3913	3913	9 2030 375,000,000
3914	3914	10 2031 375,000,000
3915	3915	11 2032 375,000,000
3916	3916	12 2033 375,000,000
3917	3917	13 2034 375,000,000
3918	3918	14 2035 375,000,000
3919	3919	15 2036 450,000,000
3920	3920	16 and
3921	3921	17 each fiscal year
3922	3922	18 thereafter that bonds
3923	3923	19 are outstanding under
3924	3924	20 Section 13.2 of the
3925	3925	21 Metropolitan Pier and
3926	3926	22 Exposition Authority Act,
3927	3927	23 but not after fiscal year 2060.
3928	3928	24 Beginning July 20, 1993 and in each month of each fiscal
3929	3929	25 year thereafter, one-eighth of the amount requested in the
3930	3930	26 certificate of the Chairman of the Metropolitan Pier and
3931	3931
3932	3932
3933	3933
3934	3934
3935	3935
3936	3936	SB0121 - 104 - LRB104 07516 HLH 17560 b
3937	3937
3938	3938	1 2022 300,000,000
3939	3939	2 2023 300,000,000
3940	3940	3 2024 300,000,000
3941	3941	4 2025 300,000,000
3942	3942	5 2026 300,000,000
3943	3943	6 2027 375,000,000
3944	3944	7 2028 375,000,000
3945	3945	8 2029 375,000,000
3946	3946	9 2030 375,000,000
3947	3947	10 2031 375,000,000
3948	3948	11 2032 375,000,000
3949	3949	12 2033 375,000,000
3950	3950	13 2034 375,000,000
3951	3951	14 2035 375,000,000
3952	3952	15 2036 450,000,000
3953	3953	16 and
3954	3954	17 each fiscal year
3955	3955	18 thereafter that bonds
3956	3956	19 are outstanding under
3957	3957	20 Section 13.2 of the
3958	3958	21 Metropolitan Pier and
3959	3959	22 Exposition Authority Act,
3960	3960	23 but not after fiscal year 2060.
3961	3961
3962	3962
3963	3963	SB0121- 105 -LRB104 07516 HLH 17560 b SB0121 - 105 - LRB104 07516 HLH 17560 b
3964	3964	SB0121 - 105 - LRB104 07516 HLH 17560 b
3965	3965	1 Exposition Authority for that fiscal year, less the amount
3966	3966	2 deposited into the McCormick Place Expansion Project Fund by
3967	3967	3 the State Treasurer in the respective month under subsection
3968	3968	4 (g) of Section 13 of the Metropolitan Pier and Exposition
3969	3969	5 Authority Act, plus cumulative deficiencies in the deposits
3970	3970	6 required under this Section for previous months and years,
3971	3971	7 shall be deposited into the McCormick Place Expansion Project
3972	3972	8 Fund, until the full amount requested for the fiscal year, but
3973	3973	9 not in excess of the amount specified above as "Total
3974	3974	10 Deposit", has been deposited.
3975	3975	11 Subject to payment of amounts into the Capital Projects
3976	3976	12 Fund, the Build Illinois Fund, and the McCormick Place
3977	3977	13 Expansion Project Fund pursuant to the preceding paragraphs or
3978	3978	14 in any amendments thereto hereafter enacted, for aviation fuel
3979	3979	15 sold on or after December 1, 2019, the Department shall each
3980	3980	16 month deposit into the Aviation Fuel Sales Tax Refund Fund an
3981	3981	17 amount estimated by the Department to be required for refunds
3982	3982	18 of the 80% portion of the tax on aviation fuel under this Act.
3983	3983	19 The Department shall only deposit moneys into the Aviation
3984	3984	20 Fuel Sales Tax Refund Fund under this paragraph for so long as
3985	3985	21 the revenue use requirements of 49 U.S.C. 47107(b) and 49
3986	3986	22 U.S.C. 47133 are binding on the State.
3987	3987	23 Subject to payment of amounts into the Build Illinois Fund
3988	3988	24 and the McCormick Place Expansion Project Fund pursuant to the
3989	3989	25 preceding paragraphs or in any amendments thereto hereafter
3990	3990	26 enacted, beginning July 1, 1993 and ending on September 30,
3991	3991
3992	3992
3993	3993
3994	3994
3995	3995
3996	3996	SB0121 - 105 - LRB104 07516 HLH 17560 b
3997	3997
3998	3998
3999	3999	SB0121- 106 -LRB104 07516 HLH 17560 b SB0121 - 106 - LRB104 07516 HLH 17560 b
4000	4000	SB0121 - 106 - LRB104 07516 HLH 17560 b
4001	4001	1 2013, the Department shall each month pay into the Illinois
4002	4002	2 Tax Increment Fund 0.27% of 80% of the net revenue realized for
4003	4003	3 the preceding month from the 6.25% general rate on the selling
4004	4004	4 price of tangible personal property.
4005	4005	5 Subject to payment of amounts into the Build Illinois
4006	4006	6 Fund, the McCormick Place Expansion Project Fund, and the
4007	4007	7 Illinois Tax Increment Fund pursuant to the preceding
4008	4008	8 paragraphs or in any amendments to this Section hereafter
4009	4009	9 enacted, beginning on the first day of the first calendar
4010	4010	10 month to occur on or after August 26, 2014 (the effective date
4011	4011	11 of Public Act 98-1098), each month, from the collections made
4012	4012	12 under Section 9 of the Use Tax Act, Section 9 of the Service
4013	4013	13 Use Tax Act, Section 9 of the Service Occupation Tax Act, and
4014	4014	14 Section 3 of the Retailers' Occupation Tax Act, the Department
4015	4015	15 shall pay into the Tax Compliance and Administration Fund, to
4016	4016	16 be used, subject to appropriation, to fund additional auditors
4017	4017	17 and compliance personnel at the Department of Revenue, an
4018	4018	18 amount equal to 1/12 of 5% of 80% of the cash receipts
4019	4019	19 collected during the preceding fiscal year by the Audit Bureau
4020	4020	20 of the Department under the Use Tax Act, the Service Use Tax
4021	4021	21 Act, the Service Occupation Tax Act, the Retailers' Occupation
4022	4022	22 Tax Act, and associated local occupation and use taxes
4023	4023	23 administered by the Department.
4024	4024	24 Subject to payments of amounts into the Build Illinois
4025	4025	25 Fund, the McCormick Place Expansion Project Fund, the Illinois
4026	4026	26 Tax Increment Fund, and the Tax Compliance and Administration
4027	4027
4028	4028
4029	4029
4030	4030
4031	4031
4032	4032	SB0121 - 106 - LRB104 07516 HLH 17560 b
4033	4033
4034	4034
4035	4035	SB0121- 107 -LRB104 07516 HLH 17560 b SB0121 - 107 - LRB104 07516 HLH 17560 b
4036	4036	SB0121 - 107 - LRB104 07516 HLH 17560 b
4037	4037	1 Fund as provided in this Section, beginning on July 1, 2018 the
4038	4038	2 Department shall pay each month into the Downstate Public
4039	4039	3 Transportation Fund the moneys required to be so paid under
4040	4040	4 Section 2-3 of the Downstate Public Transportation Act.
4041	4041	5 Subject to successful execution and delivery of a
4042	4042	6 public-private agreement between the public agency and private
4043	4043	7 entity and completion of the civic build, beginning on July 1,
4044	4044	8 2023, of the remainder of the moneys received by the
4045	4045	9 Department under the Use Tax Act, the Service Use Tax Act, the
4046	4046	10 Service Occupation Tax Act, and this Act, the Department shall
4047	4047	11 deposit the following specified deposits in the aggregate from
4048	4048	12 collections under the Use Tax Act, the Service Use Tax Act, the
4049	4049	13 Service Occupation Tax Act, and the Retailers' Occupation Tax
4050	4050	14 Act, as required under Section 8.25g of the State Finance Act
4051	4051	15 for distribution consistent with the Public-Private
4052	4052	16 Partnership for Civic and Transit Infrastructure Project Act.
4053	4053	17 The moneys received by the Department pursuant to this Act and
4054	4054	18 required to be deposited into the Civic and Transit
4055	4055	19 Infrastructure Fund are subject to the pledge, claim and
4056	4056	20 charge set forth in Section 25-55 of the Public-Private
4057	4057	21 Partnership for Civic and Transit Infrastructure Project Act.
4058	4058	22 As used in this paragraph, "civic build", "private entity",
4059	4059	23 "public-private agreement", and "public agency" have the
4060	4060	24 meanings provided in Section 25-10 of the Public-Private
4061	4061	25 Partnership for Civic and Transit Infrastructure Project Act.
4062	4062	26 Fiscal Year............................Total Deposit
4063	4063
4064	4064
4065	4065
4066	4066
4067	4067
4068	4068	SB0121 - 107 - LRB104 07516 HLH 17560 b
4069	4069
4070	4070
4071	4071	SB0121- 108 -LRB104 07516 HLH 17560 b SB0121 - 108 - LRB104 07516 HLH 17560 b
4072	4072	SB0121 - 108 - LRB104 07516 HLH 17560 b
4073	4073	1 2024....................................$200,000,000
4074	4074	2 2025....................................$206,000,000
4075	4075	3 2026....................................$212,200,000
4076	4076	4 2027....................................$218,500,000
4077	4077	5 2028....................................$225,100,000
4078	4078	6 2029....................................$288,700,000
4079	4079	7 2030....................................$298,900,000
4080	4080	8 2031....................................$309,300,000
4081	4081	9 2032....................................$320,100,000
4082	4082	10 2033....................................$331,200,000
4083	4083	11 2034....................................$341,200,000
4084	4084	12 2035....................................$351,400,000
4085	4085	13 2036....................................$361,900,000
4086	4086	14 2037....................................$372,800,000
4087	4087	15 2038....................................$384,000,000
4088	4088	16 2039....................................$395,500,000
4089	4089	17 2040....................................$407,400,000
4090	4090	18 2041....................................$419,600,000
4091	4091	19 2042....................................$432,200,000
4092	4092	20 2043....................................$445,100,000
4093	4093	21 Beginning July 1, 2021 and until July 1, 2022, subject to
4094	4094	22 the payment of amounts into the County and Mass Transit
4095	4095	23 District Fund, the Local Government Tax Fund, the Build
4096	4096	24 Illinois Fund, the McCormick Place Expansion Project Fund, the
4097	4097	25 Illinois Tax Increment Fund, and the Tax Compliance and
4098	4098	26 Administration Fund as provided in this Section, the
4099	4099
4100	4100
4101	4101
4102	4102
4103	4103
4104	4104	SB0121 - 108 - LRB104 07516 HLH 17560 b
4105	4105
4106	4106
4107	4107	SB0121- 109 -LRB104 07516 HLH 17560 b SB0121 - 109 - LRB104 07516 HLH 17560 b
4108	4108	SB0121 - 109 - LRB104 07516 HLH 17560 b
4109	4109	1 Department shall pay each month into the Road Fund the amount
4110	4110	2 estimated to represent 16% of the net revenue realized from
4111	4111	3 the taxes imposed on motor fuel and gasohol. Beginning July 1,
4112	4112	4 2022 and until July 1, 2023, subject to the payment of amounts
4113	4113	5 into the County and Mass Transit District Fund, the Local
4114	4114	6 Government Tax Fund, the Build Illinois Fund, the McCormick
4115	4115	7 Place Expansion Project Fund, the Illinois Tax Increment Fund,
4116	4116	8 and the Tax Compliance and Administration Fund as provided in
4117	4117	9 this Section, the Department shall pay each month into the
4118	4118	10 Road Fund the amount estimated to represent 32% of the net
4119	4119	11 revenue realized from the taxes imposed on motor fuel and
4120	4120	12 gasohol. Beginning July 1, 2023 and until July 1, 2024,
4121	4121	13 subject to the payment of amounts into the County and Mass
4122	4122	14 Transit District Fund, the Local Government Tax Fund, the
4123	4123	15 Build Illinois Fund, the McCormick Place Expansion Project
4124	4124	16 Fund, the Illinois Tax Increment Fund, and the Tax Compliance
4125	4125	17 and Administration Fund as provided in this Section, the
4126	4126	18 Department shall pay each month into the Road Fund the amount
4127	4127	19 estimated to represent 48% of the net revenue realized from
4128	4128	20 the taxes imposed on motor fuel and gasohol. Beginning July 1,
4129	4129	21 2024 and until July 1, 2025, subject to the payment of amounts
4130	4130	22 into the County and Mass Transit District Fund, the Local
4131	4131	23 Government Tax Fund, the Build Illinois Fund, the McCormick
4132	4132	24 Place Expansion Project Fund, the Illinois Tax Increment Fund,
4133	4133	25 and the Tax Compliance and Administration Fund as provided in
4134	4134	26 this Section, the Department shall pay each month into the
4135	4135
4136	4136
4137	4137
4138	4138
4139	4139
4140	4140	SB0121 - 109 - LRB104 07516 HLH 17560 b
4141	4141
4142	4142
4143	4143	SB0121- 110 -LRB104 07516 HLH 17560 b SB0121 - 110 - LRB104 07516 HLH 17560 b
4144	4144	SB0121 - 110 - LRB104 07516 HLH 17560 b
4145	4145	1 Road Fund the amount estimated to represent 64% of the net
4146	4146	2 revenue realized from the taxes imposed on motor fuel and
4147	4147	3 gasohol. Beginning on July 1, 2025, subject to the payment of
4148	4148	4 amounts into the County and Mass Transit District Fund, the
4149	4149	5 Local Government Tax Fund, the Build Illinois Fund, the
4150	4150	6 McCormick Place Expansion Project Fund, the Illinois Tax
4151	4151	7 Increment Fund, and the Tax Compliance and Administration Fund
4152	4152	8 as provided in this Section, the Department shall pay each
4153	4153	9 month into the Road Fund the amount estimated to represent 80%
4154	4154	10 of the net revenue realized from the taxes imposed on motor
4155	4155	11 fuel and gasohol. As used in this paragraph "motor fuel" has
4156	4156	12 the meaning given to that term in Section 1.1 of the Motor Fuel
4157	4157	13 Tax Law, and "gasohol" has the meaning given to that term in
4158	4158	14 Section 3-40 of the Use Tax Act.
4159	4159	15 Of the remainder of the moneys received by the Department
4160	4160	16 pursuant to this Act, 75% shall be paid into the General
4161	4161	17 Revenue Fund of the State treasury and 25% shall be reserved in
4162	4162	18 a special account and used only for the transfer to the Common
4163	4163	19 School Fund as part of the monthly transfer from the General
4164	4164	20 Revenue Fund in accordance with Section 8a of the State
4165	4165	21 Finance Act.
4166	4166	22 The Department may, upon separate written notice to a
4167	4167	23 taxpayer, require the taxpayer to prepare and file with the
4168	4168	24 Department on a form prescribed by the Department within not
4169	4169	25 less than 60 days after receipt of the notice an annual
4170	4170	26 information return for the tax year specified in the notice.
4171	4171
4172	4172
4173	4173
4174	4174
4175	4175
4176	4176	SB0121 - 110 - LRB104 07516 HLH 17560 b
4177	4177
4178	4178
4179	4179	SB0121- 111 -LRB104 07516 HLH 17560 b SB0121 - 111 - LRB104 07516 HLH 17560 b
4180	4180	SB0121 - 111 - LRB104 07516 HLH 17560 b
4181	4181	1 Such annual return to the Department shall include a statement
4182	4182	2 of gross receipts as shown by the taxpayer's last federal
4183	4183	3 income tax return. If the total receipts of the business as
4184	4184	4 reported in the federal income tax return do not agree with the
4185	4185	5 gross receipts reported to the Department of Revenue for the
4186	4186	6 same period, the taxpayer shall attach to his annual return a
4187	4187	7 schedule showing a reconciliation of the 2 amounts and the
4188	4188	8 reasons for the difference. The taxpayer's annual return to
4189	4189	9 the Department shall also disclose the cost of goods sold by
4190	4190	10 the taxpayer during the year covered by such return, opening
4191	4191	11 and closing inventories of such goods for such year, cost of
4192	4192	12 goods used from stock or taken from stock and given away by the
4193	4193	13 taxpayer during such year, pay roll information of the
4194	4194	14 taxpayer's business during such year and any additional
4195	4195	15 reasonable information which the Department deems would be
4196	4196	16 helpful in determining the accuracy of the monthly, quarterly
4197	4197	17 or annual returns filed by such taxpayer as hereinbefore
4198	4198	18 provided for in this Section.
4199	4199	19 If the annual information return required by this Section
4200	4200	20 is not filed when and as required, the taxpayer shall be liable
4201	4201	21 as follows:
4202	4202	22 (i) Until January 1, 1994, the taxpayer shall be
4203	4203	23 liable for a penalty equal to 1/6 of 1% of the tax due from
4204	4204	24 such taxpayer under this Act during the period to be
4205	4205	25 covered by the annual return for each month or fraction of
4206	4206	26 a month until such return is filed as required, the
4207	4207
4208	4208
4209	4209
4210	4210
4211	4211
4212	4212	SB0121 - 111 - LRB104 07516 HLH 17560 b
4213	4213
4214	4214
4215	4215	SB0121- 112 -LRB104 07516 HLH 17560 b SB0121 - 112 - LRB104 07516 HLH 17560 b
4216	4216	SB0121 - 112 - LRB104 07516 HLH 17560 b
4217	4217	1 penalty to be assessed and collected in the same manner as
4218	4218	2 any other penalty provided for in this Act.
4219	4219	3 (ii) On and after January 1, 1994, the taxpayer shall
4220	4220	4 be liable for a penalty as described in Section 3-4 of the
4221	4221	5 Uniform Penalty and Interest Act.
4222	4222	6 The chief executive officer, proprietor, owner, or highest
4223	4223	7 ranking manager shall sign the annual return to certify the
4224	4224	8 accuracy of the information contained therein. Any person who
4225	4225	9 willfully signs the annual return containing false or
4226	4226	10 inaccurate information shall be guilty of perjury and punished
4227	4227	11 accordingly. The annual return form prescribed by the
4228	4228	12 Department shall include a warning that the person signing the
4229	4229	13 return may be liable for perjury.
4230	4230	14 The foregoing portion of this Section concerning the
4231	4231	15 filing of an annual information return shall not apply to a
4232	4232	16 serviceman who is not required to file an income tax return
4233	4233	17 with the United States Government.
4234	4234	18 As soon as possible after the first day of each month, upon
4235	4235	19 certification of the Department of Revenue, the Comptroller
4236	4236	20 shall order transferred and the Treasurer shall transfer from
4237	4237	21 the General Revenue Fund to the Motor Fuel Tax Fund an amount
4238	4238	22 equal to 1.7% of 80% of the net revenue realized under this Act
4239	4239	23 for the second preceding month. Beginning April 1, 2000, this
4240	4240	24 transfer is no longer required and shall not be made.
4241	4241	25 Net revenue realized for a month shall be the revenue
4242	4242	26 collected by the State pursuant to this Act, less the amount
4243	4243
4244	4244
4245	4245
4246	4246
4247	4247
4248	4248	SB0121 - 112 - LRB104 07516 HLH 17560 b
4249	4249
4250	4250
4251	4251	SB0121- 113 -LRB104 07516 HLH 17560 b SB0121 - 113 - LRB104 07516 HLH 17560 b
4252	4252	SB0121 - 113 - LRB104 07516 HLH 17560 b
4253	4253	1 paid out during that month as refunds to taxpayers for
4254	4254	2 overpayment of liability.
4255	4255	3 For greater simplicity of administration, it shall be
4256	4256	4 permissible for manufacturers, importers and wholesalers whose
4257	4257	5 products are sold by numerous servicemen in Illinois, and who
4258	4258	6 wish to do so, to assume the responsibility for accounting and
4259	4259	7 paying to the Department all tax accruing under this Act with
4260	4260	8 respect to such sales, if the servicemen who are affected do
4261	4261	9 not make written objection to the Department to this
4262	4262	10 arrangement.
4263	4263	11 (Source: P.A. 102-700, eff. 4-19-22; 103-9, eff. 6-7-23;
4264	4264	12 103-363, eff. 7-28-23; 103-592, eff. 6-7-24; 103-605, eff.
4265	4265	13 7-1-24.)
4266	4266	14 Section 915. The Retailers' Occupation Tax Act is amended
4267	4267	15 by changing Sections 2-10 and 3 as follows:
4268	4268	16 (35 ILCS 120/2-10)
4269	4269	17 Sec. 2-10. Rate of tax. Unless otherwise provided in this
4270	4270	18 Section, the tax imposed by this Act is at the rate of 6.25% of
4271	4271	19 gross receipts from sales, which, on and after January 1,
4272	4272	20 2025, includes leases, of tangible personal property made in
4273	4273	21 the course of business.
4274	4274	22 Beginning on January 1, 2025, with respect to tangible
4275	4275	23 personal property that is purchased from a retailer located in
4276	4276	24 a Community Revitalization Zone created under the Community
4277	4277
4278	4278
4279	4279
4280	4280
4281	4281
4282	4282	SB0121 - 113 - LRB104 07516 HLH 17560 b
4283	4283
4284	4284
4285	4285	SB0121- 114 -LRB104 07516 HLH 17560 b SB0121 - 114 - LRB104 07516 HLH 17560 b
4286	4286	SB0121 - 114 - LRB104 07516 HLH 17560 b
4287	4287	1 Revitalization Zone Act (other than tangible personal property
4288	4288	2 that is otherwise subject to a 1% rate of tax or a 1.25% rate
4289	4289	3 of tax under this Act), the tax is imposed at the rate of
4290	4290	4 3.25%.
4291	4291	5 Beginning on July 1, 2000 and through December 31, 2000,
4292	4292	6 with respect to motor fuel, as defined in Section 1.1 of the
4293	4293	7 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
4294	4294	8 the Use Tax Act, the tax is imposed at the rate of 1.25%.
4295	4295	9 Beginning on August 6, 2010 through August 15, 2010, and
4296	4296	10 beginning again on August 5, 2022 through August 14, 2022,
4297	4297	11 with respect to sales tax holiday items as defined in Section
4298	4298	12 2-8 of this Act, the tax is imposed at the rate of 1.25%.
4299	4299	13 Within 14 days after July 1, 2000 (the effective date of
4300	4300	14 Public Act 91-872), each retailer of motor fuel and gasohol
4301	4301	15 shall cause the following notice to be posted in a prominently
4302	4302	16 visible place on each retail dispensing device that is used to
4303	4303	17 dispense motor fuel or gasohol in the State of Illinois: "As of
4304	4304	18 July 1, 2000, the State of Illinois has eliminated the State's
4305	4305	19 share of sales tax on motor fuel and gasohol through December
4306	4306	20 31, 2000. The price on this pump should reflect the
4307	4307	21 elimination of the tax." The notice shall be printed in bold
4308	4308	22 print on a sign that is no smaller than 4 inches by 8 inches.
4309	4309	23 The sign shall be clearly visible to customers. Any retailer
4310	4310	24 who fails to post or maintain a required sign through December
4311	4311	25 31, 2000 is guilty of a petty offense for which the fine shall
4312	4312	26 be $500 per day per each retail premises where a violation
4313	4313
4314	4314
4315	4315
4316	4316
4317	4317
4318	4318	SB0121 - 114 - LRB104 07516 HLH 17560 b
4319	4319
4320	4320
4321	4321	SB0121- 115 -LRB104 07516 HLH 17560 b SB0121 - 115 - LRB104 07516 HLH 17560 b
4322	4322	SB0121 - 115 - LRB104 07516 HLH 17560 b
4323	4323	1 occurs.
4324	4324	2 With respect to gasohol, as defined in the Use Tax Act, the
4325	4325	3 tax imposed by this Act applies to (i) 70% of the proceeds of
4326	4326	4 sales made on or after January 1, 1990, and before July 1,
4327	4327	5 2003, (ii) 80% of the proceeds of sales made on or after July
4328	4328	6 1, 2003 and on or before July 1, 2017, (iii) 100% of the
4329	4329	7 proceeds of sales made after July 1, 2017 and prior to January
4330	4330	8 1, 2024, (iv) 90% of the proceeds of sales made on or after
4331	4331	9 January 1, 2024 and on or before December 31, 2028, and (v)
4332	4332	10 100% of the proceeds of sales made after December 31, 2028. If,
4333	4333	11 at any time, however, the tax under this Act on sales of
4334	4334	12 gasohol, as defined in the Use Tax Act, is imposed at the rate
4335	4335	13 of 1.25%, then the tax imposed by this Act applies to 100% of
4336	4336	14 the proceeds of sales of gasohol made during that time.
4337	4337	15 With respect to mid-range ethanol blends, as defined in
4338	4338	16 Section 3-44.3 of the Use Tax Act, the tax imposed by this Act
4339	4339	17 applies to (i) 80% of the proceeds of sales made on or after
4340	4340	18 January 1, 2024 and on or before December 31, 2028 and (ii)
4341	4341	19 100% of the proceeds of sales made after December 31, 2028. If,
4342	4342	20 at any time, however, the tax under this Act on sales of
4343	4343	21 mid-range ethanol blends is imposed at the rate of 1.25%, then
4344	4344	22 the tax imposed by this Act applies to 100% of the proceeds of
4345	4345	23 sales of mid-range ethanol blends made during that time.
4346	4346	24 With respect to majority blended ethanol fuel, as defined
4347	4347	25 in the Use Tax Act, the tax imposed by this Act does not apply
4348	4348	26 to the proceeds of sales made on or after July 1, 2003 and on
4349	4349
4350	4350
4351	4351
4352	4352
4353	4353
4354	4354	SB0121 - 115 - LRB104 07516 HLH 17560 b
4355	4355
4356	4356
4357	4357	SB0121- 116 -LRB104 07516 HLH 17560 b SB0121 - 116 - LRB104 07516 HLH 17560 b
4358	4358	SB0121 - 116 - LRB104 07516 HLH 17560 b
4359	4359	1 or before December 31, 2028 but applies to 100% of the proceeds
4360	4360	2 of sales made thereafter.
4361	4361	3 With respect to biodiesel blends, as defined in the Use
4362	4362	4 Tax Act, with no less than 1% and no more than 10% biodiesel,
4363	4363	5 the tax imposed by this Act applies to (i) 80% of the proceeds
4364	4364	6 of sales made on or after July 1, 2003 and on or before
4365	4365	7 December 31, 2018 and (ii) 100% of the proceeds of sales made
4366	4366	8 after December 31, 2018 and before January 1, 2024. On and
4367	4367	9 after January 1, 2024 and on or before December 31, 2030, the
4368	4368	10 taxation of biodiesel, renewable diesel, and biodiesel blends
4369	4369	11 shall be as provided in Section 3-5.1 of the Use Tax Act. If,
4370	4370	12 at any time, however, the tax under this Act on sales of
4371	4371	13 biodiesel blends, as defined in the Use Tax Act, with no less
4372	4372	14 than 1% and no more than 10% biodiesel is imposed at the rate
4373	4373	15 of 1.25%, then the tax imposed by this Act applies to 100% of
4374	4374	16 the proceeds of sales of biodiesel blends with no less than 1%
4375	4375	17 and no more than 10% biodiesel made during that time.
4376	4376	18 With respect to biodiesel, as defined in the Use Tax Act,
4377	4377	19 and biodiesel blends, as defined in the Use Tax Act, with more
4378	4378	20 than 10% but no more than 99% biodiesel, the tax imposed by
4379	4379	21 this Act does not apply to the proceeds of sales made on or
4380	4380	22 after July 1, 2003 and on or before December 31, 2023. On and
4381	4381	23 after January 1, 2024 and on or before December 31, 2030, the
4382	4382	24 taxation of biodiesel, renewable diesel, and biodiesel blends
4383	4383	25 shall be as provided in Section 3-5.1 of the Use Tax Act.
4384	4384	26 Until July 1, 2022 and from July 1, 2023 through December
4385	4385
4386	4386
4387	4387
4388	4388
4389	4389
4390	4390	SB0121 - 116 - LRB104 07516 HLH 17560 b
4391	4391
4392	4392
4393	4393	SB0121- 117 -LRB104 07516 HLH 17560 b SB0121 - 117 - LRB104 07516 HLH 17560 b
4394	4394	SB0121 - 117 - LRB104 07516 HLH 17560 b
4395	4395	1 31, 2025, with respect to food for human consumption that is to
4396	4396	2 be consumed off the premises where it is sold (other than
4397	4397	3 alcoholic beverages, food consisting of or infused with adult
4398	4398	4 use cannabis, soft drinks, and food that has been prepared for
4399	4399	5 immediate consumption), the tax is imposed at the rate of 1%.
4400	4400	6 Beginning July 1, 2022 and until July 1, 2023, with respect to
4401	4401	7 food for human consumption that is to be consumed off the
4402	4402	8 premises where it is sold (other than alcoholic beverages,
4403	4403	9 food consisting of or infused with adult use cannabis, soft
4404	4404	10 drinks, and food that has been prepared for immediate
4405	4405	11 consumption), the tax is imposed at the rate of 0%. On and
4406	4406	12 after January 1, 2026, food for human consumption that is to be
4407	4407	13 consumed off the premises where it is sold (other than
4408	4408	14 alcoholic beverages, food consisting of or infused with adult
4409	4409	15 use cannabis, soft drinks, candy, and food that has been
4410	4410	16 prepared for immediate consumption) is exempt from the tax
4411	4411	17 imposed by this Act.
4412	4412	18 With respect to prescription and nonprescription
4413	4413	19 medicines, drugs, medical appliances, products classified as
4414	4414	20 Class III medical devices by the United States Food and Drug
4415	4415	21 Administration that are used for cancer treatment pursuant to
4416	4416	22 a prescription, as well as any accessories and components
4417	4417	23 related to those devices, modifications to a motor vehicle for
4418	4418	24 the purpose of rendering it usable by a person with a
4419	4419	25 disability, and insulin, blood sugar testing materials,
4420	4420	26 syringes, and needles used by human diabetics, the tax is
4421	4421
4422	4422
4423	4423
4424	4424
4425	4425
4426	4426	SB0121 - 117 - LRB104 07516 HLH 17560 b
4427	4427
4428	4428
4429	4429	SB0121- 118 -LRB104 07516 HLH 17560 b SB0121 - 118 - LRB104 07516 HLH 17560 b
4430	4430	SB0121 - 118 - LRB104 07516 HLH 17560 b
4431	4431	1 imposed at the rate of 1%. For the purposes of this Section,
4432	4432	2 until September 1, 2009: the term "soft drinks" means any
4433	4433	3 complete, finished, ready-to-use, non-alcoholic drink, whether
4434	4434	4 carbonated or not, including, but not limited to, soda water,
4435	4435	5 cola, fruit juice, vegetable juice, carbonated water, and all
4436	4436	6 other preparations commonly known as soft drinks of whatever
4437	4437	7 kind or description that are contained in any closed or sealed
4438	4438	8 bottle, can, carton, or container, regardless of size; but
4439	4439	9 "soft drinks" does not include coffee, tea, non-carbonated
4440	4440	10 water, infant formula, milk or milk products as defined in the
4441	4441	11 Grade A Pasteurized Milk and Milk Products Act, or drinks
4442	4442	12 containing 50% or more natural fruit or vegetable juice.
4443	4443	13 Notwithstanding any other provisions of this Act,
4444	4444	14 beginning September 1, 2009, "soft drinks" means non-alcoholic
4445	4445	15 beverages that contain natural or artificial sweeteners. "Soft
4446	4446	16 drinks" does not include beverages that contain milk or milk
4447	4447	17 products, soy, rice or similar milk substitutes, or greater
4448	4448	18 than 50% of vegetable or fruit juice by volume.
4449	4449	19 Until August 1, 2009, and notwithstanding any other
4450	4450	20 provisions of this Act, "food for human consumption that is to
4451	4451	21 be consumed off the premises where it is sold" includes all
4452	4452	22 food sold through a vending machine, except soft drinks and
4453	4453	23 food products that are dispensed hot from a vending machine,
4454	4454	24 regardless of the location of the vending machine. Beginning
4455	4455	25 August 1, 2009, and notwithstanding any other provisions of
4456	4456	26 this Act, "food for human consumption that is to be consumed
4457	4457
4458	4458
4459	4459
4460	4460
4461	4461
4462	4462	SB0121 - 118 - LRB104 07516 HLH 17560 b
4463	4463
4464	4464
4465	4465	SB0121- 119 -LRB104 07516 HLH 17560 b SB0121 - 119 - LRB104 07516 HLH 17560 b
4466	4466	SB0121 - 119 - LRB104 07516 HLH 17560 b
4467	4467	1 off the premises where it is sold" includes all food sold
4468	4468	2 through a vending machine, except soft drinks, candy, and food
4469	4469	3 products that are dispensed hot from a vending machine,
4470	4470	4 regardless of the location of the vending machine.
4471	4471	5 Notwithstanding any other provisions of this Act,
4472	4472	6 beginning September 1, 2009, "food for human consumption that
4473	4473	7 is to be consumed off the premises where it is sold" does not
4474	4474	8 include candy. For purposes of this Section, "candy" means a
4475	4475	9 preparation of sugar, honey, or other natural or artificial
4476	4476	10 sweeteners in combination with chocolate, fruits, nuts or
4477	4477	11 other ingredients or flavorings in the form of bars, drops, or
4478	4478	12 pieces. "Candy" does not include any preparation that contains
4479	4479	13 flour or requires refrigeration.
4480	4480	14 Notwithstanding any other provisions of this Act,
4481	4481	15 beginning September 1, 2009, "nonprescription medicines and
4482	4482	16 drugs" does not include grooming and hygiene products. For
4483	4483	17 purposes of this Section, "grooming and hygiene products"
4484	4484	18 includes, but is not limited to, soaps and cleaning solutions,
4485	4485	19 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
4486	4486	20 lotions and screens, unless those products are available by
4487	4487	21 prescription only, regardless of whether the products meet the
4488	4488	22 definition of "over-the-counter-drugs". For the purposes of
4489	4489	23 this paragraph, "over-the-counter-drug" means a drug for human
4490	4490	24 use that contains a label that identifies the product as a drug
4491	4491	25 as required by 21 CFR 201.66. The "over-the-counter-drug"
4492	4492	26 label includes:
4493	4493
4494	4494
4495	4495
4496	4496
4497	4497
4498	4498	SB0121 - 119 - LRB104 07516 HLH 17560 b
4499	4499
4500	4500
4501	4501	SB0121- 120 -LRB104 07516 HLH 17560 b SB0121 - 120 - LRB104 07516 HLH 17560 b
4502	4502	SB0121 - 120 - LRB104 07516 HLH 17560 b
4503	4503	1 (A) a "Drug Facts" panel; or
4504	4504	2 (B) a statement of the "active ingredient(s)" with a
4505	4505	3 list of those ingredients contained in the compound,
4506	4506	4 substance or preparation.
4507	4507	5 Beginning on January 1, 2014 (the effective date of Public
4508	4508	6 Act 98-122), "prescription and nonprescription medicines and
4509	4509	7 drugs" includes medical cannabis purchased from a registered
4510	4510	8 dispensing organization under the Compassionate Use of Medical
4511	4511	9 Cannabis Program Act.
4512	4512	10 As used in this Section, "adult use cannabis" means
4513	4513	11 cannabis subject to tax under the Cannabis Cultivation
4514	4514	12 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
4515	4515	13 and does not include cannabis subject to tax under the
4516	4516	14 Compassionate Use of Medical Cannabis Program Act.
4517	4517	15 (Source: P.A. 102-4, eff. 4-27-21; 102-700, Article 20,
4518	4518	16 Section 20-20, eff. 4-19-22; 102-700, Article 60, Section
4519	4519	17 60-30, eff. 4-19-22; 102-700, Article 65, Section 65-10, eff.
4520	4520	18 4-19-22; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-592,
4521	4521	19 eff. 1-1-25; 103-781, eff. 8-5-24; revised 11-26-24.)
4522	4522	20 (35 ILCS 120/3)
4523	4523	21 Sec. 3. Except as provided in this Section, on or before
4524	4524	22 the twentieth day of each calendar month, every person engaged
4525	4525	23 in the business of selling, which, on and after January 1,
4526	4526	24 2025, includes leasing, tangible personal property at retail
4527	4527	25 in this State during the preceding calendar month shall file a
4528	4528
4529	4529
4530	4530
4531	4531
4532	4532
4533	4533	SB0121 - 120 - LRB104 07516 HLH 17560 b
4534	4534
4535	4535
4536	4536	SB0121- 121 -LRB104 07516 HLH 17560 b SB0121 - 121 - LRB104 07516 HLH 17560 b
4537	4537	SB0121 - 121 - LRB104 07516 HLH 17560 b
4538	4538	1 return with the Department, stating:
4539	4539	2 1. The name of the seller;
4540	4540	3 2. His residence address and the address of his
4541	4541	4 principal place of business and the address of the
4542	4542	5 principal place of business (if that is a different
4543	4543	6 address) from which he engages in the business of selling
4544	4544	7 tangible personal property at retail in this State;
4545	4545	8 3. Total amount of receipts received by him during the
4546	4546	9 preceding calendar month or quarter, as the case may be,
4547	4547	10 from sales of tangible personal property, and from
4548	4548	11 services furnished, by him during such preceding calendar
4549	4549	12 month or quarter;
4550	4550	13 4. Total amount received by him during the preceding
4551	4551	14 calendar month or quarter on charge and time sales of
4552	4552	15 tangible personal property, and from services furnished,
4553	4553	16 by him prior to the month or quarter for which the return
4554	4554	17 is filed;
4555	4555	18 5. Deductions allowed by law;
4556	4556	19 6. Gross receipts which were received by him during
4557	4557	20 the preceding calendar month or quarter and upon the basis
4558	4558	21 of which the tax is imposed, including gross receipts on
4559	4559	22 food for human consumption that is to be consumed off the
4560	4560	23 premises where it is sold (other than alcoholic beverages,
4561	4561	24 food consisting of or infused with adult use cannabis,
4562	4562	25 soft drinks, and food that has been prepared for immediate
4563	4563	26 consumption) which were received during the preceding
4564	4564
4565	4565
4566	4566
4567	4567
4568	4568
4569	4569	SB0121 - 121 - LRB104 07516 HLH 17560 b
4570	4570
4571	4571
4572	4572	SB0121- 122 -LRB104 07516 HLH 17560 b SB0121 - 122 - LRB104 07516 HLH 17560 b
4573	4573	SB0121 - 122 - LRB104 07516 HLH 17560 b
4574	4574	1 calendar month or quarter and upon which tax would have
4575	4575	2 been due but for the 0% rate imposed under Public Act
4576	4576	3 102-700;
4577	4577	4 7. The amount of credit provided in Section 2d of this
4578	4578	5 Act;
4579	4579	6 8. The amount of tax due, including the amount of tax
4580	4580	7 that would have been due on food for human consumption
4581	4581	8 that is to be consumed off the premises where it is sold
4582	4582	9 (other than alcoholic beverages, food consisting of or
4583	4583	10 infused with adult use cannabis, soft drinks, and food
4584	4584	11 that has been prepared for immediate consumption) but for
4585	4585	12 the 0% rate imposed under Public Act 102-700;
4586	4586	13 9. The signature of the taxpayer; and
4587	4587	14 10. Such other reasonable information as the
4588	4588	15 Department may require.
4589	4589	16 In the case of leases, except as otherwise provided in
4590	4590	17 this Act, the lessor must remit for each tax return period only
4591	4591	18 the tax applicable to that part of the selling price actually
4592	4592	19 received during such tax return period.
4593	4593	20 On and after January 1, 2018, except for returns required
4594	4594	21 to be filed prior to January 1, 2023 for motor vehicles,
4595	4595	22 watercraft, aircraft, and trailers that are required to be
4596	4596	23 registered with an agency of this State, with respect to
4597	4597	24 retailers whose annual gross receipts average $20,000 or more,
4598	4598	25 all returns required to be filed pursuant to this Act shall be
4599	4599	26 filed electronically. On and after January 1, 2023, with
4600	4600
4601	4601
4602	4602
4603	4603
4604	4604
4605	4605	SB0121 - 122 - LRB104 07516 HLH 17560 b
4606	4606
4607	4607
4608	4608	SB0121- 123 -LRB104 07516 HLH 17560 b SB0121 - 123 - LRB104 07516 HLH 17560 b
4609	4609	SB0121 - 123 - LRB104 07516 HLH 17560 b
4610	4610	1 respect to retailers whose annual gross receipts average
4611	4611	2 $20,000 or more, all returns required to be filed pursuant to
4612	4612	3 this Act, including, but not limited to, returns for motor
4613	4613	4 vehicles, watercraft, aircraft, and trailers that are required
4614	4614	5 to be registered with an agency of this State, shall be filed
4615	4615	6 electronically. Retailers who demonstrate that they do not
4616	4616	7 have access to the Internet or demonstrate hardship in filing
4617	4617	8 electronically may petition the Department to waive the
4618	4618	9 electronic filing requirement.
4619	4619	10 If a taxpayer fails to sign a return within 30 days after
4620	4620	11 the proper notice and demand for signature by the Department,
4621	4621	12 the return shall be considered valid and any amount shown to be
4622	4622	13 due on the return shall be deemed assessed.
4623	4623	14 Each return shall be accompanied by the statement of
4624	4624	15 prepaid tax issued pursuant to Section 2e for which credit is
4625	4625	16 claimed.
4626	4626	17 Prior to October 1, 2003 and on and after September 1,
4627	4627	18 2004, a retailer may accept a Manufacturer's Purchase Credit
4628	4628	19 certification from a purchaser in satisfaction of Use Tax as
4629	4629	20 provided in Section 3-85 of the Use Tax Act if the purchaser
4630	4630	21 provides the appropriate documentation as required by Section
4631	4631	22 3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
4632	4632	23 certification, accepted by a retailer prior to October 1, 2003
4633	4633	24 and on and after September 1, 2004 as provided in Section 3-85
4634	4634	25 of the Use Tax Act, may be used by that retailer to satisfy
4635	4635	26 Retailers' Occupation Tax liability in the amount claimed in
4636	4636
4637	4637
4638	4638
4639	4639
4640	4640
4641	4641	SB0121 - 123 - LRB104 07516 HLH 17560 b
4642	4642
4643	4643
4644	4644	SB0121- 124 -LRB104 07516 HLH 17560 b SB0121 - 124 - LRB104 07516 HLH 17560 b
4645	4645	SB0121 - 124 - LRB104 07516 HLH 17560 b
4646	4646	1 the certification, not to exceed 6.25% of the receipts subject
4647	4647	2 to tax from a qualifying purchase. A Manufacturer's Purchase
4648	4648	3 Credit reported on any original or amended return filed under
4649	4649	4 this Act after October 20, 2003 for reporting periods prior to
4650	4650	5 September 1, 2004 shall be disallowed. Manufacturer's Purchase
4651	4651	6 Credit reported on annual returns due on or after January 1,
4652	4652	7 2005 will be disallowed for periods prior to September 1,
4653	4653	8 2004. No Manufacturer's Purchase Credit may be used after
4654	4654	9 September 30, 2003 through August 31, 2004 to satisfy any tax
4655	4655	10 liability imposed under this Act, including any audit
4656	4656	11 liability.
4657	4657	12 Beginning on July 1, 2023 and through December 31, 2032, a
4658	4658	13 retailer may accept a Sustainable Aviation Fuel Purchase
4659	4659	14 Credit certification from an air common carrier-purchaser in
4660	4660	15 satisfaction of Use Tax on aviation fuel as provided in
4661	4661	16 Section 3-87 of the Use Tax Act if the purchaser provides the
4662	4662	17 appropriate documentation as required by Section 3-87 of the
4663	4663	18 Use Tax Act. A Sustainable Aviation Fuel Purchase Credit
4664	4664	19 certification accepted by a retailer in accordance with this
4665	4665	20 paragraph may be used by that retailer to satisfy Retailers'
4666	4666	21 Occupation Tax liability (but not in satisfaction of penalty
4667	4667	22 or interest) in the amount claimed in the certification, not
4668	4668	23 to exceed 6.25% of the receipts subject to tax from a sale of
4669	4669	24 aviation fuel. In addition, for a sale of aviation fuel to
4670	4670	25 qualify to earn the Sustainable Aviation Fuel Purchase Credit,
4671	4671	26 retailers must retain in their books and records a
4672	4672
4673	4673
4674	4674
4675	4675
4676	4676
4677	4677	SB0121 - 124 - LRB104 07516 HLH 17560 b
4678	4678
4679	4679
4680	4680	SB0121- 125 -LRB104 07516 HLH 17560 b SB0121 - 125 - LRB104 07516 HLH 17560 b
4681	4681	SB0121 - 125 - LRB104 07516 HLH 17560 b
4682	4682	1 certification from the producer of the aviation fuel that the
4683	4683	2 aviation fuel sold by the retailer and for which a sustainable
4684	4684	3 aviation fuel purchase credit was earned meets the definition
4685	4685	4 of sustainable aviation fuel under Section 3-87 of the Use Tax
4686	4686	5 Act. The documentation must include detail sufficient for the
4687	4687	6 Department to determine the number of gallons of sustainable
4688	4688	7 aviation fuel sold.
4689	4689	8 The Department may require returns to be filed on a
4690	4690	9 quarterly basis. If so required, a return for each calendar
4691	4691	10 quarter shall be filed on or before the twentieth day of the
4692	4692	11 calendar month following the end of such calendar quarter. The
4693	4693	12 taxpayer shall also file a return with the Department for each
4694	4694	13 of the first 2 months of each calendar quarter, on or before
4695	4695	14 the twentieth day of the following calendar month, stating:
4696	4696	15 1. The name of the seller;
4697	4697	16 2. The address of the principal place of business from
4698	4698	17 which he engages in the business of selling tangible
4699	4699	18 personal property at retail in this State;
4700	4700	19 3. The total amount of taxable receipts received by
4701	4701	20 him during the preceding calendar month from sales of
4702	4702	21 tangible personal property by him during such preceding
4703	4703	22 calendar month, including receipts from charge and time
4704	4704	23 sales, but less all deductions allowed by law;
4705	4705	24 4. The amount of credit provided in Section 2d of this
4706	4706	25 Act;
4707	4707	26 5. The amount of tax due; and
4708	4708
4709	4709
4710	4710
4711	4711
4712	4712
4713	4713	SB0121 - 125 - LRB104 07516 HLH 17560 b
4714	4714
4715	4715
4716	4716	SB0121- 126 -LRB104 07516 HLH 17560 b SB0121 - 126 - LRB104 07516 HLH 17560 b
4717	4717	SB0121 - 126 - LRB104 07516 HLH 17560 b
4718	4718	1 6. Such other reasonable information as the Department
4719	4719	2 may require.
4720	4720	3 Every person engaged in the business of selling aviation
4721	4721	4 fuel at retail in this State during the preceding calendar
4722	4722	5 month shall, instead of reporting and paying tax as otherwise
4723	4723	6 required by this Section, report and pay such tax on a separate
4724	4724	7 aviation fuel tax return. The requirements related to the
4725	4725	8 return shall be as otherwise provided in this Section.
4726	4726	9 Notwithstanding any other provisions of this Act to the
4727	4727	10 contrary, retailers selling aviation fuel shall file all
4728	4728	11 aviation fuel tax returns and shall make all aviation fuel tax
4729	4729	12 payments by electronic means in the manner and form required
4730	4730	13 by the Department. For purposes of this Section, "aviation
4731	4731	14 fuel" means jet fuel and aviation gasoline.
4732	4732	15 Beginning on October 1, 2003, any person who is not a
4733	4733	16 licensed distributor, importing distributor, or manufacturer,
4734	4734	17 as defined in the Liquor Control Act of 1934, but is engaged in
4735	4735	18 the business of selling, at retail, alcoholic liquor shall
4736	4736	19 file a statement with the Department of Revenue, in a format
4737	4737	20 and at a time prescribed by the Department, showing the total
4738	4738	21 amount paid for alcoholic liquor purchased during the
4739	4739	22 preceding month and such other information as is reasonably
4740	4740	23 required by the Department. The Department may adopt rules to
4741	4741	24 require that this statement be filed in an electronic or
4742	4742	25 telephonic format. Such rules may provide for exceptions from
4743	4743	26 the filing requirements of this paragraph. For the purposes of
4744	4744
4745	4745
4746	4746
4747	4747
4748	4748
4749	4749	SB0121 - 126 - LRB104 07516 HLH 17560 b
4750	4750
4751	4751
4752	4752	SB0121- 127 -LRB104 07516 HLH 17560 b SB0121 - 127 - LRB104 07516 HLH 17560 b
4753	4753	SB0121 - 127 - LRB104 07516 HLH 17560 b
4754	4754	1 this paragraph, the term "alcoholic liquor" shall have the
4755	4755	2 meaning prescribed in the Liquor Control Act of 1934.
4756	4756	3 Beginning on October 1, 2003, every distributor, importing
4757	4757	4 distributor, and manufacturer of alcoholic liquor as defined
4758	4758	5 in the Liquor Control Act of 1934, shall file a statement with
4759	4759	6 the Department of Revenue, no later than the 10th day of the
4760	4760	7 month for the preceding month during which transactions
4761	4761	8 occurred, by electronic means, showing the total amount of
4762	4762	9 gross receipts from the sale of alcoholic liquor sold or
4763	4763	10 distributed during the preceding month to purchasers;
4764	4764	11 identifying the purchaser to whom it was sold or distributed;
4765	4765	12 the purchaser's tax registration number; and such other
4766	4766	13 information reasonably required by the Department. A
4767	4767	14 distributor, importing distributor, or manufacturer of
4768	4768	15 alcoholic liquor must personally deliver, mail, or provide by
4769	4769	16 electronic means to each retailer listed on the monthly
4770	4770	17 statement a report containing a cumulative total of that
4771	4771	18 distributor's, importing distributor's, or manufacturer's
4772	4772	19 total sales of alcoholic liquor to that retailer no later than
4773	4773	20 the 10th day of the month for the preceding month during which
4774	4774	21 the transaction occurred. The distributor, importing
4775	4775	22 distributor, or manufacturer shall notify the retailer as to
4776	4776	23 the method by which the distributor, importing distributor, or
4777	4777	24 manufacturer will provide the sales information. If the
4778	4778	25 retailer is unable to receive the sales information by
4779	4779	26 electronic means, the distributor, importing distributor, or
4780	4780
4781	4781
4782	4782
4783	4783
4784	4784
4785	4785	SB0121 - 127 - LRB104 07516 HLH 17560 b
4786	4786
4787	4787
4788	4788	SB0121- 128 -LRB104 07516 HLH 17560 b SB0121 - 128 - LRB104 07516 HLH 17560 b
4789	4789	SB0121 - 128 - LRB104 07516 HLH 17560 b
4790	4790	1 manufacturer shall furnish the sales information by personal
4791	4791	2 delivery or by mail. For purposes of this paragraph, the term
4792	4792	3 "electronic means" includes, but is not limited to, the use of
4793	4793	4 a secure Internet website, e-mail, or facsimile.
4794	4794	5 If a total amount of less than $1 is payable, refundable or
4795	4795	6 creditable, such amount shall be disregarded if it is less
4796	4796	7 than 50 cents and shall be increased to $1 if it is 50 cents or
4797	4797	8 more.
4798	4798	9 Notwithstanding any other provision of this Act to the
4799	4799	10 contrary, retailers subject to tax on cannabis shall file all
4800	4800	11 cannabis tax returns and shall make all cannabis tax payments
4801	4801	12 by electronic means in the manner and form required by the
4802	4802	13 Department.
4803	4803	14 Beginning October 1, 1993, a taxpayer who has an average
4804	4804	15 monthly tax liability of $150,000 or more shall make all
4805	4805	16 payments required by rules of the Department by electronic
4806	4806	17 funds transfer. Beginning October 1, 1994, a taxpayer who has
4807	4807	18 an average monthly tax liability of $100,000 or more shall
4808	4808	19 make all payments required by rules of the Department by
4809	4809	20 electronic funds transfer. Beginning October 1, 1995, a
4810	4810	21 taxpayer who has an average monthly tax liability of $50,000
4811	4811	22 or more shall make all payments required by rules of the
4812	4812	23 Department by electronic funds transfer. Beginning October 1,
4813	4813	24 2000, a taxpayer who has an annual tax liability of $200,000 or
4814	4814	25 more shall make all payments required by rules of the
4815	4815	26 Department by electronic funds transfer. The term "annual tax
4816	4816
4817	4817
4818	4818
4819	4819
4820	4820
4821	4821	SB0121 - 128 - LRB104 07516 HLH 17560 b
4822	4822
4823	4823
4824	4824	SB0121- 129 -LRB104 07516 HLH 17560 b SB0121 - 129 - LRB104 07516 HLH 17560 b
4825	4825	SB0121 - 129 - LRB104 07516 HLH 17560 b
4826	4826	1 liability" shall be the sum of the taxpayer's liabilities
4827	4827	2 under this Act, and under all other State and local occupation
4828	4828	3 and use tax laws administered by the Department, for the
4829	4829	4 immediately preceding calendar year. The term "average monthly
4830	4830	5 tax liability" shall be the sum of the taxpayer's liabilities
4831	4831	6 under this Act, and under all other State and local occupation
4832	4832	7 and use tax laws administered by the Department, for the
4833	4833	8 immediately preceding calendar year divided by 12. Beginning
4834	4834	9 on October 1, 2002, a taxpayer who has a tax liability in the
4835	4835	10 amount set forth in subsection (b) of Section 2505-210 of the
4836	4836	11 Department of Revenue Law shall make all payments required by
4837	4837	12 rules of the Department by electronic funds transfer.
4838	4838	13 Before August 1 of each year beginning in 1993, the
4839	4839	14 Department shall notify all taxpayers required to make
4840	4840	15 payments by electronic funds transfer. All taxpayers required
4841	4841	16 to make payments by electronic funds transfer shall make those
4842	4842	17 payments for a minimum of one year beginning on October 1.
4843	4843	18 Any taxpayer not required to make payments by electronic
4844	4844	19 funds transfer may make payments by electronic funds transfer
4845	4845	20 with the permission of the Department.
4846	4846	21 All taxpayers required to make payment by electronic funds
4847	4847	22 transfer and any taxpayers authorized to voluntarily make
4848	4848	23 payments by electronic funds transfer shall make those
4849	4849	24 payments in the manner authorized by the Department.
4850	4850	25 The Department shall adopt such rules as are necessary to
4851	4851	26 effectuate a program of electronic funds transfer and the
4852	4852
4853	4853
4854	4854
4855	4855
4856	4856
4857	4857	SB0121 - 129 - LRB104 07516 HLH 17560 b
4858	4858
4859	4859
4860	4860	SB0121- 130 -LRB104 07516 HLH 17560 b SB0121 - 130 - LRB104 07516 HLH 17560 b
4861	4861	SB0121 - 130 - LRB104 07516 HLH 17560 b
4862	4862	1 requirements of this Section.
4863	4863	2 Any amount which is required to be shown or reported on any
4864	4864	3 return or other document under this Act shall, if such amount
4865	4865	4 is not a whole-dollar amount, be increased to the nearest
4866	4866	5 whole-dollar amount in any case where the fractional part of a
4867	4867	6 dollar is 50 cents or more, and decreased to the nearest
4868	4868	7 whole-dollar amount where the fractional part of a dollar is
4869	4869	8 less than 50 cents.
4870	4870	9 If the retailer is otherwise required to file a monthly
4871	4871	10 return and if the retailer's average monthly tax liability to
4872	4872	11 the Department does not exceed $200, the Department may
4873	4873	12 authorize his returns to be filed on a quarter annual basis,
4874	4874	13 with the return for January, February, and March of a given
4875	4875	14 year being due by April 20 of such year; with the return for
4876	4876	15 April, May, and June of a given year being due by July 20 of
4877	4877	16 such year; with the return for July, August, and September of a
4878	4878	17 given year being due by October 20 of such year, and with the
4879	4879	18 return for October, November, and December of a given year
4880	4880	19 being due by January 20 of the following year.
4881	4881	20 If the retailer is otherwise required to file a monthly or
4882	4882	21 quarterly return and if the retailer's average monthly tax
4883	4883	22 liability with the Department does not exceed $50, the
4884	4884	23 Department may authorize his returns to be filed on an annual
4885	4885	24 basis, with the return for a given year being due by January 20
4886	4886	25 of the following year.
4887	4887	26 Such quarter annual and annual returns, as to form and
4888	4888
4889	4889
4890	4890
4891	4891
4892	4892
4893	4893	SB0121 - 130 - LRB104 07516 HLH 17560 b
4894	4894
4895	4895
4896	4896	SB0121- 131 -LRB104 07516 HLH 17560 b SB0121 - 131 - LRB104 07516 HLH 17560 b
4897	4897	SB0121 - 131 - LRB104 07516 HLH 17560 b
4898	4898	1 substance, shall be subject to the same requirements as
4899	4899	2 monthly returns.
4900	4900	3 Notwithstanding any other provision in this Act concerning
4901	4901	4 the time within which a retailer may file his return, in the
4902	4902	5 case of any retailer who ceases to engage in a kind of business
4903	4903	6 which makes him responsible for filing returns under this Act,
4904	4904	7 such retailer shall file a final return under this Act with the
4905	4905	8 Department not more than one month after discontinuing such
4906	4906	9 business.
4907	4907	10 Where the same person has more than one business
4908	4908	11 registered with the Department under separate registrations
4909	4909	12 under this Act, such person may not file each return that is
4910	4910	13 due as a single return covering all such registered
4911	4911	14 businesses, but shall file separate returns for each such
4912	4912	15 registered business.
4913	4913	16 In addition, with respect to motor vehicles, watercraft,
4914	4914	17 aircraft, and trailers that are required to be registered with
4915	4915	18 an agency of this State, except as otherwise provided in this
4916	4916	19 Section, every retailer selling this kind of tangible personal
4917	4917	20 property shall file, with the Department, upon a form to be
4918	4918	21 prescribed and supplied by the Department, a separate return
4919	4919	22 for each such item of tangible personal property which the
4920	4920	23 retailer sells, except that if, in the same transaction, (i) a
4921	4921	24 retailer of aircraft, watercraft, motor vehicles, or trailers
4922	4922	25 transfers more than one aircraft, watercraft, motor vehicle,
4923	4923	26 or trailer to another aircraft, watercraft, motor vehicle
4924	4924
4925	4925
4926	4926
4927	4927
4928	4928
4929	4929	SB0121 - 131 - LRB104 07516 HLH 17560 b
4930	4930
4931	4931
4932	4932	SB0121- 132 -LRB104 07516 HLH 17560 b SB0121 - 132 - LRB104 07516 HLH 17560 b
4933	4933	SB0121 - 132 - LRB104 07516 HLH 17560 b
4934	4934	1 retailer, or trailer retailer for the purpose of resale or
4935	4935	2 (ii) a retailer of aircraft, watercraft, motor vehicles, or
4936	4936	3 trailers transfers more than one aircraft, watercraft, motor
4937	4937	4 vehicle, or trailer to a purchaser for use as a qualifying
4938	4938	5 rolling stock as provided in Section 2-5 of this Act, then that
4939	4939	6 seller may report the transfer of all aircraft, watercraft,
4940	4940	7 motor vehicles, or trailers involved in that transaction to
4941	4941	8 the Department on the same uniform invoice-transaction
4942	4942	9 reporting return form. For purposes of this Section,
4943	4943	10 "watercraft" means a Class 2, Class 3, or Class 4 watercraft as
4944	4944	11 defined in Section 3-2 of the Boat Registration and Safety
4945	4945	12 Act, a personal watercraft, or any boat equipped with an
4946	4946	13 inboard motor.
4947	4947	14 In addition, with respect to motor vehicles, watercraft,
4948	4948	15 aircraft, and trailers that are required to be registered with
4949	4949	16 an agency of this State, every person who is engaged in the
4950	4950	17 business of leasing or renting such items and who, in
4951	4951	18 connection with such business, sells any such item to a
4952	4952	19 retailer for the purpose of resale is, notwithstanding any
4953	4953	20 other provision of this Section to the contrary, authorized to
4954	4954	21 meet the return-filing requirement of this Act by reporting
4955	4955	22 the transfer of all the aircraft, watercraft, motor vehicles,
4956	4956	23 or trailers transferred for resale during a month to the
4957	4957	24 Department on the same uniform invoice-transaction reporting
4958	4958	25 return form on or before the 20th of the month following the
4959	4959	26 month in which the transfer takes place. Notwithstanding any
4960	4960
4961	4961
4962	4962
4963	4963
4964	4964
4965	4965	SB0121 - 132 - LRB104 07516 HLH 17560 b
4966	4966
4967	4967
4968	4968	SB0121- 133 -LRB104 07516 HLH 17560 b SB0121 - 133 - LRB104 07516 HLH 17560 b
4969	4969	SB0121 - 133 - LRB104 07516 HLH 17560 b
4970	4970	1 other provision of this Act to the contrary, all returns filed
4971	4971	2 under this paragraph must be filed by electronic means in the
4972	4972	3 manner and form as required by the Department.
4973	4973	4 Any retailer who sells only motor vehicles, watercraft,
4974	4974	5 aircraft, or trailers that are required to be registered with
4975	4975	6 an agency of this State, so that all retailers' occupation tax
4976	4976	7 liability is required to be reported, and is reported, on such
4977	4977	8 transaction reporting returns and who is not otherwise
4978	4978	9 required to file monthly or quarterly returns, need not file
4979	4979	10 monthly or quarterly returns. However, those retailers shall
4980	4980	11 be required to file returns on an annual basis.
4981	4981	12 The transaction reporting return, in the case of motor
4982	4982	13 vehicles or trailers that are required to be registered with
4983	4983	14 an agency of this State, shall be the same document as the
4984	4984	15 Uniform Invoice referred to in Section 5-402 of the Illinois
4985	4985	16 Vehicle Code and must show the name and address of the seller;
4986	4986	17 the name and address of the purchaser; the amount of the
4987	4987	18 selling price including the amount allowed by the retailer for
4988	4988	19 traded-in property, if any; the amount allowed by the retailer
4989	4989	20 for the traded-in tangible personal property, if any, to the
4990	4990	21 extent to which Section 1 of this Act allows an exemption for
4991	4991	22 the value of traded-in property; the balance payable after
4992	4992	23 deducting such trade-in allowance from the total selling
4993	4993	24 price; the amount of tax due from the retailer with respect to
4994	4994	25 such transaction; the amount of tax collected from the
4995	4995	26 purchaser by the retailer on such transaction (or satisfactory
4996	4996
4997	4997
4998	4998
4999	4999
5000	5000
5001	5001	SB0121 - 133 - LRB104 07516 HLH 17560 b
5002	5002
5003	5003
5004	5004	SB0121- 134 -LRB104 07516 HLH 17560 b SB0121 - 134 - LRB104 07516 HLH 17560 b
5005	5005	SB0121 - 134 - LRB104 07516 HLH 17560 b
5006	5006	1 evidence that such tax is not due in that particular instance,
5007	5007	2 if that is claimed to be the fact); the place and date of the
5008	5008	3 sale; a sufficient identification of the property sold; such
5009	5009	4 other information as is required in Section 5-402 of the
5010	5010	5 Illinois Vehicle Code, and such other information as the
5011	5011	6 Department may reasonably require.
5012	5012	7 The transaction reporting return in the case of watercraft
5013	5013	8 or aircraft must show the name and address of the seller; the
5014	5014	9 name and address of the purchaser; the amount of the selling
5015	5015	10 price including the amount allowed by the retailer for
5016	5016	11 traded-in property, if any; the amount allowed by the retailer
5017	5017	12 for the traded-in tangible personal property, if any, to the
5018	5018	13 extent to which Section 1 of this Act allows an exemption for
5019	5019	14 the value of traded-in property; the balance payable after
5020	5020	15 deducting such trade-in allowance from the total selling
5021	5021	16 price; the amount of tax due from the retailer with respect to
5022	5022	17 such transaction; the amount of tax collected from the
5023	5023	18 purchaser by the retailer on such transaction (or satisfactory
5024	5024	19 evidence that such tax is not due in that particular instance,
5025	5025	20 if that is claimed to be the fact); the place and date of the
5026	5026	21 sale, a sufficient identification of the property sold, and
5027	5027	22 such other information as the Department may reasonably
5028	5028	23 require.
5029	5029	24 Such transaction reporting return shall be filed not later
5030	5030	25 than 20 days after the day of delivery of the item that is
5031	5031	26 being sold, but may be filed by the retailer at any time sooner
5032	5032
5033	5033
5034	5034
5035	5035
5036	5036
5037	5037	SB0121 - 134 - LRB104 07516 HLH 17560 b
5038	5038
5039	5039
5040	5040	SB0121- 135 -LRB104 07516 HLH 17560 b SB0121 - 135 - LRB104 07516 HLH 17560 b
5041	5041	SB0121 - 135 - LRB104 07516 HLH 17560 b
5042	5042	1 than that if he chooses to do so. The transaction reporting
5043	5043	2 return and tax remittance or proof of exemption from the
5044	5044	3 Illinois use tax may be transmitted to the Department by way of
5045	5045	4 the State agency with which, or State officer with whom the
5046	5046	5 tangible personal property must be titled or registered (if
5047	5047	6 titling or registration is required) if the Department and
5048	5048	7 such agency or State officer determine that this procedure
5049	5049	8 will expedite the processing of applications for title or
5050	5050	9 registration.
5051	5051	10 With each such transaction reporting return, the retailer
5052	5052	11 shall remit the proper amount of tax due (or shall submit
5053	5053	12 satisfactory evidence that the sale is not taxable if that is
5054	5054	13 the case), to the Department or its agents, whereupon the
5055	5055	14 Department shall issue, in the purchaser's name, a use tax
5056	5056	15 receipt (or a certificate of exemption if the Department is
5057	5057	16 satisfied that the particular sale is tax exempt) which such
5058	5058	17 purchaser may submit to the agency with which, or State
5059	5059	18 officer with whom, he must title or register the tangible
5060	5060	19 personal property that is involved (if titling or registration
5061	5061	20 is required) in support of such purchaser's application for an
5062	5062	21 Illinois certificate or other evidence of title or
5063	5063	22 registration to such tangible personal property.
5064	5064	23 No retailer's failure or refusal to remit tax under this
5065	5065	24 Act precludes a user, who has paid the proper tax to the
5066	5066	25 retailer, from obtaining his certificate of title or other
5067	5067	26 evidence of title or registration (if titling or registration
5068	5068
5069	5069
5070	5070
5071	5071
5072	5072
5073	5073	SB0121 - 135 - LRB104 07516 HLH 17560 b
5074	5074
5075	5075
5076	5076	SB0121- 136 -LRB104 07516 HLH 17560 b SB0121 - 136 - LRB104 07516 HLH 17560 b
5077	5077	SB0121 - 136 - LRB104 07516 HLH 17560 b
5078	5078	1 is required) upon satisfying the Department that such user has
5079	5079	2 paid the proper tax (if tax is due) to the retailer. The
5080	5080	3 Department shall adopt appropriate rules to carry out the
5081	5081	4 mandate of this paragraph.
5082	5082	5 If the user who would otherwise pay tax to the retailer
5083	5083	6 wants the transaction reporting return filed and the payment
5084	5084	7 of the tax or proof of exemption made to the Department before
5085	5085	8 the retailer is willing to take these actions and such user has
5086	5086	9 not paid the tax to the retailer, such user may certify to the
5087	5087	10 fact of such delay by the retailer and may (upon the Department
5088	5088	11 being satisfied of the truth of such certification) transmit
5089	5089	12 the information required by the transaction reporting return
5090	5090	13 and the remittance for tax or proof of exemption directly to
5091	5091	14 the Department and obtain his tax receipt or exemption
5092	5092	15 determination, in which event the transaction reporting return
5093	5093	16 and tax remittance (if a tax payment was required) shall be
5094	5094	17 credited by the Department to the proper retailer's account
5095	5095	18 with the Department, but without the vendor's discount
5096	5096	19 provided for in this Section being allowed. When the user pays
5097	5097	20 the tax directly to the Department, he shall pay the tax in the
5098	5098	21 same amount and in the same form in which it would be remitted
5099	5099	22 if the tax had been remitted to the Department by the retailer.
5100	5100	23 On and after January 1, 2025, with respect to the lease of
5101	5101	24 trailers, other than semitrailers as defined in Section 1-187
5102	5102	25 of the Illinois Vehicle Code, that are required to be
5103	5103	26 registered with an agency of this State and that are subject to
5104	5104
5105	5105
5106	5106
5107	5107
5108	5108
5109	5109	SB0121 - 136 - LRB104 07516 HLH 17560 b
5110	5110
5111	5111
5112	5112	SB0121- 137 -LRB104 07516 HLH 17560 b SB0121 - 137 - LRB104 07516 HLH 17560 b
5113	5113	SB0121 - 137 - LRB104 07516 HLH 17560 b
5114	5114	1 the tax on lease receipts under this Act, notwithstanding any
5115	5115	2 other provision of this Act to the contrary, for the purpose of
5116	5116	3 reporting and paying tax under this Act on those lease
5117	5117	4 receipts, lessors shall file returns in addition to and
5118	5118	5 separate from the transaction reporting return. Lessors shall
5119	5119	6 file those lease returns and make payment to the Department by
5120	5120	7 electronic means on or before the 20th day of each month
5121	5121	8 following the month, quarter, or year, as applicable, in which
5122	5122	9 lease receipts were received. All lease receipts received by
5123	5123	10 the lessor from the lease of those trailers during the same
5124	5124	11 reporting period shall be reported and tax shall be paid on a
5125	5125	12 single return form to be prescribed by the Department.
5126	5126	13 Refunds made by the seller during the preceding return
5127	5127	14 period to purchasers, on account of tangible personal property
5128	5128	15 returned to the seller, shall be allowed as a deduction under
5129	5129	16 subdivision 5 of his monthly or quarterly return, as the case
5130	5130	17 may be, in case the seller had theretofore included the
5131	5131	18 receipts from the sale of such tangible personal property in a
5132	5132	19 return filed by him and had paid the tax imposed by this Act
5133	5133	20 with respect to such receipts.
5134	5134	21 Where the seller is a corporation, the return filed on
5135	5135	22 behalf of such corporation shall be signed by the president,
5136	5136	23 vice-president, secretary, or treasurer or by the properly
5137	5137	24 accredited agent of such corporation.
5138	5138	25 Where the seller is a limited liability company, the
5139	5139	26 return filed on behalf of the limited liability company shall
5140	5140
5141	5141
5142	5142
5143	5143
5144	5144
5145	5145	SB0121 - 137 - LRB104 07516 HLH 17560 b
5146	5146
5147	5147
5148	5148	SB0121- 138 -LRB104 07516 HLH 17560 b SB0121 - 138 - LRB104 07516 HLH 17560 b
5149	5149	SB0121 - 138 - LRB104 07516 HLH 17560 b
5150	5150	1 be signed by a manager, member, or properly accredited agent
5151	5151	2 of the limited liability company.
5152	5152	3 Except as provided in this Section, the retailer filing
5153	5153	4 the return under this Section shall, at the time of filing such
5154	5154	5 return, pay to the Department the amount of tax imposed by this
5155	5155	6 Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
5156	5156	7 on and after January 1, 1990, or $5 per calendar year,
5157	5157	8 whichever is greater, which is allowed to reimburse the
5158	5158	9 retailer for the expenses incurred in keeping records,
5159	5159	10 preparing and filing returns, remitting the tax and supplying
5160	5160	11 data to the Department on request. On and after January 1,
5161	5161	12 2021, a certified service provider, as defined in the Leveling
5162	5162	13 the Playing Field for Illinois Retail Act, filing the return
5163	5163	14 under this Section on behalf of a remote retailer shall, at the
5164	5164	15 time of such return, pay to the Department the amount of tax
5165	5165	16 imposed by this Act less a discount of 1.75%. A remote retailer
5166	5166	17 using a certified service provider to file a return on its
5167	5167	18 behalf, as provided in the Leveling the Playing Field for
5168	5168	19 Illinois Retail Act, is not eligible for the discount.
5169	5169	20 Beginning with returns due on or after January 1, 2025, the
5170	5170	21 vendor's discount allowed in this Section, the Service
5171	5171	22 Occupation Tax Act, the Use Tax Act, and the Service Use Tax
5172	5172	23 Act, including any local tax administered by the Department
5173	5173	24 and reported on the same return, shall not exceed $1,000 per
5174	5174	25 month in the aggregate for returns other than transaction
5175	5175	26 returns filed during the month. When determining the discount
5176	5176
5177	5177
5178	5178
5179	5179
5180	5180
5181	5181	SB0121 - 138 - LRB104 07516 HLH 17560 b
5182	5182
5183	5183
5184	5184	SB0121- 139 -LRB104 07516 HLH 17560 b SB0121 - 139 - LRB104 07516 HLH 17560 b
5185	5185	SB0121 - 139 - LRB104 07516 HLH 17560 b
5186	5186	1 allowed under this Section, retailers shall include the amount
5187	5187	2 of tax that would have been due at the 1% rate but for the 0%
5188	5188	3 rate imposed under Public Act 102-700. When determining the
5189	5189	4 discount allowed under this Section, retailers shall include
5190	5190	5 the amount of tax that would have been due at the 6.25% rate
5191	5191	6 but for the 1.25% rate imposed on sales tax holiday items under
5192	5192	7 Public Act 102-700. The discount under this Section is not
5193	5193	8 allowed for the 1.25% portion of taxes paid on aviation fuel
5194	5194	9 that is subject to the revenue use requirements of 49 U.S.C.
5195	5195	10 47107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to
5196	5196	11 Section 2d of this Act shall be included in the amount on which
5197	5197	12 such discount is computed. In the case of retailers who report
5198	5198	13 and pay the tax on a transaction by transaction basis, as
5199	5199	14 provided in this Section, such discount shall be taken with
5200	5200	15 each such tax remittance instead of when such retailer files
5201	5201	16 his periodic return, but, beginning with returns due on or
5202	5202	17 after January 1, 2025, the vendor's discount allowed under
5203	5203	18 this Section and the Use Tax Act, including any local tax
5204	5204	19 administered by the Department and reported on the same
5205	5205	20 transaction return, shall not exceed $1,000 per month for all
5206	5206	21 transaction returns filed during the month. The discount
5207	5207	22 allowed under this Section is allowed only for returns that
5208	5208	23 are filed in the manner required by this Act. The Department
5209	5209	24 may disallow the discount for retailers whose certificate of
5210	5210	25 registration is revoked at the time the return is filed, but
5211	5211	26 only if the Department's decision to revoke the certificate of
5212	5212
5213	5213
5214	5214
5215	5215
5216	5216
5217	5217	SB0121 - 139 - LRB104 07516 HLH 17560 b
5218	5218
5219	5219
5220	5220	SB0121- 140 -LRB104 07516 HLH 17560 b SB0121 - 140 - LRB104 07516 HLH 17560 b
5221	5221	SB0121 - 140 - LRB104 07516 HLH 17560 b
5222	5222	1 registration has become final.
5223	5223	2 Before October 1, 2000, if the taxpayer's average monthly
5224	5224	3 tax liability to the Department under this Act, the Use Tax
5225	5225	4 Act, the Service Occupation Tax Act, and the Service Use Tax
5226	5226	5 Act, excluding any liability for prepaid sales tax to be
5227	5227	6 remitted in accordance with Section 2d of this Act, was
5228	5228	7 $10,000 or more during the preceding 4 complete calendar
5229	5229	8 quarters, he shall file a return with the Department each
5230	5230	9 month by the 20th day of the month next following the month
5231	5231	10 during which such tax liability is incurred and shall make
5232	5232	11 payments to the Department on or before the 7th, 15th, 22nd and
5233	5233	12 last day of the month during which such liability is incurred.
5234	5234	13 On and after October 1, 2000, if the taxpayer's average
5235	5235	14 monthly tax liability to the Department under this Act, the
5236	5236	15 Use Tax Act, the Service Occupation Tax Act, and the Service
5237	5237	16 Use Tax Act, excluding any liability for prepaid sales tax to
5238	5238	17 be remitted in accordance with Section 2d of this Act, was
5239	5239	18 $20,000 or more during the preceding 4 complete calendar
5240	5240	19 quarters, he shall file a return with the Department each
5241	5241	20 month by the 20th day of the month next following the month
5242	5242	21 during which such tax liability is incurred and shall make
5243	5243	22 payment to the Department on or before the 7th, 15th, 22nd and
5244	5244	23 last day of the month during which such liability is incurred.
5245	5245	24 If the month during which such tax liability is incurred began
5246	5246	25 prior to January 1, 1985, each payment shall be in an amount
5247	5247	26 equal to 1/4 of the taxpayer's actual liability for the month
5248	5248
5249	5249
5250	5250
5251	5251
5252	5252
5253	5253	SB0121 - 140 - LRB104 07516 HLH 17560 b
5254	5254
5255	5255
5256	5256	SB0121- 141 -LRB104 07516 HLH 17560 b SB0121 - 141 - LRB104 07516 HLH 17560 b
5257	5257	SB0121 - 141 - LRB104 07516 HLH 17560 b
5258	5258	1 or an amount set by the Department not to exceed 1/4 of the
5259	5259	2 average monthly liability of the taxpayer to the Department
5260	5260	3 for the preceding 4 complete calendar quarters (excluding the
5261	5261	4 month of highest liability and the month of lowest liability
5262	5262	5 in such 4 quarter period). If the month during which such tax
5263	5263	6 liability is incurred begins on or after January 1, 1985 and
5264	5264	7 prior to January 1, 1987, each payment shall be in an amount
5265	5265	8 equal to 22.5% of the taxpayer's actual liability for the
5266	5266	9 month or 27.5% of the taxpayer's liability for the same
5267	5267	10 calendar month of the preceding year. If the month during
5268	5268	11 which such tax liability is incurred begins on or after
5269	5269	12 January 1, 1987 and prior to January 1, 1988, each payment
5270	5270	13 shall be in an amount equal to 22.5% of the taxpayer's actual
5271	5271	14 liability for the month or 26.25% of the taxpayer's liability
5272	5272	15 for the same calendar month of the preceding year. If the month
5273	5273	16 during which such tax liability is incurred begins on or after
5274	5274	17 January 1, 1988, and prior to January 1, 1989, or begins on or
5275	5275	18 after January 1, 1996, each payment shall be in an amount equal
5276	5276	19 to 22.5% of the taxpayer's actual liability for the month or
5277	5277	20 25% of the taxpayer's liability for the same calendar month of
5278	5278	21 the preceding year. If the month during which such tax
5279	5279	22 liability is incurred begins on or after January 1, 1989, and
5280	5280	23 prior to January 1, 1996, each payment shall be in an amount
5281	5281	24 equal to 22.5% of the taxpayer's actual liability for the
5282	5282	25 month or 25% of the taxpayer's liability for the same calendar
5283	5283	26 month of the preceding year or 100% of the taxpayer's actual
5284	5284
5285	5285
5286	5286
5287	5287
5288	5288
5289	5289	SB0121 - 141 - LRB104 07516 HLH 17560 b
5290	5290
5291	5291
5292	5292	SB0121- 142 -LRB104 07516 HLH 17560 b SB0121 - 142 - LRB104 07516 HLH 17560 b
5293	5293	SB0121 - 142 - LRB104 07516 HLH 17560 b
5294	5294	1 liability for the quarter monthly reporting period. The amount
5295	5295	2 of such quarter monthly payments shall be credited against the
5296	5296	3 final tax liability of the taxpayer's return for that month.
5297	5297	4 Before October 1, 2000, once applicable, the requirement of
5298	5298	5 the making of quarter monthly payments to the Department by
5299	5299	6 taxpayers having an average monthly tax liability of $10,000
5300	5300	7 or more as determined in the manner provided above shall
5301	5301	8 continue until such taxpayer's average monthly liability to
5302	5302	9 the Department during the preceding 4 complete calendar
5303	5303	10 quarters (excluding the month of highest liability and the
5304	5304	11 month of lowest liability) is less than $9,000, or until such
5305	5305	12 taxpayer's average monthly liability to the Department as
5306	5306	13 computed for each calendar quarter of the 4 preceding complete
5307	5307	14 calendar quarter period is less than $10,000. However, if a
5308	5308	15 taxpayer can show the Department that a substantial change in
5309	5309	16 the taxpayer's business has occurred which causes the taxpayer
5310	5310	17 to anticipate that his average monthly tax liability for the
5311	5311	18 reasonably foreseeable future will fall below the $10,000
5312	5312	19 threshold stated above, then such taxpayer may petition the
5313	5313	20 Department for a change in such taxpayer's reporting status.
5314	5314	21 On and after October 1, 2000, once applicable, the requirement
5315	5315	22 of the making of quarter monthly payments to the Department by
5316	5316	23 taxpayers having an average monthly tax liability of $20,000
5317	5317	24 or more as determined in the manner provided above shall
5318	5318	25 continue until such taxpayer's average monthly liability to
5319	5319	26 the Department during the preceding 4 complete calendar
5320	5320
5321	5321
5322	5322
5323	5323
5324	5324
5325	5325	SB0121 - 142 - LRB104 07516 HLH 17560 b
5326	5326
5327	5327
5328	5328	SB0121- 143 -LRB104 07516 HLH 17560 b SB0121 - 143 - LRB104 07516 HLH 17560 b
5329	5329	SB0121 - 143 - LRB104 07516 HLH 17560 b
5330	5330	1 quarters (excluding the month of highest liability and the
5331	5331	2 month of lowest liability) is less than $19,000 or until such
5332	5332	3 taxpayer's average monthly liability to the Department as
5333	5333	4 computed for each calendar quarter of the 4 preceding complete
5334	5334	5 calendar quarter period is less than $20,000. However, if a
5335	5335	6 taxpayer can show the Department that a substantial change in
5336	5336	7 the taxpayer's business has occurred which causes the taxpayer
5337	5337	8 to anticipate that his average monthly tax liability for the
5338	5338	9 reasonably foreseeable future will fall below the $20,000
5339	5339	10 threshold stated above, then such taxpayer may petition the
5340	5340	11 Department for a change in such taxpayer's reporting status.
5341	5341	12 The Department shall change such taxpayer's reporting status
5342	5342	13 unless it finds that such change is seasonal in nature and not
5343	5343	14 likely to be long term. Quarter monthly payment status shall
5344	5344	15 be determined under this paragraph as if the rate reduction to
5345	5345	16 0% in Public Act 102-700 on food for human consumption that is
5346	5346	17 to be consumed off the premises where it is sold (other than
5347	5347	18 alcoholic beverages, food consisting of or infused with adult
5348	5348	19 use cannabis, soft drinks, and food that has been prepared for
5349	5349	20 immediate consumption) had not occurred. For quarter monthly
5350	5350	21 payments due under this paragraph on or after July 1, 2023 and
5351	5351	22 through June 30, 2024, "25% of the taxpayer's liability for
5352	5352	23 the same calendar month of the preceding year" shall be
5353	5353	24 determined as if the rate reduction to 0% in Public Act 102-700
5354	5354	25 had not occurred. Quarter monthly payment status shall be
5355	5355	26 determined under this paragraph as if the rate reduction to
5356	5356
5357	5357
5358	5358
5359	5359
5360	5360
5361	5361	SB0121 - 143 - LRB104 07516 HLH 17560 b
5362	5362
5363	5363
5364	5364	SB0121- 144 -LRB104 07516 HLH 17560 b SB0121 - 144 - LRB104 07516 HLH 17560 b
5365	5365	SB0121 - 144 - LRB104 07516 HLH 17560 b
5366	5366	1 1.25% in Public Act 102-700 on sales tax holiday items had not
5367	5367	2 occurred. For quarter monthly payments due on or after July 1,
5368	5368	3 2023 and through June 30, 2024, "25% of the taxpayer's
5369	5369	4 liability for the same calendar month of the preceding year"
5370	5370	5 shall be determined as if the rate reduction to 1.25% in Public
5371	5371	6 Act 102-700 on sales tax holiday items had not occurred. If any
5372	5372	7 such quarter monthly payment is not paid at the time or in the
5373	5373	8 amount required by this Section, then the taxpayer shall be
5374	5374	9 liable for penalties and interest on the difference between
5375	5375	10 the minimum amount due as a payment and the amount of such
5376	5376	11 quarter monthly payment actually and timely paid, except
5377	5377	12 insofar as the taxpayer has previously made payments for that
5378	5378	13 month to the Department in excess of the minimum payments
5379	5379	14 previously due as provided in this Section. The Department
5380	5380	15 shall make reasonable rules and regulations to govern the
5381	5381	16 quarter monthly payment amount and quarter monthly payment
5382	5382	17 dates for taxpayers who file on other than a calendar monthly
5383	5383	18 basis.
5384	5384	19 The provisions of this paragraph apply before October 1,
5385	5385	20 2001. Without regard to whether a taxpayer is required to make
5386	5386	21 quarter monthly payments as specified above, any taxpayer who
5387	5387	22 is required by Section 2d of this Act to collect and remit
5388	5388	23 prepaid taxes and has collected prepaid taxes which average in
5389	5389	24 excess of $25,000 per month during the preceding 2 complete
5390	5390	25 calendar quarters, shall file a return with the Department as
5391	5391	26 required by Section 2f and shall make payments to the
5392	5392
5393	5393
5394	5394
5395	5395
5396	5396
5397	5397	SB0121 - 144 - LRB104 07516 HLH 17560 b
5398	5398
5399	5399
5400	5400	SB0121- 145 -LRB104 07516 HLH 17560 b SB0121 - 145 - LRB104 07516 HLH 17560 b
5401	5401	SB0121 - 145 - LRB104 07516 HLH 17560 b
5402	5402	1 Department on or before the 7th, 15th, 22nd and last day of the
5403	5403	2 month during which such liability is incurred. If the month
5404	5404	3 during which such tax liability is incurred began prior to
5405	5405	4 September 1, 1985 (the effective date of Public Act 84-221),
5406	5406	5 each payment shall be in an amount not less than 22.5% of the
5407	5407	6 taxpayer's actual liability under Section 2d. If the month
5408	5408	7 during which such tax liability is incurred begins on or after
5409	5409	8 January 1, 1986, each payment shall be in an amount equal to
5410	5410	9 22.5% of the taxpayer's actual liability for the month or
5411	5411	10 27.5% of the taxpayer's liability for the same calendar month
5412	5412	11 of the preceding calendar year. If the month during which such
5413	5413	12 tax liability is incurred begins on or after January 1, 1987,
5414	5414	13 each payment shall be in an amount equal to 22.5% of the
5415	5415	14 taxpayer's actual liability for the month or 26.25% of the
5416	5416	15 taxpayer's liability for the same calendar month of the
5417	5417	16 preceding year. The amount of such quarter monthly payments
5418	5418	17 shall be credited against the final tax liability of the
5419	5419	18 taxpayer's return for that month filed under this Section or
5420	5420	19 Section 2f, as the case may be. Once applicable, the
5421	5421	20 requirement of the making of quarter monthly payments to the
5422	5422	21 Department pursuant to this paragraph shall continue until
5423	5423	22 such taxpayer's average monthly prepaid tax collections during
5424	5424	23 the preceding 2 complete calendar quarters is $25,000 or less.
5425	5425	24 If any such quarter monthly payment is not paid at the time or
5426	5426	25 in the amount required, the taxpayer shall be liable for
5427	5427	26 penalties and interest on such difference, except insofar as
5428	5428
5429	5429
5430	5430
5431	5431
5432	5432
5433	5433	SB0121 - 145 - LRB104 07516 HLH 17560 b
5434	5434
5435	5435
5436	5436	SB0121- 146 -LRB104 07516 HLH 17560 b SB0121 - 146 - LRB104 07516 HLH 17560 b
5437	5437	SB0121 - 146 - LRB104 07516 HLH 17560 b
5438	5438	1 the taxpayer has previously made payments for that month in
5439	5439	2 excess of the minimum payments previously due.
5440	5440	3 The provisions of this paragraph apply on and after
5441	5441	4 October 1, 2001. Without regard to whether a taxpayer is
5442	5442	5 required to make quarter monthly payments as specified above,
5443	5443	6 any taxpayer who is required by Section 2d of this Act to
5444	5444	7 collect and remit prepaid taxes and has collected prepaid
5445	5445	8 taxes that average in excess of $20,000 per month during the
5446	5446	9 preceding 4 complete calendar quarters shall file a return
5447	5447	10 with the Department as required by Section 2f and shall make
5448	5448	11 payments to the Department on or before the 7th, 15th, 22nd,
5449	5449	12 and last day of the month during which the liability is
5450	5450	13 incurred. Each payment shall be in an amount equal to 22.5% of
5451	5451	14 the taxpayer's actual liability for the month or 25% of the
5452	5452	15 taxpayer's liability for the same calendar month of the
5453	5453	16 preceding year. The amount of the quarter monthly payments
5454	5454	17 shall be credited against the final tax liability of the
5455	5455	18 taxpayer's return for that month filed under this Section or
5456	5456	19 Section 2f, as the case may be. Once applicable, the
5457	5457	20 requirement of the making of quarter monthly payments to the
5458	5458	21 Department pursuant to this paragraph shall continue until the
5459	5459	22 taxpayer's average monthly prepaid tax collections during the
5460	5460	23 preceding 4 complete calendar quarters (excluding the month of
5461	5461	24 highest liability and the month of lowest liability) is less
5462	5462	25 than $19,000 or until such taxpayer's average monthly
5463	5463	26 liability to the Department as computed for each calendar
5464	5464
5465	5465
5466	5466
5467	5467
5468	5468
5469	5469	SB0121 - 146 - LRB104 07516 HLH 17560 b
5470	5470
5471	5471
5472	5472	SB0121- 147 -LRB104 07516 HLH 17560 b SB0121 - 147 - LRB104 07516 HLH 17560 b
5473	5473	SB0121 - 147 - LRB104 07516 HLH 17560 b
5474	5474	1 quarter of the 4 preceding complete calendar quarters is less
5475	5475	2 than $20,000. If any such quarter monthly payment is not paid
5476	5476	3 at the time or in the amount required, the taxpayer shall be
5477	5477	4 liable for penalties and interest on such difference, except
5478	5478	5 insofar as the taxpayer has previously made payments for that
5479	5479	6 month in excess of the minimum payments previously due.
5480	5480	7 If any payment provided for in this Section exceeds the
5481	5481	8 taxpayer's liabilities under this Act, the Use Tax Act, the
5482	5482	9 Service Occupation Tax Act, and the Service Use Tax Act, as
5483	5483	10 shown on an original monthly return, the Department shall, if
5484	5484	11 requested by the taxpayer, issue to the taxpayer a credit
5485	5485	12 memorandum no later than 30 days after the date of payment. The
5486	5486	13 credit evidenced by such credit memorandum may be assigned by
5487	5487	14 the taxpayer to a similar taxpayer under this Act, the Use Tax
5488	5488	15 Act, the Service Occupation Tax Act, or the Service Use Tax
5489	5489	16 Act, in accordance with reasonable rules and regulations to be
5490	5490	17 prescribed by the Department. If no such request is made, the
5491	5491	18 taxpayer may credit such excess payment against tax liability
5492	5492	19 subsequently to be remitted to the Department under this Act,
5493	5493	20 the Use Tax Act, the Service Occupation Tax Act, or the Service
5494	5494	21 Use Tax Act, in accordance with reasonable rules and
5495	5495	22 regulations prescribed by the Department. If the Department
5496	5496	23 subsequently determined that all or any part of the credit
5497	5497	24 taken was not actually due to the taxpayer, the taxpayer's
5498	5498	25 vendor's discount shall be reduced, if necessary, to reflect
5499	5499	26 the difference between the credit taken and that actually due,
5500	5500
5501	5501
5502	5502
5503	5503
5504	5504
5505	5505	SB0121 - 147 - LRB104 07516 HLH 17560 b
5506	5506
5507	5507
5508	5508	SB0121- 148 -LRB104 07516 HLH 17560 b SB0121 - 148 - LRB104 07516 HLH 17560 b
5509	5509	SB0121 - 148 - LRB104 07516 HLH 17560 b
5510	5510	1 and that taxpayer shall be liable for penalties and interest
5511	5511	2 on such difference.
5512	5512	3 If a retailer of motor fuel is entitled to a credit under
5513	5513	4 Section 2d of this Act which exceeds the taxpayer's liability
5514	5514	5 to the Department under this Act for the month for which the
5515	5515	6 taxpayer is filing a return, the Department shall issue the
5516	5516	7 taxpayer a credit memorandum for the excess.
5517	5517	8 Beginning January 1, 1990, each month the Department shall
5518	5518	9 pay into the Local Government Tax Fund, a special fund in the
5519	5519	10 State treasury which is hereby created, the net revenue
5520	5520	11 realized for the preceding month from the 1% tax imposed under
5521	5521	12 this Act.
5522	5522	13 On February 1, 2025, and in each month thereafter, the
5523	5523	14 Department shall pay into the General Revenue Fund 62% of the
5524	5524	15 net revenue realized for the preceding month from the 3.25%
5525	5525	16 general rate on the selling price of tangible personal
5526	5526	17 property that is purchased from a retailer located in a
5527	5527	18 Community Revitalization Zone created under the Community
5528	5528	19 Revitalization Zone Act. On February 1, 2025, and in each
5529	5529	20 month thereafter, the Department shall pay into the Local
5530	5530	21 Government Tax Fund 38% of the net revenue realized for the
5531	5531	22 preceding month from the 3.25% general rate on the selling
5532	5532	23 price of tangible personal property that is purchased from a
5533	5533	24 retailer located in a Community Revitalization Zone created
5534	5534	25 under the Community Revitalization Zone Act.
5535	5535	26 Beginning January 1, 1990, each month the Department shall
5536	5536
5537	5537
5538	5538
5539	5539
5540	5540
5541	5541	SB0121 - 148 - LRB104 07516 HLH 17560 b
5542	5542
5543	5543
5544	5544	SB0121- 149 -LRB104 07516 HLH 17560 b SB0121 - 149 - LRB104 07516 HLH 17560 b
5545	5545	SB0121 - 149 - LRB104 07516 HLH 17560 b
5546	5546	1 pay into the County and Mass Transit District Fund, a special
5547	5547	2 fund in the State treasury which is hereby created, 4% of the
5548	5548	3 net revenue realized for the preceding month from the 6.25%
5549	5549	4 general rate other than aviation fuel sold on or after
5550	5550	5 December 1, 2019. This exception for aviation fuel only
5551	5551	6 applies for so long as the revenue use requirements of 49
5552	5552	7 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
5553	5553	8 Beginning August 1, 2000, each month the Department shall
5554	5554	9 pay into the County and Mass Transit District Fund 20% of the
5555	5555	10 net revenue realized for the preceding month from the 1.25%
5556	5556	11 rate on the selling price of motor fuel and gasohol. If, in any
5557	5557	12 month, the tax on sales tax holiday items, as defined in
5558	5558	13 Section 2-8, is imposed at the rate of 1.25%, then the
5559	5559	14 Department shall pay 20% of the net revenue realized for that
5560	5560	15 month from the 1.25% rate on the selling price of sales tax
5561	5561	16 holiday items into the County and Mass Transit District Fund.
5562	5562	17 Beginning January 1, 1990, each month the Department shall
5563	5563	18 pay into the Local Government Tax Fund 16% of the net revenue
5564	5564	19 realized for the preceding month from the 6.25% general rate
5565	5565	20 on the selling price of tangible personal property other than
5566	5566	21 aviation fuel sold on or after December 1, 2019. This
5567	5567	22 exception for aviation fuel only applies for so long as the
5568	5568	23 revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
5569	5569	24 47133 are binding on the State.
5570	5570	25 For aviation fuel sold on or after December 1, 2019, each
5571	5571	26 month the Department shall pay into the State Aviation Program
5572	5572
5573	5573
5574	5574
5575	5575
5576	5576
5577	5577	SB0121 - 149 - LRB104 07516 HLH 17560 b
5578	5578
5579	5579
5580	5580	SB0121- 150 -LRB104 07516 HLH 17560 b SB0121 - 150 - LRB104 07516 HLH 17560 b
5581	5581	SB0121 - 150 - LRB104 07516 HLH 17560 b
5582	5582	1 Fund 20% of the net revenue realized for the preceding month
5583	5583	2 from the 6.25% general rate on the selling price of aviation
5584	5584	3 fuel, less an amount estimated by the Department to be
5585	5585	4 required for refunds of the 20% portion of the tax on aviation
5586	5586	5 fuel under this Act, which amount shall be deposited into the
5587	5587	6 Aviation Fuel Sales Tax Refund Fund. The Department shall only
5588	5588	7 pay moneys into the State Aviation Program Fund and the
5589	5589	8 Aviation Fuel Sales Tax Refund Fund under this Act for so long
5590	5590	9 as the revenue use requirements of 49 U.S.C. 47107(b) and 49
5591	5591	10 U.S.C. 47133 are binding on the State.
5592	5592	11 Beginning August 1, 2000, each month the Department shall
5593	5593	12 pay into the Local Government Tax Fund 80% of the net revenue
5594	5594	13 realized for the preceding month from the 1.25% rate on the
5595	5595	14 selling price of motor fuel and gasohol. If, in any month, the
5596	5596	15 tax on sales tax holiday items, as defined in Section 2-8, is
5597	5597	16 imposed at the rate of 1.25%, then the Department shall pay 80%
5598	5598	17 of the net revenue realized for that month from the 1.25% rate
5599	5599	18 on the selling price of sales tax holiday items into the Local
5600	5600	19 Government Tax Fund.
5601	5601	20 Beginning October 1, 2009, each month the Department shall
5602	5602	21 pay into the Capital Projects Fund an amount that is equal to
5603	5603	22 an amount estimated by the Department to represent 80% of the
5604	5604	23 net revenue realized for the preceding month from the sale of
5605	5605	24 candy, grooming and hygiene products, and soft drinks that had
5606	5606	25 been taxed at a rate of 1% prior to September 1, 2009 but that
5607	5607	26 are now taxed at 6.25%.
5608	5608
5609	5609
5610	5610
5611	5611
5612	5612
5613	5613	SB0121 - 150 - LRB104 07516 HLH 17560 b
5614	5614
5615	5615
5616	5616	SB0121- 151 -LRB104 07516 HLH 17560 b SB0121 - 151 - LRB104 07516 HLH 17560 b
5617	5617	SB0121 - 151 - LRB104 07516 HLH 17560 b
5618	5618	1 Beginning July 1, 2011, each month the Department shall
5619	5619	2 pay into the Clean Air Act Permit Fund 80% of the net revenue
5620	5620	3 realized for the preceding month from the 6.25% general rate
5621	5621	4 on the selling price of sorbents used in Illinois in the
5622	5622	5 process of sorbent injection as used to comply with the
5623	5623	6 Environmental Protection Act or the federal Clean Air Act, but
5624	5624	7 the total payment into the Clean Air Act Permit Fund under this
5625	5625	8 Act and the Use Tax Act shall not exceed $2,000,000 in any
5626	5626	9 fiscal year.
5627	5627	10 Beginning July 1, 2013, each month the Department shall
5628	5628	11 pay into the Underground Storage Tank Fund from the proceeds
5629	5629	12 collected under this Act, the Use Tax Act, the Service Use Tax
5630	5630	13 Act, and the Service Occupation Tax Act an amount equal to the
5631	5631	14 average monthly deficit in the Underground Storage Tank Fund
5632	5632	15 during the prior year, as certified annually by the Illinois
5633	5633	16 Environmental Protection Agency, but the total payment into
5634	5634	17 the Underground Storage Tank Fund under this Act, the Use Tax
5635	5635	18 Act, the Service Use Tax Act, and the Service Occupation Tax
5636	5636	19 Act shall not exceed $18,000,000 in any State fiscal year. As
5637	5637	20 used in this paragraph, the "average monthly deficit" shall be
5638	5638	21 equal to the difference between the average monthly claims for
5639	5639	22 payment by the fund and the average monthly revenues deposited
5640	5640	23 into the fund, excluding payments made pursuant to this
5641	5641	24 paragraph.
5642	5642	25 Beginning July 1, 2015, of the remainder of the moneys
5643	5643	26 received by the Department under the Use Tax Act, the Service
5644	5644
5645	5645
5646	5646
5647	5647
5648	5648
5649	5649	SB0121 - 151 - LRB104 07516 HLH 17560 b
5650	5650
5651	5651
5652	5652	SB0121- 152 -LRB104 07516 HLH 17560 b SB0121 - 152 - LRB104 07516 HLH 17560 b
5653	5653	SB0121 - 152 - LRB104 07516 HLH 17560 b
5654	5654	1 Use Tax Act, the Service Occupation Tax Act, and this Act, each
5655	5655	2 month the Department shall deposit $500,000 into the State
5656	5656	3 Crime Laboratory Fund.
5657	5657	4 Of the remainder of the moneys received by the Department
5658	5658	5 pursuant to this Act, (a) 1.75% thereof shall be paid into the
5659	5659	6 Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
5660	5660	7 and after July 1, 1989, 3.8% thereof shall be paid into the
5661	5661	8 Build Illinois Fund; provided, however, that if in any fiscal
5662	5662	9 year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
5663	5663	10 may be, of the moneys received by the Department and required
5664	5664	11 to be paid into the Build Illinois Fund pursuant to this Act,
5665	5665	12 Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
5666	5666	13 Act, and Section 9 of the Service Occupation Tax Act, such Acts
5667	5667	14 being hereinafter called the "Tax Acts" and such aggregate of
5668	5668	15 2.2% or 3.8%, as the case may be, of moneys being hereinafter
5669	5669	16 called the "Tax Act Amount", and (2) the amount transferred to
5670	5670	17 the Build Illinois Fund from the State and Local Sales Tax
5671	5671	18 Reform Fund shall be less than the Annual Specified Amount (as
5672	5672	19 hereinafter defined), an amount equal to the difference shall
5673	5673	20 be immediately paid into the Build Illinois Fund from other
5674	5674	21 moneys received by the Department pursuant to the Tax Acts;
5675	5675	22 the "Annual Specified Amount" means the amounts specified
5676	5676	23 below for fiscal years 1986 through 1993:
5677	5677	24Fiscal YearAnnual Specified Amount251986$54,800,000261987$76,650,000 24 Fiscal Year Annual Specified Amount 25 1986 $54,800,000 26 1987 $76,650,000
5678	5678	24 Fiscal Year Annual Specified Amount
5679	5679	25 1986 $54,800,000
5680	5680	26 1987 $76,650,000
5681	5681
5682	5682
5683	5683
5684	5684
5685	5685
5686	5686	SB0121 - 152 - LRB104 07516 HLH 17560 b
5687	5687
5688	5688
5689	5689	24 Fiscal Year Annual Specified Amount
5690	5690	25 1986 $54,800,000
5691	5691	26 1987 $76,650,000
5692	5692
5693	5693
5694	5694	SB0121- 153 -LRB104 07516 HLH 17560 b SB0121 - 153 - LRB104 07516 HLH 17560 b
5695	5695	SB0121 - 153 - LRB104 07516 HLH 17560 b
5696	5696	11988$80,480,00021989$88,510,00031990$115,330,00041991$145,470,00051992$182,730,00061993$206,520,000; 1 1988 $80,480,000 2 1989 $88,510,000 3 1990 $115,330,000 4 1991 $145,470,000 5 1992 $182,730,000 6 1993 $206,520,000;
5697	5697	1 1988 $80,480,000
5698	5698	2 1989 $88,510,000
5699	5699	3 1990 $115,330,000
5700	5700	4 1991 $145,470,000
5701	5701	5 1992 $182,730,000
5702	5702	6 1993 $206,520,000;
5703	5703	7 and means the Certified Annual Debt Service Requirement (as
5704	5704	8 defined in Section 13 of the Build Illinois Bond Act) or the
5705	5705	9 Tax Act Amount, whichever is greater, for fiscal year 1994 and
5706	5706	10 each fiscal year thereafter; and further provided, that if on
5707	5707	11 the last business day of any month the sum of (1) the Tax Act
5708	5708	12 Amount required to be deposited into the Build Illinois Bond
5709	5709	13 Account in the Build Illinois Fund during such month and (2)
5710	5710	14 the amount transferred to the Build Illinois Fund from the
5711	5711	15 State and Local Sales Tax Reform Fund shall have been less than
5712	5712	16 1/12 of the Annual Specified Amount, an amount equal to the
5713	5713	17 difference shall be immediately paid into the Build Illinois
5714	5714	18 Fund from other moneys received by the Department pursuant to
5715	5715	19 the Tax Acts; and, further provided, that in no event shall the
5716	5716	20 payments required under the preceding proviso result in
5717	5717	21 aggregate payments into the Build Illinois Fund pursuant to
5718	5718	22 this clause (b) for any fiscal year in excess of the greater of
5719	5719	23 (i) the Tax Act Amount or (ii) the Annual Specified Amount for
5720	5720	24 such fiscal year. The amounts payable into the Build Illinois
5721	5721	25 Fund under clause (b) of the first sentence in this paragraph
5722	5722	26 shall be payable only until such time as the aggregate amount
5723	5723
5724	5724
5725	5725
5726	5726
5727	5727
5728	5728	SB0121 - 153 - LRB104 07516 HLH 17560 b
5729	5729
5730	5730	1 1988 $80,480,000
5731	5731	2 1989 $88,510,000
5732	5732	3 1990 $115,330,000
5733	5733	4 1991 $145,470,000
5734	5734	5 1992 $182,730,000
5735	5735	6 1993 $206,520,000;
5736	5736
5737	5737
5738	5738	SB0121- 154 -LRB104 07516 HLH 17560 b SB0121 - 154 - LRB104 07516 HLH 17560 b
5739	5739	SB0121 - 154 - LRB104 07516 HLH 17560 b
5740	5740	1 on deposit under each trust indenture securing Bonds issued
5741	5741	2 and outstanding pursuant to the Build Illinois Bond Act is
5742	5742	3 sufficient, taking into account any future investment income,
5743	5743	4 to fully provide, in accordance with such indenture, for the
5744	5744	5 defeasance of or the payment of the principal of, premium, if
5745	5745	6 any, and interest on the Bonds secured by such indenture and on
5746	5746	7 any Bonds expected to be issued thereafter and all fees and
5747	5747	8 costs payable with respect thereto, all as certified by the
5748	5748	9 Director of the Bureau of the Budget (now Governor's Office of
5749	5749	10 Management and Budget). If on the last business day of any
5750	5750	11 month in which Bonds are outstanding pursuant to the Build
5751	5751	12 Illinois Bond Act, the aggregate of moneys deposited in the
5752	5752	13 Build Illinois Bond Account in the Build Illinois Fund in such
5753	5753	14 month shall be less than the amount required to be transferred
5754	5754	15 in such month from the Build Illinois Bond Account to the Build
5755	5755	16 Illinois Bond Retirement and Interest Fund pursuant to Section
5756	5756	17 13 of the Build Illinois Bond Act, an amount equal to such
5757	5757	18 deficiency shall be immediately paid from other moneys
5758	5758	19 received by the Department pursuant to the Tax Acts to the
5759	5759	20 Build Illinois Fund; provided, however, that any amounts paid
5760	5760	21 to the Build Illinois Fund in any fiscal year pursuant to this
5761	5761	22 sentence shall be deemed to constitute payments pursuant to
5762	5762	23 clause (b) of the first sentence of this paragraph and shall
5763	5763	24 reduce the amount otherwise payable for such fiscal year
5764	5764	25 pursuant to that clause (b). The moneys received by the
5765	5765	26 Department pursuant to this Act and required to be deposited
5766	5766
5767	5767
5768	5768
5769	5769
5770	5770
5771	5771	SB0121 - 154 - LRB104 07516 HLH 17560 b
5772	5772
5773	5773
5774	5774	SB0121- 155 -LRB104 07516 HLH 17560 b SB0121 - 155 - LRB104 07516 HLH 17560 b
5775	5775	SB0121 - 155 - LRB104 07516 HLH 17560 b
5776	5776	1 into the Build Illinois Fund are subject to the pledge, claim
5777	5777	2 and charge set forth in Section 12 of the Build Illinois Bond
5778	5778	3 Act.
5779	5779	4 Subject to payment of amounts into the Build Illinois Fund
5780	5780	5 as provided in the preceding paragraph or in any amendment
5781	5781	6 thereto hereafter enacted, the following specified monthly
5782	5782	7 installment of the amount requested in the certificate of the
5783	5783	8 Chairman of the Metropolitan Pier and Exposition Authority
5784	5784	9 provided under Section 8.25f of the State Finance Act, but not
5785	5785	10 in excess of sums designated as "Total Deposit", shall be
5786	5786	11 deposited in the aggregate from collections under Section 9 of
5787	5787	12 the Use Tax Act, Section 9 of the Service Use Tax Act, Section
5788	5788	13 9 of the Service Occupation Tax Act, and Section 3 of the
5789	5789	14 Retailers' Occupation Tax Act into the McCormick Place
5790	5790	15 Expansion Project Fund in the specified fiscal years.
5791	5791	16Fiscal YearTotal Deposit171993 $0181994 53,000,000191995 58,000,000201996 61,000,000211997 64,000,000221998 68,000,000231999 71,000,000242000 75,000,000252001 80,000,000262002 93,000,000 16 Fiscal Year Total Deposit 17 1993 $0 18 1994 53,000,000 19 1995 58,000,000 20 1996 61,000,000 21 1997 64,000,000 22 1998 68,000,000 23 1999 71,000,000 24 2000 75,000,000 25 2001 80,000,000 26 2002 93,000,000
5792	5792	16 Fiscal Year Total Deposit
5793	5793	17 1993 $0
5794	5794	18 1994 53,000,000
5795	5795	19 1995 58,000,000
5796	5796	20 1996 61,000,000
5797	5797	21 1997 64,000,000
5798	5798	22 1998 68,000,000
5799	5799	23 1999 71,000,000
5800	5800	24 2000 75,000,000
5801	5801	25 2001 80,000,000
5802	5802	26 2002 93,000,000
5803	5803
5804	5804
5805	5805
5806	5806
5807	5807
5808	5808	SB0121 - 155 - LRB104 07516 HLH 17560 b
5809	5809
5810	5810
5811	5811	16 Fiscal Year Total Deposit
5812	5812	17 1993 $0
5813	5813	18 1994 53,000,000
5814	5814	19 1995 58,000,000
5815	5815	20 1996 61,000,000
5816	5816	21 1997 64,000,000
5817	5817	22 1998 68,000,000
5818	5818	23 1999 71,000,000
5819	5819	24 2000 75,000,000
5820	5820	25 2001 80,000,000
5821	5821	26 2002 93,000,000
5822	5822
5823	5823
5824	5824	SB0121- 156 -LRB104 07516 HLH 17560 b SB0121 - 156 - LRB104 07516 HLH 17560 b
5825	5825	SB0121 - 156 - LRB104 07516 HLH 17560 b
5826	5826	12003 99,000,00022004103,000,00032005108,000,00042006113,000,00052007119,000,00062008126,000,00072009132,000,00082010139,000,00092011146,000,000102012153,000,000112013161,000,000122014170,000,000132015179,000,000142016189,000,000152017199,000,000162018210,000,000172019221,000,000182020233,000,000192021300,000,000202022300,000,000212023300,000,000222024 300,000,000232025 300,000,000242026 300,000,000252027 375,000,000262028 375,000,000 1 2003 99,000,000 2 2004 103,000,000 3 2005 108,000,000 4 2006 113,000,000 5 2007 119,000,000 6 2008 126,000,000 7 2009 132,000,000 8 2010 139,000,000 9 2011 146,000,000 10 2012 153,000,000 11 2013 161,000,000 12 2014 170,000,000 13 2015 179,000,000 14 2016 189,000,000 15 2017 199,000,000 16 2018 210,000,000 17 2019 221,000,000 18 2020 233,000,000 19 2021 300,000,000 20 2022 300,000,000 21 2023 300,000,000 22 2024 300,000,000 23 2025 300,000,000 24 2026 300,000,000 25 2027 375,000,000 26 2028 375,000,000
5827	5827	1 2003 99,000,000
5828	5828	2 2004 103,000,000
5829	5829	3 2005 108,000,000
5830	5830	4 2006 113,000,000
5831	5831	5 2007 119,000,000
5832	5832	6 2008 126,000,000
5833	5833	7 2009 132,000,000
5834	5834	8 2010 139,000,000
5835	5835	9 2011 146,000,000
5836	5836	10 2012 153,000,000
5837	5837	11 2013 161,000,000
5838	5838	12 2014 170,000,000
5839	5839	13 2015 179,000,000
5840	5840	14 2016 189,000,000
5841	5841	15 2017 199,000,000
5842	5842	16 2018 210,000,000
5843	5843	17 2019 221,000,000
5844	5844	18 2020 233,000,000
5845	5845	19 2021 300,000,000
5846	5846	20 2022 300,000,000
5847	5847	21 2023 300,000,000
5848	5848	22 2024 300,000,000
5849	5849	23 2025 300,000,000
5850	5850	24 2026 300,000,000
5851	5851	25 2027 375,000,000
5852	5852	26 2028 375,000,000
5853	5853
5854	5854
5855	5855
5856	5856
5857	5857
5858	5858	SB0121 - 156 - LRB104 07516 HLH 17560 b
5859	5859
5860	5860	1 2003 99,000,000
5861	5861	2 2004 103,000,000
5862	5862	3 2005 108,000,000
5863	5863	4 2006 113,000,000
5864	5864	5 2007 119,000,000
5865	5865	6 2008 126,000,000
5866	5866	7 2009 132,000,000
5867	5867	8 2010 139,000,000
5868	5868	9 2011 146,000,000
5869	5869	10 2012 153,000,000
5870	5870	11 2013 161,000,000
5871	5871	12 2014 170,000,000
5872	5872	13 2015 179,000,000
5873	5873	14 2016 189,000,000
5874	5874	15 2017 199,000,000
5875	5875	16 2018 210,000,000
5876	5876	17 2019 221,000,000
5877	5877	18 2020 233,000,000
5878	5878	19 2021 300,000,000
5879	5879	20 2022 300,000,000
5880	5880	21 2023 300,000,000
5881	5881	22 2024 300,000,000
5882	5882	23 2025 300,000,000
5883	5883	24 2026 300,000,000
5884	5884	25 2027 375,000,000
5885	5885	26 2028 375,000,000
5886	5886
5887	5887
5888	5888	SB0121- 157 -LRB104 07516 HLH 17560 b SB0121 - 157 - LRB104 07516 HLH 17560 b
5889	5889	SB0121 - 157 - LRB104 07516 HLH 17560 b
5890	5890	12029 375,000,00022030 375,000,00032031 375,000,00042032 375,000,00052033375,000,00062034375,000,00072035375,000,00082036450,000,0009and 10each fiscal year 11thereafter that bonds 12are outstanding under 13Section 13.2 of the 14Metropolitan Pier and 15Exposition Authority Act, 16but not after fiscal year 2060. 1 2029 375,000,000 2 2030 375,000,000 3 2031 375,000,000 4 2032 375,000,000 5 2033 375,000,000 6 2034 375,000,000 7 2035 375,000,000 8 2036 450,000,000 9 and 10 each fiscal year 11 thereafter that bonds 12 are outstanding under 13 Section 13.2 of the 14 Metropolitan Pier and 15 Exposition Authority Act, 16 but not after fiscal year 2060.
5891	5891	1 2029 375,000,000
5892	5892	2 2030 375,000,000
5893	5893	3 2031 375,000,000
5894	5894	4 2032 375,000,000
5895	5895	5 2033 375,000,000
5896	5896	6 2034 375,000,000
5897	5897	7 2035 375,000,000
5898	5898	8 2036 450,000,000
5899	5899	9 and
5900	5900	10 each fiscal year
5901	5901	11 thereafter that bonds
5902	5902	12 are outstanding under
5903	5903	13 Section 13.2 of the
5904	5904	14 Metropolitan Pier and
5905	5905	15 Exposition Authority Act,
5906	5906	16 but not after fiscal year 2060.
5907	5907	17 Beginning July 20, 1993 and in each month of each fiscal
5908	5908	18 year thereafter, one-eighth of the amount requested in the
5909	5909	19 certificate of the Chairman of the Metropolitan Pier and
5910	5910	20 Exposition Authority for that fiscal year, less the amount
5911	5911	21 deposited into the McCormick Place Expansion Project Fund by
5912	5912	22 the State Treasurer in the respective month under subsection
5913	5913	23 (g) of Section 13 of the Metropolitan Pier and Exposition
5914	5914	24 Authority Act, plus cumulative deficiencies in the deposits
5915	5915	25 required under this Section for previous months and years,
5916	5916	26 shall be deposited into the McCormick Place Expansion Project
5917	5917
5918	5918
5919	5919
5920	5920
5921	5921
5922	5922	SB0121 - 157 - LRB104 07516 HLH 17560 b
5923	5923
5924	5924	1 2029 375,000,000
5925	5925	2 2030 375,000,000
5926	5926	3 2031 375,000,000
5927	5927	4 2032 375,000,000
5928	5928	5 2033 375,000,000
5929	5929	6 2034 375,000,000
5930	5930	7 2035 375,000,000
5931	5931	8 2036 450,000,000
5932	5932	9 and
5933	5933	10 each fiscal year
5934	5934	11 thereafter that bonds
5935	5935	12 are outstanding under
5936	5936	13 Section 13.2 of the
5937	5937	14 Metropolitan Pier and
5938	5938	15 Exposition Authority Act,
5939	5939	16 but not after fiscal year 2060.
5940	5940
5941	5941
5942	5942	SB0121- 158 -LRB104 07516 HLH 17560 b SB0121 - 158 - LRB104 07516 HLH 17560 b
5943	5943	SB0121 - 158 - LRB104 07516 HLH 17560 b
5944	5944	1 Fund, until the full amount requested for the fiscal year, but
5945	5945	2 not in excess of the amount specified above as "Total
5946	5946	3 Deposit", has been deposited.
5947	5947	4 Subject to payment of amounts into the Capital Projects
5948	5948	5 Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
5949	5949	6 and the McCormick Place Expansion Project Fund pursuant to the
5950	5950	7 preceding paragraphs or in any amendments thereto hereafter
5951	5951	8 enacted, for aviation fuel sold on or after December 1, 2019,
5952	5952	9 the Department shall each month deposit into the Aviation Fuel
5953	5953	10 Sales Tax Refund Fund an amount estimated by the Department to
5954	5954	11 be required for refunds of the 80% portion of the tax on
5955	5955	12 aviation fuel under this Act. The Department shall only
5956	5956	13 deposit moneys into the Aviation Fuel Sales Tax Refund Fund
5957	5957	14 under this paragraph for so long as the revenue use
5958	5958	15 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
5959	5959	16 binding on the State.
5960	5960	17 Subject to payment of amounts into the Build Illinois Fund
5961	5961	18 and the McCormick Place Expansion Project Fund pursuant to the
5962	5962	19 preceding paragraphs or in any amendments thereto hereafter
5963	5963	20 enacted, beginning July 1, 1993 and ending on September 30,
5964	5964	21 2013, the Department shall each month pay into the Illinois
5965	5965	22 Tax Increment Fund 0.27% of 80% of the net revenue realized for
5966	5966	23 the preceding month from the 6.25% general rate on the selling
5967	5967	24 price of tangible personal property.
5968	5968	25 Subject to payment of amounts into the Build Illinois
5969	5969	26 Fund, the McCormick Place Expansion Project Fund, and the
5970	5970
5971	5971
5972	5972
5973	5973
5974	5974
5975	5975	SB0121 - 158 - LRB104 07516 HLH 17560 b
5976	5976
5977	5977
5978	5978	SB0121- 159 -LRB104 07516 HLH 17560 b SB0121 - 159 - LRB104 07516 HLH 17560 b
5979	5979	SB0121 - 159 - LRB104 07516 HLH 17560 b
5980	5980	1 Illinois Tax Increment Fund pursuant to the preceding
5981	5981	2 paragraphs or in any amendments to this Section hereafter
5982	5982	3 enacted, beginning on the first day of the first calendar
5983	5983	4 month to occur on or after August 26, 2014 (the effective date
5984	5984	5 of Public Act 98-1098), each month, from the collections made
5985	5985	6 under Section 9 of the Use Tax Act, Section 9 of the Service
5986	5986	7 Use Tax Act, Section 9 of the Service Occupation Tax Act, and
5987	5987	8 Section 3 of the Retailers' Occupation Tax Act, the Department
5988	5988	9 shall pay into the Tax Compliance and Administration Fund, to
5989	5989	10 be used, subject to appropriation, to fund additional auditors
5990	5990	11 and compliance personnel at the Department of Revenue, an
5991	5991	12 amount equal to 1/12 of 5% of 80% of the cash receipts
5992	5992	13 collected during the preceding fiscal year by the Audit Bureau
5993	5993	14 of the Department under the Use Tax Act, the Service Use Tax
5994	5994	15 Act, the Service Occupation Tax Act, the Retailers' Occupation
5995	5995	16 Tax Act, and associated local occupation and use taxes
5996	5996	17 administered by the Department.
5997	5997	18 Subject to payments of amounts into the Build Illinois
5998	5998	19 Fund, the McCormick Place Expansion Project Fund, the Illinois
5999	5999	20 Tax Increment Fund, the Energy Infrastructure Fund, and the
6000	6000	21 Tax Compliance and Administration Fund as provided in this
6001	6001	22 Section, beginning on July 1, 2018 the Department shall pay
6002	6002	23 each month into the Downstate Public Transportation Fund the
6003	6003	24 moneys required to be so paid under Section 2-3 of the
6004	6004	25 Downstate Public Transportation Act.
6005	6005	26 Subject to successful execution and delivery of a
6006	6006
6007	6007
6008	6008
6009	6009
6010	6010
6011	6011	SB0121 - 159 - LRB104 07516 HLH 17560 b
6012	6012
6013	6013
6014	6014	SB0121- 160 -LRB104 07516 HLH 17560 b SB0121 - 160 - LRB104 07516 HLH 17560 b
6015	6015	SB0121 - 160 - LRB104 07516 HLH 17560 b
6016	6016	1 public-private agreement between the public agency and private
6017	6017	2 entity and completion of the civic build, beginning on July 1,
6018	6018	3 2023, of the remainder of the moneys received by the
6019	6019	4 Department under the Use Tax Act, the Service Use Tax Act, the
6020	6020	5 Service Occupation Tax Act, and this Act, the Department shall
6021	6021	6 deposit the following specified deposits in the aggregate from
6022	6022	7 collections under the Use Tax Act, the Service Use Tax Act, the
6023	6023	8 Service Occupation Tax Act, and the Retailers' Occupation Tax
6024	6024	9 Act, as required under Section 8.25g of the State Finance Act
6025	6025	10 for distribution consistent with the Public-Private
6026	6026	11 Partnership for Civic and Transit Infrastructure Project Act.
6027	6027	12 The moneys received by the Department pursuant to this Act and
6028	6028	13 required to be deposited into the Civic and Transit
6029	6029	14 Infrastructure Fund are subject to the pledge, claim and
6030	6030	15 charge set forth in Section 25-55 of the Public-Private
6031	6031	16 Partnership for Civic and Transit Infrastructure Project Act.
6032	6032	17 As used in this paragraph, "civic build", "private entity",
6033	6033	18 "public-private agreement", and "public agency" have the
6034	6034	19 meanings provided in Section 25-10 of the Public-Private
6035	6035	20 Partnership for Civic and Transit Infrastructure Project Act.
6036	6036	21 Fiscal Year.............................Total Deposit
6037	6037	22 2024.....................................$200,000,000
6038	6038	23 2025....................................$206,000,000
6039	6039	24 2026....................................$212,200,000
6040	6040	25 2027....................................$218,500,000
6041	6041	26 2028....................................$225,100,000
6042	6042
6043	6043
6044	6044
6045	6045
6046	6046
6047	6047	SB0121 - 160 - LRB104 07516 HLH 17560 b
6048	6048
6049	6049
6050	6050	SB0121- 161 -LRB104 07516 HLH 17560 b SB0121 - 161 - LRB104 07516 HLH 17560 b
6051	6051	SB0121 - 161 - LRB104 07516 HLH 17560 b
6052	6052	1 2029....................................$288,700,000
6053	6053	2 2030....................................$298,900,000
6054	6054	3 2031....................................$309,300,000
6055	6055	4 2032....................................$320,100,000
6056	6056	5 2033....................................$331,200,000
6057	6057	6 2034....................................$341,200,000
6058	6058	7 2035....................................$351,400,000
6059	6059	8 2036....................................$361,900,000
6060	6060	9 2037....................................$372,800,000
6061	6061	10 2038....................................$384,000,000
6062	6062	11 2039....................................$395,500,000
6063	6063	12 2040....................................$407,400,000
6064	6064	13 2041....................................$419,600,000
6065	6065	14 2042....................................$432,200,000
6066	6066	15 2043....................................$445,100,000
6067	6067	16 Beginning July 1, 2021 and until July 1, 2022, subject to
6068	6068	17 the payment of amounts into the County and Mass Transit
6069	6069	18 District Fund, the Local Government Tax Fund, the Build
6070	6070	19 Illinois Fund, the McCormick Place Expansion Project Fund, the
6071	6071	20 Illinois Tax Increment Fund, and the Tax Compliance and
6072	6072	21 Administration Fund as provided in this Section, the
6073	6073	22 Department shall pay each month into the Road Fund the amount
6074	6074	23 estimated to represent 16% of the net revenue realized from
6075	6075	24 the taxes imposed on motor fuel and gasohol. Beginning July 1,
6076	6076	25 2022 and until July 1, 2023, subject to the payment of amounts
6077	6077	26 into the County and Mass Transit District Fund, the Local
6078	6078
6079	6079
6080	6080
6081	6081
6082	6082
6083	6083	SB0121 - 161 - LRB104 07516 HLH 17560 b
6084	6084
6085	6085
6086	6086	SB0121- 162 -LRB104 07516 HLH 17560 b SB0121 - 162 - LRB104 07516 HLH 17560 b
6087	6087	SB0121 - 162 - LRB104 07516 HLH 17560 b
6088	6088	1 Government Tax Fund, the Build Illinois Fund, the McCormick
6089	6089	2 Place Expansion Project Fund, the Illinois Tax Increment Fund,
6090	6090	3 and the Tax Compliance and Administration Fund as provided in
6091	6091	4 this Section, the Department shall pay each month into the
6092	6092	5 Road Fund the amount estimated to represent 32% of the net
6093	6093	6 revenue realized from the taxes imposed on motor fuel and
6094	6094	7 gasohol. Beginning July 1, 2023 and until July 1, 2024,
6095	6095	8 subject to the payment of amounts into the County and Mass
6096	6096	9 Transit District Fund, the Local Government Tax Fund, the
6097	6097	10 Build Illinois Fund, the McCormick Place Expansion Project
6098	6098	11 Fund, the Illinois Tax Increment Fund, and the Tax Compliance
6099	6099	12 and Administration Fund as provided in this Section, the
6100	6100	13 Department shall pay each month into the Road Fund the amount
6101	6101	14 estimated to represent 48% of the net revenue realized from
6102	6102	15 the taxes imposed on motor fuel and gasohol. Beginning July 1,
6103	6103	16 2024 and until July 1, 2025, subject to the payment of amounts
6104	6104	17 into the County and Mass Transit District Fund, the Local
6105	6105	18 Government Tax Fund, the Build Illinois Fund, the McCormick
6106	6106	19 Place Expansion Project Fund, the Illinois Tax Increment Fund,
6107	6107	20 and the Tax Compliance and Administration Fund as provided in
6108	6108	21 this Section, the Department shall pay each month into the
6109	6109	22 Road Fund the amount estimated to represent 64% of the net
6110	6110	23 revenue realized from the taxes imposed on motor fuel and
6111	6111	24 gasohol. Beginning on July 1, 2025, subject to the payment of
6112	6112	25 amounts into the County and Mass Transit District Fund, the
6113	6113	26 Local Government Tax Fund, the Build Illinois Fund, the
6114	6114
6115	6115
6116	6116
6117	6117
6118	6118
6119	6119	SB0121 - 162 - LRB104 07516 HLH 17560 b
6120	6120
6121	6121
6122	6122	SB0121- 163 -LRB104 07516 HLH 17560 b SB0121 - 163 - LRB104 07516 HLH 17560 b
6123	6123	SB0121 - 163 - LRB104 07516 HLH 17560 b
6124	6124	1 McCormick Place Expansion Project Fund, the Illinois Tax
6125	6125	2 Increment Fund, and the Tax Compliance and Administration Fund
6126	6126	3 as provided in this Section, the Department shall pay each
6127	6127	4 month into the Road Fund the amount estimated to represent 80%
6128	6128	5 of the net revenue realized from the taxes imposed on motor
6129	6129	6 fuel and gasohol. As used in this paragraph "motor fuel" has
6130	6130	7 the meaning given to that term in Section 1.1 of the Motor Fuel
6131	6131	8 Tax Law, and "gasohol" has the meaning given to that term in
6132	6132	9 Section 3-40 of the Use Tax Act.
6133	6133	10 Of the remainder of the moneys received by the Department
6134	6134	11 pursuant to this Act, 75% thereof shall be paid into the State
6135	6135	12 treasury and 25% shall be reserved in a special account and
6136	6136	13 used only for the transfer to the Common School Fund as part of
6137	6137	14 the monthly transfer from the General Revenue Fund in
6138	6138	15 accordance with Section 8a of the State Finance Act.
6139	6139	16 The Department may, upon separate written notice to a
6140	6140	17 taxpayer, require the taxpayer to prepare and file with the
6141	6141	18 Department on a form prescribed by the Department within not
6142	6142	19 less than 60 days after receipt of the notice an annual
6143	6143	20 information return for the tax year specified in the notice.
6144	6144	21 Such annual return to the Department shall include a statement
6145	6145	22 of gross receipts as shown by the retailer's last federal
6146	6146	23 income tax return. If the total receipts of the business as
6147	6147	24 reported in the federal income tax return do not agree with the
6148	6148	25 gross receipts reported to the Department of Revenue for the
6149	6149	26 same period, the retailer shall attach to his annual return a
6150	6150
6151	6151
6152	6152
6153	6153
6154	6154
6155	6155	SB0121 - 163 - LRB104 07516 HLH 17560 b
6156	6156
6157	6157
6158	6158	SB0121- 164 -LRB104 07516 HLH 17560 b SB0121 - 164 - LRB104 07516 HLH 17560 b
6159	6159	SB0121 - 164 - LRB104 07516 HLH 17560 b
6160	6160	1 schedule showing a reconciliation of the 2 amounts and the
6161	6161	2 reasons for the difference. The retailer's annual return to
6162	6162	3 the Department shall also disclose the cost of goods sold by
6163	6163	4 the retailer during the year covered by such return, opening
6164	6164	5 and closing inventories of such goods for such year, costs of
6165	6165	6 goods used from stock or taken from stock and given away by the
6166	6166	7 retailer during such year, payroll information of the
6167	6167	8 retailer's business during such year and any additional
6168	6168	9 reasonable information which the Department deems would be
6169	6169	10 helpful in determining the accuracy of the monthly, quarterly,
6170	6170	11 or annual returns filed by such retailer as provided for in
6171	6171	12 this Section.
6172	6172	13 If the annual information return required by this Section
6173	6173	14 is not filed when and as required, the taxpayer shall be liable
6174	6174	15 as follows:
6175	6175	16 (i) Until January 1, 1994, the taxpayer shall be
6176	6176	17 liable for a penalty equal to 1/6 of 1% of the tax due from
6177	6177	18 such taxpayer under this Act during the period to be
6178	6178	19 covered by the annual return for each month or fraction of
6179	6179	20 a month until such return is filed as required, the
6180	6180	21 penalty to be assessed and collected in the same manner as
6181	6181	22 any other penalty provided for in this Act.
6182	6182	23 (ii) On and after January 1, 1994, the taxpayer shall
6183	6183	24 be liable for a penalty as described in Section 3-4 of the
6184	6184	25 Uniform Penalty and Interest Act.
6185	6185	26 The chief executive officer, proprietor, owner, or highest
6186	6186
6187	6187
6188	6188
6189	6189
6190	6190
6191	6191	SB0121 - 164 - LRB104 07516 HLH 17560 b
6192	6192
6193	6193
6194	6194	SB0121- 165 -LRB104 07516 HLH 17560 b SB0121 - 165 - LRB104 07516 HLH 17560 b
6195	6195	SB0121 - 165 - LRB104 07516 HLH 17560 b
6196	6196	1 ranking manager shall sign the annual return to certify the
6197	6197	2 accuracy of the information contained therein. Any person who
6198	6198	3 willfully signs the annual return containing false or
6199	6199	4 inaccurate information shall be guilty of perjury and punished
6200	6200	5 accordingly. The annual return form prescribed by the
6201	6201	6 Department shall include a warning that the person signing the
6202	6202	7 return may be liable for perjury.
6203	6203	8 The provisions of this Section concerning the filing of an
6204	6204	9 annual information return do not apply to a retailer who is not
6205	6205	10 required to file an income tax return with the United States
6206	6206	11 Government.
6207	6207	12 As soon as possible after the first day of each month, upon
6208	6208	13 certification of the Department of Revenue, the Comptroller
6209	6209	14 shall order transferred and the Treasurer shall transfer from
6210	6210	15 the General Revenue Fund to the Motor Fuel Tax Fund an amount
6211	6211	16 equal to 1.7% of 80% of the net revenue realized under this Act
6212	6212	17 for the second preceding month. Beginning April 1, 2000, this
6213	6213	18 transfer is no longer required and shall not be made.
6214	6214	19 Net revenue realized for a month shall be the revenue
6215	6215	20 collected by the State pursuant to this Act, less the amount
6216	6216	21 paid out during that month as refunds to taxpayers for
6217	6217	22 overpayment of liability.
6218	6218	23 For greater simplicity of administration, manufacturers,
6219	6219	24 importers and wholesalers whose products are sold at retail in
6220	6220	25 Illinois by numerous retailers, and who wish to do so, may
6221	6221	26 assume the responsibility for accounting and paying to the
6222	6222
6223	6223
6224	6224
6225	6225
6226	6226
6227	6227	SB0121 - 165 - LRB104 07516 HLH 17560 b
6228	6228
6229	6229
6230	6230	SB0121- 166 -LRB104 07516 HLH 17560 b SB0121 - 166 - LRB104 07516 HLH 17560 b
6231	6231	SB0121 - 166 - LRB104 07516 HLH 17560 b
6232	6232	1 Department all tax accruing under this Act with respect to
6233	6233	2 such sales, if the retailers who are affected do not make
6234	6234	3 written objection to the Department to this arrangement.
6235	6235	4 Any person who promotes, organizes, or provides retail
6236	6236	5 selling space for concessionaires or other types of sellers at
6237	6237	6 the Illinois State Fair, DuQuoin State Fair, county fairs,
6238	6238	7 local fairs, art shows, flea markets, and similar exhibitions
6239	6239	8 or events, including any transient merchant as defined by
6240	6240	9 Section 2 of the Transient Merchant Act of 1987, is required to
6241	6241	10 file a report with the Department providing the name of the
6242	6242	11 merchant's business, the name of the person or persons engaged
6243	6243	12 in merchant's business, the permanent address and Illinois
6244	6244	13 Retailers Occupation Tax Registration Number of the merchant,
6245	6245	14 the dates and location of the event, and other reasonable
6246	6246	15 information that the Department may require. The report must
6247	6247	16 be filed not later than the 20th day of the month next
6248	6248	17 following the month during which the event with retail sales
6249	6249	18 was held. Any person who fails to file a report required by
6250	6250	19 this Section commits a business offense and is subject to a
6251	6251	20 fine not to exceed $250.
6252	6252	21 Any person engaged in the business of selling tangible
6253	6253	22 personal property at retail as a concessionaire or other type
6254	6254	23 of seller at the Illinois State Fair, county fairs, art shows,
6255	6255	24 flea markets, and similar exhibitions or events, or any
6256	6256	25 transient merchants, as defined by Section 2 of the Transient
6257	6257	26 Merchant Act of 1987, may be required to make a daily report of
6258	6258
6259	6259
6260	6260
6261	6261
6262	6262
6263	6263	SB0121 - 166 - LRB104 07516 HLH 17560 b
6264	6264
6265	6265
6266	6266	SB0121- 167 -LRB104 07516 HLH 17560 b SB0121 - 167 - LRB104 07516 HLH 17560 b
6267	6267	SB0121 - 167 - LRB104 07516 HLH 17560 b
6268	6268	1 the amount of such sales to the Department and to make a daily
6269	6269	2 payment of the full amount of tax due. The Department shall
6270	6270	3 impose this requirement when it finds that there is a
6271	6271	4 significant risk of loss of revenue to the State at such an
6272	6272	5 exhibition or event. Such a finding shall be based on evidence
6273	6273	6 that a substantial number of concessionaires or other sellers
6274	6274	7 who are not residents of Illinois will be engaging in the
6275	6275	8 business of selling tangible personal property at retail at
6276	6276	9 the exhibition or event, or other evidence of a significant
6277	6277	10 risk of loss of revenue to the State. The Department shall
6278	6278	11 notify concessionaires and other sellers affected by the
6279	6279	12 imposition of this requirement. In the absence of notification
6280	6280	13 by the Department, the concessionaires and other sellers shall
6281	6281	14 file their returns as otherwise required in this Section.
6282	6282	15 (Source: P.A. 102-634, eff. 8-27-21; 102-700, Article 60,
6283	6283	16 Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
6284	6284	17 65-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
6285	6285	18 1-1-23; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-363,
6286	6286	19 eff. 7-28-23; 103-592, Article 75, Section 75-20, eff. 1-1-25;
6287	6287	20 103-592, Article 110, Section 110-20, eff. 6-7-24; 103-605,
6288	6288	21 eff. 7-1-24; 103-1055, eff. 12-20-24.)
6289	6289
6290	6290
6291	6291
6292	6292
6293	6293
6294	6294	SB0121 - 167 - LRB104 07516 HLH 17560 b