Illinois 2025-2026 Regular Session

Illinois Senate Bill SB0253 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 SB0253 Introduced 1/22/2025, by Sen. Dan McConchie SYNOPSIS AS INTRODUCED: 35 ILCS 105/3-1035 ILCS 110/3-1035 ILCS 115/3-1035 ILCS 120/2-10 Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning on July 1, 2025, the 1% rate of tax on modifications to a motor vehicle for the purpose of rendering the motor vehicle usable by a person with a disability applies to tangible personal property that is installed in or on a motor vehicle before, during, or after the purchase of the motor vehicle for the purpose of rendering the motor vehicle usable by a person with a disability. Provides that the 1% rate of tax on that property applies only if the tangible personal property is separately itemized on the bill or invoice for the sale of the motor vehicle or if the tangible personal property is purchased separately from the motor vehicle and is separately itemized on a bill or invoice. Effective immediately. LRB104 06480 HLH 16516 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB0253 Introduced 1/22/2025, by Sen. Dan McConchie SYNOPSIS AS INTRODUCED: 35 ILCS 105/3-1035 ILCS 110/3-1035 ILCS 115/3-1035 ILCS 120/2-10 35 ILCS 105/3-10 35 ILCS 110/3-10 35 ILCS 115/3-10 35 ILCS 120/2-10 Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning on July 1, 2025, the 1% rate of tax on modifications to a motor vehicle for the purpose of rendering the motor vehicle usable by a person with a disability applies to tangible personal property that is installed in or on a motor vehicle before, during, or after the purchase of the motor vehicle for the purpose of rendering the motor vehicle usable by a person with a disability. Provides that the 1% rate of tax on that property applies only if the tangible personal property is separately itemized on the bill or invoice for the sale of the motor vehicle or if the tangible personal property is purchased separately from the motor vehicle and is separately itemized on a bill or invoice. Effective immediately. LRB104 06480 HLH 16516 b LRB104 06480 HLH 16516 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB0253 Introduced 1/22/2025, by Sen. Dan McConchie SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 105/3-1035 ILCS 110/3-1035 ILCS 115/3-1035 ILCS 120/2-10 35 ILCS 105/3-10 35 ILCS 110/3-10 35 ILCS 115/3-10 35 ILCS 120/2-10
4	4	35 ILCS 105/3-10
5	5	35 ILCS 110/3-10
6	6	35 ILCS 115/3-10
7	7	35 ILCS 120/2-10
8	8	Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning on July 1, 2025, the 1% rate of tax on modifications to a motor vehicle for the purpose of rendering the motor vehicle usable by a person with a disability applies to tangible personal property that is installed in or on a motor vehicle before, during, or after the purchase of the motor vehicle for the purpose of rendering the motor vehicle usable by a person with a disability. Provides that the 1% rate of tax on that property applies only if the tangible personal property is separately itemized on the bill or invoice for the sale of the motor vehicle or if the tangible personal property is purchased separately from the motor vehicle and is separately itemized on a bill or invoice. Effective immediately.
9	9	LRB104 06480 HLH 16516 b LRB104 06480 HLH 16516 b
10	10	LRB104 06480 HLH 16516 b
11	11	A BILL FOR
12	12	SB0253LRB104 06480 HLH 16516 b SB0253 LRB104 06480 HLH 16516 b
13	13	SB0253 LRB104 06480 HLH 16516 b
14	14	1 AN ACT concerning revenue.
15	15	2 Be it enacted by the People of the State of Illinois,
16	16	3 represented in the General Assembly:
17	17	4 Section 5. The Use Tax Act is amended by changing Section
18	18	5 3-10 as follows:
19	19	6 (35 ILCS 105/3-10)
20	20	7 Sec. 3-10. Rate of tax. Unless otherwise provided in this
21	21	8 Section, the tax imposed by this Act is at the rate of 6.25% of
22	22	9 either the selling price or the fair market value, if any, of
23	23	10 the tangible personal property, which, on and after January 1,
24	24	11 2025, includes leases of tangible personal property. In all
25	25	12 cases where property functionally used or consumed is the same
26	26	13 as the property that was purchased at retail, then the tax is
27	27	14 imposed on the selling price of the property. In all cases
28	28	15 where property functionally used or consumed is a by-product
29	29	16 or waste product that has been refined, manufactured, or
30	30	17 produced from property purchased at retail, then the tax is
31	31	18 imposed on the lower of the fair market value, if any, of the
32	32	19 specific property so used in this State or on the selling price
33	33	20 of the property purchased at retail. For purposes of this
34	34	21 Section "fair market value" means the price at which property
35	35	22 would change hands between a willing buyer and a willing
36	36	23 seller, neither being under any compulsion to buy or sell and
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40	40	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB0253 Introduced 1/22/2025, by Sen. Dan McConchie SYNOPSIS AS INTRODUCED:
41	41	35 ILCS 105/3-1035 ILCS 110/3-1035 ILCS 115/3-1035 ILCS 120/2-10 35 ILCS 105/3-10 35 ILCS 110/3-10 35 ILCS 115/3-10 35 ILCS 120/2-10
42	42	35 ILCS 105/3-10
43	43	35 ILCS 110/3-10
44	44	35 ILCS 115/3-10
45	45	35 ILCS 120/2-10
46	46	Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that, beginning on July 1, 2025, the 1% rate of tax on modifications to a motor vehicle for the purpose of rendering the motor vehicle usable by a person with a disability applies to tangible personal property that is installed in or on a motor vehicle before, during, or after the purchase of the motor vehicle for the purpose of rendering the motor vehicle usable by a person with a disability. Provides that the 1% rate of tax on that property applies only if the tangible personal property is separately itemized on the bill or invoice for the sale of the motor vehicle or if the tangible personal property is purchased separately from the motor vehicle and is separately itemized on a bill or invoice. Effective immediately.
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48	48	LRB104 06480 HLH 16516 b
49	49	A BILL FOR
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55	55	35 ILCS 105/3-10
56	56	35 ILCS 110/3-10
57	57	35 ILCS 115/3-10
58	58	35 ILCS 120/2-10
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77	77	1 both having reasonable knowledge of the relevant facts. The
78	78	2 fair market value shall be established by Illinois sales by
79	79	3 the taxpayer of the same property as that functionally used or
80	80	4 consumed, or if there are no such sales by the taxpayer, then
81	81	5 comparable sales or purchases of property of like kind and
82	82	6 character in Illinois.
83	83	7 Beginning on July 1, 2000 and through December 31, 2000,
84	84	8 with respect to motor fuel, as defined in Section 1.1 of the
85	85	9 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
86	86	10 the Use Tax Act, the tax is imposed at the rate of 1.25%.
87	87	11 Beginning on August 6, 2010 through August 15, 2010, and
88	88	12 beginning again on August 5, 2022 through August 14, 2022,
89	89	13 with respect to sales tax holiday items as defined in Section
90	90	14 3-6 of this Act, the tax is imposed at the rate of 1.25%.
91	91	15 With respect to gasohol, the tax imposed by this Act
92	92	16 applies to (i) 70% of the proceeds of sales made on or after
93	93	17 January 1, 1990, and before July 1, 2003, (ii) 80% of the
94	94	18 proceeds of sales made on or after July 1, 2003 and on or
95	95	19 before July 1, 2017, (iii) 100% of the proceeds of sales made
96	96	20 after July 1, 2017 and prior to January 1, 2024, (iv) 90% of
97	97	21 the proceeds of sales made on or after January 1, 2024 and on
98	98	22 or before December 31, 2028, and (v) 100% of the proceeds of
99	99	23 sales made after December 31, 2028. If, at any time, however,
100	100	24 the tax under this Act on sales of gasohol is imposed at the
101	101	25 rate of 1.25%, then the tax imposed by this Act applies to 100%
102	102	26 of the proceeds of sales of gasohol made during that time.
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113	113	1 With respect to mid-range ethanol blends, the tax imposed
114	114	2 by this Act applies to (i) 80% of the proceeds of sales made on
115	115	3 or after January 1, 2024 and on or before December 31, 2028 and
116	116	4 (ii) 100% of the proceeds of sales made thereafter. If, at any
117	117	5 time, however, the tax under this Act on sales of mid-range
118	118	6 ethanol blends is imposed at the rate of 1.25%, then the tax
119	119	7 imposed by this Act applies to 100% of the proceeds of sales of
120	120	8 mid-range ethanol blends made during that time.
121	121	9 With respect to majority blended ethanol fuel, the tax
122	122	10 imposed by this Act does not apply to the proceeds of sales
123	123	11 made on or after July 1, 2003 and on or before December 31,
124	124	12 2028 but applies to 100% of the proceeds of sales made
125	125	13 thereafter.
126	126	14 With respect to biodiesel blends with no less than 1% and
127	127	15 no more than 10% biodiesel, the tax imposed by this Act applies
128	128	16 to (i) 80% of the proceeds of sales made on or after July 1,
129	129	17 2003 and on or before December 31, 2018 and (ii) 100% of the
130	130	18 proceeds of sales made after December 31, 2018 and before
131	131	19 January 1, 2024. On and after January 1, 2024 and on or before
132	132	20 December 31, 2030, the taxation of biodiesel, renewable
133	133	21 diesel, and biodiesel blends shall be as provided in Section
134	134	22 3-5.1. If, at any time, however, the tax under this Act on
135	135	23 sales of biodiesel blends with no less than 1% and no more than
136	136	24 10% biodiesel is imposed at the rate of 1.25%, then the tax
137	137	25 imposed by this Act applies to 100% of the proceeds of sales of
138	138	26 biodiesel blends with no less than 1% and no more than 10%
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149	149	1 biodiesel made during that time.
150	150	2 With respect to biodiesel and biodiesel blends with more
151	151	3 than 10% but no more than 99% biodiesel, the tax imposed by
152	152	4 this Act does not apply to the proceeds of sales made on or
153	153	5 after July 1, 2003 and on or before December 31, 2023. On and
154	154	6 after January 1, 2024 and on or before December 31, 2030, the
155	155	7 taxation of biodiesel, renewable diesel, and biodiesel blends
156	156	8 shall be as provided in Section 3-5.1.
157	157	9 Until July 1, 2022 and from July 1, 2023 through December
158	158	10 31, 2025, with respect to food for human consumption that is to
159	159	11 be consumed off the premises where it is sold (other than
160	160	12 alcoholic beverages, food consisting of or infused with adult
161	161	13 use cannabis, soft drinks, and food that has been prepared for
162	162	14 immediate consumption), the tax is imposed at the rate of 1%.
163	163	15 Beginning on July 1, 2022 and until July 1, 2023, with respect
164	164	16 to food for human consumption that is to be consumed off the
165	165	17 premises where it is sold (other than alcoholic beverages,
166	166	18 food consisting of or infused with adult use cannabis, soft
167	167	19 drinks, and food that has been prepared for immediate
168	168	20 consumption), the tax is imposed at the rate of 0%. On and
169	169	21 after January 1, 2026, food for human consumption that is to be
170	170	22 consumed off the premises where it is sold (other than
171	171	23 alcoholic beverages, food consisting of or infused with adult
172	172	24 use cannabis, soft drinks, candy, and food that has been
173	173	25 prepared for immediate consumption) is exempt from the tax
174	174	26 imposed by this Act.
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185	185	1 With respect to prescription and nonprescription
186	186	2 medicines, drugs, medical appliances, products classified as
187	187	3 Class III medical devices by the United States Food and Drug
188	188	4 Administration that are used for cancer treatment pursuant to
189	189	5 a prescription, as well as any accessories and components
190	190	6 related to those devices, modifications to a motor vehicle for
191	191	7 the purpose of rendering it usable by a person with a
192	192	8 disability, and insulin, blood sugar testing materials,
193	193	9 syringes, and needles used by human diabetics, the tax is
194	194	10 imposed at the rate of 1%. Beginning on July 1, 2025, the 1%
195	195	11 rate of tax on modifications to a motor vehicle for the purpose
196	196	12 of rendering the motor vehicle usable by a person with a
197	197	13 disability applies to tangible personal property that is
198	198	14 installed in or on a motor vehicle before, during, or after the
199	199	15 purchase of the motor vehicle for the purpose of rendering the
200	200	16 motor vehicle usable by a person with a disability; however,
201	201	17 that 1% rate of tax applies only if the tangible personal
202	202	18 property is separately itemized on the bill or invoice for the
203	203	19 sale of the motor vehicle or if the tangible personal property
204	204	20 is purchased separately from the motor vehicle and is
205	205	21 separately itemized on a bill or invoice. For the purposes of
206	206	22 this Section, until September 1, 2009: the term "soft drinks"
207	207	23 means any complete, finished, ready-to-use, non-alcoholic
208	208	24 drink, whether carbonated or not, including, but not limited
209	209	25 to, soda water, cola, fruit juice, vegetable juice, carbonated
210	210	26 water, and all other preparations commonly known as soft
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221	221	1 drinks of whatever kind or description that are contained in
222	222	2 any closed or sealed bottle, can, carton, or container,
223	223	3 regardless of size; but "soft drinks" does not include coffee,
224	224	4 tea, non-carbonated water, infant formula, milk or milk
225	225	5 products as defined in the Grade A Pasteurized Milk and Milk
226	226	6 Products Act, or drinks containing 50% or more natural fruit
227	227	7 or vegetable juice.
228	228	8 Notwithstanding any other provisions of this Act,
229	229	9 beginning September 1, 2009, "soft drinks" means non-alcoholic
230	230	10 beverages that contain natural or artificial sweeteners. "Soft
231	231	11 drinks" does not include beverages that contain milk or milk
232	232	12 products, soy, rice or similar milk substitutes, or greater
233	233	13 than 50% of vegetable or fruit juice by volume.
234	234	14 Until August 1, 2009, and notwithstanding any other
235	235	15 provisions of this Act, "food for human consumption that is to
236	236	16 be consumed off the premises where it is sold" includes all
237	237	17 food sold through a vending machine, except soft drinks and
238	238	18 food products that are dispensed hot from a vending machine,
239	239	19 regardless of the location of the vending machine. Beginning
240	240	20 August 1, 2009, and notwithstanding any other provisions of
241	241	21 this Act, "food for human consumption that is to be consumed
242	242	22 off the premises where it is sold" includes all food sold
243	243	23 through a vending machine, except soft drinks, candy, and food
244	244	24 products that are dispensed hot from a vending machine,
245	245	25 regardless of the location of the vending machine.
246	246	26 Notwithstanding any other provisions of this Act,
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257	257	1 beginning September 1, 2009, "food for human consumption that
258	258	2 is to be consumed off the premises where it is sold" does not
259	259	3 include candy. For purposes of this Section, "candy" means a
260	260	4 preparation of sugar, honey, or other natural or artificial
261	261	5 sweeteners in combination with chocolate, fruits, nuts or
262	262	6 other ingredients or flavorings in the form of bars, drops, or
263	263	7 pieces. "Candy" does not include any preparation that contains
264	264	8 flour or requires refrigeration.
265	265	9 Notwithstanding any other provisions of this Act,
266	266	10 beginning September 1, 2009, "nonprescription medicines and
267	267	11 drugs" does not include grooming and hygiene products. For
268	268	12 purposes of this Section, "grooming and hygiene products"
269	269	13 includes, but is not limited to, soaps and cleaning solutions,
270	270	14 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
271	271	15 lotions and screens, unless those products are available by
272	272	16 prescription only, regardless of whether the products meet the
273	273	17 definition of "over-the-counter-drugs". For the purposes of
274	274	18 this paragraph, "over-the-counter-drug" means a drug for human
275	275	19 use that contains a label that identifies the product as a drug
276	276	20 as required by 21 CFR 201.66. The "over-the-counter-drug"
277	277	21 label includes:
278	278	22 (A) a "Drug Facts" panel; or
279	279	23 (B) a statement of the "active ingredient(s)" with a
280	280	24 list of those ingredients contained in the compound,
281	281	25 substance or preparation.
282	282	26 Beginning on January 1, 2014 (the effective date of Public
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293	293	1 Act 98-122), "prescription and nonprescription medicines and
294	294	2 drugs" includes medical cannabis purchased from a registered
295	295	3 dispensing organization under the Compassionate Use of Medical
296	296	4 Cannabis Program Act.
297	297	5 As used in this Section, "adult use cannabis" means
298	298	6 cannabis subject to tax under the Cannabis Cultivation
299	299	7 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
300	300	8 and does not include cannabis subject to tax under the
301	301	9 Compassionate Use of Medical Cannabis Program Act.
302	302	10 If the property that is purchased at retail from a
303	303	11 retailer is acquired outside Illinois and used outside
304	304	12 Illinois before being brought to Illinois for use here and is
305	305	13 taxable under this Act, the "selling price" on which the tax is
306	306	14 computed shall be reduced by an amount that represents a
307	307	15 reasonable allowance for depreciation for the period of prior
308	308	16 out-of-state use. No depreciation is allowed in cases where
309	309	17 the tax under this Act is imposed on lease receipts.
310	310	18 (Source: P.A. 102-4, eff. 4-27-21; 102-700, Article 20,
311	311	19 Section 20-5, eff. 4-19-22; 102-700, Article 60, Section
312	312	20 60-15, eff. 4-19-22; 102-700, Article 65, Section 65-5, eff.
313	313	21 4-19-22; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-592,
314	314	22 eff. 1-1-25; 103-781, eff. 8-5-24; revised 11-26-24.)
315	315	23 Section 10. The Service Use Tax Act is amended by changing
316	316	24 Section 3-10 as follows:
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327	327	1 (35 ILCS 110/3-10)
328	328	2 Sec. 3-10. Rate of tax. Unless otherwise provided in this
329	329	3 Section, the tax imposed by this Act is at the rate of 6.25% of
330	330	4 the selling price of tangible personal property transferred,
331	331	5 including, on and after January 1, 2025, transferred by lease,
332	332	6 as an incident to the sale of service, but, for the purpose of
333	333	7 computing this tax, in no event shall the selling price be less
334	334	8 than the cost price of the property to the serviceman.
335	335	9 Beginning on July 1, 2000 and through December 31, 2000,
336	336	10 with respect to motor fuel, as defined in Section 1.1 of the
337	337	11 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
338	338	12 the Use Tax Act, the tax is imposed at the rate of 1.25%.
339	339	13 With respect to gasohol, as defined in the Use Tax Act, the
340	340	14 tax imposed by this Act applies to (i) 70% of the selling price
341	341	15 of property transferred as an incident to the sale of service
342	342	16 on or after January 1, 1990, and before July 1, 2003, (ii) 80%
343	343	17 of the selling price of property transferred as an incident to
344	344	18 the sale of service on or after July 1, 2003 and on or before
345	345	19 July 1, 2017, (iii) 100% of the selling price of property
346	346	20 transferred as an incident to the sale of service after July 1,
347	347	21 2017 and before January 1, 2024, (iv) 90% of the selling price
348	348	22 of property transferred as an incident to the sale of service
349	349	23 on or after January 1, 2024 and on or before December 31, 2028,
350	350	24 and (v) 100% of the selling price of property transferred as an
351	351	25 incident to the sale of service after December 31, 2028. If, at
352	352	26 any time, however, the tax under this Act on sales of gasohol,
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363	363	1 as defined in the Use Tax Act, is imposed at the rate of 1.25%,
364	364	2 then the tax imposed by this Act applies to 100% of the
365	365	3 proceeds of sales of gasohol made during that time.
366	366	4 With respect to mid-range ethanol blends, as defined in
367	367	5 Section 3-44.3 of the Use Tax Act, the tax imposed by this Act
368	368	6 applies to (i) 80% of the selling price of property
369	369	7 transferred as an incident to the sale of service on or after
370	370	8 January 1, 2024 and on or before December 31, 2028 and (ii)
371	371	9 100% of the selling price of property transferred as an
372	372	10 incident to the sale of service after December 31, 2028. If, at
373	373	11 any time, however, the tax under this Act on sales of mid-range
374	374	12 ethanol blends is imposed at the rate of 1.25%, then the tax
375	375	13 imposed by this Act applies to 100% of the selling price of
376	376	14 mid-range ethanol blends transferred as an incident to the
377	377	15 sale of service during that time.
378	378	16 With respect to majority blended ethanol fuel, as defined
379	379	17 in the Use Tax Act, the tax imposed by this Act does not apply
380	380	18 to the selling price of property transferred as an incident to
381	381	19 the sale of service on or after July 1, 2003 and on or before
382	382	20 December 31, 2028 but applies to 100% of the selling price
383	383	21 thereafter.
384	384	22 With respect to biodiesel blends, as defined in the Use
385	385	23 Tax Act, with no less than 1% and no more than 10% biodiesel,
386	386	24 the tax imposed by this Act applies to (i) 80% of the selling
387	387	25 price of property transferred as an incident to the sale of
388	388	26 service on or after July 1, 2003 and on or before December 31,
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399	399	1 2018 and (ii) 100% of the proceeds of the selling price after
400	400	2 December 31, 2018 and before January 1, 2024. On and after
401	401	3 January 1, 2024 and on or before December 31, 2030, the
402	402	4 taxation of biodiesel, renewable diesel, and biodiesel blends
403	403	5 shall be as provided in Section 3-5.1 of the Use Tax Act. If,
404	404	6 at any time, however, the tax under this Act on sales of
405	405	7 biodiesel blends, as defined in the Use Tax Act, with no less
406	406	8 than 1% and no more than 10% biodiesel is imposed at the rate
407	407	9 of 1.25%, then the tax imposed by this Act applies to 100% of
408	408	10 the proceeds of sales of biodiesel blends with no less than 1%
409	409	11 and no more than 10% biodiesel made during that time.
410	410	12 With respect to biodiesel, as defined in the Use Tax Act,
411	411	13 and biodiesel blends, as defined in the Use Tax Act, with more
412	412	14 than 10% but no more than 99% biodiesel, the tax imposed by
413	413	15 this Act does not apply to the proceeds of the selling price of
414	414	16 property transferred as an incident to the sale of service on
415	415	17 or after July 1, 2003 and on or before December 31, 2023. On
416	416	18 and after January 1, 2024 and on or before December 31, 2030,
417	417	19 the taxation of biodiesel, renewable diesel, and biodiesel
418	418	20 blends shall be as provided in Section 3-5.1 of the Use Tax
419	419	21 Act.
420	420	22 At the election of any registered serviceman made for each
421	421	23 fiscal year, sales of service in which the aggregate annual
422	422	24 cost price of tangible personal property transferred as an
423	423	25 incident to the sales of service is less than 35%, or 75% in
424	424	26 the case of servicemen transferring prescription drugs or
425	425
426	426
427	427
428	428
429	429
430	430	SB0253 - 11 - LRB104 06480 HLH 16516 b
431	431
432	432
433	433	SB0253- 12 -LRB104 06480 HLH 16516 b SB0253 - 12 - LRB104 06480 HLH 16516 b
434	434	SB0253 - 12 - LRB104 06480 HLH 16516 b
435	435	1 servicemen engaged in graphic arts production, of the
436	436	2 aggregate annual total gross receipts from all sales of
437	437	3 service, the tax imposed by this Act shall be based on the
438	438	4 serviceman's cost price of the tangible personal property
439	439	5 transferred as an incident to the sale of those services.
440	440	6 Until July 1, 2022 and from July 1, 2023 through December
441	441	7 31, 2025, the tax shall be imposed at the rate of 1% on food
442	442	8 prepared for immediate consumption and transferred incident to
443	443	9 a sale of service subject to this Act or the Service Occupation
444	444	10 Tax Act by an entity licensed under the Hospital Licensing
445	445	11 Act, the Nursing Home Care Act, the Assisted Living and Shared
446	446	12 Housing Act, the ID/DD Community Care Act, the MC/DD Act, the
447	447	13 Specialized Mental Health Rehabilitation Act of 2013, or the
448	448	14 Child Care Act of 1969, or an entity that holds a permit issued
449	449	15 pursuant to the Life Care Facilities Act. Until July 1, 2022
450	450	16 and from July 1, 2023 through December 31, 2025, the tax shall
451	451	17 also be imposed at the rate of 1% on food for human consumption
452	452	18 that is to be consumed off the premises where it is sold (other
453	453	19 than alcoholic beverages, food consisting of or infused with
454	454	20 adult use cannabis, soft drinks, and food that has been
455	455	21 prepared for immediate consumption and is not otherwise
456	456	22 included in this paragraph).
457	457	23 Beginning on July 1, 2022 and until July 1, 2023, the tax
458	458	24 shall be imposed at the rate of 0% on food prepared for
459	459	25 immediate consumption and transferred incident to a sale of
460	460	26 service subject to this Act or the Service Occupation Tax Act
461	461
462	462
463	463
464	464
465	465
466	466	SB0253 - 12 - LRB104 06480 HLH 16516 b
467	467
468	468
469	469	SB0253- 13 -LRB104 06480 HLH 16516 b SB0253 - 13 - LRB104 06480 HLH 16516 b
470	470	SB0253 - 13 - LRB104 06480 HLH 16516 b
471	471	1 by an entity licensed under the Hospital Licensing Act, the
472	472	2 Nursing Home Care Act, the Assisted Living and Shared Housing
473	473	3 Act, the ID/DD Community Care Act, the MC/DD Act, the
474	474	4 Specialized Mental Health Rehabilitation Act of 2013, or the
475	475	5 Child Care Act of 1969, or an entity that holds a permit issued
476	476	6 pursuant to the Life Care Facilities Act. Beginning on July 1,
477	477	7 2022 and until July 1, 2023, the tax shall also be imposed at
478	478	8 the rate of 0% on food for human consumption that is to be
479	479	9 consumed off the premises where it is sold (other than
480	480	10 alcoholic beverages, food consisting of or infused with adult
481	481	11 use cannabis, soft drinks, and food that has been prepared for
482	482	12 immediate consumption and is not otherwise included in this
483	483	13 paragraph).
484	484	14 On and an after January 1, 2026, food prepared for
485	485	15 immediate consumption and transferred incident to a sale of
486	486	16 service subject to this Act or the Service Occupation Tax Act
487	487	17 by an entity licensed under the Hospital Licensing Act, the
488	488	18 Nursing Home Care Act, the Assisted Living and Shared Housing
489	489	19 Act, the ID/DD Community Care Act, the MC/DD Act, the
490	490	20 Specialized Mental Health Rehabilitation Act of 2013, or the
491	491	21 Child Care Act of 1969, or by an entity that holds a permit
492	492	22 issued pursuant to the Life Care Facilities Act is exempt from
493	493	23 the tax under this Act. On and after January 1, 2026, food for
494	494	24 human consumption that is to be consumed off the premises
495	495	25 where it is sold (other than alcoholic beverages, food
496	496	26 consisting of or infused with adult use cannabis, soft drinks,
497	497
498	498
499	499
500	500
501	501
502	502	SB0253 - 13 - LRB104 06480 HLH 16516 b
503	503
504	504
505	505	SB0253- 14 -LRB104 06480 HLH 16516 b SB0253 - 14 - LRB104 06480 HLH 16516 b
506	506	SB0253 - 14 - LRB104 06480 HLH 16516 b
507	507	1 candy, and food that has been prepared for immediate
508	508	2 consumption and is not otherwise included in this paragraph)
509	509	3 is exempt from the tax under this Act.
510	510	4 The tax shall be imposed at the rate of 1% on prescription
511	511	5 and nonprescription medicines, drugs, medical appliances,
512	512	6 products classified as Class III medical devices by the United
513	513	7 States Food and Drug Administration that are used for cancer
514	514	8 treatment pursuant to a prescription, as well as any
515	515	9 accessories and components related to those devices,
516	516	10 modifications to a motor vehicle for the purpose of rendering
517	517	11 it usable by a person with a disability, and insulin, blood
518	518	12 sugar testing materials, syringes, and needles used by human
519	519	13 diabetics. Beginning on July 1, 2025, the 1% rate of tax on
520	520	14 modifications to a motor vehicle for the purpose of rendering
521	521	15 the motor vehicle usable by a person with a disability applies
522	522	16 to tangible personal property that is installed in or on a
523	523	17 motor vehicle before, during, or after the purchase of the
524	524	18 motor vehicle for the purpose of rendering the motor vehicle
525	525	19 usable by a person with a disability; however, that 1% rate of
526	526	20 tax applies only if the tangible personal property is
527	527	21 separately itemized on the bill or invoice for the sale of the
528	528	22 motor vehicle or if the tangible personal property is
529	529	23 purchased separately from the motor vehicle and is separately
530	530	24 itemized on a bill or invoice. For the purposes of this
531	531	25 Section, until September 1, 2009: the term "soft drinks" means
532	532	26 any complete, finished, ready-to-use, non-alcoholic drink,
533	533
534	534
535	535
536	536
537	537
538	538	SB0253 - 14 - LRB104 06480 HLH 16516 b
539	539
540	540
541	541	SB0253- 15 -LRB104 06480 HLH 16516 b SB0253 - 15 - LRB104 06480 HLH 16516 b
542	542	SB0253 - 15 - LRB104 06480 HLH 16516 b
543	543	1 whether carbonated or not, including, but not limited to, soda
544	544	2 water, cola, fruit juice, vegetable juice, carbonated water,
545	545	3 and all other preparations commonly known as soft drinks of
546	546	4 whatever kind or description that are contained in any closed
547	547	5 or sealed bottle, can, carton, or container, regardless of
548	548	6 size; but "soft drinks" does not include coffee, tea,
549	549	7 non-carbonated water, infant formula, milk or milk products as
550	550	8 defined in the Grade A Pasteurized Milk and Milk Products Act,
551	551	9 or drinks containing 50% or more natural fruit or vegetable
552	552	10 juice.
553	553	11 Notwithstanding any other provisions of this Act,
554	554	12 beginning September 1, 2009, "soft drinks" means non-alcoholic
555	555	13 beverages that contain natural or artificial sweeteners. "Soft
556	556	14 drinks" does not include beverages that contain milk or milk
557	557	15 products, soy, rice or similar milk substitutes, or greater
558	558	16 than 50% of vegetable or fruit juice by volume.
559	559	17 Until August 1, 2009, and notwithstanding any other
560	560	18 provisions of this Act, "food for human consumption that is to
561	561	19 be consumed off the premises where it is sold" includes all
562	562	20 food sold through a vending machine, except soft drinks and
563	563	21 food products that are dispensed hot from a vending machine,
564	564	22 regardless of the location of the vending machine. Beginning
565	565	23 August 1, 2009, and notwithstanding any other provisions of
566	566	24 this Act, "food for human consumption that is to be consumed
567	567	25 off the premises where it is sold" includes all food sold
568	568	26 through a vending machine, except soft drinks, candy, and food
569	569
570	570
571	571
572	572
573	573
574	574	SB0253 - 15 - LRB104 06480 HLH 16516 b
575	575
576	576
577	577	SB0253- 16 -LRB104 06480 HLH 16516 b SB0253 - 16 - LRB104 06480 HLH 16516 b
578	578	SB0253 - 16 - LRB104 06480 HLH 16516 b
579	579	1 products that are dispensed hot from a vending machine,
580	580	2 regardless of the location of the vending machine.
581	581	3 Notwithstanding any other provisions of this Act,
582	582	4 beginning September 1, 2009, "food for human consumption that
583	583	5 is to be consumed off the premises where it is sold" does not
584	584	6 include candy. For purposes of this Section, "candy" means a
585	585	7 preparation of sugar, honey, or other natural or artificial
586	586	8 sweeteners in combination with chocolate, fruits, nuts or
587	587	9 other ingredients or flavorings in the form of bars, drops, or
588	588	10 pieces. "Candy" does not include any preparation that contains
589	589	11 flour or requires refrigeration.
590	590	12 Notwithstanding any other provisions of this Act,
591	591	13 beginning September 1, 2009, "nonprescription medicines and
592	592	14 drugs" does not include grooming and hygiene products. For
593	593	15 purposes of this Section, "grooming and hygiene products"
594	594	16 includes, but is not limited to, soaps and cleaning solutions,
595	595	17 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
596	596	18 lotions and screens, unless those products are available by
597	597	19 prescription only, regardless of whether the products meet the
598	598	20 definition of "over-the-counter-drugs". For the purposes of
599	599	21 this paragraph, "over-the-counter-drug" means a drug for human
600	600	22 use that contains a label that identifies the product as a drug
601	601	23 as required by 21 CFR 201.66. The "over-the-counter-drug"
602	602	24 label includes:
603	603	25 (A) a "Drug Facts" panel; or
604	604	26 (B) a statement of the "active ingredient(s)" with a
605	605
606	606
607	607
608	608
609	609
610	610	SB0253 - 16 - LRB104 06480 HLH 16516 b
611	611
612	612
613	613	SB0253- 17 -LRB104 06480 HLH 16516 b SB0253 - 17 - LRB104 06480 HLH 16516 b
614	614	SB0253 - 17 - LRB104 06480 HLH 16516 b
615	615	1 list of those ingredients contained in the compound,
616	616	2 substance or preparation.
617	617	3 Beginning on January 1, 2014 (the effective date of Public
618	618	4 Act 98-122), "prescription and nonprescription medicines and
619	619	5 drugs" includes medical cannabis purchased from a registered
620	620	6 dispensing organization under the Compassionate Use of Medical
621	621	7 Cannabis Program Act.
622	622	8 As used in this Section, "adult use cannabis" means
623	623	9 cannabis subject to tax under the Cannabis Cultivation
624	624	10 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
625	625	11 and does not include cannabis subject to tax under the
626	626	12 Compassionate Use of Medical Cannabis Program Act.
627	627	13 If the property that is acquired from a serviceman is
628	628	14 acquired outside Illinois and used outside Illinois before
629	629	15 being brought to Illinois for use here and is taxable under
630	630	16 this Act, the "selling price" on which the tax is computed
631	631	17 shall be reduced by an amount that represents a reasonable
632	632	18 allowance for depreciation for the period of prior
633	633	19 out-of-state use. No depreciation is allowed in cases where
634	634	20 the tax under this Act is imposed on lease receipts.
635	635	21 (Source: P.A. 102-4, eff. 4-27-21; 102-16, eff. 6-17-21;
636	636	22 102-700, Article 20, Section 20-10, eff. 4-19-22; 102-700,
637	637	23 Article 60, Section 60-20, eff. 4-19-22; 103-9, eff. 6-7-23;
638	638	24 103-154, eff. 6-30-23; 103-592, eff. 1-1-25; 103-781, eff.
639	639	25 8-5-24; revised 11-26-24.)
640	640
641	641
642	642
643	643
644	644
645	645	SB0253 - 17 - LRB104 06480 HLH 16516 b
646	646
647	647
648	648	SB0253- 18 -LRB104 06480 HLH 16516 b SB0253 - 18 - LRB104 06480 HLH 16516 b
649	649	SB0253 - 18 - LRB104 06480 HLH 16516 b
650	650	1 Section 15. The Service Occupation Tax Act is amended by
651	651	2 changing Section 3-10 as follows:
652	652	3 (35 ILCS 115/3-10)
653	653	4 Sec. 3-10. Rate of tax. Unless otherwise provided in this
654	654	5 Section, the tax imposed by this Act is at the rate of 6.25% of
655	655	6 the "selling price", as defined in Section 2 of the Service Use
656	656	7 Tax Act, of the tangible personal property, including, on and
657	657	8 after January 1, 2025, tangible personal property transferred
658	658	9 by lease. For the purpose of computing this tax, in no event
659	659	10 shall the "selling price" be less than the cost price to the
660	660	11 serviceman of the tangible personal property transferred. The
661	661	12 selling price of each item of tangible personal property
662	662	13 transferred as an incident of a sale of service may be shown as
663	663	14 a distinct and separate item on the serviceman's billing to
664	664	15 the service customer. If the selling price is not so shown, the
665	665	16 selling price of the tangible personal property is deemed to
666	666	17 be 50% of the serviceman's entire billing to the service
667	667	18 customer. When, however, a serviceman contracts to design,
668	668	19 develop, and produce special order machinery or equipment, the
669	669	20 tax imposed by this Act shall be based on the serviceman's cost
670	670	21 price of the tangible personal property transferred incident
671	671	22 to the completion of the contract.
672	672	23 Beginning on July 1, 2000 and through December 31, 2000,
673	673	24 with respect to motor fuel, as defined in Section 1.1 of the
674	674	25 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
675	675
676	676
677	677
678	678
679	679
680	680	SB0253 - 18 - LRB104 06480 HLH 16516 b
681	681
682	682
683	683	SB0253- 19 -LRB104 06480 HLH 16516 b SB0253 - 19 - LRB104 06480 HLH 16516 b
684	684	SB0253 - 19 - LRB104 06480 HLH 16516 b
685	685	1 the Use Tax Act, the tax is imposed at the rate of 1.25%.
686	686	2 With respect to gasohol, as defined in the Use Tax Act, the
687	687	3 tax imposed by this Act shall apply to (i) 70% of the cost
688	688	4 price of property transferred as an incident to the sale of
689	689	5 service on or after January 1, 1990, and before July 1, 2003,
690	690	6 (ii) 80% of the selling price of property transferred as an
691	691	7 incident to the sale of service on or after July 1, 2003 and on
692	692	8 or before July 1, 2017, (iii) 100% of the selling price of
693	693	9 property transferred as an incident to the sale of service
694	694	10 after July 1, 2017 and prior to January 1, 2024, (iv) 90% of
695	695	11 the selling price of property transferred as an incident to
696	696	12 the sale of service on or after January 1, 2024 and on or
697	697	13 before December 31, 2028, and (v) 100% of the selling price of
698	698	14 property transferred as an incident to the sale of service
699	699	15 after December 31, 2028. If, at any time, however, the tax
700	700	16 under this Act on sales of gasohol, as defined in the Use Tax
701	701	17 Act, is imposed at the rate of 1.25%, then the tax imposed by
702	702	18 this Act applies to 100% of the proceeds of sales of gasohol
703	703	19 made during that time.
704	704	20 With respect to mid-range ethanol blends, as defined in
705	705	21 Section 3-44.3 of the Use Tax Act, the tax imposed by this Act
706	706	22 applies to (i) 80% of the selling price of property
707	707	23 transferred as an incident to the sale of service on or after
708	708	24 January 1, 2024 and on or before December 31, 2028 and (ii)
709	709	25 100% of the selling price of property transferred as an
710	710	26 incident to the sale of service after December 31, 2028. If, at
711	711
712	712
713	713
714	714
715	715
716	716	SB0253 - 19 - LRB104 06480 HLH 16516 b
717	717
718	718
719	719	SB0253- 20 -LRB104 06480 HLH 16516 b SB0253 - 20 - LRB104 06480 HLH 16516 b
720	720	SB0253 - 20 - LRB104 06480 HLH 16516 b
721	721	1 any time, however, the tax under this Act on sales of mid-range
722	722	2 ethanol blends is imposed at the rate of 1.25%, then the tax
723	723	3 imposed by this Act applies to 100% of the selling price of
724	724	4 mid-range ethanol blends transferred as an incident to the
725	725	5 sale of service during that time.
726	726	6 With respect to majority blended ethanol fuel, as defined
727	727	7 in the Use Tax Act, the tax imposed by this Act does not apply
728	728	8 to the selling price of property transferred as an incident to
729	729	9 the sale of service on or after July 1, 2003 and on or before
730	730	10 December 31, 2028 but applies to 100% of the selling price
731	731	11 thereafter.
732	732	12 With respect to biodiesel blends, as defined in the Use
733	733	13 Tax Act, with no less than 1% and no more than 10% biodiesel,
734	734	14 the tax imposed by this Act applies to (i) 80% of the selling
735	735	15 price of property transferred as an incident to the sale of
736	736	16 service on or after July 1, 2003 and on or before December 31,
737	737	17 2018 and (ii) 100% of the proceeds of the selling price after
738	738	18 December 31, 2018 and before January 1, 2024. On and after
739	739	19 January 1, 2024 and on or before December 31, 2030, the
740	740	20 taxation of biodiesel, renewable diesel, and biodiesel blends
741	741	21 shall be as provided in Section 3-5.1 of the Use Tax Act. If,
742	742	22 at any time, however, the tax under this Act on sales of
743	743	23 biodiesel blends, as defined in the Use Tax Act, with no less
744	744	24 than 1% and no more than 10% biodiesel is imposed at the rate
745	745	25 of 1.25%, then the tax imposed by this Act applies to 100% of
746	746	26 the proceeds of sales of biodiesel blends with no less than 1%
747	747
748	748
749	749
750	750
751	751
752	752	SB0253 - 20 - LRB104 06480 HLH 16516 b
753	753
754	754
755	755	SB0253- 21 -LRB104 06480 HLH 16516 b SB0253 - 21 - LRB104 06480 HLH 16516 b
756	756	SB0253 - 21 - LRB104 06480 HLH 16516 b
757	757	1 and no more than 10% biodiesel made during that time.
758	758	2 With respect to biodiesel, as defined in the Use Tax Act,
759	759	3 and biodiesel blends, as defined in the Use Tax Act, with more
760	760	4 than 10% but no more than 99% biodiesel material, the tax
761	761	5 imposed by this Act does not apply to the proceeds of the
762	762	6 selling price of property transferred as an incident to the
763	763	7 sale of service on or after July 1, 2003 and on or before
764	764	8 December 31, 2023. On and after January 1, 2024 and on or
765	765	9 before December 31, 2030, the taxation of biodiesel, renewable
766	766	10 diesel, and biodiesel blends shall be as provided in Section
767	767	11 3-5.1 of the Use Tax Act.
768	768	12 At the election of any registered serviceman made for each
769	769	13 fiscal year, sales of service in which the aggregate annual
770	770	14 cost price of tangible personal property transferred as an
771	771	15 incident to the sales of service is less than 35%, or 75% in
772	772	16 the case of servicemen transferring prescription drugs or
773	773	17 servicemen engaged in graphic arts production, of the
774	774	18 aggregate annual total gross receipts from all sales of
775	775	19 service, the tax imposed by this Act shall be based on the
776	776	20 serviceman's cost price of the tangible personal property
777	777	21 transferred incident to the sale of those services.
778	778	22 Until July 1, 2022 and from July 1, 2023 through December
779	779	23 31, 2025, the tax shall be imposed at the rate of 1% on food
780	780	24 prepared for immediate consumption and transferred incident to
781	781	25 a sale of service subject to this Act or the Service Use Tax
782	782	26 Act by an entity licensed under the Hospital Licensing Act,
783	783
784	784
785	785
786	786
787	787
788	788	SB0253 - 21 - LRB104 06480 HLH 16516 b
789	789
790	790
791	791	SB0253- 22 -LRB104 06480 HLH 16516 b SB0253 - 22 - LRB104 06480 HLH 16516 b
792	792	SB0253 - 22 - LRB104 06480 HLH 16516 b
793	793	1 the Nursing Home Care Act, the Assisted Living and Shared
794	794	2 Housing Act, the ID/DD Community Care Act, the MC/DD Act, the
795	795	3 Specialized Mental Health Rehabilitation Act of 2013, or the
796	796	4 Child Care Act of 1969, or an entity that holds a permit issued
797	797	5 pursuant to the Life Care Facilities Act. Until July 1, 2022
798	798	6 and from July 1, 2023 through December 31, 2025, the tax shall
799	799	7 also be imposed at the rate of 1% on food for human consumption
800	800	8 that is to be consumed off the premises where it is sold (other
801	801	9 than alcoholic beverages, food consisting of or infused with
802	802	10 adult use cannabis, soft drinks, and food that has been
803	803	11 prepared for immediate consumption and is not otherwise
804	804	12 included in this paragraph).
805	805	13 Beginning on July 1, 2022 and until July 1, 2023, the tax
806	806	14 shall be imposed at the rate of 0% on food prepared for
807	807	15 immediate consumption and transferred incident to a sale of
808	808	16 service subject to this Act or the Service Use Tax Act by an
809	809	17 entity licensed under the Hospital Licensing Act, the Nursing
810	810	18 Home Care Act, the Assisted Living and Shared Housing Act, the
811	811	19 ID/DD Community Care Act, the MC/DD Act, the Specialized
812	812	20 Mental Health Rehabilitation Act of 2013, or the Child Care
813	813	21 Act of 1969, or an entity that holds a permit issued pursuant
814	814	22 to the Life Care Facilities Act. Beginning July 1, 2022 and
815	815	23 until July 1, 2023, the tax shall also be imposed at the rate
816	816	24 of 0% on food for human consumption that is to be consumed off
817	817	25 the premises where it is sold (other than alcoholic beverages,
818	818	26 food consisting of or infused with adult use cannabis, soft
819	819
820	820
821	821
822	822
823	823
824	824	SB0253 - 22 - LRB104 06480 HLH 16516 b
825	825
826	826
827	827	SB0253- 23 -LRB104 06480 HLH 16516 b SB0253 - 23 - LRB104 06480 HLH 16516 b
828	828	SB0253 - 23 - LRB104 06480 HLH 16516 b
829	829	1 drinks, and food that has been prepared for immediate
830	830	2 consumption and is not otherwise included in this paragraph).
831	831	3 On and after January 1, 2026, food prepared for immediate
832	832	4 consumption and transferred incident to a sale of service
833	833	5 subject to this Act or the Service Use Tax Act by an entity
834	834	6 licensed under the Hospital Licensing Act, the Nursing Home
835	835	7 Care Act, the Assisted Living and Shared Housing Act, the
836	836	8 ID/DD Community Care Act, the MC/DD Act, the Specialized
837	837	9 Mental Health Rehabilitation Act of 2013, or the Child Care
838	838	10 Act of 1969, or an entity that holds a permit issued pursuant
839	839	11 to the Life Care Facilities Act is exempt from the tax imposed
840	840	12 by this Act. On and after January 1, 2026, food for human
841	841	13 consumption that is to be consumed off the premises where it is
842	842	14 sold (other than alcoholic beverages, food consisting of or
843	843	15 infused with adult use cannabis, soft drinks, candy, and food
844	844	16 that has been prepared for immediate consumption and is not
845	845	17 otherwise included in this paragraph) is exempt from the tax
846	846	18 imposed by this Act.
847	847	19 The tax shall be imposed at the rate of 1% on prescription
848	848	20 and nonprescription medicines, drugs, medical appliances,
849	849	21 products classified as Class III medical devices by the United
850	850	22 States Food and Drug Administration that are used for cancer
851	851	23 treatment pursuant to a prescription, as well as any
852	852	24 accessories and components related to those devices,
853	853	25 modifications to a motor vehicle for the purpose of rendering
854	854	26 it usable by a person with a disability, and insulin, blood
855	855
856	856
857	857
858	858
859	859
860	860	SB0253 - 23 - LRB104 06480 HLH 16516 b
861	861
862	862
863	863	SB0253- 24 -LRB104 06480 HLH 16516 b SB0253 - 24 - LRB104 06480 HLH 16516 b
864	864	SB0253 - 24 - LRB104 06480 HLH 16516 b
865	865	1 sugar testing materials, syringes, and needles used by human
866	866	2 diabetics. Beginning on July 1, 2025, the 1% rate of tax on
867	867	3 modifications to a motor vehicle for the purpose of rendering
868	868	4 the motor vehicle usable by a person with a disability applies
869	869	5 to tangible personal property that is installed in or on a
870	870	6 motor vehicle before, during, or after the purchase of the
871	871	7 motor vehicle for the purpose of rendering the motor vehicle
872	872	8 usable by a person with a disability; however, that 1% rate of
873	873	9 tax applies only if the tangible personal property is
874	874	10 separately itemized on the bill or invoice for the sale of the
875	875	11 motor vehicle or if the tangible personal property is
876	876	12 purchased separately from the motor vehicle and is separately
877	877	13 itemized on a bill or invoice. For the purposes of this
878	878	14 Section, until September 1, 2009: the term "soft drinks" means
879	879	15 any complete, finished, ready-to-use, non-alcoholic drink,
880	880	16 whether carbonated or not, including, but not limited to, soda
881	881	17 water, cola, fruit juice, vegetable juice, carbonated water,
882	882	18 and all other preparations commonly known as soft drinks of
883	883	19 whatever kind or description that are contained in any closed
884	884	20 or sealed can, carton, or container, regardless of size; but
885	885	21 "soft drinks" does not include coffee, tea, non-carbonated
886	886	22 water, infant formula, milk or milk products as defined in the
887	887	23 Grade A Pasteurized Milk and Milk Products Act, or drinks
888	888	24 containing 50% or more natural fruit or vegetable juice.
889	889	25 Notwithstanding any other provisions of this Act,
890	890	26 beginning September 1, 2009, "soft drinks" means non-alcoholic
891	891
892	892
893	893
894	894
895	895
896	896	SB0253 - 24 - LRB104 06480 HLH 16516 b
897	897
898	898
899	899	SB0253- 25 -LRB104 06480 HLH 16516 b SB0253 - 25 - LRB104 06480 HLH 16516 b
900	900	SB0253 - 25 - LRB104 06480 HLH 16516 b
901	901	1 beverages that contain natural or artificial sweeteners. "Soft
902	902	2 drinks" does not include beverages that contain milk or milk
903	903	3 products, soy, rice or similar milk substitutes, or greater
904	904	4 than 50% of vegetable or fruit juice by volume.
905	905	5 Until August 1, 2009, and notwithstanding any other
906	906	6 provisions of this Act, "food for human consumption that is to
907	907	7 be consumed off the premises where it is sold" includes all
908	908	8 food sold through a vending machine, except soft drinks and
909	909	9 food products that are dispensed hot from a vending machine,
910	910	10 regardless of the location of the vending machine. Beginning
911	911	11 August 1, 2009, and notwithstanding any other provisions of
912	912	12 this Act, "food for human consumption that is to be consumed
913	913	13 off the premises where it is sold" includes all food sold
914	914	14 through a vending machine, except soft drinks, candy, and food
915	915	15 products that are dispensed hot from a vending machine,
916	916	16 regardless of the location of the vending machine.
917	917	17 Notwithstanding any other provisions of this Act,
918	918	18 beginning September 1, 2009, "food for human consumption that
919	919	19 is to be consumed off the premises where it is sold" does not
920	920	20 include candy. For purposes of this Section, "candy" means a
921	921	21 preparation of sugar, honey, or other natural or artificial
922	922	22 sweeteners in combination with chocolate, fruits, nuts or
923	923	23 other ingredients or flavorings in the form of bars, drops, or
924	924	24 pieces. "Candy" does not include any preparation that contains
925	925	25 flour or requires refrigeration.
926	926	26 Notwithstanding any other provisions of this Act,
927	927
928	928
929	929
930	930
931	931
932	932	SB0253 - 25 - LRB104 06480 HLH 16516 b
933	933
934	934
935	935	SB0253- 26 -LRB104 06480 HLH 16516 b SB0253 - 26 - LRB104 06480 HLH 16516 b
936	936	SB0253 - 26 - LRB104 06480 HLH 16516 b
937	937	1 beginning September 1, 2009, "nonprescription medicines and
938	938	2 drugs" does not include grooming and hygiene products. For
939	939	3 purposes of this Section, "grooming and hygiene products"
940	940	4 includes, but is not limited to, soaps and cleaning solutions,
941	941	5 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
942	942	6 lotions and screens, unless those products are available by
943	943	7 prescription only, regardless of whether the products meet the
944	944	8 definition of "over-the-counter-drugs". For the purposes of
945	945	9 this paragraph, "over-the-counter-drug" means a drug for human
946	946	10 use that contains a label that identifies the product as a drug
947	947	11 as required by 21 CFR 201.66. The "over-the-counter-drug"
948	948	12 label includes:
949	949	13 (A) a "Drug Facts" panel; or
950	950	14 (B) a statement of the "active ingredient(s)" with a
951	951	15 list of those ingredients contained in the compound,
952	952	16 substance or preparation.
953	953	17 Beginning on January 1, 2014 (the effective date of Public
954	954	18 Act 98-122), "prescription and nonprescription medicines and
955	955	19 drugs" includes medical cannabis purchased from a registered
956	956	20 dispensing organization under the Compassionate Use of Medical
957	957	21 Cannabis Program Act.
958	958	22 As used in this Section, "adult use cannabis" means
959	959	23 cannabis subject to tax under the Cannabis Cultivation
960	960	24 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
961	961	25 and does not include cannabis subject to tax under the
962	962	26 Compassionate Use of Medical Cannabis Program Act.
963	963
964	964
965	965
966	966
967	967
968	968	SB0253 - 26 - LRB104 06480 HLH 16516 b
969	969
970	970
971	971	SB0253- 27 -LRB104 06480 HLH 16516 b SB0253 - 27 - LRB104 06480 HLH 16516 b
972	972	SB0253 - 27 - LRB104 06480 HLH 16516 b
973	973	1 (Source: P.A. 102-4, eff. 4-27-21; 102-16, eff. 6-17-21;
974	974	2 102-700, Article 20, Section 20-15, eff. 4-19-22; 102-700,
975	975	3 Article 60, Section 60-25, eff. 4-19-22; 103-9, eff. 6-7-23;
976	976	4 103-154, eff. 6-30-23; 103-592, eff. 1-1-25; 103-781, eff.
977	977	5 8-5-24; revised 11-26-24.)
978	978	6 Section 20. The Retailers' Occupation Tax Act is amended
979	979	7 by changing Section 2-10 as follows:
980	980	8 (35 ILCS 120/2-10)
981	981	9 Sec. 2-10. Rate of tax. Unless otherwise provided in this
982	982	10 Section, the tax imposed by this Act is at the rate of 6.25% of
983	983	11 gross receipts from sales, which, on and after January 1,
984	984	12 2025, includes leases, of tangible personal property made in
985	985	13 the course of business.
986	986	14 Beginning on July 1, 2000 and through December 31, 2000,
987	987	15 with respect to motor fuel, as defined in Section 1.1 of the
988	988	16 Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
989	989	17 the Use Tax Act, the tax is imposed at the rate of 1.25%.
990	990	18 Beginning on August 6, 2010 through August 15, 2010, and
991	991	19 beginning again on August 5, 2022 through August 14, 2022,
992	992	20 with respect to sales tax holiday items as defined in Section
993	993	21 2-8 of this Act, the tax is imposed at the rate of 1.25%.
994	994	22 Within 14 days after July 1, 2000 (the effective date of
995	995	23 Public Act 91-872), each retailer of motor fuel and gasohol
996	996	24 shall cause the following notice to be posted in a prominently
997	997
998	998
999	999
1000	1000
1001	1001
1002	1002	SB0253 - 27 - LRB104 06480 HLH 16516 b
1003	1003
1004	1004
1005	1005	SB0253- 28 -LRB104 06480 HLH 16516 b SB0253 - 28 - LRB104 06480 HLH 16516 b
1006	1006	SB0253 - 28 - LRB104 06480 HLH 16516 b
1007	1007	1 visible place on each retail dispensing device that is used to
1008	1008	2 dispense motor fuel or gasohol in the State of Illinois: "As of
1009	1009	3 July 1, 2000, the State of Illinois has eliminated the State's
1010	1010	4 share of sales tax on motor fuel and gasohol through December
1011	1011	5 31, 2000. The price on this pump should reflect the
1012	1012	6 elimination of the tax." The notice shall be printed in bold
1013	1013	7 print on a sign that is no smaller than 4 inches by 8 inches.
1014	1014	8 The sign shall be clearly visible to customers. Any retailer
1015	1015	9 who fails to post or maintain a required sign through December
1016	1016	10 31, 2000 is guilty of a petty offense for which the fine shall
1017	1017	11 be $500 per day per each retail premises where a violation
1018	1018	12 occurs.
1019	1019	13 With respect to gasohol, as defined in the Use Tax Act, the
1020	1020	14 tax imposed by this Act applies to (i) 70% of the proceeds of
1021	1021	15 sales made on or after January 1, 1990, and before July 1,
1022	1022	16 2003, (ii) 80% of the proceeds of sales made on or after July
1023	1023	17 1, 2003 and on or before July 1, 2017, (iii) 100% of the
1024	1024	18 proceeds of sales made after July 1, 2017 and prior to January
1025	1025	19 1, 2024, (iv) 90% of the proceeds of sales made on or after
1026	1026	20 January 1, 2024 and on or before December 31, 2028, and (v)
1027	1027	21 100% of the proceeds of sales made after December 31, 2028. If,
1028	1028	22 at any time, however, the tax under this Act on sales of
1029	1029	23 gasohol, as defined in the Use Tax Act, is imposed at the rate
1030	1030	24 of 1.25%, then the tax imposed by this Act applies to 100% of
1031	1031	25 the proceeds of sales of gasohol made during that time.
1032	1032	26 With respect to mid-range ethanol blends, as defined in
1033	1033
1034	1034
1035	1035
1036	1036
1037	1037
1038	1038	SB0253 - 28 - LRB104 06480 HLH 16516 b
1039	1039
1040	1040
1041	1041	SB0253- 29 -LRB104 06480 HLH 16516 b SB0253 - 29 - LRB104 06480 HLH 16516 b
1042	1042	SB0253 - 29 - LRB104 06480 HLH 16516 b
1043	1043	1 Section 3-44.3 of the Use Tax Act, the tax imposed by this Act
1044	1044	2 applies to (i) 80% of the proceeds of sales made on or after
1045	1045	3 January 1, 2024 and on or before December 31, 2028 and (ii)
1046	1046	4 100% of the proceeds of sales made after December 31, 2028. If,
1047	1047	5 at any time, however, the tax under this Act on sales of
1048	1048	6 mid-range ethanol blends is imposed at the rate of 1.25%, then
1049	1049	7 the tax imposed by this Act applies to 100% of the proceeds of
1050	1050	8 sales of mid-range ethanol blends made during that time.
1051	1051	9 With respect to majority blended ethanol fuel, as defined
1052	1052	10 in the Use Tax Act, the tax imposed by this Act does not apply
1053	1053	11 to the proceeds of sales made on or after July 1, 2003 and on
1054	1054	12 or before December 31, 2028 but applies to 100% of the proceeds
1055	1055	13 of sales made thereafter.
1056	1056	14 With respect to biodiesel blends, as defined in the Use
1057	1057	15 Tax Act, with no less than 1% and no more than 10% biodiesel,
1058	1058	16 the tax imposed by this Act applies to (i) 80% of the proceeds
1059	1059	17 of sales made on or after July 1, 2003 and on or before
1060	1060	18 December 31, 2018 and (ii) 100% of the proceeds of sales made
1061	1061	19 after December 31, 2018 and before January 1, 2024. On and
1062	1062	20 after January 1, 2024 and on or before December 31, 2030, the
1063	1063	21 taxation of biodiesel, renewable diesel, and biodiesel blends
1064	1064	22 shall be as provided in Section 3-5.1 of the Use Tax Act. If,
1065	1065	23 at any time, however, the tax under this Act on sales of
1066	1066	24 biodiesel blends, as defined in the Use Tax Act, with no less
1067	1067	25 than 1% and no more than 10% biodiesel is imposed at the rate
1068	1068	26 of 1.25%, then the tax imposed by this Act applies to 100% of
1069	1069
1070	1070
1071	1071
1072	1072
1073	1073
1074	1074	SB0253 - 29 - LRB104 06480 HLH 16516 b
1075	1075
1076	1076
1077	1077	SB0253- 30 -LRB104 06480 HLH 16516 b SB0253 - 30 - LRB104 06480 HLH 16516 b
1078	1078	SB0253 - 30 - LRB104 06480 HLH 16516 b
1079	1079	1 the proceeds of sales of biodiesel blends with no less than 1%
1080	1080	2 and no more than 10% biodiesel made during that time.
1081	1081	3 With respect to biodiesel, as defined in the Use Tax Act,
1082	1082	4 and biodiesel blends, as defined in the Use Tax Act, with more
1083	1083	5 than 10% but no more than 99% biodiesel, the tax imposed by
1084	1084	6 this Act does not apply to the proceeds of sales made on or
1085	1085	7 after July 1, 2003 and on or before December 31, 2023. On and
1086	1086	8 after January 1, 2024 and on or before December 31, 2030, the
1087	1087	9 taxation of biodiesel, renewable diesel, and biodiesel blends
1088	1088	10 shall be as provided in Section 3-5.1 of the Use Tax Act.
1089	1089	11 Until July 1, 2022 and from July 1, 2023 through December
1090	1090	12 31, 2025, with respect to food for human consumption that is to
1091	1091	13 be consumed off the premises where it is sold (other than
1092	1092	14 alcoholic beverages, food consisting of or infused with adult
1093	1093	15 use cannabis, soft drinks, and food that has been prepared for
1094	1094	16 immediate consumption), the tax is imposed at the rate of 1%.
1095	1095	17 Beginning July 1, 2022 and until July 1, 2023, with respect to
1096	1096	18 food for human consumption that is to be consumed off the
1097	1097	19 premises where it is sold (other than alcoholic beverages,
1098	1098	20 food consisting of or infused with adult use cannabis, soft
1099	1099	21 drinks, and food that has been prepared for immediate
1100	1100	22 consumption), the tax is imposed at the rate of 0%. On and
1101	1101	23 after January 1, 2026, food for human consumption that is to be
1102	1102	24 consumed off the premises where it is sold (other than
1103	1103	25 alcoholic beverages, food consisting of or infused with adult
1104	1104	26 use cannabis, soft drinks, candy, and food that has been
1105	1105
1106	1106
1107	1107
1108	1108
1109	1109
1110	1110	SB0253 - 30 - LRB104 06480 HLH 16516 b
1111	1111
1112	1112
1113	1113	SB0253- 31 -LRB104 06480 HLH 16516 b SB0253 - 31 - LRB104 06480 HLH 16516 b
1114	1114	SB0253 - 31 - LRB104 06480 HLH 16516 b
1115	1115	1 prepared for immediate consumption) is exempt from the tax
1116	1116	2 imposed by this Act.
1117	1117	3 With respect to prescription and nonprescription
1118	1118	4 medicines, drugs, medical appliances, products classified as
1119	1119	5 Class III medical devices by the United States Food and Drug
1120	1120	6 Administration that are used for cancer treatment pursuant to
1121	1121	7 a prescription, as well as any accessories and components
1122	1122	8 related to those devices, modifications to a motor vehicle for
1123	1123	9 the purpose of rendering it usable by a person with a
1124	1124	10 disability, and insulin, blood sugar testing materials,
1125	1125	11 syringes, and needles used by human diabetics, the tax is
1126	1126	12 imposed at the rate of 1%. Beginning on July 1, 2025, the 1%
1127	1127	13 rate of tax on modifications to a motor vehicle for the purpose
1128	1128	14 of rendering the motor vehicle usable by a person with a
1129	1129	15 disability applies to tangible personal property that is
1130	1130	16 installed in or on a motor vehicle before, during, or after the
1131	1131	17 purchase of the motor vehicle for the purpose of rendering the
1132	1132	18 motor vehicle usable by a person with a disability; however,
1133	1133	19 that 1% rate of tax applies only if the tangible personal
1134	1134	20 property is separately itemized on the bill or invoice for the
1135	1135	21 sale of the motor vehicle or if the tangible personal property
1136	1136	22 is purchased separately from the motor vehicle and is
1137	1137	23 separately itemized on a bill or invoice. For the purposes of
1138	1138	24 this Section, until September 1, 2009: the term "soft drinks"
1139	1139	25 means any complete, finished, ready-to-use, non-alcoholic
1140	1140	26 drink, whether carbonated or not, including, but not limited
1141	1141
1142	1142
1143	1143
1144	1144
1145	1145
1146	1146	SB0253 - 31 - LRB104 06480 HLH 16516 b
1147	1147
1148	1148
1149	1149	SB0253- 32 -LRB104 06480 HLH 16516 b SB0253 - 32 - LRB104 06480 HLH 16516 b
1150	1150	SB0253 - 32 - LRB104 06480 HLH 16516 b
1151	1151	1 to, soda water, cola, fruit juice, vegetable juice, carbonated
1152	1152	2 water, and all other preparations commonly known as soft
1153	1153	3 drinks of whatever kind or description that are contained in
1154	1154	4 any closed or sealed bottle, can, carton, or container,
1155	1155	5 regardless of size; but "soft drinks" does not include coffee,
1156	1156	6 tea, non-carbonated water, infant formula, milk or milk
1157	1157	7 products as defined in the Grade A Pasteurized Milk and Milk
1158	1158	8 Products Act, or drinks containing 50% or more natural fruit
1159	1159	9 or vegetable juice.
1160	1160	10 Notwithstanding any other provisions of this Act,
1161	1161	11 beginning September 1, 2009, "soft drinks" means non-alcoholic
1162	1162	12 beverages that contain natural or artificial sweeteners. "Soft
1163	1163	13 drinks" does not include beverages that contain milk or milk
1164	1164	14 products, soy, rice or similar milk substitutes, or greater
1165	1165	15 than 50% of vegetable or fruit juice by volume.
1166	1166	16 Until August 1, 2009, and notwithstanding any other
1167	1167	17 provisions of this Act, "food for human consumption that is to
1168	1168	18 be consumed off the premises where it is sold" includes all
1169	1169	19 food sold through a vending machine, except soft drinks and
1170	1170	20 food products that are dispensed hot from a vending machine,
1171	1171	21 regardless of the location of the vending machine. Beginning
1172	1172	22 August 1, 2009, and notwithstanding any other provisions of
1173	1173	23 this Act, "food for human consumption that is to be consumed
1174	1174	24 off the premises where it is sold" includes all food sold
1175	1175	25 through a vending machine, except soft drinks, candy, and food
1176	1176	26 products that are dispensed hot from a vending machine,
1177	1177
1178	1178
1179	1179
1180	1180
1181	1181
1182	1182	SB0253 - 32 - LRB104 06480 HLH 16516 b
1183	1183
1184	1184
1185	1185	SB0253- 33 -LRB104 06480 HLH 16516 b SB0253 - 33 - LRB104 06480 HLH 16516 b
1186	1186	SB0253 - 33 - LRB104 06480 HLH 16516 b
1187	1187	1 regardless of the location of the vending machine.
1188	1188	2 Notwithstanding any other provisions of this Act,
1189	1189	3 beginning September 1, 2009, "food for human consumption that
1190	1190	4 is to be consumed off the premises where it is sold" does not
1191	1191	5 include candy. For purposes of this Section, "candy" means a
1192	1192	6 preparation of sugar, honey, or other natural or artificial
1193	1193	7 sweeteners in combination with chocolate, fruits, nuts or
1194	1194	8 other ingredients or flavorings in the form of bars, drops, or
1195	1195	9 pieces. "Candy" does not include any preparation that contains
1196	1196	10 flour or requires refrigeration.
1197	1197	11 Notwithstanding any other provisions of this Act,
1198	1198	12 beginning September 1, 2009, "nonprescription medicines and
1199	1199	13 drugs" does not include grooming and hygiene products. For
1200	1200	14 purposes of this Section, "grooming and hygiene products"
1201	1201	15 includes, but is not limited to, soaps and cleaning solutions,
1202	1202	16 shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
1203	1203	17 lotions and screens, unless those products are available by
1204	1204	18 prescription only, regardless of whether the products meet the
1205	1205	19 definition of "over-the-counter-drugs". For the purposes of
1206	1206	20 this paragraph, "over-the-counter-drug" means a drug for human
1207	1207	21 use that contains a label that identifies the product as a drug
1208	1208	22 as required by 21 CFR 201.66. The "over-the-counter-drug"
1209	1209	23 label includes:
1210	1210	24 (A) a "Drug Facts" panel; or
1211	1211	25 (B) a statement of the "active ingredient(s)" with a
1212	1212	26 list of those ingredients contained in the compound,
1213	1213
1214	1214
1215	1215
1216	1216
1217	1217
1218	1218	SB0253 - 33 - LRB104 06480 HLH 16516 b
1219	1219
1220	1220
1221	1221	SB0253- 34 -LRB104 06480 HLH 16516 b SB0253 - 34 - LRB104 06480 HLH 16516 b
1222	1222	SB0253 - 34 - LRB104 06480 HLH 16516 b
1223	1223	1 substance or preparation.
1224	1224	2 Beginning on January 1, 2014 (the effective date of Public
1225	1225	3 Act 98-122), "prescription and nonprescription medicines and
1226	1226	4 drugs" includes medical cannabis purchased from a registered
1227	1227	5 dispensing organization under the Compassionate Use of Medical
1228	1228	6 Cannabis Program Act.
1229	1229	7 As used in this Section, "adult use cannabis" means
1230	1230	8 cannabis subject to tax under the Cannabis Cultivation
1231	1231	9 Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
1232	1232	10 and does not include cannabis subject to tax under the
1233	1233	11 Compassionate Use of Medical Cannabis Program Act.
1234	1234	12 (Source: P.A. 102-4, eff. 4-27-21; 102-700, Article 20,
1235	1235	13 Section 20-20, eff. 4-19-22; 102-700, Article 60, Section
1236	1236	14 60-30, eff. 4-19-22; 102-700, Article 65, Section 65-10, eff.
1237	1237	15 4-19-22; 103-9, eff. 6-7-23; 103-154, eff. 6-30-23; 103-592,
1238	1238	16 eff. 1-1-25; 103-781, eff. 8-5-24; revised 11-26-24.)
1239	1239
1240	1240
1241	1241
1242	1242
1243	1243
1244	1244	SB0253 - 34 - LRB104 06480 HLH 16516 b