Illinois 2025-2026 Regular Session

Illinois Senate Bill SB2389 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 SB2389 Introduced 2/7/2025, by Sen. Chris Balkema SYNOPSIS AS INTRODUCED: 35 ILCS 105/3-55 from Ch. 120, par. 439.3-5535 ILCS 110/3-45 from Ch. 120, par. 439.33-4535 ILCS 115/3-535 ILCS 120/2-5 Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Reinstates the exemption for the use or sale of tangible personal property purchased from an Illinois retailer by a taxpayer engaged in centralized purchasing activities in Illinois. Provides that the exemption sunsets on June 30, 2030 (currently, June 30, 2016). Effective immediately. LRB104 10643 HLH 20720 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB2389 Introduced 2/7/2025, by Sen. Chris Balkema SYNOPSIS AS INTRODUCED: 35 ILCS 105/3-55 from Ch. 120, par. 439.3-5535 ILCS 110/3-45 from Ch. 120, par. 439.33-4535 ILCS 115/3-535 ILCS 120/2-5 35 ILCS 105/3-55 from Ch. 120, par. 439.3-55 35 ILCS 110/3-45 from Ch. 120, par. 439.33-45 35 ILCS 115/3-5 35 ILCS 120/2-5 Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Reinstates the exemption for the use or sale of tangible personal property purchased from an Illinois retailer by a taxpayer engaged in centralized purchasing activities in Illinois. Provides that the exemption sunsets on June 30, 2030 (currently, June 30, 2016). Effective immediately. LRB104 10643 HLH 20720 b LRB104 10643 HLH 20720 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB2389 Introduced 2/7/2025, by Sen. Chris Balkema SYNOPSIS AS INTRODUCED:
3	3	35 ILCS 105/3-55 from Ch. 120, par. 439.3-5535 ILCS 110/3-45 from Ch. 120, par. 439.33-4535 ILCS 115/3-535 ILCS 120/2-5 35 ILCS 105/3-55 from Ch. 120, par. 439.3-55 35 ILCS 110/3-45 from Ch. 120, par. 439.33-45 35 ILCS 115/3-5 35 ILCS 120/2-5
4	4	35 ILCS 105/3-55 from Ch. 120, par. 439.3-55
5	5	35 ILCS 110/3-45 from Ch. 120, par. 439.33-45
6	6	35 ILCS 115/3-5
7	7	35 ILCS 120/2-5
8	8	Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Reinstates the exemption for the use or sale of tangible personal property purchased from an Illinois retailer by a taxpayer engaged in centralized purchasing activities in Illinois. Provides that the exemption sunsets on June 30, 2030 (currently, June 30, 2016). Effective immediately.
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11	11	A BILL FOR
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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 3-55 as follows:
19	19	6 (35 ILCS 105/3-55) (from Ch. 120, par. 439.3-55)
20	20	7 Sec. 3-55. Multistate exemption. To prevent actual or
21	21	8 likely multistate taxation, the tax imposed by this Act does
22	22	9 not apply to the use of tangible personal property in this
23	23	10 State under the following circumstances:
24	24	11 (a) The use, in this State, of tangible personal property
25	25	12 acquired outside this State by a nonresident individual and
26	26	13 brought into this State by the individual for his or her own
27	27	14 use while temporarily within this State or while passing
28	28	15 through this State.
29	29	16 (b) (Blank).
30	30	17 (c) The use, in this State, by owners or lessors, lessees,
31	31	18 or shippers of tangible personal property that is utilized by
32	32	19 interstate carriers for hire for use as rolling stock moving
33	33	20 in interstate commerce as long as so used by the interstate
34	34	21 carriers for hire, and equipment operated by a
35	35	22 telecommunications provider, licensed as a common carrier by
36	36	23 the Federal Communications Commission, which is permanently
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40	40	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB2389 Introduced 2/7/2025, by Sen. Chris Balkema SYNOPSIS AS INTRODUCED:
41	41	35 ILCS 105/3-55 from Ch. 120, par. 439.3-5535 ILCS 110/3-45 from Ch. 120, par. 439.33-4535 ILCS 115/3-535 ILCS 120/2-5 35 ILCS 105/3-55 from Ch. 120, par. 439.3-55 35 ILCS 110/3-45 from Ch. 120, par. 439.33-45 35 ILCS 115/3-5 35 ILCS 120/2-5
42	42	35 ILCS 105/3-55 from Ch. 120, par. 439.3-55
43	43	35 ILCS 110/3-45 from Ch. 120, par. 439.33-45
44	44	35 ILCS 115/3-5
45	45	35 ILCS 120/2-5
46	46	Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Reinstates the exemption for the use or sale of tangible personal property purchased from an Illinois retailer by a taxpayer engaged in centralized purchasing activities in Illinois. Provides that the exemption sunsets on June 30, 2030 (currently, June 30, 2016). Effective immediately.
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49	49	A BILL FOR
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55	55	35 ILCS 105/3-55 from Ch. 120, par. 439.3-55
56	56	35 ILCS 110/3-45 from Ch. 120, par. 439.33-45
57	57	35 ILCS 115/3-5
58	58	35 ILCS 120/2-5
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77	77	1 installed in or affixed to aircraft moving in interstate
78	78	2 commerce.
79	79	3 (d) The use, in this State, of tangible personal property
80	80	4 that is acquired outside this State and caused to be brought
81	81	5 into this State by a person who has already paid a tax in
82	82	6 another State in respect to the sale, purchase, or use of that
83	83	7 property, to the extent of the amount of the tax properly due
84	84	8 and paid in the other State.
85	85	9 (e) The temporary storage, in this State, of tangible
86	86	10 personal property that is acquired outside this State and
87	87	11 that, after being brought into this State and stored here
88	88	12 temporarily, is used solely outside this State or is
89	89	13 physically attached to or incorporated into other tangible
90	90	14 personal property that is used solely outside this State, or
91	91	15 is altered by converting, fabricating, manufacturing,
92	92	16 printing, processing, or shaping, and, as altered, is used
93	93	17 solely outside this State.
94	94	18 (f) The temporary storage in this State of building
95	95	19 materials and fixtures that are acquired either in this State
96	96	20 or outside this State by an Illinois registered combination
97	97	21 retailer and construction contractor, and that the purchaser
98	98	22 thereafter uses outside this State by incorporating that
99	99	23 property into real estate located outside this State.
100	100	24 (g) The use or purchase of tangible personal property by a
101	101	25 common carrier by rail or motor that receives the physical
102	102	26 possession of the property in Illinois, and that transports
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113	113	1 the property, or shares with another common carrier in the
114	114	2 transportation of the property, out of Illinois on a standard
115	115	3 uniform bill of lading showing the seller of the property as
116	116	4 the shipper or consignor of the property to a destination
117	117	5 outside Illinois, for use outside Illinois.
118	118	6 (h) Except as provided in subsection (h-1), the use, in
119	119	7 this State, of a motor vehicle that was sold in this State to a
120	120	8 nonresident, even though the motor vehicle is delivered to the
121	121	9 nonresident in this State, if the motor vehicle is not to be
122	122	10 titled in this State, and if a drive-away permit is issued to
123	123	11 the motor vehicle as provided in Section 3-603 of the Illinois
124	124	12 Vehicle Code or if the nonresident purchaser has vehicle
125	125	13 registration plates to transfer to the motor vehicle upon
126	126	14 returning to his or her home state. The issuance of the
127	127	15 drive-away permit or having the out-of-state registration
128	128	16 plates to be transferred shall be prima facie evidence that
129	129	17 the motor vehicle will not be titled in this State.
130	130	18 (h-1) The exemption under subsection (h) does not apply if
131	131	19 the state in which the motor vehicle will be titled does not
132	132	20 allow a reciprocal exemption for the use in that state of a
133	133	21 motor vehicle sold and delivered in that state to an Illinois
134	134	22 resident but titled in Illinois. The tax collected under this
135	135	23 Act on the sale of a motor vehicle in this State to a resident
136	136	24 of another state that does not allow a reciprocal exemption
137	137	25 shall be imposed at a rate equal to the state's rate of tax on
138	138	26 taxable property in the state in which the purchaser is a
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149	149	1 resident, except that the tax shall not exceed the tax that
150	150	2 would otherwise be imposed under this Act. At the time of the
151	151	3 sale, the purchaser shall execute a statement, signed under
152	152	4 penalty of perjury, of his or her intent to title the vehicle
153	153	5 in the state in which the purchaser is a resident within 30
154	154	6 days after the sale and of the fact of the payment to the State
155	155	7 of Illinois of tax in an amount equivalent to the state's rate
156	156	8 of tax on taxable property in his or her state of residence and
157	157	9 shall submit the statement to the appropriate tax collection
158	158	10 agency in his or her state of residence. In addition, the
159	159	11 retailer must retain a signed copy of the statement in his or
160	160	12 her records. Nothing in this subsection shall be construed to
161	161	13 require the removal of the vehicle from this state following
162	162	14 the filing of an intent to title the vehicle in the purchaser's
163	163	15 state of residence if the purchaser titles the vehicle in his
164	164	16 or her state of residence within 30 days after the date of
165	165	17 sale. The tax collected under this Act in accordance with this
166	166	18 subsection (h-1) shall be proportionately distributed as if
167	167	19 the tax were collected at the 6.25% general rate imposed under
168	168	20 this Act.
169	169	21 (h-2) The following exemptions apply with respect to
170	170	22 certain aircraft:
171	171	23 (1) Beginning on July 1, 2007, no tax is imposed under
172	172	24 this Act on the purchase of an aircraft, as defined in
173	173	25 Section 3 of the Illinois Aeronautics Act, if all of the
174	174	26 following conditions are met:
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185	185	1 (A) the aircraft leaves this State within 15 days
186	186	2 after the later of either the issuance of the final
187	187	3 billing for the purchase of the aircraft or the
188	188	4 authorized approval for return to service, completion
189	189	5 of the maintenance record entry, and completion of the
190	190	6 test flight and ground test for inspection, as
191	191	7 required by 14 C.F.R. 91.407;
192	192	8 (B) the aircraft is not based or registered in
193	193	9 this State after the purchase of the aircraft; and
194	194	10 (C) the purchaser provides the Department with a
195	195	11 signed and dated certification, on a form prescribed
196	196	12 by the Department, certifying that the requirements of
197	197	13 this item (1) are met. The certificate must also
198	198	14 include the name and address of the purchaser, the
199	199	15 address of the location where the aircraft is to be
200	200	16 titled or registered, the address of the primary
201	201	17 physical location of the aircraft, and other
202	202	18 information that the Department may reasonably
203	203	19 require.
204	204	20 (2) Beginning on July 1, 2007, no tax is imposed under
205	205	21 this Act on the use of an aircraft, as defined in Section 3
206	206	22 of the Illinois Aeronautics Act, that is temporarily
207	207	23 located in this State for the purpose of a prepurchase
208	208	24 evaluation if all of the following conditions are met:
209	209	25 (A) the aircraft is not based or registered in
210	210	26 this State after the prepurchase evaluation; and
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221	221	1 (B) the purchaser provides the Department with a
222	222	2 signed and dated certification, on a form prescribed
223	223	3 by the Department, certifying that the requirements of
224	224	4 this item (2) are met. The certificate must also
225	225	5 include the name and address of the purchaser, the
226	226	6 address of the location where the aircraft is to be
227	227	7 titled or registered, the address of the primary
228	228	8 physical location of the aircraft, and other
229	229	9 information that the Department may reasonably
230	230	10 require.
231	231	11 (3) Beginning on July 1, 2007, no tax is imposed under
232	232	12 this Act on the use of an aircraft, as defined in Section 3
233	233	13 of the Illinois Aeronautics Act, that is temporarily
234	234	14 located in this State for the purpose of a post-sale
235	235	15 customization if all of the following conditions are met:
236	236	16 (A) the aircraft leaves this State within 15 days
237	237	17 after the authorized approval for return to service,
238	238	18 completion of the maintenance record entry, and
239	239	19 completion of the test flight and ground test for
240	240	20 inspection, as required by 14 C.F.R. 91.407;
241	241	21 (B) the aircraft is not based or registered in
242	242	22 this State either before or after the post-sale
243	243	23 customization; and
244	244	24 (C) the purchaser provides the Department with a
245	245	25 signed and dated certification, on a form prescribed
246	246	26 by the Department, certifying that the requirements of
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257	257	1 this item (3) are met. The certificate must also
258	258	2 include the name and address of the purchaser, the
259	259	3 address of the location where the aircraft is to be
260	260	4 titled or registered, the address of the primary
261	261	5 physical location of the aircraft, and other
262	262	6 information that the Department may reasonably
263	263	7 require.
264	264	8 If tax becomes due under this subsection (h-2) because of
265	265	9 the purchaser's use of the aircraft in this State, the
266	266	10 purchaser shall file a return with the Department and pay the
267	267	11 tax on the fair market value of the aircraft. This return and
268	268	12 payment of the tax must be made no later than 30 days after the
269	269	13 aircraft is used in a taxable manner in this State. The tax is
270	270	14 based on the fair market value of the aircraft on the date that
271	271	15 it is first used in a taxable manner in this State.
272	272	16 For purposes of this subsection (h-2):
273	273	17 "Based in this State" means hangared, stored, or otherwise
274	274	18 used, excluding post-sale customizations as defined in this
275	275	19 Section, for 10 or more days in each 12-month period
276	276	20 immediately following the date of the sale of the aircraft.
277	277	21 "Post-sale customization" means any improvement,
278	278	22 maintenance, or repair that is performed on an aircraft
279	279	23 following a transfer of ownership of the aircraft.
280	280	24 "Prepurchase evaluation" means an examination of an
281	281	25 aircraft to provide a potential purchaser with information
282	282	26 relevant to the potential purchase.
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293	293	1 "Registered in this State" means an aircraft registered
294	294	2 with the Department of Transportation, Aeronautics Division,
295	295	3 or titled or registered with the Federal Aviation
296	296	4 Administration to an address located in this State.
297	297	5 This subsection (h-2) is exempt from the provisions of
298	298	6 Section 3-90.
299	299	7 (i) Beginning July 1, 1999, the use, in this State, of fuel
300	300	8 acquired outside this State and brought into this State in the
301	301	9 fuel supply tanks of locomotives engaged in freight hauling
302	302	10 and passenger service for interstate commerce. This subsection
303	303	11 is exempt from the provisions of Section 3-90.
304	304	12 (j) Beginning on January 1, 2002 and through June 30,
305	305	13 2016, and beginning again on July 1, 2025 and through June 30,
306	306	14 2030, the use of tangible personal property purchased from an
307	307	15 Illinois retailer by a taxpayer engaged in centralized
308	308	16 purchasing activities in Illinois who will, upon receipt of
309	309	17 the property in Illinois, temporarily store the property in
310	310	18 Illinois (i) for the purpose of subsequently transporting it
311	311	19 outside this State for use or consumption thereafter solely
312	312	20 outside this State or (ii) for the purpose of being processed,
313	313	21 fabricated, or manufactured into, attached to, or incorporated
314	314	22 into other tangible personal property to be transported
315	315	23 outside this State and thereafter used or consumed solely
316	316	24 outside this State. The Director of Revenue shall, pursuant to
317	317	25 rules adopted in accordance with the Illinois Administrative
318	318	26 Procedure Act, issue a permit to any taxpayer in good standing
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329	329	1 with the Department who is eligible for the exemption under
330	330	2 this subsection (j). The permit issued under this subsection
331	331	3 (j) shall authorize the holder, to the extent and in the manner
332	332	4 specified in the rules adopted under this Act, to purchase
333	333	5 tangible personal property from a retailer exempt from the
334	334	6 taxes imposed by this Act. Taxpayers shall maintain all
335	335	7 necessary books and records to substantiate the use and
336	336	8 consumption of all such tangible personal property outside of
337	337	9 the State of Illinois.
338	338	10 (Source: P.A. 103-592, eff. 1-1-25.)
339	339	11 Section 10. The Service Use Tax Act is amended by changing
340	340	12 Section 3-45 as follows:
341	341	13 (35 ILCS 110/3-45) (from Ch. 120, par. 439.33-45)
342	342	14 Sec. 3-45. Multistate exemption. To prevent actual or
343	343	15 likely multistate taxation, the tax imposed by this Act does
344	344	16 not apply to the use of tangible personal property in this
345	345	17 State under the following circumstances:
346	346	18 (a) The use, in this State, of property acquired outside
347	347	19 this State by a nonresident individual and brought into this
348	348	20 State by the individual for his or her own use while
349	349	21 temporarily within this State or while passing through this
350	350	22 State.
351	351	23 (b) The use, in this State, of property that is acquired
352	352	24 outside this State and that is moved into this State for use as
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363	363	1 rolling stock moving in interstate commerce.
364	364	2 (c) The use, in this State, of property that is acquired
365	365	3 outside this State and caused to be brought into this State by
366	366	4 a person who has already paid a tax in another state in respect
367	367	5 to the sale, purchase, or use of that property, to the extent
368	368	6 of the amount of the tax properly due and paid in the other
369	369	7 state.
370	370	8 (d) The temporary storage, in this State, of property that
371	371	9 is acquired outside this State and that after being brought
372	372	10 into this State and stored here temporarily, is used solely
373	373	11 outside this State or is physically attached to or
374	374	12 incorporated into other property that is used solely outside
375	375	13 this State, or is altered by converting, fabricating,
376	376	14 manufacturing, printing, processing, or shaping, and, as
377	377	15 altered, is used solely outside this State.
378	378	16 (e) Beginning July 1, 1999, the use, in this State, of fuel
379	379	17 acquired outside this State and brought into this State in the
380	380	18 fuel supply tanks of locomotives engaged in freight hauling
381	381	19 and passenger service for interstate commerce. This subsection
382	382	20 is exempt from the provisions of Section 3-75.
383	383	21 (f) Beginning on January 1, 2002 and through June 30,
384	384	22 2016, and beginning again on July 1, 2025 and through June 30,
385	385	23 2030, the use of tangible personal property purchased from an
386	386	24 Illinois retailer by a taxpayer engaged in centralized
387	387	25 purchasing activities in Illinois who will, upon receipt of
388	388	26 the property in Illinois, temporarily store the property in
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399	399	1 Illinois (i) for the purpose of subsequently transporting it
400	400	2 outside this State for use or consumption thereafter solely
401	401	3 outside this State or (ii) for the purpose of being processed,
402	402	4 fabricated, or manufactured into, attached to, or incorporated
403	403	5 into other tangible personal property to be transported
404	404	6 outside this State and thereafter used or consumed solely
405	405	7 outside this State. The Director of Revenue shall, pursuant to
406	406	8 rules adopted in accordance with the Illinois Administrative
407	407	9 Procedure Act, issue a permit to any taxpayer in good standing
408	408	10 with the Department who is eligible for the exemption under
409	409	11 this subsection (f). The permit issued under this subsection
410	410	12 (f) shall authorize the holder, to the extent and in the manner
411	411	13 specified in the rules adopted under this Act, to purchase
412	412	14 tangible personal property from a retailer exempt from the
413	413	15 taxes imposed by this Act. Taxpayers shall maintain all
414	414	16 necessary books and records to substantiate the use and
415	415	17 consumption of all such tangible personal property outside of
416	416	18 the State of Illinois.
417	417	19 (Source: P.A. 97-73, eff. 6-30-11.)
418	418	20 Section 15. The Service Occupation Tax Act is amended by
419	419	21 changing Section 3-5 as follows:
420	420	22 (35 ILCS 115/3-5)
421	421	23 Sec. 3-5. Exemptions. The following tangible personal
422	422	24 property is exempt from the tax imposed by this Act:
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433	433	1 (1) Personal property sold by a corporation, society,
434	434	2 association, foundation, institution, or organization, other
435	435	3 than a limited liability company, that is organized and
436	436	4 operated as a not-for-profit service enterprise for the
437	437	5 benefit of persons 65 years of age or older if the personal
438	438	6 property was not purchased by the enterprise for the purpose
439	439	7 of resale by the enterprise.
440	440	8 (2) Personal property purchased by a not-for-profit
441	441	9 Illinois county fair association for use in conducting,
442	442	10 operating, or promoting the county fair.
443	443	11 (3) Personal property purchased by any not-for-profit arts
444	444	12 or cultural organization that establishes, by proof required
445	445	13 by the Department by rule, that it has received an exemption
446	446	14 under Section 501(c)(3) of the Internal Revenue Code and that
447	447	15 is organized and operated primarily for the presentation or
448	448	16 support of arts or cultural programming, activities, or
449	449	17 services. These organizations include, but are not limited to,
450	450	18 music and dramatic arts organizations such as symphony
451	451	19 orchestras and theatrical groups, arts and cultural service
452	452	20 organizations, local arts councils, visual arts organizations,
453	453	21 and media arts organizations. On and after July 1, 2001 (the
454	454	22 effective date of Public Act 92-35), however, an entity
455	455	23 otherwise eligible for this exemption shall not make tax-free
456	456	24 purchases unless it has an active identification number issued
457	457	25 by the Department.
458	458	26 (4) Legal tender, currency, medallions, or gold or silver
459	459
460	460
461	461
462	462
463	463
464	464	SB2389 - 12 - LRB104 10643 HLH 20720 b
465	465
466	466
467	467	SB2389- 13 -LRB104 10643 HLH 20720 b SB2389 - 13 - LRB104 10643 HLH 20720 b
468	468	SB2389 - 13 - LRB104 10643 HLH 20720 b
469	469	1 coinage issued by the State of Illinois, the government of the
470	470	2 United States of America, or the government of any foreign
471	471	3 country, and bullion.
472	472	4 (5) Until July 1, 2003 and beginning again on September 1,
473	473	5 2004 through August 30, 2014, graphic arts machinery and
474	474	6 equipment, including repair and replacement parts, both new
475	475	7 and used, and including that manufactured on special order or
476	476	8 purchased for lease, certified by the purchaser to be used
477	477	9 primarily for graphic arts production. Equipment includes
478	478	10 chemicals or chemicals acting as catalysts but only if the
479	479	11 chemicals or chemicals acting as catalysts effect a direct and
480	480	12 immediate change upon a graphic arts product. Beginning on
481	481	13 July 1, 2017, graphic arts machinery and equipment is included
482	482	14 in the manufacturing and assembling machinery and equipment
483	483	15 exemption under Section 2 of this Act.
484	484	16 (6) Personal property sold by a teacher-sponsored student
485	485	17 organization affiliated with an elementary or secondary school
486	486	18 located in Illinois.
487	487	19 (7) Farm machinery and equipment, both new and used,
488	488	20 including that manufactured on special order, certified by the
489	489	21 purchaser to be used primarily for production agriculture or
490	490	22 State or federal agricultural programs, including individual
491	491	23 replacement parts for the machinery and equipment, including
492	492	24 machinery and equipment purchased for lease, and including
493	493	25 implements of husbandry defined in Section 1-130 of the
494	494	26 Illinois Vehicle Code, farm machinery and agricultural
495	495
496	496
497	497
498	498
499	499
500	500	SB2389 - 13 - LRB104 10643 HLH 20720 b
501	501
502	502
503	503	SB2389- 14 -LRB104 10643 HLH 20720 b SB2389 - 14 - LRB104 10643 HLH 20720 b
504	504	SB2389 - 14 - LRB104 10643 HLH 20720 b
505	505	1 chemical and fertilizer spreaders, and nurse wagons required
506	506	2 to be registered under Section 3-809 of the Illinois Vehicle
507	507	3 Code, but excluding other motor vehicles required to be
508	508	4 registered under the Illinois Vehicle Code. Horticultural
509	509	5 polyhouses or hoop houses used for propagating, growing, or
510	510	6 overwintering plants shall be considered farm machinery and
511	511	7 equipment under this item (7). Agricultural chemical tender
512	512	8 tanks and dry boxes shall include units sold separately from a
513	513	9 motor vehicle required to be licensed and units sold mounted
514	514	10 on a motor vehicle required to be licensed if the selling price
515	515	11 of the tender is separately stated.
516	516	12 Farm machinery and equipment shall include precision
517	517	13 farming equipment that is installed or purchased to be
518	518	14 installed on farm machinery and equipment, including, but not
519	519	15 limited to, tractors, harvesters, sprayers, planters, seeders,
520	520	16 or spreaders. Precision farming equipment includes, but is not
521	521	17 limited to, soil testing sensors, computers, monitors,
522	522	18 software, global positioning and mapping systems, and other
523	523	19 such equipment.
524	524	20 Farm machinery and equipment also includes computers,
525	525	21 sensors, software, and related equipment used primarily in the
526	526	22 computer-assisted operation of production agriculture
527	527	23 facilities, equipment, and activities such as, but not limited
528	528	24 to, the collection, monitoring, and correlation of animal and
529	529	25 crop data for the purpose of formulating animal diets and
530	530	26 agricultural chemicals.
531	531
532	532
533	533
534	534
535	535
536	536	SB2389 - 14 - LRB104 10643 HLH 20720 b
537	537
538	538
539	539	SB2389- 15 -LRB104 10643 HLH 20720 b SB2389 - 15 - LRB104 10643 HLH 20720 b
540	540	SB2389 - 15 - LRB104 10643 HLH 20720 b
541	541	1 Beginning on January 1, 2024, farm machinery and equipment
542	542	2 also includes electrical power generation equipment used
543	543	3 primarily for production agriculture.
544	544	4 This item (7) is exempt from the provisions of Section
545	545	5 3-55.
546	546	6 (8) Until June 30, 2013, fuel and petroleum products sold
547	547	7 to or used by an air common carrier, certified by the carrier
548	548	8 to be used for consumption, shipment, or storage in the
549	549	9 conduct of its business as an air common carrier, for a flight
550	550	10 destined for or returning from a location or locations outside
551	551	11 the United States without regard to previous or subsequent
552	552	12 domestic stopovers.
553	553	13 Beginning July 1, 2013, fuel and petroleum products sold
554	554	14 to or used by an air carrier, certified by the carrier to be
555	555	15 used for consumption, shipment, or storage in the conduct of
556	556	16 its business as an air common carrier, for a flight that (i) is
557	557	17 engaged in foreign trade or is engaged in trade between the
558	558	18 United States and any of its possessions and (ii) transports
559	559	19 at least one individual or package for hire from the city of
560	560	20 origination to the city of final destination on the same
561	561	21 aircraft, without regard to a change in the flight number of
562	562	22 that aircraft.
563	563	23 (9) Proceeds of mandatory service charges separately
564	564	24 stated on customers' bills for the purchase and consumption of
565	565	25 food and beverages, to the extent that the proceeds of the
566	566	26 service charge are in fact turned over as tips or as a
567	567
568	568
569	569
570	570
571	571
572	572	SB2389 - 15 - LRB104 10643 HLH 20720 b
573	573
574	574
575	575	SB2389- 16 -LRB104 10643 HLH 20720 b SB2389 - 16 - LRB104 10643 HLH 20720 b
576	576	SB2389 - 16 - LRB104 10643 HLH 20720 b
577	577	1 substitute for tips to the employees who participate directly
578	578	2 in preparing, serving, hosting or cleaning up the food or
579	579	3 beverage function with respect to which the service charge is
580	580	4 imposed.
581	581	5 (10) Until July 1, 2003, oil field exploration, drilling,
582	582	6 and production equipment, including (i) rigs and parts of
583	583	7 rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)
584	584	8 pipe and tubular goods, including casing and drill strings,
585	585	9 (iii) pumps and pump-jack units, (iv) storage tanks and flow
586	586	10 lines, (v) any individual replacement part for oil field
587	587	11 exploration, drilling, and production equipment, and (vi)
588	588	12 machinery and equipment purchased for lease; but excluding
589	589	13 motor vehicles required to be registered under the Illinois
590	590	14 Vehicle Code.
591	591	15 (11) Photoprocessing machinery and equipment, including
592	592	16 repair and replacement parts, both new and used, including
593	593	17 that manufactured on special order, certified by the purchaser
594	594	18 to be used primarily for photoprocessing, and including
595	595	19 photoprocessing machinery and equipment purchased for lease.
596	596	20 (12) Until July 1, 2028, coal and aggregate exploration,
597	597	21 mining, off-highway hauling, processing, maintenance, and
598	598	22 reclamation equipment, including replacement parts and
599	599	23 equipment, and including equipment purchased for lease, but
600	600	24 excluding motor vehicles required to be registered under the
601	601	25 Illinois Vehicle Code. The changes made to this Section by
602	602	26 Public Act 97-767 apply on and after July 1, 2003, but no claim
603	603
604	604
605	605
606	606
607	607
608	608	SB2389 - 16 - LRB104 10643 HLH 20720 b
609	609
610	610
611	611	SB2389- 17 -LRB104 10643 HLH 20720 b SB2389 - 17 - LRB104 10643 HLH 20720 b
612	612	SB2389 - 17 - LRB104 10643 HLH 20720 b
613	613	1 for credit or refund is allowed on or after August 16, 2013
614	614	2 (the effective date of Public Act 98-456) for such taxes paid
615	615	3 during the period beginning July 1, 2003 and ending on August
616	616	4 16, 2013 (the effective date of Public Act 98-456).
617	617	5 (13) Beginning January 1, 1992 and through June 30, 2016,
618	618	6 food for human consumption that is to be consumed off the
619	619	7 premises where it is sold (other than alcoholic beverages,
620	620	8 soft drinks and food that has been prepared for immediate
621	621	9 consumption) and prescription and non-prescription medicines,
622	622	10 drugs, medical appliances, and insulin, urine testing
623	623	11 materials, syringes, and needles used by diabetics, for human
624	624	12 use, when purchased for use by a person receiving medical
625	625	13 assistance under Article V of the Illinois Public Aid Code who
626	626	14 resides in a licensed long-term care facility, as defined in
627	627	15 the Nursing Home Care Act, or in a licensed facility as defined
628	628	16 in the ID/DD Community Care Act, the MC/DD Act, or the
629	629	17 Specialized Mental Health Rehabilitation Act of 2013.
630	630	18 (14) Semen used for artificial insemination of livestock
631	631	19 for direct agricultural production.
632	632	20 (15) Horses, or interests in horses, registered with and
633	633	21 meeting the requirements of any of the Arabian Horse Club
634	634	22 Registry of America, Appaloosa Horse Club, American Quarter
635	635	23 Horse Association, United States Trotting Association, or
636	636	24 Jockey Club, as appropriate, used for purposes of breeding or
637	637	25 racing for prizes. This item (15) is exempt from the
638	638	26 provisions of Section 3-55, and the exemption provided for
639	639
640	640
641	641
642	642
643	643
644	644	SB2389 - 17 - LRB104 10643 HLH 20720 b
645	645
646	646
647	647	SB2389- 18 -LRB104 10643 HLH 20720 b SB2389 - 18 - LRB104 10643 HLH 20720 b
648	648	SB2389 - 18 - LRB104 10643 HLH 20720 b
649	649	1 under this item (15) applies for all periods beginning May 30,
650	650	2 1995, but no claim for credit or refund is allowed on or after
651	651	3 January 1, 2008 (the effective date of Public Act 95-88) for
652	652	4 such taxes paid during the period beginning May 30, 2000 and
653	653	5 ending on January 1, 2008 (the effective date of Public Act
654	654	6 95-88).
655	655	7 (16) Computers and communications equipment utilized for
656	656	8 any hospital purpose and equipment used in the diagnosis,
657	657	9 analysis, or treatment of hospital patients sold to a lessor
658	658	10 who leases the equipment, under a lease of one year or longer
659	659	11 executed or in effect at the time of the purchase, to a
660	660	12 hospital that has been issued an active tax exemption
661	661	13 identification number by the Department under Section 1g of
662	662	14 the Retailers' Occupation Tax Act.
663	663	15 (17) Personal property sold to a lessor who leases the
664	664	16 property, under a lease of one year or longer executed or in
665	665	17 effect at the time of the purchase, to a governmental body that
666	666	18 has been issued an active tax exemption identification number
667	667	19 by the Department under Section 1g of the Retailers'
668	668	20 Occupation Tax Act.
669	669	21 (18) Beginning with taxable years ending on or after
670	670	22 December 31, 1995 and ending with taxable years ending on or
671	671	23 before December 31, 2004, personal property that is donated
672	672	24 for disaster relief to be used in a State or federally declared
673	673	25 disaster area in Illinois or bordering Illinois by a
674	674	26 manufacturer or retailer that is registered in this State to a
675	675
676	676
677	677
678	678
679	679
680	680	SB2389 - 18 - LRB104 10643 HLH 20720 b
681	681
682	682
683	683	SB2389- 19 -LRB104 10643 HLH 20720 b SB2389 - 19 - LRB104 10643 HLH 20720 b
684	684	SB2389 - 19 - LRB104 10643 HLH 20720 b
685	685	1 corporation, society, association, foundation, or institution
686	686	2 that has been issued a sales tax exemption identification
687	687	3 number by the Department that assists victims of the disaster
688	688	4 who reside within the declared disaster area.
689	689	5 (19) Beginning with taxable years ending on or after
690	690	6 December 31, 1995 and ending with taxable years ending on or
691	691	7 before December 31, 2004, personal property that is used in
692	692	8 the performance of infrastructure repairs in this State,
693	693	9 including, but not limited to, municipal roads and streets,
694	694	10 access roads, bridges, sidewalks, waste disposal systems,
695	695	11 water and sewer line extensions, water distribution and
696	696	12 purification facilities, storm water drainage and retention
697	697	13 facilities, and sewage treatment facilities, resulting from a
698	698	14 State or federally declared disaster in Illinois or bordering
699	699	15 Illinois when such repairs are initiated on facilities located
700	700	16 in the declared disaster area within 6 months after the
701	701	17 disaster.
702	702	18 (20) Beginning July 1, 1999, game or game birds sold at a
703	703	19 "game breeding and hunting preserve area" as that term is used
704	704	20 in the Wildlife Code. This paragraph is exempt from the
705	705	21 provisions of Section 3-55.
706	706	22 (21) A motor vehicle, as that term is defined in Section
707	707	23 1-146 of the Illinois Vehicle Code, that is donated to a
708	708	24 corporation, limited liability company, society, association,
709	709	25 foundation, or institution that is determined by the
710	710	26 Department to be organized and operated exclusively for
711	711
712	712
713	713
714	714
715	715
716	716	SB2389 - 19 - LRB104 10643 HLH 20720 b
717	717
718	718
719	719	SB2389- 20 -LRB104 10643 HLH 20720 b SB2389 - 20 - LRB104 10643 HLH 20720 b
720	720	SB2389 - 20 - LRB104 10643 HLH 20720 b
721	721	1 educational purposes. For purposes of this exemption, "a
722	722	2 corporation, limited liability company, society, association,
723	723	3 foundation, or institution organized and operated exclusively
724	724	4 for educational purposes" means all tax-supported public
725	725	5 schools, private schools that offer systematic instruction in
726	726	6 useful branches of learning by methods common to public
727	727	7 schools and that compare favorably in their scope and
728	728	8 intensity with the course of study presented in tax-supported
729	729	9 schools, and vocational or technical schools or institutes
730	730	10 organized and operated exclusively to provide a course of
731	731	11 study of not less than 6 weeks duration and designed to prepare
732	732	12 individuals to follow a trade or to pursue a manual,
733	733	13 technical, mechanical, industrial, business, or commercial
734	734	14 occupation.
735	735	15 (22) Beginning January 1, 2000, personal property,
736	736	16 including food, purchased through fundraising events for the
737	737	17 benefit of a public or private elementary or secondary school,
738	738	18 a group of those schools, or one or more school districts if
739	739	19 the events are sponsored by an entity recognized by the school
740	740	20 district that consists primarily of volunteers and includes
741	741	21 parents and teachers of the school children. This paragraph
742	742	22 does not apply to fundraising events (i) for the benefit of
743	743	23 private home instruction or (ii) for which the fundraising
744	744	24 entity purchases the personal property sold at the events from
745	745	25 another individual or entity that sold the property for the
746	746	26 purpose of resale by the fundraising entity and that profits
747	747
748	748
749	749
750	750
751	751
752	752	SB2389 - 20 - LRB104 10643 HLH 20720 b
753	753
754	754
755	755	SB2389- 21 -LRB104 10643 HLH 20720 b SB2389 - 21 - LRB104 10643 HLH 20720 b
756	756	SB2389 - 21 - LRB104 10643 HLH 20720 b
757	757	1 from the sale to the fundraising entity. This paragraph is
758	758	2 exempt from the provisions of Section 3-55.
759	759	3 (23) Beginning January 1, 2000 and through December 31,
760	760	4 2001, new or used automatic vending machines that prepare and
761	761	5 serve hot food and beverages, including coffee, soup, and
762	762	6 other items, and replacement parts for these machines.
763	763	7 Beginning January 1, 2002 and through June 30, 2003, machines
764	764	8 and parts for machines used in commercial, coin-operated
765	765	9 amusement and vending business if a use or occupation tax is
766	766	10 paid on the gross receipts derived from the use of the
767	767	11 commercial, coin-operated amusement and vending machines. This
768	768	12 paragraph is exempt from the provisions of Section 3-55.
769	769	13 (24) Beginning on August 2, 2001 (the effective date of
770	770	14 Public Act 92-227), computers and communications equipment
771	771	15 utilized for any hospital purpose and equipment used in the
772	772	16 diagnosis, analysis, or treatment of hospital patients sold to
773	773	17 a lessor who leases the equipment, under a lease of one year or
774	774	18 longer executed or in effect at the time of the purchase, to a
775	775	19 hospital that has been issued an active tax exemption
776	776	20 identification number by the Department under Section 1g of
777	777	21 the Retailers' Occupation Tax Act. This paragraph is exempt
778	778	22 from the provisions of Section 3-55.
779	779	23 (25) Beginning on August 2, 2001 (the effective date of
780	780	24 Public Act 92-227), personal property sold to a lessor who
781	781	25 leases the property, under a lease of one year or longer
782	782	26 executed or in effect at the time of the purchase, to a
783	783
784	784
785	785
786	786
787	787
788	788	SB2389 - 21 - LRB104 10643 HLH 20720 b
789	789
790	790
791	791	SB2389- 22 -LRB104 10643 HLH 20720 b SB2389 - 22 - LRB104 10643 HLH 20720 b
792	792	SB2389 - 22 - LRB104 10643 HLH 20720 b
793	793	1 governmental body that has been issued an active tax exemption
794	794	2 identification number by the Department under Section 1g of
795	795	3 the Retailers' Occupation Tax Act. This paragraph is exempt
796	796	4 from the provisions of Section 3-55.
797	797	5 (26) Beginning on January 1, 2002 and through June 30,
798	798	6 2016, and beginning again on June 30, 2025 and through June 30,
799	799	7 2030, tangible personal property purchased from an Illinois
800	800	8 retailer by a taxpayer engaged in centralized purchasing
801	801	9 activities in Illinois who will, upon receipt of the property
802	802	10 in Illinois, temporarily store the property in Illinois (i)
803	803	11 for the purpose of subsequently transporting it outside this
804	804	12 State for use or consumption thereafter solely outside this
805	805	13 State or (ii) for the purpose of being processed, fabricated,
806	806	14 or manufactured into, attached to, or incorporated into other
807	807	15 tangible personal property to be transported outside this
808	808	16 State and thereafter used or consumed solely outside this
809	809	17 State. The Director of Revenue shall, pursuant to rules
810	810	18 adopted in accordance with the Illinois Administrative
811	811	19 Procedure Act, issue a permit to any taxpayer in good standing
812	812	20 with the Department who is eligible for the exemption under
813	813	21 this paragraph (26). The permit issued under this paragraph
814	814	22 (26) shall authorize the holder, to the extent and in the
815	815	23 manner specified in the rules adopted under this Act, to
816	816	24 purchase tangible personal property from a retailer exempt
817	817	25 from the taxes imposed by this Act. Taxpayers shall maintain
818	818	26 all necessary books and records to substantiate the use and
819	819
820	820
821	821
822	822
823	823
824	824	SB2389 - 22 - LRB104 10643 HLH 20720 b
825	825
826	826
827	827	SB2389- 23 -LRB104 10643 HLH 20720 b SB2389 - 23 - LRB104 10643 HLH 20720 b
828	828	SB2389 - 23 - LRB104 10643 HLH 20720 b
829	829	1 consumption of all such tangible personal property outside of
830	830	2 the State of Illinois.
831	831	3 (27) Beginning January 1, 2008, tangible personal property
832	832	4 used in the construction or maintenance of a community water
833	833	5 supply, as defined under Section 3.145 of the Environmental
834	834	6 Protection Act, that is operated by a not-for-profit
835	835	7 corporation that holds a valid water supply permit issued
836	836	8 under Title IV of the Environmental Protection Act. This
837	837	9 paragraph is exempt from the provisions of Section 3-55.
838	838	10 (28) Tangible personal property sold to a
839	839	11 public-facilities corporation, as described in Section
840	840	12 11-65-10 of the Illinois Municipal Code, for purposes of
841	841	13 constructing or furnishing a municipal convention hall, but
842	842	14 only if the legal title to the municipal convention hall is
843	843	15 transferred to the municipality without any further
844	844	16 consideration by or on behalf of the municipality at the time
845	845	17 of the completion of the municipal convention hall or upon the
846	846	18 retirement or redemption of any bonds or other debt
847	847	19 instruments issued by the public-facilities corporation in
848	848	20 connection with the development of the municipal convention
849	849	21 hall. This exemption includes existing public-facilities
850	850	22 corporations as provided in Section 11-65-25 of the Illinois
851	851	23 Municipal Code. This paragraph is exempt from the provisions
852	852	24 of Section 3-55.
853	853	25 (29) Beginning January 1, 2010 and continuing through
854	854	26 December 31, 2029, materials, parts, equipment, components,
855	855
856	856
857	857
858	858
859	859
860	860	SB2389 - 23 - LRB104 10643 HLH 20720 b
861	861
862	862
863	863	SB2389- 24 -LRB104 10643 HLH 20720 b SB2389 - 24 - LRB104 10643 HLH 20720 b
864	864	SB2389 - 24 - LRB104 10643 HLH 20720 b
865	865	1 and furnishings incorporated into or upon an aircraft as part
866	866	2 of the modification, refurbishment, completion, replacement,
867	867	3 repair, or maintenance of the aircraft. This exemption
868	868	4 includes consumable supplies used in the modification,
869	869	5 refurbishment, completion, replacement, repair, and
870	870	6 maintenance of aircraft. However, until January 1, 2024, this
871	871	7 exemption excludes any materials, parts, equipment,
872	872	8 components, and consumable supplies used in the modification,
873	873	9 replacement, repair, and maintenance of aircraft engines or
874	874	10 power plants, whether such engines or power plants are
875	875	11 installed or uninstalled upon any such aircraft. "Consumable
876	876	12 supplies" include, but are not limited to, adhesive, tape,
877	877	13 sandpaper, general purpose lubricants, cleaning solution,
878	878	14 latex gloves, and protective films.
879	879	15 Beginning January 1, 2010 and continuing through December
880	880	16 31, 2023, this exemption applies only to the transfer of
881	881	17 qualifying tangible personal property incident to the
882	882	18 modification, refurbishment, completion, replacement, repair,
883	883	19 or maintenance of an aircraft by persons who (i) hold an Air
884	884	20 Agency Certificate and are empowered to operate an approved
885	885	21 repair station by the Federal Aviation Administration, (ii)
886	886	22 have a Class IV Rating, and (iii) conduct operations in
887	887	23 accordance with Part 145 of the Federal Aviation Regulations.
888	888	24 The exemption does not include aircraft operated by a
889	889	25 commercial air carrier providing scheduled passenger air
890	890	26 service pursuant to authority issued under Part 121 or Part
891	891
892	892
893	893
894	894
895	895
896	896	SB2389 - 24 - LRB104 10643 HLH 20720 b
897	897
898	898
899	899	SB2389- 25 -LRB104 10643 HLH 20720 b SB2389 - 25 - LRB104 10643 HLH 20720 b
900	900	SB2389 - 25 - LRB104 10643 HLH 20720 b
901	901	1 129 of the Federal Aviation Regulations. From January 1, 2024
902	902	2 through December 31, 2029, this exemption applies only to the
903	903	3 transfer of qualifying tangible personal property incident to:
904	904	4 (A) the modification, refurbishment, completion, repair,
905	905	5 replacement, or maintenance of an aircraft by persons who (i)
906	906	6 hold an Air Agency Certificate and are empowered to operate an
907	907	7 approved repair station by the Federal Aviation
908	908	8 Administration, (ii) have a Class IV Rating, and (iii) conduct
909	909	9 operations in accordance with Part 145 of the Federal Aviation
910	910	10 Regulations; and (B) the modification, replacement, repair,
911	911	11 and maintenance of aircraft engines or power plants without
912	912	12 regard to whether or not those persons meet the qualifications
913	913	13 of item (A).
914	914	14 The changes made to this paragraph (29) by Public Act
915	915	15 98-534 are declarative of existing law. It is the intent of the
916	916	16 General Assembly that the exemption under this paragraph (29)
917	917	17 applies continuously from January 1, 2010 through December 31,
918	918	18 2024; however, no claim for credit or refund is allowed for
919	919	19 taxes paid as a result of the disallowance of this exemption on
920	920	20 or after January 1, 2015 and prior to February 5, 2020 (the
921	921	21 effective date of Public Act 101-629).
922	922	22 (30) Beginning January 1, 2017 and through December 31,
923	923	23 2026, menstrual pads, tampons, and menstrual cups.
924	924	24 (31) Tangible personal property transferred to a purchaser
925	925	25 who is exempt from tax by operation of federal law. This
926	926	26 paragraph is exempt from the provisions of Section 3-55.
927	927
928	928
929	929
930	930
931	931
932	932	SB2389 - 25 - LRB104 10643 HLH 20720 b
933	933
934	934
935	935	SB2389- 26 -LRB104 10643 HLH 20720 b SB2389 - 26 - LRB104 10643 HLH 20720 b
936	936	SB2389 - 26 - LRB104 10643 HLH 20720 b
937	937	1 (32) Qualified tangible personal property used in the
938	938	2 construction or operation of a data center that has been
939	939	3 granted a certificate of exemption by the Department of
940	940	4 Commerce and Economic Opportunity, whether that tangible
941	941	5 personal property is purchased by the owner, operator, or
942	942	6 tenant of the data center or by a contractor or subcontractor
943	943	7 of the owner, operator, or tenant. Data centers that would
944	944	8 have qualified for a certificate of exemption prior to January
945	945	9 1, 2020 had Public Act 101-31 been in effect, may apply for and
946	946	10 obtain an exemption for subsequent purchases of computer
947	947	11 equipment or enabling software purchased or leased to upgrade,
948	948	12 supplement, or replace computer equipment or enabling software
949	949	13 purchased or leased in the original investment that would have
950	950	14 qualified.
951	951	15 The Department of Commerce and Economic Opportunity shall
952	952	16 grant a certificate of exemption under this item (32) to
953	953	17 qualified data centers as defined by Section 605-1025 of the
954	954	18 Department of Commerce and Economic Opportunity Law of the
955	955	19 Civil Administrative Code of Illinois.
956	956	20 For the purposes of this item (32):
957	957	21 "Data center" means a building or a series of
958	958	22 buildings rehabilitated or constructed to house working
959	959	23 servers in one physical location or multiple sites within
960	960	24 the State of Illinois.
961	961	25 "Qualified tangible personal property" means:
962	962	26 electrical systems and equipment; climate control and
963	963
964	964
965	965
966	966
967	967
968	968	SB2389 - 26 - LRB104 10643 HLH 20720 b
969	969
970	970
971	971	SB2389- 27 -LRB104 10643 HLH 20720 b SB2389 - 27 - LRB104 10643 HLH 20720 b
972	972	SB2389 - 27 - LRB104 10643 HLH 20720 b
973	973	1 chilling equipment and systems; mechanical systems and
974	974	2 equipment; monitoring and secure systems; emergency
975	975	3 generators; hardware; computers; servers; data storage
976	976	4 devices; network connectivity equipment; racks; cabinets;
977	977	5 telecommunications cabling infrastructure; raised floor
978	978	6 systems; peripheral components or systems; software;
979	979	7 mechanical, electrical, or plumbing systems; battery
980	980	8 systems; cooling systems and towers; temperature control
981	981	9 systems; other cabling; and other data center
982	982	10 infrastructure equipment and systems necessary to operate
983	983	11 qualified tangible personal property, including fixtures;
984	984	12 and component parts of any of the foregoing, including
985	985	13 installation, maintenance, repair, refurbishment, and
986	986	14 replacement of qualified tangible personal property to
987	987	15 generate, transform, transmit, distribute, or manage
988	988	16 electricity necessary to operate qualified tangible
989	989	17 personal property; and all other tangible personal
990	990	18 property that is essential to the operations of a computer
991	991	19 data center. The term "qualified tangible personal
992	992	20 property" also includes building materials physically
993	993	21 incorporated into the qualifying data center. To document
994	994	22 the exemption allowed under this Section, the retailer
995	995	23 must obtain from the purchaser a copy of the certificate
996	996	24 of eligibility issued by the Department of Commerce and
997	997	25 Economic Opportunity.
998	998	26 This item (32) is exempt from the provisions of Section
999	999
1000	1000
1001	1001
1002	1002
1003	1003
1004	1004	SB2389 - 27 - LRB104 10643 HLH 20720 b
1005	1005
1006	1006
1007	1007	SB2389- 28 -LRB104 10643 HLH 20720 b SB2389 - 28 - LRB104 10643 HLH 20720 b
1008	1008	SB2389 - 28 - LRB104 10643 HLH 20720 b
1009	1009	1 3-55.
1010	1010	2 (33) Beginning July 1, 2022, breast pumps, breast pump
1011	1011	3 collection and storage supplies, and breast pump kits. This
1012	1012	4 item (33) is exempt from the provisions of Section 3-55. As
1013	1013	5 used in this item (33):
1014	1014	6 "Breast pump" means an electrically controlled or
1015	1015	7 manually controlled pump device designed or marketed to be
1016	1016	8 used to express milk from a human breast during lactation,
1017	1017	9 including the pump device and any battery, AC adapter, or
1018	1018	10 other power supply unit that is used to power the pump
1019	1019	11 device and is packaged and sold with the pump device at the
1020	1020	12 time of sale.
1021	1021	13 "Breast pump collection and storage supplies" means
1022	1022	14 items of tangible personal property designed or marketed
1023	1023	15 to be used in conjunction with a breast pump to collect
1024	1024	16 milk expressed from a human breast and to store collected
1025	1025	17 milk until it is ready for consumption.
1026	1026	18 "Breast pump collection and storage supplies"
1027	1027	19 includes, but is not limited to: breast shields and breast
1028	1028	20 shield connectors; breast pump tubes and tubing adapters;
1029	1029	21 breast pump valves and membranes; backflow protectors and
1030	1030	22 backflow protector adaptors; bottles and bottle caps
1031	1031	23 specific to the operation of the breast pump; and breast
1032	1032	24 milk storage bags.
1033	1033	25 "Breast pump collection and storage supplies" does not
1034	1034	26 include: (1) bottles and bottle caps not specific to the
1035	1035
1036	1036
1037	1037
1038	1038
1039	1039
1040	1040	SB2389 - 28 - LRB104 10643 HLH 20720 b
1041	1041
1042	1042
1043	1043	SB2389- 29 -LRB104 10643 HLH 20720 b SB2389 - 29 - LRB104 10643 HLH 20720 b
1044	1044	SB2389 - 29 - LRB104 10643 HLH 20720 b
1045	1045	1 operation of the breast pump; (2) breast pump travel bags
1046	1046	2 and other similar carrying accessories, including ice
1047	1047	3 packs, labels, and other similar products; (3) breast pump
1048	1048	4 cleaning supplies; (4) nursing bras, bra pads, breast
1049	1049	5 shells, and other similar products; and (5) creams,
1050	1050	6 ointments, and other similar products that relieve
1051	1051	7 breastfeeding-related symptoms or conditions of the
1052	1052	8 breasts or nipples, unless sold as part of a breast pump
1053	1053	9 kit that is pre-packaged by the breast pump manufacturer
1054	1054	10 or distributor.
1055	1055	11 "Breast pump kit" means a kit that: (1) contains no
1056	1056	12 more than a breast pump, breast pump collection and
1057	1057	13 storage supplies, a rechargeable battery for operating the
1058	1058	14 breast pump, a breastmilk cooler, bottle stands, ice
1059	1059	15 packs, and a breast pump carrying case; and (2) is
1060	1060	16 pre-packaged as a breast pump kit by the breast pump
1061	1061	17 manufacturer or distributor.
1062	1062	18 (34) Tangible personal property sold by or on behalf of
1063	1063	19 the State Treasurer pursuant to the Revised Uniform Unclaimed
1064	1064	20 Property Act. This item (34) is exempt from the provisions of
1065	1065	21 Section 3-55.
1066	1066	22 (35) Beginning on January 1, 2024, tangible personal
1067	1067	23 property purchased by an active duty member of the armed
1068	1068	24 forces of the United States who presents valid military
1069	1069	25 identification and purchases the property using a form of
1070	1070	26 payment where the federal government is the payor. The member
1071	1071
1072	1072
1073	1073
1074	1074
1075	1075
1076	1076	SB2389 - 29 - LRB104 10643 HLH 20720 b
1077	1077
1078	1078
1079	1079	SB2389- 30 -LRB104 10643 HLH 20720 b SB2389 - 30 - LRB104 10643 HLH 20720 b
1080	1080	SB2389 - 30 - LRB104 10643 HLH 20720 b
1081	1081	1 of the armed forces must complete, at the point of sale, a form
1082	1082	2 prescribed by the Department of Revenue documenting that the
1083	1083	3 transaction is eligible for the exemption under this
1084	1084	4 paragraph. Retailers must keep the form as documentation of
1085	1085	5 the exemption in their records for a period of not less than 6
1086	1086	6 years. "Armed forces of the United States" means the United
1087	1087	7 States Army, Navy, Air Force, Space Force, Marine Corps, or
1088	1088	8 Coast Guard. This paragraph is exempt from the provisions of
1089	1089	9 Section 3-55.
1090	1090	10 (36) Beginning July 1, 2024, home-delivered meals provided
1091	1091	11 to Medicare or Medicaid recipients when payment is made by an
1092	1092	12 intermediary, such as a Medicare Administrative Contractor, a
1093	1093	13 Managed Care Organization, or a Medicare Advantage
1094	1094	14 Organization, pursuant to a government contract. This
1095	1095	15 paragraph (36) (35) is exempt from the provisions of Section
1096	1096	16 3-55.
1097	1097	17 (37) (36) Beginning on January 1, 2026, as further defined
1098	1098	18 in Section 3-10, food prepared for immediate consumption and
1099	1099	19 transferred incident to a sale of service subject to this Act
1100	1100	20 or the Service Use Tax Act by an entity licensed under the
1101	1101	21 Hospital Licensing Act, the Nursing Home Care Act, the
1102	1102	22 Assisted Living and Shared Housing Act, the ID/DD Community
1103	1103	23 Care Act, the MC/DD Act, the Specialized Mental Health
1104	1104	24 Rehabilitation Act of 2013, or the Child Care Act of 1969 or by
1105	1105	25 an entity that holds a permit issued pursuant to the Life Care
1106	1106	26 Facilities Act. This item (37) (36) is exempt from the
1107	1107
1108	1108
1109	1109
1110	1110
1111	1111
1112	1112	SB2389 - 30 - LRB104 10643 HLH 20720 b
1113	1113
1114	1114
1115	1115	SB2389- 31 -LRB104 10643 HLH 20720 b SB2389 - 31 - LRB104 10643 HLH 20720 b
1116	1116	SB2389 - 31 - LRB104 10643 HLH 20720 b
1117	1117	1 provisions of Section 3-55.
1118	1118	2 (38) (37) Beginning on January 1, 2026, as further defined
1119	1119	3 in Section 3-10, food for human consumption that is to be
1120	1120	4 consumed off the premises where it is sold (other than
1121	1121	5 alcoholic beverages, food consisting of or infused with adult
1122	1122	6 use cannabis, soft drinks, candy, and food that has been
1123	1123	7 prepared for immediate consumption). This item (38) (37) is
1124	1124	8 exempt from the provisions of Section 3-55.
1125	1125	9 (39) (36) The lease of the following tangible personal
1126	1126	10 property:
1127	1127	11 (1) computer software transferred subject to a license
1128	1128	12 that meets the following requirements:
1129	1129	13 (A) it is evidenced by a written agreement signed
1130	1130	14 by the licensor and the customer;
1131	1131	15 (i) an electronic agreement in which the
1132	1132	16 customer accepts the license by means of an
1133	1133	17 electronic signature that is verifiable and can be
1134	1134	18 authenticated and is attached to or made part of
1135	1135	19 the license will comply with this requirement;
1136	1136	20 (ii) a license agreement in which the customer
1137	1137	21 electronically accepts the terms by clicking "I
1138	1138	22 agree" does not comply with this requirement;
1139	1139	23 (B) it restricts the customer's duplication and
1140	1140	24 use of the software;
1141	1141	25 (C) it prohibits the customer from licensing,
1142	1142	26 sublicensing, or transferring the software to a third
1143	1143
1144	1144
1145	1145
1146	1146
1147	1147
1148	1148	SB2389 - 31 - LRB104 10643 HLH 20720 b
1149	1149
1150	1150
1151	1151	SB2389- 32 -LRB104 10643 HLH 20720 b SB2389 - 32 - LRB104 10643 HLH 20720 b
1152	1152	SB2389 - 32 - LRB104 10643 HLH 20720 b
1153	1153	1 party (except to a related party) without the
1154	1154	2 permission and continued control of the licensor;
1155	1155	3 (D) the licensor has a policy of providing another
1156	1156	4 copy at minimal or no charge if the customer loses or
1157	1157	5 damages the software, or of permitting the licensee to
1158	1158	6 make and keep an archival copy, and such policy is
1159	1159	7 either stated in the license agreement, supported by
1160	1160	8 the licensor's books and records, or supported by a
1161	1161	9 notarized statement made under penalties of perjury by
1162	1162	10 the licensor; and
1163	1163	11 (E) the customer must destroy or return all copies
1164	1164	12 of the software to the licensor at the end of the
1165	1165	13 license period; this provision is deemed to be met, in
1166	1166	14 the case of a perpetual license, without being set
1167	1167	15 forth in the license agreement; and
1168	1168	16 (2) property that is subject to a tax on lease
1169	1169	17 receipts imposed by a home rule unit of local government
1170	1170	18 if the ordinance imposing that tax was adopted prior to
1171	1171	19 January 1, 2023.
1172	1172	20 (Source: P.A. 102-16, eff. 6-17-21; 102-700, Article 70,
1173	1173	21 Section 70-15, eff. 4-19-22; 102-700, Article 75, Section
1174	1174	22 75-15, eff. 4-19-22; 102-1026, eff. 5-27-22; 103-9, Article 5,
1175	1175	23 Section 5-15, eff. 6-7-23; 103-9, Article 15, Section 15-15,
1176	1176	24 eff. 6-7-23; 103-154, eff. 6-30-23; 103-384, eff. 1-1-24;
1177	1177	25 103-592, eff. 1-1-25; 103-605, eff. 7-1-24; 103-643, eff.
1178	1178	26 7-1-24; 103-746, eff. 1-1-25; 103-781, eff. 8-5-24; 103-995,
1179	1179
1180	1180
1181	1181
1182	1182
1183	1183
1184	1184	SB2389 - 32 - LRB104 10643 HLH 20720 b
1185	1185
1186	1186
1187	1187	SB2389- 33 -LRB104 10643 HLH 20720 b SB2389 - 33 - LRB104 10643 HLH 20720 b
1188	1188	SB2389 - 33 - LRB104 10643 HLH 20720 b
1189	1189	1 eff. 8-9-24; revised 11-26-24.)
1190	1190	2 Section 20. The Retailers' Occupation Tax Act is amended
1191	1191	3 by changing Section 2-5 as follows:
1192	1192	4 (35 ILCS 120/2-5)
1193	1193	5 Sec. 2-5. Exemptions. Gross receipts from proceeds from
1194	1194	6 the sale, which, on and after January 1, 2025, includes the
1195	1195	7 lease, of the following tangible personal property are exempt
1196	1196	8 from the tax imposed by this Act:
1197	1197	9 (1) Farm chemicals.
1198	1198	10 (2) Farm machinery and equipment, both new and used,
1199	1199	11 including that manufactured on special order, certified by
1200	1200	12 the purchaser to be used primarily for production
1201	1201	13 agriculture or State or federal agricultural programs,
1202	1202	14 including individual replacement parts for the machinery
1203	1203	15 and equipment, including machinery and equipment purchased
1204	1204	16 for lease, and including implements of husbandry defined
1205	1205	17 in Section 1-130 of the Illinois Vehicle Code, farm
1206	1206	18 machinery and agricultural chemical and fertilizer
1207	1207	19 spreaders, and nurse wagons required to be registered
1208	1208	20 under Section 3-809 of the Illinois Vehicle Code, but
1209	1209	21 excluding other motor vehicles required to be registered
1210	1210	22 under the Illinois Vehicle Code. Horticultural polyhouses
1211	1211	23 or hoop houses used for propagating, growing, or
1212	1212	24 overwintering plants shall be considered farm machinery
1213	1213
1214	1214
1215	1215
1216	1216
1217	1217
1218	1218	SB2389 - 33 - LRB104 10643 HLH 20720 b
1219	1219
1220	1220
1221	1221	SB2389- 34 -LRB104 10643 HLH 20720 b SB2389 - 34 - LRB104 10643 HLH 20720 b
1222	1222	SB2389 - 34 - LRB104 10643 HLH 20720 b
1223	1223	1 and equipment under this item (2). Agricultural chemical
1224	1224	2 tender tanks and dry boxes shall include units sold
1225	1225	3 separately from a motor vehicle required to be licensed
1226	1226	4 and units sold mounted on a motor vehicle required to be
1227	1227	5 licensed, if the selling price of the tender is separately
1228	1228	6 stated.
1229	1229	7 Farm machinery and equipment shall include precision
1230	1230	8 farming equipment that is installed or purchased to be
1231	1231	9 installed on farm machinery and equipment including, but
1232	1232	10 not limited to, tractors, harvesters, sprayers, planters,
1233	1233	11 seeders, or spreaders. Precision farming equipment
1234	1234	12 includes, but is not limited to, soil testing sensors,
1235	1235	13 computers, monitors, software, global positioning and
1236	1236	14 mapping systems, and other such equipment.
1237	1237	15 Farm machinery and equipment also includes computers,
1238	1238	16 sensors, software, and related equipment used primarily in
1239	1239	17 the computer-assisted operation of production agriculture
1240	1240	18 facilities, equipment, and activities such as, but not
1241	1241	19 limited to, the collection, monitoring, and correlation of
1242	1242	20 animal and crop data for the purpose of formulating animal
1243	1243	21 diets and agricultural chemicals.
1244	1244	22 Beginning on January 1, 2024, farm machinery and
1245	1245	23 equipment also includes electrical power generation
1246	1246	24 equipment used primarily for production agriculture.
1247	1247	25 This item (2) is exempt from the provisions of Section
1248	1248	26 2-70.
1249	1249
1250	1250
1251	1251
1252	1252
1253	1253
1254	1254	SB2389 - 34 - LRB104 10643 HLH 20720 b
1255	1255
1256	1256
1257	1257	SB2389- 35 -LRB104 10643 HLH 20720 b SB2389 - 35 - LRB104 10643 HLH 20720 b
1258	1258	SB2389 - 35 - LRB104 10643 HLH 20720 b
1259	1259	1 (3) Until July 1, 2003, distillation machinery and
1260	1260	2 equipment, sold as a unit or kit, assembled or installed
1261	1261	3 by the retailer, certified by the user to be used only for
1262	1262	4 the production of ethyl alcohol that will be used for
1263	1263	5 consumption as motor fuel or as a component of motor fuel
1264	1264	6 for the personal use of the user, and not subject to sale
1265	1265	7 or resale.
1266	1266	8 (4) Until July 1, 2003 and beginning again September
1267	1267	9 1, 2004 through August 30, 2014, graphic arts machinery
1268	1268	10 and equipment, including repair and replacement parts,
1269	1269	11 both new and used, and including that manufactured on
1270	1270	12 special order or purchased for lease, certified by the
1271	1271	13 purchaser to be used primarily for graphic arts
1272	1272	14 production. Equipment includes chemicals or chemicals
1273	1273	15 acting as catalysts but only if the chemicals or chemicals
1274	1274	16 acting as catalysts effect a direct and immediate change
1275	1275	17 upon a graphic arts product. Beginning on July 1, 2017,
1276	1276	18 graphic arts machinery and equipment is included in the
1277	1277	19 manufacturing and assembling machinery and equipment
1278	1278	20 exemption under paragraph (14).
1279	1279	21 (5) A motor vehicle that is used for automobile
1280	1280	22 renting, as defined in the Automobile Renting Occupation
1281	1281	23 and Use Tax Act. This paragraph is exempt from the
1282	1282	24 provisions of Section 2-70.
1283	1283	25 (6) Personal property sold by a teacher-sponsored
1284	1284	26 student organization affiliated with an elementary or
1285	1285
1286	1286
1287	1287
1288	1288
1289	1289
1290	1290	SB2389 - 35 - LRB104 10643 HLH 20720 b
1291	1291
1292	1292
1293	1293	SB2389- 36 -LRB104 10643 HLH 20720 b SB2389 - 36 - LRB104 10643 HLH 20720 b
1294	1294	SB2389 - 36 - LRB104 10643 HLH 20720 b
1295	1295	1 secondary school located in Illinois.
1296	1296	2 (7) Until July 1, 2003, proceeds of that portion of
1297	1297	3 the selling price of a passenger car the sale of which is
1298	1298	4 subject to the Replacement Vehicle Tax.
1299	1299	5 (8) Personal property sold to an Illinois county fair
1300	1300	6 association for use in conducting, operating, or promoting
1301	1301	7 the county fair.
1302	1302	8 (9) Personal property sold to a not-for-profit arts or
1303	1303	9 cultural organization that establishes, by proof required
1304	1304	10 by the Department by rule, that it has received an
1305	1305	11 exemption under Section 501(c)(3) of the Internal Revenue
1306	1306	12 Code and that is organized and operated primarily for the
1307	1307	13 presentation or support of arts or cultural programming,
1308	1308	14 activities, or services. These organizations include, but
1309	1309	15 are not limited to, music and dramatic arts organizations
1310	1310	16 such as symphony orchestras and theatrical groups, arts
1311	1311	17 and cultural service organizations, local arts councils,
1312	1312	18 visual arts organizations, and media arts organizations.
1313	1313	19 On and after July 1, 2001 (the effective date of Public Act
1314	1314	20 92-35), however, an entity otherwise eligible for this
1315	1315	21 exemption shall not make tax-free purchases unless it has
1316	1316	22 an active identification number issued by the Department.
1317	1317	23 (10) Personal property sold by a corporation, society,
1318	1318	24 association, foundation, institution, or organization,
1319	1319	25 other than a limited liability company, that is organized
1320	1320	26 and operated as a not-for-profit service enterprise for
1321	1321
1322	1322
1323	1323
1324	1324
1325	1325
1326	1326	SB2389 - 36 - LRB104 10643 HLH 20720 b
1327	1327
1328	1328
1329	1329	SB2389- 37 -LRB104 10643 HLH 20720 b SB2389 - 37 - LRB104 10643 HLH 20720 b
1330	1330	SB2389 - 37 - LRB104 10643 HLH 20720 b
1331	1331	1 the benefit of persons 65 years of age or older if the
1332	1332	2 personal property was not purchased by the enterprise for
1333	1333	3 the purpose of resale by the enterprise.
1334	1334	4 (11) Except as otherwise provided in this Section,
1335	1335	5 personal property sold to a governmental body, to a
1336	1336	6 corporation, society, association, foundation, or
1337	1337	7 institution organized and operated exclusively for
1338	1338	8 charitable, religious, or educational purposes, or to a
1339	1339	9 not-for-profit corporation, society, association,
1340	1340	10 foundation, institution, or organization that has no
1341	1341	11 compensated officers or employees and that is organized
1342	1342	12 and operated primarily for the recreation of persons 55
1343	1343	13 years of age or older. A limited liability company may
1344	1344	14 qualify for the exemption under this paragraph only if the
1345	1345	15 limited liability company is organized and operated
1346	1346	16 exclusively for educational purposes. On and after July 1,
1347	1347	17 1987, however, no entity otherwise eligible for this
1348	1348	18 exemption shall make tax-free purchases unless it has an
1349	1349	19 active identification number issued by the Department.
1350	1350	20 (12) (Blank).
1351	1351	21 (12-5) On and after July 1, 2003 and through June 30,
1352	1352	22 2004, motor vehicles of the second division with a gross
1353	1353	23 vehicle weight in excess of 8,000 pounds that are subject
1354	1354	24 to the commercial distribution fee imposed under Section
1355	1355	25 3-815.1 of the Illinois Vehicle Code. Beginning on July 1,
1356	1356	26 2004 and through June 30, 2005, the use in this State of
1357	1357
1358	1358
1359	1359
1360	1360
1361	1361
1362	1362	SB2389 - 37 - LRB104 10643 HLH 20720 b
1363	1363
1364	1364
1365	1365	SB2389- 38 -LRB104 10643 HLH 20720 b SB2389 - 38 - LRB104 10643 HLH 20720 b
1366	1366	SB2389 - 38 - LRB104 10643 HLH 20720 b
1367	1367	1 motor vehicles of the second division: (i) with a gross
1368	1368	2 vehicle weight rating in excess of 8,000 pounds; (ii) that
1369	1369	3 are subject to the commercial distribution fee imposed
1370	1370	4 under Section 3-815.1 of the Illinois Vehicle Code; and
1371	1371	5 (iii) that are primarily used for commercial purposes.
1372	1372	6 Through June 30, 2005, this exemption applies to repair
1373	1373	7 and replacement parts added after the initial purchase of
1374	1374	8 such a motor vehicle if that motor vehicle is used in a
1375	1375	9 manner that would qualify for the rolling stock exemption
1376	1376	10 otherwise provided for in this Act. For purposes of this
1377	1377	11 paragraph, "used for commercial purposes" means the
1378	1378	12 transportation of persons or property in furtherance of
1379	1379	13 any commercial or industrial enterprise whether for-hire
1380	1380	14 or not.
1381	1381	15 (13) Proceeds from sales to owners or lessors,
1382	1382	16 lessees, or shippers of tangible personal property that is
1383	1383	17 utilized by interstate carriers for hire for use as
1384	1384	18 rolling stock moving in interstate commerce and equipment
1385	1385	19 operated by a telecommunications provider, licensed as a
1386	1386	20 common carrier by the Federal Communications Commission,
1387	1387	21 which is permanently installed in or affixed to aircraft
1388	1388	22 moving in interstate commerce.
1389	1389	23 (14) Machinery and equipment that will be used by the
1390	1390	24 purchaser, or a lessee of the purchaser, primarily in the
1391	1391	25 process of manufacturing or assembling tangible personal
1392	1392	26 property for wholesale or retail sale or lease, whether
1393	1393
1394	1394
1395	1395
1396	1396
1397	1397
1398	1398	SB2389 - 38 - LRB104 10643 HLH 20720 b
1399	1399
1400	1400
1401	1401	SB2389- 39 -LRB104 10643 HLH 20720 b SB2389 - 39 - LRB104 10643 HLH 20720 b
1402	1402	SB2389 - 39 - LRB104 10643 HLH 20720 b
1403	1403	1 the sale or lease is made directly by the manufacturer or
1404	1404	2 by some other person, whether the materials used in the
1405	1405	3 process are owned by the manufacturer or some other
1406	1406	4 person, or whether the sale or lease is made apart from or
1407	1407	5 as an incident to the seller's engaging in the service
1408	1408	6 occupation of producing machines, tools, dies, jigs,
1409	1409	7 patterns, gauges, or other similar items of no commercial
1410	1410	8 value on special order for a particular purchaser. The
1411	1411	9 exemption provided by this paragraph (14) does not include
1412	1412	10 machinery and equipment used in (i) the generation of
1413	1413	11 electricity for wholesale or retail sale; (ii) the
1414	1414	12 generation or treatment of natural or artificial gas for
1415	1415	13 wholesale or retail sale that is delivered to customers
1416	1416	14 through pipes, pipelines, or mains; or (iii) the treatment
1417	1417	15 of water for wholesale or retail sale that is delivered to
1418	1418	16 customers through pipes, pipelines, or mains. The
1419	1419	17 provisions of Public Act 98-583 are declaratory of
1420	1420	18 existing law as to the meaning and scope of this
1421	1421	19 exemption. Beginning on July 1, 2017, the exemption
1422	1422	20 provided by this paragraph (14) includes, but is not
1423	1423	21 limited to, graphic arts machinery and equipment, as
1424	1424	22 defined in paragraph (4) of this Section.
1425	1425	23 (15) Proceeds of mandatory service charges separately
1426	1426	24 stated on customers' bills for purchase and consumption of
1427	1427	25 food and beverages, to the extent that the proceeds of the
1428	1428	26 service charge are in fact turned over as tips or as a
1429	1429
1430	1430
1431	1431
1432	1432
1433	1433
1434	1434	SB2389 - 39 - LRB104 10643 HLH 20720 b
1435	1435
1436	1436
1437	1437	SB2389- 40 -LRB104 10643 HLH 20720 b SB2389 - 40 - LRB104 10643 HLH 20720 b
1438	1438	SB2389 - 40 - LRB104 10643 HLH 20720 b
1439	1439	1 substitute for tips to the employees who participate
1440	1440	2 directly in preparing, serving, hosting or cleaning up the
1441	1441	3 food or beverage function with respect to which the
1442	1442	4 service charge is imposed.
1443	1443	5 (16) Tangible personal property sold to a purchaser if
1444	1444	6 the purchaser is exempt from use tax by operation of
1445	1445	7 federal law. This paragraph is exempt from the provisions
1446	1446	8 of Section 2-70.
1447	1447	9 (17) Tangible personal property sold to a common
1448	1448	10 carrier by rail or motor that receives the physical
1449	1449	11 possession of the property in Illinois and that transports
1450	1450	12 the property, or shares with another common carrier in the
1451	1451	13 transportation of the property, out of Illinois on a
1452	1452	14 standard uniform bill of lading showing the seller of the
1453	1453	15 property as the shipper or consignor of the property to a
1454	1454	16 destination outside Illinois, for use outside Illinois.
1455	1455	17 (18) Legal tender, currency, medallions, or gold or
1456	1456	18 silver coinage issued by the State of Illinois, the
1457	1457	19 government of the United States of America, or the
1458	1458	20 government of any foreign country, and bullion.
1459	1459	21 (19) Until July 1, 2003, oil field exploration,
1460	1460	22 drilling, and production equipment, including (i) rigs and
1461	1461	23 parts of rigs, rotary rigs, cable tool rigs, and workover
1462	1462	24 rigs, (ii) pipe and tubular goods, including casing and
1463	1463	25 drill strings, (iii) pumps and pump-jack units, (iv)
1464	1464	26 storage tanks and flow lines, (v) any individual
1465	1465
1466	1466
1467	1467
1468	1468
1469	1469
1470	1470	SB2389 - 40 - LRB104 10643 HLH 20720 b
1471	1471
1472	1472
1473	1473	SB2389- 41 -LRB104 10643 HLH 20720 b SB2389 - 41 - LRB104 10643 HLH 20720 b
1474	1474	SB2389 - 41 - LRB104 10643 HLH 20720 b
1475	1475	1 replacement part for oil field exploration, drilling, and
1476	1476	2 production equipment, and (vi) machinery and equipment
1477	1477	3 purchased for lease; but excluding motor vehicles required
1478	1478	4 to be registered under the Illinois Vehicle Code.
1479	1479	5 (20) Photoprocessing machinery and equipment,
1480	1480	6 including repair and replacement parts, both new and used,
1481	1481	7 including that manufactured on special order, certified by
1482	1482	8 the purchaser to be used primarily for photoprocessing,
1483	1483	9 and including photoprocessing machinery and equipment
1484	1484	10 purchased for lease.
1485	1485	11 (21) Until July 1, 2028, coal and aggregate
1486	1486	12 exploration, mining, off-highway hauling, processing,
1487	1487	13 maintenance, and reclamation equipment, including
1488	1488	14 replacement parts and equipment, and including equipment
1489	1489	15 purchased for lease, but excluding motor vehicles required
1490	1490	16 to be registered under the Illinois Vehicle Code. The
1491	1491	17 changes made to this Section by Public Act 97-767 apply on
1492	1492	18 and after July 1, 2003, but no claim for credit or refund
1493	1493	19 is allowed on or after August 16, 2013 (the effective date
1494	1494	20 of Public Act 98-456) for such taxes paid during the
1495	1495	21 period beginning July 1, 2003 and ending on August 16,
1496	1496	22 2013 (the effective date of Public Act 98-456).
1497	1497	23 (22) Until June 30, 2013, fuel and petroleum products
1498	1498	24 sold to or used by an air carrier, certified by the carrier
1499	1499	25 to be used for consumption, shipment, or storage in the
1500	1500	26 conduct of its business as an air common carrier, for a
1501	1501
1502	1502
1503	1503
1504	1504
1505	1505
1506	1506	SB2389 - 41 - LRB104 10643 HLH 20720 b
1507	1507
1508	1508
1509	1509	SB2389- 42 -LRB104 10643 HLH 20720 b SB2389 - 42 - LRB104 10643 HLH 20720 b
1510	1510	SB2389 - 42 - LRB104 10643 HLH 20720 b
1511	1511	1 flight destined for or returning from a location or
1512	1512	2 locations outside the United States without regard to
1513	1513	3 previous or subsequent domestic stopovers.
1514	1514	4 Beginning July 1, 2013, fuel and petroleum products
1515	1515	5 sold to or used by an air carrier, certified by the carrier
1516	1516	6 to be used for consumption, shipment, or storage in the
1517	1517	7 conduct of its business as an air common carrier, for a
1518	1518	8 flight that (i) is engaged in foreign trade or is engaged
1519	1519	9 in trade between the United States and any of its
1520	1520	10 possessions and (ii) transports at least one individual or
1521	1521	11 package for hire from the city of origination to the city
1522	1522	12 of final destination on the same aircraft, without regard
1523	1523	13 to a change in the flight number of that aircraft.
1524	1524	14 (23) A transaction in which the purchase order is
1525	1525	15 received by a florist who is located outside Illinois, but
1526	1526	16 who has a florist located in Illinois deliver the property
1527	1527	17 to the purchaser or the purchaser's donee in Illinois.
1528	1528	18 (24) Fuel consumed or used in the operation of ships,
1529	1529	19 barges, or vessels that are used primarily in or for the
1530	1530	20 transportation of property or the conveyance of persons
1531	1531	21 for hire on rivers bordering on this State if the fuel is
1532	1532	22 delivered by the seller to the purchaser's barge, ship, or
1533	1533	23 vessel while it is afloat upon that bordering river.
1534	1534	24 (25) Except as provided in item (25-5) of this
1535	1535	25 Section, a motor vehicle sold in this State to a
1536	1536	26 nonresident even though the motor vehicle is delivered to
1537	1537
1538	1538
1539	1539
1540	1540
1541	1541
1542	1542	SB2389 - 42 - LRB104 10643 HLH 20720 b
1543	1543
1544	1544
1545	1545	SB2389- 43 -LRB104 10643 HLH 20720 b SB2389 - 43 - LRB104 10643 HLH 20720 b
1546	1546	SB2389 - 43 - LRB104 10643 HLH 20720 b
1547	1547	1 the nonresident in this State, if the motor vehicle is not
1548	1548	2 to be titled in this State, and if a drive-away permit is
1549	1549	3 issued to the motor vehicle as provided in Section 3-603
1550	1550	4 of the Illinois Vehicle Code or if the nonresident
1551	1551	5 purchaser has vehicle registration plates to transfer to
1552	1552	6 the motor vehicle upon returning to his or her home state.
1553	1553	7 The issuance of the drive-away permit or having the
1554	1554	8 out-of-state registration plates to be transferred is
1555	1555	9 prima facie evidence that the motor vehicle will not be
1556	1556	10 titled in this State.
1557	1557	11 (25-5) The exemption under item (25) does not apply if
1558	1558	12 the state in which the motor vehicle will be titled does
1559	1559	13 not allow a reciprocal exemption for a motor vehicle sold
1560	1560	14 and delivered in that state to an Illinois resident but
1561	1561	15 titled in Illinois. The tax collected under this Act on
1562	1562	16 the sale of a motor vehicle in this State to a resident of
1563	1563	17 another state that does not allow a reciprocal exemption
1564	1564	18 shall be imposed at a rate equal to the state's rate of tax
1565	1565	19 on taxable property in the state in which the purchaser is
1566	1566	20 a resident, except that the tax shall not exceed the tax
1567	1567	21 that would otherwise be imposed under this Act. At the
1568	1568	22 time of the sale, the purchaser shall execute a statement,
1569	1569	23 signed under penalty of perjury, of his or her intent to
1570	1570	24 title the vehicle in the state in which the purchaser is a
1571	1571	25 resident within 30 days after the sale and of the fact of
1572	1572	26 the payment to the State of Illinois of tax in an amount
1573	1573
1574	1574
1575	1575
1576	1576
1577	1577
1578	1578	SB2389 - 43 - LRB104 10643 HLH 20720 b
1579	1579
1580	1580
1581	1581	SB2389- 44 -LRB104 10643 HLH 20720 b SB2389 - 44 - LRB104 10643 HLH 20720 b
1582	1582	SB2389 - 44 - LRB104 10643 HLH 20720 b
1583	1583	1 equivalent to the state's rate of tax on taxable property
1584	1584	2 in his or her state of residence and shall submit the
1585	1585	3 statement to the appropriate tax collection agency in his
1586	1586	4 or her state of residence. In addition, the retailer must
1587	1587	5 retain a signed copy of the statement in his or her
1588	1588	6 records. Nothing in this item shall be construed to
1589	1589	7 require the removal of the vehicle from this state
1590	1590	8 following the filing of an intent to title the vehicle in
1591	1591	9 the purchaser's state of residence if the purchaser titles
1592	1592	10 the vehicle in his or her state of residence within 30 days
1593	1593	11 after the date of sale. The tax collected under this Act in
1594	1594	12 accordance with this item (25-5) shall be proportionately
1595	1595	13 distributed as if the tax were collected at the 6.25%
1596	1596	14 general rate imposed under this Act.
1597	1597	15 (25-7) Beginning on July 1, 2007, no tax is imposed
1598	1598	16 under this Act on the sale of an aircraft, as defined in
1599	1599	17 Section 3 of the Illinois Aeronautics Act, if all of the
1600	1600	18 following conditions are met:
1601	1601	19 (1) the aircraft leaves this State within 15 days
1602	1602	20 after the later of either the issuance of the final
1603	1603	21 billing for the sale of the aircraft, or the
1604	1604	22 authorized approval for return to service, completion
1605	1605	23 of the maintenance record entry, and completion of the
1606	1606	24 test flight and ground test for inspection, as
1607	1607	25 required by 14 CFR 91.407;
1608	1608	26 (2) the aircraft is not based or registered in
1609	1609
1610	1610
1611	1611
1612	1612
1613	1613
1614	1614	SB2389 - 44 - LRB104 10643 HLH 20720 b
1615	1615
1616	1616
1617	1617	SB2389- 45 -LRB104 10643 HLH 20720 b SB2389 - 45 - LRB104 10643 HLH 20720 b
1618	1618	SB2389 - 45 - LRB104 10643 HLH 20720 b
1619	1619	1 this State after the sale of the aircraft; and
1620	1620	2 (3) the seller retains in his or her books and
1621	1621	3 records and provides to the Department a signed and
1622	1622	4 dated certification from the purchaser, on a form
1623	1623	5 prescribed by the Department, certifying that the
1624	1624	6 requirements of this item (25-7) are met. The
1625	1625	7 certificate must also include the name and address of
1626	1626	8 the purchaser, the address of the location where the
1627	1627	9 aircraft is to be titled or registered, the address of
1628	1628	10 the primary physical location of the aircraft, and
1629	1629	11 other information that the Department may reasonably
1630	1630	12 require.
1631	1631	13 For purposes of this item (25-7):
1632	1632	14 "Based in this State" means hangared, stored, or
1633	1633	15 otherwise used, excluding post-sale customizations as
1634	1634	16 defined in this Section, for 10 or more days in each
1635	1635	17 12-month period immediately following the date of the sale
1636	1636	18 of the aircraft.
1637	1637	19 "Registered in this State" means an aircraft
1638	1638	20 registered with the Department of Transportation,
1639	1639	21 Aeronautics Division, or titled or registered with the
1640	1640	22 Federal Aviation Administration to an address located in
1641	1641	23 this State.
1642	1642	24 This paragraph (25-7) is exempt from the provisions of
1643	1643	25 Section 2-70.
1644	1644	26 (26) Semen used for artificial insemination of
1645	1645
1646	1646
1647	1647
1648	1648
1649	1649
1650	1650	SB2389 - 45 - LRB104 10643 HLH 20720 b
1651	1651
1652	1652
1653	1653	SB2389- 46 -LRB104 10643 HLH 20720 b SB2389 - 46 - LRB104 10643 HLH 20720 b
1654	1654	SB2389 - 46 - LRB104 10643 HLH 20720 b
1655	1655	1 livestock for direct agricultural production.
1656	1656	2 (27) Horses, or interests in horses, registered with
1657	1657	3 and meeting the requirements of any of the Arabian Horse
1658	1658	4 Club Registry of America, Appaloosa Horse Club, American
1659	1659	5 Quarter Horse Association, United States Trotting
1660	1660	6 Association, or Jockey Club, as appropriate, used for
1661	1661	7 purposes of breeding or racing for prizes. This item (27)
1662	1662	8 is exempt from the provisions of Section 2-70, and the
1663	1663	9 exemption provided for under this item (27) applies for
1664	1664	10 all periods beginning May 30, 1995, but no claim for
1665	1665	11 credit or refund is allowed on or after January 1, 2008
1666	1666	12 (the effective date of Public Act 95-88) for such taxes
1667	1667	13 paid during the period beginning May 30, 2000 and ending
1668	1668	14 on January 1, 2008 (the effective date of Public Act
1669	1669	15 95-88).
1670	1670	16 (28) Computers and communications equipment utilized
1671	1671	17 for any hospital purpose and equipment used in the
1672	1672	18 diagnosis, analysis, or treatment of hospital patients
1673	1673	19 sold to a lessor who leases the equipment, under a lease of
1674	1674	20 one year or longer executed or in effect at the time of the
1675	1675	21 purchase, to a hospital that has been issued an active tax
1676	1676	22 exemption identification number by the Department under
1677	1677	23 Section 1g of this Act.
1678	1678	24 (29) Personal property sold to a lessor who leases the
1679	1679	25 property, under a lease of one year or longer executed or
1680	1680	26 in effect at the time of the purchase, to a governmental
1681	1681
1682	1682
1683	1683
1684	1684
1685	1685
1686	1686	SB2389 - 46 - LRB104 10643 HLH 20720 b
1687	1687
1688	1688
1689	1689	SB2389- 47 -LRB104 10643 HLH 20720 b SB2389 - 47 - LRB104 10643 HLH 20720 b
1690	1690	SB2389 - 47 - LRB104 10643 HLH 20720 b
1691	1691	1 body that has been issued an active tax exemption
1692	1692	2 identification number by the Department under Section 1g
1693	1693	3 of this Act.
1694	1694	4 (30) Beginning with taxable years ending on or after
1695	1695	5 December 31, 1995 and ending with taxable years ending on
1696	1696	6 or before December 31, 2004, personal property that is
1697	1697	7 donated for disaster relief to be used in a State or
1698	1698	8 federally declared disaster area in Illinois or bordering
1699	1699	9 Illinois by a manufacturer or retailer that is registered
1700	1700	10 in this State to a corporation, society, association,
1701	1701	11 foundation, or institution that has been issued a sales
1702	1702	12 tax exemption identification number by the Department that
1703	1703	13 assists victims of the disaster who reside within the
1704	1704	14 declared disaster area.
1705	1705	15 (31) Beginning with taxable years ending on or after
1706	1706	16 December 31, 1995 and ending with taxable years ending on
1707	1707	17 or before December 31, 2004, personal property that is
1708	1708	18 used in the performance of infrastructure repairs in this
1709	1709	19 State, including, but not limited to, municipal roads and
1710	1710	20 streets, access roads, bridges, sidewalks, waste disposal
1711	1711	21 systems, water and sewer line extensions, water
1712	1712	22 distribution and purification facilities, storm water
1713	1713	23 drainage and retention facilities, and sewage treatment
1714	1714	24 facilities, resulting from a State or federally declared
1715	1715	25 disaster in Illinois or bordering Illinois when such
1716	1716	26 repairs are initiated on facilities located in the
1717	1717
1718	1718
1719	1719
1720	1720
1721	1721
1722	1722	SB2389 - 47 - LRB104 10643 HLH 20720 b
1723	1723
1724	1724
1725	1725	SB2389- 48 -LRB104 10643 HLH 20720 b SB2389 - 48 - LRB104 10643 HLH 20720 b
1726	1726	SB2389 - 48 - LRB104 10643 HLH 20720 b
1727	1727	1 declared disaster area within 6 months after the disaster.
1728	1728	2 (32) Beginning July 1, 1999, game or game birds sold
1729	1729	3 at a "game breeding and hunting preserve area" as that
1730	1730	4 term is used in the Wildlife Code. This paragraph is
1731	1731	5 exempt from the provisions of Section 2-70.
1732	1732	6 (33) A motor vehicle, as that term is defined in
1733	1733	7 Section 1-146 of the Illinois Vehicle Code, that is
1734	1734	8 donated to a corporation, limited liability company,
1735	1735	9 society, association, foundation, or institution that is
1736	1736	10 determined by the Department to be organized and operated
1737	1737	11 exclusively for educational purposes. For purposes of this
1738	1738	12 exemption, "a corporation, limited liability company,
1739	1739	13 society, association, foundation, or institution organized
1740	1740	14 and operated exclusively for educational purposes" means
1741	1741	15 all tax-supported public schools, private schools that
1742	1742	16 offer systematic instruction in useful branches of
1743	1743	17 learning by methods common to public schools and that
1744	1744	18 compare favorably in their scope and intensity with the
1745	1745	19 course of study presented in tax-supported schools, and
1746	1746	20 vocational or technical schools or institutes organized
1747	1747	21 and operated exclusively to provide a course of study of
1748	1748	22 not less than 6 weeks duration and designed to prepare
1749	1749	23 individuals to follow a trade or to pursue a manual,
1750	1750	24 technical, mechanical, industrial, business, or commercial
1751	1751	25 occupation.
1752	1752	26 (34) Beginning January 1, 2000, personal property,
1753	1753
1754	1754
1755	1755
1756	1756
1757	1757
1758	1758	SB2389 - 48 - LRB104 10643 HLH 20720 b
1759	1759
1760	1760
1761	1761	SB2389- 49 -LRB104 10643 HLH 20720 b SB2389 - 49 - LRB104 10643 HLH 20720 b
1762	1762	SB2389 - 49 - LRB104 10643 HLH 20720 b
1763	1763	1 including food, purchased through fundraising events for
1764	1764	2 the benefit of a public or private elementary or secondary
1765	1765	3 school, a group of those schools, or one or more school
1766	1766	4 districts if the events are sponsored by an entity
1767	1767	5 recognized by the school district that consists primarily
1768	1768	6 of volunteers and includes parents and teachers of the
1769	1769	7 school children. This paragraph does not apply to
1770	1770	8 fundraising events (i) for the benefit of private home
1771	1771	9 instruction or (ii) for which the fundraising entity
1772	1772	10 purchases the personal property sold at the events from
1773	1773	11 another individual or entity that sold the property for
1774	1774	12 the purpose of resale by the fundraising entity and that
1775	1775	13 profits from the sale to the fundraising entity. This
1776	1776	14 paragraph is exempt from the provisions of Section 2-70.
1777	1777	15 (35) Beginning January 1, 2000 and through December
1778	1778	16 31, 2001, new or used automatic vending machines that
1779	1779	17 prepare and serve hot food and beverages, including
1780	1780	18 coffee, soup, and other items, and replacement parts for
1781	1781	19 these machines. Beginning January 1, 2002 and through June
1782	1782	20 30, 2003, machines and parts for machines used in
1783	1783	21 commercial, coin-operated amusement and vending business
1784	1784	22 if a use or occupation tax is paid on the gross receipts
1785	1785	23 derived from the use of the commercial, coin-operated
1786	1786	24 amusement and vending machines. This paragraph is exempt
1787	1787	25 from the provisions of Section 2-70.
1788	1788	26 (35-5) Beginning August 23, 2001 and through June 30,
1789	1789
1790	1790
1791	1791
1792	1792
1793	1793
1794	1794	SB2389 - 49 - LRB104 10643 HLH 20720 b
1795	1795
1796	1796
1797	1797	SB2389- 50 -LRB104 10643 HLH 20720 b SB2389 - 50 - LRB104 10643 HLH 20720 b
1798	1798	SB2389 - 50 - LRB104 10643 HLH 20720 b
1799	1799	1 2016, food for human consumption that is to be consumed
1800	1800	2 off the premises where it is sold (other than alcoholic
1801	1801	3 beverages, soft drinks, and food that has been prepared
1802	1802	4 for immediate consumption) and prescription and
1803	1803	5 nonprescription medicines, drugs, medical appliances, and
1804	1804	6 insulin, urine testing materials, syringes, and needles
1805	1805	7 used by diabetics, for human use, when purchased for use
1806	1806	8 by a person receiving medical assistance under Article V
1807	1807	9 of the Illinois Public Aid Code who resides in a licensed
1808	1808	10 long-term care facility, as defined in the Nursing Home
1809	1809	11 Care Act, or a licensed facility as defined in the ID/DD
1810	1810	12 Community Care Act, the MC/DD Act, or the Specialized
1811	1811	13 Mental Health Rehabilitation Act of 2013.
1812	1812	14 (36) Beginning August 2, 2001, computers and
1813	1813	15 communications equipment utilized for any hospital purpose
1814	1814	16 and equipment used in the diagnosis, analysis, or
1815	1815	17 treatment of hospital patients sold to a lessor who leases
1816	1816	18 the equipment, under a lease of one year or longer
1817	1817	19 executed or in effect at the time of the purchase, to a
1818	1818	20 hospital that has been issued an active tax exemption
1819	1819	21 identification number by the Department under Section 1g
1820	1820	22 of this Act. This paragraph is exempt from the provisions
1821	1821	23 of Section 2-70.
1822	1822	24 (37) Beginning August 2, 2001, personal property sold
1823	1823	25 to a lessor who leases the property, under a lease of one
1824	1824	26 year or longer executed or in effect at the time of the
1825	1825
1826	1826
1827	1827
1828	1828
1829	1829
1830	1830	SB2389 - 50 - LRB104 10643 HLH 20720 b
1831	1831
1832	1832
1833	1833	SB2389- 51 -LRB104 10643 HLH 20720 b SB2389 - 51 - LRB104 10643 HLH 20720 b
1834	1834	SB2389 - 51 - LRB104 10643 HLH 20720 b
1835	1835	1 purchase, to a governmental body that has been issued an
1836	1836	2 active tax exemption identification number by the
1837	1837	3 Department under Section 1g of this Act. This paragraph is
1838	1838	4 exempt from the provisions of Section 2-70.
1839	1839	5 (38) Beginning on January 1, 2002 and through June 30,
1840	1840	6 2016, and beginning again on July 1, 2025 and through June
1841	1841	7 30, 2030, tangible personal property purchased from an
1842	1842	8 Illinois retailer by a taxpayer engaged in centralized
1843	1843	9 purchasing activities in Illinois who will, upon receipt
1844	1844	10 of the property in Illinois, temporarily store the
1845	1845	11 property in Illinois (i) for the purpose of subsequently
1846	1846	12 transporting it outside this State for use or consumption
1847	1847	13 thereafter solely outside this State or (ii) for the
1848	1848	14 purpose of being processed, fabricated, or manufactured
1849	1849	15 into, attached to, or incorporated into other tangible
1850	1850	16 personal property to be transported outside this State and
1851	1851	17 thereafter used or consumed solely outside this State. The
1852	1852	18 Director of Revenue shall, pursuant to rules adopted in
1853	1853	19 accordance with the Illinois Administrative Procedure Act,
1854	1854	20 issue a permit to any taxpayer in good standing with the
1855	1855	21 Department who is eligible for the exemption under this
1856	1856	22 paragraph (38). The permit issued under this paragraph
1857	1857	23 (38) shall authorize the holder, to the extent and in the
1858	1858	24 manner specified in the rules adopted under this Act, to
1859	1859	25 purchase tangible personal property from a retailer exempt
1860	1860	26 from the taxes imposed by this Act. Taxpayers shall
1861	1861
1862	1862
1863	1863
1864	1864
1865	1865
1866	1866	SB2389 - 51 - LRB104 10643 HLH 20720 b
1867	1867
1868	1868
1869	1869	SB2389- 52 -LRB104 10643 HLH 20720 b SB2389 - 52 - LRB104 10643 HLH 20720 b
1870	1870	SB2389 - 52 - LRB104 10643 HLH 20720 b
1871	1871	1 maintain all necessary books and records to substantiate
1872	1872	2 the use and consumption of all such tangible personal
1873	1873	3 property outside of the State of Illinois.
1874	1874	4 (39) Beginning January 1, 2008, tangible personal
1875	1875	5 property used in the construction or maintenance of a
1876	1876	6 community water supply, as defined under Section 3.145 of
1877	1877	7 the Environmental Protection Act, that is operated by a
1878	1878	8 not-for-profit corporation that holds a valid water supply
1879	1879	9 permit issued under Title IV of the Environmental
1880	1880	10 Protection Act. This paragraph is exempt from the
1881	1881	11 provisions of Section 2-70.
1882	1882	12 (40) Beginning January 1, 2010 and continuing through
1883	1883	13 December 31, 2029, materials, parts, equipment,
1884	1884	14 components, and furnishings incorporated into or upon an
1885	1885	15 aircraft as part of the modification, refurbishment,
1886	1886	16 completion, replacement, repair, or maintenance of the
1887	1887	17 aircraft. This exemption includes consumable supplies used
1888	1888	18 in the modification, refurbishment, completion,
1889	1889	19 replacement, repair, and maintenance of aircraft. However,
1890	1890	20 until January 1, 2024, this exemption excludes any
1891	1891	21 materials, parts, equipment, components, and consumable
1892	1892	22 supplies used in the modification, replacement, repair,
1893	1893	23 and maintenance of aircraft engines or power plants,
1894	1894	24 whether such engines or power plants are installed or
1895	1895	25 uninstalled upon any such aircraft. "Consumable supplies"
1896	1896	26 include, but are not limited to, adhesive, tape,
1897	1897
1898	1898
1899	1899
1900	1900
1901	1901
1902	1902	SB2389 - 52 - LRB104 10643 HLH 20720 b
1903	1903
1904	1904
1905	1905	SB2389- 53 -LRB104 10643 HLH 20720 b SB2389 - 53 - LRB104 10643 HLH 20720 b
1906	1906	SB2389 - 53 - LRB104 10643 HLH 20720 b
1907	1907	1 sandpaper, general purpose lubricants, cleaning solution,
1908	1908	2 latex gloves, and protective films.
1909	1909	3 Beginning January 1, 2010 and continuing through
1910	1910	4 December 31, 2023, this exemption applies only to the sale
1911	1911	5 of qualifying tangible personal property to persons who
1912	1912	6 modify, refurbish, complete, replace, or maintain an
1913	1913	7 aircraft and who (i) hold an Air Agency Certificate and
1914	1914	8 are empowered to operate an approved repair station by the
1915	1915	9 Federal Aviation Administration, (ii) have a Class IV
1916	1916	10 Rating, and (iii) conduct operations in accordance with
1917	1917	11 Part 145 of the Federal Aviation Regulations. The
1918	1918	12 exemption does not include aircraft operated by a
1919	1919	13 commercial air carrier providing scheduled passenger air
1920	1920	14 service pursuant to authority issued under Part 121 or
1921	1921	15 Part 129 of the Federal Aviation Regulations. From January
1922	1922	16 1, 2024 through December 31, 2029, this exemption applies
1923	1923	17 only to the sale of qualifying tangible personal property
1924	1924	18 to: (A) persons who modify, refurbish, complete, repair,
1925	1925	19 replace, or maintain aircraft and who (i) hold an Air
1926	1926	20 Agency Certificate and are empowered to operate an
1927	1927	21 approved repair station by the Federal Aviation
1928	1928	22 Administration, (ii) have a Class IV Rating, and (iii)
1929	1929	23 conduct operations in accordance with Part 145 of the
1930	1930	24 Federal Aviation Regulations; and (B) persons who engage
1931	1931	25 in the modification, replacement, repair, and maintenance
1932	1932	26 of aircraft engines or power plants without regard to
1933	1933
1934	1934
1935	1935
1936	1936
1937	1937
1938	1938	SB2389 - 53 - LRB104 10643 HLH 20720 b
1939	1939
1940	1940
1941	1941	SB2389- 54 -LRB104 10643 HLH 20720 b SB2389 - 54 - LRB104 10643 HLH 20720 b
1942	1942	SB2389 - 54 - LRB104 10643 HLH 20720 b
1943	1943	1 whether or not those persons meet the qualifications of
1944	1944	2 item (A).
1945	1945	3 The changes made to this paragraph (40) by Public Act
1946	1946	4 98-534 are declarative of existing law. It is the intent
1947	1947	5 of the General Assembly that the exemption under this
1948	1948	6 paragraph (40) applies continuously from January 1, 2010
1949	1949	7 through December 31, 2024; however, no claim for credit or
1950	1950	8 refund is allowed for taxes paid as a result of the
1951	1951	9 disallowance of this exemption on or after January 1, 2015
1952	1952	10 and prior to February 5, 2020 (the effective date of
1953	1953	11 Public Act 101-629).
1954	1954	12 (41) Tangible personal property sold to a
1955	1955	13 public-facilities corporation, as described in Section
1956	1956	14 11-65-10 of the Illinois Municipal Code, for purposes of
1957	1957	15 constructing or furnishing a municipal convention hall,
1958	1958	16 but only if the legal title to the municipal convention
1959	1959	17 hall is transferred to the municipality without any
1960	1960	18 further consideration by or on behalf of the municipality
1961	1961	19 at the time of the completion of the municipal convention
1962	1962	20 hall or upon the retirement or redemption of any bonds or
1963	1963	21 other debt instruments issued by the public-facilities
1964	1964	22 corporation in connection with the development of the
1965	1965	23 municipal convention hall. This exemption includes
1966	1966	24 existing public-facilities corporations as provided in
1967	1967	25 Section 11-65-25 of the Illinois Municipal Code. This
1968	1968	26 paragraph is exempt from the provisions of Section 2-70.
1969	1969
1970	1970
1971	1971
1972	1972
1973	1973
1974	1974	SB2389 - 54 - LRB104 10643 HLH 20720 b
1975	1975
1976	1976
1977	1977	SB2389- 55 -LRB104 10643 HLH 20720 b SB2389 - 55 - LRB104 10643 HLH 20720 b
1978	1978	SB2389 - 55 - LRB104 10643 HLH 20720 b
1979	1979	1 (42) Beginning January 1, 2017 and through December
1980	1980	2 31, 2026, menstrual pads, tampons, and menstrual cups.
1981	1981	3 (43) Merchandise that is subject to the Rental
1982	1982	4 Purchase Agreement Occupation and Use Tax. The purchaser
1983	1983	5 must certify that the item is purchased to be rented
1984	1984	6 subject to a rental-purchase agreement, as defined in the
1985	1985	7 Rental-Purchase Agreement Act, and provide proof of
1986	1986	8 registration under the Rental Purchase Agreement
1987	1987	9 Occupation and Use Tax Act. This paragraph is exempt from
1988	1988	10 the provisions of Section 2-70.
1989	1989	11 (44) Qualified tangible personal property used in the
1990	1990	12 construction or operation of a data center that has been
1991	1991	13 granted a certificate of exemption by the Department of
1992	1992	14 Commerce and Economic Opportunity, whether that tangible
1993	1993	15 personal property is purchased by the owner, operator, or
1994	1994	16 tenant of the data center or by a contractor or
1995	1995	17 subcontractor of the owner, operator, or tenant. Data
1996	1996	18 centers that would have qualified for a certificate of
1997	1997	19 exemption prior to January 1, 2020 had Public Act 101-31
1998	1998	20 been in effect, may apply for and obtain an exemption for
1999	1999	21 subsequent purchases of computer equipment or enabling
2000	2000	22 software purchased or leased to upgrade, supplement, or
2001	2001	23 replace computer equipment or enabling software purchased
2002	2002	24 or leased in the original investment that would have
2003	2003	25 qualified.
2004	2004	26 The Department of Commerce and Economic Opportunity
2005	2005
2006	2006
2007	2007
2008	2008
2009	2009
2010	2010	SB2389 - 55 - LRB104 10643 HLH 20720 b
2011	2011
2012	2012
2013	2013	SB2389- 56 -LRB104 10643 HLH 20720 b SB2389 - 56 - LRB104 10643 HLH 20720 b
2014	2014	SB2389 - 56 - LRB104 10643 HLH 20720 b
2015	2015	1 shall grant a certificate of exemption under this item
2016	2016	2 (44) to qualified data centers as defined by Section
2017	2017	3 605-1025 of the Department of Commerce and Economic
2018	2018	4 Opportunity Law of the Civil Administrative Code of
2019	2019	5 Illinois.
2020	2020	6 For the purposes of this item (44):
2021	2021	7 "Data center" means a building or a series of
2022	2022	8 buildings rehabilitated or constructed to house
2023	2023	9 working servers in one physical location or multiple
2024	2024	10 sites within the State of Illinois.
2025	2025	11 "Qualified tangible personal property" means:
2026	2026	12 electrical systems and equipment; climate control and
2027	2027	13 chilling equipment and systems; mechanical systems and
2028	2028	14 equipment; monitoring and secure systems; emergency
2029	2029	15 generators; hardware; computers; servers; data storage
2030	2030	16 devices; network connectivity equipment; racks;
2031	2031	17 cabinets; telecommunications cabling infrastructure;
2032	2032	18 raised floor systems; peripheral components or
2033	2033	19 systems; software; mechanical, electrical, or plumbing
2034	2034	20 systems; battery systems; cooling systems and towers;
2035	2035	21 temperature control systems; other cabling; and other
2036	2036	22 data center infrastructure equipment and systems
2037	2037	23 necessary to operate qualified tangible personal
2038	2038	24 property, including fixtures; and component parts of
2039	2039	25 any of the foregoing, including installation,
2040	2040	26 maintenance, repair, refurbishment, and replacement of
2041	2041
2042	2042
2043	2043
2044	2044
2045	2045
2046	2046	SB2389 - 56 - LRB104 10643 HLH 20720 b
2047	2047
2048	2048
2049	2049	SB2389- 57 -LRB104 10643 HLH 20720 b SB2389 - 57 - LRB104 10643 HLH 20720 b
2050	2050	SB2389 - 57 - LRB104 10643 HLH 20720 b
2051	2051	1 qualified tangible personal property to generate,
2052	2052	2 transform, transmit, distribute, or manage electricity
2053	2053	3 necessary to operate qualified tangible personal
2054	2054	4 property; and all other tangible personal property
2055	2055	5 that is essential to the operations of a computer data
2056	2056	6 center. The term "qualified tangible personal
2057	2057	7 property" also includes building materials physically
2058	2058	8 incorporated into the qualifying data center. To
2059	2059	9 document the exemption allowed under this Section, the
2060	2060	10 retailer must obtain from the purchaser a copy of the
2061	2061	11 certificate of eligibility issued by the Department of
2062	2062	12 Commerce and Economic Opportunity.
2063	2063	13 This item (44) is exempt from the provisions of
2064	2064	14 Section 2-70.
2065	2065	15 (45) Beginning January 1, 2020 and through December
2066	2066	16 31, 2020, sales of tangible personal property made by a
2067	2067	17 marketplace seller over a marketplace for which tax is due
2068	2068	18 under this Act but for which use tax has been collected and
2069	2069	19 remitted to the Department by a marketplace facilitator
2070	2070	20 under Section 2d of the Use Tax Act are exempt from tax
2071	2071	21 under this Act. A marketplace seller claiming this
2072	2072	22 exemption shall maintain books and records demonstrating
2073	2073	23 that the use tax on such sales has been collected and
2074	2074	24 remitted by a marketplace facilitator. Marketplace sellers
2075	2075	25 that have properly remitted tax under this Act on such
2076	2076	26 sales may file a claim for credit as provided in Section 6
2077	2077
2078	2078
2079	2079
2080	2080
2081	2081
2082	2082	SB2389 - 57 - LRB104 10643 HLH 20720 b
2083	2083
2084	2084
2085	2085	SB2389- 58 -LRB104 10643 HLH 20720 b SB2389 - 58 - LRB104 10643 HLH 20720 b
2086	2086	SB2389 - 58 - LRB104 10643 HLH 20720 b
2087	2087	1 of this Act. No claim is allowed, however, for such taxes
2088	2088	2 for which a credit or refund has been issued to the
2089	2089	3 marketplace facilitator under the Use Tax Act, or for
2090	2090	4 which the marketplace facilitator has filed a claim for
2091	2091	5 credit or refund under the Use Tax Act.
2092	2092	6 (46) Beginning July 1, 2022, breast pumps, breast pump
2093	2093	7 collection and storage supplies, and breast pump kits.
2094	2094	8 This item (46) is exempt from the provisions of Section
2095	2095	9 2-70. As used in this item (46):
2096	2096	10 "Breast pump" means an electrically controlled or
2097	2097	11 manually controlled pump device designed or marketed to be
2098	2098	12 used to express milk from a human breast during lactation,
2099	2099	13 including the pump device and any battery, AC adapter, or
2100	2100	14 other power supply unit that is used to power the pump
2101	2101	15 device and is packaged and sold with the pump device at the
2102	2102	16 time of sale.
2103	2103	17 "Breast pump collection and storage supplies" means
2104	2104	18 items of tangible personal property designed or marketed
2105	2105	19 to be used in conjunction with a breast pump to collect
2106	2106	20 milk expressed from a human breast and to store collected
2107	2107	21 milk until it is ready for consumption.
2108	2108	22 "Breast pump collection and storage supplies"
2109	2109	23 includes, but is not limited to: breast shields and breast
2110	2110	24 shield connectors; breast pump tubes and tubing adapters;
2111	2111	25 breast pump valves and membranes; backflow protectors and
2112	2112	26 backflow protector adaptors; bottles and bottle caps
2113	2113
2114	2114
2115	2115
2116	2116
2117	2117
2118	2118	SB2389 - 58 - LRB104 10643 HLH 20720 b
2119	2119
2120	2120
2121	2121	SB2389- 59 -LRB104 10643 HLH 20720 b SB2389 - 59 - LRB104 10643 HLH 20720 b
2122	2122	SB2389 - 59 - LRB104 10643 HLH 20720 b
2123	2123	1 specific to the operation of the breast pump; and breast
2124	2124	2 milk storage bags.
2125	2125	3 "Breast pump collection and storage supplies" does not
2126	2126	4 include: (1) bottles and bottle caps not specific to the
2127	2127	5 operation of the breast pump; (2) breast pump travel bags
2128	2128	6 and other similar carrying accessories, including ice
2129	2129	7 packs, labels, and other similar products; (3) breast pump
2130	2130	8 cleaning supplies; (4) nursing bras, bra pads, breast
2131	2131	9 shells, and other similar products; and (5) creams,
2132	2132	10 ointments, and other similar products that relieve
2133	2133	11 breastfeeding-related symptoms or conditions of the
2134	2134	12 breasts or nipples, unless sold as part of a breast pump
2135	2135	13 kit that is pre-packaged by the breast pump manufacturer
2136	2136	14 or distributor.
2137	2137	15 "Breast pump kit" means a kit that: (1) contains no
2138	2138	16 more than a breast pump, breast pump collection and
2139	2139	17 storage supplies, a rechargeable battery for operating the
2140	2140	18 breast pump, a breastmilk cooler, bottle stands, ice
2141	2141	19 packs, and a breast pump carrying case; and (2) is
2142	2142	20 pre-packaged as a breast pump kit by the breast pump
2143	2143	21 manufacturer or distributor.
2144	2144	22 (47) Tangible personal property sold by or on behalf
2145	2145	23 of the State Treasurer pursuant to the Revised Uniform
2146	2146	24 Unclaimed Property Act. This item (47) is exempt from the
2147	2147	25 provisions of Section 2-70.
2148	2148	26 (48) Beginning on January 1, 2024, tangible personal
2149	2149
2150	2150
2151	2151
2152	2152
2153	2153
2154	2154	SB2389 - 59 - LRB104 10643 HLH 20720 b
2155	2155
2156	2156
2157	2157	SB2389- 60 -LRB104 10643 HLH 20720 b SB2389 - 60 - LRB104 10643 HLH 20720 b
2158	2158	SB2389 - 60 - LRB104 10643 HLH 20720 b
2159	2159	1 property purchased by an active duty member of the armed
2160	2160	2 forces of the United States who presents valid military
2161	2161	3 identification and purchases the property using a form of
2162	2162	4 payment where the federal government is the payor. The
2163	2163	5 member of the armed forces must complete, at the point of
2164	2164	6 sale, a form prescribed by the Department of Revenue
2165	2165	7 documenting that the transaction is eligible for the
2166	2166	8 exemption under this paragraph. Retailers must keep the
2167	2167	9 form as documentation of the exemption in their records
2168	2168	10 for a period of not less than 6 years. "Armed forces of the
2169	2169	11 United States" means the United States Army, Navy, Air
2170	2170	12 Force, Space Force, Marine Corps, or Coast Guard. This
2171	2171	13 paragraph is exempt from the provisions of Section 2-70.
2172	2172	14 (49) Beginning July 1, 2024, home-delivered meals
2173	2173	15 provided to Medicare or Medicaid recipients when payment
2174	2174	16 is made by an intermediary, such as a Medicare
2175	2175	17 Administrative Contractor, a Managed Care Organization, or
2176	2176	18 a Medicare Advantage Organization, pursuant to a
2177	2177	19 government contract. This paragraph (49) is exempt from
2178	2178	20 the provisions of Section 2-70.
2179	2179	21 (50) (49) Beginning on January 1, 2026, as further
2180	2180	22 defined in Section 2-10, food for human consumption that
2181	2181	23 is to be consumed off the premises where it is sold (other
2182	2182	24 than alcoholic beverages, food consisting of or infused
2183	2183	25 with adult use cannabis, soft drinks, candy, and food that
2184	2184	26 has been prepared for immediate consumption). This item
2185	2185
2186	2186
2187	2187
2188	2188
2189	2189
2190	2190	SB2389 - 60 - LRB104 10643 HLH 20720 b
2191	2191
2192	2192
2193	2193	SB2389- 61 -LRB104 10643 HLH 20720 b SB2389 - 61 - LRB104 10643 HLH 20720 b
2194	2194	SB2389 - 61 - LRB104 10643 HLH 20720 b
2195	2195	1 (50) (49) is exempt from the provisions of Section 2-70.
2196	2196	2 (51) (49) Gross receipts from the lease of the
2197	2197	3 following tangible personal property:
2198	2198	4 (1) computer software transferred subject to a
2199	2199	5 license that meets the following requirements:
2200	2200	6 (A) it is evidenced by a written agreement
2201	2201	7 signed by the licensor and the customer;
2202	2202	8 (i) an electronic agreement in which the
2203	2203	9 customer accepts the license by means of an
2204	2204	10 electronic signature that is verifiable and
2205	2205	11 can be authenticated and is attached to or
2206	2206	12 made part of the license will comply with this
2207	2207	13 requirement;
2208	2208	14 (ii) a license agreement in which the
2209	2209	15 customer electronically accepts the terms by
2210	2210	16 clicking "I agree" does not comply with this
2211	2211	17 requirement;
2212	2212	18 (B) it restricts the customer's duplication
2213	2213	19 and use of the software;
2214	2214	20 (C) it prohibits the customer from licensing,
2215	2215	21 sublicensing, or transferring the software to a
2216	2216	22 third party (except to a related party) without
2217	2217	23 the permission and continued control of the
2218	2218	24 licensor;
2219	2219	25 (D) the licensor has a policy of providing
2220	2220	26 another copy at minimal or no charge if the
2221	2221
2222	2222
2223	2223
2224	2224
2225	2225
2226	2226	SB2389 - 61 - LRB104 10643 HLH 20720 b
2227	2227
2228	2228
2229	2229	SB2389- 62 -LRB104 10643 HLH 20720 b SB2389 - 62 - LRB104 10643 HLH 20720 b
2230	2230	SB2389 - 62 - LRB104 10643 HLH 20720 b
2231	2231	1 customer loses or damages the software, or of
2232	2232	2 permitting the licensee to make and keep an
2233	2233	3 archival copy, and such policy is either stated in
2234	2234	4 the license agreement, supported by the licensor's
2235	2235	5 books and records, or supported by a notarized
2236	2236	6 statement made under penalties of perjury by the
2237	2237	7 licensor; and
2238	2238	8 (E) the customer must destroy or return all
2239	2239	9 copies of the software to the licensor at the end
2240	2240	10 of the license period; this provision is deemed to
2241	2241	11 be met, in the case of a perpetual license,
2242	2242	12 without being set forth in the license agreement;
2243	2243	13 and
2244	2244	14 (2) property that is subject to a tax on lease
2245	2245	15 receipts imposed by a home rule unit of local
2246	2246	16 government if the ordinance imposing that tax was
2247	2247	17 adopted prior to January 1, 2023.
2248	2248	18 (Source: P.A. 102-16, eff. 6-17-21; 102-634, eff. 8-27-21;
2249	2249	19 102-700, Article 70, Section 70-20, eff. 4-19-22; 102-700,
2250	2250	20 Article 75, Section 75-20, eff. 4-19-22; 102-813, eff.
2251	2251	21 5-13-22; 102-1026, eff. 5-27-22; 103-9, Article 5, Section
2252	2252	22 5-20, eff. 6-7-23; 103-9, Article 15, Section 15-20, eff.
2253	2253	23 6-7-23; 103-154, eff. 6-30-23; 103-384, eff. 1-1-24; 103-592,
2254	2254	24 eff. 1-1-25; 103-605, eff. 7-1-24; 103-643, eff. 7-1-24;
2255	2255	25 103-746, eff. 1-1-25; 103-781, eff. 8-5-24; 103-995, eff.
2256	2256	26 8-9-24; revised 11-26-24.)
2257	2257
2258	2258
2259	2259
2260	2260
2261	2261
2262	2262	SB2389 - 62 - LRB104 10643 HLH 20720 b
2263	2263
2264	2264
2265	2265	SB2389- 63 -LRB104 10643 HLH 20720 b SB2389 - 63 - LRB104 10643 HLH 20720 b
2266	2266	SB2389 - 63 - LRB104 10643 HLH 20720 b
2267	2267
2268	2268
2269	2269
2270	2270
2271	2271
2272	2272	SB2389 - 63 - LRB104 10643 HLH 20720 b