100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB4480
 
Introduced , by Rep. John M. Cabello
 
SYNOPSIS AS INTRODUCED:
 

 
  
35 ILCS 505/2a  from Ch. 120, par. 418a

     Amends the Motor Fuel Tax Law.  Provides that the tax shall not be imposed upon the importation or receipt of aviation fuels and kerosene at the Chicago Rockford International Airport.
  


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FISCAL NOTE ACT MAY APPLY
 
 
A BILL FOR
 

  
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1    AN ACT concerning revenue.
  
 
2    Be it enacted by the People of the State of Illinois,
 
3represented in the General Assembly:
  
 
 
4    Section 5. The Motor Fuel Tax Law is amended  by changing 
5Section 2a as follows:
 



6    (35 ILCS 505/2a)  (from Ch. 120, par. 418a)



7    Sec. 2a. 
Except as hereinafter provided, on and after 
8January 1,
1990 and before January 1, 2025, a tax of 
9three-tenths of a cent per gallon
is imposed upon the privilege 
10of being a receiver in this State of fuel for
sale or use.

11    The tax shall be paid by the receiver in this State who 
12first sells or uses
fuel.  In the case of a sale, the tax shall 
13be stated as a separate item on the
invoice.

14    For the purpose of the tax imposed by this Section, being a 
15receiver  of
"motor fuel" as defined by Section 1.1 of this Act, 
16and aviation fuels,
home heating oil and kerosene, but 
17excluding liquified petroleum gases, is
subject to tax without 
18regard to whether the fuel is intended to be used
for operation 
19of motor vehicles on the public highways and waters.
However, 
20no such tax shall be imposed upon the importation or receipt of

21aviation fuels and kerosene at airports with over 300,000 
22operations per year,
for years prior to 1991, and over 170,000 
23operations per year beginning in
1991, located in a city of 
 
 
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1more than 1,000,000 inhabitants for sale to or use
by holders 
2of certificates of public convenience and necessity or foreign 
3air
carrier permits, issued by the United States Department of 
4Transportation, and
their air carrier affiliates, or upon the 
5importation or receipt of aviation
fuels and kerosene at 
6facilities owned or leased by those certificate or permit

7holders and used in their activities at an airport described 
8above.  In addition, no such tax shall be imposed upon the 
9importation or receipt of aviation fuels and kerosene at the 
10Chicago Rockford International Airport. In
addition, no such 
11tax shall be imposed upon the importation or receipt of
diesel 
12fuel or liquefied natural gas sold to or used by a rail carrier 
13registered pursuant to
Section 18c-7201 of the
Illinois Vehicle 
14Code or otherwise recognized by the Illinois Commerce

15Commission as a rail carrier, to the extent used directly in 
16railroad
operations.  In addition,
no such tax shall be imposed 
17when the sale is made with delivery to a purchaser
outside this 
18State or when the sale is made to a person holding a valid 
19license
as a receiver.  In addition, no tax shall be imposed 
20upon diesel fuel or liquefied natural gas consumed
or used in 
21the operation of ships, barges, or vessels,
that are used 
22primarily in or for the transportation of property in 
23interstate
commerce for hire on rivers bordering on this State, 
24if the diesel fuel or liquefied natural gas is
delivered by a 
25licensed receiver to the purchaser's barge, ship, or vessel

26while it is afloat upon that bordering river.  A specific 
 
 
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1notation thereof
shall be made on the invoices or sales slips 
2covering each sale.

3(Source: P.A. 100-9, eff. 7-1-17.)