| ||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||
1 | AN ACT concerning revenue.
| |||||||||||||||||||||||||||||
2 | Be it enacted by the People of the State of Illinois,
| |||||||||||||||||||||||||||||
3 | represented in the General Assembly:
| |||||||||||||||||||||||||||||
4 | Section 1. Short title. This Act may be cited as the Motor | |||||||||||||||||||||||||||||
5 | Fuel Tax Relief Act. | |||||||||||||||||||||||||||||
6 | Section 5. The Use Tax Act is amended by changing Section | |||||||||||||||||||||||||||||
7 | 3-10 as follows:
| |||||||||||||||||||||||||||||
8 | (35 ILCS 105/3-10)
| |||||||||||||||||||||||||||||
9 | Sec. 3-10. Rate of tax. Unless otherwise provided in this | |||||||||||||||||||||||||||||
10 | Section, the tax
imposed by this Act is at the rate of 6.25% of | |||||||||||||||||||||||||||||
11 | either the selling price or the
fair market value, if any, of | |||||||||||||||||||||||||||||
12 | the tangible personal property. In all cases
where property | |||||||||||||||||||||||||||||
13 | functionally used or consumed is the same as the property that
| |||||||||||||||||||||||||||||
14 | was purchased at retail, then the tax is imposed on the selling | |||||||||||||||||||||||||||||
15 | price of the
property. In all cases where property | |||||||||||||||||||||||||||||
16 | functionally used or consumed is a
by-product or waste product | |||||||||||||||||||||||||||||
17 | that has been refined, manufactured, or produced
from property | |||||||||||||||||||||||||||||
18 | purchased at retail, then the tax is imposed on the lower of | |||||||||||||||||||||||||||||
19 | the
fair market value, if any, of the specific property so used | |||||||||||||||||||||||||||||
20 | in this State or on
the selling price of the property purchased | |||||||||||||||||||||||||||||
21 | at retail. For purposes of this
Section "fair market value" | |||||||||||||||||||||||||||||
22 | means the price at which property would change
hands between a |
| |||||||
| |||||||
1 | willing buyer and a willing seller, neither being under any
| ||||||
2 | compulsion to buy or sell and both having reasonable knowledge | ||||||
3 | of the
relevant facts. The fair market value shall be | ||||||
4 | established by Illinois sales by
the taxpayer of the same | ||||||
5 | property as that functionally used or consumed, or if
there | ||||||
6 | are no such sales by the taxpayer, then comparable sales or | ||||||
7 | purchases of
property of like kind and character in Illinois.
| ||||||
8 | Beginning on July 1, 2000 and through December 31, 2000, | ||||||
9 | with respect to
motor fuel, as defined in Section 1.1 of the | ||||||
10 | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | ||||||
11 | the Use Tax Act, the tax is
imposed at the rate of 1.25%.
| ||||||
12 | Beginning on August 6, 2010 through August 15, 2010, with | ||||||
13 | respect to sales tax holiday items as defined in Section 3-6 of | ||||||
14 | this Act, the
tax is imposed at the rate of 1.25%. | ||||||
15 | With respect to gasohol, the tax imposed by this Act | ||||||
16 | applies to (i) 70%
of the proceeds of sales made on or after | ||||||
17 | January 1, 1990, and before
July 1, 2003, (ii) 80% of the | ||||||
18 | proceeds of sales made
on or after July 1, 2003 and on or | ||||||
19 | before July 1, 2017, and (iii) 100% of the proceeds of sales | ||||||
20 | made
thereafter.
If, at any time, however, the tax under this | ||||||
21 | Act on sales of gasohol is
imposed at the
rate of 1.25%, then | ||||||
22 | the tax imposed by this Act applies to 100% of the proceeds
of | ||||||
23 | sales of gasohol made during that time.
| ||||||
24 | With respect to majority blended ethanol fuel, the tax | ||||||
25 | imposed by this Act
does
not apply
to the proceeds of sales | ||||||
26 | made on or after July 1, 2003 and on or before
December 31, |
| |||||||
| |||||||
1 | 2023 but applies to 100% of the proceeds of sales made | ||||||
2 | thereafter.
| ||||||
3 | With respect to biodiesel blends with no less than 1% and | ||||||
4 | no more than 10%
biodiesel, the tax imposed by this Act applies | ||||||
5 | to (i) 80% of the
proceeds of sales made on or after July 1, | ||||||
6 | 2003 and on or before December 31, 2018
and (ii) 100% of the | ||||||
7 | proceeds of sales made
thereafter.
If, at any time, however, | ||||||
8 | the tax under this Act on sales of biodiesel blends
with no | ||||||
9 | less than 1% and no more than 10% biodiesel
is imposed at the | ||||||
10 | rate of
1.25%, then the
tax imposed by this Act applies to 100% | ||||||
11 | of the proceeds of sales of biodiesel
blends with no less than | ||||||
12 | 1% and no more than 10% biodiesel
made
during that time.
| ||||||
13 | With respect to 100% biodiesel and biodiesel blends with | ||||||
14 | more than 10%
but no more than 99% biodiesel, the tax imposed | ||||||
15 | by this Act does not apply to
the
proceeds of sales made on or | ||||||
16 | after July 1, 2003 and on or before
December 31, 2023 but | ||||||
17 | applies to 100% of the proceeds of sales made
thereafter.
| ||||||
18 | Beginning 30 days after the effective date of this | ||||||
19 | amendatory Act of the 102nd General Assembly and continuing | ||||||
20 | through the last day of the fourth month after the effective | ||||||
21 | date of this amendatory Act of the 102nd General Assembly, the | ||||||
22 | tax imposed by this Act
does
not apply
to the proceeds of sales | ||||||
23 | of: motor fuel, as defined in Section 1.1 of the Motor Fuel Tax
| ||||||
24 | Law; gasohol, as defined in Section 3-40 of this Act; majority | ||||||
25 | blended ethanol fuel; biodiesel; and biodiesel blends. | ||||||
26 | With respect to food for human consumption that is to be |
| |||||||
| |||||||
1 | consumed off the
premises where it is sold (other than | ||||||
2 | alcoholic beverages, food consisting of or infused with adult | ||||||
3 | use cannabis, soft drinks, and
food that has been prepared for | ||||||
4 | immediate consumption) and prescription and
nonprescription | ||||||
5 | medicines, drugs, medical appliances, products classified as | ||||||
6 | Class III medical devices by the United States Food and Drug | ||||||
7 | Administration that are used for cancer treatment pursuant to | ||||||
8 | a prescription, as well as any accessories and components | ||||||
9 | related to those devices, modifications to a motor
vehicle for | ||||||
10 | the purpose of rendering it usable by a person with a | ||||||
11 | disability, and
insulin, blood sugar testing materials, | ||||||
12 | syringes, and needles used by human diabetics, the tax is | ||||||
13 | imposed at the rate of 1%. For the purposes of this
Section, | ||||||
14 | until September 1, 2009: the term "soft drinks" means any | ||||||
15 | complete, finished, ready-to-use,
non-alcoholic drink, whether | ||||||
16 | carbonated or not, including but not limited to
soda water, | ||||||
17 | cola, fruit juice, vegetable juice, carbonated water, and all | ||||||
18 | other
preparations commonly known as soft drinks of whatever | ||||||
19 | kind or description that
are contained in any closed or sealed | ||||||
20 | bottle, can, carton, or container,
regardless of size; but | ||||||
21 | "soft drinks" does not include coffee, tea, non-carbonated
| ||||||
22 | water, infant formula, milk or milk products as defined in the | ||||||
23 | Grade A
Pasteurized Milk and Milk Products Act, or drinks | ||||||
24 | containing 50% or more
natural fruit or vegetable juice.
| ||||||
25 | Notwithstanding any other provisions of this
Act, | ||||||
26 | beginning September 1, 2009, "soft drinks" means non-alcoholic |
| |||||||
| |||||||
1 | beverages that contain natural or artificial sweeteners. "Soft | ||||||
2 | drinks" do not include beverages that contain milk or milk | ||||||
3 | products, soy, rice or similar milk substitutes, or greater | ||||||
4 | than 50% of vegetable or fruit juice by volume. | ||||||
5 | Until August 1, 2009, and notwithstanding any other | ||||||
6 | provisions of this
Act, "food for human consumption that is to | ||||||
7 | be consumed off the premises where
it is sold" includes all | ||||||
8 | food sold through a vending machine, except soft
drinks and | ||||||
9 | food products that are dispensed hot from a vending machine,
| ||||||
10 | regardless of the location of the vending machine. Beginning | ||||||
11 | August 1, 2009, and notwithstanding any other provisions of | ||||||
12 | this Act, "food for human consumption that is to be consumed | ||||||
13 | off the premises where it is sold" includes all food sold | ||||||
14 | through a vending machine, except soft drinks, candy, and food | ||||||
15 | products that are dispensed hot from a vending machine, | ||||||
16 | regardless of the location of the vending machine.
| ||||||
17 | Notwithstanding any other provisions of this
Act, | ||||||
18 | beginning September 1, 2009, "food for human consumption that | ||||||
19 | is to be consumed off the premises where
it is sold" does not | ||||||
20 | include candy. For purposes of this Section, "candy" means a | ||||||
21 | preparation of sugar, honey, or other natural or artificial | ||||||
22 | sweeteners in combination with chocolate, fruits, nuts or | ||||||
23 | other ingredients or flavorings in the form of bars, drops, or | ||||||
24 | pieces. "Candy" does not include any preparation that contains | ||||||
25 | flour or requires refrigeration. | ||||||
26 | Notwithstanding any other provisions of this
Act, |
| |||||||
| |||||||
1 | beginning September 1, 2009, "nonprescription medicines and | ||||||
2 | drugs" does not include grooming and hygiene products. For | ||||||
3 | purposes of this Section, "grooming and hygiene products" | ||||||
4 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
5 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
6 | lotions and screens, unless those products are available by | ||||||
7 | prescription only, regardless of whether the products meet the | ||||||
8 | definition of "over-the-counter-drugs". For the purposes of | ||||||
9 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
10 | use that contains a label that identifies the product as a drug | ||||||
11 | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | ||||||
12 | label includes: | ||||||
13 | (A) A "Drug Facts" panel; or | ||||||
14 | (B) A statement of the "active ingredient(s)" with a | ||||||
15 | list of those ingredients contained in the compound, | ||||||
16 | substance or preparation. | ||||||
17 | Beginning on the effective date of this amendatory Act of | ||||||
18 | the 98th General Assembly, "prescription and nonprescription | ||||||
19 | medicines and drugs" includes medical cannabis purchased from | ||||||
20 | a registered dispensing organization under the Compassionate | ||||||
21 | Use of Medical Cannabis Program Act. | ||||||
22 | As used in this Section, "adult use cannabis" means | ||||||
23 | cannabis subject to tax under the Cannabis Cultivation | ||||||
24 | Privilege Tax Law and the Cannabis Purchaser Excise Tax Law | ||||||
25 | and does not include cannabis subject to tax under the | ||||||
26 | Compassionate Use of Medical Cannabis Program Act. |
| |||||||
| |||||||
1 | If the property that is purchased at retail from a | ||||||
2 | retailer is acquired
outside Illinois and used outside | ||||||
3 | Illinois before being brought to Illinois
for use here and is | ||||||
4 | taxable under this Act, the "selling price" on which
the tax is | ||||||
5 | computed shall be reduced by an amount that represents a
| ||||||
6 | reasonable allowance for depreciation for the period of prior | ||||||
7 | out-of-state use.
| ||||||
8 | (Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19; | ||||||
9 | 102-4, eff. 4-27-21.)
| ||||||
10 | Section 10. The Service Use Tax Act is amended by changing | ||||||
11 | Section 3-10 as follows:
| ||||||
12 | (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)
| ||||||
13 | Sec. 3-10. Rate of tax. Unless otherwise provided in this | ||||||
14 | Section,
the tax imposed by this Act is at the rate of 6.25% of | ||||||
15 | the selling
price of tangible personal property transferred as | ||||||
16 | an incident to the sale
of service, but, for the purpose of | ||||||
17 | computing this tax, in no event shall
the selling price be less | ||||||
18 | than the cost price of the property to the
serviceman.
| ||||||
19 | Beginning on July 1, 2000 and through December 31, 2000, | ||||||
20 | with respect to
motor fuel, as defined in Section 1.1 of the | ||||||
21 | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | ||||||
22 | the Use Tax Act, the tax is
imposed at
the rate of 1.25%.
| ||||||
23 | With respect to gasohol, as defined in the Use Tax Act, the | ||||||
24 | tax imposed
by this Act applies to (i) 70% of the selling price |
| |||||||
| |||||||
1 | of property transferred
as an incident to the sale of service | ||||||
2 | on or after January 1, 1990,
and before July 1, 2003, (ii) 80% | ||||||
3 | of the selling price of
property transferred as an incident to | ||||||
4 | the sale of service on or after July
1, 2003 and on or before | ||||||
5 | July 1, 2017, and (iii)
100% of the selling price thereafter.
| ||||||
6 | If, at any time, however, the tax under this Act on sales of | ||||||
7 | gasohol, as
defined in
the Use Tax Act, is imposed at the rate | ||||||
8 | of 1.25%, then the
tax imposed by this Act applies to 100% of | ||||||
9 | the proceeds of sales of gasohol
made during that time.
| ||||||
10 | With respect to majority blended ethanol fuel, as defined | ||||||
11 | in the Use Tax Act,
the
tax
imposed by this Act does not apply | ||||||
12 | to the selling price of property transferred
as an incident to | ||||||
13 | the sale of service on or after July 1, 2003 and on or before
| ||||||
14 | December 31, 2023 but applies to 100% of the selling price | ||||||
15 | thereafter.
| ||||||
16 | With respect to biodiesel blends, as defined in the Use | ||||||
17 | Tax Act, with no less
than 1% and no
more than 10% biodiesel, | ||||||
18 | the tax imposed by this Act
applies to (i) 80% of the selling | ||||||
19 | price of property transferred as an incident
to the sale of | ||||||
20 | service on or after July 1, 2003 and on or before December 31, | ||||||
21 | 2018
and (ii) 100% of the proceeds of the selling price
| ||||||
22 | thereafter.
If, at any time, however, the tax under this Act on | ||||||
23 | sales of biodiesel blends,
as
defined in the Use Tax Act, with | ||||||
24 | no less than 1% and no more than 10% biodiesel
is imposed at | ||||||
25 | the rate of 1.25%, then the
tax imposed by this Act applies to | ||||||
26 | 100% of the proceeds of sales of biodiesel
blends with no less |
| |||||||
| |||||||
1 | than 1% and no more than 10% biodiesel
made
during that time.
| ||||||
2 | With respect to 100% biodiesel, as defined in the Use Tax | ||||||
3 | Act, and biodiesel
blends, as defined in the Use Tax Act, with
| ||||||
4 | more than 10% but no more than 99% biodiesel, the tax imposed | ||||||
5 | by this Act
does not apply to the proceeds of the selling price | ||||||
6 | of property transferred
as an incident to the sale of service | ||||||
7 | on or after July 1, 2003 and on or before
December 31, 2023 but | ||||||
8 | applies to 100% of the selling price thereafter.
| ||||||
9 | Beginning 30 days after the effective date of this | ||||||
10 | amendatory Act of the 102nd General Assembly and continuing | ||||||
11 | through the last day of the fourth month after the effective | ||||||
12 | date of this amendatory Act of the 102nd General Assembly, the | ||||||
13 | tax imposed by this Act
does
not apply
to the proceeds of the | ||||||
14 | selling price of the following property transferred
as an | ||||||
15 | incident to the sale of service: motor fuel, as defined in | ||||||
16 | Section 1.1 of the Motor Fuel Tax
Law; gasohol, as defined in | ||||||
17 | Section 3-40 of the Use Tax Act; majority blended ethanol | ||||||
18 | fuel; biodiesel; and biodiesel blends. | ||||||
19 | At the election of any registered serviceman made for each | ||||||
20 | fiscal year,
sales of service in which the aggregate annual | ||||||
21 | cost price of tangible
personal property transferred as an | ||||||
22 | incident to the sales of service is
less than 35%, or 75% in | ||||||
23 | the case of servicemen transferring prescription
drugs or | ||||||
24 | servicemen engaged in graphic arts production, of the | ||||||
25 | aggregate
annual total gross receipts from all sales of | ||||||
26 | service, the tax imposed by
this Act shall be based on the |
| |||||||
| |||||||
1 | serviceman's cost price of the tangible
personal property | ||||||
2 | transferred as an incident to the sale of those services.
| ||||||
3 | The tax shall be imposed at the rate of 1% on food prepared | ||||||
4 | for
immediate consumption and transferred incident to a sale | ||||||
5 | of service subject
to this Act or the Service Occupation Tax | ||||||
6 | Act by an entity licensed under
the Hospital Licensing Act, | ||||||
7 | the Nursing Home Care Act, the Assisted Living and Shared | ||||||
8 | Housing Act, the ID/DD Community Care Act, the MC/DD Act, the | ||||||
9 | Specialized Mental Health Rehabilitation Act of 2013, or the
| ||||||
10 | Child Care
Act of 1969, or an entity that holds a permit issued | ||||||
11 | pursuant to the Life Care Facilities Act. The tax shall
also be | ||||||
12 | imposed at the rate of 1% on food for human consumption that is | ||||||
13 | to be
consumed off the premises where it is sold (other than | ||||||
14 | alcoholic beverages, food consisting of or infused with adult | ||||||
15 | use cannabis,
soft drinks, and food that has been prepared for | ||||||
16 | immediate consumption and is
not otherwise included in this | ||||||
17 | paragraph) and prescription and nonprescription
medicines, | ||||||
18 | drugs, medical appliances, products classified as Class III | ||||||
19 | medical devices by the United States Food and Drug | ||||||
20 | Administration that are used for cancer treatment pursuant to | ||||||
21 | a prescription, as well as any accessories and components | ||||||
22 | related to those devices, modifications to a motor vehicle for | ||||||
23 | the
purpose of rendering it usable by a person with a | ||||||
24 | disability, and insulin, blood sugar testing
materials,
| ||||||
25 | syringes, and needles used by human diabetics. For the | ||||||
26 | purposes of this Section, until September 1, 2009: the term |
| |||||||
| |||||||
1 | "soft drinks" means any
complete, finished, ready-to-use, | ||||||
2 | non-alcoholic drink, whether carbonated or
not, including but | ||||||
3 | not limited to soda water, cola, fruit juice, vegetable
juice, | ||||||
4 | carbonated water, and all other preparations commonly known as | ||||||
5 | soft
drinks of whatever kind or description that are contained | ||||||
6 | in any closed or
sealed bottle, can, carton, or container, | ||||||
7 | regardless of size; but "soft drinks"
does not include coffee, | ||||||
8 | tea, non-carbonated water, infant formula, milk or
milk | ||||||
9 | products as defined in the Grade A Pasteurized Milk and Milk | ||||||
10 | Products Act,
or drinks containing 50% or more natural fruit | ||||||
11 | or vegetable juice.
| ||||||
12 | Notwithstanding any other provisions of this
Act, | ||||||
13 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
14 | beverages that contain natural or artificial sweeteners. "Soft | ||||||
15 | drinks" do not include beverages that contain milk or milk | ||||||
16 | products, soy, rice or similar milk substitutes, or greater | ||||||
17 | than 50% of vegetable or fruit juice by volume. | ||||||
18 | Until August 1, 2009, and notwithstanding any other | ||||||
19 | provisions of this Act, "food for human
consumption that is to | ||||||
20 | be consumed off the premises where it is sold" includes
all | ||||||
21 | food sold through a vending machine, except soft drinks and | ||||||
22 | food products
that are dispensed hot from a vending machine, | ||||||
23 | regardless of the location of
the vending machine. Beginning | ||||||
24 | August 1, 2009, and notwithstanding any other provisions of | ||||||
25 | this Act, "food for human consumption that is to be consumed | ||||||
26 | off the premises where it is sold" includes all food sold |
| |||||||
| |||||||
1 | through a vending machine, except soft drinks, candy, and food | ||||||
2 | products that are dispensed hot from a vending machine, | ||||||
3 | regardless of the location of the vending machine.
| ||||||
4 | Notwithstanding any other provisions of this
Act, | ||||||
5 | beginning September 1, 2009, "food for human consumption that | ||||||
6 | is to be consumed off the premises where
it is sold" does not | ||||||
7 | include candy. For purposes of this Section, "candy" means a | ||||||
8 | preparation of sugar, honey, or other natural or artificial | ||||||
9 | sweeteners in combination with chocolate, fruits, nuts or | ||||||
10 | other ingredients or flavorings in the form of bars, drops, or | ||||||
11 | pieces. "Candy" does not include any preparation that contains | ||||||
12 | flour or requires refrigeration. | ||||||
13 | Notwithstanding any other provisions of this
Act, | ||||||
14 | beginning September 1, 2009, "nonprescription medicines and | ||||||
15 | drugs" does not include grooming and hygiene products. For | ||||||
16 | purposes of this Section, "grooming and hygiene products" | ||||||
17 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
18 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
19 | lotions and screens, unless those products are available by | ||||||
20 | prescription only, regardless of whether the products meet the | ||||||
21 | definition of "over-the-counter-drugs". For the purposes of | ||||||
22 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
23 | use that contains a label that identifies the product as a drug | ||||||
24 | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | ||||||
25 | label includes: | ||||||
26 | (A) A "Drug Facts" panel; or |
| |||||||
| |||||||
1 | (B) A statement of the "active ingredient(s)" with a | ||||||
2 | list of those ingredients contained in the compound, | ||||||
3 | substance or preparation. | ||||||
4 | Beginning on January 1, 2014 (the effective date of Public | ||||||
5 | Act 98-122), "prescription and nonprescription medicines and | ||||||
6 | drugs" includes medical cannabis purchased from a registered | ||||||
7 | dispensing organization under the Compassionate Use of Medical | ||||||
8 | Cannabis Program Act. | ||||||
9 | As used in this Section, "adult use cannabis" means | ||||||
10 | cannabis subject to tax under the Cannabis Cultivation | ||||||
11 | Privilege Tax Law and the Cannabis Purchaser Excise Tax Law | ||||||
12 | and does not include cannabis subject to tax under the | ||||||
13 | Compassionate Use of Medical Cannabis Program Act. | ||||||
14 | If the property that is acquired from a serviceman is | ||||||
15 | acquired outside
Illinois and used outside Illinois before | ||||||
16 | being brought to Illinois for use
here and is taxable under | ||||||
17 | this Act, the "selling price" on which the tax
is computed | ||||||
18 | shall be reduced by an amount that represents a reasonable
| ||||||
19 | allowance for depreciation for the period of prior | ||||||
20 | out-of-state use.
| ||||||
21 | (Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19; | ||||||
22 | 102-4, eff. 4-27-21; 102-16, eff. 6-17-21.) | ||||||
23 | Section 15. The Service Occupation Tax Act is amended by | ||||||
24 | changing Section 3-10 as follows:
|
| |||||||
| |||||||
1 | (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)
| ||||||
2 | Sec. 3-10. Rate of tax. Unless otherwise provided in this | ||||||
3 | Section,
the tax imposed by this Act is at the rate of 6.25% of | ||||||
4 | the "selling price",
as defined in Section 2 of the Service Use | ||||||
5 | Tax Act, of the tangible
personal property. For the purpose of | ||||||
6 | computing this tax, in no event
shall the "selling price" be | ||||||
7 | less than the cost price to the serviceman of
the tangible | ||||||
8 | personal property transferred. The selling price of each item
| ||||||
9 | of tangible personal property transferred as an incident of a | ||||||
10 | sale of
service may be shown as a distinct and separate item on | ||||||
11 | the serviceman's
billing to the service customer. If the | ||||||
12 | selling price is not so shown, the
selling price of the | ||||||
13 | tangible personal property is deemed to be 50% of the
| ||||||
14 | serviceman's entire billing to the service customer. When, | ||||||
15 | however, a
serviceman contracts to design, develop, and | ||||||
16 | produce special order machinery or
equipment, the tax imposed | ||||||
17 | by this Act shall be based on the serviceman's
cost price of | ||||||
18 | the tangible personal property transferred incident to the
| ||||||
19 | completion of the contract.
| ||||||
20 | Beginning on July 1, 2000 and through December 31, 2000, | ||||||
21 | with respect to
motor fuel, as defined in Section 1.1 of the | ||||||
22 | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | ||||||
23 | the Use Tax Act, the tax is
imposed at
the rate of 1.25%.
| ||||||
24 | With respect to gasohol, as defined in the Use Tax Act, the | ||||||
25 | tax imposed
by this Act shall apply to (i) 70% of the cost | ||||||
26 | price of property
transferred as
an incident to the sale of |
| |||||||
| |||||||
1 | service on or after January 1, 1990, and before
July 1, 2003, | ||||||
2 | (ii) 80% of the selling price of property transferred as an
| ||||||
3 | incident to the sale of service on or after July
1, 2003 and on | ||||||
4 | or before July 1, 2017, and (iii) 100%
of
the cost price
| ||||||
5 | thereafter.
If, at any time, however, the tax under this Act on | ||||||
6 | sales of gasohol, as
defined in
the Use Tax Act, is imposed at | ||||||
7 | the rate of 1.25%, then the
tax imposed by this Act applies to | ||||||
8 | 100% of the proceeds of sales of gasohol
made during that time.
| ||||||
9 | With respect to majority blended ethanol fuel, as defined | ||||||
10 | in the Use Tax Act,
the
tax
imposed by this Act does not apply | ||||||
11 | to the selling price of property transferred
as an incident to | ||||||
12 | the sale of service on or after July 1, 2003 and on or before
| ||||||
13 | December 31, 2023 but applies to 100% of the selling price | ||||||
14 | thereafter.
| ||||||
15 | With respect to biodiesel blends, as defined in the Use | ||||||
16 | Tax Act, with no less
than 1% and no
more than 10% biodiesel, | ||||||
17 | the tax imposed by this Act
applies to (i) 80% of the selling | ||||||
18 | price of property transferred as an incident
to the sale of | ||||||
19 | service on or after July 1, 2003 and on or before December 31, | ||||||
20 | 2018
and (ii) 100% of the proceeds of the selling price
| ||||||
21 | thereafter.
If, at any time, however, the tax under this Act on | ||||||
22 | sales of biodiesel blends,
as
defined in the Use Tax Act, with | ||||||
23 | no less than 1% and no more than 10% biodiesel
is imposed at | ||||||
24 | the rate of 1.25%, then the
tax imposed by this Act applies to | ||||||
25 | 100% of the proceeds of sales of biodiesel
blends with no less | ||||||
26 | than 1% and no more than 10% biodiesel
made
during that time.
|
| |||||||
| |||||||
1 | With respect to 100% biodiesel, as defined in the Use Tax | ||||||
2 | Act, and biodiesel
blends, as defined in the Use Tax Act, with
| ||||||
3 | more than 10% but no more than 99% biodiesel material, the tax | ||||||
4 | imposed by this
Act
does not apply to the proceeds of the | ||||||
5 | selling price of property transferred
as an incident to the | ||||||
6 | sale of service on or after July 1, 2003 and on or before
| ||||||
7 | December 31, 2023 but applies to 100% of the selling price | ||||||
8 | thereafter.
| ||||||
9 | Beginning 30 days after the effective date of this | ||||||
10 | amendatory Act of the 102nd General Assembly and continuing | ||||||
11 | through the last day of the fourth month after the effective | ||||||
12 | date of this amendatory Act of the 102nd General Assembly, the | ||||||
13 | tax imposed by this Act
does
not apply
to the proceeds of the | ||||||
14 | selling price of the following property transferred
as an | ||||||
15 | incident to the sale of service: motor fuel, as defined in | ||||||
16 | Section 1.1 of the Motor Fuel Tax
Law; gasohol, as defined in | ||||||
17 | Section 3-40 of the Use Tax Act; majority blended ethanol | ||||||
18 | fuel; biodiesel; and biodiesel blends. | ||||||
19 | At the election of any registered serviceman made for each | ||||||
20 | fiscal year,
sales of service in which the aggregate annual | ||||||
21 | cost price of tangible
personal property transferred as an | ||||||
22 | incident to the sales of service is
less than 35%, or 75% in | ||||||
23 | the case of servicemen transferring prescription
drugs or | ||||||
24 | servicemen engaged in graphic arts production, of the | ||||||
25 | aggregate
annual total gross receipts from all sales of | ||||||
26 | service, the tax imposed by
this Act shall be based on the |
| |||||||
| |||||||
1 | serviceman's cost price of the tangible
personal property | ||||||
2 | transferred incident to the sale of those services.
| ||||||
3 | The tax shall be imposed at the rate of 1% on food prepared | ||||||
4 | for
immediate consumption and transferred incident to a sale | ||||||
5 | of service subject
to this Act or the Service Occupation Tax | ||||||
6 | Act by an entity licensed under
the Hospital Licensing Act, | ||||||
7 | the Nursing Home Care Act, the Assisted Living and Shared | ||||||
8 | Housing Act, the ID/DD Community Care Act, the MC/DD Act, the | ||||||
9 | Specialized Mental Health Rehabilitation Act of 2013, or the
| ||||||
10 | Child Care Act of 1969, or an entity that holds a permit issued | ||||||
11 | pursuant to the Life Care Facilities Act. The tax shall
also be | ||||||
12 | imposed at the rate of 1% on food for human consumption that is
| ||||||
13 | to be consumed off the
premises where it is sold (other than | ||||||
14 | alcoholic beverages, food consisting of or infused with adult | ||||||
15 | use cannabis, soft drinks, and
food that has been prepared for | ||||||
16 | immediate consumption and is not
otherwise included in this | ||||||
17 | paragraph) and prescription and
nonprescription medicines, | ||||||
18 | drugs, medical appliances, products classified as Class III | ||||||
19 | medical devices by the United States Food and Drug | ||||||
20 | Administration that are used for cancer treatment pursuant to | ||||||
21 | a prescription, as well as any accessories and components | ||||||
22 | related to those devices, modifications to a motor
vehicle for | ||||||
23 | the purpose of rendering it usable by a person with a | ||||||
24 | disability, and
insulin, blood sugar testing materials, | ||||||
25 | syringes, and needles used by human diabetics. For the | ||||||
26 | purposes of this Section, until September 1, 2009: the term |
| |||||||
| |||||||
1 | "soft drinks" means any
complete, finished, ready-to-use, | ||||||
2 | non-alcoholic drink, whether carbonated or
not, including but | ||||||
3 | not limited to soda water, cola, fruit juice, vegetable
juice, | ||||||
4 | carbonated water, and all other preparations commonly known as | ||||||
5 | soft
drinks of whatever kind or description that are contained | ||||||
6 | in any closed or
sealed can, carton, or container, regardless | ||||||
7 | of size; but "soft drinks" does not
include coffee, tea, | ||||||
8 | non-carbonated water, infant formula, milk or milk
products as | ||||||
9 | defined in the Grade A Pasteurized Milk and Milk Products Act, | ||||||
10 | or
drinks containing 50% or more natural fruit or vegetable | ||||||
11 | juice.
| ||||||
12 | Notwithstanding any other provisions of this
Act, | ||||||
13 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
14 | beverages that contain natural or artificial sweeteners. "Soft | ||||||
15 | drinks" do not include beverages that contain milk or milk | ||||||
16 | products, soy, rice or similar milk substitutes, or greater | ||||||
17 | than 50% of vegetable or fruit juice by volume. | ||||||
18 | Until August 1, 2009, and notwithstanding any other | ||||||
19 | provisions of this Act, "food for human consumption
that is to | ||||||
20 | be consumed off the premises where it is sold" includes all | ||||||
21 | food
sold through a vending machine, except soft drinks and | ||||||
22 | food products that are
dispensed hot from a vending machine, | ||||||
23 | regardless of the location of the vending
machine. Beginning | ||||||
24 | August 1, 2009, and notwithstanding any other provisions of | ||||||
25 | this Act, "food for human consumption that is to be consumed | ||||||
26 | off the premises where it is sold" includes all food sold |
| |||||||
| |||||||
1 | through a vending machine, except soft drinks, candy, and food | ||||||
2 | products that are dispensed hot from a vending machine, | ||||||
3 | regardless of the location of the vending machine.
| ||||||
4 | Notwithstanding any other provisions of this
Act, | ||||||
5 | beginning September 1, 2009, "food for human consumption that | ||||||
6 | is to be consumed off the premises where
it is sold" does not | ||||||
7 | include candy. For purposes of this Section, "candy" means a | ||||||
8 | preparation of sugar, honey, or other natural or artificial | ||||||
9 | sweeteners in combination with chocolate, fruits, nuts or | ||||||
10 | other ingredients or flavorings in the form of bars, drops, or | ||||||
11 | pieces. "Candy" does not include any preparation that contains | ||||||
12 | flour or requires refrigeration. | ||||||
13 | Notwithstanding any other provisions of this
Act, | ||||||
14 | beginning September 1, 2009, "nonprescription medicines and | ||||||
15 | drugs" does not include grooming and hygiene products. For | ||||||
16 | purposes of this Section, "grooming and hygiene products" | ||||||
17 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
18 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
19 | lotions and screens, unless those products are available by | ||||||
20 | prescription only, regardless of whether the products meet the | ||||||
21 | definition of "over-the-counter-drugs". For the purposes of | ||||||
22 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
23 | use that contains a label that identifies the product as a drug | ||||||
24 | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | ||||||
25 | label includes: | ||||||
26 | (A) A "Drug Facts" panel; or |
| |||||||
| |||||||
1 | (B) A statement of the "active ingredient(s)" with a | ||||||
2 | list of those ingredients contained in the compound, | ||||||
3 | substance or preparation. | ||||||
4 | Beginning on January 1, 2014 (the effective date of Public | ||||||
5 | Act 98-122), "prescription and nonprescription medicines and | ||||||
6 | drugs" includes medical cannabis purchased from a registered | ||||||
7 | dispensing organization under the Compassionate Use of Medical | ||||||
8 | Cannabis Program Act. | ||||||
9 | As used in this Section, "adult use cannabis" means | ||||||
10 | cannabis subject to tax under the Cannabis Cultivation | ||||||
11 | Privilege Tax Law and the Cannabis Purchaser Excise Tax Law | ||||||
12 | and does not include cannabis subject to tax under the | ||||||
13 | Compassionate Use of Medical Cannabis Program Act. | ||||||
14 | (Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19; | ||||||
15 | 102-4, eff. 4-27-21; 102-16, eff. 6-17-21.) | ||||||
16 | Section 20. The Retailers' Occupation Tax Act is amended | ||||||
17 | by changing Section 2-10 as follows:
| ||||||
18 | (35 ILCS 120/2-10)
| ||||||
19 | Sec. 2-10. Rate of tax. Unless otherwise provided in this | ||||||
20 | Section,
the tax imposed by this Act is at the rate of 6.25% of | ||||||
21 | gross receipts
from sales of tangible personal property made | ||||||
22 | in the course of business.
| ||||||
23 | Beginning on July 1, 2000 and through December 31, 2000, | ||||||
24 | with respect to
motor fuel, as defined in Section 1.1 of the |
| |||||||
| |||||||
1 | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | ||||||
2 | the Use Tax Act, the tax is
imposed at the rate of 1.25%.
| ||||||
3 | Beginning on August 6, 2010 through August 15, 2010, with | ||||||
4 | respect to sales tax holiday items as defined in Section 2-8 of | ||||||
5 | this Act, the
tax is imposed at the rate of 1.25%. | ||||||
6 | Within 14 days after the effective date of this amendatory | ||||||
7 | Act of the 91st
General Assembly, each retailer of motor fuel | ||||||
8 | and gasohol shall cause the
following notice to be posted in a | ||||||
9 | prominently visible place on each retail
dispensing device | ||||||
10 | that is used to dispense motor
fuel or gasohol in the State of | ||||||
11 | Illinois: "As of July 1, 2000, the State of
Illinois has | ||||||
12 | eliminated the State's share of sales tax on motor fuel and
| ||||||
13 | gasohol through December 31, 2000. The price on this pump | ||||||
14 | should reflect the
elimination of the tax." The notice shall | ||||||
15 | be printed in bold print on a sign
that is no smaller than 4 | ||||||
16 | inches by 8 inches. The sign shall be clearly
visible to | ||||||
17 | customers. Any retailer who fails to post or maintain a | ||||||
18 | required
sign through December 31, 2000 is guilty of a petty | ||||||
19 | offense for which the fine
shall be $500 per day per each | ||||||
20 | retail premises where a violation occurs.
| ||||||
21 | With respect to gasohol, as defined in the Use Tax Act, the | ||||||
22 | tax imposed
by this Act applies to (i) 70% of the proceeds of | ||||||
23 | sales made on or after
January 1, 1990, and before July 1, | ||||||
24 | 2003, (ii) 80% of the proceeds of
sales made on or after July | ||||||
25 | 1, 2003 and on or before July 1, 2017, and (iii) 100% of the | ||||||
26 | proceeds of sales
made thereafter.
If, at any time, however, |
| |||||||
| |||||||
1 | the tax under this Act on sales of gasohol, as
defined in
the | ||||||
2 | Use Tax Act, is imposed at the rate of 1.25%, then the
tax | ||||||
3 | imposed by this Act applies to 100% of the proceeds of sales of | ||||||
4 | gasohol
made during that time.
| ||||||
5 | With respect to majority blended ethanol fuel, as defined | ||||||
6 | in the Use Tax Act,
the
tax
imposed by this Act does not apply | ||||||
7 | to the proceeds of sales made on or after
July 1, 2003 and on | ||||||
8 | or before December 31, 2023 but applies to 100% of the
proceeds | ||||||
9 | of sales made thereafter.
| ||||||
10 | With respect to biodiesel blends, as defined in the Use | ||||||
11 | Tax Act, with no less
than 1% and no
more than 10% biodiesel, | ||||||
12 | the tax imposed by this Act
applies to (i) 80% of the proceeds | ||||||
13 | of sales made on or after July 1, 2003
and on or before | ||||||
14 | December 31, 2018 and (ii) 100% of the
proceeds of sales made | ||||||
15 | thereafter.
If, at any time, however, the tax under this Act on | ||||||
16 | sales of biodiesel blends,
as
defined in the Use Tax Act, with | ||||||
17 | no less than 1% and no more than 10% biodiesel
is imposed at | ||||||
18 | the rate of 1.25%, then the
tax imposed by this Act applies to | ||||||
19 | 100% of the proceeds of sales of biodiesel
blends with no less | ||||||
20 | than 1% and no more than 10% biodiesel
made
during that time.
| ||||||
21 | With respect to 100% biodiesel, as defined in the Use Tax | ||||||
22 | Act, and biodiesel
blends, as defined in the Use Tax Act, with
| ||||||
23 | more than 10% but no more than 99% biodiesel, the tax imposed | ||||||
24 | by this Act
does not apply to the proceeds of sales made on or | ||||||
25 | after July 1, 2003
and on or before December 31, 2023 but | ||||||
26 | applies to 100% of the
proceeds of sales made thereafter.
|
| |||||||
| |||||||
1 | Beginning 30 days after the effective date of this | ||||||
2 | amendatory Act of the 102nd General Assembly and continuing | ||||||
3 | through the last day of the fourth month after the effective | ||||||
4 | date of this amendatory Act of the 102nd General Assembly, the | ||||||
5 | tax imposed by this Act
does
not apply
to the proceeds of sales | ||||||
6 | of: motor fuel, as defined in Section 1.1 of the Motor Fuel Tax
| ||||||
7 | Law; gasohol, as defined in Section 3-40 of the Use Tax Act; | ||||||
8 | majority blended ethanol fuel; biodiesel; and biodiesel | ||||||
9 | blends. | ||||||
10 | With respect to food for human consumption that is to be | ||||||
11 | consumed off the
premises where it is sold (other than | ||||||
12 | alcoholic beverages, food consisting of or infused with adult | ||||||
13 | use cannabis, soft drinks, and
food that has been prepared for | ||||||
14 | immediate consumption) and prescription and
nonprescription | ||||||
15 | medicines, drugs, medical appliances, products classified as | ||||||
16 | Class III medical devices by the United States Food and Drug | ||||||
17 | Administration that are used for cancer treatment pursuant to | ||||||
18 | a prescription, as well as any accessories and components | ||||||
19 | related to those devices, modifications to a motor
vehicle for | ||||||
20 | the purpose of rendering it usable by a person with a | ||||||
21 | disability, and
insulin, blood sugar testing materials, | ||||||
22 | syringes, and needles used by human diabetics, the tax is | ||||||
23 | imposed at the rate of 1%. For the purposes of this
Section, | ||||||
24 | until September 1, 2009: the term "soft drinks" means any | ||||||
25 | complete, finished, ready-to-use,
non-alcoholic drink, whether | ||||||
26 | carbonated or not, including but not limited to
soda water, |
| |||||||
| |||||||
1 | cola, fruit juice, vegetable juice, carbonated water, and all | ||||||
2 | other
preparations commonly known as soft drinks of whatever | ||||||
3 | kind or description that
are contained in any closed or sealed | ||||||
4 | bottle, can, carton, or container,
regardless of size; but | ||||||
5 | "soft drinks" does not include coffee, tea, non-carbonated
| ||||||
6 | water, infant formula, milk or milk products as defined in the | ||||||
7 | Grade A
Pasteurized Milk and Milk Products Act, or drinks | ||||||
8 | containing 50% or more
natural fruit or vegetable juice.
| ||||||
9 | Notwithstanding any other provisions of this
Act, | ||||||
10 | beginning September 1, 2009, "soft drinks" means non-alcoholic | ||||||
11 | beverages that contain natural or artificial sweeteners. "Soft | ||||||
12 | drinks" do not include beverages that contain milk or milk | ||||||
13 | products, soy, rice or similar milk substitutes, or greater | ||||||
14 | than 50% of vegetable or fruit juice by volume. | ||||||
15 | Until August 1, 2009, and notwithstanding any other | ||||||
16 | provisions of this
Act, "food for human consumption that is to | ||||||
17 | be consumed off the premises where
it is sold" includes all | ||||||
18 | food sold through a vending machine, except soft
drinks and | ||||||
19 | food products that are dispensed hot from a vending machine,
| ||||||
20 | regardless of the location of the vending machine. Beginning | ||||||
21 | August 1, 2009, and notwithstanding any other provisions of | ||||||
22 | this Act, "food for human consumption that is to be consumed | ||||||
23 | off the premises where it is sold" includes all food sold | ||||||
24 | through a vending machine, except soft drinks, candy, and food | ||||||
25 | products that are dispensed hot from a vending machine, | ||||||
26 | regardless of the location of the vending machine.
|
| |||||||
| |||||||
1 | Notwithstanding any other provisions of this
Act, | ||||||
2 | beginning September 1, 2009, "food for human consumption that | ||||||
3 | is to be consumed off the premises where
it is sold" does not | ||||||
4 | include candy. For purposes of this Section, "candy" means a | ||||||
5 | preparation of sugar, honey, or other natural or artificial | ||||||
6 | sweeteners in combination with chocolate, fruits, nuts or | ||||||
7 | other ingredients or flavorings in the form of bars, drops, or | ||||||
8 | pieces. "Candy" does not include any preparation that contains | ||||||
9 | flour or requires refrigeration. | ||||||
10 | Notwithstanding any other provisions of this
Act, | ||||||
11 | beginning September 1, 2009, "nonprescription medicines and | ||||||
12 | drugs" does not include grooming and hygiene products. For | ||||||
13 | purposes of this Section, "grooming and hygiene products" | ||||||
14 | includes, but is not limited to, soaps and cleaning solutions, | ||||||
15 | shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | ||||||
16 | lotions and screens, unless those products are available by | ||||||
17 | prescription only, regardless of whether the products meet the | ||||||
18 | definition of "over-the-counter-drugs". For the purposes of | ||||||
19 | this paragraph, "over-the-counter-drug" means a drug for human | ||||||
20 | use that contains a label that identifies the product as a drug | ||||||
21 | as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | ||||||
22 | label includes: | ||||||
23 | (A) A "Drug Facts" panel; or | ||||||
24 | (B) A statement of the "active ingredient(s)" with a | ||||||
25 | list of those ingredients contained in the compound, | ||||||
26 | substance or preparation.
|
| |||||||
| |||||||
1 | Beginning on the effective date of this amendatory Act of | ||||||
2 | the 98th General Assembly, "prescription and nonprescription | ||||||
3 | medicines and drugs" includes medical cannabis purchased from | ||||||
4 | a registered dispensing organization under the Compassionate | ||||||
5 | Use of Medical Cannabis Program Act. | ||||||
6 | As used in this Section, "adult use cannabis" means | ||||||
7 | cannabis subject to tax under the Cannabis Cultivation | ||||||
8 | Privilege Tax Law and the Cannabis Purchaser Excise Tax Law | ||||||
9 | and does not include cannabis subject to tax under the | ||||||
10 | Compassionate Use of Medical Cannabis Program Act. | ||||||
11 | (Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19; | ||||||
12 | 102-4, eff. 4-27-21.)
| ||||||
13 | Section 25. The Motor Fuel Tax Law is amended by changing | ||||||
14 | Section 2 as follows:
| ||||||
15 | (35 ILCS 505/2) (from Ch. 120, par. 418)
| ||||||
16 | Sec. 2.
A tax is imposed on the privilege of operating | ||||||
17 | motor vehicles
upon the public highways and recreational-type | ||||||
18 | watercraft upon the waters
of this State.
| ||||||
19 | (a) Prior to August 1, 1989, the tax is imposed at the rate | ||||||
20 | of 13 cents
per gallon on all motor fuel used in motor vehicles | ||||||
21 | operating on the public
highways and recreational type | ||||||
22 | watercraft operating upon the waters of this
State. Beginning | ||||||
23 | on August 1, 1989 and until January 1, 1990, the rate of the
| ||||||
24 | tax imposed in this paragraph shall be 16 cents per gallon. |
| |||||||
| |||||||
1 | Beginning January
1, 1990 and until July 1, 2019, the rate of | ||||||
2 | tax imposed in this paragraph, including the tax on compressed | ||||||
3 | natural gas, shall be 19 cents per
gallon. Beginning July 1, | ||||||
4 | 2019, the rate of tax imposed in this paragraph shall be 38 | ||||||
5 | cents per gallon and increased on July 1 of each subsequent | ||||||
6 | year by an amount equal to the percentage increase, if any, in | ||||||
7 | the Consumer Price Index for All Urban Consumers for all items | ||||||
8 | published by the United States Department of Labor for the 12 | ||||||
9 | months ending in March of each year. The rate shall be rounded | ||||||
10 | to the nearest one-tenth of one cent.
| ||||||
11 | (b) Until July 1, 2019, the tax on the privilege of | ||||||
12 | operating motor vehicles which use diesel
fuel, liquefied | ||||||
13 | natural gas, or propane shall be the rate according to | ||||||
14 | paragraph (a) plus an additional 2 1/2
cents per gallon. | ||||||
15 | Beginning July 1, 2019, the tax on the privilege of operating | ||||||
16 | motor vehicles which use diesel fuel, liquefied natural gas, | ||||||
17 | or propane shall be the rate according to subsection (a) plus | ||||||
18 | an additional 7.5 cents per gallon. "Diesel fuel" is defined | ||||||
19 | as any product
intended
for use or offered for sale as a fuel | ||||||
20 | for engines in which the fuel is injected
into the combustion | ||||||
21 | chamber and ignited by pressure without electric spark.
| ||||||
22 | (c) A tax is imposed upon the privilege of engaging in the | ||||||
23 | business of
selling motor fuel as a retailer or reseller on all | ||||||
24 | motor fuel used in motor
vehicles operating on the public | ||||||
25 | highways and recreational type watercraft
operating upon the | ||||||
26 | waters of this State: (1) at the rate of 3 cents per gallon
on |
| |||||||
| |||||||
1 | motor fuel owned or possessed by such retailer or reseller at | ||||||
2 | 12:01 a.m. on
August 1, 1989; and (2) at the rate of 3 cents | ||||||
3 | per gallon on motor fuel owned
or possessed by such retailer or | ||||||
4 | reseller at 12:01 A.M. on January 1, 1990.
| ||||||
5 | Retailers and resellers who are subject to this additional | ||||||
6 | tax shall be
required to inventory such motor fuel and pay this | ||||||
7 | additional tax in a
manner prescribed by the Department of | ||||||
8 | Revenue.
| ||||||
9 | The tax imposed in this paragraph (c) shall be in addition | ||||||
10 | to all other
taxes imposed by the State of Illinois or any unit | ||||||
11 | of local government in this
State.
| ||||||
12 | (d) Except as provided in Section 2a, the collection of a | ||||||
13 | tax based on
gallonage of gasoline used for the propulsion of | ||||||
14 | any aircraft is prohibited
on and after October 1, 1979, and | ||||||
15 | the collection of a tax based on gallonage of special fuel used | ||||||
16 | for the propulsion of any aircraft is prohibited on and after | ||||||
17 | December 1, 2019.
| ||||||
18 | (e) The collection of a tax, based on gallonage of all | ||||||
19 | products commonly or
commercially known or sold as 1-K | ||||||
20 | kerosene, regardless of its classification
or uses, is | ||||||
21 | prohibited (i) on and after July 1, 1992 until December 31, | ||||||
22 | 1999,
except when the 1-K kerosene is either: (1) delivered | ||||||
23 | into bulk storage
facilities of a bulk user, or (2) delivered | ||||||
24 | directly into the fuel supply tanks
of motor vehicles and (ii) | ||||||
25 | on and after January 1, 2000. Beginning on January
1, 2000, the | ||||||
26 | collection of a tax, based on gallonage of all products |
| |||||||
| |||||||
1 | commonly
or commercially known or sold as 1-K kerosene, | ||||||
2 | regardless of its classification
or uses, is prohibited except | ||||||
3 | when the 1-K kerosene is delivered directly into
a storage | ||||||
4 | tank that is located at a facility that has withdrawal | ||||||
5 | facilities
that are readily accessible to and are capable of | ||||||
6 | dispensing 1-K kerosene into
the fuel supply tanks of motor | ||||||
7 | vehicles. For purposes of this subsection (e), a facility is | ||||||
8 | considered to have withdrawal facilities that are not "readily | ||||||
9 | accessible to and capable of dispensing 1-K kerosene into the | ||||||
10 | fuel supply tanks of motor vehicles" only if the 1-K kerosene | ||||||
11 | is delivered from: (i) a dispenser hose that is short enough so | ||||||
12 | that it will not reach the fuel supply tank of a motor vehicle | ||||||
13 | or (ii) a dispenser that is enclosed by a fence or other | ||||||
14 | physical barrier so that a vehicle cannot pull alongside the | ||||||
15 | dispenser to permit fueling.
| ||||||
16 | Any person who sells or uses 1-K kerosene for use in motor | ||||||
17 | vehicles upon
which the tax imposed by this Law has not been | ||||||
18 | paid shall be liable for any
tax due on the sales or use of 1-K | ||||||
19 | kerosene.
| ||||||
20 | (f) No tax shall be imposed under this Act beginning 30 | ||||||
21 | days after the effective date of this amendatory Act of the | ||||||
22 | 102nd General Assembly and continuing through the last day of | ||||||
23 | the fourth month after the effective date of this amendatory | ||||||
24 | Act of the 102nd General Assembly. No return is due under this | ||||||
25 | Act if the tax is suspended under this subsection (f) for the | ||||||
26 | entire period of the return. |
| |||||||
| |||||||
1 | (Source: P.A. 100-9, eff. 7-1-17; 101-10, eff. 6-5-19; 101-32, | ||||||
2 | eff. 6-28-19; 101-604, eff. 12-13-19.)
| ||||||
3 | Section 30. The Illinois Administrative Procedure Act is | ||||||
4 | amended by adding Section 5-45.21 as follows: | ||||||
5 | (5 ILCS 100/5-45.21 new) | ||||||
6 | Sec. 5-45.21. Emergency rulemaking; motor fuel. To provide | ||||||
7 | for the expeditious and timely implementation of this | ||||||
8 | amendatory Act of the 102nd General Assembly, emergency rules | ||||||
9 | implementing this amendatory Act of the 102nd General Assembly | ||||||
10 | may be adopted in accordance with Section 5-45 by the | ||||||
11 | Department of Revenue. The adoption of emergency rules | ||||||
12 | authorized by Section 5-45 and this Section is deemed to be | ||||||
13 | necessary for the public interest, safety, and welfare. | ||||||
14 | This Section is repealed one year after the effective date | ||||||
15 | of this amendatory Act of the 102nd General Assembly.
| ||||||
16 | Section 99. Effective date. This Act takes effect upon | ||||||
17 | becoming law.
|