Rep. Michael J. Zalewski
Filed: 3/24/2022
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1 | AMENDMENT TO SENATE BILL 3685
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2 | AMENDMENT NO. ______. Amend Senate Bill 3685 by replacing | ||||||
3 | everything after the enacting clause with the following:
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4 | "Section 5. The Use Tax Act is amended by changing Section | ||||||
5 | 9 as follows:
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6 | (35 ILCS 105/9) (from Ch. 120, par. 439.9)
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7 | Sec. 9. Except as to motor vehicles, watercraft, aircraft, | ||||||
8 | and
trailers that are required to be registered with an agency | ||||||
9 | of this State,
each retailer
required or authorized to collect | ||||||
10 | the tax imposed by this Act shall pay
to the Department the | ||||||
11 | amount of such tax (except as otherwise provided)
at the time | ||||||
12 | when he is required to file his return for the period during
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13 | which such tax was collected, less a discount of 2.1% prior to
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14 | January 1, 1990, and 1.75% on and after January 1, 1990, or $5 | ||||||
15 | per calendar
year, whichever is greater, which is allowed to | ||||||
16 | reimburse the retailer
for expenses incurred in collecting the |
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1 | tax, keeping records, preparing
and filing returns, remitting | ||||||
2 | the tax and supplying data to the
Department on request. The | ||||||
3 | discount under this Section is not allowed for the 1.25% | ||||||
4 | portion of taxes paid on aviation fuel that is subject to the | ||||||
5 | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. | ||||||
6 | 47133. In the case of retailers who report and pay the
tax on a | ||||||
7 | transaction by transaction basis, as provided in this Section,
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8 | such discount shall be taken with each such tax remittance | ||||||
9 | instead of
when such retailer files his periodic return. The | ||||||
10 | discount allowed under this Section is allowed only for | ||||||
11 | returns that are filed in the manner required by this Act. The | ||||||
12 | Department may disallow the discount for retailers whose | ||||||
13 | certificate of registration is revoked at the time the return | ||||||
14 | is filed, but only if the Department's decision to revoke the | ||||||
15 | certificate of registration has become final. A retailer need | ||||||
16 | not remit
that part of any tax collected by him to the extent | ||||||
17 | that he is required
to remit and does remit the tax imposed by | ||||||
18 | the Retailers' Occupation
Tax Act, with respect to the sale of | ||||||
19 | the same property. | ||||||
20 | Where such tangible personal property is sold under a | ||||||
21 | conditional
sales contract, or under any other form of sale | ||||||
22 | wherein the payment of
the principal sum, or a part thereof, is | ||||||
23 | extended beyond the close of
the period for which the return is | ||||||
24 | filed, the retailer, in collecting
the tax (except as to motor | ||||||
25 | vehicles, watercraft, aircraft, and
trailers that are required | ||||||
26 | to be registered with an agency of this State),
may collect for |
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1 | each
tax return period, only the tax applicable to that part of | ||||||
2 | the selling
price actually received during such tax return | ||||||
3 | period. | ||||||
4 | Except as provided in this Section, on or before the | ||||||
5 | twentieth day of each
calendar month, such retailer shall file | ||||||
6 | a return for the preceding
calendar month. Such return shall | ||||||
7 | be filed on forms prescribed by the
Department and shall | ||||||
8 | furnish such information as the Department may
reasonably | ||||||
9 | require. On and after January 1, 2018, except for returns | ||||||
10 | required to be filed prior to January 1, 2023 for motor | ||||||
11 | vehicles, watercraft, aircraft, and trailers that are required | ||||||
12 | to be registered with an agency of this State, with respect to | ||||||
13 | retailers whose annual gross receipts average $20,000 or more, | ||||||
14 | all returns required to be filed pursuant to this Act shall be | ||||||
15 | filed electronically. On and after January 1, 2023, with | ||||||
16 | respect to retailers whose annual gross receipts average | ||||||
17 | $20,000 or more, all returns required to be filed pursuant to | ||||||
18 | this Act, including, but not limited to, returns for motor | ||||||
19 | vehicles, watercraft, aircraft, and trailers that are required | ||||||
20 | to be registered with an agency of this State, shall be filed | ||||||
21 | electronically. Retailers who demonstrate that they do not | ||||||
22 | have access to the Internet or demonstrate hardship in filing | ||||||
23 | electronically may petition the Department to waive the | ||||||
24 | electronic filing requirement. | ||||||
25 | The Department may require returns to be filed on a | ||||||
26 | quarterly basis.
If so required, a return for each calendar |
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1 | quarter shall be filed on or
before the twentieth day of the | ||||||
2 | calendar month following the end of such
calendar quarter. The | ||||||
3 | taxpayer shall also file a return with the
Department for each | ||||||
4 | of the first two months of each calendar quarter, on or
before | ||||||
5 | the twentieth day of the following calendar month, stating: | ||||||
6 | 1. The name of the seller; | ||||||
7 | 2. The address of the principal place of business from | ||||||
8 | which he engages
in the business of selling tangible | ||||||
9 | personal property at retail in this State; | ||||||
10 | 3. The total amount of taxable receipts received by | ||||||
11 | him during the
preceding calendar month from sales of | ||||||
12 | tangible personal property by him
during such preceding | ||||||
13 | calendar month, including receipts from charge and
time | ||||||
14 | sales, but less all deductions allowed by law; | ||||||
15 | 4. The amount of credit provided in Section 2d of this | ||||||
16 | Act; | ||||||
17 | 5. The amount of tax due; | ||||||
18 | 5-5. The signature of the taxpayer; and | ||||||
19 | 6. Such other reasonable information as the Department | ||||||
20 | may
require. | ||||||
21 | Each retailer required or authorized to collect the tax | ||||||
22 | imposed by this Act on aviation fuel sold at retail in this | ||||||
23 | State during the preceding calendar month shall, instead of | ||||||
24 | reporting and paying tax on aviation fuel as otherwise | ||||||
25 | required by this Section, report and pay such tax on a separate | ||||||
26 | aviation fuel tax return. The requirements related to the |
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1 | return shall be as otherwise provided in this Section. | ||||||
2 | Notwithstanding any other provisions of this Act to the | ||||||
3 | contrary, retailers collecting tax on aviation fuel shall file | ||||||
4 | all aviation fuel tax returns and shall make all aviation fuel | ||||||
5 | tax payments by electronic means in the manner and form | ||||||
6 | required by the Department. For purposes of this Section, | ||||||
7 | "aviation fuel" means jet fuel and aviation gasoline. | ||||||
8 | If a taxpayer fails to sign a return within 30 days after | ||||||
9 | the proper notice
and demand for signature by the Department, | ||||||
10 | the return shall be considered
valid and any amount shown to be | ||||||
11 | due on the return shall be deemed assessed. | ||||||
12 | Notwithstanding any other provision of this Act to the | ||||||
13 | contrary, retailers subject to tax on cannabis shall file all | ||||||
14 | cannabis tax returns and shall make all cannabis tax payments | ||||||
15 | by electronic means in the manner and form required by the | ||||||
16 | Department. | ||||||
17 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
18 | monthly tax
liability of $150,000 or more shall make all | ||||||
19 | payments required by rules of the
Department by electronic | ||||||
20 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
21 | an average monthly tax liability of $100,000 or more shall | ||||||
22 | make all
payments required by rules of the Department by | ||||||
23 | electronic funds transfer.
Beginning October 1, 1995, a | ||||||
24 | taxpayer who has an average monthly tax liability
of $50,000 | ||||||
25 | or more shall make all payments required by rules of the | ||||||
26 | Department
by electronic funds transfer. Beginning October 1, |
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1 | 2000, a taxpayer who has
an annual tax liability of $200,000 or | ||||||
2 | more shall make all payments required by
rules of the | ||||||
3 | Department by electronic funds transfer. The term "annual tax
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4 | liability" shall be the sum of the taxpayer's liabilities | ||||||
5 | under this Act, and
under all other State and local occupation | ||||||
6 | and use tax laws administered by the
Department, for the | ||||||
7 | immediately preceding calendar year. The term "average
monthly | ||||||
8 | tax liability" means
the sum of the taxpayer's liabilities | ||||||
9 | under this Act, and under all other State
and local occupation | ||||||
10 | and use tax laws administered by the Department, for the
| ||||||
11 | immediately preceding calendar year divided by 12.
Beginning | ||||||
12 | on October 1, 2002, a taxpayer who has a tax liability in the
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13 | amount set forth in subsection (b) of Section 2505-210 of the | ||||||
14 | Department of
Revenue Law shall make all payments required by | ||||||
15 | rules of the Department by
electronic funds transfer. | ||||||
16 | Before August 1 of each year beginning in 1993, the | ||||||
17 | Department shall notify
all taxpayers required to make | ||||||
18 | payments by electronic funds transfer. All
taxpayers required | ||||||
19 | to make payments by electronic funds transfer shall make
those | ||||||
20 | payments for a minimum of one year beginning on October 1. | ||||||
21 | Any taxpayer not required to make payments by electronic | ||||||
22 | funds transfer may
make payments by electronic funds transfer | ||||||
23 | with the permission of the
Department. | ||||||
24 | All taxpayers required to make payment by electronic funds | ||||||
25 | transfer and any
taxpayers authorized to voluntarily make | ||||||
26 | payments by electronic funds transfer
shall make those |
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1 | payments in the manner authorized by the Department. | ||||||
2 | The Department shall adopt such rules as are necessary to | ||||||
3 | effectuate a
program of electronic funds transfer and the | ||||||
4 | requirements of this Section. | ||||||
5 | Before October 1, 2000, if the taxpayer's average monthly | ||||||
6 | tax liability
to the Department
under this Act, the Retailers' | ||||||
7 | Occupation Tax Act, the Service
Occupation Tax Act, the | ||||||
8 | Service Use Tax Act was $10,000 or more
during
the preceding 4 | ||||||
9 | complete calendar quarters, he shall file a return with the
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10 | Department each month by the 20th day of the month next | ||||||
11 | following the month
during which such tax liability is | ||||||
12 | incurred and shall make payments to the
Department on or | ||||||
13 | before the 7th, 15th, 22nd and last day of the month
during | ||||||
14 | which such liability is incurred.
On and after October 1, | ||||||
15 | 2000, if the taxpayer's average monthly tax liability
to the | ||||||
16 | Department under this Act, the Retailers' Occupation Tax Act,
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17 | the
Service Occupation Tax Act, and the Service Use Tax Act was | ||||||
18 | $20,000 or more
during the preceding 4 complete calendar | ||||||
19 | quarters, he shall file a return with
the Department each | ||||||
20 | month by the 20th day of the month next following the month
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21 | during which such tax liability is incurred and shall make | ||||||
22 | payment to the
Department on or before the 7th, 15th, 22nd and | ||||||
23 | last day of the
month during
which such liability is incurred.
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24 | If the month during which such tax
liability is incurred began | ||||||
25 | prior to January 1, 1985, each payment shall be
in an amount | ||||||
26 | equal to 1/4 of the taxpayer's
actual liability for the month |
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1 | or an amount set by the Department not to
exceed 1/4 of the | ||||||
2 | average monthly liability of the taxpayer to the
Department | ||||||
3 | for the preceding 4 complete calendar quarters (excluding the
| ||||||
4 | month of highest liability and the month of lowest liability | ||||||
5 | in such 4
quarter period). If the month during which such tax | ||||||
6 | liability is incurred
begins on or after January 1, 1985, and | ||||||
7 | prior to January 1, 1987, each
payment shall be in an amount | ||||||
8 | equal to 22.5% of the taxpayer's actual liability
for the | ||||||
9 | month or 27.5% of the taxpayer's liability for the same | ||||||
10 | calendar
month of the preceding year. If the month during | ||||||
11 | which such tax liability
is incurred begins on or after | ||||||
12 | January 1, 1987, and prior to January 1,
1988, each payment | ||||||
13 | shall be in an amount equal to 22.5% of the taxpayer's
actual | ||||||
14 | liability for the month or 26.25% of the taxpayer's liability | ||||||
15 | for
the same calendar month of the preceding year. If the month | ||||||
16 | during which such
tax liability is incurred begins on or after | ||||||
17 | January 1, 1988, and prior to
January 1, 1989,
or begins on or | ||||||
18 | after January 1, 1996, each payment shall be in an amount equal
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19 | to 22.5% of the taxpayer's actual liability for the month or | ||||||
20 | 25% of the
taxpayer's liability for the same calendar month of | ||||||
21 | the preceding year. If the
month during which such tax | ||||||
22 | liability is incurred begins on or after January 1,
1989,
and | ||||||
23 | prior to January 1, 1996, each payment shall be in an amount | ||||||
24 | equal to 22.5%
of the taxpayer's actual liability for the | ||||||
25 | month or 25% of the taxpayer's
liability for the same calendar | ||||||
26 | month of the preceding year or 100% of the
taxpayer's actual |
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1 | liability for the quarter monthly reporting period. The
amount | ||||||
2 | of such quarter monthly payments shall be credited against the | ||||||
3 | final tax
liability
of the taxpayer's return for that month. | ||||||
4 | Before October 1, 2000, once
applicable, the requirement
of | ||||||
5 | the making of quarter monthly payments to the Department shall | ||||||
6 | continue
until such taxpayer's average monthly liability to | ||||||
7 | the Department during
the preceding 4 complete calendar | ||||||
8 | quarters (excluding the month of highest
liability and the | ||||||
9 | month of lowest liability) is less than
$9,000, or until
such | ||||||
10 | taxpayer's average monthly liability to the Department as | ||||||
11 | computed for
each calendar quarter of the 4 preceding complete | ||||||
12 | calendar quarter period
is less than $10,000. However, if a | ||||||
13 | taxpayer can show the
Department that
a substantial change in | ||||||
14 | the taxpayer's business has occurred which causes
the taxpayer | ||||||
15 | to anticipate that his average monthly tax liability for the
| ||||||
16 | reasonably foreseeable future will fall below the $10,000 | ||||||
17 | threshold
stated above, then
such taxpayer
may petition the | ||||||
18 | Department for change in such taxpayer's reporting status.
On | ||||||
19 | and after October 1, 2000, once applicable, the requirement of | ||||||
20 | the making
of quarter monthly payments to the Department shall | ||||||
21 | continue until such
taxpayer's average monthly liability to | ||||||
22 | the Department during the preceding 4
complete calendar | ||||||
23 | quarters (excluding the month of highest liability and the
| ||||||
24 | month of lowest liability) is less than $19,000 or until such | ||||||
25 | taxpayer's
average monthly liability to the Department as | ||||||
26 | computed for each calendar
quarter of the 4 preceding complete |
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1 | calendar quarter period is less than
$20,000. However, if a | ||||||
2 | taxpayer can show the Department that a substantial
change in | ||||||
3 | the taxpayer's business has occurred which causes the taxpayer | ||||||
4 | to
anticipate that his average monthly tax liability for the | ||||||
5 | reasonably
foreseeable future will fall below the $20,000 | ||||||
6 | threshold stated above, then
such taxpayer may petition the | ||||||
7 | Department for a change in such taxpayer's
reporting status.
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8 | The Department shall change such taxpayer's reporting status | ||||||
9 | unless it
finds that such change is seasonal in nature and not | ||||||
10 | likely to be long
term. If any such quarter monthly payment is | ||||||
11 | not paid at the time or in
the amount required by this Section, | ||||||
12 | then the taxpayer shall be liable for
penalties and interest | ||||||
13 | on
the difference between the minimum amount due and the | ||||||
14 | amount of such
quarter monthly payment actually and timely | ||||||
15 | paid, except insofar as the
taxpayer has previously made | ||||||
16 | payments for that month to the Department in
excess of the | ||||||
17 | minimum payments previously due as provided in this Section.
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18 | The Department shall make reasonable rules and regulations to | ||||||
19 | govern the
quarter monthly payment amount and quarter monthly | ||||||
20 | payment dates for
taxpayers who file on other than a calendar | ||||||
21 | monthly basis. | ||||||
22 | If any such payment provided for in this Section exceeds | ||||||
23 | the taxpayer's
liabilities under this Act, the Retailers' | ||||||
24 | Occupation Tax Act, the Service
Occupation Tax Act and the | ||||||
25 | Service Use Tax Act, as shown by an original
monthly return, | ||||||
26 | the Department shall issue to the taxpayer a credit
memorandum |
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1 | no later than 30 days after the date of payment, which
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2 | memorandum may be submitted by the taxpayer to the Department | ||||||
3 | in payment of
tax liability subsequently to be remitted by the | ||||||
4 | taxpayer to the Department
or be assigned by the taxpayer to a | ||||||
5 | similar taxpayer under this Act, the
Retailers' Occupation Tax | ||||||
6 | Act, the Service Occupation Tax Act or the
Service Use Tax Act, | ||||||
7 | in accordance with reasonable rules and regulations to
be | ||||||
8 | prescribed by the Department, except that if such excess | ||||||
9 | payment is
shown on an original monthly return and is made | ||||||
10 | after December 31, 1986, no
credit memorandum shall be issued, | ||||||
11 | unless requested by the taxpayer. If no
such request is made, | ||||||
12 | the taxpayer may credit such excess payment against
tax | ||||||
13 | liability subsequently to be remitted by the taxpayer to the | ||||||
14 | Department
under this Act, the Retailers' Occupation Tax Act, | ||||||
15 | the Service Occupation
Tax Act or the Service Use Tax Act, in | ||||||
16 | accordance with reasonable rules and
regulations prescribed by | ||||||
17 | the Department. If the Department subsequently
determines that | ||||||
18 | all or any part of the credit taken was not actually due to
the | ||||||
19 | taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall | ||||||
20 | be
reduced by 2.1% or 1.75% of the difference between the | ||||||
21 | credit taken and
that actually due, and the taxpayer shall be | ||||||
22 | liable for penalties and
interest on such difference. | ||||||
23 | If the retailer is otherwise required to file a monthly | ||||||
24 | return and if the
retailer's average monthly tax liability to | ||||||
25 | the Department
does not exceed $200, the Department may | ||||||
26 | authorize his returns to be
filed on a quarter annual basis, |
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1 | with the return for January, February,
and March of a given | ||||||
2 | year being due by April 20 of such year; with the
return for | ||||||
3 | April, May and June of a given year being due by July 20 of
| ||||||
4 | such year; with the return for July, August and September of a | ||||||
5 | given
year being due by October 20 of such year, and with the | ||||||
6 | return for
October, November and December of a given year | ||||||
7 | being due by January 20
of the following year. | ||||||
8 | If the retailer is otherwise required to file a monthly or | ||||||
9 | quarterly
return and if the retailer's average monthly tax | ||||||
10 | liability to the
Department does not exceed $50, the | ||||||
11 | Department may authorize his returns to
be filed on an annual | ||||||
12 | basis, with the return for a given year being due by
January 20 | ||||||
13 | of the following year. | ||||||
14 | Such quarter annual and annual returns, as to form and | ||||||
15 | substance,
shall be subject to the same requirements as | ||||||
16 | monthly returns. | ||||||
17 | Notwithstanding any other provision in this Act concerning | ||||||
18 | the time
within which a retailer may file his return, in the | ||||||
19 | case of any retailer
who ceases to engage in a kind of business | ||||||
20 | which makes him responsible
for filing returns under this Act, | ||||||
21 | such retailer shall file a final
return under this Act with the | ||||||
22 | Department not more than one month after
discontinuing such | ||||||
23 | business. | ||||||
24 | In addition, with respect to motor vehicles, watercraft,
| ||||||
25 | aircraft, and trailers that are required to be registered with | ||||||
26 | an agency of
this State, except as otherwise provided in this |
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| |||||||
1 | Section, every
retailer selling this kind of tangible personal | ||||||
2 | property shall file,
with the Department, upon a form to be | ||||||
3 | prescribed and supplied by the
Department, a separate return | ||||||
4 | for each such item of tangible personal
property which the | ||||||
5 | retailer sells, except that if, in the same
transaction, (i) a | ||||||
6 | retailer of aircraft, watercraft, motor vehicles or
trailers | ||||||
7 | transfers more than
one aircraft, watercraft, motor
vehicle or | ||||||
8 | trailer to another aircraft, watercraft, motor vehicle or
| ||||||
9 | trailer retailer for the purpose of resale
or (ii) a retailer | ||||||
10 | of aircraft, watercraft, motor vehicles, or trailers
transfers | ||||||
11 | more than one aircraft, watercraft, motor vehicle, or trailer | ||||||
12 | to a
purchaser for use as a qualifying rolling stock as | ||||||
13 | provided in Section 3-55 of
this Act, then
that seller may | ||||||
14 | report the transfer of all the
aircraft, watercraft, motor
| ||||||
15 | vehicles
or trailers involved in that transaction to the | ||||||
16 | Department on the same
uniform
invoice-transaction reporting | ||||||
17 | return form.
For purposes of this Section, "watercraft" means | ||||||
18 | a Class 2, Class 3, or
Class
4 watercraft as defined in Section | ||||||
19 | 3-2 of the Boat Registration and Safety Act,
a
personal | ||||||
20 | watercraft, or any boat equipped with an inboard motor. | ||||||
21 | In addition, with respect to motor vehicles, watercraft, | ||||||
22 | aircraft, and trailers that are required to be registered with | ||||||
23 | an agency of this State, every person who is engaged in the | ||||||
24 | business of leasing or renting such items and who, in | ||||||
25 | connection with such business, sells any such item to a | ||||||
26 | retailer for the purpose of resale is, notwithstanding any |
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| |||||||
1 | other provision of this Section to the contrary, authorized to | ||||||
2 | meet the return-filing requirement of this Act by reporting | ||||||
3 | the transfer of all the aircraft, watercraft, motor vehicles, | ||||||
4 | or trailers transferred for resale during a month to the | ||||||
5 | Department on the same uniform invoice-transaction reporting | ||||||
6 | return form on or before the 20th of the month following the | ||||||
7 | month in which the transfer takes place. Notwithstanding any | ||||||
8 | other provision of this Act to the contrary, all returns filed | ||||||
9 | under this paragraph must be filed by electronic means in the | ||||||
10 | manner and form as required by the Department. | ||||||
11 | The transaction reporting return in the case of motor | ||||||
12 | vehicles
or trailers that are required to be registered with | ||||||
13 | an agency of this
State, shall
be the same document as the | ||||||
14 | Uniform Invoice referred to in Section 5-402
of the Illinois | ||||||
15 | Vehicle Code and must show the name and address of the
seller; | ||||||
16 | the name and address of the purchaser; the amount of the | ||||||
17 | selling
price including the amount allowed by the retailer for | ||||||
18 | traded-in
property, if any; the amount allowed by the retailer | ||||||
19 | for the traded-in
tangible personal property, if any, to the | ||||||
20 | extent to which Section 2 of
this Act allows an exemption for | ||||||
21 | the value of traded-in property; the
balance payable after | ||||||
22 | deducting such trade-in allowance from the total
selling | ||||||
23 | price; the amount of tax due from the retailer with respect to
| ||||||
24 | such transaction; the amount of tax collected from the | ||||||
25 | purchaser by the
retailer on such transaction (or satisfactory | ||||||
26 | evidence that such tax is
not due in that particular instance, |
| |||||||
| |||||||
1 | if that is claimed to be the fact);
the place and date of the | ||||||
2 | sale; a sufficient identification of the
property sold; such | ||||||
3 | other information as is required in Section 5-402 of
the | ||||||
4 | Illinois Vehicle Code, and such other information as the | ||||||
5 | Department
may reasonably require. | ||||||
6 | The transaction reporting return in the case of watercraft
| ||||||
7 | and aircraft must show
the name and address of the seller; the | ||||||
8 | name and address of the
purchaser; the amount of the selling | ||||||
9 | price including the amount allowed
by the retailer for | ||||||
10 | traded-in property, if any; the amount allowed by
the retailer | ||||||
11 | for the traded-in tangible personal property, if any, to
the | ||||||
12 | extent to which Section 2 of this Act allows an exemption for | ||||||
13 | the
value of traded-in property; the balance payable after | ||||||
14 | deducting such
trade-in allowance from the total selling | ||||||
15 | price; the amount of tax due
from the retailer with respect to | ||||||
16 | such transaction; the amount of tax
collected from the | ||||||
17 | purchaser by the retailer on such transaction (or
satisfactory | ||||||
18 | evidence that such tax is not due in that particular
instance, | ||||||
19 | if that is claimed to be the fact); the place and date of the
| ||||||
20 | sale, a sufficient identification of the property sold, and | ||||||
21 | such other
information as the Department may reasonably | ||||||
22 | require. | ||||||
23 | Such transaction reporting return shall be filed not later | ||||||
24 | than 20
days after the date of delivery of the item that is | ||||||
25 | being sold, but may
be filed by the retailer at any time sooner | ||||||
26 | than that if he chooses to
do so. The transaction reporting |
| |||||||
| |||||||
1 | return and tax remittance or proof of
exemption from the tax | ||||||
2 | that is imposed by this Act may be transmitted to
the | ||||||
3 | Department by way of the State agency with which, or State | ||||||
4 | officer
with whom, the tangible personal property must be | ||||||
5 | titled or registered
(if titling or registration is required) | ||||||
6 | if the Department and such
agency or State officer determine | ||||||
7 | that this procedure will expedite the
processing of | ||||||
8 | applications for title or registration. | ||||||
9 | With each such transaction reporting return, the retailer | ||||||
10 | shall remit
the proper amount of tax due (or shall submit | ||||||
11 | satisfactory evidence that
the sale is not taxable if that is | ||||||
12 | the case), to the Department or its
agents, whereupon the | ||||||
13 | Department shall issue, in the purchaser's name, a
tax receipt | ||||||
14 | (or a certificate of exemption if the Department is
satisfied | ||||||
15 | that the particular sale is tax exempt) which such purchaser
| ||||||
16 | may submit to the agency with which, or State officer with | ||||||
17 | whom, he must
title or register the tangible personal property | ||||||
18 | that is involved (if
titling or registration is required) in | ||||||
19 | support of such purchaser's
application for an Illinois | ||||||
20 | certificate or other evidence of title or
registration to such | ||||||
21 | tangible personal property. | ||||||
22 | No retailer's failure or refusal to remit tax under this | ||||||
23 | Act
precludes a user, who has paid the proper tax to the | ||||||
24 | retailer, from
obtaining his certificate of title or other | ||||||
25 | evidence of title or
registration (if titling or registration | ||||||
26 | is required) upon satisfying
the Department that such user has |
| |||||||
| |||||||
1 | paid the proper tax (if tax is due) to
the retailer. The | ||||||
2 | Department shall adopt appropriate rules to carry out
the | ||||||
3 | mandate of this paragraph. | ||||||
4 | If the user who would otherwise pay tax to the retailer | ||||||
5 | wants the
transaction reporting return filed and the payment | ||||||
6 | of tax or proof of
exemption made to the Department before the | ||||||
7 | retailer is willing to take
these actions and such user has not | ||||||
8 | paid the tax to the retailer, such
user may certify to the fact | ||||||
9 | of such delay by the retailer, and may
(upon the Department | ||||||
10 | being satisfied of the truth of such certification)
transmit | ||||||
11 | the information required by the transaction reporting return
| ||||||
12 | and the remittance for tax or proof of exemption directly to | ||||||
13 | the
Department and obtain his tax receipt or exemption | ||||||
14 | determination, in
which event the transaction reporting return | ||||||
15 | and tax remittance (if a
tax payment was required) shall be | ||||||
16 | credited by the Department to the
proper retailer's account | ||||||
17 | with the Department, but without the 2.1% or 1.75%
discount | ||||||
18 | provided for in this Section being allowed. When the user pays
| ||||||
19 | the tax directly to the Department, he shall pay the tax in the | ||||||
20 | same
amount and in the same form in which it would be remitted | ||||||
21 | if the tax had
been remitted to the Department by the retailer. | ||||||
22 | Where a retailer collects the tax with respect to the | ||||||
23 | selling price
of tangible personal property which he sells and | ||||||
24 | the purchaser
thereafter returns such tangible personal | ||||||
25 | property and the retailer
refunds the selling price thereof to | ||||||
26 | the purchaser, such retailer shall
also refund, to the |
| |||||||
| |||||||
1 | purchaser, the tax so collected from the purchaser.
When | ||||||
2 | filing his return for the period in which he refunds such tax | ||||||
3 | to
the purchaser, the retailer may deduct the amount of the tax | ||||||
4 | so refunded
by him to the purchaser from any other use tax | ||||||
5 | which such retailer may
be required to pay or remit to the | ||||||
6 | Department, as shown by such return,
if the amount of the tax | ||||||
7 | to be deducted was previously remitted to the
Department by | ||||||
8 | such retailer. If the retailer has not previously
remitted the | ||||||
9 | amount of such tax to the Department, he is entitled to no
| ||||||
10 | deduction under this Act upon refunding such tax to the | ||||||
11 | purchaser. | ||||||
12 | Any retailer filing a return under this Section shall also | ||||||
13 | include
(for the purpose of paying tax thereon) the total tax | ||||||
14 | covered by such
return upon the selling price of tangible | ||||||
15 | personal property purchased by
him at retail from a retailer, | ||||||
16 | but as to which the tax imposed by this
Act was not collected | ||||||
17 | from the retailer filing such return, and such
retailer shall | ||||||
18 | remit the amount of such tax to the Department when
filing such | ||||||
19 | return. | ||||||
20 | If experience indicates such action to be practicable, the | ||||||
21 | Department
may prescribe and furnish a combination or joint | ||||||
22 | return which will
enable retailers, who are required to file | ||||||
23 | returns hereunder and also
under the Retailers' Occupation Tax | ||||||
24 | Act, to furnish all the return
information required by both | ||||||
25 | Acts on the one form. | ||||||
26 | Where the retailer has more than one business registered |
| |||||||
| |||||||
1 | with the
Department under separate registration under this | ||||||
2 | Act, such retailer may
not file each return that is due as a | ||||||
3 | single return covering all such
registered businesses, but | ||||||
4 | shall file separate returns for each such
registered business. | ||||||
5 | Beginning January 1, 1990, each month the Department shall | ||||||
6 | pay into the
State and Local Sales Tax Reform Fund, a special | ||||||
7 | fund in the State Treasury
which is hereby created, the net | ||||||
8 | revenue realized for the preceding month
from the 1% tax | ||||||
9 | imposed under this Act. | ||||||
10 | Beginning January 1, 1990, each month the Department shall | ||||||
11 | pay into
the County and Mass Transit District Fund 4% of the | ||||||
12 | net revenue realized
for the preceding month from the 6.25% | ||||||
13 | general rate
on the selling price of tangible personal | ||||||
14 | property which is purchased
outside Illinois at retail from a | ||||||
15 | retailer and which is titled or
registered by an agency of this | ||||||
16 | State's government. | ||||||
17 | Beginning January 1, 1990, each month the Department shall | ||||||
18 | pay into
the State and Local Sales Tax Reform Fund, a special | ||||||
19 | fund in the State
Treasury, 20% of the net revenue realized
for | ||||||
20 | the preceding month from the 6.25% general rate on the selling
| ||||||
21 | price of tangible personal property, other than (i) tangible | ||||||
22 | personal property
which is purchased outside Illinois at | ||||||
23 | retail from a retailer and which is
titled or registered by an | ||||||
24 | agency of this State's government and (ii) aviation fuel sold | ||||||
25 | on or after December 1, 2019. This exception for aviation fuel | ||||||
26 | only applies for so long as the revenue use requirements of 49 |
| |||||||
| |||||||
1 | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. | ||||||
2 | For aviation fuel sold on or after December 1, 2019, each | ||||||
3 | month the Department shall pay into the State Aviation Program | ||||||
4 | Fund 20% of the net revenue realized for the preceding month | ||||||
5 | from the 6.25% general rate on the selling price of aviation | ||||||
6 | fuel, less an amount estimated by the Department to be | ||||||
7 | required for refunds of the 20% portion of the tax on aviation | ||||||
8 | fuel under this Act, which amount shall be deposited into the | ||||||
9 | Aviation Fuel Sales Tax Refund Fund. The Department shall only | ||||||
10 | pay moneys into the State Aviation Program Fund and the | ||||||
11 | Aviation Fuels Sales Tax Refund Fund under this Act for so long | ||||||
12 | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 | ||||||
13 | U.S.C. 47133 are binding on the State. | ||||||
14 | Beginning August 1, 2000, each
month the Department shall | ||||||
15 | pay into the
State and Local Sales Tax Reform Fund 100% of the | ||||||
16 | net revenue realized for the
preceding month from the 1.25% | ||||||
17 | rate on the selling price of motor fuel and
gasohol. Beginning | ||||||
18 | September 1, 2010, each
month the Department shall pay into | ||||||
19 | the
State and Local Sales Tax Reform Fund 100% of the net | ||||||
20 | revenue realized for the
preceding month from the 1.25% rate | ||||||
21 | on the selling price of sales tax holiday items. | ||||||
22 | Beginning January 1, 1990, each month the Department shall | ||||||
23 | pay into
the Local Government Tax Fund 16% of the net revenue | ||||||
24 | realized for the
preceding month from the 6.25% general rate | ||||||
25 | on the selling price of
tangible personal property which is | ||||||
26 | purchased outside Illinois at retail
from a retailer and which |
| |||||||
| |||||||
1 | is titled or registered by an agency of this
State's | ||||||
2 | government. | ||||||
3 | Beginning October 1, 2009, each month the Department shall | ||||||
4 | pay into the Capital Projects Fund an amount that is equal to | ||||||
5 | an amount estimated by the Department to represent 80% of the | ||||||
6 | net revenue realized for the preceding month from the sale of | ||||||
7 | candy, grooming and hygiene products, and soft drinks that had | ||||||
8 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
9 | are now taxed at 6.25%. | ||||||
10 | Beginning July 1, 2011, each
month the Department shall | ||||||
11 | pay into the Clean Air Act Permit Fund 80% of the net revenue | ||||||
12 | realized for the
preceding month from the 6.25% general rate | ||||||
13 | on the selling price of sorbents used in Illinois in the | ||||||
14 | process of sorbent injection as used to comply with the | ||||||
15 | Environmental Protection Act or the federal Clean Air Act, but | ||||||
16 | the total payment into the Clean Air Act Permit Fund under this | ||||||
17 | Act and the Retailers' Occupation Tax Act shall not exceed | ||||||
18 | $2,000,000 in any fiscal year. | ||||||
19 | Beginning July 1, 2013, each month the Department shall | ||||||
20 | pay into the Underground Storage Tank Fund from the proceeds | ||||||
21 | collected under this Act, the Service Use Tax Act, the Service | ||||||
22 | Occupation Tax Act, and the Retailers' Occupation Tax Act an | ||||||
23 | amount equal to the average monthly deficit in the Underground | ||||||
24 | Storage Tank Fund during the prior year, as certified annually | ||||||
25 | by the Illinois Environmental Protection Agency, but the total | ||||||
26 | payment into the Underground Storage Tank Fund under this Act, |
| |||||||
| |||||||
1 | the Service Use Tax Act, the Service Occupation Tax Act, and | ||||||
2 | the Retailers' Occupation Tax Act shall not exceed $18,000,000 | ||||||
3 | in any State fiscal year. As used in this paragraph, the | ||||||
4 | "average monthly deficit" shall be equal to the difference | ||||||
5 | between the average monthly claims for payment by the fund and | ||||||
6 | the average monthly revenues deposited into the fund, | ||||||
7 | excluding payments made pursuant to this paragraph. | ||||||
8 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
9 | received by the Department under this Act, the Service Use Tax | ||||||
10 | Act, the Service Occupation Tax Act, and the Retailers' | ||||||
11 | Occupation Tax Act, each month the Department shall deposit | ||||||
12 | $500,000 into the State Crime Laboratory Fund. | ||||||
13 | Of the remainder of the moneys received by the Department | ||||||
14 | pursuant to
this Act, (a) 1.75% thereof shall be paid
into the | ||||||
15 | Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and
on | ||||||
16 | and after July 1, 1989, 3.8% thereof shall be paid into the
| ||||||
17 | Build Illinois Fund; provided, however, that if in any fiscal | ||||||
18 | year the
sum of (1) the aggregate of 2.2% or 3.8%, as the case | ||||||
19 | may be, of the
moneys received by the Department and required | ||||||
20 | to be paid into the Build
Illinois Fund pursuant to Section 3 | ||||||
21 | of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax | ||||||
22 | Act, Section 9 of the Service Use
Tax Act, and Section 9 of the | ||||||
23 | Service Occupation Tax Act, such Acts being
hereinafter called | ||||||
24 | the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case | ||||||
25 | may be, of moneys being hereinafter called the "Tax Act | ||||||
26 | Amount",
and (2) the amount transferred to the Build Illinois |
| |||||||
| |||||||
1 | Fund from the State
and Local Sales Tax Reform Fund shall be | ||||||
2 | less than the Annual Specified
Amount (as defined in Section 3 | ||||||
3 | of the Retailers' Occupation Tax Act), an
amount equal to the | ||||||
4 | difference shall be immediately paid into the Build
Illinois | ||||||
5 | Fund from other moneys received by the Department pursuant to | ||||||
6 | the
Tax Acts; and further provided, that if on the last | ||||||
7 | business day of any
month the sum of (1) the Tax Act Amount | ||||||
8 | required to be deposited into the
Build Illinois Bond Account | ||||||
9 | in the Build Illinois Fund during such month
and (2) the amount | ||||||
10 | transferred during such month to the Build Illinois Fund
from | ||||||
11 | the State and Local Sales Tax Reform Fund shall have been less | ||||||
12 | than
1/12 of the Annual Specified Amount, an amount equal to | ||||||
13 | the difference
shall be immediately paid into the Build | ||||||
14 | Illinois Fund from other moneys
received by the Department | ||||||
15 | pursuant to the Tax Acts; and,
further provided, that in no | ||||||
16 | event shall the payments required under the
preceding proviso | ||||||
17 | result in aggregate payments into the Build Illinois Fund
| ||||||
18 | pursuant to this clause (b) for any fiscal year in excess of | ||||||
19 | the greater
of (i) the Tax Act Amount or (ii) the Annual | ||||||
20 | Specified Amount for such
fiscal year; and, further provided, | ||||||
21 | that the amounts payable into the Build
Illinois Fund under | ||||||
22 | this clause (b) shall be payable only until such time
as the | ||||||
23 | aggregate amount on deposit under each trust
indenture | ||||||
24 | securing Bonds issued and outstanding pursuant to the Build
| ||||||
25 | Illinois Bond Act is sufficient, taking into account any | ||||||
26 | future investment
income, to fully provide, in accordance with |
| |||||||
| |||||||
1 | such indenture, for the
defeasance of or the payment of the | ||||||
2 | principal of, premium, if any, and
interest on the Bonds | ||||||
3 | secured by such indenture and on any Bonds expected
to be | ||||||
4 | issued thereafter and all fees and costs payable with respect | ||||||
5 | thereto,
all as certified by the Director of the
Bureau of the | ||||||
6 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
7 | the last
business day of any month in which Bonds are | ||||||
8 | outstanding pursuant to the
Build Illinois Bond Act, the | ||||||
9 | aggregate of the moneys deposited
in the Build Illinois Bond | ||||||
10 | Account in the Build Illinois Fund in such month
shall be less | ||||||
11 | than the amount required to be transferred in such month from
| ||||||
12 | the Build Illinois Bond Account to the Build Illinois Bond | ||||||
13 | Retirement and
Interest Fund pursuant to Section 13 of the | ||||||
14 | Build Illinois Bond Act, an
amount equal to such deficiency | ||||||
15 | shall be immediately paid
from other moneys received by the | ||||||
16 | Department pursuant to the Tax Acts
to the Build Illinois | ||||||
17 | Fund; provided, however, that any amounts paid to the
Build | ||||||
18 | Illinois Fund in any fiscal year pursuant to this sentence | ||||||
19 | shall be
deemed to constitute payments pursuant to clause (b) | ||||||
20 | of the preceding
sentence and shall reduce the amount | ||||||
21 | otherwise payable for such fiscal year
pursuant to clause (b) | ||||||
22 | of the preceding sentence. The moneys received by
the | ||||||
23 | Department pursuant to this Act and required to be deposited | ||||||
24 | into the
Build Illinois Fund are subject to the pledge, claim | ||||||
25 | and charge set forth
in Section 12 of the Build Illinois Bond | ||||||
26 | Act. |
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1 | Subject to payment of amounts into the Build Illinois Fund | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2 | as provided in
the preceding paragraph or in any amendment | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3 | thereto hereafter enacted, the
following specified monthly | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
4 | installment of the amount requested in the
certificate of the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
5 | Chairman of the Metropolitan Pier and Exposition
Authority | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
6 | provided under Section 8.25f of the State Finance Act, but not | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
7 | in
excess of the sums designated as "Total Deposit", shall be
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
8 | deposited in the aggregate from collections under Section 9 of | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
9 | the Use Tax
Act, Section 9 of the Service Use Tax Act, Section | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
10 | 9 of the Service
Occupation Tax Act, and Section 3 of the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
11 | Retailers' Occupation Tax Act into
the McCormick Place | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
12 | Expansion Project Fund in the specified fiscal years. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
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14 | Beginning July 20, 1993 and in each month of each fiscal | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
15 | year thereafter,
one-eighth of the amount requested in the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
16 | certificate of the Chairman of
the Metropolitan Pier and | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
17 | Exposition Authority for that fiscal year, less
the amount | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
18 | deposited into the McCormick Place Expansion Project Fund by | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
19 | the
State Treasurer in the respective month under subsection | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
20 | (g) of Section 13
of the Metropolitan Pier and Exposition | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
21 | Authority Act, plus cumulative
deficiencies in the deposits | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
22 | required under this Section for previous
months and years, | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
23 | shall be deposited into the McCormick Place Expansion
Project | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
24 | Fund, until the full amount requested for the fiscal year, but | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
25 | not
in excess of the amount specified above as "Total | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
26 | Deposit", has been deposited. |
| |||||||
| |||||||
1 | Subject to payment of amounts into the Capital Projects | ||||||
2 | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, | ||||||
3 | and the McCormick Place Expansion Project Fund pursuant to the | ||||||
4 | preceding paragraphs or in any amendments thereto hereafter | ||||||
5 | enacted, for aviation fuel sold on or after December 1, 2019, | ||||||
6 | the Department shall each month deposit into the Aviation Fuel | ||||||
7 | Sales Tax Refund Fund an amount estimated by the Department to | ||||||
8 | be required for refunds of the 80% portion of the tax on | ||||||
9 | aviation fuel under this Act. The Department shall only | ||||||
10 | deposit moneys into the Aviation Fuel Sales Tax Refund Fund | ||||||
11 | under this paragraph for so long as the revenue use | ||||||
12 | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are | ||||||
13 | binding on the State. | ||||||
14 | Subject to payment of amounts into the Build Illinois Fund | ||||||
15 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
16 | preceding paragraphs or
in any amendments thereto
hereafter | ||||||
17 | enacted,
beginning July 1, 1993 and ending on September 30, | ||||||
18 | 2013, the Department shall each month pay into the Illinois
| ||||||
19 | Tax Increment Fund 0.27% of 80% of the net revenue realized for | ||||||
20 | the preceding
month from the 6.25% general rate on the selling | ||||||
21 | price of tangible personal
property. | ||||||
22 | Subject to payment of amounts into the Build Illinois Fund | ||||||
23 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
24 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
25 | enacted, beginning with the receipt of the first
report of | ||||||
26 | taxes paid by an eligible business and continuing for a |
| |||||||
| |||||||
1 | 25-year
period, the Department shall each month pay into the | ||||||
2 | Energy Infrastructure
Fund 80% of the net revenue realized | ||||||
3 | from the 6.25% general rate on the
selling price of | ||||||
4 | Illinois-mined coal that was sold to an eligible business.
For | ||||||
5 | purposes of this paragraph, the term "eligible business" means | ||||||
6 | a new
electric generating facility certified pursuant to | ||||||
7 | Section 605-332 of the
Department of Commerce and
Economic | ||||||
8 | Opportunity Law of the Civil Administrative
Code of Illinois. | ||||||
9 | Subject to payment of amounts into the Build Illinois | ||||||
10 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
11 | Tax Increment Fund, and the Energy Infrastructure Fund | ||||||
12 | pursuant to the preceding paragraphs or in any amendments to | ||||||
13 | this Section hereafter enacted, beginning on the first day of | ||||||
14 | the first calendar month to occur on or after August 26, 2014 | ||||||
15 | (the effective date of Public Act 98-1098), each month, from | ||||||
16 | the collections made under Section 9 of the Use Tax Act, | ||||||
17 | Section 9 of the Service Use Tax Act, Section 9 of the Service | ||||||
18 | Occupation Tax Act, and Section 3 of the Retailers' Occupation | ||||||
19 | Tax Act, the Department shall pay into the Tax Compliance and | ||||||
20 | Administration Fund, to be used, subject to appropriation, to | ||||||
21 | fund additional auditors and compliance personnel at the | ||||||
22 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
23 | the cash receipts collected during the preceding fiscal year | ||||||
24 | by the Audit Bureau of the Department under the Use Tax Act, | ||||||
25 | the Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
26 | Retailers' Occupation Tax Act, and associated local occupation |
| |||||||
| |||||||
1 | and use taxes administered by the Department. | ||||||
2 | Subject to payments of amounts into the Build Illinois | ||||||
3 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
4 | Tax Increment Fund, the Energy Infrastructure Fund, and the | ||||||
5 | Tax Compliance and Administration Fund as provided in this | ||||||
6 | Section, beginning on July 1, 2018 the Department shall pay | ||||||
7 | each month into the Downstate Public Transportation Fund the | ||||||
8 | moneys required to be so paid under Section 2-3 of the | ||||||
9 | Downstate Public Transportation Act. | ||||||
10 | Subject to successful execution and delivery of a | ||||||
11 | public-private agreement between the public agency and private | ||||||
12 | entity and completion of the civic build, beginning on July 1, | ||||||
13 | 2023, of the remainder of the moneys received by the | ||||||
14 | Department under the Use Tax Act, the Service Use Tax Act, the | ||||||
15 | Service Occupation Tax Act, and this Act, the Department shall | ||||||
16 | deposit the following specified deposits in the aggregate from | ||||||
17 | collections under the Use Tax Act, the Service Use Tax Act, the | ||||||
18 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
19 | Act, as required under Section 8.25g of the State Finance Act | ||||||
20 | for distribution consistent with the Public-Private | ||||||
21 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
22 | The moneys received by the Department pursuant to this Act and | ||||||
23 | required to be deposited into the Civic and Transit | ||||||
24 | Infrastructure Fund are subject to the pledge, claim, and | ||||||
25 | charge set forth in Section 25-55 of the Public-Private | ||||||
26 | Partnership for Civic and Transit Infrastructure Project Act. |
| |||||||
| |||||||
1 | As used in this paragraph, "civic build", "private entity", | ||||||
2 | "public-private agreement", and "public agency" have the | ||||||
3 | meanings provided in Section 25-10 of the Public-Private | ||||||
4 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
5 | Fiscal Year ............................Total Deposit | ||||||
6 | 2024 ....................................$200,000,000 | ||||||
7 | 2025 ....................................$206,000,000 | ||||||
8 | 2026 ....................................$212,200,000 | ||||||
9 | 2027 ....................................$218,500,000 | ||||||
10 | 2028 ....................................$225,100,000 | ||||||
11 | 2029 ....................................$288,700,000 | ||||||
12 | 2030 ....................................$298,900,000 | ||||||
13 | 2031 ....................................$309,300,000 | ||||||
14 | 2032 ....................................$320,100,000 | ||||||
15 | 2033 ....................................$331,200,000 | ||||||
16 | 2034 ....................................$341,200,000 | ||||||
17 | 2035 ....................................$351,400,000 | ||||||
18 | 2036 ....................................$361,900,000 | ||||||
19 | 2037 ....................................$372,800,000 | ||||||
20 | 2038 ....................................$384,000,000 | ||||||
21 | 2039 ....................................$395,500,000 | ||||||
22 | 2040 ....................................$407,400,000 | ||||||
23 | 2041 ....................................$419,600,000 | ||||||
24 | 2042 ....................................$432,200,000 | ||||||
25 | 2043 ....................................$445,100,000 | ||||||
26 | Beginning July 1, 2021 and until July 1, 2022, subject to |
| |||||||
| |||||||
1 | the payment of amounts into the State and Local Sales Tax | ||||||
2 | Reform Fund, the Build Illinois Fund, the McCormick Place | ||||||
3 | Expansion Project Fund, the Illinois Tax Increment Fund, the | ||||||
4 | Energy Infrastructure Fund, and the Tax Compliance and | ||||||
5 | Administration Fund as provided in this Section, the | ||||||
6 | Department shall pay each month into the Road Fund the amount | ||||||
7 | estimated to represent 16% of the net revenue realized from | ||||||
8 | the taxes imposed on motor fuel and gasohol. Beginning July 1, | ||||||
9 | 2022 and until July 1, 2023, subject to the payment of amounts | ||||||
10 | into the State and Local Sales Tax Reform Fund, the Build | ||||||
11 | Illinois Fund, the McCormick Place Expansion Project Fund, the | ||||||
12 | Illinois Tax Increment Fund, the Energy Infrastructure Fund, | ||||||
13 | and the Tax Compliance and Administration Fund as provided in | ||||||
14 | this Section, the Department shall pay each month into the | ||||||
15 | Road Fund the amount estimated to represent 32% of the net | ||||||
16 | revenue realized from the taxes imposed on motor fuel and | ||||||
17 | gasohol. Beginning July 1, 2023 and until July 1, 2024, | ||||||
18 | subject to the payment of amounts into the State and Local | ||||||
19 | Sales Tax Reform Fund, the Build Illinois Fund, the McCormick | ||||||
20 | Place Expansion Project Fund, the Illinois Tax Increment Fund, | ||||||
21 | the Energy Infrastructure Fund, and the Tax Compliance and | ||||||
22 | Administration Fund as provided in this Section, the | ||||||
23 | Department shall pay each month into the Road Fund the amount | ||||||
24 | estimated to represent 48% of the net revenue realized from | ||||||
25 | the taxes imposed on motor fuel and gasohol. Beginning July 1, | ||||||
26 | 2024 and until July 1, 2025, subject to the payment of amounts |
| |||||||
| |||||||
1 | into the State and Local Sales Tax Reform Fund, the Build | ||||||
2 | Illinois Fund, the McCormick Place Expansion Project Fund, the | ||||||
3 | Illinois Tax Increment Fund, the Energy Infrastructure Fund, | ||||||
4 | and the Tax Compliance and Administration Fund as provided in | ||||||
5 | this Section, the Department shall pay each month into the | ||||||
6 | Road Fund the amount estimated to represent 64% of the net | ||||||
7 | revenue realized from the taxes imposed on motor fuel and | ||||||
8 | gasohol. Beginning on July 1, 2025, subject to the payment of | ||||||
9 | amounts into the State and Local Sales Tax Reform Fund, the | ||||||
10 | Build Illinois Fund, the McCormick Place Expansion Project | ||||||
11 | Fund, the Illinois Tax Increment Fund, the Energy | ||||||
12 | Infrastructure Fund, and the Tax Compliance and Administration | ||||||
13 | Fund as provided in this Section, the Department shall pay | ||||||
14 | each month into the Road Fund the amount estimated to | ||||||
15 | represent 80% of the net revenue realized from the taxes | ||||||
16 | imposed on motor fuel and gasohol. As used in this paragraph | ||||||
17 | "motor fuel" has the meaning given to that term in Section 1.1 | ||||||
18 | of the Motor Fuel Tax Act, and "gasohol" has the meaning given | ||||||
19 | to that term in Section 3-40 of this Act. | ||||||
20 | Of the remainder of the moneys received by the Department | ||||||
21 | pursuant
to this Act, 75% thereof shall be paid into the State | ||||||
22 | Treasury and 25%
shall be reserved in a special account and | ||||||
23 | used only for the transfer to
the Common School Fund as part of | ||||||
24 | the monthly transfer from the General
Revenue Fund in | ||||||
25 | accordance with Section 8a of the State
Finance Act. | ||||||
26 | As soon as possible after the first day of each month, upon |
| |||||||
| |||||||
1 | certification
of the Department of Revenue, the Comptroller | ||||||
2 | shall order transferred and
the Treasurer shall transfer from | ||||||
3 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
4 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
5 | for the second preceding month.
Beginning April 1, 2000, this | ||||||
6 | transfer is no longer required
and shall not be made. | ||||||
7 | Net revenue realized for a month shall be the revenue | ||||||
8 | collected
by the State pursuant to this Act, less the amount | ||||||
9 | paid out during that
month as refunds to taxpayers for | ||||||
10 | overpayment of liability. | ||||||
11 | For greater simplicity of administration, manufacturers, | ||||||
12 | importers
and wholesalers whose products are sold at retail in | ||||||
13 | Illinois by
numerous retailers, and who wish to do so, may | ||||||
14 | assume the responsibility
for accounting and paying to the | ||||||
15 | Department all tax accruing under this
Act with respect to | ||||||
16 | such sales, if the retailers who are affected do not
make | ||||||
17 | written objection to the Department to this arrangement. | ||||||
18 | (Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; | ||||||
19 | 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article | ||||||
20 | 15, Section 15-10, eff. 6-5-19; 101-10, Article 25, Section | ||||||
21 | 25-105, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff. | ||||||
22 | 6-28-19; 101-604, eff. 12-13-19; 101-636, eff. 6-10-20.) | ||||||
23 | Section 10. The Retailers' Occupation Tax Act is amended | ||||||
24 | by changing Section 3 as follows:
|
| |||||||
| |||||||
1 | (35 ILCS 120/3) (from Ch. 120, par. 442)
| ||||||
2 | Sec. 3. Except as provided in this Section, on or before | ||||||
3 | the twentieth
day of each calendar month, every person engaged | ||||||
4 | in the business of
selling tangible personal property at | ||||||
5 | retail in this State during the
preceding calendar month shall | ||||||
6 | file a return with the Department, stating: | ||||||
7 | 1. The name of the seller; | ||||||
8 | 2. His residence address and the address of his | ||||||
9 | principal place of
business and the address of the | ||||||
10 | principal place of business (if that is
a different | ||||||
11 | address) from which he engages in the business of selling
| ||||||
12 | tangible personal property at retail in this State; | ||||||
13 | 3. Total amount of receipts received by him during the | ||||||
14 | preceding
calendar month or quarter, as the case may be, | ||||||
15 | from sales of tangible
personal property, and from | ||||||
16 | services furnished, by him during such
preceding calendar | ||||||
17 | month or quarter; | ||||||
18 | 4. Total amount received by him during the preceding | ||||||
19 | calendar month or
quarter on charge and time sales of | ||||||
20 | tangible personal property, and from
services furnished, | ||||||
21 | by him prior to the month or quarter for which the return
| ||||||
22 | is filed; | ||||||
23 | 5. Deductions allowed by law; | ||||||
24 | 6. Gross receipts which were received by him during | ||||||
25 | the preceding
calendar month or quarter and upon the basis | ||||||
26 | of which the tax is imposed; |
| |||||||
| |||||||
1 | 7. The amount of credit provided in Section 2d of this | ||||||
2 | Act; | ||||||
3 | 8. The amount of tax due; | ||||||
4 | 9. The signature of the taxpayer; and | ||||||
5 | 10. Such other reasonable information as the | ||||||
6 | Department may require. | ||||||
7 | On and after January 1, 2018, except for returns required | ||||||
8 | to be filed prior to January 1, 2023 for motor vehicles, | ||||||
9 | watercraft, aircraft, and trailers that are required to be | ||||||
10 | registered with an agency of this State, with respect to | ||||||
11 | retailers whose annual gross receipts average $20,000 or more, | ||||||
12 | all returns required to be filed pursuant to this Act shall be | ||||||
13 | filed electronically. On and after January 1, 2023, with | ||||||
14 | respect to retailers whose annual gross receipts average | ||||||
15 | $20,000 or more, all returns required to be filed pursuant to | ||||||
16 | this Act, including, but not limited to, returns for motor | ||||||
17 | vehicles, watercraft, aircraft, and trailers that are required | ||||||
18 | to be registered with an agency of this State, shall be filed | ||||||
19 | electronically. Retailers who demonstrate that they do not | ||||||
20 | have access to the Internet or demonstrate hardship in filing | ||||||
21 | electronically may petition the Department to waive the | ||||||
22 | electronic filing requirement. | ||||||
23 | If a taxpayer fails to sign a return within 30 days after | ||||||
24 | the proper notice
and demand for signature by the Department, | ||||||
25 | the return shall be considered
valid and any amount shown to be | ||||||
26 | due on the return shall be deemed assessed. |
| |||||||
| |||||||
1 | Each return shall be accompanied by the statement of | ||||||
2 | prepaid tax issued
pursuant to Section 2e for which credit is | ||||||
3 | claimed. | ||||||
4 | Prior to October 1, 2003, and on and after September 1, | ||||||
5 | 2004 a retailer may accept a Manufacturer's Purchase
Credit
| ||||||
6 | certification from a purchaser in satisfaction of Use Tax
as | ||||||
7 | provided in Section 3-85 of the Use Tax Act if the purchaser | ||||||
8 | provides the
appropriate documentation as required by Section | ||||||
9 | 3-85
of the Use Tax Act. A Manufacturer's Purchase Credit
| ||||||
10 | certification, accepted by a retailer prior to October 1, 2003 | ||||||
11 | and on and after September 1, 2004 as provided
in
Section 3-85 | ||||||
12 | of the Use Tax Act, may be used by that retailer to
satisfy | ||||||
13 | Retailers' Occupation Tax liability in the amount claimed in
| ||||||
14 | the certification, not to exceed 6.25% of the receipts
subject | ||||||
15 | to tax from a qualifying purchase. A Manufacturer's Purchase | ||||||
16 | Credit
reported on any original or amended return
filed under
| ||||||
17 | this Act after October 20, 2003 for reporting periods prior to | ||||||
18 | September 1, 2004 shall be disallowed. Manufacturer's Purchase | ||||||
19 | Purchaser Credit reported on annual returns due on or after | ||||||
20 | January 1, 2005 will be disallowed for periods prior to | ||||||
21 | September 1, 2004. No Manufacturer's
Purchase Credit may be | ||||||
22 | used after September 30, 2003 through August 31, 2004 to
| ||||||
23 | satisfy any
tax liability imposed under this Act, including | ||||||
24 | any audit liability. | ||||||
25 | The Department may require returns to be filed on a | ||||||
26 | quarterly basis.
If so required, a return for each calendar |
| |||||||
| |||||||
1 | quarter shall be filed on or
before the twentieth day of the | ||||||
2 | calendar month following the end of such
calendar quarter. The | ||||||
3 | taxpayer shall also file a return with the
Department for each | ||||||
4 | of the first two months of each calendar quarter, on or
before | ||||||
5 | the twentieth day of the following calendar month, stating: | ||||||
6 | 1. The name of the seller; | ||||||
7 | 2. The address of the principal place of business from | ||||||
8 | which he engages
in the business of selling tangible | ||||||
9 | personal property at retail in this State; | ||||||
10 | 3. The total amount of taxable receipts received by | ||||||
11 | him during the
preceding calendar month from sales of | ||||||
12 | tangible personal property by him
during such preceding | ||||||
13 | calendar month, including receipts from charge and
time | ||||||
14 | sales, but less all deductions allowed by law; | ||||||
15 | 4. The amount of credit provided in Section 2d of this | ||||||
16 | Act; | ||||||
17 | 5. The amount of tax due; and | ||||||
18 | 6. Such other reasonable information as the Department | ||||||
19 | may
require. | ||||||
20 | Every person engaged in the business of selling aviation | ||||||
21 | fuel at retail in this State during the preceding calendar | ||||||
22 | month shall, instead of reporting and paying tax as otherwise | ||||||
23 | required by this Section, report and pay such tax on a separate | ||||||
24 | aviation fuel tax return. The requirements related to the | ||||||
25 | return shall be as otherwise provided in this Section. | ||||||
26 | Notwithstanding any other provisions of this Act to the |
| |||||||
| |||||||
1 | contrary, retailers selling aviation fuel shall file all | ||||||
2 | aviation fuel tax returns and shall make all aviation fuel tax | ||||||
3 | payments by electronic means in the manner and form required | ||||||
4 | by the Department. For purposes of this Section, "aviation | ||||||
5 | fuel" means jet fuel and aviation gasoline. | ||||||
6 | Beginning on October 1, 2003, any person who is not a | ||||||
7 | licensed
distributor, importing distributor, or manufacturer, | ||||||
8 | as defined in the Liquor
Control Act of 1934, but is engaged in | ||||||
9 | the business of
selling, at retail, alcoholic liquor
shall | ||||||
10 | file a statement with the Department of Revenue, in a format
| ||||||
11 | and at a time prescribed by the Department, showing the total | ||||||
12 | amount paid for
alcoholic liquor purchased during the | ||||||
13 | preceding month and such other
information as is reasonably | ||||||
14 | required by the Department.
The Department may adopt rules to | ||||||
15 | require
that this statement be filed in an electronic or | ||||||
16 | telephonic format. Such rules
may provide for exceptions from | ||||||
17 | the filing requirements of this paragraph. For
the
purposes of | ||||||
18 | this
paragraph, the term "alcoholic liquor" shall have the | ||||||
19 | meaning prescribed in the
Liquor Control Act of 1934. | ||||||
20 | Beginning on October 1, 2003, every distributor, importing | ||||||
21 | distributor, and
manufacturer of alcoholic liquor as defined | ||||||
22 | in the Liquor Control Act of 1934,
shall file a
statement with | ||||||
23 | the Department of Revenue, no later than the 10th day of the
| ||||||
24 | month for the
preceding month during which transactions | ||||||
25 | occurred, by electronic means,
showing the
total amount of | ||||||
26 | gross receipts from the sale of alcoholic liquor sold or
|
| |||||||
| |||||||
1 | distributed during
the preceding month to purchasers; | ||||||
2 | identifying the purchaser to whom it was
sold or
distributed; | ||||||
3 | the purchaser's tax registration number; and such other
| ||||||
4 | information
reasonably required by the Department. A | ||||||
5 | distributor, importing distributor, or manufacturer of | ||||||
6 | alcoholic liquor must personally deliver, mail, or provide by | ||||||
7 | electronic means to each retailer listed on the monthly | ||||||
8 | statement a report containing a cumulative total of that | ||||||
9 | distributor's, importing distributor's, or manufacturer's | ||||||
10 | total sales of alcoholic liquor to that retailer no later than | ||||||
11 | the 10th day of the month for the preceding month during which | ||||||
12 | the transaction occurred. The distributor, importing | ||||||
13 | distributor, or manufacturer shall notify the retailer as to | ||||||
14 | the method by which the distributor, importing distributor, or | ||||||
15 | manufacturer will provide the sales information. If the | ||||||
16 | retailer is unable to receive the sales information by | ||||||
17 | electronic means, the distributor, importing distributor, or | ||||||
18 | manufacturer shall furnish the sales information by personal | ||||||
19 | delivery or by mail. For purposes of this paragraph, the term | ||||||
20 | "electronic means" includes, but is not limited to, the use of | ||||||
21 | a secure Internet website, e-mail, or facsimile. | ||||||
22 | If a total amount of less than $1 is payable, refundable or | ||||||
23 | creditable,
such amount shall be disregarded if it is less | ||||||
24 | than 50 cents and shall be
increased to $1 if it is 50 cents or | ||||||
25 | more. | ||||||
26 | Notwithstanding any other provision of this Act to the |
| |||||||
| |||||||
1 | contrary, retailers subject to tax on cannabis shall file all | ||||||
2 | cannabis tax returns and shall make all cannabis tax payments | ||||||
3 | by electronic means in the manner and form required by the | ||||||
4 | Department. | ||||||
5 | Beginning October 1, 1993,
a taxpayer who has an average | ||||||
6 | monthly tax liability of $150,000 or more shall
make all | ||||||
7 | payments required by rules of the
Department by electronic | ||||||
8 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
9 | an average monthly tax liability of $100,000 or more shall | ||||||
10 | make all
payments required by rules of the Department by | ||||||
11 | electronic funds transfer.
Beginning October 1, 1995, a | ||||||
12 | taxpayer who has an average monthly tax liability
of $50,000 | ||||||
13 | or more shall make all
payments required by rules of the | ||||||
14 | Department by electronic funds transfer.
Beginning October 1, | ||||||
15 | 2000, a taxpayer who has an annual tax liability of
$200,000 or | ||||||
16 | more shall make all payments required by rules of the | ||||||
17 | Department by
electronic funds transfer. The term "annual tax | ||||||
18 | liability" shall be the sum of
the taxpayer's liabilities | ||||||
19 | under this Act, and under all other State and local
occupation | ||||||
20 | and use tax laws administered by the Department, for the | ||||||
21 | immediately
preceding calendar year.
The term "average monthly | ||||||
22 | tax liability" shall be the sum of the
taxpayer's liabilities | ||||||
23 | under this
Act, and under all other State and local occupation | ||||||
24 | and use tax
laws administered by the Department, for the | ||||||
25 | immediately preceding calendar
year divided by 12.
Beginning | ||||||
26 | on October 1, 2002, a taxpayer who has a tax liability in the
|
| |||||||
| |||||||
1 | amount set forth in subsection (b) of Section 2505-210 of the | ||||||
2 | Department of
Revenue Law shall make all payments required by | ||||||
3 | rules of the Department by
electronic funds transfer. | ||||||
4 | Before August 1 of each year beginning in 1993, the | ||||||
5 | Department shall
notify all taxpayers required to make | ||||||
6 | payments by electronic funds
transfer. All taxpayers
required | ||||||
7 | to make payments by electronic funds transfer shall make those
| ||||||
8 | payments for
a minimum of one year beginning on October 1. | ||||||
9 | Any taxpayer not required to make payments by electronic | ||||||
10 | funds transfer may
make payments by electronic funds transfer | ||||||
11 | with
the permission of the Department. | ||||||
12 | All taxpayers required to make payment by electronic funds | ||||||
13 | transfer and
any taxpayers authorized to voluntarily make | ||||||
14 | payments by electronic funds
transfer shall make those | ||||||
15 | payments in the manner authorized by the Department. | ||||||
16 | The Department shall adopt such rules as are necessary to | ||||||
17 | effectuate a
program of electronic funds transfer and the | ||||||
18 | requirements of this Section. | ||||||
19 | Any amount which is required to be shown or reported on any | ||||||
20 | return or
other document under this Act shall, if such amount | ||||||
21 | is not a whole-dollar
amount, be increased to the nearest | ||||||
22 | whole-dollar amount in any case where
the fractional part of a | ||||||
23 | dollar is 50 cents or more, and decreased to the
nearest | ||||||
24 | whole-dollar amount where the fractional part of a dollar is | ||||||
25 | less
than 50 cents. | ||||||
26 | If the retailer is otherwise required to file a monthly |
| |||||||
| |||||||
1 | return and if the
retailer's average monthly tax liability to | ||||||
2 | the Department does not exceed
$200, the Department may | ||||||
3 | authorize his returns to be filed on a quarter
annual basis, | ||||||
4 | with the return for January, February and March of a given
year | ||||||
5 | being due by April 20 of such year; with the return for April, | ||||||
6 | May and
June of a given year being due by July 20 of such year; | ||||||
7 | with the return for
July, August and September of a given year | ||||||
8 | being due by October 20 of such
year, and with the return for | ||||||
9 | October, November and December of a given
year being due by | ||||||
10 | January 20 of the following year. | ||||||
11 | If the retailer is otherwise required to file a monthly or | ||||||
12 | quarterly
return and if the retailer's average monthly tax | ||||||
13 | liability with the
Department does not exceed $50, the | ||||||
14 | Department may authorize his returns to
be filed on an annual | ||||||
15 | basis, with the return for a given year being due by
January 20 | ||||||
16 | of the following year. | ||||||
17 | Such quarter annual and annual returns, as to form and | ||||||
18 | substance,
shall be subject to the same requirements as | ||||||
19 | monthly returns. | ||||||
20 | Notwithstanding any other provision in this Act concerning | ||||||
21 | the time
within which a retailer may file his return, in the | ||||||
22 | case of any retailer
who ceases to engage in a kind of business | ||||||
23 | which makes him responsible
for filing returns under this Act, | ||||||
24 | such retailer shall file a final
return under this Act with the | ||||||
25 | Department not more than one month after
discontinuing such | ||||||
26 | business. |
| |||||||
| |||||||
1 | Where the same person has more than one business | ||||||
2 | registered with the
Department under separate registrations | ||||||
3 | under this Act, such person may
not file each return that is | ||||||
4 | due as a single return covering all such
registered | ||||||
5 | businesses, but shall file separate returns for each such
| ||||||
6 | registered business. | ||||||
7 | In addition, with respect to motor vehicles, watercraft,
| ||||||
8 | aircraft, and trailers that are required to be registered with | ||||||
9 | an agency of
this State, except as otherwise provided in this | ||||||
10 | Section, every
retailer selling this kind of tangible personal | ||||||
11 | property shall file,
with the Department, upon a form to be | ||||||
12 | prescribed and supplied by the
Department, a separate return | ||||||
13 | for each such item of tangible personal
property which the | ||||||
14 | retailer sells, except that if, in the same
transaction, (i) a | ||||||
15 | retailer of aircraft, watercraft, motor vehicles or
trailers | ||||||
16 | transfers more than one aircraft, watercraft, motor
vehicle or | ||||||
17 | trailer to another aircraft, watercraft, motor vehicle
| ||||||
18 | retailer or trailer retailer for the purpose of resale
or (ii) | ||||||
19 | a retailer of aircraft, watercraft, motor vehicles, or | ||||||
20 | trailers
transfers more than one aircraft, watercraft, motor | ||||||
21 | vehicle, or trailer to a
purchaser for use as a qualifying | ||||||
22 | rolling stock as provided in Section 2-5 of
this Act, then
that | ||||||
23 | seller may report the transfer of all aircraft,
watercraft, | ||||||
24 | motor vehicles or trailers involved in that transaction to the
| ||||||
25 | Department on the same uniform invoice-transaction reporting | ||||||
26 | return form. For
purposes of this Section, "watercraft" means |
| |||||||
| |||||||
1 | a Class 2, Class 3, or Class 4
watercraft as defined in Section | ||||||
2 | 3-2 of the Boat Registration and Safety Act, a
personal | ||||||
3 | watercraft, or any boat equipped with an inboard motor. | ||||||
4 | In addition, with respect to motor vehicles, watercraft, | ||||||
5 | aircraft, and trailers that are required to be registered with | ||||||
6 | an agency of this State, every person who is engaged in the | ||||||
7 | business of leasing or renting such items and who, in | ||||||
8 | connection with such business, sells any such item to a | ||||||
9 | retailer for the purpose of resale is, notwithstanding any | ||||||
10 | other provision of this Section to the contrary, authorized to | ||||||
11 | meet the return-filing requirement of this Act by reporting | ||||||
12 | the transfer of all the aircraft, watercraft, motor vehicles, | ||||||
13 | or trailers transferred for resale during a month to the | ||||||
14 | Department on the same uniform invoice-transaction reporting | ||||||
15 | return form on or before the 20th of the month following the | ||||||
16 | month in which the transfer takes place. Notwithstanding any | ||||||
17 | other provision of this Act to the contrary, all returns filed | ||||||
18 | under this paragraph must be filed by electronic means in the | ||||||
19 | manner and form as required by the Department. | ||||||
20 | Any retailer who sells only motor vehicles, watercraft,
| ||||||
21 | aircraft, or trailers that are required to be registered with | ||||||
22 | an agency of
this State, so that all
retailers' occupation tax | ||||||
23 | liability is required to be reported, and is
reported, on such | ||||||
24 | transaction reporting returns and who is not otherwise
| ||||||
25 | required to file monthly or quarterly returns, need not file | ||||||
26 | monthly or
quarterly returns. However, those retailers shall |
| |||||||
| |||||||
1 | be required to
file returns on an annual basis. | ||||||
2 | The transaction reporting return, in the case of motor | ||||||
3 | vehicles
or trailers that are required to be registered with | ||||||
4 | an agency of this
State, shall
be the same document as the | ||||||
5 | Uniform Invoice referred to in Section 5-402
of the Illinois | ||||||
6 | Vehicle Code and must show the name and address of the
seller; | ||||||
7 | the name and address of the purchaser; the amount of the | ||||||
8 | selling
price including the amount allowed by the retailer for | ||||||
9 | traded-in
property, if any; the amount allowed by the retailer | ||||||
10 | for the traded-in
tangible personal property, if any, to the | ||||||
11 | extent to which Section 1 of
this Act allows an exemption for | ||||||
12 | the value of traded-in property; the
balance payable after | ||||||
13 | deducting such trade-in allowance from the total
selling | ||||||
14 | price; the amount of tax due from the retailer with respect to
| ||||||
15 | such transaction; the amount of tax collected from the | ||||||
16 | purchaser by the
retailer on such transaction (or satisfactory | ||||||
17 | evidence that such tax is
not due in that particular instance, | ||||||
18 | if that is claimed to be the fact);
the place and date of the | ||||||
19 | sale; a sufficient identification of the
property sold; such | ||||||
20 | other information as is required in Section 5-402 of
the | ||||||
21 | Illinois Vehicle Code, and such other information as the | ||||||
22 | Department
may reasonably require. | ||||||
23 | The transaction reporting return in the case of watercraft
| ||||||
24 | or aircraft must show
the name and address of the seller; the | ||||||
25 | name and address of the
purchaser; the amount of the selling | ||||||
26 | price including the amount allowed
by the retailer for |
| |||||||
| |||||||
1 | traded-in property, if any; the amount allowed by
the retailer | ||||||
2 | for the traded-in tangible personal property, if any, to
the | ||||||
3 | extent to which Section 1 of this Act allows an exemption for | ||||||
4 | the
value of traded-in property; the balance payable after | ||||||
5 | deducting such
trade-in allowance from the total selling | ||||||
6 | price; the amount of tax due
from the retailer with respect to | ||||||
7 | such transaction; the amount of tax
collected from the | ||||||
8 | purchaser by the retailer on such transaction (or
satisfactory | ||||||
9 | evidence that such tax is not due in that particular
instance, | ||||||
10 | if that is claimed to be the fact); the place and date of the
| ||||||
11 | sale, a sufficient identification of the property sold, and | ||||||
12 | such other
information as the Department may reasonably | ||||||
13 | require. | ||||||
14 | Such transaction reporting return shall be filed not later | ||||||
15 | than 20
days after the day of delivery of the item that is | ||||||
16 | being sold, but may
be filed by the retailer at any time sooner | ||||||
17 | than that if he chooses to
do so. The transaction reporting | ||||||
18 | return and tax remittance or proof of
exemption from the | ||||||
19 | Illinois use tax may be transmitted to the Department
by way of | ||||||
20 | the State agency with which, or State officer with whom the
| ||||||
21 | tangible personal property must be titled or registered (if | ||||||
22 | titling or
registration is required) if the Department and | ||||||
23 | such agency or State
officer determine that this procedure | ||||||
24 | will expedite the processing of
applications for title or | ||||||
25 | registration. | ||||||
26 | With each such transaction reporting return, the retailer |
| |||||||
| |||||||
1 | shall remit
the proper amount of tax due (or shall submit | ||||||
2 | satisfactory evidence that
the sale is not taxable if that is | ||||||
3 | the case), to the Department or its
agents, whereupon the | ||||||
4 | Department shall issue, in the purchaser's name, a
use tax | ||||||
5 | receipt (or a certificate of exemption if the Department is
| ||||||
6 | satisfied that the particular sale is tax exempt) which such | ||||||
7 | purchaser
may submit to the agency with which, or State | ||||||
8 | officer with whom, he must
title or register the tangible | ||||||
9 | personal property that is involved (if
titling or registration | ||||||
10 | is required) in support of such purchaser's
application for an | ||||||
11 | Illinois certificate or other evidence of title or
| ||||||
12 | registration to such tangible personal property. | ||||||
13 | No retailer's failure or refusal to remit tax under this | ||||||
14 | Act
precludes a user, who has paid the proper tax to the | ||||||
15 | retailer, from
obtaining his certificate of title or other | ||||||
16 | evidence of title or
registration (if titling or registration | ||||||
17 | is required) upon satisfying
the Department that such user has | ||||||
18 | paid the proper tax (if tax is due) to
the retailer. The | ||||||
19 | Department shall adopt appropriate rules to carry out
the | ||||||
20 | mandate of this paragraph. | ||||||
21 | If the user who would otherwise pay tax to the retailer | ||||||
22 | wants the
transaction reporting return filed and the payment | ||||||
23 | of the tax or proof
of exemption made to the Department before | ||||||
24 | the retailer is willing to
take these actions and such user has | ||||||
25 | not paid the tax to the retailer,
such user may certify to the | ||||||
26 | fact of such delay by the retailer and may
(upon the Department |
| |||||||
| |||||||
1 | being satisfied of the truth of such certification)
transmit | ||||||
2 | the information required by the transaction reporting return
| ||||||
3 | and the remittance for tax or proof of exemption directly to | ||||||
4 | the
Department and obtain his tax receipt or exemption | ||||||
5 | determination, in
which event the transaction reporting return | ||||||
6 | and tax remittance (if a
tax payment was required) shall be | ||||||
7 | credited by the Department to the
proper retailer's account | ||||||
8 | with the Department, but without the 2.1% or 1.75%
discount | ||||||
9 | provided for in this Section being allowed. When the user pays
| ||||||
10 | the tax directly to the Department, he shall pay the tax in the | ||||||
11 | same
amount and in the same form in which it would be remitted | ||||||
12 | if the tax had
been remitted to the Department by the retailer. | ||||||
13 | Refunds made by the seller during the preceding return | ||||||
14 | period to
purchasers, on account of tangible personal property | ||||||
15 | returned to the
seller, shall be allowed as a deduction under | ||||||
16 | subdivision 5 of his monthly
or quarterly return, as the case | ||||||
17 | may be, in case the
seller had theretofore included the | ||||||
18 | receipts from the sale of such
tangible personal property in a | ||||||
19 | return filed by him and had paid the tax
imposed by this Act | ||||||
20 | with respect to such receipts. | ||||||
21 | Where the seller is a corporation, the return filed on | ||||||
22 | behalf of such
corporation shall be signed by the president, | ||||||
23 | vice-president, secretary
or treasurer or by the properly | ||||||
24 | accredited agent of such corporation. | ||||||
25 | Where the seller is a limited liability company, the | ||||||
26 | return filed on behalf
of the limited liability company shall |
| |||||||
| |||||||
1 | be signed by a manager, member, or
properly accredited agent | ||||||
2 | of the limited liability company. | ||||||
3 | Except as provided in this Section, the retailer filing | ||||||
4 | the return
under this Section shall, at the time of filing such | ||||||
5 | return, pay to the
Department the amount of tax imposed by this | ||||||
6 | Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% | ||||||
7 | on and after January 1, 1990, or $5 per
calendar year, | ||||||
8 | whichever is greater, which is allowed to
reimburse the | ||||||
9 | retailer for the expenses incurred in keeping records,
| ||||||
10 | preparing and filing returns, remitting the tax and supplying | ||||||
11 | data to
the Department on request. On and after January 1, | ||||||
12 | 2021, a certified service provider, as defined in the Leveling | ||||||
13 | the Playing Field for Illinois Retail Act, filing the return | ||||||
14 | under this Section on behalf of a remote retailer shall, at the | ||||||
15 | time of such return, pay to the Department the amount of tax | ||||||
16 | imposed by this Act less a discount of 1.75%. A remote retailer | ||||||
17 | using a certified service provider to file a return on its | ||||||
18 | behalf, as provided in the Leveling the Playing Field for | ||||||
19 | Illinois Retail Act, is not eligible for the discount. The | ||||||
20 | discount under this Section is not allowed for the 1.25% | ||||||
21 | portion of taxes paid on aviation fuel that is subject to the | ||||||
22 | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. | ||||||
23 | 47133. Any prepayment made pursuant to Section 2d
of this Act | ||||||
24 | shall be included in the amount on which such
2.1% or 1.75% | ||||||
25 | discount is computed. In the case of retailers who report
and | ||||||
26 | pay the tax on a transaction by transaction basis, as provided |
| |||||||
| |||||||
1 | in this
Section, such discount shall be taken with each such | ||||||
2 | tax remittance
instead of when such retailer files his | ||||||
3 | periodic return. The discount allowed under this Section is | ||||||
4 | allowed only for returns that are filed in the manner required | ||||||
5 | by this Act. The Department may disallow the discount for | ||||||
6 | retailers whose certificate of registration is revoked at the | ||||||
7 | time the return is filed, but only if the Department's | ||||||
8 | decision to revoke the certificate of registration has become | ||||||
9 | final. | ||||||
10 | Before October 1, 2000, if the taxpayer's average monthly | ||||||
11 | tax liability
to the Department
under this Act, the Use Tax | ||||||
12 | Act, the Service Occupation Tax
Act, and the Service Use Tax | ||||||
13 | Act, excluding any liability for prepaid sales
tax to be | ||||||
14 | remitted in accordance with Section 2d of this Act, was
| ||||||
15 | $10,000
or more during the preceding 4 complete calendar | ||||||
16 | quarters, he shall file a
return with the Department each | ||||||
17 | month by the 20th day of the month next
following the month | ||||||
18 | during which such tax liability is incurred and shall
make | ||||||
19 | payments to the Department on or before the 7th, 15th, 22nd and | ||||||
20 | last
day of the month during which such liability is incurred.
| ||||||
21 | On and after October 1, 2000, if the taxpayer's average | ||||||
22 | monthly tax liability
to the Department under this Act, the | ||||||
23 | Use Tax Act, the Service Occupation Tax
Act, and the Service | ||||||
24 | Use Tax Act, excluding any liability for prepaid sales tax
to | ||||||
25 | be remitted in accordance with Section 2d of this Act, was | ||||||
26 | $20,000 or more
during the preceding 4 complete calendar |
| |||||||
| |||||||
1 | quarters, he shall file a return with
the Department each | ||||||
2 | month by the 20th day of the month next following the month
| ||||||
3 | during which such tax liability is incurred and shall make | ||||||
4 | payment to the
Department on or before the 7th, 15th, 22nd and | ||||||
5 | last day of the month during
which such liability is incurred.
| ||||||
6 | If the month
during which such tax liability is incurred began | ||||||
7 | prior to January 1, 1985,
each payment shall be in an amount | ||||||
8 | equal to 1/4 of the taxpayer's actual
liability for the month | ||||||
9 | or an amount set by the Department not to exceed
1/4 of the | ||||||
10 | average monthly liability of the taxpayer to the Department | ||||||
11 | for
the preceding 4 complete calendar quarters (excluding the | ||||||
12 | month of highest
liability and the month of lowest liability | ||||||
13 | in such 4 quarter period). If
the month during which such tax | ||||||
14 | liability is incurred begins on or after
January 1, 1985 and | ||||||
15 | prior to January 1, 1987, each payment shall be in an
amount | ||||||
16 | equal to 22.5% of the taxpayer's actual liability for the | ||||||
17 | month or
27.5% of the taxpayer's liability for the same | ||||||
18 | calendar
month of the preceding year. If the month during | ||||||
19 | which such tax
liability is incurred begins on or after | ||||||
20 | January 1, 1987 and prior to
January 1, 1988, each payment | ||||||
21 | shall be in an amount equal to 22.5% of the
taxpayer's actual | ||||||
22 | liability for the month or 26.25% of the taxpayer's
liability | ||||||
23 | for the same calendar month of the preceding year. If the month
| ||||||
24 | during which such tax liability is incurred begins on or after | ||||||
25 | January 1,
1988, and prior to January 1, 1989, or begins on or | ||||||
26 | after January 1, 1996, each
payment shall be in an amount
equal |
| |||||||
| |||||||
1 | to 22.5% of the taxpayer's actual liability for the month or | ||||||
2 | 25% of
the taxpayer's liability for the same calendar month of | ||||||
3 | the preceding year. If
the month during which such tax | ||||||
4 | liability is incurred begins on or after
January 1, 1989, and | ||||||
5 | prior to January 1, 1996, each payment shall be in an
amount | ||||||
6 | equal to 22.5% of the
taxpayer's actual liability for the | ||||||
7 | month or 25% of the taxpayer's
liability for the same calendar | ||||||
8 | month of the preceding year or 100% of the
taxpayer's actual | ||||||
9 | liability for the quarter monthly reporting period. The
amount | ||||||
10 | of such quarter monthly payments shall be credited against
the | ||||||
11 | final tax liability of the taxpayer's return for that month. | ||||||
12 | Before
October 1, 2000, once
applicable, the requirement of | ||||||
13 | the making of quarter monthly payments to
the Department by | ||||||
14 | taxpayers having an average monthly tax liability of
$10,000 | ||||||
15 | or more as determined in the manner provided above
shall | ||||||
16 | continue
until such taxpayer's average monthly liability to | ||||||
17 | the Department during
the preceding 4 complete calendar | ||||||
18 | quarters (excluding the month of highest
liability and the | ||||||
19 | month of lowest liability) is less than
$9,000, or until
such | ||||||
20 | taxpayer's average monthly liability to the Department as | ||||||
21 | computed for
each calendar quarter of the 4 preceding complete | ||||||
22 | calendar quarter period
is less than $10,000. However, if a | ||||||
23 | taxpayer can show the
Department that
a substantial change in | ||||||
24 | the taxpayer's business has occurred which causes
the taxpayer | ||||||
25 | to anticipate that his average monthly tax liability for the
| ||||||
26 | reasonably foreseeable future will fall below the $10,000 |
| |||||||
| |||||||
1 | threshold
stated above, then
such taxpayer
may petition the | ||||||
2 | Department for a change in such taxpayer's reporting
status. | ||||||
3 | On and after October 1, 2000, once applicable, the requirement | ||||||
4 | of
the making of quarter monthly payments to the Department by | ||||||
5 | taxpayers having an
average monthly tax liability of $20,000 | ||||||
6 | or more as determined in the manner
provided above shall | ||||||
7 | continue until such taxpayer's average monthly liability
to | ||||||
8 | the Department during the preceding 4 complete calendar | ||||||
9 | quarters (excluding
the month of highest liability and the | ||||||
10 | month of lowest liability) is less than
$19,000 or until such | ||||||
11 | taxpayer's average monthly liability to the Department as
| ||||||
12 | computed for each calendar quarter of the 4 preceding complete | ||||||
13 | calendar quarter
period is less than $20,000. However, if a | ||||||
14 | taxpayer can show the Department
that a substantial change in | ||||||
15 | the taxpayer's business has occurred which causes
the taxpayer | ||||||
16 | to anticipate that his average monthly tax liability for the
| ||||||
17 | reasonably foreseeable future will fall below the $20,000 | ||||||
18 | threshold stated
above, then such taxpayer may petition the | ||||||
19 | Department for a change in such
taxpayer's reporting status. | ||||||
20 | The Department shall change such taxpayer's
reporting status
| ||||||
21 | unless it finds that such change is seasonal in nature and not | ||||||
22 | likely to be
long term. If any such quarter monthly payment is | ||||||
23 | not paid at the time or
in the amount required by this Section, | ||||||
24 | then the taxpayer shall be liable for
penalties and interest | ||||||
25 | on the difference
between the minimum amount due as a payment | ||||||
26 | and the amount of such quarter
monthly payment actually and |
| |||||||
| |||||||
1 | timely paid, except insofar as the
taxpayer has previously | ||||||
2 | made payments for that month to the Department in
excess of the | ||||||
3 | minimum payments previously due as provided in this Section.
| ||||||
4 | The Department shall make reasonable rules and regulations to | ||||||
5 | govern the
quarter monthly payment amount and quarter monthly | ||||||
6 | payment dates for
taxpayers who file on other than a calendar | ||||||
7 | monthly basis. | ||||||
8 | The provisions of this paragraph apply before October 1, | ||||||
9 | 2001.
Without regard to whether a taxpayer is required to make | ||||||
10 | quarter monthly
payments as specified above, any taxpayer who | ||||||
11 | is required by Section 2d
of this Act to collect and remit | ||||||
12 | prepaid taxes and has collected prepaid
taxes which average in | ||||||
13 | excess of $25,000 per month during the preceding
2 complete | ||||||
14 | calendar quarters, shall file a return with the Department as
| ||||||
15 | required by Section 2f and shall make payments to the | ||||||
16 | Department on or before
the 7th, 15th, 22nd and last day of the | ||||||
17 | month during which such liability
is incurred. If the month | ||||||
18 | during which such tax liability is incurred
began prior to | ||||||
19 | September 1, 1985 (the effective date of Public Act 84-221), | ||||||
20 | each
payment shall be in an amount not less than 22.5% of the | ||||||
21 | taxpayer's actual
liability under Section 2d. If the month | ||||||
22 | during which such tax liability
is incurred begins on or after | ||||||
23 | January 1, 1986, each payment shall be in an
amount equal to | ||||||
24 | 22.5% of the taxpayer's actual liability for the month or
| ||||||
25 | 27.5% of the taxpayer's liability for the same calendar month | ||||||
26 | of the
preceding calendar year. If the month during which such |
| |||||||
| |||||||
1 | tax liability is
incurred begins on or after January 1, 1987, | ||||||
2 | each payment shall be in an
amount equal to 22.5% of the | ||||||
3 | taxpayer's actual liability for the month or
26.25% of the | ||||||
4 | taxpayer's liability for the same calendar month of the
| ||||||
5 | preceding year. The amount of such quarter monthly payments | ||||||
6 | shall be
credited against the final tax liability of the | ||||||
7 | taxpayer's return for that
month filed under this Section or | ||||||
8 | Section 2f, as the case may be. Once
applicable, the | ||||||
9 | requirement of the making of quarter monthly payments to
the | ||||||
10 | Department pursuant to this paragraph shall continue until | ||||||
11 | such
taxpayer's average monthly prepaid tax collections during | ||||||
12 | the preceding 2
complete calendar quarters is $25,000 or less. | ||||||
13 | If any such quarter monthly
payment is not paid at the time or | ||||||
14 | in the amount required, the taxpayer
shall be liable for | ||||||
15 | penalties and interest on such difference, except
insofar as | ||||||
16 | the taxpayer has previously made payments for that month in
| ||||||
17 | excess of the minimum payments previously due. | ||||||
18 | The provisions of this paragraph apply on and after | ||||||
19 | October 1, 2001.
Without regard to whether a taxpayer is | ||||||
20 | required to make quarter monthly
payments as specified above, | ||||||
21 | any taxpayer who is required by Section 2d of this
Act to | ||||||
22 | collect and remit prepaid taxes and has collected prepaid | ||||||
23 | taxes that
average in excess of $20,000 per month during the | ||||||
24 | preceding 4 complete calendar
quarters shall file a return | ||||||
25 | with the Department as required by Section 2f
and shall make | ||||||
26 | payments to the Department on or before the 7th, 15th, 22nd and
|
| |||||||
| |||||||
1 | last day of the month during which the liability is incurred. | ||||||
2 | Each payment
shall be in an amount equal to 22.5% of the | ||||||
3 | taxpayer's actual liability for the
month or 25% of the | ||||||
4 | taxpayer's liability for the same calendar month of the
| ||||||
5 | preceding year. The amount of the quarter monthly payments | ||||||
6 | shall be credited
against the final tax liability of the | ||||||
7 | taxpayer's return for that month filed
under this Section or | ||||||
8 | Section 2f, as the case may be. Once applicable, the
| ||||||
9 | requirement of the making of quarter monthly payments to the | ||||||
10 | Department
pursuant to this paragraph shall continue until the | ||||||
11 | taxpayer's average monthly
prepaid tax collections during the | ||||||
12 | preceding 4 complete calendar quarters
(excluding the month of | ||||||
13 | highest liability and the month of lowest liability) is
less | ||||||
14 | than $19,000 or until such taxpayer's average monthly | ||||||
15 | liability to the
Department as computed for each calendar | ||||||
16 | quarter of the 4 preceding complete
calendar quarters is less | ||||||
17 | than $20,000. If any such quarter monthly payment is
not paid | ||||||
18 | at the time or in the amount required, the taxpayer shall be | ||||||
19 | liable
for penalties and interest on such difference, except | ||||||
20 | insofar as the taxpayer
has previously made payments for that | ||||||
21 | month in excess of the minimum payments
previously due. | ||||||
22 | If any payment provided for in this Section exceeds
the | ||||||
23 | taxpayer's liabilities under this Act, the Use Tax Act, the | ||||||
24 | Service
Occupation Tax Act and the Service Use Tax Act, as | ||||||
25 | shown on an original
monthly return, the Department shall, if | ||||||
26 | requested by the taxpayer, issue to
the taxpayer a credit |
| |||||||
| |||||||
1 | memorandum no later than 30 days after the date of
payment. The | ||||||
2 | credit evidenced by such credit memorandum may
be assigned by | ||||||
3 | the taxpayer to a similar taxpayer under this Act, the
Use Tax | ||||||
4 | Act, the Service Occupation Tax Act or the Service Use Tax Act, | ||||||
5 | in
accordance with reasonable rules and regulations to be | ||||||
6 | prescribed by the
Department. If no such request is made, the | ||||||
7 | taxpayer may credit such excess
payment against tax liability | ||||||
8 | subsequently to be remitted to the Department
under this Act, | ||||||
9 | the Use Tax Act, the Service Occupation Tax Act or the
Service | ||||||
10 | Use Tax Act, in accordance with reasonable rules and | ||||||
11 | regulations
prescribed by the Department. If the Department | ||||||
12 | subsequently determined
that all or any part of the credit | ||||||
13 | taken was not actually due to the
taxpayer, the taxpayer's | ||||||
14 | 2.1% and 1.75% vendor's discount shall be reduced
by 2.1% or | ||||||
15 | 1.75% of the difference between the credit taken and that
| ||||||
16 | actually due, and that taxpayer shall be liable for penalties | ||||||
17 | and interest
on such difference. | ||||||
18 | If a retailer of motor fuel is entitled to a credit under | ||||||
19 | Section 2d of
this Act which exceeds the taxpayer's liability | ||||||
20 | to the Department under
this Act for the month for which the | ||||||
21 | taxpayer is filing a return, the
Department shall issue the | ||||||
22 | taxpayer a credit memorandum for the excess. | ||||||
23 | Beginning January 1, 1990, each month the Department shall | ||||||
24 | pay into
the Local Government Tax Fund, a special fund in the | ||||||
25 | State treasury which
is hereby created, the net revenue | ||||||
26 | realized for the preceding month from
the 1% tax imposed under |
| |||||||
| |||||||
1 | this Act. | ||||||
2 | Beginning January 1, 1990, each month the Department shall | ||||||
3 | pay into
the County and Mass Transit District Fund, a special | ||||||
4 | fund in the State
treasury which is hereby created, 4% of the | ||||||
5 | net revenue realized
for the preceding month from the 6.25% | ||||||
6 | general rate other than aviation fuel sold on or after | ||||||
7 | December 1, 2019. This exception for aviation fuel only | ||||||
8 | applies for so long as the revenue use requirements of 49 | ||||||
9 | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. | ||||||
10 | Beginning August 1, 2000, each
month the Department shall | ||||||
11 | pay into the
County and Mass Transit District Fund 20% of the | ||||||
12 | net revenue realized for the
preceding month from the 1.25% | ||||||
13 | rate on the selling price of motor fuel and
gasohol. Beginning | ||||||
14 | September 1, 2010, each month the Department shall pay into | ||||||
15 | the County and Mass Transit District Fund 20% of the net | ||||||
16 | revenue realized for the preceding month from the 1.25% rate | ||||||
17 | on the selling price of sales tax holiday items. | ||||||
18 | Beginning January 1, 1990, each month the Department shall | ||||||
19 | pay into
the Local Government Tax Fund 16% of the net revenue | ||||||
20 | realized for the
preceding month from the 6.25% general rate | ||||||
21 | on the selling price of
tangible personal property other than | ||||||
22 | aviation fuel sold on or after December 1, 2019. This | ||||||
23 | exception for aviation fuel only applies for so long as the | ||||||
24 | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. | ||||||
25 | 47133 are binding on the State. | ||||||
26 | For aviation fuel sold on or after December 1, 2019, each |
| |||||||
| |||||||
1 | month the Department shall pay into the State Aviation Program | ||||||
2 | Fund 20% of the net revenue realized for the preceding month | ||||||
3 | from the 6.25% general rate on the selling price of aviation | ||||||
4 | fuel, less an amount estimated by the Department to be | ||||||
5 | required for refunds of the 20% portion of the tax on aviation | ||||||
6 | fuel under this Act, which amount shall be deposited into the | ||||||
7 | Aviation Fuel Sales Tax Refund Fund. The Department shall only | ||||||
8 | pay moneys into the State Aviation Program Fund and the | ||||||
9 | Aviation Fuel Sales Tax Refund Fund under this Act for so long | ||||||
10 | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 | ||||||
11 | U.S.C. 47133 are binding on the State. | ||||||
12 | Beginning August 1, 2000, each
month the Department shall | ||||||
13 | pay into the
Local Government Tax Fund 80% of the net revenue | ||||||
14 | realized for the preceding
month from the 1.25% rate on the | ||||||
15 | selling price of motor fuel and gasohol. Beginning September | ||||||
16 | 1, 2010, each month the Department shall pay into the Local | ||||||
17 | Government Tax Fund 80% of the net revenue realized for the | ||||||
18 | preceding month from the 1.25% rate on the selling price of | ||||||
19 | sales tax holiday items. | ||||||
20 | Beginning October 1, 2009, each month the Department shall | ||||||
21 | pay into the Capital Projects Fund an amount that is equal to | ||||||
22 | an amount estimated by the Department to represent 80% of the | ||||||
23 | net revenue realized for the preceding month from the sale of | ||||||
24 | candy, grooming and hygiene products, and soft drinks that had | ||||||
25 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
26 | are now taxed at 6.25%. |
| |||||||
| |||||||
1 | Beginning July 1, 2011, each
month the Department shall | ||||||
2 | pay into the Clean Air Act Permit Fund 80% of the net revenue | ||||||
3 | realized for the
preceding month from the 6.25% general rate | ||||||
4 | on the selling price of sorbents used in Illinois in the | ||||||
5 | process of sorbent injection as used to comply with the | ||||||
6 | Environmental Protection Act or the federal Clean Air Act, but | ||||||
7 | the total payment into the Clean Air Act Permit Fund under this | ||||||
8 | Act and the Use Tax Act shall not exceed $2,000,000 in any | ||||||
9 | fiscal year. | ||||||
10 | Beginning July 1, 2013, each month the Department shall | ||||||
11 | pay into the Underground Storage Tank Fund from the proceeds | ||||||
12 | collected under this Act, the Use Tax Act, the Service Use Tax | ||||||
13 | Act, and the Service Occupation Tax Act an amount equal to the | ||||||
14 | average monthly deficit in the Underground Storage Tank Fund | ||||||
15 | during the prior year, as certified annually by the Illinois | ||||||
16 | Environmental Protection Agency, but the total payment into | ||||||
17 | the Underground Storage Tank Fund under this Act, the Use Tax | ||||||
18 | Act, the Service Use Tax Act, and the Service Occupation Tax | ||||||
19 | Act shall not exceed $18,000,000 in any State fiscal year. As | ||||||
20 | used in this paragraph, the "average monthly deficit" shall be | ||||||
21 | equal to the difference between the average monthly claims for | ||||||
22 | payment by the fund and the average monthly revenues deposited | ||||||
23 | into the fund, excluding payments made pursuant to this | ||||||
24 | paragraph. | ||||||
25 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
26 | received by the Department under the Use Tax Act, the Service |
| ||||||||||||||
| ||||||||||||||
1 | Use Tax Act, the Service Occupation Tax Act, and this Act, each | |||||||||||||
2 | month the Department shall deposit $500,000 into the State | |||||||||||||
3 | Crime Laboratory Fund. | |||||||||||||
4 | Of the remainder of the moneys received by the Department | |||||||||||||
5 | pursuant
to this Act, (a) 1.75% thereof shall be paid into the | |||||||||||||
6 | Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on | |||||||||||||
7 | and after July 1, 1989,
3.8% thereof shall be paid into the | |||||||||||||
8 | Build Illinois Fund; provided, however,
that if in any fiscal | |||||||||||||
9 | year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case | |||||||||||||
10 | may be, of the moneys received by the Department and required | |||||||||||||
11 | to
be paid into the Build Illinois Fund pursuant to this Act, | |||||||||||||
12 | Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax | |||||||||||||
13 | Act, and Section 9 of the
Service Occupation Tax Act, such Acts | |||||||||||||
14 | being hereinafter called the "Tax
Acts" and such aggregate of | |||||||||||||
15 | 2.2% or 3.8%, as the case may be, of moneys
being hereinafter | |||||||||||||
16 | called the "Tax Act Amount", and (2) the amount
transferred to | |||||||||||||
17 | the Build Illinois Fund from the State and Local Sales Tax
| |||||||||||||
18 | Reform Fund shall be less than the Annual Specified Amount (as | |||||||||||||
19 | hereinafter
defined), an amount equal to the difference shall | |||||||||||||
20 | be immediately paid into
the Build Illinois Fund from other | |||||||||||||
21 | moneys received by the Department
pursuant to the Tax Acts; | |||||||||||||
22 | the "Annual Specified Amount" means the amounts
specified | |||||||||||||
23 | below for fiscal years 1986 through 1993: | |||||||||||||
|
| ||||||||||||||||||||||||||
| ||||||||||||||||||||||||||
| ||||||||||||||||||||||||||
7 | and means the Certified Annual Debt Service Requirement (as | |||||||||||||||||||||||||
8 | defined in
Section 13 of the Build Illinois Bond Act) or the | |||||||||||||||||||||||||
9 | Tax Act Amount, whichever
is greater, for fiscal year 1994 and | |||||||||||||||||||||||||
10 | each fiscal year thereafter; and
further provided, that if on | |||||||||||||||||||||||||
11 | the last business day of any month the sum of
(1) the Tax Act | |||||||||||||||||||||||||
12 | Amount required to be deposited into the Build Illinois
Bond | |||||||||||||||||||||||||
13 | Account in the Build Illinois Fund during such month and (2) | |||||||||||||||||||||||||
14 | the
amount transferred to the Build Illinois Fund from the | |||||||||||||||||||||||||
15 | State and Local
Sales Tax Reform Fund shall have been less than | |||||||||||||||||||||||||
16 | 1/12 of the Annual
Specified Amount, an amount equal to the | |||||||||||||||||||||||||
17 | difference shall be immediately
paid into the Build Illinois | |||||||||||||||||||||||||
18 | Fund from other moneys received by the
Department pursuant to | |||||||||||||||||||||||||
19 | the Tax Acts; and, further provided, that in no
event shall the | |||||||||||||||||||||||||
20 | payments required under the preceding proviso result in
| |||||||||||||||||||||||||
21 | aggregate payments into the Build Illinois Fund pursuant to | |||||||||||||||||||||||||
22 | this clause (b)
for any fiscal year in excess of the greater of | |||||||||||||||||||||||||
23 | (i) the Tax Act Amount or
(ii) the Annual Specified Amount for | |||||||||||||||||||||||||
24 | such fiscal year. The amounts payable
into the Build Illinois | |||||||||||||||||||||||||
25 | Fund under clause (b) of the first sentence in this
paragraph | |||||||||||||||||||||||||
26 | shall be payable only until such time as the aggregate amount |
| |||||||
| |||||||
1 | on
deposit under each trust indenture securing Bonds issued | ||||||
2 | and outstanding
pursuant to the Build Illinois Bond Act is | ||||||
3 | sufficient, taking into account
any future investment income, | ||||||
4 | to fully provide, in accordance with such
indenture, for the | ||||||
5 | defeasance of or the payment of the principal of,
premium, if | ||||||
6 | any, and interest on the Bonds secured by such indenture and on
| ||||||
7 | any Bonds expected to be issued thereafter and all fees and | ||||||
8 | costs payable
with respect thereto, all as certified by the | ||||||
9 | Director of the Bureau of the
Budget (now Governor's Office of | ||||||
10 | Management and Budget). If on the last
business day of any | ||||||
11 | month in which Bonds are
outstanding pursuant to the Build | ||||||
12 | Illinois Bond Act, the aggregate of
moneys deposited in the | ||||||
13 | Build Illinois Bond Account in the Build Illinois
Fund in such | ||||||
14 | month shall be less than the amount required to be transferred
| ||||||
15 | in such month from the Build Illinois Bond Account to the Build | ||||||
16 | Illinois
Bond Retirement and Interest Fund pursuant to Section | ||||||
17 | 13 of the Build
Illinois Bond Act, an amount equal to such | ||||||
18 | deficiency shall be immediately
paid from other moneys | ||||||
19 | received by the Department pursuant to the Tax Acts
to the | ||||||
20 | Build Illinois Fund; provided, however, that any amounts paid | ||||||
21 | to the
Build Illinois Fund in any fiscal year pursuant to this | ||||||
22 | sentence shall be
deemed to constitute payments pursuant to | ||||||
23 | clause (b) of the first sentence
of this paragraph and shall | ||||||
24 | reduce the amount otherwise payable for such
fiscal year | ||||||
25 | pursuant to that clause (b). The moneys received by the
| ||||||
26 | Department pursuant to this Act and required to be deposited |
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1 | into the Build
Illinois Fund are subject to the pledge, claim | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2 | and charge set forth in
Section 12 of the Build Illinois Bond | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3 | Act. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
4 | Subject to payment of amounts into the Build Illinois Fund | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
5 | as provided in
the preceding paragraph or in any amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
6 | thereto hereafter enacted, the
following specified monthly | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
7 | installment of the amount requested in the
certificate of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
8 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
9 | provided under Section 8.25f of the State Finance Act, but not | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
10 | in
excess of sums designated as "Total Deposit", shall be | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
11 | deposited in the
aggregate from collections under Section 9 of | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
12 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
13 | 9 of the Service Occupation Tax Act, and
Section 3 of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
14 | Retailers' Occupation Tax Act into the McCormick Place
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
15 | Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
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17 | Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
18 | year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
19 | certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
20 | Exposition Authority for that fiscal year, less
the amount | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
21 | deposited into the McCormick Place Expansion Project Fund by | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
22 | the
State Treasurer in the respective month under subsection | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
23 | (g) of Section 13
of the Metropolitan Pier and Exposition | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
24 | Authority Act, plus cumulative
deficiencies in the deposits | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
25 | required under this Section for previous
months and years, | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
26 | shall be deposited into the McCormick Place Expansion
Project |
| |||||||
| |||||||
1 | Fund, until the full amount requested for the fiscal year, but | ||||||
2 | not
in excess of the amount specified above as "Total | ||||||
3 | Deposit", has been deposited. | ||||||
4 | Subject to payment of amounts into the Capital Projects | ||||||
5 | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, | ||||||
6 | and the McCormick Place Expansion Project Fund pursuant to the | ||||||
7 | preceding paragraphs or in any amendments thereto hereafter | ||||||
8 | enacted, for aviation fuel sold on or after December 1, 2019, | ||||||
9 | the Department shall each month deposit into the Aviation Fuel | ||||||
10 | Sales Tax Refund Fund an amount estimated by the Department to | ||||||
11 | be required for refunds of the 80% portion of the tax on | ||||||
12 | aviation fuel under this Act. The Department shall only | ||||||
13 | deposit moneys into the Aviation Fuel Sales Tax Refund Fund | ||||||
14 | under this paragraph for so long as the revenue use | ||||||
15 | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are | ||||||
16 | binding on the State. | ||||||
17 | Subject to payment of amounts into the Build Illinois Fund | ||||||
18 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
19 | preceding paragraphs
or in any amendments
thereto hereafter | ||||||
20 | enacted, beginning July 1, 1993 and ending on September 30, | ||||||
21 | 2013, the Department shall each
month pay into the Illinois | ||||||
22 | Tax Increment Fund 0.27% of 80% of the net revenue
realized for | ||||||
23 | the preceding month from the 6.25% general rate on the selling
| ||||||
24 | price of tangible personal property. | ||||||
25 | Subject to payment of amounts into the Build Illinois Fund | ||||||
26 | and the
McCormick Place Expansion Project Fund pursuant to the |
| |||||||
| |||||||
1 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
2 | enacted, beginning with the receipt of the first
report of | ||||||
3 | taxes paid by an eligible business and continuing for a | ||||||
4 | 25-year
period, the Department shall each month pay into the | ||||||
5 | Energy Infrastructure
Fund 80% of the net revenue realized | ||||||
6 | from the 6.25% general rate on the
selling price of | ||||||
7 | Illinois-mined coal that was sold to an eligible business.
For | ||||||
8 | purposes of this paragraph, the term "eligible business" means | ||||||
9 | a new
electric generating facility certified pursuant to | ||||||
10 | Section 605-332 of the
Department of Commerce and Economic | ||||||
11 | Opportunity
Law of the Civil Administrative Code of Illinois. | ||||||
12 | Subject to payment of amounts into the Build Illinois | ||||||
13 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
14 | Tax Increment Fund, and the Energy Infrastructure Fund | ||||||
15 | pursuant to the preceding paragraphs or in any amendments to | ||||||
16 | this Section hereafter enacted, beginning on the first day of | ||||||
17 | the first calendar month to occur on or after August 26, 2014 | ||||||
18 | (the effective date of Public Act 98-1098), each month, from | ||||||
19 | the collections made under Section 9 of the Use Tax Act, | ||||||
20 | Section 9 of the Service Use Tax Act, Section 9 of the Service | ||||||
21 | Occupation Tax Act, and Section 3 of the Retailers' Occupation | ||||||
22 | Tax Act, the Department shall pay into the Tax Compliance and | ||||||
23 | Administration Fund, to be used, subject to appropriation, to | ||||||
24 | fund additional auditors and compliance personnel at the | ||||||
25 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
26 | the cash receipts collected during the preceding fiscal year |
| |||||||
| |||||||
1 | by the Audit Bureau of the Department under the Use Tax Act, | ||||||
2 | the Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
3 | Retailers' Occupation Tax Act, and associated local occupation | ||||||
4 | and use taxes administered by the Department. | ||||||
5 | Subject to payments of amounts into the Build Illinois | ||||||
6 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
7 | Tax Increment Fund, the Energy Infrastructure Fund, and the | ||||||
8 | Tax Compliance and Administration Fund as provided in this | ||||||
9 | Section, beginning on July 1, 2018 the Department shall pay | ||||||
10 | each month into the Downstate Public Transportation Fund the | ||||||
11 | moneys required to be so paid under Section 2-3 of the | ||||||
12 | Downstate Public Transportation Act. | ||||||
13 | Subject to successful execution and delivery of a | ||||||
14 | public-private agreement between the public agency and private | ||||||
15 | entity and completion of the civic build, beginning on July 1, | ||||||
16 | 2023, of the remainder of the moneys received by the | ||||||
17 | Department under the Use Tax Act, the Service Use Tax Act, the | ||||||
18 | Service Occupation Tax Act, and this Act, the Department shall | ||||||
19 | deposit the following specified deposits in the aggregate from | ||||||
20 | collections under the Use Tax Act, the Service Use Tax Act, the | ||||||
21 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
22 | Act, as required under Section 8.25g of the State Finance Act | ||||||
23 | for distribution consistent with the Public-Private | ||||||
24 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
25 | The moneys received by the Department pursuant to this Act and | ||||||
26 | required to be deposited into the Civic and Transit |
| |||||||
| |||||||
1 | Infrastructure Fund are subject to the pledge, claim and | ||||||
2 | charge set forth in Section 25-55 of the Public-Private | ||||||
3 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
4 | As used in this paragraph, "civic build", "private entity", | ||||||
5 | "public-private agreement", and "public agency" have the | ||||||
6 | meanings provided in Section 25-10 of the Public-Private | ||||||
7 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
8 | Fiscal Year .............................Total Deposit | ||||||
9 | 2024 .....................................$200,000,000 | ||||||
10 | 2025 ....................................$206,000,000 | ||||||
11 | 2026 ....................................$212,200,000 | ||||||
12 | 2027 ....................................$218,500,000 | ||||||
13 | 2028 ....................................$225,100,000 | ||||||
14 | 2029 ....................................$288,700,000 | ||||||
15 | 2030 ....................................$298,900,000 | ||||||
16 | 2031 ....................................$309,300,000 | ||||||
17 | 2032 ....................................$320,100,000 | ||||||
18 | 2033 ....................................$331,200,000 | ||||||
19 | 2034 ....................................$341,200,000 | ||||||
20 | 2035 ....................................$351,400,000 | ||||||
21 | 2036 ....................................$361,900,000 | ||||||
22 | 2037 ....................................$372,800,000 | ||||||
23 | 2038 ....................................$384,000,000 | ||||||
24 | 2039 ....................................$395,500,000 | ||||||
25 | 2040 ....................................$407,400,000 | ||||||
26 | 2041 ....................................$419,600,000 |
| |||||||
| |||||||
1 | 2042 ....................................$432,200,000 | ||||||
2 | 2043 ....................................$445,100,000 | ||||||
3 | Beginning July 1, 2021 and until July 1, 2022, subject to | ||||||
4 | the payment of amounts into the County and Mass Transit | ||||||
5 | District Fund, the Local Government Tax Fund, the Build | ||||||
6 | Illinois Fund, the McCormick Place Expansion Project Fund, the | ||||||
7 | Illinois Tax Increment Fund, the Energy Infrastructure Fund, | ||||||
8 | and the Tax Compliance and Administration Fund as provided in | ||||||
9 | this Section, the Department shall pay each month into the | ||||||
10 | Road Fund the amount estimated to represent 16% of the net | ||||||
11 | revenue realized from the taxes imposed on motor fuel and | ||||||
12 | gasohol. Beginning July 1, 2022 and until July 1, 2023, | ||||||
13 | subject to the payment of amounts into the County and Mass | ||||||
14 | Transit District Fund, the Local Government Tax Fund, the | ||||||
15 | Build Illinois Fund, the McCormick Place Expansion Project | ||||||
16 | Fund, the Illinois Tax Increment Fund, the Energy | ||||||
17 | Infrastructure Fund, and the Tax Compliance and Administration | ||||||
18 | Fund as provided in this Section, the Department shall pay | ||||||
19 | each month into the Road Fund the amount estimated to | ||||||
20 | represent 32% of the net revenue realized from the taxes | ||||||
21 | imposed on motor fuel and gasohol. Beginning July 1, 2023 and | ||||||
22 | until July 1, 2024, subject to the payment of amounts into the | ||||||
23 | County and Mass Transit District Fund, the Local Government | ||||||
24 | Tax Fund, the Build Illinois Fund, the McCormick Place | ||||||
25 | Expansion Project Fund, the Illinois Tax Increment Fund, the | ||||||
26 | Energy Infrastructure Fund, and the Tax Compliance and |
| |||||||
| |||||||
1 | Administration Fund as provided in this Section, the | ||||||
2 | Department shall pay each month into the Road Fund the amount | ||||||
3 | estimated to represent 48% of the net revenue realized from | ||||||
4 | the taxes imposed on motor fuel and gasohol. Beginning July 1, | ||||||
5 | 2024 and until July 1, 2025, subject to the payment of amounts | ||||||
6 | into the County and Mass Transit District Fund, the Local | ||||||
7 | Government Tax Fund, the Build Illinois Fund, the McCormick | ||||||
8 | Place Expansion Project Fund, the Illinois Tax Increment Fund, | ||||||
9 | the Energy Infrastructure Fund, and the Tax Compliance and | ||||||
10 | Administration Fund as provided in this Section, the | ||||||
11 | Department shall pay each month into the Road Fund the amount | ||||||
12 | estimated to represent 64% of the net revenue realized from | ||||||
13 | the taxes imposed on motor fuel and gasohol. Beginning on July | ||||||
14 | 1, 2025, subject to the payment of amounts into the County and | ||||||
15 | Mass Transit District Fund, the Local Government Tax Fund, the | ||||||
16 | Build Illinois Fund, the McCormick Place Expansion Project | ||||||
17 | Fund, the Illinois Tax Increment Fund, the Energy | ||||||
18 | Infrastructure Fund, and the Tax Compliance and Administration | ||||||
19 | Fund as provided in this Section, the Department shall pay | ||||||
20 | each month into the Road Fund the amount estimated to | ||||||
21 | represent 80% of the net revenue realized from the taxes | ||||||
22 | imposed on motor fuel and gasohol. As used in this paragraph | ||||||
23 | "motor fuel" has the meaning given to that term in Section 1.1 | ||||||
24 | of the Motor Fuel Tax Act, and "gasohol" has the meaning given | ||||||
25 | to that term in Section 3-40 of the Use Tax Act. | ||||||
26 | Of the remainder of the moneys received by the Department |
| |||||||
| |||||||
1 | pursuant to
this Act, 75% thereof shall be paid into the State | ||||||
2 | Treasury and 25% shall
be reserved in a special account and | ||||||
3 | used only for the transfer to the
Common School Fund as part of | ||||||
4 | the monthly transfer from the General Revenue
Fund in | ||||||
5 | accordance with Section 8a of the State Finance Act. | ||||||
6 | The Department may, upon separate written notice to a | ||||||
7 | taxpayer,
require the taxpayer to prepare and file with the | ||||||
8 | Department on a form
prescribed by the Department within not | ||||||
9 | less than 60 days after receipt
of the notice an annual | ||||||
10 | information return for the tax year specified in
the notice. | ||||||
11 | Such annual return to the Department shall include a
statement | ||||||
12 | of gross receipts as shown by the retailer's last Federal | ||||||
13 | income
tax return. If the total receipts of the business as | ||||||
14 | reported in the
Federal income tax return do not agree with the | ||||||
15 | gross receipts reported to
the Department of Revenue for the | ||||||
16 | same period, the retailer shall attach
to his annual return a | ||||||
17 | schedule showing a reconciliation of the 2
amounts and the | ||||||
18 | reasons for the difference. The retailer's annual
return to | ||||||
19 | the Department shall also disclose the cost of goods sold by
| ||||||
20 | the retailer during the year covered by such return, opening | ||||||
21 | and closing
inventories of such goods for such year, costs of | ||||||
22 | goods used from stock
or taken from stock and given away by the | ||||||
23 | retailer during such year,
payroll information of the | ||||||
24 | retailer's business during such year and any
additional | ||||||
25 | reasonable information which the Department deems would be
| ||||||
26 | helpful in determining the accuracy of the monthly, quarterly |
| |||||||
| |||||||
1 | or annual
returns filed by such retailer as provided for in | ||||||
2 | this Section. | ||||||
3 | If the annual information return required by this Section | ||||||
4 | is not
filed when and as required, the taxpayer shall be liable | ||||||
5 | as follows: | ||||||
6 | (i) Until January 1, 1994, the taxpayer shall be | ||||||
7 | liable
for a penalty equal to 1/6 of 1% of the tax due from | ||||||
8 | such taxpayer under
this Act during the period to be | ||||||
9 | covered by the annual return for each
month or fraction of | ||||||
10 | a month until such return is filed as required, the
| ||||||
11 | penalty to be assessed and collected in the same manner as | ||||||
12 | any other
penalty provided for in this Act. | ||||||
13 | (ii) On and after January 1, 1994, the taxpayer shall | ||||||
14 | be
liable for a penalty as described in Section 3-4 of the | ||||||
15 | Uniform Penalty and
Interest Act. | ||||||
16 | The chief executive officer, proprietor, owner or highest | ||||||
17 | ranking
manager shall sign the annual return to certify the | ||||||
18 | accuracy of the
information contained therein. Any person who | ||||||
19 | willfully signs the
annual return containing false or | ||||||
20 | inaccurate information shall be guilty
of perjury and punished | ||||||
21 | accordingly. The annual return form prescribed
by the | ||||||
22 | Department shall include a warning that the person signing the
| ||||||
23 | return may be liable for perjury. | ||||||
24 | The provisions of this Section concerning the filing of an | ||||||
25 | annual
information return do not apply to a retailer who is not | ||||||
26 | required to
file an income tax return with the United States |
| |||||||
| |||||||
1 | Government. | ||||||
2 | As soon as possible after the first day of each month, upon | ||||||
3 | certification
of the Department of Revenue, the Comptroller | ||||||
4 | shall order transferred and
the Treasurer shall transfer from | ||||||
5 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
6 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
7 | for the second preceding
month.
Beginning April 1, 2000, this | ||||||
8 | transfer is no longer required
and shall not be made. | ||||||
9 | Net revenue realized for a month shall be the revenue | ||||||
10 | collected by the
State pursuant to this Act, less the amount | ||||||
11 | paid out during that month as
refunds to taxpayers for | ||||||
12 | overpayment of liability. | ||||||
13 | For greater simplicity of administration, manufacturers, | ||||||
14 | importers
and wholesalers whose products are sold at retail in | ||||||
15 | Illinois by
numerous retailers, and who wish to do so, may | ||||||
16 | assume the responsibility
for accounting and paying to the | ||||||
17 | Department all tax accruing under this
Act with respect to | ||||||
18 | such sales, if the retailers who are affected do not
make | ||||||
19 | written objection to the Department to this arrangement. | ||||||
20 | Any person who promotes, organizes, provides retail | ||||||
21 | selling space for
concessionaires or other types of sellers at | ||||||
22 | the Illinois State Fair, DuQuoin
State Fair, county fairs, | ||||||
23 | local fairs, art shows, flea markets and similar
exhibitions | ||||||
24 | or events, including any transient merchant as defined by | ||||||
25 | Section 2
of the Transient Merchant Act of 1987, is required to | ||||||
26 | file a report with the
Department providing the name of the |
| |||||||
| |||||||
1 | merchant's business, the name of the
person or persons engaged | ||||||
2 | in merchant's business, the permanent address and
Illinois | ||||||
3 | Retailers Occupation Tax Registration Number of the merchant, | ||||||
4 | the
dates and location of the event and other reasonable | ||||||
5 | information that the
Department may require. The report must | ||||||
6 | be filed not later than the 20th day
of the month next | ||||||
7 | following the month during which the event with retail sales
| ||||||
8 | was held. Any person who fails to file a report required by | ||||||
9 | this Section
commits a business offense and is subject to a | ||||||
10 | fine not to exceed $250. | ||||||
11 | Any person engaged in the business of selling tangible | ||||||
12 | personal
property at retail as a concessionaire or other type | ||||||
13 | of seller at the
Illinois State Fair, county fairs, art shows, | ||||||
14 | flea markets and similar
exhibitions or events, or any | ||||||
15 | transient merchants, as defined by Section 2
of the Transient | ||||||
16 | Merchant Act of 1987, may be required to make a daily report
of | ||||||
17 | the amount of such sales to the Department and to make a daily | ||||||
18 | payment of
the full amount of tax due. The Department shall | ||||||
19 | impose this
requirement when it finds that there is a | ||||||
20 | significant risk of loss of
revenue to the State at such an | ||||||
21 | exhibition or event. Such a finding
shall be based on evidence | ||||||
22 | that a substantial number of concessionaires
or other sellers | ||||||
23 | who are not residents of Illinois will be engaging in
the | ||||||
24 | business of selling tangible personal property at retail at | ||||||
25 | the
exhibition or event, or other evidence of a significant | ||||||
26 | risk of loss of revenue
to the State. The Department shall |
| |||||||
| |||||||
1 | notify concessionaires and other sellers
affected by the | ||||||
2 | imposition of this requirement. In the absence of
notification | ||||||
3 | by the Department, the concessionaires and other sellers
shall | ||||||
4 | file their returns as otherwise required in this Section. | ||||||
5 | (Source: P.A. 101-10, Article 15, Section 15-25, eff. 6-5-19; | ||||||
6 | 101-10, Article 25, Section 25-120, eff. 6-5-19; 101-27, eff. | ||||||
7 | 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19; | ||||||
8 | 101-636, eff. 6-10-20; 102-634, eff. 8-27-21; revised | ||||||
9 | 12-7-21.) | ||||||
10 | Section 15. The Property Tax Code is amended by changing | ||||||
11 | Sections 4-10 and 17-20 as follows:
| ||||||
12 | (35 ILCS 200/4-10)
| ||||||
13 | Sec. 4-10. Compensation for Certified Illinois Assessing | ||||||
14 | Officers. Subject
to the requirements for continued training, | ||||||
15 | any supervisor of assessments,
assessor, deputy assessor or | ||||||
16 | member of a board of review in any county who has
earned a
| ||||||
17 | Certified Illinois Assessing Officers Certificate from the | ||||||
18 | Illinois Property
Assessment Institute shall receive from the | ||||||
19 | State, out of funds appropriated to
the Department from the | ||||||
20 | Personal Property Tax Replacement Fund, additional | ||||||
21 | compensation of $500 per year.
| ||||||
22 | To receive a Certified Illinois Assessing Officer
| ||||||
23 | certificate, a person shall complete successfully and
pass | ||||||
24 | examinations on a basic course in assessment practice approved |
| |||||||
| |||||||
1 | by the
Department and conducted by the Institute and | ||||||
2 | additional courses totaling
not less than 60 class hours that | ||||||
3 | are designated and approved by the
Department, on the cost, | ||||||
4 | market and income approaches to value, mass
appraisal | ||||||
5 | techniques, and property tax administration.
| ||||||
6 | To continue to be eligible for the additional | ||||||
7 | compensation, a Certified
Illinois Assessing Officer must | ||||||
8 | complete successfully a minimum of 15 class
hours requiring a | ||||||
9 | written examination, and the equivalent of one seminar course
| ||||||
10 | of 15 class hours which does not require a written | ||||||
11 | examination, in each year
for which additional compensation is | ||||||
12 | sought after receipt of the certificate.
The Department shall | ||||||
13 | designate and approve courses acceptable for additional
| ||||||
14 | training, including courses in business and computer | ||||||
15 | techniques, and class
hours applicable to each course. The | ||||||
16 | Department shall specify procedures for
certifying the | ||||||
17 | completion of the additional training.
| ||||||
18 | The courses and training shall be conducted annually in a | ||||||
19 | manner and format deemed appropriate by the Department at | ||||||
20 | various convenient
locations throughout the State. At least | ||||||
21 | one course shall be conducted annually
in each county with | ||||||
22 | more than 400,000 inhabitants .
| ||||||
23 | (Source: P.A. 97-72, eff. 7-1-11.)
| ||||||
24 | (35 ILCS 200/17-20)
| ||||||
25 | Sec. 17-20. Hearing on tentative equalization factor. The |
| |||||||
| |||||||
1 | Department
shall, after publishing its tentative equalization | ||||||
2 | factor and giving notice
of hearing to the public in a | ||||||
3 | newspaper of general circulation in the county,
hold a hearing | ||||||
4 | on its estimate not less than 10 days nor more than 30 days | ||||||
5 | from
the date of the publication. The notice shall state the | ||||||
6 | provided hearing platform and accessibility instructions, | ||||||
7 | date , and time of the
hearing, which shall be held in either | ||||||
8 | Chicago or Springfield, the basis for
the estimate of the | ||||||
9 | Department, and further information as the Department may
| ||||||
10 | prescribe. The Department shall, after giving a hearing to all | ||||||
11 | interested
parties and opportunity for submitting testimony | ||||||
12 | and evidence in support of or
adverse to the estimate as the | ||||||
13 | Department considers requisite, either confirm
or revise the | ||||||
14 | estimate so as to correctly represent the considered judgment | ||||||
15 | of
the Department respecting the estimated percentage to be | ||||||
16 | added to or deducted
from the aggregate assessment of all | ||||||
17 | locally assessed property in the county
except property | ||||||
18 | assessed under Sections 10-110 through 10-140 or 10-170 | ||||||
19 | through
10-200. Within 30 days after the conclusion of the | ||||||
20 | hearing the Department
shall mail to the County Clerk, by | ||||||
21 | certified mail, its determination with
respect to such | ||||||
22 | estimated percentage to be added to or deducted from the
| ||||||
23 | aggregate assessment.
| ||||||
24 | (Source: P.A. 91-555, eff. 1-1-00.)
| ||||||
25 | Section 20. The Motor Fuel Tax Law is amended by changing |
| |||||||
| |||||||
1 | Sections 6 and 6a as follows:
| ||||||
2 | (35 ILCS 505/6) (from Ch. 120, par. 422)
| ||||||
3 | Sec. 6. Collection of tax; distributors. A distributor who | ||||||
4 | sells or
distributes any motor fuel, which he is
required by | ||||||
5 | Section 5 to report to the Department when filing a return,
| ||||||
6 | shall (except as hereinafter provided) collect at the time of | ||||||
7 | such sale and
distribution, the amount of tax imposed under | ||||||
8 | this Act on all such motor
fuel sold and distributed, and at | ||||||
9 | the time of making a return, the
distributor shall pay to the | ||||||
10 | Department the amount so collected less a discount
of 2% | ||||||
11 | through June 30, 2003 and 1.75% thereafter which is allowed to
| ||||||
12 | reimburse the distributor for the
expenses incurred
in keeping | ||||||
13 | records, preparing and filing returns, collecting and | ||||||
14 | remitting
the tax and supplying data to the Department on | ||||||
15 | request, and shall also
pay to the Department an amount equal | ||||||
16 | to the amount that would be collectible
as a tax in the event | ||||||
17 | of a sale thereof on all such motor fuel used by said
| ||||||
18 | distributor during the period covered by the return.
However, | ||||||
19 | no payment shall be made based upon dyed diesel fuel used
by | ||||||
20 | the distributor for non-highway purposes.
The discount
shall | ||||||
21 | only be applicable to the amount of tax payment which | ||||||
22 | accompanies a
return which is filed timely in accordance with | ||||||
23 | Section 5 of this Act.
In each subsequent sale of motor fuel on | ||||||
24 | which the amount of tax imposed under
this Act has been | ||||||
25 | collected as provided in this Section, the amount so
collected |
| |||||||
| |||||||
1 | shall be added to the selling price, so that the amount of tax | ||||||
2 | is
paid ultimately by the user of the motor fuel. However, no | ||||||
3 | collection or
payment shall be made in the case of the sale or | ||||||
4 | use of any motor fuel to the
extent to which such sale or use | ||||||
5 | of motor fuel may not, under the constitution
and statutes of | ||||||
6 | the United States, be made the subject of taxation by this
| ||||||
7 | State. A person whose license to act as a distributor of fuel | ||||||
8 | has been revoked
shall, at the time of making a return, also | ||||||
9 | pay to the Department an amount
equal to the amount that would | ||||||
10 | be collectible as a tax in the event of a sale
thereof on all | ||||||
11 | motor fuel, which he is required by the second paragraph of
| ||||||
12 | Section 5 to report to the Department in making a return, and | ||||||
13 | which he had on
hand on the date on which the license was | ||||||
14 | revoked, and with respect to which no
tax had been previously | ||||||
15 | paid under this Act.
| ||||||
16 | A distributor may make tax free sales of motor fuel, with | ||||||
17 | respect to
which he is otherwise required to collect the tax, | ||||||
18 | only as specified in the following items 1 through 7.
| ||||||
19 | 1. When the sale is made to a person holding a valid | ||||||
20 | unrevoked license
as a distributor, by making a specific | ||||||
21 | notation thereof on invoices or sales
slip covering each | ||||||
22 | sale.
| ||||||
23 | 2. When the sale is made with delivery to a purchaser | ||||||
24 | outside of this
State.
| ||||||
25 | 3. When the sale is made to the Federal Government or | ||||||
26 | its
instrumentalities.
|
| |||||||
| |||||||
1 | 4. When the sale is made to a municipal corporation | ||||||
2 | owning and operating
a local transportation system for | ||||||
3 | public service in this State when an
official certificate | ||||||
4 | of exemption is obtained in lieu of the tax.
| ||||||
5 | 5. When the sale is made to a privately owned public | ||||||
6 | utility owning and
operating 2 axle vehicles designed and | ||||||
7 | used for transporting more than 7
passengers, which | ||||||
8 | vehicles are used as common carriers in general
| ||||||
9 | transportation of passengers, are not devoted to any | ||||||
10 | specialized purpose
and are operated entirely within the | ||||||
11 | territorial limits of a single
municipality or of any | ||||||
12 | group of contiguous municipalities, or in a close
radius | ||||||
13 | thereof, and the operations of which are subject to the | ||||||
14 | regulations
of the Illinois Commerce Commission, when an | ||||||
15 | official certificate of
exemption is obtained in lieu of | ||||||
16 | the tax.
| ||||||
17 | 6. When a sale of special fuel is made to a person | ||||||
18 | holding a valid,
unrevoked license as a supplier, by | ||||||
19 | making a specific notation thereof on
the invoice or sales | ||||||
20 | slip covering each such sale.
| ||||||
21 | 7. When a sale of dyed diesel fuel is made by the | ||||||
22 | licensed distributor to the end user of the fuel who is not | ||||||
23 | someone
other than a licensed
distributor or a licensed | ||||||
24 | supplier for non-highway purposes and the fuel is (i) | ||||||
25 | delivered from a vehicle designed for the specific purpose | ||||||
26 | of such sales and delivered directly into a stationary |
| |||||||
| |||||||
1 | bulk storage tank that displays the notice required by | ||||||
2 | Section 4f of this Act, (ii) delivered from a vehicle | ||||||
3 | designed for the specific purpose of such sales and | ||||||
4 | delivered directly into the fuel supply tanks of | ||||||
5 | non-highway vehicles that are not required to be | ||||||
6 | registered for highway use, or (iii) dispensed from a dyed | ||||||
7 | diesel fuel dispensing facility that has withdrawal | ||||||
8 | facilities that are not readily accessible to and are not | ||||||
9 | capable of dispensing dyed diesel fuel into the fuel | ||||||
10 | supply tank of a motor vehicle. | ||||||
11 | A specific notation is required on
the
invoice or | ||||||
12 | sales slip covering such sales, and any supporting
| ||||||
13 | documentation that may be required by the Department must | ||||||
14 | be obtained by the distributor.
The distributor shall | ||||||
15 | obtain and
keep the supporting documentation in such form | ||||||
16 | as the Department may require by
rule.
| ||||||
17 | For purposes of this item 7, a dyed diesel fuel | ||||||
18 | dispensing facility is considered to have withdrawal | ||||||
19 | facilities that are "not readily accessible to and not | ||||||
20 | capable of dispensing dyed diesel fuel into the fuel | ||||||
21 | supply tank of a motor vehicle" only if the dyed diesel | ||||||
22 | fuel is delivered from: (i) a dispenser hose that is short | ||||||
23 | enough so that it will not reach the fuel supply tank of a | ||||||
24 | motor vehicle or (ii) a dispenser that is enclosed by a | ||||||
25 | fence or other physical barrier so that a vehicle cannot | ||||||
26 | pull alongside the dispenser to permit fueling.
|
| |||||||
| |||||||
1 | 8. (Blank).
| ||||||
2 | All special fuel sold or used for non-highway purposes | ||||||
3 | must have a dye
added in accordance with Section 4d of this | ||||||
4 | Law.
| ||||||
5 | All suits or other proceedings brought for the purpose of | ||||||
6 | recovering any
taxes, interest or penalties due the State of | ||||||
7 | Illinois under this Act may
be maintained in the name of the | ||||||
8 | Department.
| ||||||
9 | (Source: P.A. 96-1384, eff. 7-29-10.)
| ||||||
10 | (35 ILCS 505/6a) (from Ch. 120, par. 422a)
| ||||||
11 | Sec. 6a. Collection of tax; suppliers. A supplier, other | ||||||
12 | than a licensed
distributor, who sells or
distributes any | ||||||
13 | special fuel, which he is required by Section 5a to report
to | ||||||
14 | the Department when filing a return, shall (except as | ||||||
15 | hereinafter
provided) collect at the time of such sale and | ||||||
16 | distribution, the amount of
tax imposed under this Act on all | ||||||
17 | such special fuel sold and distributed,
and at the time of | ||||||
18 | making a return, the supplier shall pay to the
Department the | ||||||
19 | amount so collected less a discount of 2% through June 30,
2003 | ||||||
20 | and 1.75% thereafter which
is allowed
to reimburse the | ||||||
21 | supplier for the expenses incurred in keeping records,
| ||||||
22 | preparing and filing returns, collecting and remitting the tax | ||||||
23 | and
supplying data to the Department on request, and shall | ||||||
24 | also pay to the
Department an amount equal to the amount that | ||||||
25 | would be collectible as a tax
in the event of a sale thereof on |
| |||||||
| |||||||
1 | all such special fuel used by said
supplier during the period | ||||||
2 | covered by the return. However,
no payment shall be made based | ||||||
3 | upon dyed diesel fuel used by said
supplier for non-highway | ||||||
4 | purposes.
The discount
shall only be applicable to the amount | ||||||
5 | of tax payment which accompanies a
return which is filed | ||||||
6 | timely in accordance with Section 5(a) of this Act.
In each | ||||||
7 | subsequent sale of special fuel on which the amount of tax | ||||||
8 | imposed
under this Act has been collected as provided in this | ||||||
9 | Section, the amount
so collected shall be added to the selling | ||||||
10 | price, so that the amount of tax
is paid ultimately by the user | ||||||
11 | of the special fuel. However,
no collection or payment shall | ||||||
12 | be made in the case of the sale or use of
any special fuel to | ||||||
13 | the extent to which such sale or use of motor fuel
may not, | ||||||
14 | under the Constitution and statutes of the United States, be | ||||||
15 | made
the subject of taxation by this State.
| ||||||
16 | A person whose license to act as supplier of special fuel | ||||||
17 | has been revoked
shall, at the time of making a return, also | ||||||
18 | pay to the Department an amount
equal to the amount that would | ||||||
19 | be collectible as a tax in the event of a
sale thereof on all | ||||||
20 | special fuel, which he is required by the 1st paragraph
of | ||||||
21 | Section 5a to report to the Department in making a return.
| ||||||
22 | A supplier may make tax-free sales of special fuel, with | ||||||
23 | respect to which
he is otherwise required to collect the tax, | ||||||
24 | only as specified in the following items 1 through
7.
| ||||||
25 | 1. When the sale is made to the federal government or | ||||||
26 | its
instrumentalities.
|
| |||||||
| |||||||
1 | 2. When the sale is made to a municipal corporation | ||||||
2 | owning and operating
a local transportation system for | ||||||
3 | public service in this State when an
official certificate | ||||||
4 | of exemption is obtained in lieu of the tax.
| ||||||
5 | 3. When the sale is made to a privately owned public | ||||||
6 | utility owning and
operating 2 axle vehicles designed and | ||||||
7 | used for transporting more than 7
passengers, which | ||||||
8 | vehicles are used as common carriers in general
| ||||||
9 | transportation of passengers, are not devoted to any | ||||||
10 | specialized purpose
and are operated entirely within the | ||||||
11 | territorial limits of a single
municipality or of any | ||||||
12 | group of contiguous municipalities, or in a close
radius | ||||||
13 | thereof, and the operations of which are subject to the | ||||||
14 | regulations
of the Illinois Commerce Commission, when an | ||||||
15 | official certificate of
exemption is obtained in lieu of | ||||||
16 | the tax.
| ||||||
17 | 4. When a sale is made to a person holding a valid
| ||||||
18 | unrevoked license as a supplier or a distributor by making | ||||||
19 | a specific
notation thereof on invoice or sales slip | ||||||
20 | covering each such sale.
| ||||||
21 | 5. When a sale of dyed diesel fuel is made by the | ||||||
22 | licensed supplier to the end user of the fuel who is not | ||||||
23 | someone other than a
licensed distributor or licensed | ||||||
24 | supplier
for non-highway purposes and the fuel is (i) | ||||||
25 | delivered from a vehicle designed for the specific purpose | ||||||
26 | of such sales and delivered directly into a stationary |
| |||||||
| |||||||
1 | bulk storage tank that displays the notice required by | ||||||
2 | Section 4f of this Act, (ii) delivered from a vehicle | ||||||
3 | designed for the specific purpose of such sales and | ||||||
4 | delivered directly into the fuel supply tanks of | ||||||
5 | non-highway vehicles that are not required to be | ||||||
6 | registered for highway use, or (iii) dispensed from a dyed | ||||||
7 | diesel fuel dispensing facility that has withdrawal | ||||||
8 | facilities that are not readily accessible to and are not | ||||||
9 | capable of dispensing dyed diesel fuel into the fuel | ||||||
10 | supply tank of a motor vehicle. | ||||||
11 | A specific notation is required on the
invoice or | ||||||
12 | sales slip covering such sales, and any supporting
| ||||||
13 | documentation that may be required by the Department must | ||||||
14 | be obtained by the supplier.
The supplier shall obtain and
| ||||||
15 | keep the supporting documentation in such form as the | ||||||
16 | Department may require by
rule.
| ||||||
17 | For purposes of this item 5, a dyed diesel fuel | ||||||
18 | dispensing facility is considered to have withdrawal | ||||||
19 | facilities that are "not readily accessible to and not | ||||||
20 | capable of dispensing dyed diesel fuel into the fuel | ||||||
21 | supply tank of a motor vehicle" only if the dyed diesel | ||||||
22 | fuel is delivered from: (i) a dispenser hose that is short | ||||||
23 | enough so that it will not reach the fuel supply tank of a | ||||||
24 | motor vehicle or (ii) a dispenser that is enclosed by a | ||||||
25 | fence or other physical barrier so that a vehicle cannot | ||||||
26 | pull alongside the dispenser to permit fueling.
|
| |||||||
| |||||||
1 | 6. (Blank).
| ||||||
2 | 7. When a sale of special fuel is made to a person | ||||||
3 | where delivery is
made outside of this State.
| ||||||
4 | All special fuel sold or used for non-highway purposes | ||||||
5 | must have a dye
added
in accordance with Section 4d of this | ||||||
6 | Law.
| ||||||
7 | All suits or other proceedings brought for the purpose of | ||||||
8 | recovering any
taxes, interest or penalties due the State of | ||||||
9 | Illinois under this Act may
be maintained in the name of the | ||||||
10 | Department.
| ||||||
11 | (Source: P.A. 96-1384, eff. 7-29-10.)
| ||||||
12 | Section 99. Effective date. This Act takes effect January | ||||||
13 | 1, 2023, except that Section 20 and this Section take effect | ||||||
14 | upon becoming law.".
|