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1 | AN ACT concerning taxes.
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2 | Be it enacted by the People of the State of Illinois, | |||||||||||||||||||
3 | represented in the General Assembly:
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4 | Section 5. The Retailers' Occupation Tax Act is amended by | |||||||||||||||||||
5 | changing
Section 2-10 as follows:
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6 | (35 ILCS 120/2-10) (from Ch. 120, par. 441-10)
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7 | Sec. 2-10. Rate of tax. Unless otherwise provided in this | |||||||||||||||||||
8 | Section,
the tax imposed by this Act is at the rate of 6.25% of | |||||||||||||||||||
9 | gross receipts
from the sale
sales of tangible personal | |||||||||||||||||||
10 | property made in the course of
business.
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11 | Beginning on July 1, 2000 and through December 31, 2000, | |||||||||||||||||||
12 | with respect to
motor fuel, as defined in Section 1.1 of the | |||||||||||||||||||
13 | Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | |||||||||||||||||||
14 | the Use Tax Act, the tax is
imposed at the rate of 1.25%.
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15 | Within 14 days after the effective date of this amendatory | |||||||||||||||||||
16 | Act of the 91st
General Assembly, each retailer of motor fuel | |||||||||||||||||||
17 | and gasohol shall cause the
following notice to be posted in a | |||||||||||||||||||
18 | prominently visible place on each retail
dispensing device that | |||||||||||||||||||
19 | is used to dispense motor
fuel or gasohol in the State of | |||||||||||||||||||
20 | Illinois: "As of July 1, 2000, the State of
Illinois has | |||||||||||||||||||
21 | eliminated the State's share of sales tax on motor fuel and
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22 | gasohol through December 31, 2000. The price on this pump | |||||||||||||||||||
23 | should reflect the
elimination of the tax." The notice shall be | |||||||||||||||||||
24 | printed in bold print on a sign
that is no smaller than 4 | |||||||||||||||||||
25 | inches by 8 inches. The sign shall be clearly
visible to | |||||||||||||||||||
26 | customers. Any retailer who fails to post or maintain a | |||||||||||||||||||
27 | required
sign through December 31, 2000 is guilty of a petty | |||||||||||||||||||
28 | offense for which the fine
shall be $500 per day per each | |||||||||||||||||||
29 | retail premises where a violation occurs.
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30 | With respect to gasohol, as defined in the Use Tax Act, the | |||||||||||||||||||
31 | tax imposed
by this Act applies to (i) 70% of the proceeds of | |||||||||||||||||||
32 | sales made on or after
January 1, 1990, and before July 1, |
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1 | 2003, (ii) 80% of the proceeds of
sales made on or after July | ||||||
2 | 1, 2003 and on or before December 31,
2013, and (iii) 100% of | ||||||
3 | the proceeds of sales
made thereafter.
If, at any time, | ||||||
4 | however, the tax under this Act on sales of gasohol, as
defined | ||||||
5 | in
the Use Tax Act, is imposed at the rate of 1.25%, then the
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6 | tax imposed by this Act applies to 100% of the proceeds of | ||||||
7 | sales of gasohol
made during that time.
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8 | With respect to majority blended ethanol fuel, as defined | ||||||
9 | in the Use Tax Act,
the
tax
imposed by this Act does not apply | ||||||
10 | to the proceeds of sales made on or after
July 1, 2003 and on or | ||||||
11 | before December 31, 2013 but applies to 100% of the
proceeds of | ||||||
12 | sales made thereafter.
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13 | With respect to biodiesel blends, as defined in the Use Tax | ||||||
14 | Act, with no less
than 1% and no
more than 10% biodiesel, the | ||||||
15 | tax imposed by this Act
applies to (i) 80% of the proceeds of | ||||||
16 | sales made on or after July 1, 2003
and on or before December | ||||||
17 | 31, 2013 and (ii) 100% of the
proceeds of sales made | ||||||
18 | thereafter.
If, at any time, however, the tax under this Act on | ||||||
19 | sales of biodiesel blends,
as
defined in the Use Tax Act, with | ||||||
20 | no less than 1% and no more than 10% biodiesel
is imposed at | ||||||
21 | the rate of 1.25%, then the
tax imposed by this Act applies to | ||||||
22 | 100% of the proceeds of sales of biodiesel
blends with no less | ||||||
23 | than 1% and no more than 10% biodiesel
made
during that time.
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24 | With respect to 100% biodiesel, as defined in the Use Tax | ||||||
25 | Act, and biodiesel
blends, as defined in the Use Tax Act, with
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26 | more than 10% but no more than 99% biodiesel, the tax imposed | ||||||
27 | by this Act
does not apply to the proceeds of sales made on or | ||||||
28 | after July 1, 2003
and on or before December 31, 2013 but | ||||||
29 | applies to 100% of the
proceeds of sales made thereafter.
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30 | With respect to food for human consumption that is to be | ||||||
31 | consumed off the
premises where it is sold (other than | ||||||
32 | alcoholic beverages, soft drinks, and
food that has been | ||||||
33 | prepared for immediate consumption) and prescription and
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34 | nonprescription medicines, drugs, medical appliances, | ||||||
35 | modifications to a motor
vehicle for the purpose of rendering | ||||||
36 | it usable by a disabled person, and
insulin, urine testing |
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1 | materials, syringes, and needles used by diabetics, for
human | ||||||
2 | use, the tax is imposed at the rate of 1%. For the purposes of | ||||||
3 | this
Section, the term "soft drinks" means any complete, | ||||||
4 | finished, ready-to-use,
non-alcoholic drink, whether | ||||||
5 | carbonated or not, including but not limited to
soda water, | ||||||
6 | cola, fruit juice, vegetable juice, carbonated water, and all | ||||||
7 | other
preparations commonly known as soft drinks of whatever | ||||||
8 | kind or description that
are contained in any closed or sealed | ||||||
9 | bottle, can, carton, or container,
regardless of size. "Soft | ||||||
10 | drinks" does not include coffee, tea, non-carbonated
water, | ||||||
11 | infant formula, milk or milk products as defined in the Grade A
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12 | Pasteurized Milk and Milk Products Act, or drinks containing | ||||||
13 | 50% or more
natural fruit or vegetable juice.
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14 | Notwithstanding any other provisions of this
Act, "food for | ||||||
15 | human consumption that is to be consumed off the premises where
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16 | it is sold" includes all food sold through a vending machine, | ||||||
17 | except soft
drinks and food products that are dispensed hot | ||||||
18 | from a vending machine,
regardless of the location of the | ||||||
19 | vending machine.
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20 | (Source: P.A. 93-17, eff. 6-11-03.)
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