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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Use Tax Act is amended by adding Section | ||||||||||||||||||||||||||
5 | 3-13 as follows: | ||||||||||||||||||||||||||
6 | (35 ILCS 105/3-13 new) | ||||||||||||||||||||||||||
7 | Sec. 3-13. Tax holiday for energy-efficient products. | ||||||||||||||||||||||||||
8 | (a) No tax is imposed under this Act upon the privilege of
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9 | using, in this State, any energy-efficient product that is | ||||||||||||||||||||||||||
10 | purchased
at retail at a sales price of $1,500 or less if the | ||||||||||||||||||||||||||
11 | product is
purchased during a holiday period. | ||||||||||||||||||||||||||
12 | (b) For the purpose of this Section: | ||||||||||||||||||||||||||
13 | "Holiday period" means the periods each year: | ||||||||||||||||||||||||||
14 | (1) beginning at 12:01 a.m. on November 1st and | ||||||||||||||||||||||||||
15 | continuing through 11:59 p.m. on November 7th; and | ||||||||||||||||||||||||||
16 | (2) beginning at 12:01 a.m. on April 22nd and | ||||||||||||||||||||||||||
17 | continuing through 11:59 p.m. on April 28th. | ||||||||||||||||||||||||||
18 | "Energy-efficient product" means a dishwasher, clothes | ||||||||||||||||||||||||||
19 | washer, air conditioner, ceiling fan, incandescent or | ||||||||||||||||||||||||||
20 | fluorescent light bulb, dehumidifier, programmable thermostat, | ||||||||||||||||||||||||||
21 | or refrigerator that qualifies as an "Energy Star" product | ||||||||||||||||||||||||||
22 | under the
Energy Star Program administered by the United States
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23 | Environmental Protection Agency. |
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1 | (c) For purpose of this Section, a "purchase" occurs during
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2 | the tax holiday if the buyer places an order and pays the
| ||||||
3 | purchase price by cash or credit during the tax holiday period
| ||||||
4 | regardless of whether the delivery of the product occurs after | ||||||
5 | the
tax holiday period. | ||||||
6 | An energy-efficient product that is placed in a
layaway or | ||||||
7 | similar deferred plan during the holiday period is
not eligible | ||||||
8 | for the exemption unless the product is delivered to
the | ||||||
9 | purchaser during the period. An energy-efficient product that | ||||||
10 | was placed in a
layaway or similar deferred plan before the | ||||||
11 | holiday period and
is then delivered to the purchaser during | ||||||
12 | the holiday period is
eligible for the exemption. | ||||||
13 | (d) Any discount, coupon, or other credit offered either by
| ||||||
14 | the retailer or by a vendor of the retailer to reduce the final
| ||||||
15 | price to the customer must be taken into account in determining
| ||||||
16 | the selling price of the product for the purposes of this | ||||||
17 | holiday.
If the price of a product is free or reduced with the
| ||||||
18 | purchase of another energy-efficient product, then the total | ||||||
19 | price of the products may
not be averaged in order for both | ||||||
20 | products to qualify for the
holiday. | ||||||
21 | The amount of any rebate may not be considered when
| ||||||
22 | determining the selling price of an energy-efficient product | ||||||
23 | for the purposes of
this holiday. | ||||||
24 | (e) Articles that are normally sold as a unit must continue
| ||||||
25 | to be sold in that manner; they may not be priced separately
| ||||||
26 | and sold as individual items in order to be subject to the
|
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| |||||||
1 | holiday. Components
that are normally priced as separate | ||||||
2 | articles, however, may
continue to be sold as separate | ||||||
3 | articles. | ||||||
4 | (f) An energy-efficient product that a customer purchases | ||||||
5 | during
the holiday period with the use of a rain check | ||||||
6 | qualifies for the
holiday regardless of when the rain check was | ||||||
7 | issued. The
issuance of a rain check, however, during the | ||||||
8 | holiday period
does not qualify merchandise for the exemption | ||||||
9 | if the
product is actually purchased after the holiday period. | ||||||
10 | (g) If a customer purchases an energy-efficient product | ||||||
11 | during the holiday period but later exchanges the
product for a | ||||||
12 | substantially similar product of a different size,
different | ||||||
13 | color, or other feature, then no additional tax is
due even if | ||||||
14 | the exchange is made after the holiday period. | ||||||
15 | If a customer purchases an energy-efficient product
during | ||||||
16 | the holiday period, but after the holiday period has
ended, the | ||||||
17 | customer returns the product and receives credit on the
| ||||||
18 | purchase of a different product, then the newly purchased | ||||||
19 | product is
subject to the full tax rate. | ||||||
20 | If a customer purchases an energy-efficient product
before | ||||||
21 | the holiday period, but, during the holiday period, the
| ||||||
22 | customer returns the product and receives credit on the | ||||||
23 | purchase
of a different energy-efficient product, then the | ||||||
24 | newly
purchased product is subject to the exemption. | ||||||
25 | (h) Each unit of local government that imposes a use tax
| ||||||
26 | may, by resolution or ordinance, declare a tax holiday with
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1 | respect to its use tax for the same items, during the same
| ||||||
2 | periods, and under the same conditions and is encouraged to do
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3 | so. | ||||||
4 | Section 10. The Retailers' Occupation Tax Act is amended by | ||||||
5 | adding Section 2-13 as follows: | ||||||
6 | (35 ILCS 120/2-13 new) | ||||||
7 | Sec. 2-13. Tax holiday for energy-efficient products. | ||||||
8 | (a) No tax is imposed under this Act upon persons engaged
| ||||||
9 | in the business of selling, at retail, any energy-efficient | ||||||
10 | product if
the product is purchased at a sales price of $1,500 | ||||||
11 | or less during a tax-holiday
period.
| ||||||
12 | (b) For the purpose of this Section: | ||||||
13 | "Tax-holiday period" means the periods each year: | ||||||
14 | (1) beginning at 12:01 a.m. on November 1st and | ||||||
15 | continuing through 11:59 p.m. on November 7th; and | ||||||
16 | (2) beginning at 12:01 a.m. on April 22nd and | ||||||
17 | continuing through 11:59 p.m. on April 28th. | ||||||
18 | "Energy-efficient product" means a dishwasher, clothes | ||||||
19 | washer, air conditioner, ceiling fan, incandescent or | ||||||
20 | fluorescent light bulb, dehumidifier, programmable thermostat, | ||||||
21 | or refrigerator that qualifies as an "Energy Star" product | ||||||
22 | under the
Energy Star Program administered by the United States
| ||||||
23 | Environmental Protection Agency. | ||||||
24 | (c) For purpose of this Section, a "purchase" occurs during
|
| |||||||
| |||||||
1 | the tax holiday if the buyer places an order and pays the
| ||||||
2 | purchase price by cash or credit during the tax holiday period
| ||||||
3 | regardless of whether the delivery of the product occurs after | ||||||
4 | the
tax holiday period. | ||||||
5 | An energy-efficient product that is placed in a
layaway or | ||||||
6 | similar deferred plan during the holiday period is
not eligible | ||||||
7 | for the exemption unless the product is delivered to
the | ||||||
8 | purchaser during the period. An energy-efficient product that | ||||||
9 | was placed in a
layaway or similar deferred plan before the | ||||||
10 | holiday period and
is then delivered to the purchaser during | ||||||
11 | the holiday period is
eligible for the exemption. | ||||||
12 | (d) Any discount, coupon, or other credit offered either by
| ||||||
13 | the retailer or by a vendor of the retailer to reduce the final
| ||||||
14 | price to the customer must be taken into account in determining
| ||||||
15 | the selling price of the product for the purposes of this | ||||||
16 | holiday.
If the price of a product is free or reduced with the
| ||||||
17 | purchase of another energy-efficient product, then the total | ||||||
18 | price of the products may
not be averaged in order for both | ||||||
19 | products to qualify for the
holiday. | ||||||
20 | The amount of any rebate may not be considered when
| ||||||
21 | determining the selling price of an energy-efficient product | ||||||
22 | for the purposes of
this holiday. | ||||||
23 | (e) Articles that are normally sold as a unit must continue
| ||||||
24 | to be sold in that manner; they may not be priced separately
| ||||||
25 | and sold as individual items in order to be subject to the
| ||||||
26 | holiday. Components
that are normally priced as separate |
| |||||||
| |||||||
1 | articles, however, may
continue to be sold as separate | ||||||
2 | articles. | ||||||
3 | (f) An energy-efficient product that a customer purchases | ||||||
4 | during
the holiday period with the use of a rain check | ||||||
5 | qualifies for the
holiday regardless of when the rain check was | ||||||
6 | issued. The
issuance of a rain check, however, during the | ||||||
7 | holiday period
does not qualify merchandise for the exemption | ||||||
8 | if the
product is actually purchased after the holiday period. | ||||||
9 | (g) If a customer purchases an energy-efficient product | ||||||
10 | during the holiday period but later exchanges the
product for a | ||||||
11 | substantially similar product of a different size,
different | ||||||
12 | color, or other feature, then no additional tax is
due even if | ||||||
13 | the exchange is made after the holiday period. | ||||||
14 | If a customer purchases an energy-efficient product
during | ||||||
15 | the holiday period, but after the holiday period has
ended, the | ||||||
16 | customer returns the product and receives credit on the
| ||||||
17 | purchase of a different product, then the newly purchased | ||||||
18 | product is
subject to the full tax rate. | ||||||
19 | If a customer purchases an energy-efficient product
before | ||||||
20 | the holiday period, but, during the holiday period, the
| ||||||
21 | customer returns the product and receives credit on the | ||||||
22 | purchase
of a different energy-efficient product, then the | ||||||
23 | newly
purchased product is subject to the exemption. | ||||||
24 | (h) Each unit of local government that imposes a retailers' | ||||||
25 | occupation tax
may, by resolution or ordinance, declare a tax | ||||||
26 | holiday with
respect to its occupation tax for the same items, |
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1 | during the same
periods, and under the same conditions and is | ||||||
2 | encouraged to do
so.
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3 | Section 99. Effective date. This Act takes effect upon | ||||||
4 | becoming law.
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