103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB1064

 

Introduced 1/12/2023, by Rep. Rita Mayfield

 

SYNOPSIS AS INTRODUCED:
 
30 ILCS 105/5.990 new
30 ILCS 105/6z-138 new
35 ILCS 105/3-10
35 ILCS 105/9  from Ch. 120, par. 439.9
35 ILCS 110/3-10  from Ch. 120, par. 439.33-10
35 ILCS 110/9  from Ch. 120, par. 439.39
35 ILCS 115/3-10  from Ch. 120, par. 439.103-10
35 ILCS 115/9  from Ch. 120, par. 439.109
35 ILCS 120/2-10
35 ILCS 120/3  from Ch. 120, par. 442

    Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Imposes a 3.75% surcharge on firearms and firearm component parts. Amends the State Finance Act. Creates the Human Services Youth Programming Fund. Provides that the 3.75% surcharge shall be deposited into the Fund. Sets forth the purposes for which moneys in the Fund may be used. Effective immediately.


LRB103 00064 SPS 45064 b

 

 

A BILL FOR

 

HB1064LRB103 00064 SPS 45064 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The State Finance Act is amended by adding
5Sections 5.990 and 6z-138 as follows:
 
6    (30 ILCS 105/5.990 new)
7    Sec. 5.990. The Human Services Youth Programming Fund.
 
8    (30 ILCS 105/6z-138 new)
9    Sec. 6z-138. Human Services Youth Programming Fund;
10creation. The Human Services Youth Programming Fund is hereby
11created as a special fund in the State treasury. Moneys in the
12Fund may be used, subject to appropriation, by the Department
13of Human Services to provide for youth programming.
 
14    Section 10. The Use Tax Act is amended by changing
15Sections 3-10 and 9 as follows:
 
16    (35 ILCS 105/3-10)
17    Sec. 3-10. Rate of tax. Unless otherwise provided in this
18Section, the tax imposed by this Act is at the rate of 6.25% of
19either the selling price or the fair market value, if any, of
20the tangible personal property. In all cases where property

 

 

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1functionally used or consumed is the same as the property that
2was purchased at retail, then the tax is imposed on the selling
3price of the property. In all cases where property
4functionally used or consumed is a by-product or waste product
5that has been refined, manufactured, or produced from property
6purchased at retail, then the tax is imposed on the lower of
7the fair market value, if any, of the specific property so used
8in this State or on the selling price of the property purchased
9at retail. For purposes of this Section "fair market value"
10means the price at which property would change hands between a
11willing buyer and a willing seller, neither being under any
12compulsion to buy or sell and both having reasonable knowledge
13of the relevant facts. The fair market value shall be
14established by Illinois sales by the taxpayer of the same
15property as that functionally used or consumed, or if there
16are no such sales by the taxpayer, then comparable sales or
17purchases of property of like kind and character in Illinois.
18    Beginning on July 1, 2000 and through December 31, 2000,
19with respect to motor fuel, as defined in Section 1.1 of the
20Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
21the Use Tax Act, the tax is imposed at the rate of 1.25%.
22    Beginning on August 6, 2010 through August 15, 2010, and
23beginning again on August 5, 2022 through August 14, 2022,
24with respect to sales tax holiday items as defined in Section
253-6 of this Act, the tax is imposed at the rate of 1.25%.
26    With respect to gasohol, the tax imposed by this Act

 

 

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1applies to (i) 70% of the proceeds of sales made on or after
2January 1, 1990, and before July 1, 2003, (ii) 80% of the
3proceeds of sales made on or after July 1, 2003 and on or
4before July 1, 2017, and (iii) 100% of the proceeds of sales
5made thereafter. If, at any time, however, the tax under this
6Act on sales of gasohol is imposed at the rate of 1.25%, then
7the tax imposed by this Act applies to 100% of the proceeds of
8sales of gasohol made during that time.
9    With respect to majority blended ethanol fuel, the tax
10imposed by this Act does not apply to the proceeds of sales
11made on or after July 1, 2003 and on or before December 31,
122023 but applies to 100% of the proceeds of sales made
13thereafter.
14    With respect to biodiesel blends with no less than 1% and
15no more than 10% biodiesel, the tax imposed by this Act applies
16to (i) 80% of the proceeds of sales made on or after July 1,
172003 and on or before December 31, 2018 and (ii) 100% of the
18proceeds of sales made after December 31, 2018 and before
19January 1, 2024. On and after January 1, 2024 and on or before
20December 31, 2030, the taxation of biodiesel, renewable
21diesel, and biodiesel blends shall be as provided in Section
223-5.1. If, at any time, however, the tax under this Act on
23sales of biodiesel blends with no less than 1% and no more than
2410% biodiesel is imposed at the rate of 1.25%, then the tax
25imposed by this Act applies to 100% of the proceeds of sales of
26biodiesel blends with no less than 1% and no more than 10%

 

 

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1biodiesel made during that time.
2    With respect to biodiesel and biodiesel blends with more
3than 10% but no more than 99% biodiesel, the tax imposed by
4this Act does not apply to the proceeds of sales made on or
5after July 1, 2003 and on or before December 31, 2023. On and
6after January 1, 2024 and on or before December 31, 2030, the
7taxation of biodiesel, renewable diesel, and biodiesel blends
8shall be as provided in Section 3-5.1.
9    Until July 1, 2022 and beginning again on July 1, 2023,
10with respect to food for human consumption that is to be
11consumed off the premises where it is sold (other than
12alcoholic beverages, food consisting of or infused with adult
13use cannabis, soft drinks, and food that has been prepared for
14immediate consumption), the tax is imposed at the rate of 1%.
15Beginning on July 1, 2022 and until July 1, 2023, with respect
16to food for human consumption that is to be consumed off the
17premises where it is sold (other than alcoholic beverages,
18food consisting of or infused with adult use cannabis, soft
19drinks, and food that has been prepared for immediate
20consumption), the tax is imposed at the rate of 0%.
21    With respect to prescription and nonprescription
22medicines, drugs, medical appliances, products classified as
23Class III medical devices by the United States Food and Drug
24Administration that are used for cancer treatment pursuant to
25a prescription, as well as any accessories and components
26related to those devices, modifications to a motor vehicle for

 

 

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1the purpose of rendering it usable by a person with a
2disability, and insulin, blood sugar testing materials,
3syringes, and needles used by human diabetics, the tax is
4imposed at the rate of 1%. For the purposes of this Section,
5until September 1, 2009: the term "soft drinks" means any
6complete, finished, ready-to-use, non-alcoholic drink, whether
7carbonated or not, including, but not limited to, soda water,
8cola, fruit juice, vegetable juice, carbonated water, and all
9other preparations commonly known as soft drinks of whatever
10kind or description that are contained in any closed or sealed
11bottle, can, carton, or container, regardless of size; but
12"soft drinks" does not include coffee, tea, non-carbonated
13water, infant formula, milk or milk products as defined in the
14Grade A Pasteurized Milk and Milk Products Act, or drinks
15containing 50% or more natural fruit or vegetable juice.
16    Notwithstanding any other provisions of this Act,
17beginning September 1, 2009, "soft drinks" means non-alcoholic
18beverages that contain natural or artificial sweeteners. "Soft
19drinks" does do not include beverages that contain milk or
20milk products, soy, rice or similar milk substitutes, or
21greater than 50% of vegetable or fruit juice by volume.
22    Until August 1, 2009, and notwithstanding any other
23provisions of this Act, "food for human consumption that is to
24be consumed off the premises where it is sold" includes all
25food sold through a vending machine, except soft drinks and
26food products that are dispensed hot from a vending machine,

 

 

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1regardless of the location of the vending machine. Beginning
2August 1, 2009, and notwithstanding any other provisions of
3this Act, "food for human consumption that is to be consumed
4off the premises where it is sold" includes all food sold
5through a vending machine, except soft drinks, candy, and food
6products that are dispensed hot from a vending machine,
7regardless of the location of the vending machine.
8    Notwithstanding any other provisions of this Act,
9beginning September 1, 2009, "food for human consumption that
10is to be consumed off the premises where it is sold" does not
11include candy. For purposes of this Section, "candy" means a
12preparation of sugar, honey, or other natural or artificial
13sweeteners in combination with chocolate, fruits, nuts or
14other ingredients or flavorings in the form of bars, drops, or
15pieces. "Candy" does not include any preparation that contains
16flour or requires refrigeration.
17    Notwithstanding any other provisions of this Act,
18beginning September 1, 2009, "nonprescription medicines and
19drugs" does not include grooming and hygiene products. For
20purposes of this Section, "grooming and hygiene products"
21includes, but is not limited to, soaps and cleaning solutions,
22shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
23lotions and screens, unless those products are available by
24prescription only, regardless of whether the products meet the
25definition of "over-the-counter-drugs". For the purposes of
26this paragraph, "over-the-counter-drug" means a drug for human

 

 

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1use that contains a label that identifies the product as a drug
2as required by 21 CFR C.F.R. 201.66. The
3"over-the-counter-drug" label includes:
4        (A) a A "Drug Facts" panel; or
5        (B) a A statement of the "active ingredient(s)" with a
6    list of those ingredients contained in the compound,
7    substance or preparation.
8    Beginning on January 1, 2014 (the effective date of Public
9Act 98-122) this amendatory Act of the 98th General Assembly,
10"prescription and nonprescription medicines and drugs"
11includes medical cannabis purchased from a registered
12dispensing organization under the Compassionate Use of Medical
13Cannabis Program Act.
14    As used in this Section, "adult use cannabis" means
15cannabis subject to tax under the Cannabis Cultivation
16Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
17and does not include cannabis subject to tax under the
18Compassionate Use of Medical Cannabis Program Act.
19    If the property that is purchased at retail from a
20retailer is acquired outside Illinois and used outside
21Illinois before being brought to Illinois for use here and is
22taxable under this Act, the "selling price" on which the tax is
23computed shall be reduced by an amount that represents a
24reasonable allowance for depreciation for the period of prior
25out-of-state use.
26    Beginning January 1, 2024, in addition to all other rates

 

 

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1of tax imposed under this Act, a surcharge of 3.75% is imposed
2on the selling price of (i) each firearm purchased in the State
3and (ii) each firearm component part that is purchased in the
4State and sold separately from the firearm. "Firearm" has the
5meaning ascribed to that term in Section 1.1 of the Firearm
6Owners Identification Card Act.
7(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
8102-4, eff. 4-27-21; 102-700, Article 20, Section 20-5, eff.
94-19-22; 102-700, Article 60, Section 60-15, eff. 4-19-22;
10102-700, Article 65, Section 65-5, eff. 4-19-22; revised
115-27-22.)
 
12    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
13    (Text of Section before amendment by P.A. 102-1019)
14    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
15and trailers that are required to be registered with an agency
16of this State, each retailer required or authorized to collect
17the tax imposed by this Act shall pay to the Department the
18amount of such tax (except as otherwise provided) at the time
19when he is required to file his return for the period during
20which such tax was collected, less a discount of 2.1% prior to
21January 1, 1990, and 1.75% on and after January 1, 1990, or $5
22per calendar year, whichever is greater, which is allowed to
23reimburse the retailer for expenses incurred in collecting the
24tax, keeping records, preparing and filing returns, remitting
25the tax and supplying data to the Department on request. When

 

 

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1determining the discount allowed under this Section, retailers
2shall include the amount of tax that would have been due at the
36.25% rate but for the 1.25% rate imposed on sales tax holiday
4items under Public Act 102-700 this amendatory Act of the
5102nd General Assembly. The discount under this Section is not
6allowed for the 1.25% portion of taxes paid on aviation fuel
7that is subject to the revenue use requirements of 49 U.S.C.
847107(b) and 49 U.S.C. 47133. When determining the discount
9allowed under this Section, retailers shall include the amount
10of tax that would have been due at the 1% rate but for the 0%
11rate imposed under Public Act 102-700 this amendatory Act of
12the 102nd General Assembly. In the case of retailers who
13report and pay the tax on a transaction by transaction basis,
14as provided in this Section, such discount shall be taken with
15each such tax remittance instead of when such retailer files
16his periodic return. The discount allowed under this Section
17is allowed only for returns that are filed in the manner
18required by this Act. The Department may disallow the discount
19for retailers whose certificate of registration is revoked at
20the time the return is filed, but only if the Department's
21decision to revoke the certificate of registration has become
22final. A retailer need not remit that part of any tax collected
23by him to the extent that he is required to remit and does
24remit the tax imposed by the Retailers' Occupation Tax Act,
25with respect to the sale of the same property.
26    Where such tangible personal property is sold under a

 

 

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1conditional sales contract, or under any other form of sale
2wherein the payment of the principal sum, or a part thereof, is
3extended beyond the close of the period for which the return is
4filed, the retailer, in collecting the tax (except as to motor
5vehicles, watercraft, aircraft, and trailers that are required
6to be registered with an agency of this State), may collect for
7each tax return period, only the tax applicable to that part of
8the selling price actually received during such tax return
9period.
10    Except as provided in this Section, on or before the
11twentieth day of each calendar month, such retailer shall file
12a return for the preceding calendar month. Such return shall
13be filed on forms prescribed by the Department and shall
14furnish such information as the Department may reasonably
15require. The return shall include the gross receipts on food
16for human consumption that is to be consumed off the premises
17where it is sold (other than alcoholic beverages, food
18consisting of or infused with adult use cannabis, soft drinks,
19and food that has been prepared for immediate consumption)
20which were received during the preceding calendar month,
21quarter, or year, as appropriate, and upon which tax would
22have been due but for the 0% rate imposed under Public Act
23102-700 this amendatory Act of the 102nd General Assembly. The
24return shall also include the amount of tax that would have
25been due on food for human consumption that is to be consumed
26off the premises where it is sold (other than alcoholic

 

 

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1beverages, food consisting of or infused with adult use
2cannabis, soft drinks, and food that has been prepared for
3immediate consumption) but for the 0% rate imposed under
4Public Act 102-700 this amendatory Act of the 102nd General
5Assembly.
6    On and after January 1, 2018, except for returns for motor
7vehicles, watercraft, aircraft, and trailers that are required
8to be registered with an agency of this State, with respect to
9retailers whose annual gross receipts average $20,000 or more,
10all returns required to be filed pursuant to this Act shall be
11filed electronically. Retailers who demonstrate that they do
12not have access to the Internet or demonstrate hardship in
13filing electronically may petition the Department to waive the
14electronic filing requirement.
15    The Department may require returns to be filed on a
16quarterly basis. If so required, a return for each calendar
17quarter shall be filed on or before the twentieth day of the
18calendar month following the end of such calendar quarter. The
19taxpayer shall also file a return with the Department for each
20of the first two months of each calendar quarter, on or before
21the twentieth day of the following calendar month, stating:
22        1. The name of the seller;
23        2. The address of the principal place of business from
24    which he engages in the business of selling tangible
25    personal property at retail in this State;
26        3. The total amount of taxable receipts received by

 

 

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1    him during the preceding calendar month from sales of
2    tangible personal property by him during such preceding
3    calendar month, including receipts from charge and time
4    sales, but less all deductions allowed by law;
5        4. The amount of credit provided in Section 2d of this
6    Act;
7        5. The amount of tax due;
8        5-5. The signature of the taxpayer; and
9        6. Such other reasonable information as the Department
10    may require.
11    Each retailer required or authorized to collect the tax
12imposed by this Act on aviation fuel sold at retail in this
13State during the preceding calendar month shall, instead of
14reporting and paying tax on aviation fuel as otherwise
15required by this Section, report and pay such tax on a separate
16aviation fuel tax return. The requirements related to the
17return shall be as otherwise provided in this Section.
18Notwithstanding any other provisions of this Act to the
19contrary, retailers collecting tax on aviation fuel shall file
20all aviation fuel tax returns and shall make all aviation fuel
21tax payments by electronic means in the manner and form
22required by the Department. For purposes of this Section,
23"aviation fuel" means jet fuel and aviation gasoline.
24    If a taxpayer fails to sign a return within 30 days after
25the proper notice and demand for signature by the Department,
26the return shall be considered valid and any amount shown to be

 

 

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1due on the return shall be deemed assessed.
2    Notwithstanding any other provision of this Act to the
3contrary, retailers subject to tax on cannabis shall file all
4cannabis tax returns and shall make all cannabis tax payments
5by electronic means in the manner and form required by the
6Department.
7    Beginning October 1, 1993, a taxpayer who has an average
8monthly tax liability of $150,000 or more shall make all
9payments required by rules of the Department by electronic
10funds transfer. Beginning October 1, 1994, a taxpayer who has
11an average monthly tax liability of $100,000 or more shall
12make all payments required by rules of the Department by
13electronic funds transfer. Beginning October 1, 1995, a
14taxpayer who has an average monthly tax liability of $50,000
15or more shall make all payments required by rules of the
16Department by electronic funds transfer. Beginning October 1,
172000, a taxpayer who has an annual tax liability of $200,000 or
18more shall make all payments required by rules of the
19Department by electronic funds transfer. The term "annual tax
20liability" shall be the sum of the taxpayer's liabilities
21under this Act, and under all other State and local occupation
22and use tax laws administered by the Department, for the
23immediately preceding calendar year. The term "average monthly
24tax liability" means the sum of the taxpayer's liabilities
25under this Act, and under all other State and local occupation
26and use tax laws administered by the Department, for the

 

 

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1immediately preceding calendar year divided by 12. Beginning
2on October 1, 2002, a taxpayer who has a tax liability in the
3amount set forth in subsection (b) of Section 2505-210 of the
4Department of Revenue Law shall make all payments required by
5rules of the Department by electronic funds transfer.
6    Before August 1 of each year beginning in 1993, the
7Department shall notify all taxpayers required to make
8payments by electronic funds transfer. All taxpayers required
9to make payments by electronic funds transfer shall make those
10payments for a minimum of one year beginning on October 1.
11    Any taxpayer not required to make payments by electronic
12funds transfer may make payments by electronic funds transfer
13with the permission of the Department.
14    All taxpayers required to make payment by electronic funds
15transfer and any taxpayers authorized to voluntarily make
16payments by electronic funds transfer shall make those
17payments in the manner authorized by the Department.
18    The Department shall adopt such rules as are necessary to
19effectuate a program of electronic funds transfer and the
20requirements of this Section.
21    Before October 1, 2000, if the taxpayer's average monthly
22tax liability to the Department under this Act, the Retailers'
23Occupation Tax Act, the Service Occupation Tax Act, the
24Service Use Tax Act was $10,000 or more during the preceding 4
25complete calendar quarters, he shall file a return with the
26Department each month by the 20th day of the month next

 

 

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1following the month during which such tax liability is
2incurred and shall make payments to the Department on or
3before the 7th, 15th, 22nd and last day of the month during
4which such liability is incurred. On and after October 1,
52000, if the taxpayer's average monthly tax liability to the
6Department under this Act, the Retailers' Occupation Tax Act,
7the Service Occupation Tax Act, and the Service Use Tax Act was
8$20,000 or more during the preceding 4 complete calendar
9quarters, he shall file a return with the Department each
10month by the 20th day of the month next following the month
11during which such tax liability is incurred and shall make
12payment to the Department on or before the 7th, 15th, 22nd and
13last day of the month during which such liability is incurred.
14If the month during which such tax liability is incurred began
15prior to January 1, 1985, each payment shall be in an amount
16equal to 1/4 of the taxpayer's actual liability for the month
17or an amount set by the Department not to exceed 1/4 of the
18average monthly liability of the taxpayer to the Department
19for the preceding 4 complete calendar quarters (excluding the
20month of highest liability and the month of lowest liability
21in such 4 quarter period). If the month during which such tax
22liability is incurred begins on or after January 1, 1985, and
23prior to January 1, 1987, each payment shall be in an amount
24equal to 22.5% of the taxpayer's actual liability for the
25month or 27.5% of the taxpayer's liability for the same
26calendar month of the preceding year. If the month during

 

 

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1which such tax liability is incurred begins on or after
2January 1, 1987, and prior to January 1, 1988, each payment
3shall be in an amount equal to 22.5% of the taxpayer's actual
4liability for the month or 26.25% of the taxpayer's liability
5for the same calendar month of the preceding year. If the month
6during which such tax liability is incurred begins on or after
7January 1, 1988, and prior to January 1, 1989, or begins on or
8after January 1, 1996, each payment shall be in an amount equal
9to 22.5% of the taxpayer's actual liability for the month or
1025% of the taxpayer's liability for the same calendar month of
11the preceding year. If the month during which such tax
12liability is incurred begins on or after January 1, 1989, and
13prior to January 1, 1996, each payment shall be in an amount
14equal to 22.5% of the taxpayer's actual liability for the
15month or 25% of the taxpayer's liability for the same calendar
16month of the preceding year or 100% of the taxpayer's actual
17liability for the quarter monthly reporting period. The amount
18of such quarter monthly payments shall be credited against the
19final tax liability of the taxpayer's return for that month.
20Before October 1, 2000, once applicable, the requirement of
21the making of quarter monthly payments to the Department shall
22continue until such taxpayer's average monthly liability to
23the Department during the preceding 4 complete calendar
24quarters (excluding the month of highest liability and the
25month of lowest liability) is less than $9,000, or until such
26taxpayer's average monthly liability to the Department as

 

 

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1computed for each calendar quarter of the 4 preceding complete
2calendar quarter period is less than $10,000. However, if a
3taxpayer can show the Department that a substantial change in
4the taxpayer's business has occurred which causes the taxpayer
5to anticipate that his average monthly tax liability for the
6reasonably foreseeable future will fall below the $10,000
7threshold stated above, then such taxpayer may petition the
8Department for change in such taxpayer's reporting status. On
9and after October 1, 2000, once applicable, the requirement of
10the making of quarter monthly payments to the Department shall
11continue until such taxpayer's average monthly liability to
12the Department during the preceding 4 complete calendar
13quarters (excluding the month of highest liability and the
14month of lowest liability) is less than $19,000 or until such
15taxpayer's average monthly liability to the Department as
16computed for each calendar quarter of the 4 preceding complete
17calendar quarter period is less than $20,000. However, if a
18taxpayer can show the Department that a substantial change in
19the taxpayer's business has occurred which causes the taxpayer
20to anticipate that his average monthly tax liability for the
21reasonably foreseeable future will fall below the $20,000
22threshold stated above, then such taxpayer may petition the
23Department for a change in such taxpayer's reporting status.
24The Department shall change such taxpayer's reporting status
25unless it finds that such change is seasonal in nature and not
26likely to be long term. Quarter monthly payment status shall

 

 

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1be determined under this paragraph as if the rate reduction to
21.25% in Public Act 102-700 this amendatory Act of the 102nd
3General Assembly on sales tax holiday items had not occurred.
4For quarter monthly payments due on or after July 1, 2023 and
5through June 30, 2024, "25% of the taxpayer's liability for
6the same calendar month of the preceding year" shall be
7determined as if the rate reduction to 1.25% in Public Act
8102-700 this amendatory Act of the 102nd General Assembly on
9sales tax holiday items had not occurred. Quarter monthly
10payment status shall be determined under this paragraph as if
11the rate reduction to 0% in Public Act 102-700 this amendatory
12Act of the 102nd General Assembly on food for human
13consumption that is to be consumed off the premises where it is
14sold (other than alcoholic beverages, food consisting of or
15infused with adult use cannabis, soft drinks, and food that
16has been prepared for immediate consumption) had not occurred.
17For quarter monthly payments due under this paragraph on or
18after July 1, 2023 and through June 30, 2024, "25% of the
19taxpayer's liability for the same calendar month of the
20preceding year" shall be determined as if the rate reduction
21to 0% in Public Act 102-700 this amendatory Act of the 102nd
22General Assembly had not occurred. If any such quarter monthly
23payment is not paid at the time or in the amount required by
24this Section, then the taxpayer shall be liable for penalties
25and interest on the difference between the minimum amount due
26and the amount of such quarter monthly payment actually and

 

 

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1timely paid, except insofar as the taxpayer has previously
2made payments for that month to the Department in excess of the
3minimum payments previously due as provided in this Section.
4The Department shall make reasonable rules and regulations to
5govern the quarter monthly payment amount and quarter monthly
6payment dates for taxpayers who file on other than a calendar
7monthly basis.
8    If any such payment provided for in this Section exceeds
9the taxpayer's liabilities under this Act, the Retailers'
10Occupation Tax Act, the Service Occupation Tax Act and the
11Service Use Tax Act, as shown by an original monthly return,
12the Department shall issue to the taxpayer a credit memorandum
13no later than 30 days after the date of payment, which
14memorandum may be submitted by the taxpayer to the Department
15in payment of tax liability subsequently to be remitted by the
16taxpayer to the Department or be assigned by the taxpayer to a
17similar taxpayer under this Act, the Retailers' Occupation Tax
18Act, the Service Occupation Tax Act or the Service Use Tax Act,
19in accordance with reasonable rules and regulations to be
20prescribed by the Department, except that if such excess
21payment is shown on an original monthly return and is made
22after December 31, 1986, no credit memorandum shall be issued,
23unless requested by the taxpayer. If no such request is made,
24the taxpayer may credit such excess payment against tax
25liability subsequently to be remitted by the taxpayer to the
26Department under this Act, the Retailers' Occupation Tax Act,

 

 

HB1064- 20 -LRB103 00064 SPS 45064 b

1the Service Occupation Tax Act or the Service Use Tax Act, in
2accordance with reasonable rules and regulations prescribed by
3the Department. If the Department subsequently determines that
4all or any part of the credit taken was not actually due to the
5taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
6be reduced by 2.1% or 1.75% of the difference between the
7credit taken and that actually due, and the taxpayer shall be
8liable for penalties and interest on such difference.
9    If the retailer is otherwise required to file a monthly
10return and if the retailer's average monthly tax liability to
11the Department does not exceed $200, the Department may
12authorize his returns to be filed on a quarter annual basis,
13with the return for January, February, and March of a given
14year being due by April 20 of such year; with the return for
15April, May and June of a given year being due by July 20 of
16such year; with the return for July, August and September of a
17given year being due by October 20 of such year, and with the
18return for October, November and December of a given year
19being due by January 20 of the following year.
20    If the retailer is otherwise required to file a monthly or
21quarterly return and if the retailer's average monthly tax
22liability to the Department does not exceed $50, the
23Department may authorize his returns to be filed on an annual
24basis, with the return for a given year being due by January 20
25of the following year.
26    Such quarter annual and annual returns, as to form and

 

 

HB1064- 21 -LRB103 00064 SPS 45064 b

1substance, shall be subject to the same requirements as
2monthly returns.
3    Notwithstanding any other provision in this Act concerning
4the time within which a retailer may file his return, in the
5case of any retailer who ceases to engage in a kind of business
6which makes him responsible for filing returns under this Act,
7such retailer shall file a final return under this Act with the
8Department not more than one month after discontinuing such
9business.
10    In addition, with respect to motor vehicles, watercraft,
11aircraft, and trailers that are required to be registered with
12an agency of this State, except as otherwise provided in this
13Section, every retailer selling this kind of tangible personal
14property shall file, with the Department, upon a form to be
15prescribed and supplied by the Department, a separate return
16for each such item of tangible personal property which the
17retailer sells, except that if, in the same transaction, (i) a
18retailer of aircraft, watercraft, motor vehicles or trailers
19transfers more than one aircraft, watercraft, motor vehicle or
20trailer to another aircraft, watercraft, motor vehicle or
21trailer retailer for the purpose of resale or (ii) a retailer
22of aircraft, watercraft, motor vehicles, or trailers transfers
23more than one aircraft, watercraft, motor vehicle, or trailer
24to a purchaser for use as a qualifying rolling stock as
25provided in Section 3-55 of this Act, then that seller may
26report the transfer of all the aircraft, watercraft, motor

 

 

HB1064- 22 -LRB103 00064 SPS 45064 b

1vehicles or trailers involved in that transaction to the
2Department on the same uniform invoice-transaction reporting
3return form. For purposes of this Section, "watercraft" means
4a Class 2, Class 3, or Class 4 watercraft as defined in Section
53-2 of the Boat Registration and Safety Act, a personal
6watercraft, or any boat equipped with an inboard motor.
7    In addition, with respect to motor vehicles, watercraft,
8aircraft, and trailers that are required to be registered with
9an agency of this State, every person who is engaged in the
10business of leasing or renting such items and who, in
11connection with such business, sells any such item to a
12retailer for the purpose of resale is, notwithstanding any
13other provision of this Section to the contrary, authorized to
14meet the return-filing requirement of this Act by reporting
15the transfer of all the aircraft, watercraft, motor vehicles,
16or trailers transferred for resale during a month to the
17Department on the same uniform invoice-transaction reporting
18return form on or before the 20th of the month following the
19month in which the transfer takes place. Notwithstanding any
20other provision of this Act to the contrary, all returns filed
21under this paragraph must be filed by electronic means in the
22manner and form as required by the Department.
23    The transaction reporting return in the case of motor
24vehicles or trailers that are required to be registered with
25an agency of this State, shall be the same document as the
26Uniform Invoice referred to in Section 5-402 of the Illinois

 

 

HB1064- 23 -LRB103 00064 SPS 45064 b

1Vehicle Code and must show the name and address of the seller;
2the name and address of the purchaser; the amount of the
3selling price including the amount allowed by the retailer for
4traded-in property, if any; the amount allowed by the retailer
5for the traded-in tangible personal property, if any, to the
6extent to which Section 2 of this Act allows an exemption for
7the value of traded-in property; the balance payable after
8deducting such trade-in allowance from the total selling
9price; the amount of tax due from the retailer with respect to
10such transaction; the amount of tax collected from the
11purchaser by the retailer on such transaction (or satisfactory
12evidence that such tax is not due in that particular instance,
13if that is claimed to be the fact); the place and date of the
14sale; a sufficient identification of the property sold; such
15other information as is required in Section 5-402 of the
16Illinois Vehicle Code, and such other information as the
17Department may reasonably require.
18    The transaction reporting return in the case of watercraft
19and aircraft must show the name and address of the seller; the
20name and address of the purchaser; the amount of the selling
21price including the amount allowed by the retailer for
22traded-in property, if any; the amount allowed by the retailer
23for the traded-in tangible personal property, if any, to the
24extent to which Section 2 of this Act allows an exemption for
25the value of traded-in property; the balance payable after
26deducting such trade-in allowance from the total selling

 

 

HB1064- 24 -LRB103 00064 SPS 45064 b

1price; the amount of tax due from the retailer with respect to
2such transaction; the amount of tax collected from the
3purchaser by the retailer on such transaction (or satisfactory
4evidence that such tax is not due in that particular instance,
5if that is claimed to be the fact); the place and date of the
6sale, a sufficient identification of the property sold, and
7such other information as the Department may reasonably
8require.
9    Such transaction reporting return shall be filed not later
10than 20 days after the date of delivery of the item that is
11being sold, but may be filed by the retailer at any time sooner
12than that if he chooses to do so. The transaction reporting
13return and tax remittance or proof of exemption from the tax
14that is imposed by this Act may be transmitted to the
15Department by way of the State agency with which, or State
16officer with whom, the tangible personal property must be
17titled or registered (if titling or registration is required)
18if the Department and such agency or State officer determine
19that this procedure will expedite the processing of
20applications for title or registration.
21    With each such transaction reporting return, the retailer
22shall remit the proper amount of tax due (or shall submit
23satisfactory evidence that the sale is not taxable if that is
24the case), to the Department or its agents, whereupon the
25Department shall issue, in the purchaser's name, a tax receipt
26(or a certificate of exemption if the Department is satisfied

 

 

HB1064- 25 -LRB103 00064 SPS 45064 b

1that the particular sale is tax exempt) which such purchaser
2may submit to the agency with which, or State officer with
3whom, he must title or register the tangible personal property
4that is involved (if titling or registration is required) in
5support of such purchaser's application for an Illinois
6certificate or other evidence of title or registration to such
7tangible personal property.
8    No retailer's failure or refusal to remit tax under this
9Act precludes a user, who has paid the proper tax to the
10retailer, from obtaining his certificate of title or other
11evidence of title or registration (if titling or registration
12is required) upon satisfying the Department that such user has
13paid the proper tax (if tax is due) to the retailer. The
14Department shall adopt appropriate rules to carry out the
15mandate of this paragraph.
16    If the user who would otherwise pay tax to the retailer
17wants the transaction reporting return filed and the payment
18of tax or proof of exemption made to the Department before the
19retailer is willing to take these actions and such user has not
20paid the tax to the retailer, such user may certify to the fact
21of such delay by the retailer, and may (upon the Department
22being satisfied of the truth of such certification) transmit
23the information required by the transaction reporting return
24and the remittance for tax or proof of exemption directly to
25the Department and obtain his tax receipt or exemption
26determination, in which event the transaction reporting return

 

 

HB1064- 26 -LRB103 00064 SPS 45064 b

1and tax remittance (if a tax payment was required) shall be
2credited by the Department to the proper retailer's account
3with the Department, but without the 2.1% or 1.75% discount
4provided for in this Section being allowed. When the user pays
5the tax directly to the Department, he shall pay the tax in the
6same amount and in the same form in which it would be remitted
7if the tax had been remitted to the Department by the retailer.
8    Where a retailer collects the tax with respect to the
9selling price of tangible personal property which he sells and
10the purchaser thereafter returns such tangible personal
11property and the retailer refunds the selling price thereof to
12the purchaser, such retailer shall also refund, to the
13purchaser, the tax so collected from the purchaser. When
14filing his return for the period in which he refunds such tax
15to the purchaser, the retailer may deduct the amount of the tax
16so refunded by him to the purchaser from any other use tax
17which such retailer may be required to pay or remit to the
18Department, as shown by such return, if the amount of the tax
19to be deducted was previously remitted to the Department by
20such retailer. If the retailer has not previously remitted the
21amount of such tax to the Department, he is entitled to no
22deduction under this Act upon refunding such tax to the
23purchaser.
24    Any retailer filing a return under this Section shall also
25include (for the purpose of paying tax thereon) the total tax
26covered by such return upon the selling price of tangible

 

 

HB1064- 27 -LRB103 00064 SPS 45064 b

1personal property purchased by him at retail from a retailer,
2but as to which the tax imposed by this Act was not collected
3from the retailer filing such return, and such retailer shall
4remit the amount of such tax to the Department when filing such
5return.
6    If experience indicates such action to be practicable, the
7Department may prescribe and furnish a combination or joint
8return which will enable retailers, who are required to file
9returns hereunder and also under the Retailers' Occupation Tax
10Act, to furnish all the return information required by both
11Acts on the one form.
12    Where the retailer has more than one business registered
13with the Department under separate registration under this
14Act, such retailer may not file each return that is due as a
15single return covering all such registered businesses, but
16shall file separate returns for each such registered business.
17    Beginning January 1, 1990, each month the Department shall
18pay into the State and Local Sales Tax Reform Fund, a special
19fund in the State Treasury which is hereby created, the net
20revenue realized for the preceding month from the 1% tax
21imposed under this Act.
22    Beginning January 1, 1990, each month the Department shall
23pay into the County and Mass Transit District Fund 4% of the
24net revenue realized for the preceding month from the 6.25%
25general rate on the selling price of tangible personal
26property which is purchased outside Illinois at retail from a

 

 

HB1064- 28 -LRB103 00064 SPS 45064 b

1retailer and which is titled or registered by an agency of this
2State's government.
3    Beginning January 1, 1990, each month the Department shall
4pay into the State and Local Sales Tax Reform Fund, a special
5fund in the State Treasury, 20% of the net revenue realized for
6the preceding month from the 6.25% general rate on the selling
7price of tangible personal property, other than (i) tangible
8personal property which is purchased outside Illinois at
9retail from a retailer and which is titled or registered by an
10agency of this State's government and (ii) aviation fuel sold
11on or after December 1, 2019. This exception for aviation fuel
12only applies for so long as the revenue use requirements of 49
13U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
14    For aviation fuel sold on or after December 1, 2019, each
15month the Department shall pay into the State Aviation Program
16Fund 20% of the net revenue realized for the preceding month
17from the 6.25% general rate on the selling price of aviation
18fuel, less an amount estimated by the Department to be
19required for refunds of the 20% portion of the tax on aviation
20fuel under this Act, which amount shall be deposited into the
21Aviation Fuel Sales Tax Refund Fund. The Department shall only
22pay moneys into the State Aviation Program Fund and the
23Aviation Fuels Sales Tax Refund Fund under this Act for so long
24as the revenue use requirements of 49 U.S.C. 47107(b) and 49
25U.S.C. 47133 are binding on the State.
26    Beginning August 1, 2000, each month the Department shall

 

 

HB1064- 29 -LRB103 00064 SPS 45064 b

1pay into the State and Local Sales Tax Reform Fund 100% of the
2net revenue realized for the preceding month from the 1.25%
3rate on the selling price of motor fuel and gasohol. If, in any
4month, the tax on sales tax holiday items, as defined in
5Section 3-6, is imposed at the rate of 1.25%, then the
6Department shall pay 100% of the net revenue realized for that
7month from the 1.25% rate on the selling price of sales tax
8holiday items into the State and Local Sales Tax Reform Fund.
9    Beginning January 1, 1990, each month the Department shall
10pay into the Local Government Tax Fund 16% of the net revenue
11realized for the preceding month from the 6.25% general rate
12on the selling price of tangible personal property which is
13purchased outside Illinois at retail from a retailer and which
14is titled or registered by an agency of this State's
15government.
16    Beginning October 1, 2009, each month the Department shall
17pay into the Capital Projects Fund an amount that is equal to
18an amount estimated by the Department to represent 80% of the
19net revenue realized for the preceding month from the sale of
20candy, grooming and hygiene products, and soft drinks that had
21been taxed at a rate of 1% prior to September 1, 2009 but that
22are now taxed at 6.25%.
23    Beginning July 1, 2011, each month the Department shall
24pay into the Clean Air Act Permit Fund 80% of the net revenue
25realized for the preceding month from the 6.25% general rate
26on the selling price of sorbents used in Illinois in the

 

 

HB1064- 30 -LRB103 00064 SPS 45064 b

1process of sorbent injection as used to comply with the
2Environmental Protection Act or the federal Clean Air Act, but
3the total payment into the Clean Air Act Permit Fund under this
4Act and the Retailers' Occupation Tax Act shall not exceed
5$2,000,000 in any fiscal year.
6    Beginning July 1, 2013, each month the Department shall
7pay into the Underground Storage Tank Fund from the proceeds
8collected under this Act, the Service Use Tax Act, the Service
9Occupation Tax Act, and the Retailers' Occupation Tax Act an
10amount equal to the average monthly deficit in the Underground
11Storage Tank Fund during the prior year, as certified annually
12by the Illinois Environmental Protection Agency, but the total
13payment into the Underground Storage Tank Fund under this Act,
14the Service Use Tax Act, the Service Occupation Tax Act, and
15the Retailers' Occupation Tax Act shall not exceed $18,000,000
16in any State fiscal year. As used in this paragraph, the
17"average monthly deficit" shall be equal to the difference
18between the average monthly claims for payment by the fund and
19the average monthly revenues deposited into the fund,
20excluding payments made pursuant to this paragraph.
21    Beginning July 1, 2015, of the remainder of the moneys
22received by the Department under this Act, the Service Use Tax
23Act, the Service Occupation Tax Act, and the Retailers'
24Occupation Tax Act, each month the Department shall deposit
25$500,000 into the State Crime Laboratory Fund.
26    Of the remainder of the moneys received by the Department

 

 

HB1064- 31 -LRB103 00064 SPS 45064 b

1pursuant to this Act, (a) 1.75% thereof shall be paid into the
2Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
3and after July 1, 1989, 3.8% thereof shall be paid into the
4Build Illinois Fund; provided, however, that if in any fiscal
5year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
6may be, of the moneys received by the Department and required
7to be paid into the Build Illinois Fund pursuant to Section 3
8of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
9Act, Section 9 of the Service Use Tax Act, and Section 9 of the
10Service Occupation Tax Act, such Acts being hereinafter called
11the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
12may be, of moneys being hereinafter called the "Tax Act
13Amount", and (2) the amount transferred to the Build Illinois
14Fund from the State and Local Sales Tax Reform Fund shall be
15less than the Annual Specified Amount (as defined in Section 3
16of the Retailers' Occupation Tax Act), an amount equal to the
17difference shall be immediately paid into the Build Illinois
18Fund from other moneys received by the Department pursuant to
19the Tax Acts; and further provided, that if on the last
20business day of any month the sum of (1) the Tax Act Amount
21required to be deposited into the Build Illinois Bond Account
22in the Build Illinois Fund during such month and (2) the amount
23transferred during such month to the Build Illinois Fund from
24the State and Local Sales Tax Reform Fund shall have been less
25than 1/12 of the Annual Specified Amount, an amount equal to
26the difference shall be immediately paid into the Build

 

 

HB1064- 32 -LRB103 00064 SPS 45064 b

1Illinois Fund from other moneys received by the Department
2pursuant to the Tax Acts; and, further provided, that in no
3event shall the payments required under the preceding proviso
4result in aggregate payments into the Build Illinois Fund
5pursuant to this clause (b) for any fiscal year in excess of
6the greater of (i) the Tax Act Amount or (ii) the Annual
7Specified Amount for such fiscal year; and, further provided,
8that the amounts payable into the Build Illinois Fund under
9this clause (b) shall be payable only until such time as the
10aggregate amount on deposit under each trust indenture
11securing Bonds issued and outstanding pursuant to the Build
12Illinois Bond Act is sufficient, taking into account any
13future investment income, to fully provide, in accordance with
14such indenture, for the defeasance of or the payment of the
15principal of, premium, if any, and interest on the Bonds
16secured by such indenture and on any Bonds expected to be
17issued thereafter and all fees and costs payable with respect
18thereto, all as certified by the Director of the Bureau of the
19Budget (now Governor's Office of Management and Budget). If on
20the last business day of any month in which Bonds are
21outstanding pursuant to the Build Illinois Bond Act, the
22aggregate of the moneys deposited in the Build Illinois Bond
23Account in the Build Illinois Fund in such month shall be less
24than the amount required to be transferred in such month from
25the Build Illinois Bond Account to the Build Illinois Bond
26Retirement and Interest Fund pursuant to Section 13 of the

 

 

HB1064- 33 -LRB103 00064 SPS 45064 b

1Build Illinois Bond Act, an amount equal to such deficiency
2shall be immediately paid from other moneys received by the
3Department pursuant to the Tax Acts to the Build Illinois
4Fund; provided, however, that any amounts paid to the Build
5Illinois Fund in any fiscal year pursuant to this sentence
6shall be deemed to constitute payments pursuant to clause (b)
7of the preceding sentence and shall reduce the amount
8otherwise payable for such fiscal year pursuant to clause (b)
9of the preceding sentence. The moneys received by the
10Department pursuant to this Act and required to be deposited
11into the Build Illinois Fund are subject to the pledge, claim
12and charge set forth in Section 12 of the Build Illinois Bond
13Act.
14    Subject to payment of amounts into the Build Illinois Fund
15as provided in the preceding paragraph or in any amendment
16thereto hereafter enacted, the following specified monthly
17installment of the amount requested in the certificate of the
18Chairman of the Metropolitan Pier and Exposition Authority
19provided under Section 8.25f of the State Finance Act, but not
20in excess of the sums designated as "Total Deposit", shall be
21deposited in the aggregate from collections under Section 9 of
22the Use Tax Act, Section 9 of the Service Use Tax Act, Section
239 of the Service Occupation Tax Act, and Section 3 of the
24Retailers' Occupation Tax Act into the McCormick Place
25Expansion Project Fund in the specified fiscal years.
26Fiscal YearTotal Deposit

 

 

HB1064- 34 -LRB103 00064 SPS 45064 b

11993         $0
21994 53,000,000
31995 58,000,000
41996 61,000,000
51997 64,000,000
61998 68,000,000
71999 71,000,000
82000 75,000,000
92001 80,000,000
102002 93,000,000
112003 99,000,000
122004103,000,000
132005108,000,000
142006113,000,000
152007119,000,000
162008126,000,000
172009132,000,000
182010139,000,000
192011146,000,000
202012153,000,000
212013161,000,000
222014170,000,000
232015179,000,000
242016189,000,000
252017199,000,000
262018210,000,000

 

 

HB1064- 35 -LRB103 00064 SPS 45064 b

12019221,000,000
22020233,000,000
32021300,000,000
42022300,000,000
52023300,000,000
62024 300,000,000
72025 300,000,000
82026 300,000,000
92027 375,000,000
102028 375,000,000
112029 375,000,000
122030 375,000,000
132031 375,000,000
142032 375,000,000
152033 375,000,000
162034375,000,000
172035375,000,000
182036450,000,000
19and
20each fiscal year
21thereafter that bonds
22are outstanding under
23Section 13.2 of the
24Metropolitan Pier and
25Exposition Authority Act,
26but not after fiscal year 2060.

 

 

HB1064- 36 -LRB103 00064 SPS 45064 b

1    Beginning July 20, 1993 and in each month of each fiscal
2year thereafter, one-eighth of the amount requested in the
3certificate of the Chairman of the Metropolitan Pier and
4Exposition Authority for that fiscal year, less the amount
5deposited into the McCormick Place Expansion Project Fund by
6the State Treasurer in the respective month under subsection
7(g) of Section 13 of the Metropolitan Pier and Exposition
8Authority Act, plus cumulative deficiencies in the deposits
9required under this Section for previous months and years,
10shall be deposited into the McCormick Place Expansion Project
11Fund, until the full amount requested for the fiscal year, but
12not in excess of the amount specified above as "Total
13Deposit", has been deposited.
14    Subject to payment of amounts into the Capital Projects
15Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
16and the McCormick Place Expansion Project Fund pursuant to the
17preceding paragraphs or in any amendments thereto hereafter
18enacted, for aviation fuel sold on or after December 1, 2019,
19the Department shall each month deposit into the Aviation Fuel
20Sales Tax Refund Fund an amount estimated by the Department to
21be required for refunds of the 80% portion of the tax on
22aviation fuel under this Act. The Department shall only
23deposit moneys into the Aviation Fuel Sales Tax Refund Fund
24under this paragraph for so long as the revenue use
25requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
26binding on the State.

 

 

HB1064- 37 -LRB103 00064 SPS 45064 b

1    Subject to payment of amounts into the Build Illinois Fund
2and the McCormick Place Expansion Project Fund pursuant to the
3preceding paragraphs or in any amendments thereto hereafter
4enacted, beginning July 1, 1993 and ending on September 30,
52013, the Department shall each month pay into the Illinois
6Tax Increment Fund 0.27% of 80% of the net revenue realized for
7the preceding month from the 6.25% general rate on the selling
8price of tangible personal property.
9    Subject to payment of amounts into the Build Illinois Fund
10and the McCormick Place Expansion Project Fund pursuant to the
11preceding paragraphs or in any amendments thereto hereafter
12enacted, beginning with the receipt of the first report of
13taxes paid by an eligible business and continuing for a
1425-year period, the Department shall each month pay into the
15Energy Infrastructure Fund 80% of the net revenue realized
16from the 6.25% general rate on the selling price of
17Illinois-mined coal that was sold to an eligible business. For
18purposes of this paragraph, the term "eligible business" means
19a new electric generating facility certified pursuant to
20Section 605-332 of the Department of Commerce and Economic
21Opportunity Law of the Civil Administrative Code of Illinois.
22    Subject to payment of amounts into the Build Illinois
23Fund, the McCormick Place Expansion Project Fund, the Illinois
24Tax Increment Fund, and the Energy Infrastructure Fund
25pursuant to the preceding paragraphs or in any amendments to
26this Section hereafter enacted, beginning on the first day of

 

 

HB1064- 38 -LRB103 00064 SPS 45064 b

1the first calendar month to occur on or after August 26, 2014
2(the effective date of Public Act 98-1098), each month, from
3the collections made under Section 9 of the Use Tax Act,
4Section 9 of the Service Use Tax Act, Section 9 of the Service
5Occupation Tax Act, and Section 3 of the Retailers' Occupation
6Tax Act, the Department shall pay into the Tax Compliance and
7Administration Fund, to be used, subject to appropriation, to
8fund additional auditors and compliance personnel at the
9Department of Revenue, an amount equal to 1/12 of 5% of 80% of
10the cash receipts collected during the preceding fiscal year
11by the Audit Bureau of the Department under the Use Tax Act,
12the Service Use Tax Act, the Service Occupation Tax Act, the
13Retailers' Occupation Tax Act, and associated local occupation
14and use taxes administered by the Department.
15    Subject to payments of amounts into the Build Illinois
16Fund, the McCormick Place Expansion Project Fund, the Illinois
17Tax Increment Fund, the Energy Infrastructure Fund, and the
18Tax Compliance and Administration Fund as provided in this
19Section, beginning on July 1, 2018 the Department shall pay
20each month into the Downstate Public Transportation Fund the
21moneys required to be so paid under Section 2-3 of the
22Downstate Public Transportation Act.
23    Subject to successful execution and delivery of a
24public-private agreement between the public agency and private
25entity and completion of the civic build, beginning on July 1,
262023, of the remainder of the moneys received by the

 

 

HB1064- 39 -LRB103 00064 SPS 45064 b

1Department under the Use Tax Act, the Service Use Tax Act, the
2Service Occupation Tax Act, and this Act, the Department shall
3deposit the following specified deposits in the aggregate from
4collections under the Use Tax Act, the Service Use Tax Act, the
5Service Occupation Tax Act, and the Retailers' Occupation Tax
6Act, as required under Section 8.25g of the State Finance Act
7for distribution consistent with the Public-Private
8Partnership for Civic and Transit Infrastructure Project Act.
9The moneys received by the Department pursuant to this Act and
10required to be deposited into the Civic and Transit
11Infrastructure Fund are subject to the pledge, claim, and
12charge set forth in Section 25-55 of the Public-Private
13Partnership for Civic and Transit Infrastructure Project Act.
14As used in this paragraph, "civic build", "private entity",
15"public-private agreement", and "public agency" have the
16meanings provided in Section 25-10 of the Public-Private
17Partnership for Civic and Transit Infrastructure Project Act.
18        Fiscal Year............................Total Deposit
19        2024....................................$200,000,000
20        2025....................................$206,000,000
21        2026....................................$212,200,000
22        2027....................................$218,500,000
23        2028....................................$225,100,000
24        2029....................................$288,700,000
25        2030....................................$298,900,000
26        2031....................................$309,300,000

 

 

HB1064- 40 -LRB103 00064 SPS 45064 b

1        2032....................................$320,100,000
2        2033....................................$331,200,000
3        2034....................................$341,200,000
4        2035....................................$351,400,000
5        2036....................................$361,900,000
6        2037....................................$372,800,000
7        2038....................................$384,000,000
8        2039....................................$395,500,000
9        2040....................................$407,400,000
10        2041....................................$419,600,000
11        2042....................................$432,200,000
12        2043....................................$445,100,000
13    Beginning July 1, 2021 and until July 1, 2022, subject to
14the payment of amounts into the State and Local Sales Tax
15Reform Fund, the Build Illinois Fund, the McCormick Place
16Expansion Project Fund, the Illinois Tax Increment Fund, the
17Energy Infrastructure Fund, and the Tax Compliance and
18Administration Fund as provided in this Section, the
19Department shall pay each month into the Road Fund the amount
20estimated to represent 16% of the net revenue realized from
21the taxes imposed on motor fuel and gasohol. Beginning July 1,
222022 and until July 1, 2023, subject to the payment of amounts
23into the State and Local Sales Tax Reform Fund, the Build
24Illinois Fund, the McCormick Place Expansion Project Fund, the
25Illinois Tax Increment Fund, the Energy Infrastructure Fund,
26and the Tax Compliance and Administration Fund as provided in

 

 

HB1064- 41 -LRB103 00064 SPS 45064 b

1this Section, the Department shall pay each month into the
2Road Fund the amount estimated to represent 32% of the net
3revenue realized from the taxes imposed on motor fuel and
4gasohol. Beginning July 1, 2023 and until July 1, 2024,
5subject to the payment of amounts into the State and Local
6Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
7Place Expansion Project Fund, the Illinois Tax Increment Fund,
8the Energy Infrastructure Fund, and the Tax Compliance and
9Administration Fund as provided in this Section, the
10Department shall pay each month into the Road Fund the amount
11estimated to represent 48% of the net revenue realized from
12the taxes imposed on motor fuel and gasohol. Beginning July 1,
132024 and until July 1, 2025, subject to the payment of amounts
14into the State and Local Sales Tax Reform Fund, the Build
15Illinois Fund, the McCormick Place Expansion Project Fund, the
16Illinois Tax Increment Fund, the Energy Infrastructure Fund,
17and the Tax Compliance and Administration Fund as provided in
18this Section, the Department shall pay each month into the
19Road Fund the amount estimated to represent 64% of the net
20revenue realized from the taxes imposed on motor fuel and
21gasohol. Beginning on July 1, 2025, subject to the payment of
22amounts into the State and Local Sales Tax Reform Fund, the
23Build Illinois Fund, the McCormick Place Expansion Project
24Fund, the Illinois Tax Increment Fund, the Energy
25Infrastructure Fund, and the Tax Compliance and Administration
26Fund as provided in this Section, the Department shall pay

 

 

HB1064- 42 -LRB103 00064 SPS 45064 b

1each month into the Road Fund the amount estimated to
2represent 80% of the net revenue realized from the taxes
3imposed on motor fuel and gasohol. As used in this paragraph
4"motor fuel" has the meaning given to that term in Section 1.1
5of the Motor Fuel Tax Law, and "gasohol" has the meaning given
6to that term in Section 3-40 of this Act.
7    Of the remainder of the moneys received by the Department
8pursuant to this Act, 75% thereof shall be paid into the State
9Treasury and 25% shall be reserved in a special account and
10used only for the transfer to the Common School Fund as part of
11the monthly transfer from the General Revenue Fund in
12accordance with Section 8a of the State Finance Act.
13    As soon as possible after the first day of each month, upon
14certification of the Department of Revenue, the Comptroller
15shall order transferred and the Treasurer shall transfer from
16the General Revenue Fund to the Motor Fuel Tax Fund an amount
17equal to 1.7% of 80% of the net revenue realized under this Act
18for the second preceding month. Beginning April 1, 2000, this
19transfer is no longer required and shall not be made.
20    Net revenue realized for a month shall be the revenue
21collected by the State pursuant to this Act, less the amount
22paid out during that month as refunds to taxpayers for
23overpayment of liability.
24    For greater simplicity of administration, manufacturers,
25importers and wholesalers whose products are sold at retail in
26Illinois by numerous retailers, and who wish to do so, may

 

 

HB1064- 43 -LRB103 00064 SPS 45064 b

1assume the responsibility for accounting and paying to the
2Department all tax accruing under this Act with respect to
3such sales, if the retailers who are affected do not make
4written objection to the Department to this arrangement.
5(Source: P.A. 101-10, Article 15, Section 15-10, eff. 6-5-19;
6101-10, Article 25, Section 25-105, eff. 6-5-19; 101-27, eff.
76-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
8101-636, eff. 6-10-20; 102-700, Article 60, Section 60-15,
9eff. 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
10revised 8-16-22.)
 
11    (Text of Section after amendment by P.A. 102-1019)
12    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
13and trailers that are required to be registered with an agency
14of this State, each retailer required or authorized to collect
15the tax imposed by this Act shall pay to the Department the
16amount of such tax (except as otherwise provided) at the time
17when he is required to file his return for the period during
18which such tax was collected, less a discount of 2.1% prior to
19January 1, 1990, and 1.75% on and after January 1, 1990, or $5
20per calendar year, whichever is greater, which is allowed to
21reimburse the retailer for expenses incurred in collecting the
22tax, keeping records, preparing and filing returns, remitting
23the tax and supplying data to the Department on request. When
24determining the discount allowed under this Section, retailers
25shall include the amount of tax that would have been due at the

 

 

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16.25% rate but for the 1.25% rate imposed on sales tax holiday
2items under Public Act 102-700 this amendatory Act of the
3102nd General Assembly. The discount under this Section is not
4allowed for the 1.25% portion of taxes paid on aviation fuel
5that is subject to the revenue use requirements of 49 U.S.C.
647107(b) and 49 U.S.C. 47133. When determining the discount
7allowed under this Section, retailers shall include the amount
8of tax that would have been due at the 1% rate but for the 0%
9rate imposed under Public Act 102-700 this amendatory Act of
10the 102nd General Assembly. In the case of retailers who
11report and pay the tax on a transaction by transaction basis,
12as provided in this Section, such discount shall be taken with
13each such tax remittance instead of when such retailer files
14his periodic return. The discount allowed under this Section
15is allowed only for returns that are filed in the manner
16required by this Act. The Department may disallow the discount
17for retailers whose certificate of registration is revoked at
18the time the return is filed, but only if the Department's
19decision to revoke the certificate of registration has become
20final. A retailer need not remit that part of any tax collected
21by him to the extent that he is required to remit and does
22remit the tax imposed by the Retailers' Occupation Tax Act,
23with respect to the sale of the same property.
24    Where such tangible personal property is sold under a
25conditional sales contract, or under any other form of sale
26wherein the payment of the principal sum, or a part thereof, is

 

 

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1extended beyond the close of the period for which the return is
2filed, the retailer, in collecting the tax (except as to motor
3vehicles, watercraft, aircraft, and trailers that are required
4to be registered with an agency of this State), may collect for
5each tax return period, only the tax applicable to that part of
6the selling price actually received during such tax return
7period.
8    Except as provided in this Section, on or before the
9twentieth day of each calendar month, such retailer shall file
10a return for the preceding calendar month. Such return shall
11be filed on forms prescribed by the Department and shall
12furnish such information as the Department may reasonably
13require. The return shall include the gross receipts on food
14for human consumption that is to be consumed off the premises
15where it is sold (other than alcoholic beverages, food
16consisting of or infused with adult use cannabis, soft drinks,
17and food that has been prepared for immediate consumption)
18which were received during the preceding calendar month,
19quarter, or year, as appropriate, and upon which tax would
20have been due but for the 0% rate imposed under Public Act
21102-700 this amendatory Act of the 102nd General Assembly. The
22return shall also include the amount of tax that would have
23been due on food for human consumption that is to be consumed
24off the premises where it is sold (other than alcoholic
25beverages, food consisting of or infused with adult use
26cannabis, soft drinks, and food that has been prepared for

 

 

HB1064- 46 -LRB103 00064 SPS 45064 b

1immediate consumption) but for the 0% rate imposed under
2Public Act 102-700 this amendatory Act of the 102nd General
3Assembly.
4    On and after January 1, 2018, except for returns required
5to be filed prior to January 1, 2023 for motor vehicles,
6watercraft, aircraft, and trailers that are required to be
7registered with an agency of this State, with respect to
8retailers whose annual gross receipts average $20,000 or more,
9all returns required to be filed pursuant to this Act shall be
10filed electronically. On and after January 1, 2023, with
11respect to retailers whose annual gross receipts average
12$20,000 or more, all returns required to be filed pursuant to
13this Act, including, but not limited to, returns for motor
14vehicles, watercraft, aircraft, and trailers that are required
15to be registered with an agency of this State, shall be filed
16electronically. Retailers who demonstrate that they do not
17have access to the Internet or demonstrate hardship in filing
18electronically may petition the Department to waive the
19electronic filing requirement.
20    The Department may require returns to be filed on a
21quarterly basis. If so required, a return for each calendar
22quarter shall be filed on or before the twentieth day of the
23calendar month following the end of such calendar quarter. The
24taxpayer shall also file a return with the Department for each
25of the first two months of each calendar quarter, on or before
26the twentieth day of the following calendar month, stating:

 

 

HB1064- 47 -LRB103 00064 SPS 45064 b

1        1. The name of the seller;
2        2. The address of the principal place of business from
3    which he engages in the business of selling tangible
4    personal property at retail in this State;
5        3. The total amount of taxable receipts received by
6    him during the preceding calendar month from sales of
7    tangible personal property by him during such preceding
8    calendar month, including receipts from charge and time
9    sales, but less all deductions allowed by law;
10        4. The amount of credit provided in Section 2d of this
11    Act;
12        5. The amount of tax due;
13        5-5. The signature of the taxpayer; and
14        6. Such other reasonable information as the Department
15    may require.
16    Each retailer required or authorized to collect the tax
17imposed by this Act on aviation fuel sold at retail in this
18State during the preceding calendar month shall, instead of
19reporting and paying tax on aviation fuel as otherwise
20required by this Section, report and pay such tax on a separate
21aviation fuel tax return. The requirements related to the
22return shall be as otherwise provided in this Section.
23Notwithstanding any other provisions of this Act to the
24contrary, retailers collecting tax on aviation fuel shall file
25all aviation fuel tax returns and shall make all aviation fuel
26tax payments by electronic means in the manner and form

 

 

HB1064- 48 -LRB103 00064 SPS 45064 b

1required by the Department. For purposes of this Section,
2"aviation fuel" means jet fuel and aviation gasoline.
3    If a taxpayer fails to sign a return within 30 days after
4the proper notice and demand for signature by the Department,
5the return shall be considered valid and any amount shown to be
6due on the return shall be deemed assessed.
7    Notwithstanding any other provision of this Act to the
8contrary, retailers subject to tax on cannabis shall file all
9cannabis tax returns and shall make all cannabis tax payments
10by electronic means in the manner and form required by the
11Department.
12    Beginning October 1, 1993, a taxpayer who has an average
13monthly tax liability of $150,000 or more shall make all
14payments required by rules of the Department by electronic
15funds transfer. Beginning October 1, 1994, a taxpayer who has
16an average monthly tax liability of $100,000 or more shall
17make all payments required by rules of the Department by
18electronic funds transfer. Beginning October 1, 1995, a
19taxpayer who has an average monthly tax liability of $50,000
20or more shall make all payments required by rules of the
21Department by electronic funds transfer. Beginning October 1,
222000, a taxpayer who has an annual tax liability of $200,000 or
23more shall make all payments required by rules of the
24Department by electronic funds transfer. The term "annual tax
25liability" shall be the sum of the taxpayer's liabilities
26under this Act, and under all other State and local occupation

 

 

HB1064- 49 -LRB103 00064 SPS 45064 b

1and use tax laws administered by the Department, for the
2immediately preceding calendar year. The term "average monthly
3tax liability" means the sum of the taxpayer's liabilities
4under this Act, and under all other State and local occupation
5and use tax laws administered by the Department, for the
6immediately preceding calendar year divided by 12. Beginning
7on October 1, 2002, a taxpayer who has a tax liability in the
8amount set forth in subsection (b) of Section 2505-210 of the
9Department of Revenue Law shall make all payments required by
10rules of the Department by electronic funds transfer.
11    Before August 1 of each year beginning in 1993, the
12Department shall notify all taxpayers required to make
13payments by electronic funds transfer. All taxpayers required
14to make payments by electronic funds transfer shall make those
15payments for a minimum of one year beginning on October 1.
16    Any taxpayer not required to make payments by electronic
17funds transfer may make payments by electronic funds transfer
18with the permission of the Department.
19    All taxpayers required to make payment by electronic funds
20transfer and any taxpayers authorized to voluntarily make
21payments by electronic funds transfer shall make those
22payments in the manner authorized by the Department.
23    The Department shall adopt such rules as are necessary to
24effectuate a program of electronic funds transfer and the
25requirements of this Section.
26    Before October 1, 2000, if the taxpayer's average monthly

 

 

HB1064- 50 -LRB103 00064 SPS 45064 b

1tax liability to the Department under this Act, the Retailers'
2Occupation Tax Act, the Service Occupation Tax Act, the
3Service Use Tax Act was $10,000 or more during the preceding 4
4complete calendar quarters, he shall file a return with the
5Department each month by the 20th day of the month next
6following the month during which such tax liability is
7incurred and shall make payments to the Department on or
8before the 7th, 15th, 22nd and last day of the month during
9which such liability is incurred. On and after October 1,
102000, if the taxpayer's average monthly tax liability to the
11Department under this Act, the Retailers' Occupation Tax Act,
12the Service Occupation Tax Act, and the Service Use Tax Act was
13$20,000 or more during the preceding 4 complete calendar
14quarters, he shall file a return with the Department each
15month by the 20th day of the month next following the month
16during which such tax liability is incurred and shall make
17payment to the Department on or before the 7th, 15th, 22nd and
18last day of the month during which such liability is incurred.
19If the month during which such tax liability is incurred began
20prior to January 1, 1985, each payment shall be in an amount
21equal to 1/4 of the taxpayer's actual liability for the month
22or an amount set by the Department not to exceed 1/4 of the
23average monthly liability of the taxpayer to the Department
24for the preceding 4 complete calendar quarters (excluding the
25month of highest liability and the month of lowest liability
26in such 4 quarter period). If the month during which such tax

 

 

HB1064- 51 -LRB103 00064 SPS 45064 b

1liability is incurred begins on or after January 1, 1985, and
2prior to January 1, 1987, each payment shall be in an amount
3equal to 22.5% of the taxpayer's actual liability for the
4month or 27.5% of the taxpayer's liability for the same
5calendar month of the preceding year. If the month during
6which such tax liability is incurred begins on or after
7January 1, 1987, and prior to January 1, 1988, each payment
8shall be in an amount equal to 22.5% of the taxpayer's actual
9liability for the month or 26.25% of the taxpayer's liability
10for the same calendar month of the preceding year. If the month
11during which such tax liability is incurred begins on or after
12January 1, 1988, and prior to January 1, 1989, or begins on or
13after January 1, 1996, each payment shall be in an amount equal
14to 22.5% of the taxpayer's actual liability for the month or
1525% of the taxpayer's liability for the same calendar month of
16the preceding year. If the month during which such tax
17liability is incurred begins on or after January 1, 1989, and
18prior to January 1, 1996, each payment shall be in an amount
19equal to 22.5% of the taxpayer's actual liability for the
20month or 25% of the taxpayer's liability for the same calendar
21month of the preceding year or 100% of the taxpayer's actual
22liability for the quarter monthly reporting period. The amount
23of such quarter monthly payments shall be credited against the
24final tax liability of the taxpayer's return for that month.
25Before October 1, 2000, once applicable, the requirement of
26the making of quarter monthly payments to the Department shall

 

 

HB1064- 52 -LRB103 00064 SPS 45064 b

1continue until such taxpayer's average monthly liability to
2the Department during the preceding 4 complete calendar
3quarters (excluding the month of highest liability and the
4month of lowest liability) is less than $9,000, or until such
5taxpayer's average monthly liability to the Department as
6computed for each calendar quarter of the 4 preceding complete
7calendar quarter period is less than $10,000. However, if a
8taxpayer can show the Department that a substantial change in
9the taxpayer's business has occurred which causes the taxpayer
10to anticipate that his average monthly tax liability for the
11reasonably foreseeable future will fall below the $10,000
12threshold stated above, then such taxpayer may petition the
13Department for change in such taxpayer's reporting status. On
14and after October 1, 2000, once applicable, the requirement of
15the making of quarter monthly payments to the Department shall
16continue until such taxpayer's average monthly liability to
17the Department during the preceding 4 complete calendar
18quarters (excluding the month of highest liability and the
19month of lowest liability) is less than $19,000 or until such
20taxpayer's average monthly liability to the Department as
21computed for each calendar quarter of the 4 preceding complete
22calendar quarter period is less than $20,000. However, if a
23taxpayer can show the Department that a substantial change in
24the taxpayer's business has occurred which causes the taxpayer
25to anticipate that his average monthly tax liability for the
26reasonably foreseeable future will fall below the $20,000

 

 

HB1064- 53 -LRB103 00064 SPS 45064 b

1threshold stated above, then such taxpayer may petition the
2Department for a change in such taxpayer's reporting status.
3The Department shall change such taxpayer's reporting status
4unless it finds that such change is seasonal in nature and not
5likely to be long term. Quarter monthly payment status shall
6be determined under this paragraph as if the rate reduction to
71.25% in Public Act 102-700 this amendatory Act of the 102nd
8General Assembly on sales tax holiday items had not occurred.
9For quarter monthly payments due on or after July 1, 2023 and
10through June 30, 2024, "25% of the taxpayer's liability for
11the same calendar month of the preceding year" shall be
12determined as if the rate reduction to 1.25% in Public Act
13102-700 this amendatory Act of the 102nd General Assembly on
14sales tax holiday items had not occurred. Quarter monthly
15payment status shall be determined under this paragraph as if
16the rate reduction to 0% in Public Act 102-700 this amendatory
17Act of the 102nd General Assembly on food for human
18consumption that is to be consumed off the premises where it is
19sold (other than alcoholic beverages, food consisting of or
20infused with adult use cannabis, soft drinks, and food that
21has been prepared for immediate consumption) had not occurred.
22For quarter monthly payments due under this paragraph on or
23after July 1, 2023 and through June 30, 2024, "25% of the
24taxpayer's liability for the same calendar month of the
25preceding year" shall be determined as if the rate reduction
26to 0% in Public Act 102-700 this amendatory Act of the 102nd

 

 

HB1064- 54 -LRB103 00064 SPS 45064 b

1General Assembly had not occurred. If any such quarter monthly
2payment is not paid at the time or in the amount required by
3this Section, then the taxpayer shall be liable for penalties
4and interest on the difference between the minimum amount due
5and the amount of such quarter monthly payment actually and
6timely paid, except insofar as the taxpayer has previously
7made payments for that month to the Department in excess of the
8minimum payments previously due as provided in this Section.
9The Department shall make reasonable rules and regulations to
10govern the quarter monthly payment amount and quarter monthly
11payment dates for taxpayers who file on other than a calendar
12monthly basis.
13    If any such payment provided for in this Section exceeds
14the taxpayer's liabilities under this Act, the Retailers'
15Occupation Tax Act, the Service Occupation Tax Act and the
16Service Use Tax Act, as shown by an original monthly return,
17the Department shall issue to the taxpayer a credit memorandum
18no later than 30 days after the date of payment, which
19memorandum may be submitted by the taxpayer to the Department
20in payment of tax liability subsequently to be remitted by the
21taxpayer to the Department or be assigned by the taxpayer to a
22similar taxpayer under this Act, the Retailers' Occupation Tax
23Act, the Service Occupation Tax Act or the Service Use Tax Act,
24in accordance with reasonable rules and regulations to be
25prescribed by the Department, except that if such excess
26payment is shown on an original monthly return and is made

 

 

HB1064- 55 -LRB103 00064 SPS 45064 b

1after December 31, 1986, no credit memorandum shall be issued,
2unless requested by the taxpayer. If no such request is made,
3the taxpayer may credit such excess payment against tax
4liability subsequently to be remitted by the taxpayer to the
5Department under this Act, the Retailers' Occupation Tax Act,
6the Service Occupation Tax Act or the Service Use Tax Act, in
7accordance with reasonable rules and regulations prescribed by
8the Department. If the Department subsequently determines that
9all or any part of the credit taken was not actually due to the
10taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
11be reduced by 2.1% or 1.75% of the difference between the
12credit taken and that actually due, and the taxpayer shall be
13liable for penalties and interest on such difference.
14    If the retailer is otherwise required to file a monthly
15return and if the retailer's average monthly tax liability to
16the Department does not exceed $200, the Department may
17authorize his returns to be filed on a quarter annual basis,
18with the return for January, February, and March of a given
19year being due by April 20 of such year; with the return for
20April, May and June of a given year being due by July 20 of
21such year; with the return for July, August and September of a
22given year being due by October 20 of such year, and with the
23return for October, November and December of a given year
24being due by January 20 of the following year.
25    If the retailer is otherwise required to file a monthly or
26quarterly return and if the retailer's average monthly tax

 

 

HB1064- 56 -LRB103 00064 SPS 45064 b

1liability to the Department does not exceed $50, the
2Department may authorize his returns to be filed on an annual
3basis, with the return for a given year being due by January 20
4of the following year.
5    Such quarter annual and annual returns, as to form and
6substance, shall be subject to the same requirements as
7monthly returns.
8    Notwithstanding any other provision in this Act concerning
9the time within which a retailer may file his return, in the
10case of any retailer who ceases to engage in a kind of business
11which makes him responsible for filing returns under this Act,
12such retailer shall file a final return under this Act with the
13Department not more than one month after discontinuing such
14business.
15    In addition, with respect to motor vehicles, watercraft,
16aircraft, and trailers that are required to be registered with
17an agency of this State, except as otherwise provided in this
18Section, every retailer selling this kind of tangible personal
19property shall file, with the Department, upon a form to be
20prescribed and supplied by the Department, a separate return
21for each such item of tangible personal property which the
22retailer sells, except that if, in the same transaction, (i) a
23retailer of aircraft, watercraft, motor vehicles or trailers
24transfers more than one aircraft, watercraft, motor vehicle or
25trailer to another aircraft, watercraft, motor vehicle or
26trailer retailer for the purpose of resale or (ii) a retailer

 

 

HB1064- 57 -LRB103 00064 SPS 45064 b

1of aircraft, watercraft, motor vehicles, or trailers transfers
2more than one aircraft, watercraft, motor vehicle, or trailer
3to a purchaser for use as a qualifying rolling stock as
4provided in Section 3-55 of this Act, then that seller may
5report the transfer of all the aircraft, watercraft, motor
6vehicles or trailers involved in that transaction to the
7Department on the same uniform invoice-transaction reporting
8return form. For purposes of this Section, "watercraft" means
9a Class 2, Class 3, or Class 4 watercraft as defined in Section
103-2 of the Boat Registration and Safety Act, a personal
11watercraft, or any boat equipped with an inboard motor.
12    In addition, with respect to motor vehicles, watercraft,
13aircraft, and trailers that are required to be registered with
14an agency of this State, every person who is engaged in the
15business of leasing or renting such items and who, in
16connection with such business, sells any such item to a
17retailer for the purpose of resale is, notwithstanding any
18other provision of this Section to the contrary, authorized to
19meet the return-filing requirement of this Act by reporting
20the transfer of all the aircraft, watercraft, motor vehicles,
21or trailers transferred for resale during a month to the
22Department on the same uniform invoice-transaction reporting
23return form on or before the 20th of the month following the
24month in which the transfer takes place. Notwithstanding any
25other provision of this Act to the contrary, all returns filed
26under this paragraph must be filed by electronic means in the

 

 

HB1064- 58 -LRB103 00064 SPS 45064 b

1manner and form as required by the Department.
2    The transaction reporting return in the case of motor
3vehicles or trailers that are required to be registered with
4an agency of this State, shall be the same document as the
5Uniform Invoice referred to in Section 5-402 of the Illinois
6Vehicle Code and must show the name and address of the seller;
7the name and address of the purchaser; the amount of the
8selling price including the amount allowed by the retailer for
9traded-in property, if any; the amount allowed by the retailer
10for the traded-in tangible personal property, if any, to the
11extent to which Section 2 of this Act allows an exemption for
12the value of traded-in property; the balance payable after
13deducting such trade-in allowance from the total selling
14price; the amount of tax due from the retailer with respect to
15such transaction; the amount of tax collected from the
16purchaser by the retailer on such transaction (or satisfactory
17evidence that such tax is not due in that particular instance,
18if that is claimed to be the fact); the place and date of the
19sale; a sufficient identification of the property sold; such
20other information as is required in Section 5-402 of the
21Illinois Vehicle Code, and such other information as the
22Department may reasonably require.
23    The transaction reporting return in the case of watercraft
24and aircraft must show the name and address of the seller; the
25name and address of the purchaser; the amount of the selling
26price including the amount allowed by the retailer for

 

 

HB1064- 59 -LRB103 00064 SPS 45064 b

1traded-in property, if any; the amount allowed by the retailer
2for the traded-in tangible personal property, if any, to the
3extent to which Section 2 of this Act allows an exemption for
4the value of traded-in property; the balance payable after
5deducting such trade-in allowance from the total selling
6price; the amount of tax due from the retailer with respect to
7such transaction; the amount of tax collected from the
8purchaser by the retailer on such transaction (or satisfactory
9evidence that such tax is not due in that particular instance,
10if that is claimed to be the fact); the place and date of the
11sale, a sufficient identification of the property sold, and
12such other information as the Department may reasonably
13require.
14    Such transaction reporting return shall be filed not later
15than 20 days after the date of delivery of the item that is
16being sold, but may be filed by the retailer at any time sooner
17than that if he chooses to do so. The transaction reporting
18return and tax remittance or proof of exemption from the tax
19that is imposed by this Act may be transmitted to the
20Department by way of the State agency with which, or State
21officer with whom, the tangible personal property must be
22titled or registered (if titling or registration is required)
23if the Department and such agency or State officer determine
24that this procedure will expedite the processing of
25applications for title or registration.
26    With each such transaction reporting return, the retailer

 

 

HB1064- 60 -LRB103 00064 SPS 45064 b

1shall remit the proper amount of tax due (or shall submit
2satisfactory evidence that the sale is not taxable if that is
3the case), to the Department or its agents, whereupon the
4Department shall issue, in the purchaser's name, a tax receipt
5(or a certificate of exemption if the Department is satisfied
6that the particular sale is tax exempt) which such purchaser
7may submit to the agency with which, or State officer with
8whom, he must title or register the tangible personal property
9that is involved (if titling or registration is required) in
10support of such purchaser's application for an Illinois
11certificate or other evidence of title or registration to such
12tangible personal property.
13    No retailer's failure or refusal to remit tax under this
14Act precludes a user, who has paid the proper tax to the
15retailer, from obtaining his certificate of title or other
16evidence of title or registration (if titling or registration
17is required) upon satisfying the Department that such user has
18paid the proper tax (if tax is due) to the retailer. The
19Department shall adopt appropriate rules to carry out the
20mandate of this paragraph.
21    If the user who would otherwise pay tax to the retailer
22wants the transaction reporting return filed and the payment
23of tax or proof of exemption made to the Department before the
24retailer is willing to take these actions and such user has not
25paid the tax to the retailer, such user may certify to the fact
26of such delay by the retailer, and may (upon the Department

 

 

HB1064- 61 -LRB103 00064 SPS 45064 b

1being satisfied of the truth of such certification) transmit
2the information required by the transaction reporting return
3and the remittance for tax or proof of exemption directly to
4the Department and obtain his tax receipt or exemption
5determination, in which event the transaction reporting return
6and tax remittance (if a tax payment was required) shall be
7credited by the Department to the proper retailer's account
8with the Department, but without the 2.1% or 1.75% discount
9provided for in this Section being allowed. When the user pays
10the tax directly to the Department, he shall pay the tax in the
11same amount and in the same form in which it would be remitted
12if the tax had been remitted to the Department by the retailer.
13    Where a retailer collects the tax with respect to the
14selling price of tangible personal property which he sells and
15the purchaser thereafter returns such tangible personal
16property and the retailer refunds the selling price thereof to
17the purchaser, such retailer shall also refund, to the
18purchaser, the tax so collected from the purchaser. When
19filing his return for the period in which he refunds such tax
20to the purchaser, the retailer may deduct the amount of the tax
21so refunded by him to the purchaser from any other use tax
22which such retailer may be required to pay or remit to the
23Department, as shown by such return, if the amount of the tax
24to be deducted was previously remitted to the Department by
25such retailer. If the retailer has not previously remitted the
26amount of such tax to the Department, he is entitled to no

 

 

HB1064- 62 -LRB103 00064 SPS 45064 b

1deduction under this Act upon refunding such tax to the
2purchaser.
3    Any retailer filing a return under this Section shall also
4include (for the purpose of paying tax thereon) the total tax
5covered by such return upon the selling price of tangible
6personal property purchased by him at retail from a retailer,
7but as to which the tax imposed by this Act was not collected
8from the retailer filing such return, and such retailer shall
9remit the amount of such tax to the Department when filing such
10return.
11    If experience indicates such action to be practicable, the
12Department may prescribe and furnish a combination or joint
13return which will enable retailers, who are required to file
14returns hereunder and also under the Retailers' Occupation Tax
15Act, to furnish all the return information required by both
16Acts on the one form.
17    Where the retailer has more than one business registered
18with the Department under separate registration under this
19Act, such retailer may not file each return that is due as a
20single return covering all such registered businesses, but
21shall file separate returns for each such registered business.
22    Beginning February 1, 2024, the Department shall pay into
23the Human Services Youth Programming Fund 100% of the net
24revenue realized for the preceding month from the 3.75%
25surcharge on the selling price of firearms and firearm
26component parts.

 

 

HB1064- 63 -LRB103 00064 SPS 45064 b

1    Beginning January 1, 1990, each month the Department shall
2pay into the State and Local Sales Tax Reform Fund, a special
3fund in the State Treasury which is hereby created, the net
4revenue realized for the preceding month from the 1% tax
5imposed under this Act.
6    Beginning January 1, 1990, each month the Department shall
7pay into the County and Mass Transit District Fund 4% of the
8net revenue realized for the preceding month from the 6.25%
9general rate on the selling price of tangible personal
10property which is purchased outside Illinois at retail from a
11retailer and which is titled or registered by an agency of this
12State's government.
13    Beginning January 1, 1990, each month the Department shall
14pay into the State and Local Sales Tax Reform Fund, a special
15fund in the State Treasury, 20% of the net revenue realized for
16the preceding month from the 6.25% general rate on the selling
17price of tangible personal property, other than (i) tangible
18personal property which is purchased outside Illinois at
19retail from a retailer and which is titled or registered by an
20agency of this State's government and (ii) aviation fuel sold
21on or after December 1, 2019. This exception for aviation fuel
22only applies for so long as the revenue use requirements of 49
23U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
24    For aviation fuel sold on or after December 1, 2019, each
25month the Department shall pay into the State Aviation Program
26Fund 20% of the net revenue realized for the preceding month

 

 

HB1064- 64 -LRB103 00064 SPS 45064 b

1from the 6.25% general rate on the selling price of aviation
2fuel, less an amount estimated by the Department to be
3required for refunds of the 20% portion of the tax on aviation
4fuel under this Act, which amount shall be deposited into the
5Aviation Fuel Sales Tax Refund Fund. The Department shall only
6pay moneys into the State Aviation Program Fund and the
7Aviation Fuels Sales Tax Refund Fund under this Act for so long
8as the revenue use requirements of 49 U.S.C. 47107(b) and 49
9U.S.C. 47133 are binding on the State.
10    Beginning August 1, 2000, each month the Department shall
11pay into the State and Local Sales Tax Reform Fund 100% of the
12net revenue realized for the preceding month from the 1.25%
13rate on the selling price of motor fuel and gasohol. If, in any
14month, the tax on sales tax holiday items, as defined in
15Section 3-6, is imposed at the rate of 1.25%, then the
16Department shall pay 100% of the net revenue realized for that
17month from the 1.25% rate on the selling price of sales tax
18holiday items into the State and Local Sales Tax Reform Fund.
19    Beginning January 1, 1990, each month the Department shall
20pay into the Local Government Tax Fund 16% of the net revenue
21realized for the preceding month from the 6.25% general rate
22on the selling price of tangible personal property which is
23purchased outside Illinois at retail from a retailer and which
24is titled or registered by an agency of this State's
25government.
26    Beginning October 1, 2009, each month the Department shall

 

 

HB1064- 65 -LRB103 00064 SPS 45064 b

1pay into the Capital Projects Fund an amount that is equal to
2an amount estimated by the Department to represent 80% of the
3net revenue realized for the preceding month from the sale of
4candy, grooming and hygiene products, and soft drinks that had
5been taxed at a rate of 1% prior to September 1, 2009 but that
6are now taxed at 6.25%.
7    Beginning July 1, 2011, each month the Department shall
8pay into the Clean Air Act Permit Fund 80% of the net revenue
9realized for the preceding month from the 6.25% general rate
10on the selling price of sorbents used in Illinois in the
11process of sorbent injection as used to comply with the
12Environmental Protection Act or the federal Clean Air Act, but
13the total payment into the Clean Air Act Permit Fund under this
14Act and the Retailers' Occupation Tax Act shall not exceed
15$2,000,000 in any fiscal year.
16    Beginning July 1, 2013, each month the Department shall
17pay into the Underground Storage Tank Fund from the proceeds
18collected under this Act, the Service Use Tax Act, the Service
19Occupation Tax Act, and the Retailers' Occupation Tax Act an
20amount equal to the average monthly deficit in the Underground
21Storage Tank Fund during the prior year, as certified annually
22by the Illinois Environmental Protection Agency, but the total
23payment into the Underground Storage Tank Fund under this Act,
24the Service Use Tax Act, the Service Occupation Tax Act, and
25the Retailers' Occupation Tax Act shall not exceed $18,000,000
26in any State fiscal year. As used in this paragraph, the

 

 

HB1064- 66 -LRB103 00064 SPS 45064 b

1"average monthly deficit" shall be equal to the difference
2between the average monthly claims for payment by the fund and
3the average monthly revenues deposited into the fund,
4excluding payments made pursuant to this paragraph.
5    Beginning July 1, 2015, of the remainder of the moneys
6received by the Department under this Act, the Service Use Tax
7Act, the Service Occupation Tax Act, and the Retailers'
8Occupation Tax Act, each month the Department shall deposit
9$500,000 into the State Crime Laboratory Fund.
10    Of the remainder of the moneys received by the Department
11pursuant to this Act, (a) 1.75% thereof shall be paid into the
12Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
13and after July 1, 1989, 3.8% thereof shall be paid into the
14Build Illinois Fund; provided, however, that if in any fiscal
15year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
16may be, of the moneys received by the Department and required
17to be paid into the Build Illinois Fund pursuant to Section 3
18of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
19Act, Section 9 of the Service Use Tax Act, and Section 9 of the
20Service Occupation Tax Act, such Acts being hereinafter called
21the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
22may be, of moneys being hereinafter called the "Tax Act
23Amount", and (2) the amount transferred to the Build Illinois
24Fund from the State and Local Sales Tax Reform Fund shall be
25less than the Annual Specified Amount (as defined in Section 3
26of the Retailers' Occupation Tax Act), an amount equal to the

 

 

HB1064- 67 -LRB103 00064 SPS 45064 b

1difference shall be immediately paid into the Build Illinois
2Fund from other moneys received by the Department pursuant to
3the Tax Acts; and further provided, that if on the last
4business day of any month the sum of (1) the Tax Act Amount
5required to be deposited into the Build Illinois Bond Account
6in the Build Illinois Fund during such month and (2) the amount
7transferred during such month to the Build Illinois Fund from
8the State and Local Sales Tax Reform Fund shall have been less
9than 1/12 of the Annual Specified Amount, an amount equal to
10the difference shall be immediately paid into the Build
11Illinois Fund from other moneys received by the Department
12pursuant to the Tax Acts; and, further provided, that in no
13event shall the payments required under the preceding proviso
14result in aggregate payments into the Build Illinois Fund
15pursuant to this clause (b) for any fiscal year in excess of
16the greater of (i) the Tax Act Amount or (ii) the Annual
17Specified Amount for such fiscal year; and, further provided,
18that the amounts payable into the Build Illinois Fund under
19this clause (b) shall be payable only until such time as the
20aggregate amount on deposit under each trust indenture
21securing Bonds issued and outstanding pursuant to the Build
22Illinois Bond Act is sufficient, taking into account any
23future investment income, to fully provide, in accordance with
24such indenture, for the defeasance of or the payment of the
25principal of, premium, if any, and interest on the Bonds
26secured by such indenture and on any Bonds expected to be

 

 

HB1064- 68 -LRB103 00064 SPS 45064 b

1issued thereafter and all fees and costs payable with respect
2thereto, all as certified by the Director of the Bureau of the
3Budget (now Governor's Office of Management and Budget). If on
4the last business day of any month in which Bonds are
5outstanding pursuant to the Build Illinois Bond Act, the
6aggregate of the moneys deposited in the Build Illinois Bond
7Account in the Build Illinois Fund in such month shall be less
8than the amount required to be transferred in such month from
9the Build Illinois Bond Account to the Build Illinois Bond
10Retirement and Interest Fund pursuant to Section 13 of the
11Build Illinois Bond Act, an amount equal to such deficiency
12shall be immediately paid from other moneys received by the
13Department pursuant to the Tax Acts to the Build Illinois
14Fund; provided, however, that any amounts paid to the Build
15Illinois Fund in any fiscal year pursuant to this sentence
16shall be deemed to constitute payments pursuant to clause (b)
17of the preceding sentence and shall reduce the amount
18otherwise payable for such fiscal year pursuant to clause (b)
19of the preceding sentence. The moneys received by the
20Department pursuant to this Act and required to be deposited
21into the Build Illinois Fund are subject to the pledge, claim
22and charge set forth in Section 12 of the Build Illinois Bond
23Act.
24    Subject to payment of amounts into the Build Illinois Fund
25as provided in the preceding paragraph or in any amendment
26thereto hereafter enacted, the following specified monthly

 

 

HB1064- 69 -LRB103 00064 SPS 45064 b

1installment of the amount requested in the certificate of the
2Chairman of the Metropolitan Pier and Exposition Authority
3provided under Section 8.25f of the State Finance Act, but not
4in excess of the sums designated as "Total Deposit", shall be
5deposited in the aggregate from collections under Section 9 of
6the Use Tax Act, Section 9 of the Service Use Tax Act, Section
79 of the Service Occupation Tax Act, and Section 3 of the
8Retailers' Occupation Tax Act into the McCormick Place
9Expansion Project Fund in the specified fiscal years.
10Fiscal YearTotal Deposit
111993         $0
121994 53,000,000
131995 58,000,000
141996 61,000,000
151997 64,000,000
161998 68,000,000
171999 71,000,000
182000 75,000,000
192001 80,000,000
202002 93,000,000
212003 99,000,000
222004103,000,000
232005108,000,000
242006113,000,000
252007119,000,000
262008126,000,000

 

 

HB1064- 70 -LRB103 00064 SPS 45064 b

12009132,000,000
22010139,000,000
32011146,000,000
42012153,000,000
52013161,000,000
62014170,000,000
72015179,000,000
82016189,000,000
92017199,000,000
102018210,000,000
112019221,000,000
122020233,000,000
132021300,000,000
142022300,000,000
152023300,000,000
162024 300,000,000
172025 300,000,000
182026 300,000,000
192027 375,000,000
202028 375,000,000
212029 375,000,000
222030 375,000,000
232031 375,000,000
242032 375,000,000
252033 375,000,000
262034375,000,000

 

 

HB1064- 71 -LRB103 00064 SPS 45064 b

12035375,000,000
22036450,000,000
3and
4each fiscal year
5thereafter that bonds
6are outstanding under
7Section 13.2 of the
8Metropolitan Pier and
9Exposition Authority Act,
10but not after fiscal year 2060.
11    Beginning July 20, 1993 and in each month of each fiscal
12year thereafter, one-eighth of the amount requested in the
13certificate of the Chairman of the Metropolitan Pier and
14Exposition Authority for that fiscal year, less the amount
15deposited into the McCormick Place Expansion Project Fund by
16the State Treasurer in the respective month under subsection
17(g) of Section 13 of the Metropolitan Pier and Exposition
18Authority Act, plus cumulative deficiencies in the deposits
19required under this Section for previous months and years,
20shall be deposited into the McCormick Place Expansion Project
21Fund, until the full amount requested for the fiscal year, but
22not in excess of the amount specified above as "Total
23Deposit", has been deposited.
24    Subject to payment of amounts into the Capital Projects
25Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
26and the McCormick Place Expansion Project Fund pursuant to the

 

 

HB1064- 72 -LRB103 00064 SPS 45064 b

1preceding paragraphs or in any amendments thereto hereafter
2enacted, for aviation fuel sold on or after December 1, 2019,
3the Department shall each month deposit into the Aviation Fuel
4Sales Tax Refund Fund an amount estimated by the Department to
5be required for refunds of the 80% portion of the tax on
6aviation fuel under this Act. The Department shall only
7deposit moneys into the Aviation Fuel Sales Tax Refund Fund
8under this paragraph for so long as the revenue use
9requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
10binding on the State.
11    Subject to payment of amounts into the Build Illinois Fund
12and the McCormick Place Expansion Project Fund pursuant to the
13preceding paragraphs or in any amendments thereto hereafter
14enacted, beginning July 1, 1993 and ending on September 30,
152013, the Department shall each month pay into the Illinois
16Tax Increment Fund 0.27% of 80% of the net revenue realized for
17the preceding month from the 6.25% general rate on the selling
18price of tangible personal property.
19    Subject to payment of amounts into the Build Illinois Fund
20and the McCormick Place Expansion Project Fund pursuant to the
21preceding paragraphs or in any amendments thereto hereafter
22enacted, beginning with the receipt of the first report of
23taxes paid by an eligible business and continuing for a
2425-year period, the Department shall each month pay into the
25Energy Infrastructure Fund 80% of the net revenue realized
26from the 6.25% general rate on the selling price of

 

 

HB1064- 73 -LRB103 00064 SPS 45064 b

1Illinois-mined coal that was sold to an eligible business. For
2purposes of this paragraph, the term "eligible business" means
3a new electric generating facility certified pursuant to
4Section 605-332 of the Department of Commerce and Economic
5Opportunity Law of the Civil Administrative Code of Illinois.
6    Subject to payment of amounts into the Build Illinois
7Fund, the McCormick Place Expansion Project Fund, the Illinois
8Tax Increment Fund, and the Energy Infrastructure Fund
9pursuant to the preceding paragraphs or in any amendments to
10this Section hereafter enacted, beginning on the first day of
11the first calendar month to occur on or after August 26, 2014
12(the effective date of Public Act 98-1098), each month, from
13the collections made under Section 9 of the Use Tax Act,
14Section 9 of the Service Use Tax Act, Section 9 of the Service
15Occupation Tax Act, and Section 3 of the Retailers' Occupation
16Tax Act, the Department shall pay into the Tax Compliance and
17Administration Fund, to be used, subject to appropriation, to
18fund additional auditors and compliance personnel at the
19Department of Revenue, an amount equal to 1/12 of 5% of 80% of
20the cash receipts collected during the preceding fiscal year
21by the Audit Bureau of the Department under the Use Tax Act,
22the Service Use Tax Act, the Service Occupation Tax Act, the
23Retailers' Occupation Tax Act, and associated local occupation
24and use taxes administered by the Department.
25    Subject to payments of amounts into the Build Illinois
26Fund, the McCormick Place Expansion Project Fund, the Illinois

 

 

HB1064- 74 -LRB103 00064 SPS 45064 b

1Tax Increment Fund, the Energy Infrastructure Fund, and the
2Tax Compliance and Administration Fund as provided in this
3Section, beginning on July 1, 2018 the Department shall pay
4each month into the Downstate Public Transportation Fund the
5moneys required to be so paid under Section 2-3 of the
6Downstate Public Transportation Act.
7    Subject to successful execution and delivery of a
8public-private agreement between the public agency and private
9entity and completion of the civic build, beginning on July 1,
102023, of the remainder of the moneys received by the
11Department under the Use Tax Act, the Service Use Tax Act, the
12Service Occupation Tax Act, and this Act, the Department shall
13deposit the following specified deposits in the aggregate from
14collections under the Use Tax Act, the Service Use Tax Act, the
15Service Occupation Tax Act, and the Retailers' Occupation Tax
16Act, as required under Section 8.25g of the State Finance Act
17for distribution consistent with the Public-Private
18Partnership for Civic and Transit Infrastructure Project Act.
19The moneys received by the Department pursuant to this Act and
20required to be deposited into the Civic and Transit
21Infrastructure Fund are subject to the pledge, claim, and
22charge set forth in Section 25-55 of the Public-Private
23Partnership for Civic and Transit Infrastructure Project Act.
24As used in this paragraph, "civic build", "private entity",
25"public-private agreement", and "public agency" have the
26meanings provided in Section 25-10 of the Public-Private

 

 

HB1064- 75 -LRB103 00064 SPS 45064 b

1Partnership for Civic and Transit Infrastructure Project Act.
2        Fiscal Year............................Total Deposit
3        2024....................................$200,000,000
4        2025....................................$206,000,000
5        2026....................................$212,200,000
6        2027....................................$218,500,000
7        2028....................................$225,100,000
8        2029....................................$288,700,000
9        2030....................................$298,900,000
10        2031....................................$309,300,000
11        2032....................................$320,100,000
12        2033....................................$331,200,000
13        2034....................................$341,200,000
14        2035....................................$351,400,000
15        2036....................................$361,900,000
16        2037....................................$372,800,000
17        2038....................................$384,000,000
18        2039....................................$395,500,000
19        2040....................................$407,400,000
20        2041....................................$419,600,000
21        2042....................................$432,200,000
22        2043....................................$445,100,000
23    Beginning July 1, 2021 and until July 1, 2022, subject to
24the payment of amounts into the State and Local Sales Tax
25Reform Fund, the Build Illinois Fund, the McCormick Place
26Expansion Project Fund, the Illinois Tax Increment Fund, the

 

 

HB1064- 76 -LRB103 00064 SPS 45064 b

1Energy Infrastructure Fund, and the Tax Compliance and
2Administration Fund as provided in this Section, the
3Department shall pay each month into the Road Fund the amount
4estimated to represent 16% of the net revenue realized from
5the taxes imposed on motor fuel and gasohol. Beginning July 1,
62022 and until July 1, 2023, subject to the payment of amounts
7into the State and Local Sales Tax Reform Fund, the Build
8Illinois Fund, the McCormick Place Expansion Project Fund, the
9Illinois Tax Increment Fund, the Energy Infrastructure Fund,
10and the Tax Compliance and Administration Fund as provided in
11this Section, the Department shall pay each month into the
12Road Fund the amount estimated to represent 32% of the net
13revenue realized from the taxes imposed on motor fuel and
14gasohol. Beginning July 1, 2023 and until July 1, 2024,
15subject to the payment of amounts into the State and Local
16Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
17Place Expansion Project Fund, the Illinois Tax Increment Fund,
18the Energy Infrastructure Fund, and the Tax Compliance and
19Administration Fund as provided in this Section, the
20Department shall pay each month into the Road Fund the amount
21estimated to represent 48% of the net revenue realized from
22the taxes imposed on motor fuel and gasohol. Beginning July 1,
232024 and until July 1, 2025, subject to the payment of amounts
24into the State and Local Sales Tax Reform Fund, the Build
25Illinois Fund, the McCormick Place Expansion Project Fund, the
26Illinois Tax Increment Fund, the Energy Infrastructure Fund,

 

 

HB1064- 77 -LRB103 00064 SPS 45064 b

1and the Tax Compliance and Administration Fund as provided in
2this Section, the Department shall pay each month into the
3Road Fund the amount estimated to represent 64% of the net
4revenue realized from the taxes imposed on motor fuel and
5gasohol. Beginning on July 1, 2025, subject to the payment of
6amounts into the State and Local Sales Tax Reform Fund, the
7Build Illinois Fund, the McCormick Place Expansion Project
8Fund, the Illinois Tax Increment Fund, the Energy
9Infrastructure Fund, and the Tax Compliance and Administration
10Fund as provided in this Section, the Department shall pay
11each month into the Road Fund the amount estimated to
12represent 80% of the net revenue realized from the taxes
13imposed on motor fuel and gasohol. As used in this paragraph
14"motor fuel" has the meaning given to that term in Section 1.1
15of the Motor Fuel Tax Law, and "gasohol" has the meaning given
16to that term in Section 3-40 of this Act.
17    Of the remainder of the moneys received by the Department
18pursuant to this Act, 75% thereof shall be paid into the State
19Treasury and 25% shall be reserved in a special account and
20used only for the transfer to the Common School Fund as part of
21the monthly transfer from the General Revenue Fund in
22accordance with Section 8a of the State Finance Act.
23    As soon as possible after the first day of each month, upon
24certification of the Department of Revenue, the Comptroller
25shall order transferred and the Treasurer shall transfer from
26the General Revenue Fund to the Motor Fuel Tax Fund an amount

 

 

HB1064- 78 -LRB103 00064 SPS 45064 b

1equal to 1.7% of 80% of the net revenue realized under this Act
2for the second preceding month. Beginning April 1, 2000, this
3transfer is no longer required and shall not be made.
4    Net revenue realized for a month shall be the revenue
5collected by the State pursuant to this Act, less the amount
6paid out during that month as refunds to taxpayers for
7overpayment of liability.
8    For greater simplicity of administration, manufacturers,
9importers and wholesalers whose products are sold at retail in
10Illinois by numerous retailers, and who wish to do so, may
11assume the responsibility for accounting and paying to the
12Department all tax accruing under this Act with respect to
13such sales, if the retailers who are affected do not make
14written objection to the Department to this arrangement.
15(Source: P.A. 101-10, Article 15, Section 15-10, eff. 6-5-19;
16101-10, Article 25, Section 25-105, eff. 6-5-19; 101-27, eff.
176-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
18101-636, eff. 6-10-20; 102-700, Article 60, Section 60-15,
19eff. 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
20102-1019, eff. 1-1-23; revised 8-16-22.)
 
21    Section 15. The Service Use Tax Act is amended by changing
22Sections 3-10 and 9 as follows:
 
23    (35 ILCS 110/3-10)  (from Ch. 120, par. 439.33-10)
24    Sec. 3-10. Rate of tax. Unless otherwise provided in this

 

 

HB1064- 79 -LRB103 00064 SPS 45064 b

1Section, the tax imposed by this Act is at the rate of 6.25% of
2the selling price of tangible personal property transferred as
3an incident to the sale of service, but, for the purpose of
4computing this tax, in no event shall the selling price be less
5than the cost price of the property to the serviceman.
6    Beginning on July 1, 2000 and through December 31, 2000,
7with respect to motor fuel, as defined in Section 1.1 of the
8Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
9the Use Tax Act, the tax is imposed at the rate of 1.25%.
10    With respect to gasohol, as defined in the Use Tax Act, the
11tax imposed by this Act applies to (i) 70% of the selling price
12of property transferred as an incident to the sale of service
13on or after January 1, 1990, and before July 1, 2003, (ii) 80%
14of the selling price of property transferred as an incident to
15the sale of service on or after July 1, 2003 and on or before
16July 1, 2017, and (iii) 100% of the selling price thereafter.
17If, at any time, however, the tax under this Act on sales of
18gasohol, as defined in the Use Tax Act, is imposed at the rate
19of 1.25%, then the tax imposed by this Act applies to 100% of
20the proceeds of sales of gasohol made during that time.
21    With respect to majority blended ethanol fuel, as defined
22in the Use Tax Act, the tax imposed by this Act does not apply
23to the selling price of property transferred as an incident to
24the sale of service on or after July 1, 2003 and on or before
25December 31, 2023 but applies to 100% of the selling price
26thereafter.

 

 

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1    With respect to biodiesel blends, as defined in the Use
2Tax Act, with no less than 1% and no more than 10% biodiesel,
3the tax imposed by this Act applies to (i) 80% of the selling
4price of property transferred as an incident to the sale of
5service on or after July 1, 2003 and on or before December 31,
62018 and (ii) 100% of the proceeds of the selling price after
7December 31, 2018 and before January 1, 2024. On and after
8January 1, 2024 and on or before December 31, 2030, the
9taxation of biodiesel, renewable diesel, and biodiesel blends
10shall be as provided in Section 3-5.1 of the Use Tax Act. If,
11at any time, however, the tax under this Act on sales of
12biodiesel blends, as defined in the Use Tax Act, with no less
13than 1% and no more than 10% biodiesel is imposed at the rate
14of 1.25%, then the tax imposed by this Act applies to 100% of
15the proceeds of sales of biodiesel blends with no less than 1%
16and no more than 10% biodiesel made during that time.
17    With respect to biodiesel, as defined in the Use Tax Act,
18and biodiesel blends, as defined in the Use Tax Act, with more
19than 10% but no more than 99% biodiesel, the tax imposed by
20this Act does not apply to the proceeds of the selling price of
21property transferred as an incident to the sale of service on
22or after July 1, 2003 and on or before December 31, 2023. On
23and after January 1, 2024 and on or before December 31, 2030,
24the taxation of biodiesel, renewable diesel, and biodiesel
25blends shall be as provided in Section 3-5.1 of the Use Tax
26Act.

 

 

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1    At the election of any registered serviceman made for each
2fiscal year, sales of service in which the aggregate annual
3cost price of tangible personal property transferred as an
4incident to the sales of service is less than 35%, or 75% in
5the case of servicemen transferring prescription drugs or
6servicemen engaged in graphic arts production, of the
7aggregate annual total gross receipts from all sales of
8service, the tax imposed by this Act shall be based on the
9serviceman's cost price of the tangible personal property
10transferred as an incident to the sale of those services.
11    Until July 1, 2022 and beginning again on July 1, 2023, the
12tax shall be imposed at the rate of 1% on food prepared for
13immediate consumption and transferred incident to a sale of
14service subject to this Act or the Service Occupation Tax Act
15by an entity licensed under the Hospital Licensing Act, the
16Nursing Home Care Act, the Assisted Living and Shared Housing
17Act, the ID/DD Community Care Act, the MC/DD Act, the
18Specialized Mental Health Rehabilitation Act of 2013, or the
19Child Care Act of 1969, or an entity that holds a permit issued
20pursuant to the Life Care Facilities Act. Until July 1, 2022
21and beginning again on July 1, 2023, the tax shall also be
22imposed at the rate of 1% on food for human consumption that is
23to be consumed off the premises where it is sold (other than
24alcoholic beverages, food consisting of or infused with adult
25use cannabis, soft drinks, and food that has been prepared for
26immediate consumption and is not otherwise included in this

 

 

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1paragraph).
2    Beginning on July 1, 2022 and until July 1, 2023, the tax
3shall be imposed at the rate of 0% on food prepared for
4immediate consumption and transferred incident to a sale of
5service subject to this Act or the Service Occupation Tax Act
6by an entity licensed under the Hospital Licensing Act, the
7Nursing Home Care Act, the Assisted Living and Shared Housing
8Act, the ID/DD Community Care Act, the MC/DD Act, the
9Specialized Mental Health Rehabilitation Act of 2013, or the
10Child Care Act of 1969, or an entity that holds a permit issued
11pursuant to the Life Care Facilities Act. Beginning on July 1,
122022 and until July 1, 2023, the tax shall also be imposed at
13the rate of 0% on food for human consumption that is to be
14consumed off the premises where it is sold (other than
15alcoholic beverages, food consisting of or infused with adult
16use cannabis, soft drinks, and food that has been prepared for
17immediate consumption and is not otherwise included in this
18paragraph).
19    The tax shall also be imposed at the rate of 1% on
20prescription and nonprescription medicines, drugs, medical
21appliances, products classified as Class III medical devices
22by the United States Food and Drug Administration that are
23used for cancer treatment pursuant to a prescription, as well
24as any accessories and components related to those devices,
25modifications to a motor vehicle for the purpose of rendering
26it usable by a person with a disability, and insulin, blood

 

 

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1sugar testing materials, syringes, and needles used by human
2diabetics. For the purposes of this Section, until September
31, 2009: the term "soft drinks" means any complete, finished,
4ready-to-use, non-alcoholic drink, whether carbonated or not,
5including, but not limited to, soda water, cola, fruit juice,
6vegetable juice, carbonated water, and all other preparations
7commonly known as soft drinks of whatever kind or description
8that are contained in any closed or sealed bottle, can,
9carton, or container, regardless of size; but "soft drinks"
10does not include coffee, tea, non-carbonated water, infant
11formula, milk or milk products as defined in the Grade A
12Pasteurized Milk and Milk Products Act, or drinks containing
1350% or more natural fruit or vegetable juice.
14    Notwithstanding any other provisions of this Act,
15beginning September 1, 2009, "soft drinks" means non-alcoholic
16beverages that contain natural or artificial sweeteners. "Soft
17drinks" does do not include beverages that contain milk or
18milk products, soy, rice or similar milk substitutes, or
19greater than 50% of vegetable or fruit juice by volume.
20    Until August 1, 2009, and notwithstanding any other
21provisions of this Act, "food for human consumption that is to
22be consumed off the premises where it is sold" includes all
23food sold through a vending machine, except soft drinks and
24food products that are dispensed hot from a vending machine,
25regardless of the location of the vending machine. Beginning
26August 1, 2009, and notwithstanding any other provisions of

 

 

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1this Act, "food for human consumption that is to be consumed
2off the premises where it is sold" includes all food sold
3through a vending machine, except soft drinks, candy, and food
4products that are dispensed hot from a vending machine,
5regardless of the location of the vending machine.
6    Notwithstanding any other provisions of this Act,
7beginning September 1, 2009, "food for human consumption that
8is to be consumed off the premises where it is sold" does not
9include candy. For purposes of this Section, "candy" means a
10preparation of sugar, honey, or other natural or artificial
11sweeteners in combination with chocolate, fruits, nuts or
12other ingredients or flavorings in the form of bars, drops, or
13pieces. "Candy" does not include any preparation that contains
14flour or requires refrigeration.
15    Notwithstanding any other provisions of this Act,
16beginning September 1, 2009, "nonprescription medicines and
17drugs" does not include grooming and hygiene products. For
18purposes of this Section, "grooming and hygiene products"
19includes, but is not limited to, soaps and cleaning solutions,
20shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
21lotions and screens, unless those products are available by
22prescription only, regardless of whether the products meet the
23definition of "over-the-counter-drugs". For the purposes of
24this paragraph, "over-the-counter-drug" means a drug for human
25use that contains a label that identifies the product as a drug
26as required by 21 CFR C.F.R. 201.66. The

 

 

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1"over-the-counter-drug" label includes:
2        (A) a A "Drug Facts" panel; or
3        (B) a A statement of the "active ingredient(s)" with a
4    list of those ingredients contained in the compound,
5    substance or preparation.
6    Beginning on January 1, 2014 (the effective date of Public
7Act 98-122), "prescription and nonprescription medicines and
8drugs" includes medical cannabis purchased from a registered
9dispensing organization under the Compassionate Use of Medical
10Cannabis Program Act.
11    As used in this Section, "adult use cannabis" means
12cannabis subject to tax under the Cannabis Cultivation
13Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
14and does not include cannabis subject to tax under the
15Compassionate Use of Medical Cannabis Program Act.
16    If the property that is acquired from a serviceman is
17acquired outside Illinois and used outside Illinois before
18being brought to Illinois for use here and is taxable under
19this Act, the "selling price" on which the tax is computed
20shall be reduced by an amount that represents a reasonable
21allowance for depreciation for the period of prior
22out-of-state use.
23    Beginning January 1, 2024, in addition to all other rates
24of tax imposed under this Act, a surcharge of 3.75% is imposed
25on the selling price of (i) each firearm purchased in the State
26and (ii) each firearm component part that is purchased in the

 

 

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1State and sold separately from the firearm. "Firearm" has the
2meaning ascribed to that term in Section 1.1 of the Firearm
3Owners Identification Card Act.
4(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
5102-4, eff. 4-27-21; 102-16, eff. 6-17-21; 102-700, Article
620, Section 20-10, eff. 4-19-22; 102-700, Article 60, Section
760-20, eff. 4-19-22; revised 6-1-22.)
 
8    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
9    Sec. 9. Each serviceman required or authorized to collect
10the tax herein imposed shall pay to the Department the amount
11of such tax (except as otherwise provided) at the time when he
12is required to file his return for the period during which such
13tax was collected, less a discount of 2.1% prior to January 1,
141990 and 1.75% on and after January 1, 1990, or $5 per calendar
15year, whichever is greater, which is allowed to reimburse the
16serviceman for expenses incurred in collecting the tax,
17keeping records, preparing and filing returns, remitting the
18tax and supplying data to the Department on request. When
19determining the discount allowed under this Section,
20servicemen shall include the amount of tax that would have
21been due at the 1% rate but for the 0% rate imposed under this
22amendatory Act of the 102nd General Assembly. The discount
23under this Section is not allowed for the 1.25% portion of
24taxes paid on aviation fuel that is subject to the revenue use
25requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The

 

 

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1discount allowed under this Section is allowed only for
2returns that are filed in the manner required by this Act. The
3Department may disallow the discount for servicemen whose
4certificate of registration is revoked at the time the return
5is filed, but only if the Department's decision to revoke the
6certificate of registration has become final. A serviceman
7need not remit that part of any tax collected by him to the
8extent that he is required to pay and does pay the tax imposed
9by the Service Occupation Tax Act with respect to his sale of
10service involving the incidental transfer by him of the same
11property.
12    Except as provided hereinafter in this Section, on or
13before the twentieth day of each calendar month, such
14serviceman shall file a return for the preceding calendar
15month in accordance with reasonable Rules and Regulations to
16be promulgated by the Department. Such return shall be filed
17on a form prescribed by the Department and shall contain such
18information as the Department may reasonably require. The
19return shall include the gross receipts which were received
20during the preceding calendar month or quarter on the
21following items upon which tax would have been due but for the
220% rate imposed under this amendatory Act of the 102nd General
23Assembly: (i) food for human consumption that is to be
24consumed off the premises where it is sold (other than
25alcoholic beverages, food consisting of or infused with adult
26use cannabis, soft drinks, and food that has been prepared for

 

 

HB1064- 88 -LRB103 00064 SPS 45064 b

1immediate consumption); and (ii) food prepared for immediate
2consumption and transferred incident to a sale of service
3subject to this Act or the Service Occupation Tax Act by an
4entity licensed under the Hospital Licensing Act, the Nursing
5Home Care Act, the Assisted Living and Shared Housing Act, the
6ID/DD Community Care Act, the MC/DD Act, the Specialized
7Mental Health Rehabilitation Act of 2013, or the Child Care
8Act of 1969, or an entity that holds a permit issued pursuant
9to the Life Care Facilities Act. The return shall also include
10the amount of tax that would have been due on the items listed
11in the previous sentence but for the 0% rate imposed under this
12amendatory Act of the 102nd General Assembly.
13    On and after January 1, 2018, with respect to servicemen
14whose annual gross receipts average $20,000 or more, all
15returns required to be filed pursuant to this Act shall be
16filed electronically. Servicemen who demonstrate that they do
17not have access to the Internet or demonstrate hardship in
18filing electronically may petition the Department to waive the
19electronic filing requirement.
20    The Department may require returns to be filed on a
21quarterly basis. If so required, a return for each calendar
22quarter shall be filed on or before the twentieth day of the
23calendar month following the end of such calendar quarter. The
24taxpayer shall also file a return with the Department for each
25of the first two months of each calendar quarter, on or before
26the twentieth day of the following calendar month, stating:

 

 

HB1064- 89 -LRB103 00064 SPS 45064 b

1        1. The name of the seller;
2        2. The address of the principal place of business from
3    which he engages in business as a serviceman in this
4    State;
5        3. The total amount of taxable receipts received by
6    him during the preceding calendar month, including
7    receipts from charge and time sales, but less all
8    deductions allowed by law;
9        4. The amount of credit provided in Section 2d of this
10    Act;
11        5. The amount of tax due;
12        5-5. The signature of the taxpayer; and
13        6. Such other reasonable information as the Department
14    may require.
15    Each serviceman required or authorized to collect the tax
16imposed by this Act on aviation fuel transferred as an
17incident of a sale of service in this State during the
18preceding calendar month shall, instead of reporting and
19paying tax on aviation fuel as otherwise required by this
20Section, report and pay such tax on a separate aviation fuel
21tax return. The requirements related to the return shall be as
22otherwise provided in this Section. Notwithstanding any other
23provisions of this Act to the contrary, servicemen collecting
24tax on aviation fuel shall file all aviation fuel tax returns
25and shall make all aviation fuel tax payments by electronic
26means in the manner and form required by the Department. For

 

 

HB1064- 90 -LRB103 00064 SPS 45064 b

1purposes of this Section, "aviation fuel" means jet fuel and
2aviation gasoline.
3    If a taxpayer fails to sign a return within 30 days after
4the proper notice and demand for signature by the Department,
5the return shall be considered valid and any amount shown to be
6due on the return shall be deemed assessed.
7    Notwithstanding any other provision of this Act to the
8contrary, servicemen subject to tax on cannabis shall file all
9cannabis tax returns and shall make all cannabis tax payments
10by electronic means in the manner and form required by the
11Department.
12    Beginning October 1, 1993, a taxpayer who has an average
13monthly tax liability of $150,000 or more shall make all
14payments required by rules of the Department by electronic
15funds transfer. Beginning October 1, 1994, a taxpayer who has
16an average monthly tax liability of $100,000 or more shall
17make all payments required by rules of the Department by
18electronic funds transfer. Beginning October 1, 1995, a
19taxpayer who has an average monthly tax liability of $50,000
20or more shall make all payments required by rules of the
21Department by electronic funds transfer. Beginning October 1,
222000, a taxpayer who has an annual tax liability of $200,000 or
23more shall make all payments required by rules of the
24Department by electronic funds transfer. The term "annual tax
25liability" shall be the sum of the taxpayer's liabilities
26under this Act, and under all other State and local occupation

 

 

HB1064- 91 -LRB103 00064 SPS 45064 b

1and use tax laws administered by the Department, for the
2immediately preceding calendar year. The term "average monthly
3tax liability" means the sum of the taxpayer's liabilities
4under this Act, and under all other State and local occupation
5and use tax laws administered by the Department, for the
6immediately preceding calendar year divided by 12. Beginning
7on October 1, 2002, a taxpayer who has a tax liability in the
8amount set forth in subsection (b) of Section 2505-210 of the
9Department of Revenue Law shall make all payments required by
10rules of the Department by electronic funds transfer.
11    Before August 1 of each year beginning in 1993, the
12Department shall notify all taxpayers required to make
13payments by electronic funds transfer. All taxpayers required
14to make payments by electronic funds transfer shall make those
15payments for a minimum of one year beginning on October 1.
16    Any taxpayer not required to make payments by electronic
17funds transfer may make payments by electronic funds transfer
18with the permission of the Department.
19    All taxpayers required to make payment by electronic funds
20transfer and any taxpayers authorized to voluntarily make
21payments by electronic funds transfer shall make those
22payments in the manner authorized by the Department.
23    The Department shall adopt such rules as are necessary to
24effectuate a program of electronic funds transfer and the
25requirements of this Section.
26    If the serviceman is otherwise required to file a monthly

 

 

HB1064- 92 -LRB103 00064 SPS 45064 b

1return and if the serviceman's average monthly tax liability
2to the Department does not exceed $200, the Department may
3authorize his returns to be filed on a quarter annual basis,
4with the return for January, February and March of a given year
5being due by April 20 of such year; with the return for April,
6May and June of a given year being due by July 20 of such year;
7with the return for July, August and September of a given year
8being due by October 20 of such year, and with the return for
9October, November and December of a given year being due by
10January 20 of the following year.
11    If the serviceman is otherwise required to file a monthly
12or quarterly return and if the serviceman's average monthly
13tax liability to the Department does not exceed $50, the
14Department may authorize his returns to be filed on an annual
15basis, with the return for a given year being due by January 20
16of the following year.
17    Such quarter annual and annual returns, as to form and
18substance, shall be subject to the same requirements as
19monthly returns.
20    Notwithstanding any other provision in this Act concerning
21the time within which a serviceman may file his return, in the
22case of any serviceman who ceases to engage in a kind of
23business which makes him responsible for filing returns under
24this Act, such serviceman shall file a final return under this
25Act with the Department not more than 1 month after
26discontinuing such business.

 

 

HB1064- 93 -LRB103 00064 SPS 45064 b

1    Where a serviceman collects the tax with respect to the
2selling price of property which he sells and the purchaser
3thereafter returns such property and the serviceman refunds
4the selling price thereof to the purchaser, such serviceman
5shall also refund, to the purchaser, the tax so collected from
6the purchaser. When filing his return for the period in which
7he refunds such tax to the purchaser, the serviceman may
8deduct the amount of the tax so refunded by him to the
9purchaser from any other Service Use Tax, Service Occupation
10Tax, retailers' occupation tax or use tax which such
11serviceman may be required to pay or remit to the Department,
12as shown by such return, provided that the amount of the tax to
13be deducted shall previously have been remitted to the
14Department by such serviceman. If the serviceman shall not
15previously have remitted the amount of such tax to the
16Department, he shall be entitled to no deduction hereunder
17upon refunding such tax to the purchaser.
18    Any serviceman filing a return hereunder shall also
19include the total tax upon the selling price of tangible
20personal property purchased for use by him as an incident to a
21sale of service, and such serviceman shall remit the amount of
22such tax to the Department when filing such return.
23    If experience indicates such action to be practicable, the
24Department may prescribe and furnish a combination or joint
25return which will enable servicemen, who are required to file
26returns hereunder and also under the Service Occupation Tax

 

 

HB1064- 94 -LRB103 00064 SPS 45064 b

1Act, to furnish all the return information required by both
2Acts on the one form.
3    Where the serviceman has more than one business registered
4with the Department under separate registration hereunder,
5such serviceman shall not file each return that is due as a
6single return covering all such registered businesses, but
7shall file separate returns for each such registered business.
8    Beginning February 1, 2024, the Department shall pay into
9the Human Services Youth Programming Fund 100% of the net
10revenue realized for the preceding month from the 3.75%
11surcharge on the selling price of firearms and firearm
12component parts.
13    Beginning January 1, 1990, each month the Department shall
14pay into the State and Local Tax Reform Fund, a special fund in
15the State Treasury, the net revenue realized for the preceding
16month from the 1% tax imposed under this Act.
17    Beginning January 1, 1990, each month the Department shall
18pay into the State and Local Sales Tax Reform Fund 20% of the
19net revenue realized for the preceding month from the 6.25%
20general rate on transfers of tangible personal property, other
21than (i) tangible personal property which is purchased outside
22Illinois at retail from a retailer and which is titled or
23registered by an agency of this State's government and (ii)
24aviation fuel sold on or after December 1, 2019. This
25exception for aviation fuel only applies for so long as the
26revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.

 

 

HB1064- 95 -LRB103 00064 SPS 45064 b

147133 are binding on the State.
2    For aviation fuel sold on or after December 1, 2019, each
3month the Department shall pay into the State Aviation Program
4Fund 20% of the net revenue realized for the preceding month
5from the 6.25% general rate on the selling price of aviation
6fuel, less an amount estimated by the Department to be
7required for refunds of the 20% portion of the tax on aviation
8fuel under this Act, which amount shall be deposited into the
9Aviation Fuel Sales Tax Refund Fund. The Department shall only
10pay moneys into the State Aviation Program Fund and the
11Aviation Fuel Sales Tax Refund Fund under this Act for so long
12as the revenue use requirements of 49 U.S.C. 47107(b) and 49
13U.S.C. 47133 are binding on the State.
14    Beginning August 1, 2000, each month the Department shall
15pay into the State and Local Sales Tax Reform Fund 100% of the
16net revenue realized for the preceding month from the 1.25%
17rate on the selling price of motor fuel and gasohol.
18    Beginning October 1, 2009, each month the Department shall
19pay into the Capital Projects Fund an amount that is equal to
20an amount estimated by the Department to represent 80% of the
21net revenue realized for the preceding month from the sale of
22candy, grooming and hygiene products, and soft drinks that had
23been taxed at a rate of 1% prior to September 1, 2009 but that
24are now taxed at 6.25%.
25    Beginning July 1, 2013, each month the Department shall
26pay into the Underground Storage Tank Fund from the proceeds

 

 

HB1064- 96 -LRB103 00064 SPS 45064 b

1collected under this Act, the Use Tax Act, the Service
2Occupation Tax Act, and the Retailers' Occupation Tax Act an
3amount equal to the average monthly deficit in the Underground
4Storage Tank Fund during the prior year, as certified annually
5by the Illinois Environmental Protection Agency, but the total
6payment into the Underground Storage Tank Fund under this Act,
7the Use Tax Act, the Service Occupation Tax Act, and the
8Retailers' Occupation Tax Act shall not exceed $18,000,000 in
9any State fiscal year. As used in this paragraph, the "average
10monthly deficit" shall be equal to the difference between the
11average monthly claims for payment by the fund and the average
12monthly revenues deposited into the fund, excluding payments
13made pursuant to this paragraph.
14    Beginning July 1, 2015, of the remainder of the moneys
15received by the Department under the Use Tax Act, this Act, the
16Service Occupation Tax Act, and the Retailers' Occupation Tax
17Act, each month the Department shall deposit $500,000 into the
18State Crime Laboratory Fund.
19    Of the remainder of the moneys received by the Department
20pursuant to this Act, (a) 1.75% thereof shall be paid into the
21Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
22and after July 1, 1989, 3.8% thereof shall be paid into the
23Build Illinois Fund; provided, however, that if in any fiscal
24year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
25may be, of the moneys received by the Department and required
26to be paid into the Build Illinois Fund pursuant to Section 3

 

 

HB1064- 97 -LRB103 00064 SPS 45064 b

1of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
2Act, Section 9 of the Service Use Tax Act, and Section 9 of the
3Service Occupation Tax Act, such Acts being hereinafter called
4the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
5may be, of moneys being hereinafter called the "Tax Act
6Amount", and (2) the amount transferred to the Build Illinois
7Fund from the State and Local Sales Tax Reform Fund shall be
8less than the Annual Specified Amount (as defined in Section 3
9of the Retailers' Occupation Tax Act), an amount equal to the
10difference shall be immediately paid into the Build Illinois
11Fund from other moneys received by the Department pursuant to
12the Tax Acts; and further provided, that if on the last
13business day of any month the sum of (1) the Tax Act Amount
14required to be deposited into the Build Illinois Bond Account
15in the Build Illinois Fund during such month and (2) the amount
16transferred during such month to the Build Illinois Fund from
17the State and Local Sales Tax Reform Fund shall have been less
18than 1/12 of the Annual Specified Amount, an amount equal to
19the difference shall be immediately paid into the Build
20Illinois Fund from other moneys received by the Department
21pursuant to the Tax Acts; and, further provided, that in no
22event shall the payments required under the preceding proviso
23result in aggregate payments into the Build Illinois Fund
24pursuant to this clause (b) for any fiscal year in excess of
25the greater of (i) the Tax Act Amount or (ii) the Annual
26Specified Amount for such fiscal year; and, further provided,

 

 

HB1064- 98 -LRB103 00064 SPS 45064 b

1that the amounts payable into the Build Illinois Fund under
2this clause (b) shall be payable only until such time as the
3aggregate amount on deposit under each trust indenture
4securing Bonds issued and outstanding pursuant to the Build
5Illinois Bond Act is sufficient, taking into account any
6future investment income, to fully provide, in accordance with
7such indenture, for the defeasance of or the payment of the
8principal of, premium, if any, and interest on the Bonds
9secured by such indenture and on any Bonds expected to be
10issued thereafter and all fees and costs payable with respect
11thereto, all as certified by the Director of the Bureau of the
12Budget (now Governor's Office of Management and Budget). If on
13the last business day of any month in which Bonds are
14outstanding pursuant to the Build Illinois Bond Act, the
15aggregate of the moneys deposited in the Build Illinois Bond
16Account in the Build Illinois Fund in such month shall be less
17than the amount required to be transferred in such month from
18the Build Illinois Bond Account to the Build Illinois Bond
19Retirement and Interest Fund pursuant to Section 13 of the
20Build Illinois Bond Act, an amount equal to such deficiency
21shall be immediately paid from other moneys received by the
22Department pursuant to the Tax Acts to the Build Illinois
23Fund; provided, however, that any amounts paid to the Build
24Illinois Fund in any fiscal year pursuant to this sentence
25shall be deemed to constitute payments pursuant to clause (b)
26of the preceding sentence and shall reduce the amount

 

 

HB1064- 99 -LRB103 00064 SPS 45064 b

1otherwise payable for such fiscal year pursuant to clause (b)
2of the preceding sentence. The moneys received by the
3Department pursuant to this Act and required to be deposited
4into the Build Illinois Fund are subject to the pledge, claim
5and charge set forth in Section 12 of the Build Illinois Bond
6Act.
7    Subject to payment of amounts into the Build Illinois Fund
8as provided in the preceding paragraph or in any amendment
9thereto hereafter enacted, the following specified monthly
10installment of the amount requested in the certificate of the
11Chairman of the Metropolitan Pier and Exposition Authority
12provided under Section 8.25f of the State Finance Act, but not
13in excess of the sums designated as "Total Deposit", shall be
14deposited in the aggregate from collections under Section 9 of
15the Use Tax Act, Section 9 of the Service Use Tax Act, Section
169 of the Service Occupation Tax Act, and Section 3 of the
17Retailers' Occupation Tax Act into the McCormick Place
18Expansion Project Fund in the specified fiscal years.
 
19Fiscal YearTotal Deposit
201993         $0
211994 53,000,000
221995 58,000,000
231996 61,000,000
241997 64,000,000
251998 68,000,000

 

 

HB1064- 100 -LRB103 00064 SPS 45064 b

11999 71,000,000
22000 75,000,000
32001 80,000,000
42002 93,000,000
52003 99,000,000
62004103,000,000
72005108,000,000
82006113,000,000
92007119,000,000
102008126,000,000
112009132,000,000
122010139,000,000
132011146,000,000
142012153,000,000
152013161,000,000
162014170,000,000
172015179,000,000
182016189,000,000
192017199,000,000
202018210,000,000
212019221,000,000
222020233,000,000
232021300,000,000
242022300,000,000
252023300,000,000
262024 300,000,000

 

 

HB1064- 101 -LRB103 00064 SPS 45064 b

12025 300,000,000
22026 300,000,000
32027 375,000,000
42028 375,000,000
52029 375,000,000
62030 375,000,000
72031 375,000,000
82032 375,000,000
92033 375,000,000
102034375,000,000
112035375,000,000
122036450,000,000
13and
14each fiscal year
15thereafter that bonds
16are outstanding under
17Section 13.2 of the
18Metropolitan Pier and
19Exposition Authority Act,
20but not after fiscal year 2060.
21    Beginning July 20, 1993 and in each month of each fiscal
22year thereafter, one-eighth of the amount requested in the
23certificate of the Chairman of the Metropolitan Pier and
24Exposition Authority for that fiscal year, less the amount
25deposited into the McCormick Place Expansion Project Fund by
26the State Treasurer in the respective month under subsection

 

 

HB1064- 102 -LRB103 00064 SPS 45064 b

1(g) of Section 13 of the Metropolitan Pier and Exposition
2Authority Act, plus cumulative deficiencies in the deposits
3required under this Section for previous months and years,
4shall be deposited into the McCormick Place Expansion Project
5Fund, until the full amount requested for the fiscal year, but
6not in excess of the amount specified above as "Total
7Deposit", has been deposited.
8    Subject to payment of amounts into the Capital Projects
9Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
10and the McCormick Place Expansion Project Fund pursuant to the
11preceding paragraphs or in any amendments thereto hereafter
12enacted, for aviation fuel sold on or after December 1, 2019,
13the Department shall each month deposit into the Aviation Fuel
14Sales Tax Refund Fund an amount estimated by the Department to
15be required for refunds of the 80% portion of the tax on
16aviation fuel under this Act. The Department shall only
17deposit moneys into the Aviation Fuel Sales Tax Refund Fund
18under this paragraph for so long as the revenue use
19requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
20binding on the State.
21    Subject to payment of amounts into the Build Illinois Fund
22and the McCormick Place Expansion Project Fund pursuant to the
23preceding paragraphs or in any amendments thereto hereafter
24enacted, beginning July 1, 1993 and ending on September 30,
252013, the Department shall each month pay into the Illinois
26Tax Increment Fund 0.27% of 80% of the net revenue realized for

 

 

HB1064- 103 -LRB103 00064 SPS 45064 b

1the preceding month from the 6.25% general rate on the selling
2price of tangible personal property.
3    Subject to payment of amounts into the Build Illinois Fund
4and the McCormick Place Expansion Project Fund pursuant to the
5preceding paragraphs or in any amendments thereto hereafter
6enacted, beginning with the receipt of the first report of
7taxes paid by an eligible business and continuing for a
825-year period, the Department shall each month pay into the
9Energy Infrastructure Fund 80% of the net revenue realized
10from the 6.25% general rate on the selling price of
11Illinois-mined coal that was sold to an eligible business. For
12purposes of this paragraph, the term "eligible business" means
13a new electric generating facility certified pursuant to
14Section 605-332 of the Department of Commerce and Economic
15Opportunity Law of the Civil Administrative Code of Illinois.
16    Subject to payment of amounts into the Build Illinois
17Fund, the McCormick Place Expansion Project Fund, the Illinois
18Tax Increment Fund, and the Energy Infrastructure Fund
19pursuant to the preceding paragraphs or in any amendments to
20this Section hereafter enacted, beginning on the first day of
21the first calendar month to occur on or after August 26, 2014
22(the effective date of Public Act 98-1098), each month, from
23the collections made under Section 9 of the Use Tax Act,
24Section 9 of the Service Use Tax Act, Section 9 of the Service
25Occupation Tax Act, and Section 3 of the Retailers' Occupation
26Tax Act, the Department shall pay into the Tax Compliance and

 

 

HB1064- 104 -LRB103 00064 SPS 45064 b

1Administration Fund, to be used, subject to appropriation, to
2fund additional auditors and compliance personnel at the
3Department of Revenue, an amount equal to 1/12 of 5% of 80% of
4the cash receipts collected during the preceding fiscal year
5by the Audit Bureau of the Department under the Use Tax Act,
6the Service Use Tax Act, the Service Occupation Tax Act, the
7Retailers' Occupation Tax Act, and associated local occupation
8and use taxes administered by the Department.
9    Subject to payments of amounts into the Build Illinois
10Fund, the McCormick Place Expansion Project Fund, the Illinois
11Tax Increment Fund, the Energy Infrastructure Fund, and the
12Tax Compliance and Administration Fund as provided in this
13Section, beginning on July 1, 2018 the Department shall pay
14each month into the Downstate Public Transportation Fund the
15moneys required to be so paid under Section 2-3 of the
16Downstate Public Transportation Act.
17    Subject to successful execution and delivery of a
18public-private agreement between the public agency and private
19entity and completion of the civic build, beginning on July 1,
202023, of the remainder of the moneys received by the
21Department under the Use Tax Act, the Service Use Tax Act, the
22Service Occupation Tax Act, and this Act, the Department shall
23deposit the following specified deposits in the aggregate from
24collections under the Use Tax Act, the Service Use Tax Act, the
25Service Occupation Tax Act, and the Retailers' Occupation Tax
26Act, as required under Section 8.25g of the State Finance Act

 

 

HB1064- 105 -LRB103 00064 SPS 45064 b

1for distribution consistent with the Public-Private
2Partnership for Civic and Transit Infrastructure Project Act.
3The moneys received by the Department pursuant to this Act and
4required to be deposited into the Civic and Transit
5Infrastructure Fund are subject to the pledge, claim, and
6charge set forth in Section 25-55 of the Public-Private
7Partnership for Civic and Transit Infrastructure Project Act.
8As used in this paragraph, "civic build", "private entity",
9"public-private agreement", and "public agency" have the
10meanings provided in Section 25-10 of the Public-Private
11Partnership for Civic and Transit Infrastructure Project Act.
12        Fiscal Year............................Total Deposit
13        2024....................................$200,000,000
14        2025....................................$206,000,000
15        2026....................................$212,200,000
16        2027....................................$218,500,000
17        2028....................................$225,100,000
18        2029....................................$288,700,000
19        2030....................................$298,900,000
20        2031....................................$309,300,000
21        2032....................................$320,100,000
22        2033....................................$331,200,000
23        2034....................................$341,200,000
24        2035....................................$351,400,000
25        2036....................................$361,900,000
26        2037....................................$372,800,000

 

 

HB1064- 106 -LRB103 00064 SPS 45064 b

1        2038....................................$384,000,000
2        2039....................................$395,500,000
3        2040....................................$407,400,000
4        2041....................................$419,600,000
5        2042....................................$432,200,000
6        2043....................................$445,100,000
7    Beginning July 1, 2021 and until July 1, 2022, subject to
8the payment of amounts into the State and Local Sales Tax
9Reform Fund, the Build Illinois Fund, the McCormick Place
10Expansion Project Fund, the Illinois Tax Increment Fund, the
11Energy Infrastructure Fund, and the Tax Compliance and
12Administration Fund as provided in this Section, the
13Department shall pay each month into the Road Fund the amount
14estimated to represent 16% of the net revenue realized from
15the taxes imposed on motor fuel and gasohol. Beginning July 1,
162022 and until July 1, 2023, subject to the payment of amounts
17into the State and Local Sales Tax Reform Fund, the Build
18Illinois Fund, the McCormick Place Expansion Project Fund, the
19Illinois Tax Increment Fund, the Energy Infrastructure Fund,
20and the Tax Compliance and Administration Fund as provided in
21this Section, the Department shall pay each month into the
22Road Fund the amount estimated to represent 32% of the net
23revenue realized from the taxes imposed on motor fuel and
24gasohol. Beginning July 1, 2023 and until July 1, 2024,
25subject to the payment of amounts into the State and Local
26Sales Tax Reform Fund, the Build Illinois Fund, the McCormick

 

 

HB1064- 107 -LRB103 00064 SPS 45064 b

1Place Expansion Project Fund, the Illinois Tax Increment Fund,
2the Energy Infrastructure Fund, and the Tax Compliance and
3Administration Fund as provided in this Section, the
4Department shall pay each month into the Road Fund the amount
5estimated to represent 48% of the net revenue realized from
6the taxes imposed on motor fuel and gasohol. Beginning July 1,
72024 and until July 1, 2025, subject to the payment of amounts
8into the State and Local Sales Tax Reform Fund, the Build
9Illinois Fund, the McCormick Place Expansion Project Fund, the
10Illinois Tax Increment Fund, the Energy Infrastructure Fund,
11and the Tax Compliance and Administration Fund as provided in
12this Section, the Department shall pay each month into the
13Road Fund the amount estimated to represent 64% of the net
14revenue realized from the taxes imposed on motor fuel and
15gasohol. Beginning on July 1, 2025, subject to the payment of
16amounts into the State and Local Sales Tax Reform Fund, the
17Build Illinois Fund, the McCormick Place Expansion Project
18Fund, the Illinois Tax Increment Fund, the Energy
19Infrastructure Fund, and the Tax Compliance and Administration
20Fund as provided in this Section, the Department shall pay
21each month into the Road Fund the amount estimated to
22represent 80% of the net revenue realized from the taxes
23imposed on motor fuel and gasohol. As used in this paragraph
24"motor fuel" has the meaning given to that term in Section 1.1
25of the Motor Fuel Tax Law, and "gasohol" has the meaning given
26to that term in Section 3-40 of the Use Tax Act.

 

 

HB1064- 108 -LRB103 00064 SPS 45064 b

1    Of the remainder of the moneys received by the Department
2pursuant to this Act, 75% thereof shall be paid into the
3General Revenue Fund of the State Treasury and 25% shall be
4reserved in a special account and used only for the transfer to
5the Common School Fund as part of the monthly transfer from the
6General Revenue Fund in accordance with Section 8a of the
7State Finance Act.
8    As soon as possible after the first day of each month, upon
9certification of the Department of Revenue, the Comptroller
10shall order transferred and the Treasurer shall transfer from
11the General Revenue Fund to the Motor Fuel Tax Fund an amount
12equal to 1.7% of 80% of the net revenue realized under this Act
13for the second preceding month. Beginning April 1, 2000, this
14transfer is no longer required and shall not be made.
15    Net revenue realized for a month shall be the revenue
16collected by the State pursuant to this Act, less the amount
17paid out during that month as refunds to taxpayers for
18overpayment of liability.
19(Source: P.A. 101-10, Article 15, Section 15-15, eff. 6-5-19;
20101-10, Article 25, Section 25-110, eff. 6-5-19; 101-27, eff.
216-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
22101-636, eff. 6-10-20; 102-700, eff. 4-19-22.)
 
23    Section 20. The Service Occupation Tax Act is amended by
24changing Sections 3-10 and 9 as follows:
 

 

 

HB1064- 109 -LRB103 00064 SPS 45064 b

1    (35 ILCS 115/3-10)  (from Ch. 120, par. 439.103-10)
2    Sec. 3-10. Rate of tax. Unless otherwise provided in this
3Section, the tax imposed by this Act is at the rate of 6.25% of
4the "selling price", as defined in Section 2 of the Service Use
5Tax Act, of the tangible personal property. For the purpose of
6computing this tax, in no event shall the "selling price" be
7less than the cost price to the serviceman of the tangible
8personal property transferred. The selling price of each item
9of tangible personal property transferred as an incident of a
10sale of service may be shown as a distinct and separate item on
11the serviceman's billing to the service customer. If the
12selling price is not so shown, the selling price of the
13tangible personal property is deemed to be 50% of the
14serviceman's entire billing to the service customer. When,
15however, a serviceman contracts to design, develop, and
16produce special order machinery or equipment, the tax imposed
17by this Act shall be based on the serviceman's cost price of
18the tangible personal property transferred incident to the
19completion of the contract.
20    Beginning on July 1, 2000 and through December 31, 2000,
21with respect to motor fuel, as defined in Section 1.1 of the
22Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
23the Use Tax Act, the tax is imposed at the rate of 1.25%.
24    With respect to gasohol, as defined in the Use Tax Act, the
25tax imposed by this Act shall apply to (i) 70% of the cost
26price of property transferred as an incident to the sale of

 

 

HB1064- 110 -LRB103 00064 SPS 45064 b

1service on or after January 1, 1990, and before July 1, 2003,
2(ii) 80% of the selling price of property transferred as an
3incident to the sale of service on or after July 1, 2003 and on
4or before July 1, 2017, and (iii) 100% of the cost price
5thereafter. If, at any time, however, the tax under this Act on
6sales of gasohol, as defined in the Use Tax Act, is imposed at
7the rate of 1.25%, then the tax imposed by this Act applies to
8100% of the proceeds of sales of gasohol made during that time.
9    With respect to majority blended ethanol fuel, as defined
10in the Use Tax Act, the tax imposed by this Act does not apply
11to the selling price of property transferred as an incident to
12the sale of service on or after July 1, 2003 and on or before
13December 31, 2023 but applies to 100% of the selling price
14thereafter.
15    With respect to biodiesel blends, as defined in the Use
16Tax Act, with no less than 1% and no more than 10% biodiesel,
17the tax imposed by this Act applies to (i) 80% of the selling
18price of property transferred as an incident to the sale of
19service on or after July 1, 2003 and on or before December 31,
202018 and (ii) 100% of the proceeds of the selling price after
21December 31, 2018 and before January 1, 2024. On and after
22January 1, 2024 and on or before December 31, 2030, the
23taxation of biodiesel, renewable diesel, and biodiesel blends
24shall be as provided in Section 3-5.1 of the Use Tax Act. If,
25at any time, however, the tax under this Act on sales of
26biodiesel blends, as defined in the Use Tax Act, with no less

 

 

HB1064- 111 -LRB103 00064 SPS 45064 b

1than 1% and no more than 10% biodiesel is imposed at the rate
2of 1.25%, then the tax imposed by this Act applies to 100% of
3the proceeds of sales of biodiesel blends with no less than 1%
4and no more than 10% biodiesel made during that time.
5    With respect to biodiesel, as defined in the Use Tax Act,
6and biodiesel blends, as defined in the Use Tax Act, with more
7than 10% but no more than 99% biodiesel material, the tax
8imposed by this Act does not apply to the proceeds of the
9selling price of property transferred as an incident to the
10sale of service on or after July 1, 2003 and on or before
11December 31, 2023. On and after January 1, 2024 and on or
12before December 31, 2030, the taxation of biodiesel, renewable
13diesel, and biodiesel blends shall be as provided in Section
143-5.1 of the Use Tax Act.
15    At the election of any registered serviceman made for each
16fiscal year, sales of service in which the aggregate annual
17cost price of tangible personal property transferred as an
18incident to the sales of service is less than 35%, or 75% in
19the case of servicemen transferring prescription drugs or
20servicemen engaged in graphic arts production, of the
21aggregate annual total gross receipts from all sales of
22service, the tax imposed by this Act shall be based on the
23serviceman's cost price of the tangible personal property
24transferred incident to the sale of those services.
25    Until July 1, 2022 and beginning again on July 1, 2023, the
26tax shall be imposed at the rate of 1% on food prepared for

 

 

HB1064- 112 -LRB103 00064 SPS 45064 b

1immediate consumption and transferred incident to a sale of
2service subject to this Act or the Service Use Tax Act by an
3entity licensed under the Hospital Licensing Act, the Nursing
4Home Care Act, the Assisted Living and Shared Housing Act, the
5ID/DD Community Care Act, the MC/DD Act, the Specialized
6Mental Health Rehabilitation Act of 2013, or the Child Care
7Act of 1969, or an entity that holds a permit issued pursuant
8to the Life Care Facilities Act. Until July 1, 2022 and
9beginning again on July 1, 2023, the tax shall also be imposed
10at the rate of 1% on food for human consumption that is to be
11consumed off the premises where it is sold (other than
12alcoholic beverages, food consisting of or infused with adult
13use cannabis, soft drinks, and food that has been prepared for
14immediate consumption and is not otherwise included in this
15paragraph).
16    Beginning on July 1, 2022 and until July 1, 2023, the tax
17shall be imposed at the rate of 0% on food prepared for
18immediate consumption and transferred incident to a sale of
19service subject to this Act or the Service Use Tax Act by an
20entity licensed under the Hospital Licensing Act, the Nursing
21Home Care Act, the Assisted Living and Shared Housing Act, the
22ID/DD Community Care Act, the MC/DD Act, the Specialized
23Mental Health Rehabilitation Act of 2013, or the Child Care
24Act of 1969, or an entity that holds a permit issued pursuant
25to the Life Care Facilities Act. Beginning July 1, 2022 and
26until July 1, 2023, the tax shall also be imposed at the rate

 

 

HB1064- 113 -LRB103 00064 SPS 45064 b

1of 0% on food for human consumption that is to be consumed off
2the premises where it is sold (other than alcoholic beverages,
3food consisting of or infused with adult use cannabis, soft
4drinks, and food that has been prepared for immediate
5consumption and is not otherwise included in this paragraph).
6    The tax shall also be imposed at the rate of 1% on
7prescription and nonprescription medicines, drugs, medical
8appliances, products classified as Class III medical devices
9by the United States Food and Drug Administration that are
10used for cancer treatment pursuant to a prescription, as well
11as any accessories and components related to those devices,
12modifications to a motor vehicle for the purpose of rendering
13it usable by a person with a disability, and insulin, blood
14sugar testing materials, syringes, and needles used by human
15diabetics. For the purposes of this Section, until September
161, 2009: the term "soft drinks" means any complete, finished,
17ready-to-use, non-alcoholic drink, whether carbonated or not,
18including, but not limited to, soda water, cola, fruit juice,
19vegetable juice, carbonated water, and all other preparations
20commonly known as soft drinks of whatever kind or description
21that are contained in any closed or sealed can, carton, or
22container, regardless of size; but "soft drinks" does not
23include coffee, tea, non-carbonated water, infant formula,
24milk or milk products as defined in the Grade A Pasteurized
25Milk and Milk Products Act, or drinks containing 50% or more
26natural fruit or vegetable juice.

 

 

HB1064- 114 -LRB103 00064 SPS 45064 b

1    Notwithstanding any other provisions of this Act,
2beginning September 1, 2009, "soft drinks" means non-alcoholic
3beverages that contain natural or artificial sweeteners. "Soft
4drinks" does do not include beverages that contain milk or
5milk products, soy, rice or similar milk substitutes, or
6greater than 50% of vegetable or fruit juice by volume.
7    Until August 1, 2009, and notwithstanding any other
8provisions of this Act, "food for human consumption that is to
9be consumed off the premises where it is sold" includes all
10food sold through a vending machine, except soft drinks and
11food products that are dispensed hot from a vending machine,
12regardless of the location of the vending machine. Beginning
13August 1, 2009, and notwithstanding any other provisions of
14this Act, "food for human consumption that is to be consumed
15off the premises where it is sold" includes all food sold
16through a vending machine, except soft drinks, candy, and food
17products that are dispensed hot from a vending machine,
18regardless of the location of the vending machine.
19    Notwithstanding any other provisions of this Act,
20beginning September 1, 2009, "food for human consumption that
21is to be consumed off the premises where it is sold" does not
22include candy. For purposes of this Section, "candy" means a
23preparation of sugar, honey, or other natural or artificial
24sweeteners in combination with chocolate, fruits, nuts or
25other ingredients or flavorings in the form of bars, drops, or
26pieces. "Candy" does not include any preparation that contains

 

 

HB1064- 115 -LRB103 00064 SPS 45064 b

1flour or requires refrigeration.
2    Notwithstanding any other provisions of this Act,
3beginning September 1, 2009, "nonprescription medicines and
4drugs" does not include grooming and hygiene products. For
5purposes of this Section, "grooming and hygiene products"
6includes, but is not limited to, soaps and cleaning solutions,
7shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
8lotions and screens, unless those products are available by
9prescription only, regardless of whether the products meet the
10definition of "over-the-counter-drugs". For the purposes of
11this paragraph, "over-the-counter-drug" means a drug for human
12use that contains a label that identifies the product as a drug
13as required by 21 CFR C.F.R. 201.66. The
14"over-the-counter-drug" label includes:
15        (A) a A "Drug Facts" panel; or
16        (B) a A statement of the "active ingredient(s)" with a
17    list of those ingredients contained in the compound,
18    substance or preparation.
19    Beginning on January 1, 2014 (the effective date of Public
20Act 98-122), "prescription and nonprescription medicines and
21drugs" includes medical cannabis purchased from a registered
22dispensing organization under the Compassionate Use of Medical
23Cannabis Program Act.
24    As used in this Section, "adult use cannabis" means
25cannabis subject to tax under the Cannabis Cultivation
26Privilege Tax Law and the Cannabis Purchaser Excise Tax Law

 

 

HB1064- 116 -LRB103 00064 SPS 45064 b

1and does not include cannabis subject to tax under the
2Compassionate Use of Medical Cannabis Program Act.
3    Beginning January 1, 2024, in addition to all other rates
4of tax imposed under this Act, a surcharge of 3.75% is imposed
5on the selling price of (i) each firearm purchased in the State
6and (ii) each firearm component part that is purchased in the
7State and sold separately from the firearm. "Firearm" has the
8meaning ascribed to that term in Section 1.1 of the Firearm
9Owners Identification Card Act.
10(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
11102-4, eff. 4-27-21; 102-16, eff. 6-17-21; 102-700, Article
1220, Section 20-15, eff. 4-19-22; 102-700, Article 60, Section
1360-25, eff. 4-19-22; revised 6-1-22.)
 
14    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)
15    Sec. 9. Each serviceman required or authorized to collect
16the tax herein imposed shall pay to the Department the amount
17of such tax at the time when he is required to file his return
18for the period during which such tax was collectible, less a
19discount of 2.1% prior to January 1, 1990, and 1.75% on and
20after January 1, 1990, or $5 per calendar year, whichever is
21greater, which is allowed to reimburse the serviceman for
22expenses incurred in collecting the tax, keeping records,
23preparing and filing returns, remitting the tax and supplying
24data to the Department on request. When determining the
25discount allowed under this Section, servicemen shall include

 

 

HB1064- 117 -LRB103 00064 SPS 45064 b

1the amount of tax that would have been due at the 1% rate but
2for the 0% rate imposed under this amendatory Act of the 102nd
3General Assembly. The discount under this Section is not
4allowed for the 1.25% portion of taxes paid on aviation fuel
5that is subject to the revenue use requirements of 49 U.S.C.
647107(b) and 49 U.S.C. 47133. The discount allowed under this
7Section is allowed only for returns that are filed in the
8manner required by this Act. The Department may disallow the
9discount for servicemen whose certificate of registration is
10revoked at the time the return is filed, but only if the
11Department's decision to revoke the certificate of
12registration has become final.
13    Where such tangible personal property is sold under a
14conditional sales contract, or under any other form of sale
15wherein the payment of the principal sum, or a part thereof, is
16extended beyond the close of the period for which the return is
17filed, the serviceman, in collecting the tax may collect, for
18each tax return period, only the tax applicable to the part of
19the selling price actually received during such tax return
20period.
21    Except as provided hereinafter in this Section, on or
22before the twentieth day of each calendar month, such
23serviceman shall file a return for the preceding calendar
24month in accordance with reasonable rules and regulations to
25be promulgated by the Department of Revenue. Such return shall
26be filed on a form prescribed by the Department and shall

 

 

HB1064- 118 -LRB103 00064 SPS 45064 b

1contain such information as the Department may reasonably
2require. The return shall include the gross receipts which
3were received during the preceding calendar month or quarter
4on the following items upon which tax would have been due but
5for the 0% rate imposed under this amendatory Act of the 102nd
6General Assembly: (i) food for human consumption that is to be
7consumed off the premises where it is sold (other than
8alcoholic beverages, food consisting of or infused with adult
9use cannabis, soft drinks, and food that has been prepared for
10immediate consumption); and (ii) food prepared for immediate
11consumption and transferred incident to a sale of service
12subject to this Act or the Service Use Tax Act by an entity
13licensed under the Hospital Licensing Act, the Nursing Home
14Care Act, the Assisted Living and Shared Housing Act, the
15ID/DD Community Care Act, the MC/DD Act, the Specialized
16Mental Health Rehabilitation Act of 2013, or the Child Care
17Act of 1969, or an entity that holds a permit issued pursuant
18to the Life Care Facilities Act. The return shall also include
19the amount of tax that would have been due on the items listed
20in the previous sentence but for the 0% rate imposed under this
21amendatory Act of the 102nd General Assembly.
22    On and after January 1, 2018, with respect to servicemen
23whose annual gross receipts average $20,000 or more, all
24returns required to be filed pursuant to this Act shall be
25filed electronically. Servicemen who demonstrate that they do
26not have access to the Internet or demonstrate hardship in

 

 

HB1064- 119 -LRB103 00064 SPS 45064 b

1filing electronically may petition the Department to waive the
2electronic filing requirement.
3    The Department may require returns to be filed on a
4quarterly basis. If so required, a return for each calendar
5quarter shall be filed on or before the twentieth day of the
6calendar month following the end of such calendar quarter. The
7taxpayer shall also file a return with the Department for each
8of the first two months of each calendar quarter, on or before
9the twentieth day of the following calendar month, stating:
10        1. The name of the seller;
11        2. The address of the principal place of business from
12    which he engages in business as a serviceman in this
13    State;
14        3. The total amount of taxable receipts received by
15    him during the preceding calendar month, including
16    receipts from charge and time sales, but less all
17    deductions allowed by law;
18        4. The amount of credit provided in Section 2d of this
19    Act;
20        5. The amount of tax due;
21        5-5. The signature of the taxpayer; and
22        6. Such other reasonable information as the Department
23    may require.
24    Each serviceman required or authorized to collect the tax
25herein imposed on aviation fuel acquired as an incident to the
26purchase of a service in this State during the preceding

 

 

HB1064- 120 -LRB103 00064 SPS 45064 b

1calendar month shall, instead of reporting and paying tax as
2otherwise required by this Section, report and pay such tax on
3a separate aviation fuel tax return. The requirements related
4to the return shall be as otherwise provided in this Section.
5Notwithstanding any other provisions of this Act to the
6contrary, servicemen transferring aviation fuel incident to
7sales of service shall file all aviation fuel tax returns and
8shall make all aviation fuel tax payments by electronic means
9in the manner and form required by the Department. For
10purposes of this Section, "aviation fuel" means jet fuel and
11aviation gasoline.
12    If a taxpayer fails to sign a return within 30 days after
13the proper notice and demand for signature by the Department,
14the return shall be considered valid and any amount shown to be
15due on the return shall be deemed assessed.
16    Notwithstanding any other provision of this Act to the
17contrary, servicemen subject to tax on cannabis shall file all
18cannabis tax returns and shall make all cannabis tax payments
19by electronic means in the manner and form required by the
20Department.
21    Prior to October 1, 2003, and on and after September 1,
222004 a serviceman may accept a Manufacturer's Purchase Credit
23certification from a purchaser in satisfaction of Service Use
24Tax as provided in Section 3-70 of the Service Use Tax Act if
25the purchaser provides the appropriate documentation as
26required by Section 3-70 of the Service Use Tax Act. A

 

 

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1Manufacturer's Purchase Credit certification, accepted prior
2to October 1, 2003 or on or after September 1, 2004 by a
3serviceman as provided in Section 3-70 of the Service Use Tax
4Act, may be used by that serviceman to satisfy Service
5Occupation Tax liability in the amount claimed in the
6certification, not to exceed 6.25% of the receipts subject to
7tax from a qualifying purchase. A Manufacturer's Purchase
8Credit reported on any original or amended return filed under
9this Act after October 20, 2003 for reporting periods prior to
10September 1, 2004 shall be disallowed. Manufacturer's Purchase
11Credit reported on annual returns due on or after January 1,
122005 will be disallowed for periods prior to September 1,
132004. No Manufacturer's Purchase Credit may be used after
14September 30, 2003 through August 31, 2004 to satisfy any tax
15liability imposed under this Act, including any audit
16liability.
17    If the serviceman's average monthly tax liability to the
18Department does not exceed $200, the Department may authorize
19his returns to be filed on a quarter annual basis, with the
20return for January, February and March of a given year being
21due by April 20 of such year; with the return for April, May
22and June of a given year being due by July 20 of such year;
23with the return for July, August and September of a given year
24being due by October 20 of such year, and with the return for
25October, November and December of a given year being due by
26January 20 of the following year.

 

 

HB1064- 122 -LRB103 00064 SPS 45064 b

1    If the serviceman's average monthly tax liability to the
2Department does not exceed $50, the Department may authorize
3his returns to be filed on an annual basis, with the return for
4a given year being due by January 20 of the following year.
5    Such quarter annual and annual returns, as to form and
6substance, shall be subject to the same requirements as
7monthly returns.
8    Notwithstanding any other provision in this Act concerning
9the time within which a serviceman may file his return, in the
10case of any serviceman who ceases to engage in a kind of
11business which makes him responsible for filing returns under
12this Act, such serviceman shall file a final return under this
13Act with the Department not more than 1 month after
14discontinuing such business.
15    Beginning October 1, 1993, a taxpayer who has an average
16monthly tax liability of $150,000 or more shall make all
17payments required by rules of the Department by electronic
18funds transfer. Beginning October 1, 1994, a taxpayer who has
19an average monthly tax liability of $100,000 or more shall
20make all payments required by rules of the Department by
21electronic funds transfer. Beginning October 1, 1995, a
22taxpayer who has an average monthly tax liability of $50,000
23or more shall make all payments required by rules of the
24Department by electronic funds transfer. Beginning October 1,
252000, a taxpayer who has an annual tax liability of $200,000 or
26more shall make all payments required by rules of the

 

 

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1Department by electronic funds transfer. The term "annual tax
2liability" shall be the sum of the taxpayer's liabilities
3under this Act, and under all other State and local occupation
4and use tax laws administered by the Department, for the
5immediately preceding calendar year. The term "average monthly
6tax liability" means the sum of the taxpayer's liabilities
7under this Act, and under all other State and local occupation
8and use tax laws administered by the Department, for the
9immediately preceding calendar year divided by 12. Beginning
10on October 1, 2002, a taxpayer who has a tax liability in the
11amount set forth in subsection (b) of Section 2505-210 of the
12Department of Revenue Law shall make all payments required by
13rules of the Department by electronic funds transfer.
14    Before August 1 of each year beginning in 1993, the
15Department shall notify all taxpayers required to make
16payments by electronic funds transfer. All taxpayers required
17to make payments by electronic funds transfer shall make those
18payments for a minimum of one year beginning on October 1.
19    Any taxpayer not required to make payments by electronic
20funds transfer may make payments by electronic funds transfer
21with the permission of the Department.
22    All taxpayers required to make payment by electronic funds
23transfer and any taxpayers authorized to voluntarily make
24payments by electronic funds transfer shall make those
25payments in the manner authorized by the Department.
26    The Department shall adopt such rules as are necessary to

 

 

HB1064- 124 -LRB103 00064 SPS 45064 b

1effectuate a program of electronic funds transfer and the
2requirements of this Section.
3    Where a serviceman collects the tax with respect to the
4selling price of tangible personal property which he sells and
5the purchaser thereafter returns such tangible personal
6property and the serviceman refunds the selling price thereof
7to the purchaser, such serviceman shall also refund, to the
8purchaser, the tax so collected from the purchaser. When
9filing his return for the period in which he refunds such tax
10to the purchaser, the serviceman may deduct the amount of the
11tax so refunded by him to the purchaser from any other Service
12Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
13Use Tax which such serviceman may be required to pay or remit
14to the Department, as shown by such return, provided that the
15amount of the tax to be deducted shall previously have been
16remitted to the Department by such serviceman. If the
17serviceman shall not previously have remitted the amount of
18such tax to the Department, he shall be entitled to no
19deduction hereunder upon refunding such tax to the purchaser.
20    If experience indicates such action to be practicable, the
21Department may prescribe and furnish a combination or joint
22return which will enable servicemen, who are required to file
23returns hereunder and also under the Retailers' Occupation Tax
24Act, the Use Tax Act or the Service Use Tax Act, to furnish all
25the return information required by all said Acts on the one
26form.

 

 

HB1064- 125 -LRB103 00064 SPS 45064 b

1    Where the serviceman has more than one business registered
2with the Department under separate registrations hereunder,
3such serviceman shall file separate returns for each
4registered business.
5    Beginning February 1, 2024, the Department shall pay into
6the Human Services Youth Programming Fund 100% of the net
7revenue realized for the preceding month from the 3.75%
8surcharge on the selling price of firearms and firearm
9component parts.
10    Beginning January 1, 1990, each month the Department shall
11pay into the Local Government Tax Fund the revenue realized
12for the preceding month from the 1% tax imposed under this Act.
13    Beginning January 1, 1990, each month the Department shall
14pay into the County and Mass Transit District Fund 4% of the
15revenue realized for the preceding month from the 6.25%
16general rate on sales of tangible personal property other than
17aviation fuel sold on or after December 1, 2019. This
18exception for aviation fuel only applies for so long as the
19revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2047133 are binding on the State.
21    Beginning August 1, 2000, each month the Department shall
22pay into the County and Mass Transit District Fund 20% of the
23net revenue realized for the preceding month from the 1.25%
24rate on the selling price of motor fuel and gasohol.
25    Beginning January 1, 1990, each month the Department shall
26pay into the Local Government Tax Fund 16% of the revenue

 

 

HB1064- 126 -LRB103 00064 SPS 45064 b

1realized for the preceding month from the 6.25% general rate
2on transfers of tangible personal property other than aviation
3fuel sold on or after December 1, 2019. This exception for
4aviation fuel only applies for so long as the revenue use
5requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
6binding on the State.
7    For aviation fuel sold on or after December 1, 2019, each
8month the Department shall pay into the State Aviation Program
9Fund 20% of the net revenue realized for the preceding month
10from the 6.25% general rate on the selling price of aviation
11fuel, less an amount estimated by the Department to be
12required for refunds of the 20% portion of the tax on aviation
13fuel under this Act, which amount shall be deposited into the
14Aviation Fuel Sales Tax Refund Fund. The Department shall only
15pay moneys into the State Aviation Program Fund and the
16Aviation Fuel Sales Tax Refund Fund under this Act for so long
17as the revenue use requirements of 49 U.S.C. 47107(b) and 49
18U.S.C. 47133 are binding on the State.
19    Beginning August 1, 2000, each month the Department shall
20pay into the Local Government Tax Fund 80% of the net revenue
21realized for the preceding month from the 1.25% rate on the
22selling price of motor fuel and gasohol.
23    Beginning October 1, 2009, each month the Department shall
24pay into the Capital Projects Fund an amount that is equal to
25an amount estimated by the Department to represent 80% of the
26net revenue realized for the preceding month from the sale of

 

 

HB1064- 127 -LRB103 00064 SPS 45064 b

1candy, grooming and hygiene products, and soft drinks that had
2been taxed at a rate of 1% prior to September 1, 2009 but that
3are now taxed at 6.25%.
4    Beginning July 1, 2013, each month the Department shall
5pay into the Underground Storage Tank Fund from the proceeds
6collected under this Act, the Use Tax Act, the Service Use Tax
7Act, and the Retailers' Occupation Tax Act an amount equal to
8the average monthly deficit in the Underground Storage Tank
9Fund during the prior year, as certified annually by the
10Illinois Environmental Protection Agency, but the total
11payment into the Underground Storage Tank Fund under this Act,
12the Use Tax Act, the Service Use Tax Act, and the Retailers'
13Occupation Tax Act shall not exceed $18,000,000 in any State
14fiscal year. As used in this paragraph, the "average monthly
15deficit" shall be equal to the difference between the average
16monthly claims for payment by the fund and the average monthly
17revenues deposited into the fund, excluding payments made
18pursuant to this paragraph.
19    Beginning July 1, 2015, of the remainder of the moneys
20received by the Department under the Use Tax Act, the Service
21Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
22each month the Department shall deposit $500,000 into the
23State Crime Laboratory Fund.
24    Of the remainder of the moneys received by the Department
25pursuant to this Act, (a) 1.75% thereof shall be paid into the
26Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on

 

 

HB1064- 128 -LRB103 00064 SPS 45064 b

1and after July 1, 1989, 3.8% thereof shall be paid into the
2Build Illinois Fund; provided, however, that if in any fiscal
3year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
4may be, of the moneys received by the Department and required
5to be paid into the Build Illinois Fund pursuant to Section 3
6of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
7Act, Section 9 of the Service Use Tax Act, and Section 9 of the
8Service Occupation Tax Act, such Acts being hereinafter called
9the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
10may be, of moneys being hereinafter called the "Tax Act
11Amount", and (2) the amount transferred to the Build Illinois
12Fund from the State and Local Sales Tax Reform Fund shall be
13less than the Annual Specified Amount (as defined in Section 3
14of the Retailers' Occupation Tax Act), an amount equal to the
15difference shall be immediately paid into the Build Illinois
16Fund from other moneys received by the Department pursuant to
17the Tax Acts; and further provided, that if on the last
18business day of any month the sum of (1) the Tax Act Amount
19required to be deposited into the Build Illinois Account in
20the Build Illinois Fund during such month and (2) the amount
21transferred during such month to the Build Illinois Fund from
22the State and Local Sales Tax Reform Fund shall have been less
23than 1/12 of the Annual Specified Amount, an amount equal to
24the difference shall be immediately paid into the Build
25Illinois Fund from other moneys received by the Department
26pursuant to the Tax Acts; and, further provided, that in no

 

 

HB1064- 129 -LRB103 00064 SPS 45064 b

1event shall the payments required under the preceding proviso
2result in aggregate payments into the Build Illinois Fund
3pursuant to this clause (b) for any fiscal year in excess of
4the greater of (i) the Tax Act Amount or (ii) the Annual
5Specified Amount for such fiscal year; and, further provided,
6that the amounts payable into the Build Illinois Fund under
7this clause (b) shall be payable only until such time as the
8aggregate amount on deposit under each trust indenture
9securing Bonds issued and outstanding pursuant to the Build
10Illinois Bond Act is sufficient, taking into account any
11future investment income, to fully provide, in accordance with
12such indenture, for the defeasance of or the payment of the
13principal of, premium, if any, and interest on the Bonds
14secured by such indenture and on any Bonds expected to be
15issued thereafter and all fees and costs payable with respect
16thereto, all as certified by the Director of the Bureau of the
17Budget (now Governor's Office of Management and Budget). If on
18the last business day of any month in which Bonds are
19outstanding pursuant to the Build Illinois Bond Act, the
20aggregate of the moneys deposited in the Build Illinois Bond
21Account in the Build Illinois Fund in such month shall be less
22than the amount required to be transferred in such month from
23the Build Illinois Bond Account to the Build Illinois Bond
24Retirement and Interest Fund pursuant to Section 13 of the
25Build Illinois Bond Act, an amount equal to such deficiency
26shall be immediately paid from other moneys received by the

 

 

HB1064- 130 -LRB103 00064 SPS 45064 b

1Department pursuant to the Tax Acts to the Build Illinois
2Fund; provided, however, that any amounts paid to the Build
3Illinois Fund in any fiscal year pursuant to this sentence
4shall be deemed to constitute payments pursuant to clause (b)
5of the preceding sentence and shall reduce the amount
6otherwise payable for such fiscal year pursuant to clause (b)
7of the preceding sentence. The moneys received by the
8Department pursuant to this Act and required to be deposited
9into the Build Illinois Fund are subject to the pledge, claim
10and charge set forth in Section 12 of the Build Illinois Bond
11Act.
12    Subject to payment of amounts into the Build Illinois Fund
13as provided in the preceding paragraph or in any amendment
14thereto hereafter enacted, the following specified monthly
15installment of the amount requested in the certificate of the
16Chairman of the Metropolitan Pier and Exposition Authority
17provided under Section 8.25f of the State Finance Act, but not
18in excess of the sums designated as "Total Deposit", shall be
19deposited in the aggregate from collections under Section 9 of
20the Use Tax Act, Section 9 of the Service Use Tax Act, Section
219 of the Service Occupation Tax Act, and Section 3 of the
22Retailers' Occupation Tax Act into the McCormick Place
23Expansion Project Fund in the specified fiscal years.
 
24Fiscal YearTotal Deposit
251993         $0

 

 

HB1064- 131 -LRB103 00064 SPS 45064 b

11994 53,000,000
21995 58,000,000
31996 61,000,000
41997 64,000,000
51998 68,000,000
61999 71,000,000
72000 75,000,000
82001 80,000,000
92002 93,000,000
102003 99,000,000
112004103,000,000
122005108,000,000
132006113,000,000
142007119,000,000
152008126,000,000
162009132,000,000
172010139,000,000
182011146,000,000
192012153,000,000
202013161,000,000
212014170,000,000
222015179,000,000
232016189,000,000
242017199,000,000
252018210,000,000
262019221,000,000

 

 

HB1064- 132 -LRB103 00064 SPS 45064 b

12020233,000,000
22021300,000,000
32022300,000,000
42023300,000,000
52024 300,000,000
62025 300,000,000
72026 300,000,000
82027 375,000,000
92028 375,000,000
102029 375,000,000
112030 375,000,000
122031 375,000,000
132032 375,000,000
142033 375,000,000
152034375,000,000
162035375,000,000
172036450,000,000
18and
19each fiscal year
20thereafter that bonds
21are outstanding under
22Section 13.2 of the
23Metropolitan Pier and
24Exposition Authority Act,
25but not after fiscal year 2060.
26    Beginning July 20, 1993 and in each month of each fiscal

 

 

HB1064- 133 -LRB103 00064 SPS 45064 b

1year thereafter, one-eighth of the amount requested in the
2certificate of the Chairman of the Metropolitan Pier and
3Exposition Authority for that fiscal year, less the amount
4deposited into the McCormick Place Expansion Project Fund by
5the State Treasurer in the respective month under subsection
6(g) of Section 13 of the Metropolitan Pier and Exposition
7Authority Act, plus cumulative deficiencies in the deposits
8required under this Section for previous months and years,
9shall be deposited into the McCormick Place Expansion Project
10Fund, until the full amount requested for the fiscal year, but
11not in excess of the amount specified above as "Total
12Deposit", has been deposited.
13    Subject to payment of amounts into the Capital Projects
14Fund, the Build Illinois Fund, and the McCormick Place
15Expansion Project Fund pursuant to the preceding paragraphs or
16in any amendments thereto hereafter enacted, for aviation fuel
17sold on or after December 1, 2019, the Department shall each
18month deposit into the Aviation Fuel Sales Tax Refund Fund an
19amount estimated by the Department to be required for refunds
20of the 80% portion of the tax on aviation fuel under this Act.
21The Department shall only deposit moneys into the Aviation
22Fuel Sales Tax Refund Fund under this paragraph for so long as
23the revenue use requirements of 49 U.S.C. 47107(b) and 49
24U.S.C. 47133 are binding on the State.
25    Subject to payment of amounts into the Build Illinois Fund
26and the McCormick Place Expansion Project Fund pursuant to the

 

 

HB1064- 134 -LRB103 00064 SPS 45064 b

1preceding paragraphs or in any amendments thereto hereafter
2enacted, beginning July 1, 1993 and ending on September 30,
32013, the Department shall each month pay into the Illinois
4Tax Increment Fund 0.27% of 80% of the net revenue realized for
5the preceding month from the 6.25% general rate on the selling
6price of tangible personal property.
7    Subject to payment of amounts into the Build Illinois Fund
8and the McCormick Place Expansion Project Fund pursuant to the
9preceding paragraphs or in any amendments thereto hereafter
10enacted, beginning with the receipt of the first report of
11taxes paid by an eligible business and continuing for a
1225-year period, the Department shall each month pay into the
13Energy Infrastructure Fund 80% of the net revenue realized
14from the 6.25% general rate on the selling price of
15Illinois-mined coal that was sold to an eligible business. For
16purposes of this paragraph, the term "eligible business" means
17a new electric generating facility certified pursuant to
18Section 605-332 of the Department of Commerce and Economic
19Opportunity Law of the Civil Administrative Code of Illinois.
20    Subject to payment of amounts into the Build Illinois
21Fund, the McCormick Place Expansion Project Fund, the Illinois
22Tax Increment Fund, and the Energy Infrastructure Fund
23pursuant to the preceding paragraphs or in any amendments to
24this Section hereafter enacted, beginning on the first day of
25the first calendar month to occur on or after August 26, 2014
26(the effective date of Public Act 98-1098), each month, from

 

 

HB1064- 135 -LRB103 00064 SPS 45064 b

1the collections made under Section 9 of the Use Tax Act,
2Section 9 of the Service Use Tax Act, Section 9 of the Service
3Occupation Tax Act, and Section 3 of the Retailers' Occupation
4Tax Act, the Department shall pay into the Tax Compliance and
5Administration Fund, to be used, subject to appropriation, to
6fund additional auditors and compliance personnel at the
7Department of Revenue, an amount equal to 1/12 of 5% of 80% of
8the cash receipts collected during the preceding fiscal year
9by the Audit Bureau of the Department under the Use Tax Act,
10the Service Use Tax Act, the Service Occupation Tax Act, the
11Retailers' Occupation Tax Act, and associated local occupation
12and use taxes administered by the Department.
13    Subject to payments of amounts into the Build Illinois
14Fund, the McCormick Place Expansion Project Fund, the Illinois
15Tax Increment Fund, the Energy Infrastructure Fund, and the
16Tax Compliance and Administration Fund as provided in this
17Section, beginning on July 1, 2018 the Department shall pay
18each month into the Downstate Public Transportation Fund the
19moneys required to be so paid under Section 2-3 of the
20Downstate Public Transportation Act.
21    Subject to successful execution and delivery of a
22public-private agreement between the public agency and private
23entity and completion of the civic build, beginning on July 1,
242023, of the remainder of the moneys received by the
25Department under the Use Tax Act, the Service Use Tax Act, the
26Service Occupation Tax Act, and this Act, the Department shall

 

 

HB1064- 136 -LRB103 00064 SPS 45064 b

1deposit the following specified deposits in the aggregate from
2collections under the Use Tax Act, the Service Use Tax Act, the
3Service Occupation Tax Act, and the Retailers' Occupation Tax
4Act, as required under Section 8.25g of the State Finance Act
5for distribution consistent with the Public-Private
6Partnership for Civic and Transit Infrastructure Project Act.
7The moneys received by the Department pursuant to this Act and
8required to be deposited into the Civic and Transit
9Infrastructure Fund are subject to the pledge, claim and
10charge set forth in Section 25-55 of the Public-Private
11Partnership for Civic and Transit Infrastructure Project Act.
12As used in this paragraph, "civic build", "private entity",
13"public-private agreement", and "public agency" have the
14meanings provided in Section 25-10 of the Public-Private
15Partnership for Civic and Transit Infrastructure Project Act.
16        Fiscal Year............................Total Deposit
17        2024....................................$200,000,000
18        2025....................................$206,000,000
19        2026....................................$212,200,000
20        2027....................................$218,500,000
21        2028....................................$225,100,000
22        2029....................................$288,700,000
23        2030....................................$298,900,000
24        2031....................................$309,300,000
25        2032....................................$320,100,000
26        2033....................................$331,200,000

 

 

HB1064- 137 -LRB103 00064 SPS 45064 b

1        2034....................................$341,200,000
2        2035....................................$351,400,000
3        2036....................................$361,900,000
4        2037....................................$372,800,000
5        2038....................................$384,000,000
6        2039....................................$395,500,000
7        2040....................................$407,400,000
8        2041....................................$419,600,000
9        2042....................................$432,200,000
10        2043....................................$445,100,000
11    Beginning July 1, 2021 and until July 1, 2022, subject to
12the payment of amounts into the County and Mass Transit
13District Fund, the Local Government Tax Fund, the Build
14Illinois Fund, the McCormick Place Expansion Project Fund, the
15Illinois Tax Increment Fund, the Energy Infrastructure Fund,
16and the Tax Compliance and Administration Fund as provided in
17this Section, the Department shall pay each month into the
18Road Fund the amount estimated to represent 16% of the net
19revenue realized from the taxes imposed on motor fuel and
20gasohol. Beginning July 1, 2022 and until July 1, 2023,
21subject to the payment of amounts into the County and Mass
22Transit District Fund, the Local Government Tax Fund, the
23Build Illinois Fund, the McCormick Place Expansion Project
24Fund, the Illinois Tax Increment Fund, the Energy
25Infrastructure Fund, and the Tax Compliance and Administration
26Fund as provided in this Section, the Department shall pay

 

 

HB1064- 138 -LRB103 00064 SPS 45064 b

1each month into the Road Fund the amount estimated to
2represent 32% of the net revenue realized from the taxes
3imposed on motor fuel and gasohol. Beginning July 1, 2023 and
4until July 1, 2024, subject to the payment of amounts into the
5County and Mass Transit District Fund, the Local Government
6Tax Fund, the Build Illinois Fund, the McCormick Place
7Expansion Project Fund, the Illinois Tax Increment Fund, the
8Energy Infrastructure Fund, and the Tax Compliance and
9Administration Fund as provided in this Section, the
10Department shall pay each month into the Road Fund the amount
11estimated to represent 48% of the net revenue realized from
12the taxes imposed on motor fuel and gasohol. Beginning July 1,
132024 and until July 1, 2025, subject to the payment of amounts
14into the County and Mass Transit District Fund, the Local
15Government Tax Fund, the Build Illinois Fund, the McCormick
16Place Expansion Project Fund, the Illinois Tax Increment Fund,
17the Energy Infrastructure Fund, and the Tax Compliance and
18Administration Fund as provided in this Section, the
19Department shall pay each month into the Road Fund the amount
20estimated to represent 64% of the net revenue realized from
21the taxes imposed on motor fuel and gasohol. Beginning on July
221, 2025, subject to the payment of amounts into the County and
23Mass Transit District Fund, the Local Government Tax Fund, the
24Build Illinois Fund, the McCormick Place Expansion Project
25Fund, the Illinois Tax Increment Fund, the Energy
26Infrastructure Fund, and the Tax Compliance and Administration

 

 

HB1064- 139 -LRB103 00064 SPS 45064 b

1Fund as provided in this Section, the Department shall pay
2each month into the Road Fund the amount estimated to
3represent 80% of the net revenue realized from the taxes
4imposed on motor fuel and gasohol. As used in this paragraph
5"motor fuel" has the meaning given to that term in Section 1.1
6of the Motor Fuel Tax Law, and "gasohol" has the meaning given
7to that term in Section 3-40 of the Use Tax Act.
8    Of the remainder of the moneys received by the Department
9pursuant to this Act, 75% shall be paid into the General
10Revenue Fund of the State Treasury and 25% shall be reserved in
11a special account and used only for the transfer to the Common
12School Fund as part of the monthly transfer from the General
13Revenue Fund in accordance with Section 8a of the State
14Finance Act.
15    The Department may, upon separate written notice to a
16taxpayer, require the taxpayer to prepare and file with the
17Department on a form prescribed by the Department within not
18less than 60 days after receipt of the notice an annual
19information return for the tax year specified in the notice.
20Such annual return to the Department shall include a statement
21of gross receipts as shown by the taxpayer's last Federal
22income tax return. If the total receipts of the business as
23reported in the Federal income tax return do not agree with the
24gross receipts reported to the Department of Revenue for the
25same period, the taxpayer shall attach to his annual return a
26schedule showing a reconciliation of the 2 amounts and the

 

 

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1reasons for the difference. The taxpayer's annual return to
2the Department shall also disclose the cost of goods sold by
3the taxpayer during the year covered by such return, opening
4and closing inventories of such goods for such year, cost of
5goods used from stock or taken from stock and given away by the
6taxpayer during such year, pay roll information of the
7taxpayer's business during such year and any additional
8reasonable information which the Department deems would be
9helpful in determining the accuracy of the monthly, quarterly
10or annual returns filed by such taxpayer as hereinbefore
11provided for in this Section.
12    If the annual information return required by this Section
13is not filed when and as required, the taxpayer shall be liable
14as follows:
15        (i) Until January 1, 1994, the taxpayer shall be
16    liable for a penalty equal to 1/6 of 1% of the tax due from
17    such taxpayer under this Act during the period to be
18    covered by the annual return for each month or fraction of
19    a month until such return is filed as required, the
20    penalty to be assessed and collected in the same manner as
21    any other penalty provided for in this Act.
22        (ii) On and after January 1, 1994, the taxpayer shall
23    be liable for a penalty as described in Section 3-4 of the
24    Uniform Penalty and Interest Act.
25    The chief executive officer, proprietor, owner or highest
26ranking manager shall sign the annual return to certify the

 

 

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1accuracy of the information contained therein. Any person who
2willfully signs the annual return containing false or
3inaccurate information shall be guilty of perjury and punished
4accordingly. The annual return form prescribed by the
5Department shall include a warning that the person signing the
6return may be liable for perjury.
7    The foregoing portion of this Section concerning the
8filing of an annual information return shall not apply to a
9serviceman who is not required to file an income tax return
10with the United States Government.
11    As soon as possible after the first day of each month, upon
12certification of the Department of Revenue, the Comptroller
13shall order transferred and the Treasurer shall transfer from
14the General Revenue Fund to the Motor Fuel Tax Fund an amount
15equal to 1.7% of 80% of the net revenue realized under this Act
16for the second preceding month. Beginning April 1, 2000, this
17transfer is no longer required and shall not be made.
18    Net revenue realized for a month shall be the revenue
19collected by the State pursuant to this Act, less the amount
20paid out during that month as refunds to taxpayers for
21overpayment of liability.
22    For greater simplicity of administration, it shall be
23permissible for manufacturers, importers and wholesalers whose
24products are sold by numerous servicemen in Illinois, and who
25wish to do so, to assume the responsibility for accounting and
26paying to the Department all tax accruing under this Act with

 

 

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1respect to such sales, if the servicemen who are affected do
2not make written objection to the Department to this
3arrangement.
4(Source: P.A. 101-10, Article 15, Section 15-20, eff. 6-5-19;
5101-10, Article 25, Section 25-115, eff. 6-5-19; 101-27, eff.
66-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
7101-636, eff. 6-10-20; 102-700, eff. 4-19-22.)
 
8    Section 25. The Retailers' Occupation Tax Act is amended
9by changing Sections 2-10 and 3 as follows:
 
10    (35 ILCS 120/2-10)
11    Sec. 2-10. Rate of tax. Unless otherwise provided in this
12Section, the tax imposed by this Act is at the rate of 6.25% of
13gross receipts from sales of tangible personal property made
14in the course of business.
15    Beginning on July 1, 2000 and through December 31, 2000,
16with respect to motor fuel, as defined in Section 1.1 of the
17Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
18the Use Tax Act, the tax is imposed at the rate of 1.25%.
19    Beginning on August 6, 2010 through August 15, 2010, and
20beginning again on August 5, 2022 through August 14, 2022,
21with respect to sales tax holiday items as defined in Section
222-8 of this Act, the tax is imposed at the rate of 1.25%.
23    Within 14 days after July 1, 2000 (the effective date of
24Public Act 91-872) this amendatory Act of the 91st General

 

 

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1Assembly, each retailer of motor fuel and gasohol shall cause
2the following notice to be posted in a prominently visible
3place on each retail dispensing device that is used to
4dispense motor fuel or gasohol in the State of Illinois: "As of
5July 1, 2000, the State of Illinois has eliminated the State's
6share of sales tax on motor fuel and gasohol through December
731, 2000. The price on this pump should reflect the
8elimination of the tax." The notice shall be printed in bold
9print on a sign that is no smaller than 4 inches by 8 inches.
10The sign shall be clearly visible to customers. Any retailer
11who fails to post or maintain a required sign through December
1231, 2000 is guilty of a petty offense for which the fine shall
13be $500 per day per each retail premises where a violation
14occurs.
15    With respect to gasohol, as defined in the Use Tax Act, the
16tax imposed by this Act applies to (i) 70% of the proceeds of
17sales made on or after January 1, 1990, and before July 1,
182003, (ii) 80% of the proceeds of sales made on or after July
191, 2003 and on or before July 1, 2017, and (iii) 100% of the
20proceeds of sales made thereafter. If, at any time, however,
21the tax under this Act on sales of gasohol, as defined in the
22Use Tax Act, is imposed at the rate of 1.25%, then the tax
23imposed by this Act applies to 100% of the proceeds of sales of
24gasohol made during that time.
25    With respect to majority blended ethanol fuel, as defined
26in the Use Tax Act, the tax imposed by this Act does not apply

 

 

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1to the proceeds of sales made on or after July 1, 2003 and on
2or before December 31, 2023 but applies to 100% of the proceeds
3of sales made thereafter.
4    With respect to biodiesel blends, as defined in the Use
5Tax Act, with no less than 1% and no more than 10% biodiesel,
6the tax imposed by this Act applies to (i) 80% of the proceeds
7of sales made on or after July 1, 2003 and on or before
8December 31, 2018 and (ii) 100% of the proceeds of sales made
9after December 31, 2018 and before January 1, 2024. On and
10after January 1, 2024 and on or before December 31, 2030, the
11taxation of biodiesel, renewable diesel, and biodiesel blends
12shall be as provided in Section 3-5.1 of the Use Tax Act. If,
13at any time, however, the tax under this Act on sales of
14biodiesel blends, as defined in the Use Tax Act, with no less
15than 1% and no more than 10% biodiesel is imposed at the rate
16of 1.25%, then the tax imposed by this Act applies to 100% of
17the proceeds of sales of biodiesel blends with no less than 1%
18and no more than 10% biodiesel made during that time.
19    With respect to biodiesel, as defined in the Use Tax Act,
20and biodiesel blends, as defined in the Use Tax Act, with more
21than 10% but no more than 99% biodiesel, the tax imposed by
22this Act does not apply to the proceeds of sales made on or
23after July 1, 2003 and on or before December 31, 2023. On and
24after January 1, 2024 and on or before December 31, 2030, the
25taxation of biodiesel, renewable diesel, and biodiesel blends
26shall be as provided in Section 3-5.1 of the Use Tax Act.

 

 

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1    Until July 1, 2022 and beginning again on July 1, 2023,
2with respect to food for human consumption that is to be
3consumed off the premises where it is sold (other than
4alcoholic beverages, food consisting of or infused with adult
5use cannabis, soft drinks, and food that has been prepared for
6immediate consumption), the tax is imposed at the rate of 1%.
7Beginning July 1, 2022 and until July 1, 2023, with respect to
8food for human consumption that is to be consumed off the
9premises where it is sold (other than alcoholic beverages,
10food consisting of or infused with adult use cannabis, soft
11drinks, and food that has been prepared for immediate
12consumption), the tax is imposed at the rate of 0%.
13    With respect to prescription and nonprescription
14medicines, drugs, medical appliances, products classified as
15Class III medical devices by the United States Food and Drug
16Administration that are used for cancer treatment pursuant to
17a prescription, as well as any accessories and components
18related to those devices, modifications to a motor vehicle for
19the purpose of rendering it usable by a person with a
20disability, and insulin, blood sugar testing materials,
21syringes, and needles used by human diabetics, the tax is
22imposed at the rate of 1%. For the purposes of this Section,
23until September 1, 2009: the term "soft drinks" means any
24complete, finished, ready-to-use, non-alcoholic drink, whether
25carbonated or not, including, but not limited to, soda water,
26cola, fruit juice, vegetable juice, carbonated water, and all

 

 

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1other preparations commonly known as soft drinks of whatever
2kind or description that are contained in any closed or sealed
3bottle, can, carton, or container, regardless of size; but
4"soft drinks" does not include coffee, tea, non-carbonated
5water, infant formula, milk or milk products as defined in the
6Grade A Pasteurized Milk and Milk Products Act, or drinks
7containing 50% or more natural fruit or vegetable juice.
8    Notwithstanding any other provisions of this Act,
9beginning September 1, 2009, "soft drinks" means non-alcoholic
10beverages that contain natural or artificial sweeteners. "Soft
11drinks" does do not include beverages that contain milk or
12milk products, soy, rice or similar milk substitutes, or
13greater than 50% of vegetable or fruit juice by volume.
14    Until August 1, 2009, and notwithstanding any other
15provisions of this Act, "food for human consumption that is to
16be consumed off the premises where it is sold" includes all
17food sold through a vending machine, except soft drinks and
18food products that are dispensed hot from a vending machine,
19regardless of the location of the vending machine. Beginning
20August 1, 2009, and notwithstanding any other provisions of
21this Act, "food for human consumption that is to be consumed
22off the premises where it is sold" includes all food sold
23through a vending machine, except soft drinks, candy, and food
24products that are dispensed hot from a vending machine,
25regardless of the location of the vending machine.
26    Notwithstanding any other provisions of this Act,

 

 

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1beginning September 1, 2009, "food for human consumption that
2is to be consumed off the premises where it is sold" does not
3include candy. For purposes of this Section, "candy" means a
4preparation of sugar, honey, or other natural or artificial
5sweeteners in combination with chocolate, fruits, nuts or
6other ingredients or flavorings in the form of bars, drops, or
7pieces. "Candy" does not include any preparation that contains
8flour or requires refrigeration.
9    Notwithstanding any other provisions of this Act,
10beginning September 1, 2009, "nonprescription medicines and
11drugs" does not include grooming and hygiene products. For
12purposes of this Section, "grooming and hygiene products"
13includes, but is not limited to, soaps and cleaning solutions,
14shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
15lotions and screens, unless those products are available by
16prescription only, regardless of whether the products meet the
17definition of "over-the-counter-drugs". For the purposes of
18this paragraph, "over-the-counter-drug" means a drug for human
19use that contains a label that identifies the product as a drug
20as required by 21 CFR C.F.R. 201.66. The
21"over-the-counter-drug" label includes:
22        (A) a A "Drug Facts" panel; or
23        (B) a A statement of the "active ingredient(s)" with a
24    list of those ingredients contained in the compound,
25    substance or preparation.
26    Beginning on January 1, 2014 (the effective date of Public

 

 

HB1064- 148 -LRB103 00064 SPS 45064 b

1Act 98-122) this amendatory Act of the 98th General Assembly,
2"prescription and nonprescription medicines and drugs"
3includes medical cannabis purchased from a registered
4dispensing organization under the Compassionate Use of Medical
5Cannabis Program Act.
6    As used in this Section, "adult use cannabis" means
7cannabis subject to tax under the Cannabis Cultivation
8Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
9and does not include cannabis subject to tax under the
10Compassionate Use of Medical Cannabis Program Act.
11    Beginning January 1, 2024, in addition to all other rates
12of tax imposed under this Act, a surcharge of 3.75% is imposed
13on the selling price of (i) each firearm purchased in the State
14and (ii) each firearm component part that is purchased in the
15State and sold separately from the firearm. "Firearm" has the
16meaning ascribed to that term in Section 1.1 of the Firearm
17Owners Identification Card Act.
18(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
19102-4, eff. 4-27-21; 102-700, Article 20, Section 20-20, eff.
204-19-22; 102-700, Article 60, Section 60-30, eff. 4-19-22;
21102-700, Article 65, Section 65-10, eff. 4-19-22; revised
226-1-22.)
 
23    (35 ILCS 120/3)  (from Ch. 120, par. 442)
24    (Text of Section before amendment by P.A. 102-1019)
25    Sec. 3. Except as provided in this Section, on or before

 

 

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1the twentieth day of each calendar month, every person engaged
2in the business of selling tangible personal property at
3retail in this State during the preceding calendar month shall
4file a return with the Department, stating:
5        1. The name of the seller;
6        2. His residence address and the address of his
7    principal place of business and the address of the
8    principal place of business (if that is a different
9    address) from which he engages in the business of selling
10    tangible personal property at retail in this State;
11        3. Total amount of receipts received by him during the
12    preceding calendar month or quarter, as the case may be,
13    from sales of tangible personal property, and from
14    services furnished, by him during such preceding calendar
15    month or quarter;
16        4. Total amount received by him during the preceding
17    calendar month or quarter on charge and time sales of
18    tangible personal property, and from services furnished,
19    by him prior to the month or quarter for which the return
20    is filed;
21        5. Deductions allowed by law;
22        6. Gross receipts which were received by him during
23    the preceding calendar month or quarter and upon the basis
24    of which the tax is imposed, including gross receipts on
25    food for human consumption that is to be consumed off the
26    premises where it is sold (other than alcoholic beverages,

 

 

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1    food consisting of or infused with adult use cannabis,
2    soft drinks, and food that has been prepared for immediate
3    consumption) which were received during the preceding
4    calendar month or quarter and upon which tax would have
5    been due but for the 0% rate imposed under Public Act
6    102-700 this amendatory Act of the 102nd General Assembly;
7        7. The amount of credit provided in Section 2d of this
8    Act;
9        8. The amount of tax due, including the amount of tax
10    that would have been due on food for human consumption
11    that is to be consumed off the premises where it is sold
12    (other than alcoholic beverages, food consisting of or
13    infused with adult use cannabis, soft drinks, and food
14    that has been prepared for immediate consumption) but for
15    the 0% rate imposed under Public Act 102-700 this
16    amendatory Act of the 102nd General Assembly;
17        9. The signature of the taxpayer; and
18        10. Such other reasonable information as the
19    Department may require.
20    On and after January 1, 2018, except for returns for motor
21vehicles, watercraft, aircraft, and trailers that are required
22to be registered with an agency of this State, with respect to
23retailers whose annual gross receipts average $20,000 or more,
24all returns required to be filed pursuant to this Act shall be
25filed electronically. Retailers who demonstrate that they do
26not have access to the Internet or demonstrate hardship in

 

 

HB1064- 151 -LRB103 00064 SPS 45064 b

1filing electronically may petition the Department to waive the
2electronic filing requirement.
3    If a taxpayer fails to sign a return within 30 days after
4the proper notice and demand for signature by the Department,
5the return shall be considered valid and any amount shown to be
6due on the return shall be deemed assessed.
7    Each return shall be accompanied by the statement of
8prepaid tax issued pursuant to Section 2e for which credit is
9claimed.
10    Prior to October 1, 2003, and on and after September 1,
112004 a retailer may accept a Manufacturer's Purchase Credit
12certification from a purchaser in satisfaction of Use Tax as
13provided in Section 3-85 of the Use Tax Act if the purchaser
14provides the appropriate documentation as required by Section
153-85 of the Use Tax Act. A Manufacturer's Purchase Credit
16certification, accepted by a retailer prior to October 1, 2003
17and on and after September 1, 2004 as provided in Section 3-85
18of the Use Tax Act, may be used by that retailer to satisfy
19Retailers' Occupation Tax liability in the amount claimed in
20the certification, not to exceed 6.25% of the receipts subject
21to tax from a qualifying purchase. A Manufacturer's Purchase
22Credit reported on any original or amended return filed under
23this Act after October 20, 2003 for reporting periods prior to
24September 1, 2004 shall be disallowed. Manufacturer's Purchase
25Credit reported on annual returns due on or after January 1,
262005 will be disallowed for periods prior to September 1,

 

 

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12004. No Manufacturer's Purchase Credit may be used after
2September 30, 2003 through August 31, 2004 to satisfy any tax
3liability imposed under this Act, including any audit
4liability.
5    The Department may require returns to be filed on a
6quarterly basis. If so required, a return for each calendar
7quarter shall be filed on or before the twentieth day of the
8calendar month following the end of such calendar quarter. The
9taxpayer shall also file a return with the Department for each
10of the first two months of each calendar quarter, on or before
11the twentieth day of the following calendar month, stating:
12        1. The name of the seller;
13        2. The address of the principal place of business from
14    which he engages in the business of selling tangible
15    personal property at retail in this State;
16        3. The total amount of taxable receipts received by
17    him during the preceding calendar month from sales of
18    tangible personal property by him during such preceding
19    calendar month, including receipts from charge and time
20    sales, but less all deductions allowed by law;
21        4. The amount of credit provided in Section 2d of this
22    Act;
23        5. The amount of tax due; and
24        6. Such other reasonable information as the Department
25    may require.
26    Every person engaged in the business of selling aviation

 

 

HB1064- 153 -LRB103 00064 SPS 45064 b

1fuel at retail in this State during the preceding calendar
2month shall, instead of reporting and paying tax as otherwise
3required by this Section, report and pay such tax on a separate
4aviation fuel tax return. The requirements related to the
5return shall be as otherwise provided in this Section.
6Notwithstanding any other provisions of this Act to the
7contrary, retailers selling aviation fuel shall file all
8aviation fuel tax returns and shall make all aviation fuel tax
9payments by electronic means in the manner and form required
10by the Department. For purposes of this Section, "aviation
11fuel" means jet fuel and aviation gasoline.
12    Beginning on October 1, 2003, any person who is not a
13licensed distributor, importing distributor, or manufacturer,
14as defined in the Liquor Control Act of 1934, but is engaged in
15the business of selling, at retail, alcoholic liquor shall
16file a statement with the Department of Revenue, in a format
17and at a time prescribed by the Department, showing the total
18amount paid for alcoholic liquor purchased during the
19preceding month and such other information as is reasonably
20required by the Department. The Department may adopt rules to
21require that this statement be filed in an electronic or
22telephonic format. Such rules may provide for exceptions from
23the filing requirements of this paragraph. For the purposes of
24this paragraph, the term "alcoholic liquor" shall have the
25meaning prescribed in the Liquor Control Act of 1934.
26    Beginning on October 1, 2003, every distributor, importing

 

 

HB1064- 154 -LRB103 00064 SPS 45064 b

1distributor, and manufacturer of alcoholic liquor as defined
2in the Liquor Control Act of 1934, shall file a statement with
3the Department of Revenue, no later than the 10th day of the
4month for the preceding month during which transactions
5occurred, by electronic means, showing the total amount of
6gross receipts from the sale of alcoholic liquor sold or
7distributed during the preceding month to purchasers;
8identifying the purchaser to whom it was sold or distributed;
9the purchaser's tax registration number; and such other
10information reasonably required by the Department. A
11distributor, importing distributor, or manufacturer of
12alcoholic liquor must personally deliver, mail, or provide by
13electronic means to each retailer listed on the monthly
14statement a report containing a cumulative total of that
15distributor's, importing distributor's, or manufacturer's
16total sales of alcoholic liquor to that retailer no later than
17the 10th day of the month for the preceding month during which
18the transaction occurred. The distributor, importing
19distributor, or manufacturer shall notify the retailer as to
20the method by which the distributor, importing distributor, or
21manufacturer will provide the sales information. If the
22retailer is unable to receive the sales information by
23electronic means, the distributor, importing distributor, or
24manufacturer shall furnish the sales information by personal
25delivery or by mail. For purposes of this paragraph, the term
26"electronic means" includes, but is not limited to, the use of

 

 

HB1064- 155 -LRB103 00064 SPS 45064 b

1a secure Internet website, e-mail, or facsimile.
2    If a total amount of less than $1 is payable, refundable or
3creditable, such amount shall be disregarded if it is less
4than 50 cents and shall be increased to $1 if it is 50 cents or
5more.
6    Notwithstanding any other provision of this Act to the
7contrary, retailers subject to tax on cannabis shall file all
8cannabis tax returns and shall make all cannabis tax payments
9by electronic means in the manner and form required by the
10Department.
11    Beginning October 1, 1993, a taxpayer who has an average
12monthly tax liability of $150,000 or more shall make all
13payments required by rules of the Department by electronic
14funds transfer. Beginning October 1, 1994, a taxpayer who has
15an average monthly tax liability of $100,000 or more shall
16make all payments required by rules of the Department by
17electronic funds transfer. Beginning October 1, 1995, a
18taxpayer who has an average monthly tax liability of $50,000
19or more shall make all payments required by rules of the
20Department by electronic funds transfer. Beginning October 1,
212000, a taxpayer who has an annual tax liability of $200,000 or
22more shall make all payments required by rules of the
23Department by electronic funds transfer. The term "annual tax
24liability" shall be the sum of the taxpayer's liabilities
25under this Act, and under all other State and local occupation
26and use tax laws administered by the Department, for the

 

 

HB1064- 156 -LRB103 00064 SPS 45064 b

1immediately preceding calendar year. The term "average monthly
2tax liability" shall be the sum of the taxpayer's liabilities
3under this Act, and under all other State and local occupation
4and use tax laws administered by the Department, for the
5immediately preceding calendar year divided by 12. Beginning
6on October 1, 2002, a taxpayer who has a tax liability in the
7amount set forth in subsection (b) of Section 2505-210 of the
8Department of Revenue Law shall make all payments required by
9rules of the Department by electronic funds transfer.
10    Before August 1 of each year beginning in 1993, the
11Department shall notify all taxpayers required to make
12payments by electronic funds transfer. All taxpayers required
13to make payments by electronic funds transfer shall make those
14payments for a minimum of one year beginning on October 1.
15    Any taxpayer not required to make payments by electronic
16funds transfer may make payments by electronic funds transfer
17with the permission of the Department.
18    All taxpayers required to make payment by electronic funds
19transfer and any taxpayers authorized to voluntarily make
20payments by electronic funds transfer shall make those
21payments in the manner authorized by the Department.
22    The Department shall adopt such rules as are necessary to
23effectuate a program of electronic funds transfer and the
24requirements of this Section.
25    Any amount which is required to be shown or reported on any
26return or other document under this Act shall, if such amount

 

 

HB1064- 157 -LRB103 00064 SPS 45064 b

1is not a whole-dollar amount, be increased to the nearest
2whole-dollar amount in any case where the fractional part of a
3dollar is 50 cents or more, and decreased to the nearest
4whole-dollar amount where the fractional part of a dollar is
5less than 50 cents.
6    If the retailer is otherwise required to file a monthly
7return and if the retailer's average monthly tax liability to
8the Department does not exceed $200, the Department may
9authorize his returns to be filed on a quarter annual basis,
10with the return for January, February and March of a given year
11being due by April 20 of such year; with the return for April,
12May and June of a given year being due by July 20 of such year;
13with the return for July, August and September of a given year
14being due by October 20 of such year, and with the return for
15October, November and December of a given year being due by
16January 20 of the following year.
17    If the retailer is otherwise required to file a monthly or
18quarterly return and if the retailer's average monthly tax
19liability with the Department does not exceed $50, the
20Department may authorize his returns to be filed on an annual
21basis, with the return for a given year being due by January 20
22of the following year.
23    Such quarter annual and annual returns, as to form and
24substance, shall be subject to the same requirements as
25monthly returns.
26    Notwithstanding any other provision in this Act concerning

 

 

HB1064- 158 -LRB103 00064 SPS 45064 b

1the time within which a retailer may file his return, in the
2case of any retailer who ceases to engage in a kind of business
3which makes him responsible for filing returns under this Act,
4such retailer shall file a final return under this Act with the
5Department not more than one month after discontinuing such
6business.
7    Where the same person has more than one business
8registered with the Department under separate registrations
9under this Act, such person may not file each return that is
10due as a single return covering all such registered
11businesses, but shall file separate returns for each such
12registered business.
13    In addition, with respect to motor vehicles, watercraft,
14aircraft, and trailers that are required to be registered with
15an agency of this State, except as otherwise provided in this
16Section, every retailer selling this kind of tangible personal
17property shall file, with the Department, upon a form to be
18prescribed and supplied by the Department, a separate return
19for each such item of tangible personal property which the
20retailer sells, except that if, in the same transaction, (i) a
21retailer of aircraft, watercraft, motor vehicles or trailers
22transfers more than one aircraft, watercraft, motor vehicle or
23trailer to another aircraft, watercraft, motor vehicle
24retailer or trailer retailer for the purpose of resale or (ii)
25a retailer of aircraft, watercraft, motor vehicles, or
26trailers transfers more than one aircraft, watercraft, motor

 

 

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1vehicle, or trailer to a purchaser for use as a qualifying
2rolling stock as provided in Section 2-5 of this Act, then that
3seller may report the transfer of all aircraft, watercraft,
4motor vehicles or trailers involved in that transaction to the
5Department on the same uniform invoice-transaction reporting
6return form. For purposes of this Section, "watercraft" means
7a Class 2, Class 3, or Class 4 watercraft as defined in Section
83-2 of the Boat Registration and Safety Act, a personal
9watercraft, or any boat equipped with an inboard motor.
10    In addition, with respect to motor vehicles, watercraft,
11aircraft, and trailers that are required to be registered with
12an agency of this State, every person who is engaged in the
13business of leasing or renting such items and who, in
14connection with such business, sells any such item to a
15retailer for the purpose of resale is, notwithstanding any
16other provision of this Section to the contrary, authorized to
17meet the return-filing requirement of this Act by reporting
18the transfer of all the aircraft, watercraft, motor vehicles,
19or trailers transferred for resale during a month to the
20Department on the same uniform invoice-transaction reporting
21return form on or before the 20th of the month following the
22month in which the transfer takes place. Notwithstanding any
23other provision of this Act to the contrary, all returns filed
24under this paragraph must be filed by electronic means in the
25manner and form as required by the Department.
26    Any retailer who sells only motor vehicles, watercraft,

 

 

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1aircraft, or trailers that are required to be registered with
2an agency of this State, so that all retailers' occupation tax
3liability is required to be reported, and is reported, on such
4transaction reporting returns and who is not otherwise
5required to file monthly or quarterly returns, need not file
6monthly or quarterly returns. However, those retailers shall
7be required to file returns on an annual basis.
8    The transaction reporting return, in the case of motor
9vehicles or trailers that are required to be registered with
10an agency of this State, shall be the same document as the
11Uniform Invoice referred to in Section 5-402 of the Illinois
12Vehicle Code and must show the name and address of the seller;
13the name and address of the purchaser; the amount of the
14selling price including the amount allowed by the retailer for
15traded-in property, if any; the amount allowed by the retailer
16for the traded-in tangible personal property, if any, to the
17extent to which Section 1 of this Act allows an exemption for
18the value of traded-in property; the balance payable after
19deducting such trade-in allowance from the total selling
20price; the amount of tax due from the retailer with respect to
21such transaction; the amount of tax collected from the
22purchaser by the retailer on such transaction (or satisfactory
23evidence that such tax is not due in that particular instance,
24if that is claimed to be the fact); the place and date of the
25sale; a sufficient identification of the property sold; such
26other information as is required in Section 5-402 of the

 

 

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1Illinois Vehicle Code, and such other information as the
2Department may reasonably require.
3    The transaction reporting return in the case of watercraft
4or aircraft must show the name and address of the seller; the
5name and address of the purchaser; the amount of the selling
6price including the amount allowed by the retailer for
7traded-in property, if any; the amount allowed by the retailer
8for the traded-in tangible personal property, if any, to the
9extent to which Section 1 of this Act allows an exemption for
10the value of traded-in property; the balance payable after
11deducting such trade-in allowance from the total selling
12price; the amount of tax due from the retailer with respect to
13such transaction; the amount of tax collected from the
14purchaser by the retailer on such transaction (or satisfactory
15evidence that such tax is not due in that particular instance,
16if that is claimed to be the fact); the place and date of the
17sale, a sufficient identification of the property sold, and
18such other information as the Department may reasonably
19require.
20    Such transaction reporting return shall be filed not later
21than 20 days after the day of delivery of the item that is
22being sold, but may be filed by the retailer at any time sooner
23than that if he chooses to do so. The transaction reporting
24return and tax remittance or proof of exemption from the
25Illinois use tax may be transmitted to the Department by way of
26the State agency with which, or State officer with whom the

 

 

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1tangible personal property must be titled or registered (if
2titling or registration is required) if the Department and
3such agency or State officer determine that this procedure
4will expedite the processing of applications for title or
5registration.
6    With each such transaction reporting return, the retailer
7shall remit the proper amount of tax due (or shall submit
8satisfactory evidence that the sale is not taxable if that is
9the case), to the Department or its agents, whereupon the
10Department shall issue, in the purchaser's name, a use tax
11receipt (or a certificate of exemption if the Department is
12satisfied that the particular sale is tax exempt) which such
13purchaser may submit to the agency with which, or State
14officer with whom, he must title or register the tangible
15personal property that is involved (if titling or registration
16is required) in support of such purchaser's application for an
17Illinois certificate or other evidence of title or
18registration to such tangible personal property.
19    No retailer's failure or refusal to remit tax under this
20Act precludes a user, who has paid the proper tax to the
21retailer, from obtaining his certificate of title or other
22evidence of title or registration (if titling or registration
23is required) upon satisfying the Department that such user has
24paid the proper tax (if tax is due) to the retailer. The
25Department shall adopt appropriate rules to carry out the
26mandate of this paragraph.

 

 

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1    If the user who would otherwise pay tax to the retailer
2wants the transaction reporting return filed and the payment
3of the tax or proof of exemption made to the Department before
4the retailer is willing to take these actions and such user has
5not paid the tax to the retailer, such user may certify to the
6fact of such delay by the retailer and may (upon the Department
7being satisfied of the truth of such certification) transmit
8the information required by the transaction reporting return
9and the remittance for tax or proof of exemption directly to
10the Department and obtain his tax receipt or exemption
11determination, in which event the transaction reporting return
12and tax remittance (if a tax payment was required) shall be
13credited by the Department to the proper retailer's account
14with the Department, but without the 2.1% or 1.75% discount
15provided for in this Section being allowed. When the user pays
16the tax directly to the Department, he shall pay the tax in the
17same amount and in the same form in which it would be remitted
18if the tax had been remitted to the Department by the retailer.
19    Refunds made by the seller during the preceding return
20period to purchasers, on account of tangible personal property
21returned to the seller, shall be allowed as a deduction under
22subdivision 5 of his monthly or quarterly return, as the case
23may be, in case the seller had theretofore included the
24receipts from the sale of such tangible personal property in a
25return filed by him and had paid the tax imposed by this Act
26with respect to such receipts.

 

 

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1    Where the seller is a corporation, the return filed on
2behalf of such corporation shall be signed by the president,
3vice-president, secretary or treasurer or by the properly
4accredited agent of such corporation.
5    Where the seller is a limited liability company, the
6return filed on behalf of the limited liability company shall
7be signed by a manager, member, or properly accredited agent
8of the limited liability company.
9    Except as provided in this Section, the retailer filing
10the return under this Section shall, at the time of filing such
11return, pay to the Department the amount of tax imposed by this
12Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
13on and after January 1, 1990, or $5 per calendar year,
14whichever is greater, which is allowed to reimburse the
15retailer for the expenses incurred in keeping records,
16preparing and filing returns, remitting the tax and supplying
17data to the Department on request. On and after January 1,
182021, a certified service provider, as defined in the Leveling
19the Playing Field for Illinois Retail Act, filing the return
20under this Section on behalf of a remote retailer shall, at the
21time of such return, pay to the Department the amount of tax
22imposed by this Act less a discount of 1.75%. A remote retailer
23using a certified service provider to file a return on its
24behalf, as provided in the Leveling the Playing Field for
25Illinois Retail Act, is not eligible for the discount. When
26determining the discount allowed under this Section, retailers

 

 

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1shall include the amount of tax that would have been due at the
21% rate but for the 0% rate imposed under Public Act 102-700
3this amendatory Act of the 102nd General Assembly. When
4determining the discount allowed under this Section, retailers
5shall include the amount of tax that would have been due at the
66.25% rate but for the 1.25% rate imposed on sales tax holiday
7items under Public Act 102-700 this amendatory Act of the
8102nd General Assembly. The discount under this Section is not
9allowed for the 1.25% portion of taxes paid on aviation fuel
10that is subject to the revenue use requirements of 49 U.S.C.
1147107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to
12Section 2d of this Act shall be included in the amount on which
13such 2.1% or 1.75% discount is computed. In the case of
14retailers who report and pay the tax on a transaction by
15transaction basis, as provided in this Section, such discount
16shall be taken with each such tax remittance instead of when
17such retailer files his periodic return. The discount allowed
18under this Section is allowed only for returns that are filed
19in the manner required by this Act. The Department may
20disallow the discount for retailers whose certificate of
21registration is revoked at the time the return is filed, but
22only if the Department's decision to revoke the certificate of
23registration has become final.
24    Before October 1, 2000, if the taxpayer's average monthly
25tax liability to the Department under this Act, the Use Tax
26Act, the Service Occupation Tax Act, and the Service Use Tax

 

 

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1Act, excluding any liability for prepaid sales tax to be
2remitted in accordance with Section 2d of this Act, was
3$10,000 or more during the preceding 4 complete calendar
4quarters, he shall file a return with the Department each
5month by the 20th day of the month next following the month
6during which such tax liability is incurred and shall make
7payments to the Department on or before the 7th, 15th, 22nd and
8last day of the month during which such liability is incurred.
9On and after October 1, 2000, if the taxpayer's average
10monthly tax liability to the Department under this Act, the
11Use Tax Act, the Service Occupation Tax Act, and the Service
12Use Tax Act, excluding any liability for prepaid sales tax to
13be remitted in accordance with Section 2d of this Act, was
14$20,000 or more during the preceding 4 complete calendar
15quarters, he shall file a return with the Department each
16month by the 20th day of the month next following the month
17during which such tax liability is incurred and shall make
18payment to the Department on or before the 7th, 15th, 22nd and
19last day of the month during which such liability is incurred.
20If the month during which such tax liability is incurred began
21prior to January 1, 1985, each payment shall be in an amount
22equal to 1/4 of the taxpayer's actual liability for the month
23or an amount set by the Department not to exceed 1/4 of the
24average monthly liability of the taxpayer to the Department
25for the preceding 4 complete calendar quarters (excluding the
26month of highest liability and the month of lowest liability

 

 

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1in such 4 quarter period). If the month during which such tax
2liability is incurred begins on or after January 1, 1985 and
3prior to January 1, 1987, each payment shall be in an amount
4equal to 22.5% of the taxpayer's actual liability for the
5month or 27.5% of the taxpayer's liability for the same
6calendar month of the preceding year. If the month during
7which such tax liability is incurred begins on or after
8January 1, 1987 and prior to January 1, 1988, each payment
9shall be in an amount equal to 22.5% of the taxpayer's actual
10liability for the month or 26.25% of the taxpayer's liability
11for the same calendar month of the preceding year. If the month
12during which such tax liability is incurred begins on or after
13January 1, 1988, and prior to January 1, 1989, or begins on or
14after January 1, 1996, each payment shall be in an amount equal
15to 22.5% of the taxpayer's actual liability for the month or
1625% of the taxpayer's liability for the same calendar month of
17the preceding year. If the month during which such tax
18liability is incurred begins on or after January 1, 1989, and
19prior to January 1, 1996, each payment shall be in an amount
20equal to 22.5% of the taxpayer's actual liability for the
21month or 25% of the taxpayer's liability for the same calendar
22month of the preceding year or 100% of the taxpayer's actual
23liability for the quarter monthly reporting period. The amount
24of such quarter monthly payments shall be credited against the
25final tax liability of the taxpayer's return for that month.
26Before October 1, 2000, once applicable, the requirement of

 

 

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1the making of quarter monthly payments to the Department by
2taxpayers having an average monthly tax liability of $10,000
3or more as determined in the manner provided above shall
4continue until such taxpayer's average monthly liability to
5the Department during the preceding 4 complete calendar
6quarters (excluding the month of highest liability and the
7month of lowest liability) is less than $9,000, or until such
8taxpayer's average monthly liability to the Department as
9computed for each calendar quarter of the 4 preceding complete
10calendar quarter period is less than $10,000. However, if a
11taxpayer can show the Department that a substantial change in
12the taxpayer's business has occurred which causes the taxpayer
13to anticipate that his average monthly tax liability for the
14reasonably foreseeable future will fall below the $10,000
15threshold stated above, then such taxpayer may petition the
16Department for a change in such taxpayer's reporting status.
17On and after October 1, 2000, once applicable, the requirement
18of the making of quarter monthly payments to the Department by
19taxpayers having an average monthly tax liability of $20,000
20or more as determined in the manner provided above shall
21continue until such taxpayer's average monthly liability to
22the Department during the preceding 4 complete calendar
23quarters (excluding the month of highest liability and the
24month of lowest liability) is less than $19,000 or until such
25taxpayer's average monthly liability to the Department as
26computed for each calendar quarter of the 4 preceding complete

 

 

HB1064- 169 -LRB103 00064 SPS 45064 b

1calendar quarter period is less than $20,000. However, if a
2taxpayer can show the Department that a substantial change in
3the taxpayer's business has occurred which causes the taxpayer
4to anticipate that his average monthly tax liability for the
5reasonably foreseeable future will fall below the $20,000
6threshold stated above, then such taxpayer may petition the
7Department for a change in such taxpayer's reporting status.
8The Department shall change such taxpayer's reporting status
9unless it finds that such change is seasonal in nature and not
10likely to be long term. Quarter monthly payment status shall
11be determined under this paragraph as if the rate reduction to
120% in Public Act 102-700 this amendatory Act of the 102nd
13General Assembly on food for human consumption that is to be
14consumed off the premises where it is sold (other than
15alcoholic beverages, food consisting of or infused with adult
16use cannabis, soft drinks, and food that has been prepared for
17immediate consumption) had not occurred. For quarter monthly
18payments due under this paragraph on or after July 1, 2023 and
19through June 30, 2024, "25% of the taxpayer's liability for
20the same calendar month of the preceding year" shall be
21determined as if the rate reduction to 0% in Public Act 102-700
22this amendatory Act of the 102nd General Assembly had not
23occurred. Quarter monthly payment status shall be determined
24under this paragraph as if the rate reduction to 1.25% in
25Public Act 102-700 this amendatory Act of the 102nd General
26Assembly on sales tax holiday items had not occurred. For

 

 

HB1064- 170 -LRB103 00064 SPS 45064 b

1quarter monthly payments due on or after July 1, 2023 and
2through June 30, 2024, "25% of the taxpayer's liability for
3the same calendar month of the preceding year" shall be
4determined as if the rate reduction to 1.25% in Public Act
5102-700 this amendatory Act of the 102nd General Assembly on
6sales tax holiday items had not occurred. If any such quarter
7monthly payment is not paid at the time or in the amount
8required by this Section, then the taxpayer shall be liable
9for penalties and interest on the difference between the
10minimum amount due as a payment and the amount of such quarter
11monthly payment actually and timely paid, except insofar as
12the taxpayer has previously made payments for that month to
13the Department in excess of the minimum payments previously
14due as provided in this Section. The Department shall make
15reasonable rules and regulations to govern the quarter monthly
16payment amount and quarter monthly payment dates for taxpayers
17who file on other than a calendar monthly basis.
18    The provisions of this paragraph apply before October 1,
192001. Without regard to whether a taxpayer is required to make
20quarter monthly payments as specified above, any taxpayer who
21is required by Section 2d of this Act to collect and remit
22prepaid taxes and has collected prepaid taxes which average in
23excess of $25,000 per month during the preceding 2 complete
24calendar quarters, shall file a return with the Department as
25required by Section 2f and shall make payments to the
26Department on or before the 7th, 15th, 22nd and last day of the

 

 

HB1064- 171 -LRB103 00064 SPS 45064 b

1month during which such liability is incurred. If the month
2during which such tax liability is incurred began prior to
3September 1, 1985 (the effective date of Public Act 84-221),
4each payment shall be in an amount not less than 22.5% of the
5taxpayer's actual liability under Section 2d. If the month
6during which such tax liability is incurred begins on or after
7January 1, 1986, each payment shall be in an amount equal to
822.5% of the taxpayer's actual liability for the month or
927.5% of the taxpayer's liability for the same calendar month
10of the preceding calendar year. If the month during which such
11tax liability is incurred begins on or after January 1, 1987,
12each payment shall be in an amount equal to 22.5% of the
13taxpayer's actual liability for the month or 26.25% of the
14taxpayer's liability for the same calendar month of the
15preceding year. The amount of such quarter monthly payments
16shall be credited against the final tax liability of the
17taxpayer's return for that month filed under this Section or
18Section 2f, as the case may be. Once applicable, the
19requirement of the making of quarter monthly payments to the
20Department pursuant to this paragraph shall continue until
21such taxpayer's average monthly prepaid tax collections during
22the preceding 2 complete calendar quarters is $25,000 or less.
23If any such quarter monthly payment is not paid at the time or
24in the amount required, the taxpayer shall be liable for
25penalties and interest on such difference, except insofar as
26the taxpayer has previously made payments for that month in

 

 

HB1064- 172 -LRB103 00064 SPS 45064 b

1excess of the minimum payments previously due.
2    The provisions of this paragraph apply on and after
3October 1, 2001. Without regard to whether a taxpayer is
4required to make quarter monthly payments as specified above,
5any taxpayer who is required by Section 2d of this Act to
6collect and remit prepaid taxes and has collected prepaid
7taxes that average in excess of $20,000 per month during the
8preceding 4 complete calendar quarters shall file a return
9with the Department as required by Section 2f and shall make
10payments to the Department on or before the 7th, 15th, 22nd and
11last day of the month during which the liability is incurred.
12Each payment shall be in an amount equal to 22.5% of the
13taxpayer's actual liability for the month or 25% of the
14taxpayer's liability for the same calendar month of the
15preceding year. The amount of the quarter monthly payments
16shall be credited against the final tax liability of the
17taxpayer's return for that month filed under this Section or
18Section 2f, as the case may be. Once applicable, the
19requirement of the making of quarter monthly payments to the
20Department pursuant to this paragraph shall continue until the
21taxpayer's average monthly prepaid tax collections during the
22preceding 4 complete calendar quarters (excluding the month of
23highest liability and the month of lowest liability) is less
24than $19,000 or until such taxpayer's average monthly
25liability to the Department as computed for each calendar
26quarter of the 4 preceding complete calendar quarters is less

 

 

HB1064- 173 -LRB103 00064 SPS 45064 b

1than $20,000. If any such quarter monthly payment is not paid
2at the time or in the amount required, the taxpayer shall be
3liable for penalties and interest on such difference, except
4insofar as the taxpayer has previously made payments for that
5month in excess of the minimum payments previously due.
6    If any payment provided for in this Section exceeds the
7taxpayer's liabilities under this Act, the Use Tax Act, the
8Service Occupation Tax Act and the Service Use Tax Act, as
9shown on an original monthly return, the Department shall, if
10requested by the taxpayer, issue to the taxpayer a credit
11memorandum no later than 30 days after the date of payment. The
12credit evidenced by such credit memorandum may be assigned by
13the taxpayer to a similar taxpayer under this Act, the Use Tax
14Act, the Service Occupation Tax Act or the Service Use Tax Act,
15in accordance with reasonable rules and regulations to be
16prescribed by the Department. If no such request is made, the
17taxpayer may credit such excess payment against tax liability
18subsequently to be remitted to the Department under this Act,
19the Use Tax Act, the Service Occupation Tax Act or the Service
20Use Tax Act, in accordance with reasonable rules and
21regulations prescribed by the Department. If the Department
22subsequently determined that all or any part of the credit
23taken was not actually due to the taxpayer, the taxpayer's
242.1% and 1.75% vendor's discount shall be reduced by 2.1% or
251.75% of the difference between the credit taken and that
26actually due, and that taxpayer shall be liable for penalties

 

 

HB1064- 174 -LRB103 00064 SPS 45064 b

1and interest on such difference.
2    If a retailer of motor fuel is entitled to a credit under
3Section 2d of this Act which exceeds the taxpayer's liability
4to the Department under this Act for the month for which the
5taxpayer is filing a return, the Department shall issue the
6taxpayer a credit memorandum for the excess.
7    Beginning January 1, 1990, each month the Department shall
8pay into the Local Government Tax Fund, a special fund in the
9State treasury which is hereby created, the net revenue
10realized for the preceding month from the 1% tax imposed under
11this Act.
12    Beginning January 1, 1990, each month the Department shall
13pay into the County and Mass Transit District Fund, a special
14fund in the State treasury which is hereby created, 4% of the
15net revenue realized for the preceding month from the 6.25%
16general rate other than aviation fuel sold on or after
17December 1, 2019. This exception for aviation fuel only
18applies for so long as the revenue use requirements of 49
19U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
20    Beginning August 1, 2000, each month the Department shall
21pay into the County and Mass Transit District Fund 20% of the
22net revenue realized for the preceding month from the 1.25%
23rate on the selling price of motor fuel and gasohol. If, in any
24month, the tax on sales tax holiday items, as defined in
25Section 2-8, is imposed at the rate of 1.25%, then the
26Department shall pay 20% of the net revenue realized for that

 

 

HB1064- 175 -LRB103 00064 SPS 45064 b

1month from the 1.25% rate on the selling price of sales tax
2holiday items into the County and Mass Transit District Fund.
3    Beginning January 1, 1990, each month the Department shall
4pay into the Local Government Tax Fund 16% of the net revenue
5realized for the preceding month from the 6.25% general rate
6on the selling price of tangible personal property other than
7aviation fuel sold on or after December 1, 2019. This
8exception for aviation fuel only applies for so long as the
9revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1047133 are binding on the State.
11    For aviation fuel sold on or after December 1, 2019, each
12month the Department shall pay into the State Aviation Program
13Fund 20% of the net revenue realized for the preceding month
14from the 6.25% general rate on the selling price of aviation
15fuel, less an amount estimated by the Department to be
16required for refunds of the 20% portion of the tax on aviation
17fuel under this Act, which amount shall be deposited into the
18Aviation Fuel Sales Tax Refund Fund. The Department shall only
19pay moneys into the State Aviation Program Fund and the
20Aviation Fuel Sales Tax Refund Fund under this Act for so long
21as the revenue use requirements of 49 U.S.C. 47107(b) and 49
22U.S.C. 47133 are binding on the State.
23    Beginning August 1, 2000, each month the Department shall
24pay into the Local Government Tax Fund 80% of the net revenue
25realized for the preceding month from the 1.25% rate on the
26selling price of motor fuel and gasohol. If, in any month, the

 

 

HB1064- 176 -LRB103 00064 SPS 45064 b

1tax on sales tax holiday items, as defined in Section 2-8, is
2imposed at the rate of 1.25%, then the Department shall pay 80%
3of the net revenue realized for that month from the 1.25% rate
4on the selling price of sales tax holiday items into the Local
5Government Tax Fund.
6    Beginning October 1, 2009, each month the Department shall
7pay into the Capital Projects Fund an amount that is equal to
8an amount estimated by the Department to represent 80% of the
9net revenue realized for the preceding month from the sale of
10candy, grooming and hygiene products, and soft drinks that had
11been taxed at a rate of 1% prior to September 1, 2009 but that
12are now taxed at 6.25%.
13    Beginning July 1, 2011, each month the Department shall
14pay into the Clean Air Act Permit Fund 80% of the net revenue
15realized for the preceding month from the 6.25% general rate
16on the selling price of sorbents used in Illinois in the
17process of sorbent injection as used to comply with the
18Environmental Protection Act or the federal Clean Air Act, but
19the total payment into the Clean Air Act Permit Fund under this
20Act and the Use Tax Act shall not exceed $2,000,000 in any
21fiscal year.
22    Beginning July 1, 2013, each month the Department shall
23pay into the Underground Storage Tank Fund from the proceeds
24collected under this Act, the Use Tax Act, the Service Use Tax
25Act, and the Service Occupation Tax Act an amount equal to the
26average monthly deficit in the Underground Storage Tank Fund

 

 

HB1064- 177 -LRB103 00064 SPS 45064 b

1during the prior year, as certified annually by the Illinois
2Environmental Protection Agency, but the total payment into
3the Underground Storage Tank Fund under this Act, the Use Tax
4Act, the Service Use Tax Act, and the Service Occupation Tax
5Act shall not exceed $18,000,000 in any State fiscal year. As
6used in this paragraph, the "average monthly deficit" shall be
7equal to the difference between the average monthly claims for
8payment by the fund and the average monthly revenues deposited
9into the fund, excluding payments made pursuant to this
10paragraph.
11    Beginning July 1, 2015, of the remainder of the moneys
12received by the Department under the Use Tax Act, the Service
13Use Tax Act, the Service Occupation Tax Act, and this Act, each
14month the Department shall deposit $500,000 into the State
15Crime Laboratory Fund.
16    Of the remainder of the moneys received by the Department
17pursuant to this Act, (a) 1.75% thereof shall be paid into the
18Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
19and after July 1, 1989, 3.8% thereof shall be paid into the
20Build Illinois Fund; provided, however, that if in any fiscal
21year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
22may be, of the moneys received by the Department and required
23to be paid into the Build Illinois Fund pursuant to this Act,
24Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
25Act, and Section 9 of the Service Occupation Tax Act, such Acts
26being hereinafter called the "Tax Acts" and such aggregate of

 

 

HB1064- 178 -LRB103 00064 SPS 45064 b

12.2% or 3.8%, as the case may be, of moneys being hereinafter
2called the "Tax Act Amount", and (2) the amount transferred to
3the Build Illinois Fund from the State and Local Sales Tax
4Reform Fund shall be less than the Annual Specified Amount (as
5hereinafter defined), an amount equal to the difference shall
6be immediately paid into the Build Illinois Fund from other
7moneys received by the Department pursuant to the Tax Acts;
8the "Annual Specified Amount" means the amounts specified
9below for fiscal years 1986 through 1993:
10Fiscal YearAnnual Specified Amount
111986$54,800,000
121987$76,650,000
131988$80,480,000
141989$88,510,000
151990$115,330,000
161991$145,470,000
171992$182,730,000
181993$206,520,000;
19and means the Certified Annual Debt Service Requirement (as
20defined in Section 13 of the Build Illinois Bond Act) or the
21Tax Act Amount, whichever is greater, for fiscal year 1994 and
22each fiscal year thereafter; and further provided, that if on
23the last business day of any month the sum of (1) the Tax Act
24Amount required to be deposited into the Build Illinois Bond
25Account in the Build Illinois Fund during such month and (2)
26the amount transferred to the Build Illinois Fund from the

 

 

HB1064- 179 -LRB103 00064 SPS 45064 b

1State and Local Sales Tax Reform Fund shall have been less than
21/12 of the Annual Specified Amount, an amount equal to the
3difference shall be immediately paid into the Build Illinois
4Fund from other moneys received by the Department pursuant to
5the Tax Acts; and, further provided, that in no event shall the
6payments required under the preceding proviso result in
7aggregate payments into the Build Illinois Fund pursuant to
8this clause (b) for any fiscal year in excess of the greater of
9(i) the Tax Act Amount or (ii) the Annual Specified Amount for
10such fiscal year. The amounts payable into the Build Illinois
11Fund under clause (b) of the first sentence in this paragraph
12shall be payable only until such time as the aggregate amount
13on deposit under each trust indenture securing Bonds issued
14and outstanding pursuant to the Build Illinois Bond Act is
15sufficient, taking into account any future investment income,
16to fully provide, in accordance with such indenture, for the
17defeasance of or the payment of the principal of, premium, if
18any, and interest on the Bonds secured by such indenture and on
19any Bonds expected to be issued thereafter and all fees and
20costs payable with respect thereto, all as certified by the
21Director of the Bureau of the Budget (now Governor's Office of
22Management and Budget). If on the last business day of any
23month in which Bonds are outstanding pursuant to the Build
24Illinois Bond Act, the aggregate of moneys deposited in the
25Build Illinois Bond Account in the Build Illinois Fund in such
26month shall be less than the amount required to be transferred

 

 

HB1064- 180 -LRB103 00064 SPS 45064 b

1in such month from the Build Illinois Bond Account to the Build
2Illinois Bond Retirement and Interest Fund pursuant to Section
313 of the Build Illinois Bond Act, an amount equal to such
4deficiency shall be immediately paid from other moneys
5received by the Department pursuant to the Tax Acts to the
6Build Illinois Fund; provided, however, that any amounts paid
7to the Build Illinois Fund in any fiscal year pursuant to this
8sentence shall be deemed to constitute payments pursuant to
9clause (b) of the first sentence of this paragraph and shall
10reduce the amount otherwise payable for such fiscal year
11pursuant to that clause (b). The moneys received by the
12Department pursuant to this Act and required to be deposited
13into the Build Illinois Fund are subject to the pledge, claim
14and charge set forth in Section 12 of the Build Illinois Bond
15Act.
16    Subject to payment of amounts into the Build Illinois Fund
17as provided in the preceding paragraph or in any amendment
18thereto hereafter enacted, the following specified monthly
19installment of the amount requested in the certificate of the
20Chairman of the Metropolitan Pier and Exposition Authority
21provided under Section 8.25f of the State Finance Act, but not
22in excess of sums designated as "Total Deposit", shall be
23deposited in the aggregate from collections under Section 9 of
24the Use Tax Act, Section 9 of the Service Use Tax Act, Section
259 of the Service Occupation Tax Act, and Section 3 of the
26Retailers' Occupation Tax Act into the McCormick Place

 

 

HB1064- 181 -LRB103 00064 SPS 45064 b

1Expansion Project Fund in the specified fiscal years.
2Fiscal YearTotal Deposit
31993         $0
41994 53,000,000
51995 58,000,000
61996 61,000,000
71997 64,000,000
81998 68,000,000
91999 71,000,000
102000 75,000,000
112001 80,000,000
122002 93,000,000
132003 99,000,000
142004103,000,000
152005108,000,000
162006113,000,000
172007119,000,000
182008126,000,000
192009132,000,000
202010139,000,000
212011146,000,000
222012153,000,000
232013161,000,000
242014170,000,000
252015179,000,000
262016189,000,000

 

 

HB1064- 182 -LRB103 00064 SPS 45064 b

12017199,000,000
22018210,000,000
32019221,000,000
42020233,000,000
52021300,000,000
62022300,000,000
72023300,000,000
82024 300,000,000
92025 300,000,000
102026 300,000,000
112027 375,000,000
122028 375,000,000
132029 375,000,000
142030 375,000,000
152031 375,000,000
162032 375,000,000
172033375,000,000
182034375,000,000
192035375,000,000
202036450,000,000
21and
22each fiscal year
23thereafter that bonds
24are outstanding under
25Section 13.2 of the
26Metropolitan Pier and

 

 

HB1064- 183 -LRB103 00064 SPS 45064 b

1Exposition Authority Act,
2but not after fiscal year 2060.
3    Beginning July 20, 1993 and in each month of each fiscal
4year thereafter, one-eighth of the amount requested in the
5certificate of the Chairman of the Metropolitan Pier and
6Exposition Authority for that fiscal year, less the amount
7deposited into the McCormick Place Expansion Project Fund by
8the State Treasurer in the respective month under subsection
9(g) of Section 13 of the Metropolitan Pier and Exposition
10Authority Act, plus cumulative deficiencies in the deposits
11required under this Section for previous months and years,
12shall be deposited into the McCormick Place Expansion Project
13Fund, until the full amount requested for the fiscal year, but
14not in excess of the amount specified above as "Total
15Deposit", has been deposited.
16    Subject to payment of amounts into the Capital Projects
17Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
18and the McCormick Place Expansion Project Fund pursuant to the
19preceding paragraphs or in any amendments thereto hereafter
20enacted, for aviation fuel sold on or after December 1, 2019,
21the Department shall each month deposit into the Aviation Fuel
22Sales Tax Refund Fund an amount estimated by the Department to
23be required for refunds of the 80% portion of the tax on
24aviation fuel under this Act. The Department shall only
25deposit moneys into the Aviation Fuel Sales Tax Refund Fund
26under this paragraph for so long as the revenue use

 

 

HB1064- 184 -LRB103 00064 SPS 45064 b

1requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
2binding on the State.
3    Subject to payment of amounts into the Build Illinois Fund
4and the McCormick Place Expansion Project Fund pursuant to the
5preceding paragraphs or in any amendments thereto hereafter
6enacted, beginning July 1, 1993 and ending on September 30,
72013, the Department shall each month pay into the Illinois
8Tax Increment Fund 0.27% of 80% of the net revenue realized for
9the preceding month from the 6.25% general rate on the selling
10price of tangible personal property.
11    Subject to payment of amounts into the Build Illinois Fund
12and the McCormick Place Expansion Project Fund pursuant to the
13preceding paragraphs or in any amendments thereto hereafter
14enacted, beginning with the receipt of the first report of
15taxes paid by an eligible business and continuing for a
1625-year period, the Department shall each month pay into the
17Energy Infrastructure Fund 80% of the net revenue realized
18from the 6.25% general rate on the selling price of
19Illinois-mined coal that was sold to an eligible business. For
20purposes of this paragraph, the term "eligible business" means
21a new electric generating facility certified pursuant to
22Section 605-332 of the Department of Commerce and Economic
23Opportunity Law of the Civil Administrative Code of Illinois.
24    Subject to payment of amounts into the Build Illinois
25Fund, the McCormick Place Expansion Project Fund, the Illinois
26Tax Increment Fund, and the Energy Infrastructure Fund

 

 

HB1064- 185 -LRB103 00064 SPS 45064 b

1pursuant to the preceding paragraphs or in any amendments to
2this Section hereafter enacted, beginning on the first day of
3the first calendar month to occur on or after August 26, 2014
4(the effective date of Public Act 98-1098), each month, from
5the collections made under Section 9 of the Use Tax Act,
6Section 9 of the Service Use Tax Act, Section 9 of the Service
7Occupation Tax Act, and Section 3 of the Retailers' Occupation
8Tax Act, the Department shall pay into the Tax Compliance and
9Administration Fund, to be used, subject to appropriation, to
10fund additional auditors and compliance personnel at the
11Department of Revenue, an amount equal to 1/12 of 5% of 80% of
12the cash receipts collected during the preceding fiscal year
13by the Audit Bureau of the Department under the Use Tax Act,
14the Service Use Tax Act, the Service Occupation Tax Act, the
15Retailers' Occupation Tax Act, and associated local occupation
16and use taxes administered by the Department.
17    Subject to payments of amounts into the Build Illinois
18Fund, the McCormick Place Expansion Project Fund, the Illinois
19Tax Increment Fund, the Energy Infrastructure Fund, and the
20Tax Compliance and Administration Fund as provided in this
21Section, beginning on July 1, 2018 the Department shall pay
22each month into the Downstate Public Transportation Fund the
23moneys required to be so paid under Section 2-3 of the
24Downstate Public Transportation Act.
25    Subject to successful execution and delivery of a
26public-private agreement between the public agency and private

 

 

HB1064- 186 -LRB103 00064 SPS 45064 b

1entity and completion of the civic build, beginning on July 1,
22023, of the remainder of the moneys received by the
3Department under the Use Tax Act, the Service Use Tax Act, the
4Service Occupation Tax Act, and this Act, the Department shall
5deposit the following specified deposits in the aggregate from
6collections under the Use Tax Act, the Service Use Tax Act, the
7Service Occupation Tax Act, and the Retailers' Occupation Tax
8Act, as required under Section 8.25g of the State Finance Act
9for distribution consistent with the Public-Private
10Partnership for Civic and Transit Infrastructure Project Act.
11The moneys received by the Department pursuant to this Act and
12required to be deposited into the Civic and Transit
13Infrastructure Fund are subject to the pledge, claim and
14charge set forth in Section 25-55 of the Public-Private
15Partnership for Civic and Transit Infrastructure Project Act.
16As used in this paragraph, "civic build", "private entity",
17"public-private agreement", and "public agency" have the
18meanings provided in Section 25-10 of the Public-Private
19Partnership for Civic and Transit Infrastructure Project Act.
20        Fiscal Year.............................Total Deposit
21        2024.....................................$200,000,000
22        2025....................................$206,000,000
23        2026....................................$212,200,000
24        2027....................................$218,500,000
25        2028....................................$225,100,000
26        2029....................................$288,700,000

 

 

HB1064- 187 -LRB103 00064 SPS 45064 b

1        2030....................................$298,900,000
2        2031....................................$309,300,000
3        2032....................................$320,100,000
4        2033....................................$331,200,000
5        2034....................................$341,200,000
6        2035....................................$351,400,000
7        2036....................................$361,900,000
8        2037....................................$372,800,000
9        2038....................................$384,000,000
10        2039....................................$395,500,000
11        2040....................................$407,400,000
12        2041....................................$419,600,000
13        2042....................................$432,200,000
14        2043....................................$445,100,000
15    Beginning July 1, 2021 and until July 1, 2022, subject to
16the payment of amounts into the County and Mass Transit
17District Fund, the Local Government Tax Fund, the Build
18Illinois Fund, the McCormick Place Expansion Project Fund, the
19Illinois Tax Increment Fund, the Energy Infrastructure Fund,
20and the Tax Compliance and Administration Fund as provided in
21this Section, the Department shall pay each month into the
22Road Fund the amount estimated to represent 16% of the net
23revenue realized from the taxes imposed on motor fuel and
24gasohol. Beginning July 1, 2022 and until July 1, 2023,
25subject to the payment of amounts into the County and Mass
26Transit District Fund, the Local Government Tax Fund, the

 

 

HB1064- 188 -LRB103 00064 SPS 45064 b

1Build Illinois Fund, the McCormick Place Expansion Project
2Fund, the Illinois Tax Increment Fund, the Energy
3Infrastructure Fund, and the Tax Compliance and Administration
4Fund as provided in this Section, the Department shall pay
5each month into the Road Fund the amount estimated to
6represent 32% of the net revenue realized from the taxes
7imposed on motor fuel and gasohol. Beginning July 1, 2023 and
8until July 1, 2024, subject to the payment of amounts into the
9County and Mass Transit District Fund, the Local Government
10Tax Fund, the Build Illinois Fund, the McCormick Place
11Expansion Project Fund, the Illinois Tax Increment Fund, the
12Energy Infrastructure Fund, and the Tax Compliance and
13Administration Fund as provided in this Section, the
14Department shall pay each month into the Road Fund the amount
15estimated to represent 48% of the net revenue realized from
16the taxes imposed on motor fuel and gasohol. Beginning July 1,
172024 and until July 1, 2025, subject to the payment of amounts
18into the County and Mass Transit District Fund, the Local
19Government Tax Fund, the Build Illinois Fund, the McCormick
20Place Expansion Project Fund, the Illinois Tax Increment Fund,
21the Energy Infrastructure Fund, and the Tax Compliance and
22Administration Fund as provided in this Section, the
23Department shall pay each month into the Road Fund the amount
24estimated to represent 64% of the net revenue realized from
25the taxes imposed on motor fuel and gasohol. Beginning on July
261, 2025, subject to the payment of amounts into the County and

 

 

HB1064- 189 -LRB103 00064 SPS 45064 b

1Mass Transit District Fund, the Local Government Tax Fund, the
2Build Illinois Fund, the McCormick Place Expansion Project
3Fund, the Illinois Tax Increment Fund, the Energy
4Infrastructure Fund, and the Tax Compliance and Administration
5Fund as provided in this Section, the Department shall pay
6each month into the Road Fund the amount estimated to
7represent 80% of the net revenue realized from the taxes
8imposed on motor fuel and gasohol. As used in this paragraph
9"motor fuel" has the meaning given to that term in Section 1.1
10of the Motor Fuel Tax Law, and "gasohol" has the meaning given
11to that term in Section 3-40 of the Use Tax Act.
12    Of the remainder of the moneys received by the Department
13pursuant to this Act, 75% thereof shall be paid into the State
14treasury Treasury and 25% shall be reserved in a special
15account and used only for the transfer to the Common School
16Fund as part of the monthly transfer from the General Revenue
17Fund in accordance with Section 8a of the State Finance Act.
18    The Department may, upon separate written notice to a
19taxpayer, require the taxpayer to prepare and file with the
20Department on a form prescribed by the Department within not
21less than 60 days after receipt of the notice an annual
22information return for the tax year specified in the notice.
23Such annual return to the Department shall include a statement
24of gross receipts as shown by the retailer's last Federal
25income tax return. If the total receipts of the business as
26reported in the Federal income tax return do not agree with the

 

 

HB1064- 190 -LRB103 00064 SPS 45064 b

1gross receipts reported to the Department of Revenue for the
2same period, the retailer shall attach to his annual return a
3schedule showing a reconciliation of the 2 amounts and the
4reasons for the difference. The retailer's annual return to
5the Department shall also disclose the cost of goods sold by
6the retailer during the year covered by such return, opening
7and closing inventories of such goods for such year, costs of
8goods used from stock or taken from stock and given away by the
9retailer during such year, payroll information of the
10retailer's business during such year and any additional
11reasonable information which the Department deems would be
12helpful in determining the accuracy of the monthly, quarterly
13or annual returns filed by such retailer as provided for in
14this Section.
15    If the annual information return required by this Section
16is not filed when and as required, the taxpayer shall be liable
17as follows:
18        (i) Until January 1, 1994, the taxpayer shall be
19    liable for a penalty equal to 1/6 of 1% of the tax due from
20    such taxpayer under this Act during the period to be
21    covered by the annual return for each month or fraction of
22    a month until such return is filed as required, the
23    penalty to be assessed and collected in the same manner as
24    any other penalty provided for in this Act.
25        (ii) On and after January 1, 1994, the taxpayer shall
26    be liable for a penalty as described in Section 3-4 of the

 

 

HB1064- 191 -LRB103 00064 SPS 45064 b

1    Uniform Penalty and Interest Act.
2    The chief executive officer, proprietor, owner or highest
3ranking manager shall sign the annual return to certify the
4accuracy of the information contained therein. Any person who
5willfully signs the annual return containing false or
6inaccurate information shall be guilty of perjury and punished
7accordingly. The annual return form prescribed by the
8Department shall include a warning that the person signing the
9return may be liable for perjury.
10    The provisions of this Section concerning the filing of an
11annual information return do not apply to a retailer who is not
12required to file an income tax return with the United States
13Government.
14    As soon as possible after the first day of each month, upon
15certification of the Department of Revenue, the Comptroller
16shall order transferred and the Treasurer shall transfer from
17the General Revenue Fund to the Motor Fuel Tax Fund an amount
18equal to 1.7% of 80% of the net revenue realized under this Act
19for the second preceding month. Beginning April 1, 2000, this
20transfer is no longer required and shall not be made.
21    Net revenue realized for a month shall be the revenue
22collected by the State pursuant to this Act, less the amount
23paid out during that month as refunds to taxpayers for
24overpayment of liability.
25    For greater simplicity of administration, manufacturers,
26importers and wholesalers whose products are sold at retail in

 

 

HB1064- 192 -LRB103 00064 SPS 45064 b

1Illinois by numerous retailers, and who wish to do so, may
2assume the responsibility for accounting and paying to the
3Department all tax accruing under this Act with respect to
4such sales, if the retailers who are affected do not make
5written objection to the Department to this arrangement.
6    Any person who promotes, organizes, provides retail
7selling space for concessionaires or other types of sellers at
8the Illinois State Fair, DuQuoin State Fair, county fairs,
9local fairs, art shows, flea markets and similar exhibitions
10or events, including any transient merchant as defined by
11Section 2 of the Transient Merchant Act of 1987, is required to
12file a report with the Department providing the name of the
13merchant's business, the name of the person or persons engaged
14in merchant's business, the permanent address and Illinois
15Retailers Occupation Tax Registration Number of the merchant,
16the dates and location of the event and other reasonable
17information that the Department may require. The report must
18be filed not later than the 20th day of the month next
19following the month during which the event with retail sales
20was held. Any person who fails to file a report required by
21this Section commits a business offense and is subject to a
22fine not to exceed $250.
23    Any person engaged in the business of selling tangible
24personal property at retail as a concessionaire or other type
25of seller at the Illinois State Fair, county fairs, art shows,
26flea markets and similar exhibitions or events, or any

 

 

HB1064- 193 -LRB103 00064 SPS 45064 b

1transient merchants, as defined by Section 2 of the Transient
2Merchant Act of 1987, may be required to make a daily report of
3the amount of such sales to the Department and to make a daily
4payment of the full amount of tax due. The Department shall
5impose this requirement when it finds that there is a
6significant risk of loss of revenue to the State at such an
7exhibition or event. Such a finding shall be based on evidence
8that a substantial number of concessionaires or other sellers
9who are not residents of Illinois will be engaging in the
10business of selling tangible personal property at retail at
11the exhibition or event, or other evidence of a significant
12risk of loss of revenue to the State. The Department shall
13notify concessionaires and other sellers affected by the
14imposition of this requirement. In the absence of notification
15by the Department, the concessionaires and other sellers shall
16file their returns as otherwise required in this Section.
17(Source: P.A. 101-10, Article 15, Section 15-25, eff. 6-5-19;
18101-10, Article 25, Section 25-120, eff. 6-5-19; 101-27, eff.
196-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
20101-636, eff. 6-10-20; 102-634, eff. 8-27-21; 102-700, Article
2160, Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
2265-10, eff. 4-19-22; 102-813, eff. 5-13-22; revised 9-1-22.)
 
23    (Text of Section after amendment by P.A. 102-1019)
24    Sec. 3. Except as provided in this Section, on or before
25the twentieth day of each calendar month, every person engaged

 

 

HB1064- 194 -LRB103 00064 SPS 45064 b

1in the business of selling tangible personal property at
2retail in this State during the preceding calendar month shall
3file a return with the Department, stating:
4        1. The name of the seller;
5        2. His residence address and the address of his
6    principal place of business and the address of the
7    principal place of business (if that is a different
8    address) from which he engages in the business of selling
9    tangible personal property at retail in this State;
10        3. Total amount of receipts received by him during the
11    preceding calendar month or quarter, as the case may be,
12    from sales of tangible personal property, and from
13    services furnished, by him during such preceding calendar
14    month or quarter;
15        4. Total amount received by him during the preceding
16    calendar month or quarter on charge and time sales of
17    tangible personal property, and from services furnished,
18    by him prior to the month or quarter for which the return
19    is filed;
20        5. Deductions allowed by law;
21        6. Gross receipts which were received by him during
22    the preceding calendar month or quarter and upon the basis
23    of which the tax is imposed, including gross receipts on
24    food for human consumption that is to be consumed off the
25    premises where it is sold (other than alcoholic beverages,
26    food consisting of or infused with adult use cannabis,

 

 

HB1064- 195 -LRB103 00064 SPS 45064 b

1    soft drinks, and food that has been prepared for immediate
2    consumption) which were received during the preceding
3    calendar month or quarter and upon which tax would have
4    been due but for the 0% rate imposed under Public Act
5    102-700 this amendatory Act of the 102nd General Assembly;
6        7. The amount of credit provided in Section 2d of this
7    Act;
8        8. The amount of tax due, including the amount of tax
9    that would have been due on food for human consumption
10    that is to be consumed off the premises where it is sold
11    (other than alcoholic beverages, food consisting of or
12    infused with adult use cannabis, soft drinks, and food
13    that has been prepared for immediate consumption) but for
14    the 0% rate imposed under Public Act 102-700 this
15    amendatory Act of the 102nd General Assembly;
16        9. The signature of the taxpayer; and
17        10. Such other reasonable information as the
18    Department may require.
19    On and after January 1, 2018, except for returns required
20to be filed prior to January 1, 2023 for motor vehicles,
21watercraft, aircraft, and trailers that are required to be
22registered with an agency of this State, with respect to
23retailers whose annual gross receipts average $20,000 or more,
24all returns required to be filed pursuant to this Act shall be
25filed electronically. On and after January 1, 2023, with
26respect to retailers whose annual gross receipts average

 

 

HB1064- 196 -LRB103 00064 SPS 45064 b

1$20,000 or more, all returns required to be filed pursuant to
2this Act, including, but not limited to, returns for motor
3vehicles, watercraft, aircraft, and trailers that are required
4to be registered with an agency of this State, shall be filed
5electronically. Retailers who demonstrate that they do not
6have access to the Internet or demonstrate hardship in filing
7electronically may petition the Department to waive the
8electronic filing requirement.
9    If a taxpayer fails to sign a return within 30 days after
10the proper notice and demand for signature by the Department,
11the return shall be considered valid and any amount shown to be
12due on the return shall be deemed assessed.
13    Each return shall be accompanied by the statement of
14prepaid tax issued pursuant to Section 2e for which credit is
15claimed.
16    Prior to October 1, 2003, and on and after September 1,
172004 a retailer may accept a Manufacturer's Purchase Credit
18certification from a purchaser in satisfaction of Use Tax as
19provided in Section 3-85 of the Use Tax Act if the purchaser
20provides the appropriate documentation as required by Section
213-85 of the Use Tax Act. A Manufacturer's Purchase Credit
22certification, accepted by a retailer prior to October 1, 2003
23and on and after September 1, 2004 as provided in Section 3-85
24of the Use Tax Act, may be used by that retailer to satisfy
25Retailers' Occupation Tax liability in the amount claimed in
26the certification, not to exceed 6.25% of the receipts subject

 

 

HB1064- 197 -LRB103 00064 SPS 45064 b

1to tax from a qualifying purchase. A Manufacturer's Purchase
2Credit reported on any original or amended return filed under
3this Act after October 20, 2003 for reporting periods prior to
4September 1, 2004 shall be disallowed. Manufacturer's Purchase
5Credit reported on annual returns due on or after January 1,
62005 will be disallowed for periods prior to September 1,
72004. No Manufacturer's Purchase Credit may be used after
8September 30, 2003 through August 31, 2004 to satisfy any tax
9liability imposed under this Act, including any audit
10liability.
11    The Department may require returns to be filed on a
12quarterly basis. If so required, a return for each calendar
13quarter shall be filed on or before the twentieth day of the
14calendar month following the end of such calendar quarter. The
15taxpayer shall also file a return with the Department for each
16of the first two months of each calendar quarter, on or before
17the twentieth day of the following calendar month, stating:
18        1. The name of the seller;
19        2. The address of the principal place of business from
20    which he engages in the business of selling tangible
21    personal property at retail in this State;
22        3. The total amount of taxable receipts received by
23    him during the preceding calendar month from sales of
24    tangible personal property by him during such preceding
25    calendar month, including receipts from charge and time
26    sales, but less all deductions allowed by law;

 

 

HB1064- 198 -LRB103 00064 SPS 45064 b

1        4. The amount of credit provided in Section 2d of this
2    Act;
3        5. The amount of tax due; and
4        6. Such other reasonable information as the Department
5    may require.
6    Every person engaged in the business of selling aviation
7fuel at retail in this State during the preceding calendar
8month shall, instead of reporting and paying tax as otherwise
9required by this Section, report and pay such tax on a separate
10aviation fuel tax return. The requirements related to the
11return shall be as otherwise provided in this Section.
12Notwithstanding any other provisions of this Act to the
13contrary, retailers selling aviation fuel shall file all
14aviation fuel tax returns and shall make all aviation fuel tax
15payments by electronic means in the manner and form required
16by the Department. For purposes of this Section, "aviation
17fuel" means jet fuel and aviation gasoline.
18    Beginning on October 1, 2003, any person who is not a
19licensed distributor, importing distributor, or manufacturer,
20as defined in the Liquor Control Act of 1934, but is engaged in
21the business of selling, at retail, alcoholic liquor shall
22file a statement with the Department of Revenue, in a format
23and at a time prescribed by the Department, showing the total
24amount paid for alcoholic liquor purchased during the
25preceding month and such other information as is reasonably
26required by the Department. The Department may adopt rules to

 

 

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1require that this statement be filed in an electronic or
2telephonic format. Such rules may provide for exceptions from
3the filing requirements of this paragraph. For the purposes of
4this paragraph, the term "alcoholic liquor" shall have the
5meaning prescribed in the Liquor Control Act of 1934.
6    Beginning on October 1, 2003, every distributor, importing
7distributor, and manufacturer of alcoholic liquor as defined
8in the Liquor Control Act of 1934, shall file a statement with
9the Department of Revenue, no later than the 10th day of the
10month for the preceding month during which transactions
11occurred, by electronic means, showing the total amount of
12gross receipts from the sale of alcoholic liquor sold or
13distributed during the preceding month to purchasers;
14identifying the purchaser to whom it was sold or distributed;
15the purchaser's tax registration number; and such other
16information reasonably required by the Department. A
17distributor, importing distributor, or manufacturer of
18alcoholic liquor must personally deliver, mail, or provide by
19electronic means to each retailer listed on the monthly
20statement a report containing a cumulative total of that
21distributor's, importing distributor's, or manufacturer's
22total sales of alcoholic liquor to that retailer no later than
23the 10th day of the month for the preceding month during which
24the transaction occurred. The distributor, importing
25distributor, or manufacturer shall notify the retailer as to
26the method by which the distributor, importing distributor, or

 

 

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1manufacturer will provide the sales information. If the
2retailer is unable to receive the sales information by
3electronic means, the distributor, importing distributor, or
4manufacturer shall furnish the sales information by personal
5delivery or by mail. For purposes of this paragraph, the term
6"electronic means" includes, but is not limited to, the use of
7a secure Internet website, e-mail, or facsimile.
8    If a total amount of less than $1 is payable, refundable or
9creditable, such amount shall be disregarded if it is less
10than 50 cents and shall be increased to $1 if it is 50 cents or
11more.
12    Notwithstanding any other provision of this Act to the
13contrary, retailers subject to tax on cannabis shall file all
14cannabis tax returns and shall make all cannabis tax payments
15by electronic means in the manner and form required by the
16Department.
17    Beginning October 1, 1993, a taxpayer who has an average
18monthly tax liability of $150,000 or more shall make all
19payments required by rules of the Department by electronic
20funds transfer. Beginning October 1, 1994, a taxpayer who has
21an average monthly tax liability of $100,000 or more shall
22make all payments required by rules of the Department by
23electronic funds transfer. Beginning October 1, 1995, a
24taxpayer who has an average monthly tax liability of $50,000
25or more shall make all payments required by rules of the
26Department by electronic funds transfer. Beginning October 1,

 

 

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12000, a taxpayer who has an annual tax liability of $200,000 or
2more shall make all payments required by rules of the
3Department by electronic funds transfer. The term "annual tax
4liability" shall be the sum of the taxpayer's liabilities
5under this Act, and under all other State and local occupation
6and use tax laws administered by the Department, for the
7immediately preceding calendar year. The term "average monthly
8tax liability" shall be the sum of the taxpayer's liabilities
9under this Act, and under all other State and local occupation
10and use tax laws administered by the Department, for the
11immediately preceding calendar year divided by 12. Beginning
12on October 1, 2002, a taxpayer who has a tax liability in the
13amount set forth in subsection (b) of Section 2505-210 of the
14Department of Revenue Law shall make all payments required by
15rules of the Department by electronic funds transfer.
16    Before August 1 of each year beginning in 1993, the
17Department shall notify all taxpayers required to make
18payments by electronic funds transfer. All taxpayers required
19to make payments by electronic funds transfer shall make those
20payments for a minimum of one year beginning on October 1.
21    Any taxpayer not required to make payments by electronic
22funds transfer may make payments by electronic funds transfer
23with the permission of the Department.
24    All taxpayers required to make payment by electronic funds
25transfer and any taxpayers authorized to voluntarily make
26payments by electronic funds transfer shall make those

 

 

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1payments in the manner authorized by the Department.
2    The Department shall adopt such rules as are necessary to
3effectuate a program of electronic funds transfer and the
4requirements of this Section.
5    Any amount which is required to be shown or reported on any
6return or other document under this Act shall, if such amount
7is not a whole-dollar amount, be increased to the nearest
8whole-dollar amount in any case where the fractional part of a
9dollar is 50 cents or more, and decreased to the nearest
10whole-dollar amount where the fractional part of a dollar is
11less than 50 cents.
12    If the retailer is otherwise required to file a monthly
13return and if the retailer's average monthly tax liability to
14the Department does not exceed $200, the Department may
15authorize his returns to be filed on a quarter annual basis,
16with the return for January, February and March of a given year
17being due by April 20 of such year; with the return for April,
18May and June of a given year being due by July 20 of such year;
19with the return for July, August and September of a given year
20being due by October 20 of such year, and with the return for
21October, November and December of a given year being due by
22January 20 of the following year.
23    If the retailer is otherwise required to file a monthly or
24quarterly return and if the retailer's average monthly tax
25liability with the Department does not exceed $50, the
26Department may authorize his returns to be filed on an annual

 

 

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1basis, with the return for a given year being due by January 20
2of the following year.
3    Such quarter annual and annual returns, as to form and
4substance, shall be subject to the same requirements as
5monthly returns.
6    Notwithstanding any other provision in this Act concerning
7the time within which a retailer may file his return, in the
8case of any retailer who ceases to engage in a kind of business
9which makes him responsible for filing returns under this Act,
10such retailer shall file a final return under this Act with the
11Department not more than one month after discontinuing such
12business.
13    Where the same person has more than one business
14registered with the Department under separate registrations
15under this Act, such person may not file each return that is
16due as a single return covering all such registered
17businesses, but shall file separate returns for each such
18registered business.
19    In addition, with respect to motor vehicles, watercraft,
20aircraft, and trailers that are required to be registered with
21an agency of this State, except as otherwise provided in this
22Section, every retailer selling this kind of tangible personal
23property shall file, with the Department, upon a form to be
24prescribed and supplied by the Department, a separate return
25for each such item of tangible personal property which the
26retailer sells, except that if, in the same transaction, (i) a

 

 

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1retailer of aircraft, watercraft, motor vehicles or trailers
2transfers more than one aircraft, watercraft, motor vehicle or
3trailer to another aircraft, watercraft, motor vehicle
4retailer or trailer retailer for the purpose of resale or (ii)
5a retailer of aircraft, watercraft, motor vehicles, or
6trailers transfers more than one aircraft, watercraft, motor
7vehicle, or trailer to a purchaser for use as a qualifying
8rolling stock as provided in Section 2-5 of this Act, then that
9seller may report the transfer of all aircraft, watercraft,
10motor vehicles or trailers involved in that transaction to the
11Department on the same uniform invoice-transaction reporting
12return form. For purposes of this Section, "watercraft" means
13a Class 2, Class 3, or Class 4 watercraft as defined in Section
143-2 of the Boat Registration and Safety Act, a personal
15watercraft, or any boat equipped with an inboard motor.
16    In addition, with respect to motor vehicles, watercraft,
17aircraft, and trailers that are required to be registered with
18an agency of this State, every person who is engaged in the
19business of leasing or renting such items and who, in
20connection with such business, sells any such item to a
21retailer for the purpose of resale is, notwithstanding any
22other provision of this Section to the contrary, authorized to
23meet the return-filing requirement of this Act by reporting
24the transfer of all the aircraft, watercraft, motor vehicles,
25or trailers transferred for resale during a month to the
26Department on the same uniform invoice-transaction reporting

 

 

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1return form on or before the 20th of the month following the
2month in which the transfer takes place. Notwithstanding any
3other provision of this Act to the contrary, all returns filed
4under this paragraph must be filed by electronic means in the
5manner and form as required by the Department.
6    Any retailer who sells only motor vehicles, watercraft,
7aircraft, or trailers that are required to be registered with
8an agency of this State, so that all retailers' occupation tax
9liability is required to be reported, and is reported, on such
10transaction reporting returns and who is not otherwise
11required to file monthly or quarterly returns, need not file
12monthly or quarterly returns. However, those retailers shall
13be required to file returns on an annual basis.
14    The transaction reporting return, in the case of motor
15vehicles or trailers that are required to be registered with
16an agency of this State, shall be the same document as the
17Uniform Invoice referred to in Section 5-402 of the Illinois
18Vehicle Code and must show the name and address of the seller;
19the name and address of the purchaser; the amount of the
20selling price including the amount allowed by the retailer for
21traded-in property, if any; the amount allowed by the retailer
22for the traded-in tangible personal property, if any, to the
23extent to which Section 1 of this Act allows an exemption for
24the value of traded-in property; the balance payable after
25deducting such trade-in allowance from the total selling
26price; the amount of tax due from the retailer with respect to

 

 

HB1064- 206 -LRB103 00064 SPS 45064 b

1such transaction; the amount of tax collected from the
2purchaser by the retailer on such transaction (or satisfactory
3evidence that such tax is not due in that particular instance,
4if that is claimed to be the fact); the place and date of the
5sale; a sufficient identification of the property sold; such
6other information as is required in Section 5-402 of the
7Illinois Vehicle Code, and such other information as the
8Department may reasonably require.
9    The transaction reporting return in the case of watercraft
10or aircraft must show the name and address of the seller; the
11name and address of the purchaser; the amount of the selling
12price including the amount allowed by the retailer for
13traded-in property, if any; the amount allowed by the retailer
14for the traded-in tangible personal property, if any, to the
15extent to which Section 1 of this Act allows an exemption for
16the value of traded-in property; the balance payable after
17deducting such trade-in allowance from the total selling
18price; the amount of tax due from the retailer with respect to
19such transaction; the amount of tax collected from the
20purchaser by the retailer on such transaction (or satisfactory
21evidence that such tax is not due in that particular instance,
22if that is claimed to be the fact); the place and date of the
23sale, a sufficient identification of the property sold, and
24such other information as the Department may reasonably
25require.
26    Such transaction reporting return shall be filed not later

 

 

HB1064- 207 -LRB103 00064 SPS 45064 b

1than 20 days after the day of delivery of the item that is
2being sold, but may be filed by the retailer at any time sooner
3than that if he chooses to do so. The transaction reporting
4return and tax remittance or proof of exemption from the
5Illinois use tax may be transmitted to the Department by way of
6the State agency with which, or State officer with whom the
7tangible personal property must be titled or registered (if
8titling or registration is required) if the Department and
9such agency or State officer determine that this procedure
10will expedite the processing of applications for title or
11registration.
12    With each such transaction reporting return, the retailer
13shall remit the proper amount of tax due (or shall submit
14satisfactory evidence that the sale is not taxable if that is
15the case), to the Department or its agents, whereupon the
16Department shall issue, in the purchaser's name, a use tax
17receipt (or a certificate of exemption if the Department is
18satisfied that the particular sale is tax exempt) which such
19purchaser may submit to the agency with which, or State
20officer with whom, he must title or register the tangible
21personal property that is involved (if titling or registration
22is required) in support of such purchaser's application for an
23Illinois certificate or other evidence of title or
24registration to such tangible personal property.
25    No retailer's failure or refusal to remit tax under this
26Act precludes a user, who has paid the proper tax to the

 

 

HB1064- 208 -LRB103 00064 SPS 45064 b

1retailer, from obtaining his certificate of title or other
2evidence of title or registration (if titling or registration
3is required) upon satisfying the Department that such user has
4paid the proper tax (if tax is due) to the retailer. The
5Department shall adopt appropriate rules to carry out the
6mandate of this paragraph.
7    If the user who would otherwise pay tax to the retailer
8wants the transaction reporting return filed and the payment
9of the tax or proof of exemption made to the Department before
10the retailer is willing to take these actions and such user has
11not paid the tax to the retailer, such user may certify to the
12fact of such delay by the retailer and may (upon the Department
13being satisfied of the truth of such certification) transmit
14the information required by the transaction reporting return
15and the remittance for tax or proof of exemption directly to
16the Department and obtain his tax receipt or exemption
17determination, in which event the transaction reporting return
18and tax remittance (if a tax payment was required) shall be
19credited by the Department to the proper retailer's account
20with the Department, but without the 2.1% or 1.75% discount
21provided for in this Section being allowed. When the user pays
22the tax directly to the Department, he shall pay the tax in the
23same amount and in the same form in which it would be remitted
24if the tax had been remitted to the Department by the retailer.
25    Refunds made by the seller during the preceding return
26period to purchasers, on account of tangible personal property

 

 

HB1064- 209 -LRB103 00064 SPS 45064 b

1returned to the seller, shall be allowed as a deduction under
2subdivision 5 of his monthly or quarterly return, as the case
3may be, in case the seller had theretofore included the
4receipts from the sale of such tangible personal property in a
5return filed by him and had paid the tax imposed by this Act
6with respect to such receipts.
7    Where the seller is a corporation, the return filed on
8behalf of such corporation shall be signed by the president,
9vice-president, secretary or treasurer or by the properly
10accredited agent of such corporation.
11    Where the seller is a limited liability company, the
12return filed on behalf of the limited liability company shall
13be signed by a manager, member, or properly accredited agent
14of the limited liability company.
15    Except as provided in this Section, the retailer filing
16the return under this Section shall, at the time of filing such
17return, pay to the Department the amount of tax imposed by this
18Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
19on and after January 1, 1990, or $5 per calendar year,
20whichever is greater, which is allowed to reimburse the
21retailer for the expenses incurred in keeping records,
22preparing and filing returns, remitting the tax and supplying
23data to the Department on request. On and after January 1,
242021, a certified service provider, as defined in the Leveling
25the Playing Field for Illinois Retail Act, filing the return
26under this Section on behalf of a remote retailer shall, at the

 

 

HB1064- 210 -LRB103 00064 SPS 45064 b

1time of such return, pay to the Department the amount of tax
2imposed by this Act less a discount of 1.75%. A remote retailer
3using a certified service provider to file a return on its
4behalf, as provided in the Leveling the Playing Field for
5Illinois Retail Act, is not eligible for the discount. When
6determining the discount allowed under this Section, retailers
7shall include the amount of tax that would have been due at the
81% rate but for the 0% rate imposed under Public Act 102-700
9this amendatory Act of the 102nd General Assembly. When
10determining the discount allowed under this Section, retailers
11shall include the amount of tax that would have been due at the
126.25% rate but for the 1.25% rate imposed on sales tax holiday
13items under Public Act 102-700 this amendatory Act of the
14102nd General Assembly. The discount under this Section is not
15allowed for the 1.25% portion of taxes paid on aviation fuel
16that is subject to the revenue use requirements of 49 U.S.C.
1747107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to
18Section 2d of this Act shall be included in the amount on which
19such 2.1% or 1.75% discount is computed. In the case of
20retailers who report and pay the tax on a transaction by
21transaction basis, as provided in this Section, such discount
22shall be taken with each such tax remittance instead of when
23such retailer files his periodic return. The discount allowed
24under this Section is allowed only for returns that are filed
25in the manner required by this Act. The Department may
26disallow the discount for retailers whose certificate of

 

 

HB1064- 211 -LRB103 00064 SPS 45064 b

1registration is revoked at the time the return is filed, but
2only if the Department's decision to revoke the certificate of
3registration has become final.
4    Before October 1, 2000, if the taxpayer's average monthly
5tax liability to the Department under this Act, the Use Tax
6Act, the Service Occupation Tax Act, and the Service Use Tax
7Act, excluding any liability for prepaid sales tax to be
8remitted in accordance with Section 2d of this Act, was
9$10,000 or more during the preceding 4 complete calendar
10quarters, he shall file a return with the Department each
11month by the 20th day of the month next following the month
12during which such tax liability is incurred and shall make
13payments to the Department on or before the 7th, 15th, 22nd and
14last day of the month during which such liability is incurred.
15On and after October 1, 2000, if the taxpayer's average
16monthly tax liability to the Department under this Act, the
17Use Tax Act, the Service Occupation Tax Act, and the Service
18Use Tax Act, excluding any liability for prepaid sales tax to
19be remitted in accordance with Section 2d of this Act, was
20$20,000 or more during the preceding 4 complete calendar
21quarters, he shall file a return with the Department each
22month by the 20th day of the month next following the month
23during which such tax liability is incurred and shall make
24payment to the Department on or before the 7th, 15th, 22nd and
25last day of the month during which such liability is incurred.
26If the month during which such tax liability is incurred began

 

 

HB1064- 212 -LRB103 00064 SPS 45064 b

1prior to January 1, 1985, each payment shall be in an amount
2equal to 1/4 of the taxpayer's actual liability for the month
3or an amount set by the Department not to exceed 1/4 of the
4average monthly liability of the taxpayer to the Department
5for the preceding 4 complete calendar quarters (excluding the
6month of highest liability and the month of lowest liability
7in such 4 quarter period). If the month during which such tax
8liability is incurred begins on or after January 1, 1985 and
9prior to January 1, 1987, each payment shall be in an amount
10equal to 22.5% of the taxpayer's actual liability for the
11month or 27.5% of the taxpayer's liability for the same
12calendar month of the preceding year. If the month during
13which such tax liability is incurred begins on or after
14January 1, 1987 and prior to January 1, 1988, each payment
15shall be in an amount equal to 22.5% of the taxpayer's actual
16liability for the month or 26.25% of the taxpayer's liability
17for the same calendar month of the preceding year. If the month
18during which such tax liability is incurred begins on or after
19January 1, 1988, and prior to January 1, 1989, or begins on or
20after January 1, 1996, each payment shall be in an amount equal
21to 22.5% of the taxpayer's actual liability for the month or
2225% of the taxpayer's liability for the same calendar month of
23the preceding year. If the month during which such tax
24liability is incurred begins on or after January 1, 1989, and
25prior to January 1, 1996, each payment shall be in an amount
26equal to 22.5% of the taxpayer's actual liability for the

 

 

HB1064- 213 -LRB103 00064 SPS 45064 b

1month or 25% of the taxpayer's liability for the same calendar
2month of the preceding year or 100% of the taxpayer's actual
3liability for the quarter monthly reporting period. The amount
4of such quarter monthly payments shall be credited against the
5final tax liability of the taxpayer's return for that month.
6Before October 1, 2000, once applicable, the requirement of
7the making of quarter monthly payments to the Department by
8taxpayers having an average monthly tax liability of $10,000
9or more as determined in the manner provided above shall
10continue until such taxpayer's average monthly liability to
11the Department during the preceding 4 complete calendar
12quarters (excluding the month of highest liability and the
13month of lowest liability) is less than $9,000, or until such
14taxpayer's average monthly liability to the Department as
15computed for each calendar quarter of the 4 preceding complete
16calendar quarter period is less than $10,000. However, if a
17taxpayer can show the Department that a substantial change in
18the taxpayer's business has occurred which causes the taxpayer
19to anticipate that his average monthly tax liability for the
20reasonably foreseeable future will fall below the $10,000
21threshold stated above, then such taxpayer may petition the
22Department for a change in such taxpayer's reporting status.
23On and after October 1, 2000, once applicable, the requirement
24of the making of quarter monthly payments to the Department by
25taxpayers having an average monthly tax liability of $20,000
26or more as determined in the manner provided above shall

 

 

HB1064- 214 -LRB103 00064 SPS 45064 b

1continue until such taxpayer's average monthly liability to
2the Department during the preceding 4 complete calendar
3quarters (excluding the month of highest liability and the
4month of lowest liability) is less than $19,000 or until such
5taxpayer's average monthly liability to the Department as
6computed for each calendar quarter of the 4 preceding complete
7calendar quarter period is less than $20,000. However, if a
8taxpayer can show the Department that a substantial change in
9the taxpayer's business has occurred which causes the taxpayer
10to anticipate that his average monthly tax liability for the
11reasonably foreseeable future will fall below the $20,000
12threshold stated above, then such taxpayer may petition the
13Department for a change in such taxpayer's reporting status.
14The Department shall change such taxpayer's reporting status
15unless it finds that such change is seasonal in nature and not
16likely to be long term. Quarter monthly payment status shall
17be determined under this paragraph as if the rate reduction to
180% in Public Act 102-700 this amendatory Act of the 102nd
19General Assembly on food for human consumption that is to be
20consumed off the premises where it is sold (other than
21alcoholic beverages, food consisting of or infused with adult
22use cannabis, soft drinks, and food that has been prepared for
23immediate consumption) had not occurred. For quarter monthly
24payments due under this paragraph on or after July 1, 2023 and
25through June 30, 2024, "25% of the taxpayer's liability for
26the same calendar month of the preceding year" shall be

 

 

HB1064- 215 -LRB103 00064 SPS 45064 b

1determined as if the rate reduction to 0% in Public Act 102-700
2this amendatory Act of the 102nd General Assembly had not
3occurred. Quarter monthly payment status shall be determined
4under this paragraph as if the rate reduction to 1.25% in
5Public Act 102-700 this amendatory Act of the 102nd General
6Assembly on sales tax holiday items had not occurred. For
7quarter monthly payments due on or after July 1, 2023 and
8through June 30, 2024, "25% of the taxpayer's liability for
9the same calendar month of the preceding year" shall be
10determined as if the rate reduction to 1.25% in Public Act
11102-700 this amendatory Act of the 102nd General Assembly on
12sales tax holiday items had not occurred. If any such quarter
13monthly payment is not paid at the time or in the amount
14required by this Section, then the taxpayer shall be liable
15for penalties and interest on the difference between the
16minimum amount due as a payment and the amount of such quarter
17monthly payment actually and timely paid, except insofar as
18the taxpayer has previously made payments for that month to
19the Department in excess of the minimum payments previously
20due as provided in this Section. The Department shall make
21reasonable rules and regulations to govern the quarter monthly
22payment amount and quarter monthly payment dates for taxpayers
23who file on other than a calendar monthly basis.
24    The provisions of this paragraph apply before October 1,
252001. Without regard to whether a taxpayer is required to make
26quarter monthly payments as specified above, any taxpayer who

 

 

HB1064- 216 -LRB103 00064 SPS 45064 b

1is required by Section 2d of this Act to collect and remit
2prepaid taxes and has collected prepaid taxes which average in
3excess of $25,000 per month during the preceding 2 complete
4calendar quarters, shall file a return with the Department as
5required by Section 2f and shall make payments to the
6Department on or before the 7th, 15th, 22nd and last day of the
7month during which such liability is incurred. If the month
8during which such tax liability is incurred began prior to
9September 1, 1985 (the effective date of Public Act 84-221),
10each payment shall be in an amount not less than 22.5% of the
11taxpayer's actual liability under Section 2d. If the month
12during which such tax liability is incurred begins on or after
13January 1, 1986, each payment shall be in an amount equal to
1422.5% of the taxpayer's actual liability for the month or
1527.5% of the taxpayer's liability for the same calendar month
16of the preceding calendar year. If the month during which such
17tax liability is incurred begins on or after January 1, 1987,
18each payment shall be in an amount equal to 22.5% of the
19taxpayer's actual liability for the month or 26.25% of the
20taxpayer's liability for the same calendar month of the
21preceding year. The amount of such quarter monthly payments
22shall be credited against the final tax liability of the
23taxpayer's return for that month filed under this Section or
24Section 2f, as the case may be. Once applicable, the
25requirement of the making of quarter monthly payments to the
26Department pursuant to this paragraph shall continue until

 

 

HB1064- 217 -LRB103 00064 SPS 45064 b

1such taxpayer's average monthly prepaid tax collections during
2the preceding 2 complete calendar quarters is $25,000 or less.
3If any such quarter monthly payment is not paid at the time or
4in the amount required, the taxpayer shall be liable for
5penalties and interest on such difference, except insofar as
6the taxpayer has previously made payments for that month in
7excess of the minimum payments previously due.
8    The provisions of this paragraph apply on and after
9October 1, 2001. Without regard to whether a taxpayer is
10required to make quarter monthly payments as specified above,
11any taxpayer who is required by Section 2d of this Act to
12collect and remit prepaid taxes and has collected prepaid
13taxes that average in excess of $20,000 per month during the
14preceding 4 complete calendar quarters shall file a return
15with the Department as required by Section 2f and shall make
16payments to the Department on or before the 7th, 15th, 22nd and
17last day of the month during which the li