103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB2592

 

Introduced 2/15/2023, by Rep. Ryan Spain

 

SYNOPSIS AS INTRODUCED:
 
30 ILCS 105/6z-18  from Ch. 127, par. 142z-18
30 ILCS 105/6z-20  from Ch. 127, par. 142z-20
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. Reduces the rate of tax on motor fuel and gasohol to 1.25% (currently, 6.25%). Makes changes concerning the distribution of the proceeds from those taxes. Amends the State Finance Act to make conforming changes. Effective immediately.


LRB103 26319 HLH 52680 b

 

 

A BILL FOR

 

HB2592LRB103 26319 HLH 52680 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 changing
5Sections 6z-18 and 6z-20 as follows:
 
6    (30 ILCS 105/6z-18)  (from Ch. 127, par. 142z-18)
7    Sec. 6z-18. Local Government Tax Fund. A portion of the
8money paid into the Local Government Tax Fund from sales of
9tangible personal property taxed at the 1% rate under the
10Retailers' Occupation Tax Act and the Service Occupation Tax
11Act, which occurred in municipalities, shall be distributed to
12each municipality based upon the sales which occurred in that
13municipality. The remainder shall be distributed to each
14county based upon the sales which occurred in the
15unincorporated area of that county.
16    Moneys transferred from the Grocery Tax Replacement Fund
17to the Local Government Tax Fund under Section 6z-130 shall be
18treated under this Section in the same manner as if they had
19been remitted with the return on which they were reported.
20    A portion of the money paid into the Local Government Tax
21Fund from the 6.25% general use tax rate on the selling price
22of tangible personal property which is purchased outside
23Illinois at retail from a retailer and which is titled or

 

 

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1registered by any agency of this State's government shall be
2distributed to municipalities as provided in this paragraph.
3Each municipality shall receive the amount attributable to
4sales for which Illinois addresses for titling or registration
5purposes are given as being in such municipality. The
6remainder of the money paid into the Local Government Tax Fund
7from such sales shall be distributed to counties. Each county
8shall receive the amount attributable to sales for which
9Illinois addresses for titling or registration purposes are
10given as being located in the unincorporated area of such
11county.
12    A portion of the money paid into the Local Government Tax
13Fund from the 6.25% general rate (and, beginning July 1, 2000
14and through December 31, 2000, the 1.25% rate on motor fuel,
15and gasohol, and , and beginning on August 6, 2010 through
16August 15, 2010, and beginning again on August 5, 2022 through
17August 14, 2022, the 1.25% rate on sales tax holiday items if
18the tax is imposed at the rate of 1.25% on those items) on
19sales subject to taxation under the Retailers' Occupation Tax
20Act and the Service Occupation Tax Act, which occurred in
21municipalities, shall be distributed to each municipality,
22based upon the sales which occurred in that municipality. The
23remainder shall be distributed to each county, based upon the
24sales which occurred in the unincorporated area of such
25county.
26    For the purpose of determining allocation to the local

 

 

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1government unit, a retail sale by a producer of coal or other
2mineral mined in Illinois is a sale at retail at the place
3where the coal or other mineral mined in Illinois is extracted
4from the earth. This paragraph does not apply to coal or other
5mineral when it is delivered or shipped by the seller to the
6purchaser at a point outside Illinois so that the sale is
7exempt under the United States Constitution as a sale in
8interstate or foreign commerce.
9    Whenever the Department determines that a refund of money
10paid into the Local Government Tax Fund should be made to a
11claimant instead of issuing a credit memorandum, the
12Department shall notify the State Comptroller, who shall cause
13the order to be drawn for the amount specified, and to the
14person named, in such notification from the Department. Such
15refund shall be paid by the State Treasurer out of the Local
16Government Tax Fund.
17    As soon as possible after the first day of each month,
18beginning January 1, 2011, upon certification of the
19Department of Revenue, the Comptroller shall order
20transferred, and the Treasurer shall transfer, to the STAR
21Bonds Revenue Fund the local sales tax increment, as defined
22in the Innovation Development and Economy Act, collected
23during the second preceding calendar month for sales within a
24STAR bond district and deposited into the Local Government Tax
25Fund, less 3% of that amount, which shall be transferred into
26the Tax Compliance and Administration Fund and shall be used

 

 

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1by the Department, subject to appropriation, to cover the
2costs of the Department in administering the Innovation
3Development and Economy Act.
4    After the monthly transfer to the STAR Bonds Revenue Fund,
5on or before the 25th day of each calendar month, the
6Department shall prepare and certify to the Comptroller the
7disbursement of stated sums of money to named municipalities
8and counties, the municipalities and counties to be those
9entitled to distribution of taxes or penalties paid to the
10Department during the second preceding calendar month. The
11amount to be paid to each municipality or county shall be the
12amount (not including credit memoranda) collected during the
13second preceding calendar month by the Department and paid
14into the Local Government Tax Fund, plus an amount the
15Department determines is necessary to offset any amounts which
16were erroneously paid to a different taxing body, and not
17including an amount equal to the amount of refunds made during
18the second preceding calendar month by the Department, and not
19including any amount which the Department determines is
20necessary to offset any amounts which are payable to a
21different taxing body but were erroneously paid to the
22municipality or county, and not including any amounts that are
23transferred to the STAR Bonds Revenue Fund. Within 10 days
24after receipt, by the Comptroller, of the disbursement
25certification to the municipalities and counties, provided for
26in this Section to be given to the Comptroller by the

 

 

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1Department, the Comptroller shall cause the orders to be drawn
2for the respective amounts in accordance with the directions
3contained in such certification.
4    When certifying the amount of monthly disbursement to a
5municipality or county under this Section, the Department
6shall increase or decrease that amount by an amount necessary
7to offset any misallocation of previous disbursements. The
8offset amount shall be the amount erroneously disbursed within
9the 6 months preceding the time a misallocation is discovered.
10    The provisions directing the distributions from the
11special fund in the State treasury Treasury provided for in
12this Section shall constitute an irrevocable and continuing
13appropriation of all amounts as provided herein. The State
14Treasurer and State Comptroller are hereby authorized to make
15distributions as provided in this Section.
16    In construing any development, redevelopment, annexation,
17preannexation, or other lawful agreement in effect prior to
18September 1, 1990, which describes or refers to receipts from
19a county or municipal retailers' occupation tax, use tax or
20service occupation tax which now cannot be imposed, such
21description or reference shall be deemed to include the
22replacement revenue for such abolished taxes, distributed from
23the Local Government Tax Fund.
24    As soon as possible after March 8, 2013 (the effective
25date of Public Act 98-3) this amendatory Act of the 98th
26General Assembly, the State Comptroller shall order and the

 

 

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1State Treasurer shall transfer $6,600,000 from the Local
2Government Tax Fund to the Illinois State Medical Disciplinary
3Fund.
4(Source: P.A. 102-700, Article 60, Section 60-10, eff.
54-19-22; 102-700, Article 65, Section 65-15, eff. 4-19-22;
6revised 6-2-22.)
 
7    (30 ILCS 105/6z-20)  (from Ch. 127, par. 142z-20)
8    Sec. 6z-20. County and Mass Transit District Fund. Of the
9money received from the 6.25% general rate (and, beginning
10July 1, 2000 and through December 31, 2000, the 1.25% rate on
11motor fuel, and gasohol, and , and beginning on August 6, 2010
12through August 15, 2010, and beginning again on August 5, 2022
13through August 14, 2022, the 1.25% rate on sales tax holiday
14items if the tax is imposed at the rate of 1.25% on those
15items) on sales subject to taxation under the Retailers'
16Occupation Tax Act and Service Occupation Tax Act and paid
17into the County and Mass Transit District Fund, distribution
18to the Regional Transportation Authority tax fund, created
19pursuant to Section 4.03 of the Regional Transportation
20Authority Act, for deposit therein shall be made based upon
21the retail sales occurring in a county having more than
223,000,000 inhabitants. The remainder shall be distributed to
23each county having 3,000,000 or fewer inhabitants based upon
24the retail sales occurring in each such county.
25    For the purpose of determining allocation to the local

 

 

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1government unit, a retail sale by a producer of coal or other
2mineral mined in Illinois is a sale at retail at the place
3where the coal or other mineral mined in Illinois is extracted
4from the earth. This paragraph does not apply to coal or other
5mineral when it is delivered or shipped by the seller to the
6purchaser at a point outside Illinois so that the sale is
7exempt under the United States Constitution as a sale in
8interstate or foreign commerce.
9    Of the money received from the 6.25% general use tax rate
10on tangible personal property which is purchased outside
11Illinois at retail from a retailer and which is titled or
12registered by any agency of this State's government and paid
13into the County and Mass Transit District Fund, the amount for
14which Illinois addresses for titling or registration purposes
15are given as being in each county having more than 3,000,000
16inhabitants shall be distributed into the Regional
17Transportation Authority tax fund, created pursuant to Section
184.03 of the Regional Transportation Authority Act. The
19remainder of the money paid from such sales shall be
20distributed to each county based on sales for which Illinois
21addresses for titling or registration purposes are given as
22being located in the county. Any money paid into the Regional
23Transportation Authority Occupation and Use Tax Replacement
24Fund from the County and Mass Transit District Fund prior to
25January 14, 1991, which has not been paid to the Authority
26prior to that date, shall be transferred to the Regional

 

 

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1Transportation Authority tax fund.
2    Whenever the Department determines that a refund of money
3paid into the County and Mass Transit District Fund should be
4made to a claimant instead of issuing a credit memorandum, the
5Department shall notify the State Comptroller, who shall cause
6the order to be drawn for the amount specified, and to the
7person named, in such notification from the Department. Such
8refund shall be paid by the State Treasurer out of the County
9and Mass Transit District Fund.
10    As soon as possible after the first day of each month,
11beginning January 1, 2011, upon certification of the
12Department of Revenue, the Comptroller shall order
13transferred, and the Treasurer shall transfer, to the STAR
14Bonds Revenue Fund the local sales tax increment, as defined
15in the Innovation Development and Economy Act, collected
16during the second preceding calendar month for sales within a
17STAR bond district and deposited into the County and Mass
18Transit District Fund, less 3% of that amount, which shall be
19transferred into the Tax Compliance and Administration Fund
20and shall be used by the Department, subject to appropriation,
21to cover the costs of the Department in administering the
22Innovation Development and Economy Act.
23    After the monthly transfer to the STAR Bonds Revenue Fund,
24on or before the 25th day of each calendar month, the
25Department shall prepare and certify to the Comptroller the
26disbursement of stated sums of money to the Regional

 

 

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1Transportation Authority and to named counties, the counties
2to be those entitled to distribution, as hereinabove provided,
3of taxes or penalties paid to the Department during the second
4preceding calendar month. The amount to be paid to the
5Regional Transportation Authority and each county having
63,000,000 or fewer inhabitants shall be the amount (not
7including credit memoranda) collected during the second
8preceding calendar month by the Department and paid into the
9County and Mass Transit District Fund, plus an amount the
10Department determines is necessary to offset any amounts which
11were erroneously paid to a different taxing body, and not
12including an amount equal to the amount of refunds made during
13the second preceding calendar month by the Department, and not
14including any amount which the Department determines is
15necessary to offset any amounts which were payable to a
16different taxing body but were erroneously paid to the
17Regional Transportation Authority or county, and not including
18any amounts that are transferred to the STAR Bonds Revenue
19Fund, less 1.5% of the amount to be paid to the Regional
20Transportation Authority, which shall be transferred into the
21Tax Compliance and Administration Fund. The Department, at the
22time of each monthly disbursement to the Regional
23Transportation Authority, shall prepare and certify to the
24State Comptroller the amount to be transferred into the Tax
25Compliance and Administration Fund under this Section. Within
2610 days after receipt, by the Comptroller, of the disbursement

 

 

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1certification to the Regional Transportation Authority,
2counties, and the Tax Compliance and Administration Fund
3provided for in this Section to be given to the Comptroller by
4the Department, the Comptroller shall cause the orders to be
5drawn for the respective amounts in accordance with the
6directions contained in such certification.
7    When certifying the amount of a monthly disbursement to
8the Regional Transportation Authority or to a county under
9this Section, the Department shall increase or decrease that
10amount by an amount necessary to offset any misallocation of
11previous disbursements. The offset amount shall be the amount
12erroneously disbursed within the 6 months preceding the time a
13misallocation is discovered.
14    The provisions directing the distributions from the
15special fund in the State Treasury provided for in this
16Section and from the Regional Transportation Authority tax
17fund created by Section 4.03 of the Regional Transportation
18Authority Act shall constitute an irrevocable and continuing
19appropriation of all amounts as provided herein. The State
20Treasurer and State Comptroller are hereby authorized to make
21distributions as provided in this Section.
22    In construing any development, redevelopment, annexation,
23preannexation or other lawful agreement in effect prior to
24September 1, 1990, which describes or refers to receipts from
25a county or municipal retailers' occupation tax, use tax or
26service occupation tax which now cannot be imposed, such

 

 

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1description or reference shall be deemed to include the
2replacement revenue for such abolished taxes, distributed from
3the County and Mass Transit District Fund or Local Government
4Distributive Fund, as the case may be.
5(Source: P.A. 102-700, eff. 4-19-22.)
 
6    Section 10. The Use Tax Act is amended by changing
7Sections 3-10 and 9 as follows:
 
8    (35 ILCS 105/3-10)
9    Sec. 3-10. Rate of tax. Unless otherwise provided in this
10Section, the tax imposed by this Act is at the rate of 6.25% of
11either the selling price or the fair market value, if any, of
12the tangible personal property. In all cases where property
13functionally used or consumed is the same as the property that
14was purchased at retail, then the tax is imposed on the selling
15price of the property. In all cases where property
16functionally used or consumed is a by-product or waste product
17that has been refined, manufactured, or produced from property
18purchased at retail, then the tax is imposed on the lower of
19the fair market value, if any, of the specific property so used
20in this State or on the selling price of the property purchased
21at retail. For purposes of this Section "fair market value"
22means the price at which property would change hands between a
23willing buyer and a willing seller, neither being under any
24compulsion to buy or sell and both having reasonable knowledge

 

 

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1of the relevant facts. The fair market value shall be
2established by Illinois sales by the taxpayer of the same
3property as that functionally used or consumed, or if there
4are no such sales by the taxpayer, then comparable sales or
5purchases of property of like kind and character in Illinois.
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    Beginning on July 1, 2023, with respect to motor fuel, as
11defined in Section 1.1 of the Motor Fuel Tax Law, and gasohol,
12as defined in Section 3-40 of the Use Tax Act, the tax is
13imposed at the rate of 1.25%.
14    Beginning on August 6, 2010 through August 15, 2010, and
15beginning again on August 5, 2022 through August 14, 2022,
16with respect to sales tax holiday items as defined in Section
173-6 of this Act, the tax is imposed at the rate of 1.25%.
18    With respect to gasohol, the tax imposed by this Act
19applies to (i) 70% of the proceeds of sales made on or after
20January 1, 1990, and before July 1, 2003, (ii) 80% of the
21proceeds of sales made on or after July 1, 2003 and on or
22before July 1, 2017, and (iii) 100% of the proceeds of sales
23made thereafter. If, at any time, however, the tax under this
24Act on sales of gasohol is imposed at the rate of 1.25%, then
25the tax imposed by this Act applies to 100% of the proceeds of
26sales of gasohol made during that time.

 

 

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1    With respect to majority blended ethanol fuel, the tax
2imposed by this Act does not apply to the proceeds of sales
3made on or after July 1, 2003 and on or before December 31,
42023 but applies to 100% of the proceeds of sales made
5thereafter.
6    With respect to biodiesel blends with no less than 1% and
7no more than 10% biodiesel, the tax imposed by this Act applies
8to (i) 80% of the proceeds of sales made on or after July 1,
92003 and on or before December 31, 2018 and (ii) 100% of the
10proceeds of sales made after December 31, 2018 and before
11January 1, 2024. On and after January 1, 2024 and on or before
12December 31, 2030, the taxation of biodiesel, renewable
13diesel, and biodiesel blends shall be as provided in Section
143-5.1. If, at any time, however, the tax under this Act on
15sales of biodiesel blends with no less than 1% and no more than
1610% biodiesel is imposed at the rate of 1.25%, then the tax
17imposed by this Act applies to 100% of the proceeds of sales of
18biodiesel blends with no less than 1% and no more than 10%
19biodiesel made during that time.
20    With respect to biodiesel and biodiesel blends 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.

 

 

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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 on July 1, 2022 and until July 1, 2023, with respect
8to food 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

 

 

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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    If the property that is purchased at retail from a
12retailer is acquired outside Illinois and used outside
13Illinois before being brought to Illinois for use here and is
14taxable under this Act, the "selling price" on which the tax is
15computed shall be reduced by an amount that represents a
16reasonable allowance for depreciation for the period of prior
17out-of-state use.
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 20-5, eff.
204-19-22; 102-700, Article 60, Section 60-15, eff. 4-19-22;
21102-700, Article 65, Section 65-5, eff. 4-19-22; revised
225-27-22.)
 
23    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
24    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
25and trailers that are required to be registered with an agency

 

 

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1of this State, each retailer required or authorized to collect
2the tax imposed by this Act shall pay to the Department the
3amount of such tax (except as otherwise provided) at the time
4when he is required to file his return for the period during
5which such tax was collected, less a discount of 2.1% prior to
6January 1, 1990, and 1.75% on and after January 1, 1990, or $5
7per calendar year, whichever is greater, which is allowed to
8reimburse the retailer for expenses incurred in collecting the
9tax, keeping records, preparing and filing returns, remitting
10the tax and supplying data to the Department on request. When
11determining the discount allowed under this Section, retailers
12shall include the amount of tax that would have been due at the
136.25% rate but for the 1.25% rate imposed on sales tax holiday
14items under Public Act 102-700 this amendatory Act of the
15102nd General Assembly. The discount under this Section is not
16allowed for the 1.25% portion of taxes paid on aviation fuel
17that is subject to the revenue use requirements of 49 U.S.C.
1847107(b) and 49 U.S.C. 47133. When determining the discount
19allowed under this Section, retailers shall include the amount
20of tax that would have been due at the 1% rate but for the 0%
21rate imposed under Public Act 102-700 this amendatory Act of
22the 102nd General Assembly. In the case of retailers who
23report and pay the tax on a transaction by transaction basis,
24as provided in this Section, such discount shall be taken with
25each such tax remittance instead of when such retailer files
26his periodic return. The discount allowed under this Section

 

 

HB2592- 19 -LRB103 26319 HLH 52680 b

1is allowed only for returns that are filed in the manner
2required by this Act. The Department may disallow the discount
3for retailers whose certificate of registration is revoked at
4the time the return is filed, but only if the Department's
5decision to revoke the certificate of registration has become
6final. A retailer need not remit that part of any tax collected
7by him to the extent that he is required to remit and does
8remit the tax imposed by the Retailers' Occupation Tax Act,
9with respect to the sale of the same property.
10    Where such tangible personal property is sold under a
11conditional sales contract, or under any other form of sale
12wherein the payment of the principal sum, or a part thereof, is
13extended beyond the close of the period for which the return is
14filed, the retailer, in collecting the tax (except as to motor
15vehicles, watercraft, aircraft, and trailers that are required
16to be registered with an agency of this State), may collect for
17each tax return period, only the tax applicable to that part of
18the selling price actually received during such tax return
19period.
20    Except as provided in this Section, on or before the
21twentieth day of each calendar month, such retailer shall file
22a return for the preceding calendar month. Such return shall
23be filed on forms prescribed by the Department and shall
24furnish such information as the Department may reasonably
25require. The return shall include the gross receipts on food
26for human consumption that is to be consumed off the premises

 

 

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1where it is sold (other than alcoholic beverages, food
2consisting of or infused with adult use cannabis, soft drinks,
3and food that has been prepared for immediate consumption)
4which were received during the preceding calendar month,
5quarter, or year, as appropriate, and upon which tax would
6have been due but for the 0% rate imposed under Public Act
7102-700 this amendatory Act of the 102nd General Assembly. The
8return shall also include the amount of tax that would have
9been due on food for human consumption that is to be consumed
10off the premises where it is sold (other than alcoholic
11beverages, food consisting of or infused with adult use
12cannabis, soft drinks, and food that has been prepared for
13immediate consumption) but for the 0% rate imposed under
14Public Act 102-700 this amendatory Act of the 102nd General
15Assembly.
16    On and after January 1, 2018, except for returns required
17to be filed prior to January 1, 2023 for motor vehicles,
18watercraft, aircraft, and trailers that are required to be
19registered with an agency of this State, with respect to
20retailers whose annual gross receipts average $20,000 or more,
21all returns required to be filed pursuant to this Act shall be
22filed electronically. On and after January 1, 2023, with
23respect to retailers whose annual gross receipts average
24$20,000 or more, all returns required to be filed pursuant to
25this Act, including, but not limited to, returns for motor
26vehicles, watercraft, aircraft, and trailers that are required

 

 

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1to be registered with an agency of this State, shall be filed
2electronically. Retailers who demonstrate that they do not
3have access to the Internet or demonstrate hardship in filing
4electronically may petition the Department to waive the
5electronic filing requirement.
6    The Department may require returns to be filed on a
7quarterly basis. If so required, a return for each calendar
8quarter shall be filed on or before the twentieth day of the
9calendar month following the end of such calendar quarter. The
10taxpayer shall also file a return with the Department for each
11of the first two months of each calendar quarter, on or before
12the twentieth day of the following calendar month, stating:
13        1. The name of the seller;
14        2. The address of the principal place of business from
15    which he engages in the business of selling tangible
16    personal property at retail in this State;
17        3. The total amount of taxable receipts received by
18    him during the preceding calendar month from sales of
19    tangible personal property by him during such preceding
20    calendar month, including receipts from charge and time
21    sales, but less all deductions allowed by law;
22        4. The amount of credit provided in Section 2d of this
23    Act;
24        5. The amount of tax due;
25        5-5. The signature of the taxpayer; and
26        6. Such other reasonable information as the Department

 

 

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1    may require.
2    Each retailer required or authorized to collect the tax
3imposed by this Act on aviation fuel sold at retail in this
4State during the preceding calendar month shall, instead of
5reporting and paying tax on aviation fuel as otherwise
6required by this Section, report and pay such tax on a separate
7aviation fuel tax return. The requirements related to the
8return shall be as otherwise provided in this Section.
9Notwithstanding any other provisions of this Act to the
10contrary, retailers collecting tax on aviation fuel shall file
11all aviation fuel tax returns and shall make all aviation fuel
12tax payments by electronic means in the manner and form
13required by the Department. For purposes of this Section,
14"aviation fuel" means jet fuel and aviation gasoline.
15    If a taxpayer fails to sign a return within 30 days after
16the proper notice and demand for signature by the Department,
17the return shall be considered valid and any amount shown to be
18due on the return shall be deemed assessed.
19    Notwithstanding any other provision of this Act to the
20contrary, retailers subject to tax on cannabis shall file all
21cannabis tax returns and shall make all cannabis tax payments
22by electronic means in the manner and form required by the
23Department.
24    Beginning October 1, 1993, a taxpayer who has an average
25monthly tax liability of $150,000 or more shall make all
26payments required by rules of the Department by electronic

 

 

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1funds transfer. Beginning October 1, 1994, a taxpayer who has
2an average monthly tax liability of $100,000 or more shall
3make all payments required by rules of the Department by
4electronic funds transfer. Beginning October 1, 1995, a
5taxpayer who has an average monthly tax liability of $50,000
6or more shall make all payments required by rules of the
7Department by electronic funds transfer. Beginning October 1,
82000, a taxpayer who has an annual tax liability of $200,000 or
9more shall make all payments required by rules of the
10Department by electronic funds transfer. The term "annual tax
11liability" shall be the sum of the taxpayer's liabilities
12under this Act, and under all other State and local occupation
13and use tax laws administered by the Department, for the
14immediately preceding calendar year. The term "average monthly
15tax liability" means the sum of the taxpayer's liabilities
16under this Act, and under all other State and local occupation
17and use tax laws administered by the Department, for the
18immediately preceding calendar year divided by 12. Beginning
19on October 1, 2002, a taxpayer who has a tax liability in the
20amount set forth in subsection (b) of Section 2505-210 of the
21Department of Revenue Law shall make all payments required by
22rules of the Department by electronic funds transfer.
23    Before August 1 of each year beginning in 1993, the
24Department shall notify all taxpayers required to make
25payments by electronic funds transfer. All taxpayers required
26to make payments by electronic funds transfer shall make those

 

 

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1payments for a minimum of one year beginning on October 1.
2    Any taxpayer not required to make payments by electronic
3funds transfer may make payments by electronic funds transfer
4with the permission of the Department.
5    All taxpayers required to make payment by electronic funds
6transfer and any taxpayers authorized to voluntarily make
7payments by electronic funds transfer shall make those
8payments in the manner authorized by the Department.
9    The Department shall adopt such rules as are necessary to
10effectuate a program of electronic funds transfer and the
11requirements of this Section.
12    Before October 1, 2000, if the taxpayer's average monthly
13tax liability to the Department under this Act, the Retailers'
14Occupation Tax Act, the Service Occupation Tax Act, the
15Service Use Tax Act was $10,000 or more during the preceding 4
16complete calendar quarters, he shall file a return with the
17Department each month by the 20th day of the month next
18following the month during which such tax liability is
19incurred and shall make payments to the Department on or
20before the 7th, 15th, 22nd and last day of the month during
21which such liability is incurred. On and after October 1,
222000, if the taxpayer's average monthly tax liability to the
23Department under this Act, the Retailers' Occupation Tax Act,
24the Service Occupation Tax Act, and the Service Use Tax Act was
25$20,000 or more during the preceding 4 complete calendar
26quarters, he shall file a return with the Department each

 

 

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1month by the 20th day of the month next following the month
2during which such tax liability is incurred and shall make
3payment to the Department on or before the 7th, 15th, 22nd and
4last day of the month during which such liability is incurred.
5If the month during which such tax liability is incurred began
6prior to January 1, 1985, each payment shall be in an amount
7equal to 1/4 of the taxpayer's actual liability for the month
8or an amount set by the Department not to exceed 1/4 of the
9average monthly liability of the taxpayer to the Department
10for the preceding 4 complete calendar quarters (excluding the
11month of highest liability and the month of lowest liability
12in such 4 quarter period). If the month during which such tax
13liability is incurred begins on or after January 1, 1985, and
14prior to January 1, 1987, each payment shall be in an amount
15equal to 22.5% of the taxpayer's actual liability for the
16month or 27.5% of the taxpayer's liability for the same
17calendar month of the preceding year. If the month during
18which such tax liability is incurred begins on or after
19January 1, 1987, and prior to January 1, 1988, each payment
20shall be in an amount equal to 22.5% of the taxpayer's actual
21liability for the month or 26.25% of the taxpayer's liability
22for the same calendar month of the preceding year. If the month
23during which such tax liability is incurred begins on or after
24January 1, 1988, and prior to January 1, 1989, or begins on or
25after January 1, 1996, each payment shall be in an amount equal
26to 22.5% of the taxpayer's actual liability for the month or

 

 

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125% of the taxpayer's liability for the same calendar month of
2the preceding year. If the month during which such tax
3liability is incurred begins on or after January 1, 1989, and
4prior to January 1, 1996, each payment shall be in an amount
5equal to 22.5% of the taxpayer's actual liability for the
6month or 25% of the taxpayer's liability for the same calendar
7month of the preceding year or 100% of the taxpayer's actual
8liability for the quarter monthly reporting period. The amount
9of such quarter monthly payments shall be credited against the
10final tax liability of the taxpayer's return for that month.
11Before October 1, 2000, once applicable, the requirement of
12the making of quarter monthly payments to the Department shall
13continue until such taxpayer's average monthly liability to
14the Department during the preceding 4 complete calendar
15quarters (excluding the month of highest liability and the
16month of lowest liability) is less than $9,000, or until such
17taxpayer's average monthly liability to the Department as
18computed for each calendar quarter of the 4 preceding complete
19calendar quarter period is less than $10,000. However, if a
20taxpayer can show the Department that a substantial change in
21the taxpayer's business has occurred which causes the taxpayer
22to anticipate that his average monthly tax liability for the
23reasonably foreseeable future will fall below the $10,000
24threshold stated above, then such taxpayer may petition the
25Department for change in such taxpayer's reporting status. On
26and after October 1, 2000, once applicable, the requirement of

 

 

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1the making of quarter monthly payments to the Department shall
2continue until such taxpayer's average monthly liability to
3the Department during the preceding 4 complete calendar
4quarters (excluding the month of highest liability and the
5month of lowest liability) is less than $19,000 or until such
6taxpayer's average monthly liability to the Department as
7computed for each calendar quarter of the 4 preceding complete
8calendar quarter period is less than $20,000. However, if a
9taxpayer can show the Department that a substantial change in
10the taxpayer's business has occurred which causes the taxpayer
11to anticipate that his average monthly tax liability for the
12reasonably foreseeable future will fall below the $20,000
13threshold stated above, then such taxpayer may petition the
14Department for a change in such taxpayer's reporting status.
15The Department shall change such taxpayer's reporting status
16unless it finds that such change is seasonal in nature and not
17likely to be long term. Quarter monthly payment status shall
18be determined under this paragraph as if the rate reduction to
191.25% in Public Act 102-700 this amendatory Act of the 102nd
20General Assembly on sales tax holiday items had not occurred.
21For quarter monthly payments due on or after July 1, 2023 and
22through June 30, 2024, "25% of the taxpayer's liability for
23the same calendar month of the preceding year" shall be
24determined as if the rate reduction to 1.25% in Public Act
25102-700 this amendatory Act of the 102nd General Assembly on
26sales tax holiday items had not occurred. Quarter monthly

 

 

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1payment status shall be determined under this paragraph as if
2the rate reduction to 0% in Public Act 102-700 this amendatory
3Act of the 102nd General Assembly on food for human
4consumption that is to be consumed off the premises where it is
5sold (other than alcoholic beverages, food consisting of or
6infused with adult use cannabis, soft drinks, and food that
7has been prepared for immediate consumption) had not occurred.
8For quarter monthly payments due under this paragraph on or
9after July 1, 2023 and through June 30, 2024, "25% of the
10taxpayer's liability for the same calendar month of the
11preceding year" shall be determined as if the rate reduction
12to 0% in Public Act 102-700 this amendatory Act of the 102nd
13General Assembly had not occurred. If any such quarter monthly
14payment is not paid at the time or in the amount required by
15this Section, then the taxpayer shall be liable for penalties
16and interest on the difference between the minimum amount due
17and the amount of such quarter monthly payment actually and
18timely paid, except insofar as the taxpayer has previously
19made payments for that month to the Department in excess of the
20minimum payments previously due as provided in this Section.
21The Department shall make reasonable rules and regulations to
22govern the quarter monthly payment amount and quarter monthly
23payment dates for taxpayers who file on other than a calendar
24monthly basis.
25    If any such payment provided for in this Section exceeds
26the taxpayer's liabilities under this Act, the Retailers'

 

 

HB2592- 29 -LRB103 26319 HLH 52680 b

1Occupation Tax Act, the Service Occupation Tax Act and the
2Service Use Tax Act, as shown by an original monthly return,
3the Department shall issue to the taxpayer a credit memorandum
4no later than 30 days after the date of payment, which
5memorandum may be submitted by the taxpayer to the Department
6in payment of tax liability subsequently to be remitted by the
7taxpayer to the Department or be assigned by the taxpayer to a
8similar taxpayer under this Act, the Retailers' Occupation Tax
9Act, the Service Occupation Tax Act or the Service Use Tax Act,
10in accordance with reasonable rules and regulations to be
11prescribed by the Department, except that if such excess
12payment is shown on an original monthly return and is made
13after December 31, 1986, no credit memorandum shall be issued,
14unless requested by the taxpayer. If no such request is made,
15the taxpayer may credit such excess payment against tax
16liability subsequently to be remitted by the taxpayer to the
17Department under this Act, the Retailers' Occupation Tax Act,
18the Service Occupation Tax Act or the Service Use Tax Act, in
19accordance with reasonable rules and regulations prescribed by
20the Department. If the Department subsequently determines that
21all or any part of the credit taken was not actually due to the
22taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
23be reduced by 2.1% or 1.75% of the difference between the
24credit taken and that actually due, and the taxpayer shall be
25liable for penalties and interest on such difference.
26    If the retailer is otherwise required to file a monthly

 

 

HB2592- 30 -LRB103 26319 HLH 52680 b

1return and if the retailer's average monthly tax liability to
2the 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
5year being due by April 20 of such year; with the return for
6April, May and June of a given year being due by July 20 of
7such year; with the return for July, August and September of a
8given year being due by October 20 of such year, and with the
9return for October, November and December of a given year
10being due by January 20 of the following year.
11    If the retailer is otherwise required to file a monthly or
12quarterly return and if the retailer's average monthly tax
13liability 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 retailer may file his return, in the
22case of any retailer who ceases to engage in a kind of business
23which makes him responsible for filing returns under this Act,
24such retailer shall file a final return under this Act with the
25Department not more than one month after discontinuing such
26business.

 

 

HB2592- 31 -LRB103 26319 HLH 52680 b

1    In addition, with respect to motor vehicles, watercraft,
2aircraft, and trailers that are required to be registered with
3an agency of this State, except as otherwise provided in this
4Section, every retailer selling this kind of tangible personal
5property shall file, with the Department, upon a form to be
6prescribed and supplied by the Department, a separate return
7for each such item of tangible personal property which the
8retailer sells, except that if, in the same transaction, (i) a
9retailer of aircraft, watercraft, motor vehicles or trailers
10transfers more than one aircraft, watercraft, motor vehicle or
11trailer to another aircraft, watercraft, motor vehicle or
12trailer retailer for the purpose of resale or (ii) a retailer
13of aircraft, watercraft, motor vehicles, or trailers transfers
14more than one aircraft, watercraft, motor vehicle, or trailer
15to a purchaser for use as a qualifying rolling stock as
16provided in Section 3-55 of this Act, then that seller may
17report the transfer of all the aircraft, watercraft, motor
18vehicles or trailers involved in that transaction to the
19Department on the same uniform invoice-transaction reporting
20return form. For purposes of this Section, "watercraft" means
21a Class 2, Class 3, or Class 4 watercraft as defined in Section
223-2 of the Boat Registration and Safety Act, a personal
23watercraft, or any boat equipped with an inboard motor.
24    In addition, with respect to motor vehicles, watercraft,
25aircraft, and trailers that are required to be registered with
26an agency of this State, every person who is engaged in the

 

 

HB2592- 32 -LRB103 26319 HLH 52680 b

1business of leasing or renting such items and who, in
2connection with such business, sells any such item to a
3retailer for the purpose of resale is, notwithstanding any
4other provision of this Section to the contrary, authorized to
5meet the return-filing requirement of this Act by reporting
6the transfer of all the aircraft, watercraft, motor vehicles,
7or trailers transferred for resale during a month to the
8Department on the same uniform invoice-transaction reporting
9return form on or before the 20th of the month following the
10month in which the transfer takes place. Notwithstanding any
11other provision of this Act to the contrary, all returns filed
12under this paragraph must be filed by electronic means in the
13manner and form as required by the Department.
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 2 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

 

 

HB2592- 33 -LRB103 26319 HLH 52680 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
10and 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 2 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

 

 

HB2592- 34 -LRB103 26319 HLH 52680 b

1than 20 days after the date 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 tax
5that is imposed by this Act may be transmitted to the
6Department by way of the State agency with which, or State
7officer with whom, the tangible personal property must be
8titled or registered (if titling or registration is required)
9if the Department and such agency or State officer determine
10that this procedure will expedite the processing of
11applications for title or registration.
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 tax receipt
17(or a certificate of exemption if the Department is satisfied
18that the particular sale is tax exempt) which such purchaser
19may submit to the agency with which, or State officer with
20whom, he must title or register the tangible personal property
21that is involved (if titling or registration is required) in
22support of such purchaser's application for an Illinois
23certificate or other evidence of title or registration to such
24tangible 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

 

 

HB2592- 35 -LRB103 26319 HLH 52680 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 tax or proof of exemption made to the Department before the
10retailer is willing to take these actions and such user has not
11paid the tax to the retailer, such user may certify to the fact
12of 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    Where a retailer collects the tax with respect to the
26selling price of tangible personal property which he sells and

 

 

HB2592- 36 -LRB103 26319 HLH 52680 b

1the purchaser thereafter returns such tangible personal
2property and the retailer refunds the selling price thereof to
3the purchaser, such retailer shall also refund, to the
4purchaser, the tax so collected from the purchaser. When
5filing his return for the period in which he refunds such tax
6to the purchaser, the retailer may deduct the amount of the tax
7so refunded by him to the purchaser from any other use tax
8which such retailer may be required to pay or remit to the
9Department, as shown by such return, if the amount of the tax
10to be deducted was previously remitted to the Department by
11such retailer. If the retailer has not previously remitted the
12amount of such tax to the Department, he is entitled to no
13deduction under this Act upon refunding such tax to the
14purchaser.
15    Any retailer filing a return under this Section shall also
16include (for the purpose of paying tax thereon) the total tax
17covered by such return upon the selling price of tangible
18personal property purchased by him at retail from a retailer,
19but as to which the tax imposed by this Act was not collected
20from the retailer filing such return, and such retailer shall
21remit the amount of such tax to the Department when filing such
22return.
23    If experience indicates such action to be practicable, the
24Department may prescribe and furnish a combination or joint
25return which will enable retailers, who are required to file
26returns hereunder and also under the Retailers' Occupation Tax

 

 

HB2592- 37 -LRB103 26319 HLH 52680 b

1Act, to furnish all the return information required by both
2Acts on the one form.
3    Where the retailer has more than one business registered
4with the Department under separate registration under this
5Act, such retailer may 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 January 1, 1990, each month the Department shall
9pay into the State and Local Sales Tax Reform Fund, a special
10fund in the State Treasury which is hereby created, the net
11revenue realized for the preceding month from the 1% tax
12imposed 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
15net revenue realized for the preceding month from the 6.25%
16general rate on the selling price of tangible personal
17property which is purchased outside Illinois at retail from a
18retailer and which is titled or registered by an agency of this
19State's government.
20    Beginning January 1, 1990, each month the Department shall
21pay into the State and Local Sales Tax Reform Fund, a special
22fund in the State Treasury, 20% of the net revenue realized for
23the preceding month from the 6.25% general rate on the selling
24price of tangible personal property, other than (i) tangible
25personal property which is purchased outside Illinois at
26retail from a retailer and which is titled or registered by an

 

 

HB2592- 38 -LRB103 26319 HLH 52680 b

1agency of this State's government and (ii) aviation fuel sold
2on or after December 1, 2019. This exception for aviation fuel
3only applies for so long as the revenue use requirements of 49
4U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
5    For aviation fuel sold on or after December 1, 2019, each
6month the Department shall pay into the State Aviation Program
7Fund 20% of the net revenue realized for the preceding month
8from the 6.25% general rate on the selling price of aviation
9fuel, less an amount estimated by the Department to be
10required for refunds of the 20% portion of the tax on aviation
11fuel under this Act, which amount shall be deposited into the
12Aviation Fuel Sales Tax Refund Fund. The Department shall only
13pay moneys into the State Aviation Program Fund and the
14Aviation Fuels Sales Tax Refund Fund under this Act for so long
15as the revenue use requirements of 49 U.S.C. 47107(b) and 49
16U.S.C. 47133 are binding on the State.
17    Beginning August 1, 2000, and beginning again on August 1,
182023, each month the Department shall pay into the State and
19Local Sales Tax Reform Fund 100% of the net revenue realized
20for the preceding month from the 1.25% rate on the selling
21price of motor fuel and gasohol. If, in any month, the tax on
22sales tax holiday items, as defined in Section 3-6, is imposed
23at the rate of 1.25%, then the Department shall pay 100% of the
24net revenue realized for that month from the 1.25% rate on the
25selling price of sales tax holiday items into the State and
26Local Sales Tax Reform Fund.

 

 

HB2592- 39 -LRB103 26319 HLH 52680 b

1    Beginning January 1, 1990, each month the Department shall
2pay into the Local Government Tax Fund 16% of the net revenue
3realized for the preceding month from the 6.25% general rate
4on the selling price of tangible personal property which is
5purchased outside Illinois at retail from a retailer and which
6is titled or registered by an agency of this State's
7government.
8    Beginning October 1, 2009, each month the Department shall
9pay into the Capital Projects Fund an amount that is equal to
10an amount estimated by the Department to represent 80% of the
11net revenue realized for the preceding month from the sale of
12candy, grooming and hygiene products, and soft drinks that had
13been taxed at a rate of 1% prior to September 1, 2009 but that
14are now taxed at 6.25%.
15    Beginning July 1, 2011, each month the Department shall
16pay into the Clean Air Act Permit Fund 80% of the net revenue
17realized for the preceding month from the 6.25% general rate
18on the selling price of sorbents used in Illinois in the
19process of sorbent injection as used to comply with the
20Environmental Protection Act or the federal Clean Air Act, but
21the total payment into the Clean Air Act Permit Fund under this
22Act and the Retailers' Occupation Tax Act shall not exceed
23$2,000,000 in any fiscal year.
24    Beginning July 1, 2013, each month the Department shall
25pay into the Underground Storage Tank Fund from the proceeds
26collected under this Act, the Service Use Tax Act, the Service

 

 

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

 

 

HB2592- 41 -LRB103 26319 HLH 52680 b

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

 

 

HB2592- 42 -LRB103 26319 HLH 52680 b

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

 

 

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1of the preceding sentence. The moneys received by the
2Department pursuant to this Act and required to be deposited
3into the Build Illinois Fund are subject to the pledge, claim
4and charge set forth in Section 12 of the Build Illinois Bond
5Act.
6    Subject to payment of amounts into the Build Illinois Fund
7as provided in the preceding paragraph or in any amendment
8thereto hereafter enacted, the following specified monthly
9installment of the amount requested in the certificate of the
10Chairman of the Metropolitan Pier and Exposition Authority
11provided under Section 8.25f of the State Finance Act, but not
12in excess of the sums designated as "Total Deposit", shall be
13deposited in the aggregate from collections under Section 9 of
14the Use Tax Act, Section 9 of the Service Use Tax Act, Section
159 of the Service Occupation Tax Act, and Section 3 of the
16Retailers' Occupation Tax Act into the McCormick Place
17Expansion Project Fund in the specified fiscal years.
18Fiscal YearTotal Deposit
191993         $0
201994 53,000,000
211995 58,000,000
221996 61,000,000
231997 64,000,000
241998 68,000,000
251999 71,000,000
262000 75,000,000

 

 

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12001 80,000,000
22002 93,000,000
32003 99,000,000
42004103,000,000
52005108,000,000
62006113,000,000
72007119,000,000
82008126,000,000
92009132,000,000
102010139,000,000
112011146,000,000
122012153,000,000
132013161,000,000
142014170,000,000
152015179,000,000
162016189,000,000
172017199,000,000
182018210,000,000
192019221,000,000
202020233,000,000
212021300,000,000
222022300,000,000
232023300,000,000
242024 300,000,000
252025 300,000,000
262026 300,000,000

 

 

HB2592- 45 -LRB103 26319 HLH 52680 b

12027 375,000,000
22028 375,000,000
32029 375,000,000
42030 375,000,000
52031 375,000,000
62032 375,000,000
72033 375,000,000
82034375,000,000
92035375,000,000
102036450,000,000
11and
12each fiscal year
13thereafter that bonds
14are outstanding under
15Section 13.2 of the
16Metropolitan Pier and
17Exposition Authority Act,
18but not after fiscal year 2060.
19    Beginning July 20, 1993 and in each month of each fiscal
20year thereafter, one-eighth of the amount requested in the
21certificate of the Chairman of the Metropolitan Pier and
22Exposition Authority for that fiscal year, less the amount
23deposited into the McCormick Place Expansion Project Fund by
24the State Treasurer in the respective month under subsection
25(g) of Section 13 of the Metropolitan Pier and Exposition
26Authority Act, plus cumulative deficiencies in the deposits

 

 

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1required under this Section for previous months and years,
2shall be deposited into the McCormick Place Expansion Project
3Fund, until the full amount requested for the fiscal year, but
4not in excess of the amount specified above as "Total
5Deposit", has been deposited.
6    Subject to payment of amounts into the Capital Projects
7Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
8and the McCormick Place Expansion Project Fund pursuant to the
9preceding paragraphs or in any amendments thereto hereafter
10enacted, for aviation fuel sold on or after December 1, 2019,
11the Department shall each month deposit into the Aviation Fuel
12Sales Tax Refund Fund an amount estimated by the Department to
13be required for refunds of the 80% portion of the tax on
14aviation fuel under this Act. The Department shall only
15deposit moneys into the Aviation Fuel Sales Tax Refund Fund
16under this paragraph for so long as the revenue use
17requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
18binding on the State.
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 July 1, 1993 and ending on September 30,
232013, the Department shall each month pay into the Illinois
24Tax Increment Fund 0.27% of 80% of the net revenue realized for
25the preceding month from the 6.25% general rate on the selling
26price of tangible personal property.

 

 

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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 with the receipt of the first report of
5taxes paid by an eligible business and continuing for a
625-year period, the Department shall each month pay into the
7Energy Infrastructure Fund 80% of the net revenue realized
8from the 6.25% general rate on the selling price of
9Illinois-mined coal that was sold to an eligible business. For
10purposes of this paragraph, the term "eligible business" means
11a new electric generating facility certified pursuant to
12Section 605-332 of the Department of Commerce and Economic
13Opportunity Law of the Civil Administrative Code of Illinois.
14    Subject to payment of amounts into the Build Illinois
15Fund, the McCormick Place Expansion Project Fund, the Illinois
16Tax Increment Fund, and the Energy Infrastructure Fund
17pursuant to the preceding paragraphs or in any amendments to
18this Section hereafter enacted, beginning on the first day of
19the first calendar month to occur on or after August 26, 2014
20(the effective date of Public Act 98-1098), each month, from
21the collections made under Section 9 of the Use Tax Act,
22Section 9 of the Service Use Tax Act, Section 9 of the Service
23Occupation Tax Act, and Section 3 of the Retailers' Occupation
24Tax Act, the Department shall pay into the Tax Compliance and
25Administration Fund, to be used, subject to appropriation, to
26fund additional auditors and compliance personnel at the

 

 

HB2592- 48 -LRB103 26319 HLH 52680 b

1Department of Revenue, an amount equal to 1/12 of 5% of 80% of
2the cash receipts collected during the preceding fiscal year
3by the Audit Bureau of the Department under the Use Tax Act,
4the Service Use Tax Act, the Service Occupation Tax Act, the
5Retailers' Occupation Tax Act, and associated local occupation
6and use taxes administered by the Department.
7    Subject to payments of amounts into the Build Illinois
8Fund, the McCormick Place Expansion Project Fund, the Illinois
9Tax Increment Fund, the Energy Infrastructure Fund, and the
10Tax Compliance and Administration Fund as provided in this
11Section, beginning on July 1, 2018 the Department shall pay
12each month into the Downstate Public Transportation Fund the
13moneys required to be so paid under Section 2-3 of the
14Downstate Public Transportation Act.
15    Subject to successful execution and delivery of a
16public-private agreement between the public agency and private
17entity and completion of the civic build, beginning on July 1,
182023, of the remainder of the moneys received by the
19Department under the Use Tax Act, the Service Use Tax Act, the
20Service Occupation Tax Act, and this Act, the Department shall
21deposit the following specified deposits in the aggregate from
22collections under the Use Tax Act, the Service Use Tax Act, the
23Service Occupation Tax Act, and the Retailers' Occupation Tax
24Act, as required under Section 8.25g of the State Finance Act
25for distribution consistent with the Public-Private
26Partnership for Civic and Transit Infrastructure Project Act.

 

 

HB2592- 49 -LRB103 26319 HLH 52680 b

1The moneys received by the Department pursuant to this Act and
2required to be deposited into the Civic and Transit
3Infrastructure Fund are subject to the pledge, claim, and
4charge set forth in Section 25-55 of the Public-Private
5Partnership for Civic and Transit Infrastructure Project Act.
6As used in this paragraph, "civic build", "private entity",
7"public-private agreement", and "public agency" have the
8meanings provided in Section 25-10 of the Public-Private
9Partnership for Civic and Transit Infrastructure Project Act.
10        Fiscal Year............................Total Deposit
11        2024....................................$200,000,000
12        2025....................................$206,000,000
13        2026....................................$212,200,000
14        2027....................................$218,500,000
15        2028....................................$225,100,000
16        2029....................................$288,700,000
17        2030....................................$298,900,000
18        2031....................................$309,300,000
19        2032....................................$320,100,000
20        2033....................................$331,200,000
21        2034....................................$341,200,000
22        2035....................................$351,400,000
23        2036....................................$361,900,000
24        2037....................................$372,800,000
25        2038....................................$384,000,000
26        2039....................................$395,500,000

 

 

HB2592- 50 -LRB103 26319 HLH 52680 b

1        2040....................................$407,400,000
2        2041....................................$419,600,000
3        2042....................................$432,200,000
4        2043....................................$445,100,000
5    Beginning July 1, 2021 and until July 1, 2022, subject to
6the payment of amounts into the State and Local Sales Tax
7Reform Fund, the Build Illinois Fund, the McCormick Place
8Expansion Project Fund, the Illinois Tax Increment Fund, the
9Energy Infrastructure Fund, and the Tax Compliance and
10Administration Fund as provided in this Section, the
11Department shall pay each month into the Road Fund the amount
12estimated to represent 16% of the net revenue realized from
13the taxes imposed on motor fuel and gasohol. Beginning July 1,
142022 and until July 1, 2023, subject to the payment of amounts
15into the State and Local Sales Tax Reform Fund, the Build
16Illinois Fund, the McCormick Place Expansion Project Fund, the
17Illinois Tax Increment Fund, the Energy Infrastructure Fund,
18and the Tax Compliance and Administration Fund as provided in
19this Section, the Department shall pay each month into the
20Road Fund the amount estimated to represent 32% of the net
21revenue realized from the taxes imposed on motor fuel and
22gasohol. Beginning July 1, 2023 and until July 1, 2024,
23subject to the payment of amounts into the State and Local
24Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
25Place Expansion Project Fund, the Illinois Tax Increment Fund,
26the Energy Infrastructure Fund, and the Tax Compliance and

 

 

HB2592- 51 -LRB103 26319 HLH 52680 b

1Administration Fund as provided in this Section, the
2Department shall pay each month into the Road Fund the amount
3estimated to represent 48% of the net revenue realized from
4the taxes imposed on motor fuel and gasohol. Beginning July 1,
52024 and until July 1, 2025, subject to the payment of amounts
6into the State and Local Sales Tax Reform Fund, the Build
7Illinois Fund, the McCormick Place Expansion Project Fund, the
8Illinois Tax Increment Fund, the Energy Infrastructure Fund,
9and the Tax Compliance and Administration Fund as provided in
10this Section, the Department shall pay each month into the
11Road Fund the amount estimated to represent 64% of the net
12revenue realized from the taxes imposed on motor fuel and
13gasohol. Beginning on July 1, 2025, subject to the payment of
14amounts into the State and Local Sales Tax Reform Fund, the
15Build Illinois Fund, the McCormick Place Expansion Project
16Fund, the Illinois Tax Increment Fund, the Energy
17Infrastructure Fund, and the Tax Compliance and Administration
18Fund as provided in this Section, the Department shall pay
19each month into the Road Fund the amount estimated to
20represent 80% of the net revenue realized from the taxes
21imposed on motor fuel and gasohol. As used in this paragraph
22"motor fuel" has the meaning given to that term in Section 1.1
23of the Motor Fuel Tax Law, and "gasohol" has the meaning given
24to that term in Section 3-40 of this Act.
25    Of the remainder of the moneys received by the Department
26pursuant to this Act, 75% thereof shall be paid into the State

 

 

HB2592- 52 -LRB103 26319 HLH 52680 b

1Treasury and 25% shall be reserved in a special account and
2used only for the transfer to the Common School Fund as part of
3the monthly transfer from the General Revenue Fund in
4accordance with Section 8a of the State Finance Act.
5    As soon as possible after the first day of each month, upon
6certification of the Department of Revenue, the Comptroller
7shall order transferred and the Treasurer shall transfer from
8the General Revenue Fund to the Motor Fuel Tax Fund an amount
9equal to 1.7% of 80% of the net revenue realized under this Act
10for the second preceding month. Beginning April 1, 2000, this
11transfer is no longer required and shall not be made.
12    Net revenue realized for a month shall be the revenue
13collected by the State pursuant to this Act, less the amount
14paid out during that month as refunds to taxpayers for
15overpayment of liability.
16    For greater simplicity of administration, manufacturers,
17importers and wholesalers whose products are sold at retail in
18Illinois by numerous retailers, and who wish to do so, may
19assume the responsibility for accounting and paying to the
20Department all tax accruing under this Act with respect to
21such sales, if the retailers who are affected do not make
22written objection to the Department to this arrangement.
23(Source: P.A. 101-10, Article 15, Section 15-10, eff. 6-5-19;
24101-10, Article 25, Section 25-105, eff. 6-5-19; 101-27, eff.
256-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
26101-636, eff. 6-10-20; 102-700, Article 60, Section 60-15,

 

 

HB2592- 53 -LRB103 26319 HLH 52680 b

1eff. 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
2102-1019, eff. 1-1-23; revised 12-13-22.)
 
3    Section 15. The Service Use Tax Act is amended by changing
4Sections 3-10 and 9 as follows:
 
5    (35 ILCS 110/3-10)  (from Ch. 120, par. 439.33-10)
6    Sec. 3-10. Rate of tax. Unless otherwise provided in this
7Section, the tax imposed by this Act is at the rate of 6.25% of
8the selling price of tangible personal property transferred as
9an incident to the sale of service, but, for the purpose of
10computing this tax, in no event shall the selling price be less
11than the cost price of the property to the serviceman.
12    Beginning on July 1, 2000 and through December 31, 2000,
13with respect to motor fuel, as defined in Section 1.1 of the
14Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
15the Use Tax Act, the tax is imposed at the rate of 1.25%.
16    Beginning on July 1, 2023, with respect to motor fuel, as
17defined in Section 1.1 of the Motor Fuel Tax Law, and gasohol,
18as defined in Section 3-40 of the Use Tax Act, the tax is
19imposed at the rate of 1.25%.
20    With respect to gasohol, as defined in the Use Tax Act, the
21tax imposed by this Act applies to (i) 70% of the selling price
22of property transferred as an incident to the sale of service
23on or after January 1, 1990, and before July 1, 2003, (ii) 80%
24of the selling price of property transferred as an incident to

 

 

HB2592- 54 -LRB103 26319 HLH 52680 b

1the sale of service on or after July 1, 2003 and on or before
2July 1, 2017, and (iii) 100% of the selling price thereafter.
3If, at any time, however, the tax under this Act on sales of
4gasohol, as defined in the Use Tax Act, is imposed at the rate
5of 1.25%, then the tax imposed by this Act applies to 100% of
6the proceeds of sales of gasohol made during that time.
7    With respect to majority blended ethanol fuel, as defined
8in the Use Tax Act, the tax imposed by this Act does not apply
9to the selling price of property transferred as an incident to
10the sale of service on or after July 1, 2003 and on or before
11December 31, 2023 but applies to 100% of the selling price
12thereafter.
13    With respect to biodiesel blends, as defined in the Use
14Tax Act, with no less than 1% and no more than 10% biodiesel,
15the tax imposed by this Act applies to (i) 80% of the selling
16price of property transferred as an incident to the sale of
17service on or after July 1, 2003 and on or before December 31,
182018 and (ii) 100% of the proceeds of the selling price after
19December 31, 2018 and before January 1, 2024. On and after
20January 1, 2024 and on or before December 31, 2030, the
21taxation of biodiesel, renewable diesel, and biodiesel blends
22shall be as provided in Section 3-5.1 of the Use Tax Act. If,
23at any time, however, the tax under this Act on sales of
24biodiesel blends, as defined in the Use Tax Act, with no less
25than 1% and no more than 10% biodiesel is imposed at the rate
26of 1.25%, then the tax imposed by this Act applies to 100% of

 

 

HB2592- 55 -LRB103 26319 HLH 52680 b

1the proceeds of sales of biodiesel blends with no less than 1%
2and no more than 10% biodiesel made during that time.
3    With respect to biodiesel, as defined in the Use Tax Act,
4and biodiesel blends, as defined in the Use Tax Act, with more
5than 10% but no more than 99% biodiesel, the tax imposed by
6this Act does not apply to the proceeds of the selling price of
7property transferred as an incident to the sale of service on
8or after July 1, 2003 and on or before December 31, 2023. On
9and after January 1, 2024 and on or before December 31, 2030,
10the taxation of biodiesel, renewable diesel, and biodiesel
11blends shall be as provided in Section 3-5.1 of the Use Tax
12Act.
13    At the election of any registered serviceman made for each
14fiscal year, sales of service in which the aggregate annual
15cost price of tangible personal property transferred as an
16incident to the sales of service is less than 35%, or 75% in
17the case of servicemen transferring prescription drugs or
18servicemen engaged in graphic arts production, of the
19aggregate annual total gross receipts from all sales of
20service, the tax imposed by this Act shall be based on the
21serviceman's cost price of the tangible personal property
22transferred as an incident to the sale of those services.
23    Until July 1, 2022 and beginning again on July 1, 2023, the
24tax shall be imposed at the rate of 1% on food prepared for
25immediate consumption and transferred incident to a sale of
26service subject to this Act or the Service Occupation Tax Act

 

 

HB2592- 56 -LRB103 26319 HLH 52680 b

1by an entity licensed under the Hospital Licensing Act, the
2Nursing Home Care Act, the Assisted Living and Shared Housing
3Act, the ID/DD Community Care Act, the MC/DD Act, the
4Specialized Mental Health Rehabilitation Act of 2013, or the
5Child Care Act of 1969, or an entity that holds a permit issued
6pursuant to the Life Care Facilities Act. Until July 1, 2022
7and beginning again on July 1, 2023, the tax shall also be
8imposed at the rate of 1% on food for human consumption that is
9to be consumed off the premises where it is sold (other than
10alcoholic beverages, food consisting of or infused with adult
11use cannabis, soft drinks, and food that has been prepared for
12immediate consumption and is not otherwise included in this
13paragraph).
14    Beginning on July 1, 2022 and until July 1, 2023, the tax
15shall be imposed at the rate of 0% on food prepared for
16immediate consumption and transferred incident to a sale of
17service subject to this Act or the Service Occupation Tax Act
18by an entity licensed under the Hospital Licensing Act, the
19Nursing Home Care Act, the Assisted Living and Shared Housing
20Act, the ID/DD Community Care Act, the MC/DD Act, the
21Specialized Mental Health Rehabilitation Act of 2013, or the
22Child Care Act of 1969, or an entity that holds a permit issued
23pursuant to the Life Care Facilities Act. Beginning on July 1,
242022 and until July 1, 2023, the tax shall also be imposed at
25the rate of 0% on food for human consumption that is to be
26consumed off the premises where it is sold (other than

 

 

HB2592- 57 -LRB103 26319 HLH 52680 b

1alcoholic beverages, food consisting of or infused with adult
2use cannabis, soft drinks, and food that has been prepared for
3immediate consumption and is not otherwise included in this
4paragraph).
5    The tax shall also be imposed at the rate of 1% on
6prescription and nonprescription medicines, drugs, medical
7appliances, products classified as Class III medical devices
8by the United States Food and Drug Administration that are
9used for cancer treatment pursuant to a prescription, as well
10as any accessories and components related to those devices,
11modifications to a motor vehicle for the purpose of rendering
12it usable by a person with a disability, and insulin, blood
13sugar testing materials, syringes, and needles used by human
14diabetics. For the purposes of this Section, until September
151, 2009: the term "soft drinks" means any complete, finished,
16ready-to-use, non-alcoholic drink, whether carbonated or not,
17including, but not limited to, soda water, cola, fruit juice,
18vegetable juice, carbonated water, and all other preparations
19commonly known as soft drinks of whatever kind or description
20that are contained in any closed or sealed bottle, can,
21carton, or container, regardless of size; but "soft drinks"
22does not include coffee, tea, non-carbonated water, infant
23formula, milk or milk products as defined in the Grade A
24Pasteurized Milk and Milk Products Act, or drinks containing
2550% or more natural fruit or vegetable juice.
26    Notwithstanding any other provisions of this Act,

 

 

HB2592- 58 -LRB103 26319 HLH 52680 b

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

 

 

HB2592- 59 -LRB103 26319 HLH 52680 b

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

 

 

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1Compassionate Use of Medical Cannabis Program Act.
2    If the property that is acquired from a serviceman is
3acquired outside Illinois and used outside Illinois before
4being brought to Illinois for use here and is taxable under
5this Act, the "selling price" on which the tax is computed
6shall be reduced by an amount that represents a reasonable
7allowance for depreciation for the period of prior
8out-of-state use.
9(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
10102-4, eff. 4-27-21; 102-16, eff. 6-17-21; 102-700, Article
1120, Section 20-10, eff. 4-19-22; 102-700, Article 60, Section
1260-20, eff. 4-19-22; revised 6-1-22.)
 
13    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
14    Sec. 9. Each serviceman required or authorized to collect
15the tax herein imposed shall pay to the Department the amount
16of such tax (except as otherwise provided) at the time when he
17is required to file his return for the period during which such
18tax was collected, less a discount of 2.1% prior to January 1,
191990 and 1.75% on and after January 1, 1990, or $5 per calendar
20year, whichever is greater, which is allowed to reimburse the
21serviceman for expenses incurred in collecting the tax,
22keeping records, preparing and filing returns, remitting the
23tax and supplying data to the Department on request. When
24determining the discount allowed under this Section,
25servicemen shall include the amount of tax that would have

 

 

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1been due at the 1% rate but for the 0% rate imposed under this
2amendatory Act of the 102nd General Assembly. The discount
3under this Section is not allowed for the 1.25% portion of
4taxes paid on aviation fuel that is subject to the revenue use
5requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
6discount allowed under this Section is allowed only for
7returns that are filed in the manner required by this Act. The
8Department may disallow the discount for servicemen whose
9certificate of registration is revoked at the time the return
10is filed, but only if the Department's decision to revoke the
11certificate of registration has become final. A serviceman
12need not remit that part of any tax collected by him to the
13extent that he is required to pay and does pay the tax imposed
14by the Service Occupation Tax Act with respect to his sale of
15service involving the incidental transfer by him of the same
16property.
17    Except as provided hereinafter in this Section, on or
18before the twentieth day of each calendar month, such
19serviceman shall file a return for the preceding calendar
20month in accordance with reasonable Rules and Regulations to
21be promulgated by the Department. Such return shall be filed
22on a form prescribed by the Department and shall contain such
23information as the Department may reasonably require. The
24return shall include the gross receipts which were received
25during the preceding calendar month or quarter on the
26following items upon which tax would have been due but for the

 

 

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

 

 

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

 

 

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1otherwise provided in this Section. Notwithstanding any other
2provisions of this Act to the contrary, servicemen collecting
3tax on aviation fuel shall file all aviation fuel tax returns
4and shall make all aviation fuel tax payments by electronic
5means in the manner and form required by the Department. For
6purposes of this Section, "aviation fuel" means jet fuel and
7aviation gasoline.
8    If a taxpayer fails to sign a return within 30 days after
9the proper notice and demand for signature by the Department,
10the return shall be considered valid and any amount shown to be
11due on the return shall be deemed assessed.
12    Notwithstanding any other provision of this Act to the
13contrary, servicemen 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" means 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    If the serviceman is otherwise required to file a monthly
6return and if the serviceman's average monthly tax liability
7to the Department does not exceed $200, the Department may
8authorize his returns to be filed on a quarter annual basis,
9with the return for January, February and March of a given year
10being due by April 20 of such year; with the return for April,
11May and June of a given year being due by July 20 of such year;
12with the return for July, August and September of a given year
13being due by October 20 of such year, and with the return for
14October, November and December of a given year being due by
15January 20 of the following year.
16    If the serviceman is otherwise required to file a monthly
17or quarterly return and if the serviceman's average monthly
18tax liability to the Department does not exceed $50, the
19Department may authorize his returns to be filed on an annual
20basis, with the return for a given year being due by January 20
21of the following year.
22    Such quarter annual and annual returns, as to form and
23substance, shall be subject to the same requirements as
24monthly returns.
25    Notwithstanding any other provision in this Act concerning
26the time within which a serviceman may file his return, in the

 

 

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

 

 

HB2592- 68 -LRB103 26319 HLH 52680 b

1such tax to the Department when filing such return.
2    If experience indicates such action to be practicable, the
3Department may prescribe and furnish a combination or joint
4return which will enable servicemen, who are required to file
5returns hereunder and also under the Service Occupation Tax
6Act, to furnish all the return information required by both
7Acts on the one form.
8    Where the serviceman has more than one business registered
9with the Department under separate registration hereunder,
10such serviceman shall not file each return that is due as a
11single return covering all such registered businesses, but
12shall file separate returns for each such registered business.
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.

 

 

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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, and beginning again on August 1,
152023, each month the Department shall pay into the State and
16Local Sales Tax Reform Fund 100% of the net revenue realized
17for the preceding month from the 1.25% rate on the selling
18price of motor fuel and gasohol.
19    Beginning October 1, 2009, each month the Department shall
20pay into the Capital Projects Fund an amount that is equal to
21an amount estimated by the Department to represent 80% of the
22net revenue realized for the preceding month from the sale of
23candy, grooming and hygiene products, and soft drinks that had
24been taxed at a rate of 1% prior to September 1, 2009 but that
25are now taxed at 6.25%.
26    Beginning July 1, 2013, each month the Department shall

 

 

HB2592- 70 -LRB103 26319 HLH 52680 b

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

 

 

HB2592- 71 -LRB103 26319 HLH 52680 b

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

 

 

HB2592- 72 -LRB103 26319 HLH 52680 b

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

 

 

HB2592- 73 -LRB103 26319 HLH 52680 b

1of the preceding sentence and shall reduce the amount
2otherwise payable for such fiscal year pursuant to clause (b)
3of the preceding sentence. The moneys received by the
4Department pursuant to this Act and required to be deposited
5into the Build Illinois Fund are subject to the pledge, claim
6and charge set forth in Section 12 of the Build Illinois Bond
7Act.
8    Subject to payment of amounts into the Build Illinois Fund
9as provided in the preceding paragraph or in any amendment
10thereto hereafter enacted, the following specified monthly
11installment of the amount requested in the certificate of the
12Chairman of the Metropolitan Pier and Exposition Authority
13provided under Section 8.25f of the State Finance Act, but not
14in excess of the sums designated as "Total Deposit", shall be
15deposited in the aggregate from collections under Section 9 of
16the Use Tax Act, Section 9 of the Service Use Tax Act, Section
179 of the Service Occupation Tax Act, and Section 3 of the
18Retailers' Occupation Tax Act into the McCormick Place
19Expansion Project Fund in the specified fiscal years.
 
20Fiscal YearTotal Deposit
211993         $0
221994 53,000,000
231995 58,000,000
241996 61,000,000
251997 64,000,000

 

 

HB2592- 74 -LRB103 26319 HLH 52680 b

11998 68,000,000
21999 71,000,000
32000 75,000,000
42001 80,000,000
52002 93,000,000
62003 99,000,000
72004103,000,000
82005108,000,000
92006113,000,000
102007119,000,000
112008126,000,000
122009132,000,000
132010139,000,000
142011146,000,000
152012153,000,000
162013161,000,000
172014170,000,000
182015179,000,000
192016189,000,000
202017199,000,000
212018210,000,000
222019221,000,000
232020233,000,000
242021300,000,000
252022300,000,000
262023300,000,000

 

 

HB2592- 75 -LRB103 26319 HLH 52680 b

12024 300,000,000
22025 300,000,000
32026 300,000,000
42027 375,000,000
52028 375,000,000
62029 375,000,000
72030 375,000,000
82031 375,000,000
92032 375,000,000
102033 375,000,000
112034375,000,000
122035375,000,000
132036450,000,000
14and
15each fiscal year
16thereafter that bonds
17are outstanding under
18Section 13.2 of the
19Metropolitan Pier and
20Exposition Authority Act,
21but not after fiscal year 2060.
22    Beginning July 20, 1993 and in each month of each fiscal
23year thereafter, one-eighth of the amount requested in the
24certificate of the Chairman of the Metropolitan Pier and
25Exposition Authority for that fiscal year, less the amount
26deposited into the McCormick Place Expansion Project Fund by

 

 

HB2592- 76 -LRB103 26319 HLH 52680 b

1the State Treasurer in the respective month under subsection
2(g) of Section 13 of the Metropolitan Pier and Exposition
3Authority Act, plus cumulative deficiencies in the deposits
4required under this Section for previous months and years,
5shall be deposited into the McCormick Place Expansion Project
6Fund, until the full amount requested for the fiscal year, but
7not in excess of the amount specified above as "Total
8Deposit", has been deposited.
9    Subject to payment of amounts into the Capital Projects
10Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
11and the McCormick Place Expansion Project Fund pursuant to the
12preceding paragraphs or in any amendments thereto hereafter
13enacted, for aviation fuel sold on or after December 1, 2019,
14the Department shall each month deposit into the Aviation Fuel
15Sales Tax Refund Fund an amount estimated by the Department to
16be required for refunds of the 80% portion of the tax on
17aviation fuel under this Act. The Department shall only
18deposit moneys into the Aviation Fuel Sales Tax Refund Fund
19under this paragraph for so long as the revenue use
20requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
21binding on the State.
22    Subject to payment of amounts into the Build Illinois Fund
23and the McCormick Place Expansion Project Fund pursuant to the
24preceding paragraphs or in any amendments thereto hereafter
25enacted, beginning July 1, 1993 and ending on September 30,
262013, the Department shall each month pay into the Illinois

 

 

HB2592- 77 -LRB103 26319 HLH 52680 b

1Tax Increment Fund 0.27% of 80% of the net revenue realized for
2the preceding month from the 6.25% general rate on the selling
3price of tangible personal property.
4    Subject to payment of amounts into the Build Illinois Fund
5and the McCormick Place Expansion Project Fund pursuant to the
6preceding paragraphs or in any amendments thereto hereafter
7enacted, beginning with the receipt of the first report of
8taxes paid by an eligible business and continuing for a
925-year period, the Department shall each month pay into the
10Energy Infrastructure Fund 80% of the net revenue realized
11from the 6.25% general rate on the selling price of
12Illinois-mined coal that was sold to an eligible business. For
13purposes of this paragraph, the term "eligible business" means
14a new electric generating facility certified pursuant to
15Section 605-332 of the Department of Commerce and Economic
16Opportunity Law of the Civil Administrative Code of Illinois.
17    Subject to payment of amounts into the Build Illinois
18Fund, the McCormick Place Expansion Project Fund, the Illinois
19Tax Increment Fund, and the Energy Infrastructure Fund
20pursuant to the preceding paragraphs or in any amendments to
21this Section hereafter enacted, beginning on the first day of
22the first calendar month to occur on or after August 26, 2014
23(the effective date of Public Act 98-1098), each month, from
24the collections made under Section 9 of the Use Tax Act,
25Section 9 of the Service Use Tax Act, Section 9 of the Service
26Occupation Tax Act, and Section 3 of the Retailers' Occupation

 

 

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1Tax Act, the Department shall pay into the Tax Compliance and
2Administration Fund, to be used, subject to appropriation, to
3fund additional auditors and compliance personnel at the
4Department of Revenue, an amount equal to 1/12 of 5% of 80% of
5the cash receipts collected during the preceding fiscal year
6by the Audit Bureau of the Department under the Use Tax Act,
7the Service Use Tax Act, the Service Occupation Tax Act, the
8Retailers' Occupation Tax Act, and associated local occupation
9and use taxes administered by the Department.
10    Subject to payments of amounts into the Build Illinois
11Fund, the McCormick Place Expansion Project Fund, the Illinois
12Tax Increment Fund, the Energy Infrastructure Fund, and the
13Tax Compliance and Administration Fund as provided in this
14Section, beginning on July 1, 2018 the Department shall pay
15each month into the Downstate Public Transportation Fund the
16moneys required to be so paid under Section 2-3 of the
17Downstate Public Transportation Act.
18    Subject to successful execution and delivery of a
19public-private agreement between the public agency and private
20entity and completion of the civic build, beginning on July 1,
212023, of the remainder of the moneys received by the
22Department under the Use Tax Act, the Service Use Tax Act, the
23Service Occupation Tax Act, and this Act, the Department shall
24deposit the following specified deposits in the aggregate from
25collections under the Use Tax Act, the Service Use Tax Act, the
26Service Occupation Tax Act, and the Retailers' Occupation Tax

 

 

HB2592- 79 -LRB103 26319 HLH 52680 b

1Act, as required under Section 8.25g of the State Finance Act
2for distribution consistent with the Public-Private
3Partnership for Civic and Transit Infrastructure Project Act.
4The moneys received by the Department pursuant to this Act and
5required to be deposited into the Civic and Transit
6Infrastructure Fund are subject to the pledge, claim, and
7charge set forth in Section 25-55 of the Public-Private
8Partnership for Civic and Transit Infrastructure Project Act.
9As used in this paragraph, "civic build", "private entity",
10"public-private agreement", and "public agency" have the
11meanings provided in Section 25-10 of the Public-Private
12Partnership for Civic and Transit Infrastructure Project Act.
13        Fiscal Year............................Total Deposit
14        2024....................................$200,000,000
15        2025....................................$206,000,000
16        2026....................................$212,200,000
17        2027....................................$218,500,000
18        2028....................................$225,100,000
19        2029....................................$288,700,000
20        2030....................................$298,900,000
21        2031....................................$309,300,000
22        2032....................................$320,100,000
23        2033....................................$331,200,000
24        2034....................................$341,200,000
25        2035....................................$351,400,000
26        2036....................................$361,900,000

 

 

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1        2037....................................$372,800,000
2        2038....................................$384,000,000
3        2039....................................$395,500,000
4        2040....................................$407,400,000
5        2041....................................$419,600,000
6        2042....................................$432,200,000
7        2043....................................$445,100,000
8    Beginning July 1, 2021 and until July 1, 2022, subject to
9the payment of amounts into the State and Local Sales Tax
10Reform 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 16% of the net revenue realized from
16the taxes imposed on motor fuel and gasohol. Beginning July 1,
172022 and until July 1, 2023, subject to the payment of amounts
18into the State and Local Sales Tax Reform Fund, the Build
19Illinois Fund, the McCormick Place Expansion Project Fund, the
20Illinois Tax Increment Fund, the Energy Infrastructure Fund,
21and the Tax Compliance and Administration Fund as provided in
22this Section, the Department shall pay each month into the
23Road Fund the amount estimated to represent 32% of the net
24revenue realized from the taxes imposed on motor fuel and
25gasohol. Beginning July 1, 2023 and until July 1, 2024,
26subject to the payment of amounts into the State and Local

 

 

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1Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
2Place Expansion Project Fund, the Illinois Tax Increment Fund,
3the Energy Infrastructure Fund, and the Tax Compliance and
4Administration Fund as provided in this Section, the
5Department shall pay each month into the Road Fund the amount
6estimated to represent 48% of the net revenue realized from
7the taxes imposed on motor fuel and gasohol. Beginning July 1,
82024 and until July 1, 2025, subject to the payment of amounts
9into the State and Local Sales Tax Reform Fund, the Build
10Illinois Fund, the McCormick Place Expansion Project Fund, the
11Illinois Tax Increment Fund, the Energy Infrastructure Fund,
12and the Tax Compliance and Administration Fund as provided in
13this Section, the Department shall pay each month into the
14Road Fund the amount estimated to represent 64% of the net
15revenue realized from the taxes imposed on motor fuel and
16gasohol. Beginning on July 1, 2025, subject to the payment of
17amounts into the State and Local Sales Tax Reform Fund, the
18Build Illinois Fund, the McCormick Place Expansion Project
19Fund, the Illinois Tax Increment Fund, the Energy
20Infrastructure Fund, and the Tax Compliance and Administration
21Fund as provided in this Section, the Department shall pay
22each month into the Road Fund the amount estimated to
23represent 80% of the net revenue realized from the taxes
24imposed on motor fuel and gasohol. As used in this paragraph
25"motor fuel" has the meaning given to that term in Section 1.1
26of the Motor Fuel Tax Law, and "gasohol" has the meaning given

 

 

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1to that term in Section 3-40 of the Use Tax Act.
2    Of the remainder of the moneys received by the Department
3pursuant to this Act, 75% thereof shall be paid into the
4General Revenue Fund of the State Treasury and 25% shall be
5reserved in a special account and used only for the transfer to
6the Common School Fund as part of the monthly transfer from the
7General Revenue Fund in accordance with Section 8a of the
8State Finance Act.
9    As soon as possible after the first day of each month, upon
10certification of the Department of Revenue, the Comptroller
11shall order transferred and the Treasurer shall transfer from
12the General Revenue Fund to the Motor Fuel Tax Fund an amount
13equal to 1.7% of 80% of the net revenue realized under this Act
14for the second preceding month. Beginning April 1, 2000, this
15transfer is no longer required and shall not be made.
16    Net revenue realized for a month shall be the revenue
17collected by the State pursuant to this Act, less the amount
18paid out during that month as refunds to taxpayers for
19overpayment of liability.
20(Source: P.A. 101-10, Article 15, Section 15-15, eff. 6-5-19;
21101-10, Article 25, Section 25-110, eff. 6-5-19; 101-27, eff.
226-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
23101-636, eff. 6-10-20; 102-700, eff. 4-19-22.)
 
24    Section 20. The Service Occupation Tax Act is amended by
25changing Sections 3-10 and 9 as follows:
 

 

 

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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    Beginning on July 1, 2023, with respect to motor fuel, as
25defined in Section 1.1 of the Motor Fuel Tax Law, and gasohol,

 

 

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1as defined in Section 3-40 of the Use Tax Act, the tax is
2imposed at the rate of 1.25%.
3    With respect to gasohol, as defined in the Use Tax Act, the
4tax imposed by this Act shall apply to (i) 70% of the cost
5price of property transferred as an incident to the sale of
6service on or after January 1, 1990, and before July 1, 2003,
7(ii) 80% of the selling price of property transferred as an
8incident to the sale of service on or after July 1, 2003 and on
9or before July 1, 2017, and (iii) 100% of the cost price
10thereafter. If, at any time, however, the tax under this Act on
11sales of gasohol, as defined in the Use Tax Act, is imposed at
12the rate of 1.25%, then the tax imposed by this Act applies to
13100% of the proceeds of sales of gasohol made during that time.
14    With respect to majority blended ethanol fuel, as defined
15in the Use Tax Act, the tax imposed by this Act does not apply
16to the selling price of property transferred as an incident to
17the sale of service on or after July 1, 2003 and on or before
18December 31, 2023 but applies to 100% of the selling price
19thereafter.
20    With respect to biodiesel blends, as defined in the Use
21Tax Act, with no less than 1% and no more than 10% biodiesel,
22the tax imposed by this Act applies to (i) 80% of the selling
23price of property transferred as an incident to the sale of
24service on or after July 1, 2003 and on or before December 31,
252018 and (ii) 100% of the proceeds of the selling price after
26December 31, 2018 and before January 1, 2024. On and after

 

 

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1January 1, 2024 and on or before December 31, 2030, the
2taxation of biodiesel, renewable diesel, and biodiesel blends
3shall be as provided in Section 3-5.1 of the Use Tax Act. If,
4at any time, however, the tax under this Act on sales of
5biodiesel blends, as defined in the Use Tax Act, with no less
6than 1% and no more than 10% biodiesel is imposed at the rate
7of 1.25%, then the tax imposed by this Act applies to 100% of
8the proceeds of sales of biodiesel blends with no less than 1%
9and no more than 10% biodiesel made during that time.
10    With respect to biodiesel, as defined in the Use Tax Act,
11and biodiesel blends, as defined in the Use Tax Act, with more
12than 10% but no more than 99% biodiesel material, the tax
13imposed by this Act does not apply to the proceeds of the
14selling price of property transferred as an incident to the
15sale of service on or after July 1, 2003 and on or before
16December 31, 2023. On and after January 1, 2024 and on or
17before December 31, 2030, the taxation of biodiesel, renewable
18diesel, and biodiesel blends shall be as provided in Section
193-5.1 of the Use Tax Act.
20    At the election of any registered serviceman made for each
21fiscal year, sales of service in which the aggregate annual
22cost price of tangible personal property transferred as an
23incident to the sales of service is less than 35%, or 75% in
24the case of servicemen transferring prescription drugs or
25servicemen engaged in graphic arts production, of the
26aggregate annual total gross receipts from all sales of

 

 

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

 

 

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1ID/DD Community Care Act, the MC/DD Act, the Specialized
2Mental Health Rehabilitation Act of 2013, or the Child Care
3Act of 1969, or an entity that holds a permit issued pursuant
4to the Life Care Facilities Act. Beginning July 1, 2022 and
5until July 1, 2023, the tax shall also be imposed at the rate
6of 0% on food for human consumption that is to be consumed off
7the premises where it is sold (other than alcoholic beverages,
8food consisting of or infused with adult use cannabis, soft
9drinks, and food that has been prepared for immediate
10consumption and is not otherwise included in this paragraph).
11    The tax shall also be imposed at the rate of 1% on
12prescription and nonprescription medicines, drugs, medical
13appliances, products classified as Class III medical devices
14by the United States Food and Drug Administration that are
15used for cancer treatment pursuant to a prescription, as well
16as any accessories and components related to those devices,
17modifications to a motor vehicle for the purpose of rendering
18it usable by a person with a disability, and insulin, blood
19sugar testing materials, syringes, and needles used by human
20diabetics. For the purposes of this Section, until September
211, 2009: the term "soft drinks" means any complete, finished,
22ready-to-use, non-alcoholic drink, whether carbonated or not,
23including, but not limited to, soda water, cola, fruit juice,
24vegetable juice, carbonated water, and all other preparations
25commonly known as soft drinks of whatever kind or description
26that are contained in any closed or sealed can, carton, or

 

 

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

 

 

HB2592- 89 -LRB103 26319 HLH 52680 b

1include candy. For purposes of this Section, "candy" means a
2preparation of sugar, honey, or other natural or artificial
3sweeteners in combination with chocolate, fruits, nuts or
4other ingredients or flavorings in the form of bars, drops, or
5pieces. "Candy" does not include any preparation that contains
6flour or requires refrigeration.
7    Notwithstanding any other provisions of this Act,
8beginning September 1, 2009, "nonprescription medicines and
9drugs" does not include grooming and hygiene products. For
10purposes of this Section, "grooming and hygiene products"
11includes, but is not limited to, soaps and cleaning solutions,
12shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
13lotions and screens, unless those products are available by
14prescription only, regardless of whether the products meet the
15definition of "over-the-counter-drugs". For the purposes of
16this paragraph, "over-the-counter-drug" means a drug for human
17use that contains a label that identifies the product as a drug
18as required by 21 CFR C.F.R. § 201.66. The
19"over-the-counter-drug" label includes:
20        (A) a A "Drug Facts" panel; or
21        (B) a A statement of the "active ingredient(s)" with a
22    list of those ingredients contained in the compound,
23    substance or preparation.
24    Beginning on January 1, 2014 (the effective date of Public
25Act 98-122), "prescription and nonprescription medicines and
26drugs" includes medical cannabis purchased from a registered

 

 

HB2592- 90 -LRB103 26319 HLH 52680 b

1dispensing organization under the Compassionate Use of Medical
2Cannabis Program Act.
3    As used in this Section, "adult use cannabis" means
4cannabis subject to tax under the Cannabis Cultivation
5Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
6and does not include cannabis subject to tax under the
7Compassionate Use of Medical Cannabis Program Act.
8(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
9102-4, eff. 4-27-21; 102-16, eff. 6-17-21; 102-700, Article
1020, Section 20-15, eff. 4-19-22; 102-700, Article 60, Section
1160-25, eff. 4-19-22; revised 6-1-22.)
 
12    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)
13    Sec. 9. Each serviceman required or authorized to collect
14the tax herein imposed shall pay to the Department the amount
15of such tax at the time when he is required to file his return
16for the period during which such tax was collectible, less a
17discount of 2.1% prior to January 1, 1990, and 1.75% on and
18after January 1, 1990, or $5 per calendar year, whichever is
19greater, which is allowed to reimburse the serviceman for
20expenses incurred in collecting the tax, keeping records,
21preparing and filing returns, remitting the tax and supplying
22data to the Department on request. When determining the
23discount allowed under this Section, servicemen shall include
24the amount of tax that would have been due at the 1% rate but
25for the 0% rate imposed under this amendatory Act of the 102nd

 

 

HB2592- 91 -LRB103 26319 HLH 52680 b

1General Assembly. The discount under this Section is not
2allowed for the 1.25% portion of taxes paid on aviation fuel
3that is subject to the revenue use requirements of 49 U.S.C.
447107(b) and 49 U.S.C. 47133. The discount allowed under this
5Section is allowed only for returns that are filed in the
6manner required by this Act. The Department may disallow the
7discount for servicemen whose certificate of registration is
8revoked at the time the return is filed, but only if the
9Department's decision to revoke the certificate of
10registration has become final.
11    Where such tangible personal property is sold under a
12conditional sales contract, or under any other form of sale
13wherein the payment of the principal sum, or a part thereof, is
14extended beyond the close of the period for which the return is
15filed, the serviceman, in collecting the tax may collect, for
16each tax return period, only the tax applicable to the part of
17the selling price actually received during such tax return
18period.
19    Except as provided hereinafter in this Section, on or
20before the twentieth day of each calendar month, such
21serviceman shall file a return for the preceding calendar
22month in accordance with reasonable rules and regulations to
23be promulgated by the Department of Revenue. Such return shall
24be filed on a form prescribed by the Department and shall
25contain such information as the Department may reasonably
26require. The return shall include the gross receipts which

 

 

HB2592- 92 -LRB103 26319 HLH 52680 b

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

 

 

HB2592- 93 -LRB103 26319 HLH 52680 b

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

 

 

HB2592- 94 -LRB103 26319 HLH 52680 b

1a separate aviation fuel tax return. The requirements related
2to the return shall be as otherwise provided in this Section.
3Notwithstanding any other provisions of this Act to the
4contrary, servicemen transferring aviation fuel incident to
5sales of service shall file all aviation fuel tax returns and
6shall make all aviation fuel tax payments by electronic means
7in the manner and form required by the Department. For
8purposes of this Section, "aviation fuel" means jet fuel and
9aviation gasoline.
10    If a taxpayer fails to sign a return within 30 days after
11the proper notice and demand for signature by the Department,
12the return shall be considered valid and any amount shown to be
13due on the return shall be deemed assessed.
14    Notwithstanding any other provision of this Act to the
15contrary, servicemen subject to tax on cannabis shall file all
16cannabis tax returns and shall make all cannabis tax payments
17by electronic means in the manner and form required by the
18Department.
19    Prior to October 1, 2003, and on and after September 1,
202004 a serviceman may accept a Manufacturer's Purchase Credit
21certification from a purchaser in satisfaction of Service Use
22Tax as provided in Section 3-70 of the Service Use Tax Act if
23the purchaser provides the appropriate documentation as
24required by Section 3-70 of the Service Use Tax Act. A
25Manufacturer's Purchase Credit certification, accepted prior
26to October 1, 2003 or on or after September 1, 2004 by a

 

 

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1serviceman as provided in Section 3-70 of the Service Use Tax
2Act, may be used by that serviceman to satisfy Service
3Occupation Tax liability in the amount claimed in the
4certification, not to exceed 6.25% of the receipts subject to
5tax from a qualifying purchase. A Manufacturer's Purchase
6Credit reported on any original or amended return filed under
7this Act after October 20, 2003 for reporting periods prior to
8September 1, 2004 shall be disallowed. Manufacturer's Purchase
9Credit reported on annual returns due on or after January 1,
102005 will be disallowed for periods prior to September 1,
112004. No Manufacturer's Purchase Credit may be used after
12September 30, 2003 through August 31, 2004 to satisfy any tax
13liability imposed under this Act, including any audit
14liability.
15    If the serviceman's average monthly tax liability to the
16Department does not exceed $200, the Department may authorize
17his returns to be filed on a quarter annual basis, with the
18return for January, February and March of a given year being
19due by April 20 of such year; with the return for April, May
20and June of a given year being due by July 20 of such year;
21with the return for July, August and September of a given year
22being due by October 20 of such year, and with the return for
23October, November and December of a given year being due by
24January 20 of the following year.
25    If the serviceman's average monthly tax liability to the
26Department does not exceed $50, the Department may authorize

 

 

HB2592- 96 -LRB103 26319 HLH 52680 b

1his returns to be filed on an annual basis, with the return for
2a given year being due by January 20 of 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 serviceman may file his return, in the
8case of any serviceman who ceases to engage in a kind of
9business which makes him responsible for filing returns under
10this Act, such serviceman shall file a final return under this
11Act with the Department not more than 1 month after
12discontinuing such business.
13    Beginning October 1, 1993, a taxpayer who has an average
14monthly tax liability of $150,000 or more shall make all
15payments required by rules of the Department by electronic
16funds transfer. Beginning October 1, 1994, a taxpayer who has
17an average monthly tax liability of $100,000 or more shall
18make all payments required by rules of the Department by
19electronic funds transfer. Beginning October 1, 1995, a
20taxpayer who has an average monthly tax liability of $50,000
21or more shall make all payments required by rules of the
22Department by electronic funds transfer. Beginning October 1,
232000, a taxpayer who has an annual tax liability of $200,000 or
24more shall make all payments required by rules of the
25Department by electronic funds transfer. The term "annual tax
26liability" shall be the sum of the taxpayer's liabilities

 

 

HB2592- 97 -LRB103 26319 HLH 52680 b

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

 

 

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

 

 

HB2592- 99 -LRB103 26319 HLH 52680 b

1such serviceman shall file separate returns for each
2registered business.
3    Beginning January 1, 1990, each month the Department shall
4pay into the Local Government Tax Fund the revenue realized
5for the preceding month from the 1% tax imposed 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
8revenue realized for the preceding month from the 6.25%
9general rate on sales of tangible personal property other than
10aviation fuel sold on or after December 1, 2019. This
11exception for aviation fuel only applies for so long as the
12revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1347133 are binding on the State.
14    Beginning August 1, 2000, and beginning again on August 1,
152023, each month the Department shall pay into the County and
16Mass Transit District Fund 20% of the net revenue realized for
17the preceding month from the 1.25% rate on the selling price of
18motor fuel and gasohol.
19    Beginning January 1, 1990, each month the Department shall
20pay into the Local Government Tax Fund 16% of the revenue
21realized for the preceding month from the 6.25% general rate
22on transfers of tangible personal property other than aviation
23fuel sold on or after December 1, 2019. This exception for
24aviation fuel only applies 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.

 

 

HB2592- 100 -LRB103 26319 HLH 52680 b

1    For aviation fuel sold on or after December 1, 2019, each
2month the Department shall pay into the State Aviation Program
3Fund 20% of the net revenue realized for the preceding month
4from the 6.25% general rate on the selling price of aviation
5fuel, less an amount estimated by the Department to be
6required for refunds of the 20% portion of the tax on aviation
7fuel under this Act, which amount shall be deposited into the
8Aviation Fuel Sales Tax Refund Fund. The Department shall only
9pay moneys into the State Aviation Program Fund and the
10Aviation Fuel Sales Tax Refund Fund under this Act for so long
11as the revenue use requirements of 49 U.S.C. 47107(b) and 49
12U.S.C. 47133 are binding on the State.
13    Beginning August 1, 2000, and beginning again on August 1,
142023, each month the Department shall pay into the Local
15Government Tax Fund 80% of the net revenue realized for the
16preceding month from the 1.25% rate on the selling price of
17motor 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

 

 

HB2592- 101 -LRB103 26319 HLH 52680 b

1collected under this Act, the Use Tax Act, the Service Use Tax
2Act, and the Retailers' Occupation Tax Act an amount equal to
3the average monthly deficit in the Underground Storage Tank
4Fund during the prior year, as certified annually by the
5Illinois Environmental Protection Agency, but the total
6payment into the Underground Storage Tank Fund under this Act,
7the Use Tax Act, the Service Use Tax Act, and the Retailers'
8Occupation Tax Act shall not exceed $18,000,000 in any State
9fiscal year. As used in this paragraph, the "average monthly
10deficit" shall be equal to the difference between the average
11monthly claims for payment by the fund and the average monthly
12revenues deposited into the fund, excluding payments made
13pursuant to this paragraph.
14    Beginning July 1, 2015, of the remainder of the moneys
15received by the Department under the Use Tax Act, the Service
16Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
17each 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

 

 

HB2592- 102 -LRB103 26319 HLH 52680 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 Account in
15the 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,

 

 

HB2592- 103 -LRB103 26319 HLH 52680 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

 

 

HB2592- 104 -LRB103 26319 HLH 52680 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

 

 

HB2592- 105 -LRB103 26319 HLH 52680 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

 

 

HB2592- 106 -LRB103 26319 HLH 52680 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

 

 

HB2592- 107 -LRB103 26319 HLH 52680 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 Build Illinois Fund, and the McCormick Place
10Expansion Project Fund pursuant to the preceding paragraphs or
11in any amendments thereto hereafter enacted, for aviation fuel
12sold on or after December 1, 2019, the Department shall each
13month deposit into the Aviation Fuel Sales Tax Refund Fund an
14amount estimated by the Department to be required for refunds
15of the 80% portion of the tax on aviation fuel under this Act.
16The Department shall only deposit moneys into the Aviation
17Fuel Sales Tax Refund Fund under this paragraph for so long as
18the revenue use requirements of 49 U.S.C. 47107(b) and 49
19U.S.C. 47133 are binding on the State.
20    Subject to payment of amounts into the Build Illinois Fund
21and the McCormick Place Expansion Project Fund pursuant to the
22preceding paragraphs or in any amendments thereto hereafter
23enacted, beginning July 1, 1993 and ending on September 30,
242013, the Department shall each month pay into the Illinois
25Tax Increment Fund 0.27% of 80% of the net revenue realized for
26the preceding month from the 6.25% general rate on the selling

 

 

HB2592- 108 -LRB103 26319 HLH 52680 b

1price of tangible personal property.
2    Subject to payment of amounts into the Build Illinois Fund
3and the McCormick Place Expansion Project Fund pursuant to the
4preceding paragraphs or in any amendments thereto hereafter
5enacted, beginning with the receipt of the first report of
6taxes paid by an eligible business and continuing for a
725-year period, the Department shall each month pay into the
8Energy Infrastructure Fund 80% of the net revenue realized
9from the 6.25% general rate on the selling price of
10Illinois-mined coal that was sold to an eligible business. For
11purposes of this paragraph, the term "eligible business" means
12a new electric generating facility certified pursuant to
13Section 605-332 of the Department of Commerce and Economic
14Opportunity Law of the Civil Administrative Code of Illinois.
15    Subject to payment of amounts into the Build Illinois
16Fund, the McCormick Place Expansion Project Fund, the Illinois
17Tax Increment Fund, and the Energy Infrastructure Fund
18pursuant to the preceding paragraphs or in any amendments to
19this Section hereafter enacted, beginning on the first day of
20the first calendar month to occur on or after August 26, 2014
21(the effective date of Public Act 98-1098), each month, from
22the collections made under Section 9 of the Use Tax Act,
23Section 9 of the Service Use Tax Act, Section 9 of the Service
24Occupation Tax Act, and Section 3 of the Retailers' Occupation
25Tax Act, the Department shall pay into the Tax Compliance and
26Administration Fund, to be used, subject to appropriation, to

 

 

HB2592- 109 -LRB103 26319 HLH 52680 b

1fund additional auditors and compliance personnel at the
2Department of Revenue, an amount equal to 1/12 of 5% of 80% of
3the cash receipts collected during the preceding fiscal year
4by the Audit Bureau of the Department under the Use Tax Act,
5the Service Use Tax Act, the Service Occupation Tax Act, the
6Retailers' Occupation Tax Act, and associated local occupation
7and use taxes administered by the Department.
8    Subject to payments of amounts into the Build Illinois
9Fund, the McCormick Place Expansion Project Fund, the Illinois
10Tax Increment Fund, the Energy Infrastructure Fund, and the
11Tax Compliance and Administration Fund as provided in this
12Section, beginning on July 1, 2018 the Department shall pay
13each month into the Downstate Public Transportation Fund the
14moneys required to be so paid under Section 2-3 of the
15Downstate Public Transportation Act.
16    Subject to successful execution and delivery of a
17public-private agreement between the public agency and private
18entity and completion of the civic build, beginning on July 1,
192023, of the remainder of the moneys received by the
20Department under the Use Tax Act, the Service Use Tax Act, the
21Service Occupation Tax Act, and this Act, the Department shall
22deposit the following specified deposits in the aggregate from
23collections under the Use Tax Act, the Service Use Tax Act, the
24Service Occupation Tax Act, and the Retailers' Occupation Tax
25Act, as required under Section 8.25g of the State Finance Act
26for distribution consistent with the Public-Private

 

 

HB2592- 110 -LRB103 26319 HLH 52680 b

1Partnership for Civic and Transit Infrastructure Project Act.
2The moneys received by the Department pursuant to this Act and
3required to be deposited into the Civic and Transit
4Infrastructure Fund are subject to the pledge, claim and
5charge set forth in Section 25-55 of the Public-Private
6Partnership for Civic and Transit Infrastructure Project Act.
7As used in this paragraph, "civic build", "private entity",
8"public-private agreement", and "public agency" have the
9meanings provided in Section 25-10 of the Public-Private
10Partnership for Civic and Transit Infrastructure Project Act.
11        Fiscal Year............................Total Deposit
12        2024....................................$200,000,000
13        2025....................................$206,000,000
14        2026....................................$212,200,000
15        2027....................................$218,500,000
16        2028....................................$225,100,000
17        2029....................................$288,700,000
18        2030....................................$298,900,000
19        2031....................................$309,300,000
20        2032....................................$320,100,000
21        2033....................................$331,200,000
22        2034....................................$341,200,000
23        2035....................................$351,400,000
24        2036....................................$361,900,000
25        2037....................................$372,800,000
26        2038....................................$384,000,000

 

 

HB2592- 111 -LRB103 26319 HLH 52680 b

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

 

 

HB2592- 112 -LRB103 26319 HLH 52680 b

1Tax Fund, the Build Illinois Fund, the McCormick Place
2Expansion Project Fund, the Illinois Tax Increment Fund, the
3Energy Infrastructure Fund, and the Tax Compliance and
4Administration Fund as provided in this Section, the
5Department shall pay each month into the Road Fund the amount
6estimated to represent 48% of the net revenue realized from
7the taxes imposed on motor fuel and gasohol. Beginning July 1,
82024 and until July 1, 2025, subject to the payment of amounts
9into the County and Mass Transit District Fund, the Local
10Government Tax Fund, the Build Illinois Fund, the McCormick
11Place Expansion Project Fund, the Illinois Tax Increment Fund,
12the Energy 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 64% of the net revenue realized from
16the taxes imposed on motor fuel and gasohol. Beginning on July
171, 2025, subject to the payment of amounts into the County and
18Mass Transit District Fund, the Local Government Tax Fund, the
19Build Illinois Fund, the McCormick Place Expansion Project
20Fund, the Illinois Tax Increment Fund, the Energy
21Infrastructure Fund, and the Tax Compliance and Administration
22Fund as provided in this Section, the Department shall pay
23each month into the Road Fund the amount estimated to
24represent 80% of the net revenue realized from the taxes
25imposed on motor fuel and gasohol. As used in this paragraph
26"motor fuel" has the meaning given to that term in Section 1.1

 

 

HB2592- 113 -LRB103 26319 HLH 52680 b

1of the Motor Fuel Tax Law, and "gasohol" has the meaning given
2to that term in Section 3-40 of the Use Tax Act.
3    Of the remainder of the moneys received by the Department
4pursuant to this Act, 75% shall be paid into the General
5Revenue Fund of the State Treasury and 25% shall be reserved in
6a special account and used only for the transfer to the Common
7School Fund as part of the monthly transfer from the General
8Revenue Fund in accordance with Section 8a of the State
9Finance Act.
10    The Department may, upon separate written notice to a
11taxpayer, require the taxpayer to prepare and file with the
12Department on a form prescribed by the Department within not
13less than 60 days after receipt of the notice an annual
14information return for the tax year specified in the notice.
15Such annual return to the Department shall include a statement
16of gross receipts as shown by the taxpayer's last Federal
17income tax return. If the total receipts of the business as
18reported in the Federal income tax return do not agree with the
19gross receipts reported to the Department of Revenue for the
20same period, the taxpayer shall attach to his annual return a
21schedule showing a reconciliation of the 2 amounts and the
22reasons for the difference. The taxpayer's annual return to
23the Department shall also disclose the cost of goods sold by
24the taxpayer during the year covered by such return, opening
25and closing inventories of such goods for such year, cost of
26goods used from stock or taken from stock and given away by the

 

 

HB2592- 114 -LRB103 26319 HLH 52680 b

1taxpayer during such year, pay roll information of the
2taxpayer's business during such year and any additional
3reasonable information which the Department deems would be
4helpful in determining the accuracy of the monthly, quarterly
5or annual returns filed by such taxpayer as hereinbefore
6provided for in this Section.
7    If the annual information return required by this Section
8is not filed when and as required, the taxpayer shall be liable
9as follows:
10        (i) Until January 1, 1994, the taxpayer shall be
11    liable for a penalty equal to 1/6 of 1% of the tax due from
12    such taxpayer under this Act during the period to be
13    covered by the annual return for each month or fraction of
14    a month until such return is filed as required, the
15    penalty to be assessed and collected in the same manner as
16    any other penalty provided for in this Act.
17        (ii) On and after January 1, 1994, the taxpayer shall
18    be liable for a penalty as described in Section 3-4 of the
19    Uniform Penalty and Interest Act.
20    The chief executive officer, proprietor, owner or highest
21ranking manager shall sign the annual return to certify the
22accuracy of the information contained therein. Any person who
23willfully signs the annual return containing false or
24inaccurate information shall be guilty of perjury and punished
25accordingly. The annual return form prescribed by the
26Department shall include a warning that the person signing the

 

 

HB2592- 115 -LRB103 26319 HLH 52680 b

1return may be liable for perjury.
2    The foregoing portion of this Section concerning the
3filing of an annual information return shall not apply to a
4serviceman who is not required to file an income tax return
5with the United States Government.
6    As soon as possible after the first day of each month, upon
7certification of the Department of Revenue, the Comptroller
8shall order transferred and the Treasurer shall transfer from
9the General Revenue Fund to the Motor Fuel Tax Fund an amount
10equal to 1.7% of 80% of the net revenue realized under this Act
11for the second preceding month. Beginning April 1, 2000, this
12transfer is no longer required and shall not be made.
13    Net revenue realized for a month shall be the revenue
14collected by the State pursuant to this Act, less the amount
15paid out during that month as refunds to taxpayers for
16overpayment of liability.
17    For greater simplicity of administration, it shall be
18permissible for manufacturers, importers and wholesalers whose
19products are sold by numerous servicemen in Illinois, and who
20wish to do so, to assume the responsibility for accounting and
21paying to the Department all tax accruing under this Act with
22respect to such sales, if the servicemen who are affected do
23not make written objection to the Department to this
24arrangement.
25(Source: P.A. 101-10, Article 15, Section 15-20, eff. 6-5-19;
26101-10, Article 25, Section 25-115, eff. 6-5-19; 101-27, eff.

 

 

HB2592- 116 -LRB103 26319 HLH 52680 b

16-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
2101-636, eff. 6-10-20; 102-700, eff. 4-19-22.)
 
3    Section 25. The Retailers' Occupation Tax Act is amended
4by changing Sections 2-10 and 3 as follows:
 
5    (35 ILCS 120/2-10)
6    Sec. 2-10. Rate of tax. Unless otherwise provided in this
7Section, the tax imposed by this Act is at the rate of 6.25% of
8gross receipts from sales of tangible personal property made
9in the course of business.
10    Beginning on July 1, 2000 and through December 31, 2000,
11with respect to motor fuel, as defined in Section 1.1 of the
12Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
13the Use Tax Act, the tax is imposed at the rate of 1.25%.
14    Beginning on July 1, 2023, with respect to motor fuel, as
15defined in Section 1.1 of the Motor Fuel Tax Law, and gasohol,
16as defined in Section 3-40 of the Use Tax Act, the tax is
17imposed at the rate of 1.25%.
18    Beginning on August 6, 2010 through August 15, 2010, and
19beginning again on August 5, 2022 through August 14, 2022,
20with respect to sales tax holiday items as defined in Section
212-8 of this Act, the tax is imposed at the rate of 1.25%.
22    Within 14 days after July 1, 2000 (the effective date of
23Public Act 91-872) this amendatory Act of the 91st General
24Assembly, each retailer of motor fuel and gasohol shall cause

 

 

HB2592- 117 -LRB103 26319 HLH 52680 b

1the following notice to be posted in a prominently visible
2place on each retail dispensing device that is used to
3dispense motor fuel or gasohol in the State of Illinois: "As of
4July 1, 2000, the State of Illinois has eliminated the State's
5share of sales tax on motor fuel and gasohol through December
631, 2000. The price on this pump should reflect the
7elimination of the tax." The notice shall be printed in bold
8print on a sign that is no smaller than 4 inches by 8 inches.
9The sign shall be clearly visible to customers. Any retailer
10who fails to post or maintain a required sign through December
1131, 2000 is guilty of a petty offense for which the fine shall
12be $500 per day per each retail premises where a violation
13occurs.
14    With respect to gasohol, as defined in the Use Tax Act, the
15tax imposed by this Act applies to (i) 70% of the proceeds of
16sales made on or after January 1, 1990, and before July 1,
172003, (ii) 80% of the proceeds of sales made on or after July
181, 2003 and on or before July 1, 2017, and (iii) 100% of the
19proceeds of sales made thereafter. If, at any time, however,
20the tax under this Act on sales of gasohol, as defined in the
21Use Tax Act, is imposed at the rate of 1.25%, then the tax
22imposed by this Act applies to 100% of the proceeds of sales of
23gasohol made during that time.
24    With respect to majority blended ethanol fuel, as defined
25in the Use Tax Act, the tax imposed by this Act does not apply
26to the proceeds of sales made on or after July 1, 2003 and on

 

 

HB2592- 118 -LRB103 26319 HLH 52680 b

1or before December 31, 2023 but applies to 100% of the proceeds
2of sales made thereafter.
3    With respect to biodiesel blends, as defined in the Use
4Tax Act, with no less than 1% and no more than 10% biodiesel,
5the tax imposed by this Act applies to (i) 80% of the proceeds
6of sales made on or after July 1, 2003 and on or before
7December 31, 2018 and (ii) 100% of the proceeds of sales made
8after December 31, 2018 and before January 1, 2024. On and
9after January 1, 2024 and on or before December 31, 2030, the
10taxation of biodiesel, renewable diesel, and biodiesel blends
11shall be as provided in Section 3-5.1 of the Use Tax Act. If,
12at any time, however, the tax under this Act on sales of
13biodiesel blends, as defined in the Use Tax Act, with no less
14than 1% and no more than 10% biodiesel is imposed at the rate
15of 1.25%, then the tax imposed by this Act applies to 100% of
16the proceeds of sales of biodiesel blends with no less than 1%
17and no more than 10% biodiesel made during that time.
18    With respect to biodiesel, as defined in the Use Tax Act,
19and biodiesel blends, as defined in the Use Tax Act, with more
20than 10% but no more than 99% biodiesel, the tax imposed by
21this Act does not apply to the proceeds of sales made on or
22after July 1, 2003 and on or before December 31, 2023. On and
23after January 1, 2024 and on or before December 31, 2030, the
24taxation of biodiesel, renewable diesel, and biodiesel blends
25shall be as provided in Section 3-5.1 of the Use Tax Act.
26    Until July 1, 2022 and beginning again on July 1, 2023,

 

 

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

 

 

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

 

 

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1is to be consumed off the premises where it is sold" does not
2include candy. For purposes of this Section, "candy" means a
3preparation of sugar, honey, or other natural or artificial
4sweeteners in combination with chocolate, fruits, nuts or
5other ingredients or flavorings in the form of bars, drops, or
6pieces. "Candy" does not include any preparation that contains
7flour or requires refrigeration.
8    Notwithstanding any other provisions of this Act,
9beginning September 1, 2009, "nonprescription medicines and
10drugs" does not include grooming and hygiene products. For
11purposes of this Section, "grooming and hygiene products"
12includes, but is not limited to, soaps and cleaning solutions,
13shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
14lotions and screens, unless those products are available by
15prescription only, regardless of whether the products meet the
16definition of "over-the-counter-drugs". For the purposes of
17this paragraph, "over-the-counter-drug" means a drug for human
18use that contains a label that identifies the product as a drug
19as required by 21 CFR C.F.R. § 201.66. The
20"over-the-counter-drug" label includes:
21        (A) a A "Drug Facts" panel; or
22        (B) a A statement of the "active ingredient(s)" with a
23    list of those ingredients contained in the compound,
24    substance or preparation.
25    Beginning on January 1, 2014 (the effective date of Public
26Act 98-122) this amendatory Act of the 98th General Assembly,

 

 

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1"prescription and nonprescription medicines and drugs"
2includes medical cannabis purchased from a registered
3dispensing organization under the Compassionate Use of Medical
4Cannabis Program Act.
5    As used in this Section, "adult use cannabis" means
6cannabis subject to tax under the Cannabis Cultivation
7Privilege Tax Law and the Cannabis Purchaser Excise Tax Law
8and does not include cannabis subject to tax under the
9Compassionate Use of Medical Cannabis Program Act.
10(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
11102-4, eff. 4-27-21; 102-700, Article 20, Section 20-20, eff.
124-19-22; 102-700, Article 60, Section 60-30, eff. 4-19-22;
13102-700, Article 65, Section 65-10, eff. 4-19-22; revised
146-1-22.)
 
15    (35 ILCS 120/3)  (from Ch. 120, par. 442)
16    Sec. 3. Except as provided in this Section, on or before
17the twentieth day of each calendar month, every person engaged
18in the business of selling tangible personal property at
19retail in this State during the preceding calendar month shall
20file a return with the Department, stating:
21        1. The name of the seller;
22        2. His residence address and the address of his
23    principal place of business and the address of the
24    principal place of business (if that is a different
25    address) from which he engages in the business of selling

 

 

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1    tangible personal property at retail in this State;
2        3. Total amount of receipts received by him during the
3    preceding calendar month or quarter, as the case may be,
4    from sales of tangible personal property, and from
5    services furnished, by him during such preceding calendar
6    month or quarter;
7        4. Total amount received by him during the preceding
8    calendar month or quarter on charge and time sales of
9    tangible personal property, and from services furnished,
10    by him prior to the month or quarter for which the return
11    is filed;
12        5. Deductions allowed by law;
13        6. Gross receipts which were received by him during
14    the preceding calendar month or quarter and upon the basis
15    of which the tax is imposed, including gross receipts on
16    food for human consumption that is to be consumed off the
17    premises where it is sold (other than alcoholic beverages,
18    food consisting of or infused with adult use cannabis,
19    soft drinks, and food that has been prepared for immediate
20    consumption) which were received during the preceding
21    calendar month or quarter and upon which tax would have
22    been due but for the 0% rate imposed under Public Act
23    102-700 this amendatory Act of the 102nd General Assembly;
24        7. The amount of credit provided in Section 2d of this
25    Act;
26        8. The amount of tax due, including the amount of tax

 

 

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1    that would have been due on food for human consumption
2    that is to be consumed off the premises where it is sold
3    (other than alcoholic beverages, food consisting of or
4    infused with adult use cannabis, soft drinks, and food
5    that has been prepared for immediate consumption) but for
6    the 0% rate imposed under Public Act 102-700 this
7    amendatory Act of the 102nd General Assembly;
8        9. The signature of the taxpayer; and
9        10. Such other reasonable information as the
10    Department may require.
11    On and after January 1, 2018, except for returns required
12to be filed prior to January 1, 2023 for motor vehicles,
13watercraft, aircraft, and trailers that are required to be
14registered with an agency of this State, with respect to
15retailers whose annual gross receipts average $20,000 or more,
16all returns required to be filed pursuant to this Act shall be
17filed electronically. On and after January 1, 2023, with
18respect to retailers whose annual gross receipts average
19$20,000 or more, all returns required to be filed pursuant to
20this Act, including, but not limited to, returns for motor
21vehicles, watercraft, aircraft, and trailers that are required
22to be registered with an agency of this State, shall be filed
23electronically. Retailers who demonstrate that they do not
24have access to the Internet or demonstrate hardship in filing
25electronically may petition the Department to waive the
26electronic filing requirement.

 

 

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1    If a taxpayer fails to sign a return within 30 days after
2the proper notice and demand for signature by the Department,
3the return shall be considered valid and any amount shown to be
4due on the return shall be deemed assessed.
5    Each return shall be accompanied by the statement of
6prepaid tax issued pursuant to Section 2e for which credit is
7claimed.
8    Prior to October 1, 2003, and on and after September 1,
92004 a retailer may accept a Manufacturer's Purchase Credit
10certification from a purchaser in satisfaction of Use Tax as
11provided in Section 3-85 of the Use Tax Act if the purchaser
12provides the appropriate documentation as required by Section
133-85 of the Use Tax Act. A Manufacturer's Purchase Credit
14certification, accepted by a retailer prior to October 1, 2003
15and on and after September 1, 2004 as provided in Section 3-85
16of the Use Tax Act, may be used by that retailer to satisfy
17Retailers' Occupation Tax liability in the amount claimed in
18the certification, not to exceed 6.25% of the receipts subject
19to tax from a qualifying purchase. A Manufacturer's Purchase
20Credit reported on any original or amended return filed under
21this Act after October 20, 2003 for reporting periods prior to
22September 1, 2004 shall be disallowed. Manufacturer's Purchase
23Credit reported on annual returns due on or after January 1,
242005 will be disallowed for periods prior to September 1,
252004. No Manufacturer's Purchase Credit may be used after
26September 30, 2003 through August 31, 2004 to satisfy any tax

 

 

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1liability imposed under this Act, including any audit
2liability.
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 the business of selling tangible
13    personal property at retail in this State;
14        3. The total amount of taxable receipts received by
15    him during the preceding calendar month from sales of
16    tangible personal property by him during such preceding
17    calendar month, including receipts from charge and time
18    sales, but less all deductions allowed by law;
19        4. The amount of credit provided in Section 2d of this
20    Act;
21        5. The amount of tax due; and
22        6. Such other reasonable information as the Department
23    may require.
24    Every person engaged in the business of selling aviation
25fuel at retail in this State during the preceding calendar
26month shall, instead of reporting and paying tax as otherwise

 

 

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

 

 

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

 

 

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1creditable, such amount shall be disregarded if it is less
2than 50 cents and shall be increased to $1 if it is 50 cents or
3more.
4    Notwithstanding any other provision of this Act to the
5contrary, retailers subject to tax on cannabis shall file all
6cannabis tax returns and shall make all cannabis tax payments
7by electronic means in the manner and form required by the
8Department.
9    Beginning October 1, 1993, a taxpayer who has an average
10monthly tax liability of $150,000 or more shall make all
11payments required by rules of the Department by electronic
12funds transfer. Beginning October 1, 1994, a taxpayer who has
13an average monthly tax liability of $100,000 or more shall
14make all payments required by rules of the Department by
15electronic funds transfer. Beginning October 1, 1995, a
16taxpayer who has an average monthly tax liability of $50,000
17or more shall make all payments required by rules of the
18Department by electronic funds transfer. Beginning October 1,
192000, a taxpayer who has an annual tax liability of $200,000 or
20more shall make all payments required by rules of the
21Department by electronic funds transfer. The term "annual tax
22liability" shall be the sum of the taxpayer's liabilities
23under this Act, and under all other State and local occupation
24and use tax laws administered by the Department, for the
25immediately preceding calendar year. The term "average monthly
26tax liability" shall be the sum of the taxpayer's liabilities

 

 

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

 

 

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

 

 

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

 

 

HB2592- 133 -LRB103 26319 HLH 52680 b

1seller may report the transfer of all aircraft, watercraft,
2motor vehicles or trailers involved in that transaction to the
3Department on the same uniform invoice-transaction reporting
4return form. For purposes of this Section, "watercraft" means
5a Class 2, Class 3, or Class 4 watercraft as defined in Section
63-2 of the Boat Registration and Safety Act, a personal
7watercraft, or any boat equipped with an inboard motor.
8    In addition, with respect to motor vehicles, watercraft,
9aircraft, and trailers that are required to be registered with
10an agency of this State, every person who is engaged in the
11business of leasing or renting such items and who, in
12connection with such business, sells any such item to a
13retailer for the purpose of resale is, notwithstanding any
14other provision of this Section to the contrary, authorized to
15meet the return-filing requirement of this Act by reporting
16the transfer of all the aircraft, watercraft, motor vehicles,
17or trailers transferred for resale during a month to the
18Department on the same uniform invoice-transaction reporting
19return form on or before the 20th of the month following the
20month in which the transfer takes place. Notwithstanding any
21other provision of this Act to the contrary, all returns filed
22under this paragraph must be filed by electronic means in the
23manner and form as required by the Department.
24    Any retailer who sells only motor vehicles, watercraft,
25aircraft, or trailers that are required to be registered with
26an agency of this State, so that all retailers' occupation tax

 

 

HB2592- 134 -LRB103 26319 HLH 52680 b

1liability is required to be reported, and is reported, on such
2transaction reporting returns and who is not otherwise
3required to file monthly or quarterly returns, need not file
4monthly or quarterly returns. However, those retailers shall
5be required to file returns on an annual basis.
6    The transaction reporting return, in the case of motor
7vehicles or trailers that are required to be registered with
8an agency of this State, shall be the same document as the
9Uniform Invoice referred to in Section 5-402 of the Illinois
10Vehicle Code and must show the name and address of the seller;
11the name and address of the purchaser; the amount of the
12selling price 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; such
24other information as is required in Section 5-402 of the
25Illinois Vehicle Code, and such other information as the
26Department may reasonably require.

 

 

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

 

 

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

 

 

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

 

 

HB2592- 138 -LRB103 26319 HLH 52680 b

1vice-president, secretary or treasurer or by the properly
2accredited agent of such corporation.
3    Where the seller is a limited liability company, the
4return filed on behalf of the limited liability company shall
5be signed by a manager, member, or properly accredited agent
6of the limited liability company.
7    Except as provided in this Section, the retailer filing
8the return under this Section shall, at the time of filing such
9return, pay to the Department the amount of tax imposed by this
10Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
11on and after January 1, 1990, or $5 per calendar year,
12whichever is greater, which is allowed to reimburse the
13retailer for the expenses incurred in keeping records,
14preparing and filing returns, remitting the tax and supplying
15data to the Department on request. On and after January 1,
162021, a certified service provider, as defined in the Leveling
17the Playing Field for Illinois Retail Act, filing the return
18under this Section on behalf of a remote retailer shall, at the
19time of such return, pay to the Department the amount of tax
20imposed by this Act less a discount of 1.75%. A remote retailer
21using a certified service provider to file a return on its
22behalf, as provided in the Leveling the Playing Field for
23Illinois Retail Act, is not eligible for the discount. When
24determining the discount allowed under this Section, retailers
25shall include the amount of tax that would have been due at the
261% rate but for the 0% rate imposed under Public Act 102-700

 

 

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1this amendatory Act of the 102nd General Assembly. When
2determining the discount allowed under this Section, retailers
3shall include the amount of tax that would have been due at the
46.25% rate but for the 1.25% rate imposed on sales tax holiday
5items under Public Act 102-700 this amendatory Act of the
6102nd General Assembly. The discount under this Section is not
7allowed for the 1.25% portion of taxes paid on aviation fuel
8that is subject to the revenue use requirements of 49 U.S.C.
947107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to
10Section 2d of this Act shall be included in the amount on which
11such 2.1% or 1.75% discount is computed. In the case of
12retailers who report and pay the tax on a transaction by
13transaction basis, as provided in this Section, such discount
14shall be taken with each such tax remittance instead of when
15such retailer files his periodic return. The discount allowed
16under this Section is allowed only for returns that are filed
17in the manner required by this Act. The Department may
18disallow the discount for retailers whose certificate of
19registration is revoked at the time the return is filed, but
20only if the Department's decision to revoke the certificate of
21registration has become final.
22    Before October 1, 2000, if the taxpayer's average monthly
23tax liability to the Department under this Act, the Use Tax
24Act, the Service Occupation Tax Act, and the Service Use Tax
25Act, excluding any liability for prepaid sales tax to be
26remitted in accordance with Section 2d of this Act, was

 

 

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

 

 

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1prior to January 1, 1987, each payment shall be in an amount
2equal to 22.5% of the taxpayer's actual liability for the
3month or 27.5% of the taxpayer's liability for the same
4calendar month of the preceding year. If the month during
5which such tax liability is incurred begins on or after
6January 1, 1987 and prior to January 1, 1988, each payment
7shall be in an amount equal to 22.5% of the taxpayer's actual
8liability for the month or 26.25% of the taxpayer's liability
9for the same calendar month of the preceding year. If the month
10during which such tax liability is incurred begins on or after
11January 1, 1988, and prior to January 1, 1989, or begins on or
12after January 1, 1996, each payment shall be in an amount equal
13to 22.5% of the taxpayer's actual liability for the month or
1425% of the taxpayer's liability for the same calendar month of
15the preceding year. If the month during which such tax
16liability is incurred begins on or after January 1, 1989, and
17prior to January 1, 1996, each payment shall be in an amount
18equal to 22.5% of the taxpayer's actual liability for the
19month or 25% of the taxpayer's liability for the same calendar
20month of the preceding year or 100% of the taxpayer's actual
21liability for the quarter monthly reporting period. The amount
22of such quarter monthly payments shall be credited against the
23final tax liability of the taxpayer's return for that month.
24Before October 1, 2000, once applicable, the requirement of
25the making of quarter monthly payments to the Department by
26taxpayers having an average monthly tax liability of $10,000

 

 

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

 

 

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1the taxpayer's business has occurred which causes the taxpayer
2to anticipate that his average monthly tax liability for the
3reasonably foreseeable future will fall below the $20,000
4threshold stated above, then such taxpayer may petition the
5Department for a change in such taxpayer's reporting status.
6The Department shall change such taxpayer's reporting status
7unless it finds that such change is seasonal in nature and not
8likely to be long term. Quarter monthly payment status shall
9be determined under this paragraph as if the rate reduction to
100% in Public Act 102-700 this amendatory Act of the 102nd
11General Assembly on food for human consumption that is to be
12consumed off the premises where it is sold (other than
13alcoholic beverages, food consisting of or infused with adult
14use cannabis, soft drinks, and food that has been prepared for
15immediate consumption) had not occurred. For quarter monthly
16payments due under this paragraph on or after July 1, 2023 and
17through June 30, 2024, "25% of the taxpayer's liability for
18the same calendar month of the preceding year" shall be
19determined as if the rate reduction to 0% in Public Act 102-700
20this amendatory Act of the 102nd General Assembly had not
21occurred. Quarter monthly payment status shall be determined
22under this paragraph as if the rate reduction to 1.25% in
23Public Act 102-700 this amendatory Act of the 102nd General
24Assembly on sales tax holiday items had not occurred. For
25quarter monthly payments due on or after July 1, 2023 and
26through June 30, 2024, "25% of the taxpayer's liability for

 

 

HB2592- 144 -LRB103 26319 HLH 52680 b

1the same calendar month of the preceding year" shall be
2determined as if the rate reduction to 1.25% in Public Act
3102-700 this amendatory Act of the 102nd General Assembly on
4sales tax holiday items had not occurred. If any such quarter
5monthly payment is not paid at the time or in the amount
6required by this Section, then the taxpayer shall be liable
7for penalties and interest on the difference between the
8minimum amount due as a payment and the amount of such quarter
9monthly payment actually and timely paid, except insofar as
10the taxpayer has previously made payments for that month to
11the Department in excess of the minimum payments previously
12due as provided in this Section. The Department shall make
13reasonable rules and regulations to govern the quarter monthly
14payment amount and quarter monthly payment dates for taxpayers
15who file on other than a calendar monthly basis.
16    The provisions of this paragraph apply before October 1,
172001. Without regard to whether a taxpayer is required to make
18quarter monthly payments as specified above, any taxpayer who
19is required by Section 2d of this Act to collect and remit
20prepaid taxes and has collected prepaid taxes which average in
21excess of $25,000 per month during the preceding 2 complete
22calendar quarters, shall file a return with the Department as
23required by Section 2f and shall make payments to the
24Department on or before the 7th, 15th, 22nd and last day of the
25month during which such liability is incurred. If the month
26during which such tax liability is incurred began prior to

 

 

HB2592- 145 -LRB103 26319 HLH 52680 b

1September 1, 1985 (the effective date of Public Act 84-221),
2each payment shall be in an amount not less than 22.5% of the
3taxpayer's actual liability under Section 2d. If the month
4during which such tax liability is incurred begins on or after
5January 1, 1986, each payment shall be in an amount equal to
622.5% of the taxpayer's actual liability for the month or
727.5% of the taxpayer's liability for the same calendar month
8of the preceding calendar year. If the month during which such
9tax liability is incurred begins on or after January 1, 1987,
10each payment shall be in an amount equal to 22.5% of the
11taxpayer's actual liability for the month or 26.25% of the
12taxpayer's liability for the same calendar month of the
13preceding year. The amount of such quarter monthly payments
14shall be credited against the final tax liability of the
15taxpayer's return for that month filed under this Section or
16Section 2f, as the case may be. Once applicable, the
17requirement of the making of quarter monthly payments to the
18Department pursuant to this paragraph shall continue until
19such taxpayer's average monthly prepaid tax collections during
20the preceding 2 complete calendar quarters is $25,000 or less.
21If any such quarter monthly payment is not paid at the time or
22in the amount required, the taxpayer shall be liable for
23penalties and interest on such difference, except insofar as
24the taxpayer has previously made payments for that month in
25excess of the minimum payments previously due.
26    The provisions of this paragraph apply on and after

 

 

HB2592- 146 -LRB103 26319 HLH 52680 b

1October 1, 2001. Without regard to whether a taxpayer is
2required to make quarter monthly payments as specified above,
3any taxpayer who is required by Section 2d of this Act to
4collect and remit prepaid taxes and has collected prepaid
5taxes that average in excess of $20,000 per month during the
6preceding 4 complete calendar quarters shall file a return
7with the Department as required by Section 2f and shall make
8payments to the Department on or before the 7th, 15th, 22nd and
9last day of the month during which the liability is incurred.
10Each payment shall be in an amount equal to 22.5% of the
11taxpayer's actual liability for the month or 25% of the
12taxpayer's liability for the same calendar month of the
13preceding year. The amount of the quarter monthly payments
14shall be credited against the final tax liability of the
15taxpayer's return for that month filed under this Section or
16Section 2f, as the case may be. Once applicable, the
17requirement of the making of quarter monthly payments to the
18Department pursuant to this paragraph shall continue until the
19taxpayer's average monthly prepaid tax collections during the
20preceding 4 complete calendar quarters (excluding the month of
21highest liability and the month of lowest liability) is less
22than $19,000 or until such taxpayer's average monthly
23liability to the Department as computed for each calendar
24quarter of the 4 preceding complete calendar quarters is less
25than $20,000. If any such quarter monthly payment is not paid
26at the time or in the amount required, the taxpayer shall be

 

 

HB2592- 147 -LRB103 26319 HLH 52680 b

1liable for penalties and interest on such difference, except
2insofar as the taxpayer has previously made payments for that
3month in excess of the minimum payments previously due.
4    If any payment provided for in this Section exceeds the
5taxpayer's liabilities under this Act, the Use Tax Act, the
6Service Occupation Tax Act and the Service Use Tax Act, as
7shown on an original monthly return, the Department shall, if
8requested by the taxpayer, issue to the taxpayer a credit
9memorandum no later than 30 days after the date of payment. The
10credit evidenced by such credit memorandum may be assigned by
11the taxpayer to a similar taxpayer under this Act, the Use Tax
12Act, the Service Occupation Tax Act or the Service Use Tax Act,
13in accordance with reasonable rules and regulations to be
14prescribed by the Department. If no such request is made, the
15taxpayer may credit such excess payment against tax liability
16subsequently to be remitted to the Department under this Act,
17the Use Tax Act, the Service Occupation Tax Act or the Service
18Use Tax Act, in accordance with reasonable rules and
19regulations prescribed by the Department. If the Department
20subsequently determined that all or any part of the credit
21taken was not actually due to the taxpayer, the taxpayer's
222.1% and 1.75% vendor's discount shall be reduced by 2.1% or
231.75% of the difference between the credit taken and that
24actually due, and that taxpayer shall be liable for penalties
25and interest on such difference.
26    If a retailer of motor fuel is entitled to a credit under

 

 

HB2592- 148 -LRB103 26319 HLH 52680 b

1Section 2d of this Act which exceeds the taxpayer's liability
2to the Department under this Act for the month for which the
3taxpayer is filing a return, the Department shall issue the
4taxpayer a credit memorandum for the excess.
5    Beginning January 1, 1990, each month the Department shall
6pay into the Local Government Tax Fund, a special fund in the
7State treasury which is hereby created, the net revenue
8realized for the preceding month from the 1% tax imposed under
9this Act.
10    Beginning January 1, 1990, each month the Department shall
11pay into the County and Mass Transit District Fund, a special
12fund in the State treasury which is hereby created, 4% of the
13net revenue realized for the preceding month from the 6.25%
14general rate other than aviation fuel sold on or after
15December 1, 2019. This exception for aviation fuel only
16applies for so long as the revenue use requirements of 49
17U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
18    Beginning August 1, 2000, and beginning again on August 1,
192023, each month the Department shall pay into the County and
20Mass Transit District Fund 20% of the net revenue realized for
21the preceding month from the 1.25% rate on the selling price of
22motor fuel and gasohol. If, in any month, the tax on sales tax
23holiday items, as defined in Section 2-8, is imposed at the
24rate of 1.25%, then the Department shall pay 20% of the net
25revenue realized for that month from the 1.25% rate on the
26selling price of sales tax holiday items into the County and

 

 

HB2592- 149 -LRB103 26319 HLH 52680 b

1Mass Transit District Fund.
2    Beginning January 1, 1990, each month the Department shall
3pay into the Local Government Tax Fund 16% of the net revenue
4realized for the preceding month from the 6.25% general rate
5on the selling price of tangible personal property other than
6aviation fuel sold on or after December 1, 2019. This
7exception for aviation fuel only applies for so long as the
8revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
947133 are binding on the State.
10    For aviation fuel sold on or after December 1, 2019, each
11month the Department shall pay into the State Aviation Program
12Fund 20% of the net revenue realized for the preceding month
13from the 6.25% general rate on the selling price of aviation
14fuel, less an amount estimated by the Department to be
15required for refunds of the 20% portion of the tax on aviation
16fuel under this Act, which amount shall be deposited into the
17Aviation Fuel Sales Tax Refund Fund. The Department shall only
18pay moneys into the State Aviation Program Fund and the
19Aviation Fuel Sales Tax Refund Fund under this Act for so long
20as the revenue use requirements of 49 U.S.C. 47107(b) and 49
21U.S.C. 47133 are binding on the State.
22    Beginning August 1, 2000, and beginning again on August 1,
232023, each month the Department shall pay into the Local
24Government Tax Fund 80% of the net revenue realized for the
25preceding month from the 1.25% rate on the selling price of
26motor fuel and gasohol. If, in any month, the tax on sales tax

 

 

HB2592- 150 -LRB103 26319 HLH 52680 b

1holiday items, as defined in Section 2-8, is imposed at the
2rate of 1.25%, then the Department shall pay 80% of the net
3revenue realized for that month from the 1.25% rate on the
4selling 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

 

 

HB2592- 151 -LRB103 26319 HLH 52680 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

 

 

HB2592- 152 -LRB103 26319 HLH 52680 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

 

 

HB2592- 153 -LRB103 26319 HLH 52680 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

 

 

HB2592- 154 -LRB103 26319 HLH 52680 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

 

 

HB2592- 155 -LRB103 26319 HLH 52680 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

 

 

HB2592- 156 -LRB103 26319 HLH 52680 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

 

 

HB2592- 157 -LRB103 26319 HLH 52680 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

 

 

HB2592- 158 -LRB103 26319 HLH 52680 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

 

 

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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

 

 

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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

 

 

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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

 

 

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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

 

 

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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

 

 

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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

 

 

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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

 

 

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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

 

 

HB2592- 167 -LRB103 26319 HLH 52680 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; 102-1019, eff.
231-1-23; revised 12-13-22.)
 
24    Section 99. Effective date. This Act takes effect upon
25becoming law.