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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 1. Short title. This Act may be cited as the | |||||||||||||||||||
5 | Megaproject Sports and Entertainment Facility Admission Tax | |||||||||||||||||||
6 | Act. | |||||||||||||||||||
7 | Section 5. Definitions. As used in this Act: | |||||||||||||||||||
8 | "Department" means the Department of Revenue. | |||||||||||||||||||
9 | "Megaproject property" means property covered by a | |||||||||||||||||||
10 | megaproject certificate issued pursuant to Division 22 of | |||||||||||||||||||
11 | Article 10 of the Property Tax Code. | |||||||||||||||||||
12 | "Owner" means the owner of a sports and entertainment | |||||||||||||||||||
13 | facility located on megaproject property. | |||||||||||||||||||
14 | "Person" means any individual, partnership, corporation, | |||||||||||||||||||
15 | association, governmental subdivision, or public or private | |||||||||||||||||||
16 | organization. | |||||||||||||||||||
17 | "Sports and entertainment facility" means a stadium, | |||||||||||||||||||
18 | arena, or other similar structure for the holding of athletic | |||||||||||||||||||
19 | contests and other events and gatherings, including, but not | |||||||||||||||||||
20 | limited to, the following: baseball events, football events, | |||||||||||||||||||
21 | and automobile racing; musical, dramatic, and other artistic, | |||||||||||||||||||
22 | cultural, or social events; public meetings; and other public | |||||||||||||||||||
23 | events. |
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1 | Section 10. Tax imposed. Beginning on the first day of the | ||||||
2 | first month to occur not less than 60 days after the Department | ||||||
3 | issues a megaproject certificate pursuant to Division 22 of | ||||||
4 | Article 10 of the Property Tax Code and continuing through the | ||||||
5 | last day of the calendar month in which the incentive period | ||||||
6 | expires, as defined in Section 10-910 of the Property Tax | ||||||
7 | Code, a tax is imposed upon admission to a sports and | ||||||
8 | entertainment facility located on the megaproject property. | ||||||
9 | The rate of the tax under this Act is $3 for each individual | ||||||
10 | admitted to the sports and entertainment facility. The owner | ||||||
11 | shall collect and remit the tax imposed under this Act. The tax | ||||||
12 | under this Act shall be paid on a per-admission basis, except | ||||||
13 | that an individual who exits a sports and entertainment | ||||||
14 | facility and reenters that sports and entertainment facility | ||||||
15 | on the same day shall be subject only to the initial admission | ||||||
16 | tax. The Department may issue tax-free passes to agents of the | ||||||
17 | owner, employees of the owner, and other persons who provide | ||||||
18 | goods and services at the sports and entertainment facility | ||||||
19 | pursuant to a contract or agreement with the owner. Those | ||||||
20 | tax-free passes shall allow those individuals to access the | ||||||
21 | sports and entertainment facility without incurring the tax | ||||||
22 | imposed under this Act. | ||||||
23 | Section 15. Returns. | ||||||
24 | (a) On or before the 25th day of each calendar month, each |
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1 | person who is required to collect and remit the tax under this | ||||||
2 | Act shall file a return with the Department stating: | ||||||
3 | (1) the name of the person required to collect and | ||||||
4 | remit the tax; | ||||||
5 | (2) the address of the person's principal place of | ||||||
6 | business; | ||||||
7 | (3) the address of the sports and entertainment | ||||||
8 | facility; | ||||||
9 | (4) the number of taxable admissions to the sports and | ||||||
10 | entertainment facility during the period covered by the | ||||||
11 | return; | ||||||
12 | (5) the total amount of tax due under this Act for the | ||||||
13 | period covered by the return; and | ||||||
14 | (6) such other information as the Department may | ||||||
15 | require. | ||||||
16 | (b) The person filing the return under this Act shall, at | ||||||
17 | the time of filing the return, pay to the Department the amount | ||||||
18 | of tax imposed by this Act. | ||||||
19 | Section 17. Sports Facilities Bond Repayment Trust Fund; | ||||||
20 | distribution of proceeds. | ||||||
21 | (a) Within 90 days after the effective date of this Act, | ||||||
22 | the Department shall certify the reimbursement amount to the | ||||||
23 | State Comptroller and the State Treasurer. For the purposes of | ||||||
24 | this Section, the reimbursement amount is an amount equal to | ||||||
25 | the sum of (i) the total amount paid into the Illinois Sports |
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1 | Facilities Fund under Section 13.1 of the State Revenue | ||||||
2 | Sharing Act and Section 6 of the Hotel Operators' Occupation | ||||||
3 | Tax Act on or after June 1, 2001 (the effective date of Public | ||||||
4 | Act 91-935) and before the effective date of this Act as a | ||||||
5 | reallocation of moneys due to the City of Chicago from the | ||||||
6 | Local Government Distributive Fund and (ii) the amount | ||||||
7 | projected by the Department to be paid into the Illinois | ||||||
8 | Sports Facilities Fund under Section 13.1 of the State Revenue | ||||||
9 | Sharing Act and Section 6 of the Hotel Operators' Occupation | ||||||
10 | Tax Act on or after the effective date of this Act as a | ||||||
11 | reallocation of moneys due to the City of Chicago from the | ||||||
12 | Local Government Distributive Fund. | ||||||
13 | (b) The Sports Facilities Bond Repayment Trust Fund is | ||||||
14 | hereby created as a trust fund to be held outside of the State | ||||||
15 | Treasury with the State Treasurer, ex officio, as custodian. | ||||||
16 | Moneys in the Trust Fund shall be used solely as provided in | ||||||
17 | this Section. All deposits into the Trust Fund shall be held in | ||||||
18 | the Trust Fund by the State Treasurer separate and apart from | ||||||
19 | all public moneys or funds of this State. Any interest earned | ||||||
20 | on moneys in the Sports Facilities Bond Repayment Trust Fund | ||||||
21 | shall be deposited into the Sports Facilities Bond Repayment | ||||||
22 | Trust Fund. Moneys in the Sports Facilities Bond Repayment | ||||||
23 | Trust Fund shall be paid to the City of Chicago upon order of | ||||||
24 | the Comptroller and in accordance with the directions | ||||||
25 | contained in the certification under subsection (a). | ||||||
26 | (c) The proceeds of the tax imposed under this Act shall be |
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1 | paid into the Sports Facilities Bond Repayment Trust Fund | ||||||
2 | until the total reimbursement amount has been paid into the | ||||||
3 | Sports Facilities Bond Repayment Trust Fund. Once the total | ||||||
4 | reimbursement amount has been deposited into the Sports | ||||||
5 | Facilities Bond Repayment Trust Fund, the proceeds of the tax | ||||||
6 | under this Act shall be paid into the Common School Fund. | ||||||
7 | Section 20. Incorporation of the Retailers' Occupation Tax | ||||||
8 | Act and the Uniform Penalty and Interest Act. The Department | ||||||
9 | shall administer and collect the admission tax imposed by this | ||||||
10 | Act, to the extent practicable, in a manner consistent with | ||||||
11 | the provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, | ||||||
12 | 5i, 5j, 6, 6a, 6b, 6c, 8, 9 and 10 of the Retailers' Occupation | ||||||
13 | Tax Act and Section 3-7 of the Uniform Penalty and Interest | ||||||
14 | Act. | ||||||
15 | Section 25. Rulemaking. The Department shall adopt rules | ||||||
16 | necessary for the implementation of this Act. | ||||||
17 | Section 900. The State Finance Act is amended by adding | ||||||
18 | Sections 5.990 and 6z-139 as follows: | ||||||
19 | (30 ILCS 105/5.990 new) | ||||||
20 | Sec. 5.990. The Arlington Megaproject Infrastructure Fund. | ||||||
21 | (30 ILCS 105/6z-139 new) |
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1 | Sec. 6z-139. The Arlington Megaproject Infrastructure | ||||||
2 | Fund. | ||||||
3 | (a) The Arlington Megaproject Infrastructure Fund is | ||||||
4 | created as a special fund in the State treasury. The entities | ||||||
5 | receiving disbursements under subsection (b) of this Section | ||||||
6 | may use funds received from the Arlington Megaproject | ||||||
7 | Infrastructure Fund only for capital projects and | ||||||
8 | infrastructure improvements. All interest earned on moneys in | ||||||
9 | the Fund shall be deposited into the Fund. The Fund shall not | ||||||
10 | be subject to administrative charges or chargebacks, | ||||||
11 | including, but not limited to, those authorized under Section | ||||||
12 | 8h. | ||||||
13 | (b) On or before the last day of each month, the State | ||||||
14 | Treasurer and the State Comptroller shall distribute the | ||||||
15 | available balance in the Arlington Megaproject Infrastructure | ||||||
16 | Fund as follows: | ||||||
17 | (1) 35% to the Village of Arlington Heights; | ||||||
18 | (2) 10% to Cook County; | ||||||
19 | (6) 10% to the Village of Palatine; | ||||||
20 | (8) 10% to the City of Rolling Meadows; and | ||||||
21 | (3) 7% to the Village of Buffalo Grove; | ||||||
22 | (4) 7% to the Village of Elk Grove Village; | ||||||
23 | (5) 7% to the Village of Mount Prospect; | ||||||
24 | (7) 7% to the City of Prospect Heights; | ||||||
25 | (9) 7% to the Village of Wheeling. |
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1 | Section 905. The Use Tax Act is amended by changing | ||||||
2 | Sections 3-5 and 9 as follows:
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3 | (35 ILCS 105/3-5)
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4 | Sec. 3-5. Exemptions. Use of the following tangible | ||||||
5 | personal property is exempt from the tax imposed by this Act:
| ||||||
6 | (1) Personal property purchased from a corporation, | ||||||
7 | society, association,
foundation, institution, or | ||||||
8 | organization, other than a limited liability
company, that is | ||||||
9 | organized and operated as a not-for-profit service enterprise
| ||||||
10 | for the benefit of persons 65 years of age or older if the | ||||||
11 | personal property was not purchased by the enterprise for the | ||||||
12 | purpose of resale by the
enterprise.
| ||||||
13 | (2) Personal property purchased by a not-for-profit | ||||||
14 | Illinois county
fair association for use in conducting, | ||||||
15 | operating, or promoting the
county fair.
| ||||||
16 | (3) Personal property purchased by a not-for-profit
arts | ||||||
17 | or cultural organization that establishes, by proof required | ||||||
18 | by the
Department by
rule, that it has received an exemption | ||||||
19 | under Section 501(c)(3) of the Internal
Revenue Code and that | ||||||
20 | is organized and operated primarily for the
presentation
or | ||||||
21 | support of arts or cultural programming, activities, or | ||||||
22 | services. These
organizations include, but are not limited to, | ||||||
23 | music and dramatic arts
organizations such as symphony | ||||||
24 | orchestras and theatrical groups, arts and
cultural service | ||||||
25 | organizations, local arts councils, visual arts organizations,
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1 | and media arts organizations.
On and after July 1, 2001 (the | ||||||
2 | effective date of Public Act 92-35), however, an entity | ||||||
3 | otherwise eligible for this exemption shall not
make tax-free | ||||||
4 | purchases unless it has an active identification number issued | ||||||
5 | by
the Department.
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6 | (4) Personal property purchased by a governmental body, by | ||||||
7 | a
corporation, society, association, foundation, or | ||||||
8 | institution organized and
operated exclusively for charitable, | ||||||
9 | religious, or educational purposes, or
by a not-for-profit | ||||||
10 | corporation, society, association, foundation,
institution, or | ||||||
11 | organization that has no compensated officers or employees
and | ||||||
12 | that is organized and operated primarily for the recreation of | ||||||
13 | persons
55 years of age or older. A limited liability company | ||||||
14 | may qualify for the
exemption under this paragraph only if the | ||||||
15 | limited liability company is
organized and operated | ||||||
16 | exclusively for educational purposes. On and after July
1, | ||||||
17 | 1987, however, no entity otherwise eligible for this exemption | ||||||
18 | shall make
tax-free purchases unless it has an active | ||||||
19 | exemption identification number
issued by the Department.
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20 | (5) Until July 1, 2003, a passenger car that is a | ||||||
21 | replacement vehicle to
the extent that the
purchase price of | ||||||
22 | the car is subject to the Replacement Vehicle Tax.
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23 | (6) Until July 1, 2003 and beginning again on September 1, | ||||||
24 | 2004 through August 30, 2014, graphic arts machinery and | ||||||
25 | equipment, including
repair and replacement
parts, both new | ||||||
26 | and used, and including that manufactured on special order,
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1 | certified by the purchaser to be used primarily for graphic | ||||||
2 | arts production,
and including machinery and equipment | ||||||
3 | purchased for lease.
Equipment includes chemicals or chemicals | ||||||
4 | acting as catalysts but only if
the
chemicals or chemicals | ||||||
5 | acting as catalysts effect a direct and immediate change
upon | ||||||
6 | a graphic arts product. Beginning on July 1, 2017, graphic | ||||||
7 | arts machinery and equipment is included in the manufacturing | ||||||
8 | and assembling machinery and equipment exemption under | ||||||
9 | paragraph (18).
| ||||||
10 | (7) Farm chemicals.
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11 | (8) Legal tender, currency, medallions, or gold or silver | ||||||
12 | coinage issued by
the State of Illinois, the government of the | ||||||
13 | United States of America, or the
government of any foreign | ||||||
14 | country, and bullion.
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15 | (9) Personal property purchased from a teacher-sponsored | ||||||
16 | student
organization affiliated with an elementary or | ||||||
17 | secondary school located in
Illinois.
| ||||||
18 | (10) A motor vehicle that is used for automobile renting, | ||||||
19 | as defined in the
Automobile Renting Occupation and Use Tax | ||||||
20 | Act.
| ||||||
21 | (11) Farm machinery and equipment, both new and used,
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22 | including that manufactured on special order, certified by the | ||||||
23 | purchaser
to be used primarily for production agriculture or | ||||||
24 | State or federal
agricultural programs, including individual | ||||||
25 | replacement parts for
the machinery and equipment, including | ||||||
26 | machinery and equipment
purchased
for lease,
and including |
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1 | implements of husbandry defined in Section 1-130 of
the | ||||||
2 | Illinois Vehicle Code, farm machinery and agricultural | ||||||
3 | chemical and
fertilizer spreaders, and nurse wagons required | ||||||
4 | to be registered
under Section 3-809 of the Illinois Vehicle | ||||||
5 | Code,
but excluding other motor
vehicles required to be
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6 | registered under the Illinois Vehicle Code.
Horticultural | ||||||
7 | polyhouses or hoop houses used for propagating, growing, or
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8 | overwintering plants shall be considered farm machinery and | ||||||
9 | equipment under
this item (11).
Agricultural chemical tender | ||||||
10 | tanks and dry boxes shall include units sold
separately from a | ||||||
11 | motor vehicle required to be licensed and units sold mounted
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12 | on a motor vehicle required to be licensed if the selling price | ||||||
13 | of the tender
is separately stated.
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14 | Farm machinery and equipment shall include precision | ||||||
15 | farming equipment
that is
installed or purchased to be | ||||||
16 | installed on farm machinery and equipment
including, but not | ||||||
17 | limited to, tractors, harvesters, sprayers, planters,
seeders, | ||||||
18 | or spreaders.
Precision farming equipment includes, but is not | ||||||
19 | limited to, soil testing
sensors, computers, monitors, | ||||||
20 | software, global positioning
and mapping systems, and other | ||||||
21 | such equipment.
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22 | Farm machinery and equipment also includes computers, | ||||||
23 | sensors, software, and
related equipment used primarily in the
| ||||||
24 | computer-assisted operation of production agriculture | ||||||
25 | facilities, equipment,
and
activities such as, but not limited | ||||||
26 | to,
the collection, monitoring, and correlation of
animal and |
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1 | crop data for the purpose of
formulating animal diets and | ||||||
2 | agricultural chemicals. This item (11) is exempt
from the | ||||||
3 | provisions of
Section 3-90.
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4 | (12) Until June 30, 2013, fuel and petroleum products sold | ||||||
5 | to or used by an air common
carrier, certified by the carrier | ||||||
6 | to be used for consumption, shipment, or
storage in the | ||||||
7 | conduct of its business as an air common carrier, for a
flight | ||||||
8 | destined for or returning from a location or locations
outside | ||||||
9 | the United States without regard to previous or subsequent | ||||||
10 | domestic
stopovers.
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11 | Beginning July 1, 2013, fuel and petroleum products sold | ||||||
12 | to or used by an air carrier, certified by the carrier to be | ||||||
13 | used for consumption, shipment, or storage in the conduct of | ||||||
14 | its business as an air common carrier, for a flight that (i) is | ||||||
15 | engaged in foreign trade or is engaged in trade between the | ||||||
16 | United States and any of its possessions and (ii) transports | ||||||
17 | at least one individual or package for hire from the city of | ||||||
18 | origination to the city of final destination on the same | ||||||
19 | aircraft, without regard to a change in the flight number of | ||||||
20 | that aircraft. | ||||||
21 | (13) Proceeds of mandatory service charges separately
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22 | stated on customers' bills for the purchase and consumption of | ||||||
23 | food and
beverages purchased at retail from a retailer, to the | ||||||
24 | extent that the proceeds
of the service charge are in fact | ||||||
25 | turned over as tips or as a substitute
for tips to the | ||||||
26 | employees who participate directly in preparing, serving,
|
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1 | hosting or cleaning up the food or beverage function with | ||||||
2 | respect to which
the service charge is imposed.
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3 | (14) Until July 1, 2003, oil field exploration, drilling, | ||||||
4 | and production
equipment,
including (i) rigs and parts of | ||||||
5 | rigs, rotary
rigs, cable tool rigs, and workover rigs, (ii) | ||||||
6 | pipe and tubular goods,
including casing and drill strings, | ||||||
7 | (iii) pumps and pump-jack units, (iv)
storage tanks and flow | ||||||
8 | lines, (v) any individual replacement part for oil
field | ||||||
9 | exploration, drilling, and production equipment, and (vi) | ||||||
10 | machinery and
equipment purchased
for lease; but excluding | ||||||
11 | motor vehicles required to be registered under the
Illinois | ||||||
12 | Vehicle Code.
| ||||||
13 | (15) Photoprocessing machinery and equipment, including | ||||||
14 | repair and
replacement parts, both new and used, including | ||||||
15 | that
manufactured on special order, certified by the purchaser | ||||||
16 | to be used
primarily for photoprocessing, and including
| ||||||
17 | photoprocessing machinery and equipment purchased for lease.
| ||||||
18 | (16) Until July 1, 2028, coal and aggregate exploration, | ||||||
19 | mining, off-highway hauling,
processing, maintenance, and | ||||||
20 | reclamation equipment,
including replacement parts and | ||||||
21 | equipment, and
including equipment purchased for lease, but | ||||||
22 | excluding motor
vehicles required to be registered under the | ||||||
23 | Illinois Vehicle Code. The changes made to this Section by | ||||||
24 | Public Act 97-767 apply on and after July 1, 2003, but no claim | ||||||
25 | for credit or refund is allowed on or after August 16, 2013 | ||||||
26 | (the effective date of Public Act 98-456)
for such taxes paid |
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| |||||||
1 | during the period beginning July 1, 2003 and ending on August | ||||||
2 | 16, 2013 (the effective date of Public Act 98-456).
| ||||||
3 | (17) Until July 1, 2003, distillation machinery and | ||||||
4 | equipment, sold as a
unit or kit,
assembled or installed by the | ||||||
5 | retailer, certified by the user to be used
only for the | ||||||
6 | production of ethyl alcohol that will be used for consumption
| ||||||
7 | as motor fuel or as a component of motor fuel for the personal | ||||||
8 | use of the
user, and not subject to sale or resale.
| ||||||
9 | (18) Manufacturing and assembling machinery and equipment | ||||||
10 | used
primarily in the process of manufacturing or assembling | ||||||
11 | tangible
personal property for wholesale or retail sale or | ||||||
12 | lease, whether that sale
or lease is made directly by the | ||||||
13 | manufacturer or by some other person,
whether the materials | ||||||
14 | used in the process are
owned by the manufacturer or some other | ||||||
15 | person, or whether that sale or
lease is made apart from or as | ||||||
16 | an incident to the seller's engaging in
the service occupation | ||||||
17 | of producing machines, tools, dies, jigs,
patterns, gauges, or | ||||||
18 | other similar items of no commercial value on
special order | ||||||
19 | for a particular purchaser. The exemption provided by this | ||||||
20 | paragraph (18) includes production related tangible personal | ||||||
21 | property, as defined in Section 3-50, purchased on or after | ||||||
22 | July 1, 2019. The exemption provided by this paragraph (18) | ||||||
23 | does not include machinery and equipment used in (i) the | ||||||
24 | generation of electricity for wholesale or retail sale; (ii) | ||||||
25 | the generation or treatment of natural or artificial gas for | ||||||
26 | wholesale or retail sale that is delivered to customers |
| |||||||
| |||||||
1 | through pipes, pipelines, or mains; or (iii) the treatment of | ||||||
2 | water for wholesale or retail sale that is delivered to | ||||||
3 | customers through pipes, pipelines, or mains. The provisions | ||||||
4 | of Public Act 98-583 are declaratory of existing law as to the | ||||||
5 | meaning and scope of this exemption. Beginning on July 1, | ||||||
6 | 2017, the exemption provided by this paragraph (18) includes, | ||||||
7 | but is not limited to, graphic arts machinery and equipment, | ||||||
8 | as defined in paragraph (6) of this Section.
| ||||||
9 | (19) Personal property delivered to a purchaser or | ||||||
10 | purchaser's donee
inside Illinois when the purchase order for | ||||||
11 | that personal property was
received by a florist located | ||||||
12 | outside Illinois who has a florist located
inside Illinois | ||||||
13 | deliver the personal property.
| ||||||
14 | (20) Semen used for artificial insemination of livestock | ||||||
15 | for direct
agricultural production.
| ||||||
16 | (21) Horses, or interests in horses, registered with and | ||||||
17 | meeting the
requirements of any of the
Arabian Horse Club | ||||||
18 | Registry of America, Appaloosa Horse Club, American Quarter
| ||||||
19 | Horse Association, United States
Trotting Association, or | ||||||
20 | Jockey Club, as appropriate, used for
purposes of breeding or | ||||||
21 | racing for prizes. This item (21) is exempt from the | ||||||
22 | provisions of Section 3-90, and the exemption provided for | ||||||
23 | under this item (21) applies for all periods beginning May 30, | ||||||
24 | 1995, but no claim for credit or refund is allowed on or after | ||||||
25 | January 1, 2008
for such taxes paid during the period | ||||||
26 | beginning May 30, 2000 and ending on January 1, 2008.
|
| |||||||
| |||||||
1 | (22) Computers and communications equipment utilized for | ||||||
2 | any
hospital
purpose
and equipment used in the diagnosis,
| ||||||
3 | analysis, or treatment of hospital patients purchased by a | ||||||
4 | lessor who leases
the
equipment, under a lease of one year or | ||||||
5 | longer executed or in effect at the
time the lessor would | ||||||
6 | otherwise be subject to the tax imposed by this Act, to a
| ||||||
7 | hospital
that has been issued an active tax exemption | ||||||
8 | identification number by
the
Department under Section 1g of | ||||||
9 | the Retailers' Occupation Tax Act. If the
equipment is leased | ||||||
10 | in a manner that does not qualify for
this exemption or is used | ||||||
11 | in any other non-exempt manner, the lessor
shall be liable for | ||||||
12 | the
tax imposed under this Act or the Service Use Tax Act, as | ||||||
13 | the case may
be, based on the fair market value of the property | ||||||
14 | at the time the
non-qualifying use occurs. No lessor shall | ||||||
15 | collect or attempt to collect an
amount (however
designated) | ||||||
16 | that purports to reimburse that lessor for the tax imposed by | ||||||
17 | this
Act or the Service Use Tax Act, as the case may be, if the | ||||||
18 | tax has not been
paid by the lessor. If a lessor improperly | ||||||
19 | collects any such amount from the
lessee, the lessee shall | ||||||
20 | have a legal right to claim a refund of that amount
from the | ||||||
21 | lessor. If, however, that amount is not refunded to the lessee | ||||||
22 | for
any reason, the lessor is liable to pay that amount to the | ||||||
23 | Department.
| ||||||
24 | (23) Personal property purchased by a lessor who leases | ||||||
25 | the
property, under
a
lease of
one year or longer executed or | ||||||
26 | in effect at the time
the lessor would otherwise be subject to |
| |||||||
| |||||||
1 | the tax imposed by this Act,
to a governmental body
that has | ||||||
2 | been issued an active sales tax exemption identification | ||||||
3 | number by the
Department under Section 1g of the Retailers' | ||||||
4 | Occupation Tax Act.
If the
property is leased in a manner that | ||||||
5 | does not qualify for
this exemption
or used in any other | ||||||
6 | non-exempt manner, the lessor shall be liable for the
tax | ||||||
7 | imposed under this Act or the Service Use Tax Act, as the case | ||||||
8 | may
be, based on the fair market value of the property at the | ||||||
9 | time the
non-qualifying use occurs. No lessor shall collect or | ||||||
10 | attempt to collect an
amount (however
designated) that | ||||||
11 | purports to reimburse that lessor for the tax imposed by this
| ||||||
12 | Act or the Service Use Tax Act, as the case may be, if the tax | ||||||
13 | has not been
paid by the lessor. If a lessor improperly | ||||||
14 | collects any such amount from the
lessee, the lessee shall | ||||||
15 | have a legal right to claim a refund of that amount
from the | ||||||
16 | lessor. If, however, that amount is not refunded to the lessee | ||||||
17 | for
any reason, the lessor is liable to pay that amount to the | ||||||
18 | Department.
| ||||||
19 | (24) Beginning with taxable years ending on or after | ||||||
20 | December
31, 1995
and
ending with taxable years ending on or | ||||||
21 | before December 31, 2004,
personal property that is
donated | ||||||
22 | for disaster relief to be used in a State or federally declared
| ||||||
23 | disaster area in Illinois or bordering Illinois by a | ||||||
24 | manufacturer or retailer
that is registered in this State to a | ||||||
25 | corporation, society, association,
foundation, or institution | ||||||
26 | that has been issued a sales tax exemption
identification |
| |||||||
| |||||||
1 | number by the Department that assists victims of the disaster
| ||||||
2 | who reside within the declared disaster area.
| ||||||
3 | (25) Beginning with taxable years ending on or after | ||||||
4 | December
31, 1995 and
ending with taxable years ending on or | ||||||
5 | before December 31, 2004, personal
property that is used in | ||||||
6 | the performance of infrastructure repairs in this
State, | ||||||
7 | including but not limited to municipal roads and streets, | ||||||
8 | access roads,
bridges, sidewalks, waste disposal systems, | ||||||
9 | water and sewer line extensions,
water distribution and | ||||||
10 | purification facilities, storm water drainage and
retention | ||||||
11 | facilities, and sewage treatment facilities, resulting from a | ||||||
12 | State
or federally declared disaster in Illinois or bordering | ||||||
13 | Illinois when such
repairs are initiated on facilities located | ||||||
14 | in the declared disaster area
within 6 months after the | ||||||
15 | disaster.
| ||||||
16 | (26) Beginning July 1, 1999, game or game birds purchased | ||||||
17 | at a "game
breeding
and hunting preserve area" as that term is
| ||||||
18 | used in
the Wildlife Code. This paragraph is exempt from the | ||||||
19 | provisions
of
Section 3-90.
| ||||||
20 | (27) A motor vehicle, as that term is defined in Section | ||||||
21 | 1-146
of the
Illinois
Vehicle Code, that is donated to a | ||||||
22 | corporation, limited liability company,
society, association, | ||||||
23 | foundation, or institution that is determined by the
| ||||||
24 | Department to be organized and operated exclusively for | ||||||
25 | educational purposes.
For purposes of this exemption, "a | ||||||
26 | corporation, limited liability company,
society, association, |
| |||||||
| |||||||
1 | foundation, or institution organized and operated
exclusively | ||||||
2 | for educational purposes" means all tax-supported public | ||||||
3 | schools,
private schools that offer systematic instruction in | ||||||
4 | useful branches of
learning by methods common to public | ||||||
5 | schools and that compare favorably in
their scope and | ||||||
6 | intensity with the course of study presented in tax-supported
| ||||||
7 | schools, and vocational or technical schools or institutes | ||||||
8 | organized and
operated exclusively to provide a course of | ||||||
9 | study of not less than 6 weeks
duration and designed to prepare | ||||||
10 | individuals to follow a trade or to pursue a
manual, | ||||||
11 | technical, mechanical, industrial, business, or commercial
| ||||||
12 | occupation.
| ||||||
13 | (28) Beginning January 1, 2000, personal property, | ||||||
14 | including
food,
purchased through fundraising
events for the | ||||||
15 | benefit of
a public or private elementary or
secondary school, | ||||||
16 | a group of those schools, or one or more school
districts if | ||||||
17 | the events are
sponsored by an entity recognized by the school | ||||||
18 | district that consists
primarily of volunteers and includes
| ||||||
19 | parents and teachers of the school children. This paragraph | ||||||
20 | does not apply
to fundraising
events (i) for the benefit of | ||||||
21 | private home instruction or (ii)
for which the fundraising | ||||||
22 | entity purchases the personal property sold at
the events from | ||||||
23 | another individual or entity that sold the property for the
| ||||||
24 | purpose of resale by the fundraising entity and that
profits | ||||||
25 | from the sale to the
fundraising entity. This paragraph is | ||||||
26 | exempt
from the provisions
of Section 3-90.
|
| |||||||
| |||||||
1 | (29) Beginning January 1, 2000 and through December 31, | ||||||
2 | 2001, new or
used automatic vending
machines that prepare and | ||||||
3 | serve hot food and beverages, including coffee, soup,
and
| ||||||
4 | other items, and replacement parts for these machines.
| ||||||
5 | Beginning January 1,
2002 and through June 30, 2003, machines | ||||||
6 | and parts for machines used in
commercial, coin-operated | ||||||
7 | amusement and vending business if a use or occupation
tax is | ||||||
8 | paid on the gross receipts derived from the use of the | ||||||
9 | commercial,
coin-operated amusement and vending machines.
This
| ||||||
10 | paragraph
is exempt from the provisions of Section 3-90.
| ||||||
11 | (30) Beginning January 1, 2001 and through June 30, 2016, | ||||||
12 | food for human consumption that is to be consumed off the | ||||||
13 | premises
where it is sold (other than alcoholic beverages, | ||||||
14 | soft drinks, and food that
has been prepared for immediate | ||||||
15 | consumption) and prescription and
nonprescription medicines, | ||||||
16 | drugs, medical appliances, and insulin, urine
testing | ||||||
17 | materials, syringes, and needles used by diabetics, for human | ||||||
18 | use, when
purchased for use by a person receiving medical | ||||||
19 | assistance under Article V of
the Illinois Public Aid Code who | ||||||
20 | resides in a licensed long-term care facility,
as defined in | ||||||
21 | the Nursing Home Care Act, or in a licensed facility as defined | ||||||
22 | in the ID/DD Community Care Act, the MC/DD Act, or the | ||||||
23 | Specialized Mental Health Rehabilitation Act of 2013.
| ||||||
24 | (31) Beginning on August 2, 2001 (the effective date of | ||||||
25 | Public Act 92-227),
computers and communications equipment
| ||||||
26 | utilized for any hospital purpose and equipment used in the |
| |||||||
| |||||||
1 | diagnosis,
analysis, or treatment of hospital patients | ||||||
2 | purchased by a lessor who leases
the equipment, under a lease | ||||||
3 | of one year or longer executed or in effect at the
time the | ||||||
4 | lessor would otherwise be subject to the tax imposed by this | ||||||
5 | Act, to a
hospital that has been issued an active tax exemption | ||||||
6 | identification number by
the Department under Section 1g of | ||||||
7 | the Retailers' Occupation Tax Act. If the
equipment is leased | ||||||
8 | in a manner that does not qualify for this exemption or is
used | ||||||
9 | in any other nonexempt manner, the lessor shall be liable for | ||||||
10 | the tax
imposed under this Act or the Service Use Tax Act, as | ||||||
11 | the case may be, based on
the fair market value of the property | ||||||
12 | at the time the nonqualifying use
occurs. No lessor shall | ||||||
13 | collect or attempt to collect an amount (however
designated) | ||||||
14 | that purports to reimburse that lessor for the tax imposed by | ||||||
15 | this
Act or the Service Use Tax Act, as the case may be, if the | ||||||
16 | tax has not been
paid by the lessor. If a lessor improperly | ||||||
17 | collects any such amount from the
lessee, the lessee shall | ||||||
18 | have a legal right to claim a refund of that amount
from the | ||||||
19 | lessor. If, however, that amount is not refunded to the lessee | ||||||
20 | for
any reason, the lessor is liable to pay that amount to the | ||||||
21 | Department.
This paragraph is exempt from the provisions of | ||||||
22 | Section 3-90.
| ||||||
23 | (32) Beginning on August 2, 2001 (the effective date of | ||||||
24 | Public Act 92-227),
personal property purchased by a lessor | ||||||
25 | who leases the property,
under a lease of one year or longer | ||||||
26 | executed or in effect at the time the
lessor would otherwise be |
| |||||||
| |||||||
1 | subject to the tax imposed by this Act, to a
governmental body | ||||||
2 | that has been issued an active sales tax exemption
| ||||||
3 | identification number by the Department under Section 1g of | ||||||
4 | the Retailers'
Occupation Tax Act. If the property is leased | ||||||
5 | in a manner that does not
qualify for this exemption or used in | ||||||
6 | any other nonexempt manner, the lessor
shall be liable for the | ||||||
7 | tax imposed under this Act or the Service Use Tax Act,
as the | ||||||
8 | case may be, based on the fair market value of the property at | ||||||
9 | the time
the nonqualifying use occurs. No lessor shall collect | ||||||
10 | or attempt to collect
an amount (however designated) that | ||||||
11 | purports to reimburse that lessor for the
tax imposed by this | ||||||
12 | Act or the Service Use Tax Act, as the case may be, if the
tax | ||||||
13 | has not been paid by the lessor. If a lessor improperly | ||||||
14 | collects any such
amount from the lessee, the lessee shall | ||||||
15 | have a legal right to claim a refund
of that amount from the | ||||||
16 | lessor. If, however, that amount is not refunded to
the lessee | ||||||
17 | for any reason, the lessor is liable to pay that amount to the
| ||||||
18 | Department. This paragraph is exempt from the provisions of | ||||||
19 | Section 3-90.
| ||||||
20 | (33) On and after July 1, 2003 and through June 30, 2004, | ||||||
21 | the use in this State of motor vehicles of
the second division | ||||||
22 | with a gross vehicle weight in excess of 8,000 pounds and
that | ||||||
23 | are subject to the commercial distribution fee imposed under | ||||||
24 | Section
3-815.1 of the Illinois Vehicle Code. Beginning on | ||||||
25 | July 1, 2004 and through June 30, 2005, the use in this State | ||||||
26 | of motor vehicles of the second division: (i) with a gross |
| |||||||
| |||||||
1 | vehicle weight rating in excess of 8,000 pounds; (ii) that are | ||||||
2 | subject to the commercial distribution fee imposed under | ||||||
3 | Section 3-815.1 of the Illinois Vehicle Code; and (iii) that | ||||||
4 | are primarily used for commercial purposes. Through June 30, | ||||||
5 | 2005, this exemption applies to repair and
replacement parts | ||||||
6 | added after the initial purchase of such a motor vehicle if
| ||||||
7 | that motor
vehicle is used in a manner that would qualify for | ||||||
8 | the rolling stock exemption
otherwise provided for in this | ||||||
9 | Act. For purposes of this paragraph, the term "used for | ||||||
10 | commercial purposes" means the transportation of persons or | ||||||
11 | property in furtherance of any commercial or industrial | ||||||
12 | enterprise, whether for-hire or not.
| ||||||
13 | (34) Beginning January 1, 2008, tangible personal property | ||||||
14 | used in the construction or maintenance of a community water | ||||||
15 | supply, as defined under Section 3.145 of the Environmental | ||||||
16 | Protection Act, that is operated by a not-for-profit | ||||||
17 | corporation that holds a valid water supply permit issued | ||||||
18 | under Title IV of the Environmental Protection Act. This | ||||||
19 | paragraph is exempt from the provisions of Section 3-90. | ||||||
20 | (35) Beginning January 1, 2010 and continuing through | ||||||
21 | December 31, 2024, materials, parts, equipment, components, | ||||||
22 | and furnishings incorporated into or upon an aircraft as part | ||||||
23 | of the modification, refurbishment, completion, replacement, | ||||||
24 | repair, or maintenance of the aircraft. This exemption | ||||||
25 | includes consumable supplies used in the modification, | ||||||
26 | refurbishment, completion, replacement, repair, and |
| |||||||
| |||||||
1 | maintenance of aircraft, but excludes any materials, parts, | ||||||
2 | equipment, components, and consumable supplies used in the | ||||||
3 | modification, replacement, repair, and maintenance of aircraft | ||||||
4 | engines or power plants, whether such engines or power plants | ||||||
5 | are installed or uninstalled upon any such aircraft. | ||||||
6 | "Consumable supplies" include, but are not limited to, | ||||||
7 | adhesive, tape, sandpaper, general purpose lubricants, | ||||||
8 | cleaning solution, latex gloves, and protective films. This | ||||||
9 | exemption applies only to the use of qualifying tangible | ||||||
10 | personal property by persons who modify, refurbish, complete, | ||||||
11 | repair, replace, or maintain aircraft and who (i) hold an Air | ||||||
12 | Agency Certificate and are empowered to operate an approved | ||||||
13 | repair station by the Federal Aviation Administration, (ii) | ||||||
14 | have a Class IV Rating, and (iii) conduct operations in | ||||||
15 | accordance with Part 145 of the Federal Aviation Regulations. | ||||||
16 | The exemption does not include aircraft operated by a | ||||||
17 | commercial air carrier providing scheduled passenger air | ||||||
18 | service pursuant to authority issued under Part 121 or Part | ||||||
19 | 129 of the Federal Aviation Regulations. The changes made to | ||||||
20 | this paragraph (35) by Public Act 98-534 are declarative of | ||||||
21 | existing law. It is the intent of the General Assembly that the | ||||||
22 | exemption under this paragraph (35) applies continuously from | ||||||
23 | January 1, 2010 through December 31, 2024; however, no claim | ||||||
24 | for credit or refund is allowed for taxes paid as a result of | ||||||
25 | the disallowance of this exemption on or after January 1, 2015 | ||||||
26 | and prior to February 5, 2020 ( the effective date of Public Act |
| |||||||
| |||||||
1 | 101-629) this amendatory Act of the 101st General Assembly . | ||||||
2 | (36) Tangible personal property purchased by a | ||||||
3 | public-facilities corporation, as described in Section | ||||||
4 | 11-65-10 of the Illinois Municipal Code, for purposes of | ||||||
5 | constructing or furnishing a municipal convention hall, but | ||||||
6 | only if the legal title to the municipal convention hall is | ||||||
7 | transferred to the municipality without any further | ||||||
8 | consideration by or on behalf of the municipality at the time | ||||||
9 | of the completion of the municipal convention hall or upon the | ||||||
10 | retirement or redemption of any bonds or other debt | ||||||
11 | instruments issued by the public-facilities corporation in | ||||||
12 | connection with the development of the municipal convention | ||||||
13 | hall. This exemption includes existing public-facilities | ||||||
14 | corporations as provided in Section 11-65-25 of the Illinois | ||||||
15 | Municipal Code. This paragraph is exempt from the provisions | ||||||
16 | of Section 3-90. | ||||||
17 | (37) Beginning January 1, 2017 and through December 31, | ||||||
18 | 2026, menstrual pads, tampons, and menstrual cups. | ||||||
19 | (38) Merchandise that is subject to the Rental Purchase | ||||||
20 | Agreement Occupation and Use Tax. The purchaser must certify | ||||||
21 | that the item is purchased to be rented subject to a rental | ||||||
22 | purchase agreement, as defined in the Rental Purchase | ||||||
23 | Agreement Act, and provide proof of registration under the | ||||||
24 | Rental Purchase Agreement Occupation and Use Tax Act. This | ||||||
25 | paragraph is exempt from the provisions of Section 3-90. | ||||||
26 | (39) Tangible personal property purchased by a purchaser |
| |||||||
| |||||||
1 | who is exempt from the tax imposed by this Act by operation of | ||||||
2 | federal law. This paragraph is exempt from the provisions of | ||||||
3 | Section 3-90. | ||||||
4 | (40) Qualified tangible personal property used in the | ||||||
5 | construction or operation of a data center that has been | ||||||
6 | granted a certificate of exemption by the Department of | ||||||
7 | Commerce and Economic Opportunity, whether that tangible | ||||||
8 | personal property is purchased by the owner, operator, or | ||||||
9 | tenant of the data center or by a contractor or subcontractor | ||||||
10 | of the owner, operator, or tenant. Data centers that would | ||||||
11 | have qualified for a certificate of exemption prior to January | ||||||
12 | 1, 2020 had Public Act 101-31 been in effect may apply for and | ||||||
13 | obtain an exemption for subsequent purchases of computer | ||||||
14 | equipment or enabling software purchased or leased to upgrade, | ||||||
15 | supplement, or replace computer equipment or enabling software | ||||||
16 | purchased or leased in the original investment that would have | ||||||
17 | qualified. | ||||||
18 | The Department of Commerce and Economic Opportunity shall | ||||||
19 | grant a certificate of exemption under this item (40) to | ||||||
20 | qualified data centers as defined by Section 605-1025 of the | ||||||
21 | Department of Commerce and Economic Opportunity Law of the
| ||||||
22 | Civil Administrative Code of Illinois. | ||||||
23 | For the purposes of this item (40): | ||||||
24 | "Data center" means a building or a series of | ||||||
25 | buildings rehabilitated or constructed to house working | ||||||
26 | servers in one physical location or multiple sites within |
| |||||||
| |||||||
1 | the State of Illinois. | ||||||
2 | "Qualified tangible personal property" means: | ||||||
3 | electrical systems and equipment; climate control and | ||||||
4 | chilling equipment and systems; mechanical systems and | ||||||
5 | equipment; monitoring and secure systems; emergency | ||||||
6 | generators; hardware; computers; servers; data storage | ||||||
7 | devices; network connectivity equipment; racks; cabinets; | ||||||
8 | telecommunications cabling infrastructure; raised floor | ||||||
9 | systems; peripheral components or systems; software; | ||||||
10 | mechanical, electrical, or plumbing systems; battery | ||||||
11 | systems; cooling systems and towers; temperature control | ||||||
12 | systems; other cabling; and other data center | ||||||
13 | infrastructure equipment and systems necessary to operate | ||||||
14 | qualified tangible personal property, including fixtures; | ||||||
15 | and component parts of any of the foregoing, including | ||||||
16 | installation, maintenance, repair, refurbishment, and | ||||||
17 | replacement of qualified tangible personal property to | ||||||
18 | generate, transform, transmit, distribute, or manage | ||||||
19 | electricity necessary to operate qualified tangible | ||||||
20 | personal property; and all other tangible personal | ||||||
21 | property that is essential to the operations of a computer | ||||||
22 | data center. The term "qualified tangible personal | ||||||
23 | property" also includes building materials physically | ||||||
24 | incorporated in to the qualifying data center. To document | ||||||
25 | the exemption allowed under this Section, the retailer | ||||||
26 | must obtain from the purchaser a copy of the certificate |
| |||||||
| |||||||
1 | of eligibility issued by the Department of Commerce and | ||||||
2 | Economic Opportunity. | ||||||
3 | This item (40) is exempt from the provisions of Section | ||||||
4 | 3-90. | ||||||
5 | (41) Beginning July 1, 2022, breast pumps, breast pump | ||||||
6 | collection and storage supplies, and breast pump kits. This | ||||||
7 | item (41) is exempt from the provisions of Section 3-90. As | ||||||
8 | used in this item (41): | ||||||
9 | "Breast pump" means an electrically controlled or | ||||||
10 | manually controlled pump device designed or marketed to be | ||||||
11 | used to express milk from a human breast during lactation, | ||||||
12 | including the pump device and any battery, AC adapter, or | ||||||
13 | other power supply unit that is used to power the pump | ||||||
14 | device and is packaged and sold with the pump device at the | ||||||
15 | time of sale. | ||||||
16 | "Breast pump collection and storage supplies" means | ||||||
17 | items of tangible personal property designed or marketed | ||||||
18 | to be used in conjunction with a breast pump to collect | ||||||
19 | milk expressed from a human breast and to store collected | ||||||
20 | milk until it is ready for consumption. | ||||||
21 | "Breast pump collection and storage supplies" | ||||||
22 | includes, but is not limited to: breast shields and breast | ||||||
23 | shield connectors; breast pump tubes and tubing adapters; | ||||||
24 | breast pump valves and membranes; backflow protectors and | ||||||
25 | backflow protector adaptors; bottles and bottle caps | ||||||
26 | specific to the operation of the breast pump; and breast |
| |||||||
| |||||||
1 | milk storage bags. | ||||||
2 | "Breast pump collection and storage supplies" does not | ||||||
3 | include: (1) bottles and bottle caps not specific to the | ||||||
4 | operation of the breast pump; (2) breast pump travel bags | ||||||
5 | and other similar carrying accessories, including ice | ||||||
6 | packs, labels, and other similar products; (3) breast pump | ||||||
7 | cleaning supplies; (4) nursing bras, bra pads, breast | ||||||
8 | shells, and other similar products; and (5) creams, | ||||||
9 | ointments, and other similar products that relieve | ||||||
10 | breastfeeding-related symptoms or conditions of the | ||||||
11 | breasts or nipples, unless sold as part of a breast pump | ||||||
12 | kit that is pre-packaged by the breast pump manufacturer | ||||||
13 | or distributor. | ||||||
14 | "Breast pump kit" means a kit that: (1) contains no | ||||||
15 | more than a breast pump, breast pump collection and | ||||||
16 | storage supplies, a rechargeable battery for operating the | ||||||
17 | breast pump, a breastmilk cooler, bottle stands, ice | ||||||
18 | packs, and a breast pump carrying case; and (2) is | ||||||
19 | pre-packaged as a breast pump kit by the breast pump | ||||||
20 | manufacturer or distributor. | ||||||
21 | (42) (41) Tangible personal property sold by or on behalf | ||||||
22 | of the State Treasurer pursuant to the Revised Uniform | ||||||
23 | Unclaimed Property Act. This item (42) (41) is exempt from the | ||||||
24 | provisions of Section 3-90. | ||||||
25 | (43) Qualified tangible personal property used in the | ||||||
26 | construction or operation of a megaproject for which a |
| |||||||
| |||||||
1 | certificate has been issued by the Department under Division | ||||||
2 | 22 of Article 10 of the Property Tax Code, whether that | ||||||
3 | tangible personal property is purchased by the owner, | ||||||
4 | operator, or tenant of the megaproject or by a contractor or | ||||||
5 | subcontractor of the owner, operator, or tenant. | ||||||
6 | As used in this item (43): | ||||||
7 | "Megaproject" has the meaning ascribed to that term in | ||||||
8 | Section 10-910 of the Property Tax Code. | ||||||
9 | "Qualified tangible personal property" means: electrical | ||||||
10 | systems and equipment; climate control and chilling equipment | ||||||
11 | and systems; mechanical systems and equipment; monitoring and | ||||||
12 | security systems; emergency generators; hardware; computers; | ||||||
13 | servers; data storage devices; network connectivity equipment; | ||||||
14 | racks; cabinets; telecommunications cabling infrastructure; | ||||||
15 | raised floor systems; peripheral components or systems; | ||||||
16 | software; mechanical, electrical, or plumbing systems; battery | ||||||
17 | systems; cooling systems and towers; temperature control | ||||||
18 | systems; other cabling; and other data center infrastructure | ||||||
19 | equipment and systems necessary to operate qualified tangible | ||||||
20 | personal property, including fixtures; and component parts of | ||||||
21 | those items, including installation, maintenance, repair, | ||||||
22 | refurbishment, and replacement of qualified tangible personal | ||||||
23 | property to generate, transform, transmit, distribute, or | ||||||
24 | manage electricity necessary to operate qualified tangible | ||||||
25 | personal property; and all other tangible personal property | ||||||
26 | that is essential to the operations of a megaproject. The term |
| |||||||
| |||||||
1 | "qualified tangible personal property" also includes building | ||||||
2 | materials to be incorporated into the megaproject. To document | ||||||
3 | the exemption allowed under this Section, the retailer, | ||||||
4 | contractor or subcontractor or supplier must obtain from the | ||||||
5 | purchaser a copy of the certificate issued by the Department | ||||||
6 | of Revenue for the megaproject as described and defined in | ||||||
7 | Division 22 of Article 10 of the Property Tax Code. | ||||||
8 | This item (43) is exempt from the provisions of Section | ||||||
9 | 3-90. | ||||||
10 | (Source: P.A. 101-9, eff. 6-5-19; 101-31, eff. 6-28-19; | ||||||
11 | 101-81, eff. 7-12-19; 101-629, eff. 2-5-20; 102-16, eff. | ||||||
12 | 6-17-21; 102-700, Article 70, Section 70-5, eff. 4-19-22; | ||||||
13 | 102-700, Article 75, Section 75-5, eff. 4-19-22; 102-1026, | ||||||
14 | eff. 5-27-22; revised 8-1-22.)
| ||||||
15 | (35 ILCS 105/9) (from Ch. 120, par. 439.9)
| ||||||
16 | Sec. 9. Except as to motor vehicles, watercraft, aircraft, | ||||||
17 | and
trailers that are required to be registered with an agency | ||||||
18 | of this State,
each retailer
required or authorized to collect | ||||||
19 | the tax imposed by this Act shall pay
to the Department the | ||||||
20 | amount of such tax (except as otherwise provided)
at the time | ||||||
21 | when he is required to file his return for the period during
| ||||||
22 | which such tax was collected, less a discount of 2.1% prior to
| ||||||
23 | January 1, 1990, and 1.75% on and after January 1, 1990, or $5 | ||||||
24 | per calendar
year, whichever is greater, which is allowed to | ||||||
25 | reimburse the retailer
for expenses incurred in collecting the |
| |||||||
| |||||||
1 | tax, keeping records, preparing
and filing returns, remitting | ||||||
2 | the tax and supplying data to the
Department on request. When | ||||||
3 | determining the discount allowed under this Section, retailers | ||||||
4 | shall include the amount of tax that would have been due at the | ||||||
5 | 6.25% rate but for the 1.25% rate imposed on sales tax holiday | ||||||
6 | items under Public Act 102-700 this amendatory Act of the | ||||||
7 | 102nd General Assembly . The discount under this Section is not | ||||||
8 | allowed for the 1.25% portion of taxes paid on aviation fuel | ||||||
9 | that is subject to the revenue use requirements of 49 U.S.C. | ||||||
10 | 47107(b) and 49 U.S.C. 47133. When determining the discount | ||||||
11 | allowed under this Section, retailers shall include the amount | ||||||
12 | of tax that would have been due at the 1% rate but for the 0% | ||||||
13 | rate imposed under Public Act 102-700 this amendatory Act of | ||||||
14 | the 102nd General Assembly . In the case of retailers who | ||||||
15 | report and pay the
tax on a transaction by transaction basis, | ||||||
16 | as provided in this Section,
such discount shall be taken with | ||||||
17 | each such tax remittance instead of
when such retailer files | ||||||
18 | his periodic return. The discount allowed under this Section | ||||||
19 | is allowed only for returns that are filed in the manner | ||||||
20 | required by this Act. The Department may disallow the discount | ||||||
21 | for retailers whose certificate of registration is revoked at | ||||||
22 | the time the return is filed, but only if the Department's | ||||||
23 | decision to revoke the certificate of registration has become | ||||||
24 | final. A retailer need not remit
that part of any tax collected | ||||||
25 | by him to the extent that he is required
to remit and does | ||||||
26 | remit the tax imposed by the Retailers' Occupation
Tax Act, |
| |||||||
| |||||||
1 | with respect to the sale of the same property. | ||||||
2 | Where such tangible personal property is sold under a | ||||||
3 | conditional
sales contract, or under any other form of sale | ||||||
4 | wherein the payment of
the principal sum, or a part thereof, is | ||||||
5 | extended beyond the close of
the period for which the return is | ||||||
6 | filed, the retailer, in collecting
the tax (except as to motor | ||||||
7 | vehicles, watercraft, aircraft, and
trailers that are required | ||||||
8 | to be registered with an agency of this State),
may collect for | ||||||
9 | each
tax return period, only the tax applicable to that part of | ||||||
10 | the selling
price actually received during such tax return | ||||||
11 | period. | ||||||
12 | Except as provided in this Section, on or before the | ||||||
13 | twentieth day of each
calendar month, such retailer shall file | ||||||
14 | a return for the preceding
calendar month. Such return shall | ||||||
15 | be filed on forms prescribed by the
Department and shall | ||||||
16 | furnish such information as the Department may
reasonably | ||||||
17 | require. The return shall include the gross receipts on food | ||||||
18 | for human consumption that is to be consumed off the premises | ||||||
19 | where it is sold (other than alcoholic beverages, food | ||||||
20 | consisting of or infused with adult use cannabis, soft drinks, | ||||||
21 | and food that has been prepared for immediate consumption) | ||||||
22 | which were received during the preceding calendar month, | ||||||
23 | quarter, or year, as appropriate, and upon which tax would | ||||||
24 | have been due but for the 0% rate imposed under Public Act | ||||||
25 | 102-700 this amendatory Act of the 102nd General Assembly . The | ||||||
26 | return shall also include the amount of tax that would have |
| |||||||
| |||||||
1 | been due on food for human consumption that is to be consumed | ||||||
2 | off the premises where it is sold (other than alcoholic | ||||||
3 | beverages, food consisting of or infused with adult use | ||||||
4 | cannabis, soft drinks, and food that has been prepared for | ||||||
5 | immediate consumption) but for the 0% rate imposed under | ||||||
6 | Public Act 102-700 this amendatory Act of the 102nd General | ||||||
7 | Assembly . | ||||||
8 | On and after January 1, 2018, except for returns required | ||||||
9 | to be filed prior to January 1, 2023 for motor vehicles, | ||||||
10 | watercraft, aircraft, and trailers that are required to be | ||||||
11 | registered with an agency of this State, with respect to | ||||||
12 | retailers whose annual gross receipts average $20,000 or more, | ||||||
13 | all returns required to be filed pursuant to this Act shall be | ||||||
14 | filed electronically. On and after January 1, 2023, with | ||||||
15 | respect to retailers whose annual gross receipts average | ||||||
16 | $20,000 or more, all returns required to be filed pursuant to | ||||||
17 | this Act, including, but not limited to, returns for motor | ||||||
18 | vehicles, watercraft, aircraft, and trailers that are required | ||||||
19 | to be registered with an agency of this State, shall be filed | ||||||
20 | electronically. Retailers who demonstrate that they do not | ||||||
21 | have access to the Internet or demonstrate hardship in filing | ||||||
22 | electronically may petition the Department to waive the | ||||||
23 | electronic filing requirement. | ||||||
24 | The Department may require returns to be filed on a | ||||||
25 | quarterly basis.
If so required, a return for each calendar | ||||||
26 | quarter shall be filed on or
before the twentieth day of the |
| |||||||
| |||||||
1 | calendar month following the end of such
calendar quarter. The | ||||||
2 | taxpayer shall also file a return with the
Department for each | ||||||
3 | of the first two months of each calendar quarter, on or
before | ||||||
4 | the twentieth day of the following calendar month, stating: | ||||||
5 | 1. The name of the seller; | ||||||
6 | 2. The address of the principal place of business from | ||||||
7 | which he engages
in the business of selling tangible | ||||||
8 | personal property at retail in this State; | ||||||
9 | 3. The total amount of taxable receipts received by | ||||||
10 | him during the
preceding calendar month from sales of | ||||||
11 | tangible personal property by him
during such preceding | ||||||
12 | calendar month, including receipts from charge and
time | ||||||
13 | sales, but less all 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 retailer required or authorized to collect the tax | ||||||
21 | imposed by this Act on aviation fuel sold at retail in this | ||||||
22 | State during the preceding calendar month shall, instead of | ||||||
23 | reporting and paying tax on aviation fuel as otherwise | ||||||
24 | required by this Section, report and pay such tax on a separate | ||||||
25 | aviation fuel tax return. The requirements related to the | ||||||
26 | return shall be as otherwise provided in this Section. |
| |||||||
| |||||||
1 | Notwithstanding any other provisions of this Act to the | ||||||
2 | contrary, retailers collecting tax on aviation fuel shall file | ||||||
3 | all aviation fuel tax returns and shall make all aviation fuel | ||||||
4 | tax payments by electronic means in the manner and form | ||||||
5 | required by the Department. For purposes of this Section, | ||||||
6 | "aviation fuel" means jet fuel and aviation gasoline. | ||||||
7 | If a taxpayer fails to sign a return within 30 days after | ||||||
8 | the proper notice
and demand for signature by the Department, | ||||||
9 | the return shall be considered
valid and any amount shown to be | ||||||
10 | due on the return shall be deemed assessed. | ||||||
11 | Notwithstanding any other provision of this Act to the | ||||||
12 | contrary, retailers subject to tax on cannabis shall file all | ||||||
13 | cannabis tax returns and shall make all cannabis tax payments | ||||||
14 | by electronic means in the manner and form required by the | ||||||
15 | Department. | ||||||
16 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
17 | monthly tax
liability of $150,000 or more shall make all | ||||||
18 | payments required by rules of the
Department by electronic | ||||||
19 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
20 | an average monthly tax liability of $100,000 or more shall | ||||||
21 | make all
payments required by rules of the Department by | ||||||
22 | electronic funds transfer.
Beginning October 1, 1995, a | ||||||
23 | taxpayer who has an average monthly tax liability
of $50,000 | ||||||
24 | or more shall make all payments required by rules of the | ||||||
25 | Department
by electronic funds transfer. Beginning October 1, | ||||||
26 | 2000, a taxpayer who has
an annual tax liability of $200,000 or |
| |||||||
| |||||||
1 | more shall make all payments required by
rules of the | ||||||
2 | Department by electronic funds transfer. The term "annual tax
| ||||||
3 | liability" shall be the sum of the taxpayer's liabilities | ||||||
4 | under this Act, and
under all other State and local occupation | ||||||
5 | and use tax laws administered by the
Department, for the | ||||||
6 | immediately preceding calendar year. The term "average
monthly | ||||||
7 | tax liability" means
the sum of the taxpayer's liabilities | ||||||
8 | under this Act, and under all other State
and local occupation | ||||||
9 | and use tax laws administered by the Department, for the
| ||||||
10 | immediately preceding calendar year divided by 12.
Beginning | ||||||
11 | on October 1, 2002, a taxpayer who has a tax liability in the
| ||||||
12 | amount set forth in subsection (b) of Section 2505-210 of the | ||||||
13 | Department of
Revenue Law shall make all payments required by | ||||||
14 | rules of the Department by
electronic funds transfer. | ||||||
15 | Before August 1 of each year beginning in 1993, the | ||||||
16 | Department shall notify
all taxpayers required to make | ||||||
17 | payments by electronic funds transfer. All
taxpayers required | ||||||
18 | to make payments by electronic funds transfer shall make
those | ||||||
19 | payments for a minimum of one year beginning on October 1. | ||||||
20 | Any taxpayer not required to make payments by electronic | ||||||
21 | funds transfer may
make payments by electronic funds transfer | ||||||
22 | with the permission of the
Department. | ||||||
23 | All taxpayers required to make payment by electronic funds | ||||||
24 | transfer and any
taxpayers authorized to voluntarily make | ||||||
25 | payments by electronic funds transfer
shall make those | ||||||
26 | payments in the manner authorized by the Department. |
| |||||||
| |||||||
1 | The Department shall adopt such rules as are necessary to | ||||||
2 | effectuate a
program of electronic funds transfer and the | ||||||
3 | requirements of this Section. | ||||||
4 | Before October 1, 2000, if the taxpayer's average monthly | ||||||
5 | tax liability
to the Department
under this Act, the Retailers' | ||||||
6 | Occupation Tax Act, the Service
Occupation Tax Act, the | ||||||
7 | Service Use Tax Act was $10,000 or more
during
the preceding 4 | ||||||
8 | complete calendar quarters, he shall file a return with the
| ||||||
9 | Department each month by the 20th day of the month next | ||||||
10 | following the month
during which such tax liability is | ||||||
11 | incurred and shall make payments to the
Department on or | ||||||
12 | before the 7th, 15th, 22nd and last day of the month
during | ||||||
13 | which such liability is incurred.
On and after October 1, | ||||||
14 | 2000, if the taxpayer's average monthly tax liability
to the | ||||||
15 | Department under this Act, the Retailers' Occupation Tax Act,
| ||||||
16 | the
Service Occupation Tax Act, and the Service Use Tax Act was | ||||||
17 | $20,000 or more
during the preceding 4 complete calendar | ||||||
18 | quarters, he shall file a return with
the Department each | ||||||
19 | month by the 20th day of the month next following the month
| ||||||
20 | during which such tax liability is incurred and shall make | ||||||
21 | payment to the
Department on or before the 7th, 15th, 22nd and | ||||||
22 | last day of the
month during
which such liability is incurred.
| ||||||
23 | If the month during which such tax
liability is incurred began | ||||||
24 | prior to January 1, 1985, each payment shall be
in an amount | ||||||
25 | equal to 1/4 of the taxpayer's
actual liability for the month | ||||||
26 | or an amount set by the Department not to
exceed 1/4 of the |
| |||||||
| |||||||
1 | average monthly liability of the taxpayer to the
Department | ||||||
2 | for the preceding 4 complete calendar quarters (excluding the
| ||||||
3 | month of highest liability and the month of lowest liability | ||||||
4 | in such 4
quarter period). If the month during which such tax | ||||||
5 | liability is incurred
begins on or after January 1, 1985, and | ||||||
6 | prior to January 1, 1987, each
payment shall be in an amount | ||||||
7 | equal to 22.5% of the taxpayer's actual liability
for the | ||||||
8 | month or 27.5% of the taxpayer's liability for the same | ||||||
9 | calendar
month of the preceding year. If the month during | ||||||
10 | which such tax liability
is incurred begins on or after | ||||||
11 | January 1, 1987, and prior to January 1,
1988, each payment | ||||||
12 | shall be in an amount equal to 22.5% of the taxpayer's
actual | ||||||
13 | liability for the month or 26.25% of the taxpayer's liability | ||||||
14 | for
the same calendar month of the preceding year. If the month | ||||||
15 | during which such
tax liability is incurred begins on or after | ||||||
16 | January 1, 1988, and prior to
January 1, 1989,
or begins on or | ||||||
17 | after January 1, 1996, each payment shall be in an amount equal
| ||||||
18 | to 22.5% of the taxpayer's actual liability for the month or | ||||||
19 | 25% of the
taxpayer's liability for the same calendar month of | ||||||
20 | the preceding year. If the
month during which such tax | ||||||
21 | liability is incurred begins on or after January 1,
1989,
and | ||||||
22 | prior to January 1, 1996, each payment shall be in an amount | ||||||
23 | equal to 22.5%
of the taxpayer's actual liability for the | ||||||
24 | month or 25% of the taxpayer's
liability for the same calendar | ||||||
25 | month of the preceding year or 100% of the
taxpayer's actual | ||||||
26 | liability for the quarter monthly reporting period. The
amount |
| |||||||
| |||||||
1 | of such quarter monthly payments shall be credited against the | ||||||
2 | final tax
liability
of the taxpayer's return for that month. | ||||||
3 | Before October 1, 2000, once
applicable, the requirement
of | ||||||
4 | the making of quarter monthly payments to the Department shall | ||||||
5 | continue
until such taxpayer's average monthly liability to | ||||||
6 | the Department during
the preceding 4 complete calendar | ||||||
7 | quarters (excluding the month of highest
liability and the | ||||||
8 | month of lowest liability) is less than
$9,000, or until
such | ||||||
9 | taxpayer's average monthly liability to the Department as | ||||||
10 | computed for
each calendar quarter of the 4 preceding complete | ||||||
11 | calendar quarter period
is less than $10,000. However, if a | ||||||
12 | taxpayer can show the
Department that
a substantial change in | ||||||
13 | the taxpayer's business has occurred which causes
the taxpayer | ||||||
14 | to anticipate that his average monthly tax liability for the
| ||||||
15 | reasonably foreseeable future will fall below the $10,000 | ||||||
16 | threshold
stated above, then
such taxpayer
may petition the | ||||||
17 | Department for change in such taxpayer's reporting status.
On | ||||||
18 | and after October 1, 2000, once applicable, the requirement of | ||||||
19 | the making
of quarter monthly payments to the Department shall | ||||||
20 | continue until such
taxpayer's average monthly liability to | ||||||
21 | the Department during the preceding 4
complete calendar | ||||||
22 | quarters (excluding the month of highest liability and the
| ||||||
23 | month of lowest liability) is less than $19,000 or until such | ||||||
24 | taxpayer's
average monthly liability to the Department as | ||||||
25 | computed for each calendar
quarter of the 4 preceding complete | ||||||
26 | calendar quarter period is less than
$20,000. However, if a |
| |||||||
| |||||||
1 | taxpayer can show the Department that a substantial
change in | ||||||
2 | the taxpayer's business has occurred which causes the taxpayer | ||||||
3 | to
anticipate that his average monthly tax liability for the | ||||||
4 | reasonably
foreseeable future will fall below the $20,000 | ||||||
5 | threshold stated above, then
such taxpayer may petition the | ||||||
6 | Department for a change in such taxpayer's
reporting status.
| ||||||
7 | The Department shall change such taxpayer's reporting status | ||||||
8 | unless it
finds that such change is seasonal in nature and not | ||||||
9 | likely to be long
term. Quarter monthly payment status shall | ||||||
10 | be determined under this paragraph as if the rate reduction to | ||||||
11 | 1.25% in Public Act 102-700 this amendatory Act of the 102nd | ||||||
12 | General Assembly on sales tax holiday items had not occurred. | ||||||
13 | For quarter monthly payments due on or after July 1, 2023 and | ||||||
14 | through June 30, 2024, "25% of the taxpayer's liability for | ||||||
15 | the same calendar month of the preceding year" shall be | ||||||
16 | determined as if the rate reduction to 1.25% in Public Act | ||||||
17 | 102-700 this amendatory Act of the 102nd General Assembly on | ||||||
18 | sales tax holiday items had not occurred. Quarter monthly | ||||||
19 | payment status shall be determined under this paragraph as if | ||||||
20 | the rate reduction to 0% in Public Act 102-700 this amendatory | ||||||
21 | Act of the 102nd General Assembly on food for human | ||||||
22 | consumption that is to be consumed off the premises where it is | ||||||
23 | sold (other than alcoholic beverages, food consisting of or | ||||||
24 | infused with adult use cannabis, soft drinks, and food that | ||||||
25 | has been prepared for immediate consumption) had not occurred. | ||||||
26 | For quarter monthly payments due under this paragraph on or |
| |||||||
| |||||||
1 | after July 1, 2023 and through June 30, 2024, "25% of the | ||||||
2 | taxpayer's liability for the same calendar month of the | ||||||
3 | preceding year" shall be determined as if the rate reduction | ||||||
4 | to 0% in Public Act 102-700 this amendatory Act of the 102nd | ||||||
5 | General Assembly had not occurred. If any such quarter monthly | ||||||
6 | payment is not paid at the time or in
the amount required by | ||||||
7 | this Section, then the taxpayer shall be liable for
penalties | ||||||
8 | and interest on
the difference between the minimum amount due | ||||||
9 | and the amount of such
quarter monthly payment actually and | ||||||
10 | timely paid, except insofar as the
taxpayer has previously | ||||||
11 | made payments for that month to the Department in
excess of the | ||||||
12 | minimum payments previously due as provided in this Section.
| ||||||
13 | The Department shall make reasonable rules and regulations to | ||||||
14 | govern the
quarter monthly payment amount and quarter monthly | ||||||
15 | payment dates for
taxpayers who file on other than a calendar | ||||||
16 | monthly basis. | ||||||
17 | If any such payment provided for in this Section exceeds | ||||||
18 | the taxpayer's
liabilities under this Act, the Retailers' | ||||||
19 | Occupation Tax Act, the Service
Occupation Tax Act and the | ||||||
20 | Service Use Tax Act, as shown by an original
monthly return, | ||||||
21 | the Department shall issue to the taxpayer a credit
memorandum | ||||||
22 | no later than 30 days after the date of payment, which
| ||||||
23 | memorandum may be submitted by the taxpayer to the Department | ||||||
24 | in payment of
tax liability subsequently to be remitted by the | ||||||
25 | taxpayer to the Department
or be assigned by the taxpayer to a | ||||||
26 | similar taxpayer under this Act, the
Retailers' Occupation Tax |
| |||||||
| |||||||
1 | Act, the Service Occupation Tax Act or the
Service Use Tax Act, | ||||||
2 | in accordance with reasonable rules and regulations to
be | ||||||
3 | prescribed by the Department, except that if such excess | ||||||
4 | payment is
shown on an original monthly return and is made | ||||||
5 | after December 31, 1986, no
credit memorandum shall be issued, | ||||||
6 | unless requested by the taxpayer. If no
such request is made, | ||||||
7 | the taxpayer may credit such excess payment against
tax | ||||||
8 | liability subsequently to be remitted by the taxpayer to the | ||||||
9 | Department
under this Act, the Retailers' Occupation Tax Act, | ||||||
10 | the Service Occupation
Tax Act or the Service Use Tax Act, in | ||||||
11 | accordance with reasonable rules and
regulations prescribed by | ||||||
12 | the Department. If the Department subsequently
determines that | ||||||
13 | all or any part of the credit taken was not actually due to
the | ||||||
14 | taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall | ||||||
15 | be
reduced by 2.1% or 1.75% of the difference between the | ||||||
16 | credit taken and
that actually due, and the taxpayer shall be | ||||||
17 | liable for penalties and
interest on such difference. | ||||||
18 | If the retailer is otherwise required to file a monthly | ||||||
19 | return and if the
retailer's average monthly tax liability to | ||||||
20 | the Department
does not exceed $200, the Department may | ||||||
21 | authorize his returns to be
filed on a quarter annual basis, | ||||||
22 | with the return for January, February,
and March of a given | ||||||
23 | year being due by April 20 of such year; with the
return for | ||||||
24 | April, May and June of a given year being due by July 20 of
| ||||||
25 | such year; with the return for July, August and September of a | ||||||
26 | given
year being due by October 20 of such year, and with the |
| |||||||
| |||||||
1 | return for
October, November and December of a given year | ||||||
2 | being due by January 20
of the following year. | ||||||
3 | If the retailer is otherwise required to file a monthly or | ||||||
4 | quarterly
return and if the retailer's average monthly tax | ||||||
5 | liability to the
Department does not exceed $50, the | ||||||
6 | Department may authorize his returns to
be filed on an annual | ||||||
7 | basis, with the return for a given year being due by
January 20 | ||||||
8 | of the following year. | ||||||
9 | Such quarter annual and annual returns, as to form and | ||||||
10 | substance,
shall be subject to the same requirements as | ||||||
11 | monthly returns. | ||||||
12 | Notwithstanding any other provision in this Act concerning | ||||||
13 | the time
within which a retailer may file his return, in the | ||||||
14 | case of any retailer
who ceases to engage in a kind of business | ||||||
15 | which makes him responsible
for filing returns under this Act, | ||||||
16 | such retailer shall file a final
return under this Act with the | ||||||
17 | Department not more than one month after
discontinuing such | ||||||
18 | business. | ||||||
19 | In addition, with respect to motor vehicles, watercraft,
| ||||||
20 | aircraft, and trailers that are required to be registered with | ||||||
21 | an agency of
this State, except as otherwise provided in this | ||||||
22 | Section, every
retailer selling this kind of tangible personal | ||||||
23 | property shall file,
with the Department, upon a form to be | ||||||
24 | prescribed and supplied by the
Department, a separate return | ||||||
25 | for each such item of tangible personal
property which the | ||||||
26 | retailer sells, except that if, in the same
transaction, (i) a |
| |||||||
| |||||||
1 | retailer of aircraft, watercraft, motor vehicles or
trailers | ||||||
2 | transfers more than
one aircraft, watercraft, motor
vehicle or | ||||||
3 | trailer to another aircraft, watercraft, motor vehicle or
| ||||||
4 | trailer retailer for the purpose of resale
or (ii) a retailer | ||||||
5 | of aircraft, watercraft, motor vehicles, or trailers
transfers | ||||||
6 | more than one aircraft, watercraft, motor vehicle, or trailer | ||||||
7 | to a
purchaser for use as a qualifying rolling stock as | ||||||
8 | provided in Section 3-55 of
this Act, then
that seller may | ||||||
9 | report the transfer of all the
aircraft, watercraft, motor
| ||||||
10 | vehicles
or trailers involved in that transaction to the | ||||||
11 | Department on the same
uniform
invoice-transaction reporting | ||||||
12 | return form.
For purposes of this Section, "watercraft" means | ||||||
13 | a Class 2, Class 3, or
Class
4 watercraft as defined in Section | ||||||
14 | 3-2 of the Boat Registration and Safety Act,
a
personal | ||||||
15 | watercraft, or any boat equipped with an inboard motor. | ||||||
16 | In addition, with respect to motor vehicles, watercraft, | ||||||
17 | aircraft, and trailers that are required to be registered with | ||||||
18 | an agency of this State, every person who is engaged in the | ||||||
19 | business of leasing or renting such items and who, in | ||||||
20 | connection with such business, sells any such item to a | ||||||
21 | retailer for the purpose of resale is, notwithstanding any | ||||||
22 | other provision of this Section to the contrary, authorized to | ||||||
23 | meet the return-filing requirement of this Act by reporting | ||||||
24 | the transfer of all the aircraft, watercraft, motor vehicles, | ||||||
25 | or trailers transferred for resale during a month to the | ||||||
26 | Department on the same uniform invoice-transaction reporting |
| |||||||
| |||||||
1 | return form on or before the 20th of the month following the | ||||||
2 | month in which the transfer takes place. Notwithstanding any | ||||||
3 | other provision of this Act to the contrary, all returns filed | ||||||
4 | under this paragraph must be filed by electronic means in the | ||||||
5 | manner and form as required by the Department. | ||||||
6 | The transaction reporting return in the case of motor | ||||||
7 | vehicles
or trailers that are required to be registered with | ||||||
8 | an agency of this
State, shall
be the same document as the | ||||||
9 | Uniform Invoice referred to in Section 5-402
of the Illinois | ||||||
10 | Vehicle Code and must show the name and address of the
seller; | ||||||
11 | the name and address of the purchaser; the amount of the | ||||||
12 | selling
price including the amount allowed by the retailer for | ||||||
13 | traded-in
property, if any; the amount allowed by the retailer | ||||||
14 | for the traded-in
tangible personal property, if any, to the | ||||||
15 | extent to which Section 2 of
this Act allows an exemption for | ||||||
16 | the value of traded-in property; the
balance payable after | ||||||
17 | deducting such trade-in allowance from the total
selling | ||||||
18 | price; the amount of tax due from the retailer with respect to
| ||||||
19 | such transaction; the amount of tax collected from the | ||||||
20 | purchaser by the
retailer on such transaction (or satisfactory | ||||||
21 | evidence that such tax is
not due in that particular instance, | ||||||
22 | if that is claimed to be the fact);
the place and date of the | ||||||
23 | sale; a sufficient identification of the
property sold; such | ||||||
24 | other information as is required in Section 5-402 of
the | ||||||
25 | Illinois Vehicle Code, and such other information as the | ||||||
26 | Department
may reasonably require. |
| |||||||
| |||||||
1 | The transaction reporting return in the case of watercraft
| ||||||
2 | and aircraft must show
the name and address of the seller; the | ||||||
3 | name and address of the
purchaser; the amount of the selling | ||||||
4 | price including the amount allowed
by the retailer for | ||||||
5 | traded-in property, if any; the amount allowed by
the retailer | ||||||
6 | for the traded-in tangible personal property, if any, to
the | ||||||
7 | extent to which Section 2 of this Act allows an exemption for | ||||||
8 | the
value of traded-in property; the balance payable after | ||||||
9 | deducting such
trade-in allowance from the total selling | ||||||
10 | price; the amount of tax due
from the retailer with respect to | ||||||
11 | such transaction; the amount of tax
collected from the | ||||||
12 | purchaser by the retailer on such transaction (or
satisfactory | ||||||
13 | evidence that such tax is not due in that particular
instance, | ||||||
14 | if that is claimed to be the fact); the place and date of the
| ||||||
15 | sale, a sufficient identification of the property sold, and | ||||||
16 | such other
information as the Department may reasonably | ||||||
17 | require. | ||||||
18 | Such transaction reporting return shall be filed not later | ||||||
19 | than 20
days after the date of delivery of the item that is | ||||||
20 | being sold, but may
be filed by the retailer at any time sooner | ||||||
21 | than that if he chooses to
do so. The transaction reporting | ||||||
22 | return and tax remittance or proof of
exemption from the tax | ||||||
23 | that is imposed by this Act may be transmitted to
the | ||||||
24 | Department by way of the State agency with which, or State | ||||||
25 | officer
with whom, the tangible personal property must be | ||||||
26 | titled or registered
(if titling or registration is required) |
| |||||||
| |||||||
1 | if the Department and such
agency or State officer determine | ||||||
2 | that this procedure will expedite the
processing of | ||||||
3 | applications for title or registration. | ||||||
4 | With each such transaction reporting return, the retailer | ||||||
5 | shall remit
the proper amount of tax due (or shall submit | ||||||
6 | satisfactory evidence that
the sale is not taxable if that is | ||||||
7 | the case), to the Department or its
agents, whereupon the | ||||||
8 | Department shall issue, in the purchaser's name, a
tax receipt | ||||||
9 | (or a certificate of exemption if the Department is
satisfied | ||||||
10 | that the particular sale is tax exempt) which such purchaser
| ||||||
11 | may submit to the agency with which, or State officer with | ||||||
12 | whom, he must
title or register the tangible personal property | ||||||
13 | that is involved (if
titling or registration is required) in | ||||||
14 | support of such purchaser's
application for an Illinois | ||||||
15 | certificate or other evidence of title or
registration to such | ||||||
16 | tangible personal property. | ||||||
17 | No retailer's failure or refusal to remit tax under this | ||||||
18 | Act
precludes a user, who has paid the proper tax to the | ||||||
19 | retailer, from
obtaining his certificate of title or other | ||||||
20 | evidence of title or
registration (if titling or registration | ||||||
21 | is required) upon satisfying
the Department that such user has | ||||||
22 | paid the proper tax (if tax is due) to
the retailer. The | ||||||
23 | Department shall adopt appropriate rules to carry out
the | ||||||
24 | mandate of this paragraph. | ||||||
25 | If the user who would otherwise pay tax to the retailer | ||||||
26 | wants the
transaction reporting return filed and the payment |
| |||||||
| |||||||
1 | of tax or proof of
exemption made to the Department before the | ||||||
2 | retailer is willing to take
these actions and such user has not | ||||||
3 | paid the tax to the retailer, such
user may certify to the fact | ||||||
4 | of such delay by the retailer, and may
(upon the Department | ||||||
5 | being satisfied of the truth of such certification)
transmit | ||||||
6 | the information required by the transaction reporting return
| ||||||
7 | and the remittance for tax or proof of exemption directly to | ||||||
8 | the
Department and obtain his tax receipt or exemption | ||||||
9 | determination, in
which event the transaction reporting return | ||||||
10 | and tax remittance (if a
tax payment was required) shall be | ||||||
11 | credited by the Department to the
proper retailer's account | ||||||
12 | with the Department, but without the 2.1% or 1.75%
discount | ||||||
13 | provided for in this Section being allowed. When the user pays
| ||||||
14 | the tax directly to the Department, he shall pay the tax in the | ||||||
15 | same
amount and in the same form in which it would be remitted | ||||||
16 | if the tax had
been remitted to the Department by the retailer. | ||||||
17 | Where a retailer collects the tax with respect to the | ||||||
18 | selling price
of tangible personal property which he sells and | ||||||
19 | the purchaser
thereafter returns such tangible personal | ||||||
20 | property and the retailer
refunds the selling price thereof to | ||||||
21 | the purchaser, such retailer shall
also refund, to the | ||||||
22 | purchaser, the tax so collected from the purchaser.
When | ||||||
23 | filing his return for the period in which he refunds such tax | ||||||
24 | to
the purchaser, the retailer may deduct the amount of the tax | ||||||
25 | so refunded
by him to the purchaser from any other use tax | ||||||
26 | which such retailer may
be required to pay or remit to the |
| |||||||
| |||||||
1 | Department, as shown by such return,
if the amount of the tax | ||||||
2 | to be deducted was previously remitted to the
Department by | ||||||
3 | such retailer. If the retailer has not previously
remitted the | ||||||
4 | amount of such tax to the Department, he is entitled to no
| ||||||
5 | deduction under this Act upon refunding such tax to the | ||||||
6 | purchaser. | ||||||
7 | Any retailer filing a return under this Section shall also | ||||||
8 | include
(for the purpose of paying tax thereon) the total tax | ||||||
9 | covered by such
return upon the selling price of tangible | ||||||
10 | personal property purchased by
him at retail from a retailer, | ||||||
11 | but as to which the tax imposed by this
Act was not collected | ||||||
12 | from the retailer filing such return, and such
retailer shall | ||||||
13 | remit the amount of such tax to the Department when
filing such | ||||||
14 | return. | ||||||
15 | If experience indicates such action to be practicable, the | ||||||
16 | Department
may prescribe and furnish a combination or joint | ||||||
17 | return which will
enable retailers, who are required to file | ||||||
18 | returns hereunder and also
under the Retailers' Occupation Tax | ||||||
19 | Act, to furnish all the return
information required by both | ||||||
20 | Acts on the one form. | ||||||
21 | Where the retailer has more than one business registered | ||||||
22 | with the
Department under separate registration under this | ||||||
23 | Act, such retailer may
not file each return that is due as a | ||||||
24 | single return covering all such
registered businesses, but | ||||||
25 | shall file separate returns for each such
registered business. | ||||||
26 | Notwithstanding any provision of law to the contrary, |
| |||||||
| |||||||
1 | beginning on the first day of the first month after the | ||||||
2 | Arlington Megaproject is established under Division 22 of | ||||||
3 | Article 10 of the Property Tax Code, all taxes collected under | ||||||
4 | this Act from persons located within the Arlington Megaproject | ||||||
5 | shall be deposited into the Arlington Megaproject | ||||||
6 | Infrastructure Fund. | ||||||
7 | Beginning January 1, 1990, each month the Department shall | ||||||
8 | pay into the
State and Local Sales Tax Reform Fund, a special | ||||||
9 | fund in the State Treasury
which is hereby created, the net | ||||||
10 | revenue realized for the preceding month
from the 1% tax | ||||||
11 | imposed under this Act. | ||||||
12 | Beginning January 1, 1990, each month the Department shall | ||||||
13 | pay into
the County and Mass Transit District Fund 4% of the | ||||||
14 | net revenue realized
for the preceding month from the 6.25% | ||||||
15 | general rate
on the selling price of tangible personal | ||||||
16 | property which is purchased
outside Illinois at retail from a | ||||||
17 | retailer and which is titled or
registered by an agency of this | ||||||
18 | State's government. | ||||||
19 | Beginning January 1, 1990, each month the Department shall | ||||||
20 | pay into
the State and Local Sales Tax Reform Fund, a special | ||||||
21 | fund in the State
Treasury, 20% of the net revenue realized
for | ||||||
22 | the preceding month from the 6.25% general rate on the selling
| ||||||
23 | price of tangible personal property, other than (i) tangible | ||||||
24 | personal property
which is purchased outside Illinois at | ||||||
25 | retail from a retailer and which is
titled or registered by an | ||||||
26 | agency of this State's government and (ii) aviation fuel sold |
| |||||||
| |||||||
1 | on or after December 1, 2019. This exception for aviation fuel | ||||||
2 | only applies for so long as the revenue use requirements of 49 | ||||||
3 | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. | ||||||
4 | For aviation fuel sold on or after December 1, 2019, each | ||||||
5 | month the Department shall pay into the State Aviation Program | ||||||
6 | Fund 20% of the net revenue realized for the preceding month | ||||||
7 | from the 6.25% general rate on the selling price of aviation | ||||||
8 | fuel, less an amount estimated by the Department to be | ||||||
9 | required for refunds of the 20% portion of the tax on aviation | ||||||
10 | fuel under this Act, which amount shall be deposited into the | ||||||
11 | Aviation Fuel Sales Tax Refund Fund. The Department shall only | ||||||
12 | pay moneys into the State Aviation Program Fund and the | ||||||
13 | Aviation Fuels Sales Tax Refund Fund under this Act for so long | ||||||
14 | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 | ||||||
15 | U.S.C. 47133 are binding on the State. | ||||||
16 | Beginning August 1, 2000, each
month the Department shall | ||||||
17 | pay into the
State and Local Sales Tax Reform Fund 100% of the | ||||||
18 | net revenue realized for the
preceding month from the 1.25% | ||||||
19 | rate on the selling price of motor fuel and
gasohol. If, in any | ||||||
20 | month, the tax on sales tax holiday items, as defined in | ||||||
21 | Section 3-6, is imposed at the rate of 1.25%, then the | ||||||
22 | Department shall pay 100% of the net revenue realized for that | ||||||
23 | month from the 1.25% rate on the selling price of sales tax | ||||||
24 | holiday items into the
State and Local Sales Tax Reform Fund. | ||||||
25 | Beginning January 1, 1990, each month the Department shall | ||||||
26 | pay into
the Local Government Tax Fund 16% of the net revenue |
| |||||||
| |||||||
1 | realized for the
preceding month from the 6.25% general rate | ||||||
2 | on the selling price of
tangible personal property which is | ||||||
3 | purchased outside Illinois at retail
from a retailer and which | ||||||
4 | is titled or registered by an agency of this
State's | ||||||
5 | government. | ||||||
6 | Beginning October 1, 2009, each month the Department shall | ||||||
7 | pay into the Capital Projects Fund an amount that is equal to | ||||||
8 | an amount estimated by the Department to represent 80% of the | ||||||
9 | net revenue realized for the preceding month from the sale of | ||||||
10 | candy, grooming and hygiene products, and soft drinks that had | ||||||
11 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
12 | are now taxed at 6.25%. | ||||||
13 | Beginning July 1, 2011, each
month the Department shall | ||||||
14 | pay into the Clean Air Act Permit Fund 80% of the net revenue | ||||||
15 | realized for the
preceding month from the 6.25% general rate | ||||||
16 | on the selling price of sorbents used in Illinois in the | ||||||
17 | process of sorbent injection as used to comply with the | ||||||
18 | Environmental Protection Act or the federal Clean Air Act, but | ||||||
19 | the total payment into the Clean Air Act Permit Fund under this | ||||||
20 | Act and the Retailers' Occupation Tax Act shall not exceed | ||||||
21 | $2,000,000 in any fiscal year. | ||||||
22 | Beginning July 1, 2013, each month the Department shall | ||||||
23 | pay into the Underground Storage Tank Fund from the proceeds | ||||||
24 | collected under this Act, the Service Use Tax Act, the Service | ||||||
25 | Occupation Tax Act, and the Retailers' Occupation Tax Act an | ||||||
26 | amount equal to the average monthly deficit in the Underground |
| |||||||
| |||||||
1 | Storage Tank Fund during the prior year, as certified annually | ||||||
2 | by the Illinois Environmental Protection Agency, but the total | ||||||
3 | payment into the Underground Storage Tank Fund under this Act, | ||||||
4 | the Service Use Tax Act, the Service Occupation Tax Act, and | ||||||
5 | the Retailers' Occupation Tax Act shall not exceed $18,000,000 | ||||||
6 | in any State fiscal year. As used in this paragraph, the | ||||||
7 | "average monthly deficit" shall be equal to the difference | ||||||
8 | between the average monthly claims for payment by the fund and | ||||||
9 | the average monthly revenues deposited into the fund, | ||||||
10 | excluding payments made pursuant to this paragraph. | ||||||
11 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
12 | received by the Department under this Act, the Service Use Tax | ||||||
13 | Act, the Service Occupation Tax Act, and the Retailers' | ||||||
14 | Occupation Tax Act, each month the Department shall deposit | ||||||
15 | $500,000 into the State Crime Laboratory Fund. | ||||||
16 | Of the remainder of the moneys received by the Department | ||||||
17 | pursuant to
this Act, (a) 1.75% thereof shall be paid
into the | ||||||
18 | Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and
on | ||||||
19 | and after July 1, 1989, 3.8% thereof shall be paid into the
| ||||||
20 | Build Illinois Fund; provided, however, that if in any fiscal | ||||||
21 | year the
sum of (1) the aggregate of 2.2% or 3.8%, as the case | ||||||
22 | may be, of the
moneys received by the Department and required | ||||||
23 | to be paid into the Build
Illinois Fund pursuant to Section 3 | ||||||
24 | of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax | ||||||
25 | Act, Section 9 of the Service Use
Tax Act, and Section 9 of the | ||||||
26 | Service Occupation Tax Act, such Acts being
hereinafter called |
| |||||||
| |||||||
1 | the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case | ||||||
2 | may be, of moneys being hereinafter called the "Tax Act | ||||||
3 | Amount",
and (2) the amount transferred to the Build Illinois | ||||||
4 | Fund from the State
and Local Sales Tax Reform Fund shall be | ||||||
5 | less than the Annual Specified
Amount (as defined in Section 3 | ||||||
6 | of the Retailers' Occupation Tax Act), an
amount equal to the | ||||||
7 | difference shall be immediately paid into the Build
Illinois | ||||||
8 | Fund from other moneys received by the Department pursuant to | ||||||
9 | the
Tax Acts; and further provided, that if on the last | ||||||
10 | business day of any
month the sum of (1) the Tax Act Amount | ||||||
11 | required to be deposited into the
Build Illinois Bond Account | ||||||
12 | in the Build Illinois Fund during such month
and (2) the amount | ||||||
13 | transferred during such month to the Build Illinois Fund
from | ||||||
14 | the State and Local Sales Tax Reform Fund shall have been less | ||||||
15 | than
1/12 of the Annual Specified Amount, an amount equal to | ||||||
16 | the difference
shall be immediately paid into the Build | ||||||
17 | Illinois Fund from other moneys
received by the Department | ||||||
18 | pursuant to the Tax Acts; and,
further provided, that in no | ||||||
19 | event shall the payments required under the
preceding proviso | ||||||
20 | result in aggregate payments into the Build Illinois Fund
| ||||||
21 | pursuant to this clause (b) for any fiscal year in excess of | ||||||
22 | the greater
of (i) the Tax Act Amount or (ii) the Annual | ||||||
23 | Specified Amount for such
fiscal year; and, further provided, | ||||||
24 | that the amounts payable into the Build
Illinois Fund under | ||||||
25 | this clause (b) shall be payable only until such time
as the | ||||||
26 | aggregate amount on deposit under each trust
indenture |
| |||||||
| |||||||
1 | securing Bonds issued and outstanding pursuant to the Build
| ||||||
2 | Illinois Bond Act is sufficient, taking into account any | ||||||
3 | future investment
income, to fully provide, in accordance with | ||||||
4 | such indenture, for the
defeasance of or the payment of the | ||||||
5 | principal of, premium, if any, and
interest on the Bonds | ||||||
6 | secured by such indenture and on any Bonds expected
to be | ||||||
7 | issued thereafter and all fees and costs payable with respect | ||||||
8 | thereto,
all as certified by the Director of the
Bureau of the | ||||||
9 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
10 | the last
business day of any month in which Bonds are | ||||||
11 | outstanding pursuant to the
Build Illinois Bond Act, the | ||||||
12 | aggregate of the moneys deposited
in the Build Illinois Bond | ||||||
13 | Account in the Build Illinois Fund in such month
shall be less | ||||||
14 | than the amount required to be transferred in such month from
| ||||||
15 | the Build Illinois Bond Account to the Build Illinois Bond | ||||||
16 | Retirement and
Interest Fund pursuant to Section 13 of the | ||||||
17 | Build Illinois Bond Act, an
amount equal to such deficiency | ||||||
18 | shall be immediately paid
from other moneys received by the | ||||||
19 | Department pursuant to the Tax Acts
to the Build Illinois | ||||||
20 | Fund; provided, however, that any amounts paid to the
Build | ||||||
21 | Illinois Fund in any fiscal year pursuant to this sentence | ||||||
22 | shall be
deemed to constitute payments pursuant to clause (b) | ||||||
23 | of the preceding
sentence and shall reduce the amount | ||||||
24 | otherwise payable for such fiscal year
pursuant to clause (b) | ||||||
25 | of the preceding sentence. The moneys received by
the | ||||||
26 | Department pursuant to this Act and required to be deposited |
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1 | into the
Build Illinois Fund are subject to the pledge, claim | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2 | and charge set forth
in Section 12 of the Build Illinois Bond | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3 | Act. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
4 | Subject to payment of amounts into the Build Illinois Fund | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
5 | as provided in
the preceding paragraph or in any amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
6 | thereto hereafter enacted, the
following specified monthly | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
7 | installment of the amount requested in the
certificate of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
8 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
9 | provided under Section 8.25f of the State Finance Act, but not | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
10 | in
excess of the sums designated as "Total Deposit", shall be
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
11 | deposited in the aggregate from collections under Section 9 of | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
12 | the Use Tax
Act, Section 9 of the Service Use Tax Act, Section | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
13 | 9 of the Service
Occupation Tax Act, and Section 3 of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
14 | Retailers' Occupation Tax Act into
the McCormick Place | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
15 | Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
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17 | Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
18 | year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
19 | certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
20 | Exposition Authority for that fiscal year, less
the amount | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
21 | deposited into the McCormick Place Expansion Project Fund by | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
22 | the
State Treasurer in the respective month under subsection | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
23 | (g) of Section 13
of the Metropolitan Pier and Exposition | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
24 | Authority Act, plus cumulative
deficiencies in the deposits | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
25 | required under this Section for previous
months and years, | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
26 | shall be deposited into the McCormick Place Expansion
Project |
| |||||||
| |||||||
1 | Fund, until the full amount requested for the fiscal year, but | ||||||
2 | not
in excess of the amount specified above as "Total | ||||||
3 | Deposit", has been deposited. | ||||||
4 | Subject to payment of amounts into the Capital Projects | ||||||
5 | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, | ||||||
6 | and the McCormick Place Expansion Project Fund pursuant to the | ||||||
7 | preceding paragraphs or in any amendments thereto hereafter | ||||||
8 | enacted, for aviation fuel sold on or after December 1, 2019, | ||||||
9 | the Department shall each month deposit into the Aviation Fuel | ||||||
10 | Sales Tax Refund Fund an amount estimated by the Department to | ||||||
11 | be required for refunds of the 80% portion of the tax on | ||||||
12 | aviation fuel under this Act. The Department shall only | ||||||
13 | deposit moneys into the Aviation Fuel Sales Tax Refund Fund | ||||||
14 | under this paragraph for so long as the revenue use | ||||||
15 | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are | ||||||
16 | binding on the State. | ||||||
17 | Subject to payment of amounts into the Build Illinois Fund | ||||||
18 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
19 | preceding paragraphs or
in any amendments thereto
hereafter | ||||||
20 | enacted,
beginning July 1, 1993 and ending on September 30, | ||||||
21 | 2013, the Department shall each month pay into the Illinois
| ||||||
22 | Tax Increment Fund 0.27% of 80% of the net revenue realized for | ||||||
23 | the preceding
month from the 6.25% general rate on the selling | ||||||
24 | price of tangible personal
property. | ||||||
25 | Subject to payment of amounts into the Build Illinois Fund | ||||||
26 | and the
McCormick Place Expansion Project Fund pursuant to the |
| |||||||
| |||||||
1 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
2 | enacted, beginning with the receipt of the first
report of | ||||||
3 | taxes paid by an eligible business and continuing for a | ||||||
4 | 25-year
period, the Department shall each month pay into the | ||||||
5 | Energy Infrastructure
Fund 80% of the net revenue realized | ||||||
6 | from the 6.25% general rate on the
selling price of | ||||||
7 | Illinois-mined coal that was sold to an eligible business.
For | ||||||
8 | purposes of this paragraph, the term "eligible business" means | ||||||
9 | a new
electric generating facility certified pursuant to | ||||||
10 | Section 605-332 of the
Department of Commerce and
Economic | ||||||
11 | Opportunity Law of the Civil Administrative
Code of Illinois. | ||||||
12 | Subject to payment of amounts into the Build Illinois | ||||||
13 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
14 | Tax Increment Fund, and the Energy Infrastructure Fund | ||||||
15 | pursuant to the preceding paragraphs or in any amendments to | ||||||
16 | this Section hereafter enacted, beginning on the first day of | ||||||
17 | the first calendar month to occur on or after August 26, 2014 | ||||||
18 | (the effective date of Public Act 98-1098), each month, from | ||||||
19 | the collections made under Section 9 of the Use Tax Act, | ||||||
20 | Section 9 of the Service Use Tax Act, Section 9 of the Service | ||||||
21 | Occupation Tax Act, and Section 3 of the Retailers' Occupation | ||||||
22 | Tax Act, the Department shall pay into the Tax Compliance and | ||||||
23 | Administration Fund, to be used, subject to appropriation, to | ||||||
24 | fund additional auditors and compliance personnel at the | ||||||
25 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
26 | the cash receipts collected during the preceding fiscal year |
| |||||||
| |||||||
1 | by the Audit Bureau of the Department under the Use Tax Act, | ||||||
2 | the Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
3 | Retailers' Occupation Tax Act, and associated local occupation | ||||||
4 | and use taxes administered by the Department. | ||||||
5 | Subject to payments of amounts into the Build Illinois | ||||||
6 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
7 | Tax Increment Fund, the Energy Infrastructure Fund, and the | ||||||
8 | Tax Compliance and Administration Fund as provided in this | ||||||
9 | Section, beginning on July 1, 2018 the Department shall pay | ||||||
10 | each month into the Downstate Public Transportation Fund the | ||||||
11 | moneys required to be so paid under Section 2-3 of the | ||||||
12 | Downstate Public Transportation Act. | ||||||
13 | Subject to successful execution and delivery of a | ||||||
14 | public-private agreement between the public agency and private | ||||||
15 | entity and completion of the civic build, beginning on July 1, | ||||||
16 | 2023, of the remainder of the moneys received by the | ||||||
17 | Department under the Use Tax Act, the Service Use Tax Act, the | ||||||
18 | Service Occupation Tax Act, and this Act, the Department shall | ||||||
19 | deposit the following specified deposits in the aggregate from | ||||||
20 | collections under the Use Tax Act, the Service Use Tax Act, the | ||||||
21 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
22 | Act, as required under Section 8.25g of the State Finance Act | ||||||
23 | for distribution consistent with the Public-Private | ||||||
24 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
25 | The moneys received by the Department pursuant to this Act and | ||||||
26 | required to be deposited into the Civic and Transit |
| |||||||
| |||||||
1 | Infrastructure Fund are subject to the pledge, claim, and | ||||||
2 | charge set forth in Section 25-55 of the Public-Private | ||||||
3 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
4 | As used in this paragraph, "civic build", "private entity", | ||||||
5 | "public-private agreement", and "public agency" have the | ||||||
6 | meanings provided in Section 25-10 of the Public-Private | ||||||
7 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
8 | Fiscal Year ............................Total Deposit | ||||||
9 | 2024 ....................................$200,000,000 | ||||||
10 | 2025 ....................................$206,000,000 | ||||||
11 | 2026 ....................................$212,200,000 | ||||||
12 | 2027 ....................................$218,500,000 | ||||||
13 | 2028 ....................................$225,100,000 | ||||||
14 | 2029 ....................................$288,700,000 | ||||||
15 | 2030 ....................................$298,900,000 | ||||||
16 | 2031 ....................................$309,300,000 | ||||||
17 | 2032 ....................................$320,100,000 | ||||||
18 | 2033 ....................................$331,200,000 | ||||||
19 | 2034 ....................................$341,200,000 | ||||||
20 | 2035 ....................................$351,400,000 | ||||||
21 | 2036 ....................................$361,900,000 | ||||||
22 | 2037 ....................................$372,800,000 | ||||||
23 | 2038 ....................................$384,000,000 | ||||||
24 | 2039 ....................................$395,500,000 | ||||||
25 | 2040 ....................................$407,400,000 | ||||||
26 | 2041 ....................................$419,600,000 |
| |||||||
| |||||||
1 | 2042 ....................................$432,200,000 | ||||||
2 | 2043 ....................................$445,100,000 | ||||||
3 | Beginning July 1, 2021 and until July 1, 2022, subject to | ||||||
4 | the payment of amounts into the State and Local Sales Tax | ||||||
5 | Reform Fund, the Build Illinois Fund, the McCormick Place | ||||||
6 | Expansion Project Fund, the Illinois Tax Increment Fund, the | ||||||
7 | Energy Infrastructure Fund, and the Tax Compliance and | ||||||
8 | Administration Fund as provided in this Section, the | ||||||
9 | Department shall pay each month into the Road Fund the amount | ||||||
10 | estimated to represent 16% of the net revenue realized from | ||||||
11 | the taxes imposed on motor fuel and gasohol. Beginning July 1, | ||||||
12 | 2022 and until July 1, 2023, subject to the payment of amounts | ||||||
13 | into the State and Local Sales Tax Reform Fund, the Build | ||||||
14 | Illinois Fund, the McCormick Place Expansion Project Fund, the | ||||||
15 | Illinois Tax Increment Fund, the Energy Infrastructure Fund, | ||||||
16 | and the Tax Compliance and Administration Fund as provided in | ||||||
17 | this Section, the Department shall pay each month into the | ||||||
18 | Road Fund the amount estimated to represent 32% of the net | ||||||
19 | revenue realized from the taxes imposed on motor fuel and | ||||||
20 | gasohol. Beginning July 1, 2023 and until July 1, 2024, | ||||||
21 | subject to the payment of amounts into the State and Local | ||||||
22 | Sales Tax Reform Fund, the Build Illinois Fund, the McCormick | ||||||
23 | Place Expansion Project Fund, the Illinois Tax Increment Fund, | ||||||
24 | the Energy Infrastructure Fund, and the Tax Compliance and | ||||||
25 | Administration Fund as provided in this Section, the | ||||||
26 | Department shall pay each month into the Road Fund the amount |
| |||||||
| |||||||
1 | estimated to represent 48% of the net revenue realized from | ||||||
2 | the taxes imposed on motor fuel and gasohol. Beginning July 1, | ||||||
3 | 2024 and until July 1, 2025, subject to the payment of amounts | ||||||
4 | into the State and Local Sales Tax Reform Fund, the Build | ||||||
5 | Illinois Fund, the McCormick Place Expansion Project Fund, the | ||||||
6 | Illinois Tax Increment Fund, the Energy Infrastructure Fund, | ||||||
7 | and the Tax Compliance and Administration Fund as provided in | ||||||
8 | this Section, the Department shall pay each month into the | ||||||
9 | Road Fund the amount estimated to represent 64% of the net | ||||||
10 | revenue realized from the taxes imposed on motor fuel and | ||||||
11 | gasohol. Beginning on July 1, 2025, subject to the payment of | ||||||
12 | amounts into the State and Local Sales Tax Reform Fund, the | ||||||
13 | Build Illinois Fund, the McCormick Place Expansion Project | ||||||
14 | Fund, the Illinois Tax Increment Fund, the Energy | ||||||
15 | Infrastructure Fund, and the Tax Compliance and Administration | ||||||
16 | Fund as provided in this Section, the Department shall pay | ||||||
17 | each month into the Road Fund the amount estimated to | ||||||
18 | represent 80% of the net revenue realized from the taxes | ||||||
19 | imposed on motor fuel and gasohol. As used in this paragraph | ||||||
20 | "motor fuel" has the meaning given to that term in Section 1.1 | ||||||
21 | of the Motor Fuel Tax Law, and "gasohol" has the meaning given | ||||||
22 | to that term in Section 3-40 of this Act. | ||||||
23 | Of the remainder of the moneys received by the Department | ||||||
24 | pursuant
to this Act, 75% thereof shall be paid into the State | ||||||
25 | Treasury and 25%
shall be reserved in a special account and | ||||||
26 | used only for the transfer to
the Common School Fund as part of |
| |||||||
| |||||||
1 | the monthly transfer from the General
Revenue Fund in | ||||||
2 | accordance with Section 8a of the State
Finance Act. | ||||||
3 | As soon as possible after the first day of each month, upon | ||||||
4 | certification
of the Department of Revenue, the Comptroller | ||||||
5 | shall order transferred and
the Treasurer shall transfer from | ||||||
6 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
7 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
8 | for the second preceding month.
Beginning April 1, 2000, this | ||||||
9 | transfer is no longer required
and shall not be made. | ||||||
10 | Net revenue realized for a month shall be the revenue | ||||||
11 | collected
by the State pursuant to this Act, less the amount | ||||||
12 | paid out during that
month as refunds to taxpayers for | ||||||
13 | overpayment of liability. | ||||||
14 | For greater simplicity of administration, manufacturers, | ||||||
15 | importers
and wholesalers whose products are sold at retail in | ||||||
16 | Illinois by
numerous retailers, and who wish to do so, may | ||||||
17 | assume the responsibility
for accounting and paying to the | ||||||
18 | Department all tax accruing under this
Act with respect to | ||||||
19 | such sales, if the retailers who are affected do not
make | ||||||
20 | written objection to the Department to this arrangement. | ||||||
21 | (Source: P.A. 101-10, Article 15, Section 15-10, eff. 6-5-19; | ||||||
22 | 101-10, Article 25, Section 25-105, eff. 6-5-19; 101-27, eff. | ||||||
23 | 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19; | ||||||
24 | 101-636, eff. 6-10-20; 102-700, Article 60, Section 60-15, | ||||||
25 | eff. 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22; | ||||||
26 | 102-1019, eff. 1-1-23; revised 12-13-22.) |
| |||||||
| |||||||
1 | Section 910. The Service Use Tax Act is amended by | ||||||
2 | changing Sections 3-5 and 9 as follows:
| ||||||
3 | (35 ILCS 110/3-5)
| ||||||
4 | Sec. 3-5. Exemptions. Use of the following tangible | ||||||
5 | personal property
is exempt from the tax imposed by this Act:
| ||||||
6 | (1) Personal property purchased from a corporation, | ||||||
7 | society,
association, foundation, institution, or | ||||||
8 | organization, other than a limited
liability company, that is | ||||||
9 | organized and operated as a not-for-profit service
enterprise | ||||||
10 | for the benefit of persons 65 years of age or older if the | ||||||
11 | personal
property was not purchased by the enterprise for the | ||||||
12 | purpose of resale by the
enterprise.
| ||||||
13 | (2) Personal property purchased by a non-profit Illinois | ||||||
14 | county fair
association for use in conducting, operating, or | ||||||
15 | promoting the county fair.
| ||||||
16 | (3) Personal property purchased by a not-for-profit arts
| ||||||
17 | or cultural
organization that establishes, by proof required | ||||||
18 | by the Department by rule,
that it has received an exemption | ||||||
19 | under Section 501(c)(3) of the Internal
Revenue Code and that | ||||||
20 | is organized and operated primarily for the
presentation
or | ||||||
21 | support of arts or cultural programming, activities, or | ||||||
22 | services. These
organizations include, but are not limited to, | ||||||
23 | music and dramatic arts
organizations such as symphony | ||||||
24 | orchestras and theatrical groups, arts and
cultural service |
| |||||||
| |||||||
1 | organizations, local arts councils, visual arts organizations,
| ||||||
2 | and media arts organizations.
On and after July 1, 2001 (the | ||||||
3 | effective date of Public Act 92-35), however, an entity | ||||||
4 | otherwise eligible for this exemption shall not
make tax-free | ||||||
5 | purchases unless it has an active identification number issued | ||||||
6 | by
the Department.
| ||||||
7 | (4) Legal tender, currency, medallions, or gold or silver | ||||||
8 | coinage issued
by the State of Illinois, the government of the | ||||||
9 | United States of America,
or the government of any foreign | ||||||
10 | country, and bullion.
| ||||||
11 | (5) Until July 1, 2003 and beginning again on September 1, | ||||||
12 | 2004 through August 30, 2014, graphic arts machinery and | ||||||
13 | equipment, including
repair and
replacement parts, both new | ||||||
14 | and used, and including that manufactured on
special order or | ||||||
15 | purchased for lease, certified by the purchaser to be used
| ||||||
16 | primarily for graphic arts production.
Equipment includes | ||||||
17 | chemicals or
chemicals acting as catalysts but only if
the | ||||||
18 | chemicals or chemicals acting as catalysts effect a direct and | ||||||
19 | immediate
change upon a graphic arts product. Beginning on | ||||||
20 | July 1, 2017, graphic arts machinery and equipment is included | ||||||
21 | in the manufacturing and assembling machinery and equipment | ||||||
22 | exemption under Section 2 of this Act.
| ||||||
23 | (6) Personal property purchased from a teacher-sponsored | ||||||
24 | student
organization affiliated with an elementary or | ||||||
25 | secondary school located
in Illinois.
| ||||||
26 | (7) Farm machinery and equipment, both new and used, |
| |||||||
| |||||||
1 | including that
manufactured on special order, certified by the | ||||||
2 | purchaser to be used
primarily for production agriculture or | ||||||
3 | State or federal agricultural
programs, including individual | ||||||
4 | replacement parts for the machinery and
equipment, including | ||||||
5 | machinery and equipment purchased for lease,
and including | ||||||
6 | implements of husbandry defined in Section 1-130 of
the | ||||||
7 | Illinois Vehicle Code, farm machinery and agricultural | ||||||
8 | chemical and
fertilizer spreaders, and nurse wagons required | ||||||
9 | to be registered
under Section 3-809 of the Illinois Vehicle | ||||||
10 | Code,
but
excluding other motor vehicles required to be | ||||||
11 | registered under the Illinois
Vehicle Code.
Horticultural | ||||||
12 | polyhouses or hoop houses used for propagating, growing, or
| ||||||
13 | overwintering plants shall be considered farm machinery and | ||||||
14 | equipment under
this item (7).
Agricultural chemical tender | ||||||
15 | tanks and dry boxes shall include units sold
separately from a | ||||||
16 | motor vehicle required to be licensed and units sold mounted
| ||||||
17 | on a motor vehicle required to be licensed if the selling price | ||||||
18 | of the tender
is separately stated.
| ||||||
19 | Farm machinery and equipment shall include precision | ||||||
20 | farming equipment
that is
installed or purchased to be | ||||||
21 | installed on farm machinery and equipment
including, but not | ||||||
22 | limited to, tractors, harvesters, sprayers, planters,
seeders, | ||||||
23 | or spreaders.
Precision farming equipment includes, but is not | ||||||
24 | limited to,
soil testing sensors, computers, monitors, | ||||||
25 | software, global positioning
and mapping systems, and other | ||||||
26 | such equipment.
|
| |||||||
| |||||||
1 | Farm machinery and equipment also includes computers, | ||||||
2 | sensors, software, and
related equipment used primarily in the
| ||||||
3 | computer-assisted operation of production agriculture | ||||||
4 | facilities, equipment,
and activities such as, but
not limited | ||||||
5 | to,
the collection, monitoring, and correlation of
animal and | ||||||
6 | crop data for the purpose of
formulating animal diets and | ||||||
7 | agricultural chemicals. This item (7) is exempt
from the | ||||||
8 | provisions of
Section 3-75.
| ||||||
9 | (8) Until June 30, 2013, fuel and petroleum products sold | ||||||
10 | to or used by an air common
carrier, certified by the carrier | ||||||
11 | to be used for consumption, shipment, or
storage in the | ||||||
12 | conduct of its business as an air common carrier, for a
flight | ||||||
13 | destined for or returning from a location or locations
outside | ||||||
14 | the United States without regard to previous or subsequent | ||||||
15 | domestic
stopovers.
| ||||||
16 | Beginning July 1, 2013, fuel and petroleum products sold | ||||||
17 | to or used by an air carrier, certified by the carrier to be | ||||||
18 | used for consumption, shipment, or storage in the conduct of | ||||||
19 | its business as an air common carrier, for a flight that (i) is | ||||||
20 | engaged in foreign trade or is engaged in trade between the | ||||||
21 | United States and any of its possessions and (ii) transports | ||||||
22 | at least one individual or package for hire from the city of | ||||||
23 | origination to the city of final destination on the same | ||||||
24 | aircraft, without regard to a change in the flight number of | ||||||
25 | that aircraft. | ||||||
26 | (9) Proceeds of mandatory service charges separately |
| |||||||
| |||||||
1 | stated on
customers' bills for the purchase and consumption of | ||||||
2 | food and beverages
acquired as an incident to the purchase of a | ||||||
3 | service from a serviceman, to
the extent that the proceeds of | ||||||
4 | the service charge are in fact
turned over as tips or as a | ||||||
5 | substitute for tips to the employees who
participate directly | ||||||
6 | in preparing, serving, hosting or cleaning up the
food or | ||||||
7 | beverage function with respect to which the service charge is | ||||||
8 | imposed.
| ||||||
9 | (10) Until July 1, 2003, oil field exploration, drilling, | ||||||
10 | and production
equipment, including
(i) rigs and parts of | ||||||
11 | rigs, rotary rigs, cable tool
rigs, and workover rigs, (ii) | ||||||
12 | pipe and tubular goods, including casing and
drill strings, | ||||||
13 | (iii) pumps and pump-jack units, (iv) storage tanks and flow
| ||||||
14 | lines, (v) any individual replacement part for oil field | ||||||
15 | exploration,
drilling, and production equipment, and (vi) | ||||||
16 | machinery and equipment purchased
for lease; but
excluding | ||||||
17 | motor vehicles required to be registered under the Illinois
| ||||||
18 | Vehicle Code.
| ||||||
19 | (11) Proceeds from the sale of photoprocessing machinery | ||||||
20 | and
equipment, including repair and replacement parts, both | ||||||
21 | new and
used, including that manufactured on special order, | ||||||
22 | certified by the
purchaser to be used primarily for | ||||||
23 | photoprocessing, and including
photoprocessing machinery and | ||||||
24 | equipment purchased for lease.
| ||||||
25 | (12) Until July 1, 2028, coal and aggregate exploration, | ||||||
26 | mining, off-highway hauling,
processing,
maintenance, and |
| |||||||
| |||||||
1 | reclamation equipment, including
replacement parts and | ||||||
2 | equipment, and including
equipment purchased for lease, but | ||||||
3 | excluding motor vehicles required to be
registered under the | ||||||
4 | Illinois Vehicle Code. The changes made to this Section by | ||||||
5 | Public Act 97-767 apply on and after July 1, 2003, but no claim | ||||||
6 | for credit or refund is allowed on or after August 16, 2013 | ||||||
7 | (the effective date of Public Act 98-456)
for such taxes paid | ||||||
8 | during the period beginning July 1, 2003 and ending on August | ||||||
9 | 16, 2013 (the effective date of Public Act 98-456).
| ||||||
10 | (13) Semen used for artificial insemination of livestock | ||||||
11 | for direct
agricultural production.
| ||||||
12 | (14) Horses, or interests in horses, registered with and | ||||||
13 | meeting the
requirements of any of the
Arabian Horse Club | ||||||
14 | Registry of America, Appaloosa Horse Club, American Quarter
| ||||||
15 | Horse Association, United States
Trotting Association, or | ||||||
16 | Jockey Club, as appropriate, used for
purposes of breeding or | ||||||
17 | racing for prizes. This item (14) is exempt from the | ||||||
18 | provisions of Section 3-75, and the exemption provided for | ||||||
19 | under this item (14) applies for all periods beginning May 30, | ||||||
20 | 1995, but no claim for credit or refund is allowed on or after | ||||||
21 | January 1, 2008 (the effective date of Public Act 95-88) for | ||||||
22 | such taxes paid during the period beginning May 30, 2000 and | ||||||
23 | ending on January 1, 2008 (the effective date of Public Act | ||||||
24 | 95-88).
| ||||||
25 | (15) Computers and communications equipment utilized for | ||||||
26 | any
hospital
purpose
and equipment used in the diagnosis,
|
| |||||||
| |||||||
1 | analysis, or treatment of hospital patients purchased by a | ||||||
2 | lessor who leases
the
equipment, under a lease of one year or | ||||||
3 | longer executed or in effect at the
time
the lessor would | ||||||
4 | otherwise be subject to the tax imposed by this Act,
to a
| ||||||
5 | hospital
that has been issued an active tax exemption | ||||||
6 | identification number by the
Department under Section 1g of | ||||||
7 | the Retailers' Occupation Tax Act.
If the
equipment is leased | ||||||
8 | in a manner that does not qualify for
this exemption
or is used | ||||||
9 | in any other non-exempt manner,
the lessor shall be liable for | ||||||
10 | the
tax imposed under this Act or the Use Tax Act, as the case | ||||||
11 | may
be, based on the fair market value of the property at the | ||||||
12 | time the
non-qualifying use occurs. No lessor shall collect or | ||||||
13 | attempt to collect an
amount (however
designated) that | ||||||
14 | purports to reimburse that lessor for the tax imposed by this
| ||||||
15 | Act or the Use Tax Act, as the case may be, if the tax has not | ||||||
16 | been
paid by the lessor. If a lessor improperly collects any | ||||||
17 | such amount from the
lessee, the lessee shall have a legal | ||||||
18 | right to claim a refund of that amount
from the lessor. If, | ||||||
19 | however, that amount is not refunded to the lessee for
any | ||||||
20 | reason, the lessor is liable to pay that amount to the | ||||||
21 | Department.
| ||||||
22 | (16) Personal property purchased by a lessor who leases | ||||||
23 | the
property, under
a
lease of one year or longer executed or | ||||||
24 | in effect at the time
the lessor would otherwise be subject to | ||||||
25 | the tax imposed by this Act,
to a governmental body
that has | ||||||
26 | been issued an active tax exemption identification number by |
| |||||||
| |||||||
1 | the
Department under Section 1g of the Retailers' Occupation | ||||||
2 | Tax Act.
If the
property is leased in a manner that does not | ||||||
3 | qualify for
this exemption
or is used in any other non-exempt | ||||||
4 | manner,
the lessor shall be liable for the
tax imposed under | ||||||
5 | this Act or the Use Tax Act, as the case may
be, based on the | ||||||
6 | fair market value of the property at the time the
| ||||||
7 | non-qualifying use occurs. No lessor shall collect or attempt | ||||||
8 | to collect an
amount (however
designated) that purports to | ||||||
9 | reimburse that lessor for the tax imposed by this
Act or the | ||||||
10 | Use Tax Act, as the case may be, if the tax has not been
paid | ||||||
11 | by the lessor. If a lessor improperly collects any such amount | ||||||
12 | from the
lessee, the lessee shall have a legal right to claim a | ||||||
13 | refund of that amount
from the lessor. If, however, that | ||||||
14 | amount is not refunded to the lessee for
any reason, the lessor | ||||||
15 | is liable to pay that amount to the Department.
| ||||||
16 | (17) Beginning with taxable years ending on or after | ||||||
17 | December
31,
1995
and
ending with taxable years ending on or | ||||||
18 | before December 31, 2004,
personal property that is
donated | ||||||
19 | for disaster relief to be used in a State or federally declared
| ||||||
20 | disaster area in Illinois or bordering Illinois by a | ||||||
21 | manufacturer or retailer
that is registered in this State to a | ||||||
22 | corporation, society, association,
foundation, or institution | ||||||
23 | that has been issued a sales tax exemption
identification | ||||||
24 | number by the Department that assists victims of the disaster
| ||||||
25 | who reside within the declared disaster area.
| ||||||
26 | (18) Beginning with taxable years ending on or after |
| |||||||
| |||||||
1 | December
31, 1995 and
ending with taxable years ending on or | ||||||
2 | before December 31, 2004, personal
property that is used in | ||||||
3 | the performance of infrastructure repairs in this
State, | ||||||
4 | including but not limited to municipal roads and streets, | ||||||
5 | access roads,
bridges, sidewalks, waste disposal systems, | ||||||
6 | water and sewer line extensions,
water distribution and | ||||||
7 | purification facilities, storm water drainage and
retention | ||||||
8 | facilities, and sewage treatment facilities, resulting from a | ||||||
9 | State
or federally declared disaster in Illinois or bordering | ||||||
10 | Illinois when such
repairs are initiated on facilities located | ||||||
11 | in the declared disaster area
within 6 months after the | ||||||
12 | disaster.
| ||||||
13 | (19) Beginning July 1, 1999, game or game birds purchased | ||||||
14 | at a "game
breeding
and hunting preserve area" as that term is
| ||||||
15 | used in
the Wildlife Code. This paragraph is exempt from the | ||||||
16 | provisions
of
Section 3-75.
| ||||||
17 | (20) A motor vehicle, as that term is defined in Section | ||||||
18 | 1-146
of the
Illinois Vehicle Code, that is donated to a | ||||||
19 | corporation, limited liability
company, society, association, | ||||||
20 | foundation, or institution that is determined by
the | ||||||
21 | Department to be organized and operated exclusively for | ||||||
22 | educational
purposes. For purposes of this exemption, "a | ||||||
23 | corporation, limited liability
company, society, association, | ||||||
24 | foundation, or institution organized and
operated
exclusively | ||||||
25 | for educational purposes" means all tax-supported public | ||||||
26 | schools,
private schools that offer systematic instruction in |
| |||||||
| |||||||
1 | useful branches of
learning by methods common to public | ||||||
2 | schools and that compare favorably in
their scope and | ||||||
3 | intensity with the course of study presented in tax-supported
| ||||||
4 | schools, and vocational or technical schools or institutes | ||||||
5 | organized and
operated exclusively to provide a course of | ||||||
6 | study of not less than 6 weeks
duration and designed to prepare | ||||||
7 | individuals to follow a trade or to pursue a
manual, | ||||||
8 | technical, mechanical, industrial, business, or commercial
| ||||||
9 | occupation.
| ||||||
10 | (21) Beginning January 1, 2000, personal property, | ||||||
11 | including
food,
purchased through fundraising
events for the | ||||||
12 | benefit of
a public or private elementary or
secondary school, | ||||||
13 | a group of those schools, or one or more school
districts if | ||||||
14 | the events are
sponsored by an entity recognized by the school | ||||||
15 | district that consists
primarily of volunteers and includes
| ||||||
16 | parents and teachers of the school children. This paragraph | ||||||
17 | does not apply
to fundraising
events (i) for the benefit of | ||||||
18 | private home instruction or (ii)
for which the fundraising | ||||||
19 | entity purchases the personal property sold at
the events from | ||||||
20 | another individual or entity that sold the property for the
| ||||||
21 | purpose of resale by the fundraising entity and that
profits | ||||||
22 | from the sale to the
fundraising entity. This paragraph is | ||||||
23 | exempt
from the provisions
of Section 3-75.
| ||||||
24 | (22) Beginning January 1, 2000
and through December 31, | ||||||
25 | 2001, new or used automatic vending
machines that prepare and | ||||||
26 | serve hot food and beverages, including coffee, soup,
and
|
| |||||||
| |||||||
1 | other items, and replacement parts for these machines.
| ||||||
2 | Beginning January 1,
2002 and through June 30, 2003, machines | ||||||
3 | and parts for machines used in
commercial, coin-operated
| ||||||
4 | amusement
and vending business if a use or occupation tax is | ||||||
5 | paid on the gross receipts
derived from
the use of the | ||||||
6 | commercial, coin-operated amusement and vending machines.
This
| ||||||
7 | paragraph
is exempt from the provisions of Section 3-75.
| ||||||
8 | (23) Beginning August 23, 2001 and through June 30, 2016, | ||||||
9 | food for human consumption that is to be consumed off the
| ||||||
10 | premises
where it is sold (other than alcoholic beverages, | ||||||
11 | soft drinks, and food that
has been prepared for immediate | ||||||
12 | consumption) and prescription and
nonprescription medicines, | ||||||
13 | drugs, medical appliances, and insulin, urine
testing | ||||||
14 | materials, syringes, and needles used by diabetics, for human | ||||||
15 | use, when
purchased for use by a person receiving medical | ||||||
16 | assistance under Article V of
the Illinois Public Aid Code who | ||||||
17 | resides in a licensed long-term care facility,
as defined in | ||||||
18 | the Nursing Home Care Act, or in a licensed facility as defined | ||||||
19 | in the ID/DD Community Care Act, the MC/DD Act, or the | ||||||
20 | Specialized Mental Health Rehabilitation Act of 2013.
| ||||||
21 | (24) Beginning on August 2, 2001 (the effective date of | ||||||
22 | Public Act 92-227), computers and communications equipment
| ||||||
23 | utilized for any hospital purpose and equipment used in the | ||||||
24 | diagnosis,
analysis, or treatment of hospital patients | ||||||
25 | purchased by a lessor who leases
the equipment, under a lease | ||||||
26 | of one year or longer executed or in effect at the
time the |
| |||||||
| |||||||
1 | lessor would otherwise be subject to the tax imposed by this | ||||||
2 | Act, to a
hospital that has been issued an active tax exemption | ||||||
3 | identification number by
the Department under Section 1g of | ||||||
4 | the Retailers' Occupation Tax Act. If the
equipment is leased | ||||||
5 | in a manner that does not qualify for this exemption or is
used | ||||||
6 | in any other nonexempt manner, the lessor shall be liable for | ||||||
7 | the
tax imposed under this Act or the Use Tax Act, as the case | ||||||
8 | may be, based on the
fair market value of the property at the | ||||||
9 | time the nonqualifying use occurs.
No lessor shall collect or | ||||||
10 | attempt to collect an amount (however
designated) that | ||||||
11 | purports to reimburse that lessor for the tax imposed by this
| ||||||
12 | Act or the Use Tax Act, as the case may be, if the tax has not | ||||||
13 | been
paid by the lessor. If a lessor improperly collects any | ||||||
14 | such amount from the
lessee, the lessee shall have a legal | ||||||
15 | right to claim a refund of that amount
from the lessor. If, | ||||||
16 | however, that amount is not refunded to the lessee for
any | ||||||
17 | reason, the lessor is liable to pay that amount to the | ||||||
18 | Department.
This paragraph is exempt from the provisions of | ||||||
19 | Section 3-75.
| ||||||
20 | (25) Beginning
on August 2, 2001 (the effective date of | ||||||
21 | Public Act 92-227),
personal property purchased by a lessor
| ||||||
22 | who leases the property, under a lease of one year or longer | ||||||
23 | executed or in
effect at the time the lessor would otherwise be | ||||||
24 | subject to the tax imposed by
this Act, to a governmental body | ||||||
25 | that has been issued an active tax exemption
identification | ||||||
26 | number by the Department under Section 1g of the Retailers'
|
| |||||||
| |||||||
1 | Occupation Tax Act. If the property is leased in a manner that | ||||||
2 | does not
qualify for this exemption or is used in any other | ||||||
3 | nonexempt manner, the
lessor shall be liable for the tax | ||||||
4 | imposed under this Act or the Use Tax Act,
as the case may be, | ||||||
5 | based on the fair market value of the property at the time
the | ||||||
6 | nonqualifying use occurs. No lessor shall collect or attempt | ||||||
7 | to collect
an amount (however designated) that purports to | ||||||
8 | reimburse that lessor for the
tax imposed by this Act or the | ||||||
9 | Use Tax Act, as the case may be, if the tax has
not been paid | ||||||
10 | by the lessor. If a lessor improperly collects any such amount
| ||||||
11 | from the lessee, the lessee shall have a legal right to claim a | ||||||
12 | refund of that
amount from the lessor. If, however, that | ||||||
13 | amount is not refunded to the lessee
for any reason, the lessor | ||||||
14 | is liable to pay that amount to the Department.
This paragraph | ||||||
15 | is exempt from the provisions of Section 3-75.
| ||||||
16 | (26) Beginning January 1, 2008, tangible personal property | ||||||
17 | used in the construction or maintenance of a community water | ||||||
18 | supply, as defined under Section 3.145 of the Environmental | ||||||
19 | Protection Act, that is operated by a not-for-profit | ||||||
20 | corporation that holds a valid water supply permit issued | ||||||
21 | under Title IV of the Environmental Protection Act. This | ||||||
22 | paragraph is exempt from the provisions of Section 3-75.
| ||||||
23 | (27) Beginning January 1, 2010 and continuing through | ||||||
24 | December 31, 2024, materials, parts, equipment, components, | ||||||
25 | and furnishings incorporated into or upon an aircraft as part | ||||||
26 | of the modification, refurbishment, completion, replacement, |
| |||||||
| |||||||
1 | repair, or maintenance of the aircraft. This exemption | ||||||
2 | includes consumable supplies used in the modification, | ||||||
3 | refurbishment, completion, replacement, repair, and | ||||||
4 | maintenance of aircraft, but excludes any materials, parts, | ||||||
5 | equipment, components, and consumable supplies used in the | ||||||
6 | modification, replacement, repair, and maintenance of aircraft | ||||||
7 | engines or power plants, whether such engines or power plants | ||||||
8 | are installed or uninstalled upon any such aircraft. | ||||||
9 | "Consumable supplies" include, but are not limited to, | ||||||
10 | adhesive, tape, sandpaper, general purpose lubricants, | ||||||
11 | cleaning solution, latex gloves, and protective films. This | ||||||
12 | exemption applies only to the use of qualifying tangible | ||||||
13 | personal property transferred incident to the modification, | ||||||
14 | refurbishment, completion, replacement, repair, or maintenance | ||||||
15 | of aircraft by persons who (i) hold an Air Agency Certificate | ||||||
16 | and are empowered to operate an approved repair station by the | ||||||
17 | Federal Aviation Administration, (ii) have a Class IV Rating, | ||||||
18 | and (iii) conduct operations in accordance with Part 145 of | ||||||
19 | the Federal Aviation Regulations. The exemption does not | ||||||
20 | include aircraft operated by a commercial air carrier | ||||||
21 | providing scheduled passenger air service pursuant to | ||||||
22 | authority issued under Part 121 or Part 129 of the Federal | ||||||
23 | Aviation Regulations. The changes made to this paragraph (27) | ||||||
24 | by Public Act 98-534 are declarative of existing law. It is the | ||||||
25 | intent of the General Assembly that the exemption under this | ||||||
26 | paragraph (27) applies continuously from January 1, 2010 |
| |||||||
| |||||||
1 | through December 31, 2024; however, no claim for credit or | ||||||
2 | refund is allowed for taxes paid as a result of the | ||||||
3 | disallowance of this exemption on or after January 1, 2015 and | ||||||
4 | prior to February 5, 2020 ( the effective date of Public Act | ||||||
5 | 101-629) this amendatory Act of the 101st General Assembly . | ||||||
6 | (28) Tangible personal property purchased by a | ||||||
7 | public-facilities corporation, as described in Section | ||||||
8 | 11-65-10 of the Illinois Municipal Code, for purposes of | ||||||
9 | constructing or furnishing a municipal convention hall, but | ||||||
10 | only if the legal title to the municipal convention hall is | ||||||
11 | transferred to the municipality without any further | ||||||
12 | consideration by or on behalf of the municipality at the time | ||||||
13 | of the completion of the municipal convention hall or upon the | ||||||
14 | retirement or redemption of any bonds or other debt | ||||||
15 | instruments issued by the public-facilities corporation in | ||||||
16 | connection with the development of the municipal convention | ||||||
17 | hall. This exemption includes existing public-facilities | ||||||
18 | corporations as provided in Section 11-65-25 of the Illinois | ||||||
19 | Municipal Code. This paragraph is exempt from the provisions | ||||||
20 | of Section 3-75. | ||||||
21 | (29) Beginning January 1, 2017 and through December 31, | ||||||
22 | 2026, menstrual pads, tampons, and menstrual cups. | ||||||
23 | (30) Tangible personal property transferred to a purchaser | ||||||
24 | who is exempt from the tax imposed by this Act by operation of | ||||||
25 | federal law. This paragraph is exempt from the provisions of | ||||||
26 | Section 3-75. |
| |||||||
| |||||||
1 | (31) Qualified tangible personal property used in the | ||||||
2 | construction or operation of a data center that has been | ||||||
3 | granted a certificate of exemption by the Department of | ||||||
4 | Commerce and Economic Opportunity, whether that tangible | ||||||
5 | personal property is purchased by the owner, operator, or | ||||||
6 | tenant of the data center or by a contractor or subcontractor | ||||||
7 | of the owner, operator, or tenant. Data centers that would | ||||||
8 | have qualified for a certificate of exemption prior to January | ||||||
9 | 1, 2020 had Public Act 101-31 this amendatory Act of the 101st | ||||||
10 | General Assembly been in effect, may apply for and obtain an | ||||||
11 | exemption for subsequent purchases of computer equipment or | ||||||
12 | enabling software purchased or leased to upgrade, supplement, | ||||||
13 | or replace computer equipment or enabling software purchased | ||||||
14 | or leased in the original investment that would have | ||||||
15 | qualified. | ||||||
16 | The Department of Commerce and Economic Opportunity shall | ||||||
17 | grant a certificate of exemption under this item (31) to | ||||||
18 | qualified data centers as defined by Section 605-1025 of the | ||||||
19 | Department of Commerce and Economic Opportunity Law of the
| ||||||
20 | Civil Administrative Code of Illinois. | ||||||
21 | For the purposes of this item (31): | ||||||
22 | "Data center" means a building or a series of | ||||||
23 | buildings rehabilitated or constructed to house working | ||||||
24 | servers in one physical location or multiple sites within | ||||||
25 | the State of Illinois. | ||||||
26 | "Qualified tangible personal property" means: |
| |||||||
| |||||||
1 | electrical systems and equipment; climate control and | ||||||
2 | chilling equipment and systems; mechanical systems and | ||||||
3 | equipment; monitoring and secure systems; emergency | ||||||
4 | generators; hardware; computers; servers; data storage | ||||||
5 | devices; network connectivity equipment; racks; cabinets; | ||||||
6 | telecommunications cabling infrastructure; raised floor | ||||||
7 | systems; peripheral components or systems; software; | ||||||
8 | mechanical, electrical, or plumbing systems; battery | ||||||
9 | systems; cooling systems and towers; temperature control | ||||||
10 | systems; other cabling; and other data center | ||||||
11 | infrastructure equipment and systems necessary to operate | ||||||
12 | qualified tangible personal property, including fixtures; | ||||||
13 | and component parts of any of the foregoing, including | ||||||
14 | installation, maintenance, repair, refurbishment, and | ||||||
15 | replacement of qualified tangible personal property to | ||||||
16 | generate, transform, transmit, distribute, or manage | ||||||
17 | electricity necessary to operate qualified tangible | ||||||
18 | personal property; and all other tangible personal | ||||||
19 | property that is essential to the operations of a computer | ||||||
20 | data center. The term "qualified tangible personal | ||||||
21 | property" also includes building materials physically | ||||||
22 | incorporated in to the qualifying data center. To document | ||||||
23 | the exemption allowed under this Section, the retailer | ||||||
24 | must obtain from the purchaser a copy of the certificate | ||||||
25 | of eligibility issued by the Department of Commerce and | ||||||
26 | Economic Opportunity. |
| |||||||
| |||||||
1 | This item (31) is exempt from the provisions of Section | ||||||
2 | 3-75. | ||||||
3 | (32) Beginning July 1, 2022, breast pumps, breast pump | ||||||
4 | collection and storage supplies, and breast pump kits. This | ||||||
5 | item (32) is exempt from the provisions of Section 3-75. As | ||||||
6 | used in this item (32): | ||||||
7 | "Breast pump" means an electrically controlled or | ||||||
8 | manually controlled pump device designed or marketed to be | ||||||
9 | used to express milk from a human breast during lactation, | ||||||
10 | including the pump device and any battery, AC adapter, or | ||||||
11 | other power supply unit that is used to power the pump | ||||||
12 | device and is packaged and sold with the pump device at the | ||||||
13 | time of sale. | ||||||
14 | "Breast pump collection and storage supplies" means | ||||||
15 | items of tangible personal property designed or marketed | ||||||
16 | to be used in conjunction with a breast pump to collect | ||||||
17 | milk expressed from a human breast and to store collected | ||||||
18 | milk until it is ready for consumption. | ||||||
19 | "Breast pump collection and storage supplies" | ||||||
20 | includes, but is not limited to: breast shields and breast | ||||||
21 | shield connectors; breast pump tubes and tubing adapters; | ||||||
22 | breast pump valves and membranes; backflow protectors and | ||||||
23 | backflow protector adaptors; bottles and bottle caps | ||||||
24 | specific to the operation of the breast pump; and breast | ||||||
25 | milk storage bags. | ||||||
26 | "Breast pump collection and storage supplies" does not |
| |||||||
| |||||||
1 | include: (1) bottles and bottle caps not specific to the | ||||||
2 | operation of the breast pump; (2) breast pump travel bags | ||||||
3 | and other similar carrying accessories, including ice | ||||||
4 | packs, labels, and other similar products; (3) breast pump | ||||||
5 | cleaning supplies; (4) nursing bras, bra pads, breast | ||||||
6 | shells, and other similar products; and (5) creams, | ||||||
7 | ointments, and other similar products that relieve | ||||||
8 | breastfeeding-related symptoms or conditions of the | ||||||
9 | breasts or nipples, unless sold as part of a breast pump | ||||||
10 | kit that is pre-packaged by the breast pump manufacturer | ||||||
11 | or distributor. | ||||||
12 | "Breast pump kit" means a kit that: (1) contains no | ||||||
13 | more than a breast pump, breast pump collection and | ||||||
14 | storage supplies, a rechargeable battery for operating the | ||||||
15 | breast pump, a breastmilk cooler, bottle stands, ice | ||||||
16 | packs, and a breast pump carrying case; and (2) is | ||||||
17 | pre-packaged as a breast pump kit by the breast pump | ||||||
18 | manufacturer or distributor. | ||||||
19 | (33) (32) Tangible personal property sold by or on behalf | ||||||
20 | of the State Treasurer pursuant to the Revised Uniform | ||||||
21 | Unclaimed Property Act. This item (33) (32) is exempt from the | ||||||
22 | provisions of Section 3-75. | ||||||
23 | (34) Qualified tangible personal property used in the | ||||||
24 | construction or operation of a megaproject for which a | ||||||
25 | certificate has been issued by the Department of Revenue as | ||||||
26 | described and defined in Division 22 of Article 10 of the |
| |||||||
| |||||||
1 | Property Tax Code, whether that tangible personal property is | ||||||
2 | purchased by the owner, operator, or tenant of the megaproject | ||||||
3 | or by a contractor or subcontractor of the owner, operator, or | ||||||
4 | tenant. | ||||||
5 | For the purposes of this item (34): | ||||||
6 | "Megaproject" has the meaning ascribed to that term in | ||||||
7 | Section 10-910 of the Property Tax Code. | ||||||
8 | "Qualified tangible personal property" means: electrical | ||||||
9 | systems and equipment; climate control and chilling equipment | ||||||
10 | and systems; mechanical systems and equipment; monitoring and | ||||||
11 | security systems; emergency generators; hardware; computers; | ||||||
12 | servers; data storage devices; network connectivity equipment; | ||||||
13 | racks; cabinets; telecommunications cabling infrastructure; | ||||||
14 | raised floor systems; peripheral components or systems; | ||||||
15 | software; mechanical, electrical, or plumbing systems; battery | ||||||
16 | systems; cooling systems and towers; temperature control | ||||||
17 | systems; other cabling; and other data center infrastructure | ||||||
18 | equipment and systems necessary to operate qualified tangible | ||||||
19 | personal property, including fixtures; and component parts of | ||||||
20 | any of the foregoing, including installation, maintenance, | ||||||
21 | repair, refurbishment, and replacement of qualified tangible | ||||||
22 | personal property to generate, transform, transmit, | ||||||
23 | distribute, or manage electricity necessary to operate | ||||||
24 | qualified tangible personal property; and all other tangible | ||||||
25 | personal property that is essential to the operations of a | ||||||
26 | megaproject. The term "qualified tangible personal property" |
| |||||||
| |||||||
1 | also includes building materials to be incorporated into the | ||||||
2 | megaproject. To document the exemption allowed under this | ||||||
3 | Section, the retailer, contractor or subcontractor or supplier | ||||||
4 | must obtain from the purchaser a copy of the certificate | ||||||
5 | issued by the Department of Revenue for the megaproject as | ||||||
6 | described and defined in Division 22 of Article 10 of the | ||||||
7 | Property Tax Code. | ||||||
8 | This item (34) is exempt from the provisions of Section | ||||||
9 | 3-75. | ||||||
10 | (Source: P.A. 101-31, eff. 6-28-19; 101-81, eff. 7-12-19; | ||||||
11 | 101-629, eff. 2-5-20; 102-16, eff. 6-17-21; 102-700, Article | ||||||
12 | 70, Section 70-10, eff. 4-19-22; 102-700, Article 75, Section | ||||||
13 | 75-10, eff. 4-19-22; 102-1026, eff. 5-27-22; revised 8-3-22.)
| ||||||
14 | (35 ILCS 110/9) (from Ch. 120, par. 439.39)
| ||||||
15 | Sec. 9. Each serviceman required or authorized to collect | ||||||
16 | the tax
herein imposed shall pay to the Department the amount | ||||||
17 | of such tax
(except as otherwise provided) at the time when he | ||||||
18 | is required to file
his return for the period during which such | ||||||
19 | tax was collected, less a
discount of 2.1% prior to January 1, | ||||||
20 | 1990 and 1.75% on and after January 1,
1990, or $5 per calendar | ||||||
21 | year, whichever is greater, which is allowed to
reimburse the | ||||||
22 | serviceman for expenses incurred in collecting the tax,
| ||||||
23 | keeping records, preparing and filing returns, remitting the | ||||||
24 | tax and
supplying data to the Department on request. When | ||||||
25 | determining the discount allowed under this Section, |
| |||||||
| |||||||
1 | servicemen shall include the amount of tax that would have | ||||||
2 | been due at the 1% rate but for the 0% rate imposed under this | ||||||
3 | amendatory Act of the 102nd General Assembly. The discount | ||||||
4 | under this Section is not allowed for the 1.25% portion of | ||||||
5 | taxes paid on aviation fuel that is subject to the revenue use | ||||||
6 | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The | ||||||
7 | discount allowed under this Section is allowed only for | ||||||
8 | returns that are filed in the manner required by this Act. The | ||||||
9 | Department may disallow the discount for servicemen whose | ||||||
10 | certificate of registration is revoked at the time the return | ||||||
11 | is filed, but only if the Department's decision to revoke the | ||||||
12 | certificate of registration has become final. A serviceman | ||||||
13 | need not remit
that part of any tax collected by him to the | ||||||
14 | extent that he is required to
pay and does pay the tax imposed | ||||||
15 | by the Service Occupation Tax Act with
respect to his sale of | ||||||
16 | service involving the incidental transfer by him of
the same | ||||||
17 | property. | ||||||
18 | Except as provided hereinafter in this Section, on or | ||||||
19 | before the twentieth
day of each calendar month, such | ||||||
20 | serviceman shall file a return for the
preceding calendar | ||||||
21 | month in accordance with reasonable Rules and
Regulations to | ||||||
22 | be promulgated by the Department. Such return shall be
filed | ||||||
23 | on a form prescribed by the Department and shall contain such
| ||||||
24 | information as the Department may reasonably require. The | ||||||
25 | return shall include the gross receipts which were received | ||||||
26 | during the preceding calendar month or quarter on the |
| |||||||
| |||||||
1 | following items upon which tax would have been due but for the | ||||||
2 | 0% rate imposed under this amendatory Act of the 102nd General | ||||||
3 | Assembly: (i) food for human consumption that is to be | ||||||
4 | consumed off the premises where it is sold (other than | ||||||
5 | alcoholic beverages, food consisting of or infused with adult | ||||||
6 | use cannabis, soft drinks, and food that has been prepared for | ||||||
7 | immediate consumption); and (ii) food prepared for immediate | ||||||
8 | consumption and transferred incident to a sale of service | ||||||
9 | subject to this Act or the Service Occupation Tax Act by an | ||||||
10 | entity licensed under the Hospital Licensing Act, the Nursing | ||||||
11 | Home Care Act, the Assisted Living and Shared Housing Act, the | ||||||
12 | ID/DD Community Care Act, the MC/DD Act, the Specialized | ||||||
13 | Mental Health Rehabilitation Act of 2013, or the Child Care | ||||||
14 | Act of 1969, or an entity that holds a permit issued pursuant | ||||||
15 | to the Life Care Facilities Act. The return shall also include | ||||||
16 | the amount of tax that would have been due on the items listed | ||||||
17 | in the previous sentence but for the 0% rate imposed under this | ||||||
18 | amendatory Act of the 102nd General Assembly. | ||||||
19 | On and after January 1, 2018, with respect to servicemen | ||||||
20 | whose annual gross receipts average $20,000 or more, all | ||||||
21 | returns required to be filed pursuant to this Act shall be | ||||||
22 | filed electronically. Servicemen who demonstrate that they do | ||||||
23 | not have access to the Internet or demonstrate hardship in | ||||||
24 | filing electronically may petition the Department to waive the | ||||||
25 | electronic filing requirement. | ||||||
26 | The Department may require returns to be filed on a |
| |||||||
| |||||||
1 | quarterly basis.
If so required, a return for each calendar | ||||||
2 | quarter shall be filed on or
before the twentieth day of the | ||||||
3 | calendar month following the end of such
calendar quarter. The | ||||||
4 | taxpayer shall also file a return with the
Department for each | ||||||
5 | of the first two months of each calendar quarter, on or
before | ||||||
6 | the twentieth day of the following calendar month, stating: | ||||||
7 | 1. The name of the seller; | ||||||
8 | 2. The address of the principal place of business from | ||||||
9 | which he engages
in business as a serviceman in this | ||||||
10 | State; | ||||||
11 | 3. The total amount of taxable receipts received by | ||||||
12 | him during the
preceding calendar month, including | ||||||
13 | receipts from charge and time sales,
but less all | ||||||
14 | deductions allowed by law; | ||||||
15 | 4. The amount of credit provided in Section 2d of this | ||||||
16 | Act; | ||||||
17 | 5. The amount of tax due; | ||||||
18 | 5-5. The signature of the taxpayer; and | ||||||
19 | 6. Such other reasonable information as the Department | ||||||
20 | may
require. | ||||||
21 | Each serviceman required or authorized to collect the tax | ||||||
22 | imposed by this Act on aviation fuel transferred as an | ||||||
23 | incident of a sale of service in this State during the | ||||||
24 | preceding calendar month shall, instead of reporting and | ||||||
25 | paying tax on aviation fuel as otherwise required by this | ||||||
26 | Section, report and pay such tax on a separate aviation fuel |
| |||||||
| |||||||
1 | tax return. The requirements related to the return shall be as | ||||||
2 | otherwise provided in this Section. Notwithstanding any other | ||||||
3 | provisions of this Act to the contrary, servicemen collecting | ||||||
4 | tax on aviation fuel shall file all aviation fuel tax returns | ||||||
5 | and shall make all aviation fuel tax payments by electronic | ||||||
6 | means in the manner and form required by the Department. For | ||||||
7 | purposes of this Section, "aviation fuel" means jet fuel and | ||||||
8 | aviation gasoline. | ||||||
9 | If a taxpayer fails to sign a return within 30 days after | ||||||
10 | the proper notice
and demand for signature by the Department, | ||||||
11 | the return shall be considered
valid and any amount shown to be | ||||||
12 | due on the return shall be deemed assessed. | ||||||
13 | Notwithstanding any other provision of this Act to the | ||||||
14 | contrary, servicemen subject to tax on cannabis shall file all | ||||||
15 | cannabis tax returns and shall make all cannabis tax payments | ||||||
16 | by electronic means in the manner and form required by the | ||||||
17 | Department. | ||||||
18 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
19 | monthly tax
liability of $150,000 or more shall make all | ||||||
20 | payments required by rules of
the Department by electronic | ||||||
21 | funds transfer. Beginning October 1, 1994, a
taxpayer who has | ||||||
22 | an average monthly tax liability of $100,000 or more shall
| ||||||
23 | make all payments required by rules of the Department by | ||||||
24 | electronic funds
transfer. Beginning October 1, 1995, a | ||||||
25 | taxpayer who has an average monthly
tax liability of $50,000 | ||||||
26 | or more shall make all payments required by rules
of the |
| |||||||
| |||||||
1 | Department by electronic funds transfer.
Beginning October 1, | ||||||
2 | 2000, a taxpayer who has an annual tax liability of
$200,000 or | ||||||
3 | more shall make all payments required by rules of the | ||||||
4 | Department by
electronic funds transfer. The term "annual tax | ||||||
5 | liability" shall be the sum of
the taxpayer's liabilities | ||||||
6 | under this Act, and under all other State and local
occupation | ||||||
7 | and use tax laws administered by the Department, for the | ||||||
8 | immediately
preceding calendar year.
The term "average monthly | ||||||
9 | tax
liability" means the sum of the taxpayer's liabilities | ||||||
10 | under this Act, and
under all other State and local occupation | ||||||
11 | and use tax laws administered by the
Department, for the | ||||||
12 | immediately preceding calendar year divided by 12.
Beginning | ||||||
13 | on October 1, 2002, a taxpayer who has a tax liability in the
| ||||||
14 | amount set forth in subsection (b) of Section 2505-210 of the | ||||||
15 | Department of
Revenue Law shall make all payments required by | ||||||
16 | rules of the Department by
electronic funds transfer. | ||||||
17 | Before August 1 of each year beginning in 1993, the | ||||||
18 | Department shall
notify all taxpayers required to make | ||||||
19 | payments by electronic funds transfer.
All taxpayers required | ||||||
20 | to make payments by electronic funds transfer shall
make those | ||||||
21 | payments for a minimum of one year beginning on October 1. | ||||||
22 | Any taxpayer not required to make payments by electronic | ||||||
23 | funds transfer
may make payments by electronic funds transfer | ||||||
24 | with the permission of the
Department. | ||||||
25 | All taxpayers required to make payment by electronic funds | ||||||
26 | transfer and
any taxpayers authorized to voluntarily make |
| |||||||
| |||||||
1 | payments by electronic funds
transfer shall make those | ||||||
2 | payments in the manner authorized by the Department. | ||||||
3 | The Department shall adopt such rules as are necessary to | ||||||
4 | effectuate a
program of electronic funds transfer and the | ||||||
5 | requirements of this Section. | ||||||
6 | If the serviceman is otherwise required to file a monthly | ||||||
7 | return and
if the serviceman's average monthly tax liability | ||||||
8 | to the Department
does not exceed $200, the Department may | ||||||
9 | authorize his returns to be
filed on a quarter annual basis, | ||||||
10 | with the return for January, February
and March of a given year | ||||||
11 | being due by April 20 of such year; with the
return for April, | ||||||
12 | May and June of a given year being due by July 20 of
such year; | ||||||
13 | with the return for July, August and September of a given
year | ||||||
14 | being due by October 20 of such year, and with the return for
| ||||||
15 | October, November and December of a given year being due by | ||||||
16 | January 20
of the following year. | ||||||
17 | If the serviceman is otherwise required to file a monthly | ||||||
18 | or quarterly
return and if the serviceman's average monthly | ||||||
19 | tax liability to the Department
does not exceed $50, the | ||||||
20 | Department may authorize his returns to be
filed on an annual | ||||||
21 | basis, with the return for a given year being due by
January 20 | ||||||
22 | of the following year. | ||||||
23 | Such quarter annual and annual returns, as to form and | ||||||
24 | substance,
shall be subject to the same requirements as | ||||||
25 | monthly returns. | ||||||
26 | Notwithstanding any other provision in this Act concerning |
| |||||||
| |||||||
1 | the time
within which a serviceman may file his return, in the | ||||||
2 | case of any
serviceman who ceases to engage in a kind of | ||||||
3 | business which makes him
responsible for filing returns under | ||||||
4 | this Act, such serviceman shall
file a final return under this | ||||||
5 | Act with the Department not more than 1
month after | ||||||
6 | discontinuing such business. | ||||||
7 | Where a serviceman collects the tax with respect to the | ||||||
8 | selling price of
property which he sells and the purchaser | ||||||
9 | thereafter returns such
property and the serviceman refunds | ||||||
10 | the selling price thereof to the
purchaser, such serviceman | ||||||
11 | shall also refund, to the purchaser, the tax
so collected from | ||||||
12 | the purchaser. When filing his return for the period
in which | ||||||
13 | he refunds such tax to the purchaser, the serviceman may | ||||||
14 | deduct
the amount of the tax so refunded by him to the | ||||||
15 | purchaser from any other
Service Use Tax, Service Occupation | ||||||
16 | Tax, retailers' occupation tax or
use tax which such | ||||||
17 | serviceman may be required to pay or remit to the
Department, | ||||||
18 | as shown by such return, provided that the amount of the tax
to | ||||||
19 | be deducted shall previously have been remitted to the | ||||||
20 | Department by
such serviceman. If the serviceman shall not | ||||||
21 | previously have remitted
the amount of such tax to the | ||||||
22 | Department, he shall be entitled to no
deduction hereunder | ||||||
23 | upon refunding such tax to the purchaser. | ||||||
24 | Any serviceman filing a return hereunder shall also | ||||||
25 | include the total
tax upon the selling price of tangible | ||||||
26 | personal property purchased for use
by him as an incident to a |
| |||||||
| |||||||
1 | sale of service, and such serviceman shall remit
the amount of | ||||||
2 | such tax to the Department when filing such return. | ||||||
3 | If experience indicates such action to be practicable, the | ||||||
4 | Department
may prescribe and furnish a combination or joint | ||||||
5 | return which will
enable servicemen, who are required to file | ||||||
6 | returns hereunder and also
under the Service Occupation Tax | ||||||
7 | Act, to furnish all the return
information required by both | ||||||
8 | Acts on the one form. | ||||||
9 | Where the serviceman has more than one business registered | ||||||
10 | with the
Department under separate registration hereunder, | ||||||
11 | such serviceman shall
not file each return that is due as a | ||||||
12 | single return covering all such
registered businesses, but | ||||||
13 | shall file separate returns for each such
registered business. | ||||||
14 | Notwithstanding any provision of law to the contrary, | ||||||
15 | beginning on the first day of the first month after the | ||||||
16 | Arlington Megaproject is established under Division 22 of | ||||||
17 | Article 10 of the Property Tax Code, all taxes collected under | ||||||
18 | this Act from persons located within the Arlington Megaproject | ||||||
19 | shall be deposited into the Arlington Megaproject | ||||||
20 | Infrastructure Fund. | ||||||
21 | Beginning January 1, 1990, each month the Department shall | ||||||
22 | pay into
the State and Local Tax Reform Fund, a special fund in | ||||||
23 | the State Treasury,
the net revenue realized for the preceding | ||||||
24 | month from the 1% tax imposed under this Act. | ||||||
25 | Beginning January 1, 1990, each month the Department shall | ||||||
26 | pay into
the State and Local Sales Tax Reform Fund 20% of the |
| |||||||
| |||||||
1 | net revenue realized
for the preceding month from the 6.25% | ||||||
2 | general rate on transfers of
tangible personal property, other | ||||||
3 | than (i) tangible personal property which is
purchased outside | ||||||
4 | Illinois at retail from a retailer and which is titled or
| ||||||
5 | registered by an agency of this State's government and (ii) | ||||||
6 | aviation fuel sold on or after December 1, 2019. This | ||||||
7 | exception for aviation fuel only applies for so long as the | ||||||
8 | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. | ||||||
9 | 47133 are binding on the State. | ||||||
10 | For aviation fuel sold on or after December 1, 2019, each | ||||||
11 | month the Department shall pay into the State Aviation Program | ||||||
12 | Fund 20% of the net revenue realized for the preceding month | ||||||
13 | from the 6.25% general rate on the selling price of aviation | ||||||
14 | fuel, less an amount estimated by the Department to be | ||||||
15 | required for refunds of the 20% portion of the tax on aviation | ||||||
16 | fuel under this Act, which amount shall be deposited into the | ||||||
17 | Aviation Fuel Sales Tax Refund Fund. The Department shall only | ||||||
18 | pay moneys into the State Aviation Program Fund and the | ||||||
19 | Aviation Fuel Sales Tax Refund Fund under this Act for so long | ||||||
20 | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 | ||||||
21 | U.S.C. 47133 are binding on the State. | ||||||
22 | Beginning August 1, 2000, each
month the Department shall | ||||||
23 | pay into the
State and Local Sales Tax Reform Fund 100% of the | ||||||
24 | net revenue realized for the
preceding
month from the 1.25% | ||||||
25 | rate on the selling price of motor fuel and gasohol. | ||||||
26 | Beginning October 1, 2009, each month the Department shall |
| |||||||
| |||||||
1 | pay into the Capital Projects Fund an amount that is equal to | ||||||
2 | an amount estimated by the Department to represent 80% of the | ||||||
3 | net revenue realized for the preceding month from the sale of | ||||||
4 | candy, grooming and hygiene products, and soft drinks that had | ||||||
5 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
6 | are now taxed at 6.25%. | ||||||
7 | Beginning July 1, 2013, each month the Department shall | ||||||
8 | pay into the Underground Storage Tank Fund from the proceeds | ||||||
9 | collected under this Act, the Use Tax Act, the Service | ||||||
10 | Occupation Tax Act, and the Retailers' Occupation Tax Act an | ||||||
11 | amount equal to the average monthly deficit in the Underground | ||||||
12 | Storage Tank Fund during the prior year, as certified annually | ||||||
13 | by the Illinois Environmental Protection Agency, but the total | ||||||
14 | payment into the Underground Storage Tank Fund under this Act, | ||||||
15 | the Use Tax Act, the Service Occupation Tax Act, and the | ||||||
16 | Retailers' Occupation Tax Act shall not exceed $18,000,000 in | ||||||
17 | any State fiscal year. As used in this paragraph, the "average | ||||||
18 | monthly deficit" shall be equal to the difference between the | ||||||
19 | average monthly claims for payment by the fund and the average | ||||||
20 | monthly revenues deposited into the fund, excluding payments | ||||||
21 | made pursuant to this paragraph. | ||||||
22 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
23 | received by the Department under the Use Tax Act, this Act, the | ||||||
24 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
25 | Act, each month the Department shall deposit $500,000 into the | ||||||
26 | State Crime Laboratory Fund. |
| |||||||
| |||||||
1 | Of the remainder of the moneys received by the Department | ||||||
2 | pursuant
to this Act, (a) 1.75% thereof shall be paid into the | ||||||
3 | Build
Illinois Fund and (b) prior to July 1, 1989, 2.2% and on | ||||||
4 | and after July 1,
1989, 3.8% thereof shall be paid into the | ||||||
5 | Build Illinois Fund; provided,
however, that if in any fiscal | ||||||
6 | year the sum of (1) the aggregate of 2.2% or
3.8%, as the case | ||||||
7 | may be, of the moneys received by the Department and
required | ||||||
8 | to be paid into the Build Illinois Fund pursuant to Section 3 | ||||||
9 | of
the Retailers' Occupation Tax Act, Section 9 of the Use Tax | ||||||
10 | Act, Section 9
of the Service Use Tax Act, and Section 9 of the | ||||||
11 | Service Occupation Tax
Act, such Acts being hereinafter called | ||||||
12 | the "Tax Acts" and such aggregate
of 2.2% or 3.8%, as the case | ||||||
13 | may be, of moneys being hereinafter called the
"Tax Act | ||||||
14 | Amount", and (2) the amount transferred to the Build Illinois | ||||||
15 | Fund
from the State and Local Sales Tax Reform Fund shall be | ||||||
16 | less than the
Annual Specified Amount (as defined in Section 3 | ||||||
17 | of the Retailers'
Occupation Tax Act), an amount equal to the | ||||||
18 | difference shall be immediately
paid into the Build Illinois | ||||||
19 | Fund from other moneys received by the
Department pursuant to | ||||||
20 | the Tax Acts; and further provided, that if on the
last | ||||||
21 | business day of any month the sum of (1) the Tax Act Amount | ||||||
22 | required
to be deposited into the Build Illinois Bond Account | ||||||
23 | in the Build Illinois
Fund during such month and (2) the amount | ||||||
24 | transferred during such month to
the Build Illinois Fund from | ||||||
25 | the State and Local Sales Tax Reform Fund
shall have been less | ||||||
26 | than 1/12 of the Annual Specified Amount, an amount
equal to |
| |||||||
| |||||||
1 | the difference shall be immediately paid into the Build | ||||||
2 | Illinois
Fund from other moneys received by the Department | ||||||
3 | pursuant to the Tax Acts;
and, further provided, that in no | ||||||
4 | event shall the payments required under
the preceding proviso | ||||||
5 | result in aggregate payments into the Build Illinois
Fund | ||||||
6 | pursuant to this clause (b) for any fiscal year in excess of | ||||||
7 | the
greater of (i) the Tax Act Amount or (ii) the Annual | ||||||
8 | Specified Amount for
such fiscal year; and, further provided, | ||||||
9 | that the amounts payable into the
Build Illinois Fund under | ||||||
10 | this clause (b) shall be payable only until such
time as the | ||||||
11 | aggregate amount on deposit under each trust indenture | ||||||
12 | securing
Bonds issued and outstanding pursuant to the Build | ||||||
13 | Illinois Bond Act is
sufficient, taking into account any | ||||||
14 | future investment income, to fully
provide, in accordance with | ||||||
15 | such indenture, for the defeasance of or the
payment of the | ||||||
16 | principal of, premium, if any, and interest on the Bonds
| ||||||
17 | secured by such indenture and on any Bonds expected to be | ||||||
18 | issued thereafter
and all fees and costs payable with respect | ||||||
19 | thereto, all as certified by
the Director of the
Bureau of the | ||||||
20 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
21 | the last business day of
any month in which Bonds are | ||||||
22 | outstanding pursuant to the Build Illinois
Bond Act, the | ||||||
23 | aggregate of the moneys deposited in the Build Illinois Bond
| ||||||
24 | Account in the Build Illinois Fund in such month shall be less | ||||||
25 | than the
amount required to be transferred in such month from | ||||||
26 | the Build Illinois
Bond Account to the Build Illinois Bond |
| |||||||
| |||||||
1 | Retirement and Interest Fund
pursuant to Section 13 of the | ||||||
2 | Build Illinois Bond Act, an amount equal to
such deficiency | ||||||
3 | shall be immediately paid from other moneys received by the
| ||||||
4 | Department pursuant to the Tax Acts to the Build Illinois | ||||||
5 | Fund; provided,
however, that any amounts paid to the Build | ||||||
6 | Illinois Fund in any fiscal
year pursuant to this sentence | ||||||
7 | shall be deemed to constitute payments
pursuant to clause (b) | ||||||
8 | of the preceding sentence and shall reduce the
amount | ||||||
9 | otherwise payable for such fiscal year pursuant to clause (b) | ||||||
10 | of the
preceding sentence. The moneys received by the | ||||||
11 | Department pursuant to this
Act and required to be deposited | ||||||
12 | into the Build Illinois Fund are subject
to the pledge, claim | ||||||
13 | and charge set forth in Section 12 of the Build Illinois
Bond | ||||||
14 | Act. | ||||||
15 | Subject to payment of amounts into the Build Illinois Fund | ||||||
16 | as provided in
the preceding paragraph or in any amendment | ||||||
17 | thereto hereafter enacted, the
following specified monthly | ||||||
18 | installment of the amount requested in the
certificate of the | ||||||
19 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||
20 | provided under Section 8.25f of the State Finance Act, but not | ||||||
21 | in
excess of the sums designated as "Total Deposit", shall be | ||||||
22 | deposited in the
aggregate from collections under Section 9 of | ||||||
23 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | ||||||
24 | 9 of the Service Occupation Tax Act, and
Section 3 of the | ||||||
25 | Retailers' Occupation Tax Act into the McCormick Place
| ||||||
26 | Expansion Project Fund in the specified fiscal years. | ||||||
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3 | Beginning July 20, 1993 and in each month of each fiscal | |||||||||||
4 | year thereafter,
one-eighth of the amount requested in the | |||||||||||
5 | certificate of the Chairman of
the Metropolitan Pier and | |||||||||||
6 | Exposition Authority for that fiscal year, less
the amount | |||||||||||
7 | deposited into the McCormick Place Expansion Project Fund by | |||||||||||
8 | the
State Treasurer in the respective month under subsection | |||||||||||
9 | (g) of Section 13
of the Metropolitan Pier and Exposition | |||||||||||
10 | Authority Act, plus cumulative
deficiencies in the deposits | |||||||||||
11 | required under this Section for previous
months and years, | |||||||||||
12 | shall be deposited into the McCormick Place Expansion
Project | |||||||||||
13 | Fund, until the full amount requested for the fiscal year, but | |||||||||||
14 | not
in excess of the amount specified above as "Total | |||||||||||
15 | Deposit", has been deposited. | |||||||||||
16 | Subject to payment of amounts into the Capital Projects | |||||||||||
17 | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, | |||||||||||
18 | and the McCormick Place Expansion Project Fund pursuant to the | |||||||||||
19 | preceding paragraphs or in any amendments thereto hereafter | |||||||||||
20 | enacted, for aviation fuel sold on or after December 1, 2019, | |||||||||||
21 | the Department shall each month deposit into the Aviation Fuel | |||||||||||
22 | Sales Tax Refund Fund an amount estimated by the Department to | |||||||||||
23 | be required for refunds of the 80% portion of the tax on | |||||||||||
24 | aviation fuel under this Act. The Department shall only | |||||||||||
25 | deposit moneys into the Aviation Fuel Sales Tax Refund Fund | |||||||||||
26 | under this paragraph for so long as the revenue use |
| |||||||
| |||||||
1 | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are | ||||||
2 | binding on the State. | ||||||
3 | Subject to payment of amounts into the Build Illinois Fund | ||||||
4 | and the
McCormick Place Expansion Project Fund
pursuant to the | ||||||
5 | preceding paragraphs or in any amendments thereto hereafter
| ||||||
6 | enacted, beginning July 1, 1993 and ending on September 30, | ||||||
7 | 2013, the Department shall each month pay into the
Illinois | ||||||
8 | Tax Increment Fund 0.27% of 80% of the net revenue realized for | ||||||
9 | the
preceding month from the 6.25% general rate on the selling | ||||||
10 | price of tangible
personal property. | ||||||
11 | Subject to payment of amounts into the Build Illinois Fund | ||||||
12 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
13 | preceding paragraphs or
in any
amendments thereto hereafter | ||||||
14 | enacted, beginning with the receipt of the first
report of | ||||||
15 | taxes paid by an eligible business and continuing for a | ||||||
16 | 25-year
period, the Department shall each month pay into the | ||||||
17 | Energy Infrastructure
Fund 80% of the net revenue realized | ||||||
18 | from the 6.25% general rate on the
selling price of | ||||||
19 | Illinois-mined coal that was sold to an eligible business.
For | ||||||
20 | purposes of this paragraph, the term "eligible business" means | ||||||
21 | a new
electric generating facility certified pursuant to | ||||||
22 | Section 605-332 of the
Department of Commerce and
Economic | ||||||
23 | Opportunity Law of the Civil Administrative
Code of Illinois. | ||||||
24 | Subject to payment of amounts into the Build Illinois | ||||||
25 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
26 | Tax Increment Fund, and the Energy Infrastructure Fund |
| |||||||
| |||||||
1 | pursuant to the preceding paragraphs or in any amendments to | ||||||
2 | this Section hereafter enacted, beginning on the first day of | ||||||
3 | the first calendar month to occur on or after August 26, 2014 | ||||||
4 | (the effective date of Public Act 98-1098), each month, from | ||||||
5 | the collections made under Section 9 of the Use Tax Act, | ||||||
6 | Section 9 of the Service Use Tax Act, Section 9 of the Service | ||||||
7 | Occupation Tax Act, and Section 3 of the Retailers' Occupation | ||||||
8 | Tax Act, the Department shall pay into the Tax Compliance and | ||||||
9 | Administration Fund, to be used, subject to appropriation, to | ||||||
10 | fund additional auditors and compliance personnel at the | ||||||
11 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
12 | the cash receipts collected during the preceding fiscal year | ||||||
13 | by the Audit Bureau of the Department under the Use Tax Act, | ||||||
14 | the Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
15 | Retailers' Occupation Tax Act, and associated local occupation | ||||||
16 | and use taxes administered by the Department. | ||||||
17 | Subject to payments of amounts into the Build Illinois | ||||||
18 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
19 | Tax Increment Fund, the Energy Infrastructure Fund, and the | ||||||
20 | Tax Compliance and Administration Fund as provided in this | ||||||
21 | Section, beginning on July 1, 2018 the Department shall pay | ||||||
22 | each month into the Downstate Public Transportation Fund the | ||||||
23 | moneys required to be so paid under Section 2-3 of the | ||||||
24 | Downstate Public Transportation Act. | ||||||
25 | Subject to successful execution and delivery of a | ||||||
26 | public-private agreement between the public agency and private |
| |||||||
| |||||||
1 | entity and completion of the civic build, beginning on July 1, | ||||||
2 | 2023, of the remainder of the moneys received by the | ||||||
3 | Department under the Use Tax Act, the Service Use Tax Act, the | ||||||
4 | Service Occupation Tax Act, and this Act, the Department shall | ||||||
5 | deposit the following specified deposits in the aggregate from | ||||||
6 | collections under the Use Tax Act, the Service Use Tax Act, the | ||||||
7 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
8 | Act, as required under Section 8.25g of the State Finance Act | ||||||
9 | for distribution consistent with the Public-Private | ||||||
10 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
11 | The moneys received by the Department pursuant to this Act and | ||||||
12 | required to be deposited into the Civic and Transit | ||||||
13 | Infrastructure Fund are subject to the pledge, claim, and | ||||||
14 | charge set forth in Section 25-55 of the Public-Private | ||||||
15 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
16 | As used in this paragraph, "civic build", "private entity", | ||||||
17 | "public-private agreement", and "public agency" have the | ||||||
18 | meanings provided in Section 25-10 of the Public-Private | ||||||
19 | Partnership 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 |
| |||||||
| |||||||
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 | ||||||
16 | the payment of amounts into the State and Local Sales Tax | ||||||
17 | Reform Fund, the Build Illinois Fund, the McCormick Place | ||||||
18 | Expansion Project Fund, the Illinois Tax Increment Fund, the | ||||||
19 | Energy Infrastructure Fund, and the Tax Compliance and | ||||||
20 | Administration Fund as provided in this Section, the | ||||||
21 | Department shall pay each month into the Road Fund the amount | ||||||
22 | estimated to represent 16% of the net revenue realized from | ||||||
23 | the taxes imposed on motor fuel and gasohol. Beginning July 1, | ||||||
24 | 2022 and until July 1, 2023, subject to the payment of amounts | ||||||
25 | into the State and Local Sales Tax Reform Fund, the Build | ||||||
26 | Illinois Fund, the McCormick Place Expansion Project Fund, the |
| |||||||
| |||||||
1 | Illinois Tax Increment Fund, the Energy Infrastructure Fund, | ||||||
2 | and the Tax Compliance and Administration Fund as provided in | ||||||
3 | this Section, the Department shall pay each month into the | ||||||
4 | Road Fund the amount estimated to represent 32% of the net | ||||||
5 | revenue realized from the taxes imposed on motor fuel and | ||||||
6 | gasohol. Beginning July 1, 2023 and until July 1, 2024, | ||||||
7 | subject to the payment of amounts into the State and Local | ||||||
8 | Sales Tax Reform Fund, the Build Illinois Fund, the McCormick | ||||||
9 | Place Expansion Project Fund, the Illinois Tax Increment Fund, | ||||||
10 | the Energy Infrastructure Fund, and the Tax Compliance and | ||||||
11 | Administration Fund as provided in this Section, the | ||||||
12 | Department shall pay each month into the Road Fund the amount | ||||||
13 | estimated to represent 48% of the net revenue realized from | ||||||
14 | the taxes imposed on motor fuel and gasohol. Beginning July 1, | ||||||
15 | 2024 and until July 1, 2025, subject to the payment of amounts | ||||||
16 | into the State and Local Sales Tax Reform Fund, the Build | ||||||
17 | Illinois Fund, the McCormick Place Expansion Project Fund, the | ||||||
18 | Illinois Tax Increment Fund, the Energy Infrastructure Fund, | ||||||
19 | and the Tax Compliance and Administration Fund as provided in | ||||||
20 | this Section, the Department shall pay each month into the | ||||||
21 | Road Fund the amount estimated to represent 64% of the net | ||||||
22 | revenue realized from the taxes imposed on motor fuel and | ||||||
23 | gasohol. Beginning on July 1, 2025, subject to the payment of | ||||||
24 | amounts into the State and Local Sales Tax Reform Fund, the | ||||||
25 | Build Illinois Fund, the McCormick Place Expansion Project | ||||||
26 | Fund, the Illinois Tax Increment Fund, the Energy |
| |||||||
| |||||||
1 | Infrastructure Fund, and the Tax Compliance and Administration | ||||||
2 | Fund as provided in this Section, the Department shall pay | ||||||
3 | each month into the Road Fund the amount estimated to | ||||||
4 | represent 80% of the net revenue realized from the taxes | ||||||
5 | imposed on motor fuel and gasohol. As used in this paragraph | ||||||
6 | "motor fuel" has the meaning given to that term in Section 1.1 | ||||||
7 | of the Motor Fuel Tax Law, and "gasohol" has the meaning given | ||||||
8 | to that term in Section 3-40 of the Use Tax Act. | ||||||
9 | Of the remainder of the moneys received by the Department | ||||||
10 | pursuant to this
Act, 75% thereof shall be paid into the | ||||||
11 | General Revenue Fund of the State Treasury and 25% shall be | ||||||
12 | reserved in a special account and used only for the transfer to | ||||||
13 | the Common School Fund as part of the monthly transfer from the | ||||||
14 | General Revenue Fund in accordance with Section 8a of the | ||||||
15 | State Finance Act. | ||||||
16 | As soon as possible after the first day of each month, upon | ||||||
17 | certification
of the Department of Revenue, the Comptroller | ||||||
18 | shall order transferred and
the Treasurer shall transfer from | ||||||
19 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
20 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
21 | for the second preceding month.
Beginning April 1, 2000, this | ||||||
22 | transfer is no longer required
and shall not be made. | ||||||
23 | Net revenue realized for a month shall be the revenue | ||||||
24 | collected by the State
pursuant to this Act, less the amount | ||||||
25 | paid out during that month as refunds
to taxpayers for | ||||||
26 | overpayment of liability. |
| |||||||
| |||||||
1 | (Source: P.A. 101-10, Article 15, Section 15-15, eff. 6-5-19; | ||||||
2 | 101-10, Article 25, Section 25-110, eff. 6-5-19; 101-27, eff. | ||||||
3 | 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19; | ||||||
4 | 101-636, eff. 6-10-20; 102-700, eff. 4-19-22.) | ||||||
5 | Section 915. The Service Occupation Tax Act is amended by | ||||||
6 | changing Sections 3-5 and 9 as follows:
| ||||||
7 | (35 ILCS 115/3-5)
| ||||||
8 | Sec. 3-5. Exemptions. The following tangible personal | ||||||
9 | property is
exempt from the tax imposed by this Act:
| ||||||
10 | (1) Personal property sold by a corporation, society, | ||||||
11 | association,
foundation, institution, or organization, other | ||||||
12 | than a limited liability
company, that is organized and | ||||||
13 | operated as a not-for-profit service enterprise
for the | ||||||
14 | benefit of persons 65 years of age or older if the personal | ||||||
15 | property
was not purchased by the enterprise for the purpose | ||||||
16 | of resale by the
enterprise.
| ||||||
17 | (2) Personal property purchased by a not-for-profit | ||||||
18 | Illinois county fair
association for use in conducting, | ||||||
19 | operating, or promoting the county fair.
| ||||||
20 | (3) Personal property purchased by any not-for-profit
arts | ||||||
21 | or cultural organization that establishes, by proof required | ||||||
22 | by the
Department by
rule, that it has received an exemption | ||||||
23 | under Section 501(c)(3) of the
Internal Revenue Code and that | ||||||
24 | is organized and operated primarily for the
presentation
or |
| |||||||
| |||||||
1 | support of arts or cultural programming, activities, or | ||||||
2 | services. These
organizations include, but are not limited to, | ||||||
3 | music and dramatic arts
organizations such as symphony | ||||||
4 | orchestras and theatrical groups, arts and
cultural service | ||||||
5 | organizations, local arts councils, visual arts organizations,
| ||||||
6 | and media arts organizations.
On and after July 1, 2001 (the | ||||||
7 | effective date of Public Act 92-35), however, an entity | ||||||
8 | otherwise eligible for this exemption shall not
make tax-free | ||||||
9 | purchases unless it has an active identification number issued | ||||||
10 | by
the Department.
| ||||||
11 | (4) Legal tender, currency, medallions, or gold or silver | ||||||
12 | coinage
issued by the State of Illinois, the government of the | ||||||
13 | United States of
America, or the government of any foreign | ||||||
14 | country, and bullion.
| ||||||
15 | (5) Until July 1, 2003 and beginning again on September 1, | ||||||
16 | 2004 through August 30, 2014, graphic arts machinery and | ||||||
17 | equipment, including
repair and
replacement parts, both new | ||||||
18 | and used, and including that manufactured on
special order or | ||||||
19 | purchased for lease, certified by the purchaser to be used
| ||||||
20 | primarily for graphic arts production.
Equipment includes | ||||||
21 | chemicals or chemicals acting as catalysts but only if
the
| ||||||
22 | chemicals or chemicals acting as catalysts effect a direct and | ||||||
23 | immediate change
upon a graphic arts product. Beginning on | ||||||
24 | July 1, 2017, graphic arts machinery and equipment is included | ||||||
25 | in the manufacturing and assembling machinery and equipment | ||||||
26 | exemption under Section 2 of this Act.
|
| |||||||
| |||||||
1 | (6) Personal property sold by a teacher-sponsored student | ||||||
2 | organization
affiliated with an elementary or secondary school | ||||||
3 | located in Illinois.
| ||||||
4 | (7) Farm machinery and equipment, both new and used, | ||||||
5 | including that
manufactured on special order, certified by the | ||||||
6 | purchaser to be used
primarily for production agriculture or | ||||||
7 | State or federal agricultural
programs, including individual | ||||||
8 | replacement parts for the machinery and
equipment, including | ||||||
9 | machinery and equipment purchased for lease,
and including | ||||||
10 | implements of husbandry defined in Section 1-130 of
the | ||||||
11 | Illinois Vehicle Code, farm machinery and agricultural | ||||||
12 | chemical and
fertilizer spreaders, and nurse wagons required | ||||||
13 | to be registered
under Section 3-809 of the Illinois Vehicle | ||||||
14 | Code,
but
excluding other motor vehicles required to be | ||||||
15 | registered under the Illinois
Vehicle
Code.
Horticultural | ||||||
16 | polyhouses or hoop houses used for propagating, growing, or
| ||||||
17 | overwintering plants shall be considered farm machinery and | ||||||
18 | equipment under
this item (7).
Agricultural chemical tender | ||||||
19 | tanks and dry boxes shall include units sold
separately from a | ||||||
20 | motor vehicle required to be licensed and units sold mounted
| ||||||
21 | on a motor vehicle required to be licensed if the selling price | ||||||
22 | of the tender
is separately stated.
| ||||||
23 | Farm machinery and equipment shall include precision | ||||||
24 | farming equipment
that is
installed or purchased to be | ||||||
25 | installed on farm machinery and equipment
including, but not | ||||||
26 | limited to, tractors, harvesters, sprayers, planters,
seeders, |
| |||||||
| |||||||
1 | or spreaders.
Precision farming equipment includes, but is not | ||||||
2 | limited to,
soil testing sensors, computers, monitors, | ||||||
3 | software, global positioning
and mapping systems, and other | ||||||
4 | such equipment.
| ||||||
5 | Farm machinery and equipment also includes computers, | ||||||
6 | sensors, software, and
related equipment used primarily in the
| ||||||
7 | computer-assisted operation of production agriculture | ||||||
8 | facilities, equipment,
and activities such as, but
not limited | ||||||
9 | to,
the collection, monitoring, and correlation of
animal and | ||||||
10 | crop data for the purpose of
formulating animal diets and | ||||||
11 | agricultural chemicals. This item (7) is exempt
from the | ||||||
12 | provisions of
Section 3-55.
| ||||||
13 | (8) Until June 30, 2013, fuel and petroleum products sold | ||||||
14 | to or used by an air common
carrier, certified by the carrier | ||||||
15 | to be used for consumption, shipment,
or storage in the | ||||||
16 | conduct of its business as an air common carrier, for
a flight | ||||||
17 | destined for or returning from a location or locations
outside | ||||||
18 | the United States without regard to previous or subsequent | ||||||
19 | domestic
stopovers.
| ||||||
20 | Beginning July 1, 2013, fuel and petroleum products sold | ||||||
21 | to or used by an air carrier, certified by the carrier to be | ||||||
22 | used for consumption, shipment, or storage in the conduct of | ||||||
23 | its business as an air common carrier, for a flight that (i) is | ||||||
24 | engaged in foreign trade or is engaged in trade between the | ||||||
25 | United States and any of its possessions and (ii) transports | ||||||
26 | at least one individual or package for hire from the city of |
| |||||||
| |||||||
1 | origination to the city of final destination on the same | ||||||
2 | aircraft, without regard to a change in the flight number of | ||||||
3 | that aircraft. | ||||||
4 | (9) Proceeds of mandatory service charges separately
| ||||||
5 | stated on customers' bills for the purchase and consumption of | ||||||
6 | food and
beverages, to the extent that the proceeds of the | ||||||
7 | service charge are in fact
turned over as tips or as a | ||||||
8 | substitute for tips to the employees who
participate directly | ||||||
9 | in preparing, serving, hosting or cleaning up the
food or | ||||||
10 | beverage function with respect to which the service charge is | ||||||
11 | imposed.
| ||||||
12 | (10) Until July 1, 2003, oil field exploration, drilling, | ||||||
13 | and production
equipment,
including (i) rigs and parts of | ||||||
14 | rigs, rotary rigs, cable tool
rigs, and workover rigs, (ii) | ||||||
15 | pipe and tubular goods, including casing and
drill strings, | ||||||
16 | (iii) pumps and pump-jack units, (iv) storage tanks and flow
| ||||||
17 | lines, (v) any individual replacement part for oil field | ||||||
18 | exploration,
drilling, and production equipment, and (vi) | ||||||
19 | machinery and equipment purchased
for lease; but
excluding | ||||||
20 | motor vehicles required to be registered under the Illinois
| ||||||
21 | Vehicle Code.
| ||||||
22 | (11) Photoprocessing machinery and equipment, including | ||||||
23 | repair and
replacement parts, both new and used, including | ||||||
24 | that manufactured on
special order, certified by the purchaser | ||||||
25 | to be used primarily for
photoprocessing, and including | ||||||
26 | photoprocessing machinery and equipment
purchased for lease.
|
| |||||||
| |||||||
1 | (12) Until July 1, 2028, coal and aggregate exploration, | ||||||
2 | mining, off-highway hauling,
processing,
maintenance, and | ||||||
3 | reclamation equipment, including
replacement parts and | ||||||
4 | equipment, and including
equipment
purchased for lease, but | ||||||
5 | excluding motor vehicles required to be registered
under the | ||||||
6 | Illinois Vehicle Code. The changes made to this Section by | ||||||
7 | Public Act 97-767 apply on and after July 1, 2003, but no claim | ||||||
8 | for credit or refund is allowed on or after August 16, 2013 | ||||||
9 | (the effective date of Public Act 98-456)
for such taxes paid | ||||||
10 | during the period beginning July 1, 2003 and ending on August | ||||||
11 | 16, 2013 (the effective date of Public Act 98-456).
| ||||||
12 | (13) Beginning January 1, 1992 and through June 30, 2016, | ||||||
13 | food for human consumption that is to be consumed off the | ||||||
14 | premises
where it is sold (other than alcoholic beverages, | ||||||
15 | soft drinks and food that
has been prepared for immediate | ||||||
16 | consumption) and prescription and
non-prescription medicines, | ||||||
17 | drugs, medical appliances, and insulin, urine
testing | ||||||
18 | materials, syringes, and needles used by diabetics, for human | ||||||
19 | use,
when purchased for use by a person receiving medical | ||||||
20 | assistance under
Article V of the Illinois Public Aid Code who | ||||||
21 | resides in a licensed
long-term care facility, as defined in | ||||||
22 | the Nursing Home Care Act, or in a licensed facility as defined | ||||||
23 | in the ID/DD Community Care Act, the MC/DD Act, or the | ||||||
24 | Specialized Mental Health Rehabilitation Act of 2013.
| ||||||
25 | (14) Semen used for artificial insemination of livestock | ||||||
26 | for direct
agricultural production.
|
| |||||||
| |||||||
1 | (15) Horses, or interests in horses, registered with and | ||||||
2 | meeting the
requirements of any of the
Arabian Horse Club | ||||||
3 | Registry of America, Appaloosa Horse Club, American Quarter
| ||||||
4 | Horse Association, United States
Trotting Association, or | ||||||
5 | Jockey Club, as appropriate, used for
purposes of breeding or | ||||||
6 | racing for prizes. This item (15) is exempt from the | ||||||
7 | provisions of Section 3-55, and the exemption provided for | ||||||
8 | under this item (15) applies for all periods beginning May 30, | ||||||
9 | 1995, but no claim for credit or refund is allowed on or after | ||||||
10 | January 1, 2008 (the effective date of Public Act 95-88)
for | ||||||
11 | such taxes paid during the period beginning May 30, 2000 and | ||||||
12 | ending on January 1, 2008 (the effective date of Public Act | ||||||
13 | 95-88).
| ||||||
14 | (16) Computers and communications equipment utilized for | ||||||
15 | any
hospital
purpose
and equipment used in the diagnosis,
| ||||||
16 | analysis, or treatment of hospital patients sold to a lessor | ||||||
17 | who leases the
equipment, under a lease of one year or longer | ||||||
18 | executed or in effect at the
time of the purchase, to a
| ||||||
19 | hospital
that has been issued an active tax exemption | ||||||
20 | identification number by the
Department under Section 1g of | ||||||
21 | the Retailers' Occupation Tax Act.
| ||||||
22 | (17) Personal property sold to a lessor who leases the
| ||||||
23 | property, under a
lease of one year or longer executed or in | ||||||
24 | effect at the time of the purchase,
to a governmental body
that | ||||||
25 | has been issued an active tax exemption identification number | ||||||
26 | by the
Department under Section 1g of the Retailers' |
| |||||||
| |||||||
1 | Occupation Tax Act.
| ||||||
2 | (18) Beginning with taxable years ending on or after | ||||||
3 | December
31, 1995
and
ending with taxable years ending on or | ||||||
4 | before December 31, 2004,
personal property that is
donated | ||||||
5 | for disaster relief to be used in a State or federally declared
| ||||||
6 | disaster area in Illinois or bordering Illinois by a | ||||||
7 | manufacturer or retailer
that is registered in this State to a | ||||||
8 | corporation, society, association,
foundation, or institution | ||||||
9 | that has been issued a sales tax exemption
identification | ||||||
10 | number by the Department that assists victims of the disaster
| ||||||
11 | who reside within the declared disaster area.
| ||||||
12 | (19) Beginning with taxable years ending on or after | ||||||
13 | December
31, 1995 and
ending with taxable years ending on or | ||||||
14 | before December 31, 2004, personal
property that is used in | ||||||
15 | the performance of infrastructure repairs in this
State, | ||||||
16 | including but not limited to municipal roads and streets, | ||||||
17 | access roads,
bridges, sidewalks, waste disposal systems, | ||||||
18 | water and sewer line extensions,
water distribution and | ||||||
19 | purification facilities, storm water drainage and
retention | ||||||
20 | facilities, and sewage treatment facilities, resulting from a | ||||||
21 | State
or federally declared disaster in Illinois or bordering | ||||||
22 | Illinois when such
repairs are initiated on facilities located | ||||||
23 | in the declared disaster area
within 6 months after the | ||||||
24 | disaster.
| ||||||
25 | (20) Beginning July 1, 1999, game or game birds sold at a | ||||||
26 | "game breeding
and
hunting preserve area" as that term is used
|
| |||||||
| |||||||
1 | in the
Wildlife Code. This paragraph is exempt from the | ||||||
2 | provisions
of
Section 3-55.
| ||||||
3 | (21) A motor vehicle, as that term is defined in Section | ||||||
4 | 1-146
of the
Illinois Vehicle Code, that is donated to a | ||||||
5 | corporation, limited liability
company, society, association, | ||||||
6 | foundation, or institution that is determined by
the | ||||||
7 | Department to be organized and operated exclusively for | ||||||
8 | educational
purposes. For purposes of this exemption, "a | ||||||
9 | corporation, limited liability
company, society, association, | ||||||
10 | foundation, or institution organized and
operated
exclusively | ||||||
11 | for educational purposes" means all tax-supported public | ||||||
12 | schools,
private schools that offer systematic instruction in | ||||||
13 | useful branches of
learning by methods common to public | ||||||
14 | schools and that compare favorably in
their scope and | ||||||
15 | intensity with the course of study presented in tax-supported
| ||||||
16 | schools, and vocational or technical schools or institutes | ||||||
17 | organized and
operated exclusively to provide a course of | ||||||
18 | study of not less than 6 weeks
duration and designed to prepare | ||||||
19 | individuals to follow a trade or to pursue a
manual, | ||||||
20 | technical, mechanical, industrial, business, or commercial
| ||||||
21 | occupation.
| ||||||
22 | (22) Beginning January 1, 2000, personal property, | ||||||
23 | including
food,
purchased through fundraising
events for the | ||||||
24 | benefit of
a public or private elementary or
secondary school, | ||||||
25 | a group of those schools, or one or more school
districts if | ||||||
26 | the events are
sponsored by an entity recognized by the school |
| |||||||
| |||||||
1 | district that consists
primarily of volunteers and includes
| ||||||
2 | parents and teachers of the school children. This paragraph | ||||||
3 | does not apply
to fundraising
events (i) for the benefit of | ||||||
4 | private home instruction or (ii)
for which the fundraising | ||||||
5 | entity purchases the personal property sold at
the events from | ||||||
6 | another individual or entity that sold the property for the
| ||||||
7 | purpose of resale by the fundraising entity and that
profits | ||||||
8 | from the sale to the
fundraising entity. This paragraph is | ||||||
9 | exempt
from the provisions
of Section 3-55.
| ||||||
10 | (23) Beginning January 1, 2000
and through December 31, | ||||||
11 | 2001, new or used automatic vending
machines that prepare and | ||||||
12 | serve hot food and beverages, including coffee, soup,
and
| ||||||
13 | other items, and replacement parts for these machines.
| ||||||
14 | Beginning January 1,
2002 and through June 30, 2003, machines | ||||||
15 | and parts for
machines used in commercial, coin-operated | ||||||
16 | amusement
and vending business if a use or occupation tax is | ||||||
17 | paid on the gross receipts
derived from
the use of the | ||||||
18 | commercial, coin-operated amusement and vending machines.
This | ||||||
19 | paragraph is exempt from the provisions of Section 3-55.
| ||||||
20 | (24) Beginning
on August 2, 2001 (the effective date of | ||||||
21 | Public Act 92-227),
computers and communications equipment
| ||||||
22 | utilized for any hospital purpose and equipment used in the | ||||||
23 | diagnosis,
analysis, or treatment of hospital patients sold to | ||||||
24 | a lessor who leases the
equipment, under a lease of one year or | ||||||
25 | longer executed or in effect at the
time of the purchase, to a | ||||||
26 | hospital that has been issued an active tax
exemption |
| |||||||
| |||||||
1 | identification number by the Department under Section 1g of | ||||||
2 | the
Retailers' Occupation Tax Act. This paragraph is exempt | ||||||
3 | from the provisions of
Section 3-55.
| ||||||
4 | (25) Beginning
on August 2, 2001 (the effective date of | ||||||
5 | Public Act 92-227),
personal property sold to a lessor who
| ||||||
6 | leases the property, under a lease of one year or longer | ||||||
7 | executed or in effect
at the time of the purchase, to a | ||||||
8 | governmental body that has been issued an
active tax exemption | ||||||
9 | identification number by the Department under Section 1g
of | ||||||
10 | the Retailers' Occupation Tax Act. This paragraph is exempt | ||||||
11 | from the
provisions of Section 3-55.
| ||||||
12 | (26) Beginning on January 1, 2002 and through June 30, | ||||||
13 | 2016, tangible personal property
purchased
from an Illinois | ||||||
14 | retailer by a taxpayer engaged in centralized purchasing
| ||||||
15 | activities in Illinois who will, upon receipt of the property | ||||||
16 | in Illinois,
temporarily store the property in Illinois (i) | ||||||
17 | for the purpose of subsequently
transporting it outside this | ||||||
18 | State for use or consumption thereafter solely
outside this | ||||||
19 | State or (ii) for the purpose of being processed, fabricated, | ||||||
20 | or
manufactured into, attached to, or incorporated into other | ||||||
21 | tangible personal
property to be transported outside this | ||||||
22 | State and thereafter used or consumed
solely outside this | ||||||
23 | State. The Director of Revenue shall, pursuant to rules
| ||||||
24 | adopted in accordance with the Illinois Administrative | ||||||
25 | Procedure Act, issue a
permit to any taxpayer in good standing | ||||||
26 | with the Department who is eligible for
the exemption under |
| |||||||
| |||||||
1 | this paragraph (26). The permit issued under
this paragraph | ||||||
2 | (26) shall authorize the holder, to the extent and
in the | ||||||
3 | manner specified in the rules adopted under this Act, to | ||||||
4 | purchase
tangible personal property from a retailer exempt | ||||||
5 | from the taxes imposed by
this Act. Taxpayers shall maintain | ||||||
6 | all necessary books and records to
substantiate the use and | ||||||
7 | consumption of all such tangible personal property
outside of | ||||||
8 | the State of Illinois.
| ||||||
9 | (27) Beginning January 1, 2008, tangible personal property | ||||||
10 | used in the construction or maintenance of a community water | ||||||
11 | supply, as defined under Section 3.145 of the Environmental | ||||||
12 | Protection Act, that is operated by a not-for-profit | ||||||
13 | corporation that holds a valid water supply permit issued | ||||||
14 | under Title IV of the Environmental Protection Act. This | ||||||
15 | paragraph is exempt from the provisions of Section 3-55.
| ||||||
16 | (28) Tangible personal property sold to a | ||||||
17 | public-facilities corporation, as described in Section | ||||||
18 | 11-65-10 of the Illinois Municipal Code, for purposes of | ||||||
19 | constructing or furnishing a municipal convention hall, but | ||||||
20 | only if the legal title to the municipal convention hall is | ||||||
21 | transferred to the municipality without any further | ||||||
22 | consideration by or on behalf of the municipality at the time | ||||||
23 | of the completion of the municipal convention hall or upon the | ||||||
24 | retirement or redemption of any bonds or other debt | ||||||
25 | instruments issued by the public-facilities corporation in | ||||||
26 | connection with the development of the municipal convention |
| |||||||
| |||||||
1 | hall. This exemption includes existing public-facilities | ||||||
2 | corporations as provided in Section 11-65-25 of the Illinois | ||||||
3 | Municipal Code. This paragraph is exempt from the provisions | ||||||
4 | of Section 3-55. | ||||||
5 | (29) Beginning January 1, 2010 and continuing through | ||||||
6 | December 31, 2024, materials, parts, equipment, components, | ||||||
7 | and furnishings incorporated into or upon an aircraft as part | ||||||
8 | of the modification, refurbishment, completion, replacement, | ||||||
9 | repair, or maintenance of the aircraft. This exemption | ||||||
10 | includes consumable supplies used in the modification, | ||||||
11 | refurbishment, completion, replacement, repair, and | ||||||
12 | maintenance of aircraft, but excludes any materials, parts, | ||||||
13 | equipment, components, and consumable supplies used in the | ||||||
14 | modification, replacement, repair, and maintenance of aircraft | ||||||
15 | engines or power plants, whether such engines or power plants | ||||||
16 | are installed or uninstalled upon any such aircraft. | ||||||
17 | "Consumable supplies" include, but are not limited to, | ||||||
18 | adhesive, tape, sandpaper, general purpose lubricants, | ||||||
19 | cleaning solution, latex gloves, and protective films. This | ||||||
20 | exemption applies only to the transfer of qualifying tangible | ||||||
21 | personal property incident to the modification, refurbishment, | ||||||
22 | completion, replacement, repair, or maintenance of an aircraft | ||||||
23 | by persons who (i) hold an Air Agency Certificate and are | ||||||
24 | empowered to operate an approved repair station by the Federal | ||||||
25 | Aviation Administration, (ii) have a Class IV Rating, and | ||||||
26 | (iii) conduct operations in accordance with Part 145 of the |
| |||||||
| |||||||
1 | Federal Aviation Regulations. The exemption does not include | ||||||
2 | aircraft operated by a commercial air carrier providing | ||||||
3 | scheduled passenger air service pursuant to authority issued | ||||||
4 | under Part 121 or Part 129 of the Federal Aviation | ||||||
5 | Regulations. The changes made to this paragraph (29) by Public | ||||||
6 | Act 98-534 are declarative of existing law. It is the intent of | ||||||
7 | the General Assembly that the exemption under this paragraph | ||||||
8 | (29) applies continuously from January 1, 2010 through | ||||||
9 | December 31, 2024; however, no claim for credit or refund is | ||||||
10 | allowed for taxes paid as a result of the disallowance of this | ||||||
11 | exemption on or after January 1, 2015 and prior to February 5, | ||||||
12 | 2020 ( the effective date of Public Act 101-629) this | ||||||
13 | amendatory Act of the 101st General Assembly . | ||||||
14 | (30) Beginning January 1, 2017 and through December 31, | ||||||
15 | 2026, menstrual pads, tampons, and menstrual cups. | ||||||
16 | (31) Tangible personal property transferred to a purchaser | ||||||
17 | who is exempt from tax by operation of federal law. This | ||||||
18 | paragraph is exempt from the provisions of Section 3-55. | ||||||
19 | (32) Qualified tangible personal property used in the | ||||||
20 | construction or operation of a data center that has been | ||||||
21 | granted a certificate of exemption by the Department of | ||||||
22 | Commerce and Economic Opportunity, whether that tangible | ||||||
23 | personal property is purchased by the owner, operator, or | ||||||
24 | tenant of the data center or by a contractor or subcontractor | ||||||
25 | of the owner, operator, or tenant. Data centers that would | ||||||
26 | have qualified for a certificate of exemption prior to January |
| |||||||
| |||||||
1 | 1, 2020 had Public Act 101-31 this amendatory Act of the 101st | ||||||
2 | General Assembly been in effect, may apply for and obtain an | ||||||
3 | exemption for subsequent purchases of computer equipment or | ||||||
4 | enabling software purchased or leased to upgrade, supplement, | ||||||
5 | or replace computer equipment or enabling software purchased | ||||||
6 | or leased in the original investment that would have | ||||||
7 | qualified. | ||||||
8 | The Department of Commerce and Economic Opportunity shall | ||||||
9 | grant a certificate of exemption under this item (32) to | ||||||
10 | qualified data centers as defined by Section 605-1025 of the | ||||||
11 | Department of Commerce and Economic Opportunity Law of the
| ||||||
12 | Civil Administrative Code of Illinois. | ||||||
13 | For the purposes of this item (32): | ||||||
14 | "Data center" means a building or a series of | ||||||
15 | buildings rehabilitated or constructed to house working | ||||||
16 | servers in one physical location or multiple sites within | ||||||
17 | the State of Illinois. | ||||||
18 | "Qualified tangible personal property" means: | ||||||
19 | electrical systems and equipment; climate control and | ||||||
20 | chilling equipment and systems; mechanical systems and | ||||||
21 | equipment; monitoring and secure systems; emergency | ||||||
22 | generators; hardware; computers; servers; data storage | ||||||
23 | devices; network connectivity equipment; racks; cabinets; | ||||||
24 | telecommunications cabling infrastructure; raised floor | ||||||
25 | systems; peripheral components or systems; software; | ||||||
26 | mechanical, electrical, or plumbing systems; battery |
| |||||||
| |||||||
1 | systems; cooling systems and towers; temperature control | ||||||
2 | systems; other cabling; and other data center | ||||||
3 | infrastructure equipment and systems necessary to operate | ||||||
4 | qualified tangible personal property, including fixtures; | ||||||
5 | and component parts of any of the foregoing, including | ||||||
6 | installation, maintenance, repair, refurbishment, and | ||||||
7 | replacement of qualified tangible personal property to | ||||||
8 | generate, transform, transmit, distribute, or manage | ||||||
9 | electricity necessary to operate qualified tangible | ||||||
10 | personal property; and all other tangible personal | ||||||
11 | property that is essential to the operations of a computer | ||||||
12 | data center. The term "qualified tangible personal | ||||||
13 | property" also includes building materials physically | ||||||
14 | incorporated in to the qualifying data center. To document | ||||||
15 | the exemption allowed under this Section, the retailer | ||||||
16 | must obtain from the purchaser a copy of the certificate | ||||||
17 | of eligibility issued by the Department of Commerce and | ||||||
18 | Economic Opportunity. | ||||||
19 | This item (32) is exempt from the provisions of Section | ||||||
20 | 3-55. | ||||||
21 | (33) Beginning July 1, 2022, breast pumps, breast pump | ||||||
22 | collection and storage supplies, and breast pump kits. This | ||||||
23 | item (33) is exempt from the provisions of Section 3-55. As | ||||||
24 | used in this item (33): | ||||||
25 | "Breast pump" means an electrically controlled or | ||||||
26 | manually controlled pump device designed or marketed to be |
| |||||||
| |||||||
1 | used to express milk from a human breast during lactation, | ||||||
2 | including the pump device and any battery, AC adapter, or | ||||||
3 | other power supply unit that is used to power the pump | ||||||
4 | device and is packaged and sold with the pump device at the | ||||||
5 | time of sale. | ||||||
6 | "Breast pump collection and storage supplies" means | ||||||
7 | items of tangible personal property designed or marketed | ||||||
8 | to be used in conjunction with a breast pump to collect | ||||||
9 | milk expressed from a human breast and to store collected | ||||||
10 | milk until it is ready for consumption. | ||||||
11 | "Breast pump collection and storage supplies" | ||||||
12 | includes, but is not limited to: breast shields and breast | ||||||
13 | shield connectors; breast pump tubes and tubing adapters; | ||||||
14 | breast pump valves and membranes; backflow protectors and | ||||||
15 | backflow protector adaptors; bottles and bottle caps | ||||||
16 | specific to the operation of the breast pump; and breast | ||||||
17 | milk storage bags. | ||||||
18 | "Breast pump collection and storage supplies" does not | ||||||
19 | include: (1) bottles and bottle caps not specific to the | ||||||
20 | operation of the breast pump; (2) breast pump travel bags | ||||||
21 | and other similar carrying accessories, including ice | ||||||
22 | packs, labels, and other similar products; (3) breast pump | ||||||
23 | cleaning supplies; (4) nursing bras, bra pads, breast | ||||||
24 | shells, and other similar products; and (5) creams, | ||||||
25 | ointments, and other similar products that relieve | ||||||
26 | breastfeeding-related symptoms or conditions of the |
| |||||||
| |||||||
1 | breasts or nipples, unless sold as part of a breast pump | ||||||
2 | kit that is pre-packaged by the breast pump manufacturer | ||||||
3 | or distributor. | ||||||
4 | "Breast pump kit" means a kit that: (1) contains no | ||||||
5 | more than a breast pump, breast pump collection and | ||||||
6 | storage supplies, a rechargeable battery for operating the | ||||||
7 | breast pump, a breastmilk cooler, bottle stands, ice | ||||||
8 | packs, and a breast pump carrying case; and (2) is | ||||||
9 | pre-packaged as a breast pump kit by the breast pump | ||||||
10 | manufacturer or distributor. | ||||||
11 | (34) (33) Tangible personal property sold by or on behalf | ||||||
12 | of the State Treasurer pursuant to the Revised Uniform | ||||||
13 | Unclaimed Property Act. This item (34) (33) is exempt from the | ||||||
14 | provisions of Section 3-55. | ||||||
15 | (35) Qualified tangible personal property used in the | ||||||
16 | construction or operation of a megaproject for which a | ||||||
17 | certificate has been issued by the Department of Revenue as | ||||||
18 | described and defined in Division 22 of Article 10 of the | ||||||
19 | Property Tax Code, whether that tangible personal property is | ||||||
20 | purchased by the owner, operator, or tenant of the megaproject | ||||||
21 | or by a contractor or subcontractor of the owner, operator, or | ||||||
22 | tenant. | ||||||
23 | For the purposes of this item (35): | ||||||
24 | "Megaproject" has the meaning ascribed to that term in | ||||||
25 | Section 10-910 of the Property Tax Code. | ||||||
26 | "Qualified tangible personal property" means: electrical |
| |||||||
| |||||||
1 | systems and equipment; climate control and chilling equipment | ||||||
2 | and systems; mechanical systems and equipment; monitoring and | ||||||
3 | security systems; emergency generators; hardware; computers; | ||||||
4 | servers; data storage devices; network connectivity equipment; | ||||||
5 | racks; cabinets; telecommunications cabling infrastructure; | ||||||
6 | raised floor systems; peripheral components or systems; | ||||||
7 | software; mechanical, electrical, or plumbing systems; battery | ||||||
8 | systems; cooling systems and towers; temperature control | ||||||
9 | systems; other cabling; and other data center infrastructure | ||||||
10 | equipment and systems necessary to operate qualified tangible | ||||||
11 | personal property, including fixtures; and component parts of | ||||||
12 | any of the foregoing, including installation, maintenance, | ||||||
13 | repair, refurbishment, and replacement of qualified tangible | ||||||
14 | personal property to generate, transform, transmit, | ||||||
15 | distribute, or manage electricity necessary to operate | ||||||
16 | qualified tangible personal property; and all other tangible | ||||||
17 | personal property that is essential to the operations of a | ||||||
18 | megaproject. The term "qualified tangible personal property" | ||||||
19 | also includes building materials to be incorporated into the | ||||||
20 | megaproject. To document the exemption allowed under this | ||||||
21 | Section, the retailer, contractor or subcontractor or supplier | ||||||
22 | must obtain from the purchaser a copy of the certificate | ||||||
23 | issued by the Department of Revenue for the megaproject as | ||||||
24 | described and defined in Division 22 of Article 10 of the | ||||||
25 | Property Tax Code. | ||||||
26 | This item (35) is exempt from the provisions of Section |
| |||||||
| |||||||
1 | 3-55. | ||||||
2 | (Source: P.A. 101-31, eff. 6-28-19; 101-81, eff. 7-12-19; | ||||||
3 | 101-629, eff. 2-5-20; 102-16, eff. 6-17-21; 102-700, Article | ||||||
4 | 70, Section 70-15, eff. 4-19-22; 102-700, Article 75, Section | ||||||
5 | 75-15, eff. 4-19-22; 102-1026, eff. 5-27-22; revised 8-9-22.)
| ||||||
6 | (35 ILCS 115/9) (from Ch. 120, par. 439.109)
| ||||||
7 | Sec. 9. Each serviceman required or authorized to collect | ||||||
8 | the tax
herein imposed shall pay to the Department the amount | ||||||
9 | of such tax at the
time when he is required to file his return | ||||||
10 | for the period during which
such tax was collectible, less a | ||||||
11 | discount of 2.1% prior to
January 1, 1990, and 1.75% on and | ||||||
12 | after January 1, 1990, or
$5 per calendar year, whichever is | ||||||
13 | greater, which is allowed to reimburse
the serviceman for | ||||||
14 | expenses incurred in collecting the tax, keeping
records, | ||||||
15 | preparing and filing returns, remitting the tax and supplying | ||||||
16 | data
to the Department on request. When determining the | ||||||
17 | discount allowed under this Section, servicemen shall include | ||||||
18 | the amount of tax that would have been due at the 1% rate but | ||||||
19 | for the 0% rate imposed under this amendatory Act of the 102nd | ||||||
20 | General Assembly. The discount under this Section is not | ||||||
21 | allowed for the 1.25% portion of taxes paid on aviation fuel | ||||||
22 | that is subject to the revenue use requirements of 49 U.S.C. | ||||||
23 | 47107(b) and 49 U.S.C. 47133. The discount allowed under this | ||||||
24 | Section is allowed only for returns that are filed in the | ||||||
25 | manner required by this Act. The Department may disallow the |
| |||||||
| |||||||
1 | discount for servicemen whose certificate of registration is | ||||||
2 | revoked at the time the return is filed, but only if the | ||||||
3 | Department's decision to revoke the certificate of | ||||||
4 | registration has become final. | ||||||
5 | Where such tangible personal property is sold under a | ||||||
6 | conditional
sales contract, or under any other form of sale | ||||||
7 | wherein the payment of
the principal sum, or a part thereof, is | ||||||
8 | extended beyond the close of
the period for which the return is | ||||||
9 | filed, the serviceman, in collecting
the tax may collect, for | ||||||
10 | each tax return period, only the tax applicable
to the part of | ||||||
11 | the selling price actually received during such tax return
| ||||||
12 | period. | ||||||
13 | Except as provided hereinafter in this Section, on or | ||||||
14 | before the twentieth
day of each calendar month, such | ||||||
15 | serviceman shall file a
return for the preceding calendar | ||||||
16 | month in accordance with reasonable
rules and regulations to | ||||||
17 | be promulgated by the Department of Revenue.
Such return shall | ||||||
18 | be filed on a form prescribed by the Department and
shall | ||||||
19 | contain such information as the Department may reasonably | ||||||
20 | require. The return shall include the gross receipts which | ||||||
21 | were received during the preceding calendar month or quarter | ||||||
22 | on the following items upon which tax would have been due but | ||||||
23 | for the 0% rate imposed under this amendatory Act of the 102nd | ||||||
24 | General Assembly: (i) food for human consumption that is to be | ||||||
25 | consumed off the premises where it is sold (other than | ||||||
26 | alcoholic beverages, food consisting of or infused with adult |
| |||||||
| |||||||
1 | use cannabis, soft drinks, and food that has been prepared for | ||||||
2 | immediate consumption); and (ii) food prepared for immediate | ||||||
3 | consumption and transferred incident to a sale of service | ||||||
4 | subject to this Act or the Service Use Tax Act by an entity | ||||||
5 | licensed under the Hospital Licensing Act, the Nursing Home | ||||||
6 | Care Act, the Assisted Living and Shared Housing Act, the | ||||||
7 | ID/DD Community Care Act, the MC/DD Act, the Specialized | ||||||
8 | Mental Health Rehabilitation Act of 2013, or the Child Care | ||||||
9 | Act of 1969, or an entity that holds a permit issued pursuant | ||||||
10 | to the Life Care Facilities Act. The return shall also include | ||||||
11 | the amount of tax that would have been due on the items listed | ||||||
12 | in the previous sentence but for the 0% rate imposed under this | ||||||
13 | amendatory Act of the 102nd General Assembly. | ||||||
14 | On and after January 1, 2018, with respect to servicemen | ||||||
15 | whose annual gross receipts average $20,000 or more, all | ||||||
16 | returns required to be filed pursuant to this Act shall be | ||||||
17 | filed electronically. Servicemen who demonstrate that they do | ||||||
18 | not have access to the Internet or demonstrate hardship in | ||||||
19 | filing electronically may petition the Department to waive the | ||||||
20 | electronic filing requirement. | ||||||
21 | The Department may require returns to be filed on a | ||||||
22 | quarterly basis.
If so required, a return for each calendar | ||||||
23 | quarter shall be filed on or
before the twentieth day of the | ||||||
24 | calendar month following the end of such
calendar quarter. The | ||||||
25 | taxpayer shall also file a return with the
Department for each | ||||||
26 | of the first two months of each calendar quarter, on or
before |
| |||||||
| |||||||
1 | the twentieth day of the following calendar month, stating: | ||||||
2 | 1. The name of the seller; | ||||||
3 | 2. The address of the principal place of business from | ||||||
4 | which he engages
in business as a serviceman in this | ||||||
5 | State; | ||||||
6 | 3. The total amount of taxable receipts received by | ||||||
7 | him during the
preceding calendar month, including | ||||||
8 | receipts from charge and time sales,
but less all | ||||||
9 | deductions allowed by law; | ||||||
10 | 4. The amount of credit provided in Section 2d of this | ||||||
11 | Act; | ||||||
12 | 5. The amount of tax due; | ||||||
13 | 5-5. The signature of the taxpayer; and | ||||||
14 | 6. Such other reasonable information as the Department | ||||||
15 | may
require. | ||||||
16 | Each serviceman required or authorized to collect the tax | ||||||
17 | herein imposed on aviation fuel acquired as an incident to the | ||||||
18 | purchase of a service in this State during the preceding | ||||||
19 | calendar month shall, instead of reporting and paying tax as | ||||||
20 | otherwise required by this Section, report and pay such tax on | ||||||
21 | a separate aviation fuel tax return. The requirements related | ||||||
22 | to the return shall be as otherwise provided in this Section. | ||||||
23 | Notwithstanding any other provisions of this Act to the | ||||||
24 | contrary, servicemen transferring aviation fuel incident to | ||||||
25 | sales of service shall file all aviation fuel tax returns and | ||||||
26 | shall make all aviation fuel tax payments by electronic means |
| |||||||
| |||||||
1 | in the manner and form required by the Department. For | ||||||
2 | purposes of this Section, "aviation fuel" means jet fuel and | ||||||
3 | aviation gasoline. | ||||||
4 | If a taxpayer fails to sign a return within 30 days after | ||||||
5 | the proper notice
and demand for signature by the Department, | ||||||
6 | the return shall be considered
valid and any amount shown to be | ||||||
7 | due on the return shall be deemed assessed. | ||||||
8 | Notwithstanding any other provision of this Act to the | ||||||
9 | contrary, servicemen subject to tax on cannabis shall file all | ||||||
10 | cannabis tax returns and shall make all cannabis tax payments | ||||||
11 | by electronic means in the manner and form required by the | ||||||
12 | Department. | ||||||
13 | Prior to October 1, 2003, and on and after September 1, | ||||||
14 | 2004 a serviceman may accept a Manufacturer's
Purchase Credit | ||||||
15 | certification
from a purchaser in satisfaction
of Service Use | ||||||
16 | Tax as provided in Section 3-70 of the
Service Use Tax Act if | ||||||
17 | the purchaser provides
the
appropriate
documentation as | ||||||
18 | required by Section 3-70 of the Service Use Tax Act.
A | ||||||
19 | Manufacturer's Purchase Credit certification, accepted prior | ||||||
20 | to October 1,
2003 or on or after September 1, 2004 by a | ||||||
21 | serviceman as
provided in Section 3-70 of the Service Use Tax | ||||||
22 | Act, may be used by that
serviceman to satisfy Service | ||||||
23 | Occupation Tax liability in the amount claimed in
the | ||||||
24 | certification, not to exceed 6.25% of the receipts subject to | ||||||
25 | tax from a
qualifying purchase. A Manufacturer's Purchase | ||||||
26 | Credit reported on any
original or amended return
filed under
|
| |||||||
| |||||||
1 | this Act after October 20, 2003 for reporting periods prior to | ||||||
2 | September 1, 2004 shall be disallowed. Manufacturer's Purchase | ||||||
3 | Credit reported on annual returns due on or after January 1, | ||||||
4 | 2005 will be disallowed for periods prior to September 1, | ||||||
5 | 2004.
No Manufacturer's
Purchase Credit may be used after | ||||||
6 | September 30, 2003 through August 31, 2004 to
satisfy any
tax | ||||||
7 | liability imposed under this Act, including any audit | ||||||
8 | liability. | ||||||
9 | If the serviceman's average monthly tax liability to
the | ||||||
10 | Department does not exceed $200, the Department may authorize | ||||||
11 | his
returns to be filed on a quarter annual basis, with the | ||||||
12 | return for
January, February and March of a given year being | ||||||
13 | due by April 20 of
such year; with the return for April, May | ||||||
14 | and June of a given year being
due by July 20 of such year; | ||||||
15 | with the return for July, August and
September of a given year | ||||||
16 | being due by October 20 of such year, and with
the return for | ||||||
17 | October, November and December of a given year being due
by | ||||||
18 | January 20 of the following year. | ||||||
19 | If the serviceman's average monthly tax liability to
the | ||||||
20 | Department does not exceed $50, the Department may authorize | ||||||
21 | his
returns to be filed on an annual basis, with the return for | ||||||
22 | a given year
being due by January 20 of the following year. | ||||||
23 | Such quarter annual and annual returns, as to form and | ||||||
24 | substance,
shall be subject to the same requirements as | ||||||
25 | monthly returns. | ||||||
26 | Notwithstanding any other provision in this Act concerning |
| |||||||
| |||||||
1 | the time within
which a serviceman may file his return, in the | ||||||
2 | case of any serviceman who
ceases to engage in a kind of | ||||||
3 | business which makes him responsible for filing
returns under | ||||||
4 | this Act, such serviceman shall file a final return under this
| ||||||
5 | Act with the Department not more than 1 month after | ||||||
6 | discontinuing such
business. | ||||||
7 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
8 | monthly tax
liability of $150,000 or more shall make all | ||||||
9 | payments required by rules of the
Department by electronic | ||||||
10 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
11 | an average monthly tax liability of $100,000 or more shall | ||||||
12 | make all
payments required by rules of the Department by | ||||||
13 | electronic funds transfer.
Beginning October 1, 1995, a | ||||||
14 | taxpayer who has an average monthly tax liability
of $50,000 | ||||||
15 | or more shall make all payments required by rules of the | ||||||
16 | Department
by electronic funds transfer. Beginning October 1, | ||||||
17 | 2000, a taxpayer who has
an annual tax liability of $200,000 or | ||||||
18 | more shall make all payments required by
rules of the | ||||||
19 | Department by electronic funds transfer. The term "annual tax
| ||||||
20 | liability" shall be the sum of the taxpayer's liabilities | ||||||
21 | under this Act, and
under all other State and local occupation | ||||||
22 | and use tax laws administered by the
Department, for the | ||||||
23 | immediately preceding calendar year. The term "average
monthly | ||||||
24 | tax liability" means
the sum of the taxpayer's liabilities | ||||||
25 | under this Act, and under all other State
and local occupation | ||||||
26 | and use tax laws administered by the Department, for the
|
| |||||||
| |||||||
1 | immediately preceding calendar year divided by 12.
Beginning | ||||||
2 | on October 1, 2002, a taxpayer who has a tax liability in the
| ||||||
3 | amount set forth in subsection (b) of Section 2505-210 of the | ||||||
4 | Department of
Revenue Law shall make all payments required by | ||||||
5 | rules of the Department by
electronic funds transfer. | ||||||
6 | Before August 1 of each year beginning in 1993, the | ||||||
7 | Department shall
notify all taxpayers required to make | ||||||
8 | payments by electronic funds transfer.
All taxpayers required | ||||||
9 | to make payments by electronic funds transfer shall make
those | ||||||
10 | payments for a minimum of one year beginning on October 1. | ||||||
11 | Any taxpayer not required to make payments by electronic | ||||||
12 | funds transfer may
make payments by electronic funds transfer | ||||||
13 | with the
permission of the Department. | ||||||
14 | All taxpayers required to make payment by electronic funds | ||||||
15 | transfer and
any taxpayers authorized to voluntarily make | ||||||
16 | payments by electronic funds
transfer shall make those | ||||||
17 | payments in the manner authorized by the Department. | ||||||
18 | The Department shall adopt such rules as are necessary to | ||||||
19 | effectuate a
program of electronic funds transfer and the | ||||||
20 | requirements of this Section. | ||||||
21 | Where a serviceman collects the tax with respect to the | ||||||
22 | selling price of
tangible personal property which he sells and | ||||||
23 | the purchaser thereafter returns
such tangible personal | ||||||
24 | property and the serviceman refunds the
selling price thereof | ||||||
25 | to the purchaser, such serviceman shall also refund,
to the | ||||||
26 | purchaser, the tax so collected from the purchaser. When
|
| |||||||
| |||||||
1 | filing his return for the period in which he refunds such tax | ||||||
2 | to the
purchaser, the serviceman may deduct the amount of the | ||||||
3 | tax so refunded by
him to the purchaser from any other Service | ||||||
4 | Occupation Tax, Service Use
Tax, Retailers' Occupation Tax or | ||||||
5 | Use Tax which such serviceman may be
required to pay or remit | ||||||
6 | to the Department, as shown by such return,
provided that the | ||||||
7 | amount of the tax to be deducted shall previously have
been | ||||||
8 | remitted to the Department by such serviceman. If the | ||||||
9 | serviceman shall
not previously have remitted the amount of | ||||||
10 | such tax to the Department,
he shall be entitled to no | ||||||
11 | deduction hereunder upon refunding such tax
to the purchaser. | ||||||
12 | If experience indicates such action to be practicable, the | ||||||
13 | Department
may prescribe and furnish a combination or joint | ||||||
14 | return which will
enable servicemen, who are required to file | ||||||
15 | returns
hereunder and also under the Retailers' Occupation Tax | ||||||
16 | Act, the Use
Tax Act or the Service Use Tax Act, to furnish all | ||||||
17 | the return
information required by all said Acts on the one | ||||||
18 | form. | ||||||
19 | Where the serviceman has more than one business
registered | ||||||
20 | with the Department under separate registrations hereunder,
| ||||||
21 | such serviceman shall file separate returns for each
| ||||||
22 | registered business. | ||||||
23 | Notwithstanding any provision of law to the contrary, | ||||||
24 | beginning on the first day of the first month after the | ||||||
25 | Arlington Megaproject is established under Division 22 of | ||||||
26 | Article 10 of the Property Tax Code, all taxes collected under |
| |||||||
| |||||||
1 | this Act from persons located within the Arlington Megaproject | ||||||
2 | shall be deposited into the Arlington Megaproject | ||||||
3 | Infrastructure Fund. | ||||||
4 | Beginning January 1, 1990, each month the Department shall | ||||||
5 | pay into
the Local Government Tax Fund the revenue realized | ||||||
6 | for the
preceding month from the 1% tax imposed under this Act. | ||||||
7 | Beginning January 1, 1990, each month the Department shall | ||||||
8 | pay into
the County and Mass Transit District Fund 4% of the | ||||||
9 | revenue realized
for the preceding month from the 6.25% | ||||||
10 | general rate on sales of tangible personal property other than | ||||||
11 | aviation fuel sold on or after December 1, 2019. This | ||||||
12 | exception for aviation fuel only applies for so long as the | ||||||
13 | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. | ||||||
14 | 47133 are binding on the State. | ||||||
15 | Beginning August 1, 2000, each
month the Department shall | ||||||
16 | pay into the
County and Mass Transit District Fund 20% of the | ||||||
17 | net revenue realized for the
preceding month from the 1.25% | ||||||
18 | rate on the selling price of motor fuel and
gasohol. | ||||||
19 | Beginning January 1, 1990, each month the Department shall | ||||||
20 | pay into
the Local Government Tax Fund 16% of the revenue | ||||||
21 | realized for the
preceding month from the 6.25% general rate | ||||||
22 | on transfers of
tangible personal property other than aviation | ||||||
23 | fuel sold on or after December 1, 2019. This exception for | ||||||
24 | aviation fuel only applies for so long as the revenue use | ||||||
25 | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are | ||||||
26 | binding on the State. |
| |||||||
| |||||||
1 | For aviation fuel sold on or after December 1, 2019, each | ||||||
2 | month the Department shall pay into the State Aviation Program | ||||||
3 | Fund 20% of the net revenue realized for the preceding month | ||||||
4 | from the 6.25% general rate on the selling price of aviation | ||||||
5 | fuel, less an amount estimated by the Department to be | ||||||
6 | required for refunds of the 20% portion of the tax on aviation | ||||||
7 | fuel under this Act, which amount shall be deposited into the | ||||||
8 | Aviation Fuel Sales Tax Refund Fund. The Department shall only | ||||||
9 | pay moneys into the State Aviation Program Fund and the | ||||||
10 | Aviation Fuel Sales Tax Refund Fund under this Act for so long | ||||||
11 | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 | ||||||
12 | U.S.C. 47133 are binding on the State. | ||||||
13 | Beginning August 1, 2000, each
month the Department shall | ||||||
14 | pay into the
Local Government Tax Fund 80% of the net revenue | ||||||
15 | realized for the preceding
month from the 1.25% rate on the | ||||||
16 | selling price of motor fuel and gasohol. | ||||||
17 | Beginning October 1, 2009, each month the Department shall | ||||||
18 | pay into the Capital Projects Fund an amount that is equal to | ||||||
19 | an amount estimated by the Department to represent 80% of the | ||||||
20 | net revenue realized for the preceding month from the sale of | ||||||
21 | candy, grooming and hygiene products, and soft drinks that had | ||||||
22 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
23 | are now taxed at 6.25%. | ||||||
24 | Beginning July 1, 2013, each month the Department shall | ||||||
25 | pay into the Underground Storage Tank Fund from the proceeds | ||||||
26 | collected under this Act, the Use Tax Act, the Service Use Tax |
| |||||||
| |||||||
1 | Act, and the Retailers' Occupation Tax Act an amount equal to | ||||||
2 | the average monthly deficit in the Underground Storage Tank | ||||||
3 | Fund during the prior year, as certified annually by the | ||||||
4 | Illinois Environmental Protection Agency, but the total | ||||||
5 | payment into the Underground Storage Tank Fund under this Act, | ||||||
6 | the Use Tax Act, the Service Use Tax Act, and the Retailers' | ||||||
7 | Occupation Tax Act shall not exceed $18,000,000 in any State | ||||||
8 | fiscal year. As used in this paragraph, the "average monthly | ||||||
9 | deficit" shall be equal to the difference between the average | ||||||
10 | monthly claims for payment by the fund and the average monthly | ||||||
11 | revenues deposited into the fund, excluding payments made | ||||||
12 | pursuant to this paragraph. | ||||||
13 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
14 | received by the Department under the Use Tax Act, the Service | ||||||
15 | Use Tax Act, this Act, and the Retailers' Occupation Tax Act, | ||||||
16 | each month the Department shall deposit $500,000 into the | ||||||
17 | State Crime Laboratory Fund. | ||||||
18 | Of the remainder of the moneys received by the Department | ||||||
19 | pursuant to
this Act, (a) 1.75% thereof shall be paid into the | ||||||
20 | Build Illinois Fund and
(b) prior to July 1, 1989, 2.2% and on | ||||||
21 | and after July 1, 1989, 3.8% thereof
shall be paid into the | ||||||
22 | Build Illinois Fund; provided, however, that if in
any fiscal | ||||||
23 | year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
| ||||||
24 | may be, of the moneys received by the Department and required | ||||||
25 | to be paid
into the Build Illinois Fund pursuant to Section 3 | ||||||
26 | of the Retailers'
Occupation Tax Act, Section 9 of the Use Tax |
| |||||||
| |||||||
1 | Act, Section 9 of the Service
Use Tax Act, and Section 9 of the | ||||||
2 | Service Occupation Tax Act, such Acts
being hereinafter called | ||||||
3 | the "Tax Acts" and such aggregate of 2.2% or 3.8%,
as the case | ||||||
4 | may be, of moneys being hereinafter called the "Tax Act
| ||||||
5 | Amount", and (2) the amount transferred to the Build Illinois | ||||||
6 | Fund from the
State and Local Sales Tax Reform Fund shall be | ||||||
7 | less than the Annual
Specified Amount (as defined in Section 3 | ||||||
8 | of the Retailers' Occupation Tax
Act), an amount equal to the | ||||||
9 | difference shall be immediately paid into the
Build Illinois | ||||||
10 | Fund from other moneys received by the Department pursuant
to | ||||||
11 | the Tax Acts; and further provided, that if on the last | ||||||
12 | business day of
any month the sum of (1) the Tax Act Amount | ||||||
13 | required to be deposited into
the Build Illinois Account in | ||||||
14 | the Build Illinois Fund during such month and
(2) the amount | ||||||
15 | transferred during such month to the Build Illinois Fund
from | ||||||
16 | the State and Local Sales Tax Reform Fund shall have been less | ||||||
17 | than
1/12 of the Annual Specified Amount, an amount equal to | ||||||
18 | the difference
shall be immediately paid into the Build | ||||||
19 | Illinois Fund from other moneys
received by the Department | ||||||
20 | pursuant to the Tax Acts; and, further provided,
that in no | ||||||
21 | event shall the payments required under the preceding proviso
| ||||||
22 | result in aggregate payments into the Build Illinois Fund | ||||||
23 | pursuant to this
clause (b) for any fiscal year in excess of | ||||||
24 | the greater of (i) the Tax Act
Amount or (ii) the Annual | ||||||
25 | Specified Amount for such fiscal year; and,
further provided, | ||||||
26 | that the amounts payable into the Build Illinois Fund
under |
| |||||||
| |||||||
1 | this clause (b) shall be payable only until such time as the
| ||||||
2 | aggregate amount on deposit under each trust indenture | ||||||
3 | securing Bonds
issued and outstanding pursuant to the Build | ||||||
4 | Illinois Bond Act is
sufficient, taking into account any | ||||||
5 | future investment income, to fully
provide, in accordance with | ||||||
6 | such indenture, for the defeasance of or the
payment of the | ||||||
7 | principal of, premium, if any, and interest on the Bonds
| ||||||
8 | secured by such indenture and on any Bonds expected to be | ||||||
9 | issued thereafter
and all fees and costs payable with respect | ||||||
10 | thereto, all as certified by
the Director of the
Bureau of the | ||||||
11 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
12 | the last business day of
any month in which Bonds are | ||||||
13 | outstanding pursuant to the Build Illinois
Bond Act, the | ||||||
14 | aggregate of the moneys deposited
in the Build Illinois Bond | ||||||
15 | Account in the Build Illinois Fund in such month
shall be less | ||||||
16 | than the amount required to be transferred in such month from
| ||||||
17 | the Build Illinois Bond Account to the Build Illinois Bond | ||||||
18 | Retirement and
Interest Fund pursuant to Section 13 of the | ||||||
19 | Build Illinois Bond Act, an
amount equal to such deficiency | ||||||
20 | shall be immediately paid
from other moneys received by the | ||||||
21 | Department pursuant to the Tax Acts
to the Build Illinois | ||||||
22 | Fund; provided, however, that any amounts paid to the
Build | ||||||
23 | Illinois Fund in any fiscal year pursuant to this sentence | ||||||
24 | shall be
deemed to constitute payments pursuant to clause (b) | ||||||
25 | of the preceding
sentence and shall reduce the amount | ||||||
26 | otherwise payable for such fiscal year
pursuant to clause (b) |
| ||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||
1 | of the preceding sentence. The moneys received by
the | |||||||||||||||||||||||||||||||||||||||||
2 | Department pursuant to this Act and required to be deposited | |||||||||||||||||||||||||||||||||||||||||
3 | into the
Build Illinois Fund are subject to the pledge, claim | |||||||||||||||||||||||||||||||||||||||||
4 | and charge set forth
in Section 12 of the Build Illinois Bond | |||||||||||||||||||||||||||||||||||||||||
5 | Act. | |||||||||||||||||||||||||||||||||||||||||
6 | Subject to payment of amounts into the Build Illinois Fund | |||||||||||||||||||||||||||||||||||||||||
7 | as provided in
the preceding paragraph or in any amendment | |||||||||||||||||||||||||||||||||||||||||
8 | thereto hereafter enacted, the
following specified monthly | |||||||||||||||||||||||||||||||||||||||||
9 | installment of the amount requested in the
certificate of the | |||||||||||||||||||||||||||||||||||||||||
10 | Chairman of the Metropolitan Pier and Exposition
Authority | |||||||||||||||||||||||||||||||||||||||||
11 | provided under Section 8.25f of the State Finance Act, but not | |||||||||||||||||||||||||||||||||||||||||
12 | in
excess of the sums designated as "Total Deposit", shall be | |||||||||||||||||||||||||||||||||||||||||
13 | deposited in the
aggregate from collections under Section 9 of | |||||||||||||||||||||||||||||||||||||||||
14 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | |||||||||||||||||||||||||||||||||||||||||
15 | 9 of the Service Occupation Tax Act, and
Section 3 of the | |||||||||||||||||||||||||||||||||||||||||
16 | Retailers' Occupation Tax Act into the McCormick Place
| |||||||||||||||||||||||||||||||||||||||||
17 | Expansion Project Fund in the specified fiscal years. | |||||||||||||||||||||||||||||||||||||||||
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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20 | Beginning July 20, 1993 and in each month of each fiscal | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
21 | year thereafter,
one-eighth of the amount requested in the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
22 | certificate of the Chairman of
the Metropolitan Pier and | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
23 | Exposition Authority for that fiscal year, less
the amount | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
24 | deposited into the McCormick Place Expansion Project Fund by | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
25 | the
State Treasurer in the respective month under subsection | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
26 | (g) of Section 13
of the Metropolitan Pier and Exposition |
| |||||||
| |||||||
1 | Authority Act, plus cumulative
deficiencies in the deposits | ||||||
2 | required under this Section for previous
months and years, | ||||||
3 | shall be deposited into the McCormick Place Expansion
Project | ||||||
4 | Fund, until the full amount requested for the fiscal year, but | ||||||
5 | not
in excess of the amount specified above as "Total | ||||||
6 | Deposit", has been deposited. | ||||||
7 | Subject to payment of amounts into the Capital Projects | ||||||
8 | Fund, the Build Illinois Fund, and the McCormick Place | ||||||
9 | Expansion Project Fund pursuant to the preceding paragraphs or | ||||||
10 | in any amendments thereto hereafter enacted, for aviation fuel | ||||||
11 | sold on or after December 1, 2019, the Department shall each | ||||||
12 | month deposit into the Aviation Fuel Sales Tax Refund Fund an | ||||||
13 | amount estimated by the Department to be required for refunds | ||||||
14 | of the 80% portion of the tax on aviation fuel under this Act. | ||||||
15 | The Department shall only deposit moneys into the Aviation | ||||||
16 | Fuel Sales Tax Refund Fund under this paragraph for so long as | ||||||
17 | the revenue use requirements of 49 U.S.C. 47107(b) and 49 | ||||||
18 | U.S.C. 47133 are binding on the State. | ||||||
19 | Subject to payment of amounts into the Build Illinois Fund | ||||||
20 | and the
McCormick
Place Expansion Project Fund
pursuant to the | ||||||
21 | preceding paragraphs or in any amendments thereto hereafter
| ||||||
22 | enacted, beginning July 1, 1993 and ending on September 30, | ||||||
23 | 2013, the Department shall each month pay into the
Illinois | ||||||
24 | Tax Increment Fund 0.27% of 80% of the net revenue realized for | ||||||
25 | the
preceding month from the 6.25% general rate on the selling | ||||||
26 | price of tangible
personal property. |
| |||||||
| |||||||
1 | Subject to payment of amounts into the Build Illinois Fund | ||||||
2 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
3 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
4 | enacted, beginning with the receipt of the first
report of | ||||||
5 | taxes paid by an eligible business and continuing for a | ||||||
6 | 25-year
period, the Department shall each month pay into the | ||||||
7 | Energy Infrastructure
Fund 80% of the net revenue realized | ||||||
8 | from the 6.25% general rate on the
selling price of | ||||||
9 | Illinois-mined coal that was sold to an eligible business.
For | ||||||
10 | purposes of this paragraph, the term "eligible business" means | ||||||
11 | a new
electric generating facility certified pursuant to | ||||||
12 | Section 605-332 of the
Department of Commerce and
Economic | ||||||
13 | Opportunity Law of the Civil Administrative
Code of Illinois. | ||||||
14 | Subject to payment of amounts into the Build Illinois | ||||||
15 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
16 | Tax Increment Fund, and the Energy Infrastructure Fund | ||||||
17 | pursuant to the preceding paragraphs or in any amendments to | ||||||
18 | this Section hereafter enacted, beginning on the first day of | ||||||
19 | the first calendar month to occur on or after August 26, 2014 | ||||||
20 | (the effective date of Public Act 98-1098), each month, from | ||||||
21 | the collections made under Section 9 of the Use Tax Act, | ||||||
22 | Section 9 of the Service Use Tax Act, Section 9 of the Service | ||||||
23 | Occupation Tax Act, and Section 3 of the Retailers' Occupation | ||||||
24 | Tax Act, the Department shall pay into the Tax Compliance and | ||||||
25 | Administration Fund, to be used, subject to appropriation, to | ||||||
26 | fund additional auditors and compliance personnel at the |
| |||||||
| |||||||
1 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
2 | the cash receipts collected during the preceding fiscal year | ||||||
3 | by the Audit Bureau of the Department under the Use Tax Act, | ||||||
4 | the Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
5 | Retailers' Occupation Tax Act, and associated local occupation | ||||||
6 | and use taxes administered by the Department. | ||||||
7 | Subject to payments of amounts into the Build Illinois | ||||||
8 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
9 | Tax Increment Fund, the Energy Infrastructure Fund, and the | ||||||
10 | Tax Compliance and Administration Fund as provided in this | ||||||
11 | Section, beginning on July 1, 2018 the Department shall pay | ||||||
12 | each month into the Downstate Public Transportation Fund the | ||||||
13 | moneys required to be so paid under Section 2-3 of the | ||||||
14 | Downstate Public Transportation Act. | ||||||
15 | Subject to successful execution and delivery of a | ||||||
16 | public-private agreement between the public agency and private | ||||||
17 | entity and completion of the civic build, beginning on July 1, | ||||||
18 | 2023, of the remainder of the moneys received by the | ||||||
19 | Department under the Use Tax Act, the Service Use Tax Act, the | ||||||
20 | Service Occupation Tax Act, and this Act, the Department shall | ||||||
21 | deposit the following specified deposits in the aggregate from | ||||||
22 | collections under the Use Tax Act, the Service Use Tax Act, the | ||||||
23 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
24 | Act, as required under Section 8.25g of the State Finance Act | ||||||
25 | for distribution consistent with the Public-Private | ||||||
26 | Partnership for Civic and Transit Infrastructure Project Act. |
| |||||||
| |||||||
1 | The moneys received by the Department pursuant to this Act and | ||||||
2 | required to be deposited into the Civic and Transit | ||||||
3 | Infrastructure Fund are subject to the pledge, claim and | ||||||
4 | charge set forth in Section 25-55 of the Public-Private | ||||||
5 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
6 | As used in this paragraph, "civic build", "private entity", | ||||||
7 | "public-private agreement", and "public agency" have the | ||||||
8 | meanings provided in Section 25-10 of the Public-Private | ||||||
9 | Partnership 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 |
| |||||||
| |||||||
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 | ||||||
6 | the payment of amounts into the County and Mass Transit | ||||||
7 | District Fund, the Local Government Tax Fund, the Build | ||||||
8 | Illinois Fund, the McCormick Place Expansion Project Fund, the | ||||||
9 | Illinois Tax Increment Fund, the Energy Infrastructure Fund, | ||||||
10 | and the Tax Compliance and Administration Fund as provided in | ||||||
11 | this Section, the Department shall pay each month into the | ||||||
12 | Road Fund the amount estimated to represent 16% of the net | ||||||
13 | revenue realized from the taxes imposed on motor fuel and | ||||||
14 | gasohol. Beginning July 1, 2022 and until July 1, 2023, | ||||||
15 | subject to the payment of amounts into the County and Mass | ||||||
16 | Transit District Fund, the Local Government Tax Fund, the | ||||||
17 | Build Illinois Fund, the McCormick Place Expansion Project | ||||||
18 | Fund, the Illinois Tax Increment Fund, the Energy | ||||||
19 | Infrastructure Fund, and the Tax Compliance and Administration | ||||||
20 | Fund as provided in this Section, the Department shall pay | ||||||
21 | each month into the Road Fund the amount estimated to | ||||||
22 | represent 32% of the net revenue realized from the taxes | ||||||
23 | imposed on motor fuel and gasohol. Beginning July 1, 2023 and | ||||||
24 | until July 1, 2024, subject to the payment of amounts into the | ||||||
25 | County and Mass Transit District Fund, the Local Government | ||||||
26 | Tax Fund, the Build Illinois Fund, the McCormick Place |
| |||||||
| |||||||
1 | Expansion Project Fund, the Illinois Tax Increment Fund, the | ||||||
2 | Energy Infrastructure Fund, and the Tax Compliance and | ||||||
3 | Administration Fund as provided in this Section, the | ||||||
4 | Department shall pay each month into the Road Fund the amount | ||||||
5 | estimated to represent 48% of the net revenue realized from | ||||||
6 | the taxes imposed on motor fuel and gasohol. Beginning July 1, | ||||||
7 | 2024 and until July 1, 2025, subject to the payment of amounts | ||||||
8 | into the County and Mass Transit District Fund, the Local | ||||||
9 | Government Tax Fund, the Build Illinois Fund, the McCormick | ||||||
10 | Place Expansion Project Fund, the Illinois Tax Increment Fund, | ||||||
11 | the Energy Infrastructure Fund, and the Tax Compliance and | ||||||
12 | Administration Fund as provided in this Section, the | ||||||
13 | Department shall pay each month into the Road Fund the amount | ||||||
14 | estimated to represent 64% of the net revenue realized from | ||||||
15 | the taxes imposed on motor fuel and gasohol. Beginning on July | ||||||
16 | 1, 2025, subject to the payment of amounts into the County and | ||||||
17 | Mass Transit District Fund, the Local Government Tax Fund, the | ||||||
18 | Build Illinois Fund, the McCormick Place Expansion Project | ||||||
19 | Fund, the Illinois Tax Increment Fund, the Energy | ||||||
20 | Infrastructure Fund, and the Tax Compliance and Administration | ||||||
21 | Fund as provided in this Section, the Department shall pay | ||||||
22 | each month into the Road Fund the amount estimated to | ||||||
23 | represent 80% of the net revenue realized from the taxes | ||||||
24 | imposed on motor fuel and gasohol. As used in this paragraph | ||||||
25 | "motor fuel" has the meaning given to that term in Section 1.1 | ||||||
26 | of the Motor Fuel Tax Law, and "gasohol" has the meaning given |
| |||||||
| |||||||
1 | to that term in Section 3-40 of the Use Tax Act. | ||||||
2 | Of the remainder of the moneys received by the Department | ||||||
3 | pursuant to this
Act, 75% shall be paid into the General | ||||||
4 | Revenue Fund of the State Treasury and 25% shall be reserved in | ||||||
5 | a special account and used only for the transfer to the Common | ||||||
6 | School Fund as part of the monthly transfer from the General | ||||||
7 | Revenue Fund in accordance with Section 8a of the State | ||||||
8 | Finance Act. | ||||||
9 | The Department may, upon separate written notice to a | ||||||
10 | taxpayer,
require the taxpayer to prepare and file with the | ||||||
11 | Department on a form
prescribed by the Department within not | ||||||
12 | less than 60 days after receipt
of the notice an annual | ||||||
13 | information return for the tax year specified in
the notice. | ||||||
14 | Such annual return to the Department shall include a
statement | ||||||
15 | of gross receipts as shown by the taxpayer's last Federal | ||||||
16 | income
tax return. If the total receipts of the business as | ||||||
17 | reported in the
Federal income tax return do not agree with the | ||||||
18 | gross receipts reported to
the Department of Revenue for the | ||||||
19 | same period, the taxpayer shall attach
to his annual return a | ||||||
20 | schedule showing a reconciliation of the 2
amounts and the | ||||||
21 | reasons for the difference. The taxpayer's annual
return to | ||||||
22 | the Department shall also disclose the cost of goods sold by
| ||||||
23 | the taxpayer during the year covered by such return, opening | ||||||
24 | and closing
inventories of such goods for such year, cost of | ||||||
25 | goods used from stock
or taken from stock and given away by the | ||||||
26 | taxpayer during such year, pay
roll information of the |
| |||||||
| |||||||
1 | taxpayer's business during such year and any
additional | ||||||
2 | reasonable information which the Department deems would be
| ||||||
3 | helpful in determining the accuracy of the monthly, quarterly | ||||||
4 | or annual
returns filed by such taxpayer as hereinbefore | ||||||
5 | provided for in this
Section. | ||||||
6 | If the annual information return required by this Section | ||||||
7 | is not
filed when and as required, the taxpayer shall be liable | ||||||
8 | as follows: | ||||||
9 | (i) Until January 1, 1994, the taxpayer shall be | ||||||
10 | liable
for a penalty equal to 1/6 of 1% of the tax due from | ||||||
11 | such taxpayer
under this Act during the period to be | ||||||
12 | covered by the annual return
for each month or fraction of | ||||||
13 | a month until such return is filed as
required, the | ||||||
14 | penalty to be assessed and collected in the same manner
as | ||||||
15 | any other penalty provided for in this Act. | ||||||
16 | (ii) On and after January 1, 1994, the taxpayer shall | ||||||
17 | be liable for a
penalty as described in Section 3-4 of the | ||||||
18 | Uniform Penalty and Interest Act. | ||||||
19 | The chief executive officer, proprietor, owner or highest | ||||||
20 | ranking
manager shall sign the annual return to certify the | ||||||
21 | accuracy of the
information contained therein. Any person who | ||||||
22 | willfully signs the
annual return containing false or | ||||||
23 | inaccurate information shall be guilty
of perjury and punished | ||||||
24 | accordingly. The annual return form prescribed
by the | ||||||
25 | Department shall include a warning that the person signing the
| ||||||
26 | return may be liable for perjury. |
| |||||||
| |||||||
1 | The foregoing portion of this Section concerning the | ||||||
2 | filing of an
annual information return shall not apply to a | ||||||
3 | serviceman who is not
required to file an income tax return | ||||||
4 | with the United States Government. | ||||||
5 | As soon as possible after the first day of each month, upon | ||||||
6 | certification
of the Department of Revenue, the Comptroller | ||||||
7 | shall order transferred and
the Treasurer shall transfer from | ||||||
8 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
9 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
10 | for the second preceding month.
Beginning April 1, 2000, this | ||||||
11 | transfer is no longer required
and shall not be made. | ||||||
12 | Net revenue realized for a month shall be the revenue | ||||||
13 | collected by the State
pursuant to this Act, less the amount | ||||||
14 | paid out during that month as
refunds to taxpayers for | ||||||
15 | overpayment of liability. | ||||||
16 | For greater simplicity of administration, it shall be | ||||||
17 | permissible for
manufacturers, importers and wholesalers whose | ||||||
18 | products are sold by numerous
servicemen in Illinois, and who | ||||||
19 | wish to do so, to
assume the responsibility for accounting and | ||||||
20 | paying to the Department
all tax accruing under this Act with | ||||||
21 | respect to such sales, if the
servicemen who are affected do | ||||||
22 | not make written objection to the
Department to this | ||||||
23 | arrangement. | ||||||
24 | (Source: P.A. 101-10, Article 15, Section 15-20, eff. 6-5-19; | ||||||
25 | 101-10, Article 25, Section 25-115, eff. 6-5-19; 101-27, eff. | ||||||
26 | 6-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19; |
| |||||||
| |||||||
1 | 101-636, eff. 6-10-20; 102-700, eff. 4-19-22.) | ||||||
2 | Section 920. The Retailers' Occupation Tax Act is amended | ||||||
3 | by changing Sections 2-5 and 3 as follows:
| ||||||
4 | (35 ILCS 120/2-5)
| ||||||
5 | Sec. 2-5. Exemptions. Gross receipts from proceeds from | ||||||
6 | the sale of
the following tangible personal property are | ||||||
7 | exempt from the tax imposed
by this Act:
| ||||||
8 | (1) Farm chemicals.
| ||||||
9 | (2) Farm machinery and equipment, both new and used, | ||||||
10 | including that
manufactured on special order, certified by | ||||||
11 | the purchaser to be used
primarily for production | ||||||
12 | agriculture or State or federal agricultural
programs, | ||||||
13 | including individual replacement parts for the machinery | ||||||
14 | and
equipment, including machinery and equipment purchased | ||||||
15 | for lease,
and including implements of husbandry defined | ||||||
16 | in Section 1-130 of
the Illinois Vehicle Code, farm | ||||||
17 | machinery and agricultural chemical and
fertilizer | ||||||
18 | spreaders, and nurse wagons required to be registered
| ||||||
19 | under Section 3-809 of the Illinois Vehicle Code,
but
| ||||||
20 | excluding other motor vehicles required to be registered | ||||||
21 | under the Illinois
Vehicle Code.
Horticultural polyhouses | ||||||
22 | or hoop houses used for propagating, growing, or
| ||||||
23 | overwintering plants shall be considered farm machinery | ||||||
24 | and equipment under
this item (2).
Agricultural chemical |
| |||||||
| |||||||
1 | tender tanks and dry boxes shall include units sold
| ||||||
2 | separately from a motor vehicle required to be licensed | ||||||
3 | and units sold mounted
on a motor vehicle required to be | ||||||
4 | licensed, if the selling price of the tender
is separately | ||||||
5 | stated.
| ||||||
6 | Farm machinery and equipment shall include precision | ||||||
7 | farming equipment
that is
installed or purchased to be | ||||||
8 | installed on farm machinery and equipment
including, but | ||||||
9 | not limited to, tractors, harvesters, sprayers, planters,
| ||||||
10 | seeders, or spreaders.
Precision farming equipment | ||||||
11 | includes, but is not limited to,
soil testing sensors, | ||||||
12 | computers, monitors, software, global positioning
and | ||||||
13 | mapping systems, and other such equipment.
| ||||||
14 | Farm machinery and equipment also includes computers, | ||||||
15 | sensors, software, and
related equipment used primarily in | ||||||
16 | the
computer-assisted operation of production agriculture | ||||||
17 | facilities, equipment,
and activities such as, but
not | ||||||
18 | limited to,
the collection, monitoring, and correlation of
| ||||||
19 | animal and crop data for the purpose of
formulating animal | ||||||
20 | diets and agricultural chemicals. This item (2) is exempt
| ||||||
21 | from the provisions of
Section 2-70.
| ||||||
22 | (3) Until July 1, 2003, distillation machinery and | ||||||
23 | equipment, sold as a
unit or kit,
assembled or installed | ||||||
24 | by the retailer, certified by the user to be used
only for | ||||||
25 | the production of ethyl alcohol that will be used for | ||||||
26 | consumption
as motor fuel or as a component of motor fuel |
| |||||||
| |||||||
1 | for the personal use of the
user, and not subject to sale | ||||||
2 | or resale.
| ||||||
3 | (4) Until July 1, 2003 and beginning again September | ||||||
4 | 1, 2004 through August 30, 2014, graphic arts machinery | ||||||
5 | and equipment, including
repair and
replacement parts, | ||||||
6 | both new and used, and including that manufactured on
| ||||||
7 | special order or purchased for lease, certified by the | ||||||
8 | purchaser to be used
primarily for graphic arts | ||||||
9 | production.
Equipment includes chemicals or
chemicals | ||||||
10 | acting as catalysts but only if
the chemicals or chemicals | ||||||
11 | acting as catalysts effect a direct and immediate
change | ||||||
12 | upon a
graphic arts product. Beginning on July 1, 2017, | ||||||
13 | graphic arts machinery and equipment is included in the | ||||||
14 | manufacturing and assembling machinery and equipment | ||||||
15 | exemption under paragraph (14).
| ||||||
16 | (5) A motor vehicle that is used for automobile | ||||||
17 | renting, as defined in the Automobile Renting Occupation | ||||||
18 | and Use Tax Act. This paragraph is exempt from
the | ||||||
19 | provisions of Section 2-70.
| ||||||
20 | (6) Personal property sold by a teacher-sponsored | ||||||
21 | student organization
affiliated with an elementary or | ||||||
22 | secondary school located in Illinois.
| ||||||
23 | (7) Until July 1, 2003, proceeds of that portion of | ||||||
24 | the selling price of
a passenger car the
sale of which is | ||||||
25 | subject to the Replacement Vehicle Tax.
| ||||||
26 | (8) Personal property sold to an Illinois county fair |
| |||||||
| |||||||
1 | association for
use in conducting, operating, or promoting | ||||||
2 | the county fair.
| ||||||
3 | (9) Personal property sold to a not-for-profit arts
or | ||||||
4 | cultural organization that establishes, by proof required | ||||||
5 | by the Department
by
rule, that it has received an | ||||||
6 | exemption under Section 501(c)(3) of the
Internal Revenue | ||||||
7 | Code and that is organized and operated primarily for the
| ||||||
8 | presentation
or support of arts or cultural programming, | ||||||
9 | activities, or services. These
organizations include, but | ||||||
10 | are not limited to, music and dramatic arts
organizations | ||||||
11 | such as symphony orchestras and theatrical groups, arts | ||||||
12 | and
cultural service organizations, local arts councils, | ||||||
13 | visual arts organizations,
and media arts organizations.
| ||||||
14 | On and after July 1, 2001 (the effective date of Public Act | ||||||
15 | 92-35), however, an entity otherwise eligible for this | ||||||
16 | exemption shall not
make tax-free purchases unless it has | ||||||
17 | an active identification number issued by
the Department.
| ||||||
18 | (10) Personal property sold by a corporation, society, | ||||||
19 | association,
foundation, institution, or organization, | ||||||
20 | other than a limited liability
company, that is organized | ||||||
21 | and operated as a not-for-profit service enterprise
for | ||||||
22 | the benefit of persons 65 years of age or older if the | ||||||
23 | personal property
was not purchased by the enterprise for | ||||||
24 | the purpose of resale by the
enterprise.
| ||||||
25 | (11) Personal property sold to a governmental body, to | ||||||
26 | a corporation,
society, association, foundation, or |
| |||||||
| |||||||
1 | institution organized and operated
exclusively for | ||||||
2 | charitable, religious, or educational purposes, or to a
| ||||||
3 | not-for-profit corporation, society, association, | ||||||
4 | foundation, institution,
or organization that has no | ||||||
5 | compensated officers or employees and that is
organized | ||||||
6 | and operated primarily for the recreation of persons 55 | ||||||
7 | years of
age or older. A limited liability company may | ||||||
8 | qualify for the exemption under
this paragraph only if the | ||||||
9 | limited liability company is organized and operated
| ||||||
10 | exclusively for educational purposes. On and after July 1, | ||||||
11 | 1987, however, no
entity otherwise eligible for this | ||||||
12 | exemption shall make tax-free purchases
unless it has an | ||||||
13 | active identification number issued by the Department.
| ||||||
14 | (12) (Blank).
| ||||||
15 | (12-5) On and after July 1, 2003 and through June 30, | ||||||
16 | 2004, motor vehicles of the second division
with a gross | ||||||
17 | vehicle weight in excess of 8,000 pounds
that
are
subject | ||||||
18 | to the commercial distribution fee imposed under Section | ||||||
19 | 3-815.1 of
the Illinois
Vehicle Code. Beginning on July 1, | ||||||
20 | 2004 and through June 30, 2005, the use in this State of | ||||||
21 | motor vehicles of the second division: (i) with a gross | ||||||
22 | vehicle weight rating in excess of 8,000 pounds; (ii) that | ||||||
23 | are subject to the commercial distribution fee imposed | ||||||
24 | under Section 3-815.1 of the Illinois Vehicle Code; and | ||||||
25 | (iii) that are primarily used for commercial purposes. | ||||||
26 | Through June 30, 2005, this
exemption applies to repair |
| |||||||
| |||||||
1 | and replacement parts added
after the
initial purchase of | ||||||
2 | such a motor vehicle if that motor vehicle is used in a
| ||||||
3 | manner that
would qualify for the rolling stock exemption | ||||||
4 | otherwise provided for in this
Act. For purposes of this | ||||||
5 | paragraph, "used for commercial purposes" means the | ||||||
6 | transportation of persons or property in furtherance of | ||||||
7 | any commercial or industrial enterprise whether for-hire | ||||||
8 | or not.
| ||||||
9 | (13) Proceeds from sales to owners, lessors, or
| ||||||
10 | shippers of
tangible personal property that is utilized by | ||||||
11 | interstate carriers for
hire for use as rolling stock | ||||||
12 | moving in interstate commerce
and equipment operated by a | ||||||
13 | telecommunications provider, licensed as a
common carrier | ||||||
14 | by the Federal Communications Commission, which is
| ||||||
15 | permanently installed in or affixed to aircraft moving in | ||||||
16 | interstate commerce.
| ||||||
17 | (14) Machinery and equipment that will be used by the | ||||||
18 | purchaser, or a
lessee of the purchaser, primarily in the | ||||||
19 | process of manufacturing or
assembling tangible personal | ||||||
20 | property for wholesale or retail sale or
lease, whether | ||||||
21 | the sale or lease is made directly by the manufacturer or | ||||||
22 | by
some other person, whether the materials used in the | ||||||
23 | process are owned by
the manufacturer or some other | ||||||
24 | person, or whether the sale or lease is made
apart from or | ||||||
25 | as an incident to the seller's engaging in the service
| ||||||
26 | occupation of producing machines, tools, dies, jigs, |
| |||||||
| |||||||
1 | patterns, gauges, or
other similar items of no commercial | ||||||
2 | value on special order for a particular
purchaser. The | ||||||
3 | exemption provided by this paragraph (14) does not include | ||||||
4 | machinery and equipment used in (i) the generation of | ||||||
5 | electricity for wholesale or retail sale; (ii) the | ||||||
6 | generation or treatment of natural or artificial gas for | ||||||
7 | wholesale or retail sale that is delivered to customers | ||||||
8 | through pipes, pipelines, or mains; or (iii) the treatment | ||||||
9 | of water for wholesale or retail sale that is delivered to | ||||||
10 | customers through pipes, pipelines, or mains. The | ||||||
11 | provisions of Public Act 98-583 are declaratory of | ||||||
12 | existing law as to the meaning and scope of this | ||||||
13 | exemption. Beginning on July 1, 2017, the exemption | ||||||
14 | provided by this paragraph (14) includes, but is not | ||||||
15 | limited to, graphic arts machinery and equipment, as | ||||||
16 | defined in paragraph (4) of this Section.
| ||||||
17 | (15) Proceeds of mandatory service charges separately | ||||||
18 | stated on
customers' bills for purchase and consumption of | ||||||
19 | food and beverages, to the
extent that the proceeds of the | ||||||
20 | service charge are in fact turned over as
tips or as a | ||||||
21 | substitute for tips to the employees who participate | ||||||
22 | directly
in preparing, serving, hosting or cleaning up the | ||||||
23 | food or beverage function
with respect to which the | ||||||
24 | service charge is imposed.
| ||||||
25 | (16) Tangible personal property sold to a purchaser if | ||||||
26 | the purchaser is exempt from use tax by operation of |
| |||||||
| |||||||
1 | federal law. This paragraph is exempt from the provisions | ||||||
2 | of Section 2-70.
| ||||||
3 | (17) Tangible personal property sold to a common | ||||||
4 | carrier by rail or
motor that
receives the physical | ||||||
5 | possession of the property in Illinois and that
transports | ||||||
6 | the property, or shares with another common carrier in the
| ||||||
7 | transportation of the property, out of Illinois on a | ||||||
8 | standard uniform bill
of lading showing the seller of the | ||||||
9 | property as the shipper or consignor of
the property to a | ||||||
10 | destination outside Illinois, for use outside Illinois.
| ||||||
11 | (18) Legal tender, currency, medallions, or gold or | ||||||
12 | silver coinage
issued by the State of Illinois, the | ||||||
13 | government of the United States of
America, or the | ||||||
14 | government of any foreign country, and bullion.
| ||||||
15 | (19) Until July 1, 2003, oil field exploration, | ||||||
16 | drilling, and production
equipment, including
(i) rigs and | ||||||
17 | parts of rigs, rotary rigs, cable tool
rigs, and workover | ||||||
18 | rigs, (ii) pipe and tubular goods, including casing and
| ||||||
19 | drill strings, (iii) pumps and pump-jack units, (iv) | ||||||
20 | storage tanks and flow
lines, (v) any individual | ||||||
21 | replacement part for oil field exploration,
drilling, and | ||||||
22 | production equipment, and (vi) machinery and equipment | ||||||
23 | purchased
for lease; but
excluding motor vehicles required | ||||||
24 | to be registered under the Illinois
Vehicle Code.
| ||||||
25 | (20) Photoprocessing machinery and equipment, | ||||||
26 | including repair and
replacement parts, both new and used, |
| |||||||
| |||||||
1 | including that manufactured on
special order, certified by | ||||||
2 | the purchaser to be used primarily for
photoprocessing, | ||||||
3 | and including photoprocessing machinery and equipment
| ||||||
4 | purchased for lease.
| ||||||
5 | (21) Until July 1, 2028, coal and aggregate | ||||||
6 | exploration, mining, off-highway hauling,
processing,
| ||||||
7 | maintenance, and reclamation equipment, including
| ||||||
8 | replacement parts and equipment, and including
equipment | ||||||
9 | purchased for lease, but excluding motor vehicles required | ||||||
10 | to be
registered under the Illinois Vehicle Code. The | ||||||
11 | changes made to this Section by Public Act 97-767 apply on | ||||||
12 | and after July 1, 2003, but no claim for credit or refund | ||||||
13 | is allowed on or after August 16, 2013 (the effective date | ||||||
14 | of Public Act 98-456)
for such taxes paid during the | ||||||
15 | period beginning July 1, 2003 and ending on August 16, | ||||||
16 | 2013 (the effective date of Public Act 98-456).
| ||||||
17 | (22) Until June 30, 2013, fuel and petroleum products | ||||||
18 | sold to or used by an air carrier,
certified by the carrier | ||||||
19 | to be used for consumption, shipment, or storage
in the | ||||||
20 | conduct of its business as an air common carrier, for a | ||||||
21 | flight
destined for or returning from a location or | ||||||
22 | locations
outside the United States without regard to | ||||||
23 | previous or subsequent domestic
stopovers.
| ||||||
24 | Beginning July 1, 2013, fuel and petroleum products | ||||||
25 | sold to or used by an air carrier, certified by the carrier | ||||||
26 | to be used for consumption, shipment, or storage in the |
| |||||||
| |||||||
1 | conduct of its business as an air common carrier, for a | ||||||
2 | flight that (i) is engaged in foreign trade or is engaged | ||||||
3 | in trade between the United States and any of its | ||||||
4 | possessions and (ii) transports at least one individual or | ||||||
5 | package for hire from the city of origination to the city | ||||||
6 | of final destination on the same aircraft, without regard | ||||||
7 | to a change in the flight number of that aircraft. | ||||||
8 | (23) A transaction in which the purchase order is | ||||||
9 | received by a florist
who is located outside Illinois, but | ||||||
10 | who has a florist located in Illinois
deliver the property | ||||||
11 | to the purchaser or the purchaser's donee in Illinois.
| ||||||
12 | (24) Fuel consumed or used in the operation of ships, | ||||||
13 | barges, or vessels
that are used primarily in or for the | ||||||
14 | transportation of property or the
conveyance of persons | ||||||
15 | for hire on rivers bordering on this State if the
fuel is | ||||||
16 | delivered by the seller to the purchaser's barge, ship, or | ||||||
17 | vessel
while it is afloat upon that bordering river.
| ||||||
18 | (25) Except as provided in item (25-5) of this | ||||||
19 | Section, a
motor vehicle sold in this State to a | ||||||
20 | nonresident even though the
motor vehicle is delivered to | ||||||
21 | the nonresident in this State, if the motor
vehicle is not | ||||||
22 | to be titled in this State, and if a drive-away permit
is | ||||||
23 | issued to the motor vehicle as provided in Section 3-603 | ||||||
24 | of the Illinois
Vehicle Code or if the nonresident | ||||||
25 | purchaser has vehicle registration
plates to transfer to | ||||||
26 | the motor vehicle upon returning to his or her home
state. |
| |||||||
| |||||||
1 | The issuance of the drive-away permit or having
the
| ||||||
2 | out-of-state registration plates to be transferred is | ||||||
3 | prima facie evidence
that the motor vehicle will not be | ||||||
4 | titled in this State.
| ||||||
5 | (25-5) The exemption under item (25) does not apply if | ||||||
6 | the state in which the motor vehicle will be titled does | ||||||
7 | not allow a reciprocal exemption for a motor vehicle sold | ||||||
8 | and delivered in that state to an Illinois resident but | ||||||
9 | titled in Illinois. The tax collected under this Act on | ||||||
10 | the sale of a motor vehicle in this State to a resident of | ||||||
11 | another state that does not allow a reciprocal exemption | ||||||
12 | shall be imposed at a rate equal to the state's rate of tax | ||||||
13 | on taxable property in the state in which the purchaser is | ||||||
14 | a resident, except that the tax shall not exceed the tax | ||||||
15 | that would otherwise be imposed under this Act. At the | ||||||
16 | time of the sale, the purchaser shall execute a statement, | ||||||
17 | signed under penalty of perjury, of his or her intent to | ||||||
18 | title the vehicle in the state in which the purchaser is a | ||||||
19 | resident within 30 days after the sale and of the fact of | ||||||
20 | the payment to the State of Illinois of tax in an amount | ||||||
21 | equivalent to the state's rate of tax on taxable property | ||||||
22 | in his or her state of residence and shall submit the | ||||||
23 | statement to the appropriate tax collection agency in his | ||||||
24 | or her state of residence. In addition, the retailer must | ||||||
25 | retain a signed copy of the statement in his or her | ||||||
26 | records. Nothing in this item shall be construed to |
| |||||||
| |||||||
1 | require the removal of the vehicle from this state | ||||||
2 | following the filing of an intent to title the vehicle in | ||||||
3 | the purchaser's state of residence if the purchaser titles | ||||||
4 | the vehicle in his or her state of residence within 30 days | ||||||
5 | after the date of sale. The tax collected under this Act in | ||||||
6 | accordance with this item (25-5) shall be proportionately | ||||||
7 | distributed as if the tax were collected at the 6.25% | ||||||
8 | general rate imposed under this Act.
| ||||||
9 | (25-7) Beginning on July 1, 2007, no tax is imposed | ||||||
10 | under this Act on the sale of an aircraft, as defined in | ||||||
11 | Section 3 of the Illinois Aeronautics Act, if all of the | ||||||
12 | following conditions are met: | ||||||
13 | (1) the aircraft leaves this State within 15 days | ||||||
14 | after the later of either the issuance of the final | ||||||
15 | billing for the sale of the aircraft, or the | ||||||
16 | authorized approval for return to service, completion | ||||||
17 | of the maintenance record entry, and completion of the | ||||||
18 | test flight and ground test for inspection, as | ||||||
19 | required by 14 CFR C.F.R. 91.407; | ||||||
20 | (2) the aircraft is not based or registered in | ||||||
21 | this State after the sale of the aircraft; and | ||||||
22 | (3) the seller retains in his or her books and | ||||||
23 | records and provides to the Department a signed and | ||||||
24 | dated certification from the purchaser, on a form | ||||||
25 | prescribed by the Department, certifying that the | ||||||
26 | requirements of this item (25-7) are met. The |
| |||||||
| |||||||
1 | certificate must also include the name and address of | ||||||
2 | the purchaser, the address of the location where the | ||||||
3 | aircraft is to be titled or registered, the address of | ||||||
4 | the primary physical location of the aircraft, and | ||||||
5 | other information that the Department may reasonably | ||||||
6 | require. | ||||||
7 | For purposes of this item (25-7): | ||||||
8 | "Based in this State" means hangared, stored, or | ||||||
9 | otherwise used, excluding post-sale customizations as | ||||||
10 | defined in this Section, for 10 or more days in each | ||||||
11 | 12-month period immediately following the date of the sale | ||||||
12 | of the aircraft. | ||||||
13 | "Registered in this State" means an aircraft | ||||||
14 | registered with the Department of Transportation, | ||||||
15 | Aeronautics Division, or titled or registered with the | ||||||
16 | Federal Aviation Administration to an address located in | ||||||
17 | this State. | ||||||
18 | This paragraph (25-7) is exempt from the provisions
of
| ||||||
19 | Section 2-70.
| ||||||
20 | (26) Semen used for artificial insemination of | ||||||
21 | livestock for direct
agricultural production.
| ||||||
22 | (27) Horses, or interests in horses, registered with | ||||||
23 | and meeting the
requirements of any of the
Arabian Horse | ||||||
24 | Club Registry of America, Appaloosa Horse Club, American | ||||||
25 | Quarter
Horse Association, United States
Trotting | ||||||
26 | Association, or Jockey Club, as appropriate, used for
|
| |||||||
| |||||||
1 | purposes of breeding or racing for prizes. This item (27) | ||||||
2 | is exempt from the provisions of Section 2-70, and the | ||||||
3 | exemption provided for under this item (27) applies for | ||||||
4 | all periods beginning May 30, 1995, but no claim for | ||||||
5 | credit or refund is allowed on or after January 1, 2008 | ||||||
6 | (the effective date of Public Act 95-88)
for such taxes | ||||||
7 | paid during the period beginning May 30, 2000 and ending | ||||||
8 | on January 1, 2008 (the effective date of Public Act | ||||||
9 | 95-88).
| ||||||
10 | (28) Computers and communications equipment utilized | ||||||
11 | for any
hospital
purpose
and equipment used in the | ||||||
12 | diagnosis,
analysis, or treatment of hospital patients | ||||||
13 | sold to a lessor who leases the
equipment, under a lease of | ||||||
14 | one year or longer executed or in effect at the
time of the | ||||||
15 | purchase, to a
hospital
that has been issued an active tax | ||||||
16 | exemption identification number by the
Department under | ||||||
17 | Section 1g of this Act.
| ||||||
18 | (29) Personal property sold to a lessor who leases the
| ||||||
19 | property, under a
lease of one year or longer executed or | ||||||
20 | in effect at the time of the purchase,
to a governmental | ||||||
21 | body
that has been issued an active tax exemption | ||||||
22 | identification number by the
Department under Section 1g | ||||||
23 | of this Act.
| ||||||
24 | (30) Beginning with taxable years ending on or after | ||||||
25 | December
31, 1995
and
ending with taxable years ending on | ||||||
26 | or before December 31, 2004,
personal property that is
|
| |||||||
| |||||||
1 | donated for disaster relief to be used in a State or | ||||||
2 | federally declared
disaster area in Illinois or bordering | ||||||
3 | Illinois by a manufacturer or retailer
that is registered | ||||||
4 | in this State to a corporation, society, association,
| ||||||
5 | foundation, or institution that has been issued a sales | ||||||
6 | tax exemption
identification number by the Department that | ||||||
7 | assists victims of the disaster
who reside within the | ||||||
8 | declared disaster area.
| ||||||
9 | (31) Beginning with taxable years ending on or after | ||||||
10 | December
31, 1995 and
ending with taxable years ending on | ||||||
11 | or before December 31, 2004, personal
property that is | ||||||
12 | used in the performance of infrastructure repairs in this
| ||||||
13 | State, including but not limited to municipal roads and | ||||||
14 | streets, access roads,
bridges, sidewalks, waste disposal | ||||||
15 | systems, water and sewer line extensions,
water | ||||||
16 | distribution and purification facilities, storm water | ||||||
17 | drainage and
retention facilities, and sewage treatment | ||||||
18 | facilities, resulting from a State
or federally declared | ||||||
19 | disaster in Illinois or bordering Illinois when such
| ||||||
20 | repairs are initiated on facilities located in the | ||||||
21 | declared disaster area
within 6 months after the disaster.
| ||||||
22 | (32) Beginning July 1, 1999, game or game birds sold | ||||||
23 | at a "game breeding
and
hunting preserve area" as that | ||||||
24 | term is used
in the
Wildlife Code. This paragraph is | ||||||
25 | exempt from the provisions
of
Section 2-70.
| ||||||
26 | (33) A motor vehicle, as that term is defined in |
| |||||||
| |||||||
1 | Section 1-146
of the
Illinois Vehicle Code, that is | ||||||
2 | donated to a corporation, limited liability
company, | ||||||
3 | society, association, foundation, or institution that is | ||||||
4 | determined by
the Department to be organized and operated | ||||||
5 | exclusively for educational
purposes. For purposes of this | ||||||
6 | exemption, "a corporation, limited liability
company, | ||||||
7 | society, association, foundation, or institution organized | ||||||
8 | and
operated
exclusively for educational purposes" means | ||||||
9 | all tax-supported public schools,
private schools that | ||||||
10 | offer systematic instruction in useful branches of
| ||||||
11 | learning by methods common to public schools and that | ||||||
12 | compare favorably in
their scope and intensity with the | ||||||
13 | course of study presented in tax-supported
schools, and | ||||||
14 | vocational or technical schools or institutes organized | ||||||
15 | and
operated exclusively to provide a course of study of | ||||||
16 | not less than 6 weeks
duration and designed to prepare | ||||||
17 | individuals to follow a trade or to pursue a
manual, | ||||||
18 | technical, mechanical, industrial, business, or commercial
| ||||||
19 | occupation.
| ||||||
20 | (34) Beginning January 1, 2000, personal property, | ||||||
21 | including food, purchased
through fundraising events for | ||||||
22 | the benefit of a public or private elementary or
secondary | ||||||
23 | school, a group of those schools, or one or more school | ||||||
24 | districts if
the events are sponsored by an entity | ||||||
25 | recognized by the school district that
consists primarily | ||||||
26 | of volunteers and includes parents and teachers of the
|
| |||||||
| |||||||
1 | school children. This paragraph does not apply to | ||||||
2 | fundraising events (i) for
the benefit of private home | ||||||
3 | instruction or (ii) for which the fundraising
entity | ||||||
4 | purchases the personal property sold at the events from | ||||||
5 | another
individual or entity that sold the property for | ||||||
6 | the purpose of resale by the
fundraising entity and that | ||||||
7 | profits from the sale to the fundraising entity.
This | ||||||
8 | paragraph is exempt from the provisions of Section 2-70.
| ||||||
9 | (35) Beginning January 1, 2000 and through December | ||||||
10 | 31, 2001, new or used
automatic vending machines that | ||||||
11 | prepare and serve hot food and beverages,
including | ||||||
12 | coffee, soup, and other items, and replacement parts for | ||||||
13 | these
machines. Beginning January 1, 2002 and through June | ||||||
14 | 30, 2003, machines
and parts for machines used in
| ||||||
15 | commercial, coin-operated amusement and vending business | ||||||
16 | if a use or occupation
tax is paid on the gross receipts | ||||||
17 | derived from the use of the commercial,
coin-operated | ||||||
18 | amusement and vending machines. This paragraph is exempt | ||||||
19 | from
the provisions of Section 2-70.
| ||||||
20 | (35-5) Beginning August 23, 2001 and through June 30, | ||||||
21 | 2016, food for human consumption that is to be consumed | ||||||
22 | off
the premises where it is sold (other than alcoholic | ||||||
23 | beverages, soft drinks,
and food that has been prepared | ||||||
24 | for immediate consumption) and prescription
and | ||||||
25 | nonprescription medicines, drugs, medical appliances, and | ||||||
26 | insulin, urine
testing materials, syringes, and needles |
| |||||||
| |||||||
1 | used by diabetics, for human use, when
purchased for use | ||||||
2 | by a person receiving medical assistance under Article V | ||||||
3 | of
the Illinois Public Aid Code who resides in a licensed | ||||||
4 | long-term care facility,
as defined in the Nursing Home | ||||||
5 | Care Act, or a licensed facility as defined in the ID/DD | ||||||
6 | Community Care Act, the MC/DD Act, or the Specialized | ||||||
7 | Mental Health Rehabilitation Act of 2013.
| ||||||
8 | (36) Beginning August 2, 2001, computers and | ||||||
9 | communications equipment
utilized for any hospital purpose | ||||||
10 | and equipment used in the diagnosis,
analysis, or | ||||||
11 | treatment of hospital patients sold to a lessor who leases | ||||||
12 | the
equipment, under a lease of one year or longer | ||||||
13 | executed or in effect at the
time of the purchase, to a | ||||||
14 | hospital that has been issued an active tax
exemption | ||||||
15 | identification number by the Department under Section 1g | ||||||
16 | of this Act.
This paragraph is exempt from the provisions | ||||||
17 | of Section 2-70.
| ||||||
18 | (37) Beginning August 2, 2001, personal property sold | ||||||
19 | to a lessor who
leases the property, under a lease of one | ||||||
20 | year or longer executed or in effect
at the time of the | ||||||
21 | purchase, to a governmental body that has been issued an
| ||||||
22 | active tax exemption identification number by the | ||||||
23 | Department under Section 1g
of this Act. This paragraph is | ||||||
24 | exempt from the provisions of Section 2-70.
| ||||||
25 | (38) Beginning on January 1, 2002 and through June 30, | ||||||
26 | 2016, tangible personal property purchased
from an |
| |||||||
| |||||||
1 | Illinois retailer by a taxpayer engaged in centralized | ||||||
2 | purchasing
activities in Illinois who will, upon receipt | ||||||
3 | of the property in Illinois,
temporarily store the | ||||||
4 | property in Illinois (i) for the purpose of subsequently
| ||||||
5 | transporting it outside this State for use or consumption | ||||||
6 | thereafter solely
outside this State or (ii) for the | ||||||
7 | purpose of being processed, fabricated, or
manufactured | ||||||
8 | into, attached to, or incorporated into other tangible | ||||||
9 | personal
property to be transported outside this State and | ||||||
10 | thereafter used or consumed
solely outside this State. The | ||||||
11 | Director of Revenue shall, pursuant to rules
adopted in | ||||||
12 | accordance with the Illinois Administrative Procedure Act, | ||||||
13 | issue a
permit to any taxpayer in good standing with the | ||||||
14 | Department who is eligible for
the exemption under this | ||||||
15 | paragraph (38). The permit issued under
this paragraph | ||||||
16 | (38) shall authorize the holder, to the extent and
in the | ||||||
17 | manner specified in the rules adopted under this Act, to | ||||||
18 | purchase
tangible personal property from a retailer exempt | ||||||
19 | from the taxes imposed by
this Act. Taxpayers shall | ||||||
20 | maintain all necessary books and records to
substantiate | ||||||
21 | the use and consumption of all such tangible personal | ||||||
22 | property
outside of the State of Illinois.
| ||||||
23 | (39) Beginning January 1, 2008, tangible personal | ||||||
24 | property used in the construction or maintenance of a | ||||||
25 | community water supply, as defined under Section 3.145 of | ||||||
26 | the Environmental Protection Act, that is operated by a |
| |||||||
| |||||||
1 | not-for-profit corporation that holds a valid water supply | ||||||
2 | permit issued under Title IV of the Environmental | ||||||
3 | Protection Act. This paragraph is exempt from the | ||||||
4 | provisions of Section 2-70.
| ||||||
5 | (40) Beginning January 1, 2010 and continuing through | ||||||
6 | December 31, 2024, materials, parts, equipment, | ||||||
7 | components, and furnishings incorporated into or upon an | ||||||
8 | aircraft as part of the modification, refurbishment, | ||||||
9 | completion, replacement, repair, or maintenance of the | ||||||
10 | aircraft. This exemption includes consumable supplies used | ||||||
11 | in the modification, refurbishment, completion, | ||||||
12 | replacement, repair, and maintenance of aircraft, but | ||||||
13 | excludes any materials, parts, equipment, components, and | ||||||
14 | consumable supplies used in the modification, replacement, | ||||||
15 | repair, and maintenance of aircraft engines or power | ||||||
16 | plants, whether such engines or power plants are installed | ||||||
17 | or uninstalled upon any such aircraft. "Consumable | ||||||
18 | supplies" include, but are not limited to, adhesive, tape, | ||||||
19 | sandpaper, general purpose lubricants, cleaning solution, | ||||||
20 | latex gloves, and protective films. This exemption applies | ||||||
21 | only to the sale of qualifying tangible personal property | ||||||
22 | to persons who modify, refurbish, complete, replace, or | ||||||
23 | maintain an aircraft and who (i) hold an Air Agency | ||||||
24 | Certificate and are empowered to operate an approved | ||||||
25 | repair station by the Federal Aviation Administration, | ||||||
26 | (ii) have a Class IV Rating, and (iii) conduct operations |
| |||||||
| |||||||
1 | in accordance with Part 145 of the Federal Aviation | ||||||
2 | Regulations. The exemption does not include aircraft | ||||||
3 | operated by a commercial air carrier providing scheduled | ||||||
4 | passenger air service pursuant to authority issued under | ||||||
5 | Part 121 or Part 129 of the Federal Aviation Regulations. | ||||||
6 | The changes made to this paragraph (40) by Public Act | ||||||
7 | 98-534 are declarative of existing law. It is the intent | ||||||
8 | of the General Assembly that the exemption under this | ||||||
9 | paragraph (40) applies continuously from January 1, 2010 | ||||||
10 | through December 31, 2024; however, no claim for credit or | ||||||
11 | refund is allowed for taxes paid as a result of the | ||||||
12 | disallowance of this exemption on or after January 1, 2015 | ||||||
13 | and prior to February 5, 2020 ( the effective date of | ||||||
14 | Public Act 101-629) this amendatory Act of the 101st | ||||||
15 | General Assembly . | ||||||
16 | (41) Tangible personal property sold to a | ||||||
17 | public-facilities corporation, as described in Section | ||||||
18 | 11-65-10 of the Illinois Municipal Code, for purposes of | ||||||
19 | constructing or furnishing a municipal convention hall, | ||||||
20 | but only if the legal title to the municipal convention | ||||||
21 | hall is transferred to the municipality without any | ||||||
22 | further consideration by or on behalf of the municipality | ||||||
23 | at the time of the completion of the municipal convention | ||||||
24 | hall or upon the retirement or redemption of any bonds or | ||||||
25 | other debt instruments issued by the public-facilities | ||||||
26 | corporation in connection with the development of the |
| |||||||
| |||||||
1 | municipal convention hall. This exemption includes | ||||||
2 | existing public-facilities corporations as provided in | ||||||
3 | Section 11-65-25 of the Illinois Municipal Code. This | ||||||
4 | paragraph is exempt from the provisions of Section 2-70. | ||||||
5 | (42) Beginning January 1, 2017 and through December | ||||||
6 | 31, 2026, menstrual pads, tampons, and menstrual cups. | ||||||
7 | (43) Merchandise that is subject to the Rental | ||||||
8 | Purchase Agreement Occupation and Use Tax. The purchaser | ||||||
9 | must certify that the item is purchased to be rented | ||||||
10 | subject to a rental purchase agreement, as defined in the | ||||||
11 | Rental Purchase Agreement Act, and provide proof of | ||||||
12 | registration under the Rental Purchase Agreement | ||||||
13 | Occupation and Use Tax Act. This paragraph is exempt from | ||||||
14 | the provisions of Section 2-70. | ||||||
15 | (44) Qualified tangible personal property used in the | ||||||
16 | construction or operation of a data center that has been | ||||||
17 | granted a certificate of exemption by the Department of | ||||||
18 | Commerce and Economic Opportunity, whether that tangible | ||||||
19 | personal property is purchased by the owner, operator, or | ||||||
20 | tenant of the data center or by a contractor or | ||||||
21 | subcontractor of the owner, operator, or tenant. Data | ||||||
22 | centers that would have qualified for a certificate of | ||||||
23 | exemption prior to January 1, 2020 had Public Act 101-31 | ||||||
24 | this amendatory Act of the 101st General Assembly been in | ||||||
25 | effect, may apply for and obtain an exemption for | ||||||
26 | subsequent purchases of computer equipment or enabling |
| |||||||
| |||||||
1 | software purchased or leased to upgrade, supplement, or | ||||||
2 | replace computer equipment or enabling software purchased | ||||||
3 | or leased in the original investment that would have | ||||||
4 | qualified. | ||||||
5 | The Department of Commerce and Economic Opportunity | ||||||
6 | shall grant a certificate of exemption under this item | ||||||
7 | (44) to qualified data centers as defined by Section | ||||||
8 | 605-1025 of the Department of Commerce and Economic | ||||||
9 | Opportunity Law of the
Civil Administrative Code of | ||||||
10 | Illinois. | ||||||
11 | For the purposes of this item (44): | ||||||
12 | "Data center" means a building or a series of | ||||||
13 | buildings rehabilitated or constructed to house | ||||||
14 | working servers in one physical location or multiple | ||||||
15 | sites within the State of Illinois. | ||||||
16 | "Qualified tangible personal property" means: | ||||||
17 | electrical systems and equipment; climate control and | ||||||
18 | chilling equipment and systems; mechanical systems and | ||||||
19 | equipment; monitoring and secure systems; emergency | ||||||
20 | generators; hardware; computers; servers; data storage | ||||||
21 | devices; network connectivity equipment; racks; | ||||||
22 | cabinets; telecommunications cabling infrastructure; | ||||||
23 | raised floor systems; peripheral components or | ||||||
24 | systems; software; mechanical, electrical, or plumbing | ||||||
25 | systems; battery systems; cooling systems and towers; | ||||||
26 | temperature control systems; other cabling; and other |
| |||||||
| |||||||
1 | data center infrastructure equipment and systems | ||||||
2 | necessary to operate qualified tangible personal | ||||||
3 | property, including fixtures; and component parts of | ||||||
4 | any of the foregoing, including installation, | ||||||
5 | maintenance, repair, refurbishment, and replacement of | ||||||
6 | qualified tangible personal property to generate, | ||||||
7 | transform, transmit, distribute, or manage electricity | ||||||
8 | necessary to operate qualified tangible personal | ||||||
9 | property; and all other tangible personal property | ||||||
10 | that is essential to the operations of a computer data | ||||||
11 | center. The term "qualified tangible personal | ||||||
12 | property" also includes building materials physically | ||||||
13 | incorporated into the qualifying data center. To | ||||||
14 | document the exemption allowed under this Section, the | ||||||
15 | retailer must obtain from the purchaser a copy of the | ||||||
16 | certificate of eligibility issued by the Department of | ||||||
17 | Commerce and Economic Opportunity. | ||||||
18 | This item (44) is exempt from the provisions of | ||||||
19 | Section 2-70. | ||||||
20 | (45) Beginning January 1, 2020 and through December | ||||||
21 | 31, 2020, sales of tangible personal property made by a | ||||||
22 | marketplace seller over a marketplace for which tax is due | ||||||
23 | under this Act but for which use tax has been collected and | ||||||
24 | remitted to the Department by a marketplace facilitator | ||||||
25 | under Section 2d of the Use Tax Act are exempt from tax | ||||||
26 | under this Act. A marketplace seller claiming this |
| |||||||
| |||||||
1 | exemption shall maintain books and records demonstrating | ||||||
2 | that the use tax on such sales has been collected and | ||||||
3 | remitted by a marketplace facilitator. Marketplace sellers | ||||||
4 | that have properly remitted tax under this Act on such | ||||||
5 | sales may file a claim for credit as provided in Section 6 | ||||||
6 | of this Act. No claim is allowed, however, for such taxes | ||||||
7 | for which a credit or refund has been issued to the | ||||||
8 | marketplace facilitator under the Use Tax Act, or for | ||||||
9 | which the marketplace facilitator has filed a claim for | ||||||
10 | credit or refund under the Use Tax Act. | ||||||
11 | (46) Beginning July 1, 2022, breast pumps, breast pump | ||||||
12 | collection and storage supplies, and breast pump kits. | ||||||
13 | This item (46) is exempt from the provisions of Section | ||||||
14 | 2-70. As used in this item (46): | ||||||
15 | "Breast pump" means an electrically controlled or | ||||||
16 | manually controlled pump device designed or marketed to be | ||||||
17 | used to express milk from a human breast during lactation, | ||||||
18 | including the pump device and any battery, AC adapter, or | ||||||
19 | other power supply unit that is used to power the pump | ||||||
20 | device and is packaged and sold with the pump device at the | ||||||
21 | time of sale. | ||||||
22 | "Breast pump collection and storage supplies" means | ||||||
23 | items of tangible personal property designed or marketed | ||||||
24 | to be used in conjunction with a breast pump to collect | ||||||
25 | milk expressed from a human breast and to store collected | ||||||
26 | milk until it is ready for consumption. |
| |||||||
| |||||||
1 | "Breast pump collection and storage supplies" | ||||||
2 | includes, but is not limited to: breast shields and breast | ||||||
3 | shield connectors; breast pump tubes and tubing adapters; | ||||||
4 | breast pump valves and membranes; backflow protectors and | ||||||
5 | backflow protector adaptors; bottles and bottle caps | ||||||
6 | specific to the operation of the breast pump; and breast | ||||||
7 | milk storage bags. | ||||||
8 | "Breast pump collection and storage supplies" does not | ||||||
9 | include: (1) bottles and bottle caps not specific to the | ||||||
10 | operation of the breast pump; (2) breast pump travel bags | ||||||
11 | and other similar carrying accessories, including ice | ||||||
12 | packs, labels, and other similar products; (3) breast pump | ||||||
13 | cleaning supplies; (4) nursing bras, bra pads, breast | ||||||
14 | shells, and other similar products; and (5) creams, | ||||||
15 | ointments, and other similar products that relieve | ||||||
16 | breastfeeding-related symptoms or conditions of the | ||||||
17 | breasts or nipples, unless sold as part of a breast pump | ||||||
18 | kit that is pre-packaged by the breast pump manufacturer | ||||||
19 | or distributor. | ||||||
20 | "Breast pump kit" means a kit that: (1) contains no | ||||||
21 | more than a breast pump, breast pump collection and | ||||||
22 | storage supplies, a rechargeable battery for operating the | ||||||
23 | breast pump, a breastmilk cooler, bottle stands, ice | ||||||
24 | packs, and a breast pump carrying case; and (2) is | ||||||
25 | pre-packaged as a breast pump kit by the breast pump | ||||||
26 | manufacturer or distributor. |
| |||||||
| |||||||
1 | (47) (46) Tangible personal property sold by or on | ||||||
2 | behalf of the State Treasurer pursuant to the Revised | ||||||
3 | Uniform Unclaimed Property Act. This item (47) (46) is | ||||||
4 | exempt from the provisions of Section 2-70. | ||||||
5 | (48) Qualified tangible personal property used in the | ||||||
6 | construction or operation of a megaproject for which a | ||||||
7 | certificate has been issued by the Department of Revenue | ||||||
8 | as described and defined in Division 22 of Article 10 of | ||||||
9 | the Property Tax Code, whether that tangible personal | ||||||
10 | property is purchased by the owner, operator, or tenant of | ||||||
11 | the megaproject or by a contractor or subcontractor of the | ||||||
12 | owner, operator, or tenant.
For the purposes of this item | ||||||
13 | (48): | ||||||
14 | "Megaproject" has the meaning ascribed to that term in | ||||||
15 | Section 10-910 of the Property Tax Code. | ||||||
16 | "Qualified tangible personal property" means: | ||||||
17 | electrical systems and equipment; climate control and | ||||||
18 | chilling equipment and systems; mechanical systems and | ||||||
19 | equipment; monitoring and security systems; emergency | ||||||
20 | generators; hardware; computers; servers; data storage | ||||||
21 | devices; network connectivity equipment; racks; cabinets; | ||||||
22 | telecommunications cabling infrastructure; raised floor | ||||||
23 | systems; peripheral components or systems; software; | ||||||
24 | mechanical, electrical, or plumbing systems; battery | ||||||
25 | systems; cooling systems and towers; temperature control | ||||||
26 | systems; other cabling; and other data center |
| |||||||
| |||||||
1 | infrastructure equipment and systems necessary to operate | ||||||
2 | qualified tangible personal property, including fixtures; | ||||||
3 | and component parts of any of the foregoing, including | ||||||
4 | installation, maintenance, repair, refurbishment, and | ||||||
5 | replacement of qualified tangible personal property to | ||||||
6 | generate, transform, transmit, distribute, or manage | ||||||
7 | electricity necessary to operate qualified tangible | ||||||
8 | personal property; and all other tangible personal | ||||||
9 | property that is essential to the operations of a | ||||||
10 | megaproject. The term "qualified tangible personal | ||||||
11 | property" also includes building materials to be | ||||||
12 | incorporated into the megaproject. To document the | ||||||
13 | exemption allowed under this Section, the retailer, | ||||||
14 | contractor or subcontractor or supplier must obtain from | ||||||
15 | the purchaser a copy of the certificate issued by the | ||||||
16 | Department of Revenue for the megaproject as described and | ||||||
17 | defined in Division 22 of Article 10 of the Property Tax | ||||||
18 | Code. | ||||||
19 | This item (48) is exempt from the provisions of | ||||||
20 | Section 2-70. | ||||||
21 | (Source: P.A. 101-31, eff. 6-28-19; 101-81, eff. 7-12-19; | ||||||
22 | 101-629, eff. 2-5-20; 102-16, eff. 6-17-21; 102-634, eff. | ||||||
23 | 8-27-21; 102-700, Article 70, Section 70-20, eff. 4-19-22; | ||||||
24 | 102-700, Article 75, Section 75-20, eff. 4-19-22; 102-813, | ||||||
25 | eff. 5-13-22; 102-1026, eff. 5-27-22; revised 8-15-22.)
|
| |||||||
| |||||||
1 | (35 ILCS 120/3) (from Ch. 120, par. 442)
| ||||||
2 | Sec. 3. Except as provided in this Section, on or before | ||||||
3 | the twentieth
day of each calendar month, every person engaged | ||||||
4 | in the business of
selling tangible personal property at | ||||||
5 | retail in this State during the
preceding calendar month shall | ||||||
6 | file a return with the Department, stating: | ||||||
7 | 1. The name of the seller; | ||||||
8 | 2. His residence address and the address of his | ||||||
9 | principal place of
business and the address of the | ||||||
10 | principal place of business (if that is
a different | ||||||
11 | address) from which he engages in the business of selling
| ||||||
12 | tangible personal property at retail in this State; | ||||||
13 | 3. Total amount of receipts received by him during the | ||||||
14 | preceding
calendar month or quarter, as the case may be, | ||||||
15 | from sales of tangible
personal property, and from | ||||||
16 | services furnished, by him during such
preceding calendar | ||||||
17 | month or quarter; | ||||||
18 | 4. Total amount received by him during the preceding | ||||||
19 | calendar month or
quarter on charge and time sales of | ||||||
20 | tangible personal property, and from
services furnished, | ||||||
21 | by him prior to the month or quarter for which the return
| ||||||
22 | is filed; | ||||||
23 | 5. Deductions allowed by law; | ||||||
24 | 6. Gross receipts which were received by him during | ||||||
25 | the preceding
calendar month or quarter and upon the basis | ||||||
26 | of which the tax is imposed, including gross receipts on |
| |||||||
| |||||||
1 | food for human consumption that is to be consumed off the | ||||||
2 | premises where it is sold (other than alcoholic beverages, | ||||||
3 | food consisting of or infused with adult use cannabis, | ||||||
4 | soft drinks, and food that has been prepared for immediate | ||||||
5 | consumption) which were received during the preceding | ||||||
6 | calendar month or quarter and upon which tax would have | ||||||
7 | been due but for the 0% rate imposed under Public Act | ||||||
8 | 102-700 this amendatory Act of the 102nd General Assembly ; | ||||||
9 | 7. The amount of credit provided in Section 2d of this | ||||||
10 | Act; | ||||||
11 | 8. The amount of tax due, including the amount of tax | ||||||
12 | that would have been due on food for human consumption | ||||||
13 | that is to be consumed off the premises where it is sold | ||||||
14 | (other than alcoholic beverages, food consisting of or | ||||||
15 | infused with adult use cannabis, soft drinks, and food | ||||||
16 | that has been prepared for immediate consumption) but for | ||||||
17 | the 0% rate imposed under Public Act 102-700 this | ||||||
18 | amendatory Act of the 102nd General Assembly ; | ||||||
19 | 9. The signature of the taxpayer; and | ||||||
20 | 10. Such other reasonable information as the | ||||||
21 | Department may require. | ||||||
22 | On and after January 1, 2018, except for returns required | ||||||
23 | to be filed prior to January 1, 2023 for motor vehicles, | ||||||
24 | watercraft, aircraft, and trailers that are required to be | ||||||
25 | registered with an agency of this State, with respect to | ||||||
26 | retailers whose annual gross receipts average $20,000 or more, |
| |||||||
| |||||||
1 | all returns required to be filed pursuant to this Act shall be | ||||||
2 | filed electronically. On and after January 1, 2023, with | ||||||
3 | respect to retailers whose annual gross receipts average | ||||||
4 | $20,000 or more, all returns required to be filed pursuant to | ||||||
5 | this Act, including, but not limited to, returns for motor | ||||||
6 | vehicles, watercraft, aircraft, and trailers that are required | ||||||
7 | to be registered with an agency of this State, shall be filed | ||||||
8 | electronically. Retailers who demonstrate that they do not | ||||||
9 | have access to the Internet or demonstrate hardship in filing | ||||||
10 | electronically may petition the Department to waive the | ||||||
11 | electronic filing requirement. | ||||||
12 | If a taxpayer fails to sign a return within 30 days after | ||||||
13 | the proper notice
and demand for signature by the Department, | ||||||
14 | the return shall be considered
valid and any amount shown to be | ||||||
15 | due on the return shall be deemed assessed. | ||||||
16 | Each return shall be accompanied by the statement of | ||||||
17 | prepaid tax issued
pursuant to Section 2e for which credit is | ||||||
18 | claimed. | ||||||
19 | Prior to October 1, 2003, and on and after September 1, | ||||||
20 | 2004 a retailer may accept a Manufacturer's Purchase
Credit
| ||||||
21 | certification from a purchaser in satisfaction of Use Tax
as | ||||||
22 | provided in Section 3-85 of the Use Tax Act if the purchaser | ||||||
23 | provides the
appropriate documentation as required by Section | ||||||
24 | 3-85
of the Use Tax Act. A Manufacturer's Purchase Credit
| ||||||
25 | certification, accepted by a retailer prior to October 1, 2003 | ||||||
26 | and on and after September 1, 2004 as provided
in
Section 3-85 |
| |||||||
| |||||||
1 | of the Use Tax Act, may be used by that retailer to
satisfy | ||||||
2 | Retailers' Occupation Tax liability in the amount claimed in
| ||||||
3 | the certification, not to exceed 6.25% of the receipts
subject | ||||||
4 | to tax from a qualifying purchase. A Manufacturer's Purchase | ||||||
5 | Credit
reported on any original or amended return
filed under
| ||||||
6 | this Act after October 20, 2003 for reporting periods prior to | ||||||
7 | September 1, 2004 shall be disallowed. Manufacturer's Purchase | ||||||
8 | Credit reported on annual returns due on or after January 1, | ||||||
9 | 2005 will be disallowed for periods prior to September 1, | ||||||
10 | 2004. No Manufacturer's
Purchase Credit may be used after | ||||||
11 | September 30, 2003 through August 31, 2004 to
satisfy any
tax | ||||||
12 | liability imposed under this Act, including any audit | ||||||
13 | liability. | ||||||
14 | The Department may require returns to be filed on a | ||||||
15 | quarterly basis.
If so required, a return for each calendar | ||||||
16 | quarter shall be filed on or
before the twentieth day of the | ||||||
17 | calendar month following the end of such
calendar quarter. The | ||||||
18 | taxpayer shall also file a return with the
Department for each | ||||||
19 | of the first two months of each calendar quarter, on or
before | ||||||
20 | the twentieth day of the following calendar month, stating: | ||||||
21 | 1. The name of the seller; | ||||||
22 | 2. The address of the principal place of business from | ||||||
23 | which he engages
in the business of selling tangible | ||||||
24 | personal property at retail in this State; | ||||||
25 | 3. The total amount of taxable receipts received by | ||||||
26 | him during the
preceding calendar month from sales of |
| |||||||
| |||||||
1 | tangible personal property by him
during such preceding | ||||||
2 | calendar month, including receipts from charge and
time | ||||||
3 | sales, but less all deductions allowed by law; | ||||||
4 | 4. The amount of credit provided in Section 2d of this | ||||||
5 | Act; | ||||||
6 | 5. The amount of tax due; and | ||||||
7 | 6. Such other reasonable information as the Department | ||||||
8 | may
require. | ||||||
9 | Every person engaged in the business of selling aviation | ||||||
10 | fuel at retail in this State during the preceding calendar | ||||||
11 | month shall, instead of reporting and paying tax as otherwise | ||||||
12 | required by this Section, report and pay such tax on a separate | ||||||
13 | aviation fuel tax return. The requirements related to the | ||||||
14 | return shall be as otherwise provided in this Section. | ||||||
15 | Notwithstanding any other provisions of this Act to the | ||||||
16 | contrary, retailers selling aviation fuel shall file all | ||||||
17 | aviation fuel tax returns and shall make all aviation fuel tax | ||||||
18 | payments by electronic means in the manner and form required | ||||||
19 | by the Department. For purposes of this Section, "aviation | ||||||
20 | fuel" means jet fuel and aviation gasoline. | ||||||
21 | Beginning on October 1, 2003, any person who is not a | ||||||
22 | licensed
distributor, importing distributor, or manufacturer, | ||||||
23 | as defined in the Liquor
Control Act of 1934, but is engaged in | ||||||
24 | the business of
selling, at retail, alcoholic liquor
shall | ||||||
25 | file a statement with the Department of Revenue, in a format
| ||||||
26 | and at a time prescribed by the Department, showing the total |
| |||||||
| |||||||
1 | amount paid for
alcoholic liquor purchased during the | ||||||
2 | preceding month and such other
information as is reasonably | ||||||
3 | required by the Department.
The Department may adopt rules to | ||||||
4 | require
that this statement be filed in an electronic or | ||||||
5 | telephonic format. Such rules
may provide for exceptions from | ||||||
6 | the filing requirements of this paragraph. For
the
purposes of | ||||||
7 | this
paragraph, the term "alcoholic liquor" shall have the | ||||||
8 | meaning prescribed in the
Liquor Control Act of 1934. | ||||||
9 | Beginning on October 1, 2003, every distributor, importing | ||||||
10 | distributor, and
manufacturer of alcoholic liquor as defined | ||||||
11 | in the Liquor Control Act of 1934,
shall file a
statement with | ||||||
12 | the Department of Revenue, no later than the 10th day of the
| ||||||
13 | month for the
preceding month during which transactions | ||||||
14 | occurred, by electronic means,
showing the
total amount of | ||||||
15 | gross receipts from the sale of alcoholic liquor sold or
| ||||||
16 | distributed during
the preceding month to purchasers; | ||||||
17 | identifying the purchaser to whom it was
sold or
distributed; | ||||||
18 | the purchaser's tax registration number; and such other
| ||||||
19 | information
reasonably required by the Department. A | ||||||
20 | distributor, importing distributor, or manufacturer of | ||||||
21 | alcoholic liquor must personally deliver, mail, or provide by | ||||||
22 | electronic means to each retailer listed on the monthly | ||||||
23 | statement a report containing a cumulative total of that | ||||||
24 | distributor's, importing distributor's, or manufacturer's | ||||||
25 | total sales of alcoholic liquor to that retailer no later than | ||||||
26 | the 10th day of the month for the preceding month during which |
| |||||||
| |||||||
1 | the transaction occurred. The distributor, importing | ||||||
2 | distributor, or manufacturer shall notify the retailer as to | ||||||
3 | the method by which the distributor, importing distributor, or | ||||||
4 | manufacturer will provide the sales information. If the | ||||||
5 | retailer is unable to receive the sales information by | ||||||
6 | electronic means, the distributor, importing distributor, or | ||||||
7 | manufacturer shall furnish the sales information by personal | ||||||
8 | delivery or by mail. For purposes of this paragraph, the term | ||||||
9 | "electronic means" includes, but is not limited to, the use of | ||||||
10 | a secure Internet website, e-mail, or facsimile. | ||||||
11 | If a total amount of less than $1 is payable, refundable or | ||||||
12 | creditable,
such amount shall be disregarded if it is less | ||||||
13 | than 50 cents and shall be
increased to $1 if it is 50 cents or | ||||||
14 | more. | ||||||
15 | Notwithstanding any other provision of this Act to the | ||||||
16 | contrary, retailers subject to tax on cannabis shall file all | ||||||
17 | cannabis tax returns and shall make all cannabis tax payments | ||||||
18 | by electronic means in the manner and form required by the | ||||||
19 | Department. | ||||||
20 | Beginning October 1, 1993,
a taxpayer who has an average | ||||||
21 | monthly tax liability of $150,000 or more shall
make all | ||||||
22 | payments required by rules of the
Department by electronic | ||||||
23 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
24 | an average monthly tax liability of $100,000 or more shall | ||||||
25 | make all
payments required by rules of the Department by | ||||||
26 | electronic funds transfer.
Beginning October 1, 1995, a |
| |||||||
| |||||||
1 | taxpayer who has an average monthly tax liability
of $50,000 | ||||||
2 | or more shall make all
payments required by rules of the | ||||||
3 | Department by electronic funds transfer.
Beginning October 1, | ||||||
4 | 2000, a taxpayer who has an annual tax liability of
$200,000 or | ||||||
5 | more shall make all payments required by rules of the | ||||||
6 | Department by
electronic funds transfer. The term "annual tax | ||||||
7 | liability" shall be the sum of
the taxpayer's liabilities | ||||||
8 | under this Act, and under all other State and local
occupation | ||||||
9 | and use tax laws administered by the Department, for the | ||||||
10 | immediately
preceding calendar year.
The term "average monthly | ||||||
11 | tax liability" shall be the sum of the
taxpayer's liabilities | ||||||
12 | under this
Act, and under all other State and local occupation | ||||||
13 | and use tax
laws administered by the Department, for the | ||||||
14 | immediately preceding calendar
year divided by 12.
Beginning | ||||||
15 | on October 1, 2002, a taxpayer who has a tax liability in the
| ||||||
16 | amount set forth in subsection (b) of Section 2505-210 of the | ||||||
17 | Department of
Revenue Law shall make all payments required by | ||||||
18 | rules of the Department by
electronic funds transfer. | ||||||
19 | Before August 1 of each year beginning in 1993, the | ||||||
20 | Department shall
notify all taxpayers required to make | ||||||
21 | payments by electronic funds
transfer. All taxpayers
required | ||||||
22 | to make payments by electronic funds transfer shall make those
| ||||||
23 | payments for
a minimum of one year beginning on October 1. | ||||||
24 | Any taxpayer not required to make payments by electronic | ||||||
25 | funds transfer may
make payments by electronic funds transfer | ||||||
26 | with
the permission of the Department. |
| |||||||
| |||||||
1 | All taxpayers required to make payment by electronic funds | ||||||
2 | transfer and
any taxpayers authorized to voluntarily make | ||||||
3 | payments by electronic funds
transfer shall make those | ||||||
4 | payments in the manner authorized by the Department. | ||||||
5 | The Department shall adopt such rules as are necessary to | ||||||
6 | effectuate a
program of electronic funds transfer and the | ||||||
7 | requirements of this Section. | ||||||
8 | Any amount which is required to be shown or reported on any | ||||||
9 | return or
other document under this Act shall, if such amount | ||||||
10 | is not a whole-dollar
amount, be increased to the nearest | ||||||
11 | whole-dollar amount in any case where
the fractional part of a | ||||||
12 | dollar is 50 cents or more, and decreased to the
nearest | ||||||
13 | whole-dollar amount where the fractional part of a dollar is | ||||||
14 | less
than 50 cents. | ||||||
15 | If the retailer is otherwise required to file a monthly | ||||||
16 | return and if the
retailer's average monthly tax liability to | ||||||
17 | the Department does not exceed
$200, the Department may | ||||||
18 | authorize his returns to be filed on a quarter
annual basis, | ||||||
19 | with the return for January, February and March of a given
year | ||||||
20 | being due by April 20 of such year; with the return for April, | ||||||
21 | May and
June of a given year being due by July 20 of such year; | ||||||
22 | with the return for
July, August and September of a given year | ||||||
23 | being due by October 20 of such
year, and with the return for | ||||||
24 | October, November and December of a given
year being due by | ||||||
25 | January 20 of the following year. | ||||||
26 | If the retailer is otherwise required to file a monthly or |
| |||||||
| |||||||
1 | quarterly
return and if the retailer's average monthly tax | ||||||
2 | liability with the
Department does not exceed $50, the | ||||||
3 | Department may authorize his returns to
be filed on an annual | ||||||
4 | basis, with the return for a given year being due by
January 20 | ||||||
5 | of the following year. | ||||||
6 | Such quarter annual and annual returns, as to form and | ||||||
7 | substance,
shall be subject to the same requirements as | ||||||
8 | monthly returns. | ||||||
9 | Notwithstanding any other provision in this Act concerning | ||||||
10 | the time
within which a retailer may file his return, in the | ||||||
11 | case of any retailer
who ceases to engage in a kind of business | ||||||
12 | which makes him responsible
for filing returns under this Act, | ||||||
13 | such retailer shall file a final
return under this Act with the | ||||||
14 | Department not more than one month after
discontinuing such | ||||||
15 | business. | ||||||
16 | Where the same person has more than one business | ||||||
17 | registered with the
Department under separate registrations | ||||||
18 | under this Act, such person may
not file each return that is | ||||||
19 | due as a single return covering all such
registered | ||||||
20 | businesses, but shall file separate returns for each such
| ||||||
21 | registered business. | ||||||
22 | In addition, with respect to motor vehicles, watercraft,
| ||||||
23 | aircraft, and trailers that are required to be registered with | ||||||
24 | an agency of
this State, except as otherwise provided in this | ||||||
25 | Section, every
retailer selling this kind of tangible personal | ||||||
26 | property shall file,
with the Department, upon a form to be |
| |||||||
| |||||||
1 | prescribed and supplied by the
Department, a separate return | ||||||
2 | for each such item of tangible personal
property which the | ||||||
3 | retailer sells, except that if, in the same
transaction, (i) a | ||||||
4 | retailer of aircraft, watercraft, motor vehicles or
trailers | ||||||
5 | transfers more than one aircraft, watercraft, motor
vehicle or | ||||||
6 | trailer to another aircraft, watercraft, motor vehicle
| ||||||
7 | retailer or trailer retailer for the purpose of resale
or (ii) | ||||||
8 | a retailer of aircraft, watercraft, motor vehicles, or | ||||||
9 | trailers
transfers more than one aircraft, watercraft, motor | ||||||
10 | vehicle, or trailer to a
purchaser for use as a qualifying | ||||||
11 | rolling stock as provided in Section 2-5 of
this Act, then
that | ||||||
12 | seller may report the transfer of all aircraft,
watercraft, | ||||||
13 | motor vehicles or trailers involved in that transaction to the
| ||||||
14 | Department on the same uniform invoice-transaction reporting | ||||||
15 | return form. For
purposes of this Section, "watercraft" means | ||||||
16 | a Class 2, Class 3, or Class 4
watercraft as defined in Section | ||||||
17 | 3-2 of the Boat Registration and Safety Act, a
personal | ||||||
18 | watercraft, or any boat equipped with an inboard motor. | ||||||
19 | In addition, with respect to motor vehicles, watercraft, | ||||||
20 | aircraft, and trailers that are required to be registered with | ||||||
21 | an agency of this State, every person who is engaged in the | ||||||
22 | business of leasing or renting such items and who, in | ||||||
23 | connection with such business, sells any such item to a | ||||||
24 | retailer for the purpose of resale is, notwithstanding any | ||||||
25 | other provision of this Section to the contrary, authorized to | ||||||
26 | meet the return-filing requirement of this Act by reporting |
| |||||||
| |||||||
1 | the transfer of all the aircraft, watercraft, motor vehicles, | ||||||
2 | or trailers transferred for resale during a month to the | ||||||
3 | Department on the same uniform invoice-transaction reporting | ||||||
4 | return form on or before the 20th of the month following the | ||||||
5 | month in which the transfer takes place. Notwithstanding any | ||||||
6 | other provision of this Act to the contrary, all returns filed | ||||||
7 | under this paragraph must be filed by electronic means in the | ||||||
8 | manner and form as required by the Department. | ||||||
9 | Any retailer who sells only motor vehicles, watercraft,
| ||||||
10 | aircraft, or trailers that are required to be registered with | ||||||
11 | an agency of
this State, so that all
retailers' occupation tax | ||||||
12 | liability is required to be reported, and is
reported, on such | ||||||
13 | transaction reporting returns and who is not otherwise
| ||||||
14 | required to file monthly or quarterly returns, need not file | ||||||
15 | monthly or
quarterly returns. However, those retailers shall | ||||||
16 | be required to
file returns on an annual basis. | ||||||
17 | The transaction reporting return, in the case of motor | ||||||
18 | vehicles
or trailers that are required to be registered with | ||||||
19 | an agency of this
State, shall
be the same document as the | ||||||
20 | Uniform Invoice referred to in Section 5-402
of the Illinois | ||||||
21 | Vehicle Code and must show the name and address of the
seller; | ||||||
22 | the name and address of the purchaser; the amount of the | ||||||
23 | selling
price including the amount allowed by the retailer for | ||||||
24 | traded-in
property, if any; the amount allowed by the retailer | ||||||
25 | for the traded-in
tangible personal property, if any, to the | ||||||
26 | extent to which Section 1 of
this Act allows an exemption for |
| |||||||
| |||||||
1 | the value of traded-in property; the
balance payable after | ||||||
2 | deducting such trade-in allowance from the total
selling | ||||||
3 | price; the amount of tax due from the retailer with respect to
| ||||||
4 | such transaction; the amount of tax collected from the | ||||||
5 | purchaser by the
retailer on such transaction (or satisfactory | ||||||
6 | evidence that such tax is
not due in that particular instance, | ||||||
7 | if that is claimed to be the fact);
the place and date of the | ||||||
8 | sale; a sufficient identification of the
property sold; such | ||||||
9 | other information as is required in Section 5-402 of
the | ||||||
10 | Illinois Vehicle Code, and such other information as the | ||||||
11 | Department
may reasonably require. | ||||||
12 | The transaction reporting return in the case of watercraft
| ||||||
13 | or aircraft must show
the name and address of the seller; the | ||||||
14 | name and address of the
purchaser; the amount of the selling | ||||||
15 | price including the amount allowed
by the retailer for | ||||||
16 | traded-in property, if any; the amount allowed by
the retailer | ||||||
17 | for the traded-in tangible personal property, if any, to
the | ||||||
18 | extent to which Section 1 of this Act allows an exemption for | ||||||
19 | the
value of traded-in property; the balance payable after | ||||||
20 | deducting such
trade-in allowance from the total selling | ||||||
21 | price; the amount of tax due
from the retailer with respect to | ||||||
22 | such transaction; the amount of tax
collected from the | ||||||
23 | purchaser by the retailer on such transaction (or
satisfactory | ||||||
24 | evidence that such tax is not due in that particular
instance, | ||||||
25 | if that is claimed to be the fact); the place and date of the
| ||||||
26 | sale, a sufficient identification of the property sold, and |
| |||||||
| |||||||
1 | such other
information as the Department may reasonably | ||||||
2 | require. | ||||||
3 | Such transaction reporting return shall be filed not later | ||||||
4 | than 20
days after the day of delivery of the item that is | ||||||
5 | being sold, but may
be filed by the retailer at any time sooner | ||||||
6 | than that if he chooses to
do so. The transaction reporting | ||||||
7 | return and tax remittance or proof of
exemption from the | ||||||
8 | Illinois use tax may be transmitted to the Department
by way of | ||||||
9 | the State agency with which, or State officer with whom the
| ||||||
10 | tangible personal property must be titled or registered (if | ||||||
11 | titling or
registration is required) if the Department and | ||||||
12 | such agency or State
officer determine that this procedure | ||||||
13 | will expedite the processing of
applications for title or | ||||||
14 | registration. | ||||||
15 | With each such transaction reporting return, the retailer | ||||||
16 | shall remit
the proper amount of tax due (or shall submit | ||||||
17 | satisfactory evidence that
the sale is not taxable if that is | ||||||
18 | the case), to the Department or its
agents, whereupon the | ||||||
19 | Department shall issue, in the purchaser's name, a
use tax | ||||||
20 | receipt (or a certificate of exemption if the Department is
| ||||||
21 | satisfied that the particular sale is tax exempt) which such | ||||||
22 | purchaser
may submit to the agency with which, or State | ||||||
23 | officer with whom, he must
title or register the tangible | ||||||
24 | personal property that is involved (if
titling or registration | ||||||
25 | is required) in support of such purchaser's
application for an | ||||||
26 | Illinois certificate or other evidence of title or
|
| |||||||
| |||||||
1 | registration to such tangible personal property. | ||||||
2 | No retailer's failure or refusal to remit tax under this | ||||||
3 | Act
precludes a user, who has paid the proper tax to the | ||||||
4 | retailer, from
obtaining his certificate of title or other | ||||||
5 | evidence of title or
registration (if titling or registration | ||||||
6 | is required) upon satisfying
the Department that such user has | ||||||
7 | paid the proper tax (if tax is due) to
the retailer. The | ||||||
8 | Department shall adopt appropriate rules to carry out
the | ||||||
9 | mandate of this paragraph. | ||||||
10 | If the user who would otherwise pay tax to the retailer | ||||||
11 | wants the
transaction reporting return filed and the payment | ||||||
12 | of the tax or proof
of exemption made to the Department before | ||||||
13 | the retailer is willing to
take these actions and such user has | ||||||
14 | not paid the tax to the retailer,
such user may certify to the | ||||||
15 | fact of such delay by the retailer and may
(upon the Department | ||||||
16 | being satisfied of the truth of such certification)
transmit | ||||||
17 | the information required by the transaction reporting return
| ||||||
18 | and the remittance for tax or proof of exemption directly to | ||||||
19 | the
Department and obtain his tax receipt or exemption | ||||||
20 | determination, in
which event the transaction reporting return | ||||||
21 | and tax remittance (if a
tax payment was required) shall be | ||||||
22 | credited by the Department to the
proper retailer's account | ||||||
23 | with the Department, but without the 2.1% or 1.75%
discount | ||||||
24 | provided for in this Section being allowed. When the user pays
| ||||||
25 | the tax directly to the Department, he shall pay the tax in the | ||||||
26 | same
amount and in the same form in which it would be remitted |
| |||||||
| |||||||
1 | if the tax had
been remitted to the Department by the retailer. | ||||||
2 | Refunds made by the seller during the preceding return | ||||||
3 | period to
purchasers, on account of tangible personal property | ||||||
4 | returned to the
seller, shall be allowed as a deduction under | ||||||
5 | subdivision 5 of his monthly
or quarterly return, as the case | ||||||
6 | may be, in case the
seller had theretofore included the | ||||||
7 | receipts from the sale of such
tangible personal property in a | ||||||
8 | return filed by him and had paid the tax
imposed by this Act | ||||||
9 | with respect to such receipts. | ||||||
10 | Where the seller is a corporation, the return filed on | ||||||
11 | behalf of such
corporation shall be signed by the president, | ||||||
12 | vice-president, secretary
or treasurer or by the properly | ||||||
13 | accredited agent of such corporation. | ||||||
14 | Where the seller is a limited liability company, the | ||||||
15 | return filed on behalf
of the limited liability company shall | ||||||
16 | be signed by a manager, member, or
properly accredited agent | ||||||
17 | of the limited liability company. | ||||||
18 | Except as provided in this Section, the retailer filing | ||||||
19 | the return
under this Section shall, at the time of filing such | ||||||
20 | return, pay to the
Department the amount of tax imposed by this | ||||||
21 | Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% | ||||||
22 | on and after January 1, 1990, or $5 per
calendar year, | ||||||
23 | whichever is greater, which is allowed to
reimburse the | ||||||
24 | retailer for the expenses incurred in keeping records,
| ||||||
25 | preparing and filing returns, remitting the tax and supplying | ||||||
26 | data to
the Department on request. On and after January 1, |
| |||||||
| |||||||
1 | 2021, a certified service provider, as defined in the Leveling | ||||||
2 | the Playing Field for Illinois Retail Act, filing the return | ||||||
3 | under this Section on behalf of a remote retailer shall, at the | ||||||
4 | time of such return, pay to the Department the amount of tax | ||||||
5 | imposed by this Act less a discount of 1.75%. A remote retailer | ||||||
6 | using a certified service provider to file a return on its | ||||||
7 | behalf, as provided in the Leveling the Playing Field for | ||||||
8 | Illinois Retail Act, is not eligible for the discount. When | ||||||
9 | determining the discount allowed under this Section, retailers | ||||||
10 | shall include the amount of tax that would have been due at the | ||||||
11 | 1% rate but for the 0% rate imposed under Public Act 102-700 | ||||||
12 | this amendatory Act of the 102nd General Assembly . When | ||||||
13 | determining the discount allowed under this Section, retailers | ||||||
14 | shall include the amount of tax that would have been due at the | ||||||
15 | 6.25% rate but for the 1.25% rate imposed on sales tax holiday | ||||||
16 | items under Public Act 102-700 this amendatory Act of the | ||||||
17 | 102nd General Assembly . The discount under this Section is not | ||||||
18 | allowed for the 1.25% portion of taxes paid on aviation fuel | ||||||
19 | that is subject to the revenue use requirements of 49 U.S.C. | ||||||
20 | 47107(b) and 49 U.S.C. 47133. Any prepayment made pursuant to | ||||||
21 | Section 2d
of this Act shall be included in the amount on which | ||||||
22 | such
2.1% or 1.75% discount is computed. In the case of | ||||||
23 | retailers who report
and pay the tax on a transaction by | ||||||
24 | transaction basis, as provided in this
Section, such discount | ||||||
25 | shall be taken with each such tax remittance
instead of when | ||||||
26 | such retailer files his periodic return. The discount allowed |
| |||||||
| |||||||
1 | under this Section is allowed only for returns that are filed | ||||||
2 | in the manner required by this Act. The Department may | ||||||
3 | disallow the discount for retailers whose certificate of | ||||||
4 | registration is revoked at the time the return is filed, but | ||||||
5 | only if the Department's decision to revoke the certificate of | ||||||
6 | registration has become final. | ||||||
7 | Before October 1, 2000, if the taxpayer's average monthly | ||||||
8 | tax liability
to the Department
under this Act, the Use Tax | ||||||
9 | Act, the Service Occupation Tax
Act, and the Service Use Tax | ||||||
10 | Act, excluding any liability for prepaid sales
tax to be | ||||||
11 | remitted in accordance with Section 2d of this Act, was
| ||||||
12 | $10,000
or more during the preceding 4 complete calendar | ||||||
13 | quarters, he shall file a
return with the Department each | ||||||
14 | month by the 20th day of the month next
following the month | ||||||
15 | during which such tax liability is incurred and shall
make | ||||||
16 | payments to the Department on or before the 7th, 15th, 22nd and | ||||||
17 | last
day of the month during which such liability is incurred.
| ||||||
18 | On and after October 1, 2000, if the taxpayer's average | ||||||
19 | monthly tax liability
to the Department under this Act, the | ||||||
20 | Use Tax Act, the Service Occupation Tax
Act, and the Service | ||||||
21 | Use Tax Act, excluding any liability for prepaid sales tax
to | ||||||
22 | be remitted in accordance with Section 2d of this Act, was | ||||||
23 | $20,000 or more
during the preceding 4 complete calendar | ||||||
24 | quarters, he shall file a return with
the Department each | ||||||
25 | month by the 20th day of the month next following the month
| ||||||
26 | during which such tax liability is incurred and shall make |
| |||||||
| |||||||
1 | payment to the
Department on or before the 7th, 15th, 22nd and | ||||||
2 | last day of the month during
which such liability is incurred.
| ||||||
3 | If the month
during which such tax liability is incurred began | ||||||
4 | prior to January 1, 1985,
each payment shall be in an amount | ||||||
5 | equal to 1/4 of the taxpayer's actual
liability for the month | ||||||
6 | or an amount set by the Department not to exceed
1/4 of the | ||||||
7 | average monthly liability of the taxpayer to the Department | ||||||
8 | for
the preceding 4 complete calendar quarters (excluding the | ||||||
9 | month of highest
liability and the month of lowest liability | ||||||
10 | in such 4 quarter period). If
the month during which such tax | ||||||
11 | liability is incurred begins on or after
January 1, 1985 and | ||||||
12 | prior to January 1, 1987, each payment shall be in an
amount | ||||||
13 | equal to 22.5% of the taxpayer's actual liability for the | ||||||
14 | month or
27.5% of the taxpayer's liability for the same | ||||||
15 | calendar
month of the preceding year. If the month during | ||||||
16 | which such tax
liability is incurred begins on or after | ||||||
17 | January 1, 1987 and prior to
January 1, 1988, each payment | ||||||
18 | shall be in an amount equal to 22.5% of the
taxpayer's actual | ||||||
19 | liability for the month or 26.25% of the taxpayer's
liability | ||||||
20 | for the same calendar month of the preceding year. If the month
| ||||||
21 | during which such tax liability is incurred begins on or after | ||||||
22 | January 1,
1988, and prior to January 1, 1989, or begins on or | ||||||
23 | after January 1, 1996, each
payment shall be in an amount
equal | ||||||
24 | to 22.5% of the taxpayer's actual liability for the month or | ||||||
25 | 25% of
the taxpayer's liability for the same calendar month of | ||||||
26 | the preceding year. If
the month during which such tax |
| |||||||
| |||||||
1 | liability is incurred begins on or after
January 1, 1989, and | ||||||
2 | prior to January 1, 1996, each payment shall be in an
amount | ||||||
3 | equal to 22.5% of the
taxpayer's actual liability for the | ||||||
4 | month or 25% of the taxpayer's
liability for the same calendar | ||||||
5 | month of the preceding year or 100% of the
taxpayer's actual | ||||||
6 | liability for the quarter monthly reporting period. The
amount | ||||||
7 | of such quarter monthly payments shall be credited against
the | ||||||
8 | final tax liability of the taxpayer's return for that month. | ||||||
9 | Before
October 1, 2000, once
applicable, the requirement of | ||||||
10 | the making of quarter monthly payments to
the Department by | ||||||
11 | taxpayers having an average monthly tax liability of
$10,000 | ||||||
12 | or more as determined in the manner provided above
shall | ||||||
13 | continue
until such taxpayer's average monthly liability to | ||||||
14 | the Department during
the preceding 4 complete calendar | ||||||
15 | quarters (excluding the month of highest
liability and the | ||||||
16 | month of lowest liability) is less than
$9,000, or until
such | ||||||
17 | taxpayer's average monthly liability to the Department as | ||||||
18 | computed for
each calendar quarter of the 4 preceding complete | ||||||
19 | calendar quarter period
is less than $10,000. However, if a | ||||||
20 | taxpayer can show the
Department that
a substantial change in | ||||||
21 | the taxpayer's business has occurred which causes
the taxpayer | ||||||
22 | to anticipate that his average monthly tax liability for the
| ||||||
23 | reasonably foreseeable future will fall below the $10,000 | ||||||
24 | threshold
stated above, then
such taxpayer
may petition the | ||||||
25 | Department for a change in such taxpayer's reporting
status. | ||||||
26 | On and after October 1, 2000, once applicable, the requirement |
| |||||||
| |||||||
1 | of
the making of quarter monthly payments to the Department by | ||||||
2 | taxpayers having an
average monthly tax liability of $20,000 | ||||||
3 | or more as determined in the manner
provided above shall | ||||||
4 | continue until such taxpayer's average monthly liability
to | ||||||
5 | the Department during the preceding 4 complete calendar | ||||||
6 | quarters (excluding
the month of highest liability and the | ||||||
7 | month of lowest liability) is less than
$19,000 or until such | ||||||
8 | taxpayer's average monthly liability to the Department as
| ||||||
9 | computed for each calendar quarter of the 4 preceding complete | ||||||
10 | calendar quarter
period is less than $20,000. However, if a | ||||||
11 | taxpayer can show the Department
that a substantial change in | ||||||
12 | the taxpayer's business has occurred which causes
the taxpayer | ||||||
13 | to anticipate that his average monthly tax liability for the
| ||||||
14 | reasonably foreseeable future will fall below the $20,000 | ||||||
15 | threshold stated
above, then such taxpayer may petition the | ||||||
16 | Department for a change in such
taxpayer's reporting status. | ||||||
17 | The Department shall change such taxpayer's
reporting status
| ||||||
18 | unless it finds that such change is seasonal in nature and not | ||||||
19 | likely to be
long term. Quarter monthly payment status shall | ||||||
20 | be determined under this paragraph as if the rate reduction to | ||||||
21 | 0% in Public Act 102-700 this amendatory Act of the 102nd | ||||||
22 | General Assembly on food for human consumption that is to be | ||||||
23 | consumed off the premises where it is sold (other than | ||||||
24 | alcoholic beverages, food consisting of or infused with adult | ||||||
25 | use cannabis, soft drinks, and food that has been prepared for | ||||||
26 | immediate consumption) had not occurred. For quarter monthly |
| |||||||
| |||||||
1 | payments due under this paragraph on or after July 1, 2023 and | ||||||
2 | through June 30, 2024, "25% of the taxpayer's liability for | ||||||
3 | the same calendar month of the preceding year" shall be | ||||||
4 | determined as if the rate reduction to 0% in Public Act 102-700 | ||||||
5 | this amendatory Act of the 102nd General Assembly had not | ||||||
6 | occurred. Quarter monthly payment status shall be determined | ||||||
7 | under this paragraph as if the rate reduction to 1.25% in | ||||||
8 | Public Act 102-700 this amendatory Act of the 102nd General | ||||||
9 | Assembly on sales tax holiday items had not occurred. For | ||||||
10 | quarter monthly payments due on or after July 1, 2023 and | ||||||
11 | through June 30, 2024, "25% of the taxpayer's liability for | ||||||
12 | the same calendar month of the preceding year" shall be | ||||||
13 | determined as if the rate reduction to 1.25% in Public Act | ||||||
14 | 102-700 this amendatory Act of the 102nd General Assembly on | ||||||
15 | sales tax holiday items had not occurred. If any such quarter | ||||||
16 | monthly payment is not paid at the time or
in the amount | ||||||
17 | required by this Section, then the taxpayer shall be liable | ||||||
18 | for
penalties and interest on the difference
between the | ||||||
19 | minimum amount due as a payment and the amount of such quarter
| ||||||
20 | monthly payment actually and timely paid, except insofar as | ||||||
21 | the
taxpayer has previously made payments for that month to | ||||||
22 | the Department in
excess of the minimum payments previously | ||||||
23 | due as provided in this Section.
The Department shall make | ||||||
24 | reasonable rules and regulations to govern the
quarter monthly | ||||||
25 | payment amount and quarter monthly payment dates for
taxpayers | ||||||
26 | who file on other than a calendar monthly basis. |
| |||||||
| |||||||
1 | The provisions of this paragraph apply before October 1, | ||||||
2 | 2001.
Without regard to whether a taxpayer is required to make | ||||||
3 | quarter monthly
payments as specified above, any taxpayer who | ||||||
4 | is required by Section 2d
of this Act to collect and remit | ||||||
5 | prepaid taxes and has collected prepaid
taxes which average in | ||||||
6 | excess of $25,000 per month during the preceding
2 complete | ||||||
7 | calendar quarters, shall file a return with the Department as
| ||||||
8 | required by Section 2f and shall make payments to the | ||||||
9 | Department on or before
the 7th, 15th, 22nd and last day of the | ||||||
10 | month during which such liability
is incurred. If the month | ||||||
11 | during which such tax liability is incurred
began prior to | ||||||
12 | September 1, 1985 (the effective date of Public Act 84-221), | ||||||
13 | each
payment shall be in an amount not less than 22.5% of the | ||||||
14 | taxpayer's actual
liability under Section 2d. If the month | ||||||
15 | during which such tax liability
is incurred begins on or after | ||||||
16 | January 1, 1986, each payment shall be in an
amount equal to | ||||||
17 | 22.5% of the taxpayer's actual liability for the month or
| ||||||
18 | 27.5% of the taxpayer's liability for the same calendar month | ||||||
19 | of the
preceding calendar year. If the month during which such | ||||||
20 | tax liability is
incurred begins on or after January 1, 1987, | ||||||
21 | each payment shall be in an
amount equal to 22.5% of the | ||||||
22 | taxpayer's actual liability for the month or
26.25% of the | ||||||
23 | taxpayer's liability for the same calendar month of the
| ||||||
24 | preceding year. The amount of such quarter monthly payments | ||||||
25 | shall be
credited against the final tax liability of the | ||||||
26 | taxpayer's return for that
month filed under this Section or |
| |||||||
| |||||||
1 | Section 2f, as the case may be. Once
applicable, the | ||||||
2 | requirement of the making of quarter monthly payments to
the | ||||||
3 | Department pursuant to this paragraph shall continue until | ||||||
4 | such
taxpayer's average monthly prepaid tax collections during | ||||||
5 | the preceding 2
complete calendar quarters is $25,000 or less. | ||||||
6 | If any such quarter monthly
payment is not paid at the time or | ||||||
7 | in the amount required, the taxpayer
shall be liable for | ||||||
8 | penalties and interest on such difference, except
insofar as | ||||||
9 | the taxpayer has previously made payments for that month in
| ||||||
10 | excess of the minimum payments previously due. | ||||||
11 | The provisions of this paragraph apply on and after | ||||||
12 | October 1, 2001.
Without regard to whether a taxpayer is | ||||||
13 | required to make quarter monthly
payments as specified above, | ||||||
14 | any taxpayer who is required by Section 2d of this
Act to | ||||||
15 | collect and remit prepaid taxes and has collected prepaid | ||||||
16 | taxes that
average in excess of $20,000 per month during the | ||||||
17 | preceding 4 complete calendar
quarters shall file a return | ||||||
18 | with the Department as required by Section 2f
and shall make | ||||||
19 | payments to the Department on or before the 7th, 15th, 22nd and
| ||||||
20 | last day of the month during which the liability is incurred. | ||||||
21 | Each payment
shall be in an amount equal to 22.5% of the | ||||||
22 | taxpayer's actual liability for the
month or 25% of the | ||||||
23 | taxpayer's liability for the same calendar month of the
| ||||||
24 | preceding year. The amount of the quarter monthly payments | ||||||
25 | shall be credited
against the final tax liability of the | ||||||
26 | taxpayer's return for that month filed
under this Section or |
| |||||||
| |||||||
1 | Section 2f, as the case may be. Once applicable, the
| ||||||
2 | requirement of the making of quarter monthly payments to the | ||||||
3 | Department
pursuant to this paragraph shall continue until the | ||||||
4 | taxpayer's average monthly
prepaid tax collections during the | ||||||
5 | preceding 4 complete calendar quarters
(excluding the month of | ||||||
6 | highest liability and the month of lowest liability) is
less | ||||||
7 | than $19,000 or until such taxpayer's average monthly | ||||||
8 | liability to the
Department as computed for each calendar | ||||||
9 | quarter of the 4 preceding complete
calendar quarters is less | ||||||
10 | than $20,000. If any such quarter monthly payment is
not paid | ||||||
11 | at the time or in the amount required, the taxpayer shall be | ||||||
12 | liable
for penalties and interest on such difference, except | ||||||
13 | insofar as the taxpayer
has previously made payments for that | ||||||
14 | month in excess of the minimum payments
previously due. | ||||||
15 | If any payment provided for in this Section exceeds
the | ||||||
16 | taxpayer's liabilities under this Act, the Use Tax Act, the | ||||||
17 | Service
Occupation Tax Act and the Service Use Tax Act, as | ||||||
18 | shown on an original
monthly return, the Department shall, if | ||||||
19 | requested by the taxpayer, issue to
the taxpayer a credit | ||||||
20 | memorandum no later than 30 days after the date of
payment. The | ||||||
21 | credit evidenced by such credit memorandum may
be assigned by | ||||||
22 | the taxpayer to a similar taxpayer under this Act, the
Use Tax | ||||||
23 | Act, the Service Occupation Tax Act or the Service Use Tax Act, | ||||||
24 | in
accordance with reasonable rules and regulations to be | ||||||
25 | prescribed by the
Department. If no such request is made, the | ||||||
26 | taxpayer may credit such excess
payment against tax liability |
| |||||||
| |||||||
1 | subsequently to be remitted to the Department
under this Act, | ||||||
2 | the Use Tax Act, the Service Occupation Tax Act or the
Service | ||||||
3 | Use Tax Act, in accordance with reasonable rules and | ||||||
4 | regulations
prescribed by the Department. If the Department | ||||||
5 | subsequently determined
that all or any part of the credit | ||||||
6 | taken was not actually due to the
taxpayer, the taxpayer's | ||||||
7 | 2.1% and 1.75% vendor's discount shall be reduced
by 2.1% or | ||||||
8 | 1.75% of the difference between the credit taken and that
| ||||||
9 | actually due, and that taxpayer shall be liable for penalties | ||||||
10 | and interest
on such difference. | ||||||
11 | If a retailer of motor fuel is entitled to a credit under | ||||||
12 | Section 2d of
this Act which exceeds the taxpayer's liability | ||||||
13 | to the Department under
this Act for the month for which the | ||||||
14 | taxpayer is filing a return, the
Department shall issue the | ||||||
15 | taxpayer a credit memorandum for the excess. | ||||||
16 | Notwithstanding any provision of law to the contrary, | ||||||
17 | beginning on the first day of the first month after the | ||||||
18 | Arlington Megaproject is established under Division 22 of | ||||||
19 | Article 10 of the Property Tax Code, all taxes collected under | ||||||
20 | this Act from persons located within the Arlington Megaproject | ||||||
21 | shall be deposited into the Arlington Megaproject | ||||||
22 | Infrastructure Fund. | ||||||
23 | Beginning January 1, 1990, each month the Department shall | ||||||
24 | pay into
the Local Government Tax Fund, a special fund in the | ||||||
25 | State treasury which
is hereby created, the net revenue | ||||||
26 | realized for the preceding month from
the 1% tax imposed under |
| |||||||
| |||||||
1 | this Act. | ||||||
2 | Beginning January 1, 1990, each month the Department shall | ||||||
3 | pay into
the County and Mass Transit District Fund, a special | ||||||
4 | fund in the State
treasury which is hereby created, 4% of the | ||||||
5 | net revenue realized
for the preceding month from the 6.25% | ||||||
6 | general rate other than aviation fuel sold on or after | ||||||
7 | December 1, 2019. This exception for aviation fuel only | ||||||
8 | applies for so long as the revenue use requirements of 49 | ||||||
9 | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. | ||||||
10 | Beginning August 1, 2000, each
month the Department shall | ||||||
11 | pay into the
County and Mass Transit District Fund 20% of the | ||||||
12 | net revenue realized for the
preceding month from the 1.25% | ||||||
13 | rate on the selling price of motor fuel and
gasohol. If, in any | ||||||
14 | month, the tax on sales tax holiday items, as defined in | ||||||
15 | Section 2-8, is imposed at the rate of 1.25%, then the | ||||||
16 | Department shall pay 20% of the net revenue realized for that | ||||||
17 | month from the 1.25% rate on the selling price of sales tax | ||||||
18 | holiday items into the County and Mass Transit District Fund. | ||||||
19 | Beginning January 1, 1990, each month the Department shall | ||||||
20 | pay into
the Local Government Tax Fund 16% of the net revenue | ||||||
21 | realized for the
preceding month from the 6.25% general rate | ||||||
22 | on the selling price of
tangible personal property other than | ||||||
23 | aviation fuel sold on or after December 1, 2019. This | ||||||
24 | exception for aviation fuel only applies for so long as the | ||||||
25 | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. | ||||||
26 | 47133 are binding on the State. |
| |||||||
| |||||||
1 | For aviation fuel sold on or after December 1, 2019, each | ||||||
2 | month the Department shall pay into the State Aviation Program | ||||||
3 | Fund 20% of the net revenue realized for the preceding month | ||||||
4 | from the 6.25% general rate on the selling price of aviation | ||||||
5 | fuel, less an amount estimated by the Department to be | ||||||
6 | required for refunds of the 20% portion of the tax on aviation | ||||||
7 | fuel under this Act, which amount shall be deposited into the | ||||||
8 | Aviation Fuel Sales Tax Refund Fund. The Department shall only | ||||||
9 | pay moneys into the State Aviation Program Fund and the | ||||||
10 | Aviation Fuel Sales Tax Refund Fund under this Act for so long | ||||||
11 | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 | ||||||
12 | U.S.C. 47133 are binding on the State. | ||||||
13 | Beginning August 1, 2000, each
month the Department shall | ||||||
14 | pay into the
Local Government Tax Fund 80% of the net revenue | ||||||
15 | realized for the preceding
month from the 1.25% rate on the | ||||||
16 | selling price of motor fuel and gasohol. If, in any month, the | ||||||
17 | tax on sales tax holiday items, as defined in Section 2-8, is | ||||||
18 | imposed at the rate of 1.25%, then the Department shall pay 80% | ||||||
19 | of the net revenue realized for that month from the 1.25% rate | ||||||
20 | on the selling price of sales tax holiday items into the Local | ||||||
21 | Government Tax Fund. | ||||||
22 | Beginning October 1, 2009, each month the Department shall | ||||||
23 | pay into the Capital Projects Fund an amount that is equal to | ||||||
24 | an amount estimated by the Department to represent 80% of the | ||||||
25 | net revenue realized for the preceding month from the sale of | ||||||
26 | candy, grooming and hygiene products, and soft drinks that had |
| |||||||
| |||||||
1 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
2 | are now taxed at 6.25%. | ||||||
3 | Beginning July 1, 2011, each
month the Department shall | ||||||
4 | pay into the Clean Air Act Permit Fund 80% of the net revenue | ||||||
5 | realized for the
preceding month from the 6.25% general rate | ||||||
6 | on the selling price of sorbents used in Illinois in the | ||||||
7 | process of sorbent injection as used to comply with the | ||||||
8 | Environmental Protection Act or the federal Clean Air Act, but | ||||||
9 | the total payment into the Clean Air Act Permit Fund under this | ||||||
10 | Act and the Use Tax Act shall not exceed $2,000,000 in any | ||||||
11 | fiscal year. | ||||||
12 | Beginning July 1, 2013, each month the Department shall | ||||||
13 | pay into the Underground Storage Tank Fund from the proceeds | ||||||
14 | collected under this Act, the Use Tax Act, the Service Use Tax | ||||||
15 | Act, and the Service Occupation Tax Act an amount equal to the | ||||||
16 | average monthly deficit in the Underground Storage Tank Fund | ||||||
17 | during the prior year, as certified annually by the Illinois | ||||||
18 | Environmental Protection Agency, but the total payment into | ||||||
19 | the Underground Storage Tank Fund under this Act, the Use Tax | ||||||
20 | Act, the Service Use Tax Act, and the Service Occupation Tax | ||||||
21 | Act shall not exceed $18,000,000 in any State fiscal year. As | ||||||
22 | used in this paragraph, the "average monthly deficit" shall be | ||||||
23 | equal to the difference between the average monthly claims for | ||||||
24 | payment by the fund and the average monthly revenues deposited | ||||||
25 | into the fund, excluding payments made pursuant to this | ||||||
26 | paragraph. |
| |||||||
| |||||||
1 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
2 | received by the Department under the Use Tax Act, the Service | ||||||
3 | Use Tax Act, the Service Occupation Tax Act, and this Act, each | ||||||
4 | month the Department shall deposit $500,000 into the State | ||||||
5 | Crime Laboratory Fund. | ||||||
6 | Of the remainder of the moneys received by the Department | ||||||
7 | pursuant
to this Act, (a) 1.75% thereof shall be paid into the | ||||||
8 | Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on | ||||||
9 | and after July 1, 1989,
3.8% thereof shall be paid into the | ||||||
10 | Build Illinois Fund; provided, however,
that if in any fiscal | ||||||
11 | year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case | ||||||
12 | may be, of the moneys received by the Department and required | ||||||
13 | to
be paid into the Build Illinois Fund pursuant to this Act, | ||||||
14 | Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax | ||||||
15 | Act, and Section 9 of the
Service Occupation Tax Act, such Acts | ||||||
16 | being hereinafter called the "Tax
Acts" and such aggregate of | ||||||
17 | 2.2% or 3.8%, as the case may be, of moneys
being hereinafter | ||||||
18 | called the "Tax Act Amount", and (2) the amount
transferred to | ||||||
19 | the Build Illinois Fund from the State and Local Sales Tax
| ||||||
20 | Reform Fund shall be less than the Annual Specified Amount (as | ||||||
21 | hereinafter
defined), an amount equal to the difference shall | ||||||
22 | be immediately paid into
the Build Illinois Fund from other | ||||||
23 | moneys received by the Department
pursuant to the Tax Acts; | ||||||
24 | the "Annual Specified Amount" means the amounts
specified | ||||||
25 | below for fiscal years 1986 through 1993: | ||||||
|
| ||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||
9 | and means the Certified Annual Debt Service Requirement (as | |||||||||||||||||||||||||||||||||
10 | defined in
Section 13 of the Build Illinois Bond Act) or the | |||||||||||||||||||||||||||||||||
11 | Tax Act Amount, whichever
is greater, for fiscal year 1994 and | |||||||||||||||||||||||||||||||||
12 | each fiscal year thereafter; and
further provided, that if on | |||||||||||||||||||||||||||||||||
13 | the last business day of any month the sum of
(1) the Tax Act | |||||||||||||||||||||||||||||||||
14 | Amount required to be deposited into the Build Illinois
Bond | |||||||||||||||||||||||||||||||||
15 | Account in the Build Illinois Fund during such month and (2) | |||||||||||||||||||||||||||||||||
16 | the
amount transferred to the Build Illinois Fund from the | |||||||||||||||||||||||||||||||||
17 | State and Local
Sales Tax Reform Fund shall have been less than | |||||||||||||||||||||||||||||||||
18 | 1/12 of the Annual
Specified Amount, an amount equal to the | |||||||||||||||||||||||||||||||||
19 | difference shall be immediately
paid into the Build Illinois | |||||||||||||||||||||||||||||||||
20 | Fund from other moneys received by the
Department pursuant to | |||||||||||||||||||||||||||||||||
21 | the Tax Acts; and, further provided, that in no
event shall the | |||||||||||||||||||||||||||||||||
22 | payments required under the preceding proviso result in
| |||||||||||||||||||||||||||||||||
23 | aggregate payments into the Build Illinois Fund pursuant to | |||||||||||||||||||||||||||||||||
24 | this clause (b)
for any fiscal year in excess of the greater of | |||||||||||||||||||||||||||||||||
25 | (i) the Tax Act Amount or
(ii) the Annual Specified Amount for | |||||||||||||||||||||||||||||||||
26 | such fiscal year. The amounts payable
into the Build Illinois |
| |||||||
| |||||||
1 | Fund under clause (b) of the first sentence in this
paragraph | ||||||
2 | shall be payable only until such time as the aggregate amount | ||||||
3 | on
deposit under each trust indenture securing Bonds issued | ||||||
4 | and outstanding
pursuant to the Build Illinois Bond Act is | ||||||
5 | sufficient, taking into account
any future investment income, | ||||||
6 | to fully provide, in accordance with such
indenture, for the | ||||||
7 | defeasance of or the payment of the principal of,
premium, if | ||||||
8 | any, and interest on the Bonds secured by such indenture and on
| ||||||
9 | any Bonds expected to be issued thereafter and all fees and | ||||||
10 | costs payable
with respect thereto, all as certified by the | ||||||
11 | Director of the Bureau of the
Budget (now Governor's Office of | ||||||
12 | Management and Budget). If on the last
business day of any | ||||||
13 | month in which Bonds are
outstanding pursuant to the Build | ||||||
14 | Illinois Bond Act, the aggregate of
moneys deposited in the | ||||||
15 | Build Illinois Bond Account in the Build Illinois
Fund in such | ||||||
16 | month shall be less than the amount required to be transferred
| ||||||
17 | in such month from the Build Illinois Bond Account to the Build | ||||||
18 | Illinois
Bond Retirement and Interest Fund pursuant to Section | ||||||
19 | 13 of the Build
Illinois Bond Act, an amount equal to such | ||||||
20 | deficiency shall be immediately
paid from other moneys | ||||||
21 | received by the Department pursuant to the Tax Acts
to the | ||||||
22 | Build Illinois Fund; provided, however, that any amounts paid | ||||||
23 | to the
Build Illinois Fund in any fiscal year pursuant to this | ||||||
24 | sentence shall be
deemed to constitute payments pursuant to | ||||||
25 | clause (b) of the first sentence
of this paragraph and shall | ||||||
26 | reduce the amount otherwise payable for such
fiscal year |
| |||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||
1 | pursuant to that clause (b). The moneys received by the
| ||||||||||||||||||||||||||||||||||||||||||||||
2 | Department pursuant to this Act and required to be deposited | ||||||||||||||||||||||||||||||||||||||||||||||
3 | into the Build
Illinois Fund are subject to the pledge, claim | ||||||||||||||||||||||||||||||||||||||||||||||
4 | and charge set forth in
Section 12 of the Build Illinois Bond | ||||||||||||||||||||||||||||||||||||||||||||||
5 | Act. | ||||||||||||||||||||||||||||||||||||||||||||||
6 | Subject to payment of amounts into the Build Illinois Fund | ||||||||||||||||||||||||||||||||||||||||||||||
7 | as provided in
the preceding paragraph or in any amendment | ||||||||||||||||||||||||||||||||||||||||||||||
8 | thereto hereafter enacted, the
following specified monthly | ||||||||||||||||||||||||||||||||||||||||||||||
9 | installment of the amount requested in the
certificate of the | ||||||||||||||||||||||||||||||||||||||||||||||
10 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||||||||||||||||||||||||||||||||||||||||||
11 | provided under Section 8.25f of the State Finance Act, but not | ||||||||||||||||||||||||||||||||||||||||||||||
12 | in
excess of sums designated as "Total Deposit", shall be | ||||||||||||||||||||||||||||||||||||||||||||||
13 | deposited in the
aggregate from collections under Section 9 of | ||||||||||||||||||||||||||||||||||||||||||||||
14 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | ||||||||||||||||||||||||||||||||||||||||||||||
15 | 9 of the Service Occupation Tax Act, and
Section 3 of the | ||||||||||||||||||||||||||||||||||||||||||||||
16 | Retailers' Occupation Tax Act into the McCormick Place
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17 | Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||||||||||||||||||||||
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