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1 | | AN ACT concerning the United States Space Force. |
2 | | Be it enacted by the People of the State of Illinois, |
3 | | represented in the General Assembly: |
4 | | Section 3. The Statute on Statutes is amended by adding |
5 | | Section 1.45 as follows: |
6 | | (5 ILCS 70/1.45 new) |
7 | | Sec. 1.45. Reference to armed forces or uniformed |
8 | | services. Whenever there is a reference in any Act to "armed |
9 | | forces", "armed forces of the United States", "U.S. Armed |
10 | | Forces", "United States Armed Forces", or "uniformed |
11 | | services", these terms shall be construed to include the |
12 | | United States Space Force. |
13 | | Section 5. The Flag Display Act is amended by changing |
14 | | Section 10 as follows: |
15 | | (5 ILCS 465/10) |
16 | | Sec. 10. Death of resident military member, law |
17 | | enforcement officer, firefighter, or members of EMS crews. |
18 | | (a) The Governor shall issue an official notice to fly the |
19 | | following flags at half-staff upon the death of a resident of |
20 | | this State killed (i) by hostile fire as a member of the United |
21 | | States armed forces, (ii) in the line of duty as a law |
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1 | | enforcement officer, (iii) in the line of duty as a |
2 | | firefighter, (iv) in the line of duty as a member of an |
3 | | Emergency Medical Services (EMS) crew, or (v) during on duty |
4 | | training for active military duty: the United States national |
5 | | flag, the State flag of Illinois, and, in the case of the death |
6 | | of the member of the United States armed forces, the |
7 | | appropriate military flag as defined in subsection (b) of |
8 | | Section 18.6 of the Condominium Property Act and the Honor and |
9 | | Remember Flag designated under Section 16 of this Act. Upon |
10 | | the Governor's notice, each person or entity required by this |
11 | | Act to ensure the display of the United States national flag on |
12 | | a flagstaff shall ensure that the flags described in the |
13 | | notice are displayed at half-staff on the day designated for |
14 | | the resident's funeral and the 2 days preceding that day. |
15 | | (b) The Department of Veterans' Affairs shall notify the |
16 | | Governor of the death by hostile fire of an Illinois resident |
17 | | member of the United States armed forces. In lieu of notice |
18 | | being provided by the Department of Veterans' Affairs, any |
19 | | other State or Federal entity, agency, or person holding such |
20 | | information may notify the Governor of the death by hostile |
21 | | fire of an Illinois resident member of the United States armed |
22 | | forces. If such notice is provided to the Governor by an |
23 | | entity, agency, or person other than the Department of |
24 | | Veterans' Affairs, then the obligation to notify the Governor |
25 | | of an Illinois resident soldier's death under this subsection |
26 | | (b) shall be considered fulfilled. The Illinois State Police |
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1 | | shall notify the Governor of the death in the line of duty of |
2 | | an Illinois resident law enforcement officer. The Office of |
3 | | the State Fire Marshal shall notify the Governor of the death |
4 | | in the line of duty of an Illinois resident firefighter. The |
5 | | Department of Public Health shall notify the Governor of the |
6 | | death in the line of duty of an Illinois resident member of an |
7 | | Emergency Medical Services (EMS) crew. Notice to the Governor |
8 | | shall include at least the resident's name and Illinois |
9 | | address, the date designated for the funeral, and the |
10 | | circumstances of the death. |
11 | | (c) For the purpose of this Section, the United States |
12 | | armed forces includes: (i) the United States Army, Navy, |
13 | | Marine Corps, Air Force, Space Force, and Coast Guard; (ii) |
14 | | any reserve component of each of the forces listed in item (i); |
15 | | and (iii) the National Guard. |
16 | | (d) Nothing in this Section requires the removal or |
17 | | relocation of any existing flags currently displayed in the |
18 | | State. This Section does not apply to a State facility if the |
19 | | requirements of this Section cannot be satisfied without a |
20 | | physical modification to that facility. |
21 | | (Source: P.A. 102-538, eff. 8-20-21; 103-409, eff. 1-1-24 .) |
22 | | Section 10. The Secretary of State Merit Employment Code |
23 | | is amended by changing Section 10b.7 as follows: |
24 | | (15 ILCS 310/10b.7) (from Ch. 124, par. 110b.7) |
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1 | | Sec. 10b.7. For the granting of appropriate preference in |
2 | | entrance examinations to qualified persons who have been |
3 | | members of the armed forces of the United States or to |
4 | | qualified persons who, while citizens of the United States, |
5 | | were members of the armed forces of allies of the United States |
6 | | in time of hostilities with a foreign country, and to certain |
7 | | other persons as set forth in this Section. |
8 | | (a) As used in this Section: |
9 | | (1) "Time of hostilities with a foreign country" means |
10 | | any period of time in the past, present, or future during |
11 | | which a declaration of war by the United States Congress |
12 | | has been or is in effect or during which an emergency |
13 | | condition has been or is in effect that is recognized by |
14 | | the issuance of a Presidential proclamation or a |
15 | | Presidential executive order and in which the armed forces |
16 | | expeditionary medal or other campaign service medals are |
17 | | awarded according to Presidential executive order. |
18 | | (2) "Armed forces of the United States" means the |
19 | | United States Army, Navy, Air Force, Space Force, Marine |
20 | | Corps, Coast Guard. Service in the Merchant Marine that |
21 | | constitutes active duty under Section 401 of federal |
22 | | Public Law 95-202 shall also be considered service in the |
23 | | Armed Forces of the United States for purposes of this |
24 | | Section. |
25 | | (b) The preference granted under this Section shall be in |
26 | | the form of points added to the final grades of the persons if |
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1 | | they otherwise qualify and are entitled to appear on the list |
2 | | of those eligible for appointments. |
3 | | (c) A veteran is qualified for a preference of 10 points if |
4 | | the veteran currently holds proof of a service connected |
5 | | disability from the United States Department of Veterans |
6 | | Affairs or an allied country or if the veteran is a recipient |
7 | | of the Purple Heart. |
8 | | (d) A veteran who has served during a time of hostilities |
9 | | with a foreign country is qualified for a preference of 5 |
10 | | points if the veteran served under one or more of the following |
11 | | conditions: |
12 | | (1) The veteran served a total of at least 6 months, or |
13 | | (2) The veteran served for the duration of hostilities |
14 | | regardless of the length of engagement, or |
15 | | (3) The veteran was discharged on the basis of |
16 | | hardship, or |
17 | | (4) The veteran was released from active duty because |
18 | | of a service connected disability and was discharged under |
19 | | honorable conditions. |
20 | | (e) A person not eligible for a preference under |
21 | | subsection (c) or (d) is qualified for a preference of 3 points |
22 | | if the person has served in the armed forces of the United |
23 | | States, the Illinois National Guard, or any reserve component |
24 | | of the armed forces of the United States and the person: (1) |
25 | | served for at least 6 months and has been discharged under |
26 | | honorable conditions or (2) has been discharged on the ground |
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1 | | of hardship or (3) was released from active duty because of a |
2 | | service connected disability. An active member of the National |
3 | | Guard or a reserve component of the armed forces of the United |
4 | | States is eligible for the preference if the member meets the |
5 | | service requirements of this subsection (e). |
6 | | (f) The rank order of persons entitled to a preference on |
7 | | eligible lists shall be determined on the basis of their |
8 | | augmented ratings. When the Director establishes eligible |
9 | | lists on the basis of category ratings such as "superior", |
10 | | "excellent", "well-qualified", and "qualified", the veteran |
11 | | eligibles in each such category shall be preferred for |
12 | | appointment before the non-veteran eligibles in the same |
13 | | category. |
14 | | (g) Employees in positions covered by jurisdiction B who, |
15 | | while in good standing, leave to engage in military service |
16 | | during a period of hostility, shall be given credit for |
17 | | seniority purposes for time served in the armed forces. |
18 | | (h) A surviving unremarried spouse of a veteran who |
19 | | suffered a service connected death or the spouse of a veteran |
20 | | who suffered a service connected disability that prevents the |
21 | | veteran from qualifying for civil service employment shall be |
22 | | entitled to the same preference to which the veteran would |
23 | | have been entitled under this Section. |
24 | | (i) A preference shall also be given to the following |
25 | | individuals: 10 points for one parent of an unmarried veteran |
26 | | who suffered a service connected death or a service connected |
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1 | | disability that prevents the veteran from qualifying for civil |
2 | | service employment. The first parent to receive a civil |
3 | | service appointment shall be the parent entitled to the |
4 | | preference. |
5 | | (Source: P.A. 87-796.) |
6 | | Section 15. The Comptroller Merit Employment Code is |
7 | | amended by changing Section 10b.7 as follows: |
8 | | (15 ILCS 410/10b.7) (from Ch. 15, par. 432) |
9 | | Sec. 10b.7. For the granting of appropriate preference in |
10 | | entrance examinations to qualified veterans or persons who |
11 | | have been members of the armed forces of the United States or |
12 | | to qualified persons who, while citizens of the United States, |
13 | | were members of the armed forces of allies of the United States |
14 | | in time of hostilities with a foreign country, and to certain |
15 | | other persons as set forth in this Section. |
16 | | (a) As used in this Section: |
17 | | (1) "Time of hostilities with a foreign country" means |
18 | | any period of time in the past, present, or future during |
19 | | which a declaration of war by the United States Congress |
20 | | has been or is in effect or during which an emergency |
21 | | condition has been or is in effect that is recognized by |
22 | | the issuance of a Presidential proclamation or a |
23 | | Presidential executive order and in which the armed forces |
24 | | expeditionary medal or other campaign service medals are |
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1 | | awarded according to Presidential executive order. |
2 | | (2) "Armed forces of the United States" means the |
3 | | United States Army, Navy, Air Force, Space Force, Marine |
4 | | Corps, Coast Guard. Service in the Merchant Marine that |
5 | | constitutes active duty under Section 401 of federal |
6 | | Public Law 95-202 shall also be considered service in the |
7 | | Armed Forces of the United States for purposes of this |
8 | | Section. |
9 | | (3) "Veteran" means a person who has served as a member of |
10 | | the armed forces of the United States, the Illinois National |
11 | | Guard, or a reserve component of the armed forces of the United |
12 | | States. |
13 | | (b) The preference granted under this Section shall be in |
14 | | the form of points added to the final grades of the persons if |
15 | | they otherwise qualify and are entitled to appear on the list |
16 | | of those eligible for appointments. |
17 | | (c) A veteran is qualified for a preference of 10 points if |
18 | | the veteran currently holds proof of a service connected |
19 | | disability from the United States Department of Veterans |
20 | | Affairs or an allied country or if the veteran is a recipient |
21 | | of the Purple Heart. |
22 | | (d) A veteran who has served during a time of hostilities |
23 | | with a foreign country is qualified for a preference of 5 |
24 | | points if the veteran served under one or more of the following |
25 | | conditions: |
26 | | (1) The veteran served a total of at least 6 months, or |
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1 | | (2) The veteran served for the duration of hostilities |
2 | | regardless of the length of engagement, or |
3 | | (3) The veteran was discharged on the basis of |
4 | | hardship, or |
5 | | (4) The veteran was released from active duty because |
6 | | of a service connected disability and was discharged under |
7 | | honorable conditions. |
8 | | (e) A person not eligible for a preference under |
9 | | subsection (c) or (d) is qualified for a preference of 3 points |
10 | | if the person has served in the armed forces of the United |
11 | | States, the Illinois National Guard, or any reserve component |
12 | | of the armed forces of the United States and the person: (1) |
13 | | served for at least 6 months and has been discharged under |
14 | | honorable conditions; (2) has been discharged on the ground of |
15 | | hardship; (3) was released from active duty because of a |
16 | | service connected disability; or (4) served a minimum of 4 |
17 | | years in the Illinois National Guard or reserve component of |
18 | | the armed forces of the United States regardless of whether or |
19 | | not the person was mobilized to active duty. An active member |
20 | | of the National Guard or a reserve component of the armed |
21 | | forces of the United States is eligible for the preference if |
22 | | the member meets the service requirements of this subsection |
23 | | (e). |
24 | | (f) The rank order of persons entitled to a preference on |
25 | | eligible lists shall be determined on the basis of their |
26 | | augmented ratings. When the Director establishes eligible |
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1 | | lists on the basis of category ratings such as "superior", |
2 | | "excellent", "well-qualified", and "qualified", the veteran |
3 | | eligibles in each such category shall be preferred for |
4 | | appointment before the non-veteran eligibles in the same |
5 | | category. |
6 | | (g) Employees in positions covered by jurisdiction B who, |
7 | | while in good standing, leave to engage in military service |
8 | | during a period of hostility, shall be given credit for |
9 | | seniority purposes for time served in the armed forces. |
10 | | (h) A surviving unremarried spouse of a veteran who |
11 | | suffered a service connected death or the spouse of a veteran |
12 | | who suffered a service connected disability that prevents the |
13 | | veteran from qualifying for civil service employment shall be |
14 | | entitled to the same preference to which the veteran would |
15 | | have been entitled under this Section. |
16 | | (i) A preference shall also be given to the following |
17 | | individuals: 10 points for one parent of an unmarried veteran |
18 | | who suffered a service connected death or a service connected |
19 | | disability that prevents the veteran from qualifying for civil |
20 | | service employment. The first parent to receive a civil |
21 | | service appointment shall be the parent entitled to the |
22 | | preference. |
23 | | (Source: P.A. 100-763, eff. 8-10-18.) |
24 | | Section 20. The State Treasurer Employment Code is amended |
25 | | by changing Section 9b.5 as follows: |
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1 | | (15 ILCS 510/9b.5) (from Ch. 130, par. 109b.5) |
2 | | Sec. 9b.5. For the granting of appropriate preference in |
3 | | entrance examinations to qualified persons who have been |
4 | | members of the armed forces of the United States or to |
5 | | qualified persons who, while citizens of the United States, |
6 | | were members of the armed forces of allies of the United States |
7 | | in time of hostilities with a foreign country, and to certain |
8 | | other persons as set forth in this Section. |
9 | | (a) As used in this Section: |
10 | | (1) "Time of hostilities with a foreign country" means |
11 | | any period of time in the past, present, or future during |
12 | | which a declaration of war by the United States Congress |
13 | | has been or is in effect or during which an emergency |
14 | | condition has been or is in effect that is recognized by |
15 | | the issuance of a Presidential proclamation or a |
16 | | Presidential executive order and in which the armed forces |
17 | | expeditionary medal or other campaign service medals are |
18 | | awarded according to Presidential executive order. |
19 | | (2) "Armed forces of the United States" means the |
20 | | United States Army, Navy, Air Force, Space Force, Marine |
21 | | Corps, Coast Guard. Service in the Merchant Marine that |
22 | | constitutes active duty under Section 401 of federal |
23 | | Public Law 95-202 shall also be considered service in the |
24 | | Armed Forces of the United States for purposes of this |
25 | | Section. |
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1 | | (b) The preference granted under this Section shall be in |
2 | | the form of points added to the final grades of the persons if |
3 | | they otherwise qualify and are entitled to appear on the list |
4 | | of those eligible for appointments. |
5 | | (c) A veteran is qualified for a preference of 10 points if |
6 | | the veteran currently holds proof of a service connected |
7 | | disability from the United States Department of Veterans |
8 | | Affairs or an allied country or if the veteran is a recipient |
9 | | of the Purple Heart. |
10 | | (d) A veteran who has served during a time of hostilities |
11 | | with a foreign country is qualified for a preference of 5 |
12 | | points if the veteran served under one or more of the following |
13 | | conditions: |
14 | | (1) The veteran served a total of at least 6 months, or |
15 | | (2) The veteran served for the duration of hostilities |
16 | | regardless of the length of engagement, or |
17 | | (3) The veteran was discharged on the basis of |
18 | | hardship, or |
19 | | (4) The veteran was released from active duty because |
20 | | of a service connected disability and was discharged under |
21 | | honorable conditions. |
22 | | (e) A person not eligible for a preference under |
23 | | subsection (c) or (d) is qualified for a preference of 3 points |
24 | | if the person has served in the armed forces of the United |
25 | | States, the Illinois National Guard, or any reserve component |
26 | | of the armed forces of the United States if the person: (1) |
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1 | | served for at least 6 months and has been discharged under |
2 | | honorable conditions or (2) has been discharged on the ground |
3 | | of hardship or (3) was released from active duty because of a |
4 | | service connected disability. An active member of the National |
5 | | Guard or a reserve component of the armed forces of the United |
6 | | States is eligible for the preference if the member meets the |
7 | | service requirements of this subsection (e). |
8 | | (f) The rank order of persons entitled to a preference on |
9 | | eligible lists shall be determined on the basis of their |
10 | | augmented ratings. When the Director establishes eligible |
11 | | lists on the basis of category ratings such as "superior", |
12 | | "excellent", "well-qualified", and "qualified", the veteran |
13 | | eligibles in each such category shall be preferred for |
14 | | appointment before the non-veteran eligibles in the same |
15 | | category. |
16 | | (g) Employees in positions covered by this Code who, while |
17 | | in good standing, leave to engage in military service during a |
18 | | period of hostility, shall be given credit for seniority |
19 | | purposes for time served in the armed forces. |
20 | | (h) A surviving unremarried spouse of a veteran who |
21 | | suffered a service connected death or the spouse of a veteran |
22 | | who suffered a service connected disability that prevents the |
23 | | veteran from qualifying for civil service employment shall be |
24 | | entitled to the same preference to which the veteran would |
25 | | have been entitled under this Section. |
26 | | (i) A preference shall also be given to the following |
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1 | | individuals: 10 points for one parent of an unmarried veteran |
2 | | who suffered a service connected death or a service connected |
3 | | disability that prevents the veteran from qualifying for civil |
4 | | service employment. The first parent to receive a civil |
5 | | service appointment shall be the parent entitled to the |
6 | | preference. |
7 | | (Source: P.A. 87-796.) |
8 | | Section 25. The Personnel Code is amended by changing |
9 | | Section 8b.7 as follows: |
10 | | (20 ILCS 415/8b.7) (from Ch. 127, par. 63b108b.7) |
11 | | Sec. 8b.7. Veteran preference. For the granting of |
12 | | appropriate preference to qualified veterans, persons who have |
13 | | been members of the armed forces of the United States or to |
14 | | qualified persons who, while citizens of the United States, |
15 | | were members of the armed forces of allies of the United States |
16 | | in time of hostilities with a foreign country, and to certain |
17 | | other persons as set forth in this Section. |
18 | | (a) As used in this Section: |
19 | | (1) "Time of hostilities with a foreign country" means |
20 | | any period of time in the past, present, or future during |
21 | | which a declaration of war by the United States Congress |
22 | | has been or is in effect or during which an emergency |
23 | | condition has been or is in effect that is recognized by |
24 | | the issuance of a Presidential proclamation or a |
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1 | | Presidential executive order and in which the armed forces |
2 | | expeditionary medal or other campaign service medals are |
3 | | awarded according to Presidential executive order. |
4 | | (2) "Armed forces of the United States" means the |
5 | | United States Army, Navy, Air Force, Space Force, Marine |
6 | | Corps, and Coast Guard. Service in the Merchant Marine |
7 | | that constitutes active duty under Section 401 of federal |
8 | | Public Law 95-202 shall also be considered service in the |
9 | | Armed Forces of the United States for purposes of this |
10 | | Section. |
11 | | (3) "Veteran" means a member of the armed forces of |
12 | | the United States, the Illinois National Guard, or a |
13 | | reserve component of the armed forces of the United |
14 | | States. |
15 | | (b) The preference granted under this Section shall be in |
16 | | the form of points, or the equivalent, added to the applicable |
17 | | scores of the persons if they otherwise qualify and are |
18 | | entitled to be considered for appointment. |
19 | | (c) A veteran is qualified for a preference of 10 points if |
20 | | the veteran currently holds proof of a service connected |
21 | | disability from the United States Department of Veterans |
22 | | Affairs or an allied country or if the veteran is a recipient |
23 | | of the Purple Heart. |
24 | | (d) A veteran who has served during a time of hostilities |
25 | | with a foreign country is qualified for a preference of 5 |
26 | | points if the veteran served under one or more of the following |
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1 | | conditions: |
2 | | (1) The veteran served a total of at least 6 months, or |
3 | | (2) The veteran served for the duration of hostilities |
4 | | regardless of the length of engagement, or |
5 | | (3) The veteran was discharged on the basis of |
6 | | hardship, or |
7 | | (4) The veteran was released from active duty because |
8 | | of a service connected disability and was discharged under |
9 | | honorable conditions. |
10 | | (e) A person not eligible for a preference under |
11 | | subsection (c) or (d) is qualified for a preference of 3 points |
12 | | if the person has served in the armed forces of the United |
13 | | States, the Illinois National Guard, or any reserve component |
14 | | of the armed forces of the United States if the person: (1) |
15 | | served for at least 6 months and has been discharged under |
16 | | honorable conditions; (2) has been discharged on the ground of |
17 | | hardship; (3) was released from active duty because of a |
18 | | service connected disability; or (4) served a minimum of 4 |
19 | | years in the Illinois National Guard or reserve component of |
20 | | the armed forces of the United States regardless of whether or |
21 | | not the person was mobilized to active duty. An active member |
22 | | of the National Guard or a reserve component of the armed |
23 | | forces of the United States is eligible for the preference if |
24 | | the member meets the service requirements of this subsection |
25 | | (e). |
26 | | (f) The augmented ratings shall be used when determining |
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1 | | the rank order of persons to be appointed. |
2 | | (g) Employees in positions covered by jurisdiction B who, |
3 | | while in good standing, leave to engage in military service |
4 | | during a period of hostility, shall be given credit for |
5 | | seniority purposes for time served in the armed forces. |
6 | | (h) A surviving unremarried spouse of a veteran who |
7 | | suffered a service connected death or the spouse of a veteran |
8 | | who suffered a service connected disability that prevents the |
9 | | veteran from qualifying for civil service employment shall be |
10 | | entitled to the same preference to which the veteran would |
11 | | have been entitled under this Section. |
12 | | (i) A preference shall also be given to the following |
13 | | individuals: 10 points for one parent of an unmarried veteran |
14 | | who suffered a service connected death or a service connected |
15 | | disability that prevents the veteran from qualifying for civil |
16 | | service employment. The first parent to receive a civil |
17 | | service appointment shall be the parent entitled to the |
18 | | preference. |
19 | | (j) The Department of Central Management Services shall |
20 | | adopt rules and implement procedures to verify that any person |
21 | | seeking a preference under this Section is entitled to the |
22 | | preference. A person seeking a preference under this Section |
23 | | shall provide documentation or execute any consents or other |
24 | | documents required by the Department of Central Management |
25 | | Services or any other State department or agency to enable the |
26 | | department or agency to verify that the person is entitled to |
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1 | | the preference. |
2 | | (k) If an applicant claims to be a veteran, the Department |
3 | | of Central Management Services must verify that status before |
4 | | granting a veteran preference by requiring a certified copy of |
5 | | the applicant's most recent DD214 (Certificate of Release or |
6 | | Discharge from Active Duty), NGB-22 (Proof of National Guard |
7 | | Service), or other evidence of the applicant's most recent |
8 | | honorable discharge from the Armed Forces of the United States |
9 | | that is determined to be acceptable by the Department of |
10 | | Central Management Services. |
11 | | (Source: P.A. 103-108, eff. 6-27-23.) |
12 | | Section 30. The Department of Commerce and Economic |
13 | | Opportunity Law of the Civil Administrative Code of Illinois |
14 | | is amended by changing Section 605-503 as follows: |
15 | | (20 ILCS 605/605-503) |
16 | | Sec. 605-503. Entrepreneurship assistance centers. |
17 | | (a) The Department shall establish and support, subject to |
18 | | appropriation, entrepreneurship assistance centers, including |
19 | | the issuance of grants, at career education agencies and |
20 | | not-for-profit corporations, including, but not limited to, |
21 | | local development corporations, chambers of commerce, |
22 | | community-based business outreach centers, and other |
23 | | community-based organizations. The purpose of the centers |
24 | | shall be to train minority group members, women, individuals |
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1 | | with a disability, dislocated workers, veterans, and youth |
2 | | entrepreneurs in the principles and practice of |
3 | | entrepreneurship in order to prepare those persons to pursue |
4 | | self-employment opportunities and to pursue a minority |
5 | | business enterprise or a women-owned business enterprise. The |
6 | | centers shall provide for training in all aspects of business |
7 | | development and small business management as defined by the |
8 | | Department. |
9 | | (b) The Department shall establish criteria for selection |
10 | | and designation of the centers which shall include, but not be |
11 | | limited to: |
12 | | (1) the level of support for the center from local |
13 | | post-secondary education institutions, businesses, and |
14 | | government; |
15 | | (2) the level of financial assistance provided at the |
16 | | local and federal level to support the operations of the |
17 | | center; |
18 | | (3) the applicant's understanding of program goals and |
19 | | objectives articulated by the Department; |
20 | | (4) the plans of the center to supplement State and |
21 | | local funding through fees for services which may be based |
22 | | on a sliding scale based on ability to pay; |
23 | | (5) the need for and anticipated impact of the center |
24 | | on the community in which it will function; |
25 | | (6) the quality of the proposed work plan and staff of |
26 | | the center; and |
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1 | | (7) the extent of economic distress in the area to be |
2 | | served. |
3 | | (c) Each center shall: |
4 | | (1) be operated by a board of directors representing |
5 | | community leaders in business, education, finance, and |
6 | | government; |
7 | | (2) be incorporated as a not-for-profit corporation; |
8 | | (3) be located in an area accessible to eligible |
9 | | clients; |
10 | | (4) establish an advisory group of community business |
11 | | experts, at least one-half of whom shall be representative |
12 | | of the clientele to be served by the center, which shall |
13 | | constitute a support network to provide counseling and |
14 | | mentoring services to minority group members, women, |
15 | | individuals with a disability, dislocated workers, |
16 | | veterans, and youth entrepreneurs from the concept stage |
17 | | of development through the first one to 2 years of |
18 | | existence on a regular basis and as needed thereafter; and |
19 | | (5) establish a referral system and linkages to |
20 | | existing area small business assistance programs and |
21 | | financing sources. |
22 | | (d) Each entrepreneurship assistance center shall provide |
23 | | needed services to eligible clients, including, but not |
24 | | limited to: (i) orientation and screening of prospective |
25 | | entrepreneurs; (ii) analysis of business concepts and |
26 | | technical feasibility; (iii) market analysis; (iv) management |
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1 | | analysis and counseling; (v) business planning and financial |
2 | | planning assistance; (vi) referrals to financial resources; |
3 | | (vii) referrals to existing educational programs for training |
4 | | in such areas as marketing, accounting, and other training |
5 | | programs as may be necessary and available; and (viii) |
6 | | referrals to business incubator facilities, when appropriate, |
7 | | for the purpose of entering into agreements to access shared |
8 | | support services. |
9 | | (e) Applications for grants made under this Section shall |
10 | | be made in the manner and on forms prescribed by the |
11 | | Department. The application shall include, but shall not be |
12 | | limited to: |
13 | | (1) a description of the training programs available |
14 | | within the geographic area to be served by the center to |
15 | | which eligible clients may be referred; |
16 | | (2) designation of a program director; |
17 | | (3) plans for providing ongoing technical assistance |
18 | | to program graduates, including linkages with providers of |
19 | | other entrepreneurial assistance programs and with |
20 | | providers of small business technical assistance and |
21 | | services; |
22 | | (4) a program budget, including matching funds, |
23 | | in-kind and otherwise, to be provided by the applicant; |
24 | | and |
25 | | (5) any other requirements as deemed necessary by the |
26 | | Department. |
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1 | | (f) Grants made under this Section shall be disbursed for |
2 | | payment of the cost of services and expenses of the program |
3 | | director, the instructors of the participating career |
4 | | education agency or not-for-profit corporation, the faculty |
5 | | and support personnel thereof, and any other person in the |
6 | | service of providing instruction and counseling in furtherance |
7 | | of the program. |
8 | | (g) The Department shall monitor the performance of each |
9 | | entrepreneurial assistance center and require quarterly |
10 | | reports from each center at such time and in such a manner as |
11 | | prescribed by the Department. |
12 | | The Department shall also evaluate the entrepreneurial |
13 | | assistance centers established under this Section and report |
14 | | annually beginning on January 1, 2023, and on or before |
15 | | January 1 of each year thereafter, the results of the |
16 | | evaluation to the Governor and the General Assembly. The |
17 | | report shall discuss the extent to which the centers serve |
18 | | minority group members, women, individuals with a disability, |
19 | | dislocated workers, veterans, and youth entrepreneurs; the |
20 | | extent to which the training program is coordinated with other |
21 | | assistance programs targeted to small and new businesses; the |
22 | | ability of the program to leverage other sources of funding |
23 | | and support; and the success of the program in aiding |
24 | | entrepreneurs to start up new businesses, including the number |
25 | | of new business start-ups resulting from the program. The |
26 | | report shall recommend changes and improvements in the |
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1 | | training program and in the quality of supplemental technical |
2 | | assistance offered to graduates of the training programs. The |
3 | | report shall be made available to the public on the |
4 | | Department's website. Between evaluation due dates, the |
5 | | Department shall maintain the necessary records and data |
6 | | required to satisfy the evaluation requirements. |
7 | | (h) For purposes of this Section: |
8 | | "Entrepreneurship assistance center" or "center" means the |
9 | | business development centers or programs which provide |
10 | | assistance to primarily minority group members, women, |
11 | | individuals with a disability, dislocated workers, veterans, |
12 | | and youth entrepreneurs under this Section. |
13 | | "Disability" means, with respect to an individual: (i) a |
14 | | physical or mental impairment that substantially limits one or |
15 | | more of the major life activities of an individual; (ii) a |
16 | | record of such an impairment; or (iii) being regarded as |
17 | | having an impairment. |
18 | | "Minority business enterprise" has the same meaning as |
19 | | provided for "minority-owned business" under Section 2 of the |
20 | | Business Enterprise for Minorities, Women, and Persons with |
21 | | Disabilities Act. |
22 | | "Minority group member" has the same meaning as provided |
23 | | for "minority person" under Section 2 of the Business |
24 | | Enterprise for Minorities, Women, and Persons with |
25 | | Disabilities Act. |
26 | | "Women-owned business enterprise" has the same meaning as |
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1 | | provided for "women-owned business" under Section 2 of the |
2 | | Business Enterprise for Minorities, Women, and Persons with |
3 | | Disabilities Act. |
4 | | "Veteran" means a person who served in and who has |
5 | | received an honorable or general discharge from, the United |
6 | | States Army, Navy, Air Force, Space Force, Marines, Coast |
7 | | Guard, or reserves thereof, or who served in the Army National |
8 | | Guard, Air National Guard, or Illinois National Guard. |
9 | | "Youth entrepreneur" means a person who is between the |
10 | | ages of 16 and 29 years old and is seeking community support to |
11 | | start a business in Illinois. |
12 | | (Source: P.A. 102-272, eff. 1-1-22; 102-821, eff. 1-1-23; |
13 | | 103-154, eff. 6-30-23.) |
14 | | Section 35. The Illinois Procurement Code is amended by |
15 | | changing Section 45-57 as follows: |
16 | | (30 ILCS 500/45-57) |
17 | | Sec. 45-57. Veterans. |
18 | | (a) Set-aside goal. It is the goal of the State to promote |
19 | | and encourage the continued economic development of small |
20 | | businesses owned and controlled by qualified veterans and that |
21 | | qualified service-disabled veteran-owned small businesses |
22 | | (referred to as SDVOSB) and veteran-owned small businesses |
23 | | (referred to as VOSB) participate in the State's procurement |
24 | | process as both prime contractors and subcontractors. Not less |
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1 | | than 3% of the total dollar amount of State contracts, as |
2 | | defined by the Commission on Equity and Inclusion, shall be |
3 | | established as a goal to be awarded to SDVOSB and VOSB. That |
4 | | portion of a contract under which the contractor subcontracts |
5 | | with a SDVOSB or VOSB may be counted toward the goal of this |
6 | | subsection. The Commission on Equity and Inclusion shall adopt |
7 | | rules to implement compliance with this subsection by all |
8 | | State agencies. |
9 | | (b) Fiscal year reports. By each November 1, each chief |
10 | | procurement officer shall report to the Commission on Equity |
11 | | and Inclusion on all of the following for the immediately |
12 | | preceding fiscal year, and by each March 1 the Commission on |
13 | | Equity and Inclusion shall compile and report that information |
14 | | to the General Assembly: |
15 | | (1) The total number of VOSB, and the number of |
16 | | SDVOSB, who submitted bids for contracts under this Code. |
17 | | (2) The total number of VOSB, and the number of |
18 | | SDVOSB, who entered into contracts with the State under |
19 | | this Code and the total value of those contracts. |
20 | | (b-5) The Commission on Equity and Inclusion shall submit |
21 | | an annual report to the Governor and the General Assembly that |
22 | | shall include the following: |
23 | | (1) a year-by-year comparison of the number of |
24 | | certifications the State has issued to veteran-owned small |
25 | | businesses and service-disabled veteran-owned small |
26 | | businesses; |
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1 | | (2) the obstacles, if any, the Commission on Equity |
2 | | and Inclusion faces when certifying veteran-owned |
3 | | businesses and possible rules or changes to rules to |
4 | | address those issues; |
5 | | (3) a year-by-year comparison of awarded contracts to |
6 | | certified veteran-owned small businesses and |
7 | | service-disabled veteran-owned small businesses; and |
8 | | (4) any other information that the Commission on |
9 | | Equity and Inclusion deems necessary to assist |
10 | | veteran-owned small businesses and service-disabled |
11 | | veteran-owned small businesses to become certified with |
12 | | the State. |
13 | | The Commission on Equity and Inclusion shall conduct a |
14 | | minimum of 2 outreach events per year to ensure that |
15 | | veteran-owned small businesses and service-disabled |
16 | | veteran-owned small businesses know about the procurement |
17 | | opportunities and certification requirements with the State. |
18 | | The Commission on Equity and Inclusion may receive |
19 | | appropriations for outreach. |
20 | | (c) Yearly review and recommendations. Each year, each |
21 | | chief procurement officer shall review the progress of all |
22 | | State agencies under its jurisdiction in meeting the goal |
23 | | described in subsection (a), with input from statewide |
24 | | veterans' service organizations and from the business |
25 | | community, including businesses owned by qualified veterans, |
26 | | and shall make recommendations to be included in the |
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1 | | Commission on Equity and Inclusion's report to the General |
2 | | Assembly regarding continuation, increases, or decreases of |
3 | | the percentage goal. The recommendations shall be based upon |
4 | | the number of businesses that are owned by qualified veterans |
5 | | and on the continued need to encourage and promote businesses |
6 | | owned by qualified veterans. |
7 | | (d) Governor's recommendations. To assist the State in |
8 | | reaching the goal described in subsection (a), the Governor |
9 | | shall recommend to the General Assembly changes in programs to |
10 | | assist businesses owned by qualified veterans. |
11 | | (e) Definitions. As used in this Section: |
12 | | "Armed forces of the United States" means the United |
13 | | States Army, Navy, Air Force, Space Force, Marine Corps, Coast |
14 | | Guard, or service in active duty as defined under 38 U.S.C. |
15 | | Section 101. Service in the Merchant Marine that constitutes |
16 | | active duty under Section 401 of federal Public Act 95-202 |
17 | | shall also be considered service in the armed forces for |
18 | | purposes of this Section. |
19 | | "Certification" means a determination made by the Illinois |
20 | | Department of Veterans' Affairs and the Commission on Equity |
21 | | and Inclusion that a business entity is a qualified |
22 | | service-disabled veteran-owned small business or a qualified |
23 | | veteran-owned small business for whatever purpose. A SDVOSB or |
24 | | VOSB owned and controlled by women, minorities, or persons |
25 | | with disabilities, as those terms are defined in Section 2 of |
26 | | the Business Enterprise for Minorities, Women, and Persons |
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1 | | with Disabilities Act, may also select and designate whether |
2 | | that business is to be certified as a "women-owned business", |
3 | | "minority-owned business", or "business owned by a person with |
4 | | a disability", as defined in Section 2 of the Business |
5 | | Enterprise for Minorities, Women, and Persons with |
6 | | Disabilities Act. |
7 | | "Control" means the exclusive, ultimate, majority, or sole |
8 | | control of the business, including but not limited to capital |
9 | | investment and all other financial matters, property, |
10 | | acquisitions, contract negotiations, legal matters, |
11 | | officer-director-employee selection and comprehensive hiring, |
12 | | operation responsibilities, cost-control matters, income and |
13 | | dividend matters, financial transactions, and rights of other |
14 | | shareholders or joint partners. Control shall be real, |
15 | | substantial, and continuing, not pro forma. Control shall |
16 | | include the power to direct or cause the direction of the |
17 | | management and policies of the business and to make the |
18 | | day-to-day as well as major decisions in matters of policy, |
19 | | management, and operations. Control shall be exemplified by |
20 | | possessing the requisite knowledge and expertise to run the |
21 | | particular business, and control shall not include simple |
22 | | majority or absentee ownership. |
23 | | "Qualified service-disabled veteran" means a veteran who |
24 | | has been found to have 10% or more service-connected |
25 | | disability by the United States Department of Veterans Affairs |
26 | | or the United States Department of Defense. |
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1 | | "Qualified service-disabled veteran-owned small business" |
2 | | or "SDVOSB" means a small business (i) that is at least 51% |
3 | | owned by one or more qualified service-disabled veterans |
4 | | living in Illinois or, in the case of a corporation, at least |
5 | | 51% of the stock of which is owned by one or more qualified |
6 | | service-disabled veterans living in Illinois; (ii) that has |
7 | | its home office in Illinois; and (iii) for which items (i) and |
8 | | (ii) are factually verified annually by the Commission on |
9 | | Equity and Inclusion. |
10 | | "Qualified veteran-owned small business" or "VOSB" means a |
11 | | small business (i) that is at least 51% owned by one or more |
12 | | qualified veterans living in Illinois or, in the case of a |
13 | | corporation, at least 51% of the stock of which is owned by one |
14 | | or more qualified veterans living in Illinois; (ii) that has |
15 | | its home office in Illinois; and (iii) for which items (i) and |
16 | | (ii) are factually verified annually by the Commission on |
17 | | Equity and Inclusion. |
18 | | "Service-connected disability" means a disability incurred |
19 | | in the line of duty in the active military, naval, or air |
20 | | service as described in 38 U.S.C. 101(16). |
21 | | "Small business" means a business that has annual gross |
22 | | sales of less than $150,000,000 as evidenced by the federal |
23 | | income tax return of the business. A firm with gross sales in |
24 | | excess of this cap may apply to the Commission on Equity and |
25 | | Inclusion for certification for a particular contract if the |
26 | | firm can demonstrate that the contract would have significant |
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1 | | impact on SDVOSB or VOSB as suppliers or subcontractors or in |
2 | | employment of veterans or service-disabled veterans. |
3 | | "State agency" has the meaning provided in Section |
4 | | 1-15.100 of this Code. |
5 | | "Time of hostilities with a foreign country" means any |
6 | | period of time in the past, present, or future during which a |
7 | | declaration of war by the United States Congress has been or is |
8 | | in effect or during which an emergency condition has been or is |
9 | | in effect that is recognized by the issuance of a Presidential |
10 | | proclamation or a Presidential executive order and in which |
11 | | the armed forces expeditionary medal or other campaign service |
12 | | medals are awarded according to Presidential executive order. |
13 | | "Veteran" means a person who (i) has been a member of the |
14 | | armed forces of the United States or, while a citizen of the |
15 | | United States, was a member of the armed forces of allies of |
16 | | the United States in time of hostilities with a foreign |
17 | | country and (ii) has served under one or more of the following |
18 | | conditions: (a) the veteran served a total of at least 6 |
19 | | months; (b) the veteran served for the duration of hostilities |
20 | | regardless of the length of the engagement; (c) the veteran |
21 | | was discharged on the basis of hardship; or (d) the veteran was |
22 | | released from active duty because of a service connected |
23 | | disability and was discharged under honorable conditions. |
24 | | (f) Certification program. The Illinois Department of |
25 | | Veterans' Affairs and the Commission on Equity and Inclusion |
26 | | shall work together to devise a certification procedure to |
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1 | | assure that businesses taking advantage of this Section are |
2 | | legitimately classified as qualified service-disabled |
3 | | veteran-owned small businesses or qualified veteran-owned |
4 | | small businesses. |
5 | | The Commission on Equity and Inclusion shall: |
6 | | (1) compile and maintain a comprehensive list of |
7 | | certified veteran-owned small businesses and |
8 | | service-disabled veteran-owned small businesses; |
9 | | (2) assist veteran-owned small businesses and |
10 | | service-disabled veteran-owned small businesses in |
11 | | complying with the procedures for bidding on State |
12 | | contracts; |
13 | | (3) provide training for State agencies regarding the |
14 | | goal setting process and compliance with veteran-owned |
15 | | small business and service-disabled veteran-owned small |
16 | | business goals; and |
17 | | (4) implement and maintain an electronic portal on the |
18 | | Commission on Equity and Inclusion's website for the |
19 | | purpose of completing and submitting veteran-owned small |
20 | | business and service-disabled veteran-owned small business |
21 | | certificates. |
22 | | The Commission on Equity and Inclusion, in consultation |
23 | | with the Department of Veterans' Affairs, may develop programs |
24 | | and agreements to encourage cities, counties, towns, |
25 | | townships, and other certifying entities to adopt uniform |
26 | | certification procedures and certification recognition |
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1 | | programs. |
2 | | (f-5) A business shall be certified by the Commission on |
3 | | Equity and Inclusion as a service-disabled veteran-owned small |
4 | | business or a veteran-owned small business for purposes of |
5 | | this Section if the Commission on Equity and Inclusion |
6 | | determines that the business has been certified as a |
7 | | service-disabled veteran-owned small business or a |
8 | | veteran-owned small business by the Vets First Verification |
9 | | Program of the United States Department of Veterans Affairs, |
10 | | and the business has provided to the Commission on Equity and |
11 | | Inclusion the following: |
12 | | (1) documentation showing certification as a |
13 | | service-disabled veteran-owned small business or a |
14 | | veteran-owned small business by the Vets First |
15 | | Verification Program of the United States Department of |
16 | | Veterans Affairs; |
17 | | (2) proof that the business has its home office in |
18 | | Illinois; and |
19 | | (3) proof that the qualified veterans or qualified |
20 | | service-disabled veterans live in the State of Illinois. |
21 | | The policies of the Commission on Equity and Inclusion |
22 | | regarding recognition of the Vets First Verification Program |
23 | | of the United States Department of Veterans Affairs shall be |
24 | | reviewed annually by the Commission on Equity and Inclusion, |
25 | | and recognition of service-disabled veteran-owned small |
26 | | businesses and veteran-owned small businesses certified by the |
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1 | | Vets First Verification Program of the United States |
2 | | Department of Veterans Affairs may be discontinued by the |
3 | | Commission on Equity and Inclusion by rule upon a finding that |
4 | | the certification standards of the Vets First Verification |
5 | | Program of the United States Department of Veterans Affairs do |
6 | | not meet the certification requirements established by the |
7 | | Commission on Equity and Inclusion. |
8 | | (g) Penalties. |
9 | | (1) Administrative penalties. The chief procurement |
10 | | officers appointed pursuant to Section 10-20 shall suspend |
11 | | any person who commits a violation of Section 17-10.3 or |
12 | | subsection (d) of Section 33E-6 of the Criminal Code of |
13 | | 2012 relating to this Section from bidding on, or |
14 | | participating as a contractor, subcontractor, or supplier |
15 | | in, any State contract or project for a period of not less |
16 | | than 3 years, and, if the person is certified as a |
17 | | service-disabled veteran-owned small business or a |
18 | | veteran-owned small business, then the Commission on |
19 | | Equity and Inclusion shall revoke the business's |
20 | | certification for a period of not less than 3 years. An |
21 | | additional or subsequent violation shall extend the |
22 | | periods of suspension and revocation for a period of not |
23 | | less than 5 years. The suspension and revocation shall |
24 | | apply to the principals of the business and any subsequent |
25 | | business formed or financed by, or affiliated with, those |
26 | | principals. |
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1 | | (2) Reports of violations. Each State agency shall |
2 | | report any alleged violation of Section 17-10.3 or |
3 | | subsection (d) of Section 33E-6 of the Criminal Code of |
4 | | 2012 relating to this Section to the chief procurement |
5 | | officers appointed pursuant to Section 10-20. The chief |
6 | | procurement officers appointed pursuant to Section 10-20 |
7 | | shall subsequently report all such alleged violations to |
8 | | the Attorney General, who shall determine whether to bring |
9 | | a civil action against any person for the violation. |
10 | | (3) List of suspended persons. The chief procurement |
11 | | officers appointed pursuant to Section 10-20 shall monitor |
12 | | the status of all reported violations of Section 17-10.3 |
13 | | or subsection (d) of Section 33E-6 of the Criminal Code of |
14 | | 1961 or the Criminal Code of 2012 relating to this Section |
15 | | and shall maintain and make available to all State |
16 | | agencies a central listing of all persons that committed |
17 | | violations resulting in suspension. |
18 | | (4) Use of suspended persons. During the period of a |
19 | | person's suspension under paragraph (1) of this |
20 | | subsection, a State agency shall not enter into any |
21 | | contract with that person or with any contractor using the |
22 | | services of that person as a subcontractor. |
23 | | (5) Duty to check list. Each State agency shall check |
24 | | the central listing provided by the chief procurement |
25 | | officers appointed pursuant to Section 10-20 under |
26 | | paragraph (3) of this subsection to verify that a person |
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1 | | being awarded a contract by that State agency, or to be |
2 | | used as a subcontractor or supplier on a contract being |
3 | | awarded by that State agency, is not under suspension |
4 | | pursuant to paragraph (1) of this subsection. |
5 | | (h) On and after the effective date of this amendatory Act |
6 | | of the 102nd General Assembly, all powers, duties, rights, and |
7 | | responsibilities of the Department of Central Management |
8 | | Services with respect to the requirements of this Section are |
9 | | transferred to the Commission on Equity and Inclusion. |
10 | | All books, records, papers, documents, property (real and |
11 | | personal), contracts, causes of action, and pending business |
12 | | pertaining to the powers, duties, rights, and responsibilities |
13 | | transferred by this amendatory Act from the Department of |
14 | | Central Management Services to the Commission on Equity and |
15 | | Inclusion, including, but not limited to, material in |
16 | | electronic or magnetic format and necessary computer hardware |
17 | | and software, shall be transferred to the Commission on Equity |
18 | | and Inclusion. |
19 | | The powers, duties, rights, and responsibilities |
20 | | transferred from the Department of Central Management Services |
21 | | by this amendatory Act shall be vested in and shall be |
22 | | exercised by the Commission on Equity and Inclusion. |
23 | | Whenever reports or notices are now required to be made or |
24 | | given or papers or documents furnished or served by any person |
25 | | to or upon the Department of Central Management Services in |
26 | | connection with any of the powers, duties, rights, and |
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1 | | responsibilities transferred by this amendatory Act, the same |
2 | | shall be made, given, furnished, or served in the same manner |
3 | | to or upon the Commission on Equity and Inclusion. |
4 | | This amendatory Act of the 102nd General Assembly does not |
5 | | affect any act done, ratified, or canceled or any right |
6 | | occurring or established or any action or proceeding had or |
7 | | commenced in an administrative, civil, or criminal cause by |
8 | | the Department of Central Management Services before this |
9 | | amendatory Act takes effect; such actions or proceedings may |
10 | | be prosecuted and continued by the Commission on Equity and |
11 | | Inclusion. |
12 | | Any rules of the Department of Central Management Services |
13 | | that relate to its powers, duties, rights, and |
14 | | responsibilities under this Section and are in full force on |
15 | | the effective date of this amendatory Act of the 102nd General |
16 | | Assembly shall become the rules of the Commission on Equity |
17 | | and Inclusion. This amendatory Act does not affect the |
18 | | legality of any such rules in the Illinois Administrative |
19 | | Code. Any proposed rules filed with the Secretary of State by |
20 | | the Department of Central Management Services that are pending |
21 | | in the rulemaking process on the effective date of this |
22 | | amendatory Act and pertain to the powers, duties, rights, and |
23 | | responsibilities transferred, shall be deemed to have been |
24 | | filed by the Commission on Equity and Inclusion. As soon as |
25 | | practicable hereafter, the Commission on Equity and Inclusion |
26 | | shall revise and clarify the rules transferred to it under |
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1 | | this amendatory Act to reflect the reorganization of powers, |
2 | | duties, rights, and responsibilities affected by this |
3 | | amendatory Act, using the procedures for recodification of |
4 | | rules available under the Illinois Administrative Procedure |
5 | | Act, except that existing title, part, and section numbering |
6 | | for the affected rules may be retained. The Commission on |
7 | | Equity and Inclusion may propose and adopt under the Illinois |
8 | | Administrative Procedure Act such other rules of the |
9 | | Department of Central Management Services that will now be |
10 | | administered by the Commission on Equity and Inclusion. |
11 | | (Source: P.A. 102-166, eff. 7-26-21; 102-671, eff. 11-30-21; |
12 | | 103-570, eff. 1-1-24.) |
13 | | Section 40. The Use Tax Act is amended by changing Section |
14 | | 3-5 as follows: |
15 | | (35 ILCS 105/3-5) |
16 | | Sec. 3-5. Exemptions. Use of the following tangible |
17 | | personal property is exempt from the tax imposed by this Act: |
18 | | (1) Personal property purchased from a corporation, |
19 | | society, association, foundation, institution, or |
20 | | organization, other than a limited liability company, that is |
21 | | organized and operated as a not-for-profit service enterprise |
22 | | for the benefit of persons 65 years of age or older if the |
23 | | personal property was not purchased by the enterprise for the |
24 | | purpose of resale by the enterprise. |
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1 | | (2) Personal property purchased by a not-for-profit |
2 | | Illinois county fair association for use in conducting, |
3 | | operating, or promoting the county fair. |
4 | | (3) Personal property purchased by a not-for-profit arts |
5 | | or cultural organization that establishes, by proof required |
6 | | by the Department by rule, that it has received an exemption |
7 | | under Section 501(c)(3) of the Internal Revenue Code and that |
8 | | is organized and operated primarily for the presentation or |
9 | | support of arts or cultural programming, activities, or |
10 | | services. These organizations include, but are not limited to, |
11 | | music and dramatic arts organizations such as symphony |
12 | | orchestras and theatrical groups, arts and cultural service |
13 | | organizations, local arts councils, visual arts organizations, |
14 | | and media arts organizations. On and after July 1, 2001 (the |
15 | | effective date of Public Act 92-35), however, an entity |
16 | | otherwise eligible for this exemption shall not make tax-free |
17 | | purchases unless it has an active identification number issued |
18 | | by the Department. |
19 | | (4) Except as otherwise provided in this Act, personal |
20 | | property purchased by a governmental body, by a corporation, |
21 | | society, association, foundation, or institution organized and |
22 | | operated exclusively for charitable, religious, or educational |
23 | | purposes, or by a not-for-profit corporation, society, |
24 | | association, foundation, institution, or organization that has |
25 | | no compensated officers or employees and that is organized and |
26 | | operated primarily for the recreation of persons 55 years of |
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1 | | age or older. A limited liability company may qualify for the |
2 | | exemption under this paragraph only if the limited liability |
3 | | company is organized and operated exclusively for educational |
4 | | purposes. On and after July 1, 1987, however, no entity |
5 | | otherwise eligible for this exemption shall make tax-free |
6 | | purchases unless it has an active exemption identification |
7 | | number issued by the Department. |
8 | | (5) Until July 1, 2003, a passenger car that is a |
9 | | replacement vehicle to the extent that the purchase price of |
10 | | the car is subject to the Replacement Vehicle Tax. |
11 | | (6) 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, |
15 | | certified by the purchaser to be used primarily for graphic |
16 | | arts production, and including machinery and equipment |
17 | | purchased for lease. Equipment includes chemicals or chemicals |
18 | | acting as catalysts but only if the chemicals or chemicals |
19 | | acting as catalysts effect a direct and immediate change upon |
20 | | a graphic arts product. Beginning on July 1, 2017, graphic |
21 | | arts machinery and equipment is included in the manufacturing |
22 | | and assembling machinery and equipment exemption under |
23 | | paragraph (18). |
24 | | (7) Farm chemicals. |
25 | | (8) Legal tender, currency, medallions, or gold or silver |
26 | | coinage issued by the State of Illinois, the government of the |
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1 | | United States of America, or the government of any foreign |
2 | | country, and bullion. |
3 | | (9) Personal property purchased from a teacher-sponsored |
4 | | student organization affiliated with an elementary or |
5 | | secondary school located in Illinois. |
6 | | (10) A motor vehicle that is used for automobile renting, |
7 | | as defined in the Automobile Renting Occupation and Use Tax |
8 | | Act. |
9 | | (11) Farm machinery and equipment, both new and used, |
10 | | including that manufactured on special order, certified by the |
11 | | purchaser to be used primarily for production agriculture or |
12 | | State or federal agricultural programs, including individual |
13 | | replacement parts for the machinery and equipment, including |
14 | | machinery and equipment purchased for lease, and including |
15 | | implements of husbandry defined in Section 1-130 of the |
16 | | Illinois Vehicle Code, farm machinery and agricultural |
17 | | chemical and fertilizer spreaders, and nurse wagons required |
18 | | to be registered under Section 3-809 of the Illinois Vehicle |
19 | | Code, but excluding other motor vehicles required to be |
20 | | registered under the Illinois Vehicle Code. Horticultural |
21 | | polyhouses or hoop houses used for propagating, growing, or |
22 | | overwintering plants shall be considered farm machinery and |
23 | | equipment under this item (11). Agricultural chemical tender |
24 | | tanks and dry boxes shall include units sold separately from a |
25 | | motor vehicle required to be licensed and units sold mounted |
26 | | on a motor vehicle required to be licensed if the selling price |
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1 | | of the tender is separately stated. |
2 | | Farm machinery and equipment shall include precision |
3 | | farming equipment that is installed or purchased to be |
4 | | installed on farm machinery and equipment , including, but not |
5 | | limited to, tractors, harvesters, sprayers, planters, seeders, |
6 | | or spreaders. Precision farming equipment includes, but is not |
7 | | limited to, soil testing sensors, computers, monitors, |
8 | | software, global positioning and mapping systems, and other |
9 | | such equipment. |
10 | | Farm machinery and equipment also includes computers, |
11 | | sensors, software, and related equipment used primarily in the |
12 | | computer-assisted operation of production agriculture |
13 | | facilities, equipment, and activities such as, but not limited |
14 | | to, the collection, monitoring, and correlation of animal and |
15 | | crop data for the purpose of formulating animal diets and |
16 | | agricultural chemicals. |
17 | | Beginning on January 1, 2024, farm machinery and equipment |
18 | | also includes electrical power generation equipment used |
19 | | primarily for production agriculture. |
20 | | This item (11) is exempt from the provisions of Section |
21 | | 3-90. |
22 | | (12) Until June 30, 2013, fuel and petroleum products sold |
23 | | to or used by an air common carrier, certified by the carrier |
24 | | to be used for consumption, shipment, or storage in the |
25 | | conduct of its business as an air common carrier, for a flight |
26 | | destined for or returning from a location or locations outside |
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1 | | the United States without regard to previous or subsequent |
2 | | domestic stopovers. |
3 | | Beginning July 1, 2013, fuel and petroleum products sold |
4 | | to or used by an air carrier, certified by the carrier to be |
5 | | used for consumption, shipment, or storage in the conduct of |
6 | | its business as an air common carrier, for a flight that (i) is |
7 | | engaged in foreign trade or is engaged in trade between the |
8 | | United States and any of its possessions and (ii) transports |
9 | | at least one individual or package for hire from the city of |
10 | | origination to the city of final destination on the same |
11 | | aircraft, without regard to a change in the flight number of |
12 | | that aircraft. |
13 | | (13) Proceeds of mandatory service charges separately |
14 | | stated on customers' bills for the purchase and consumption of |
15 | | food and beverages purchased at retail from a retailer, to the |
16 | | extent that the proceeds of the service charge are in fact |
17 | | turned over as tips or as a substitute for tips to the |
18 | | employees who participate directly in preparing, serving, |
19 | | hosting or cleaning up the food or beverage function with |
20 | | respect to which the service charge is imposed. |
21 | | (14) Until July 1, 2003, oil field exploration, drilling, |
22 | | and production equipment, including (i) rigs and parts of |
23 | | rigs, rotary rigs, cable tool rigs, and workover rigs, (ii) |
24 | | pipe and tubular goods, including casing and drill strings, |
25 | | (iii) pumps and pump-jack units, (iv) storage tanks and flow |
26 | | lines, (v) any individual replacement part for oil field |
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1 | | exploration, drilling, and production equipment, and (vi) |
2 | | machinery and equipment purchased for lease; but excluding |
3 | | motor vehicles required to be registered under the Illinois |
4 | | Vehicle Code. |
5 | | (15) Photoprocessing machinery and equipment, including |
6 | | repair and replacement parts, both new and used, including |
7 | | that manufactured on special order, certified by the purchaser |
8 | | to be used primarily for photoprocessing, and including |
9 | | photoprocessing machinery and equipment purchased for lease. |
10 | | (16) Until July 1, 2028, coal and aggregate exploration, |
11 | | mining, off-highway hauling, processing, maintenance, and |
12 | | reclamation equipment, including replacement parts and |
13 | | equipment, and including equipment purchased for lease, but |
14 | | excluding motor vehicles required to be registered under the |
15 | | Illinois Vehicle Code. The changes made to this Section by |
16 | | Public Act 97-767 apply on and after July 1, 2003, but no claim |
17 | | for credit or refund is allowed on or after August 16, 2013 |
18 | | (the effective date of Public Act 98-456) for such taxes paid |
19 | | during the period beginning July 1, 2003 and ending on August |
20 | | 16, 2013 (the effective date of Public Act 98-456). |
21 | | (17) Until July 1, 2003, distillation machinery and |
22 | | equipment, sold as a unit or kit, assembled or installed by the |
23 | | retailer, certified by the user to be used only for the |
24 | | production of ethyl alcohol that will be used for consumption |
25 | | as motor fuel or as a component of motor fuel for the personal |
26 | | use of the user, and not subject to sale or resale. |
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1 | | (18) Manufacturing and assembling machinery and equipment |
2 | | used primarily in the process of manufacturing or assembling |
3 | | tangible personal property for wholesale or retail sale or |
4 | | lease, whether that sale or lease is made directly by the |
5 | | manufacturer or by some other person, whether the materials |
6 | | used in the process are owned by the manufacturer or some other |
7 | | person, or whether that sale or lease is made apart from or as |
8 | | an incident to the seller's engaging in the service occupation |
9 | | of producing machines, tools, dies, jigs, patterns, gauges, or |
10 | | other similar items of no commercial value on special order |
11 | | for a particular purchaser. The exemption provided by this |
12 | | paragraph (18) includes production related tangible personal |
13 | | property, as defined in Section 3-50, purchased on or after |
14 | | July 1, 2019. The exemption provided by this paragraph (18) |
15 | | does not include machinery and equipment used in (i) the |
16 | | generation of electricity for wholesale or retail sale; (ii) |
17 | | the generation or treatment of natural or artificial gas for |
18 | | wholesale or retail sale that is delivered to customers |
19 | | through pipes, pipelines, or mains; or (iii) the treatment of |
20 | | water for wholesale or retail sale that is delivered to |
21 | | customers through pipes, pipelines, or mains. The provisions |
22 | | of Public Act 98-583 are declaratory of existing law as to the |
23 | | meaning and scope of this exemption. Beginning on July 1, |
24 | | 2017, the exemption provided by this paragraph (18) includes, |
25 | | but is not limited to, graphic arts machinery and equipment, |
26 | | as defined in paragraph (6) of this Section. |
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1 | | (19) Personal property delivered to a purchaser or |
2 | | purchaser's donee inside Illinois when the purchase order for |
3 | | that personal property was received by a florist located |
4 | | outside Illinois who has a florist located inside Illinois |
5 | | deliver the personal property. |
6 | | (20) Semen used for artificial insemination of livestock |
7 | | for direct agricultural production. |
8 | | (21) Horses, or interests in horses, registered with and |
9 | | meeting the requirements of any of the Arabian Horse Club |
10 | | Registry of America, Appaloosa Horse Club, American Quarter |
11 | | Horse Association, United States Trotting Association, or |
12 | | Jockey Club, as appropriate, used for purposes of breeding or |
13 | | racing for prizes. This item (21) is exempt from the |
14 | | provisions of Section 3-90, and the exemption provided for |
15 | | under this item (21) applies for all periods beginning May 30, |
16 | | 1995, but no claim for credit or refund is allowed on or after |
17 | | January 1, 2008 for such taxes paid during the period |
18 | | beginning May 30, 2000 and ending on January 1, 2008. |
19 | | (22) Computers and communications equipment utilized for |
20 | | any hospital purpose and equipment used in the diagnosis, |
21 | | analysis, or treatment of hospital patients purchased by a |
22 | | lessor who leases the equipment, under a lease of one year or |
23 | | longer executed or in effect at the time the lessor would |
24 | | otherwise be subject to the tax imposed by this Act, to a |
25 | | hospital that has been issued an active tax exemption |
26 | | identification number by the Department under Section 1g of |
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1 | | the Retailers' Occupation Tax Act. If the equipment is leased |
2 | | in a manner that does not qualify for this exemption or is used |
3 | | in any other non-exempt manner, the lessor shall be liable for |
4 | | the tax imposed under this Act or the Service Use Tax Act, as |
5 | | the case may be, based on the fair market value of the property |
6 | | at the time the non-qualifying use occurs. No lessor shall |
7 | | collect or attempt to collect an amount (however designated) |
8 | | that purports to reimburse that lessor for the tax imposed by |
9 | | this Act or the Service Use Tax Act, as the case may be, if the |
10 | | tax has not been paid by the lessor. If a lessor improperly |
11 | | collects any such amount from the lessee, the lessee shall |
12 | | have a legal right to claim a refund of that amount from the |
13 | | lessor. If, however, that amount is not refunded to the lessee |
14 | | for any reason, the lessor is liable to pay that amount to the |
15 | | Department. |
16 | | (23) Personal property purchased by a lessor who leases |
17 | | the property, under a lease of one year or longer executed or |
18 | | in effect at the time the lessor would otherwise be subject to |
19 | | the tax imposed by this Act, to a governmental body that has |
20 | | been issued an active sales tax exemption identification |
21 | | number by the Department under Section 1g of the Retailers' |
22 | | Occupation Tax Act. If the property is leased in a manner that |
23 | | does not qualify for this exemption or used in any other |
24 | | non-exempt manner, the lessor shall be liable for the tax |
25 | | imposed under this Act or the Service Use Tax Act, as the case |
26 | | may be, based on the fair market value of the property at the |
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1 | | time the non-qualifying use occurs. No lessor shall collect or |
2 | | attempt to collect an amount (however designated) that |
3 | | purports to reimburse that lessor for the tax imposed by this |
4 | | Act or the Service Use Tax Act, as the case may be, if the tax |
5 | | has not been paid by the lessor. If a lessor improperly |
6 | | collects any such amount from the lessee, the lessee shall |
7 | | have a legal right to claim a refund of that amount from the |
8 | | lessor. If, however, that amount is not refunded to the lessee |
9 | | for any reason, the lessor is liable to pay that amount to the |
10 | | Department. |
11 | | (24) Beginning with taxable years ending on or after |
12 | | December 31, 1995 and ending with taxable years ending on or |
13 | | before December 31, 2004, personal property that is donated |
14 | | for disaster relief to be used in a State or federally declared |
15 | | disaster area in Illinois or bordering Illinois by a |
16 | | manufacturer or retailer that is registered in this State to a |
17 | | corporation, society, association, foundation, or institution |
18 | | that has been issued a sales tax exemption identification |
19 | | number by the Department that assists victims of the disaster |
20 | | who reside within the declared disaster area. |
21 | | (25) Beginning with taxable years ending on or after |
22 | | December 31, 1995 and ending with taxable years ending on or |
23 | | before December 31, 2004, personal property that is used in |
24 | | the performance of infrastructure repairs in this State, |
25 | | including , but not limited to , municipal roads and streets, |
26 | | access roads, bridges, sidewalks, waste disposal systems, |
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1 | | water and sewer line extensions, water distribution and |
2 | | purification facilities, storm water drainage and retention |
3 | | facilities, and sewage treatment facilities, resulting from a |
4 | | State or federally declared disaster in Illinois or bordering |
5 | | Illinois when such repairs are initiated on facilities located |
6 | | in the declared disaster area within 6 months after the |
7 | | disaster. |
8 | | (26) Beginning July 1, 1999, game or game birds purchased |
9 | | at a "game breeding and hunting preserve area" as that term is |
10 | | used in the Wildlife Code. This paragraph is exempt from the |
11 | | provisions of Section 3-90. |
12 | | (27) A motor vehicle, as that term is defined in Section |
13 | | 1-146 of the Illinois Vehicle Code, that is donated to a |
14 | | corporation, limited liability company, society, association, |
15 | | foundation, or institution that is determined by the |
16 | | Department to be organized and operated exclusively for |
17 | | educational purposes. For purposes of this exemption, "a |
18 | | corporation, limited liability company, society, association, |
19 | | foundation, or institution organized and operated exclusively |
20 | | for educational purposes" means all tax-supported public |
21 | | schools, private schools that offer systematic instruction in |
22 | | useful branches of learning by methods common to public |
23 | | schools and that compare favorably in their scope and |
24 | | intensity with the course of study presented in tax-supported |
25 | | schools, and vocational or technical schools or institutes |
26 | | organized and operated exclusively to provide a course of |
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1 | | study of not less than 6 weeks duration and designed to prepare |
2 | | individuals to follow a trade or to pursue a manual, |
3 | | technical, mechanical, industrial, business, or commercial |
4 | | occupation. |
5 | | (28) Beginning January 1, 2000, personal property, |
6 | | including food, purchased through fundraising events for the |
7 | | benefit of a public or private elementary or secondary school, |
8 | | a group of those schools, or one or more school districts if |
9 | | the events are sponsored by an entity recognized by the school |
10 | | district that consists primarily of volunteers and includes |
11 | | parents and teachers of the school children. This paragraph |
12 | | does not apply to fundraising events (i) for the benefit of |
13 | | private home instruction or (ii) for which the fundraising |
14 | | entity purchases the personal property sold at the events from |
15 | | another individual or entity that sold the property for the |
16 | | purpose of resale by the fundraising entity and that profits |
17 | | from the sale to the fundraising entity. This paragraph is |
18 | | exempt from the provisions of Section 3-90. |
19 | | (29) Beginning January 1, 2000 and through December 31, |
20 | | 2001, new or used automatic vending machines that prepare and |
21 | | serve hot food and beverages, including coffee, soup, and |
22 | | other items, and replacement parts for these machines. |
23 | | Beginning January 1, 2002 and through June 30, 2003, machines |
24 | | and parts for machines used in commercial, coin-operated |
25 | | amusement and vending business if a use or occupation tax is |
26 | | paid on the gross receipts derived from the use of the |
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1 | | commercial, coin-operated amusement and vending machines. This |
2 | | paragraph is exempt from the provisions of Section 3-90. |
3 | | (30) Beginning January 1, 2001 and through June 30, 2016, |
4 | | food for human consumption that is to be consumed off the |
5 | | premises where it is sold (other than alcoholic beverages, |
6 | | soft drinks, and food that has been prepared for immediate |
7 | | consumption) and prescription and nonprescription medicines, |
8 | | drugs, medical appliances, and insulin, urine testing |
9 | | materials, syringes, and needles used by diabetics, for human |
10 | | use, when purchased for use by a person receiving medical |
11 | | assistance under Article V of the Illinois Public Aid Code who |
12 | | resides in a licensed long-term care facility, as defined in |
13 | | the Nursing Home Care Act, or in a licensed facility as defined |
14 | | in the ID/DD Community Care Act, the MC/DD Act, or the |
15 | | Specialized Mental Health Rehabilitation Act of 2013. |
16 | | (31) Beginning on August 2, 2001 (the effective date of |
17 | | Public Act 92-227), computers and communications equipment |
18 | | utilized for any hospital purpose and equipment used in the |
19 | | diagnosis, analysis, or treatment of hospital patients |
20 | | purchased by a lessor who leases the equipment, under a lease |
21 | | of one year or longer executed or in effect at the time the |
22 | | lessor would otherwise be subject to the tax imposed by this |
23 | | Act, to a hospital that has been issued an active tax exemption |
24 | | identification number by the Department under Section 1g of |
25 | | the Retailers' Occupation Tax Act. If the equipment is leased |
26 | | in a manner that does not qualify for this exemption or is used |
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1 | | in any other nonexempt manner, the lessor shall be liable for |
2 | | the tax imposed under this Act or the Service Use Tax Act, as |
3 | | the case may be, based on the fair market value of the property |
4 | | at the time the nonqualifying use occurs. No lessor shall |
5 | | collect or attempt to collect an amount (however designated) |
6 | | that purports to reimburse that lessor for the tax imposed by |
7 | | this Act or the Service Use Tax Act, as the case may be, if the |
8 | | tax has not been paid by the lessor. If a lessor improperly |
9 | | collects any such amount from the lessee, the lessee shall |
10 | | have a legal right to claim a refund of that amount from the |
11 | | lessor. If, however, that amount is not refunded to the lessee |
12 | | for any reason, the lessor is liable to pay that amount to the |
13 | | Department. This paragraph is exempt from the provisions of |
14 | | Section 3-90. |
15 | | (32) Beginning on August 2, 2001 (the effective date of |
16 | | Public Act 92-227), personal property purchased by a lessor |
17 | | who leases the property, under a lease of one year or longer |
18 | | executed or in effect at the time the lessor would otherwise be |
19 | | subject to the tax imposed by this Act, to a governmental body |
20 | | that has been issued an active sales tax exemption |
21 | | identification number by the Department under Section 1g of |
22 | | the Retailers' Occupation Tax Act. If the property is leased |
23 | | in a manner that does not qualify for this exemption or used in |
24 | | any other nonexempt manner, the lessor shall be liable for the |
25 | | tax imposed under this Act or the Service Use Tax Act, as the |
26 | | case may be, based on the fair market value of the property at |
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1 | | the time the nonqualifying use occurs. No lessor shall collect |
2 | | or attempt to collect an amount (however designated) that |
3 | | purports to reimburse that lessor for the tax imposed by this |
4 | | Act or the Service Use Tax Act, as the case may be, if the tax |
5 | | has not been paid by the lessor. If a lessor improperly |
6 | | collects any such amount from the lessee, the lessee shall |
7 | | have a legal right to claim a refund of that amount from the |
8 | | lessor. If, however, that amount is not refunded to the lessee |
9 | | for any reason, the lessor is liable to pay that amount to the |
10 | | Department. This paragraph is exempt from the provisions of |
11 | | Section 3-90. |
12 | | (33) On and after July 1, 2003 and through June 30, 2004, |
13 | | the use in this State of motor vehicles of the second division |
14 | | with a gross vehicle weight in excess of 8,000 pounds and that |
15 | | are subject to the commercial distribution fee imposed under |
16 | | Section 3-815.1 of the Illinois Vehicle Code. Beginning on |
17 | | July 1, 2004 and through June 30, 2005, the use in this State |
18 | | of motor vehicles of the second division: (i) with a gross |
19 | | vehicle weight rating in excess of 8,000 pounds; (ii) that are |
20 | | subject to the commercial distribution fee imposed under |
21 | | Section 3-815.1 of the Illinois Vehicle Code; and (iii) that |
22 | | are primarily used for commercial purposes. Through June 30, |
23 | | 2005, this exemption applies to repair and replacement parts |
24 | | added after the initial purchase of such a motor vehicle if |
25 | | that motor vehicle is used in a manner that would qualify for |
26 | | the rolling stock exemption otherwise provided for in this |
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1 | | Act. For purposes of this paragraph, the term "used for |
2 | | commercial purposes" means the transportation of persons or |
3 | | property in furtherance of any commercial or industrial |
4 | | enterprise, whether for-hire or not. |
5 | | (34) Beginning January 1, 2008, tangible personal property |
6 | | used in the construction or maintenance of a community water |
7 | | supply, as defined under Section 3.145 of the Environmental |
8 | | Protection Act, that is operated by a not-for-profit |
9 | | corporation that holds a valid water supply permit issued |
10 | | under Title IV of the Environmental Protection Act. This |
11 | | paragraph is exempt from the provisions of Section 3-90. |
12 | | (35) Beginning January 1, 2010 and continuing through |
13 | | December 31, 2029, materials, parts, equipment, components, |
14 | | and furnishings incorporated into or upon an aircraft as part |
15 | | of the modification, refurbishment, completion, replacement, |
16 | | repair, or maintenance of the aircraft. This exemption |
17 | | includes consumable supplies used in the modification, |
18 | | refurbishment, completion, replacement, repair, and |
19 | | maintenance of aircraft. However, until January 1, 2024, this |
20 | | exemption excludes any materials, parts, equipment, |
21 | | components, and consumable supplies used in the modification, |
22 | | replacement, repair, and maintenance of aircraft engines or |
23 | | power plants, whether such engines or power plants are |
24 | | installed or uninstalled upon any such aircraft. "Consumable |
25 | | supplies" include, but are not limited to, adhesive, tape, |
26 | | sandpaper, general purpose lubricants, cleaning solution, |
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1 | | latex gloves, and protective films. |
2 | | Beginning January 1, 2010 and continuing through December |
3 | | 31, 2023, this exemption applies only to the use of qualifying |
4 | | tangible personal property by persons who modify, refurbish, |
5 | | complete, repair, replace, or maintain aircraft and who (i) |
6 | | hold an Air Agency Certificate and are empowered to operate an |
7 | | approved repair station by the Federal Aviation |
8 | | Administration, (ii) have a Class IV Rating, and (iii) conduct |
9 | | operations in accordance with Part 145 of the Federal Aviation |
10 | | Regulations. From January 1, 2024 through December 31, 2029, |
11 | | this exemption applies only to the use of qualifying tangible |
12 | | personal property by: (A) persons who modify, refurbish, |
13 | | complete, repair, replace, or maintain aircraft and who (i) |
14 | | hold an Air Agency Certificate and are empowered to operate an |
15 | | approved repair station by the Federal Aviation |
16 | | Administration, (ii) have a Class IV Rating, and (iii) conduct |
17 | | operations in accordance with Part 145 of the Federal Aviation |
18 | | Regulations; and (B) persons who engage in the modification, |
19 | | replacement, repair, and maintenance of aircraft engines or |
20 | | power plants without regard to whether or not those persons |
21 | | meet the qualifications of item (A). |
22 | | The exemption does not include aircraft operated by a |
23 | | commercial air carrier providing scheduled passenger air |
24 | | service pursuant to authority issued under Part 121 or Part |
25 | | 129 of the Federal Aviation Regulations. The changes made to |
26 | | this paragraph (35) by Public Act 98-534 are declarative of |
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1 | | existing law. It is the intent of the General Assembly that the |
2 | | exemption under this paragraph (35) applies continuously from |
3 | | January 1, 2010 through December 31, 2024; however, no claim |
4 | | for credit or refund is allowed for taxes paid as a result of |
5 | | the disallowance of this exemption on or after January 1, 2015 |
6 | | and prior to February 5, 2020 (the effective date of Public Act |
7 | | 101-629). |
8 | | (36) Tangible personal property purchased by a |
9 | | public-facilities corporation, as described in Section |
10 | | 11-65-10 of the Illinois Municipal Code, for purposes of |
11 | | constructing or furnishing a municipal convention hall, but |
12 | | only if the legal title to the municipal convention hall is |
13 | | transferred to the municipality without any further |
14 | | consideration by or on behalf of the municipality at the time |
15 | | of the completion of the municipal convention hall or upon the |
16 | | retirement or redemption of any bonds or other debt |
17 | | instruments issued by the public-facilities corporation in |
18 | | connection with the development of the municipal convention |
19 | | hall. This exemption includes existing public-facilities |
20 | | corporations as provided in Section 11-65-25 of the Illinois |
21 | | Municipal Code. This paragraph is exempt from the provisions |
22 | | of Section 3-90. |
23 | | (37) Beginning January 1, 2017 and through December 31, |
24 | | 2026, menstrual pads, tampons, and menstrual cups. |
25 | | (38) Merchandise that is subject to the Rental Purchase |
26 | | Agreement Occupation and Use Tax. The purchaser must certify |
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1 | | that the item is purchased to be rented subject to a |
2 | | rental-purchase rental purchase agreement, as defined in the |
3 | | Rental-Purchase Rental Purchase Agreement Act, and provide |
4 | | proof of registration under the Rental Purchase Agreement |
5 | | Occupation and Use Tax Act. This paragraph is exempt from the |
6 | | provisions of Section 3-90. |
7 | | (39) Tangible personal property purchased by a purchaser |
8 | | who is exempt from the tax imposed by this Act by operation of |
9 | | federal law. This paragraph is exempt from the provisions of |
10 | | Section 3-90. |
11 | | (40) Qualified tangible personal property used in the |
12 | | construction or operation of a data center that has been |
13 | | granted a certificate of exemption by the Department of |
14 | | Commerce and Economic Opportunity, whether that tangible |
15 | | personal property is purchased by the owner, operator, or |
16 | | tenant of the data center or by a contractor or subcontractor |
17 | | of the owner, operator, or tenant. Data centers that would |
18 | | have qualified for a certificate of exemption prior to January |
19 | | 1, 2020 had Public Act 101-31 been in effect may apply for and |
20 | | obtain an exemption for subsequent purchases of computer |
21 | | equipment or enabling software purchased or leased to upgrade, |
22 | | supplement, or replace computer equipment or enabling software |
23 | | purchased or leased in the original investment that would have |
24 | | qualified. |
25 | | The Department of Commerce and Economic Opportunity shall |
26 | | grant a certificate of exemption under this item (40) to |
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1 | | qualified data centers as defined by Section 605-1025 of the |
2 | | Department of Commerce and Economic Opportunity Law of the |
3 | | Civil Administrative Code of Illinois. |
4 | | For the purposes of this item (40): |
5 | | "Data center" means a building or a series of |
6 | | buildings rehabilitated or constructed to house working |
7 | | servers in one physical location or multiple sites within |
8 | | the State of Illinois. |
9 | | "Qualified tangible personal property" means: |
10 | | electrical systems and equipment; climate control and |
11 | | chilling equipment and systems; mechanical systems and |
12 | | equipment; monitoring and secure systems; emergency |
13 | | generators; hardware; computers; servers; data storage |
14 | | devices; network connectivity equipment; racks; cabinets; |
15 | | telecommunications cabling infrastructure; raised floor |
16 | | systems; peripheral components or systems; software; |
17 | | mechanical, electrical, or plumbing systems; battery |
18 | | systems; cooling systems and towers; temperature control |
19 | | systems; other cabling; and other data center |
20 | | infrastructure equipment and systems necessary to operate |
21 | | qualified tangible personal property, including fixtures; |
22 | | and component parts of any of the foregoing, including |
23 | | installation, maintenance, repair, refurbishment, and |
24 | | replacement of qualified tangible personal property to |
25 | | generate, transform, transmit, distribute, or manage |
26 | | electricity necessary to operate qualified tangible |
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1 | | personal property; and all other tangible personal |
2 | | property that is essential to the operations of a computer |
3 | | data center. The term "qualified tangible personal |
4 | | property" also includes building materials physically |
5 | | incorporated into in to the qualifying data center. To |
6 | | document the exemption allowed under this Section, the |
7 | | retailer must obtain from the purchaser a copy of the |
8 | | certificate of eligibility issued by the Department of |
9 | | Commerce and Economic Opportunity. |
10 | | This item (40) is exempt from the provisions of Section |
11 | | 3-90. |
12 | | (41) Beginning July 1, 2022, breast pumps, breast pump |
13 | | collection and storage supplies, and breast pump kits. This |
14 | | item (41) is exempt from the provisions of Section 3-90. As |
15 | | used in this item (41): |
16 | | "Breast pump" means an electrically controlled or |
17 | | manually controlled pump device designed or marketed to be |
18 | | used to express milk from a human breast during lactation, |
19 | | including the pump device and any battery, AC adapter, or |
20 | | other power supply unit that is used to power the pump |
21 | | device and is packaged and sold with the pump device at the |
22 | | time of sale. |
23 | | "Breast pump collection and storage supplies" means |
24 | | items of tangible personal property designed or marketed |
25 | | to be used in conjunction with a breast pump to collect |
26 | | milk expressed from a human breast and to store collected |
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1 | | milk until it is ready for consumption. |
2 | | "Breast pump collection and storage supplies" |
3 | | includes, but is not limited to: breast shields and breast |
4 | | shield connectors; breast pump tubes and tubing adapters; |
5 | | breast pump valves and membranes; backflow protectors and |
6 | | backflow protector adaptors; bottles and bottle caps |
7 | | specific to the operation of the breast pump; and breast |
8 | | milk storage bags. |
9 | | "Breast pump collection and storage supplies" does not |
10 | | include: (1) bottles and bottle caps not specific to the |
11 | | operation of the breast pump; (2) breast pump travel bags |
12 | | and other similar carrying accessories, including ice |
13 | | packs, labels, and other similar products; (3) breast pump |
14 | | cleaning supplies; (4) nursing bras, bra pads, breast |
15 | | shells, and other similar products; and (5) creams, |
16 | | ointments, and other similar products that relieve |
17 | | breastfeeding-related symptoms or conditions of the |
18 | | breasts or nipples, unless sold as part of a breast pump |
19 | | kit that is pre-packaged by the breast pump manufacturer |
20 | | or distributor. |
21 | | "Breast pump kit" means a kit that: (1) contains no |
22 | | more than a breast pump, breast pump collection and |
23 | | storage supplies, a rechargeable battery for operating the |
24 | | breast pump, a breastmilk cooler, bottle stands, ice |
25 | | packs, and a breast pump carrying case; and (2) is |
26 | | pre-packaged as a breast pump kit by the breast pump |
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1 | | manufacturer or distributor. |
2 | | (42) Tangible personal property sold by or on behalf of |
3 | | the State Treasurer pursuant to the Revised Uniform Unclaimed |
4 | | Property Act. This item (42) is exempt from the provisions of |
5 | | Section 3-90. |
6 | | (43) Beginning on January 1, 2024, tangible personal |
7 | | property purchased by an active duty member of the armed |
8 | | forces of the United States who presents valid military |
9 | | identification and purchases the property using a form of |
10 | | payment where the federal government is the payor. The member |
11 | | of the armed forces must complete, at the point of sale, a form |
12 | | prescribed by the Department of Revenue documenting that the |
13 | | transaction is eligible for the exemption under this |
14 | | paragraph. Retailers must keep the form as documentation of |
15 | | the exemption in their records for a period of not less than 6 |
16 | | years. "Armed forces of the United States" means the United |
17 | | States Army, Navy, Air Force, Space Force, Marine Corps, or |
18 | | Coast Guard. This paragraph is exempt from the provisions of |
19 | | Section 3-90. |
20 | | (Source: P.A. 102-16, eff. 6-17-21; 102-700, Article 70, |
21 | | Section 70-5, eff. 4-19-22; 102-700, Article 75, Section 75-5, |
22 | | eff. 4-19-22; 102-1026, eff. 5-27-22; 103-9, Article 5, |
23 | | Section 5-5, eff. 6-7-23; 103-9, Article 15, Section 15-5, |
24 | | eff. 6-7-23; 103-154, eff. 6-30-23; 103-384, eff. 1-1-24; |
25 | | revised 12-12-23.) |
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1 | | Section 45. The Service Use Tax Act is amended by changing |
2 | | Section 3-5 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 |
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. |
6 | | (4) Legal tender, currency, medallions, or gold or silver |
7 | | coinage issued by the State of Illinois, the government of the |
8 | | United States of America, or the government of any foreign |
9 | | country, and bullion. |
10 | | (5) Until July 1, 2003 and beginning again on September 1, |
11 | | 2004 through August 30, 2014, graphic arts machinery and |
12 | | equipment, including repair and replacement parts, both new |
13 | | and used, and including that manufactured on special order or |
14 | | purchased for lease, certified by the purchaser to be used |
15 | | primarily for graphic arts production. Equipment includes |
16 | | chemicals or chemicals acting as catalysts but only if the |
17 | | chemicals or chemicals acting as catalysts effect a direct and |
18 | | immediate change upon a graphic arts product. Beginning on |
19 | | July 1, 2017, graphic arts machinery and equipment is included |
20 | | in the manufacturing and assembling machinery and equipment |
21 | | exemption under Section 2 of this Act. |
22 | | (6) Personal property purchased from a teacher-sponsored |
23 | | student organization affiliated with an elementary or |
24 | | secondary school located in Illinois. |
25 | | (7) Farm machinery and equipment, both new and used, |
26 | | including that manufactured on special order, certified by the |
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1 | | purchaser to be used primarily for production agriculture or |
2 | | State or federal agricultural programs, including individual |
3 | | replacement parts for the machinery and equipment, including |
4 | | machinery and equipment purchased for lease, and including |
5 | | implements of husbandry defined in Section 1-130 of the |
6 | | Illinois Vehicle Code, farm machinery and agricultural |
7 | | chemical and fertilizer spreaders, and nurse wagons required |
8 | | to be registered under Section 3-809 of the Illinois Vehicle |
9 | | Code, but excluding other motor vehicles required to be |
10 | | registered under the Illinois Vehicle Code. Horticultural |
11 | | polyhouses or hoop houses used for propagating, growing, or |
12 | | overwintering plants shall be considered farm machinery and |
13 | | equipment under this item (7). Agricultural chemical tender |
14 | | tanks and dry boxes shall include units sold separately from a |
15 | | motor vehicle required to be licensed and units sold mounted |
16 | | on a motor vehicle required to be licensed if the selling price |
17 | | of the tender is separately stated. |
18 | | Farm machinery and equipment shall include precision |
19 | | farming equipment that is installed or purchased to be |
20 | | installed on farm machinery and equipment , including, but not |
21 | | limited to, tractors, harvesters, sprayers, planters, seeders, |
22 | | or spreaders. Precision farming equipment includes, but is not |
23 | | limited to, soil testing sensors, computers, monitors, |
24 | | software, global positioning and mapping systems, and other |
25 | | such equipment. |
26 | | Farm machinery and equipment also includes computers, |
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1 | | sensors, software, and related equipment used primarily in the |
2 | | computer-assisted operation of production agriculture |
3 | | facilities, equipment, and activities such as, but not limited |
4 | | to, the collection, monitoring, and correlation of animal and |
5 | | crop data for the purpose of formulating animal diets and |
6 | | agricultural chemicals. |
7 | | Beginning on January 1, 2024, farm machinery and equipment |
8 | | also includes electrical power generation equipment used |
9 | | primarily for production agriculture. |
10 | | This item (7) is exempt from the provisions of Section |
11 | | 3-75. |
12 | | (8) Until June 30, 2013, fuel and petroleum products sold |
13 | | to or used by an air common carrier, certified by the carrier |
14 | | to be used for consumption, shipment, or storage in the |
15 | | conduct of its business as an air common carrier, for a flight |
16 | | destined for or returning from a location or locations outside |
17 | | the United States without regard to previous or subsequent |
18 | | domestic stopovers. |
19 | | Beginning July 1, 2013, fuel and petroleum products sold |
20 | | to or used by an air carrier, certified by the carrier to be |
21 | | used for consumption, shipment, or storage in the conduct of |
22 | | its business as an air common carrier, for a flight that (i) is |
23 | | engaged in foreign trade or is engaged in trade between the |
24 | | United States and any of its possessions and (ii) transports |
25 | | at least one individual or package for hire from the city of |
26 | | origination to the city of final destination on the same |
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1 | | aircraft, without regard to a change in the flight number of |
2 | | that aircraft. |
3 | | (9) Proceeds of mandatory service charges separately |
4 | | stated on customers' bills for the purchase and consumption of |
5 | | food and beverages acquired as an incident to the purchase of a |
6 | | service from a serviceman, to the extent that the proceeds of |
7 | | the 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) Proceeds from the sale of photoprocessing machinery |
23 | | and equipment, including repair and replacement parts, both |
24 | | new and used, including that manufactured on special order, |
25 | | certified by the purchaser to be used primarily for |
26 | | photoprocessing, and including photoprocessing machinery and |
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1 | | equipment purchased for lease. |
2 | | (12) Until July 1, 2028, coal and aggregate exploration, |
3 | | mining, off-highway hauling, processing, maintenance, and |
4 | | reclamation equipment, including replacement parts and |
5 | | equipment, and including equipment purchased for lease, but |
6 | | excluding motor vehicles required to be registered under the |
7 | | Illinois Vehicle Code. The changes made to this Section by |
8 | | Public Act 97-767 apply on and after July 1, 2003, but no claim |
9 | | for credit or refund is allowed on or after August 16, 2013 |
10 | | (the effective date of Public Act 98-456) for such taxes paid |
11 | | during the period beginning July 1, 2003 and ending on August |
12 | | 16, 2013 (the effective date of Public Act 98-456). |
13 | | (13) Semen used for artificial insemination of livestock |
14 | | for direct agricultural production. |
15 | | (14) Horses, or interests in horses, registered with and |
16 | | meeting the requirements of any of the Arabian Horse Club |
17 | | Registry of America, Appaloosa Horse Club, American Quarter |
18 | | Horse Association, United States Trotting Association, or |
19 | | Jockey Club, as appropriate, used for purposes of breeding or |
20 | | racing for prizes. This item (14) is exempt from the |
21 | | provisions of Section 3-75, and the exemption provided for |
22 | | under this item (14) applies for all periods beginning May 30, |
23 | | 1995, but no claim for credit or refund is allowed on or after |
24 | | January 1, 2008 (the effective date of Public Act 95-88) for |
25 | | such taxes paid during the period beginning May 30, 2000 and |
26 | | ending on January 1, 2008 (the effective date of Public Act |
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1 | | 95-88). |
2 | | (15) Computers and communications equipment utilized for |
3 | | any hospital purpose and equipment used in the diagnosis, |
4 | | analysis, or treatment of hospital patients purchased by a |
5 | | lessor who leases the equipment, under a lease of one year or |
6 | | longer executed or in effect at the time the lessor would |
7 | | otherwise be subject to the tax imposed by this Act, to a |
8 | | hospital that has been issued an active tax exemption |
9 | | identification number by the Department under Section 1g of |
10 | | the Retailers' Occupation Tax Act. If the equipment is leased |
11 | | in a manner that does not qualify for this exemption or is used |
12 | | in any other non-exempt manner, the lessor shall be liable for |
13 | | the tax imposed under this Act or the Use Tax Act, as the case |
14 | | may be, based on the fair market value of the property at the |
15 | | time the non-qualifying use occurs. No lessor shall collect or |
16 | | attempt to collect an amount (however designated) that |
17 | | purports to reimburse that lessor for the tax imposed by this |
18 | | Act or the Use Tax Act, as the case may be, if the tax has not |
19 | | been paid by the lessor. If a lessor improperly collects any |
20 | | such amount from the lessee, the lessee shall have a legal |
21 | | right to claim a refund of that amount from the lessor. If, |
22 | | however, that amount is not refunded to the lessee for any |
23 | | reason, the lessor is liable to pay that amount to the |
24 | | Department. |
25 | | (16) Personal property purchased by a lessor who leases |
26 | | the property, under a lease of one year or longer executed or |
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1 | | in effect at the time the lessor would otherwise be subject to |
2 | | the tax imposed by this Act, to a governmental body that has |
3 | | been issued an active tax exemption identification number by |
4 | | the Department under Section 1g of the Retailers' Occupation |
5 | | Tax Act. If the property is leased in a manner that does not |
6 | | qualify for this exemption or is used in any other non-exempt |
7 | | manner, the lessor shall be liable for the tax imposed under |
8 | | this Act or the Use Tax Act, as the case may be, based on the |
9 | | fair market value of the property at the time the |
10 | | non-qualifying use occurs. No lessor shall collect or attempt |
11 | | to collect an amount (however designated) that purports to |
12 | | reimburse that lessor for the tax imposed by this Act or the |
13 | | Use Tax Act, as the case may be, if the tax has not been paid |
14 | | by the lessor. If a lessor improperly collects any such amount |
15 | | from the lessee, the lessee shall have a legal right to claim a |
16 | | refund of that amount from the lessor. If, however, that |
17 | | amount is not refunded to the lessee for any reason, the lessor |
18 | | is liable to pay that amount to the Department. |
19 | | (17) 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 |
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1 | | number by the Department that assists victims of the disaster |
2 | | who reside within the declared disaster area. |
3 | | (18) 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 | | (19) 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 3-75. |
20 | | (20) 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, |
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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 | | (21) 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 3-75. |
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1 | | (22) 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 3-75. |
11 | | (23) Beginning August 23, 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 | | (24) 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 |
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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 Use Tax Act, as the case |
11 | | may be, based on the fair market value of the property at the |
12 | | time the nonqualifying 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. This paragraph is exempt from the provisions of |
22 | | Section 3-75. |
23 | | (25) 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 |
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1 | | subject to the tax imposed by this Act, to a governmental body |
2 | | that has been issued an active 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 is used in any other |
6 | | nonexempt manner, the lessor shall be liable for the tax |
7 | | imposed under this Act or the Use Tax Act, as the case may be, |
8 | | based on the fair market value of the property at the time the |
9 | | nonqualifying use occurs. No lessor shall collect or attempt |
10 | | to collect an amount (however designated) that purports to |
11 | | reimburse that lessor for the tax imposed by this Act or the |
12 | | Use Tax Act, as the case may be, if the tax has not been paid |
13 | | by the lessor. If a lessor improperly collects any such amount |
14 | | from the lessee, the lessee shall have a legal right to claim a |
15 | | refund of that amount from the lessor. If, however, that |
16 | | amount is not refunded to the lessee for any reason, the lessor |
17 | | is liable to pay that amount to the Department. This paragraph |
18 | | is exempt from the provisions of Section 3-75. |
19 | | (26) Beginning January 1, 2008, tangible personal property |
20 | | used in the construction or maintenance of a community water |
21 | | supply, as defined under Section 3.145 of the Environmental |
22 | | Protection Act, that is operated by a not-for-profit |
23 | | corporation that holds a valid water supply permit issued |
24 | | under Title IV of the Environmental Protection Act. This |
25 | | paragraph is exempt from the provisions of Section 3-75. |
26 | | (27) Beginning January 1, 2010 and continuing through |
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1 | | December 31, 2029, materials, parts, equipment, components, |
2 | | and furnishings incorporated into or upon an aircraft as part |
3 | | of the modification, refurbishment, completion, replacement, |
4 | | repair, or maintenance of the aircraft. This exemption |
5 | | includes consumable supplies used in the modification, |
6 | | refurbishment, completion, replacement, repair, and |
7 | | maintenance of aircraft. However, until January 1, 2024, this |
8 | | exemption excludes any materials, parts, equipment, |
9 | | components, and consumable supplies used in the modification, |
10 | | replacement, repair, and maintenance of aircraft engines or |
11 | | power plants, whether such engines or power plants are |
12 | | installed or uninstalled upon any such aircraft. "Consumable |
13 | | supplies" include, but are not limited to, adhesive, tape, |
14 | | sandpaper, general purpose lubricants, cleaning solution, |
15 | | latex gloves, and protective films. |
16 | | Beginning January 1, 2010 and continuing through December |
17 | | 31, 2023, this exemption applies only to the use of qualifying |
18 | | tangible personal property transferred incident to the |
19 | | modification, refurbishment, completion, replacement, repair, |
20 | | or maintenance of aircraft by persons who (i) hold an Air |
21 | | Agency Certificate and are empowered to operate an approved |
22 | | repair station by the Federal Aviation Administration, (ii) |
23 | | have a Class IV Rating, and (iii) conduct operations in |
24 | | accordance with Part 145 of the Federal Aviation Regulations. |
25 | | From January 1, 2024 through December 31, 2029, this exemption |
26 | | applies only to the use of qualifying tangible personal |
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1 | | property by: (A) persons who modify, refurbish, complete, |
2 | | repair, replace, or maintain aircraft and who (i) hold an Air |
3 | | Agency Certificate and are empowered to operate an approved |
4 | | repair station by the Federal Aviation Administration, (ii) |
5 | | have a Class IV Rating, and (iii) conduct operations in |
6 | | accordance with Part 145 of the Federal Aviation Regulations; |
7 | | and (B) persons who engage in the modification, replacement, |
8 | | repair, and maintenance of aircraft engines or power plants |
9 | | without regard to whether or not those persons meet the |
10 | | qualifications of item (A). |
11 | | The exemption does not include aircraft operated by a |
12 | | commercial air carrier providing scheduled passenger air |
13 | | service pursuant to authority issued under Part 121 or Part |
14 | | 129 of the Federal Aviation Regulations. The changes made to |
15 | | this paragraph (27) by Public Act 98-534 are declarative of |
16 | | existing law. It is the intent of the General Assembly that the |
17 | | exemption under this paragraph (27) applies continuously from |
18 | | January 1, 2010 through December 31, 2024; however, no claim |
19 | | for credit or refund is allowed for taxes paid as a result of |
20 | | the disallowance of this exemption on or after January 1, 2015 |
21 | | and prior to February 5, 2020 (the effective date of Public Act |
22 | | 101-629). |
23 | | (28) Tangible personal property purchased by a |
24 | | public-facilities corporation, as described in Section |
25 | | 11-65-10 of the Illinois Municipal Code, for purposes of |
26 | | constructing or furnishing a municipal convention hall, but |
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1 | | only if the legal title to the municipal convention hall is |
2 | | transferred to the municipality without any further |
3 | | consideration by or on behalf of the municipality at the time |
4 | | of the completion of the municipal convention hall or upon the |
5 | | retirement or redemption of any bonds or other debt |
6 | | instruments issued by the public-facilities corporation in |
7 | | connection with the development of the municipal convention |
8 | | hall. This exemption includes existing public-facilities |
9 | | corporations as provided in Section 11-65-25 of the Illinois |
10 | | Municipal Code. This paragraph is exempt from the provisions |
11 | | of Section 3-75. |
12 | | (29) Beginning January 1, 2017 and through December 31, |
13 | | 2026, menstrual pads, tampons, and menstrual cups. |
14 | | (30) Tangible personal property transferred to a purchaser |
15 | | who is exempt from the tax imposed by this Act by operation of |
16 | | federal law. This paragraph is exempt from the provisions of |
17 | | Section 3-75. |
18 | | (31) Qualified tangible personal property used in the |
19 | | construction or operation of a data center that has been |
20 | | granted a certificate of exemption by the Department of |
21 | | Commerce and Economic Opportunity, whether that tangible |
22 | | personal property is purchased by the owner, operator, or |
23 | | tenant of the data center or by a contractor or subcontractor |
24 | | of the owner, operator, or tenant. Data centers that would |
25 | | have qualified for a certificate of exemption prior to January |
26 | | 1, 2020 had Public Act 101-31 been in effect, may apply for and |
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1 | | obtain an exemption for subsequent purchases of computer |
2 | | equipment or enabling software purchased or leased to upgrade, |
3 | | supplement, or replace computer equipment or enabling software |
4 | | purchased or leased in the original investment that would have |
5 | | qualified. |
6 | | The Department of Commerce and Economic Opportunity shall |
7 | | grant a certificate of exemption under this item (31) to |
8 | | qualified data centers as defined by Section 605-1025 of the |
9 | | Department of Commerce and Economic Opportunity Law of the |
10 | | Civil Administrative Code of Illinois. |
11 | | For the purposes of this item (31): |
12 | | "Data center" means a building or a series of |
13 | | buildings rehabilitated or constructed to house working |
14 | | servers in one physical location or multiple sites within |
15 | | 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; 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 |
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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 computer |
10 | | data center. The term "qualified tangible personal |
11 | | property" also includes building materials physically |
12 | | incorporated into in to the qualifying data center. To |
13 | | document the exemption allowed under this Section, the |
14 | | retailer must obtain from the purchaser a copy of the |
15 | | certificate of eligibility issued by the Department of |
16 | | Commerce and Economic Opportunity. |
17 | | This item (31) is exempt from the provisions of Section |
18 | | 3-75. |
19 | | (32) Beginning July 1, 2022, breast pumps, breast pump |
20 | | collection and storage supplies, and breast pump kits. This |
21 | | item (32) is exempt from the provisions of Section 3-75. As |
22 | | used in this item (32): |
23 | | "Breast pump" means an electrically controlled or |
24 | | manually controlled pump device designed or marketed to be |
25 | | used to express milk from a human breast during lactation, |
26 | | including the pump device and any battery, AC adapter, or |
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1 | | other power supply unit that is used to power the pump |
2 | | device and is packaged and sold with the pump device at the |
3 | | time of sale. |
4 | | "Breast pump collection and storage supplies" means |
5 | | items of tangible personal property designed or marketed |
6 | | to be used in conjunction with a breast pump to collect |
7 | | milk expressed from a human breast and to store collected |
8 | | milk until it is ready for consumption. |
9 | | "Breast pump collection and storage supplies" |
10 | | includes, but is not limited to: breast shields and breast |
11 | | shield connectors; breast pump tubes and tubing adapters; |
12 | | breast pump valves and membranes; backflow protectors and |
13 | | backflow protector adaptors; bottles and bottle caps |
14 | | specific to the operation of the breast pump; and breast |
15 | | milk storage bags. |
16 | | "Breast pump collection and storage supplies" does not |
17 | | include: (1) bottles and bottle caps not specific to the |
18 | | operation of the breast pump; (2) breast pump travel bags |
19 | | and other similar carrying accessories, including ice |
20 | | packs, labels, and other similar products; (3) breast pump |
21 | | cleaning supplies; (4) nursing bras, bra pads, breast |
22 | | shells, and other similar products; and (5) creams, |
23 | | ointments, and other similar products that relieve |
24 | | breastfeeding-related symptoms or conditions of the |
25 | | breasts or nipples, unless sold as part of a breast pump |
26 | | kit that is pre-packaged by the breast pump manufacturer |
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1 | | or distributor. |
2 | | "Breast pump kit" means a kit that: (1) contains no |
3 | | more than a breast pump, breast pump collection and |
4 | | storage supplies, a rechargeable battery for operating the |
5 | | breast pump, a breastmilk cooler, bottle stands, ice |
6 | | packs, and a breast pump carrying case; and (2) is |
7 | | pre-packaged as a breast pump kit by the breast pump |
8 | | manufacturer or distributor. |
9 | | (33) Tangible personal property sold by or on behalf of |
10 | | the State Treasurer pursuant to the Revised Uniform Unclaimed |
11 | | Property Act. This item (33) is exempt from the provisions of |
12 | | Section 3-75. |
13 | | (34) Beginning on January 1, 2024, tangible personal |
14 | | property purchased by an active duty member of the armed |
15 | | forces of the United States who presents valid military |
16 | | identification and purchases the property using a form of |
17 | | payment where the federal government is the payor. The member |
18 | | of the armed forces must complete, at the point of sale, a form |
19 | | prescribed by the Department of Revenue documenting that the |
20 | | transaction is eligible for the exemption under this |
21 | | paragraph. Retailers must keep the form as documentation of |
22 | | the exemption in their records for a period of not less than 6 |
23 | | years. "Armed forces of the United States" means the United |
24 | | States Army, Navy, Air Force, Space Force, Marine Corps, or |
25 | | Coast Guard. This paragraph is exempt from the provisions of |
26 | | Section 3-75. |
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1 | | (Source: P.A. 102-16, eff. 6-17-21; 102-700, Article 70, |
2 | | Section 70-10, eff. 4-19-22; 102-700, Article 75, Section |
3 | | 75-10, eff. 4-19-22; 102-1026, eff. 5-27-22; 103-9, Article 5, |
4 | | Section 5-10, eff. 6-7-23; 103-9, Article 15, Section 15-10, |
5 | | eff. 6-7-23; 103-154, eff. 6-30-23; 103-384, eff. 1-1-24; |
6 | | revised 12-12-23.) |
7 | | Section 50. The Service Occupation Tax Act is amended by |
8 | | changing Section 3-5 as follows: |
9 | | (35 ILCS 115/3-5) |
10 | | Sec. 3-5. Exemptions. The following tangible personal |
11 | | property is exempt from the tax imposed by this Act: |
12 | | (1) Personal property sold by a corporation, society, |
13 | | association, foundation, institution, or organization, other |
14 | | than a limited liability company, that is organized and |
15 | | operated as a not-for-profit service enterprise for the |
16 | | benefit of persons 65 years of age or older if the personal |
17 | | property was not purchased by the enterprise for the purpose |
18 | | of resale by the enterprise. |
19 | | (2) Personal property purchased by a not-for-profit |
20 | | Illinois county fair association for use in conducting, |
21 | | operating, or promoting the county fair. |
22 | | (3) Personal property purchased by any not-for-profit arts |
23 | | or cultural organization that establishes, by proof required |
24 | | by the Department by rule, that it has received an exemption |
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1 | | under Section 501(c)(3) of the Internal Revenue Code and that |
2 | | is organized and operated primarily for the presentation or |
3 | | support of arts or cultural programming, activities, or |
4 | | services. These organizations include, but are not limited to, |
5 | | music and dramatic arts organizations such as symphony |
6 | | orchestras and theatrical groups, arts and cultural service |
7 | | organizations, local arts councils, visual arts organizations, |
8 | | and media arts organizations. On and after July 1, 2001 (the |
9 | | effective date of Public Act 92-35), however, an entity |
10 | | otherwise eligible for this exemption shall not make tax-free |
11 | | purchases unless it has an active identification number issued |
12 | | by the Department. |
13 | | (4) Legal tender, currency, medallions, or gold or silver |
14 | | coinage issued by the State of Illinois, the government of the |
15 | | United States of America, or the government of any foreign |
16 | | country, and bullion. |
17 | | (5) Until July 1, 2003 and beginning again on September 1, |
18 | | 2004 through August 30, 2014, graphic arts machinery and |
19 | | equipment, including repair and replacement parts, both new |
20 | | and used, and including that manufactured on special order or |
21 | | purchased for lease, certified by the purchaser to be used |
22 | | primarily for graphic arts production. Equipment includes |
23 | | chemicals or chemicals acting as catalysts but only if the |
24 | | chemicals or chemicals acting as catalysts effect a direct and |
25 | | immediate change upon a graphic arts product. Beginning on |
26 | | July 1, 2017, graphic arts machinery and equipment is included |
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1 | | in the manufacturing and assembling machinery and equipment |
2 | | exemption under Section 2 of this Act. |
3 | | (6) Personal property sold by a teacher-sponsored student |
4 | | organization affiliated with an elementary or secondary school |
5 | | located in Illinois. |
6 | | (7) Farm machinery and equipment, both new and used, |
7 | | including that manufactured on special order, certified by the |
8 | | purchaser to be used primarily for production agriculture or |
9 | | State or federal agricultural programs, including individual |
10 | | replacement parts for the machinery and equipment, including |
11 | | machinery and equipment purchased for lease, and including |
12 | | implements of husbandry defined in Section 1-130 of the |
13 | | Illinois Vehicle Code, farm machinery and agricultural |
14 | | chemical and fertilizer spreaders, and nurse wagons required |
15 | | to be registered under Section 3-809 of the Illinois Vehicle |
16 | | Code, but excluding other motor vehicles required to be |
17 | | registered under the Illinois Vehicle Code. Horticultural |
18 | | polyhouses or hoop houses used for propagating, growing, or |
19 | | overwintering plants shall be considered farm machinery and |
20 | | equipment under this item (7). Agricultural chemical tender |
21 | | tanks and dry boxes shall include units sold separately from a |
22 | | motor vehicle required to be licensed and units sold mounted |
23 | | on a motor vehicle required to be licensed if the selling price |
24 | | of the tender is separately stated. |
25 | | Farm machinery and equipment shall include precision |
26 | | farming equipment that is installed or purchased to be |
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1 | | installed on farm machinery and equipment , including, but not |
2 | | limited to, tractors, harvesters, sprayers, planters, seeders, |
3 | | or spreaders. Precision farming equipment includes, but is not |
4 | | limited to, soil testing sensors, computers, monitors, |
5 | | software, global positioning and mapping systems, and other |
6 | | such equipment. |
7 | | Farm machinery and equipment also includes computers, |
8 | | sensors, software, and related equipment used primarily in the |
9 | | computer-assisted operation of production agriculture |
10 | | facilities, equipment, and activities such as, but not limited |
11 | | to, the collection, monitoring, and correlation of animal and |
12 | | crop data for the purpose of formulating animal diets and |
13 | | agricultural chemicals. |
14 | | Beginning on January 1, 2024, farm machinery and equipment |
15 | | also includes electrical power generation equipment used |
16 | | primarily for production agriculture. |
17 | | This item (7) is exempt from the provisions of Section |
18 | | 3-55. |
19 | | (8) Until June 30, 2013, fuel and petroleum products sold |
20 | | to or used by an air common carrier, certified by the carrier |
21 | | to be used for consumption, shipment, or storage in the |
22 | | conduct of its business as an air common carrier, for a flight |
23 | | destined for or returning from a location or locations outside |
24 | | the United States without regard to previous or subsequent |
25 | | domestic stopovers. |
26 | | Beginning July 1, 2013, fuel and petroleum products sold |
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1 | | to or used by an air carrier, certified by the carrier to be |
2 | | used for consumption, shipment, or storage in the conduct of |
3 | | its business as an air common carrier, for a flight that (i) is |
4 | | engaged in foreign trade or is engaged in trade between the |
5 | | United States and any of its possessions and (ii) transports |
6 | | at least one individual or package for hire from the city of |
7 | | origination to the city of final destination on the same |
8 | | aircraft, without regard to a change in the flight number of |
9 | | that aircraft. |
10 | | (9) Proceeds of mandatory service charges separately |
11 | | stated on customers' bills for the purchase and consumption of |
12 | | food and beverages, to the extent that the proceeds of the |
13 | | service charge are in fact turned over as tips or as a |
14 | | substitute for tips to the employees who participate directly |
15 | | in preparing, serving, hosting or cleaning up the food or |
16 | | beverage function with respect to which the service charge is |
17 | | imposed. |
18 | | (10) Until July 1, 2003, oil field exploration, drilling, |
19 | | and production equipment, including (i) rigs and parts of |
20 | | rigs, rotary rigs, cable tool rigs, and workover rigs, (ii) |
21 | | pipe and tubular goods, including casing and drill strings, |
22 | | (iii) pumps and pump-jack units, (iv) storage tanks and flow |
23 | | lines, (v) any individual replacement part for oil field |
24 | | exploration, drilling, and production equipment, and (vi) |
25 | | machinery and equipment purchased for lease; but excluding |
26 | | motor vehicles required to be registered under the Illinois |
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1 | | Vehicle Code. |
2 | | (11) Photoprocessing machinery and equipment, including |
3 | | repair and replacement parts, both new and used, including |
4 | | that manufactured on special order, certified by the purchaser |
5 | | to be used primarily for photoprocessing, and including |
6 | | photoprocessing machinery and equipment purchased for lease. |
7 | | (12) Until July 1, 2028, coal and aggregate exploration, |
8 | | mining, off-highway hauling, processing, maintenance, and |
9 | | reclamation equipment, including replacement parts and |
10 | | equipment, and including equipment purchased for lease, but |
11 | | excluding motor vehicles required to be registered under the |
12 | | Illinois Vehicle Code. The changes made to this Section by |
13 | | Public Act 97-767 apply on and after July 1, 2003, but no claim |
14 | | for credit or refund is allowed on or after August 16, 2013 |
15 | | (the effective date of Public Act 98-456) for such taxes paid |
16 | | during the period beginning July 1, 2003 and ending on August |
17 | | 16, 2013 (the effective date of Public Act 98-456). |
18 | | (13) Beginning January 1, 1992 and through June 30, 2016, |
19 | | food for human consumption that is to be consumed off the |
20 | | premises where it is sold (other than alcoholic beverages, |
21 | | soft drinks and food that has been prepared for immediate |
22 | | consumption) and prescription and non-prescription medicines, |
23 | | drugs, medical appliances, and insulin, urine testing |
24 | | materials, syringes, and needles used by diabetics, for human |
25 | | use, when purchased for use by a person receiving medical |
26 | | assistance under Article V of the Illinois Public Aid Code who |
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1 | | resides in a licensed long-term care facility, as defined in |
2 | | the Nursing Home Care Act, or in a licensed facility as defined |
3 | | in the ID/DD Community Care Act, the MC/DD Act, or the |
4 | | Specialized Mental Health Rehabilitation Act of 2013. |
5 | | (14) Semen used for artificial insemination of livestock |
6 | | for direct agricultural production. |
7 | | (15) Horses, or interests in horses, registered with and |
8 | | meeting the requirements of any of the Arabian Horse Club |
9 | | Registry of America, Appaloosa Horse Club, American Quarter |
10 | | Horse Association, United States Trotting Association, or |
11 | | Jockey Club, as appropriate, used for purposes of breeding or |
12 | | racing for prizes. This item (15) is exempt from the |
13 | | provisions of Section 3-55, and the exemption provided for |
14 | | under this item (15) applies for all periods beginning May 30, |
15 | | 1995, but no claim for credit or refund is allowed on or after |
16 | | January 1, 2008 (the effective date of Public Act 95-88) for |
17 | | such taxes paid during the period beginning May 30, 2000 and |
18 | | ending on January 1, 2008 (the effective date of Public Act |
19 | | 95-88). |
20 | | (16) Computers and communications equipment utilized for |
21 | | any hospital purpose and equipment used in the diagnosis, |
22 | | analysis, or treatment of hospital patients sold to a lessor |
23 | | who leases the equipment, under a lease of one year or longer |
24 | | executed or in effect at the time of the purchase, to a |
25 | | hospital that has been issued an active tax exemption |
26 | | identification number by the Department under Section 1g of |
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1 | | the Retailers' Occupation Tax Act. |
2 | | (17) Personal property sold to a lessor who leases the |
3 | | property, under a lease of one year or longer executed or in |
4 | | effect at the time of the purchase, to a governmental body that |
5 | | has been issued an active tax exemption identification number |
6 | | by the Department under Section 1g of the Retailers' |
7 | | Occupation Tax Act. |
8 | | (18) Beginning with taxable years ending on or after |
9 | | December 31, 1995 and ending with taxable years ending on or |
10 | | before December 31, 2004, personal property that is donated |
11 | | for disaster relief to be used in a State or federally declared |
12 | | disaster area in Illinois or bordering Illinois by a |
13 | | manufacturer or retailer that is registered in this State to a |
14 | | corporation, society, association, foundation, or institution |
15 | | that has been issued a sales tax exemption identification |
16 | | number by the Department that assists victims of the disaster |
17 | | who reside within the declared disaster area. |
18 | | (19) Beginning with taxable years ending on or after |
19 | | December 31, 1995 and ending with taxable years ending on or |
20 | | before December 31, 2004, personal property that is used in |
21 | | the performance of infrastructure repairs in this State, |
22 | | including , but not limited to , municipal roads and streets, |
23 | | access roads, bridges, sidewalks, waste disposal systems, |
24 | | water and sewer line extensions, water distribution and |
25 | | purification facilities, storm water drainage and retention |
26 | | facilities, and sewage treatment facilities, resulting from a |
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1 | | State or federally declared disaster in Illinois or bordering |
2 | | Illinois when such repairs are initiated on facilities located |
3 | | in the declared disaster area within 6 months after the |
4 | | disaster. |
5 | | (20) Beginning July 1, 1999, game or game birds sold at a |
6 | | "game breeding and hunting preserve area" as that term is used |
7 | | in the Wildlife Code. This paragraph is exempt from the |
8 | | provisions of Section 3-55. |
9 | | (21) A motor vehicle, as that term is defined in Section |
10 | | 1-146 of the Illinois Vehicle Code, that is donated to a |
11 | | corporation, limited liability company, society, association, |
12 | | foundation, or institution that is determined by the |
13 | | Department to be organized and operated exclusively for |
14 | | educational purposes. For purposes of this exemption, "a |
15 | | corporation, limited liability company, society, association, |
16 | | foundation, or institution organized and operated exclusively |
17 | | for educational purposes" means all tax-supported public |
18 | | schools, private schools that offer systematic instruction in |
19 | | useful branches of learning by methods common to public |
20 | | schools and that compare favorably in their scope and |
21 | | intensity with the course of study presented in tax-supported |
22 | | schools, and vocational or technical schools or institutes |
23 | | organized and operated exclusively to provide a course of |
24 | | study of not less than 6 weeks duration and designed to prepare |
25 | | individuals to follow a trade or to pursue a manual, |
26 | | technical, mechanical, industrial, business, or commercial |
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1 | | occupation. |
2 | | (22) Beginning January 1, 2000, personal property, |
3 | | including food, purchased through fundraising events for the |
4 | | benefit of a public or private elementary or secondary school, |
5 | | a group of those schools, or one or more school districts if |
6 | | the events are sponsored by an entity recognized by the school |
7 | | district that consists primarily of volunteers and includes |
8 | | parents and teachers of the school children. This paragraph |
9 | | does not apply to fundraising events (i) for the benefit of |
10 | | private home instruction or (ii) for which the fundraising |
11 | | entity purchases the personal property sold at the events from |
12 | | another individual or entity that sold the property for the |
13 | | purpose of resale by the fundraising entity and that profits |
14 | | from the sale to the fundraising entity. This paragraph is |
15 | | exempt from the provisions of Section 3-55. |
16 | | (23) Beginning January 1, 2000 and through December 31, |
17 | | 2001, new or used automatic vending machines that prepare and |
18 | | serve hot food and beverages, including coffee, soup, and |
19 | | other items, and replacement parts for these machines. |
20 | | Beginning January 1, 2002 and through June 30, 2003, machines |
21 | | and parts for machines used in commercial, coin-operated |
22 | | amusement and vending business if a use or occupation tax is |
23 | | paid on the gross receipts derived from the use of the |
24 | | commercial, coin-operated amusement and vending machines. This |
25 | | paragraph is exempt from the provisions of Section 3-55. |
26 | | (24) Beginning on August 2, 2001 (the effective date of |
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1 | | Public Act 92-227), computers and communications equipment |
2 | | utilized for any hospital purpose and equipment used in the |
3 | | diagnosis, analysis, or treatment of hospital patients sold to |
4 | | a lessor who leases the equipment, under a lease of one year or |
5 | | longer executed or in effect at the time of the purchase, to a |
6 | | hospital that has been issued an active tax exemption |
7 | | identification number by the Department under Section 1g of |
8 | | the Retailers' Occupation Tax Act. This paragraph is exempt |
9 | | from the provisions of Section 3-55. |
10 | | (25) Beginning on August 2, 2001 (the effective date of |
11 | | Public Act 92-227), personal property sold to a lessor who |
12 | | leases the property, under a lease of one year or longer |
13 | | executed or in effect at the time of the purchase, to a |
14 | | governmental body that has been issued an active tax exemption |
15 | | identification number by the Department under Section 1g of |
16 | | the Retailers' Occupation Tax Act. This paragraph is exempt |
17 | | from the provisions of Section 3-55. |
18 | | (26) Beginning on January 1, 2002 and through June 30, |
19 | | 2016, tangible personal property purchased from an Illinois |
20 | | retailer by a taxpayer engaged in centralized purchasing |
21 | | activities in Illinois who will, upon receipt of the property |
22 | | in Illinois, temporarily store the property in Illinois (i) |
23 | | for the purpose of subsequently transporting it outside this |
24 | | State for use or consumption thereafter solely outside this |
25 | | State or (ii) for the purpose of being processed, fabricated, |
26 | | or manufactured into, attached to, or incorporated into other |
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1 | | tangible personal property to be transported outside this |
2 | | State and thereafter used or consumed solely outside this |
3 | | State. The Director of Revenue shall, pursuant to rules |
4 | | adopted in accordance with the Illinois Administrative |
5 | | Procedure Act, issue a permit to any taxpayer in good standing |
6 | | with the Department who is eligible for the exemption under |
7 | | this paragraph (26). The permit issued under this paragraph |
8 | | (26) shall authorize the holder, to the extent and in the |
9 | | manner specified in the rules adopted under this Act, to |
10 | | purchase tangible personal property from a retailer exempt |
11 | | from the taxes imposed by this Act. Taxpayers shall maintain |
12 | | all necessary books and records to substantiate the use and |
13 | | consumption of all such tangible personal property outside of |
14 | | the State of Illinois. |
15 | | (27) Beginning January 1, 2008, tangible personal property |
16 | | used in the construction or maintenance of a community water |
17 | | supply, as defined under Section 3.145 of the Environmental |
18 | | Protection Act, that is operated by a not-for-profit |
19 | | corporation that holds a valid water supply permit issued |
20 | | under Title IV of the Environmental Protection Act. This |
21 | | paragraph is exempt from the provisions of Section 3-55. |
22 | | (28) Tangible personal property sold to a |
23 | | public-facilities corporation, as described in Section |
24 | | 11-65-10 of the Illinois Municipal Code, for purposes of |
25 | | constructing or furnishing a municipal convention hall, but |
26 | | only if the legal title to the municipal convention hall is |
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1 | | transferred to the municipality without any further |
2 | | consideration by or on behalf of the municipality at the time |
3 | | of the completion of the municipal convention hall or upon the |
4 | | retirement or redemption of any bonds or other debt |
5 | | instruments issued by the public-facilities corporation in |
6 | | connection with the development of the municipal convention |
7 | | hall. This exemption includes existing public-facilities |
8 | | corporations as provided in Section 11-65-25 of the Illinois |
9 | | Municipal Code. This paragraph is exempt from the provisions |
10 | | of Section 3-55. |
11 | | (29) Beginning January 1, 2010 and continuing through |
12 | | December 31, 2029, materials, parts, equipment, components, |
13 | | and furnishings incorporated into or upon an aircraft as part |
14 | | of the modification, refurbishment, completion, replacement, |
15 | | repair, or maintenance of the aircraft. This exemption |
16 | | includes consumable supplies used in the modification, |
17 | | refurbishment, completion, replacement, repair, and |
18 | | maintenance of aircraft. However, until January 1, 2024, this |
19 | | exemption excludes any materials, parts, equipment, |
20 | | components, and consumable supplies used in the modification, |
21 | | replacement, repair, and maintenance of aircraft engines or |
22 | | power plants, whether such engines or power plants are |
23 | | installed or uninstalled upon any such aircraft. "Consumable |
24 | | supplies" include, but are not limited to, adhesive, tape, |
25 | | sandpaper, general purpose lubricants, cleaning solution, |
26 | | latex gloves, and protective films. |
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1 | | Beginning January 1, 2010 and continuing through December |
2 | | 31, 2023, this exemption applies only to the transfer of |
3 | | qualifying tangible personal property incident to the |
4 | | modification, refurbishment, completion, replacement, repair, |
5 | | or maintenance of an aircraft by persons who (i) hold an Air |
6 | | Agency Certificate and are empowered to operate an approved |
7 | | repair station by the Federal Aviation Administration, (ii) |
8 | | have a Class IV Rating, and (iii) conduct operations in |
9 | | accordance with Part 145 of the Federal Aviation Regulations. |
10 | | The exemption does not include aircraft operated by a |
11 | | commercial air carrier providing scheduled passenger air |
12 | | service pursuant to authority issued under Part 121 or Part |
13 | | 129 of the Federal Aviation Regulations. From January 1, 2024 |
14 | | through December 31, 2029, this exemption applies only to the |
15 | | use of qualifying tangible personal property by: (A) persons |
16 | | who modify, refurbish, complete, repair, replace, or maintain |
17 | | aircraft and who (i) hold an Air Agency Certificate and are |
18 | | empowered to operate an approved repair station by the Federal |
19 | | Aviation Administration, (ii) have a Class IV Rating, and |
20 | | (iii) conduct operations in accordance with Part 145 of the |
21 | | Federal Aviation Regulations; and (B) persons who engage in |
22 | | the modification, replacement, repair, and maintenance of |
23 | | aircraft engines or power plants without regard to whether or |
24 | | not those persons meet the qualifications of item (A). |
25 | | The changes made to this paragraph (29) by Public Act |
26 | | 98-534 are declarative of existing law. It is the intent of the |
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1 | | General Assembly that the exemption under this paragraph (29) |
2 | | applies continuously from January 1, 2010 through December 31, |
3 | | 2024; however, no claim for credit or refund is allowed for |
4 | | taxes paid as a result of the disallowance of this exemption on |
5 | | or after January 1, 2015 and prior to February 5, 2020 (the |
6 | | effective date of Public Act 101-629). |
7 | | (30) Beginning January 1, 2017 and through December 31, |
8 | | 2026, menstrual pads, tampons, and menstrual cups. |
9 | | (31) Tangible personal property transferred to a purchaser |
10 | | who is exempt from tax by operation of federal law. This |
11 | | paragraph is exempt from the provisions of Section 3-55. |
12 | | (32) Qualified tangible personal property used in the |
13 | | construction or operation of a data center that has been |
14 | | granted a certificate of exemption by the Department of |
15 | | Commerce and Economic Opportunity, whether that tangible |
16 | | personal property is purchased by the owner, operator, or |
17 | | tenant of the data center or by a contractor or subcontractor |
18 | | of the owner, operator, or tenant. Data centers that would |
19 | | have qualified for a certificate of exemption prior to January |
20 | | 1, 2020 had Public Act 101-31 been in effect, may apply for and |
21 | | obtain an exemption for subsequent purchases of computer |
22 | | equipment or enabling software purchased or leased to upgrade, |
23 | | supplement, or replace computer equipment or enabling software |
24 | | purchased or leased in the original investment that would have |
25 | | qualified. |
26 | | The Department of Commerce and Economic Opportunity shall |
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1 | | grant a certificate of exemption under this item (32) to |
2 | | qualified data centers as defined by Section 605-1025 of the |
3 | | Department of Commerce and Economic Opportunity Law of the |
4 | | Civil Administrative Code of Illinois. |
5 | | For the purposes of this item (32): |
6 | | "Data center" means a building or a series of |
7 | | buildings rehabilitated or constructed to house working |
8 | | servers in one physical location or multiple sites within |
9 | | the State of Illinois. |
10 | | "Qualified tangible personal property" means: |
11 | | electrical systems and equipment; climate control and |
12 | | chilling equipment and systems; mechanical systems and |
13 | | equipment; monitoring and secure systems; emergency |
14 | | generators; hardware; computers; servers; data storage |
15 | | devices; network connectivity equipment; racks; cabinets; |
16 | | telecommunications cabling infrastructure; raised floor |
17 | | systems; peripheral components or systems; software; |
18 | | mechanical, electrical, or plumbing systems; battery |
19 | | systems; cooling systems and towers; temperature control |
20 | | systems; other cabling; and other data center |
21 | | infrastructure equipment and systems necessary to operate |
22 | | qualified tangible personal property, including fixtures; |
23 | | and component parts of any of the foregoing, including |
24 | | installation, maintenance, repair, refurbishment, and |
25 | | replacement of qualified tangible personal property to |
26 | | generate, transform, transmit, distribute, or manage |
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1 | | electricity necessary to operate qualified tangible |
2 | | personal property; and all other tangible personal |
3 | | property that is essential to the operations of a computer |
4 | | data center. The term "qualified tangible personal |
5 | | property" also includes building materials physically |
6 | | incorporated into in to the qualifying data center. To |
7 | | document the exemption allowed under this Section, the |
8 | | retailer must obtain from the purchaser a copy of the |
9 | | certificate of eligibility issued by the Department of |
10 | | Commerce and Economic Opportunity. |
11 | | This item (32) is exempt from the provisions of Section |
12 | | 3-55. |
13 | | (33) Beginning July 1, 2022, breast pumps, breast pump |
14 | | collection and storage supplies, and breast pump kits. This |
15 | | item (33) is exempt from the provisions of Section 3-55. As |
16 | | used in this item (33): |
17 | | "Breast pump" means an electrically controlled or |
18 | | manually controlled pump device designed or marketed to be |
19 | | used to express milk from a human breast during lactation, |
20 | | including the pump device and any battery, AC adapter, or |
21 | | other power supply unit that is used to power the pump |
22 | | device and is packaged and sold with the pump device at the |
23 | | time of sale. |
24 | | "Breast pump collection and storage supplies" means |
25 | | items of tangible personal property designed or marketed |
26 | | to be used in conjunction with a breast pump to collect |
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1 | | milk expressed from a human breast and to store collected |
2 | | milk until it is ready for consumption. |
3 | | "Breast pump collection and storage supplies" |
4 | | includes, but is not limited to: breast shields and breast |
5 | | shield connectors; breast pump tubes and tubing adapters; |
6 | | breast pump valves and membranes; backflow protectors and |
7 | | backflow protector adaptors; bottles and bottle caps |
8 | | specific to the operation of the breast pump; and breast |
9 | | milk storage bags. |
10 | | "Breast pump collection and storage supplies" does not |
11 | | include: (1) bottles and bottle caps not specific to the |
12 | | operation of the breast pump; (2) breast pump travel bags |
13 | | and other similar carrying accessories, including ice |
14 | | packs, labels, and other similar products; (3) breast pump |
15 | | cleaning supplies; (4) nursing bras, bra pads, breast |
16 | | shells, and other similar products; and (5) creams, |
17 | | ointments, and other similar products that relieve |
18 | | breastfeeding-related symptoms or conditions of the |
19 | | breasts or nipples, unless sold as part of a breast pump |
20 | | kit that is pre-packaged by the breast pump manufacturer |
21 | | or distributor. |
22 | | "Breast pump kit" means a kit that: (1) contains no |
23 | | more than a breast pump, breast pump collection and |
24 | | storage supplies, a rechargeable battery for operating the |
25 | | breast pump, a breastmilk cooler, bottle stands, ice |
26 | | packs, and a breast pump carrying case; and (2) is |
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1 | | pre-packaged as a breast pump kit by the breast pump |
2 | | manufacturer or distributor. |
3 | | (34) Tangible personal property sold by or on behalf of |
4 | | the State Treasurer pursuant to the Revised Uniform Unclaimed |
5 | | Property Act. This item (34) is exempt from the provisions of |
6 | | Section 3-55. |
7 | | (35) Beginning on January 1, 2024, tangible personal |
8 | | property purchased by an active duty member of the armed |
9 | | forces of the United States who presents valid military |
10 | | identification and purchases the property using a form of |
11 | | payment where the federal government is the payor. The member |
12 | | of the armed forces must complete, at the point of sale, a form |
13 | | prescribed by the Department of Revenue documenting that the |
14 | | transaction is eligible for the exemption under this |
15 | | paragraph. Retailers must keep the form as documentation of |
16 | | the exemption in their records for a period of not less than 6 |
17 | | years. "Armed forces of the United States" means the United |
18 | | States Army, Navy, Air Force, Space Force, Marine Corps, or |
19 | | Coast Guard. This paragraph is exempt from the provisions of |
20 | | Section 3-55. |
21 | | (Source: P.A. 102-16, eff. 6-17-21; 102-700, Article 70, |
22 | | Section 70-15, eff. 4-19-22; 102-700, Article 75, Section |
23 | | 75-15, eff. 4-19-22; 102-1026, eff. 5-27-22; 103-9, Article 5, |
24 | | Section 5-15, eff. 6-7-23; 103-9, Article 15, Section 15-15, |
25 | | eff. 6-7-23; 103-154, eff. 6-30-23; 103-384, eff. 1-1-24; |
26 | | revised 12-12-23.) |
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1 | | Section 55. The Retailers' Occupation Tax Act is amended |
2 | | by changing Section 2-5 as follows: |
3 | | (35 ILCS 120/2-5) |
4 | | Sec. 2-5. Exemptions. Gross receipts from proceeds from |
5 | | the sale of the following tangible personal property are |
6 | | exempt from the tax imposed by this Act: |
7 | | (1) Farm chemicals. |
8 | | (2) Farm machinery and equipment, both new and used, |
9 | | including that manufactured on special order, certified by |
10 | | the purchaser to be used primarily for production |
11 | | agriculture or State or federal agricultural programs, |
12 | | including individual replacement parts for the machinery |
13 | | and equipment, including machinery and equipment purchased |
14 | | for lease, and including implements of husbandry defined |
15 | | in Section 1-130 of the Illinois Vehicle Code, farm |
16 | | machinery and agricultural chemical and fertilizer |
17 | | spreaders, and nurse wagons required to be registered |
18 | | under Section 3-809 of the Illinois Vehicle Code, but |
19 | | excluding other motor vehicles required to be registered |
20 | | under the Illinois Vehicle Code. Horticultural polyhouses |
21 | | or hoop houses used for propagating, growing, or |
22 | | overwintering plants shall be considered farm machinery |
23 | | and equipment under this item (2). Agricultural chemical |
24 | | tender tanks and dry boxes shall include units sold |
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1 | | separately from a motor vehicle required to be licensed |
2 | | and units sold mounted on a motor vehicle required to be |
3 | | licensed, if the selling price of the tender is separately |
4 | | stated. |
5 | | Farm machinery and equipment shall include precision |
6 | | farming equipment that is installed or purchased to be |
7 | | installed on farm machinery and equipment including, but |
8 | | not limited to, tractors, harvesters, sprayers, planters, |
9 | | seeders, or spreaders. Precision farming equipment |
10 | | includes, but is not limited to, soil testing sensors, |
11 | | computers, monitors, software, global positioning and |
12 | | mapping systems, and other such equipment. |
13 | | Farm machinery and equipment also includes computers, |
14 | | sensors, software, and related equipment used primarily in |
15 | | the computer-assisted operation of production agriculture |
16 | | facilities, equipment, and activities such as, but not |
17 | | limited to, the collection, monitoring, and correlation of |
18 | | animal and crop data for the purpose of formulating animal |
19 | | diets and agricultural chemicals. |
20 | | Beginning on January 1, 2024, farm machinery and |
21 | | equipment also includes electrical power generation |
22 | | equipment used primarily for production agriculture. |
23 | | This item (2) is exempt from the provisions of Section |
24 | | 2-70. |
25 | | (3) Until July 1, 2003, distillation machinery and |
26 | | equipment, sold as a unit or kit, assembled or installed |
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1 | | by the retailer, certified by the user to be used only for |
2 | | the production of ethyl alcohol that will be used for |
3 | | consumption as motor fuel or as a component of motor fuel |
4 | | for the personal use of the user, and not subject to sale |
5 | | or resale. |
6 | | (4) Until July 1, 2003 and beginning again September |
7 | | 1, 2004 through August 30, 2014, graphic arts machinery |
8 | | and equipment, including repair and replacement parts, |
9 | | both new and used, and including that manufactured on |
10 | | special order or purchased for lease, certified by the |
11 | | purchaser to be used primarily for graphic arts |
12 | | production. Equipment includes chemicals or chemicals |
13 | | acting as catalysts but only if the chemicals or chemicals |
14 | | acting as catalysts effect a direct and immediate change |
15 | | upon a graphic arts product. Beginning on July 1, 2017, |
16 | | graphic arts machinery and equipment is included in the |
17 | | manufacturing and assembling machinery and equipment |
18 | | exemption under paragraph (14). |
19 | | (5) A motor vehicle that is used for automobile |
20 | | renting, as defined in the Automobile Renting Occupation |
21 | | and Use Tax Act. This paragraph is exempt from the |
22 | | provisions of Section 2-70. |
23 | | (6) Personal property sold by a teacher-sponsored |
24 | | student organization affiliated with an elementary or |
25 | | secondary school located in Illinois. |
26 | | (7) Until July 1, 2003, proceeds of that portion of |
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1 | | the selling price of a passenger car the sale of which is |
2 | | subject to the Replacement Vehicle Tax. |
3 | | (8) Personal property sold to an Illinois county fair |
4 | | association for use in conducting, operating, or promoting |
5 | | the county fair. |
6 | | (9) Personal property sold to a not-for-profit arts or |
7 | | cultural organization that establishes, by proof required |
8 | | by the Department by rule, that it has received an |
9 | | exemption under Section 501(c)(3) of the Internal Revenue |
10 | | Code and that is organized and operated primarily for the |
11 | | presentation or support of arts or cultural programming, |
12 | | activities, or services. These organizations include, but |
13 | | are not limited to, music and dramatic arts organizations |
14 | | such as symphony orchestras and theatrical groups, arts |
15 | | and cultural service organizations, local arts councils, |
16 | | visual arts organizations, and media arts organizations. |
17 | | On and after July 1, 2001 (the effective date of Public Act |
18 | | 92-35), however, an entity otherwise eligible for this |
19 | | exemption shall not make tax-free purchases unless it has |
20 | | an active identification number issued by the Department. |
21 | | (10) Personal property sold by a corporation, society, |
22 | | association, foundation, institution, or organization, |
23 | | other than a limited liability company, that is organized |
24 | | and operated as a not-for-profit service enterprise for |
25 | | the benefit of persons 65 years of age or older if the |
26 | | personal property was not purchased by the enterprise for |
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1 | | the purpose of resale by the enterprise. |
2 | | (11) Except as otherwise provided in this Section, |
3 | | personal property sold to a governmental body, to a |
4 | | corporation, society, association, foundation, or |
5 | | institution organized and operated exclusively for |
6 | | charitable, religious, or educational purposes, or to a |
7 | | not-for-profit corporation, society, association, |
8 | | foundation, institution, or organization that has no |
9 | | compensated officers or employees and that is organized |
10 | | and operated primarily for the recreation of persons 55 |
11 | | years of age or older. A limited liability company may |
12 | | qualify for the exemption under this paragraph only if the |
13 | | limited liability company is organized and operated |
14 | | exclusively for educational purposes. On and after July 1, |
15 | | 1987, however, no entity otherwise eligible for this |
16 | | exemption shall make tax-free purchases unless it has an |
17 | | active identification number issued by the Department. |
18 | | (12) (Blank). |
19 | | (12-5) On and after July 1, 2003 and through June 30, |
20 | | 2004, motor vehicles of the second division with a gross |
21 | | vehicle weight in excess of 8,000 pounds that are subject |
22 | | to the commercial distribution fee imposed under Section |
23 | | 3-815.1 of the Illinois Vehicle Code. Beginning on July 1, |
24 | | 2004 and through June 30, 2005, the use in this State of |
25 | | motor vehicles of the second division: (i) with a gross |
26 | | vehicle weight rating in excess of 8,000 pounds; (ii) that |
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1 | | are subject to the commercial distribution fee imposed |
2 | | under Section 3-815.1 of the Illinois Vehicle Code; and |
3 | | (iii) that are primarily used for commercial purposes. |
4 | | Through June 30, 2005, this exemption applies to repair |
5 | | and replacement parts added after the initial purchase of |
6 | | such a motor vehicle if that motor vehicle is used in a |
7 | | manner that would qualify for the rolling stock exemption |
8 | | otherwise provided for in this Act. For purposes of this |
9 | | paragraph, "used for commercial purposes" means the |
10 | | transportation of persons or property in furtherance of |
11 | | any commercial or industrial enterprise whether for-hire |
12 | | or not. |
13 | | (13) Proceeds from sales to owners, lessors, or |
14 | | shippers of tangible personal property that is utilized by |
15 | | interstate carriers for hire for use as rolling stock |
16 | | moving in interstate commerce and equipment operated by a |
17 | | telecommunications provider, licensed as a common carrier |
18 | | by the Federal Communications Commission, which is |
19 | | permanently installed in or affixed to aircraft moving in |
20 | | interstate commerce. |
21 | | (14) Machinery and equipment that will be used by the |
22 | | purchaser, or a lessee of the purchaser, primarily in the |
23 | | process of manufacturing or assembling tangible personal |
24 | | property for wholesale or retail sale or lease, whether |
25 | | the sale or lease is made directly by the manufacturer or |
26 | | by some other person, whether the materials used in the |
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1 | | process are owned by the manufacturer or some other |
2 | | person, or whether the sale or lease is made apart from or |
3 | | as an incident to the seller's engaging in the service |
4 | | occupation of producing machines, tools, dies, jigs, |
5 | | patterns, gauges, or other similar items of no commercial |
6 | | value on special order for a particular purchaser. The |
7 | | exemption provided by this paragraph (14) does not include |
8 | | machinery and equipment used in (i) the generation of |
9 | | electricity for wholesale or retail sale; (ii) the |
10 | | generation or treatment of natural or artificial gas for |
11 | | wholesale or retail sale that is delivered to customers |
12 | | through pipes, pipelines, or mains; or (iii) the treatment |
13 | | of water for wholesale or retail sale that is delivered to |
14 | | customers through pipes, pipelines, or mains. The |
15 | | provisions of Public Act 98-583 are declaratory of |
16 | | existing law as to the meaning and scope of this |
17 | | exemption. Beginning on July 1, 2017, the exemption |
18 | | provided by this paragraph (14) includes, but is not |
19 | | limited to, graphic arts machinery and equipment, as |
20 | | defined in paragraph (4) of this Section. |
21 | | (15) Proceeds of mandatory service charges separately |
22 | | stated on customers' bills for purchase and consumption of |
23 | | food and beverages, to the extent that the proceeds of the |
24 | | service charge are in fact turned over as tips or as a |
25 | | substitute for tips to the employees who participate |
26 | | directly in preparing, serving, hosting or cleaning up the |
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1 | | food or beverage function with respect to which the |
2 | | service charge is imposed. |
3 | | (16) Tangible personal property sold to a purchaser if |
4 | | the purchaser is exempt from use tax by operation of |
5 | | federal law. This paragraph is exempt from the provisions |
6 | | of Section 2-70. |
7 | | (17) Tangible personal property sold to a common |
8 | | carrier by rail or motor that receives the physical |
9 | | possession of the property in Illinois and that transports |
10 | | the property, or shares with another common carrier in the |
11 | | transportation of the property, out of Illinois on a |
12 | | standard uniform bill of lading showing the seller of the |
13 | | property as the shipper or consignor of the property to a |
14 | | destination outside Illinois, for use outside Illinois. |
15 | | (18) Legal tender, currency, medallions, or gold or |
16 | | silver coinage issued by the State of Illinois, the |
17 | | government of the United States of America, or the |
18 | | government of any foreign country, and bullion. |
19 | | (19) Until July 1, 2003, oil field exploration, |
20 | | drilling, and production equipment, including (i) rigs and |
21 | | parts of rigs, rotary rigs, cable tool rigs, and workover |
22 | | rigs, (ii) pipe and tubular goods, including casing and |
23 | | drill strings, (iii) pumps and pump-jack units, (iv) |
24 | | storage tanks and flow lines, (v) any individual |
25 | | replacement part for oil field exploration, drilling, and |
26 | | production equipment, and (vi) machinery and equipment |
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1 | | purchased for lease; but excluding motor vehicles required |
2 | | to be registered under the Illinois Vehicle Code. |
3 | | (20) Photoprocessing machinery and equipment, |
4 | | including repair and replacement parts, both new and used, |
5 | | including that manufactured on special order, certified by |
6 | | the purchaser to be used primarily for photoprocessing, |
7 | | and including photoprocessing machinery and equipment |
8 | | purchased for lease. |
9 | | (21) Until July 1, 2028, coal and aggregate |
10 | | exploration, mining, off-highway hauling, processing, |
11 | | maintenance, and reclamation equipment, including |
12 | | replacement parts and equipment, and including equipment |
13 | | purchased for lease, but excluding motor vehicles required |
14 | | to be registered under the Illinois Vehicle Code. The |
15 | | changes made to this Section by Public Act 97-767 apply on |
16 | | and after July 1, 2003, but no claim for credit or refund |
17 | | is allowed on or after August 16, 2013 (the effective date |
18 | | of Public Act 98-456) for such taxes paid during the |
19 | | period beginning July 1, 2003 and ending on August 16, |
20 | | 2013 (the effective date of Public Act 98-456). |
21 | | (22) Until June 30, 2013, fuel and petroleum products |
22 | | sold to or used by an air carrier, certified by the carrier |
23 | | to be used for consumption, shipment, or storage in the |
24 | | conduct of its business as an air common carrier, for a |
25 | | flight destined for or returning from a location or |
26 | | locations outside the United States without regard to |
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1 | | previous or subsequent domestic stopovers. |
2 | | Beginning July 1, 2013, fuel and petroleum products |
3 | | sold to or used by an air carrier, certified by the carrier |
4 | | to be used for consumption, shipment, or storage in the |
5 | | conduct of its business as an air common carrier, for a |
6 | | flight that (i) is engaged in foreign trade or is engaged |
7 | | in trade between the United States and any of its |
8 | | possessions and (ii) transports at least one individual or |
9 | | package for hire from the city of origination to the city |
10 | | of final destination on the same aircraft, without regard |
11 | | to a change in the flight number of that aircraft. |
12 | | (23) A transaction in which the purchase order is |
13 | | received by a florist who is located outside Illinois, but |
14 | | who has a florist located in Illinois deliver the property |
15 | | to the purchaser or the purchaser's donee in Illinois. |
16 | | (24) Fuel consumed or used in the operation of ships, |
17 | | barges, or vessels that are used primarily in or for the |
18 | | transportation of property or the conveyance of persons |
19 | | for hire on rivers bordering on this State if the fuel is |
20 | | delivered by the seller to the purchaser's barge, ship, or |
21 | | vessel while it is afloat upon that bordering river. |
22 | | (25) Except as provided in item (25-5) of this |
23 | | Section, a motor vehicle sold in this State to a |
24 | | nonresident even though the motor vehicle is delivered to |
25 | | the nonresident in this State, if the motor vehicle is not |
26 | | to be titled in this State, and if a drive-away permit is |
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1 | | issued to the motor vehicle as provided in Section 3-603 |
2 | | of the Illinois Vehicle Code or if the nonresident |
3 | | purchaser has vehicle registration plates to transfer to |
4 | | the motor vehicle upon returning to his or her home state. |
5 | | The issuance of the drive-away permit or having the |
6 | | out-of-state registration plates to be transferred is |
7 | | prima facie evidence that the motor vehicle will not be |
8 | | titled in this State. |
9 | | (25-5) The exemption under item (25) does not apply if |
10 | | the state in which the motor vehicle will be titled does |
11 | | not allow a reciprocal exemption for a motor vehicle sold |
12 | | and delivered in that state to an Illinois resident but |
13 | | titled in Illinois. The tax collected under this Act on |
14 | | the sale of a motor vehicle in this State to a resident of |
15 | | another state that does not allow a reciprocal exemption |
16 | | shall be imposed at a rate equal to the state's rate of tax |
17 | | on taxable property in the state in which the purchaser is |
18 | | a resident, except that the tax shall not exceed the tax |
19 | | that would otherwise be imposed under this Act. At the |
20 | | time of the sale, the purchaser shall execute a statement, |
21 | | signed under penalty of perjury, of his or her intent to |
22 | | title the vehicle in the state in which the purchaser is a |
23 | | resident within 30 days after the sale and of the fact of |
24 | | the payment to the State of Illinois of tax in an amount |
25 | | equivalent to the state's rate of tax on taxable property |
26 | | in his or her state of residence and shall submit the |
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1 | | statement to the appropriate tax collection agency in his |
2 | | or her state of residence. In addition, the retailer must |
3 | | retain a signed copy of the statement in his or her |
4 | | records. Nothing in this item shall be construed to |
5 | | require the removal of the vehicle from this state |
6 | | following the filing of an intent to title the vehicle in |
7 | | the purchaser's state of residence if the purchaser titles |
8 | | the vehicle in his or her state of residence within 30 days |
9 | | after the date of sale. The tax collected under this Act in |
10 | | accordance with this item (25-5) shall be proportionately |
11 | | distributed as if the tax were collected at the 6.25% |
12 | | general rate imposed under this Act. |
13 | | (25-7) Beginning on July 1, 2007, no tax is imposed |
14 | | under this Act on the sale of an aircraft, as defined in |
15 | | Section 3 of the Illinois Aeronautics Act, if all of the |
16 | | following conditions are met: |
17 | | (1) the aircraft leaves this State within 15 days |
18 | | after the later of either the issuance of the final |
19 | | billing for the sale of the aircraft, or the |
20 | | authorized approval for return to service, completion |
21 | | of the maintenance record entry, and completion of the |
22 | | test flight and ground test for inspection, as |
23 | | required by 14 CFR 91.407; |
24 | | (2) the aircraft is not based or registered in |
25 | | this State after the sale of the aircraft; and |
26 | | (3) the seller retains in his or her books and |
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1 | | records and provides to the Department a signed and |
2 | | dated certification from the purchaser, on a form |
3 | | prescribed by the Department, certifying that the |
4 | | requirements of this item (25-7) are met. The |
5 | | certificate must also include the name and address of |
6 | | the purchaser, the address of the location where the |
7 | | aircraft is to be titled or registered, the address of |
8 | | the primary physical location of the aircraft, and |
9 | | other information that the Department may reasonably |
10 | | require. |
11 | | For purposes of this item (25-7): |
12 | | "Based in this State" means hangared, stored, or |
13 | | otherwise used, excluding post-sale customizations as |
14 | | defined in this Section, for 10 or more days in each |
15 | | 12-month period immediately following the date of the sale |
16 | | of the aircraft. |
17 | | "Registered in this State" means an aircraft |
18 | | registered with the Department of Transportation, |
19 | | Aeronautics Division, or titled or registered with the |
20 | | Federal Aviation Administration to an address located in |
21 | | this State. |
22 | | This paragraph (25-7) is exempt from the provisions of |
23 | | Section 2-70. |
24 | | (26) Semen used for artificial insemination of |
25 | | livestock for direct agricultural production. |
26 | | (27) Horses, or interests in horses, registered with |
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1 | | and meeting the requirements of any of the Arabian Horse |
2 | | Club Registry of America, Appaloosa Horse Club, American |
3 | | Quarter Horse Association, United States Trotting |
4 | | Association, or Jockey Club, as appropriate, used for |
5 | | purposes of breeding or racing for prizes. This item (27) |
6 | | is exempt from the provisions of Section 2-70, and the |
7 | | exemption provided for under this item (27) applies for |
8 | | all periods beginning May 30, 1995, but no claim for |
9 | | credit or refund is allowed on or after January 1, 2008 |
10 | | (the effective date of Public Act 95-88) for such taxes |
11 | | paid during the period beginning May 30, 2000 and ending |
12 | | on January 1, 2008 (the effective date of Public Act |
13 | | 95-88). |
14 | | (28) Computers and communications equipment utilized |
15 | | for any hospital purpose and equipment used in the |
16 | | diagnosis, analysis, or treatment of hospital patients |
17 | | sold to a lessor who leases the equipment, under a lease of |
18 | | one year or longer executed or in effect at the time of the |
19 | | purchase, to a hospital that has been issued an active tax |
20 | | exemption identification number by the Department under |
21 | | Section 1g of this Act. |
22 | | (29) Personal property sold to a lessor who leases the |
23 | | property, under a lease of one year or longer executed or |
24 | | in effect at the time of the purchase, to a governmental |
25 | | body that has been issued an active tax exemption |
26 | | identification number by the Department under Section 1g |
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1 | | of this Act. |
2 | | (30) Beginning with taxable years ending on or after |
3 | | December 31, 1995 and ending with taxable years ending on |
4 | | or before December 31, 2004, personal property that is |
5 | | donated for disaster relief to be used in a State or |
6 | | federally declared disaster area in Illinois or bordering |
7 | | Illinois by a manufacturer or retailer that is registered |
8 | | in this State to a corporation, society, association, |
9 | | foundation, or institution that has been issued a sales |
10 | | tax exemption identification number by the Department that |
11 | | assists victims of the disaster who reside within the |
12 | | declared disaster area. |
13 | | (31) Beginning with taxable years ending on or after |
14 | | December 31, 1995 and ending with taxable years ending on |
15 | | or before December 31, 2004, personal property that is |
16 | | used in the performance of infrastructure repairs in this |
17 | | State, including , but not limited to , municipal roads and |
18 | | streets, access roads, bridges, sidewalks, waste disposal |
19 | | systems, water and sewer line extensions, water |
20 | | distribution and purification facilities, storm water |
21 | | drainage and retention facilities, and sewage treatment |
22 | | facilities, resulting from a State or federally declared |
23 | | disaster in Illinois or bordering Illinois when such |
24 | | repairs are initiated on facilities located in the |
25 | | declared disaster area within 6 months after the disaster. |
26 | | (32) Beginning July 1, 1999, game or game birds sold |
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1 | | at a "game breeding and hunting preserve area" as that |
2 | | term is used in the Wildlife Code. This paragraph is |
3 | | exempt from the provisions of Section 2-70. |
4 | | (33) A motor vehicle, as that term is defined in |
5 | | Section 1-146 of the Illinois Vehicle Code, that is |
6 | | donated to a corporation, limited liability company, |
7 | | society, association, foundation, or institution that is |
8 | | determined by the Department to be organized and operated |
9 | | exclusively for educational purposes. For purposes of this |
10 | | exemption, "a corporation, limited liability company, |
11 | | society, association, foundation, or institution organized |
12 | | and operated exclusively for educational purposes" means |
13 | | all tax-supported public schools, private schools that |
14 | | offer systematic instruction in useful branches of |
15 | | learning by methods common to public schools and that |
16 | | compare favorably in their scope and intensity with the |
17 | | course of study presented in tax-supported schools, and |
18 | | vocational or technical schools or institutes organized |
19 | | and operated exclusively to provide a course of study of |
20 | | not less than 6 weeks duration and designed to prepare |
21 | | individuals to follow a trade or to pursue a manual, |
22 | | technical, mechanical, industrial, business, or commercial |
23 | | occupation. |
24 | | (34) Beginning January 1, 2000, personal property, |
25 | | including food, purchased through fundraising events for |
26 | | the benefit of a public or private elementary or secondary |
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1 | | school, a group of those schools, or one or more school |
2 | | districts if the events are sponsored by an entity |
3 | | recognized by the school district that consists primarily |
4 | | of volunteers and includes parents and teachers of the |
5 | | school children. This paragraph does not apply to |
6 | | fundraising events (i) for the benefit of private home |
7 | | instruction or (ii) for which the fundraising entity |
8 | | purchases the personal property sold at the events from |
9 | | another individual or entity that sold the property for |
10 | | the purpose of resale by the fundraising entity and that |
11 | | profits from the sale to the fundraising entity. This |
12 | | paragraph is exempt from the provisions of Section 2-70. |
13 | | (35) Beginning January 1, 2000 and through December |
14 | | 31, 2001, new or used automatic vending machines that |
15 | | prepare and serve hot food and beverages, including |
16 | | coffee, soup, and other items, and replacement parts for |
17 | | these machines. Beginning January 1, 2002 and through June |
18 | | 30, 2003, machines and parts for machines used in |
19 | | commercial, coin-operated amusement and vending business |
20 | | if a use or occupation tax is paid on the gross receipts |
21 | | derived from the use of the commercial, coin-operated |
22 | | amusement and vending machines. This paragraph is exempt |
23 | | from the provisions of Section 2-70. |
24 | | (35-5) Beginning August 23, 2001 and through June 30, |
25 | | 2016, food for human consumption that is to be consumed |
26 | | off the premises where it is sold (other than alcoholic |
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1 | | beverages, soft drinks, and food that has been prepared |
2 | | for immediate consumption) and prescription and |
3 | | nonprescription medicines, drugs, medical appliances, and |
4 | | insulin, urine testing materials, syringes, and needles |
5 | | used by diabetics, for human use, when purchased for use |
6 | | by a person receiving medical assistance under Article V |
7 | | of the Illinois Public Aid Code who resides in a licensed |
8 | | long-term care facility, as defined in the Nursing Home |
9 | | Care Act, or a licensed facility as defined in the ID/DD |
10 | | Community Care Act, the MC/DD Act, or the Specialized |
11 | | Mental Health Rehabilitation Act of 2013. |
12 | | (36) Beginning August 2, 2001, computers and |
13 | | communications equipment utilized for any hospital purpose |
14 | | and equipment used in the diagnosis, analysis, or |
15 | | treatment of hospital patients sold to a lessor who leases |
16 | | the equipment, under a lease of one year or longer |
17 | | executed or in effect at the time of the purchase, to a |
18 | | hospital that has been issued an active tax exemption |
19 | | identification number by the Department under Section 1g |
20 | | of this Act. This paragraph is exempt from the provisions |
21 | | of Section 2-70. |
22 | | (37) Beginning August 2, 2001, personal property sold |
23 | | to a lessor who leases the property, under a lease of one |
24 | | year or longer executed or in effect at the time of the |
25 | | purchase, to a governmental body that has been issued an |
26 | | active tax exemption identification number by the |
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1 | | Department under Section 1g of this Act. This paragraph is |
2 | | exempt from the provisions of Section 2-70. |
3 | | (38) Beginning on January 1, 2002 and through June 30, |
4 | | 2016, tangible personal property purchased from an |
5 | | Illinois retailer by a taxpayer engaged in centralized |
6 | | purchasing activities in Illinois who will, upon receipt |
7 | | of the property in Illinois, temporarily store the |
8 | | property in Illinois (i) for the purpose of subsequently |
9 | | transporting it outside this State for use or consumption |
10 | | thereafter solely outside this State or (ii) for the |
11 | | purpose of being processed, fabricated, or manufactured |
12 | | into, attached to, or incorporated into other tangible |
13 | | personal property to be transported outside this State and |
14 | | thereafter used or consumed solely outside this State. The |
15 | | Director of Revenue shall, pursuant to rules adopted in |
16 | | accordance with the Illinois Administrative Procedure Act, |
17 | | issue a permit to any taxpayer in good standing with the |
18 | | Department who is eligible for the exemption under this |
19 | | paragraph (38). The permit issued under this paragraph |
20 | | (38) shall authorize the holder, to the extent and in the |
21 | | manner specified in the rules adopted under this Act, to |
22 | | purchase tangible personal property from a retailer exempt |
23 | | from the taxes imposed by this Act. Taxpayers shall |
24 | | maintain all necessary books and records to substantiate |
25 | | the use and consumption of all such tangible personal |
26 | | property outside of the State of Illinois. |
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1 | | (39) Beginning January 1, 2008, tangible personal |
2 | | property used in the construction or maintenance of a |
3 | | community water supply, as defined under Section 3.145 of |
4 | | the Environmental Protection Act, that is operated by a |
5 | | not-for-profit corporation that holds a valid water supply |
6 | | permit issued under Title IV of the Environmental |
7 | | Protection Act. This paragraph is exempt from the |
8 | | provisions of Section 2-70. |
9 | | (40) Beginning January 1, 2010 and continuing through |
10 | | December 31, 2029, materials, parts, equipment, |
11 | | components, and furnishings incorporated into or upon an |
12 | | aircraft as part of the modification, refurbishment, |
13 | | completion, replacement, repair, or maintenance of the |
14 | | aircraft. This exemption includes consumable supplies used |
15 | | in the modification, refurbishment, completion, |
16 | | replacement, repair, and maintenance of aircraft. However, |
17 | | until January 1, 2024, this exemption excludes any |
18 | | materials, parts, equipment, components, and consumable |
19 | | supplies used in the modification, replacement, repair, |
20 | | and maintenance of aircraft engines or power plants, |
21 | | whether such engines or power plants are installed or |
22 | | uninstalled upon any such aircraft. "Consumable supplies" |
23 | | include, but are not limited to, adhesive, tape, |
24 | | sandpaper, general purpose lubricants, cleaning solution, |
25 | | latex gloves, and protective films. |
26 | | Beginning January 1, 2010 and continuing through |
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1 | | December 31, 2023, this exemption applies only to the sale |
2 | | of qualifying tangible personal property to persons who |
3 | | modify, refurbish, complete, replace, or maintain an |
4 | | aircraft and who (i) hold an Air Agency Certificate and |
5 | | are empowered to operate an approved repair station by the |
6 | | Federal Aviation Administration, (ii) have a Class IV |
7 | | Rating, and (iii) conduct operations in accordance with |
8 | | Part 145 of the Federal Aviation Regulations. The |
9 | | exemption does not include aircraft operated by a |
10 | | commercial air carrier providing scheduled passenger air |
11 | | service pursuant to authority issued under Part 121 or |
12 | | Part 129 of the Federal Aviation Regulations. From January |
13 | | 1, 2024 through December 31, 2029, this exemption applies |
14 | | only to the use of qualifying tangible personal property |
15 | | by: (A) persons who modify, refurbish, complete, repair, |
16 | | replace, or maintain aircraft and who (i) hold an Air |
17 | | Agency Certificate and are empowered to operate an |
18 | | approved repair station by the Federal Aviation |
19 | | Administration, (ii) have a Class IV Rating, and (iii) |
20 | | conduct operations in accordance with Part 145 of the |
21 | | Federal Aviation Regulations; and (B) persons who engage |
22 | | in the modification, replacement, repair, and maintenance |
23 | | of aircraft engines or power plants without regard to |
24 | | whether or not those persons meet the qualifications of |
25 | | item (A). |
26 | | The changes made to this paragraph (40) by Public Act |
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1 | | 98-534 are declarative of existing law. It is the intent |
2 | | of the General Assembly that the exemption under this |
3 | | paragraph (40) applies continuously from January 1, 2010 |
4 | | through December 31, 2024; however, no claim for credit or |
5 | | refund is allowed for taxes paid as a result of the |
6 | | disallowance of this exemption on or after January 1, 2015 |
7 | | and prior to February 5, 2020 (the effective date of |
8 | | Public Act 101-629). |
9 | | (41) Tangible personal property sold to a |
10 | | public-facilities corporation, as described in Section |
11 | | 11-65-10 of the Illinois Municipal Code, for purposes of |
12 | | constructing or furnishing a municipal convention hall, |
13 | | but only if the legal title to the municipal convention |
14 | | hall is transferred to the municipality without any |
15 | | further consideration by or on behalf of the municipality |
16 | | at the time of the completion of the municipal convention |
17 | | hall or upon the retirement or redemption of any bonds or |
18 | | other debt instruments issued by the public-facilities |
19 | | corporation in connection with the development of the |
20 | | municipal convention hall. This exemption includes |
21 | | existing public-facilities corporations as provided in |
22 | | Section 11-65-25 of the Illinois Municipal Code. This |
23 | | paragraph is exempt from the provisions of Section 2-70. |
24 | | (42) Beginning January 1, 2017 and through December |
25 | | 31, 2026, menstrual pads, tampons, and menstrual cups. |
26 | | (43) Merchandise that is subject to the Rental |
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1 | | Purchase Agreement Occupation and Use Tax. The purchaser |
2 | | must certify that the item is purchased to be rented |
3 | | subject to a rental-purchase rental purchase agreement, as |
4 | | defined in the Rental-Purchase Rental Purchase Agreement |
5 | | Act, and provide proof of registration under the Rental |
6 | | Purchase Agreement Occupation and Use Tax Act. This |
7 | | paragraph is exempt from the provisions of Section 2-70. |
8 | | (44) Qualified tangible personal property used in the |
9 | | construction or operation of a data center that has been |
10 | | granted a certificate of exemption by the Department of |
11 | | Commerce and Economic Opportunity, whether that tangible |
12 | | personal property is purchased by the owner, operator, or |
13 | | tenant of the data center or by a contractor or |
14 | | subcontractor of the owner, operator, or tenant. Data |
15 | | centers that would have qualified for a certificate of |
16 | | exemption prior to January 1, 2020 had Public Act 101-31 |
17 | | been in effect, may apply for and obtain an exemption for |
18 | | subsequent purchases of computer equipment or enabling |
19 | | software purchased or leased to upgrade, supplement, or |
20 | | replace computer equipment or enabling software purchased |
21 | | or leased in the original investment that would have |
22 | | qualified. |
23 | | The Department of Commerce and Economic Opportunity |
24 | | shall grant a certificate of exemption under this item |
25 | | (44) to qualified data centers as defined by Section |
26 | | 605-1025 of the Department of Commerce and Economic |
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1 | | Opportunity Law of the Civil Administrative Code of |
2 | | Illinois. |
3 | | For the purposes of this item (44): |
4 | | "Data center" means a building or a series of |
5 | | buildings rehabilitated or constructed to house |
6 | | working servers in one physical location or multiple |
7 | | sites within the State of Illinois. |
8 | | "Qualified tangible personal property" means: |
9 | | electrical systems and equipment; climate control and |
10 | | chilling equipment and systems; mechanical systems and |
11 | | equipment; monitoring and secure systems; emergency |
12 | | generators; hardware; computers; servers; data storage |
13 | | devices; network connectivity equipment; racks; |
14 | | cabinets; telecommunications cabling infrastructure; |
15 | | raised floor systems; peripheral components or |
16 | | systems; software; mechanical, electrical, or plumbing |
17 | | systems; battery systems; cooling systems and towers; |
18 | | temperature control systems; other cabling; and other |
19 | | data center infrastructure equipment and systems |
20 | | necessary to operate qualified tangible personal |
21 | | property, including fixtures; and component parts of |
22 | | any of the foregoing, including installation, |
23 | | maintenance, repair, refurbishment, and replacement of |
24 | | qualified tangible personal property to generate, |
25 | | transform, transmit, distribute, or manage electricity |
26 | | necessary to operate qualified tangible personal |
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1 | | property; and all other tangible personal property |
2 | | that is essential to the operations of a computer data |
3 | | center. The term "qualified tangible personal |
4 | | property" also includes building materials physically |
5 | | incorporated into the qualifying data center. To |
6 | | document the exemption allowed under this Section, the |
7 | | retailer must obtain from the purchaser a copy of the |
8 | | certificate of eligibility issued by the Department of |
9 | | Commerce and Economic Opportunity. |
10 | | This item (44) is exempt from the provisions of |
11 | | Section 2-70. |
12 | | (45) Beginning January 1, 2020 and through December |
13 | | 31, 2020, sales of tangible personal property made by a |
14 | | marketplace seller over a marketplace for which tax is due |
15 | | under this Act but for which use tax has been collected and |
16 | | remitted to the Department by a marketplace facilitator |
17 | | under Section 2d of the Use Tax Act are exempt from tax |
18 | | under this Act. A marketplace seller claiming this |
19 | | exemption shall maintain books and records demonstrating |
20 | | that the use tax on such sales has been collected and |
21 | | remitted by a marketplace facilitator. Marketplace sellers |
22 | | that have properly remitted tax under this Act on such |
23 | | sales may file a claim for credit as provided in Section 6 |
24 | | of this Act. No claim is allowed, however, for such taxes |
25 | | for which a credit or refund has been issued to the |
26 | | marketplace facilitator under the Use Tax Act, or for |
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1 | | which the marketplace facilitator has filed a claim for |
2 | | credit or refund under the Use Tax Act. |
3 | | (46) Beginning July 1, 2022, breast pumps, breast pump |
4 | | collection and storage supplies, and breast pump kits. |
5 | | This item (46) is exempt from the provisions of Section |
6 | | 2-70. As used in this item (46): |
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 |
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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 | | (47) Tangible personal property sold by or on behalf |
20 | | of the State Treasurer pursuant to the Revised Uniform |
21 | | Unclaimed Property Act. This item (47) is exempt from the |
22 | | provisions of Section 2-70. |
23 | | (48) Beginning on January 1, 2024, tangible personal |
24 | | property purchased by an active duty member of the armed |
25 | | forces of the United States who presents valid military |
26 | | identification and purchases the property using a form of |
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1 | | payment where the federal government is the payor. The |
2 | | member of the armed forces must complete, at the point of |
3 | | sale, a form prescribed by the Department of Revenue |
4 | | documenting that the transaction is eligible for the |
5 | | exemption under this paragraph. Retailers must keep the |
6 | | form as documentation of the exemption in their records |
7 | | for a period of not less than 6 years. "Armed forces of the |
8 | | United States" means the United States Army, Navy, Air |
9 | | Force, Space Force, Marine Corps, or Coast Guard. This |
10 | | paragraph is exempt from the provisions of Section 2-70. |
11 | | (Source: P.A. 102-16, eff. 6-17-21; 102-634, eff. 8-27-21; |
12 | | 102-700, Article 70, Section 70-20, eff. 4-19-22; 102-700, |
13 | | Article 75, Section 75-20, eff. 4-19-22; 102-813, eff. |
14 | | 5-13-22; 102-1026, eff. 5-27-22; 103-9, Article 5, Section |
15 | | 5-20, eff. 6-7-23; 103-9, Article 15, Section 15-20, eff. |
16 | | 6-7-23; 103-154, eff. 6-30-23; 103-384, eff. 1-1-24; revised |
17 | | 12-12-23.) |
18 | | Section 60. The Illinois Pension Code is amended by |
19 | | changing Sections 2-109 and 14-103.16 as follows: |
20 | | (40 ILCS 5/2-109) (from Ch. 108 1/2, par. 2-109) |
21 | | Sec. 2-109. Military service. "Military service": Service |
22 | | in the United States Army, Navy, Air Force, Space Force, |
23 | | Marines or Coast Guard or any women's auxiliary thereof. |
24 | | (Source: P.A. 87-794.) |
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1 | | (40 ILCS 5/14-103.16) (from Ch. 108 1/2, par. 14-103.16) |
2 | | Sec. 14-103.16. Military service. "Military service": |
3 | | Service in the United States Army, Navy, Air Force, Space |
4 | | Force, Marines or Coast Guard or any women's auxiliary thereof |
5 | | for which credit is allowed under this Article. |
6 | | (Source: P.A. 80-841.) |
7 | | Section 65. The State Universities Civil Service Act is |
8 | | amended by changing Section 36g as follows: |
9 | | (110 ILCS 70/36g) (from Ch. 24 1/2, par. 38b6) |
10 | | Sec. 36g. Appropriate preference in entrance examinations |
11 | | to qualified persons who have been members of the armed forces |
12 | | of the United States or to qualified persons who, while |
13 | | citizens of the United States, were members of the armed |
14 | | forces of allies of the United States in time of hostilities |
15 | | with a foreign country, and to certain other persons as set |
16 | | forth in this Section. |
17 | | (a) As used in this Section: |
18 | | (1) "Time of hostilities with a foreign country" means |
19 | | any period of time in the past, present, or future during |
20 | | which a declaration of war by the United States Congress |
21 | | has been or is in effect or during which an emergency |
22 | | condition has been or is in effect that is recognized by |
23 | | the issuance of a Presidential proclamation or a |
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1 | | Presidential executive order and in which the armed forces |
2 | | expeditionary medal or other campaign service medals are |
3 | | awarded according to Presidential executive order. |
4 | | (2) "Armed forces of the United States" means the |
5 | | United States Army, Navy, Air Force, Space Force, Marine |
6 | | Corps, Coast Guard. Service in the Merchant Marine that |
7 | | constitutes active duty under Section 401 of federal |
8 | | Public Law 95-202 shall also be considered service in the |
9 | | Armed Forces of the United States for purposes of this |
10 | | Section. |
11 | | (b) The preference granted under this Section shall be in |
12 | | the form of points added to the final grades of the persons if |
13 | | they otherwise qualify and are entitled to appear on the list |
14 | | of those eligible for appointments. |
15 | | (c) A veteran is qualified for a preference of 10 points if |
16 | | the veteran currently holds proof of a service connected |
17 | | disability from the United States Department of Veterans |
18 | | Affairs or an allied country or if the veteran is a recipient |
19 | | of the Purple Heart. |
20 | | (d) A veteran who has served during a time of hostilities |
21 | | with a foreign country is qualified for a preference of 5 |
22 | | points if the veteran served under one or more of the following |
23 | | conditions: |
24 | | (1) The veteran served a total of at least 6 months, or |
25 | | (2) The veteran served for the duration of hostilities |
26 | | regardless of the length of engagement, or |
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1 | | (3) The veteran was discharged on the basis of |
2 | | hardship, or |
3 | | (4) The veteran was released from active duty because |
4 | | of a service connected disability and was discharged under |
5 | | honorable conditions. |
6 | | (e) A person not eligible for a preference under |
7 | | subsection (c) or (d) is qualified for a preference of 3 points |
8 | | if the person has served in the armed forces of the United |
9 | | States, the Illinois National Guard, or any reserve component |
10 | | of the armed forces of the United States and the person: (1) |
11 | | served for at least 6 months and has been discharged under |
12 | | honorable conditions or (2) has been discharged on the ground |
13 | | of hardship or (3) was released from active duty because of a |
14 | | service connected disability. An active member of the National |
15 | | Guard or a reserve component of the armed forces of the United |
16 | | States is eligible for the preference if the member meets the |
17 | | service requirements of this subsection (e). |
18 | | (f) The rank order of persons entitled to a preference on |
19 | | eligible lists shall be determined on the basis of their |
20 | | augmented ratings. When the Executive Director establishes |
21 | | eligible lists on the basis of category ratings such as |
22 | | "superior", "excellent", "well-qualified", and "qualified", |
23 | | the veteran eligibles in each such category shall be preferred |
24 | | for appointment before the non-veteran eligibles in the same |
25 | | category. |
26 | | (g) Employees in positions covered by this Act who, while |
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1 | | in good standing, leave to engage in military service during a |
2 | | period of hostility shall be given credit for seniority |
3 | | purposes for time served in the armed forces. |
4 | | (h) A surviving unremarried spouse of a veteran who |
5 | | suffered a service connected death or the spouse of a veteran |
6 | | who suffered a service connected disability that prevents the |
7 | | veteran from qualifying for civil service employment shall be |
8 | | entitled to the same preference to which the veteran would |
9 | | have been entitled under this Section. |
10 | | (i) A preference shall also be given to the following |
11 | | individuals: 10 points for one parent of an unmarried veteran |
12 | | who suffered a service connected death or a service connected |
13 | | disability that prevents the veteran from qualifying for civil |
14 | | service employment. The first parent to receive a civil |
15 | | service appointment shall be the parent entitled to the |
16 | | preference. |
17 | | (Source: P.A. 100-615, eff. 1-1-19 .) |
18 | | Section 70. The Funeral Directors and Embalmers Licensing |
19 | | Code is amended by changing Sections 5-15 and 10-35 as |
20 | | follows: |
21 | | (225 ILCS 41/5-15) |
22 | | (Section scheduled to be repealed on January 1, 2028) |
23 | | Sec. 5-15. Renewal; reinstatement; restoration. The |
24 | | expiration date and renewal period for each license issued |
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1 | | under this Article shall be set by rule. The holder of a |
2 | | license as a licensed funeral director may renew the license |
3 | | during the month preceding the expiration date of the license |
4 | | by paying the required fee. A licensed funeral director whose |
5 | | license has expired may have the license reinstated within 5 |
6 | | years from the date of expiration upon payment of the required |
7 | | reinstatement fee. The reinstatement shall be effective as of |
8 | | the date of reissuance of the license. |
9 | | Any licensed funeral director whose license has been |
10 | | expired for more than 5 years may have the license restored |
11 | | only by fulfilling the requirements of the Department's rules |
12 | | and by paying the required restoration fee. However, any |
13 | | licensed funeral director whose license has expired while he |
14 | | or she has been engaged (1) in federal service on active duty |
15 | | with the United States Army, Navy, Marine Corps, Air Force, |
16 | | Space Force, or Coast Guard, or the State Militia called into |
17 | | the service or training of the United States of America or (2) |
18 | | in training or education under the supervision of the United |
19 | | States preliminary to induction into the military service may |
20 | | have his or her license restored without paying any lapsed |
21 | | renewal fees or restoration fee or without passing any |
22 | | examination if, within 2 years after termination of the |
23 | | service, training or education other than by dishonorable |
24 | | discharge, he or she furnishes the Department with an |
25 | | affidavit to the effect that he or she has been so engaged and |
26 | | that his or her service, training or education has been so |
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1 | | terminated. |
2 | | In addition to any other requirement for renewal of a |
3 | | license or reinstatement or restoration of an expired license, |
4 | | as a condition for the renewal, reinstatement, or restoration |
5 | | of a license as a licensed funeral director, each licensee |
6 | | shall provide evidence to the Department of completion of at |
7 | | least 12 hours of continuing education during the 24 months |
8 | | preceding the expiration date of the license, or in the case of |
9 | | reinstatement or restoration, during the 24 months preceding |
10 | | application for reinstatement or restoration. The continuing |
11 | | education sponsors shall be approved by the Board. In |
12 | | addition, any qualified continuing education course for |
13 | | funeral directors offered by a college, university, the |
14 | | Illinois Funeral Directors Association, Funeral Directors |
15 | | Services Association of Greater Chicago, Cook County |
16 | | Association of Funeral Home Owners, Inc., Illinois Selected |
17 | | Morticians Association, Inc., Illinois Cemetery and Funeral |
18 | | Home Association, National Funeral Directors Association, |
19 | | Selected Independent Funeral Homes, National Funeral Directors |
20 | | and Morticians Association, Inc., International Order of the |
21 | | Golden Rule, or an Illinois school of mortuary science shall |
22 | | be accepted toward satisfaction of the continuing education |
23 | | requirements. |
24 | | The Department shall establish by rule a means for |
25 | | verification of completion of the continuing education |
26 | | required by this Section. This verification may be |
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1 | | accomplished through audits of records maintained by |
2 | | licensees, by requiring the filing of continued education |
3 | | certificates with the Department or a qualified organization |
4 | | selected by the Department to maintain these records, or by |
5 | | other means established by the Department. |
6 | | Except as otherwise provided in this paragraph, a person |
7 | | who is licensed as a funeral director under this Code and who |
8 | | has engaged in the practice of funeral directing for at least |
9 | | 40 years shall be exempt from the continuing education |
10 | | requirements of this Section. In addition, the Department |
11 | | shall establish by rule an exemption or exception, for a |
12 | | limited period of time, for funeral directors who, by reason |
13 | | of advanced age, health or other extreme condition should |
14 | | reasonably be excused from the continuing education |
15 | | requirement upon the approval of the Secretary. Those persons, |
16 | | identified above, who cannot attend on-site classes, shall |
17 | | have the opportunity to comply by completing home study |
18 | | courses designed for them by sponsors. |
19 | | (Source: P.A. 102-881, eff. 1-1-23 .) |
20 | | (225 ILCS 41/10-35) |
21 | | (Section scheduled to be repealed on January 1, 2028) |
22 | | Sec. 10-35. Renewal; reinstatement; restoration. The |
23 | | expiration date and renewal period for each license issued |
24 | | under this Article shall be set by rule. The holder of a |
25 | | license as a licensed funeral director and embalmer or funeral |
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1 | | director and embalmer intern may renew the license during the |
2 | | month preceding the expiration date of the license by paying |
3 | | the required fee. A licensed funeral director and embalmer or |
4 | | licensed funeral director and embalmer trainee whose license |
5 | | has expired may have the license reinstated within 5 years |
6 | | from the date of expiration upon payment of the required |
7 | | reinstatement fee and fulfilling the requirements of the |
8 | | Department's rules. The reinstatement of the license is |
9 | | effective as of the date of the reissuance of the license. |
10 | | Any licensed funeral director and embalmer whose license |
11 | | has been expired for more than 5 years may have the license |
12 | | restored only by fulfilling the requirements set forth in the |
13 | | Department's rules and by paying the required restoration fee. |
14 | | However, any licensed funeral director and embalmer or |
15 | | licensed funeral director and embalmer intern whose license |
16 | | has expired while he or she has been engaged (1) in federal |
17 | | service on active duty with the United States Army, Navy, |
18 | | Marine Corps, Air Force, Space Force, or Coast Guard, or the |
19 | | State Militia called into the service or training of the |
20 | | United States of America or (2) in training or education under |
21 | | the supervision of the United States preliminary to induction |
22 | | into the military service, may have his or her license |
23 | | restored without paying any lapsed renewal fees or restoration |
24 | | fee or without passing any examination if, within 2 years |
25 | | after termination of the service, training or education other |
26 | | than by dishonorable discharge, he or she furnishes the |
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1 | | Department with an affidavit to the effect that he or she has |
2 | | been so engaged and that his or her service, training or |
3 | | education has been so terminated. |
4 | | No license of a funeral director and embalmer intern shall |
5 | | be renewed more than twice. |
6 | | In addition to any other requirement for renewal of a |
7 | | license or reinstatement or restoration of an expired license, |
8 | | as a condition for the renewal, reinstatement, or restoration |
9 | | of a license as a licensed funeral director and embalmer, each |
10 | | licensee shall provide evidence to the Department of |
11 | | completion of at least 24 hours of continuing education during |
12 | | the 24 months preceding the expiration date of the license, or |
13 | | in the case of reinstatement or restoration, within the 24 |
14 | | months preceding the application for reinstatement or |
15 | | restoration. The continuing education sponsors shall be |
16 | | approved by the Board. In addition, any qualified continuing |
17 | | education course for funeral directors and embalmers offered |
18 | | by a college, university, the Illinois Funeral Directors |
19 | | Association, Funeral Directors Services Association of Greater |
20 | | Chicago, Cook County Association of Funeral Home Owners, Inc., |
21 | | Illinois Selected Morticians Associations, Inc., Illinois |
22 | | Cemetery and Funeral Home Association, National Funeral |
23 | | Directors Association, Selected Independent Funeral Homes, |
24 | | National Funeral Directors and Morticians Association, Inc., |
25 | | International Order of the Golden Rule, or an Illinois school |
26 | | of mortuary science shall be accepted toward satisfaction of |
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1 | | the continuing education requirements. |
2 | | The Department shall establish by rule a means for |
3 | | verification of completion of the continuing education |
4 | | required by this Section. This verification may be |
5 | | accomplished through audits of records maintained by |
6 | | licensees, by requiring the filing of continued education |
7 | | certificates with the Department or a qualified organization |
8 | | selected by the Department to maintain the records, or by |
9 | | other means established by the Department. |
10 | | Except as otherwise provided in this paragraph, a person |
11 | | who is licensed as a funeral director and embalmer under this |
12 | | Code and who has engaged in the practice of funeral directing |
13 | | and embalming for at least 40 years shall be exempt from the |
14 | | continuing education requirements of this Section. In |
15 | | addition, the Department shall establish by rule an exemption |
16 | | or exception, for a limited period of time, for funeral |
17 | | directors and embalmers who, by reason of advanced age, health |
18 | | or other extreme condition, should reasonably be excused from |
19 | | the continuing education requirement upon the approval of the |
20 | | Secretary. Those persons, identified above, who cannot attend |
21 | | on-site classes, shall have the opportunity to comply by |
22 | | completing home study courses designed for them by sponsors. |
23 | | (Source: P.A. 103-419, eff. 8-4-23.) |
24 | | Section 75. The Massage Licensing Act is amended by |
25 | | changing Section 70 as follows: |
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1 | | (225 ILCS 57/70) |
2 | | (Section scheduled to be repealed on January 1, 2027) |
3 | | Sec. 70. Restoration of expired licenses. A massage |
4 | | therapist who has permitted his or her license to expire or who |
5 | | has had his or her license on inactive status may have his or |
6 | | her license restored by making application to the Department |
7 | | and filing proof acceptable to the Department of his or her |
8 | | fitness to have his or her license restored, including sworn |
9 | | evidence certifying to active practice in another jurisdiction |
10 | | satisfactory to the Department, and by paying the required |
11 | | restoration fee and showing proof of completion of required |
12 | | continuing education. Licensees must provide proof of |
13 | | completion of 24 hours approved continuing education to renew |
14 | | their license. |
15 | | If the massage therapist has not maintained an active |
16 | | practice in another jurisdiction satisfactory to the |
17 | | Department, the Board shall determine, by an evaluation |
18 | | program established by rule his or her fitness to resume |
19 | | active status and may require the massage therapist to |
20 | | complete a period of evaluated clinical experience and may |
21 | | require successful completion of an examination. |
22 | | A massage therapist whose license has been expired or |
23 | | placed on inactive status for more than 5 years may have his or |
24 | | her license restored by making application to the Department |
25 | | and filing proof acceptable to the Department of his or her |
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1 | | fitness to have his or her license restored, including sworn |
2 | | evidence certifying to active practice in another |
3 | | jurisdiction, by paying the required restoration fee, and by |
4 | | showing proof of the completion of 24 hours of continuing |
5 | | education. |
6 | | However, any registrant whose license has expired while he |
7 | | or she has been engaged (i) in Federal Service on active duty |
8 | | with the United States Army, Navy, Marine Corps, Air Force, |
9 | | Space Force, Coast Guard, or Public Health Service or the |
10 | | State Militia called into the service or training of the |
11 | | United States of America, or (ii) in training or education |
12 | | under the supervision of the United States preliminary to |
13 | | induction into the military service, may have his or her |
14 | | license reinstated or restored without paying any lapsed |
15 | | renewal fees, if within 2 years after honorable termination of |
16 | | such service, training, or education, he or she furnishes to |
17 | | the Department with satisfactory evidence to the effect that |
18 | | he or she has been so engaged and that his or her service, |
19 | | training, or education has been so terminated. |
20 | | (Source: P.A. 97-514, eff. 8-23-11 .) |
21 | | Section 80. The Barber, Cosmetology, Esthetics, Hair |
22 | | Braiding, and Nail Technology Act of 1985 is amended by |
23 | | changing Section 1-7 as follows: |
24 | | (225 ILCS 410/1-7) (from Ch. 111, par. 1701-7) |
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1 | | (Section scheduled to be repealed on January 1, 2026) |
2 | | Sec. 1-7. Licensure required; renewal; restoration. |
3 | | (a) It is unlawful for any person to practice, or to hold |
4 | | himself or herself out to be a cosmetologist, esthetician, |
5 | | nail technician, hair braider, or barber without a license as |
6 | | a cosmetologist, esthetician, nail technician, hair braider or |
7 | | barber issued by the Department pursuant to the provisions of |
8 | | this Act and of the Civil Administrative Code of Illinois. It |
9 | | is also unlawful for any person, firm, partnership, limited |
10 | | liability company, or corporation to own, operate, or conduct |
11 | | a cosmetology, esthetics, nail technology, hair braiding, or |
12 | | barber school without a license issued by the Department or to |
13 | | own or operate a cosmetology, esthetics, nail technology, or |
14 | | hair braiding salon, barber shop, or other business subject to |
15 | | the registration requirements of this Act without a |
16 | | certificate of registration issued by the Department. It is |
17 | | further unlawful for any person to teach in any cosmetology, |
18 | | esthetics, nail technology, hair braiding, or barber college |
19 | | or school approved by the Department or hold himself or |
20 | | herself out as a cosmetology, esthetics, hair braiding, nail |
21 | | technology, or barber teacher without a license as a teacher, |
22 | | issued by the Department or as a cosmetology clinic teacher |
23 | | without a license as a cosmetology clinic teacher issued by |
24 | | the Department. |
25 | | (b) Notwithstanding any other provision of this Act, a |
26 | | person licensed as a cosmetologist may hold himself or herself |
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1 | | out as an esthetician and may engage in the practice of |
2 | | esthetics, as defined in this Act, without being licensed as |
3 | | an esthetician. A person licensed as a cosmetology teacher may |
4 | | teach esthetics or hold himself or herself out as an esthetics |
5 | | teacher without being licensed as an esthetics teacher. A |
6 | | person licensed as a cosmetologist may hold himself or herself |
7 | | out as a nail technician and may engage in the practice of nail |
8 | | technology, as defined in this Act, without being licensed as |
9 | | a nail technician. A person licensed as a cosmetology teacher |
10 | | may teach nail technology and hold himself or herself out as a |
11 | | nail technology teacher without being licensed as a nail |
12 | | technology teacher. A person licensed as a cosmetologist may |
13 | | hold himself or herself out as a hair braider and may engage in |
14 | | the practice of hair braiding, as defined in this Act, without |
15 | | being licensed as a hair braider. A person licensed as a |
16 | | cosmetology teacher may teach hair braiding and hold himself |
17 | | or herself out as a hair braiding teacher without being |
18 | | licensed as a hair braiding teacher. |
19 | | (c) A person licensed as a barber teacher may hold himself |
20 | | or herself out as a barber and may practice barbering without a |
21 | | license as a barber. A person licensed as a cosmetology |
22 | | teacher may hold himself or herself out as a cosmetologist, |
23 | | esthetician, hair braider, and nail technologist and may |
24 | | practice cosmetology, esthetics, hair braiding, and nail |
25 | | technology without a license as a cosmetologist, esthetician, |
26 | | hair braider, or nail technologist. A person licensed as an |
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1 | | esthetics teacher may hold himself or herself out as an |
2 | | esthetician without being licensed as an esthetician and may |
3 | | practice esthetics. A person licensed as a nail technician |
4 | | teacher may practice nail technology and may hold himself or |
5 | | herself out as a nail technologist without being licensed as a |
6 | | nail technologist. A person licensed as a hair braiding |
7 | | teacher may practice hair braiding and may hold himself or |
8 | | herself out as a hair braider without being licensed as a hair |
9 | | braider. |
10 | | (d) The holder of a license issued under this Act may renew |
11 | | that license during the month preceding the expiration date of |
12 | | the license by paying the required fee. |
13 | | (e) The expiration date, renewal period, and conditions |
14 | | for renewal and restoration of each license shall be |
15 | | established by rule. |
16 | | (f) A license issued under the provisions of this Act as a |
17 | | barber, barber teacher, cosmetologist, cosmetology teacher, |
18 | | cosmetology clinic teacher, esthetician, esthetics teacher, |
19 | | nail technician, nail technician teacher, hair braider, or |
20 | | hair braiding teacher that has expired while the holder of the |
21 | | license was engaged (1) in federal service on active duty with |
22 | | the Army, Navy, Marine Corps, Air Force, Space Force, or Coast |
23 | | Guard of the United States of America, or any Women's |
24 | | Auxiliary thereof, or the State Militia called into the |
25 | | service or training of the United States of America or (2) in |
26 | | training or education under the supervision of the United |
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1 | | States preliminary to induction into the military service, may |
2 | | be reinstated or restored without payment of any lapsed |
3 | | renewal fees, reinstatement fee, or restoration fee if within |
4 | | 2 years after the termination of such service, training, or |
5 | | education other than by dishonorable discharge, the holder |
6 | | furnishes the Department with an affidavit to the effect that |
7 | | he or she has been so engaged and that his or her service, |
8 | | training, or education has been so terminated. |
9 | | (Source: P.A. 98-911, eff. 1-1-15; 99-427, eff. 8-21-15.) |
10 | | Section 85. The War on Terrorism Compensation Act is |
11 | | amended by changing Section 5 as follows: |
12 | | (330 ILCS 32/5) |
13 | | Sec. 5. Definitions. In this Act: |
14 | | "Armed forces of the United States" means the United |
15 | | States Army, Navy, Air Force, Space Force, Marine Corps, or |
16 | | Coast Guard, the United States Reserve Forces, or the Illinois |
17 | | National Guard. Service in the merchant marine is not service |
18 | | in the armed forces for purposes of this Act. |
19 | | "Department" means the Illinois Department of Veterans' |
20 | | Affairs. |
21 | | (Source: P.A. 96-76, eff. 7-24-09.) |
22 | | Section 90. The Veterans Preference Act is amended by |
23 | | changing Section 1 as follows: |
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1 | | (330 ILCS 55/1) (from Ch. 126 1/2, par. 23) |
2 | | Sec. 1. Veterans preference. |
3 | | (a) In the employment and appointment to fill positions in |
4 | | the construction, addition to, or alteration of all public |
5 | | works undertaken or contracted for by the State, or by any |
6 | | political subdivision thereof, preference shall be given to |
7 | | persons who have been members of the armed forces of the United |
8 | | States or who, while citizens of the United States, were |
9 | | members of the armed forces of allies of the United States in |
10 | | time of hostilities with a foreign country, and have served |
11 | | under one or more of the following conditions: |
12 | | (1) The veteran served a total of at least 6 months, or |
13 | | (2) The veteran served for the duration of hostilities |
14 | | regardless of the length of engagement, or |
15 | | (3) The veteran served in the theater of operations |
16 | | but was discharged on the basis of a hardship, or |
17 | | (4) The veteran was released from active duty because |
18 | | of a service connected disability and was honorably |
19 | | discharged. But such preference shall be given only to |
20 | | those persons who are found to possess the business |
21 | | capacity necessary for the proper discharge of the duties |
22 | | of such employment. No political subdivision or person |
23 | | contracting for such public works is required to give |
24 | | preference to veterans, not residents of such district, |
25 | | over residents thereof, who are not veterans. |
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1 | | For the purposes of this Section, a person who has been a |
2 | | member of the Illinois National Guard shall be given priority |
3 | | over a person who has been a member of the National Guard of |
4 | | any other state. |
5 | | (b) As used in this Act: |
6 | | "Time of hostilities with a foreign country" means any |
7 | | period of time in the past, present, or future during which a |
8 | | declaration of war by the United States Congress has been or is |
9 | | in effect or during which an emergency condition has been or is |
10 | | in effect that is recognized by the issuance of a Presidential |
11 | | proclamation or a Presidential executive order and in which |
12 | | the armed forces expeditionary medal or other campaign service |
13 | | medals are awarded according to Presidential executive order. |
14 | | "Armed forces of the United States" means the United |
15 | | States Army, Navy, Air Force, Space Force, Marine Corps, or |
16 | | Coast Guard, United States Reserve Forces, or the National |
17 | | Guard of any state. Service in the Merchant Marine that |
18 | | constitutes active duty under Section 401 of federal Public |
19 | | Law 95-202 shall also be considered service in the Armed |
20 | | Forces of the United States for purposes of this Section. |
21 | | (Source: P.A. 102-498, eff. 1-1-22 .) |
22 | | Section 95. The Veterans Burial Places Act is amended by |
23 | | changing Section 1 as follows: |
24 | | (330 ILCS 110/1) (from Ch. 21, par. 59a) |
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1 | | Sec. 1. For the purpose of locating the burial places of |
2 | | United States War Veterans and reporting to the United States |
3 | | Government under the provisions of the Federal Law respecting |
4 | | the erection of headstones at the graves of United States War |
5 | | Veterans and the erection of memorial markers where the |
6 | | remains of such veterans were not recovered or were buried at |
7 | | sea, the Department of Veterans' Affairs shall maintain a card |
8 | | file Roll of Honor, alphabetically arranged, of all veterans |
9 | | buried in the State or, if no remains were recovered or if such |
10 | | remains were buried at sea, of all the memorial markers for |
11 | | such veterans placed in the State and an additional record by |
12 | | counties showing the burials or memorial markers in each |
13 | | cemetery in each county. The records, so far as obtainable, |
14 | | shall contain the name of the veteran, war served in, his rank, |
15 | | organizations, dates of enlistment and discharge, date of |
16 | | death, description of grave or memorial marker, and name and |
17 | | location of cemetery. It shall also be his duty to prepare |
18 | | requisitions on the Federal Government for headstones or |
19 | | memorial markers when same are desired and to supervise their |
20 | | transportation from the railroad station to and erection at |
21 | | the grave of the veteran or at the site for the erection of a |
22 | | memorial marker if no remains were recovered or if such |
23 | | remains were buried at sea, certifying bills for same for |
24 | | payment. |
25 | | The Department of Veterans' Affairs shall appoint such |
26 | | additional employees as may be required to maintain the |
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1 | | records of War Veterans Graves and Memorial Markers |
2 | | Registration. The appointment of such employees shall not be |
3 | | subject to the provisions of any law relating to civil service |
4 | | or job classification on a merit basis. |
5 | | "United States War Veterans", for purposes of this Act, |
6 | | means: |
7 | | (1) Soldiers of the Union and Confederate Armies of the |
8 | | Civil War. |
9 | | (2) Members of the Armed Forces of the United States dying |
10 | | in the service and former members whose last service |
11 | | terminated honorably. |
12 | | (3) Persons buried in post and national cemeteries. |
13 | | (4) Members of a reserve component of the Armed Forces of |
14 | | the United States, and members of the Army National Guard or |
15 | | the Air National Guard, whose death occurred under honorable |
16 | | conditions while they were: |
17 | | (a) on active duty for training, or performing |
18 | | full-time service under Section 316, 503, 504, or 505 of |
19 | | Title 32, United States Code; |
20 | | (b) performing authorized travel to or from that duty |
21 | | or service; |
22 | | (c) on authorized inactive duty training, including |
23 | | training performed as members of the Army National Guard |
24 | | or the Air National Guard; or |
25 | | (d) hospitalized or undergoing treatment, at the |
26 | | expense of the United States, for injury or disease |
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1 | | contracted or incurred under honorable conditions while |
2 | | they were: |
3 | | (i) on that duty or service; |
4 | | (ii) performing that travel or inactive duty |
5 | | training; or |
6 | | (iii) undergoing that hospitalization or treatment |
7 | | at the expenses of the United States. |
8 | | (5) Members of the Reserve Officers Training Corps of the |
9 | | Army, Navy, Space Force, or Air Force whose death occurred |
10 | | under honorable conditions while they were: |
11 | | (a) attending an authorized training camp or on an |
12 | | authorized practice cruise; |
13 | | (b) performing authorized travel to or from that camp |
14 | | or cruise; or |
15 | | (c) hospitalized or undergoing treatment, at the |
16 | | expense of the United States, for injury or disease |
17 | | contracted or incurred under honorable conditions while |
18 | | they were: |
19 | | (i) attending that camp or on that cruise; |
20 | | (ii) performing that travel; or |
21 | | (iii) undergoing that hospitalization or treatment |
22 | | at the expense of the United States. |
23 | | (Source: P.A. 91-357, eff. 7-29-99.) |
24 | | Section 100. The Criminal Code of 2012 is amended by |
25 | | changing Section 17-2 as follows: |
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1 | | (720 ILCS 5/17-2) (from Ch. 38, par. 17-2) |
2 | | Sec. 17-2. False personation; solicitation. |
3 | | (a) False personation; solicitation. |
4 | | (1) A person commits a false personation when he or |
5 | | she knowingly and falsely represents himself or herself to |
6 | | be a member or representative of any veterans' or public |
7 | | safety personnel organization or a representative of any |
8 | | charitable organization, or when he or she knowingly |
9 | | exhibits or uses in any manner any decal, badge or |
10 | | insignia of any charitable, public safety personnel, or |
11 | | veterans' organization when not authorized to do so by the |
12 | | charitable, public safety personnel, or veterans' |
13 | | organization. "Public safety personnel organization" has |
14 | | the meaning ascribed to that term in Section 1 of the |
15 | | Solicitation for Charity Act. |
16 | | (2) A person commits a false personation when he or |
17 | | she knowingly and falsely represents himself or herself to |
18 | | be a veteran in seeking employment or public office. In |
19 | | this paragraph, "veteran" means a person who has served in |
20 | | the Armed Services or Reserve Forces of the United States. |
21 | | (2.1) A person commits a false personation when he or |
22 | | she knowingly and falsely represents himself or herself to |
23 | | be: |
24 | | (A) an active-duty member of the Armed Services or |
25 | | Reserve Forces of the United States or the National |
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1 | | Guard or a veteran of the Armed Services or Reserve |
2 | | Forces of the United States or the National Guard; and |
3 | | (B) obtains money, property, or another tangible |
4 | | benefit through that false representation. |
5 | | In this paragraph, "member of the Armed Services or |
6 | | Reserve Forces of the United States" means a member of the |
7 | | United States Navy, Army, Air Force, Space Force, Marine |
8 | | Corps, or Coast Guard; and "veteran" means a person who |
9 | | has served in the Armed Services or Reserve Forces of the |
10 | | United States or the National Guard. |
11 | | (2.5) A person commits a false personation when he or |
12 | | she knowingly and falsely represents himself or herself to |
13 | | be: |
14 | | (A) another actual person and does an act in such |
15 | | assumed character with intent to intimidate, threaten, |
16 | | injure, defraud, or to obtain a benefit from another; |
17 | | or |
18 | | (B) a representative of an actual person or |
19 | | organization and does an act in such false capacity |
20 | | with intent to obtain a benefit or to injure or defraud |
21 | | another. |
22 | | (3) No person shall knowingly use the words "Police", |
23 | | "Police Department", "Patrolman", "Sergeant", |
24 | | "Lieutenant", "Peace Officer", "Sheriff's Police", |
25 | | "Sheriff", "Officer", "Law Enforcement", "Trooper", |
26 | | "Deputy", "Deputy Sheriff", "State Police", or any other |
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1 | | words to the same effect (i) in the title of any |
2 | | organization, magazine, or other publication without the |
3 | | express approval of the named public safety personnel |
4 | | organization's governing board or (ii) in combination with |
5 | | the name of any state, state agency, public university, or |
6 | | unit of local government without the express written |
7 | | authorization of that state, state agency, public |
8 | | university, or unit of local government. |
9 | | (4) No person may knowingly claim or represent that he |
10 | | or she is acting on behalf of any public safety personnel |
11 | | organization when soliciting financial contributions or |
12 | | selling or delivering or offering to sell or deliver any |
13 | | merchandise, goods, services, memberships, or |
14 | | advertisements unless the chief of the police department, |
15 | | fire department, and the corporate or municipal authority |
16 | | thereof, or the sheriff has first entered into a written |
17 | | agreement with the person or with an organization with |
18 | | which the person is affiliated and the agreement permits |
19 | | the activity and specifies and states clearly and fully |
20 | | the purpose for which the proceeds of the solicitation, |
21 | | contribution, or sale will be used. |
22 | | (5) No person, when soliciting financial contributions |
23 | | or selling or delivering or offering to sell or deliver |
24 | | any merchandise, goods, services, memberships, or |
25 | | advertisements may claim or represent that he or she is |
26 | | representing or acting on behalf of any nongovernmental |
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1 | | organization by any name which includes "officer", "peace |
2 | | officer", "police", "law enforcement", "trooper", |
3 | | "sheriff", "deputy", "deputy sheriff", "State police", or |
4 | | any other word or words which would reasonably be |
5 | | understood to imply that the organization is composed of |
6 | | law enforcement personnel unless: |
7 | | (A) the person is actually representing or acting |
8 | | on behalf of the nongovernmental organization; |
9 | | (B) the nongovernmental organization is controlled |
10 | | by and governed by a membership of and represents a |
11 | | group or association of active duty peace officers, |
12 | | retired peace officers, or injured peace officers; and |
13 | | (C) before commencing the solicitation or the sale |
14 | | or the offers to sell any merchandise, goods, |
15 | | services, memberships, or advertisements, a written |
16 | | contract between the soliciting or selling person and |
17 | | the nongovernmental organization, which specifies and |
18 | | states clearly and fully the purposes for which the |
19 | | proceeds of the solicitation, contribution, or sale |
20 | | will be used, has been entered into. |
21 | | (6) No person, when soliciting financial contributions |
22 | | or selling or delivering or offering to sell or deliver |
23 | | any merchandise, goods, services, memberships, or |
24 | | advertisements, may knowingly claim or represent that he |
25 | | or she is representing or acting on behalf of any |
26 | | nongovernmental organization by any name which includes |
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1 | | the term "fireman", "fire fighter", "paramedic", or any |
2 | | other word or words which would reasonably be understood |
3 | | to imply that the organization is composed of fire fighter |
4 | | or paramedic personnel unless: |
5 | | (A) the person is actually representing or acting |
6 | | on behalf of the nongovernmental organization; |
7 | | (B) the nongovernmental organization is controlled |
8 | | by and governed by a membership of and represents a |
9 | | group or association of active duty, retired, or |
10 | | injured fire fighters (for the purposes of this |
11 | | Section, "fire fighter" has the meaning ascribed to |
12 | | that term in Section 2 of the Illinois Fire Protection |
13 | | Training Act) or active duty, retired, or injured |
14 | | emergency medical technicians - ambulance, emergency |
15 | | medical technicians - intermediate, emergency medical |
16 | | technicians - paramedic, ambulance drivers, or other |
17 | | medical assistance or first aid personnel; and |
18 | | (C) before commencing the solicitation or the sale |
19 | | or delivery or the offers to sell or deliver any |
20 | | merchandise, goods, services, memberships, or |
21 | | advertisements, the soliciting or selling person and |
22 | | the nongovernmental organization have entered into a |
23 | | written contract that specifies and states clearly and |
24 | | fully the purposes for which the proceeds of the |
25 | | solicitation, contribution, or sale will be used. |
26 | | (7) No person may knowingly claim or represent that he |
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1 | | or she is an airman, airline employee, airport employee, |
2 | | or contractor at an airport in order to obtain the |
3 | | uniform, identification card, license, or other |
4 | | identification paraphernalia of an airman, airline |
5 | | employee, airport employee, or contractor at an airport. |
6 | | (8) No person, firm, copartnership, or corporation |
7 | | (except corporations organized and doing business under |
8 | | the Pawners Societies Act) shall knowingly use a name that |
9 | | contains in it the words "Pawners' Society". |
10 | | (b) False personation; public officials and employees. A |
11 | | person commits a false personation if he or she knowingly and |
12 | | falsely represents himself or herself to be any of the |
13 | | following: |
14 | | (1) An attorney authorized to practice law for |
15 | | purposes of compensation or consideration. This paragraph |
16 | | (b)(1) does not apply to a person who unintentionally |
17 | | fails to pay attorney registration fees established by |
18 | | Supreme Court Rule. |
19 | | (2) A public officer or a public employee or an |
20 | | official or employee of the federal government. |
21 | | (2.3) A public officer, a public employee, or an |
22 | | official or employee of the federal government, and the |
23 | | false representation is made in furtherance of the |
24 | | commission of felony. |
25 | | (2.7) A public officer or a public employee, and the |
26 | | false representation is for the purpose of effectuating |
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1 | | identity theft as defined in Section 16-30 of this Code. |
2 | | (3) A peace officer. |
3 | | (4) A peace officer while carrying a deadly weapon. |
4 | | (5) A peace officer in attempting or committing a |
5 | | felony. |
6 | | (6) A peace officer in attempting or committing a |
7 | | forcible felony. |
8 | | (7) The parent, legal guardian, or other relation of a |
9 | | minor child to any public official, public employee, or |
10 | | elementary or secondary school employee or administrator. |
11 | | (7.5) The legal guardian, including any representative |
12 | | of a State or public guardian, of a person with a |
13 | | disability appointed under Article XIa of the Probate Act |
14 | | of 1975. |
15 | | (8) A fire fighter. |
16 | | (9) A fire fighter while carrying a deadly weapon. |
17 | | (10) A fire fighter in attempting or committing a |
18 | | felony. |
19 | | (11) An emergency management worker of any |
20 | | jurisdiction in this State. |
21 | | (12) An emergency management worker of any |
22 | | jurisdiction in this State in attempting or committing a |
23 | | felony. For the purposes of this subsection (b), |
24 | | "emergency management worker" has the meaning provided |
25 | | under Section 2-6.6 of this Code. |
26 | | (b-5) The trier of fact may infer that a person falsely |
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1 | | represents himself or herself to be a public officer or a |
2 | | public employee or an official or employee of the federal |
3 | | government if the person: |
4 | | (1) wears or displays without authority any uniform, |
5 | | badge, insignia, or facsimile thereof by which a public |
6 | | officer or public employee or official or employee of the |
7 | | federal government is lawfully distinguished; or |
8 | | (2) falsely expresses by word or action that he or she |
9 | | is a public officer or public employee or official or |
10 | | employee of the federal government and is acting with |
11 | | approval or authority of a public agency or department. |
12 | | (c) Fraudulent advertisement of a corporate name. |
13 | | (1) A company, association, or individual commits |
14 | | fraudulent advertisement of a corporate name if he, she, |
15 | | or it, not being incorporated, puts forth a sign or |
16 | | advertisement and assumes, for the purpose of soliciting |
17 | | business, a corporate name. |
18 | | (2) Nothing contained in this subsection (c) prohibits |
19 | | a corporation, company, association, or person from using |
20 | | a divisional designation or trade name in conjunction with |
21 | | its corporate name or assumed name under Section 4.05 of |
22 | | the Business Corporation Act of 1983 or, if it is a member |
23 | | of a partnership or joint venture, from doing partnership |
24 | | or joint venture business under the partnership or joint |
25 | | venture name. The name under which the joint venture or |
26 | | partnership does business may differ from the names of the |
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1 | | members. Business may not be conducted or transacted under |
2 | | that joint venture or partnership name, however, unless |
3 | | all provisions of the Assumed Business Name Act have been |
4 | | complied with. Nothing in this subsection (c) permits a |
5 | | foreign corporation to do business in this State without |
6 | | complying with all Illinois laws regulating the doing of |
7 | | business by foreign corporations. No foreign corporation |
8 | | may conduct or transact business in this State as a member |
9 | | of a partnership or joint venture that violates any |
10 | | Illinois law regulating or pertaining to the doing of |
11 | | business by foreign corporations in Illinois. |
12 | | (3) The provisions of this subsection (c) do not apply |
13 | | to limited partnerships formed under the Revised Uniform |
14 | | Limited Partnership Act or under the Uniform Limited |
15 | | Partnership Act (2001). |
16 | | (d) False law enforcement badges. |
17 | | (1) A person commits false law enforcement badges if |
18 | | he or she knowingly produces, sells, or distributes a law |
19 | | enforcement badge without the express written consent of |
20 | | the law enforcement agency represented on the badge or, in |
21 | | case of a reorganized or defunct law enforcement agency, |
22 | | its successor law enforcement agency. |
23 | | (2) It is a defense to false law enforcement badges |
24 | | that the law enforcement badge is used or is intended to be |
25 | | used exclusively: (i) as a memento or in a collection or |
26 | | exhibit; (ii) for decorative purposes; or (iii) for a |
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1 | | dramatic presentation, such as a theatrical, film, or |
2 | | television production. |
3 | | (e) False medals. |
4 | | (1) A person commits a false personation if he or she |
5 | | knowingly and falsely represents himself or herself to be |
6 | | a recipient of, or wears on his or her person, any of the |
7 | | following medals if that medal was not awarded to that |
8 | | person by the United States Government, irrespective of |
9 | | branch of service: The Congressional Medal of Honor, The |
10 | | Distinguished Service Cross, The Navy Cross, The Air Force |
11 | | Cross, The Silver Star, The Bronze Star, or the Purple |
12 | | Heart. |
13 | | (2) It is a defense to a prosecution under paragraph |
14 | | (e)(1) that the medal is used, or is intended to be used, |
15 | | exclusively: |
16 | | (A) for a dramatic presentation, such as a |
17 | | theatrical, film, or television production, or a |
18 | | historical re-enactment; or |
19 | | (B) for a costume worn, or intended to be worn, by |
20 | | a person under 18 years of age. |
21 | | (f) Sentence. |
22 | | (1) A violation of paragraph (a)(8) is a petty offense |
23 | | subject to a fine of not less than $5 nor more than $100, |
24 | | and the person, firm, copartnership, or corporation |
25 | | commits an additional petty offense for each day he, she, |
26 | | or it continues to commit the violation. A violation of |
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| | HB5640 Enrolled | - 159 - | LRB103 38934 KTG 69071 b |
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1 | | paragraph (c)(1) is a petty offense, and the company, |
2 | | association, or person commits an additional petty offense |
3 | | for each day he, she, or it continues to commit the |
4 | | violation. A violation of paragraph (a)(2.1) or subsection |
5 | | (e) is a petty offense for which the offender shall be |
6 | | fined at least $100 and not more than $200. |
7 | | (2) A violation of paragraph (a)(1), (a)(3), or |
8 | | (b)(7.5) is a Class C misdemeanor. |
9 | | (3) A violation of paragraph (a)(2), (a)(2.5), (a)(7), |
10 | | (b)(2), or (b)(7) or subsection (d) is a Class A |
11 | | misdemeanor. A second or subsequent violation of |
12 | | subsection (d) is a Class 3 felony. |
13 | | (4) A violation of paragraph (a)(4), (a)(5), (a)(6), |
14 | | (b)(1), (b)(2.3), (b)(2.7), (b)(3), (b)(8), or (b)(11) is |
15 | | a Class 4 felony. |
16 | | (5) A violation of paragraph (b)(4), (b)(9), or |
17 | | (b)(12) is a Class 3 felony. |
18 | | (6) A violation of paragraph (b)(5) or (b)(10) is a |
19 | | Class 2 felony. |
20 | | (7) A violation of paragraph (b)(6) is a Class 1 |
21 | | felony. |
22 | | (g) A violation of subsection (a)(1) through (a)(7) or |
23 | | subsection (e) of this Section may be accomplished in person |
24 | | or by any means of communication, including but not limited to |
25 | | the use of an Internet website or any form of electronic |
26 | | communication. |