103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
SB1610

 

Introduced 2/8/2023, by Sen. Christopher Belt

 

SYNOPSIS AS INTRODUCED:
 
30 ILCS 105/6z-18  from Ch. 127, par. 142z-18
30 ILCS 105/6z-20  from Ch. 127, par. 142z-20
35 ILCS 105/3-6
35 ILCS 105/3-10
35 ILCS 105/9  from Ch. 120, par. 439.9
35 ILCS 120/2-8
35 ILCS 120/2-10
35 ILCS 120/3  from Ch. 120, par. 442

    Amends the Use Tax Act, the Retailers' Occupation Tax Act, and the State Finance Act. Provides for a sales tax holiday on school supplies from August 5, 2023 through August 14, 2023. Effective immediately.


LRB103 28478 HLH 54859 b

 

 

A BILL FOR

 

SB1610LRB103 28478 HLH 54859 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The State Finance Act is amended by changing
5Sections 6z-18 and 6z-20 as follows:
 
6    (30 ILCS 105/6z-18)  (from Ch. 127, par. 142z-18)
7    Sec. 6z-18. Local Government Tax Fund. A portion of the
8money paid into the Local Government Tax Fund from sales of
9tangible personal property taxed at the 1% rate under the
10Retailers' Occupation Tax Act and the Service Occupation Tax
11Act, which occurred in municipalities, shall be distributed to
12each municipality based upon the sales which occurred in that
13municipality. The remainder shall be distributed to each
14county based upon the sales which occurred in the
15unincorporated area of that county.
16    Moneys transferred from the Grocery Tax Replacement Fund
17to the Local Government Tax Fund under Section 6z-130 shall be
18treated under this Section in the same manner as if they had
19been remitted with the return on which they were reported.
20    A portion of the money paid into the Local Government Tax
21Fund from the 6.25% general use tax rate on the selling price
22of tangible personal property which is purchased outside
23Illinois at retail from a retailer and which is titled or

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1    For the purpose of determining allocation to the local
2government unit, a retail sale by a producer of coal or other
3mineral mined in Illinois is a sale at retail at the place
4where the coal or other mineral mined in Illinois is extracted
5from the earth. This paragraph does not apply to coal or other
6mineral when it is delivered or shipped by the seller to the
7purchaser at a point outside Illinois so that the sale is
8exempt under the United States Constitution as a sale in
9interstate or foreign commerce.
10    Of the money received from the 6.25% general use tax rate
11on tangible personal property which is purchased outside
12Illinois at retail from a retailer and which is titled or
13registered by any agency of this State's government and paid
14into the County and Mass Transit District Fund, the amount for
15which Illinois addresses for titling or registration purposes
16are given as being in each county having more than 3,000,000
17inhabitants shall be distributed into the Regional
18Transportation Authority tax fund, created pursuant to Section
194.03 of the Regional Transportation Authority Act. The
20remainder of the money paid from such sales shall be
21distributed to each county based on sales for which Illinois
22addresses for titling or registration purposes are given as
23being located in the county. Any money paid into the Regional
24Transportation Authority Occupation and Use Tax Replacement
25Fund from the County and Mass Transit District Fund prior to
26January 14, 1991, which has not been paid to the Authority

 

 

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

 

 

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1disbursement of stated sums of money to the Regional
2Transportation Authority and to named counties, the counties
3to be those entitled to distribution, as hereinabove provided,
4of taxes or penalties paid to the Department during the second
5preceding calendar month. The amount to be paid to the
6Regional Transportation Authority and each county having
73,000,000 or fewer inhabitants shall be the amount (not
8including credit memoranda) collected during the second
9preceding calendar month by the Department and paid into the
10County and Mass Transit District Fund, plus an amount the
11Department determines is necessary to offset any amounts which
12were erroneously paid to a different taxing body, and not
13including an amount equal to the amount of refunds made during
14the second preceding calendar month by the Department, and not
15including any amount which the Department determines is
16necessary to offset any amounts which were payable to a
17different taxing body but were erroneously paid to the
18Regional Transportation Authority or county, and not including
19any amounts that are transferred to the STAR Bonds Revenue
20Fund, less 1.5% of the amount to be paid to the Regional
21Transportation Authority, which shall be transferred into the
22Tax Compliance and Administration Fund. The Department, at the
23time of each monthly disbursement to the Regional
24Transportation Authority, shall prepare and certify to the
25State Comptroller the amount to be transferred into the Tax
26Compliance and Administration Fund under this Section. Within

 

 

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110 days after receipt, by the Comptroller, of the disbursement
2certification to the Regional Transportation Authority,
3counties, and the Tax Compliance and Administration Fund
4provided for in this Section to be given to the Comptroller by
5the Department, the Comptroller shall cause the orders to be
6drawn for the respective amounts in accordance with the
7directions contained in such certification.
8    When certifying the amount of a monthly disbursement to
9the Regional Transportation Authority or to a county under
10this Section, the Department shall increase or decrease that
11amount by an amount necessary to offset any misallocation of
12previous disbursements. The offset amount shall be the amount
13erroneously disbursed within the 6 months preceding the time a
14misallocation is discovered.
15    The provisions directing the distributions from the
16special fund in the State Treasury provided for in this
17Section and from the Regional Transportation Authority tax
18fund created by Section 4.03 of the Regional Transportation
19Authority Act shall constitute an irrevocable and continuing
20appropriation of all amounts as provided herein. The State
21Treasurer and State Comptroller are hereby authorized to make
22distributions as provided in this Section.
23    In construing any development, redevelopment, annexation,
24preannexation or other lawful agreement in effect prior to
25September 1, 1990, which describes or refers to receipts from
26a county or municipal retailers' occupation tax, use tax or

 

 

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1service occupation tax which now cannot be imposed, such
2description or reference shall be deemed to include the
3replacement revenue for such abolished taxes, distributed from
4the County and Mass Transit District Fund or Local Government
5Distributive Fund, as the case may be.
6(Source: P.A. 102-700, eff. 4-19-22.)
 
7    Section 10. The Use Tax Act is amended by changing
8Sections 3-6, 3-10, and 9 as follows:
 
9    (35 ILCS 105/3-6)
10    Sec. 3-6. Sales tax holiday items.
11    (a) Any tangible personal property described in this
12subsection is a sales tax holiday item and qualifies for the
131.25% reduced rate of tax during the sales tax holiday period
14for the period set forth in Section 3-10 of this Act
15(hereinafter referred to as the Sales Tax Holiday Period). The
16reduced rate on these items shall be administered under the
17provisions of subsection (b) of this Section. The following
18items are subject to the reduced rate:
19        (1) Clothing items that each have a retail selling
20    price of less than $125.
21        "Clothing" means, unless otherwise specified in this
22    Section, all human wearing apparel suitable for general
23    use. "Clothing" does not include clothing accessories,
24    protective equipment, or sport or recreational equipment.

 

 

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1    "Clothing" includes, but is not limited to: household and
2    shop aprons; athletic supporters; bathing suits and caps;
3    belts and suspenders; boots; coats and jackets; ear muffs;
4    footlets; gloves and mittens for general use; hats and
5    caps; hosiery; insoles for shoes; lab coats; neckties;
6    overshoes; pantyhose; rainwear; rubber pants; sandals;
7    scarves; shoes and shoelaces; slippers; sneakers; socks
8    and stockings; steel-toed shoes; underwear; and school
9    uniforms.
10        "Clothing accessories" means, but is not limited to:
11    briefcases; cosmetics; hair notions, including, but not
12    limited to barrettes, hair bows, and hair nets; handbags;
13    handkerchiefs; jewelry; non-prescription sunglasses;
14    umbrellas; wallets; watches; and wigs and hair pieces.
15        "Protective equipment" means, but is not limited to:
16    breathing masks; clean room apparel and equipment; ear and
17    hearing protectors; face shields; hard hats; helmets;
18    paint or dust respirators; protective gloves; safety
19    glasses and goggles; safety belts; tool belts; and
20    welder's gloves and masks.
21        "Sport or recreational equipment" means, but is not
22    limited to: ballet and tap shoes; cleated or spiked
23    athletic shoes; gloves, including, but not limited to,
24    baseball, bowling, boxing, hockey, and golf gloves;
25    goggles; hand and elbow guards; life preservers and vests;
26    mouth guards; roller and ice skates; shin guards; shoulder

 

 

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1    pads; ski boots; waders; and wetsuits and fins.
2        (2) School supplies. "School supplies" means, unless
3    otherwise specified in this Section, items used by a
4    student in a course of study. The purchase of school
5    supplies for use by persons other than students for use in
6    a course of study are not eligible for the reduced rate of
7    tax. "School supplies" do not include school art supplies;
8    school instructional materials; cameras; film and memory
9    cards; videocameras, tapes, and videotapes; computers;
10    cell phones; Personal Digital Assistants (PDAs); handheld
11    electronic schedulers; and school computer supplies.
12        "School supplies" includes, but is not limited to:
13    binders; book bags; calculators; cellophane tape;
14    blackboard chalk; compasses; composition books; crayons;
15    erasers; expandable, pocket, plastic, and manila folders;
16    glue, paste, and paste sticks; highlighters; index cards;
17    index card boxes; legal pads; lunch boxes; markers;
18    notebooks; paper, including loose leaf ruled notebook
19    paper, copy paper, graph paper, tracing paper, manila
20    paper, colored paper, poster board, and construction
21    paper; pencils; pencil leads; pens; ink and ink refills
22    for pens; pencil boxes and other school supply boxes;
23    pencil sharpeners; protractors; rulers; scissors; and
24    writing tablets.
25        "School art supply" means an item commonly used by a
26    student in a course of study for artwork and includes only

 

 

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1    the following items: clay and glazes; acrylic, tempera,
2    and oil paint; paintbrushes for artwork; sketch and
3    drawing pads; and watercolors.
4        "School instructional material" means written material
5    commonly used by a student in a course of study as a
6    reference and to learn the subject being taught and
7    includes only the following items: reference books;
8    reference maps and globes; textbooks; and workbooks.
9        "School computer supply" means an item commonly used
10    by a student in a course of study in which a computer is
11    used and applies only to the following items: flashdrives
12    and other computer data storage devices; data storage
13    media, such as diskettes and compact disks; boxes and
14    cases for disk storage; external ports or drives; computer
15    cases; computer cables; computer printers; and printer
16    cartridges, toner, and ink.
17    (b) Administration. Notwithstanding any other provision of
18this Act, the reduced rate of tax under Section 3-10 of this
19Act for clothing and school supplies shall be administered by
20the Department under the provisions of this subsection (b).
21        (1) Bundled sales. Items that qualify for the reduced
22    rate of tax that are bundled together with items that do
23    not qualify for the reduced rate of tax and that are sold
24    for one itemized price will be subject to the reduced rate
25    of tax only if the value of the items that qualify for the
26    reduced rate of tax exceeds the value of the items that do

 

 

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1    not qualify for the reduced rate of tax.
2        (2) Coupons and discounts. An unreimbursed discount by
3    the seller reduces the sales price of the property so that
4    the discounted sales price determines whether the sales
5    price is within a sales tax holiday price threshold. A
6    coupon or other reduction in the sales price is treated as
7    a discount if the seller is not reimbursed for the coupon
8    or reduction amount by a third party.
9        (3) Splitting of items normally sold together.
10    Articles that are normally sold as a single unit must
11    continue to be sold in that manner. Such articles cannot
12    be priced separately and sold as individual items in order
13    to obtain the reduced rate of tax. For example, a pair of
14    shoes cannot have each shoe sold separately so that the
15    sales price of each shoe is within a sales tax holiday
16    price threshold.
17        (4) Rain checks. A rain check is a procedure that
18    allows a customer to purchase an item at a certain price at
19    a later time because the particular item was out of stock.
20    Eligible property that customers purchase during the Sales
21    Tax Holiday Period with the use of a rain check will
22    qualify for the reduced rate of tax regardless of when the
23    rain check was issued. Issuance of a rain check during the
24    Sales Tax Holiday Period will not qualify eligible
25    property for the reduced rate of tax if the property is
26    actually purchased after the Sales Tax Holiday Period.

 

 

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1        (5) Exchanges. The procedure for an exchange in
2    regards to a sales tax holiday is as follows:
3            (A) If a customer purchases an item of eligible
4        property during the Sales Tax Holiday Period, but
5        later exchanges the item for a similar eligible item,
6        even if a different size, different color, or other
7        feature, no additional tax is due even if the exchange
8        is made after the Sales Tax Holiday Period.
9            (B) If a customer purchases an item of eligible
10        property during the Sales Tax Holiday Period, but
11        after the Sales Tax Holiday Period has ended, the
12        customer returns the item and receives credit on the
13        purchase of a different item, the 6.25% general
14        merchandise sales tax rate is due on the sale of the
15        newly purchased item.
16            (C) If a customer purchases an item of eligible
17        property before the Sales Tax Holiday Period, but
18        during the Sales Tax Holiday Period the customer
19        returns the item and receives credit on the purchase
20        of a different item of eligible property, the reduced
21        rate of tax is due on the sale of the new item if the
22        new item is purchased during the Sales Tax Holiday
23        Period.
24        (6) (Blank).
25        (7) Order date and back orders. For the purpose of a
26    sales tax holiday, eligible property qualifies for the

 

 

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1    reduced rate of tax if: (i) the item is both delivered to
2    and paid for by the customer during the Sales Tax Holiday
3    Period or (ii) the customer orders and pays for the item
4    and the seller accepts the order during the Sales Tax
5    Holiday Period for immediate shipment, even if delivery is
6    made after the Sales Tax Holiday Period. The seller
7    accepts an order when the seller has taken action to fill
8    the order for immediate shipment. Actions to fill an order
9    include placement of an "in date" stamp on an order or
10    assignment of an "order number" to an order within the
11    Sales Tax Holiday Period. An order is for immediate
12    shipment when the customer does not request delayed
13    shipment. An order is for immediate shipment
14    notwithstanding that the shipment may be delayed because
15    of a backlog of orders or because stock is currently
16    unavailable to, or on back order by, the seller.
17        (8) Returns. For a 60-day period immediately after the
18    Sales Tax Holiday Period, if a customer returns an item
19    that would qualify for the reduced rate of tax, credit for
20    or refund of sales tax shall be given only at the reduced
21    rate unless the customer provides a receipt or invoice
22    that shows tax was paid at the 6.25% general merchandise
23    rate, or the seller has sufficient documentation to show
24    that tax was paid at the 6.25% general merchandise rate on
25    the specific item. This 60-day period is set solely for
26    the purpose of designating a time period during which the

 

 

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1    customer must provide documentation that shows that the
2    appropriate sales tax rate was paid on returned
3    merchandise. The 60-day period is not intended to change a
4    seller's policy on the time period during which the seller
5    will accept returns.
6    (c) The Department may implement the provisions of this
7Section through the use of emergency rules, along with
8permanent rules filed concurrently with such emergency rules,
9in accordance with the provisions of Section 5-45 of the
10Illinois Administrative Procedure Act. For purposes of the
11Illinois Administrative Procedure Act, the adoption of rules
12to implement the provisions of this Section shall be deemed an
13emergency and necessary for the public interest, safety, and
14welfare.
15    (d) As used in this Section, "sales tax holiday period"
16means:
17        (1) from August 6, 2010 through August 15, 2010;
18        (2) from August 5, 2022 through August 14, 2022; and
19        (3) from August 5, 2023 through August 14, 2023.
20(Source: P.A. 102-700, eff. 4-19-22.)
 
21    (35 ILCS 105/3-10)
22    Sec. 3-10. Rate of tax. Unless otherwise provided in this
23Section, the tax imposed by this Act is at the rate of 6.25% of
24either the selling price or the fair market value, if any, of
25the tangible personal property. In all cases where property

 

 

SB1610- 19 -LRB103 28478 HLH 54859 b

1functionally used or consumed is the same as the property that
2was purchased at retail, then the tax is imposed on the selling
3price of the property. In all cases where property
4functionally used or consumed is a by-product or waste product
5that has been refined, manufactured, or produced from property
6purchased at retail, then the tax is imposed on the lower of
7the fair market value, if any, of the specific property so used
8in this State or on the selling price of the property purchased
9at retail. For purposes of this Section "fair market value"
10means the price at which property would change hands between a
11willing buyer and a willing seller, neither being under any
12compulsion to buy or sell and both having reasonable knowledge
13of the relevant facts. The fair market value shall be
14established by Illinois sales by the taxpayer of the same
15property as that functionally used or consumed, or if there
16are no such sales by the taxpayer, then comparable sales or
17purchases of property of like kind and character in Illinois.
18    Beginning on July 1, 2000 and through December 31, 2000,
19with respect to motor fuel, as defined in Section 1.1 of the
20Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
21the Use Tax Act, the tax is imposed at the rate of 1.25%.
22    During the sales tax holiday period set forth in Section
233-6, Beginning on August 6, 2010 through August 15, 2010, and
24beginning again on August 5, 2022 through August 14, 2022,
25with respect to sales tax holiday items as defined in Section
263-6 of this Act, the tax is imposed at the rate of 1.25%.

 

 

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1    With respect to gasohol, the tax imposed by this Act
2applies to (i) 70% of the proceeds of sales made on or after
3January 1, 1990, and before July 1, 2003, (ii) 80% of the
4proceeds of sales made on or after July 1, 2003 and on or
5before July 1, 2017, and (iii) 100% of the proceeds of sales
6made thereafter. If, at any time, however, the tax under this
7Act on sales of gasohol is imposed at the rate of 1.25%, then
8the tax imposed by this Act applies to 100% of the proceeds of
9sales of gasohol made during that time.
10    With respect to majority blended ethanol fuel, the tax
11imposed by this Act does not apply to the proceeds of sales
12made on or after July 1, 2003 and on or before December 31,
132023 but applies to 100% of the proceeds of sales made
14thereafter.
15    With respect to biodiesel blends with no less than 1% and
16no more than 10% biodiesel, the tax imposed by this Act applies
17to (i) 80% of the proceeds of sales made on or after July 1,
182003 and on or before December 31, 2018 and (ii) 100% of the
19proceeds of sales made after December 31, 2018 and before
20January 1, 2024. On and after January 1, 2024 and on or before
21December 31, 2030, the taxation of biodiesel, renewable
22diesel, and biodiesel blends shall be as provided in Section
233-5.1. If, at any time, however, the tax under this Act on
24sales of biodiesel blends with no less than 1% and no more than
2510% biodiesel is imposed at the rate of 1.25%, then the tax
26imposed by this Act applies to 100% of the proceeds of sales of

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
2102-4, eff. 4-27-21; 102-700, Article 20, Section 20-5, eff.
34-19-22; 102-700, Article 60, Section 60-15, eff. 4-19-22;
4102-700, Article 65, Section 65-5, eff. 4-19-22; revised
55-27-22.)
 
6    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
7    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
8and trailers that are required to be registered with an agency
9of this State, each retailer required or authorized to collect
10the tax imposed by this Act shall pay to the Department the
11amount of such tax (except as otherwise provided) at the time
12when he is required to file his return for the period during
13which such tax was collected, less a discount of 2.1% prior to
14January 1, 1990, and 1.75% on and after January 1, 1990, or $5
15per calendar year, whichever is greater, which is allowed to
16reimburse the retailer for expenses incurred in collecting the
17tax, keeping records, preparing and filing returns, remitting
18the tax and supplying data to the Department on request. When
19determining the discount allowed under this Section, retailers
20shall include the amount of tax that would have been due at the
216.25% rate but for the 1.25% rate imposed on sales tax holiday
22items during the sales tax period set forth in Section 3-6
23under this amendatory Act of the 102nd General Assembly. The
24discount under this Section is not allowed for the 1.25%
25portion of taxes paid on aviation fuel that is subject to the

 

 

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1revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
247133. When determining the discount allowed under this
3Section, retailers shall include the amount of tax that would
4have been due at the 1% rate but for the 0% rate imposed under
5Public Act 102-700 this amendatory Act of the 102nd General
6Assembly. In the case of retailers who report and pay the tax
7on a transaction by transaction basis, as provided in this
8Section, such discount shall be taken with each such tax
9remittance instead of when such retailer files his periodic
10return. The discount allowed under this Section is allowed
11only for returns that are filed in the manner required by this
12Act. The Department may disallow the discount for retailers
13whose certificate of registration is revoked at the time the
14return is filed, but only if the Department's decision to
15revoke the certificate of registration has become final. A
16retailer need not remit that part of any tax collected by him
17to the extent that he is required to remit and does remit the
18tax imposed by the Retailers' Occupation Tax Act, with respect
19to the sale of the same property.
20    Where such tangible personal property is sold under a
21conditional sales contract, or under any other form of sale
22wherein the payment of the principal sum, or a part thereof, is
23extended beyond the close of the period for which the return is
24filed, the retailer, in collecting the tax (except as to motor
25vehicles, watercraft, aircraft, and trailers that are required
26to be registered with an agency of this State), may collect for

 

 

SB1610- 27 -LRB103 28478 HLH 54859 b

1each tax return period, only the tax applicable to that part of
2the selling price actually received during such tax return
3period.
4    Except as provided in this Section, on or before the
5twentieth day of each calendar month, such retailer shall file
6a return for the preceding calendar month. Such return shall
7be filed on forms prescribed by the Department and shall
8furnish such information as the Department may reasonably
9require. The return shall include the gross receipts on food
10for human consumption that is to be consumed off the premises
11where it is sold (other than alcoholic beverages, food
12consisting of or infused with adult use cannabis, soft drinks,
13and food that has been prepared for immediate consumption)
14which were received during the preceding calendar month,
15quarter, or year, as appropriate, and upon which tax would
16have been due but for the 0% rate imposed under Public Act
17102-700 this amendatory Act of the 102nd General Assembly. The
18return shall also include the amount of tax that would have
19been due on food for human consumption that is to be consumed
20off the premises where it is sold (other than alcoholic
21beverages, food consisting of or infused with adult use
22cannabis, soft drinks, and food that has been prepared for
23immediate consumption) but for the 0% rate imposed under
24Public Act 102-700 this amendatory Act of the 102nd General
25Assembly.
26    On and after January 1, 2018, except for returns required

 

 

SB1610- 28 -LRB103 28478 HLH 54859 b

1to be filed prior to January 1, 2023 for motor vehicles,
2watercraft, aircraft, and trailers that are required to be
3registered with an agency of this State, with respect to
4retailers whose annual gross receipts average $20,000 or more,
5all returns required to be filed pursuant to this Act shall be
6filed electronically. On and after January 1, 2023, with
7respect to retailers whose annual gross receipts average
8$20,000 or more, all returns required to be filed pursuant to
9this Act, including, but not limited to, returns for motor
10vehicles, watercraft, aircraft, and trailers that are required
11to be registered with an agency of this State, shall be filed
12electronically. Retailers who demonstrate that they do not
13have access to the Internet or demonstrate hardship in filing
14electronically may petition the Department to waive the
15electronic filing requirement.
16    The Department may require returns to be filed on a
17quarterly basis. If so required, a return for each calendar
18quarter shall be filed on or before the twentieth day of the
19calendar month following the end of such calendar quarter. The
20taxpayer shall also file a return with the Department for each
21of the first two months of each calendar quarter, on or before
22the twentieth day of the following calendar month, stating:
23        1. The name of the seller;
24        2. The address of the principal place of business from
25    which he engages in the business of selling tangible
26    personal property at retail in this State;

 

 

SB1610- 29 -LRB103 28478 HLH 54859 b

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

 

 

SB1610- 30 -LRB103 28478 HLH 54859 b

1the return shall be considered valid and any amount shown to be
2due on the return shall be deemed assessed.
3    Notwithstanding any other provision of this Act to the
4contrary, retailers subject to tax on cannabis shall file all
5cannabis tax returns and shall make all cannabis tax payments
6by electronic means in the manner and form required by the
7Department.
8    Beginning October 1, 1993, a taxpayer who has an average
9monthly tax liability of $150,000 or more shall make all
10payments required by rules of the Department by electronic
11funds transfer. Beginning October 1, 1994, a taxpayer who has
12an average monthly tax liability of $100,000 or more shall
13make all payments required by rules of the Department by
14electronic funds transfer. Beginning October 1, 1995, a
15taxpayer who has an average monthly tax liability of $50,000
16or more shall make all payments required by rules of the
17Department by electronic funds transfer. Beginning October 1,
182000, a taxpayer who has an annual tax liability of $200,000 or
19more shall make all payments required by rules of the
20Department by electronic funds transfer. The term "annual tax
21liability" shall be the sum of the taxpayer's liabilities
22under this Act, and under all other State and local occupation
23and use tax laws administered by the Department, for the
24immediately preceding calendar year. The term "average monthly
25tax liability" means the sum of the taxpayer's liabilities
26under this Act, and under all other State and local occupation

 

 

SB1610- 31 -LRB103 28478 HLH 54859 b

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

 

 

SB1610- 32 -LRB103 28478 HLH 54859 b

1Department each month by the 20th day of the month next
2following the month during which such tax liability is
3incurred and shall make payments to the Department on or
4before the 7th, 15th, 22nd and last day of the month during
5which such liability is incurred. On and after October 1,
62000, if the taxpayer's average monthly tax liability to the
7Department under this Act, the Retailers' Occupation Tax Act,
8the Service Occupation Tax Act, and the Service Use Tax Act was
9$20,000 or more during the preceding 4 complete calendar
10quarters, he shall file a return with the Department each
11month by the 20th day of the month next following the month
12during which such tax liability is incurred and shall make
13payment to the Department on or before the 7th, 15th, 22nd and
14last day of the month during which such liability is incurred.
15If the month during which such tax liability is incurred began
16prior to January 1, 1985, each payment shall be in an amount
17equal to 1/4 of the taxpayer's actual liability for the month
18or an amount set by the Department not to exceed 1/4 of the
19average monthly liability of the taxpayer to the Department
20for the preceding 4 complete calendar quarters (excluding the
21month of highest liability and the month of lowest liability
22in such 4 quarter period). If the month during which such tax
23liability is incurred begins on or after January 1, 1985, and
24prior to January 1, 1987, each payment shall be in an amount
25equal to 22.5% of the taxpayer's actual liability for the
26month or 27.5% of the taxpayer's liability for the same

 

 

SB1610- 33 -LRB103 28478 HLH 54859 b

1calendar month of the preceding year. If the month during
2which such tax liability is incurred begins on or after
3January 1, 1987, and prior to January 1, 1988, each payment
4shall be in an amount equal to 22.5% of the taxpayer's actual
5liability for the month or 26.25% of the taxpayer's liability
6for the same calendar month of the preceding year. If the month
7during which such tax liability is incurred begins on or after
8January 1, 1988, and prior to January 1, 1989, or begins on or
9after January 1, 1996, each payment shall be in an amount equal
10to 22.5% of the taxpayer's actual liability for the month or
1125% of the taxpayer's liability for the same calendar month of
12the preceding year. If the month during which such tax
13liability is incurred begins on or after January 1, 1989, and
14prior to January 1, 1996, each payment shall be in an amount
15equal to 22.5% of the taxpayer's actual liability for the
16month or 25% of the taxpayer's liability for the same calendar
17month of the preceding year or 100% of the taxpayer's actual
18liability for the quarter monthly reporting period. The amount
19of such quarter monthly payments shall be credited against the
20final tax liability of the taxpayer's return for that month.
21Before October 1, 2000, once applicable, the requirement of
22the making of quarter monthly payments to the Department shall
23continue until such taxpayer's average monthly liability to
24the Department during the preceding 4 complete calendar
25quarters (excluding the month of highest liability and the
26month of lowest liability) is less than $9,000, or until such

 

 

SB1610- 34 -LRB103 28478 HLH 54859 b

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

 

 

SB1610- 35 -LRB103 28478 HLH 54859 b

1likely to be long term. Quarter monthly payment status shall
2be determined under this paragraph as if the rate reduction to
31.25% in Public Act 102-700 and this amendatory Act of the
4103rd 102nd General Assembly on sales tax holiday items had
5not occurred. For quarter monthly payments due on or after
6July 1, 2023 and through June 30, 2025 June 30, 2024, "25% of
7the taxpayer's liability for the same calendar month of the
8preceding year" shall be determined as if the rate reduction
9to 1.25% in Public Act 102-700 and this amendatory Act of the
10103rd 102nd General Assembly on sales tax holiday items had
11not occurred. Quarter monthly payment status shall be
12determined under this paragraph as if the rate reduction to 0%
13in Public Act 102-700 this amendatory Act of the 102nd General
14Assembly on food for human consumption that is to be consumed
15off the premises where it is sold (other than alcoholic
16beverages, food consisting of or infused with adult use
17cannabis, soft drinks, and food that has been prepared for
18immediate consumption) had not occurred. For quarter monthly
19payments due under this paragraph on or after July 1, 2023 and
20through June 30, 2024, "25% of the taxpayer's liability for
21the same calendar month of the preceding year" shall be
22determined as if the rate reduction to 0% in Public Act 102-700
23this amendatory Act of the 102nd General Assembly had not
24occurred. If any such quarter monthly payment is not paid at
25the time or in the amount required by this Section, then the
26taxpayer shall be liable for penalties and interest on the

 

 

SB1610- 36 -LRB103 28478 HLH 54859 b

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

 

 

SB1610- 37 -LRB103 28478 HLH 54859 b

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

 

 

SB1610- 38 -LRB103 28478 HLH 54859 b

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

 

 

SB1610- 39 -LRB103 28478 HLH 54859 b

1provided in Section 3-55 of this Act, then that seller may
2report the transfer of all the aircraft, watercraft, motor
3vehicles or trailers involved in that transaction to the
4Department on the same uniform invoice-transaction reporting
5return form. For purposes of this Section, "watercraft" means
6a Class 2, Class 3, or Class 4 watercraft as defined in Section
73-2 of the Boat Registration and Safety Act, a personal
8watercraft, or any boat equipped with an inboard motor.
9    In addition, with respect to motor vehicles, watercraft,
10aircraft, and trailers that are required to be registered with
11an agency of this State, every person who is engaged in the
12business of leasing or renting such items and who, in
13connection with such business, sells any such item to a
14retailer for the purpose of resale is, notwithstanding any
15other provision of this Section to the contrary, authorized to
16meet the return-filing requirement of this Act by reporting
17the transfer of all the aircraft, watercraft, motor vehicles,
18or trailers transferred for resale during a month to the
19Department on the same uniform invoice-transaction reporting
20return form on or before the 20th of the month following the
21month in which the transfer takes place. Notwithstanding any
22other provision of this Act to the contrary, all returns filed
23under this paragraph must be filed by electronic means in the
24manner and form as required by the Department.
25    The transaction reporting return in the case of motor
26vehicles or trailers that are required to be registered with

 

 

SB1610- 40 -LRB103 28478 HLH 54859 b

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

 

 

SB1610- 41 -LRB103 28478 HLH 54859 b

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

 

 

SB1610- 42 -LRB103 28478 HLH 54859 b

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

 

 

SB1610- 43 -LRB103 28478 HLH 54859 b

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

 

 

SB1610- 44 -LRB103 28478 HLH 54859 b

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

 

 

SB1610- 45 -LRB103 28478 HLH 54859 b

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

 

 

SB1610- 46 -LRB103 28478 HLH 54859 b

1U.S.C. 47133 are binding on the State.
2    Beginning August 1, 2000, each month the Department shall
3pay into the State and Local Sales Tax Reform Fund 100% of the
4net revenue realized for the preceding month from the 1.25%
5rate on the selling price of motor fuel and gasohol. If, in any
6month, the tax on sales tax holiday items, as defined in
7Section 3-6, is imposed at the rate of 1.25%, then the
8Department shall pay 100% of the net revenue realized for that
9month from the 1.25% rate on the selling price of sales tax
10holiday items into the State and Local Sales Tax Reform Fund.
11    Beginning January 1, 1990, each month the Department shall
12pay into the Local Government Tax Fund 16% of the net revenue
13realized for the preceding month from the 6.25% general rate
14on the selling price of tangible personal property which is
15purchased outside Illinois at retail from a retailer and which
16is titled or registered by an agency of this State's
17government.
18    Beginning October 1, 2009, each month the Department shall
19pay into the Capital Projects Fund an amount that is equal to
20an amount estimated by the Department to represent 80% of the
21net revenue realized for the preceding month from the sale of
22candy, grooming and hygiene products, and soft drinks that had
23been taxed at a rate of 1% prior to September 1, 2009 but that
24are now taxed at 6.25%.
25    Beginning July 1, 2011, each month the Department shall
26pay into the Clean Air Act Permit Fund 80% of the net revenue

 

 

SB1610- 47 -LRB103 28478 HLH 54859 b

1realized for the preceding month from the 6.25% general rate
2on the selling price of sorbents used in Illinois in the
3process of sorbent injection as used to comply with the
4Environmental Protection Act or the federal Clean Air Act, but
5the total payment into the Clean Air Act Permit Fund under this
6Act and the Retailers' Occupation Tax Act shall not exceed
7$2,000,000 in any fiscal year.
8    Beginning July 1, 2013, each month the Department shall
9pay into the Underground Storage Tank Fund from the proceeds
10collected under this Act, the Service Use Tax Act, the Service
11Occupation Tax Act, and the Retailers' Occupation Tax Act an
12amount equal to the average monthly deficit in the Underground
13Storage Tank Fund during the prior year, as certified annually
14by the Illinois Environmental Protection Agency, but the total
15payment into the Underground Storage Tank Fund under this Act,
16the Service Use Tax Act, the Service Occupation Tax Act, and
17the Retailers' Occupation Tax Act shall not exceed $18,000,000
18in any State fiscal year. As used in this paragraph, the
19"average monthly deficit" shall be equal to the difference
20between the average monthly claims for payment by the fund and
21the average monthly revenues deposited into the fund,
22excluding payments made pursuant to this paragraph.
23    Beginning July 1, 2015, of the remainder of the moneys
24received by the Department under this Act, the Service Use Tax
25Act, the Service Occupation Tax Act, and the Retailers'
26Occupation Tax Act, each month the Department shall deposit

 

 

SB1610- 48 -LRB103 28478 HLH 54859 b

1$500,000 into the State Crime Laboratory Fund.
2    Of the remainder of the moneys received by the Department
3pursuant to this Act, (a) 1.75% thereof shall be paid into the
4Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
5and after July 1, 1989, 3.8% thereof shall be paid into the
6Build Illinois Fund; provided, however, that if in any fiscal
7year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
8may be, of the moneys received by the Department and required
9to be paid into the Build Illinois Fund pursuant to Section 3
10of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
11Act, Section 9 of the Service Use Tax Act, and Section 9 of the
12Service Occupation Tax Act, such Acts being hereinafter called
13the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
14may be, of moneys being hereinafter called the "Tax Act
15Amount", and (2) the amount transferred to the Build Illinois
16Fund from the State and Local Sales Tax Reform Fund shall be
17less than the Annual Specified Amount (as defined in Section 3
18of the Retailers' Occupation Tax Act), an amount equal to the
19difference shall be immediately paid into the Build Illinois
20Fund from other moneys received by the Department pursuant to
21the Tax Acts; and further provided, that if on the last
22business day of any month the sum of (1) the Tax Act Amount
23required to be deposited into the Build Illinois Bond Account
24in the Build Illinois Fund during such month and (2) the amount
25transferred during such month to the Build Illinois Fund from
26the State and Local Sales Tax Reform Fund shall have been less

 

 

SB1610- 49 -LRB103 28478 HLH 54859 b

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

 

 

SB1610- 50 -LRB103 28478 HLH 54859 b

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

 

 

SB1610- 51 -LRB103 28478 HLH 54859 b

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

 

 

SB1610- 52 -LRB103 28478 HLH 54859 b

12017199,000,000
22018210,000,000
32019221,000,000
42020233,000,000
52021300,000,000
62022300,000,000
72023300,000,000
82024 300,000,000
92025 300,000,000
102026 300,000,000
112027 375,000,000
122028 375,000,000
132029 375,000,000
142030 375,000,000
152031 375,000,000
162032 375,000,000
172033 375,000,000
182034375,000,000
192035375,000,000
202036450,000,000
21and
22each fiscal year
23thereafter that bonds
24are outstanding under
25Section 13.2 of the
26Metropolitan Pier and

 

 

SB1610- 53 -LRB103 28478 HLH 54859 b

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

 

 

SB1610- 54 -LRB103 28478 HLH 54859 b

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

 

 

SB1610- 55 -LRB103 28478 HLH 54859 b

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

 

 

SB1610- 56 -LRB103 28478 HLH 54859 b

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

 

 

SB1610- 57 -LRB103 28478 HLH 54859 b

1        2030....................................$298,900,000
2        2031....................................$309,300,000
3        2032....................................$320,100,000
4        2033....................................$331,200,000
5        2034....................................$341,200,000
6        2035....................................$351,400,000
7        2036....................................$361,900,000
8        2037....................................$372,800,000
9        2038....................................$384,000,000
10        2039....................................$395,500,000
11        2040....................................$407,400,000
12        2041....................................$419,600,000
13        2042....................................$432,200,000
14        2043....................................$445,100,000
15    Beginning July 1, 2021 and until July 1, 2022, subject to
16the payment of amounts into the State and Local Sales Tax
17Reform Fund, the Build Illinois Fund, the McCormick Place
18Expansion Project Fund, the Illinois Tax Increment Fund, the
19Energy Infrastructure Fund, and the Tax Compliance and
20Administration Fund as provided in this Section, the
21Department shall pay each month into the Road Fund the amount
22estimated to represent 16% of the net revenue realized from
23the taxes imposed on motor fuel and gasohol. Beginning July 1,
242022 and until July 1, 2023, subject to the payment of amounts
25into the State and Local Sales Tax Reform Fund, the Build
26Illinois Fund, the McCormick Place Expansion Project Fund, the

 

 

SB1610- 58 -LRB103 28478 HLH 54859 b

1Illinois Tax Increment Fund, the Energy Infrastructure Fund,
2and the Tax Compliance and Administration Fund as provided in
3this Section, the Department shall pay each month into the
4Road Fund the amount estimated to represent 32% of the net
5revenue realized from the taxes imposed on motor fuel and
6gasohol. Beginning July 1, 2023 and until July 1, 2024,
7subject to the payment of amounts into the State and Local
8Sales Tax Reform Fund, the Build Illinois Fund, the McCormick
9Place Expansion Project Fund, the Illinois Tax Increment Fund,
10the Energy Infrastructure Fund, and the Tax Compliance and
11Administration Fund as provided in this Section, the
12Department shall pay each month into the Road Fund the amount
13estimated to represent 48% of the net revenue realized from
14the taxes imposed on motor fuel and gasohol. Beginning July 1,
152024 and until July 1, 2025, subject to the payment of amounts
16into the State and Local Sales Tax Reform Fund, the Build
17Illinois Fund, the McCormick Place Expansion Project Fund, the
18Illinois Tax Increment Fund, the Energy Infrastructure Fund,
19and the Tax Compliance and Administration Fund as provided in
20this Section, the Department shall pay each month into the
21Road Fund the amount estimated to represent 64% of the net
22revenue realized from the taxes imposed on motor fuel and
23gasohol. Beginning on July 1, 2025, subject to the payment of
24amounts into the State and Local Sales Tax Reform Fund, the
25Build Illinois Fund, the McCormick Place Expansion Project
26Fund, the Illinois Tax Increment Fund, the Energy

 

 

SB1610- 59 -LRB103 28478 HLH 54859 b

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

 

 

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1importers and wholesalers whose products are sold at retail in
2Illinois by numerous retailers, and who wish to do so, may
3assume the responsibility for accounting and paying to the
4Department all tax accruing under this Act with respect to
5such sales, if the retailers who are affected do not make
6written objection to the Department to this arrangement.
7(Source: P.A. 101-10, Article 15, Section 15-10, eff. 6-5-19;
8101-10, Article 25, Section 25-105, eff. 6-5-19; 101-27, eff.
96-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
10101-636, eff. 6-10-20; 102-700, Article 60, Section 60-15,
11eff. 4-19-22; 102-700, Article 65, Section 65-5, eff. 4-19-22;
12102-1019, eff. 1-1-23; revised 12-13-22.)
 
13    Section 15. The Retailers' Occupation Tax Act is amended
14by changing Sections 2-8, 2-10, and 3 as follows:
 
15    (35 ILCS 120/2-8)
16    Sec. 2-8. Sales tax holiday items.
17    (a) Any tangible personal property described in this
18subsection is a sales tax holiday item and qualifies for the
191.25% reduced rate of tax during the sales tax holiday period
20for the period set forth in Section 2-10 of this Act
21(hereinafter referred to as the Sales Tax Holiday Period). The
22reduced rate on these items shall be administered under the
23provisions of subsection (b) of this Section. The following
24items are subject to the reduced rate:

 

 

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1        (1) Clothing items that each have a retail selling
2    price of less than $125.
3        "Clothing" means, unless otherwise specified in this
4    Section, all human wearing apparel suitable for general
5    use. "Clothing" does not include clothing accessories,
6    protective equipment, or sport or recreational equipment.
7    "Clothing" includes, but is not limited to: household and
8    shop aprons; athletic supporters; bathing suits and caps;
9    belts and suspenders; boots; coats and jackets; ear muffs;
10    footlets; gloves and mittens for general use; hats and
11    caps; hosiery; insoles for shoes; lab coats; neckties;
12    overshoes; pantyhose; rainwear; rubber pants; sandals;
13    scarves; shoes and shoelaces; slippers; sneakers; socks
14    and stockings; steel-toed shoes; underwear; and school
15    uniforms.
16        "Clothing accessories" means, but is not limited to:
17    briefcases; cosmetics; hair notions, including, but not
18    limited to barrettes, hair bows, and hair nets; handbags;
19    handkerchiefs; jewelry; non-prescription sunglasses;
20    umbrellas; wallets; watches; and wigs and hair pieces.
21        "Protective equipment" means, but is not limited to:
22    breathing masks; clean room apparel and equipment; ear and
23    hearing protectors; face shields; hard hats; helmets;
24    paint or dust respirators; protective gloves; safety
25    glasses and goggles; safety belts; tool belts; and
26    welder's gloves and masks.

 

 

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1        "Sport or recreational equipment" means, but is not
2    limited to: ballet and tap shoes; cleated or spiked
3    athletic shoes; gloves, including, but not limited to,
4    baseball, bowling, boxing, hockey, and golf gloves;
5    goggles; hand and elbow guards; life preservers and vests;
6    mouth guards; roller and ice skates; shin guards; shoulder
7    pads; ski boots; waders; and wetsuits and fins.
8        (2) School supplies. "School supplies" means, unless
9    otherwise specified in this Section, items used by a
10    student in a course of study. The purchase of school
11    supplies for use by persons other than students for use in
12    a course of study are not eligible for the reduced rate of
13    tax. "School supplies" do not include school art supplies;
14    school instructional materials; cameras; film and memory
15    cards; videocameras, tapes, and videotapes; computers;
16    cell phones; Personal Digital Assistants (PDAs); handheld
17    electronic schedulers; and school computer supplies.
18        "School supplies" includes, but is not limited to:
19    binders; book bags; calculators; cellophane tape;
20    blackboard chalk; compasses; composition books; crayons;
21    erasers; expandable, pocket, plastic, and manila folders;
22    glue, paste, and paste sticks; highlighters; index cards;
23    index card boxes; legal pads; lunch boxes; markers;
24    notebooks; paper, including loose leaf ruled notebook
25    paper, copy paper, graph paper, tracing paper, manila
26    paper, colored paper, poster board, and construction

 

 

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1    paper; pencils; pencil leads; pens; ink and ink refills
2    for pens; pencil boxes and other school supply boxes;
3    pencil sharpeners; protractors; rulers; scissors; and
4    writing tablets.
5        "School art supply" means an item commonly used by a
6    student in a course of study for artwork and includes only
7    the following items: clay and glazes; acrylic, tempera,
8    and oil paint; paintbrushes for artwork; sketch and
9    drawing pads; and watercolors.
10        "School instructional material" means written material
11    commonly used by a student in a course of study as a
12    reference and to learn the subject being taught and
13    includes only the following items: reference books;
14    reference maps and globes; textbooks; and workbooks.
15        "School computer supply" means an item commonly used
16    by a student in a course of study in which a computer is
17    used and applies only to the following items: flashdrives
18    and other computer data storage devices; data storage
19    media, such as diskettes and compact disks; boxes and
20    cases for disk storage; external ports or drives; computer
21    cases; computer cables; computer printers; and printer
22    cartridges, toner, and ink.
23    (b) Administration. Notwithstanding any other provision of
24this Act, the reduced rate of tax under Section 3-10 of this
25Act for clothing and school supplies shall be administered by
26the Department under the provisions of this subsection (b).

 

 

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1        (1) Bundled sales. Items that qualify for the reduced
2    rate of tax that are bundled together with items that do
3    not qualify for the reduced rate of tax and that are sold
4    for one itemized price will be subject to the reduced rate
5    of tax only if the value of the items that qualify for the
6    reduced rate of tax exceeds the value of the items that do
7    not qualify for the reduced rate of tax.
8        (2) Coupons and discounts. An unreimbursed discount by
9    the seller reduces the sales price of the property so that
10    the discounted sales price determines whether the sales
11    price is within a sales tax holiday price threshold. A
12    coupon or other reduction in the sales price is treated as
13    a discount if the seller is not reimbursed for the coupon
14    or reduction amount by a third party.
15        (3) Splitting of items normally sold together.
16    Articles that are normally sold as a single unit must
17    continue to be sold in that manner. Such articles cannot
18    be priced separately and sold as individual items in order
19    to obtain the reduced rate of tax. For example, a pair of
20    shoes cannot have each shoe sold separately so that the
21    sales price of each shoe is within a sales tax holiday
22    price threshold.
23        (4) Rain checks. A rain check is a procedure that
24    allows a customer to purchase an item at a certain price at
25    a later time because the particular item was out of stock.
26    Eligible property that customers purchase during the Sales

 

 

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1    Tax Holiday Period with the use of a rain check will
2    qualify for the reduced rate of tax regardless of when the
3    rain check was issued. Issuance of a rain check during the
4    Sales Tax Holiday Period will not qualify eligible
5    property for the reduced rate of tax if the property is
6    actually purchased after the Sales Tax Holiday Period.
7        (5) Exchanges. The procedure for an exchange in
8    regards to a sales tax holiday is as follows:
9            (A) If a customer purchases an item of eligible
10        property during the Sales Tax Holiday Period, but
11        later exchanges the item for a similar eligible item,
12        even if a different size, different color, or other
13        feature, no additional tax is due even if the exchange
14        is made after the Sales Tax Holiday Period.
15            (B) If a customer purchases an item of eligible
16        property during the Sales Tax Holiday Period, but
17        after the Sales Tax Holiday Period has ended, the
18        customer returns the item and receives credit on the
19        purchase of a different item, the 6.25% general
20        merchandise sales tax rate is due on the sale of the
21        newly purchased item.
22            (C) If a customer purchases an item of eligible
23        property before the Sales Tax Holiday Period, but
24        during the Sales Tax Holiday Period the customer
25        returns the item and receives credit on the purchase
26        of a different item of eligible property, the reduced

 

 

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1        rate of tax is due on the sale of the new item if the
2        new item is purchased during the Sales Tax Holiday
3        Period.
4        (6) (Blank).
5        (7) Order date and back orders. For the purpose of a
6    sales tax holiday, eligible property qualifies for the
7    reduced rate of tax if: (i) the item is both delivered to
8    and paid for by the customer during the Sales Tax Holiday
9    Period or (ii) the customer orders and pays for the item
10    and the seller accepts the order during the Sales Tax
11    Holiday Period for immediate shipment, even if delivery is
12    made after the Sales Tax Holiday Period. The seller
13    accepts an order when the seller has taken action to fill
14    the order for immediate shipment. Actions to fill an order
15    include placement of an "in date" stamp on an order or
16    assignment of an "order number" to an order within the
17    Sales Tax Holiday Period. An order is for immediate
18    shipment when the customer does not request delayed
19    shipment. An order is for immediate shipment
20    notwithstanding that the shipment may be delayed because
21    of a backlog of orders or because stock is currently
22    unavailable to, or on back order by, the seller.
23        (8) Returns. For a 60-day period immediately after the
24    Sales Tax Holiday Period, if a customer returns an item
25    that would qualify for the reduced rate of tax, credit for
26    or refund of sales tax shall be given only at the reduced

 

 

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1    rate unless the customer provides a receipt or invoice
2    that shows tax was paid at the 6.25% general merchandise
3    rate, or the seller has sufficient documentation to show
4    that tax was paid at the 6.25% general merchandise rate on
5    the specific item. This 60-day period is set solely for
6    the purpose of designating a time period during which the
7    customer must provide documentation that shows that the
8    appropriate sales tax rate was paid on returned
9    merchandise. The 60-day period is not intended to change a
10    seller's policy on the time period during which the seller
11    will accept returns.
12    (c) The Department may implement the provisions of this
13Section through the use of emergency rules, along with
14permanent rules filed concurrently with such emergency rules,
15in accordance with the provisions of Section 5-45 of the
16Illinois Administrative Procedure Act. For purposes of the
17Illinois Administrative Procedure Act, the adoption of rules
18to implement the provisions of this Section shall be deemed an
19emergency and necessary for the public interest, safety, and
20welfare.
21    (d) As used in this Section, "sales tax holiday period"
22means:
23        (1) from August 6, 2010 through August 15, 2010;
24        (2) from August 5, 2022 through August 14, 2022; and
25        (3) from August 5, 2023 through August 14, 2023.
26(Source: P.A. 102-700, eff. 4-19-22.)
 

 

 

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1    (35 ILCS 120/2-10)
2    Sec. 2-10. Rate of tax. Unless otherwise provided in this
3Section, the tax imposed by this Act is at the rate of 6.25% of
4gross receipts from sales of tangible personal property made
5in the course of business.
6    Beginning on July 1, 2000 and through December 31, 2000,
7with respect to motor fuel, as defined in Section 1.1 of the
8Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
9the Use Tax Act, the tax is imposed at the rate of 1.25%.
10    During the sales tax holiday period set forth in Section
112-8, Beginning on August 6, 2010 through August 15, 2010, and
12beginning again on August 5, 2022 through August 14, 2022,
13with respect to sales tax holiday items as defined in Section
142-8 of this Act, the tax is imposed at the rate of 1.25%.
15    Within 14 days after July 1, 2000 (the effective date of
16Public Act 91-872) this amendatory Act of the 91st General
17Assembly, each retailer of motor fuel and gasohol shall cause
18the following notice to be posted in a prominently visible
19place on each retail dispensing device that is used to
20dispense motor fuel or gasohol in the State of Illinois: "As of
21July 1, 2000, the State of Illinois has eliminated the State's
22share of sales tax on motor fuel and gasohol through December
2331, 2000. The price on this pump should reflect the
24elimination of the tax." The notice shall be printed in bold
25print on a sign that is no smaller than 4 inches by 8 inches.

 

 

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1The sign shall be clearly visible to customers. Any retailer
2who fails to post or maintain a required sign through December
331, 2000 is guilty of a petty offense for which the fine shall
4be $500 per day per each retail premises where a violation
5occurs.
6    With respect to gasohol, as defined in the Use Tax Act, the
7tax imposed by this Act applies to (i) 70% of the proceeds of
8sales made on or after January 1, 1990, and before July 1,
92003, (ii) 80% of the proceeds of sales made on or after July
101, 2003 and on or before July 1, 2017, and (iii) 100% of the
11proceeds of sales made thereafter. If, at any time, however,
12the tax under this Act on sales of gasohol, as defined in the
13Use Tax Act, is imposed at the rate of 1.25%, then the tax
14imposed by this Act applies to 100% of the proceeds of sales of
15gasohol made during that time.
16    With respect to majority blended ethanol fuel, as defined
17in the Use Tax Act, the tax imposed by this Act does not apply
18to the proceeds of sales made on or after July 1, 2003 and on
19or before December 31, 2023 but applies to 100% of the proceeds
20of sales made thereafter.
21    With respect to biodiesel blends, as defined in the Use
22Tax Act, with no less than 1% and no more than 10% biodiesel,
23the tax imposed by this Act applies to (i) 80% of the proceeds
24of sales made on or after July 1, 2003 and on or before
25December 31, 2018 and (ii) 100% of the proceeds of sales made
26after December 31, 2018 and before January 1, 2024. On and

 

 

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1after January 1, 2024 and on or before December 31, 2030, the
2taxation of biodiesel, renewable diesel, and biodiesel blends
3shall be as provided in Section 3-5.1 of the Use Tax Act. If,
4at any time, however, the tax under this Act on sales of
5biodiesel blends, as defined in the Use Tax Act, with no less
6than 1% and no more than 10% biodiesel is imposed at the rate
7of 1.25%, then the tax imposed by this Act applies to 100% of
8the proceeds of sales of biodiesel blends with no less than 1%
9and no more than 10% biodiesel made during that time.
10    With respect to biodiesel, as defined in the Use Tax Act,
11and biodiesel blends, as defined in the Use Tax Act, with more
12than 10% but no more than 99% biodiesel, the tax imposed by
13this Act does not apply to the proceeds of sales made on or
14after July 1, 2003 and on or before December 31, 2023. On and
15after January 1, 2024 and on or before December 31, 2030, the
16taxation of biodiesel, renewable diesel, and biodiesel blends
17shall be as provided in Section 3-5.1 of the Use Tax Act.
18    Until July 1, 2022 and beginning again on July 1, 2023,
19with respect to food for human consumption that is to be
20consumed off the premises where it is sold (other than
21alcoholic beverages, food consisting of or infused with adult
22use cannabis, soft drinks, and food that has been prepared for
23immediate consumption), the tax is imposed at the rate of 1%.
24Beginning July 1, 2022 and until July 1, 2023, with respect to
25food for human consumption that is to be consumed off the
26premises where it is sold (other than alcoholic beverages,

 

 

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1food consisting of or infused with adult use cannabis, soft
2drinks, and food that has been prepared for immediate
3consumption), the tax is imposed at the rate of 0%.
4    With respect to prescription and nonprescription
5medicines, drugs, medical appliances, products classified as
6Class III medical devices by the United States Food and Drug
7Administration that are used for cancer treatment pursuant to
8a prescription, as well as any accessories and components
9related to those devices, modifications to a motor vehicle for
10the purpose of rendering it usable by a person with a
11disability, and insulin, blood sugar testing materials,
12syringes, and needles used by human diabetics, the tax is
13imposed at the rate of 1%. For the purposes of this Section,
14until September 1, 2009: the term "soft drinks" means any
15complete, finished, ready-to-use, non-alcoholic drink, whether
16carbonated or not, including, but not limited to, soda water,
17cola, fruit juice, vegetable juice, carbonated water, and all
18other preparations commonly known as soft drinks of whatever
19kind or description that are contained in any closed or sealed
20bottle, can, carton, or container, regardless of size; but
21"soft drinks" does not include coffee, tea, non-carbonated
22water, infant formula, milk or milk products as defined in the
23Grade A Pasteurized Milk and Milk Products Act, or drinks
24containing 50% or more natural fruit or vegetable juice.
25    Notwithstanding any other provisions of this Act,
26beginning September 1, 2009, "soft drinks" means non-alcoholic

 

 

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

 

 

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

 

 

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1Compassionate Use of Medical Cannabis Program Act.
2(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;
3102-4, eff. 4-27-21; 102-700, Article 20, Section 20-20, eff.
44-19-22; 102-700, Article 60, Section 60-30, eff. 4-19-22;
5102-700, Article 65, Section 65-10, eff. 4-19-22; revised
66-1-22.)
 
7    (35 ILCS 120/3)  (from Ch. 120, par. 442)
8    Sec. 3. Except as provided in this Section, on or before
9the twentieth day of each calendar month, every person engaged
10in the business of selling tangible personal property at
11retail in this State during the preceding calendar month shall
12file a return with the Department, stating:
13        1. The name of the seller;
14        2. His residence address and the address of his
15    principal place of business and the address of the
16    principal place of business (if that is a different
17    address) from which he engages in the business of selling
18    tangible personal property at retail in this State;
19        3. Total amount of receipts received by him during the
20    preceding calendar month or quarter, as the case may be,
21    from sales of tangible personal property, and from
22    services furnished, by him during such preceding calendar
23    month or quarter;
24        4. Total amount received by him during the preceding
25    calendar month or quarter on charge and time sales of

 

 

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

 

 

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1        10. Such other reasonable information as the
2    Department may require.
3    On and after January 1, 2018, except for returns required
4to be filed prior to January 1, 2023 for motor vehicles,
5watercraft, aircraft, and trailers that are required to be
6registered with an agency of this State, with respect to
7retailers whose annual gross receipts average $20,000 or more,
8all returns required to be filed pursuant to this Act shall be
9filed electronically. On and after January 1, 2023, with
10respect to retailers whose annual gross receipts average
11$20,000 or more, all returns required to be filed pursuant to
12this Act, including, but not limited to, returns for motor
13vehicles, watercraft, aircraft, and trailers that are required
14to be registered with an agency of this State, shall be filed
15electronically. Retailers who demonstrate that they do not
16have access to the Internet or demonstrate hardship in filing
17electronically may petition the Department to waive the
18electronic filing requirement.
19    If a taxpayer fails to sign a return within 30 days after
20the proper notice and demand for signature by the Department,
21the return shall be considered valid and any amount shown to be
22due on the return shall be deemed assessed.
23    Each return shall be accompanied by the statement of
24prepaid tax issued pursuant to Section 2e for which credit is
25claimed.
26    Prior to October 1, 2003, and on and after September 1,

 

 

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12004 a retailer may accept a Manufacturer's Purchase Credit
2certification from a purchaser in satisfaction of Use Tax as
3provided in Section 3-85 of the Use Tax Act if the purchaser
4provides the appropriate documentation as required by Section
53-85 of the Use Tax Act. A Manufacturer's Purchase Credit
6certification, accepted by a retailer prior to October 1, 2003
7and on and after September 1, 2004 as provided in Section 3-85
8of the Use Tax Act, may be used by that retailer to satisfy
9Retailers' Occupation Tax liability in the amount claimed in
10the certification, not to exceed 6.25% of the receipts subject
11to tax from a qualifying purchase. A Manufacturer's Purchase
12Credit reported on any original or amended return filed under
13this Act after October 20, 2003 for reporting periods prior to
14September 1, 2004 shall be disallowed. Manufacturer's Purchase
15Credit reported on annual returns due on or after January 1,
162005 will be disallowed for periods prior to September 1,
172004. No Manufacturer's Purchase Credit may be used after
18September 30, 2003 through August 31, 2004 to satisfy any tax
19liability imposed under this Act, including any audit
20liability.
21    The Department may require returns to be filed on a
22quarterly basis. If so required, a return for each calendar
23quarter shall be filed on or before the twentieth day of the
24calendar month following the end of such calendar quarter. The
25taxpayer shall also file a return with the Department for each
26of the first two months of each calendar quarter, on or before

 

 

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

 

 

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1fuel" means jet fuel and aviation gasoline.
2    Beginning on October 1, 2003, any person who is not a
3licensed distributor, importing distributor, or manufacturer,
4as defined in the Liquor Control Act of 1934, but is engaged in
5the business of selling, at retail, alcoholic liquor shall
6file a statement with the Department of Revenue, in a format
7and at a time prescribed by the Department, showing the total
8amount paid for alcoholic liquor purchased during the
9preceding month and such other information as is reasonably
10required by the Department. The Department may adopt rules to
11require that this statement be filed in an electronic or
12telephonic format. Such rules may provide for exceptions from
13the filing requirements of this paragraph. For the purposes of
14this paragraph, the term "alcoholic liquor" shall have the
15meaning prescribed in the Liquor Control Act of 1934.
16    Beginning on October 1, 2003, every distributor, importing
17distributor, and manufacturer of alcoholic liquor as defined
18in the Liquor Control Act of 1934, shall file a statement with
19the Department of Revenue, no later than the 10th day of the
20month for the preceding month during which transactions
21occurred, by electronic means, showing the total amount of
22gross receipts from the sale of alcoholic liquor sold or
23distributed during the preceding month to purchasers;
24identifying the purchaser to whom it was sold or distributed;
25the purchaser's tax registration number; and such other
26information reasonably required by the Department. A

 

 

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1distributor, importing distributor, or manufacturer of
2alcoholic liquor must personally deliver, mail, or provide by
3electronic means to each retailer listed on the monthly
4statement a report containing a cumulative total of that
5distributor's, importing distributor's, or manufacturer's
6total sales of alcoholic liquor to that retailer no later than
7the 10th day of the month for the preceding month during which
8the transaction occurred. The distributor, importing
9distributor, or manufacturer shall notify the retailer as to
10the method by which the distributor, importing distributor, or
11manufacturer will provide the sales information. If the
12retailer is unable to receive the sales information by
13electronic means, the distributor, importing distributor, or
14manufacturer shall furnish the sales information by personal
15delivery or by mail. For purposes of this paragraph, the term
16"electronic means" includes, but is not limited to, the use of
17a secure Internet website, e-mail, or facsimile.
18    If a total amount of less than $1 is payable, refundable or
19creditable, such amount shall be disregarded if it is less
20than 50 cents and shall be increased to $1 if it is 50 cents or
21more.
22    Notwithstanding any other provision of this Act to the
23contrary, retailers subject to tax on cannabis shall file all
24cannabis tax returns and shall make all cannabis tax payments
25by electronic means in the manner and form required by the
26Department.

 

 

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1    Beginning October 1, 1993, a taxpayer who has an average
2monthly tax liability of $150,000 or more shall make all
3payments required by rules of the Department by electronic
4funds transfer. Beginning October 1, 1994, a taxpayer who has
5an average monthly tax liability of $100,000 or more shall
6make all payments required by rules of the Department by
7electronic funds transfer. Beginning October 1, 1995, a
8taxpayer who has an average monthly tax liability of $50,000
9or more shall make all payments required by rules of the
10Department by electronic funds transfer. Beginning October 1,
112000, a taxpayer who has an annual tax liability of $200,000 or
12more shall make all payments required by rules of the
13Department by electronic funds transfer. The term "annual tax
14liability" shall be the sum of the taxpayer's liabilities
15under this Act, and under all other State and local occupation
16and use tax laws administered by the Department, for the
17immediately preceding calendar year. The term "average monthly
18tax liability" shall be the sum of the taxpayer's liabilities
19under this Act, and under all other State and local occupation
20and use tax laws administered by the Department, for the
21immediately preceding calendar year divided by 12. Beginning
22on October 1, 2002, a taxpayer who has a tax liability in the
23amount set forth in subsection (b) of Section 2505-210 of the
24Department of Revenue Law shall make all payments required by
25rules of the Department by electronic funds transfer.
26    Before August 1 of each year beginning in 1993, the

 

 

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

 

 

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

 

 

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1businesses, but shall file separate returns for each such
2registered business.
3    In addition, with respect to motor vehicles, watercraft,
4aircraft, and trailers that are required to be registered with
5an agency of this State, except as otherwise provided in this
6Section, every retailer selling this kind of tangible personal
7property shall file, with the Department, upon a form to be
8prescribed and supplied by the Department, a separate return
9for each such item of tangible personal property which the
10retailer sells, except that if, in the same transaction, (i) a
11retailer of aircraft, watercraft, motor vehicles or trailers
12transfers more than one aircraft, watercraft, motor vehicle or
13trailer to another aircraft, watercraft, motor vehicle
14retailer or trailer retailer for the purpose of resale or (ii)
15a retailer of aircraft, watercraft, motor vehicles, or
16trailers transfers more than one aircraft, watercraft, motor
17vehicle, or trailer to a purchaser for use as a qualifying
18rolling stock as provided in Section 2-5 of this Act, then that
19seller may report the transfer of all aircraft, watercraft,
20motor vehicles or trailers involved in that transaction to the
21Department on the same uniform invoice-transaction reporting
22return form. For purposes of this Section, "watercraft" means
23a Class 2, Class 3, or Class 4 watercraft as defined in Section
243-2 of the Boat Registration and Safety Act, a personal
25watercraft, or any boat equipped with an inboard motor.
26    In addition, with respect to motor vehicles, watercraft,

 

 

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1aircraft, and trailers that are required to be registered with
2an agency of this State, every person who is engaged in the
3business of leasing or renting such items and who, in
4connection with such business, sells any such item to a
5retailer for the purpose of resale is, notwithstanding any
6other provision of this Section to the contrary, authorized to
7meet the return-filing requirement of this Act by reporting
8the transfer of all the aircraft, watercraft, motor vehicles,
9or trailers transferred for resale during a month to the
10Department on the same uniform invoice-transaction reporting
11return form on or before the 20th of the month following the
12month in which the transfer takes place. Notwithstanding any
13other provision of this Act to the contrary, all returns filed
14under this paragraph must be filed by electronic means in the
15manner and form as required by the Department.
16    Any retailer who sells only motor vehicles, watercraft,
17aircraft, or trailers that are required to be registered with
18an agency of this State, so that all retailers' occupation tax
19liability is required to be reported, and is reported, on such
20transaction reporting returns and who is not otherwise
21required to file monthly or quarterly returns, need not file
22monthly or quarterly returns. However, those retailers shall
23be required to file returns on an annual basis.
24    The transaction reporting return, in the case of motor
25vehicles or trailers that are required to be registered with
26an agency of this State, shall be the same document as the

 

 

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

 

 

SB1610- 87 -LRB103 28478 HLH 54859 b

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

 

 

SB1610- 88 -LRB103 28478 HLH 54859 b

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

 

 

SB1610- 89 -LRB103 28478 HLH 54859 b

1determination, in which event the transaction reporting return
2and tax remittance (if a tax payment was required) shall be
3credited by the Department to the proper retailer's account
4with the Department, but without the 2.1% or 1.75% discount
5provided for in this Section being allowed. When the user pays
6the tax directly to the Department, he shall pay the tax in the
7same amount and in the same form in which it would be remitted
8if the tax had been remitted to the Department by the retailer.
9    Refunds made by the seller during the preceding return
10period to purchasers, on account of tangible personal property
11returned to the seller, shall be allowed as a deduction under
12subdivision 5 of his monthly or quarterly return, as the case
13may be, in case the seller had theretofore included the
14receipts from the sale of such tangible personal property in a
15return filed by him and had paid the tax imposed by this Act
16with respect to such receipts.
17    Where the seller is a corporation, the return filed on
18behalf of such corporation shall be signed by the president,
19vice-president, secretary or treasurer or by the properly
20accredited agent of such corporation.
21    Where the seller is a limited liability company, the
22return filed on behalf of the limited liability company shall
23be signed by a manager, member, or properly accredited agent
24of the limited liability company.
25    Except as provided in this Section, the retailer filing
26the return under this Section shall, at the time of filing such

 

 

SB1610- 90 -LRB103 28478 HLH 54859 b

1return, pay to the Department the amount of tax imposed by this
2Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
3on and after January 1, 1990, or $5 per calendar year,
4whichever is greater, which is allowed to reimburse the
5retailer for the expenses incurred in keeping records,
6preparing and filing returns, remitting the tax and supplying
7data to the Department on request. On and after January 1,
82021, a certified service provider, as defined in the Leveling
9the Playing Field for Illinois Retail Act, filing the return
10under this Section on behalf of a remote retailer shall, at the
11time of such return, pay to the Department the amount of tax
12imposed by this Act less a discount of 1.75%. A remote retailer
13using a certified service provider to file a return on its
14behalf, as provided in the Leveling the Playing Field for
15Illinois Retail Act, is not eligible for the discount. When
16determining the discount allowed under this Section, retailers
17shall include the amount of tax that would have been due at the
181% rate but for the 0% rate imposed under Public Act 102-700
19this amendatory Act of the 102nd General Assembly. When
20determining the discount allowed under this Section, retailers
21shall include the amount of tax that would have been due at the
226.25% rate but for the 1.25% rate imposed on sales tax holiday
23items during the sales tax holiday period set forth in Section
242-8 under this amendatory Act of the 102nd General Assembly.
25The discount under this Section is not allowed for the 1.25%
26portion of taxes paid on aviation fuel that is subject to the

 

 

SB1610- 91 -LRB103 28478 HLH 54859 b

1revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
247133. Any prepayment made pursuant to Section 2d of this Act
3shall be included in the amount on which such 2.1% or 1.75%
4discount is computed. In the case of retailers who report and
5pay the tax on a transaction by transaction basis, as provided
6in this Section, such discount shall be taken with each such
7tax remittance instead of when such retailer files his
8periodic return. The discount allowed under this Section is
9allowed only for returns that are filed in the manner required
10by this Act. The Department may disallow the discount for
11retailers whose certificate of registration is revoked at the
12time the return is filed, but only if the Department's
13decision to revoke the certificate of registration has become
14final.
15    Before October 1, 2000, if the taxpayer's average monthly
16tax liability to the Department under this Act, the Use Tax
17Act, the Service Occupation Tax Act, and the Service Use Tax
18Act, excluding any liability for prepaid sales tax to be
19remitted in accordance with Section 2d of this Act, was
20$10,000 or more during the preceding 4 complete calendar
21quarters, he shall file a return with the Department each
22month by the 20th day of the month next following the month
23during which such tax liability is incurred and shall make
24payments to the Department on or before the 7th, 15th, 22nd and
25last day of the month during which such liability is incurred.
26On and after October 1, 2000, if the taxpayer's average

 

 

SB1610- 92 -LRB103 28478 HLH 54859 b

1monthly tax liability to the Department under this Act, the
2Use Tax Act, the Service Occupation Tax Act, and the Service
3Use Tax Act, excluding any liability for prepaid sales tax to
4be remitted in accordance with Section 2d of this Act, was
5$20,000 or more during the preceding 4 complete calendar
6quarters, he shall file a return with the Department each
7month by the 20th day of the month next following the month
8during which such tax liability is incurred and shall make
9payment to the Department on or before the 7th, 15th, 22nd and
10last day of the month during which such liability is incurred.
11If the month during which such tax liability is incurred began
12prior to January 1, 1985, each payment shall be in an amount
13equal to 1/4 of the taxpayer's actual liability for the month
14or an amount set by the Department not to exceed 1/4 of the
15average monthly liability of the taxpayer to the Department
16for the preceding 4 complete calendar quarters (excluding the
17month of highest liability and the month of lowest liability
18in such 4 quarter period). If the month during which such tax
19liability is incurred begins on or after January 1, 1985 and
20prior to January 1, 1987, each payment shall be in an amount
21equal to 22.5% of the taxpayer's actual liability for the
22month or 27.5% of the taxpayer's liability for the same
23calendar month of the preceding year. If the month during
24which such tax liability is incurred begins on or after
25January 1, 1987 and prior to January 1, 1988, each payment
26shall be in an amount equal to 22.5% of the taxpayer's actual

 

 

SB1610- 93 -LRB103 28478 HLH 54859 b

1liability for the month or 26.25% of the taxpayer's liability
2for the same calendar month of the preceding year. If the month
3during which such tax liability is incurred begins on or after
4January 1, 1988, and prior to January 1, 1989, or begins on or
5after January 1, 1996, each payment shall be in an amount equal
6to 22.5% of the taxpayer's actual liability for the month or
725% of the taxpayer's liability for the same calendar month of
8the preceding year. If the month during which such tax
9liability is incurred begins on or after January 1, 1989, and
10prior to January 1, 1996, each payment shall be in an amount
11equal to 22.5% of the taxpayer's actual liability for the
12month or 25% of the taxpayer's liability for the same calendar
13month of the preceding year or 100% of the taxpayer's actual
14liability for the quarter monthly reporting period. The amount
15of such quarter monthly payments shall be credited against the
16final tax liability of the taxpayer's return for that month.
17Before October 1, 2000, once applicable, the requirement of
18the making of quarter monthly payments to the Department by
19taxpayers having an average monthly tax liability of $10,000
20or more as determined in the manner provided above shall
21continue until such taxpayer's average monthly liability to
22the Department during the preceding 4 complete calendar
23quarters (excluding the month of highest liability and the
24month of lowest liability) is less than $9,000, or until such
25taxpayer's average monthly liability to the Department as
26computed for each calendar quarter of the 4 preceding complete

 

 

SB1610- 94 -LRB103 28478 HLH 54859 b

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

 

 

SB1610- 95 -LRB103 28478 HLH 54859 b

1likely to be long term. Quarter monthly payment status shall
2be determined under this paragraph as if the rate reduction to
30% in Public Act 102-700 this amendatory Act of the 102nd
4General Assembly on food for human consumption that is to be
5consumed off the premises where it is sold (other than
6alcoholic beverages, food consisting of or infused with adult
7use cannabis, soft drinks, and food that has been prepared for
8immediate consumption) had not occurred. For quarter monthly
9payments due under this paragraph on or after July 1, 2023 and
10through June 30, 2024, "25% of the taxpayer's liability for
11the same calendar month of the preceding year" shall be
12determined as if the rate reduction to 0% in Public Act 102-700
13this amendatory Act of the 102nd General Assembly had not
14occurred. Quarter monthly payment status shall be determined
15under this paragraph as if the rate reduction to 1.25% in
16Public Act 102-700 and this amendatory Act of the 103rd
17General Assembly this amendatory Act of the 102nd General
18Assembly on sales tax holiday items had not occurred. For
19quarter monthly payments due on or after July 1, 2023 and
20through June 30, 2025 June 30, 2024, "25% of the taxpayer's
21liability for the same calendar month of the preceding year"
22shall be determined as if the rate reduction to 1.25% in Public
23Act 102-700 and this amendatory Act of the 103rd General
24Assembly this amendatory Act of the 102nd General Assembly on
25sales tax holiday items had not occurred. If any such quarter
26monthly payment is not paid at the time or in the amount

 

 

SB1610- 96 -LRB103 28478 HLH 54859 b

1required by this Section, then the taxpayer shall be liable
2for penalties and interest on the difference between the
3minimum amount due as a payment and the amount of such quarter
4monthly payment actually and timely paid, except insofar as
5the taxpayer has previously made payments for that month to
6the Department in excess of the minimum payments previously
7due as provided in this Section. The Department shall make
8reasonable rules and regulations to govern the quarter monthly
9payment amount and quarter monthly payment dates for taxpayers
10who file on other than a calendar monthly basis.
11    The provisions of this paragraph apply before October 1,
122001. Without regard to whether a taxpayer is required to make
13quarter monthly payments as specified above, any taxpayer who
14is required by Section 2d of this Act to collect and remit
15prepaid taxes and has collected prepaid taxes which average in
16excess of $25,000 per month during the preceding 2 complete
17calendar quarters, shall file a return with the Department as
18required by Section 2f and shall make payments to the
19Department on or before the 7th, 15th, 22nd and last day of the
20month during which such liability is incurred. If the month
21during which such tax liability is incurred began prior to
22September 1, 1985 (the effective date of Public Act 84-221),
23each payment shall be in an amount not less than 22.5% of the
24taxpayer's actual liability under Section 2d. If the month
25during which such tax liability is incurred begins on or after
26January 1, 1986, each payment shall be in an amount equal to

 

 

SB1610- 97 -LRB103 28478 HLH 54859 b

122.5% of the taxpayer's actual liability for the month or
227.5% of the taxpayer's liability for the same calendar month
3of the preceding calendar year. If the month during which such
4tax liability is incurred begins on or after January 1, 1987,
5each payment shall be in an amount equal to 22.5% of the
6taxpayer's actual liability for the month or 26.25% of the
7taxpayer's liability for the same calendar month of the
8preceding year. The amount of such quarter monthly payments
9shall be credited against the final tax liability of the
10taxpayer's return for that month filed under this Section or
11Section 2f, as the case may be. Once applicable, the
12requirement of the making of quarter monthly payments to the
13Department pursuant to this paragraph shall continue until
14such taxpayer's average monthly prepaid tax collections during
15the preceding 2 complete calendar quarters is $25,000 or less.
16If any such quarter monthly payment is not paid at the time or
17in the amount required, the taxpayer shall be liable for
18penalties and interest on such difference, except insofar as
19the taxpayer has previously made payments for that month in
20excess of the minimum payments previously due.
21    The provisions of this paragraph apply on and after
22October 1, 2001. Without regard to whether a taxpayer is
23required to make quarter monthly payments as specified above,
24any taxpayer who is required by Section 2d of this Act to
25collect and remit prepaid taxes and has collected prepaid
26taxes that average in excess of $20,000 per month during the

 

 

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1preceding 4 complete calendar quarters shall file a return
2with the Department as required by Section 2f and shall make
3payments to the Department on or before the 7th, 15th, 22nd and
4last day of the month during which the liability is incurred.
5Each payment shall be in an amount equal to 22.5% of the
6taxpayer's actual liability for the month or 25% of the
7taxpayer's liability for the same calendar month of the
8preceding year. The amount of the quarter monthly payments
9shall be credited against the final tax liability of the
10taxpayer's return for that month filed under this Section or
11Section 2f, as the case may be. Once applicable, the
12requirement of the making of quarter monthly payments to the
13Department pursuant to this paragraph shall continue until the
14taxpayer's average monthly prepaid tax collections during the
15preceding 4 complete calendar quarters (excluding the month of
16highest liability and the month of lowest liability) is less
17than $19,000 or until such taxpayer's average monthly
18liability to the Department as computed for each calendar
19quarter of the 4 preceding complete calendar quarters is less
20than $20,000. If any such quarter monthly payment is not paid
21at the time or in the amount required, the taxpayer shall be
22liable for penalties and interest on such difference, except
23insofar as the taxpayer has previously made payments for that
24month in excess of the minimum payments previously due.
25    If any payment provided for in this Section exceeds the
26taxpayer's liabilities under this Act, the Use Tax Act, the

 

 

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1Service Occupation Tax Act and the Service Use Tax Act, as
2shown on an original monthly return, the Department shall, if
3requested by the taxpayer, issue to the taxpayer a credit
4memorandum no later than 30 days after the date of payment. The
5credit evidenced by such credit memorandum may be assigned by
6the taxpayer to a similar taxpayer under this Act, the Use Tax
7Act, the Service Occupation Tax Act or the Service Use Tax Act,
8in accordance with reasonable rules and regulations to be
9prescribed by the Department. If no such request is made, the
10taxpayer may credit such excess payment against tax liability
11subsequently to be remitted to the Department under this Act,
12the Use Tax Act, the Service Occupation Tax Act or the Service
13Use Tax Act, in accordance with reasonable rules and
14regulations prescribed by the Department. If the Department
15subsequently determined that all or any part of the credit
16taken was not actually due to the taxpayer, the taxpayer's
172.1% and 1.75% vendor's discount shall be reduced by 2.1% or
181.75% of the difference between the credit taken and that
19actually due, and that taxpayer shall be liable for penalties
20and interest on such difference.
21    If a retailer of motor fuel is entitled to a credit under
22Section 2d of this Act which exceeds the taxpayer's liability
23to the Department under this Act for the month for which the
24taxpayer is filing a return, the Department shall issue the
25taxpayer a credit memorandum for the excess.
26    Beginning January 1, 1990, each month the Department shall

 

 

SB1610- 100 -LRB103 28478 HLH 54859 b

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

 

 

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1exception for aviation fuel only applies for so long as the
2revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
347133 are binding on the State.
4    For aviation fuel sold on or after December 1, 2019, each
5month the Department shall pay into the State Aviation Program
6Fund 20% of the net revenue realized for the preceding month
7from the 6.25% general rate on the selling price of aviation
8fuel, less an amount estimated by the Department to be
9required for refunds of the 20% portion of the tax on aviation
10fuel under this Act, which amount shall be deposited into the
11Aviation Fuel Sales Tax Refund Fund. The Department shall only
12pay moneys into the State Aviation Program Fund and the
13Aviation Fuel Sales Tax Refund Fund under this Act for so long
14as the revenue use requirements of 49 U.S.C. 47107(b) and 49
15U.S.C. 47133 are binding on the State.
16    Beginning August 1, 2000, each month the Department shall
17pay into the Local Government Tax Fund 80% of the net revenue
18realized for the preceding month from the 1.25% rate on the
19selling price of motor fuel and gasohol. If, in any month, the
20tax on sales tax holiday items, as defined in Section 2-8, is
21imposed at the rate of 1.25%, then the Department shall pay 80%
22of the net revenue realized for that month from the 1.25% rate
23on the selling price of sales tax holiday items into the Local
24Government Tax Fund.
25    Beginning October 1, 2009, each month the Department shall
26pay into the Capital Projects Fund an amount that is equal to

 

 

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

 

 

SB1610- 103 -LRB103 28478 HLH 54859 b

1payment by the fund and the average monthly revenues deposited
2into the fund, excluding payments made pursuant to this
3paragraph.
4    Beginning July 1, 2015, of the remainder of the moneys
5received by the Department under the Use Tax Act, the Service
6Use Tax Act, the Service Occupation Tax Act, and this Act, each
7month the Department shall deposit $500,000 into the State
8Crime Laboratory Fund.
9    Of the remainder of the moneys received by the Department
10pursuant to this Act, (a) 1.75% thereof shall be paid into the
11Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
12and after July 1, 1989, 3.8% thereof shall be paid into the
13Build Illinois Fund; provided, however, that if in any fiscal
14year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
15may be, of the moneys received by the Department and required
16to be paid into the Build Illinois Fund pursuant to this Act,
17Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
18Act, and Section 9 of the Service Occupation Tax Act, such Acts
19being hereinafter called the "Tax Acts" and such aggregate of
202.2% or 3.8%, as the case may be, of moneys being hereinafter
21called the "Tax Act Amount", and (2) the amount transferred to
22the Build Illinois Fund from the State and Local Sales Tax
23Reform Fund shall be less than the Annual Specified Amount (as
24hereinafter defined), an amount equal to the difference shall
25be immediately paid into the Build Illinois Fund from other
26moneys received by the Department pursuant to the Tax Acts;

 

 

SB1610- 104 -LRB103 28478 HLH 54859 b

1the "Annual Specified Amount" means the amounts specified
2below for fiscal years 1986 through 1993:
3Fiscal YearAnnual Specified Amount
41986$54,800,000
51987$76,650,000
61988$80,480,000
71989$88,510,000
81990$115,330,000
91991$145,470,000
101992$182,730,000
111993$206,520,000;
12and means the Certified Annual Debt Service Requirement (as
13defined in Section 13 of the Build Illinois Bond Act) or the
14Tax Act Amount, whichever is greater, for fiscal year 1994 and
15each fiscal year thereafter; and further provided, that if on
16the last business day of any month the sum of (1) the Tax Act
17Amount required to be deposited into the Build Illinois Bond
18Account in the Build Illinois Fund during such month and (2)
19the amount transferred to the Build Illinois Fund from the
20State and Local Sales Tax Reform Fund shall have been less than
211/12 of the Annual Specified Amount, an amount equal to the
22difference shall be immediately paid into the Build Illinois
23Fund from other moneys received by the Department pursuant to
24the Tax Acts; and, further provided, that in no event shall the
25payments required under the preceding proviso result in
26aggregate payments into the Build Illinois Fund pursuant to

 

 

SB1610- 105 -LRB103 28478 HLH 54859 b

1this clause (b) for any fiscal year in excess of the greater of
2(i) the Tax Act Amount or (ii) the Annual Specified Amount for
3such fiscal year. The amounts payable into the Build Illinois
4Fund under clause (b) of the first sentence in this paragraph
5shall be payable only until such time as the aggregate amount
6on deposit under each trust indenture securing Bonds issued
7and outstanding pursuant to the Build Illinois Bond Act is
8sufficient, taking into account any future investment income,
9to fully provide, in accordance with such indenture, for the
10defeasance of or the payment of the principal of, premium, if
11any, and interest on the Bonds secured by such indenture and on
12any Bonds expected to be issued thereafter and all fees and
13costs payable with respect thereto, all as certified by the
14Director of the Bureau of the Budget (now Governor's Office of
15Management and Budget). If on the last business day of any
16month in which Bonds are outstanding pursuant to the Build
17Illinois Bond Act, the aggregate of moneys deposited in the
18Build Illinois Bond Account in the Build Illinois Fund in such
19month shall be less than the amount required to be transferred
20in such month from the Build Illinois Bond Account to the Build
21Illinois Bond Retirement and Interest Fund pursuant to Section
2213 of the Build Illinois Bond Act, an amount equal to such
23deficiency shall be immediately paid from other moneys
24received by the Department pursuant to the Tax Acts to the
25Build Illinois Fund; provided, however, that any amounts paid
26to the Build Illinois Fund in any fiscal year pursuant to this

 

 

SB1610- 106 -LRB103 28478 HLH 54859 b

1sentence shall be deemed to constitute payments pursuant to
2clause (b) of the first sentence of this paragraph and shall
3reduce the amount otherwise payable for such fiscal year
4pursuant to that clause (b). The moneys received by the
5Department pursuant to this Act and required to be deposited
6into the Build Illinois Fund are subject to the pledge, claim
7and charge set forth in Section 12 of the Build Illinois Bond
8Act.
9    Subject to payment of amounts into the Build Illinois Fund
10as provided in the preceding paragraph or in any amendment
11thereto hereafter enacted, the following specified monthly
12installment of the amount requested in the certificate of the
13Chairman of the Metropolitan Pier and Exposition Authority
14provided under Section 8.25f of the State Finance Act, but not
15in excess of sums designated as "Total Deposit", shall be
16deposited in the aggregate from collections under Section 9 of
17the Use Tax Act, Section 9 of the Service Use Tax Act, Section
189 of the Service Occupation Tax Act, and Section 3 of the
19Retailers' Occupation Tax Act into the McCormick Place
20Expansion Project Fund in the specified fiscal years.
21Fiscal YearTotal Deposit
221993         $0
231994 53,000,000
241995 58,000,000
251996 61,000,000
261997 64,000,000

 

 

SB1610- 107 -LRB103 28478 HLH 54859 b

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

 

 

SB1610- 108 -LRB103 28478 HLH 54859 b

12024 300,000,000
22025 300,000,000
32026 300,000,000
42027 375,000,000
52028 375,000,000
62029 375,000,000
72030 375,000,000
82031 375,000,000
92032 375,000,000
102033375,000,000
112034375,000,000
122035375,000,000
132036450,000,000
14and
15each fiscal year
16thereafter that bonds
17are outstanding under
18Section 13.2 of the
19Metropolitan Pier and
20Exposition Authority Act,
21but not after fiscal year 2060.
22    Beginning July 20, 1993 and in each month of each fiscal
23year thereafter, one-eighth of the amount requested in the
24certificate of the Chairman of the Metropolitan Pier and
25Exposition Authority for that fiscal year, less the amount
26deposited into the McCormick Place Expansion Project Fund by

 

 

SB1610- 109 -LRB103 28478 HLH 54859 b

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

 

 

SB1610- 110 -LRB103 28478 HLH 54859 b

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

 

 

SB1610- 111 -LRB103 28478 HLH 54859 b

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

 

 

SB1610- 112 -LRB103 28478 HLH 54859 b

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

 

 

SB1610- 113 -LRB103 28478 HLH 54859 b

1        2037....................................$372,800,000
2        2038....................................$384,000,000
3        2039....................................$395,500,000
4        2040....................................$407,400,000
5        2041....................................$419,600,000
6        2042....................................$432,200,000
7        2043....................................$445,100,000
8    Beginning July 1, 2021 and until July 1, 2022, subject to
9the payment of amounts into the County and Mass Transit
10District Fund, the Local Government Tax Fund, the Build
11Illinois Fund, the McCormick Place Expansion Project Fund, the
12Illinois Tax Increment Fund, the Energy Infrastructure Fund,
13and the Tax Compliance and Administration Fund as provided in
14this Section, the Department shall pay each month into the
15Road Fund the amount estimated to represent 16% of the net
16revenue realized from the taxes imposed on motor fuel and
17gasohol. Beginning July 1, 2022 and until July 1, 2023,
18subject to the payment of amounts into the County and Mass
19Transit District Fund, the Local Government Tax Fund, the
20Build Illinois Fund, the McCormick Place Expansion Project
21Fund, the Illinois Tax Increment Fund, the Energy
22Infrastructure Fund, and the Tax Compliance and Administration
23Fund as provided in this Section, the Department shall pay
24each month into the Road Fund the amount estimated to
25represent 32% of the net revenue realized from the taxes
26imposed on motor fuel and gasohol. Beginning July 1, 2023 and

 

 

SB1610- 114 -LRB103 28478 HLH 54859 b

1until July 1, 2024, subject to the payment of amounts into the
2County and Mass Transit District Fund, the Local Government
3Tax Fund, the Build Illinois Fund, the McCormick Place
4Expansion Project Fund, the Illinois Tax Increment Fund, the
5Energy Infrastructure Fund, and the Tax Compliance and
6Administration Fund as provided in this Section, the
7Department shall pay each month into the Road Fund the amount
8estimated to represent 48% of the net revenue realized from
9the taxes imposed on motor fuel and gasohol. Beginning July 1,
102024 and until July 1, 2025, subject to the payment of amounts
11into the County and Mass Transit District Fund, the Local
12Government Tax Fund, the Build Illinois Fund, the McCormick
13Place Expansion Project Fund, the Illinois Tax Increment Fund,
14the Energy Infrastructure Fund, and the Tax Compliance and
15Administration Fund as provided in this Section, the
16Department shall pay each month into the Road Fund the amount
17estimated to represent 64% of the net revenue realized from
18the taxes imposed on motor fuel and gasohol. Beginning on July
191, 2025, subject to the payment of amounts into the County and
20Mass Transit District Fund, the Local Government Tax Fund, the
21Build Illinois Fund, the McCormick Place Expansion Project
22Fund, the Illinois Tax Increment Fund, the Energy
23Infrastructure Fund, and the Tax Compliance and Administration
24Fund as provided in this Section, the Department shall pay
25each month into the Road Fund the amount estimated to
26represent 80% of the net revenue realized from the taxes

 

 

SB1610- 115 -LRB103 28478 HLH 54859 b

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

 

 

SB1610- 116 -LRB103 28478 HLH 54859 b

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

 

 

SB1610- 117 -LRB103 28478 HLH 54859 b

1Department shall include a warning that the person signing the
2return may be liable for perjury.
3    The provisions of this Section concerning the filing of an
4annual information return do not apply to a retailer who is not
5required to file an income tax return with the United States
6Government.
7    As soon as possible after the first day of each month, upon
8certification of the Department of Revenue, the Comptroller
9shall order transferred and the Treasurer shall transfer from
10the General Revenue Fund to the Motor Fuel Tax Fund an amount
11equal to 1.7% of 80% of the net revenue realized under this Act
12for the second preceding month. Beginning April 1, 2000, this
13transfer is no longer required and shall not be made.
14    Net revenue realized for a month shall be the revenue
15collected by the State pursuant to this Act, less the amount
16paid out during that month as refunds to taxpayers for
17overpayment of liability.
18    For greater simplicity of administration, manufacturers,
19importers and wholesalers whose products are sold at retail in
20Illinois by numerous retailers, and who wish to do so, may
21assume the responsibility for accounting and paying to the
22Department all tax accruing under this Act with respect to
23such sales, if the retailers who are affected do not make
24written objection to the Department to this arrangement.
25    Any person who promotes, organizes, provides retail
26selling space for concessionaires or other types of sellers at

 

 

SB1610- 118 -LRB103 28478 HLH 54859 b

1the Illinois State Fair, DuQuoin State Fair, county fairs,
2local fairs, art shows, flea markets and similar exhibitions
3or events, including any transient merchant as defined by
4Section 2 of the Transient Merchant Act of 1987, is required to
5file a report with the Department providing the name of the
6merchant's business, the name of the person or persons engaged
7in merchant's business, the permanent address and Illinois
8Retailers Occupation Tax Registration Number of the merchant,
9the dates and location of the event and other reasonable
10information that the Department may require. The report must
11be filed not later than the 20th day of the month next
12following the month during which the event with retail sales
13was held. Any person who fails to file a report required by
14this Section commits a business offense and is subject to a
15fine not to exceed $250.
16    Any person engaged in the business of selling tangible
17personal property at retail as a concessionaire or other type
18of seller at the Illinois State Fair, county fairs, art shows,
19flea markets and similar exhibitions or events, or any
20transient merchants, as defined by Section 2 of the Transient
21Merchant Act of 1987, may be required to make a daily report of
22the amount of such sales to the Department and to make a daily
23payment of the full amount of tax due. The Department shall
24impose this requirement when it finds that there is a
25significant risk of loss of revenue to the State at such an
26exhibition or event. Such a finding shall be based on evidence

 

 

SB1610- 119 -LRB103 28478 HLH 54859 b

1that a substantial number of concessionaires or other sellers
2who are not residents of Illinois will be engaging in the
3business of selling tangible personal property at retail at
4the exhibition or event, or other evidence of a significant
5risk of loss of revenue to the State. The Department shall
6notify concessionaires and other sellers affected by the
7imposition of this requirement. In the absence of notification
8by the Department, the concessionaires and other sellers shall
9file their returns as otherwise required in this Section.
10(Source: P.A. 101-10, Article 15, Section 15-25, eff. 6-5-19;
11101-10, Article 25, Section 25-120, eff. 6-5-19; 101-27, eff.
126-25-19; 101-32, eff. 6-28-19; 101-604, eff. 12-13-19;
13101-636, eff. 6-10-20; 102-634, eff. 8-27-21; 102-700, Article
1460, Section 60-30, eff. 4-19-22; 102-700, Article 65, Section
1565-10, eff. 4-19-22; 102-813, eff. 5-13-22; 102-1019, eff.
161-1-23; revised 12-13-22.)
 
17    Section 99. Effective date. This Act takes effect upon
18becoming law.