SB3047 EngrossedLRB099 20695 HLH 45323 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 Use Tax Act is amended by changing Sections
53-10 and 9 as follows:
 
6    (35 ILCS 105/3-10)
7    Sec. 3-10. Rate of tax. Unless otherwise provided in this
8Section, the tax imposed by this Act is at the rate of 6.25% of
9either the selling price or the fair market value, if any, of
10the tangible personal property. In all cases where property
11functionally used or consumed is the same as the property that
12was purchased at retail, then the tax is imposed on the selling
13price of the property. In all cases where property functionally
14used or consumed is a by-product or waste product that has been
15refined, manufactured, or produced from property purchased at
16retail, then the tax is imposed on the lower of the fair market
17value, if any, of the specific property so used in this State
18or on the selling price of the property purchased at retail.
19For purposes of this Section "fair market value" means the
20price at which property would change hands between a willing
21buyer and a willing seller, neither being under any compulsion
22to buy or sell and both having reasonable knowledge of the
23relevant facts. The fair market value shall be established by

 

 

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1Illinois sales by the taxpayer of the same property as that
2functionally used or consumed, or if there are no such sales by
3the taxpayer, then comparable sales or purchases of property of
4like kind and character in Illinois.
5    Beginning on July 1, 2000 and through December 31, 2000,
6with respect to motor fuel, as defined in Section 1.1 of the
7Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
8the Use Tax Act, the tax is imposed at the rate of 1.25%.
9    Beginning on August 6, 2010 through August 15, 2010, with
10respect to sales tax holiday items as defined in Section 3-6 of
11this Act, the tax is imposed at the rate of 1.25%.
12    With respect to gasohol, the tax imposed by this Act
13applies to (i) 70% of the proceeds of sales made on or after
14January 1, 1990, and before July 1, 2003, (ii) 80% of the
15proceeds of sales made on or after July 1, 2003 and on or
16before December 31, 2018, and (iii) 100% of the proceeds of
17sales made thereafter. If, at any time, however, the tax under
18this Act on sales of gasohol is imposed at the rate of 1.25%,
19then the tax imposed by this Act applies to 100% of the
20proceeds of sales of gasohol made during that time.
21    With respect to majority blended ethanol fuel, the tax
22imposed by this Act does not apply to the proceeds of sales
23made on or after July 1, 2003 and on or before December 31,
242018 but applies to 100% of the proceeds of sales made
25thereafter.
26    With respect to biodiesel blends with no less than 1% and

 

 

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1no more than 10% biodiesel, the tax imposed by this Act applies
2to (i) 80% of the proceeds of sales made on or after July 1,
32003 and on or before December 31, 2018 and (ii) 100% of the
4proceeds of sales made thereafter. If, at any time, however,
5the tax under this Act on sales of biodiesel blends with no
6less than 1% and no more than 10% biodiesel is imposed at the
7rate of 1.25%, then the tax imposed by this Act applies to 100%
8of the proceeds of sales of biodiesel blends with no less than
91% and no more than 10% biodiesel made during that time.
10    With respect to 100% biodiesel and biodiesel blends with
11more than 10% but no more than 99% biodiesel, the tax imposed
12by this Act does not apply to the proceeds of sales made on or
13after July 1, 2003 and on or before December 31, 2018 but
14applies to 100% of the proceeds of sales made thereafter.
15    With respect to food for human consumption that is to be
16consumed off the premises where it is sold (other than
17alcoholic beverages, soft drinks, and food that has been
18prepared for immediate consumption) and prescription and
19nonprescription medicines, drugs, medical appliances, products
20and associated therapies classified as Class III medical
21devices by the United States Food and Drug Administration that
22are used for cancer treatment, pursuant to a prescription, in a
23physician's office or any other location, as well as any
24accessories and components related to those devices and
25therapies, modifications to a motor vehicle for the purpose of
26rendering it usable by a person with a disability, and insulin,

 

 

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

 

 

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

 

 

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1as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
2label includes:
3        (A) A "Drug Facts" panel; or
4        (B) A statement of the "active ingredient(s)" with a
5    list of those ingredients contained in the compound,
6    substance or preparation.
7    Beginning on the effective date of this amendatory Act of
8the 98th General Assembly, "prescription and nonprescription
9medicines and drugs" includes medical cannabis purchased from a
10registered dispensing organization under the Compassionate Use
11of Medical Cannabis Pilot Program Act.
12    If the property that is purchased at retail from a retailer
13is acquired outside Illinois and used outside Illinois before
14being brought to Illinois for use here and is taxable under
15this Act, the "selling price" on which the tax is computed
16shall be reduced by an amount that represents a reasonable
17allowance for depreciation for the period of prior out-of-state
18use.
19(Source: P.A. 98-122, eff. 1-1-14; 99-143, eff. 7-27-15.)
 
20    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
21    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
22and trailers that are required to be registered with an agency
23of this State, each retailer required or authorized to collect
24the tax imposed by this Act shall pay to the Department the
25amount of such tax (except as otherwise provided) at the time

 

 

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1when he is required to file his return for the period during
2which such tax was collected, less a discount of 2.1% prior to
3January 1, 1990, and 1.75% on and after January 1, 1990, or $5
4per calendar year, whichever is greater, which is allowed to
5reimburse the retailer for expenses incurred in collecting the
6tax, keeping records, preparing and filing returns, remitting
7the tax and supplying data to the Department on request. In the
8case of retailers who report and pay the tax on a transaction
9by transaction basis, as provided in this Section, such
10discount shall be taken with each such tax remittance instead
11of when such retailer files his periodic return. The Department
12may disallow the discount for retailers whose certificate of
13registration is revoked at the time the return is filed, but
14only if the Department's decision to revoke the certificate of
15registration has become final. A retailer need not remit that
16part of any tax collected by him to the extent that he is
17required to remit and does remit the tax imposed by the
18Retailers' Occupation Tax Act, with respect to the sale of the
19same 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

 

 

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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 be
7filed on forms prescribed by the Department and shall furnish
8such information as the Department may reasonably require.
9    The Department may require returns to be filed on a
10quarterly basis. If so required, a return for each calendar
11quarter shall be filed on or before the twentieth day of the
12calendar month following the end of such calendar quarter. The
13taxpayer shall also file a return with the Department for each
14of the first two months of each calendar quarter, on or before
15the twentieth day of the following calendar month, stating:
16        1. The name of the seller;
17        2. The address of the principal place of business from
18    which he engages in the business of selling tangible
19    personal property at retail in this State;
20        3. The total amount of taxable receipts received by him
21    during the preceding calendar month from sales of tangible
22    personal property by him during such preceding calendar
23    month, including receipts from charge and time sales, but
24    less all deductions allowed by law;
25        4. The amount of credit provided in Section 2d of this
26    Act;

 

 

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1        5. The amount of tax due;
2        5-5. The signature of the taxpayer; and
3        6. Such other reasonable information as the Department
4    may require.
5    If a taxpayer fails to sign a return within 30 days after
6the proper notice and demand for signature by the Department,
7the return shall be considered valid and any amount shown to be
8due on the return shall be deemed assessed.
9    Beginning October 1, 1993, a taxpayer who has an average
10monthly tax liability of $150,000 or more shall make all
11payments required by rules of the Department by electronic
12funds transfer. Beginning October 1, 1994, a taxpayer who has
13an average monthly tax liability of $100,000 or more shall make
14all payments required by rules of the Department by electronic
15funds transfer. Beginning October 1, 1995, a taxpayer who has
16an average monthly tax liability of $50,000 or more shall make
17all payments required by rules of the Department by electronic
18funds transfer. Beginning October 1, 2000, a taxpayer who has
19an annual tax liability of $200,000 or more shall make all
20payments required by rules of the Department by electronic
21funds transfer. The term "annual tax liability" shall be the
22sum of the taxpayer's liabilities under this Act, and under all
23other State and local occupation and use tax laws administered
24by the Department, for the immediately preceding calendar year.
25The term "average monthly tax liability" means the sum of the
26taxpayer's liabilities under this Act, and under all other

 

 

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

 

 

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1calendar quarters, he shall file a return with the Department
2each month by the 20th day of the month next following the
3month during which such tax liability is incurred and shall
4make payments to the Department on or before the 7th, 15th,
522nd and last day of the month during which such liability is
6incurred. On and after October 1, 2000, if the taxpayer's
7average monthly tax liability to the Department under this Act,
8the Retailers' Occupation Tax Act, the Service Occupation Tax
9Act, and the Service Use Tax Act was $20,000 or more during the
10preceding 4 complete calendar quarters, he shall file a return
11with the Department each month by the 20th day of the month
12next following the month during which such tax liability is
13incurred and shall make payment to the Department on or before
14the 7th, 15th, 22nd and last day of the month during which such
15liability is incurred. If the month during which such tax
16liability is incurred began prior to January 1, 1985, each
17payment shall be in an amount equal to 1/4 of the taxpayer's
18actual liability for the month or an amount set by the
19Department not to exceed 1/4 of the average monthly liability
20of the taxpayer to the Department for the preceding 4 complete
21calendar quarters (excluding the month of highest liability and
22the month of lowest liability in such 4 quarter period). If the
23month during which such tax liability is incurred begins on or
24after January 1, 1985, and prior to January 1, 1987, each
25payment shall be in an amount equal to 22.5% of the taxpayer's
26actual liability for the month or 27.5% of the taxpayer's

 

 

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1liability for the same calendar month of the preceding year. If
2the month during which such tax liability is incurred begins on
3or after January 1, 1987, and prior to January 1, 1988, each
4payment shall be in an amount equal to 22.5% of the taxpayer's
5actual liability for the month or 26.25% of the taxpayer's
6liability for the same calendar month of the preceding year. If
7the month during which such tax liability is incurred begins on
8or after January 1, 1988, and prior to January 1, 1989, or
9begins on or after January 1, 1996, each payment shall be in an
10amount equal to 22.5% of the taxpayer's actual liability for
11the month or 25% of the taxpayer's liability for the same
12calendar month of the preceding year. If the month during which
13such tax liability is incurred begins on or after January 1,
141989, and prior to January 1, 1996, each payment shall be in an
15amount equal to 22.5% of the taxpayer's actual liability for
16the month or 25% of the taxpayer's liability for the same
17calendar month of the preceding year or 100% of the taxpayer's
18actual liability for the quarter monthly reporting period. The
19amount of such quarter monthly payments shall be credited
20against the final tax liability of the taxpayer's return for
21that month. Before October 1, 2000, once applicable, the
22requirement of the making of quarter monthly payments to the
23Department shall continue until such taxpayer's average
24monthly liability to the Department during the preceding 4
25complete calendar quarters (excluding the month of highest
26liability and the month of lowest liability) is less than

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1vehicles, or trailers transfers more than one aircraft,
2watercraft, motor vehicle, or trailer to a purchaser for use as
3a qualifying rolling stock as provided in Section 3-55 of this
4Act, then that seller may report the transfer of all the
5aircraft, watercraft, motor vehicles or trailers involved in
6that transaction to the Department on the same uniform
7invoice-transaction reporting return form. For purposes of
8this Section, "watercraft" means a Class 2, Class 3, or Class 4
9watercraft as defined in Section 3-2 of the Boat Registration
10and Safety Act, a personal watercraft, or any boat equipped
11with an inboard motor.
12    The transaction reporting return in the case of motor
13vehicles or trailers that are required to be registered with an
14agency of this State, shall be the same document as the Uniform
15Invoice referred to in Section 5-402 of the Illinois Vehicle
16Code and must show the name and address of the seller; the name
17and address of the purchaser; the amount of the selling price
18including the amount allowed by the retailer for traded-in
19property, if any; the amount allowed by the retailer for the
20traded-in tangible personal property, if any, to the extent to
21which Section 2 of this Act allows an exemption for the value
22of traded-in property; the balance payable after deducting such
23trade-in allowance from the total selling price; the amount of
24tax due from the retailer with respect to such transaction; the
25amount of tax collected from the purchaser by the retailer on
26such transaction (or satisfactory evidence that such tax is not

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1with the Department under separate registration under this Act,
2such retailer may not file each return that is due as a single
3return covering all such registered businesses, but shall file
4separate returns for each such registered business.
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 which is hereby created, the net
8revenue realized for the preceding month from the 1% tax on
9sales of food for human consumption which is to be consumed off
10the premises where it is sold (other than alcoholic beverages,
11soft drinks and food which has been prepared for immediate
12consumption) and prescription and nonprescription medicines,
13drugs, medical appliances, Class III medical devices,
14therapies, accessories, and components used for cancer
15treatment, and insulin, urine testing materials, syringes and
16needles used by diabetics.
17    Beginning January 1, 1990, each month the Department shall
18pay into the County and Mass Transit District Fund 4% of the
19net revenue realized for the preceding month from the 6.25%
20general rate on the selling price of tangible personal property
21which is purchased outside Illinois at retail from a retailer
22and which is titled or registered by an agency of this State's
23government.
24    Beginning January 1, 1990, each month the Department shall
25pay into the State and Local Sales Tax Reform Fund, a special
26fund in the State Treasury, 20% of the net revenue realized for

 

 

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1the preceding month from the 6.25% general rate on the selling
2price of tangible personal property, other than tangible
3personal property which is purchased outside Illinois at retail
4from a retailer and which is titled or registered by an agency
5of this State's government.
6    Beginning August 1, 2000, each month the Department shall
7pay into the State and Local Sales Tax Reform Fund 100% of the
8net revenue realized for the preceding month from the 1.25%
9rate on the selling price of motor fuel and gasohol. Beginning
10September 1, 2010, each month the Department shall pay into the
11State and Local Sales Tax Reform Fund 100% of the net revenue
12realized for the preceding month from the 1.25% rate on the
13selling price of sales tax holiday items.
14    Beginning January 1, 1990, each month the Department shall
15pay into the Local Government Tax Fund 16% of the net revenue
16realized for the preceding month from the 6.25% general rate on
17the selling price of tangible personal property which is
18purchased outside Illinois at retail from a retailer and which
19is titled or registered by an agency of this State's
20government.
21    Beginning October 1, 2009, each month the Department shall
22pay into the Capital Projects Fund an amount that is equal to
23an amount estimated by the Department to represent 80% of the
24net revenue realized for the preceding month from the sale of
25candy, grooming and hygiene products, and soft drinks that had
26been taxed at a rate of 1% prior to September 1, 2009 but that

 

 

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1are now taxed at 6.25%.
2    Beginning July 1, 2011, each month the Department shall pay
3into the Clean Air Act (CAA) Permit Fund 80% of the net revenue
4realized for the preceding month from the 6.25% general rate on
5the selling price of sorbents used in Illinois in the process
6of sorbent injection as used to comply with the Environmental
7Protection Act or the federal Clean Air Act, but the total
8payment into the Clean Air Act (CAA) Permit Fund under this Act
9and the Retailers' Occupation Tax Act shall not exceed
10$2,000,000 in any fiscal year.
11    Beginning July 1, 2013, each month the Department shall pay
12into the Underground Storage Tank Fund from the proceeds
13collected under this Act, the Service Use Tax Act, the Service
14Occupation Tax Act, and the Retailers' Occupation Tax Act an
15amount equal to the average monthly deficit in the Underground
16Storage Tank Fund during the prior year, as certified annually
17by the Illinois Environmental Protection Agency, but the total
18payment into the Underground Storage Tank Fund under this Act,
19the Service Use Tax Act, the Service Occupation Tax Act, and
20the Retailers' Occupation Tax Act shall not exceed $18,000,000
21in any State fiscal year. As used in this paragraph, the
22"average monthly deficit" shall be equal to the difference
23between the average monthly claims for payment by the fund and
24the average monthly revenues deposited into the fund, excluding
25payments made pursuant to this paragraph.
26    Beginning July 1, 2015, of the remainder of the moneys

 

 

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

 

 

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

 

 

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1aggregate of the moneys deposited in the Build Illinois Bond
2Account in the Build Illinois Fund in such month shall be less
3than the amount required to be transferred in such month from
4the Build Illinois Bond Account to the Build Illinois Bond
5Retirement and Interest Fund pursuant to Section 13 of the
6Build Illinois Bond Act, an amount equal to such deficiency
7shall be immediately paid from other moneys received by the
8Department pursuant to the Tax Acts to the Build Illinois Fund;
9provided, however, that any amounts paid to the Build Illinois
10Fund in any fiscal year pursuant to this sentence shall be
11deemed to constitute payments pursuant to clause (b) of the
12preceding sentence and shall reduce the amount otherwise
13payable for such fiscal year pursuant to clause (b) of the
14preceding sentence. The moneys received by the Department
15pursuant to this Act and required to be deposited into the
16Build Illinois Fund are subject to the pledge, claim and charge
17set forth in Section 12 of the Build Illinois Bond Act.
18    Subject to payment of amounts into the Build Illinois Fund
19as provided in the preceding paragraph or in any amendment
20thereto hereafter enacted, the following specified monthly
21installment of the amount requested in the certificate of the
22Chairman of the Metropolitan Pier and Exposition Authority
23provided under Section 8.25f of the State Finance Act, but not
24in excess of the sums designated as "Total Deposit", shall be
25deposited in the aggregate from collections under Section 9 of
26the Use Tax Act, Section 9 of the Service Use Tax Act, Section

 

 

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19 of the Service Occupation Tax Act, and Section 3 of the
2Retailers' Occupation Tax Act into the McCormick Place
3Expansion Project Fund in the specified fiscal years.
4Fiscal YearTotal Deposit
51993         $0
61994 53,000,000
71995 58,000,000
81996 61,000,000
91997 64,000,000
101998 68,000,000
111999 71,000,000
122000 75,000,000
132001 80,000,000
142002 93,000,000
152003 99,000,000
162004103,000,000
172005108,000,000
182006113,000,000
192007119,000,000
202008126,000,000
212009132,000,000
222010139,000,000
232011146,000,000
242012153,000,000
252013161,000,000
262014170,000,000

 

 

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12015179,000,000
22016189,000,000
32017199,000,000
42018210,000,000
52019221,000,000
62020233,000,000
72021246,000,000
82022260,000,000
92023275,000,000
102024 275,000,000
112025 275,000,000
122026 279,000,000
132027 292,000,000
142028 307,000,000
152029 322,000,000
162030 338,000,000
172031 350,000,000
182032 350,000,000
19and
20each fiscal year
21thereafter that bonds
22are outstanding under
23Section 13.2 of the
24Metropolitan Pier and
25Exposition Authority Act,
26but not after fiscal year 2060.

 

 

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1    Beginning July 20, 1993 and in each month of each fiscal
2year thereafter, one-eighth of the amount requested in the
3certificate of the Chairman of the Metropolitan Pier and
4Exposition Authority for that fiscal year, less the amount
5deposited into the McCormick Place Expansion Project Fund by
6the State Treasurer in the respective month under subsection
7(g) of Section 13 of the Metropolitan Pier and Exposition
8Authority Act, plus cumulative deficiencies in the deposits
9required under this Section for previous months and years,
10shall be deposited into the McCormick Place Expansion Project
11Fund, until the full amount requested for the fiscal year, but
12not in excess of the amount specified above as "Total Deposit",
13has been deposited.
14    Subject to payment of amounts into the Build Illinois Fund
15and the McCormick Place Expansion Project Fund pursuant to the
16preceding paragraphs or in any amendments thereto hereafter
17enacted, beginning July 1, 1993 and ending on September 30,
182013, the Department shall each month pay into the Illinois Tax
19Increment Fund 0.27% of 80% of the net revenue realized for the
20preceding month from the 6.25% general rate on the selling
21price of tangible personal property.
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 with the receipt of the first report of
26taxes paid by an eligible business and continuing for a 25-year

 

 

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1period, the Department shall each month pay into the Energy
2Infrastructure Fund 80% of the net revenue realized from the
36.25% general rate on the selling price of Illinois-mined coal
4that was sold to an eligible business. For purposes of this
5paragraph, the term "eligible business" means a new electric
6generating facility certified pursuant to Section 605-332 of
7the Department of Commerce and Economic Opportunity Law of the
8Civil Administrative Code of Illinois.
9    Subject to payment of amounts into the Build Illinois Fund,
10the McCormick Place Expansion Project Fund, the Illinois Tax
11Increment Fund, and the Energy Infrastructure Fund pursuant to
12the preceding paragraphs or in any amendments to this Section
13hereafter enacted, beginning on the first day of the first
14calendar month to occur on or after the effective date of this
15amendatory Act of the 98th General Assembly, each month, from
16the collections made under Section 9 of the Use Tax Act,
17Section 9 of the Service Use Tax Act, Section 9 of the Service
18Occupation Tax Act, and Section 3 of the Retailers' Occupation
19Tax Act, the Department shall pay into the Tax Compliance and
20Administration Fund, to be used, subject to appropriation, to
21fund additional auditors and compliance personnel at the
22Department of Revenue, an amount equal to 1/12 of 5% of 80% of
23the cash receipts collected during the preceding fiscal year by
24the Audit Bureau of the Department under the Use Tax Act, the
25Service Use Tax Act, the Service Occupation Tax Act, the
26Retailers' Occupation Tax Act, and associated local occupation

 

 

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1and use taxes administered by the Department.
2    Of the remainder of the moneys received by the Department
3pursuant to this Act, 75% thereof shall be paid into the State
4Treasury and 25% shall be reserved in a special account and
5used only for the transfer to the Common School Fund as part of
6the monthly transfer from the General Revenue Fund in
7accordance with Section 8a of the State Finance Act.
8    As soon as possible after the first day of each month, upon
9certification of the Department of Revenue, the Comptroller
10shall order transferred and the Treasurer shall transfer from
11the General Revenue Fund to the Motor Fuel Tax Fund an amount
12equal to 1.7% of 80% of the net revenue realized under this Act
13for the second preceding month. Beginning April 1, 2000, this
14transfer is no longer required and shall not be made.
15    Net revenue realized for a month shall be the revenue
16collected by the State pursuant to this Act, less the amount
17paid out during that month as refunds to taxpayers for
18overpayment of liability.
19    For greater simplicity of administration, manufacturers,
20importers and wholesalers whose products are sold at retail in
21Illinois by numerous retailers, and who wish to do so, may
22assume the responsibility for accounting and paying to the
23Department all tax accruing under this Act with respect to such
24sales, if the retailers who are affected do not make written
25objection to the Department to this arrangement.
26(Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13;

 

 

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198-496, eff. 1-1-14; 98-756, eff. 7-16-14; 98-1098, eff.
28-26-14; 99-352, eff. 8-12-15.)
 
3    Section 10. The Service Use Tax Act is amended by changing
4Sections 3-10 and 9 as follows:
 
5    (35 ILCS 110/3-10)  (from Ch. 120, par. 439.33-10)
6    Sec. 3-10. Rate of tax. Unless otherwise provided in this
7Section, the tax imposed by this Act is at the rate of 6.25% of
8the selling price of tangible personal property transferred as
9an incident to the sale of service, but, for the purpose of
10computing this tax, in no event shall the selling price be less
11than the cost price of the property to the serviceman.
12    Beginning on July 1, 2000 and through December 31, 2000,
13with respect to motor fuel, as defined in Section 1.1 of the
14Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
15the Use Tax Act, the tax is imposed at the rate of 1.25%.
16    With respect to gasohol, as defined in the Use Tax Act, the
17tax imposed by this Act applies to (i) 70% of the selling price
18of property transferred as an incident to the sale of service
19on or after January 1, 1990, and before July 1, 2003, (ii) 80%
20of the selling price of property transferred as an incident to
21the sale of service on or after July 1, 2003 and on or before
22December 31, 2018, and (iii) 100% of the selling price
23thereafter. If, at any time, however, the tax under this Act on
24sales of gasohol, as defined in the Use Tax Act, is imposed at

 

 

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1the rate of 1.25%, then the tax imposed by this Act applies to
2100% of the proceeds of sales of gasohol made during that time.
3    With respect to majority blended ethanol fuel, as defined
4in the Use Tax Act, the tax imposed by this Act does not apply
5to the selling price of property transferred as an incident to
6the sale of service on or after July 1, 2003 and on or before
7December 31, 2018 but applies to 100% of the selling price
8thereafter.
9    With respect to biodiesel blends, as defined in the Use Tax
10Act, with no less than 1% and no more than 10% biodiesel, the
11tax imposed by this Act applies to (i) 80% of the selling price
12of property transferred as an incident to the sale of service
13on or after July 1, 2003 and on or before December 31, 2018 and
14(ii) 100% of the proceeds of the selling price thereafter. If,
15at any time, however, the tax under this Act on sales of
16biodiesel blends, as defined in the Use Tax Act, with no less
17than 1% and no more than 10% biodiesel is imposed at the rate
18of 1.25%, then the tax imposed by this Act applies to 100% of
19the proceeds of sales of biodiesel blends with no less than 1%
20and no more than 10% biodiesel made during that time.
21    With respect to 100% biodiesel, as defined in the Use Tax
22Act, and biodiesel blends, as defined in the Use Tax Act, with
23more than 10% but no more than 99% biodiesel, the tax imposed
24by this Act does not apply to the proceeds of the selling price
25of property transferred as an incident to the sale of service
26on or after July 1, 2003 and on or before December 31, 2018 but

 

 

SB3047 Engrossed- 35 -LRB099 20695 HLH 45323 b

1applies to 100% of the selling price thereafter.
2    At the election of any registered serviceman made for each
3fiscal year, sales of service in which the aggregate annual
4cost price of tangible personal property transferred as an
5incident to the sales of service is less than 35%, or 75% in
6the case of servicemen transferring prescription drugs or
7servicemen engaged in graphic arts production, of the aggregate
8annual total gross receipts from all sales of service, the tax
9imposed by this Act shall be based on the serviceman's cost
10price of the tangible personal property transferred as an
11incident to the sale of those services.
12    The tax shall be imposed at the rate of 1% on food prepared
13for immediate consumption and transferred incident to a sale of
14service subject to this Act or the Service Occupation Tax Act
15by an entity licensed under the Hospital Licensing Act, the
16Nursing Home Care Act, the ID/DD Community Care Act, the MC/DD
17Act, the Specialized Mental Health Rehabilitation Act of 2013,
18or the Child Care Act of 1969. The tax shall also be imposed at
19the rate of 1% on food for human consumption that is to be
20consumed off the premises where it is sold (other than
21alcoholic beverages, soft drinks, and food that has been
22prepared for immediate consumption and is not otherwise
23included in this paragraph) and prescription and
24nonprescription medicines, drugs, medical appliances, products
25and associated therapies classified as Class III medical
26devices by the United States Food and Drug Administration that

 

 

SB3047 Engrossed- 36 -LRB099 20695 HLH 45323 b

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

 

 

SB3047 Engrossed- 37 -LRB099 20695 HLH 45323 b

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

 

 

SB3047 Engrossed- 38 -LRB099 20695 HLH 45323 b

1prescription only, regardless of whether the products meet the
2definition of "over-the-counter-drugs". For the purposes of
3this paragraph, "over-the-counter-drug" means a drug for human
4use that contains a label that identifies the product as a drug
5as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
6label includes:
7        (A) A "Drug Facts" panel; or
8        (B) A statement of the "active ingredient(s)" with a
9    list of those ingredients contained in the compound,
10    substance or preparation.
11    Beginning on January 1, 2014 (the effective date of Public
12Act 98-122), "prescription and nonprescription medicines and
13drugs" includes medical cannabis purchased from a registered
14dispensing organization under the Compassionate Use of Medical
15Cannabis Pilot Program Act.
16    If the property that is acquired from a serviceman is
17acquired outside Illinois and used outside Illinois before
18being brought to Illinois for use here and is taxable under
19this Act, the "selling price" on which the tax is computed
20shall be reduced by an amount that represents a reasonable
21allowance for depreciation for the period of prior out-of-state
22use.
23(Source: P.A. 98-104, eff. 7-22-13; 98-122, eff. 1-1-14;
2498-756, eff. 7-16-14; 99-143, eff. 7-27-15; 99-180, eff.
257-29-15; revised 10-16-15.)
 

 

 

SB3047 Engrossed- 39 -LRB099 20695 HLH 45323 b

1    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
2    Sec. 9. Each serviceman required or authorized to collect
3the tax herein imposed shall pay to the Department the amount
4of such tax (except as otherwise provided) at the time when he
5is required to file his return for the period during which such
6tax was collected, less a discount of 2.1% prior to January 1,
71990 and 1.75% on and after January 1, 1990, or $5 per calendar
8year, whichever is greater, which is allowed to reimburse the
9serviceman for expenses incurred in collecting the tax, keeping
10records, preparing and filing returns, remitting the tax and
11supplying data to the Department on request. The Department may
12disallow the discount for servicemen whose certificate of
13registration is revoked at the time the return is filed, but
14only if the Department's decision to revoke the certificate of
15registration has become final. A serviceman need not remit that
16part of any tax collected by him to the extent that he is
17required to pay and does pay the tax imposed by the Service
18Occupation Tax Act with respect to his sale of service
19involving the incidental transfer by him of the same property.
20    Except as provided hereinafter in this Section, on or
21before the twentieth day of each calendar month, such
22serviceman shall file a return for the preceding calendar month
23in accordance with reasonable Rules and Regulations to be
24promulgated by the Department. Such return shall be filed on a
25form prescribed by the Department and shall contain such
26information as the Department may reasonably require.

 

 

SB3047 Engrossed- 40 -LRB099 20695 HLH 45323 b

1    The Department may require returns to be filed on a
2quarterly basis. If so required, a return for each calendar
3quarter shall be filed on or before the twentieth day of the
4calendar month following the end of such calendar quarter. The
5taxpayer shall also file a return with the Department for each
6of the first two months of each calendar quarter, on or before
7the twentieth day of the following calendar month, stating:
8        1. The name of the seller;
9        2. The address of the principal place of business from
10    which he engages in business as a serviceman in this State;
11        3. The total amount of taxable receipts received by him
12    during the preceding calendar month, including receipts
13    from charge and time sales, but less all deductions allowed
14    by law;
15        4. The amount of credit provided in Section 2d of this
16    Act;
17        5. The amount of tax due;
18        5-5. The signature of the taxpayer; and
19        6. Such other reasonable information as the Department
20    may require.
21    If a taxpayer fails to sign a return within 30 days after
22the proper notice and demand for signature by the Department,
23the return shall be considered valid and any amount shown to be
24due on the return shall be deemed assessed.
25    Beginning October 1, 1993, a taxpayer who has an average
26monthly tax liability of $150,000 or more shall make all

 

 

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1payments required by rules of the Department by electronic
2funds transfer. Beginning October 1, 1994, a taxpayer who has
3an average monthly tax liability of $100,000 or more shall make
4all payments required by rules of the Department by electronic
5funds transfer. Beginning October 1, 1995, a taxpayer who has
6an average monthly tax liability of $50,000 or more shall make
7all payments required by rules of the Department by electronic
8funds transfer. Beginning October 1, 2000, a taxpayer who has
9an annual tax liability of $200,000 or more shall make all
10payments required by rules of the Department by electronic
11funds transfer. The term "annual tax liability" shall be the
12sum of the taxpayer's liabilities under this Act, and under all
13other State and local occupation and use tax laws administered
14by the Department, for the immediately preceding calendar year.
15The term "average monthly tax liability" means the sum of the
16taxpayer's liabilities under this Act, and under all other
17State and local occupation and use tax laws administered by the
18Department, for the immediately preceding calendar year
19divided by 12. Beginning on October 1, 2002, a taxpayer who has
20a tax liability in the amount set forth in subsection (b) of
21Section 2505-210 of the Department of Revenue Law shall make
22all payments required by rules of the Department by electronic
23funds transfer.
24    Before August 1 of each year beginning in 1993, the
25Department shall notify all taxpayers required to make payments
26by electronic funds transfer. All taxpayers required to make

 

 

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1payments by electronic funds transfer shall make those payments
2for a minimum of one year beginning on October 1.
3    Any taxpayer not required to make payments by electronic
4funds transfer may make payments by electronic funds transfer
5with the permission of the Department.
6    All taxpayers required to make payment by electronic funds
7transfer and any taxpayers authorized to voluntarily make
8payments by electronic funds transfer shall make those payments
9in the manner authorized by the Department.
10    The Department shall adopt such rules as are necessary to
11effectuate a program of electronic funds transfer and the
12requirements of this Section.
13    If the serviceman is otherwise required to file a monthly
14return and if the serviceman's average monthly tax liability to
15the Department does not exceed $200, the Department may
16authorize his returns to be filed on a quarter annual basis,
17with the return for January, February and March of a given year
18being due by April 20 of such year; with the return for April,
19May and June of a given year being due by July 20 of such year;
20with the return for July, August and September of a given year
21being due by October 20 of such year, and with the return for
22October, November and December of a given year being due by
23January 20 of the following year.
24    If the serviceman is otherwise required to file a monthly
25or quarterly return and if the serviceman's average monthly tax
26liability to the Department does not exceed $50, the Department

 

 

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1may authorize his returns to be filed on an annual basis, with
2the return for a given year being due by January 20 of the
3following year.
4    Such quarter annual and annual returns, as to form and
5substance, shall be subject to the same requirements as monthly
6returns.
7    Notwithstanding any other provision in this Act concerning
8the time within which a serviceman may file his return, in the
9case of any serviceman who ceases to engage in a kind of
10business which makes him responsible for filing returns under
11this Act, such serviceman shall file a final return under this
12Act with the Department not more than 1 month after
13discontinuing such business.
14    Where a serviceman collects the tax with respect to the
15selling price of property which he sells and the purchaser
16thereafter returns such property and the serviceman refunds the
17selling price thereof to the purchaser, such serviceman shall
18also refund, to the purchaser, the tax so collected from the
19purchaser. When filing his return for the period in which he
20refunds such tax to the purchaser, the serviceman may deduct
21the amount of the tax so refunded by him to the purchaser from
22any other Service Use Tax, Service Occupation Tax, retailers'
23occupation tax or use tax which such serviceman may be required
24to pay or remit to the Department, as shown by such return,
25provided that the amount of the tax to be deducted shall
26previously have been remitted to the Department by such

 

 

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1serviceman. If the serviceman shall not previously have
2remitted the amount of such tax to the Department, he shall be
3entitled to no deduction hereunder upon refunding such tax to
4the purchaser.
5    Any serviceman filing a return hereunder shall also include
6the total tax upon the selling price of tangible personal
7property purchased for use by him as an incident to a sale of
8service, and such serviceman shall remit the amount of such tax
9to the Department when filing such return.
10    If experience indicates such action to be practicable, the
11Department may prescribe and furnish a combination or joint
12return which will enable servicemen, who are required to file
13returns hereunder and also under the Service Occupation Tax
14Act, to furnish all the return information required by both
15Acts on the one form.
16    Where the serviceman has more than one business registered
17with the Department under separate registration hereunder,
18such serviceman shall not file each return that is due as a
19single return covering all such registered businesses, but
20shall file separate returns for each such registered business.
21    Beginning January 1, 1990, each month the Department shall
22pay into the State and Local Tax Reform Fund, a special fund in
23the State Treasury, the net revenue realized for the preceding
24month from the 1% tax on sales of food for human consumption
25which is to be consumed off the premises where it is sold
26(other than alcoholic beverages, soft drinks and food which has

 

 

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1been prepared for immediate consumption) and prescription and
2nonprescription medicines, drugs, medical appliances, Class
3III medical devices, therapies, accessories, and components
4used for cancer treatment, and insulin, urine testing
5materials, syringes and needles used by diabetics.
6    Beginning January 1, 1990, each month the Department shall
7pay into the State and Local Sales Tax Reform Fund 20% of the
8net revenue realized for the preceding month from the 6.25%
9general rate on transfers of tangible personal property, other
10than tangible personal property which is purchased outside
11Illinois at retail from a retailer and which is titled or
12registered by an agency of this State's government.
13    Beginning August 1, 2000, each month the Department shall
14pay into the State and Local Sales Tax Reform Fund 100% of the
15net revenue realized for the preceding month from the 1.25%
16rate on the selling price of motor fuel and gasohol.
17    Beginning October 1, 2009, each month the Department shall
18pay into the Capital Projects Fund an amount that is equal to
19an amount estimated by the Department to represent 80% of the
20net revenue realized for the preceding month from the sale of
21candy, grooming and hygiene products, and soft drinks that had
22been taxed at a rate of 1% prior to September 1, 2009 but that
23are now taxed at 6.25%.
24    Beginning July 1, 2013, each month the Department shall pay
25into the Underground Storage Tank Fund from the proceeds
26collected under this Act, the Use Tax Act, the Service

 

 

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

 

 

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

 

 

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

 

 

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1preceding sentence. The moneys received by the Department
2pursuant to this Act and required to be deposited into the
3Build Illinois Fund are subject to the pledge, claim and charge
4set forth in Section 12 of the Build Illinois Bond Act.
5    Subject to payment of amounts into the Build Illinois Fund
6as provided in the preceding paragraph or in any amendment
7thereto hereafter enacted, the following specified monthly
8installment of the amount requested in the certificate of the
9Chairman of the Metropolitan Pier and Exposition Authority
10provided under Section 8.25f of the State Finance Act, but not
11in excess of the sums designated as "Total Deposit", shall be
12deposited in the aggregate from collections under Section 9 of
13the Use Tax Act, Section 9 of the Service Use Tax Act, Section
149 of the Service Occupation Tax Act, and Section 3 of the
15Retailers' Occupation Tax Act into the McCormick Place
16Expansion Project Fund in the specified fiscal years.
17Fiscal YearTotal Deposit
181993         $0
191994 53,000,000
201995 58,000,000
211996 61,000,000
221997 64,000,000
231998 68,000,000
241999 71,000,000
252000 75,000,000

 

 

SB3047 Engrossed- 50 -LRB099 20695 HLH 45323 b

12001 80,000,000
22002 93,000,000
32003 99,000,000
42004103,000,000
52005108,000,000
62006113,000,000
72007119,000,000
82008126,000,000
92009132,000,000
102010139,000,000
112011146,000,000
122012153,000,000
132013161,000,000
142014170,000,000
152015179,000,000
162016189,000,000
172017199,000,000
182018210,000,000
192019221,000,000
202020233,000,000
212021246,000,000
222022260,000,000
232023275,000,000
242024 275,000,000
252025 275,000,000
262026 279,000,000

 

 

SB3047 Engrossed- 51 -LRB099 20695 HLH 45323 b

12027 292,000,000
22028 307,000,000
32029 322,000,000
42030 338,000,000
52031 350,000,000
62032 350,000,000
7and
8each fiscal year
9thereafter that bonds
10are outstanding under
11Section 13.2 of the
12Metropolitan Pier and
13Exposition Authority Act,
14but not after fiscal year 2060.
15    Beginning July 20, 1993 and in each month of each fiscal
16year thereafter, one-eighth of the amount requested in the
17certificate of the Chairman of the Metropolitan Pier and
18Exposition Authority for that fiscal year, less the amount
19deposited into the McCormick Place Expansion Project Fund by
20the State Treasurer in the respective month under subsection
21(g) of Section 13 of the Metropolitan Pier and Exposition
22Authority Act, plus cumulative deficiencies in the deposits
23required under this Section for previous months and years,
24shall be deposited into the McCormick Place Expansion Project
25Fund, until the full amount requested for the fiscal year, but
26not in excess of the amount specified above as "Total Deposit",

 

 

SB3047 Engrossed- 52 -LRB099 20695 HLH 45323 b

1has been deposited.
2    Subject to payment of amounts into the Build Illinois Fund
3and the McCormick Place Expansion Project Fund pursuant to the
4preceding paragraphs or in any amendments thereto hereafter
5enacted, beginning July 1, 1993 and ending on September 30,
62013, the Department shall each month pay into the Illinois Tax
7Increment Fund 0.27% of 80% of the net revenue realized for the
8preceding month from the 6.25% general rate on the selling
9price of tangible personal property.
10    Subject to payment of amounts into the Build Illinois Fund
11and the McCormick Place Expansion Project Fund pursuant to the
12preceding paragraphs or in any amendments thereto hereafter
13enacted, beginning with the receipt of the first report of
14taxes paid by an eligible business and continuing for a 25-year
15period, the Department shall each month pay into the Energy
16Infrastructure Fund 80% of the net revenue realized from the
176.25% general rate on the selling price of Illinois-mined coal
18that was sold to an eligible business. For purposes of this
19paragraph, the term "eligible business" means a new electric
20generating facility certified pursuant to Section 605-332 of
21the Department of Commerce and Economic Opportunity Law of the
22Civil Administrative Code of Illinois.
23    Subject to payment of amounts into the Build Illinois Fund,
24the McCormick Place Expansion Project Fund, the Illinois Tax
25Increment Fund, and the Energy Infrastructure Fund pursuant to
26the preceding paragraphs or in any amendments to this Section

 

 

SB3047 Engrossed- 53 -LRB099 20695 HLH 45323 b

1hereafter enacted, beginning on the first day of the first
2calendar month to occur on or after the effective date of this
3amendatory Act of the 98th General Assembly, each month, from
4the collections made under Section 9 of the Use Tax Act,
5Section 9 of the Service Use Tax Act, Section 9 of the Service
6Occupation Tax Act, and Section 3 of the Retailers' Occupation
7Tax Act, the Department shall pay into the Tax Compliance and
8Administration Fund, to be used, subject to appropriation, to
9fund additional auditors and compliance personnel at the
10Department of Revenue, an amount equal to 1/12 of 5% of 80% of
11the cash receipts collected during the preceding fiscal year by
12the Audit Bureau of the Department under the Use Tax Act, the
13Service Use Tax Act, the Service Occupation Tax Act, the
14Retailers' Occupation Tax Act, and associated local occupation
15and use taxes administered by the Department.
16    Of the remainder of the moneys received by the Department
17pursuant to this Act, 75% thereof shall be paid into the
18General Revenue Fund of the State Treasury and 25% shall be
19reserved in a special account and used only for the transfer to
20the Common School Fund as part of the monthly transfer from the
21General Revenue Fund in accordance with Section 8a of the State
22Finance Act.
23    As soon as possible after the first day of each month, upon
24certification of the Department of Revenue, the Comptroller
25shall order transferred and the Treasurer shall transfer from
26the General Revenue Fund to the Motor Fuel Tax Fund an amount

 

 

SB3047 Engrossed- 54 -LRB099 20695 HLH 45323 b

1equal to 1.7% of 80% of the net revenue realized under this Act
2for the second preceding month. Beginning April 1, 2000, this
3transfer is no longer required and shall not be made.
4    Net revenue realized for a month shall be the revenue
5collected by the State pursuant to this Act, less the amount
6paid out during that month as refunds to taxpayers for
7overpayment of liability.
8(Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13;
998-298, eff. 8-9-13; 98-496, eff. 1-1-14; 98-756, eff. 7-16-14;
1098-1098, eff. 8-26-14; 99-352, eff. 8-12-15.)
 
11    Section 15. The Service Occupation Tax Act is amended by
12changing Sections 3-10 and 9 as follows:
 
13    (35 ILCS 115/3-10)  (from Ch. 120, par. 439.103-10)
14    Sec. 3-10. Rate of tax. Unless otherwise provided in this
15Section, the tax imposed by this Act is at the rate of 6.25% of
16the "selling price", as defined in Section 2 of the Service Use
17Tax Act, of the tangible personal property. For the purpose of
18computing this tax, in no event shall the "selling price" be
19less than the cost price to the serviceman of the tangible
20personal property transferred. The selling price of each item
21of tangible personal property transferred as an incident of a
22sale of service may be shown as a distinct and separate item on
23the serviceman's billing to the service customer. If the
24selling price is not so shown, the selling price of the

 

 

SB3047 Engrossed- 55 -LRB099 20695 HLH 45323 b

1tangible personal property is deemed to be 50% of the
2serviceman's entire billing to the service customer. When,
3however, a serviceman contracts to design, develop, and produce
4special order machinery or equipment, the tax imposed by this
5Act shall be based on the serviceman's cost price of the
6tangible personal property transferred incident to the
7completion of the contract.
8    Beginning on July 1, 2000 and through December 31, 2000,
9with respect to motor fuel, as defined in Section 1.1 of the
10Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
11the Use Tax Act, the tax is imposed at the rate of 1.25%.
12    With respect to gasohol, as defined in the Use Tax Act, the
13tax imposed by this Act shall apply to (i) 70% of the cost
14price of property transferred as an incident to the sale of
15service on or after January 1, 1990, and before July 1, 2003,
16(ii) 80% of the selling price of property transferred as an
17incident to the sale of service on or after July 1, 2003 and on
18or before December 31, 2018, and (iii) 100% of the cost price
19thereafter. If, at any time, however, the tax under this Act on
20sales of gasohol, as defined in the Use Tax Act, is imposed at
21the rate of 1.25%, then the tax imposed by this Act applies to
22100% of the proceeds of sales of gasohol made during that time.
23    With respect to majority blended ethanol fuel, as defined
24in the Use Tax Act, the tax imposed by this Act does not apply
25to the selling price of property transferred as an incident to
26the sale of service on or after July 1, 2003 and on or before

 

 

SB3047 Engrossed- 56 -LRB099 20695 HLH 45323 b

1December 31, 2018 but applies to 100% of the selling price
2thereafter.
3    With respect to biodiesel blends, as defined in the Use Tax
4Act, with no less than 1% and no more than 10% biodiesel, the
5tax imposed by this Act applies to (i) 80% of the selling price
6of property transferred as an incident to the sale of service
7on or after July 1, 2003 and on or before December 31, 2018 and
8(ii) 100% of the proceeds of the selling price thereafter. If,
9at any time, however, the tax under this Act on sales of
10biodiesel blends, as defined in the Use Tax Act, with no less
11than 1% and no more than 10% biodiesel is imposed at the rate
12of 1.25%, then the tax imposed by this Act applies to 100% of
13the proceeds of sales of biodiesel blends with no less than 1%
14and no more than 10% biodiesel made during that time.
15    With respect to 100% biodiesel, as defined in the Use Tax
16Act, and biodiesel blends, as defined in the Use Tax Act, with
17more than 10% but no more than 99% biodiesel material, the tax
18imposed by this Act does not apply to the proceeds of the
19selling price of property transferred as an incident to the
20sale of service on or after July 1, 2003 and on or before
21December 31, 2018 but applies to 100% of the selling price
22thereafter.
23    At the election of any registered serviceman made for each
24fiscal year, sales of service in which the aggregate annual
25cost price of tangible personal property transferred as an
26incident to the sales of service is less than 35%, or 75% in

 

 

SB3047 Engrossed- 57 -LRB099 20695 HLH 45323 b

1the case of servicemen transferring prescription drugs or
2servicemen engaged in graphic arts production, of the aggregate
3annual total gross receipts from all sales of service, the tax
4imposed by this Act shall be based on the serviceman's cost
5price of the tangible personal property transferred incident to
6the sale of those services.
7    The tax shall be imposed at the rate of 1% on food prepared
8for immediate consumption and transferred incident to a sale of
9service subject to this Act or the Service Occupation Tax Act
10by an entity licensed under the Hospital Licensing Act, the
11Nursing Home Care Act, the ID/DD Community Care Act, the MC/DD
12Act, the Specialized Mental Health Rehabilitation Act of 2013,
13or the Child Care Act of 1969. The tax shall also be imposed at
14the rate of 1% on food for human consumption that is to be
15consumed off the premises where it is sold (other than
16alcoholic beverages, soft drinks, and food that has been
17prepared for immediate consumption and is not otherwise
18included in this paragraph) and prescription and
19nonprescription medicines, drugs, medical appliances, products
20and associated therapies classified as Class III medical
21devices by the United States Food and Drug Administration that
22are used for cancer treatment, pursuant to a prescription, in a
23physician's office or any other location, as well as any
24accessories and components related to those devices and
25therapies, modifications to a motor vehicle for the purpose of
26rendering it usable by a person with a disability, and insulin,

 

 

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1urine testing materials, syringes, and needles used by
2diabetics, for human use. For the purposes of this Section,
3until September 1, 2009: the term "soft drinks" means any
4complete, finished, ready-to-use, non-alcoholic drink, whether
5carbonated or not, including but not limited to soda water,
6cola, fruit juice, vegetable juice, carbonated water, and all
7other preparations commonly known as soft drinks of whatever
8kind or description that are contained in any closed or sealed
9can, carton, or container, regardless of size; but "soft
10drinks" does not include coffee, tea, non-carbonated water,
11infant formula, milk or milk products as defined in the Grade A
12Pasteurized Milk and Milk Products Act, or drinks containing
1350% or more natural fruit or vegetable juice.
14    Notwithstanding any other provisions of this Act,
15beginning September 1, 2009, "soft drinks" means non-alcoholic
16beverages that contain natural or artificial sweeteners. "Soft
17drinks" do not include beverages that contain milk or milk
18products, soy, rice or similar milk substitutes, or greater
19than 50% of vegetable or fruit juice by volume.
20    Until August 1, 2009, and notwithstanding any other
21provisions of this Act, "food for human consumption that is to
22be consumed off the premises where it is sold" includes all
23food sold through a vending machine, except soft drinks and
24food products that are dispensed hot from a vending machine,
25regardless of the location of the vending machine. Beginning
26August 1, 2009, and notwithstanding any other provisions of

 

 

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

 

 

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1label includes:
2        (A) A "Drug Facts" panel; or
3        (B) A statement of the "active ingredient(s)" with a
4    list of those ingredients contained in the compound,
5    substance or preparation.
6    Beginning on January 1, 2014 (the effective date of Public
7Act 98-122), "prescription and nonprescription medicines and
8drugs" includes medical cannabis purchased from a registered
9dispensing organization under the Compassionate Use of Medical
10Cannabis Pilot Program Act.
11(Source: P.A. 98-104, eff. 7-22-13; 98-122, eff. 1-1-14;
1298-756, eff. 7-16-14; 99-143, eff. 7-27-15; 99-180, eff.
137-29-15; revised 10-16-15.)
 
14    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)
15    Sec. 9. Each serviceman required or authorized to collect
16the tax herein imposed shall pay to the Department the amount
17of such tax at the time when he is required to file his return
18for the period during which such tax was collectible, less a
19discount of 2.1% prior to January 1, 1990, and 1.75% on and
20after January 1, 1990, or $5 per calendar year, whichever is
21greater, which is allowed to reimburse the serviceman for
22expenses incurred in collecting the tax, keeping records,
23preparing and filing returns, remitting the tax and supplying
24data to the Department on request. The Department may disallow
25the discount for servicemen whose certificate of registration

 

 

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1is revoked at the time the return is filed, but only if the
2Department's decision to revoke the certificate of
3registration has become final.
4    Where such tangible personal property is sold under a
5conditional sales contract, or under any other form of sale
6wherein the payment of the principal sum, or a part thereof, is
7extended beyond the close of the period for which the return is
8filed, the serviceman, in collecting the tax may collect, for
9each tax return period, only the tax applicable to the part of
10the selling price actually received during such tax return
11period.
12    Except as provided hereinafter in this Section, on or
13before the twentieth day of each calendar month, such
14serviceman shall file a return for the preceding calendar month
15in accordance with reasonable rules and regulations to be
16promulgated by the Department of Revenue. Such return shall be
17filed on a form prescribed by the Department and shall contain
18such information as the Department may reasonably require.
19    The Department may require returns to be filed on a
20quarterly basis. If so required, a return for each calendar
21quarter shall be filed on or before the twentieth day of the
22calendar month following the end of such calendar quarter. The
23taxpayer shall also file a return with the Department for each
24of the first two months of each calendar quarter, on or before
25the twentieth day of the following calendar month, stating:
26        1. The name of the seller;

 

 

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1        2. The address of the principal place of business from
2    which he engages in business as a serviceman in this State;
3        3. The total amount of taxable receipts received by him
4    during the preceding calendar month, including receipts
5    from charge and time sales, but less all deductions allowed
6    by law;
7        4. The amount of credit provided in Section 2d of this
8    Act;
9        5. The amount of tax due;
10        5-5. The signature of the taxpayer; and
11        6. Such other reasonable information as the Department
12    may require.
13    If a taxpayer fails to sign a return within 30 days after
14the proper notice and demand for signature by the Department,
15the return shall be considered valid and any amount shown to be
16due on the return shall be deemed assessed.
17    Prior to October 1, 2003, and on and after September 1,
182004 a serviceman may accept a Manufacturer's Purchase Credit
19certification from a purchaser in satisfaction of Service Use
20Tax as provided in Section 3-70 of the Service Use Tax Act if
21the purchaser provides the appropriate documentation as
22required by Section 3-70 of the Service Use Tax Act. A
23Manufacturer's Purchase Credit certification, accepted prior
24to October 1, 2003 or on or after September 1, 2004 by a
25serviceman as provided in Section 3-70 of the Service Use Tax
26Act, may be used by that serviceman to satisfy Service

 

 

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1Occupation Tax liability in the amount claimed in the
2certification, not to exceed 6.25% of the receipts subject to
3tax from a qualifying purchase. A Manufacturer's Purchase
4Credit reported on any original or amended return filed under
5this Act after October 20, 2003 for reporting periods prior to
6September 1, 2004 shall be disallowed. Manufacturer's Purchase
7Credit reported on annual returns due on or after January 1,
82005 will be disallowed for periods prior to September 1, 2004.
9No Manufacturer's Purchase Credit may be used after September
1030, 2003 through August 31, 2004 to satisfy any tax liability
11imposed under this Act, including any audit liability.
12    If the serviceman's average monthly tax liability to the
13Department does not exceed $200, the Department may authorize
14his returns to be filed on a quarter annual basis, with the
15return for January, February and March of a given year being
16due by April 20 of such year; with the return for April, May
17and June of a given year being due by July 20 of such year; with
18the return for July, August and September of a given year being
19due by October 20 of such year, and with the return for
20October, November and December of a given year being due by
21January 20 of the following year.
22    If the serviceman's average monthly tax liability to the
23Department does not exceed $50, the Department may authorize
24his returns to be filed on an annual basis, with the return for
25a given year being due by January 20 of the following year.
26    Such quarter annual and annual returns, as to form and

 

 

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1substance, shall be subject to the same requirements as monthly
2returns.
3    Notwithstanding any other provision in this Act concerning
4the time within which a serviceman may file his return, in the
5case of any serviceman who ceases to engage in a kind of
6business which makes him responsible for filing returns under
7this Act, such serviceman shall file a final return under this
8Act with the Department not more than 1 month after
9discontinuing such business.
10    Beginning October 1, 1993, a taxpayer who has an average
11monthly tax liability of $150,000 or more shall make all
12payments required by rules of the Department by electronic
13funds transfer. Beginning October 1, 1994, a taxpayer who has
14an average monthly tax liability of $100,000 or more shall make
15all payments required by rules of the Department by electronic
16funds transfer. Beginning October 1, 1995, a taxpayer who has
17an average monthly tax liability of $50,000 or more shall make
18all payments required by rules of the Department by electronic
19funds transfer. Beginning October 1, 2000, a taxpayer who has
20an annual tax liability of $200,000 or more shall make all
21payments required by rules of the Department by electronic
22funds transfer. The term "annual tax liability" shall be the
23sum of the taxpayer's liabilities under this Act, and under all
24other State and local occupation and use tax laws administered
25by the Department, for the immediately preceding calendar year.
26The term "average monthly tax liability" means the sum of the

 

 

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

 

 

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1property and the serviceman refunds the selling price thereof
2to the purchaser, such serviceman shall also refund, to the
3purchaser, the tax so collected from the purchaser. When filing
4his return for the period in which he refunds such tax to the
5purchaser, the serviceman may deduct the amount of the tax so
6refunded by him to the purchaser from any other Service
7Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
8Use Tax which such serviceman may be required to pay or remit
9to the Department, as shown by such return, provided that the
10amount of the tax to be deducted shall previously have been
11remitted to the Department by such serviceman. If the
12serviceman shall not previously have remitted the amount of
13such tax to the Department, he shall be entitled to no
14deduction hereunder upon refunding such tax to the purchaser.
15    If experience indicates such action to be practicable, the
16Department may prescribe and furnish a combination or joint
17return which will enable servicemen, who are required to file
18returns hereunder and also under the Retailers' Occupation Tax
19Act, the Use Tax Act or the Service Use Tax Act, to furnish all
20the return information required by all said Acts on the one
21form.
22    Where the serviceman has more than one business registered
23with the Department under separate registrations hereunder,
24such serviceman shall file separate returns for each registered
25business.
26    Beginning January 1, 1990, each month the Department shall

 

 

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1pay into the Local Government Tax Fund the revenue realized for
2the preceding month from the 1% tax on sales of food for human
3consumption which is to be consumed off the premises where it
4is sold (other than alcoholic beverages, soft drinks and food
5which has been prepared for immediate consumption) and
6prescription and nonprescription medicines, drugs, medical
7appliances, Class III medical devices, therapies, accessories,
8and components used for cancer treatment, and insulin, urine
9testing materials, syringes and needles used by diabetics.
10    Beginning January 1, 1990, each month the Department shall
11pay into the County and Mass Transit District Fund 4% of the
12revenue realized for the preceding month from the 6.25% general
13rate.
14    Beginning August 1, 2000, each month the Department shall
15pay into the County and Mass Transit District Fund 20% of the
16net revenue realized for the preceding month from the 1.25%
17rate on the selling price of motor fuel and gasohol.
18    Beginning January 1, 1990, each month the Department shall
19pay into the Local Government Tax Fund 16% of the revenue
20realized for the preceding month from the 6.25% general rate on
21transfers of tangible personal property.
22    Beginning August 1, 2000, each month the Department shall
23pay into the Local Government Tax Fund 80% of the net revenue
24realized for the preceding month from the 1.25% rate on the
25selling price of motor fuel and gasohol.
26    Beginning October 1, 2009, each month the Department shall

 

 

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1pay into the Capital Projects Fund an amount that is equal to
2an amount estimated by the Department to represent 80% of the
3net revenue realized for the preceding month from the sale of
4candy, grooming and hygiene products, and soft drinks that had
5been taxed at a rate of 1% prior to September 1, 2009 but that
6are now taxed at 6.25%.
7    Beginning July 1, 2013, each month the Department shall pay
8into the Underground Storage Tank Fund from the proceeds
9collected under this Act, the Use Tax Act, the Service Use Tax
10Act, and the Retailers' Occupation Tax Act an amount equal to
11the average monthly deficit in the Underground Storage Tank
12Fund during the prior year, as certified annually by the
13Illinois Environmental Protection Agency, but the total
14payment into the Underground Storage Tank Fund under this Act,
15the Use Tax Act, the Service Use Tax Act, and the Retailers'
16Occupation Tax Act shall not exceed $18,000,000 in any State
17fiscal year. As used in this paragraph, the "average monthly
18deficit" shall be equal to the difference between the average
19monthly claims for payment by the fund and the average monthly
20revenues deposited into the fund, excluding payments made
21pursuant to this paragraph.
22    Beginning July 1, 2015, of the remainder of the moneys
23received by the Department under the Use Tax Act, the Service
24Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
25each month the Department shall deposit $500,000 into the State
26Crime Laboratory Fund.

 

 

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

 

 

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

 

 

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

 

 

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1Fiscal YearTotal Deposit
21993         $0
31994 53,000,000
41995 58,000,000
51996 61,000,000
61997 64,000,000
71998 68,000,000
81999 71,000,000
92000 75,000,000
102001 80,000,000
112002 93,000,000
122003 99,000,000
132004103,000,000
142005108,000,000
152006113,000,000
162007119,000,000
172008126,000,000
182009132,000,000
192010139,000,000
202011146,000,000
212012153,000,000
222013161,000,000
232014170,000,000
242015179,000,000
252016189,000,000

 

 

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12017199,000,000
22018210,000,000
32019221,000,000
42020233,000,000
52021246,000,000
62022260,000,000
72023275,000,000
82024 275,000,000
92025 275,000,000
102026 279,000,000
112027 292,000,000
122028 307,000,000
132029 322,000,000
142030 338,000,000
152031 350,000,000
162032 350,000,000
17and
18each fiscal year
19thereafter that bonds
20are outstanding under
21Section 13.2 of the
22Metropolitan Pier and
23Exposition Authority Act,
24but not after fiscal year 2060.
25    Beginning July 20, 1993 and in each month of each fiscal
26year thereafter, one-eighth of the amount requested in the

 

 

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1certificate of the Chairman of the Metropolitan Pier and
2Exposition Authority for that fiscal year, less the amount
3deposited into the McCormick Place Expansion Project Fund by
4the State Treasurer in the respective month under subsection
5(g) of Section 13 of the Metropolitan Pier and Exposition
6Authority Act, plus cumulative deficiencies in the deposits
7required under this Section for previous months and years,
8shall be deposited into the McCormick Place Expansion Project
9Fund, until the full amount requested for the fiscal year, but
10not in excess of the amount specified above as "Total Deposit",
11has been deposited.
12    Subject to payment of amounts into the Build Illinois Fund
13and the McCormick Place Expansion Project Fund pursuant to the
14preceding paragraphs or in any amendments thereto hereafter
15enacted, beginning July 1, 1993 and ending on September 30,
162013, the Department shall each month pay into the Illinois Tax
17Increment Fund 0.27% of 80% of the net revenue realized for the
18preceding month from the 6.25% general rate on the selling
19price of tangible personal property.
20    Subject to payment of amounts into the Build Illinois Fund
21and the McCormick Place Expansion Project Fund pursuant to the
22preceding paragraphs or in any amendments thereto hereafter
23enacted, beginning with the receipt of the first report of
24taxes paid by an eligible business and continuing for a 25-year
25period, the Department shall each month pay into the Energy
26Infrastructure Fund 80% of the net revenue realized from the

 

 

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16.25% general rate on the selling price of Illinois-mined coal
2that was sold to an eligible business. For purposes of this
3paragraph, the term "eligible business" means a new electric
4generating facility certified pursuant to Section 605-332 of
5the Department of Commerce and Economic Opportunity Law of the
6Civil Administrative Code of Illinois.
7    Subject to payment of amounts into the Build Illinois Fund,
8the McCormick Place Expansion Project Fund, the Illinois Tax
9Increment Fund, and the Energy Infrastructure Fund pursuant to
10the preceding paragraphs or in any amendments to this Section
11hereafter enacted, beginning on the first day of the first
12calendar month to occur on or after the effective date of this
13amendatory Act of the 98th General Assembly, each month, from
14the collections made under Section 9 of the Use Tax Act,
15Section 9 of the Service Use Tax Act, Section 9 of the Service
16Occupation Tax Act, and Section 3 of the Retailers' Occupation
17Tax Act, the Department shall pay into the Tax Compliance and
18Administration Fund, to be used, subject to appropriation, to
19fund additional auditors and compliance personnel at the
20Department of Revenue, an amount equal to 1/12 of 5% of 80% of
21the cash receipts collected during the preceding fiscal year by
22the Audit Bureau of the Department under the Use Tax Act, the
23Service Use Tax Act, the Service Occupation Tax Act, the
24Retailers' Occupation Tax Act, and associated local occupation
25and use taxes administered by the Department.
26    Of the remainder of the moneys received by the Department

 

 

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

 

 

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

 

 

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1who is not required to file an income tax return with the
2United States Government.
3    As soon as possible after the first day of each month, upon
4certification of the Department of Revenue, the Comptroller
5shall order transferred and the Treasurer shall transfer from
6the General Revenue Fund to the Motor Fuel Tax Fund an amount
7equal to 1.7% of 80% of the net revenue realized under this Act
8for the second preceding month. Beginning April 1, 2000, this
9transfer is no longer required and shall not be made.
10    Net revenue realized for a month shall be the revenue
11collected by the State pursuant to this Act, less the amount
12paid out during that month as refunds to taxpayers for
13overpayment of liability.
14    For greater simplicity of administration, it shall be
15permissible for manufacturers, importers and wholesalers whose
16products are sold by numerous servicemen in Illinois, and who
17wish to do so, to assume the responsibility for accounting and
18paying to the Department all tax accruing under this Act with
19respect to such sales, if the servicemen who are affected do
20not make written objection to the Department to this
21arrangement.
22(Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13;
2398-298, eff. 8-9-13; 98-496, eff. 1-1-14; 98-756, eff. 7-16-14;
2498-1098, eff. 8-26-14; 99-352, eff. 8-12-15.)
 
25    Section 20. The Retailers' Occupation Tax Act is amended by

 

 

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1changing Sections 2-10 and 3 as follows:
 
2    (35 ILCS 120/2-10)
3    Sec. 2-10. Rate of tax. Unless otherwise provided in this
4Section, the tax imposed by this Act is at the rate of 6.25% of
5gross receipts from sales of tangible personal property made in
6the course of business.
7    Beginning on July 1, 2000 and through December 31, 2000,
8with respect to motor fuel, as defined in Section 1.1 of the
9Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
10the Use Tax Act, the tax is imposed at the rate of 1.25%.
11    Beginning on August 6, 2010 through August 15, 2010, with
12respect to sales tax holiday items as defined in Section 2-8 of
13this Act, the tax is imposed at the rate of 1.25%.
14    Within 14 days after the effective date of this amendatory
15Act of the 91st General Assembly, each retailer of motor fuel
16and gasohol shall cause the following notice to be posted in a
17prominently visible place on each retail dispensing device that
18is used to dispense motor fuel or gasohol in the State of
19Illinois: "As of July 1, 2000, the State of Illinois has
20eliminated the State's share of sales tax on motor fuel and
21gasohol through December 31, 2000. The price on this pump
22should reflect the elimination of the tax." The notice shall be
23printed in bold print on a sign that is no smaller than 4
24inches by 8 inches. The sign shall be clearly visible to
25customers. Any retailer who fails to post or maintain a

 

 

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1required sign through December 31, 2000 is guilty of a petty
2offense for which the fine shall be $500 per day per each
3retail premises where a violation occurs.
4    With respect to gasohol, as defined in the Use Tax Act, the
5tax imposed by this Act applies to (i) 70% of the proceeds of
6sales made on or after January 1, 1990, and before July 1,
72003, (ii) 80% of the proceeds of sales made on or after July
81, 2003 and on or before December 31, 2018, and (iii) 100% of
9the proceeds of sales made thereafter. If, at any time,
10however, the tax under this Act on sales of gasohol, as defined
11in the Use Tax Act, is imposed at the rate of 1.25%, then the
12tax imposed by this Act applies to 100% of the proceeds of
13sales of gasohol made during that time.
14    With respect to majority blended ethanol fuel, as defined
15in the Use Tax Act, the tax imposed by this Act does not apply
16to the proceeds of sales made on or after July 1, 2003 and on or
17before December 31, 2018 but applies to 100% of the proceeds of
18sales made thereafter.
19    With respect to biodiesel blends, as defined in the Use Tax
20Act, with no less than 1% and no more than 10% biodiesel, the
21tax imposed by this Act applies to (i) 80% of the proceeds of
22sales made on or after July 1, 2003 and on or before December
2331, 2018 and (ii) 100% of the proceeds of sales made
24thereafter. If, at any time, however, the tax under this Act on
25sales of biodiesel blends, as defined in the Use Tax Act, with
26no less than 1% and no more than 10% biodiesel is imposed at

 

 

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1the rate of 1.25%, then the tax imposed by this Act applies to
2100% of the proceeds of sales of biodiesel blends with no less
3than 1% and no more than 10% biodiesel made during that time.
4    With respect to 100% biodiesel, as defined in the Use Tax
5Act, and biodiesel blends, as defined in the Use Tax Act, with
6more than 10% but no more than 99% biodiesel, the tax imposed
7by this Act does not apply to the proceeds of sales made on or
8after July 1, 2003 and on or before December 31, 2018 but
9applies to 100% of the proceeds of sales made thereafter.
10    With respect to food for human consumption that is to be
11consumed off the premises where it is sold (other than
12alcoholic beverages, soft drinks, and food that has been
13prepared for immediate consumption) and prescription and
14nonprescription medicines, drugs, medical appliances, products
15and associated therapies classified as Class III medical
16devices by the United States Food and Drug Administration that
17are used for cancer treatment, pursuant to a prescription, in a
18physician's office or any other location, as well as any
19accessories and components related to those devices and
20therapies, modifications to a motor vehicle for the purpose of
21rendering it usable by a person with a disability, and insulin,
22urine testing materials, syringes, and needles used by
23diabetics, for human use, the tax is imposed at the rate of 1%.
24For the purposes of this Section, until September 1, 2009: the
25term "soft drinks" means any complete, finished, ready-to-use,
26non-alcoholic drink, whether carbonated or not, including but

 

 

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

 

 

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

 

 

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1    substance or preparation.
2    Beginning on the effective date of this amendatory Act of
3the 98th General Assembly, "prescription and nonprescription
4medicines and drugs" includes medical cannabis purchased from a
5registered dispensing organization under the Compassionate Use
6of Medical Cannabis Pilot Program Act.
7(Source: P.A. 98-122, eff. 1-1-14; 99-143, eff. 7-27-15.)
 
8    (35 ILCS 120/3)  (from Ch. 120, par. 442)
9    Sec. 3. Except as provided in this Section, on or before
10the twentieth day of each calendar month, every person engaged
11in the business of selling tangible personal property at retail
12in this State during the preceding calendar month shall file a
13return with the Department, stating:
14        1. The name of the seller;
15        2. His residence address and the address of his
16    principal place of business and the address of the
17    principal place of business (if that is a different
18    address) from which he engages in the business of selling
19    tangible personal property at retail in this State;
20        3. Total amount of receipts received by him during the
21    preceding calendar month or quarter, as the case may be,
22    from sales of tangible personal property, and from services
23    furnished, by him during such preceding calendar month or
24    quarter;
25        4. Total amount received by him during the preceding

 

 

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1    calendar month or quarter on charge and time sales of
2    tangible personal property, and from services furnished,
3    by him prior to the month or quarter for which the return
4    is filed;
5        5. Deductions allowed by law;
6        6. Gross receipts which were received by him during the
7    preceding calendar month or quarter and upon the basis of
8    which the tax is imposed;
9        7. The amount of credit provided in Section 2d of this
10    Act;
11        8. The amount of tax due;
12        9. The signature of the taxpayer; and
13        10. Such other reasonable information as the
14    Department may require.
15    If a taxpayer fails to sign a return within 30 days after
16the proper notice and demand for signature by the Department,
17the return shall be considered valid and any amount shown to be
18due on the return shall be deemed assessed.
19    Each return shall be accompanied by the statement of
20prepaid tax issued pursuant to Section 2e for which credit is
21claimed.
22    Prior to October 1, 2003, and on and after September 1,
232004 a retailer may accept a Manufacturer's Purchase Credit
24certification from a purchaser in satisfaction of Use Tax as
25provided in Section 3-85 of the Use Tax Act if the purchaser
26provides the appropriate documentation as required by Section

 

 

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13-85 of the Use Tax Act. A Manufacturer's Purchase Credit
2certification, accepted by a retailer prior to October 1, 2003
3and on and after September 1, 2004 as provided in Section 3-85
4of the Use Tax Act, may be used by that retailer to satisfy
5Retailers' Occupation Tax liability in the amount claimed in
6the certification, not to exceed 6.25% of the receipts subject
7to tax from a qualifying purchase. A Manufacturer's Purchase
8Credit reported on any original or amended return filed under
9this Act after October 20, 2003 for reporting periods prior to
10September 1, 2004 shall be disallowed. Manufacturer's
11Purchaser Credit reported on annual returns due on or after
12January 1, 2005 will be disallowed for periods prior to
13September 1, 2004. No Manufacturer's Purchase Credit may be
14used after September 30, 2003 through August 31, 2004 to
15satisfy any tax liability imposed under this Act, including any
16audit liability.
17    The Department may require returns to be filed on a
18quarterly basis. If so required, a return for each calendar
19quarter shall be filed on or before the twentieth day of the
20calendar month following the end of such calendar quarter. The
21taxpayer shall also file a return with the Department for each
22of the first two months of each calendar quarter, on or before
23the twentieth day of the following calendar month, stating:
24        1. The name of the seller;
25        2. The address of the principal place of business from
26    which he engages in the business of selling tangible

 

 

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1    personal property at retail in this State;
2        3. The total amount of taxable receipts received by him
3    during the preceding calendar month from sales of tangible
4    personal property by him during such preceding calendar
5    month, including receipts from charge and time sales, but
6    less all deductions allowed by law;
7        4. The amount of credit provided in Section 2d of this
8    Act;
9        5. The amount of tax due; and
10        6. Such other reasonable information as the Department
11    may require.
12    Beginning on October 1, 2003, any person who is not a
13licensed distributor, importing distributor, or manufacturer,
14as defined in the Liquor Control Act of 1934, but is engaged in
15the business of selling, at retail, alcoholic liquor shall file
16a statement with the Department of Revenue, in a format and at
17a time prescribed by the Department, showing the total amount
18paid for alcoholic liquor purchased during the preceding month
19and such other information as is reasonably required by the
20Department. The Department may adopt rules to require that this
21statement be filed in an electronic or telephonic format. Such
22rules may provide for exceptions from the filing requirements
23of this paragraph. For the purposes of this paragraph, the term
24"alcoholic liquor" shall have the meaning prescribed in the
25Liquor Control Act of 1934.
26    Beginning on October 1, 2003, every distributor, importing

 

 

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

 

 

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1or facsimile.
2    If a total amount of less than $1 is payable, refundable or
3creditable, such amount shall be disregarded if it is less than
450 cents and shall be increased to $1 if it is 50 cents or more.
5    Beginning October 1, 1993, a taxpayer who has an average
6monthly tax liability of $150,000 or more shall make all
7payments required by rules of the Department by electronic
8funds transfer. Beginning October 1, 1994, a taxpayer who has
9an average monthly tax liability of $100,000 or more shall make
10all payments required by rules of the Department by electronic
11funds transfer. Beginning October 1, 1995, a taxpayer who has
12an average monthly tax liability of $50,000 or more shall make
13all payments required by rules of the Department by electronic
14funds transfer. Beginning October 1, 2000, a taxpayer who has
15an annual tax liability of $200,000 or more shall make all
16payments required by rules of the Department by electronic
17funds transfer. The term "annual tax liability" shall be the
18sum of the taxpayer's liabilities under this Act, and under all
19other State and local occupation and use tax laws administered
20by the Department, for the immediately preceding calendar year.
21The term "average monthly tax liability" shall be the sum of
22the taxpayer's liabilities under this Act, and under all other
23State and local occupation and use tax laws administered by the
24Department, for the immediately preceding calendar year
25divided by 12. Beginning on October 1, 2002, a taxpayer who has
26a tax liability in the amount set forth in subsection (b) of

 

 

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1Section 2505-210 of the Department of Revenue Law shall make
2all payments required by rules of the Department by electronic
3funds transfer.
4    Before August 1 of each year beginning in 1993, the
5Department shall notify all taxpayers required to make payments
6by electronic funds transfer. All taxpayers required to make
7payments by electronic funds transfer shall make those payments
8for a minimum of one year beginning on October 1.
9    Any taxpayer not required to make payments by electronic
10funds transfer may make payments by electronic funds transfer
11with the permission of the Department.
12    All taxpayers required to make payment by electronic funds
13transfer and any taxpayers authorized to voluntarily make
14payments by electronic funds transfer shall make those payments
15in the manner authorized by the Department.
16    The Department shall adopt such rules as are necessary to
17effectuate a program of electronic funds transfer and the
18requirements of this Section.
19    Any amount which is required to be shown or reported on any
20return or other document under this Act shall, if such amount
21is not a whole-dollar amount, be increased to the nearest
22whole-dollar amount in any case where the fractional part of a
23dollar is 50 cents or more, and decreased to the nearest
24whole-dollar amount where the fractional part of a dollar is
25less than 50 cents.
26    If the retailer is otherwise required to file a monthly

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1return filed by him and had paid the tax imposed by this Act
2with respect to such receipts.
3    Where the seller is a corporation, the return filed on
4behalf of such corporation shall be signed by the president,
5vice-president, secretary or treasurer or by the properly
6accredited agent of such corporation.
7    Where the seller is a limited liability company, the return
8filed on behalf of the limited liability company shall be
9signed by a manager, member, or properly accredited agent of
10the limited liability company.
11    Except as provided in this Section, the retailer filing the
12return under this Section shall, at the time of filing such
13return, pay to the Department the amount of tax imposed by this
14Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
15on and after January 1, 1990, or $5 per calendar year,
16whichever is greater, which is allowed to reimburse the
17retailer for the expenses incurred in keeping records,
18preparing and filing returns, remitting the tax and supplying
19data to the Department on request. Any prepayment made pursuant
20to Section 2d of this Act shall be included in the amount on
21which such 2.1% or 1.75% discount is computed. In the case of
22retailers who report and pay the tax on a transaction by
23transaction basis, as provided in this Section, such discount
24shall be taken with each such tax remittance instead of when
25such retailer files his periodic return. The Department may
26disallow the discount for retailers whose certificate of

 

 

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1registration is revoked at the time the return is filed, but
2only if the Department's decision to revoke the certificate of
3registration has become final.
4    Before October 1, 2000, if the taxpayer's average monthly
5tax liability to the Department under this Act, the Use Tax
6Act, the Service Occupation Tax Act, and the Service Use Tax
7Act, excluding any liability for prepaid sales tax to be
8remitted in accordance with Section 2d of this Act, was $10,000
9or more during the preceding 4 complete calendar quarters, he
10shall file a return with the Department each month by the 20th
11day of the month next following the month during which such tax
12liability is incurred and shall make payments to the Department
13on or before the 7th, 15th, 22nd and last day of the month
14during which such liability is incurred. On and after October
151, 2000, if the taxpayer's average monthly tax liability to the
16Department under this Act, the Use Tax Act, the Service
17Occupation Tax Act, and the Service Use Tax Act, excluding any
18liability for prepaid sales tax to be remitted in accordance
19with Section 2d of this Act, was $20,000 or more during the
20preceding 4 complete calendar quarters, he shall file a return
21with the Department each month by the 20th day of the month
22next following the month during which such tax liability is
23incurred and shall make payment to the Department on or before
24the 7th, 15th, 22nd and last day of the month during which such
25liability is incurred. If the month during which such tax
26liability is incurred began prior to January 1, 1985, each

 

 

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1payment shall be in an amount equal to 1/4 of the taxpayer's
2actual liability for the month or an amount set by the
3Department not to exceed 1/4 of the average monthly liability
4of the taxpayer to the Department for the preceding 4 complete
5calendar quarters (excluding the month of highest liability and
6the month of lowest liability in such 4 quarter period). If the
7month during which such tax liability is incurred begins on or
8after January 1, 1985 and prior to January 1, 1987, each
9payment shall be in an amount equal to 22.5% of the taxpayer's
10actual liability for the month or 27.5% of the taxpayer's
11liability for the same calendar month of the preceding year. If
12the month during which such tax liability is incurred begins on
13or after January 1, 1987 and prior to January 1, 1988, each
14payment shall be in an amount equal to 22.5% of the taxpayer's
15actual liability for the month or 26.25% of the taxpayer's
16liability for the same calendar month of the preceding year. If
17the month during which such tax liability is incurred begins on
18or after January 1, 1988, and prior to January 1, 1989, or
19begins on or after January 1, 1996, each payment shall be in an
20amount equal to 22.5% of the taxpayer's actual liability for
21the month or 25% of the taxpayer's liability for the same
22calendar month of the preceding year. If the month during which
23such tax liability is incurred begins on or after January 1,
241989, and prior to January 1, 1996, each payment shall be in an
25amount equal to 22.5% of the taxpayer's actual liability for
26the month or 25% of the taxpayer's liability for the same

 

 

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

 

 

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1Department during the preceding 4 complete calendar quarters
2(excluding the month of highest liability and the month of
3lowest liability) is less than $19,000 or until such taxpayer's
4average monthly liability to the Department as computed for
5each calendar quarter of the 4 preceding complete calendar
6quarter period is less than $20,000. However, if a taxpayer can
7show the Department that a substantial change in the taxpayer's
8business has occurred which causes the taxpayer to anticipate
9that his average monthly tax liability for the reasonably
10foreseeable future will fall below the $20,000 threshold stated
11above, then such taxpayer may petition the Department for a
12change in such taxpayer's reporting status. The Department
13shall change such taxpayer's reporting status unless it finds
14that such change is seasonal in nature and not likely to be
15long term. If any such quarter monthly payment is not paid at
16the time or in the amount required by this Section, then the
17taxpayer shall be liable for penalties and interest on the
18difference between the minimum amount due as a payment and the
19amount of such quarter monthly payment actually and timely
20paid, except insofar as the taxpayer has previously made
21payments for that month to the Department in excess of the
22minimum payments previously due as provided in this Section.
23The Department shall make reasonable rules and regulations to
24govern the quarter monthly payment amount and quarter monthly
25payment dates for taxpayers who file on other than a calendar
26monthly basis.

 

 

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1    The provisions of this paragraph apply before October 1,
22001. Without regard to whether a taxpayer is required to make
3quarter monthly payments as specified above, any taxpayer who
4is required by Section 2d of this Act to collect and remit
5prepaid taxes and has collected prepaid taxes which average in
6excess of $25,000 per month during the preceding 2 complete
7calendar quarters, shall file a return with the Department as
8required by Section 2f and shall make payments to the
9Department on or before the 7th, 15th, 22nd and last day of the
10month during which such liability is incurred. If the month
11during which such tax liability is incurred began prior to the
12effective date of this amendatory Act of 1985, each payment
13shall be in an amount not less than 22.5% of the taxpayer's
14actual liability under Section 2d. If the month during which
15such tax liability is incurred begins on or after January 1,
161986, each payment shall be in an amount equal to 22.5% of the
17taxpayer's actual liability for the month or 27.5% of the
18taxpayer's liability for the same calendar month of the
19preceding calendar year. If the month during which such tax
20liability is incurred begins on or after January 1, 1987, each
21payment shall be in an amount equal to 22.5% of the taxpayer's
22actual liability for the month or 26.25% of the taxpayer's
23liability for the same calendar month of the preceding year.
24The amount of such quarter monthly payments shall be credited
25against the final tax liability of the taxpayer's return for
26that month filed under this Section or Section 2f, as the case

 

 

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1may be. Once applicable, the requirement of the making of
2quarter monthly payments to the Department pursuant to this
3paragraph shall continue until such taxpayer's average monthly
4prepaid tax collections during the preceding 2 complete
5calendar quarters is $25,000 or less. If any such quarter
6monthly payment is not paid at the time or in the amount
7required, the taxpayer shall be liable for penalties and
8interest on such difference, except insofar as the taxpayer has
9previously made payments for that month in excess of the
10minimum payments previously due.
11    The provisions of this paragraph apply on and after October
121, 2001. Without regard to whether a taxpayer is required to
13make quarter monthly payments as specified above, any taxpayer
14who is required by Section 2d of this Act to collect and remit
15prepaid taxes and has collected prepaid taxes that average in
16excess of $20,000 per month during the preceding 4 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 the liability is incurred. Each payment
21shall be in an amount equal to 22.5% of the taxpayer's actual
22liability for the month or 25% of the taxpayer's liability for
23the same calendar month of the preceding year. The amount of
24the quarter monthly payments shall be credited against the
25final tax liability of the taxpayer's return for that month
26filed under this Section or Section 2f, as the case may be.

 

 

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1Once applicable, the requirement of the making of quarter
2monthly payments to the Department pursuant to this paragraph
3shall continue until the taxpayer's average monthly prepaid tax
4collections during the preceding 4 complete calendar quarters
5(excluding the month of highest liability and the month of
6lowest liability) is less than $19,000 or until such taxpayer's
7average monthly liability to the Department as computed for
8each calendar quarter of the 4 preceding complete calendar
9quarters is less than $20,000. If any such quarter monthly
10payment is not paid at the time or in the amount required, the
11taxpayer shall be liable for penalties and interest on such
12difference, except insofar as the taxpayer has previously made
13payments for that month in excess of the minimum payments
14previously due.
15    If any payment provided for in this Section exceeds the
16taxpayer's liabilities under this Act, the Use Tax Act, the
17Service Occupation Tax Act and the Service Use Tax Act, as
18shown on an original monthly return, the Department shall, if
19requested by the taxpayer, issue to the taxpayer a credit
20memorandum no later than 30 days after the date of payment. The
21credit evidenced by such credit memorandum may be assigned by
22the taxpayer to a similar taxpayer under this Act, the Use Tax
23Act, the Service Occupation Tax Act or the Service Use Tax Act,
24in accordance with reasonable rules and regulations to be
25prescribed by the Department. If no such request is made, the
26taxpayer may credit such excess payment against tax liability

 

 

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1subsequently to be remitted to the Department under this Act,
2the Use Tax Act, the Service Occupation Tax Act or the Service
3Use Tax Act, in accordance with reasonable rules and
4regulations prescribed by the Department. If the Department
5subsequently determined that all or any part of the credit
6taken was not actually due to the taxpayer, the taxpayer's 2.1%
7and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
8of the difference between the credit taken and that actually
9due, and that taxpayer shall be liable for penalties and
10interest on such difference.
11    If a retailer of motor fuel is entitled to a credit under
12Section 2d of this Act which exceeds the taxpayer's liability
13to the Department under this Act for the month which the
14taxpayer is filing a return, the Department shall issue the
15taxpayer a credit memorandum for the excess.
16    Beginning January 1, 1990, each month the Department shall
17pay into the Local Government Tax Fund, a special fund in the
18State treasury which is hereby created, the net revenue
19realized for the preceding month from the 1% tax on sales of
20food for human consumption which is to be consumed off the
21premises where it is sold (other than alcoholic beverages, soft
22drinks and food which has been prepared for immediate
23consumption) and prescription and nonprescription medicines,
24drugs, medical appliances, Class III medical devices,
25therapies, accessories, and components used for cancer
26treatment, and insulin, urine testing materials, syringes and

 

 

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1needles used by diabetics.
2    Beginning January 1, 1990, each month the Department shall
3pay into the County and Mass Transit District Fund, a special
4fund in the State treasury which is hereby created, 4% of the
5net revenue realized for the preceding month from the 6.25%
6general rate.
7    Beginning August 1, 2000, each month the Department shall
8pay into the County and Mass Transit District Fund 20% of the
9net revenue realized for the preceding month from the 1.25%
10rate on the selling price of motor fuel and gasohol. Beginning
11September 1, 2010, each month the Department shall pay into the
12County and Mass Transit District Fund 20% of the net revenue
13realized for the preceding month from the 1.25% rate on the
14selling price of sales tax holiday items.
15    Beginning January 1, 1990, each month the Department shall
16pay into the Local Government Tax Fund 16% of the net revenue
17realized for the preceding month from the 6.25% general rate on
18the selling price of tangible personal property.
19    Beginning August 1, 2000, each month the Department shall
20pay into the Local Government Tax Fund 80% of the net revenue
21realized for the preceding month from the 1.25% rate on the
22selling price of motor fuel and gasohol. Beginning September 1,
232010, each month the Department shall pay into the Local
24Government Tax Fund 80% of the net revenue realized for the
25preceding month from the 1.25% rate on the selling price of
26sales tax holiday items.

 

 

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

 

 

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1in this paragraph, the "average monthly deficit" shall be equal
2to the difference between the average monthly claims for
3payment by the fund and the average monthly revenues deposited
4into the fund, excluding payments made pursuant to this
5paragraph.
6    Beginning July 1, 2015, of the remainder of the moneys
7received by the Department under the Use Tax Act, the Service
8Use Tax Act, the Service Occupation Tax Act, and this Act, each
9month the Department shall deposit $500,000 into the State
10Crime Laboratory Fund.
11    Of the remainder of the moneys received by the Department
12pursuant to this Act, (a) 1.75% thereof shall be paid into the
13Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
14and after July 1, 1989, 3.8% thereof shall be paid into the
15Build Illinois Fund; provided, however, that if in any fiscal
16year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
17may be, of the moneys received by the Department and required
18to be paid into the Build Illinois Fund pursuant to this Act,
19Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
20Act, and Section 9 of the Service Occupation Tax Act, such Acts
21being hereinafter called the "Tax Acts" and such aggregate of
222.2% or 3.8%, as the case may be, of moneys being hereinafter
23called the "Tax Act Amount", and (2) the amount transferred to
24the Build Illinois Fund from the State and Local Sales Tax
25Reform Fund shall be less than the Annual Specified Amount (as
26hereinafter defined), an amount equal to the difference shall

 

 

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1be immediately paid into the Build Illinois Fund from other
2moneys received by the Department pursuant to the Tax Acts; the
3"Annual Specified Amount" means the amounts specified below for
4fiscal years 1986 through 1993:
5Fiscal YearAnnual Specified Amount
61986$54,800,000
71987$76,650,000
81988$80,480,000
91989$88,510,000
101990$115,330,000
111991$145,470,000
121992$182,730,000
131993$206,520,000;
14and means the Certified Annual Debt Service Requirement (as
15defined in Section 13 of the Build Illinois Bond Act) or the
16Tax Act Amount, whichever is greater, for fiscal year 1994 and
17each fiscal year thereafter; and further provided, that if on
18the last business day of any month the sum of (1) the Tax Act
19Amount required to be deposited into the Build Illinois Bond
20Account in the Build Illinois Fund during such month and (2)
21the amount transferred to the Build Illinois Fund from the
22State and Local Sales Tax Reform Fund shall have been less than
231/12 of the Annual Specified Amount, an amount equal to the
24difference shall be immediately paid into the Build Illinois
25Fund from other moneys received by the Department pursuant to
26the Tax Acts; and, further provided, that in no event shall the

 

 

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1payments required under the preceding proviso result in
2aggregate payments into the Build Illinois Fund pursuant to
3this clause (b) for any fiscal year in excess of the greater of
4(i) the Tax Act Amount or (ii) the Annual Specified Amount for
5such fiscal year. The amounts payable into the Build Illinois
6Fund under clause (b) of the first sentence in this paragraph
7shall be payable only until such time as the aggregate amount
8on deposit under each trust indenture securing Bonds issued and
9outstanding pursuant to the Build Illinois Bond Act is
10sufficient, taking into account any future investment income,
11to fully provide, in accordance with such indenture, for the
12defeasance of or the payment of the principal of, premium, if
13any, and interest on the Bonds secured by such indenture and on
14any Bonds expected to be issued thereafter and all fees and
15costs payable with respect thereto, all as certified by the
16Director of the Bureau of the Budget (now Governor's Office of
17Management and Budget). If on the last business day of any
18month in which Bonds are outstanding pursuant to the Build
19Illinois Bond Act, the aggregate of moneys deposited in the
20Build Illinois Bond Account in the Build Illinois Fund in such
21month shall be less than the amount required to be transferred
22in such month from the Build Illinois Bond Account to the Build
23Illinois Bond Retirement and Interest Fund pursuant to Section
2413 of the Build Illinois Bond Act, an amount equal to such
25deficiency shall be immediately paid from other moneys received
26by the Department pursuant to the Tax Acts to the Build

 

 

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1Illinois Fund; provided, however, that any amounts paid to the
2Build Illinois Fund in any fiscal year pursuant to this
3sentence shall be deemed to constitute payments pursuant to
4clause (b) of the first sentence of this paragraph and shall
5reduce the amount otherwise payable for such fiscal year
6pursuant to that clause (b). The moneys received by the
7Department pursuant to this Act and required to be deposited
8into the Build Illinois Fund are subject to the pledge, claim
9and charge set forth in Section 12 of the Build Illinois Bond
10Act.
11    Subject to payment of amounts into the Build Illinois Fund
12as provided in the preceding paragraph or in any amendment
13thereto hereafter enacted, the following specified monthly
14installment of the amount requested in the certificate of the
15Chairman of the Metropolitan Pier and Exposition Authority
16provided under Section 8.25f of the State Finance Act, but not
17in excess of sums designated as "Total Deposit", shall be
18deposited in the aggregate from collections under Section 9 of
19the Use Tax Act, Section 9 of the Service Use Tax Act, Section
209 of the Service Occupation Tax Act, and Section 3 of the
21Retailers' Occupation Tax Act into the McCormick Place
22Expansion Project Fund in the specified fiscal years.
23Fiscal YearTotal Deposit
241993         $0
251994 53,000,000

 

 

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11995 58,000,000
21996 61,000,000
31997 64,000,000
41998 68,000,000
51999 71,000,000
62000 75,000,000
72001 80,000,000
82002 93,000,000
92003 99,000,000
102004103,000,000
112005108,000,000
122006113,000,000
132007119,000,000
142008126,000,000
152009132,000,000
162010139,000,000
172011146,000,000
182012153,000,000
192013161,000,000
202014170,000,000
212015179,000,000
222016189,000,000
232017199,000,000
242018210,000,000
252019221,000,000
262020233,000,000

 

 

SB3047 Engrossed- 113 -LRB099 20695 HLH 45323 b

12021246,000,000
22022260,000,000
32023275,000,000
42024 275,000,000
52025 275,000,000
62026 279,000,000
72027 292,000,000
82028 307,000,000
92029 322,000,000
102030 338,000,000
112031 350,000,000
122032 350,000,000
13and
14each fiscal year
15thereafter that bonds
16are outstanding under
17Section 13.2 of the
18Metropolitan Pier and
19Exposition Authority Act,
20but not after fiscal year 2060.
21    Beginning July 20, 1993 and in each month of each fiscal
22year thereafter, one-eighth of the amount requested in the
23certificate of the Chairman of the Metropolitan Pier and
24Exposition Authority for that fiscal year, less the amount
25deposited into the McCormick Place Expansion Project Fund by
26the State Treasurer in the respective month under subsection

 

 

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1(g) of Section 13 of the Metropolitan Pier and Exposition
2Authority Act, plus cumulative deficiencies in the deposits
3required under this Section for previous months and years,
4shall be deposited into the McCormick Place Expansion Project
5Fund, until the full amount requested for the fiscal year, but
6not in excess of the amount specified above as "Total Deposit",
7has been deposited.
8    Subject to payment of amounts into the Build Illinois Fund
9and the McCormick Place Expansion Project Fund pursuant to the
10preceding paragraphs or in any amendments thereto hereafter
11enacted, beginning July 1, 1993 and ending on September 30,
122013, the Department shall each month pay into the Illinois Tax
13Increment Fund 0.27% of 80% of the net revenue realized for the
14preceding month from the 6.25% general rate on the selling
15price of tangible personal property.
16    Subject to payment of amounts into the Build Illinois Fund
17and the McCormick Place Expansion Project Fund pursuant to the
18preceding paragraphs or in any amendments thereto hereafter
19enacted, beginning with the receipt of the first report of
20taxes paid by an eligible business and continuing for a 25-year
21period, the Department shall each month pay into the Energy
22Infrastructure Fund 80% of the net revenue realized from the
236.25% general rate on the selling price of Illinois-mined coal
24that was sold to an eligible business. For purposes of this
25paragraph, the term "eligible business" means a new electric
26generating facility certified pursuant to Section 605-332 of

 

 

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1the Department of Commerce and Economic Opportunity Law of the
2Civil Administrative Code of Illinois.
3    Subject to payment of amounts into the Build Illinois Fund,
4the McCormick Place Expansion Project Fund, the Illinois Tax
5Increment Fund, and the Energy Infrastructure Fund pursuant to
6the preceding paragraphs or in any amendments to this Section
7hereafter enacted, beginning on the first day of the first
8calendar month to occur on or after the effective date of this
9amendatory Act of the 98th General Assembly, each month, from
10the collections made under Section 9 of the Use Tax Act,
11Section 9 of the Service Use Tax Act, Section 9 of the Service
12Occupation Tax Act, and Section 3 of the Retailers' Occupation
13Tax Act, the Department shall pay into the Tax Compliance and
14Administration Fund, to be used, subject to appropriation, to
15fund additional auditors and compliance personnel at the
16Department of Revenue, an amount equal to 1/12 of 5% of 80% of
17the cash receipts collected during the preceding fiscal year by
18the Audit Bureau of the Department under the Use Tax Act, the
19Service Use Tax Act, the Service Occupation Tax Act, the
20Retailers' Occupation Tax Act, and associated local occupation
21and use taxes administered by the Department.
22    Of the remainder of the moneys received by the Department
23pursuant to this Act, 75% thereof shall be paid into the State
24Treasury and 25% shall be reserved in a special account and
25used only for the transfer to the Common School Fund as part of
26the monthly transfer from the General Revenue Fund in

 

 

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1accordance with Section 8a of the State Finance Act.
2    The Department may, upon separate written notice to a
3taxpayer, require the taxpayer to prepare and file with the
4Department on a form prescribed by the Department within not
5less than 60 days after receipt of the notice an annual
6information return for the tax year specified in the notice.
7Such annual return to the Department shall include a statement
8of gross receipts as shown by the retailer's last Federal
9income tax return. If the total receipts of the business as
10reported in the Federal income tax return do not agree with the
11gross receipts reported to the Department of Revenue for the
12same period, the retailer shall attach to his annual return a
13schedule showing a reconciliation of the 2 amounts and the
14reasons for the difference. The retailer's annual return to the
15Department shall also disclose the cost of goods sold by the
16retailer during the year covered by such return, opening and
17closing inventories of such goods for such year, costs of goods
18used from stock or taken from stock and given away by the
19retailer during such year, payroll information of the
20retailer's business during such year and any additional
21reasonable information which the Department deems would be
22helpful in determining the accuracy of the monthly, quarterly
23or annual returns filed by such retailer as provided for in
24this Section.
25    If the annual information return required by this Section
26is not filed when and as required, the taxpayer shall be liable

 

 

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1as follows:
2        (i) Until January 1, 1994, the taxpayer shall be liable
3    for a penalty equal to 1/6 of 1% of the tax due from such
4    taxpayer under this Act during the period to be covered by
5    the annual return for each month or fraction of a month
6    until such return is filed as required, the penalty to be
7    assessed and collected in the same manner as any other
8    penalty provided for in this Act.
9        (ii) On and after January 1, 1994, the taxpayer shall
10    be liable for a penalty as described in Section 3-4 of the
11    Uniform Penalty and Interest Act.
12    The chief executive officer, proprietor, owner or highest
13ranking manager shall sign the annual return to certify the
14accuracy of the information contained therein. Any person who
15willfully signs the annual return containing false or
16inaccurate information shall be guilty of perjury and punished
17accordingly. The annual return form prescribed by the
18Department shall include a warning that the person signing the
19return may be liable for perjury.
20    The provisions of this Section concerning the filing of an
21annual information return do not apply to a retailer who is not
22required to file an income tax return with the United States
23Government.
24    As soon as possible after the first day of each month, upon
25certification of the Department of Revenue, the Comptroller
26shall order transferred and the Treasurer shall transfer from

 

 

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1the General Revenue Fund to the Motor Fuel Tax Fund an amount
2equal to 1.7% of 80% of the net revenue realized under this Act
3for the second preceding month. Beginning April 1, 2000, this
4transfer is no longer required and shall not be made.
5    Net revenue realized for a month shall be the revenue
6collected by the State pursuant to this Act, less the amount
7paid out during that month as refunds to taxpayers for
8overpayment of liability.
9    For greater simplicity of administration, manufacturers,
10importers and wholesalers whose products are sold at retail in
11Illinois by numerous retailers, and who wish to do so, may
12assume the responsibility for accounting and paying to the
13Department all tax accruing under this Act with respect to such
14sales, if the retailers who are affected do not make written
15objection to the Department to this arrangement.
16    Any person who promotes, organizes, provides retail
17selling space for concessionaires or other types of sellers at
18the Illinois State Fair, DuQuoin State Fair, county fairs,
19local fairs, art shows, flea markets and similar exhibitions or
20events, including any transient merchant as defined by Section
212 of the Transient Merchant Act of 1987, is required to file a
22report with the Department providing the name of the merchant's
23business, the name of the person or persons engaged in
24merchant's business, the permanent address and Illinois
25Retailers Occupation Tax Registration Number of the merchant,
26the dates and location of the event and other reasonable

 

 

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1information that the Department may require. The report must be
2filed not later than the 20th day of the month next following
3the month during which the event with retail sales was held.
4Any person who fails to file a report required by this Section
5commits a business offense and is subject to a fine not to
6exceed $250.
7    Any person engaged in the business of selling tangible
8personal property at retail as a concessionaire or other type
9of seller at the Illinois State Fair, county fairs, art shows,
10flea markets and similar exhibitions or events, or any
11transient merchants, as defined by Section 2 of the Transient
12Merchant Act of 1987, may be required to make a daily report of
13the amount of such sales to the Department and to make a daily
14payment of the full amount of tax due. The Department shall
15impose this requirement when it finds that there is a
16significant risk of loss of revenue to the State at such an
17exhibition or event. Such a finding shall be based on evidence
18that a substantial number of concessionaires or other sellers
19who are not residents of Illinois will be engaging in the
20business of selling tangible personal property at retail at the
21exhibition or event, or other evidence of a significant risk of
22loss of revenue to the State. The Department shall notify
23concessionaires and other sellers affected by the imposition of
24this requirement. In the absence of notification by the
25Department, the concessionaires and other sellers shall file
26their returns as otherwise required in this Section.

 

 

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1(Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13;
298-496, eff. 1-1-14; 98-756, eff. 7-16-14; 98-1098, eff.
38-26-14; 99-352, eff. 8-12-15.)
 
4    Section 99. Effective date. This Act takes effect upon
5becoming law.