Full Text of SB3658 96th General Assembly
SB3658enr 96TH GENERAL ASSEMBLY
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SB3658 Enrolled |
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| AN ACT concerning revenue.
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| Be it enacted by the People of the State of Illinois, | 3 |
| represented in the General Assembly:
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| Section 5. The State Finance Act is amended by changing | 5 |
| Sections 6z-18 and 6z-20 as follows:
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| (30 ILCS 105/6z-18) (from Ch. 127, par. 142z-18)
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| Sec. 6z-18.
A portion of the money paid into the Local | 8 |
| Government Tax
Fund from sales of food for human consumption | 9 |
| which is to be consumed off
the premises where it is sold | 10 |
| (other than alcoholic beverages, soft drinks
and food which has | 11 |
| been prepared for immediate consumption) and
prescription and | 12 |
| nonprescription medicines, drugs, medical appliances and
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| insulin, urine testing materials, syringes and needles used by | 14 |
| diabetics,
which occurred in municipalities, shall be | 15 |
| distributed to each municipality
based upon the sales which | 16 |
| occurred in that municipality. The remainder
shall be | 17 |
| distributed to each county based upon the sales which occurred | 18 |
| in
the unincorporated area of that county.
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| A portion of the money paid into the Local Government Tax | 20 |
| Fund from the
6.25% general use tax rate on the selling price | 21 |
| of tangible personal
property which is purchased outside | 22 |
| Illinois at retail from a retailer and
which is titled or | 23 |
| registered by any agency of this State's government
shall be |
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| distributed to municipalities as provided in this paragraph. | 2 |
| Each
municipality shall receive the amount attributable to | 3 |
| sales for which
Illinois addresses for titling or registration | 4 |
| purposes are given as being
in such municipality. The remainder | 5 |
| of the money paid into the Local
Government Tax Fund from such | 6 |
| sales shall be distributed to counties. Each
county shall | 7 |
| receive the amount attributable to sales for which Illinois
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| addresses for titling or registration purposes are given as | 9 |
| being located
in the unincorporated area of such county.
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| A portion of the money paid into the Local Government Tax | 11 |
| Fund from the
6.25% general rate (and, beginning July 1, 2000 | 12 |
| and through December 31,
2000, the 1.25% rate on motor fuel and | 13 |
| gasohol , and beginning on August 6, 2010 through August 15, | 14 |
| 2010, the 1.25% rate on sales tax holiday items ) on sales
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| subject to taxation under the Retailers'
Occupation Tax Act and | 16 |
| the Service Occupation Tax Act, which occurred in
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| municipalities, shall be distributed to each municipality, | 18 |
| based upon the
sales which occurred in that municipality. The | 19 |
| remainder shall be
distributed to each county, based upon the | 20 |
| sales which occurred in the
unincorporated area of such county.
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| For the purpose of determining allocation to the local | 22 |
| government unit, a
retail sale by a producer of coal or other | 23 |
| mineral mined in Illinois is a sale
at retail at the place | 24 |
| where the coal or other mineral mined in Illinois is
extracted | 25 |
| from the earth. This paragraph does not apply to coal or other
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| mineral when it is delivered or shipped by the seller to the |
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| purchaser at a
point outside Illinois so that the sale is | 2 |
| exempt under the United States
Constitution as a sale in | 3 |
| interstate or foreign commerce.
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| Whenever the Department determines that a refund of money | 5 |
| paid into
the Local Government Tax Fund should be made to a | 6 |
| claimant instead of
issuing a credit memorandum, the Department | 7 |
| shall notify the State
Comptroller, who shall cause the order | 8 |
| to be drawn for the amount
specified, and to the person named, | 9 |
| in such notification from the
Department. Such refund shall be | 10 |
| paid by the State Treasurer out of the
Local Government Tax | 11 |
| Fund.
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| On or before the 25th day of each calendar month, the | 13 |
| Department shall
prepare and certify to the Comptroller the | 14 |
| disbursement of stated sums of
money to named municipalities | 15 |
| and counties, the municipalities and counties
to be those | 16 |
| entitled to distribution of taxes or penalties paid to the
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| Department during the second preceding calendar month. The | 18 |
| amount to be
paid to each municipality or county shall be the | 19 |
| amount (not including
credit memoranda) collected during the | 20 |
| second preceding calendar month by
the Department and paid into | 21 |
| the Local Government Tax Fund, plus an amount
the Department | 22 |
| determines is necessary to offset any amounts which were
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| erroneously paid to a different taxing body, and not including | 24 |
| an amount
equal to the amount of refunds made during the second | 25 |
| preceding calendar
month by the Department, and not including | 26 |
| any amount which the Department
determines is necessary to |
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| offset any amounts which are payable to a
different taxing body | 2 |
| but were erroneously paid to the municipality or
county. Within | 3 |
| 10 days after receipt, by the Comptroller, of the
disbursement | 4 |
| certification to the municipalities and counties, provided for
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| in this Section to be given to the Comptroller by the | 6 |
| Department, the
Comptroller shall cause the orders to be drawn | 7 |
| for the respective amounts
in accordance with the directions | 8 |
| contained in such certification.
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| When certifying the amount of monthly disbursement to a | 10 |
| municipality or
county under this Section, the Department shall | 11 |
| increase or decrease that
amount by an amount necessary to | 12 |
| offset any misallocation of previous
disbursements. The offset | 13 |
| amount shall be the amount erroneously disbursed
within the 6 | 14 |
| months preceding the time a misallocation is discovered.
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| The provisions directing the distributions from the | 16 |
| special fund in
the State Treasury provided for in this Section | 17 |
| shall constitute an
irrevocable and continuing appropriation | 18 |
| of all amounts as provided herein.
The State Treasurer and | 19 |
| State Comptroller are hereby authorized to make
distributions | 20 |
| as provided in this Section.
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| In construing any development, redevelopment, annexation, | 22 |
| preannexation
or other lawful agreement in effect prior to | 23 |
| September 1, 1990, which
describes or refers to receipts from a | 24 |
| county or municipal retailers'
occupation tax, use tax or | 25 |
| service occupation tax which now cannot be
imposed, such | 26 |
| description or reference shall be deemed to include the
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| replacement revenue for such abolished taxes, distributed from | 2 |
| the Local
Government Tax Fund.
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| (Source: P.A. 90-491, eff. 1-1-98; 91-51, eff. 6-30-99; 91-872, | 4 |
| eff. 7-1-00.)
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| (30 ILCS 105/6z-20) (from Ch. 127, par. 142z-20)
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| Sec. 6z-20.
Of the money received from the 6.25% general | 7 |
| rate (and,
beginning July 1, 2000 and through December 31, | 8 |
| 2000, the
1.25% rate on motor fuel and gasohol , and beginning | 9 |
| on August 6, 2010 through August 15, 2010, the 1.25% rate on | 10 |
| sales tax holiday items ) on sales
subject to taxation under the | 11 |
| Retailers' Occupation Tax Act and Service
Occupation Tax Act | 12 |
| and paid into the County and Mass Transit District Fund,
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| distribution to the Regional Transportation Authority tax | 14 |
| fund, created
pursuant to Section 4.03 of the Regional | 15 |
| Transportation Authority Act, for
deposit therein shall be made | 16 |
| based upon the retail sales occurring in a
county having more | 17 |
| than 3,000,000 inhabitants. The remainder shall be
distributed | 18 |
| to each county having 3,000,000 or fewer inhabitants based upon
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| the retail sales occurring in each such county.
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| For the purpose of determining allocation to the local | 21 |
| government unit, a
retail sale by a producer of coal or other | 22 |
| mineral mined in Illinois is a sale
at retail at the place | 23 |
| where the coal or other mineral mined in Illinois is
extracted | 24 |
| from the earth. This paragraph does not apply to coal or other
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| mineral when it is delivered or shipped by the seller to the |
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| purchaser at a
point outside Illinois so that the sale is | 2 |
| exempt under the United States
Constitution as a sale in | 3 |
| interstate or foreign commerce.
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| Of the money received from the 6.25% general use tax rate | 5 |
| on tangible
personal property which is purchased outside | 6 |
| Illinois at retail from a
retailer and which is titled or | 7 |
| registered by any agency of this State's
government and paid | 8 |
| into the County and Mass Transit District Fund, the
amount for | 9 |
| which Illinois addresses for titling or registration purposes
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| are given as being in each county having more than 3,000,000 | 11 |
| inhabitants
shall be distributed into the Regional | 12 |
| Transportation Authority tax fund,
created pursuant to Section | 13 |
| 4.03 of the Regional Transportation Authority
Act. The | 14 |
| remainder of the money paid from such sales shall be | 15 |
| distributed
to each county based on sales for which Illinois | 16 |
| addresses for titling or
registration purposes are given as | 17 |
| being located in the county. Any money
paid into the Regional | 18 |
| Transportation Authority Occupation and Use Tax
Replacement | 19 |
| Fund from the County and Mass Transit District Fund prior to
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| January 14, 1991, which has not been paid to the Authority | 21 |
| prior to that
date, shall be transferred to the Regional | 22 |
| Transportation Authority tax fund.
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| Whenever the Department determines that a refund of money | 24 |
| paid into
the County and Mass Transit District Fund should be | 25 |
| made to a claimant
instead of issuing a credit memorandum, the | 26 |
| Department shall notify the
State Comptroller, who shall cause |
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| the order to be drawn for the amount
specified, and to the | 2 |
| person named, in such notification from the
Department. Such | 3 |
| refund shall be paid by the State Treasurer out of the
County | 4 |
| and Mass Transit District Fund.
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| On or before the 25th day of each calendar month, the | 6 |
| Department shall
prepare and certify to the Comptroller the | 7 |
| disbursement of stated sums of
money to the Regional | 8 |
| Transportation Authority and to named counties, the
counties to | 9 |
| be those entitled to distribution, as hereinabove provided, of
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| taxes or penalties paid to the Department during the second | 11 |
| preceding
calendar month. The amount to be paid to the Regional | 12 |
| Transportation
Authority and each county having 3,000,000 or | 13 |
| fewer inhabitants shall be
the amount (not including credit | 14 |
| memoranda) collected during the second
preceding calendar | 15 |
| month by the Department and paid into the County and
Mass | 16 |
| Transit District Fund, plus an amount the Department determines | 17 |
| is
necessary to offset any amounts which were erroneously paid | 18 |
| to a different
taxing body, and not including an amount equal | 19 |
| to the amount of refunds
made during the second preceding | 20 |
| calendar month by the Department, and not
including any amount | 21 |
| which the Department determines is necessary to offset
any | 22 |
| amounts which were payable to a different taxing body but were
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| erroneously paid to the Regional Transportation Authority or | 24 |
| county.
Within 10 days after receipt, by the Comptroller, of | 25 |
| the disbursement
certification to the Regional Transportation | 26 |
| Authority and counties,
provided for in this Section to be |
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| given to the Comptroller by the
Department, the Comptroller | 2 |
| shall cause the orders to be drawn for the
respective amounts | 3 |
| in accordance with the directions contained in such
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| certification.
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| When certifying the amount of a monthly disbursement to the | 6 |
| Regional
Transportation Authority or to a county under this | 7 |
| Section, the Department
shall increase or decrease that amount | 8 |
| by an amount necessary to offset any
misallocation of previous | 9 |
| disbursements. The offset amount shall be the
amount | 10 |
| erroneously disbursed within the 6 months preceding the time a
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| misallocation is discovered.
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| The provisions directing the distributions from the | 13 |
| special fund in
the State Treasury provided for in this Section | 14 |
| and from the Regional
Transportation Authority tax fund created | 15 |
| by Section 4.03 of the Regional
Transportation Authority Act | 16 |
| shall constitute an irrevocable and continuing
appropriation | 17 |
| of all amounts as provided herein. The State Treasurer and
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| State Comptroller are hereby authorized to make distributions | 19 |
| as provided
in this Section.
| 20 |
| In construing any development, redevelopment, annexation, | 21 |
| preannexation
or other lawful agreement in effect prior to | 22 |
| September 1, 1990, which
describes or refers to receipts from a | 23 |
| county or municipal retailers'
occupation tax, use tax or | 24 |
| service occupation tax which now cannot be
imposed, such | 25 |
| description or reference shall be deemed to include the
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| replacement revenue for such abolished taxes, distributed from |
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| the County
and Mass Transit District Fund or Local Government | 2 |
| Distributive Fund, as
the case may be.
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| (Source: P.A. 90-491, eff. 1-1-98; 91-872, eff. 7-1-00.)
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| Section 10. The Use Tax Act is amended by changing Sections | 5 |
| 3-10 and 9 and by adding Section 3-6 as follows: | 6 |
| (35 ILCS 105/3-6 new) | 7 |
| Sec. 3-6. Sales tax holiday items. | 8 |
| (a) The tangible personal property described in this | 9 |
| subsection qualifies for the
1.25% reduced rate of tax for the | 10 |
| period set forth in Section 3-10 of this Act (hereinafter
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| referred to as the Sales Tax Holiday Period). The reduced rate | 12 |
| on these items shall be
administered under the provisions of | 13 |
| subsection (b) of this Section. The following items are subject | 14 |
| to the
reduced rate: | 15 |
| (1) Clothing items that each have a retail selling | 16 |
| price of less than $100. | 17 |
| "Clothing" means, unless otherwise specified in this | 18 |
| Section, all human wearing
apparel suitable for general | 19 |
| use. "Clothing" does not include clothing
accessories, | 20 |
| protective equipment, or sport or recreational equipment.
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| "Clothing" includes, but is not limited to: household and | 22 |
| shop aprons; athletic
supporters; bathing suits and caps; | 23 |
| belts and suspenders; boots; coats and
jackets; ear muffs; | 24 |
| footlets; gloves and mittens for general use; hats and |
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| caps;
hosiery; insoles for shoes; lab coats; neckties; | 2 |
| overshoes; pantyhose;
rainwear; rubber pants; sandals; | 3 |
| scarves; shoes and shoelaces; slippers;
sneakers; socks | 4 |
| and stockings; steel-toed shoes; underwear; and school
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| uniforms. | 6 |
| "Clothing accessories" means, but is not limited to: | 7 |
| briefcases; cosmetics; hair
notions, including, but not | 8 |
| limited to barrettes, hair bows, and hair nets;
handbags; | 9 |
| handkerchiefs; jewelry; non-prescription sunglasses; | 10 |
| umbrellas;
wallets; watches; and wigs and hair pieces. | 11 |
| "Protective equipment" means, but is not limited to: | 12 |
| breathing masks; clean
room apparel and equipment; ear and | 13 |
| hearing protectors; face shields; hard
hats; helmets; | 14 |
| paint or dust respirators; protective gloves; safety | 15 |
| glasses and
goggles; safety belts; tool belts; and welder's | 16 |
| gloves and masks. | 17 |
| "Sport or recreational equipment" means, but is not | 18 |
| limited to: ballet and tap
shoes; cleated or spiked | 19 |
| athletic shoes; gloves, including, but not limited to,
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| baseball, bowling, boxing, hockey, and golf gloves; | 21 |
| goggles; hand and elbow guards;
life preservers and vests; | 22 |
| mouth guards; roller and ice skates; shin guards;
shoulder | 23 |
| pads; ski boots; waders; and wetsuits and fins. | 24 |
| (2) School supplies. "School supplies" means, unless | 25 |
| otherwise specified in this
Section, items used by a | 26 |
| student in a course of study. The purchase of school
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| supplies for use by persons other than students for use in | 2 |
| a course of study are not
eligible for the reduced rate of | 3 |
| tax. "School supplies" do not include school art
supplies; | 4 |
| school instructional materials; cameras; film and memory | 5 |
| cards;
videocameras, tapes, and videotapes; computers; | 6 |
| cell phones; Personal Digital
Assistants (PDAs); handheld | 7 |
| electronic schedulers; and school computer
supplies. | 8 |
| "School supplies" includes, but is not limited to: | 9 |
| binders; book bags;
calculators; cellophane tape; | 10 |
| blackboard chalk; compasses; composition books;
crayons; | 11 |
| erasers; expandable, pocket, plastic, and manila folders; | 12 |
| glue, paste,
and paste sticks; highlighters; index cards; | 13 |
| index card boxes; legal pads; lunch
boxes; markers; | 14 |
| notebooks; paper, including loose leaf ruled notebook | 15 |
| paper, copy paper,
graph paper, tracing paper, manila | 16 |
| paper, colored paper, poster board, and
construction | 17 |
| paper; pencils; pencil leads; pens; ink and ink refills for | 18 |
| pens; pencil
boxes and other school supply boxes; pencil | 19 |
| sharpeners; protractors; rulers;
scissors; and writing | 20 |
| tablets. | 21 |
| "School art supply" means an item commonly used by a | 22 |
| student in a course of
study for artwork and includes only | 23 |
| the following items: clay and glazes; acrylic, tempera, and | 24 |
| oil paint; paintbrushes for artwork; sketch and drawing | 25 |
| pads; and
watercolors. | 26 |
| "School instructional material" means written material |
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| commonly used by a
student in a course of study as a | 2 |
| reference and to learn the subject being taught
and | 3 |
| includes only the following items: reference books; | 4 |
| reference maps and
globes; textbooks; and workbooks. | 5 |
| "School computer supply" means an item commonly used by | 6 |
| a student in a course
of study in which a computer is used | 7 |
| and applies only to the following items:
flashdrives and | 8 |
| other computer data storage devices; data storage media, | 9 |
| such as
diskettes and compact disks; boxes and cases for | 10 |
| disk storage; external ports or
drives; computer cases; | 11 |
| computer cables; computer printers; and printer
| 12 |
| cartridges, toner, and ink. | 13 |
| (b) Administration. Notwithstanding any other provision of | 14 |
| this Act, the reduced rate of
tax under Section 3-10 of this | 15 |
| Act for clothing and school supplies shall be
administered by | 16 |
| the Department under the provisions of this subsection (b). | 17 |
| (1) Bundled sales. Items that qualify for the reduced | 18 |
| rate of tax that are bundled
together with items that do | 19 |
| not qualify for the reduced rate of tax and that are sold
| 20 |
| for one itemized price will be subject to the reduced rate | 21 |
| of tax only if the value of
the items that qualify for the | 22 |
| reduced rate of tax exceeds the value of the items
that do | 23 |
| not qualify for the reduced rate of tax. | 24 |
| (2) Coupons and discounts. An unreimbursed discount by | 25 |
| the seller reduces the
sales price of the property so that | 26 |
| the discounted sales price determines whether
the sales |
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| price is within a sales tax holiday price threshold. A | 2 |
| coupon or other
reduction in the sales price is treated as | 3 |
| a discount if the seller is not reimbursed
for the coupon | 4 |
| or reduction amount by a third party. | 5 |
| (3) Splitting of items normally sold together. | 6 |
| Articles that are normally sold as a
single unit must | 7 |
| continue to be sold in that manner. Such articles cannot be | 8 |
| priced
separately and sold as individual items in order to | 9 |
| obtain the reduced rate of tax.
For example, a pair of | 10 |
| shoes cannot have each shoe sold separately so that the
| 11 |
| sales price of each shoe is within a sales tax holiday | 12 |
| price threshold. | 13 |
| (4) Rain checks. A rain check is a procedure that | 14 |
| allows a customer to purchase an
item at a certain price at | 15 |
| a later time because the particular item was out of stock.
| 16 |
| Eligible property that customers purchase during the Sales | 17 |
| Tax Holiday Period
with the use of a rain check will | 18 |
| qualify for the reduced rate of tax regardless of
when the | 19 |
| rain check was issued. Issuance of a rain check during the | 20 |
| Sales Tax
Holiday Period will not qualify eligible property | 21 |
| for the reduced rate of tax if the
property is actually | 22 |
| purchased after the Sales Tax Holiday Period. | 23 |
| (5) Exchanges. The procedure for an exchange in regards | 24 |
| to a sales tax holiday is
as follows: | 25 |
| (A) If a customer purchases an item of eligible | 26 |
| property during the Sales Tax
Holiday Period, but later |
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| exchanges the item for a similar eligible item,
even if | 2 |
| a different size, different color, or other feature, no | 3 |
| additional tax is
due even if the exchange is made | 4 |
| after the Sales Tax Holiday Period. | 5 |
| (B) If a customer purchases an item of eligible | 6 |
| property during the Sales Tax
Holiday Period, but after | 7 |
| the Sales Tax Holiday Period has ended, the
customer | 8 |
| returns the item and receives credit on the purchase of | 9 |
| a different
item, the 6.25% general merchandise sales | 10 |
| tax rate is due on the sale of the
newly purchased | 11 |
| item. | 12 |
| (C) If a customer purchases an item of eligible | 13 |
| property before the Sales Tax
Holiday Period, but | 14 |
| during the Sales Tax Holiday Period the customer
| 15 |
| returns the item and receives credit on the purchase of | 16 |
| a different item of
eligible property, the reduced rate | 17 |
| of tax is due on the sale of the new item
if the new | 18 |
| item is purchased during the Sales Tax Holiday Period. | 19 |
| (6) Delivery charges. Delivery charges, including | 20 |
| shipping, handling and service
charges, are part of the | 21 |
| sales price of eligible property. | 22 |
| (7) Order date and back orders. For the purpose of a | 23 |
| sales tax holiday, eligible
property qualifies for the | 24 |
| reduced rate of tax if: (i) the item is both delivered to | 25 |
| and paid for by the customer during the Sales
Tax Holiday | 26 |
| Period or (ii) the customer orders and pays for the item |
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| and the seller accepts the order
during the Sales Tax | 2 |
| Holiday Period for immediate shipment, even if
delivery is | 3 |
| made after the Sales Tax Holiday Period. The seller accepts
| 4 |
| an order when the seller has taken action to fill the order | 5 |
| for immediate
shipment. Actions to fill an order include | 6 |
| placement of an "in date" stamp
on an order or assignment | 7 |
| of an "order number" to an order within the
Sales Tax | 8 |
| Holiday Period. An order is for immediate shipment when the
| 9 |
| customer does not request delayed shipment. An order is for | 10 |
| immediate
shipment notwithstanding that the shipment may | 11 |
| be delayed because of a
backlog of orders or because stock | 12 |
| is currently unavailable to, or on back
order by, the | 13 |
| seller. | 14 |
| (8) Returns. For a 60-day period immediately after the | 15 |
| Sales Tax Holiday Period,
if a customer returns an item | 16 |
| that would qualify for the reduced rate of tax,
credit for | 17 |
| or refund of sales tax shall be given only at the reduced | 18 |
| rate unless the
customer provides a receipt or invoice that | 19 |
| shows tax was paid at the 6.25%
general merchandise rate, | 20 |
| or the seller has sufficient documentation to show that
tax | 21 |
| was paid at the 6.25% general merchandise rate on the | 22 |
| specific item. This 60-day period is set solely for the | 23 |
| purpose of designating a time period during which
the | 24 |
| customer must provide documentation that shows that the | 25 |
| appropriate sales
tax rate was paid on returned | 26 |
| merchandise. The 60-day period is not intended to
change a |
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| seller's policy on the time period during which the seller | 2 |
| will accept
returns. | 3 |
| (c) The Department may implement the provisions of this | 4 |
| Section through the use of
emergency rules, along with | 5 |
| permanent rules filed concurrently with such
emergency rules, | 6 |
| in accordance with the provisions of Section 5-45 of the | 7 |
| Illinois
Administrative Procedure Act. For purposes of the | 8 |
| Illinois Administrative
Procedure Act, the adoption of rules to | 9 |
| implement the provisions of this Section shall
be deemed an | 10 |
| emergency and necessary for the public interest, safety, and | 11 |
| welfare.
| 12 |
| (35 ILCS 105/3-10)
| 13 |
| Sec. 3-10. Rate of tax. Unless otherwise provided in this | 14 |
| Section, the tax
imposed by this Act is at the rate of 6.25% of | 15 |
| either the selling price or the
fair market value, if any, of | 16 |
| the tangible personal property. In all cases
where property | 17 |
| functionally used or consumed is the same as the property that
| 18 |
| was purchased at retail, then the tax is imposed on the selling | 19 |
| price of the
property. In all cases where property functionally | 20 |
| used or consumed is a
by-product or waste product that has been | 21 |
| refined, manufactured, or produced
from property purchased at | 22 |
| retail, then the tax is imposed on the lower of the
fair market | 23 |
| value, if any, of the specific property so used in this State | 24 |
| or on
the selling price of the property purchased at retail. | 25 |
| For purposes of this
Section "fair market value" means the |
|
|
|
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|
| 1 |
| price at which property would change
hands between a willing | 2 |
| buyer and a willing seller, neither being under any
compulsion | 3 |
| to buy or sell and both having reasonable knowledge of the
| 4 |
| relevant facts. The fair market value shall be established by | 5 |
| Illinois sales by
the taxpayer of the same property as that | 6 |
| functionally used or consumed, or if
there are no such sales by | 7 |
| the taxpayer, then comparable sales or purchases of
property of | 8 |
| like kind and character in Illinois.
| 9 |
| Beginning on July 1, 2000 and through December 31, 2000, | 10 |
| with respect to
motor fuel, as defined in Section 1.1 of the | 11 |
| Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | 12 |
| the Use Tax Act, the tax is
imposed at the rate of 1.25%.
| 13 |
| Beginning on August 6, 2010 through August 15, 2010, with | 14 |
| respect to sales tax holiday items as defined in Section 3-6 of | 15 |
| this Act, the
tax is imposed at the rate of 1.25%. | 16 |
| With respect to gasohol, the tax imposed by this Act | 17 |
| applies to (i) 70%
of the proceeds of sales made on or after | 18 |
| January 1, 1990, and before
July 1, 2003, (ii) 80% of the | 19 |
| proceeds of sales made
on or after July 1, 2003 and on or | 20 |
| before December 31, 2013, and (iii) 100% of the proceeds of | 21 |
| sales made
thereafter.
If, at any time, however, the tax under | 22 |
| this Act on sales of gasohol is
imposed at the
rate of 1.25%, | 23 |
| then the tax imposed by this Act applies to 100% of the | 24 |
| proceeds
of sales of gasohol made during that time.
| 25 |
| With respect to majority blended ethanol fuel, the tax | 26 |
| imposed by this Act
does
not apply
to the proceeds of sales |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| made on or after July 1, 2003 and on or before
December
31, | 2 |
| 2013 but applies to 100% of the proceeds of sales made | 3 |
| thereafter.
| 4 |
| With respect to biodiesel blends with no less than 1% and | 5 |
| no more than 10%
biodiesel, the tax imposed by this Act applies | 6 |
| to (i) 80% of the
proceeds of sales made on or after July 1, | 7 |
| 2003 and on or before December 31,
2013 and (ii) 100% of the | 8 |
| proceeds of sales made
thereafter.
If, at any time, however, | 9 |
| the tax under this Act on sales of biodiesel blends
with no | 10 |
| less than 1% and no more than 10% biodiesel
is imposed at the | 11 |
| rate of
1.25%, then the
tax imposed by this Act applies to 100% | 12 |
| of the proceeds of sales of biodiesel
blends with no less than | 13 |
| 1% and no more than 10% biodiesel
made
during that time.
| 14 |
| With respect to 100% biodiesel and biodiesel blends with | 15 |
| more than 10%
but no more than 99% biodiesel, the tax imposed | 16 |
| by this Act does not apply to
the
proceeds of sales made on or | 17 |
| after July 1, 2003 and on or before
December 31, 2013 but | 18 |
| applies to 100% of the proceeds of sales made
thereafter.
| 19 |
| With respect to food for human consumption that is to be | 20 |
| consumed off the
premises where it is sold (other than | 21 |
| alcoholic beverages, soft drinks, and
food that has been | 22 |
| prepared for immediate consumption) and prescription and
| 23 |
| nonprescription medicines, drugs, medical appliances, | 24 |
| modifications to a motor
vehicle for the purpose of rendering | 25 |
| it usable by a disabled person, and
insulin, urine testing | 26 |
| materials, syringes, and needles used by diabetics, for
human |
|
|
|
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|
| 1 |
| use, the tax is imposed at the rate of 1%. For the purposes of | 2 |
| this
Section, until September 1, 2009: the term "soft drinks" | 3 |
| means any complete, finished, ready-to-use,
non-alcoholic | 4 |
| drink, whether carbonated or not, including but not limited to
| 5 |
| soda water, cola, fruit juice, vegetable juice, carbonated | 6 |
| water, and all other
preparations commonly known as soft drinks | 7 |
| of whatever kind or description that
are contained in any | 8 |
| closed or sealed bottle, can, carton, or container,
regardless | 9 |
| of size; but "soft drinks" does not include coffee, tea, | 10 |
| non-carbonated
water, infant formula, milk or milk products as | 11 |
| defined in the Grade A
Pasteurized Milk and Milk Products Act, | 12 |
| or drinks containing 50% or more
natural fruit or vegetable | 13 |
| juice.
| 14 |
| Notwithstanding any other provisions of this
Act, | 15 |
| beginning September 1, 2009, "soft drinks" means non-alcoholic | 16 |
| beverages that contain natural or artificial sweeteners. "Soft | 17 |
| drinks" do not include beverages that contain milk or milk | 18 |
| products, soy, rice or similar milk substitutes, or greater | 19 |
| than 50% of vegetable or fruit juice by volume. | 20 |
| Until August 1, 2009, and notwithstanding any other | 21 |
| provisions of this
Act, "food for human consumption that is to | 22 |
| be consumed off the premises where
it is sold" includes all | 23 |
| food sold through a vending machine, except soft
drinks , and | 24 |
| food products that are dispensed hot from a vending machine,
| 25 |
| regardless of the location of the vending machine. Beginning | 26 |
| August 1, 2009, and notwithstanding any other provisions of |
|
|
|
SB3658 Enrolled |
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|
| 1 |
| this Act, "food for human consumption that is to be consumed | 2 |
| off the premises where it is sold" includes all food sold | 3 |
| through a vending machine, except soft drinks, candy, and food | 4 |
| products that are dispensed hot from a vending machine, | 5 |
| regardless of the location of the vending machine.
| 6 |
| Notwithstanding any other provisions of this
Act, | 7 |
| beginning September 1, 2009, "food for human consumption that | 8 |
| is to be consumed off the premises where
it is sold" does not | 9 |
| include candy. For purposes of this Section, "candy" means a | 10 |
| preparation of sugar, honey, or other natural or artificial | 11 |
| sweeteners in combination with chocolate, fruits, nuts or other | 12 |
| ingredients or flavorings in the form of bars, drops, or | 13 |
| pieces. "Candy" does not include any preparation that contains | 14 |
| flour or requires refrigeration. | 15 |
| Notwithstanding any other provisions of this
Act, | 16 |
| beginning September 1, 2009, "nonprescription medicines and | 17 |
| drugs" does not include grooming and hygiene products. For | 18 |
| purposes of this Section, "grooming and hygiene products" | 19 |
| includes, but is not limited to, soaps and cleaning solutions, | 20 |
| shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | 21 |
| lotions and screens, unless those products are available by | 22 |
| prescription only, regardless of whether the products meet the | 23 |
| definition of "over-the-counter-drugs". For the purposes of | 24 |
| this paragraph, "over-the-counter-drug" means a drug for human | 25 |
| use that contains a label that identifies the product as a drug | 26 |
| as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| label 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 |
| If the property that is purchased at retail from a retailer | 7 |
| is acquired
outside Illinois and used outside Illinois before | 8 |
| being brought to Illinois
for use here and is taxable under | 9 |
| this Act, the "selling price" on which
the tax is computed | 10 |
| shall be reduced by an amount that represents a
reasonable | 11 |
| allowance for depreciation for the period of prior out-of-state | 12 |
| use.
| 13 |
| (Source: P.A. 96-34, eff. 7-13-09; 96-37, eff. 7-13-09; 96-38, | 14 |
| eff. 7-13-09; revised 8-20-09.)
| 15 |
| (35 ILCS 105/9) (from Ch. 120, par. 439.9)
| 16 |
| Sec. 9. Except as to motor vehicles, watercraft, aircraft, | 17 |
| and
trailers that are required to be registered with an agency | 18 |
| of this State,
each retailer
required or authorized to collect | 19 |
| the tax imposed by this Act shall pay
to the Department the | 20 |
| amount of such tax (except as otherwise provided)
at the time | 21 |
| when he is required to file his return for the period during
| 22 |
| which such tax was collected, less a discount of 2.1% prior to
| 23 |
| January 1, 1990, and 1.75% on and after January 1, 1990, or $5 | 24 |
| per calendar
year, whichever is greater, which is allowed to | 25 |
| reimburse the retailer
for expenses incurred in collecting the |
|
|
|
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LRB096 20358 HLH 35995 b |
|
| 1 |
| tax, keeping records, preparing
and filing returns, remitting | 2 |
| the tax and supplying data to the
Department on request. In the | 3 |
| case of retailers who report and pay the
tax on a transaction | 4 |
| by transaction basis, as provided in this Section,
such | 5 |
| discount shall be taken with each such tax remittance instead | 6 |
| of
when such retailer files his periodic return. A retailer | 7 |
| need not remit
that part of any tax collected by him to the | 8 |
| extent that he is required
to remit and does remit the tax | 9 |
| imposed by the Retailers' Occupation
Tax Act, with respect to | 10 |
| the sale of the same property.
| 11 |
| Where such tangible personal property is sold under a | 12 |
| conditional
sales contract, or under any other form of sale | 13 |
| wherein the payment of
the principal sum, or a part thereof, is | 14 |
| extended beyond the close of
the period for which the return is | 15 |
| filed, the retailer, in collecting
the tax (except as to motor | 16 |
| vehicles, watercraft, aircraft, and
trailers that are required | 17 |
| to be registered with an agency of this State),
may collect for | 18 |
| each
tax return period, only the tax applicable to that part of | 19 |
| the selling
price actually received during such tax return | 20 |
| period.
| 21 |
| Except as provided in this Section, on or before the | 22 |
| twentieth day of each
calendar month, such retailer shall file | 23 |
| a return for the preceding
calendar month. Such return shall be | 24 |
| filed on forms prescribed by the
Department and shall furnish | 25 |
| such information as the Department may
reasonably require.
| 26 |
| The Department may require returns to be filed on a |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| quarterly basis.
If so required, a return for each calendar | 2 |
| quarter shall be filed on or
before the twentieth day of the | 3 |
| calendar month following the end of such
calendar quarter. The | 4 |
| taxpayer shall also file a return with the
Department for each | 5 |
| of the first two months of each calendar quarter, on or
before | 6 |
| the twentieth day of the following calendar month, stating:
| 7 |
| 1. The name of the seller;
| 8 |
| 2. The address of the principal place of business from | 9 |
| which he engages
in the business of selling tangible | 10 |
| personal property at retail in this State;
| 11 |
| 3. The total amount of taxable receipts received by him | 12 |
| during the
preceding calendar month from sales of tangible | 13 |
| personal property by him
during such preceding calendar | 14 |
| month, including receipts from charge and
time sales, but | 15 |
| less all deductions allowed by law;
| 16 |
| 4. The amount of credit provided in Section 2d of this | 17 |
| Act;
| 18 |
| 5. The amount of tax due;
| 19 |
| 5-5. The signature of the taxpayer; and
| 20 |
| 6. Such other reasonable information as the Department | 21 |
| may
require.
| 22 |
| If a taxpayer fails to sign a return within 30 days after | 23 |
| the proper notice
and demand for signature by the Department, | 24 |
| the return shall be considered
valid and any amount shown to be | 25 |
| due on the return shall be deemed assessed.
| 26 |
| Beginning October 1, 1993, a taxpayer who has an average |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| monthly tax
liability of $150,000 or more shall make all | 2 |
| payments required by rules of the
Department by electronic | 3 |
| funds transfer. Beginning October 1, 1994, a taxpayer
who has | 4 |
| an average monthly tax liability of $100,000 or more shall make | 5 |
| all
payments required by rules of the Department by electronic | 6 |
| funds transfer.
Beginning October 1, 1995, a taxpayer who has | 7 |
| an average monthly tax liability
of $50,000 or more shall make | 8 |
| all payments required by rules of the Department
by electronic | 9 |
| funds transfer. Beginning October 1, 2000, a taxpayer who has
| 10 |
| an annual tax liability of $200,000 or more shall make all | 11 |
| payments required by
rules of the Department by electronic | 12 |
| funds transfer. The term "annual tax
liability" shall be the | 13 |
| sum of the taxpayer's liabilities under this Act, and
under all | 14 |
| other State and local occupation and use tax laws administered | 15 |
| by the
Department, for the immediately preceding calendar year. | 16 |
| The term "average
monthly tax liability" means
the sum of the | 17 |
| taxpayer's liabilities under this Act, and under all other | 18 |
| State
and local occupation and use tax laws administered by the | 19 |
| Department, for the
immediately preceding calendar year | 20 |
| divided by 12.
Beginning on October 1, 2002, a taxpayer who has | 21 |
| a tax liability in the
amount set forth in subsection (b) of | 22 |
| Section 2505-210 of the Department of
Revenue Law shall make | 23 |
| all payments required by rules of the Department by
electronic | 24 |
| funds transfer.
| 25 |
| Before August 1 of each year beginning in 1993, the | 26 |
| Department shall notify
all taxpayers required to make payments |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| by electronic funds transfer. All
taxpayers required to make | 2 |
| payments by electronic funds transfer shall make
those payments | 3 |
| for a minimum of one year beginning on October 1.
| 4 |
| Any taxpayer not required to make payments by electronic | 5 |
| funds transfer may
make payments by electronic funds transfer | 6 |
| with the permission of the
Department.
| 7 |
| All taxpayers required to make payment by electronic funds | 8 |
| transfer and any
taxpayers authorized to voluntarily make | 9 |
| payments by electronic funds transfer
shall make those payments | 10 |
| in the manner authorized by the Department.
| 11 |
| The Department shall adopt such rules as are necessary to | 12 |
| effectuate a
program of electronic funds transfer and the | 13 |
| requirements of this Section.
| 14 |
| Before October 1, 2000, if the taxpayer's average monthly | 15 |
| tax liability
to the Department
under this Act, the Retailers' | 16 |
| Occupation Tax Act, the Service
Occupation Tax Act, the Service | 17 |
| Use Tax Act was $10,000 or more
during
the preceding 4 complete | 18 |
| calendar quarters, he shall file a return with the
Department | 19 |
| each month by the 20th day of the month next following the | 20 |
| month
during which such tax liability is incurred and shall | 21 |
| make payments to the
Department on or before the 7th, 15th, | 22 |
| 22nd and last day of the month
during which such liability is | 23 |
| incurred.
On and after October 1, 2000, if the taxpayer's | 24 |
| average monthly tax liability
to the Department under this Act, | 25 |
| the Retailers' Occupation Tax Act,
the
Service Occupation Tax | 26 |
| Act, and the Service Use Tax Act was $20,000 or more
during the |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| preceding 4 complete calendar quarters, he shall file a return | 2 |
| with
the Department each month by the 20th day of the month | 3 |
| next following the month
during which such tax liability is | 4 |
| incurred and shall make payment to the
Department on or before | 5 |
| the 7th, 15th, 22nd and last day of the
month during
which such | 6 |
| liability is incurred.
If the month during which such tax
| 7 |
| liability is incurred began prior to January 1, 1985, each | 8 |
| payment shall be
in an amount equal to 1/4 of the taxpayer's
| 9 |
| actual liability for the month or an amount set by the | 10 |
| Department not to
exceed 1/4 of the average monthly liability | 11 |
| of the taxpayer to the
Department for the preceding 4 complete | 12 |
| calendar quarters (excluding the
month of highest liability and | 13 |
| the month of lowest liability in such 4
quarter period). If the | 14 |
| month during which such tax liability is incurred
begins on or | 15 |
| after January 1, 1985, and prior to January 1, 1987, each
| 16 |
| payment shall be in an amount equal to 22.5% of the taxpayer's | 17 |
| actual liability
for the month or 27.5% of the taxpayer's | 18 |
| liability for the same calendar
month of the preceding year. If | 19 |
| the month during which such tax liability
is incurred begins on | 20 |
| or after January 1, 1987, and prior to January 1,
1988, each | 21 |
| payment shall be in an amount equal to 22.5% of the taxpayer's
| 22 |
| actual liability for the month or 26.25% of the taxpayer's | 23 |
| liability for
the same calendar month of the preceding year. If | 24 |
| the month during which such
tax liability is incurred begins on | 25 |
| or after January 1, 1988, and prior to
January 1, 1989,
or | 26 |
| begins on or after January 1, 1996, each payment shall be in an |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| amount equal
to 22.5% of the taxpayer's actual liability for | 2 |
| the month or 25% of the
taxpayer's liability for the same | 3 |
| calendar month of the preceding year. If the
month during which | 4 |
| such tax liability is incurred begins on or after January 1,
| 5 |
| 1989,
and prior to January 1, 1996, each payment shall be in an | 6 |
| amount equal to 22.5%
of the taxpayer's actual liability for | 7 |
| the month or 25% of the taxpayer's
liability for the same | 8 |
| calendar month of the preceding year or 100% of the
taxpayer's | 9 |
| actual liability for the quarter monthly reporting period. The
| 10 |
| amount of such quarter monthly payments shall be credited | 11 |
| against the final tax
liability
of the taxpayer's return for | 12 |
| that month. Before October 1, 2000, once
applicable, the | 13 |
| requirement
of the making of quarter monthly payments to the | 14 |
| Department shall continue
until such taxpayer's average | 15 |
| monthly liability to the Department during
the preceding 4 | 16 |
| complete calendar quarters (excluding the month of highest
| 17 |
| liability and the month of lowest liability) is less than
| 18 |
| $9,000, or until
such taxpayer's average monthly liability to | 19 |
| the Department as computed for
each calendar quarter of the 4 | 20 |
| preceding complete calendar quarter period
is less than | 21 |
| $10,000. However, if a taxpayer can show the
Department that
a | 22 |
| substantial change in the taxpayer's business has occurred | 23 |
| which causes
the taxpayer to anticipate that his average | 24 |
| monthly tax liability for the
reasonably foreseeable future | 25 |
| will fall below the $10,000 threshold
stated above, then
such | 26 |
| taxpayer
may petition the Department for change in such |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| taxpayer's reporting status.
On and after October 1, 2000, once | 2 |
| applicable, the requirement of the making
of quarter monthly | 3 |
| payments to the Department shall continue until such
taxpayer's | 4 |
| average monthly liability to the Department during the | 5 |
| preceding 4
complete calendar quarters (excluding the month of | 6 |
| highest liability and the
month of lowest liability) is less | 7 |
| than $19,000 or until such taxpayer's
average monthly liability | 8 |
| to the Department as computed for each calendar
quarter of the | 9 |
| 4 preceding complete calendar quarter period is less than
| 10 |
| $20,000. However, if a taxpayer can show the Department that a | 11 |
| substantial
change in the taxpayer's business has occurred | 12 |
| which causes the taxpayer to
anticipate that his average | 13 |
| monthly tax liability for the reasonably
foreseeable future | 14 |
| will fall below the $20,000 threshold stated above, then
such | 15 |
| taxpayer may petition the Department for a change in such | 16 |
| taxpayer's
reporting status.
The Department shall change such | 17 |
| taxpayer's reporting status unless it
finds that such change is | 18 |
| seasonal in nature and not likely to be long
term. If any such | 19 |
| quarter monthly payment is not paid at the time or in
the | 20 |
| amount required by this Section, then the taxpayer shall be | 21 |
| liable for
penalties and interest on
the difference between the | 22 |
| minimum amount due and the amount of such
quarter monthly | 23 |
| payment actually and timely paid, except insofar as the
| 24 |
| taxpayer has previously made payments for that month to the | 25 |
| Department in
excess of the minimum payments previously due as | 26 |
| provided in this Section.
The Department shall make reasonable |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| rules and regulations to govern the
quarter monthly payment | 2 |
| amount and quarter monthly payment dates for
taxpayers who file | 3 |
| on other than a calendar monthly basis.
| 4 |
| If any such payment provided for in this Section exceeds | 5 |
| the taxpayer's
liabilities under this Act, the Retailers' | 6 |
| Occupation Tax Act, the Service
Occupation Tax Act and the | 7 |
| Service Use Tax Act, as shown by an original
monthly return, | 8 |
| the Department shall issue to the taxpayer a credit
memorandum | 9 |
| no later than 30 days after the date of payment, which
| 10 |
| memorandum may be submitted by the taxpayer to the Department | 11 |
| in payment of
tax liability subsequently to be remitted by the | 12 |
| taxpayer to the Department
or be assigned by the taxpayer to a | 13 |
| similar taxpayer under this Act, the
Retailers' Occupation Tax | 14 |
| Act, the Service Occupation Tax Act or the
Service Use Tax Act, | 15 |
| in accordance with reasonable rules and regulations to
be | 16 |
| prescribed by the Department, except that if such excess | 17 |
| payment is
shown on an original monthly return and is made | 18 |
| after December 31, 1986, no
credit memorandum shall be issued, | 19 |
| unless requested by the taxpayer. If no
such request is made, | 20 |
| the taxpayer may credit such excess payment against
tax | 21 |
| liability subsequently to be remitted by the taxpayer to the | 22 |
| Department
under this Act, the Retailers' Occupation Tax Act, | 23 |
| the Service Occupation
Tax Act or the Service Use Tax Act, in | 24 |
| accordance with reasonable rules and
regulations prescribed by | 25 |
| the Department. If the Department subsequently
determines that | 26 |
| all or any part of the credit taken was not actually due to
the |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall | 2 |
| be
reduced by 2.1% or 1.75% of the difference between the | 3 |
| credit taken and
that actually due, and the taxpayer shall be | 4 |
| liable for penalties and
interest on such difference.
| 5 |
| If the retailer is otherwise required to file a monthly | 6 |
| return and if the
retailer's average monthly tax liability to | 7 |
| the Department
does not exceed $200, the Department may | 8 |
| authorize his returns to be
filed on a quarter annual basis, | 9 |
| with the return for January, February,
and March of a given | 10 |
| year being due by April 20 of such year; with the
return for | 11 |
| April, May and June of a given year being due by July 20 of
such | 12 |
| year; with the return for July, August and September of a given
| 13 |
| year being due by October 20 of such year, and with the return | 14 |
| for
October, November and December of a given year being due by | 15 |
| January 20
of the following year.
| 16 |
| If the retailer is otherwise required to file a monthly or | 17 |
| quarterly
return and if the retailer's average monthly tax | 18 |
| liability to the
Department does not exceed $50, the Department | 19 |
| may authorize his returns to
be filed on an annual basis, with | 20 |
| the return for a given year being due by
January 20 of the | 21 |
| following year.
| 22 |
| Such quarter annual and annual returns, as to form and | 23 |
| substance,
shall be subject to the same requirements as monthly | 24 |
| returns.
| 25 |
| Notwithstanding any other provision in this Act concerning | 26 |
| the time
within which a retailer may file his return, in the |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| case of any retailer
who ceases to engage in a kind of business | 2 |
| which makes him responsible
for filing returns under this Act, | 3 |
| such retailer shall file a final
return under this Act with the | 4 |
| Department not more than one month after
discontinuing such | 5 |
| business.
| 6 |
| In addition, with respect to motor vehicles, watercraft,
| 7 |
| aircraft, and trailers that are required to be registered with | 8 |
| an agency of
this State, every
retailer selling this kind of | 9 |
| tangible personal property shall file,
with the Department, | 10 |
| upon a form to be prescribed and supplied by the
Department, a | 11 |
| separate return for each such item of tangible personal
| 12 |
| property which the retailer sells, except that if, in the same
| 13 |
| transaction, (i) a retailer of aircraft, watercraft, motor | 14 |
| vehicles or
trailers transfers more than
one aircraft, | 15 |
| watercraft, motor
vehicle or trailer to another aircraft, | 16 |
| watercraft, motor vehicle or
trailer retailer for the purpose | 17 |
| of resale
or (ii) a retailer of aircraft, watercraft, motor | 18 |
| vehicles, or trailers
transfers more than one aircraft, | 19 |
| watercraft, motor vehicle, or trailer to a
purchaser for use as | 20 |
| a qualifying rolling stock as provided in Section 3-55 of
this | 21 |
| Act, then
that seller may report the transfer of all the
| 22 |
| aircraft, watercraft, motor
vehicles
or trailers involved in | 23 |
| that transaction to the Department on the same
uniform
| 24 |
| invoice-transaction reporting return form.
For purposes of | 25 |
| this Section, "watercraft" means a Class 2, Class 3, or
Class
4 | 26 |
| watercraft as defined in Section 3-2 of the Boat Registration |
|
|
|
SB3658 Enrolled |
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|
| 1 |
| and Safety Act,
a
personal watercraft, or any boat equipped | 2 |
| with an inboard motor.
| 3 |
| The transaction reporting return in the case of motor | 4 |
| vehicles
or trailers that are required to be registered with an | 5 |
| agency of this
State, shall
be the same document as the Uniform | 6 |
| Invoice referred to in Section 5-402
of the Illinois Vehicle | 7 |
| Code and must show the name and address of the
seller; the name | 8 |
| and address of the purchaser; the amount of the selling
price | 9 |
| including the amount allowed by the retailer for traded-in
| 10 |
| property, if any; the amount allowed by the retailer for the | 11 |
| traded-in
tangible personal property, if any, to the extent to | 12 |
| which Section 2 of
this Act allows an exemption for the value | 13 |
| of traded-in property; the
balance payable after deducting such | 14 |
| trade-in allowance from the total
selling price; the amount of | 15 |
| tax due from the retailer with respect to
such transaction; the | 16 |
| amount of tax collected from the purchaser by the
retailer on | 17 |
| such transaction (or satisfactory evidence that such tax is
not | 18 |
| due in that particular instance, if that is claimed to be the | 19 |
| fact);
the place and date of the sale; a sufficient | 20 |
| identification of the
property sold; such other information as | 21 |
| is required in Section 5-402 of
the Illinois Vehicle Code, and | 22 |
| such other information as the Department
may reasonably | 23 |
| require.
| 24 |
| The transaction reporting return in the case of watercraft
| 25 |
| and aircraft must show
the name and address of the seller; the | 26 |
| name and address of the
purchaser; the amount of the selling |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| price including the amount allowed
by the retailer for | 2 |
| traded-in property, if any; the amount allowed by
the retailer | 3 |
| for the traded-in tangible personal property, if any, to
the | 4 |
| extent to which Section 2 of this Act allows an exemption for | 5 |
| the
value of traded-in property; the balance payable after | 6 |
| deducting such
trade-in allowance from the total selling price; | 7 |
| the amount of tax due
from the retailer with respect to such | 8 |
| transaction; the amount of tax
collected from the purchaser by | 9 |
| the retailer on such transaction (or
satisfactory evidence that | 10 |
| such tax is not due in that particular
instance, if that is | 11 |
| claimed to be the fact); the place and date of the
sale, a | 12 |
| sufficient identification of the property sold, and such other
| 13 |
| information as the Department may reasonably require.
| 14 |
| Such transaction reporting return shall be filed not later | 15 |
| than 20
days after the date of delivery of the item that is | 16 |
| being sold, but may
be filed by the retailer at any time sooner | 17 |
| than that if he chooses to
do so. The transaction reporting | 18 |
| return and tax remittance or proof of
exemption from the tax | 19 |
| that is imposed by this Act may be transmitted to
the | 20 |
| Department by way of the State agency with which, or State | 21 |
| officer
with whom, the tangible personal property must be | 22 |
| titled or registered
(if titling or registration is required) | 23 |
| if the Department and such
agency or State officer determine | 24 |
| that this procedure will expedite the
processing of | 25 |
| applications for title or registration.
| 26 |
| With each such transaction reporting return, the retailer |
|
|
|
SB3658 Enrolled |
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|
| 1 |
| shall remit
the proper amount of tax due (or shall submit | 2 |
| satisfactory evidence that
the sale is not taxable if that is | 3 |
| the case), to the Department or its
agents, whereupon the | 4 |
| Department shall issue, in the purchaser's name, a
tax receipt | 5 |
| (or a certificate of exemption if the Department is
satisfied | 6 |
| that the particular sale is tax exempt) which such purchaser
| 7 |
| may submit to the agency with which, or State officer with | 8 |
| whom, he must
title or register the tangible personal property | 9 |
| that is involved (if
titling or registration is required) in | 10 |
| support of such purchaser's
application for an Illinois | 11 |
| certificate or other evidence of title or
registration to such | 12 |
| tangible personal property.
| 13 |
| No retailer's failure or refusal to remit tax under this | 14 |
| Act
precludes a user, who has paid the proper tax to the | 15 |
| retailer, from
obtaining his certificate of title or other | 16 |
| evidence of title or
registration (if titling or registration | 17 |
| is required) upon satisfying
the Department that such user has | 18 |
| paid the proper tax (if tax is due) to
the retailer. The | 19 |
| Department shall adopt appropriate rules to carry out
the | 20 |
| mandate of this paragraph.
| 21 |
| If the user who would otherwise pay tax to the retailer | 22 |
| wants the
transaction reporting return filed and the payment of | 23 |
| tax or proof of
exemption made to the Department before the | 24 |
| retailer is willing to take
these actions and such user has not | 25 |
| paid the tax to the retailer, such
user may certify to the fact | 26 |
| of such delay by the retailer, and may
(upon the Department |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| being satisfied of the truth of such certification)
transmit | 2 |
| the information required by the transaction reporting return
| 3 |
| and the remittance for tax or proof of exemption directly to | 4 |
| the
Department and obtain his tax receipt or exemption | 5 |
| determination, in
which event the transaction reporting return | 6 |
| and tax remittance (if a
tax payment was required) shall be | 7 |
| credited by the Department to the
proper retailer's account | 8 |
| with the Department, but without the 2.1% or 1.75%
discount | 9 |
| provided for in this Section being allowed. When the user pays
| 10 |
| the tax directly to the Department, he shall pay the tax in the | 11 |
| same
amount and in the same form in which it would be remitted | 12 |
| if the tax had
been remitted to the Department by the retailer.
| 13 |
| Where a retailer collects the tax with respect to the | 14 |
| selling price
of tangible personal property which he sells and | 15 |
| the purchaser
thereafter returns such tangible personal | 16 |
| property and the retailer
refunds the selling price thereof to | 17 |
| the purchaser, such retailer shall
also refund, to the | 18 |
| purchaser, the tax so collected from the purchaser.
When filing | 19 |
| his return for the period in which he refunds such tax to
the | 20 |
| purchaser, the retailer may deduct the amount of the tax so | 21 |
| refunded
by him to the purchaser from any other use tax which | 22 |
| such retailer may
be required to pay or remit to the | 23 |
| Department, as shown by such return,
if the amount of the tax | 24 |
| to be deducted was previously remitted to the
Department by | 25 |
| such retailer. If the retailer has not previously
remitted the | 26 |
| amount of such tax to the Department, he is entitled to no
|
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| deduction under this Act upon refunding such tax to the | 2 |
| purchaser.
| 3 |
| Any retailer filing a return under this Section shall also | 4 |
| include
(for the purpose of paying tax thereon) the total tax | 5 |
| covered by such
return upon the selling price of tangible | 6 |
| personal property purchased by
him at retail from a retailer, | 7 |
| but as to which the tax imposed by this
Act was not collected | 8 |
| from the retailer filing such return, and such
retailer shall | 9 |
| remit the amount of such tax to the Department when
filing such | 10 |
| return.
| 11 |
| If experience indicates such action to be practicable, the | 12 |
| Department
may prescribe and furnish a combination or joint | 13 |
| return which will
enable retailers, who are required to file | 14 |
| returns hereunder and also
under the Retailers' Occupation Tax | 15 |
| Act, to furnish all the return
information required by both | 16 |
| Acts on the one form.
| 17 |
| Where the retailer has more than one business registered | 18 |
| with the
Department under separate registration under this Act, | 19 |
| such retailer may
not file each return that is due as a single | 20 |
| return covering all such
registered businesses, but shall file | 21 |
| separate returns for each such
registered business.
| 22 |
| Beginning January 1, 1990, each month the Department shall | 23 |
| pay into the
State and Local Sales Tax Reform Fund, a special | 24 |
| fund in the State Treasury
which is hereby created, the net | 25 |
| revenue realized for the preceding month
from the 1% tax on | 26 |
| sales of food for human consumption which is to be
consumed off |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| the premises where it is sold (other than alcoholic beverages,
| 2 |
| soft drinks and food which has been prepared for immediate | 3 |
| consumption) and
prescription and nonprescription medicines, | 4 |
| drugs, medical appliances and
insulin, urine testing | 5 |
| materials, syringes and needles used by diabetics.
| 6 |
| Beginning January 1, 1990, each month the Department shall | 7 |
| pay into
the County and Mass Transit District Fund 4% of the | 8 |
| net revenue realized
for the preceding month from the 6.25% | 9 |
| general rate
on the selling price of tangible personal property | 10 |
| which is purchased
outside Illinois at retail from a retailer | 11 |
| and which is titled or
registered by an agency of this State's | 12 |
| government.
| 13 |
| Beginning January 1, 1990, each month the Department shall | 14 |
| pay into
the State and Local Sales Tax Reform Fund, a special | 15 |
| fund in the State
Treasury, 20% of the net revenue realized
for | 16 |
| the preceding month from the 6.25% general rate on the selling
| 17 |
| price of tangible personal property, other than tangible | 18 |
| personal property
which is purchased outside Illinois at retail | 19 |
| from a retailer and which is
titled or registered by an agency | 20 |
| of this State's government.
| 21 |
| Beginning August 1, 2000, each
month the Department shall | 22 |
| pay into the
State and Local Sales Tax Reform Fund 100% of the | 23 |
| net revenue realized for the
preceding month from the 1.25% | 24 |
| rate on the selling price of motor fuel and
gasohol. Beginning | 25 |
| September 1, 2010, each
month the Department shall pay into the
| 26 |
| State and Local Sales Tax Reform Fund 100% of the net revenue |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| realized for the
preceding month from the 1.25% rate on the | 2 |
| selling price of sales tax holiday items.
| 3 |
| Beginning January 1, 1990, each month the Department shall | 4 |
| pay into
the Local Government Tax Fund 16% of the net revenue | 5 |
| realized for the
preceding month from the 6.25% general rate on | 6 |
| the selling price of
tangible personal property which is | 7 |
| purchased outside Illinois at retail
from a retailer and which | 8 |
| is titled or registered by an agency of this
State's | 9 |
| government.
| 10 |
| Beginning October 1, 2009, each month the Department shall | 11 |
| pay into the Capital Projects Fund an amount that is equal to | 12 |
| an amount estimated by the Department to represent 80% of the | 13 |
| net revenue realized for the preceding month from the sale of | 14 |
| candy, grooming and hygiene products, and soft drinks that had | 15 |
| been taxed at a rate of 1% prior to September 1, 2009 but that | 16 |
| is now taxed at 6.25%. | 17 |
| Of the remainder of the moneys received by the Department | 18 |
| pursuant to
this Act, (a) 1.75% thereof shall be paid
into the | 19 |
| Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and
on | 20 |
| and after July 1, 1989, 3.8% thereof shall be paid into the
| 21 |
| Build Illinois Fund; provided, however, that if in any fiscal | 22 |
| year the
sum of (1) the aggregate of 2.2% or 3.8%, as the case | 23 |
| may be, of the
moneys received by the Department and required | 24 |
| to be paid into the Build
Illinois Fund pursuant to Section 3 | 25 |
| of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax | 26 |
| Act, Section 9 of the Service Use
Tax Act, and Section 9 of the |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| Service Occupation Tax Act, such Acts being
hereinafter called | 2 |
| the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case | 3 |
| may be, of moneys being hereinafter called the "Tax Act | 4 |
| Amount",
and (2) the amount transferred to the Build Illinois | 5 |
| Fund from the State
and Local Sales Tax Reform Fund shall be | 6 |
| less than the Annual Specified
Amount (as defined in Section 3 | 7 |
| of the Retailers' Occupation Tax Act), an
amount equal to the | 8 |
| difference shall be immediately paid into the Build
Illinois | 9 |
| Fund from other moneys received by the Department pursuant to | 10 |
| the
Tax Acts; and further provided, that if on the last | 11 |
| business day of any
month the sum of (1) the Tax Act Amount | 12 |
| required to be deposited into the
Build Illinois Bond Account | 13 |
| in the Build Illinois Fund during such month
and (2) the amount | 14 |
| transferred during such month to the Build Illinois Fund
from | 15 |
| the State and Local Sales Tax Reform Fund shall have been less | 16 |
| than
1/12 of the Annual Specified Amount, an amount equal to | 17 |
| the difference
shall be immediately paid into the Build | 18 |
| Illinois Fund from other moneys
received by the Department | 19 |
| pursuant to the Tax Acts; and,
further provided, that in no | 20 |
| event shall the payments required under the
preceding proviso | 21 |
| result in aggregate payments into the Build Illinois Fund
| 22 |
| pursuant to this clause (b) for any fiscal year in excess of | 23 |
| the greater
of (i) the Tax Act Amount or (ii) the Annual | 24 |
| Specified Amount for such
fiscal year; and, further provided, | 25 |
| that the amounts payable into the Build
Illinois Fund under | 26 |
| this clause (b) shall be payable only until such time
as the |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| aggregate amount on deposit under each trust
indenture securing | 2 |
| Bonds issued and outstanding pursuant to the Build
Illinois | 3 |
| Bond Act is sufficient, taking into account any future | 4 |
| investment
income, to fully provide, in accordance with such | 5 |
| indenture, for the
defeasance of or the payment of the | 6 |
| principal of, premium, if any, and
interest on the Bonds | 7 |
| secured by such indenture and on any Bonds expected
to be | 8 |
| issued thereafter and all fees and costs payable with respect | 9 |
| thereto,
all as certified by the Director of the
Bureau of the | 10 |
| Budget (now Governor's Office of Management and Budget). If
on | 11 |
| the last
business day of any month in which Bonds are | 12 |
| outstanding pursuant to the
Build Illinois Bond Act, the | 13 |
| aggregate of the moneys deposited
in the Build Illinois Bond | 14 |
| Account in the Build Illinois Fund in such month
shall be less | 15 |
| than the amount required to be transferred in such month from
| 16 |
| the Build Illinois Bond Account to the Build Illinois Bond | 17 |
| Retirement and
Interest Fund pursuant to Section 13 of the | 18 |
| Build Illinois Bond Act, an
amount equal to such deficiency | 19 |
| shall be immediately paid
from other moneys received by the | 20 |
| Department pursuant to the Tax Acts
to the Build Illinois Fund; | 21 |
| provided, however, that any amounts paid to the
Build Illinois | 22 |
| Fund in any fiscal year pursuant to this sentence shall be
| 23 |
| deemed to constitute payments pursuant to clause (b) of the | 24 |
| preceding
sentence and shall reduce the amount otherwise | 25 |
| payable for such fiscal year
pursuant to clause (b) of the | 26 |
| preceding sentence. The moneys received by
the Department |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| pursuant to this Act and required to be deposited into the
| 2 |
| Build Illinois Fund are subject to the pledge, claim and charge | 3 |
| set forth
in Section 12 of the Build Illinois Bond Act.
| 4 |
| Subject to payment of amounts into the Build Illinois Fund | 5 |
| as provided in
the preceding paragraph or in any amendment | 6 |
| thereto hereafter enacted, the
following specified monthly | 7 |
| installment of the amount requested in the
certificate of the | 8 |
| Chairman of the Metropolitan Pier and Exposition
Authority | 9 |
| provided under Section 8.25f of the State Finance Act, but not | 10 |
| in
excess of the sums designated as "Total Deposit", shall be
| 11 |
| deposited in the aggregate from collections under Section 9 of | 12 |
| the Use Tax
Act, Section 9 of the Service Use Tax Act, Section | 13 |
| 9 of the Service
Occupation Tax Act, and Section 3 of the | 14 |
| Retailers' Occupation Tax Act into
the McCormick Place | 15 |
| Expansion Project Fund in the specified fiscal years.
|
|
16 | | Fiscal Year |
|
Total Deposit |
|
17 | | 1993 |
|
$0 |
|
18 | | 1994 |
|
53,000,000 |
|
19 | | 1995 |
|
58,000,000 |
|
20 | | 1996 |
|
61,000,000 |
|
21 | | 1997 |
|
64,000,000 |
|
22 | | 1998 |
|
68,000,000 |
|
23 | | 1999 |
|
71,000,000 |
|
24 | | 2000 |
|
75,000,000 |
|
25 | | 2001 |
|
80,000,000 |
|
|
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 | | 2002 |
|
93,000,000 |
|
2 | | 2003 |
|
99,000,000 |
|
3 | | 2004 |
|
103,000,000 |
|
4 | | 2005 |
|
108,000,000 |
|
5 | | 2006 |
|
113,000,000 |
|
6 | | 2007 |
|
119,000,000 |
|
7 | | 2008 |
|
126,000,000 |
|
8 | | 2009 |
|
132,000,000 |
|
9 | | 2010 |
|
139,000,000 |
|
10 | | 2011 |
|
146,000,000 |
|
11 | | 2012 |
|
153,000,000 |
|
12 | | 2013 |
|
161,000,000 |
|
13 | | 2014 |
|
170,000,000 |
|
14 | | 2015 |
|
179,000,000 |
|
15 | | 2016 |
|
189,000,000 |
|
16 | | 2017 |
|
199,000,000 |
|
17 | | 2018 |
|
210,000,000 |
|
18 | | 2019 |
|
221,000,000 |
|
19 | | 2020 |
|
233,000,000 |
|
20 | | 2021 |
|
246,000,000 |
|
21 | | 2022 |
|
260,000,000 |
|
22 | | 2023 and |
|
275,000,000 |
|
23 | | each fiscal year | | |
|
24 | | thereafter that bonds | | |
|
25 | | are outstanding under | | |
|
26 | | Section 13.2 of the | | |
|
|
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 | | Metropolitan Pier and | | |
|
2 | | Exposition Authority Act, | | |
|
3 | | but not after fiscal year 2042. | | |
| 4 |
| Beginning July 20, 1993 and in each month of each fiscal | 5 |
| year thereafter,
one-eighth of the amount requested in the | 6 |
| certificate of the Chairman of
the Metropolitan Pier and | 7 |
| Exposition Authority for that fiscal year, less
the amount | 8 |
| deposited into the McCormick Place Expansion Project Fund by | 9 |
| the
State Treasurer in the respective month under subsection | 10 |
| (g) of Section 13
of the Metropolitan Pier and Exposition | 11 |
| Authority Act, plus cumulative
deficiencies in the deposits | 12 |
| required under this Section for previous
months and years, | 13 |
| shall be deposited into the McCormick Place Expansion
Project | 14 |
| Fund, until the full amount requested for the fiscal year, but | 15 |
| not
in excess of the amount specified above as "Total Deposit", | 16 |
| has been deposited.
| 17 |
| Subject to payment of amounts into the Build Illinois Fund | 18 |
| and the
McCormick Place Expansion Project Fund pursuant to the | 19 |
| preceding paragraphs or
in any amendments thereto
hereafter | 20 |
| enacted,
beginning July 1, 1993, the Department shall each | 21 |
| month pay into the Illinois
Tax Increment Fund 0.27% of 80% of | 22 |
| the net revenue realized for the preceding
month from the 6.25% | 23 |
| general rate on the selling price of tangible personal
| 24 |
| property.
| 25 |
| Subject to payment of amounts into the Build Illinois Fund | 26 |
| and the
McCormick Place Expansion Project Fund pursuant to the |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| preceding paragraphs or in any
amendments thereto hereafter | 2 |
| enacted, beginning with the receipt of the first
report of | 3 |
| taxes paid by an eligible business and continuing for a 25-year
| 4 |
| period, the Department shall each month pay into the Energy | 5 |
| Infrastructure
Fund 80% of the net revenue realized from the | 6 |
| 6.25% general rate on the
selling price of Illinois-mined coal | 7 |
| that was sold to an eligible business.
For purposes of this | 8 |
| paragraph, the term "eligible business" means a new
electric | 9 |
| generating facility certified pursuant to Section 605-332 of | 10 |
| the
Department of Commerce and
Economic Opportunity Law of the | 11 |
| Civil Administrative
Code of Illinois.
| 12 |
| Of the remainder of the moneys received by the Department | 13 |
| pursuant
to this Act, 75% thereof shall be paid into the State | 14 |
| Treasury and 25%
shall be reserved in a special account and | 15 |
| used only for the transfer to
the Common School Fund as part of | 16 |
| the monthly transfer from the General
Revenue Fund in | 17 |
| accordance with Section 8a of the State
Finance Act.
| 18 |
| As soon as possible after the first day of each month, upon | 19 |
| certification
of the Department of Revenue, the Comptroller | 20 |
| shall order transferred and
the Treasurer shall transfer from | 21 |
| the General Revenue Fund to the Motor
Fuel Tax Fund an amount | 22 |
| equal to 1.7% of 80% of the net revenue realized
under this Act | 23 |
| for the second preceding month.
Beginning April 1, 2000, this | 24 |
| transfer is no longer required
and shall not be made.
| 25 |
| Net revenue realized for a month shall be the revenue | 26 |
| collected
by the State pursuant to this Act, less the amount |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| paid out during that
month as refunds to taxpayers for | 2 |
| overpayment of liability.
| 3 |
| For greater simplicity of administration, manufacturers, | 4 |
| importers
and wholesalers whose products are sold at retail in | 5 |
| Illinois by
numerous retailers, and who wish to do so, may | 6 |
| assume the responsibility
for accounting and paying to the | 7 |
| Department all tax accruing under this
Act with respect to such | 8 |
| sales, if the retailers who are affected do not
make written | 9 |
| objection to the Department to this arrangement.
| 10 |
| (Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09.)
| 11 |
| Section 15. The Retailers' Occupation Tax Act is amended by | 12 |
| changing Sections 2-10 and 3 and by adding Section 2-8 as | 13 |
| follows: | 14 |
| (35 ILCS 120/2-8 new) | 15 |
| Sec. 2-8. Sales tax holiday items. | 16 |
| (a) The tangible personal property described in this | 17 |
| subsection qualifies for the
1.25% reduced rate of tax for the | 18 |
| period set forth in Section 2-10 of this Act (hereinafter
| 19 |
| referred to as the Sales Tax Holiday Period). The reduced rate | 20 |
| on these items shall be
administered under the provisions of | 21 |
| subsection (b) of this Section. The following items are subject | 22 |
| to the
reduced rate: | 23 |
| (1) Clothing items that each have a retail selling | 24 |
| price of less than $100. |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| "Clothing" means, unless otherwise specified in this | 2 |
| Section, all human wearing
apparel suitable for general | 3 |
| use. "Clothing" does not include clothing
accessories, | 4 |
| protective equipment, or sport or recreational equipment.
| 5 |
| "Clothing" includes, but is not limited to: household and | 6 |
| shop aprons; athletic
supporters; bathing suits and caps; | 7 |
| belts and suspenders; boots; coats and
jackets; ear muffs; | 8 |
| footlets; gloves and mittens for general use; hats and | 9 |
| caps;
hosiery; insoles for shoes; lab coats; neckties; | 10 |
| overshoes; pantyhose;
rainwear; rubber pants; sandals; | 11 |
| scarves; shoes and shoelaces; slippers;
sneakers; socks | 12 |
| and stockings; steel-toed shoes; underwear; and school
| 13 |
| uniforms. | 14 |
| "Clothing accessories" means, but is not limited to: | 15 |
| briefcases; cosmetics; hair
notions, including, but not | 16 |
| limited to barrettes, hair bows, and hair nets;
handbags; | 17 |
| handkerchiefs; jewelry; non-prescription sunglasses; | 18 |
| umbrellas;
wallets; watches; and wigs and hair pieces. | 19 |
| "Protective equipment" means, but is not limited to: | 20 |
| breathing masks; clean
room apparel and equipment; ear and | 21 |
| hearing protectors; face shields; hard
hats; helmets; | 22 |
| paint or dust respirators; protective gloves; safety | 23 |
| glasses and
goggles; safety belts; tool belts; and welder's | 24 |
| gloves and masks. | 25 |
| "Sport or recreational equipment" means, but is not | 26 |
| limited to: ballet and tap
shoes; cleated or spiked |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| athletic shoes; gloves, including, but not limited to,
| 2 |
| baseball, bowling, boxing, hockey, and golf gloves; | 3 |
| goggles; hand and elbow guards;
life preservers and vests; | 4 |
| mouth guards; roller and ice skates; shin guards;
shoulder | 5 |
| pads; ski boots; waders; and wetsuits and fins. | 6 |
| (2) School supplies. "School supplies" means, unless | 7 |
| otherwise specified in this
Section, items used by a | 8 |
| student in a course of study. The purchase of school
| 9 |
| supplies for use by persons other than students for use in | 10 |
| a course of study are not
eligible for the reduced rate of | 11 |
| tax. "School supplies" do not include school art
supplies; | 12 |
| school instructional materials; cameras; film and memory | 13 |
| cards;
videocameras, tapes, and videotapes; computers; | 14 |
| cell phones; Personal Digital
Assistants (PDAs); handheld | 15 |
| electronic schedulers; and school computer
supplies. | 16 |
| "School supplies" includes, but is not limited to: | 17 |
| binders; book bags;
calculators; cellophane tape; | 18 |
| blackboard chalk; compasses; composition books;
crayons; | 19 |
| erasers; expandable, pocket, plastic, and manila folders; | 20 |
| glue, paste,
and paste sticks; highlighters; index cards; | 21 |
| index card boxes; legal pads; lunch
boxes; markers; | 22 |
| notebooks; paper, including loose leaf ruled notebook | 23 |
| paper, copy paper,
graph paper, tracing paper, manila | 24 |
| paper, colored paper, poster board, and
construction | 25 |
| paper; pencils; pencil leads; pens; ink and ink refills for | 26 |
| pens; pencil
boxes and other school supply boxes; pencil |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| sharpeners; protractors; rulers;
scissors; and writing | 2 |
| tablets. | 3 |
| "School art supply" means an item commonly used by a | 4 |
| student in a course of
study for artwork and includes only | 5 |
| the following items: clay and glazes; acrylic, tempera, and | 6 |
| oil paint; paintbrushes for artwork; sketch and drawing | 7 |
| pads; and
watercolors. | 8 |
| "School instructional material" means written material | 9 |
| commonly used by a
student in a course of study as a | 10 |
| reference and to learn the subject being taught
and | 11 |
| includes only the following items: reference books; | 12 |
| reference maps and
globes; textbooks; and workbooks. | 13 |
| "School computer supply" means an item commonly used by | 14 |
| a student in a course
of study in which a computer is used | 15 |
| and applies only to the following items:
flashdrives and | 16 |
| other computer data storage devices; data storage media, | 17 |
| such as
diskettes and compact disks; boxes and cases for | 18 |
| disk storage; external ports or
drives; computer cases; | 19 |
| computer cables; computer printers; and printer
| 20 |
| cartridges, toner, and ink. | 21 |
| (b) Administration. Notwithstanding any other provision of | 22 |
| this Act, the reduced rate of
tax under Section 3-10 of this | 23 |
| Act for clothing and school supplies shall be
administered by | 24 |
| the Department under the provisions of this subsection (b). | 25 |
| (1) Bundled sales. Items that qualify for the reduced | 26 |
| rate of tax that are bundled
together with items that do |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| not qualify for the reduced rate of tax and that are sold
| 2 |
| for one itemized price will be subject to the reduced rate | 3 |
| of tax only if the value of
the items that qualify for the | 4 |
| reduced rate of tax exceeds the value of the items
that do | 5 |
| not qualify for the reduced rate of tax. | 6 |
| (2) Coupons and discounts. An unreimbursed discount by | 7 |
| the seller reduces the
sales price of the property so that | 8 |
| the discounted sales price determines whether
the sales | 9 |
| price is within a sales tax holiday price threshold. A | 10 |
| coupon or other
reduction in the sales price is treated as | 11 |
| a discount if the seller is not reimbursed
for the coupon | 12 |
| or reduction amount by a third party. | 13 |
| (3) Splitting of items normally sold together. | 14 |
| Articles that are normally sold as a
single unit must | 15 |
| continue to be sold in that manner. Such articles cannot be | 16 |
| priced
separately and sold as individual items in order to | 17 |
| obtain the reduced rate of tax.
For example, a pair of | 18 |
| shoes cannot have each shoe sold separately so that the
| 19 |
| sales price of each shoe is within a sales tax holiday | 20 |
| price threshold. | 21 |
| (4) Rain checks. A rain check is a procedure that | 22 |
| allows a customer to purchase an
item at a certain price at | 23 |
| a later time because the particular item was out of stock.
| 24 |
| Eligible property that customers purchase during the Sales | 25 |
| Tax Holiday Period
with the use of a rain check will | 26 |
| qualify for the reduced rate of tax regardless of
when the |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| rain check was issued. Issuance of a rain check during the | 2 |
| Sales Tax
Holiday Period will not qualify eligible property | 3 |
| for the reduced rate of tax if the
property is actually | 4 |
| purchased after the Sales Tax Holiday Period. | 5 |
| (5) Exchanges. The procedure for an exchange in regards | 6 |
| to a sales tax holiday is
as follows: | 7 |
| (A) If a customer purchases an item of eligible | 8 |
| property during the Sales Tax
Holiday Period, but later | 9 |
| exchanges the item for a similar eligible item,
even if | 10 |
| a different size, different color, or other feature, no | 11 |
| additional tax is
due even if the exchange is made | 12 |
| after the Sales Tax Holiday Period. | 13 |
| (B) If a customer purchases an item of eligible | 14 |
| property during the Sales Tax
Holiday Period, but after | 15 |
| the Sales Tax Holiday Period has ended, the
customer | 16 |
| returns the item and receives credit on the purchase of | 17 |
| a different
item, the 6.25% general merchandise sales | 18 |
| tax rate is due on the sale of the
newly purchased | 19 |
| item. | 20 |
| (C) If a customer purchases an item of eligible | 21 |
| property before the Sales Tax
Holiday Period, but | 22 |
| during the Sales Tax Holiday Period the customer
| 23 |
| returns the item and receives credit on the purchase of | 24 |
| a different item of
eligible property, the reduced rate | 25 |
| of tax is due on the sale of the new item
if the new | 26 |
| item is purchased during the Sales Tax Holiday Period. |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| (6) Delivery charges. Delivery charges, including | 2 |
| shipping, handling and service
charges, are part of the | 3 |
| sales price of eligible property. | 4 |
| (7) Order date and back orders. For the purpose of a | 5 |
| sales tax holiday, eligible
property qualifies for the | 6 |
| reduced rate of tax if: (i) the item is both delivered to | 7 |
| and paid for by the customer during the Sales
Tax Holiday | 8 |
| Period or (ii) the customer orders and pays for the item | 9 |
| and the seller accepts the order
during the Sales Tax | 10 |
| Holiday Period for immediate shipment, even if
delivery is | 11 |
| made after the Sales Tax Holiday Period. The seller accepts
| 12 |
| an order when the seller has taken action to fill the order | 13 |
| for immediate
shipment. Actions to fill an order include | 14 |
| placement of an "in date" stamp
on an order or assignment | 15 |
| of an "order number" to an order within the
Sales Tax | 16 |
| Holiday Period. An order is for immediate shipment when the
| 17 |
| customer does not request delayed shipment. An order is for | 18 |
| immediate
shipment notwithstanding that the shipment may | 19 |
| be delayed because of a
backlog of orders or because stock | 20 |
| is currently unavailable to, or on back
order by, the | 21 |
| seller. | 22 |
| (8) Returns. For a 60-day period immediately after the | 23 |
| Sales Tax Holiday Period,
if a customer returns an item | 24 |
| that would qualify for the reduced rate of tax,
credit for | 25 |
| or refund of sales tax shall be given only at the reduced | 26 |
| rate unless the
customer provides a receipt or invoice that |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| shows tax was paid at the 6.25%
general merchandise rate, | 2 |
| or the seller has sufficient documentation to show that
tax | 3 |
| was paid at the 6.25% general merchandise rate on the | 4 |
| specific item. This 60-day period is set solely for the | 5 |
| purpose of designating a time period during which
the | 6 |
| customer must provide documentation that shows that the | 7 |
| appropriate sales
tax rate was paid on returned | 8 |
| merchandise. The 60-day period is not intended to
change a | 9 |
| seller's policy on the time period during which the seller | 10 |
| will accept
returns. | 11 |
| (c) The Department may implement the provisions of this | 12 |
| Section through the use of
emergency rules, along with | 13 |
| permanent rules filed concurrently with such
emergency rules, | 14 |
| in accordance with the provisions of Section 5-45 of the | 15 |
| Illinois
Administrative Procedure Act. For purposes of the | 16 |
| Illinois Administrative
Procedure Act, the adoption of rules to | 17 |
| implement the provisions of this Section shall
be deemed an | 18 |
| emergency and necessary for the public interest, safety, and | 19 |
| welfare.
| 20 |
| (35 ILCS 120/2-10)
| 21 |
| Sec. 2-10. Rate of tax. Unless otherwise provided in this | 22 |
| Section,
the tax imposed by this Act is at the rate of 6.25% of | 23 |
| gross receipts
from sales of tangible personal property made in | 24 |
| the course of business.
| 25 |
| Beginning on July 1, 2000 and through December 31, 2000, |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| with respect to
motor fuel, as defined in Section 1.1 of the | 2 |
| Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | 3 |
| the Use Tax Act, the tax is
imposed at the rate of 1.25%.
| 4 |
| Beginning on August 6, 2010 through August 15, 2010, with | 5 |
| respect to sales tax holiday items as defined in Section 2-8 of | 6 |
| this Act, the
tax is imposed at the rate of 1.25%. | 7 |
| Within 14 days after the effective date of this amendatory | 8 |
| Act of the 91st
General Assembly, each retailer of motor fuel | 9 |
| and gasohol shall cause the
following notice to be posted in a | 10 |
| prominently visible place on each retail
dispensing device that | 11 |
| is used to dispense motor
fuel or gasohol in the State of | 12 |
| Illinois: "As of July 1, 2000, the State of
Illinois has | 13 |
| eliminated the State's share of sales tax on motor fuel and
| 14 |
| gasohol through December 31, 2000. The price on this pump | 15 |
| should reflect the
elimination of the tax." The notice shall be | 16 |
| printed in bold print on a sign
that is no smaller than 4 | 17 |
| inches by 8 inches. The sign shall be clearly
visible to | 18 |
| customers. Any retailer who fails to post or maintain a | 19 |
| required
sign through December 31, 2000 is guilty of a petty | 20 |
| offense for which the fine
shall be $500 per day per each | 21 |
| retail premises where a violation occurs.
| 22 |
| With respect to gasohol, as defined in the Use Tax Act, the | 23 |
| tax imposed
by this Act applies to (i) 70% of the proceeds of | 24 |
| sales made on or after
January 1, 1990, and before July 1, | 25 |
| 2003, (ii) 80% of the proceeds of
sales made on or after July | 26 |
| 1, 2003 and on or before December 31,
2013, and (iii) 100% of |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| the proceeds of sales
made thereafter.
If, at any time, | 2 |
| however, the tax under this Act on sales of gasohol, as
defined | 3 |
| in
the Use Tax Act, is imposed at the rate of 1.25%, then the
| 4 |
| tax imposed by this Act applies to 100% of the proceeds of | 5 |
| sales of gasohol
made during that time.
| 6 |
| With respect to majority blended ethanol fuel, as defined | 7 |
| in the Use Tax Act,
the
tax
imposed by this Act does not apply | 8 |
| to the proceeds of sales made on or after
July 1, 2003 and on or | 9 |
| before December 31, 2013 but applies to 100% of the
proceeds of | 10 |
| sales made thereafter.
| 11 |
| With respect to biodiesel blends, as defined in the Use Tax | 12 |
| Act, with no less
than 1% and no
more than 10% biodiesel, the | 13 |
| tax imposed by this Act
applies to (i) 80% of the proceeds of | 14 |
| sales made on or after July 1, 2003
and on or before December | 15 |
| 31, 2013 and (ii) 100% of the
proceeds of sales made | 16 |
| thereafter.
If, at any time, however, the tax under this Act on | 17 |
| sales of biodiesel blends,
as
defined in the Use Tax Act, with | 18 |
| no less than 1% and no more than 10% biodiesel
is imposed at | 19 |
| the rate of 1.25%, then the
tax imposed by this Act applies to | 20 |
| 100% of the proceeds of sales of biodiesel
blends with no less | 21 |
| than 1% and no more than 10% biodiesel
made
during that time.
| 22 |
| With respect to 100% biodiesel, as defined in the Use Tax | 23 |
| Act, and biodiesel
blends, as defined in the Use Tax Act, with
| 24 |
| more than 10% but no more than 99% biodiesel, the tax imposed | 25 |
| by this Act
does not apply to the proceeds of sales made on or | 26 |
| after July 1, 2003
and on or before December 31, 2013 but |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| applies to 100% of the
proceeds of sales made thereafter.
| 2 |
| With respect to food for human consumption that is to be | 3 |
| consumed off the
premises where it is sold (other than | 4 |
| alcoholic beverages, soft drinks, and
food that has been | 5 |
| prepared for immediate consumption) and prescription and
| 6 |
| nonprescription medicines, drugs, medical appliances, | 7 |
| modifications to a motor
vehicle for the purpose of rendering | 8 |
| it usable by a disabled person, and
insulin, urine testing | 9 |
| materials, syringes, and needles used by diabetics, for
human | 10 |
| use, the tax is imposed at the rate of 1%. For the purposes of | 11 |
| this
Section, until September 1, 2009: the term "soft drinks" | 12 |
| means any complete, finished, ready-to-use,
non-alcoholic | 13 |
| drink, whether carbonated or not, including but not limited to
| 14 |
| soda water, cola, fruit juice, vegetable juice, carbonated | 15 |
| water, and all other
preparations commonly known as soft drinks | 16 |
| of whatever kind or description that
are contained in any | 17 |
| closed or sealed bottle, can, carton, or container,
regardless | 18 |
| of size; but "soft drinks" does not include coffee, tea, | 19 |
| non-carbonated
water, infant formula, milk or milk products as | 20 |
| defined in the Grade A
Pasteurized Milk and Milk Products Act, | 21 |
| or drinks containing 50% or more
natural fruit or vegetable | 22 |
| juice.
| 23 |
| Notwithstanding any other provisions of this
Act, | 24 |
| beginning September 1, 2009, "soft drinks" means non-alcoholic | 25 |
| beverages that contain natural or artificial sweeteners. "Soft | 26 |
| drinks" do not include beverages that contain milk or milk |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| products, soy, rice or similar milk substitutes, or greater | 2 |
| than 50% of vegetable or fruit juice by volume. | 3 |
| Until August 1, 2009, and notwithstanding any other | 4 |
| provisions of this
Act, "food for human consumption that is to | 5 |
| be consumed off the premises where
it is sold" includes all | 6 |
| food sold through a vending machine, except soft
drinks , and | 7 |
| food products that are dispensed hot from a vending machine,
| 8 |
| regardless of the location of the vending machine. Beginning | 9 |
| August 1, 2009, and notwithstanding any other provisions of | 10 |
| this Act, "food for human consumption that is to be consumed | 11 |
| off the premises where it is sold" includes all food sold | 12 |
| through a vending machine, except soft drinks, candy, and food | 13 |
| products that are dispensed hot from a vending machine, | 14 |
| regardless of the location of the vending machine.
| 15 |
| Notwithstanding any other provisions of this
Act, | 16 |
| beginning September 1, 2009, "food for human consumption that | 17 |
| is to be consumed off the premises where
it is sold" does not | 18 |
| include candy. For purposes of this Section, "candy" means a | 19 |
| preparation of sugar, honey, or other natural or artificial | 20 |
| sweeteners in combination with chocolate, fruits, nuts or other | 21 |
| ingredients or flavorings in the form of bars, drops, or | 22 |
| pieces. "Candy" does not include any preparation that contains | 23 |
| flour or requires refrigeration. | 24 |
| Notwithstanding any other provisions of this
Act, | 25 |
| beginning September 1, 2009, "nonprescription medicines and | 26 |
| drugs" does not include grooming and hygiene products. For |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| purposes of this Section, "grooming and hygiene products" | 2 |
| includes, but is not limited to, soaps and cleaning solutions, | 3 |
| shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | 4 |
| lotions and screens, unless those products are available by | 5 |
| prescription only, regardless of whether the products meet the | 6 |
| definition of "over-the-counter-drugs". For the purposes of | 7 |
| this paragraph, "over-the-counter-drug" means a drug for human | 8 |
| use that contains a label that identifies the product as a drug | 9 |
| as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | 10 |
| label includes: | 11 |
| (A) A "Drug Facts" panel; or | 12 |
| (B) A statement of the "active ingredient(s)" with a | 13 |
| list of those ingredients contained in the compound, | 14 |
| substance or preparation.
| 15 |
| (Source: P.A. 96-34, eff. 7-13-09; 96-37, eff. 7-13-09; 96-38, | 16 |
| eff. 7-13-09; revised 8-20-09.)
| 17 |
| (35 ILCS 120/3) (from Ch. 120, par. 442)
| 18 |
| Sec. 3. Except as provided in this Section, on or before | 19 |
| the twentieth
day of each calendar month, every person engaged | 20 |
| in the business of
selling tangible personal property at retail | 21 |
| in this State during the
preceding calendar month shall file a | 22 |
| return with the Department, stating:
| 23 |
| 1. The name of the seller;
| 24 |
| 2. His residence address and the address of his | 25 |
| principal place of
business and the address of the |
|
|
|
SB3658 Enrolled |
- 58 - |
LRB096 20358 HLH 35995 b |
|
| 1 |
| principal place of business (if that is
a different | 2 |
| address) from which he engages in the business of selling
| 3 |
| tangible personal property at retail in this State;
| 4 |
| 3. Total amount of receipts received by him during the | 5 |
| preceding
calendar month or quarter, as the case may be, | 6 |
| from sales of tangible
personal property, and from services | 7 |
| furnished, by him during such
preceding calendar month or | 8 |
| quarter;
| 9 |
| 4. Total amount received by him during the preceding | 10 |
| calendar month or
quarter on charge and time sales of | 11 |
| tangible personal property, and from
services furnished, | 12 |
| by him prior to the month or quarter for which the return
| 13 |
| is filed;
| 14 |
| 5. Deductions allowed by law;
| 15 |
| 6. Gross receipts which were received by him during the | 16 |
| preceding
calendar month or quarter and upon the basis of | 17 |
| which the tax is imposed;
| 18 |
| 7. The amount of credit provided in Section 2d of this | 19 |
| Act;
| 20 |
| 8. The amount of tax due;
| 21 |
| 9. The signature of the taxpayer; and
| 22 |
| 10. Such other reasonable information as the | 23 |
| Department may require.
| 24 |
| If a taxpayer fails to sign a return within 30 days after | 25 |
| the proper notice
and demand for signature by the Department, | 26 |
| the return shall be considered
valid and any amount shown to be |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| due on the return shall be deemed assessed.
| 2 |
| Each return shall be accompanied by the statement of | 3 |
| prepaid tax issued
pursuant to Section 2e for which credit is | 4 |
| claimed.
| 5 |
| Prior to October 1, 2003, and on and after September 1, | 6 |
| 2004 a retailer may accept a Manufacturer's Purchase
Credit
| 7 |
| certification from a purchaser in satisfaction of Use Tax
as | 8 |
| provided in Section 3-85 of the Use Tax Act if the purchaser | 9 |
| provides the
appropriate documentation as required by Section | 10 |
| 3-85
of the Use Tax Act. A Manufacturer's Purchase Credit
| 11 |
| certification, accepted by a retailer prior to October 1, 2003 | 12 |
| and on and after September 1, 2004 as provided
in
Section 3-85 | 13 |
| of the Use Tax Act, may be used by that retailer to
satisfy | 14 |
| Retailers' Occupation Tax liability in the amount claimed in
| 15 |
| the certification, not to exceed 6.25% of the receipts
subject | 16 |
| to tax from a qualifying purchase. A Manufacturer's Purchase | 17 |
| Credit
reported on any original or amended return
filed under
| 18 |
| this Act after October 20, 2003 for reporting periods prior to | 19 |
| September 1, 2004 shall be disallowed. Manufacturer's | 20 |
| Purchaser Credit reported on annual returns due on or after | 21 |
| January 1, 2005 will be disallowed for periods prior to | 22 |
| September 1, 2004. No Manufacturer's
Purchase Credit may be | 23 |
| used after September 30, 2003 through August 31, 2004 to
| 24 |
| satisfy any
tax liability imposed under this Act, including any | 25 |
| audit liability.
| 26 |
| The Department may require returns to be filed on a |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| quarterly basis.
If so required, a return for each calendar | 2 |
| quarter shall be filed on or
before the twentieth day of the | 3 |
| calendar month following the end of such
calendar quarter. The | 4 |
| taxpayer shall also file a return with the
Department for each | 5 |
| of the first two months of each calendar quarter, on or
before | 6 |
| the twentieth day of the following calendar month, stating:
| 7 |
| 1. The name of the seller;
| 8 |
| 2. The address of the principal place of business from | 9 |
| which he engages
in the business of selling tangible | 10 |
| personal property at retail in this State;
| 11 |
| 3. The total amount of taxable receipts received by him | 12 |
| during the
preceding calendar month from sales of tangible | 13 |
| personal property by him
during such preceding calendar | 14 |
| month, including receipts from charge and
time sales, but | 15 |
| less all deductions allowed by law;
| 16 |
| 4. The amount of credit provided in Section 2d of this | 17 |
| Act;
| 18 |
| 5. The amount of tax due; and
| 19 |
| 6. Such other reasonable information as the Department | 20 |
| may
require.
| 21 |
| Beginning on October 1, 2003, any person who is not a | 22 |
| licensed
distributor, importing distributor, or manufacturer, | 23 |
| as defined in the Liquor
Control Act of 1934, but is engaged in | 24 |
| the business of
selling, at retail, alcoholic liquor
shall file | 25 |
| a statement with the Department of Revenue, in a format
and at | 26 |
| a time prescribed by the Department, showing the total amount |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| paid for
alcoholic liquor purchased during the preceding month | 2 |
| and such other
information as is reasonably required by the | 3 |
| Department.
The Department may adopt rules to require
that this | 4 |
| statement be filed in an electronic or telephonic format. Such | 5 |
| rules
may provide for exceptions from the filing requirements | 6 |
| of this paragraph. For
the
purposes of this
paragraph, the term | 7 |
| "alcoholic liquor" shall have the meaning prescribed in the
| 8 |
| Liquor Control Act of 1934.
| 9 |
| Beginning on October 1, 2003, every distributor, importing | 10 |
| distributor, and
manufacturer of alcoholic liquor as defined in | 11 |
| the Liquor Control Act of 1934,
shall file a
statement with the | 12 |
| Department of Revenue, no later than the 10th day of the
month | 13 |
| for the
preceding month during which transactions occurred, by | 14 |
| electronic means,
showing the
total amount of gross receipts | 15 |
| from the sale of alcoholic liquor sold or
distributed during
| 16 |
| the preceding month to purchasers; identifying the purchaser to | 17 |
| whom it was
sold or
distributed; the purchaser's tax | 18 |
| registration number; and such other
information
reasonably | 19 |
| required by the Department. A distributor, importing | 20 |
| distributor, or manufacturer of alcoholic liquor must | 21 |
| personally deliver, mail, or provide by electronic means to | 22 |
| each retailer listed on the monthly statement a report | 23 |
| containing a cumulative total of that distributor's, importing | 24 |
| distributor's, or manufacturer's total sales of alcoholic | 25 |
| liquor to that retailer no later than the 10th day of the month | 26 |
| for the preceding month during which the transaction occurred. |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| The distributor, importing distributor, or manufacturer shall | 2 |
| notify the retailer as to the method by which the distributor, | 3 |
| importing distributor, or manufacturer will provide the sales | 4 |
| information. If the retailer is unable to receive the sales | 5 |
| information by electronic means, the distributor, importing | 6 |
| distributor, or manufacturer shall furnish the sales | 7 |
| information by personal delivery or by mail. For purposes of | 8 |
| this paragraph, the term "electronic means" includes, but is | 9 |
| not limited to, the use of a secure Internet website, e-mail, | 10 |
| or facsimile.
| 11 |
| If a total amount of less than $1 is payable, refundable or | 12 |
| creditable,
such amount shall be disregarded if it is less than | 13 |
| 50 cents and shall be
increased to $1 if it is 50 cents or more.
| 14 |
| Beginning October 1, 1993,
a taxpayer who has an average | 15 |
| monthly tax liability of $150,000 or more shall
make all | 16 |
| payments required by rules of the
Department by electronic | 17 |
| funds transfer. Beginning October 1, 1994, a taxpayer
who has | 18 |
| an average monthly tax liability of $100,000 or more shall make | 19 |
| all
payments required by rules of the Department by electronic | 20 |
| funds transfer.
Beginning October 1, 1995, a taxpayer who has | 21 |
| an average monthly tax liability
of $50,000 or more shall make | 22 |
| all
payments required by rules of the Department by electronic | 23 |
| funds transfer.
Beginning October 1, 2000, a taxpayer who has | 24 |
| an annual tax liability of
$200,000 or more shall make all | 25 |
| payments required by rules of the Department by
electronic | 26 |
| funds transfer. The term "annual tax liability" shall be the |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| sum of
the taxpayer's liabilities under this Act, and under all | 2 |
| other State and local
occupation and use tax laws administered | 3 |
| by the Department, for the immediately
preceding calendar year.
| 4 |
| The term "average monthly tax liability" shall be the sum of | 5 |
| the
taxpayer's liabilities under this
Act, and under all other | 6 |
| State and local occupation and use tax
laws administered by the | 7 |
| Department, for the immediately preceding calendar
year | 8 |
| divided by 12.
Beginning on October 1, 2002, a taxpayer who has | 9 |
| a tax liability in the
amount set forth in subsection (b) of | 10 |
| Section 2505-210 of the Department of
Revenue Law shall make | 11 |
| all payments required by rules of the Department by
electronic | 12 |
| funds transfer.
| 13 |
| Before August 1 of each year beginning in 1993, the | 14 |
| Department shall
notify all taxpayers required to make payments | 15 |
| by electronic funds
transfer. All taxpayers
required to make | 16 |
| payments by electronic funds transfer shall make those
payments | 17 |
| for
a minimum of one year beginning on October 1.
| 18 |
| Any taxpayer not required to make payments by electronic | 19 |
| funds transfer may
make payments by electronic funds transfer | 20 |
| with
the permission of the Department.
| 21 |
| All taxpayers required to make payment by electronic funds | 22 |
| transfer and
any taxpayers authorized to voluntarily make | 23 |
| payments by electronic funds
transfer shall make those payments | 24 |
| in the manner authorized by the Department.
| 25 |
| The Department shall adopt such rules as are necessary to | 26 |
| effectuate a
program of electronic funds transfer and the |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| requirements of this Section.
| 2 |
| Any amount which is required to be shown or reported on any | 3 |
| return or
other document under this Act shall, if such amount | 4 |
| is not a whole-dollar
amount, be increased to the nearest | 5 |
| whole-dollar amount in any case where
the fractional part of a | 6 |
| dollar is 50 cents or more, and decreased to the
nearest | 7 |
| whole-dollar amount where the fractional part of a dollar is | 8 |
| less
than 50 cents.
| 9 |
| If the retailer is otherwise required to file a monthly | 10 |
| return and if the
retailer's average monthly tax liability to | 11 |
| the Department does not exceed
$200, the Department may | 12 |
| authorize his returns to be filed on a quarter
annual basis, | 13 |
| with the return for January, February and March of a given
year | 14 |
| being due by April 20 of such year; with the return for April, | 15 |
| May and
June of a given year being due by July 20 of such year; | 16 |
| with the return for
July, August and September of a given year | 17 |
| being due by October 20 of such
year, and with the return for | 18 |
| October, November and December of a given
year being due by | 19 |
| January 20 of the following year.
| 20 |
| If the retailer is otherwise required to file a monthly or | 21 |
| quarterly
return and if the retailer's average monthly tax | 22 |
| liability with the
Department does not exceed $50, the | 23 |
| Department may authorize his returns to
be filed on an annual | 24 |
| basis, with the return for a given year being due by
January 20 | 25 |
| of the following year.
| 26 |
| Such quarter annual and annual returns, as to form and |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| substance,
shall be subject to the same requirements as monthly | 2 |
| returns.
| 3 |
| Notwithstanding any other provision in this Act concerning | 4 |
| the time
within which a retailer may file his return, in the | 5 |
| case of any retailer
who ceases to engage in a kind of business | 6 |
| which makes him responsible
for filing returns under this Act, | 7 |
| such retailer shall file a final
return under this Act with the | 8 |
| Department not more than one month after
discontinuing such | 9 |
| business.
| 10 |
| Where the same person has more than one business registered | 11 |
| with the
Department under separate registrations under this | 12 |
| Act, such person may
not file each return that is due as a | 13 |
| single return covering all such
registered businesses, but | 14 |
| shall file separate returns for each such
registered business.
| 15 |
| In addition, with respect to motor vehicles, watercraft,
| 16 |
| aircraft, and trailers that are required to be registered with | 17 |
| an agency of
this State, every
retailer selling this kind of | 18 |
| tangible personal property shall file,
with the Department, | 19 |
| upon a form to be prescribed and supplied by the
Department, a | 20 |
| separate return for each such item of tangible personal
| 21 |
| property which the retailer sells, except that if, in the same
| 22 |
| transaction, (i) a retailer of aircraft, watercraft, motor | 23 |
| vehicles or
trailers transfers more than one aircraft, | 24 |
| watercraft, motor
vehicle or trailer to another aircraft, | 25 |
| watercraft, motor vehicle
retailer or trailer retailer for the | 26 |
| purpose of resale
or (ii) a retailer of aircraft, watercraft, |
|
|
|
SB3658 Enrolled |
- 66 - |
LRB096 20358 HLH 35995 b |
|
| 1 |
| motor vehicles, or trailers
transfers more than one aircraft, | 2 |
| watercraft, motor vehicle, or trailer to a
purchaser for use as | 3 |
| a qualifying rolling stock as provided in Section 2-5 of
this | 4 |
| Act, then
that seller may report the transfer of all aircraft,
| 5 |
| watercraft, motor vehicles or trailers involved in that | 6 |
| transaction to the
Department on the same uniform | 7 |
| invoice-transaction reporting return form. For
purposes of | 8 |
| this Section, "watercraft" means a Class 2, Class 3, or Class 4
| 9 |
| watercraft as defined in Section 3-2 of the Boat Registration | 10 |
| and Safety Act, a
personal watercraft, or any boat equipped | 11 |
| with an inboard motor.
| 12 |
| Any retailer who sells only motor vehicles, watercraft,
| 13 |
| aircraft, or trailers that are required to be registered with | 14 |
| an agency of
this State, so that all
retailers' occupation tax | 15 |
| liability is required to be reported, and is
reported, on such | 16 |
| transaction reporting returns and who is not otherwise
required | 17 |
| to file monthly or quarterly returns, need not file monthly or
| 18 |
| quarterly returns. However, those retailers shall be required | 19 |
| to
file returns on an annual basis.
| 20 |
| The transaction reporting return, in the case of motor | 21 |
| vehicles
or trailers that are required to be registered with an | 22 |
| agency of this
State, shall
be the same document as the Uniform | 23 |
| Invoice referred to in Section 5-402
of The Illinois Vehicle | 24 |
| Code and must show the name and address of the
seller; the name | 25 |
| and address of the purchaser; the amount of the selling
price | 26 |
| including the amount allowed by the retailer for traded-in
|
|
|
|
SB3658 Enrolled |
- 67 - |
LRB096 20358 HLH 35995 b |
|
| 1 |
| property, if any; the amount allowed by the retailer for the | 2 |
| traded-in
tangible personal property, if any, to the extent to | 3 |
| which Section 1 of
this Act allows an exemption for the value | 4 |
| of traded-in property; the
balance payable after deducting such | 5 |
| trade-in allowance from the total
selling price; the amount of | 6 |
| tax due from the retailer with respect to
such transaction; the | 7 |
| amount of tax collected from the purchaser by the
retailer on | 8 |
| such transaction (or satisfactory evidence that such tax is
not | 9 |
| due in that particular instance, if that is claimed to be the | 10 |
| fact);
the place and date of the sale; a sufficient | 11 |
| identification of the
property sold; such other information as | 12 |
| is required in Section 5-402 of
The Illinois Vehicle Code, and | 13 |
| such other information as the Department
may reasonably | 14 |
| require.
| 15 |
| The transaction reporting return in the case of watercraft
| 16 |
| or aircraft must show
the name and address of the seller; the | 17 |
| name and address of the
purchaser; the amount of the selling | 18 |
| price including the amount allowed
by the retailer for | 19 |
| traded-in property, if any; the amount allowed by
the retailer | 20 |
| for the traded-in tangible personal property, if any, to
the | 21 |
| extent to which Section 1 of this Act allows an exemption for | 22 |
| the
value of traded-in property; the balance payable after | 23 |
| deducting such
trade-in allowance from the total selling price; | 24 |
| the amount of tax due
from the retailer with respect to such | 25 |
| transaction; the amount of tax
collected from the purchaser by | 26 |
| the retailer on such transaction (or
satisfactory evidence that |
|
|
|
SB3658 Enrolled |
- 68 - |
LRB096 20358 HLH 35995 b |
|
| 1 |
| such tax is not due in that particular
instance, if that is | 2 |
| claimed to be the fact); the place and date of the
sale, a | 3 |
| sufficient identification of the property sold, and such other
| 4 |
| information as the Department may reasonably require.
| 5 |
| Such transaction reporting return shall be filed not later | 6 |
| than 20
days after the day of delivery of the item that is | 7 |
| being sold, but may
be filed by the retailer at any time sooner | 8 |
| than that if he chooses to
do so. The transaction reporting | 9 |
| return and tax remittance or proof of
exemption from the | 10 |
| Illinois use tax may be transmitted to the Department
by way of | 11 |
| the State agency with which, or State officer with whom the
| 12 |
| tangible personal property must be titled or registered (if | 13 |
| titling or
registration is required) if the Department and such | 14 |
| agency or State
officer determine that this procedure will | 15 |
| expedite the processing of
applications for title or | 16 |
| registration.
| 17 |
| With each such transaction reporting return, the retailer | 18 |
| shall remit
the proper amount of tax due (or shall submit | 19 |
| satisfactory evidence that
the sale is not taxable if that is | 20 |
| the case), to the Department or its
agents, whereupon the | 21 |
| Department shall issue, in the purchaser's name, a
use tax | 22 |
| receipt (or a certificate of exemption if the Department is
| 23 |
| satisfied that the particular sale is tax exempt) which such | 24 |
| purchaser
may submit to the agency with which, or State officer | 25 |
| with whom, he must
title or register the tangible personal | 26 |
| property that is involved (if
titling or registration is |
|
|
|
SB3658 Enrolled |
- 69 - |
LRB096 20358 HLH 35995 b |
|
| 1 |
| required) in support of such purchaser's
application for an | 2 |
| Illinois certificate or other evidence of title or
registration | 3 |
| to such tangible personal property.
| 4 |
| No retailer's failure or refusal to remit tax under this | 5 |
| Act
precludes a user, who has paid the proper tax to the | 6 |
| retailer, from
obtaining his certificate of title or other | 7 |
| evidence of title or
registration (if titling or registration | 8 |
| is required) upon satisfying
the Department that such user has | 9 |
| paid the proper tax (if tax is due) to
the retailer. The | 10 |
| Department shall adopt appropriate rules to carry out
the | 11 |
| mandate of this paragraph.
| 12 |
| If the user who would otherwise pay tax to the retailer | 13 |
| wants the
transaction reporting return filed and the payment of | 14 |
| the tax or proof
of exemption made to the Department before the | 15 |
| retailer is willing to
take these actions and such user has not | 16 |
| paid the tax to the retailer,
such user may certify to the fact | 17 |
| of such delay by the retailer and may
(upon the Department | 18 |
| being satisfied of the truth of such certification)
transmit | 19 |
| the information required by the transaction reporting return
| 20 |
| and the remittance for tax or proof of exemption directly to | 21 |
| the
Department and obtain his tax receipt or exemption | 22 |
| determination, in
which event the transaction reporting return | 23 |
| and tax remittance (if a
tax payment was required) shall be | 24 |
| credited by the Department to the
proper retailer's account | 25 |
| with the Department, but without the 2.1% or 1.75%
discount | 26 |
| provided for in this Section being allowed. When the user pays
|
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| the tax directly to the Department, he shall pay the tax in the | 2 |
| same
amount and in the same form in which it would be remitted | 3 |
| if the tax had
been remitted to the Department by the retailer.
| 4 |
| Refunds made by the seller during the preceding return | 5 |
| period to
purchasers, on account of tangible personal property | 6 |
| returned to the
seller, shall be allowed as a deduction under | 7 |
| subdivision 5 of his monthly
or quarterly return, as the case | 8 |
| may be, in case the
seller had theretofore included the | 9 |
| receipts from the sale of such
tangible personal property in a | 10 |
| return filed by him and had paid the tax
imposed by this Act | 11 |
| with respect to such receipts.
| 12 |
| Where the seller is a corporation, the return filed on | 13 |
| behalf of such
corporation shall be signed by the president, | 14 |
| vice-president, secretary
or treasurer or by the properly | 15 |
| accredited agent of such corporation.
| 16 |
| Where the seller is a limited liability company, the return | 17 |
| filed on behalf
of the limited liability company shall be | 18 |
| signed by a manager, member, or
properly accredited agent of | 19 |
| the limited liability company.
| 20 |
| Except as provided in this Section, the retailer filing the | 21 |
| return
under this Section shall, at the time of filing such | 22 |
| return, pay to the
Department the amount of tax imposed by this | 23 |
| Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% | 24 |
| on and after January 1, 1990, or $5 per
calendar year, | 25 |
| whichever is greater, which is allowed to
reimburse the | 26 |
| retailer for the expenses incurred in keeping records,
|
|
|
|
SB3658 Enrolled |
- 71 - |
LRB096 20358 HLH 35995 b |
|
| 1 |
| preparing and filing returns, remitting the tax and supplying | 2 |
| data to
the Department on request. Any prepayment made pursuant | 3 |
| to Section 2d
of this Act shall be included in the amount on | 4 |
| which such
2.1% or 1.75% discount is computed. In the case of | 5 |
| retailers who report
and pay the tax on a transaction by | 6 |
| transaction basis, as provided in this
Section, such discount | 7 |
| shall be taken with each such tax remittance
instead of when | 8 |
| such retailer files his periodic return.
| 9 |
| Before October 1, 2000, if the taxpayer's average monthly | 10 |
| tax liability
to the Department
under this Act, the Use Tax | 11 |
| Act, the Service Occupation Tax
Act, and the Service Use Tax | 12 |
| Act, excluding any liability for prepaid sales
tax to be | 13 |
| remitted in accordance with Section 2d of this Act, was
$10,000
| 14 |
| or more during the preceding 4 complete calendar quarters, he | 15 |
| shall file a
return with the Department each month by the 20th | 16 |
| day of the month next
following the month during which such tax | 17 |
| liability is incurred and shall
make payments to the Department | 18 |
| on or before the 7th, 15th, 22nd and last
day of the month | 19 |
| during which such liability is incurred.
On and after October | 20 |
| 1, 2000, if the taxpayer's average monthly tax liability
to the | 21 |
| Department under this Act, the Use Tax Act, the Service | 22 |
| Occupation Tax
Act, and the Service Use Tax Act, excluding any | 23 |
| liability for prepaid sales tax
to be remitted in accordance | 24 |
| with Section 2d of this Act, was $20,000 or more
during the | 25 |
| preceding 4 complete calendar quarters, he shall file a return | 26 |
| with
the Department each month by the 20th day of the month |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| next following the month
during which such tax liability is | 2 |
| incurred and shall make payment to the
Department on or before | 3 |
| the 7th, 15th, 22nd and last day of the month during
which such | 4 |
| liability is incurred.
If the month
during which such tax | 5 |
| liability is incurred began prior to January 1, 1985,
each | 6 |
| payment shall be in an amount equal to 1/4 of the taxpayer's | 7 |
| actual
liability for the month or an amount set by the | 8 |
| Department not to exceed
1/4 of the average monthly liability | 9 |
| of the taxpayer to the Department for
the preceding 4 complete | 10 |
| calendar quarters (excluding the month of highest
liability and | 11 |
| the month of lowest liability in such 4 quarter period). If
the | 12 |
| month during which such tax liability is incurred begins on or | 13 |
| after
January 1, 1985 and prior to January 1, 1987, each | 14 |
| payment shall be in an
amount equal to 22.5% of the taxpayer's | 15 |
| actual liability for the month or
27.5% of the taxpayer's | 16 |
| liability for the same calendar
month of the preceding year. If | 17 |
| the month during which such tax
liability is incurred begins on | 18 |
| or after January 1, 1987 and prior to
January 1, 1988, each | 19 |
| payment shall be in an amount equal to 22.5% of the
taxpayer's | 20 |
| actual liability for the month or 26.25% of the taxpayer's
| 21 |
| liability for the same calendar month of the preceding year. If | 22 |
| the month
during which such tax liability is incurred begins on | 23 |
| or after January 1,
1988, and prior to January 1, 1989, or | 24 |
| begins on or after January 1, 1996, each
payment shall be in an | 25 |
| amount
equal to 22.5% of the taxpayer's actual liability for | 26 |
| the month or 25% of
the taxpayer's liability for the same |
|
|
|
SB3658 Enrolled |
- 73 - |
LRB096 20358 HLH 35995 b |
|
| 1 |
| calendar month of the preceding year. If
the month during which | 2 |
| such tax liability is incurred begins on or after
January 1, | 3 |
| 1989, and prior to January 1, 1996, each payment shall be in an
| 4 |
| amount equal to 22.5% of the
taxpayer's actual liability for | 5 |
| the month or 25% of the taxpayer's
liability for the same | 6 |
| calendar month of the preceding year or 100% of the
taxpayer's | 7 |
| actual liability for the quarter monthly reporting period. The
| 8 |
| amount of such quarter monthly payments shall be credited | 9 |
| against
the final tax liability of the taxpayer's return for | 10 |
| that month. Before
October 1, 2000, once
applicable, the | 11 |
| requirement of the making of quarter monthly payments to
the | 12 |
| Department by taxpayers having an average monthly tax liability | 13 |
| of
$10,000 or more as determined in the manner provided above
| 14 |
| shall continue
until such taxpayer's average monthly liability | 15 |
| to the Department during
the preceding 4 complete calendar | 16 |
| quarters (excluding the month of highest
liability and the | 17 |
| month of lowest liability) is less than
$9,000, or until
such | 18 |
| taxpayer's average monthly liability to the Department as | 19 |
| computed for
each calendar quarter of the 4 preceding complete | 20 |
| calendar quarter period
is less than $10,000. However, if a | 21 |
| taxpayer can show the
Department that
a substantial change in | 22 |
| the taxpayer's business has occurred which causes
the taxpayer | 23 |
| to anticipate that his average monthly tax liability for the
| 24 |
| reasonably foreseeable future will fall below the $10,000 | 25 |
| threshold
stated above, then
such taxpayer
may petition the | 26 |
| Department for a change in such taxpayer's reporting
status. On |
|
|
|
SB3658 Enrolled |
- 74 - |
LRB096 20358 HLH 35995 b |
|
| 1 |
| and after October 1, 2000, once applicable, the requirement of
| 2 |
| the making of quarter monthly payments to the Department by | 3 |
| taxpayers having an
average monthly tax liability of $20,000 or | 4 |
| more as determined in the manner
provided above shall continue | 5 |
| until such taxpayer's average monthly liability
to the | 6 |
| Department during the preceding 4 complete calendar quarters | 7 |
| (excluding
the month of highest liability and the month of | 8 |
| lowest liability) is less than
$19,000 or until such taxpayer's | 9 |
| average monthly liability to the Department as
computed for | 10 |
| each calendar quarter of the 4 preceding complete calendar | 11 |
| quarter
period is less than $20,000. However, if a taxpayer can | 12 |
| show the Department
that a substantial change in the taxpayer's | 13 |
| business has occurred which causes
the taxpayer to anticipate | 14 |
| that his average monthly tax liability for the
reasonably | 15 |
| foreseeable future will fall below the $20,000 threshold stated
| 16 |
| above, then such taxpayer may petition the Department for a | 17 |
| change in such
taxpayer's reporting status. The Department | 18 |
| shall change such taxpayer's
reporting status
unless it finds | 19 |
| that such change is seasonal in nature and not likely to be
| 20 |
| long term. If any such quarter monthly payment is not paid at | 21 |
| the time or
in the amount required by this Section, then the | 22 |
| taxpayer shall be liable for
penalties and interest on the | 23 |
| difference
between the minimum amount due as a payment and the | 24 |
| amount of such quarter
monthly payment actually and timely | 25 |
| paid, except insofar as the
taxpayer has previously made | 26 |
| payments for that month to the Department in
excess of the |
|
|
|
SB3658 Enrolled |
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LRB096 20358 HLH 35995 b |
|
| 1 |
| minimum payments previously due as provided in this Section.
| 2 |
| The Department shall make reasonable rules and regulations to | 3 |
| govern the
quarter monthly payment amount and quarter monthly | 4 |
| payment dates for
taxpayers who file on other than a calendar | 5 |
| monthly basis.
| 6 |
| The provisions of this paragraph apply before October 1, | 7 |
| 2001.
Without regard to whether a taxpayer is required to make | 8 |
| quarter monthly
payments as specified above, any taxpayer who | 9 |
| is required by Section 2d
of this Act to collect and remit | 10 |
| prepaid taxes and has collected prepaid
taxes which average in | 11 |
| excess of $25,000 per month during the preceding
2 complete | 12 |
| calendar quarters, shall file a return with the Department as
| 13 |
| required by Section 2f and shall make payments to the | 14 |
| Department on or before
the 7th, 15th, 22nd and last day of the | 15 |
| month during which such liability
is incurred. If the month | 16 |
| during which such tax liability is incurred
began prior to the | 17 |
| effective date of this amendatory Act of 1985, each
payment | 18 |
| shall be in an amount not less than 22.5% of the taxpayer's | 19 |
| actual
liability under Section 2d. If the month during which | 20 |
| such tax liability
is incurred begins on or after January 1, | 21 |
| 1986, each payment shall be in an
amount equal to 22.5% of the | 22 |
| taxpayer's actual liability for the month or
27.5% of the | 23 |
| taxpayer's liability for the same calendar month of the
| 24 |
| preceding calendar year. If the month during which such tax | 25 |
| liability is
incurred begins on or after January 1, 1987, each | 26 |
| payment shall be in an
amount equal to 22.5% of the taxpayer's |
|
|
|
SB3658 Enrolled |
- 76 - |
LRB096 20358 HLH 35995 b |
|
| 1 |
| actual liability for the month or
26.25% of the taxpayer's | 2 |
| liability for the same calendar month of the
preceding year. | 3 |
| The amount of such quarter monthly payments shall be
credited | 4 |
| against the final tax liability of the taxpayer's return for | 5 |
| that
month filed under this Section or Section 2f, as the case | 6 |
| may be. Once
applicable, the requirement of the making of | 7 |
| quarter monthly payments to
the Department pursuant to this | 8 |
| paragraph shall continue until such
taxpayer's average monthly | 9 |
| prepaid tax collections during the preceding 2
complete | 10 |
| calendar quarters is $25,000 or less. If any such quarter | 11 |
| monthly
payment is not paid at the time or in the amount | 12 |
| required, the taxpayer
shall be liable for penalties and | 13 |
| interest on such difference, except
insofar as the taxpayer has | 14 |
| previously made payments for that month in
excess of the | 15 |
| minimum payments previously due.
| 16 |
| The provisions of this paragraph apply on and after October | 17 |
| 1, 2001.
Without regard to whether a taxpayer is required to | 18 |
| make quarter monthly
payments as specified above, any taxpayer | 19 |
| who is required by Section 2d of this
Act to collect and remit | 20 |
| prepaid taxes and has collected prepaid taxes that
average in | 21 |
| excess of $20,000 per month during the preceding 4 complete | 22 |
| calendar
quarters shall file a return with the Department as | 23 |
| required by Section 2f
and shall make payments to the | 24 |
| Department on or before the 7th, 15th, 22nd and
last day of the | 25 |
| month during which the liability is incurred. Each payment
| 26 |
| shall be in an amount equal to 22.5% of the taxpayer's actual |
|
|
|
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| liability for the
month or 25% of the taxpayer's liability for | 2 |
| the same calendar month of the
preceding year. The amount of | 3 |
| the quarter monthly payments shall be credited
against the | 4 |
| final tax liability of the taxpayer's return for that month | 5 |
| filed
under this Section or Section 2f, as the case may be. | 6 |
| Once applicable, the
requirement of the making of quarter | 7 |
| monthly payments to the Department
pursuant to this paragraph | 8 |
| shall continue until the taxpayer's average monthly
prepaid tax | 9 |
| collections during the preceding 4 complete calendar quarters
| 10 |
| (excluding the month of highest liability and the month of | 11 |
| lowest liability) is
less than $19,000 or until such taxpayer's | 12 |
| average monthly liability to the
Department as computed for | 13 |
| each calendar quarter of the 4 preceding complete
calendar | 14 |
| quarters is less than $20,000. If any such quarter monthly | 15 |
| payment is
not paid at the time or in the amount required, the | 16 |
| taxpayer shall be liable
for penalties and interest on such | 17 |
| difference, except insofar as the taxpayer
has previously made | 18 |
| payments for that month in excess of the minimum payments
| 19 |
| previously due.
| 20 |
| If any payment provided for in this Section exceeds
the | 21 |
| taxpayer's liabilities under this Act, the Use Tax Act, the | 22 |
| Service
Occupation Tax Act and the Service Use Tax Act, as | 23 |
| shown on an original
monthly return, the Department shall, if | 24 |
| requested by the taxpayer, issue to
the taxpayer a credit | 25 |
| memorandum no later than 30 days after the date of
payment. The | 26 |
| credit evidenced by such credit memorandum may
be assigned by |
|
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| the taxpayer to a similar taxpayer under this Act, the
Use Tax | 2 |
| Act, the Service Occupation Tax Act or the Service Use Tax Act, | 3 |
| in
accordance with reasonable rules and regulations to be | 4 |
| prescribed by the
Department. If no such request is made, the | 5 |
| taxpayer may credit such excess
payment against tax liability | 6 |
| subsequently to be remitted to the Department
under this Act, | 7 |
| the Use Tax Act, the Service Occupation Tax Act or the
Service | 8 |
| Use Tax Act, in accordance with reasonable rules and | 9 |
| regulations
prescribed by the Department. If the Department | 10 |
| subsequently determined
that all or any part of the credit | 11 |
| taken was not actually due to the
taxpayer, the taxpayer's 2.1% | 12 |
| and 1.75% vendor's discount shall be reduced
by 2.1% or 1.75% | 13 |
| of the difference between the credit taken and that
actually | 14 |
| due, and that taxpayer shall be liable for penalties and | 15 |
| interest
on such difference.
| 16 |
| If a retailer of motor fuel is entitled to a credit under | 17 |
| Section 2d of
this Act which exceeds the taxpayer's liability | 18 |
| to the Department under
this Act for the month which the | 19 |
| taxpayer is filing a return, the
Department shall issue the | 20 |
| taxpayer a credit memorandum for the excess.
| 21 |
| Beginning January 1, 1990, each month the Department shall | 22 |
| pay into
the Local Government Tax Fund, a special fund in the | 23 |
| State treasury which
is hereby created, the net revenue | 24 |
| realized for the preceding month from
the 1% tax on sales of | 25 |
| food for human consumption which is to be consumed
off the | 26 |
| premises where it is sold (other than alcoholic beverages, soft
|
|
|
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| drinks and food which has been prepared for immediate | 2 |
| consumption) and
prescription and nonprescription medicines, | 3 |
| drugs, medical appliances and
insulin, urine testing | 4 |
| materials, syringes and needles used by diabetics.
| 5 |
| Beginning January 1, 1990, each month the Department shall | 6 |
| pay into
the County and Mass Transit District Fund, a special | 7 |
| fund in the State
treasury which is hereby created, 4% of the | 8 |
| net revenue realized
for the preceding month from the 6.25% | 9 |
| general rate.
| 10 |
| Beginning August 1, 2000, each
month the Department shall | 11 |
| pay into the
County and Mass Transit District Fund 20% of the | 12 |
| net revenue realized for the
preceding month from the 1.25% | 13 |
| rate on the selling price of motor fuel and
gasohol. Beginning | 14 |
| September 1, 2010, each month the Department shall pay into the | 15 |
| County and Mass Transit District Fund 20% of the net revenue | 16 |
| realized for the preceding month from the 1.25% rate on the | 17 |
| selling price of sales tax holiday items.
| 18 |
| Beginning January 1, 1990, each month the Department shall | 19 |
| pay into
the Local Government Tax Fund 16% of the net revenue | 20 |
| realized for the
preceding month from the 6.25% general rate on | 21 |
| the selling price of
tangible personal property.
| 22 |
| Beginning August 1, 2000, each
month the Department shall | 23 |
| pay into the
Local Government Tax Fund 80% of the net revenue | 24 |
| realized for the preceding
month from the 1.25% rate on the | 25 |
| selling price of motor fuel and gasohol. Beginning September 1, | 26 |
| 2010, each month the Department shall pay into the Local |
|
|
|
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| Government Tax Fund 80% of the net revenue realized for the | 2 |
| preceding month from the 1.25% rate on the selling price of | 3 |
| sales tax holiday items.
| 4 |
| Beginning October 1, 2009, each month the Department shall | 5 |
| pay into the Capital Projects Fund an amount that is equal to | 6 |
| an amount estimated by the Department to represent 80% of the | 7 |
| net revenue realized for the preceding month from the sale of | 8 |
| candy, grooming and hygiene products, and soft drinks that had | 9 |
| been taxed at a rate of 1% prior to September 1, 2009 but that | 10 |
| is now taxed at 6.25%. | 11 |
| Of the remainder of the moneys received by the Department | 12 |
| pursuant
to this Act, (a) 1.75% thereof shall be paid into the | 13 |
| Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on | 14 |
| and after July 1, 1989,
3.8% thereof shall be paid into the | 15 |
| Build Illinois Fund; provided, however,
that if in any fiscal | 16 |
| year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case | 17 |
| may be, of the moneys received by the Department and required | 18 |
| to
be paid into the Build Illinois Fund pursuant to this Act, | 19 |
| Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax | 20 |
| Act, and Section 9 of the
Service Occupation Tax Act, such Acts | 21 |
| being hereinafter called the "Tax
Acts" and such aggregate of | 22 |
| 2.2% or 3.8%, as the case may be, of moneys
being hereinafter | 23 |
| called the "Tax Act Amount", and (2) the amount
transferred to | 24 |
| the Build Illinois Fund from the State and Local Sales Tax
| 25 |
| Reform Fund shall be less than the Annual Specified Amount (as | 26 |
| hereinafter
defined), an amount equal to the difference shall |
|
|
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| be immediately paid into
the Build Illinois Fund from other | 2 |
| moneys received by the Department
pursuant to the Tax Acts; the | 3 |
| "Annual Specified Amount" means the amounts
specified below for | 4 |
| fiscal years 1986 through 1993:
|
|
5 | | Fiscal Year |
Annual Specified Amount |
|
6 | | 1986 |
$54,800,000 |
|
7 | | 1987 |
$76,650,000 |
|
8 | | 1988 |
$80,480,000 |
|
9 | | 1989 |
$88,510,000 |
|
10 | | 1990 |
$115,330,000 |
|
11 | | 1991 |
$145,470,000 |
|
12 | | 1992 |
$182,730,000 |
|
13 | | 1993 |
$206,520,000; |
|
14 |
| and means the Certified Annual Debt Service Requirement (as | 15 |
| defined in
Section 13 of the Build Illinois Bond Act) or the | 16 |
| Tax Act Amount, whichever
is greater, for fiscal year 1994 and | 17 |
| each fiscal year thereafter; and
further provided, that if on | 18 |
| the last business day of any month the sum of
(1) the Tax Act | 19 |
| Amount required to be deposited into the Build Illinois
Bond | 20 |
| Account in the Build Illinois Fund during such month and (2) | 21 |
| the
amount transferred to the Build Illinois Fund from the | 22 |
| State and Local
Sales Tax Reform Fund shall have been less than | 23 |
| 1/12 of the Annual
Specified Amount, an amount equal to the | 24 |
| difference shall be immediately
paid into the Build Illinois | 25 |
| Fund from other moneys received by the
Department pursuant to | 26 |
| the Tax Acts; and, further provided, that in no
event shall the |
|
|
|
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| 1 |
| payments required under the preceding proviso result in
| 2 |
| aggregate payments into the Build Illinois Fund pursuant to | 3 |
| this 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 | 5 |
| such fiscal year. The amounts payable
into the Build Illinois | 6 |
| Fund under clause (b) of the first sentence in this
paragraph | 7 |
| shall be payable only until such time as the aggregate amount | 8 |
| on
deposit under each trust indenture securing Bonds issued and | 9 |
| outstanding
pursuant to the Build Illinois Bond Act is | 10 |
| sufficient, taking into account
any future investment income, | 11 |
| to fully provide, in accordance with such
indenture, for the | 12 |
| defeasance of or the payment of the principal of,
premium, if | 13 |
| any, and interest on the Bonds secured by such indenture and on
| 14 |
| any Bonds expected to be issued thereafter and all fees and | 15 |
| costs payable
with respect thereto, all as certified by the | 16 |
| Director of the Bureau of the
Budget (now Governor's Office of | 17 |
| Management and Budget). If on the last
business day of any | 18 |
| month in which Bonds are
outstanding pursuant to the Build | 19 |
| Illinois Bond Act, the aggregate of
moneys deposited in the | 20 |
| Build Illinois Bond Account in the Build Illinois
Fund in such | 21 |
| month shall be less than the amount required to be transferred
| 22 |
| in such month from the Build Illinois Bond Account to the Build | 23 |
| Illinois
Bond Retirement and Interest Fund pursuant to Section | 24 |
| 13 of the Build
Illinois Bond Act, an amount equal to such | 25 |
| deficiency shall be immediately
paid from other moneys received | 26 |
| by the Department pursuant to the Tax Acts
to the Build |
|
|
|
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| 1 |
| Illinois Fund; provided, however, that any amounts paid to the
| 2 |
| Build Illinois Fund in any fiscal year pursuant to this | 3 |
| sentence shall be
deemed to constitute payments pursuant to | 4 |
| clause (b) of the first sentence
of this paragraph and shall | 5 |
| reduce the amount otherwise payable for such
fiscal year | 6 |
| pursuant to that clause (b). The moneys received by the
| 7 |
| Department pursuant to this Act and required to be deposited | 8 |
| into the Build
Illinois Fund are subject to the pledge, claim | 9 |
| and charge set forth in
Section 12 of the Build Illinois Bond | 10 |
| Act.
| 11 |
| Subject to payment of amounts into the Build Illinois Fund | 12 |
| as provided in
the preceding paragraph or in any amendment | 13 |
| thereto hereafter enacted, the
following specified monthly | 14 |
| installment of the amount requested in the
certificate of the | 15 |
| Chairman of the Metropolitan Pier and Exposition
Authority | 16 |
| provided under Section 8.25f of the State Finance Act, but not | 17 |
| in
excess of sums designated as "Total Deposit", shall be | 18 |
| deposited in the
aggregate from collections under Section 9 of | 19 |
| the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | 20 |
| 9 of the Service Occupation Tax Act, and
Section 3 of the | 21 |
| Retailers' Occupation Tax Act into the McCormick Place
| 22 |
| Expansion Project Fund in the specified fiscal years.
|
|
23 | | Fiscal Year |
|
Total Deposit |
|
24 | | 1993 |
|
$0 |
|
25 | | 1994 |
|
53,000,000 |
|
|
|
|
|
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|
| 1 | | 1995 |
|
58,000,000 |
|
2 | | 1996 |
|
61,000,000 |
|
3 | | 1997 |
|
64,000,000 |
|
4 | | 1998 |
|
68,000,000 |
|
5 | | 1999 |
|
71,000,000 |
|
6 | | 2000 |
|
75,000,000 |
|
7 | | 2001 |
|
80,000,000 |
|
8 | | 2002 |
|
93,000,000 |
|
9 | | 2003 |
|
99,000,000 |
|
10 | | 2004 |
|
103,000,000 |
|
11 | | 2005 |
|
108,000,000 |
|
12 | | 2006 |
|
113,000,000 |
|
13 | | 2007 |
|
119,000,000 |
|
14 | | 2008 |
|
126,000,000 |
|
15 | | 2009 |
|
132,000,000 |
|
16 | | 2010 |
|
139,000,000 |
|
17 | | 2011 |
|
146,000,000 |
|
18 | | 2012 |
|
153,000,000 |
|
19 | | 2013 |
|
161,000,000 |
|
20 | | 2014 |
|
170,000,000 |
|
21 | | 2015 |
|
179,000,000 |
|
22 | | 2016 |
|
189,000,000 |
|
23 | | 2017 |
|
199,000,000 |
|
24 | | 2018 |
|
210,000,000 |
|
25 | | 2019 |
|
221,000,000 |
|
26 | | 2020 |
|
233,000,000 |
|
|
|
|
|
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|
| 1 | | 2021 |
|
246,000,000 |
|
2 | | 2022 |
|
260,000,000 |
|
3 | | 2023 and |
|
275,000,000 |
|
4 | | each fiscal year | | |
|
5 | | thereafter that bonds | | |
|
6 | | are outstanding under | | |
|
7 | | Section 13.2 of the | | |
|
8 | | Metropolitan Pier and | | |
|
9 | | Exposition Authority Act, | | |
|
10 | | but not after fiscal year 2042. | | |
|
11 |
| Beginning July 20, 1993 and in each month of each fiscal | 12 |
| year thereafter,
one-eighth of the amount requested in the | 13 |
| certificate of the Chairman of
the Metropolitan Pier and | 14 |
| Exposition Authority for that fiscal year, less
the amount | 15 |
| deposited into the McCormick Place Expansion Project Fund by | 16 |
| the
State Treasurer in the respective month under subsection | 17 |
| (g) of Section 13
of the Metropolitan Pier and Exposition | 18 |
| Authority Act, plus cumulative
deficiencies in the deposits | 19 |
| required under this Section for previous
months and years, | 20 |
| shall be deposited into the McCormick Place Expansion
Project | 21 |
| Fund, until the full amount requested for the fiscal year, but | 22 |
| not
in excess of the amount specified above as "Total Deposit", | 23 |
| has been deposited.
| 24 |
| Subject to payment of amounts into the Build Illinois Fund | 25 |
| and the
McCormick Place Expansion Project Fund pursuant to the | 26 |
| preceding paragraphs
or in any amendments
thereto hereafter |
|
|
|
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|
| 1 |
| enacted, beginning July 1, 1993, the Department shall each
| 2 |
| month pay into the Illinois Tax Increment Fund 0.27% of 80% of | 3 |
| the net revenue
realized for the preceding month from the 6.25% | 4 |
| general rate on the selling
price of tangible personal | 5 |
| property.
| 6 |
| Subject to payment of amounts into the Build Illinois Fund | 7 |
| and the
McCormick Place Expansion Project Fund pursuant to the | 8 |
| preceding paragraphs or in any
amendments thereto hereafter | 9 |
| enacted, beginning with the receipt of the first
report of | 10 |
| taxes paid by an eligible business and continuing for a 25-year
| 11 |
| period, the Department shall each month pay into the Energy | 12 |
| Infrastructure
Fund 80% of the net revenue realized from the | 13 |
| 6.25% general rate on the
selling price of Illinois-mined coal | 14 |
| that was sold to an eligible business.
For purposes of this | 15 |
| paragraph, the term "eligible business" means a new
electric | 16 |
| generating facility certified pursuant to Section 605-332 of | 17 |
| the
Department of Commerce and Economic Opportunity
Law of the | 18 |
| Civil Administrative Code of Illinois.
| 19 |
| Of the remainder of the moneys received by the Department | 20 |
| pursuant to
this Act, 75% thereof shall be paid into the State | 21 |
| Treasury and 25% shall
be reserved in a special account and | 22 |
| used only for the transfer to the
Common School Fund as part of | 23 |
| the monthly transfer from the General Revenue
Fund in | 24 |
| accordance with Section 8a of the State Finance Act.
| 25 |
| The Department may, upon separate written notice to a | 26 |
| taxpayer,
require the taxpayer to prepare and file with the |
|
|
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| 1 |
| Department on a form
prescribed by the Department within not | 2 |
| less than 60 days after receipt
of the notice an annual | 3 |
| information return for the tax year specified in
the notice. | 4 |
| Such annual return to the Department shall include a
statement | 5 |
| of gross receipts as shown by the retailer's last Federal | 6 |
| income
tax return. If the total receipts of the business as | 7 |
| reported in the
Federal income tax return do not agree with the | 8 |
| gross receipts reported to
the Department of Revenue for the | 9 |
| same period, the retailer shall attach
to his annual return a | 10 |
| schedule showing a reconciliation of the 2
amounts and the | 11 |
| reasons for the difference. The retailer's annual
return to the | 12 |
| Department shall also disclose the cost of goods sold by
the | 13 |
| retailer during the year covered by such return, opening and | 14 |
| closing
inventories of such goods for such year, costs of goods | 15 |
| used from stock
or taken from stock and given away by the | 16 |
| retailer during such year,
payroll information of the | 17 |
| retailer's business during such year and any
additional | 18 |
| reasonable information which the Department deems would be
| 19 |
| helpful in determining the accuracy of the monthly, quarterly | 20 |
| or annual
returns filed by such retailer as provided for in | 21 |
| this Section.
| 22 |
| If the annual information return required by this Section | 23 |
| is not
filed when and as required, the taxpayer shall be liable | 24 |
| as follows:
| 25 |
| (i) Until January 1, 1994, the taxpayer shall be liable
| 26 |
| for a penalty equal to 1/6 of 1% of the tax due from such |
|
|
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| 1 |
| taxpayer under
this Act during the period to be covered by | 2 |
| the annual return for each
month or fraction of a month | 3 |
| until such return is filed as required, the
penalty to be | 4 |
| assessed and collected in the same manner as any other
| 5 |
| penalty provided for in this Act.
| 6 |
| (ii) On and after January 1, 1994, the taxpayer shall | 7 |
| be
liable for a penalty as described in Section 3-4 of the | 8 |
| Uniform Penalty and
Interest Act.
| 9 |
| The chief executive officer, proprietor, owner or highest | 10 |
| ranking
manager shall sign the annual return to certify the | 11 |
| accuracy of the
information contained therein. Any person who | 12 |
| willfully signs the
annual return containing false or | 13 |
| inaccurate information shall be guilty
of perjury and punished | 14 |
| accordingly. The annual return form prescribed
by the | 15 |
| Department shall include a warning that the person signing the
| 16 |
| return may be liable for perjury.
| 17 |
| The provisions of this Section concerning the filing of an | 18 |
| annual
information return do not apply to a retailer who is not | 19 |
| required to
file an income tax return with the United States | 20 |
| Government.
| 21 |
| As soon as possible after the first day of each month, upon | 22 |
| certification
of the Department of Revenue, the Comptroller | 23 |
| shall order transferred and
the Treasurer shall transfer from | 24 |
| the General Revenue Fund to the Motor
Fuel Tax Fund an amount | 25 |
| equal to 1.7% of 80% of the net revenue realized
under this Act | 26 |
| for the second preceding
month.
Beginning April 1, 2000, this |
|
|
|
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| transfer is no longer required
and shall not be made.
| 2 |
| Net revenue realized for a month shall be the revenue | 3 |
| collected by the
State pursuant to this Act, less the amount | 4 |
| paid out during that month as
refunds to taxpayers for | 5 |
| overpayment of liability.
| 6 |
| For greater simplicity of administration, manufacturers, | 7 |
| importers
and wholesalers whose products are sold at retail in | 8 |
| Illinois by
numerous retailers, and who wish to do so, may | 9 |
| assume the responsibility
for accounting and paying to the | 10 |
| Department all tax accruing under this
Act with respect to such | 11 |
| sales, if the retailers who are affected do not
make written | 12 |
| objection to the Department to this arrangement.
| 13 |
| Any person who promotes, organizes, provides retail | 14 |
| selling space for
concessionaires or other types of sellers at | 15 |
| the Illinois State Fair, DuQuoin
State Fair, county fairs, | 16 |
| local fairs, art shows, flea markets and similar
exhibitions or | 17 |
| events, including any transient merchant as defined by Section | 18 |
| 2
of the Transient Merchant Act of 1987, is required to file a | 19 |
| report with the
Department providing the name of the merchant's | 20 |
| business, the name of the
person or persons engaged in | 21 |
| merchant's business, the permanent address and
Illinois | 22 |
| Retailers Occupation Tax Registration Number of the merchant, | 23 |
| the
dates and location of the event and other reasonable | 24 |
| information that the
Department may require. The report must be | 25 |
| filed not later than the 20th day
of the month next following | 26 |
| the month during which the event with retail sales
was held. |
|
|
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|
| 1 |
| Any person who fails to file a report required by this Section
| 2 |
| commits a business offense and is subject to a fine not to | 3 |
| exceed $250.
| 4 |
| Any person engaged in the business of selling tangible | 5 |
| personal
property at retail as a concessionaire or other type | 6 |
| of seller at the
Illinois State Fair, county fairs, art shows, | 7 |
| flea markets and similar
exhibitions or events, or any | 8 |
| transient merchants, as defined by Section 2
of the Transient | 9 |
| Merchant Act of 1987, may be required to make a daily report
of | 10 |
| the amount of such sales to the Department and to make a daily | 11 |
| payment of
the full amount of tax due. The Department shall | 12 |
| impose this
requirement when it finds that there is a | 13 |
| significant risk of loss of
revenue to the State at such an | 14 |
| exhibition or event. Such a finding
shall be based on evidence | 15 |
| that a substantial number of concessionaires
or other sellers | 16 |
| who are not residents of Illinois will be engaging in
the | 17 |
| business of selling tangible personal property at retail at the
| 18 |
| exhibition or event, or other evidence of a significant risk of | 19 |
| loss of revenue
to the State. The Department shall notify | 20 |
| concessionaires and other sellers
affected by the imposition of | 21 |
| this requirement. In the absence of
notification by the | 22 |
| Department, the concessionaires and other sellers
shall file | 23 |
| their returns as otherwise required in this Section.
| 24 |
| (Source: P.A. 95-331, eff. 8-21-07; 96-34, eff. 7-13-09; 96-38, | 25 |
| eff. 7-13-09.)
| 26 |
| Section 99. Effective date. This Act takes effect upon |
|
|
|
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| 1 |
| becoming law.
|
|