Full Text of SB3367 96th General Assembly
SB3367 96TH GENERAL ASSEMBLY
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96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010 SB3367
Introduced 2/10/2010, by Sen. Louis S. Viverito SYNOPSIS AS INTRODUCED: |
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Amends the Retailers' Occupation Tax Act. Makes a technical change in a
Section concerning the rate of tax.
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A BILL FOR
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SB3367 |
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LRB096 20555 HLH 36242 b |
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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 Retailers' Occupation Tax Act is amended by | 5 |
| changing Section 2-10 as follows:
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| (35 ILCS 120/2-10)
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| Sec. 2-10. Rate of tax. Unless otherwise provided in this | 8 |
| Section,
the the tax imposed by this Act is at the rate of | 9 |
| 6.25% of gross receipts
from sales of tangible personal | 10 |
| property made in the course of business.
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| Beginning on July 1, 2000 and through December 31, 2000, | 12 |
| with respect to
motor fuel, as defined in Section 1.1 of the | 13 |
| Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of | 14 |
| the Use Tax Act, the tax is
imposed at the rate of 1.25%.
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| Within 14 days after the effective date of this amendatory | 16 |
| Act of the 91st
General Assembly, each retailer of motor fuel | 17 |
| and gasohol shall cause the
following notice to be posted in a | 18 |
| prominently visible place on each retail
dispensing device that | 19 |
| is used to dispense motor
fuel or gasohol in the State of | 20 |
| Illinois: "As of July 1, 2000, the State of
Illinois has | 21 |
| eliminated the State's share of sales tax on motor fuel and
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| gasohol through December 31, 2000. The price on this pump | 23 |
| should reflect the
elimination of the tax." The notice shall be |
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| printed in bold print on a sign
that is no smaller than 4 | 2 |
| inches by 8 inches. The sign shall be clearly
visible to | 3 |
| customers. Any retailer who fails to post or maintain a | 4 |
| required
sign through December 31, 2000 is guilty of a petty | 5 |
| offense for which the fine
shall be $500 per day per each | 6 |
| retail premises where a violation occurs.
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| With respect to gasohol, as defined in the Use Tax Act, the | 8 |
| tax imposed
by this Act applies to (i) 70% of the proceeds of | 9 |
| sales made on or after
January 1, 1990, and before July 1, | 10 |
| 2003, (ii) 80% of the proceeds of
sales made on or after July | 11 |
| 1, 2003 and on or before December 31,
2013, and (iii) 100% of | 12 |
| the proceeds of sales
made thereafter.
If, at any time, | 13 |
| however, the tax under this Act on sales of gasohol, as
defined | 14 |
| in
the Use Tax Act, is imposed at the rate of 1.25%, then the
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| tax imposed by this Act applies to 100% of the proceeds of | 16 |
| sales of gasohol
made during that time.
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| With respect to majority blended ethanol fuel, as defined | 18 |
| in the Use Tax Act,
the
tax
imposed by this Act does not apply | 19 |
| to the proceeds of sales made on or after
July 1, 2003 and on or | 20 |
| before December 31, 2013 but applies to 100% of the
proceeds of | 21 |
| sales made thereafter.
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| With respect to biodiesel blends, as defined in the Use Tax | 23 |
| Act, with no less
than 1% and no
more than 10% biodiesel, the | 24 |
| tax imposed by this Act
applies to (i) 80% of the proceeds of | 25 |
| sales made on or after July 1, 2003
and on or before December | 26 |
| 31, 2013 and (ii) 100% of the
proceeds of sales made |
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| thereafter.
If, at any time, however, the tax under this Act on | 2 |
| sales of biodiesel blends,
as
defined in the Use Tax Act, with | 3 |
| no less than 1% and no more than 10% biodiesel
is imposed at | 4 |
| the rate of 1.25%, then the
tax imposed by this Act applies to | 5 |
| 100% of the proceeds of sales of biodiesel
blends with no less | 6 |
| than 1% and no more than 10% biodiesel
made
during that time.
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| With respect to 100% biodiesel, as defined in the Use Tax | 8 |
| Act, and biodiesel
blends, as defined in the Use Tax Act, with
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| more than 10% but no more than 99% biodiesel, the tax imposed | 10 |
| by this Act
does not apply to the proceeds of sales made on or | 11 |
| after July 1, 2003
and on or before December 31, 2013 but | 12 |
| applies to 100% of the
proceeds of sales made thereafter.
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| With respect to food for human consumption that is to be | 14 |
| consumed off the
premises where it is sold (other than | 15 |
| alcoholic beverages, soft drinks, and
food that has been | 16 |
| prepared for immediate consumption) and prescription and
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| nonprescription medicines, drugs, medical appliances, | 18 |
| modifications to a motor
vehicle for the purpose of rendering | 19 |
| it usable by a disabled person, and
insulin, urine testing | 20 |
| materials, syringes, and needles used by diabetics, for
human | 21 |
| use, the tax is imposed at the rate of 1%. For the purposes of | 22 |
| this
Section, until September 1, 2009: the term "soft drinks" | 23 |
| means any complete, finished, ready-to-use,
non-alcoholic | 24 |
| drink, whether carbonated or not, including but not limited to
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| soda water, cola, fruit juice, vegetable juice, carbonated | 26 |
| water, and all other
preparations commonly known as soft drinks |
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| of whatever kind or description that
are contained in any | 2 |
| closed or sealed bottle, can, carton, or container,
regardless | 3 |
| of size; but "soft drinks" does not include coffee, tea, | 4 |
| non-carbonated
water, infant formula, milk or milk products as | 5 |
| defined in the Grade A
Pasteurized Milk and Milk Products Act, | 6 |
| or drinks containing 50% or more
natural fruit or vegetable | 7 |
| juice.
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| Notwithstanding any other provisions of this
Act, | 9 |
| beginning September 1, 2009, "soft drinks" means non-alcoholic | 10 |
| beverages that contain natural or artificial sweeteners. "Soft | 11 |
| drinks" do not include beverages that contain milk or milk | 12 |
| products, soy, rice or similar milk substitutes, or greater | 13 |
| than 50% of vegetable or fruit juice by volume. | 14 |
| Until August 1, 2009, and notwithstanding any other | 15 |
| provisions of this
Act, "food for human consumption that is to | 16 |
| be consumed off the premises where
it is sold" includes all | 17 |
| food sold through a vending machine, except soft
drinks , and | 18 |
| food products that are dispensed hot from a vending machine,
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| regardless of the location of the vending machine. Beginning | 20 |
| August 1, 2009, and notwithstanding any other provisions of | 21 |
| this Act, "food for human consumption that is to be consumed | 22 |
| off the premises where it is sold" includes all food sold | 23 |
| through a vending machine, except soft drinks, candy, and food | 24 |
| products that are dispensed hot from a vending machine, | 25 |
| regardless of the location of the vending machine.
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| Notwithstanding any other provisions of this
Act, |
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| beginning September 1, 2009, "food for human consumption that | 2 |
| is to be consumed off the premises where
it is sold" does not | 3 |
| include candy. For purposes of this Section, "candy" means a | 4 |
| preparation of sugar, honey, or other natural or artificial | 5 |
| sweeteners in combination with chocolate, fruits, nuts or other | 6 |
| ingredients or flavorings in the form of bars, drops, or | 7 |
| pieces. "Candy" does not include any preparation that contains | 8 |
| flour or requires refrigeration. | 9 |
| Notwithstanding any other provisions of this
Act, | 10 |
| beginning September 1, 2009, "nonprescription medicines and | 11 |
| drugs" does not include grooming and hygiene products. For | 12 |
| purposes of this Section, "grooming and hygiene products" | 13 |
| includes, but is not limited to, soaps and cleaning solutions, | 14 |
| shampoo, toothpaste, mouthwash, antiperspirants, and sun tan | 15 |
| lotions and screens, unless those products are available by | 16 |
| prescription only, regardless of whether the products meet the | 17 |
| definition of "over-the-counter-drugs". For the purposes of | 18 |
| this paragraph, "over-the-counter-drug" means a drug for human | 19 |
| use that contains a label that identifies the product as a drug | 20 |
| as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" | 21 |
| label includes: | 22 |
| (A) A "Drug Facts" panel; or | 23 |
| (B) A statement of the "active ingredient(s)" with a | 24 |
| list of those ingredients contained in the compound, | 25 |
| substance or preparation.
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| (Source: P.A. 96-34, eff. 7-13-09; 96-37, eff. 7-13-09; 96-38, |
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| eff. 7-13-09; revised 8-20-09.)
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