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90_HB2204
35 ILCS 110/3c from Ch. 120, par. 439.33c
Amends the Service Use Tax. Makes technical changes in
the Section concerning corporations, limited liability
companies, societies, associations, foundations, or
institutions organized and operated exclusively for
educational purposes.
LRB9000110KRpk
LRB9000110KRpk
1 AN ACT to amend the Service Use Tax Act by changing
2 Section 3c.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Service Use Tax Act is amended by
6 changing Section 3c as follows:
7 (35 ILCS 110/3c) (from Ch. 120, par. 439.33c)
8 Sec. 3c. For purposes of this Act, a corporation,
9 limited liability company, society, association, foundation,
10 or institution organized and operated exclusively for
11 educational purposes shall include: all tax-supported public
12 schools; private schools that which offer systematic
13 instruction in useful branches of learning by methods common
14 to public schools and that which compare favorably in their
15 scope and intensity with the course of study presented in
16 tax-supported schools; vocational or technical schools or
17 institutes organized and operated exclusively to provide a
18 course of study of not less than 6 weeks duration and
19 designed to prepare individuals to follow a trade or to
20 pursue a manual, technical, mechanical, industrial, business,
21 or commercial occupation.
22 However, a corporation, limited liability company,
23 society, association, foundation, or institution organized
24 and operated for the purpose of offering professional, trade,
25 or business seminars of short duration, self-improvement or
26 personality development courses, courses that which are
27 avocational or recreational in nature, courses pursued
28 entirely by open circuit television or radio, correspondence
29 courses, or courses that which do not provide specialized
30 training with a specific vocational or technical field shall
31 not be considered to be organized and operated exclusively
-2- LRB9000110KRpk
1 for educational purposes.
2 (Source: P.A. 88-480.)