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90_SB1508enr
235 ILCS 5/8-1 from Ch. 43, par. 158
Amends the Liquor Control Act of 1934. Provides that
alcoholic cider shall be taxed at the rate of 7 cents per
gallon (now taxed as wine at the rate of 23 cents per
gallon). Effective July 1, 1998.
LRB9011543LDdvA
SB1508 Enrolled LRB9011543LDdvA
1 AN ACT to amend the Liquor Control Act of 1934 by
2 changing Section 8-1.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Liquor Control Act of 1934 is amended by
6 changing Section 8-1 as follows:
7 (235 ILCS 5/8-1) (from Ch. 43, par. 158)
8 Sec. 8-1. A tax is imposed upon the privilege of
9 engaging in business as a manufacturer or as an importing
10 distributor of alcoholic liquor other than beer at the rate
11 of 7¢ per gallon for cider containing not less than 0.5%
12 alcohol by volume nor more than 7% alcohol by volume, 23¢ per
13 gallon for wine containing 14% or less of alcohol by volume
14 other than cider containing less than 7% alcohol by volume,
15 60¢ per gallon for wine containing more than 14% of alcohol
16 by volume, and $2.00 per gallon on alcohol and spirits
17 manufactured and sold or used by such manufacturer, or as
18 agent for any other person, or sold or used by such importing
19 distributor, or as agent for any other person. A tax is
20 imposed upon the privilege of engaging in business as a
21 manufacturer of beer or as an importing distributor of beer
22 at the rate of 7¢ per gallon on all beer manufactured and
23 sold or used by such manufacturer, or as agent for any other
24 person, or sold or used by such importing distributor, or as
25 agent for any other person. Any brewer manufacturing beer in
26 this State shall be entitled to and given a credit or refund
27 of 75% of the tax imposed on each gallon of beer up to 4.9
28 million gallons per year in any given calendar year for tax
29 paid or payable on beer produced and sold in the State of
30 Illinois.
31 For the purpose of this Section, "cider" means any
SB1508 Enrolled -2- LRB9011543LDdvA
1 alcoholic beverage obtained by the alcohol fermentation of
2 the juice of apples or pears including, but not limited to,
3 flavored, sparkling, or carbonated cider.
4 The credit or refund created by this Act shall apply to
5 all beer taxes in the calendar years 1982 through 1986.
6 A tax at the rate of 1¢ per gallon on beer and 48¢ per
7 gallon on alcohol and spirits is also imposed upon the
8 privilege of engaging in business as a retailer or as a
9 distributor who is not also an importing distributor with
10 respect to all beer and all alcohol and spirits owned or
11 possessed by such retailer or distributor when this
12 amendatory Act of 1969 becomes effective, and with respect to
13 which the additional tax imposed by this amendatory Act upon
14 manufacturers and importing distributors does not apply.
15 Retailers and distributors who are subject to the additional
16 tax imposed by this paragraph of this Section shall be
17 required to inventory such alcoholic liquor and to pay this
18 additional tax in a manner prescribed by the Department.
19 The provisions of this Section shall be construed to
20 apply to any importing distributor engaging in business in
21 this State, whether licensed or not.
22 However, such tax is not imposed upon any such business
23 as to any alcoholic liquor shipped outside Illinois by an
24 Illinois licensed manufacturer or importing distributor, nor
25 as to any alcoholic liquor delivered in Illinois by an
26 Illinois licensed manufacturer or importing distributor to a
27 purchaser for immediate transportation by the purchaser to
28 another state into which the purchaser has a legal right,
29 under the laws of such state, to import such alcoholic
30 liquor, nor as to any alcoholic liquor other than beer sold
31 by one Illinois licensed manufacturer or importing
32 distributor to another Illinois licensed manufacturer or
33 importing distributor to the extent to which the sale of
34 alcoholic liquor other than beer by one Illinois licensed
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1 manufacturer or importing distributor to another Illinois
2 licensed manufacturer or importing distributor is authorized
3 by the licensing provisions of this Act, nor to alcoholic
4 liquor whether manufactured in or imported into this State
5 when sold to a "non-beverage user" licensed by the State for
6 use in the manufacture of any of the following when they are
7 unfit for beverage purposes:
8 Patent and proprietary medicines and medicinal,
9 antiseptic, culinary and toilet preparations;
10 Flavoring extracts and syrups and food products;
11 Scientific, industrial and chemical products, excepting
12 denatured alcohol;
13 Or for scientific, chemical, experimental or mechanical
14 purposes;
15 Nor is the tax imposed upon the privilege of engaging in
16 any business in interstate commerce or otherwise, which
17 business may not, under the Constitution and Statutes of the
18 United States, be made the subject of taxation by this State.
19 The tax herein imposed shall be in addition to all other
20 occupation or privilege taxes imposed by the State of
21 Illinois or political subdivision thereof.
22 If any alcoholic liquor manufactured in or imported into
23 this State is sold to a licensed manufacturer or importing
24 distributor by a licensed manufacturer or importing
25 distributor to be used solely as an ingredient in the
26 manufacture of any beverage for human consumption, the tax
27 imposed upon such purchasing manufacturer or importing
28 distributor shall be reduced by the amount of the taxes which
29 have been paid by the selling manufacturer or importing
30 distributor under this Act as to such alcoholic liquor so
31 used to the Department of Revenue.
32 If any person received any alcoholic liquors from a
33 manufacturer or importing distributor, with respect to which
34 alcoholic liquors no tax is imposed under this Article, and
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1 such alcoholic liquor shall thereafter be disposed of in such
2 manner or under such circumstances as may cause the same to
3 become the base for the tax imposed by this Article, such
4 person shall make the same reports and returns, pay the same
5 taxes and be subject to all other provisions of this Article
6 relating to manufacturers and importing distributors.
7 Nothing in this Article shall be construed to require the
8 payment to the Department of the taxes imposed by this
9 Article more than once with respect to any quantity of
10 alcoholic liquor sold or used within this State.
11 No tax is imposed by this Act on sales of alcoholic
12 liquor by Illinois licensed foreign importers to Illinois
13 licensed importing distributors.
14 (Source: P.A. 86-654.)
15 Section 99. Effective date. This Act takes effect July
16 1, 1998.