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Public Act 093-1033 |
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AN ACT in relation to vehicles.
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Be it enacted by the People of the State of Illinois, | ||||
represented in the General Assembly:
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(35 ILCS 5/215 rep.)
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Section 5. The Illinois Income Tax Act is amended by | ||||
repealing Section 215. | ||||
Section 10. The Use Tax Act is amended by changing Sections | ||||
3-5 and 3-61 as follows:
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(35 ILCS 105/3-5) (from Ch. 120, par. 439.3-5)
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Sec. 3-5. Exemptions. Use of the following tangible | ||||
personal property
is exempt from the tax imposed by this Act:
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(1) Personal property purchased from a corporation, | ||||
society, association,
foundation, institution, or | ||||
organization, other than a limited liability
company, that is | ||||
organized and operated as a not-for-profit service enterprise
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for the benefit of persons 65 years of age or older if the | ||||
personal property
was not purchased by the enterprise for the | ||||
purpose of resale by the
enterprise.
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(2) Personal property purchased by a not-for-profit | ||||
Illinois county
fair association for use in conducting, | ||||
operating, or promoting the
county fair.
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(3) Personal property purchased by a not-for-profit
arts or | ||||
cultural organization that establishes, by proof required by | ||||
the
Department by
rule, that it has received an exemption under | ||||
Section 501(c)(3) of the Internal
Revenue Code and that is | ||||
organized and operated primarily for the
presentation
or | ||||
support of arts or cultural programming, activities, or | ||||
services. These
organizations include, but are not limited to, | ||||
music and dramatic arts
organizations such as symphony | ||||
orchestras and theatrical groups, arts and
cultural service | ||||
organizations, local arts councils, visual arts organizations,
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and media arts organizations.
On and after the effective date | ||
of this amendatory Act of the 92nd General
Assembly, however, | ||
an entity otherwise eligible for this exemption shall not
make | ||
tax-free purchases unless it has an active identification | ||
number issued by
the Department.
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(4) Personal property purchased by a governmental body, by | ||
a
corporation, society, association, foundation, or | ||
institution organized and
operated exclusively for charitable, | ||
religious, or educational purposes, or
by a not-for-profit | ||
corporation, society, association, foundation,
institution, or | ||
organization that has no compensated officers or employees
and | ||
that is organized and operated primarily for the recreation of | ||
persons
55 years of age or older. A limited liability company | ||
may qualify for the
exemption under this paragraph only if the | ||
limited liability company is
organized and operated | ||
exclusively for educational purposes. On and after July
1, | ||
1987, however, no entity otherwise eligible for this exemption | ||
shall make
tax-free purchases unless it has an active exemption | ||
identification number
issued by the Department.
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(5) Until July 1, 2003, a passenger car that is a | ||
replacement vehicle to
the extent that the
purchase price of | ||
the car is subject to the Replacement Vehicle Tax.
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(6) Until July 1, 2003, graphic arts machinery and | ||
equipment, including
repair and replacement
parts, both new and | ||
used, and including that manufactured on special order,
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certified by the purchaser to be used primarily for graphic | ||
arts production,
and including machinery and equipment | ||
purchased for lease.
Equipment includes chemicals or chemicals | ||
acting as catalysts but only if
the
chemicals or chemicals | ||
acting as catalysts effect a direct and immediate change
upon a | ||
graphic arts product.
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(7) Farm chemicals.
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(8) Legal tender, currency, medallions, or gold or silver | ||
coinage issued by
the State of Illinois, the government of the | ||
United States of America, or the
government of any foreign | ||
country, and bullion.
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(9) Personal property purchased from a teacher-sponsored | ||
student
organization affiliated with an elementary or | ||
secondary school located in
Illinois.
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(10) A motor vehicle of the first division, a motor vehicle | ||
of the
second division that is a self-contained motor vehicle | ||
designed or
permanently converted to provide living quarters | ||
for recreational, camping,
or travel use, with direct walk | ||
through to the living quarters from the
driver's seat, or a | ||
motor vehicle of the second division that is of the
van | ||
configuration designed for the transportation of not less than | ||
7 nor
more than 16 passengers, as defined in Section 1-146 of | ||
the Illinois
Vehicle Code, that is used for automobile renting, | ||
as defined in the
Automobile Renting Occupation and Use Tax | ||
Act.
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(11) Farm machinery and equipment, both new and used,
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including that manufactured on special order, certified by the | ||
purchaser
to be used primarily for production agriculture or | ||
State or federal
agricultural programs, including individual | ||
replacement parts for
the machinery and equipment, including | ||
machinery and equipment
purchased
for lease,
and including | ||
implements of husbandry defined in Section 1-130 of
the | ||
Illinois Vehicle Code, farm machinery and agricultural | ||
chemical and
fertilizer spreaders, and nurse wagons required to | ||
be registered
under Section 3-809 of the Illinois Vehicle Code,
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but excluding other motor
vehicles required to be
registered | ||
under the Illinois Vehicle Code.
Horticultural polyhouses or | ||
hoop houses used for propagating, growing, or
overwintering | ||
plants shall be considered farm machinery and equipment under
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this item (11).
Agricultural chemical tender tanks and dry | ||
boxes shall include units sold
separately from a motor vehicle | ||
required to be licensed and units sold mounted
on a motor | ||
vehicle required to be licensed if the selling price of the | ||
tender
is separately stated.
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Farm machinery and equipment shall include precision | ||
farming equipment
that is
installed or purchased to be | ||
installed on farm machinery and equipment
including, but not |
limited to, tractors, harvesters, sprayers, planters,
seeders, | ||
or spreaders.
Precision farming equipment includes, but is not | ||
limited to, soil testing
sensors, computers, monitors, | ||
software, global positioning
and mapping systems, and other | ||
such equipment.
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Farm machinery and equipment also includes computers, | ||
sensors, software, and
related equipment used primarily in the
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computer-assisted operation of production agriculture | ||
facilities, equipment,
and
activities such as, but not limited | ||
to,
the collection, monitoring, and correlation of
animal and | ||
crop data for the purpose of
formulating animal diets and | ||
agricultural chemicals. This item (11) is exempt
from the | ||
provisions of
Section 3-90.
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(12) Fuel and petroleum products sold to or used by an air | ||
common
carrier, certified by the carrier to be used for | ||
consumption, shipment, or
storage in the conduct of its | ||
business as an air common carrier, for a
flight destined for or | ||
returning from a location or locations
outside the United | ||
States without regard to previous or subsequent domestic
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stopovers.
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(13) Proceeds of mandatory service charges separately
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stated on customers' bills for the purchase and consumption of | ||
food and
beverages purchased at retail from a retailer, to the | ||
extent that the proceeds
of the service charge are in fact | ||
turned over as tips or as a substitute
for tips to the | ||
employees who participate directly in preparing, serving,
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hosting or cleaning up the food or beverage function with | ||
respect to which
the service charge is imposed.
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(14) Until July 1, 2003, oil field exploration, drilling, | ||
and production
equipment,
including (i) rigs and parts of rigs, | ||
rotary
rigs, cable tool rigs, and workover rigs, (ii) pipe and | ||
tubular goods,
including casing and drill strings, (iii) pumps | ||
and pump-jack units, (iv)
storage tanks and flow lines, (v) any | ||
individual replacement part for oil
field exploration, | ||
drilling, and production equipment, and (vi) machinery and
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equipment purchased
for lease; but excluding motor vehicles |
required to be registered under the
Illinois Vehicle Code.
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(15) Photoprocessing machinery and equipment, including | ||
repair and
replacement parts, both new and used, including that
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manufactured on special order, certified by the purchaser to be | ||
used
primarily for photoprocessing, and including
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photoprocessing machinery and equipment purchased for lease.
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(16) Until July 1, 2003, coal exploration, mining, | ||
offhighway hauling,
processing, maintenance, and reclamation | ||
equipment,
including replacement parts and equipment, and
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including equipment purchased for lease, but excluding motor
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vehicles required to be registered under the Illinois Vehicle | ||
Code.
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(17) Until July 1, 2003, distillation machinery and | ||
equipment, sold as a
unit or kit,
assembled or installed by the | ||
retailer, certified by the user to be used
only for the | ||
production of ethyl alcohol that will be used for consumption
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as motor fuel or as a component of motor fuel for the personal | ||
use of the
user, and not subject to sale or resale.
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(18) Manufacturing and assembling machinery and equipment | ||
used
primarily in the process of manufacturing or assembling | ||
tangible
personal property for wholesale or retail sale or | ||
lease, whether that sale
or lease is made directly by the | ||
manufacturer or by some other person,
whether the materials | ||
used in the process are
owned by the manufacturer or some other | ||
person, or whether that sale or
lease is made apart from or as | ||
an incident to the seller's engaging in
the service occupation | ||
of producing machines, tools, dies, jigs,
patterns, gauges, or | ||
other similar items of no commercial value on
special order for | ||
a particular purchaser.
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(19) Personal property delivered to a purchaser or | ||
purchaser's donee
inside Illinois when the purchase order for | ||
that personal property was
received by a florist located | ||
outside Illinois who has a florist located
inside Illinois | ||
deliver the personal property.
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(20) Semen used for artificial insemination of livestock | ||
for direct
agricultural production.
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(21) Horses, or interests in horses, registered with and | ||
meeting the
requirements of any of the
Arabian Horse Club | ||
Registry of America, Appaloosa Horse Club, American Quarter
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Horse Association, United States
Trotting Association, or | ||
Jockey Club, as appropriate, used for
purposes of breeding or | ||
racing for prizes.
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(22) Computers and communications equipment utilized for | ||
any
hospital
purpose
and equipment used in the diagnosis,
| ||
analysis, or treatment of hospital patients purchased by a | ||
lessor who leases
the
equipment, under a lease of one year or | ||
longer executed or in effect at the
time the lessor would | ||
otherwise be subject to the tax imposed by this Act, to a
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hospital
that has been issued an active tax exemption | ||
identification number by
the
Department under Section 1g of the | ||
Retailers' Occupation Tax Act. If the
equipment is leased in a | ||
manner that does not qualify for
this exemption or is used in | ||
any other non-exempt manner, the lessor
shall be liable for the
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tax imposed under this Act or the Service Use Tax Act, as the | ||
case may
be, based on the fair market value of the property at | ||
the time the
non-qualifying use occurs. No lessor shall collect | ||
or attempt to collect an
amount (however
designated) that | ||
purports to reimburse that lessor for the tax imposed by this
| ||
Act or the Service Use Tax Act, as the case may be, if the tax | ||
has not been
paid by the lessor. If a lessor improperly | ||
collects any such amount from the
lessee, the lessee shall have | ||
a legal right to claim a refund of that amount
from the lessor. | ||
If, however, that amount is not refunded to the lessee for
any | ||
reason, the lessor is liable to pay that amount to the | ||
Department.
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(23) Personal property purchased by a lessor who leases the
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property, under
a
lease of
one year or longer executed or in | ||
effect at the time
the lessor would otherwise be subject to the | ||
tax imposed by this Act,
to a governmental body
that has been | ||
issued an active sales tax exemption identification number by | ||
the
Department under Section 1g of the Retailers' Occupation | ||
Tax Act.
If the
property is leased in a manner that does not |
qualify for
this exemption
or used in any other non-exempt | ||
manner, the lessor shall be liable for the
tax imposed under | ||
this Act or the Service Use Tax Act, as the case may
be, based | ||
on the fair market value of the property at the time the
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non-qualifying use occurs. No lessor shall collect or attempt | ||
to collect an
amount (however
designated) that purports to | ||
reimburse that lessor for the tax imposed by this
Act or the | ||
Service Use Tax Act, as the case may be, if the tax has not been
| ||
paid by the lessor. If a lessor improperly collects any such | ||
amount from the
lessee, the lessee shall have a legal right to | ||
claim a refund of that amount
from the lessor. If, however, | ||
that amount is not refunded to the lessee for
any reason, the | ||
lessor is liable to pay that amount to the Department.
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(24) Beginning with taxable years ending on or after | ||
December
31, 1995
and
ending with taxable years ending on or | ||
before December 31, 2004,
personal property that is
donated for | ||
disaster relief to be used in a State or federally declared
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disaster area in Illinois or bordering Illinois by a | ||
manufacturer or retailer
that is registered in this State to a | ||
corporation, society, association,
foundation, or institution | ||
that has been issued a sales tax exemption
identification | ||
number by the Department that assists victims of the disaster
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who reside within the declared disaster area.
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(25) Beginning with taxable years ending on or after | ||
December
31, 1995 and
ending with taxable years ending on or | ||
before December 31, 2004, personal
property that is used in the | ||
performance of infrastructure repairs in this
State, including | ||
but not limited to municipal roads and streets, access roads,
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bridges, sidewalks, waste disposal systems, water and sewer | ||
line extensions,
water distribution and purification | ||
facilities, storm water drainage and
retention facilities, and | ||
sewage treatment facilities, resulting from a State
or | ||
federally declared disaster in Illinois or bordering Illinois | ||
when such
repairs are initiated on facilities located in the | ||
declared disaster area
within 6 months after the disaster.
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(26) Beginning July 1, 1999, game or game birds purchased |
at a "game
breeding
and hunting preserve area" or an "exotic | ||
game hunting area" as those terms are
used in
the Wildlife Code | ||
or at a hunting enclosure approved through rules adopted by
the
| ||
Department of Natural Resources. This paragraph is exempt from | ||
the provisions
of
Section 3-90.
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(27) A motor vehicle, as that term is defined in Section | ||
1-146
of the
Illinois
Vehicle Code, that is donated to a | ||
corporation, limited liability company,
society, association, | ||
foundation, or institution that is determined by the
Department | ||
to be organized and operated exclusively for educational | ||
purposes.
For purposes of this exemption, "a corporation, | ||
limited liability company,
society, association, foundation, | ||
or institution organized and operated
exclusively for | ||
educational purposes" means all tax-supported public schools,
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private schools that offer systematic instruction in useful | ||
branches of
learning by methods common to public schools and | ||
that compare favorably in
their scope and intensity with the | ||
course of study presented in tax-supported
schools, and | ||
vocational or technical schools or institutes organized and
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operated exclusively to provide a course of study of not less | ||
than 6 weeks
duration and designed to prepare individuals to | ||
follow a trade or to pursue a
manual, technical, mechanical, | ||
industrial, business, or commercial
occupation.
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(28) Beginning January 1, 2000, personal property, | ||
including
food,
purchased through fundraising
events for the | ||
benefit of
a public or private elementary or
secondary school, | ||
a group of those schools, or one or more school
districts if | ||
the events are
sponsored by an entity recognized by the school | ||
district that consists
primarily of volunteers and includes
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parents and teachers of the school children. This paragraph | ||
does not apply
to fundraising
events (i) for the benefit of | ||
private home instruction or (ii)
for which the fundraising | ||
entity purchases the personal property sold at
the events from | ||
another individual or entity that sold the property for the
| ||
purpose of resale by the fundraising entity and that
profits | ||
from the sale to the
fundraising entity. This paragraph is |
exempt
from the provisions
of Section 3-90.
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(29) Beginning January 1, 2000 and through December 31, | ||
2001, new or
used automatic vending
machines that prepare and | ||
serve hot food and beverages, including coffee, soup,
and
other | ||
items, and replacement parts for these machines.
Beginning | ||
January 1,
2002 and through June 30, 2003, machines and parts | ||
for machines used in
commercial, coin-operated amusement and | ||
vending business if a use or occupation
tax is paid on the | ||
gross receipts derived from the use of the commercial,
| ||
coin-operated amusement and vending machines.
This
paragraph
| ||
is exempt from the provisions of Section 3-90.
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(30) Food for human consumption that is to be consumed off | ||
the premises
where it is sold (other than alcoholic beverages, | ||
soft drinks, and food that
has been prepared for immediate | ||
consumption) and prescription and
nonprescription medicines, | ||
drugs, medical appliances, and insulin, urine
testing | ||
materials, syringes, and needles used by diabetics, for human | ||
use, when
purchased for use by a person receiving medical | ||
assistance under Article 5 of
the Illinois Public Aid Code who | ||
resides in a licensed long-term care facility,
as defined in | ||
the Nursing Home Care Act.
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(31) Beginning on
the effective date of this amendatory Act | ||
of the 92nd General Assembly,
computers and communications | ||
equipment
utilized for any hospital purpose and equipment used | ||
in the diagnosis,
analysis, or treatment of hospital patients | ||
purchased by a lessor who leases
the equipment, under a lease | ||
of one year or longer executed or in effect at the
time the | ||
lessor would otherwise be subject to the tax imposed by this | ||
Act, to a
hospital that has been issued an active tax exemption | ||
identification number by
the Department under Section 1g of the | ||
Retailers' Occupation Tax Act. If the
equipment is leased in a | ||
manner that does not qualify for this exemption or is
used in | ||
any other nonexempt manner, the lessor shall be liable for the | ||
tax
imposed under this Act or the Service Use Tax Act, as the | ||
case may be, based on
the fair market value of the property at | ||
the time the nonqualifying use
occurs. No lessor shall collect |
or attempt to collect an amount (however
designated) that | ||
purports to reimburse that lessor for the tax imposed by this
| ||
Act or the Service Use Tax Act, as the case may be, if the tax | ||
has not been
paid by the lessor. If a lessor improperly | ||
collects any such amount from the
lessee, the lessee shall have | ||
a legal right to claim a refund of that amount
from the lessor. | ||
If, however, that amount is not refunded to the lessee for
any | ||
reason, the lessor is liable to pay that amount to the | ||
Department.
This paragraph is exempt from the provisions of | ||
Section 3-90.
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(32) Beginning on
the effective date of this amendatory Act | ||
of the 92nd General Assembly,
personal property purchased by a | ||
lessor who leases the property,
under a lease of one year or | ||
longer executed or in effect at the time the
lessor would | ||
otherwise be subject to the tax imposed by this Act, to a
| ||
governmental body that has been issued an active sales tax | ||
exemption
identification number by the Department under | ||
Section 1g of the Retailers'
Occupation Tax Act. If the | ||
property is leased in a manner that does not
qualify for this | ||
exemption or used in any other nonexempt manner, the lessor
| ||
shall be liable for the tax imposed under this Act or the | ||
Service Use Tax Act,
as the case may be, based on the fair | ||
market value of the property at the time
the nonqualifying use | ||
occurs. No lessor shall collect or attempt to collect
an amount | ||
(however designated) that purports to reimburse that lessor for | ||
the
tax imposed by this Act or the Service Use Tax Act, as the | ||
case may be, if the
tax has not been paid by the lessor. If a | ||
lessor improperly collects any such
amount from the lessee, the | ||
lessee shall have a legal right to claim a refund
of that | ||
amount from the lessor. If, however, that amount is not | ||
refunded to
the lessee for any reason, the lessor is liable to | ||
pay that amount to the
Department. This paragraph is exempt | ||
from the provisions of Section 3-90.
| ||
(33) On and after July 1, 2003 and through June 30, 2004 , | ||
the use in this State of motor vehicles of
the second division | ||
with a gross vehicle weight in excess of 8,000 pounds and
that |
are subject to the commercial distribution fee imposed under | ||
Section
3-815.1 of the Illinois Vehicle Code. Beginning on July | ||
1, 2004 and through June 30, 2005, the use in this State of | ||
motor vehicles of the second division: (i) with a gross vehicle | ||
weight rating in excess of 8,000 pounds; (ii) that are subject | ||
to the commercial distribution fee imposed under Section | ||
3-815.1 of the Illinois Vehicle Code; and (iii) that are | ||
primarily used for commercial purposes. Through June 30, 2005, | ||
this
This exemption applies to repair and
replacement parts | ||
added after the initial purchase of such a motor vehicle if
| ||
that motor
vehicle is used in a manner that would qualify for | ||
the rolling stock exemption
otherwise provided for in this Act. | ||
For purposes of this paragraph, the term "used for commercial | ||
purposes" means the transportation of persons or property in | ||
furtherance of any commercial or industrial enterprise, | ||
whether for-hire or not.
| ||
(Source: P.A. 92-35, eff.
7-1-01; 92-227, eff. 8-2-01; 92-337, | ||
eff. 8-10-01; 92-484, eff. 8-23-01;
92-651, eff. 7-11-02; | ||
93-23, eff. 6-20-03; 93-24, eff. 6-20-03; revised
9-11-03.)
| ||
(35 ILCS 105/3-61)
| ||
Sec. 3-61. Motor vehicles; trailers; use as rolling stock | ||
definition. | ||
(a) Through
June 30, 2003, "use
as
rolling stock moving
in
| ||
interstate commerce" in subsections (b) and (c) of Section 3-55 | ||
means for motor
vehicles, as defined in Section 1-146 of the | ||
Illinois Vehicle Code, and
trailers, as defined in Section | ||
1-209 of the Illinois Vehicle Code, when on 15
or more | ||
occasions in a 12-month period the motor vehicle and trailer | ||
has
carried
persons or
property for hire in interstate | ||
commerce, even just between points in Illinois,
if the motor | ||
vehicle and trailer transports persons whose journeys or | ||
property
whose shipments originate or terminate outside | ||
Illinois. This definition
applies to all property purchased for | ||
the purpose of being
attached to those motor vehicles or | ||
trailers as a part thereof.
|
(b) On and after July 1, 2003 and through June 30, 2004 , | ||
"use as rolling stock moving in interstate
commerce" in
| ||
paragraphs (b) and (c) of Section 3-55 occurs for motor | ||
vehicles, as defined in
Section 1-146 of the Illinois Vehicle | ||
Code, when during a 12-month period
the
rolling stock has | ||
carried persons or property for hire in interstate commerce
for | ||
51% of
its total trips and transports persons whose journeys or | ||
property whose
shipments
originate or terminate outside | ||
Illinois. Trips that are only between points in
Illinois shall
| ||
not be counted as interstate trips when calculating whether the | ||
tangible
personal property
qualifies for the exemption but such | ||
trips shall be included in total trips
taken.
| ||
(c) Beginning July 1, 2004, "use as rolling stock moving in | ||
interstate commerce" in paragraphs (b) and (c) of Section 3-55 | ||
occurs for motor vehicles, as defined in Section 1-146 of the | ||
Illinois Vehicle Code, when during a 12-month period the | ||
rolling stock has carried persons or property for hire in | ||
interstate commerce for greater than 50% of its total trips for | ||
that period or for greater than 50% of its total miles for that | ||
period. The person claiming the exemption shall make an | ||
election at the time of purchase to use either the trips or | ||
mileage method. Persons who purchased motor vehicles prior to | ||
July 1, 2004 shall make an election to use either the trips or | ||
mileage method and document that election in their books and | ||
records. If no election is made under this subsection to use | ||
the trips or mileage method, the person shall be deemed to have | ||
chosen the mileage method. Any election to use either the trips | ||
or mileage method will remain in effect for that motor vehicle | ||
for any period for which the Department may issue a notice of | ||
tax liability under this Act. | ||
For purposes of determining qualifying trips or miles, | ||
motor vehicles that carry persons or property for hire, even | ||
just between points in Illinois, will be considered used for | ||
hire in interstate commerce if the motor vehicle transports | ||
persons whose journeys or property whose shipments originate or | ||
terminate outside Illinois. The exemption for motor vehicles |
used as rolling stock moving in interstate commerce may be | ||
claimed only for motor vehicles whose gross vehicle weight | ||
rating exceeds 16,000 pounds. This definition applies to all | ||
property purchased for the purpose of being attached to those | ||
motor vehicles as a part thereof. | ||
(d) Beginning July 1, 2004, "use as rolling stock moving in | ||
interstate commerce" in paragraphs (b) and (c) of Section 3-55 | ||
occurs for trailers, as defined in Section 1-209 of the | ||
Illinois Vehicle Code, semitrailers as defined in Section 1-187 | ||
of the Illinois Vehicle Code, and pole trailers as defined in | ||
Section 1-161 of the Illinois Vehicle Code, when during a | ||
12-month period the rolling stock has carried persons or | ||
property for hire in interstate commerce for greater than 50% | ||
of its total trips for that period or for greater than 50% of | ||
its total miles for that period. The person claiming the | ||
exemption for a trailer or trailers that will not be dedicated | ||
to a motor vehicle or group of motor vehicles shall make an | ||
election at the time of purchase to use either the trips or | ||
mileage method. Persons who purchased trailers prior to July 1, | ||
2004 that are not dedicated to a motor vehicle or group of | ||
motor vehicles shall make an election to use either the trips | ||
or mileage method and document that election in their books and | ||
records. If no election is made under this subsection to use | ||
the trips or mileage method, the person shall be deemed to have | ||
chosen the mileage method. Any election to use either the trips | ||
or mileage method will remain in effect for that trailer for | ||
any period for which the Department may issue a notice of tax | ||
liability under this Act. | ||
For purposes of determining qualifying trips or miles, | ||
trailers, semitrailers, or pole trailers that carry property | ||
for hire, even just between points in Illinois, will be | ||
considered used for hire in interstate commerce if the | ||
trailers, semitrailers, or pole trailers transport property | ||
whose shipments originate or terminate outside Illinois. This | ||
definition applies to all property purchased for the purpose of | ||
being attached to those trailers, semitrailers, or pole |
trailers as a part thereof. In lieu of a person providing | ||
documentation regarding the qualifying use of each individual | ||
trailer, semitrailer, or pole trailer, that person may document | ||
such qualifying use by providing documentation of the | ||
following: | ||
(1) If a trailer, semitrailer, or pole trailer is | ||
dedicated to a motor vehicle that qualifies as rolling | ||
stock moving in interstate commerce under subsection (c) of | ||
this Section, then that trailer, semitrailer, or pole | ||
trailer qualifies as rolling stock moving in interstate | ||
commerce under this subsection. | ||
(2) If a trailer, semitrailer, or pole trailer is | ||
dedicated to a group of motor vehicles that all qualify as | ||
rolling stock moving in interstate commerce under | ||
subsection (c) of this Section, then that trailer, | ||
semitrailer, or pole trailer qualifies as rolling stock | ||
moving in interstate commerce under this subsection. | ||
(3) If one or more trailers, semitrailers, or pole | ||
trailers are dedicated to a group of motor vehicles and not | ||
all of those motor vehicles in that group qualify as | ||
rolling stock moving in interstate commerce under | ||
subsection (c) of this Section, then the percentage of | ||
those trailers, semitrailers, or pole trailers that | ||
qualifies as rolling stock moving in interstate commerce | ||
under this subsection is equal to the percentage of those | ||
motor vehicles in that group that qualify as rolling stock | ||
moving in interstate commerce under subsection (c) of this | ||
Section to which those trailers, semitrailers, or pole | ||
trailers are dedicated. However, to determine the | ||
qualification for the exemption provided under this item | ||
(3), the mathematical application of the qualifying | ||
percentage to one or more trailers, semitrailers, or pole | ||
trailers under this subpart shall not be allowed as to any | ||
fraction of a trailer, semitrailer, or pole trailer.
| ||
(Source: P.A. 93-23, eff. 6-20-03.)
|
Section 15. The Service Use Tax Act is amended by changing | ||
Sections 2 and 3-51 as follows:
| ||
(35 ILCS 110/2) (from Ch. 120, par. 439.32)
| ||
Sec. 2. "Use" means the exercise by any person of any right | ||
or power
over tangible personal property incident to the | ||
ownership of that
property, but does not include the sale or | ||
use for demonstration by him
of that property in any form as | ||
tangible personal property in the
regular course of business.
| ||
"Use" does not mean the interim
use of
tangible personal | ||
property nor the physical incorporation of tangible
personal | ||
property, as an ingredient or constituent, into other tangible
| ||
personal property, (a) which is sold in the regular course of | ||
business
or (b) which the person incorporating such ingredient | ||
or constituent
therein has undertaken at the time of such | ||
purchase to cause to be
transported in interstate commerce to | ||
destinations outside the State of
Illinois.
| ||
"Purchased from a serviceman" means the acquisition of the | ||
ownership
of, or title to, tangible personal property through a | ||
sale of service.
| ||
"Purchaser" means any person who, through a sale of | ||
service, acquires
the ownership of, or title to, any tangible | ||
personal property.
| ||
"Cost price" means the consideration paid by the serviceman | ||
for a
purchase valued in money, whether paid in money or | ||
otherwise, including
cash, credits and services, and shall be | ||
determined without any
deduction on account of the supplier's | ||
cost of the property sold or on
account of any other expense | ||
incurred by the supplier. When a serviceman
contracts out part | ||
or all of the services required in his sale of service,
it | ||
shall be presumed that the cost price to the serviceman of the | ||
property
transferred to him or her by his or her subcontractor | ||
is equal to 50% of
the subcontractor's charges to the | ||
serviceman in the absence of proof of
the consideration paid by | ||
the subcontractor for the purchase of such property.
| ||
"Selling price" means the consideration for a sale valued |
in money
whether received in money or otherwise, including | ||
cash, credits and
service, and shall be determined without any | ||
deduction on account of the
serviceman's cost of the property | ||
sold, the cost of materials used,
labor or service cost or any | ||
other expense whatsoever, but does not
include interest or | ||
finance charges which appear as separate items on
the bill of | ||
sale or sales contract nor charges that are added to prices
by | ||
sellers on account of the seller's duty to collect, from the
| ||
purchaser, the tax that is imposed by this Act.
| ||
"Department" means the Department of Revenue.
| ||
"Person" means any natural individual, firm, partnership,
| ||
association, joint stock company, joint venture, public or | ||
private
corporation, limited liability company, and any | ||
receiver, executor, trustee,
guardian or other representative | ||
appointed by order of any court.
| ||
"Sale of service" means any transaction except:
| ||
(1) a retail sale of tangible personal property taxable | ||
under the
Retailers' Occupation Tax Act or under the Use | ||
Tax Act.
| ||
(2) a sale of tangible personal property for the | ||
purpose of resale
made in compliance with Section 2c of the | ||
Retailers' Occupation Tax Act.
| ||
(3) except as hereinafter provided, a sale or transfer | ||
of tangible
personal property as an incident to the | ||
rendering of service for or by
any governmental body, or | ||
for or by any corporation, society,
association, | ||
foundation or institution organized and operated
| ||
exclusively for charitable, religious or educational | ||
purposes or any
not-for-profit corporation, society, | ||
association, foundation,
institution or organization which | ||
has no compensated officers or
employees and which is | ||
organized and operated primarily for the
recreation of | ||
persons 55 years of age or older. A limited liability | ||
company
may qualify for the exemption under this paragraph | ||
only if the limited
liability company is organized and | ||
operated exclusively for educational
purposes.
|
(4) a sale or transfer of tangible personal
property as | ||
an incident to the
rendering of service for interstate | ||
carriers for hire for use as rolling stock
moving in | ||
interstate commerce or by lessors under a lease of one year | ||
or
longer, executed or in effect at the time of purchase of | ||
personal property, to
interstate carriers for hire for use | ||
as rolling stock moving in interstate
commerce so long as | ||
so used by such interstate carriers for hire, and equipment
| ||
operated by a telecommunications provider, licensed as a | ||
common carrier by the
Federal Communications Commission, | ||
which is permanently installed in or affixed
to aircraft | ||
moving in interstate commerce.
| ||
(4a) a sale or transfer of tangible personal
property | ||
as an incident
to the rendering of service for owners, | ||
lessors, or shippers of tangible
personal property which is | ||
utilized by interstate carriers for hire for
use as rolling | ||
stock moving in interstate commerce so long as so used by
| ||
interstate carriers for hire, and equipment operated by a
| ||
telecommunications provider, licensed as a common carrier | ||
by the Federal
Communications Commission, which is | ||
permanently installed in or affixed to
aircraft moving in | ||
interstate commerce.
| ||
(4a-5) on and after July 1, 2003 and through June 30, | ||
2004 , a sale or transfer of a motor vehicle
of
the
second | ||
division with a gross vehicle weight in excess of 8,000 | ||
pounds as an
incident to the rendering of service if that | ||
motor
vehicle is subject
to the commercial distribution fee | ||
imposed under Section 3-815.1 of the
Illinois Vehicle
Code. | ||
Beginning on July 1, 2004 and through June 30, 2005, the | ||
use in this State of motor vehicles of the second division: | ||
(i) with a gross vehicle weight rating in excess of 8,000 | ||
pounds; (ii) that are subject to the commercial | ||
distribution fee imposed under Section 3-815.1 of the | ||
Illinois Vehicle Code; and (iii) that are primarily used | ||
for commercial purposes. Through June 30, 2005, this
This
| ||
exemption applies to repair and replacement parts added |
after the
initial
purchase of such a motor vehicle if that | ||
motor vehicle is used in a manner that
would
qualify for | ||
the rolling stock exemption otherwise provided for in this | ||
Act. For purposes of this paragraph, "used for commercial | ||
purposes" means the transportation of persons or property | ||
in furtherance of any commercial or industrial enterprise | ||
whether for-hire or not.
| ||
(5) a sale or transfer of machinery and equipment used | ||
primarily in the
process of the manufacturing or | ||
assembling, either in an existing, an expanded
or a new | ||
manufacturing facility, of tangible personal property for | ||
wholesale or
retail sale or lease, whether such sale or | ||
lease is made directly by the
manufacturer or by some other | ||
person, whether the materials used in the process
are owned | ||
by the manufacturer or some other person, or whether such | ||
sale or
lease is made apart from or as an incident to the | ||
seller's engaging in a
service occupation and the | ||
applicable tax is a Service Use Tax or Service
Occupation | ||
Tax, rather than Use Tax or Retailers' Occupation Tax.
| ||
(5a) the repairing, reconditioning or remodeling, for | ||
a
common carrier by rail, of tangible personal property | ||
which belongs to such
carrier for hire, and as to which | ||
such carrier receives the physical possession
of the | ||
repaired, reconditioned or remodeled item of tangible | ||
personal property
in Illinois, and which such carrier | ||
transports, or shares with another common
carrier in the | ||
transportation of such property, out of Illinois on a | ||
standard
uniform bill of lading showing the person who | ||
repaired, reconditioned or
remodeled the property to a | ||
destination outside Illinois, for use outside
Illinois.
| ||
(5b) a sale or transfer of tangible personal property | ||
which is produced by
the seller thereof on special order in | ||
such a way as to have made the
applicable tax the Service | ||
Occupation Tax or the Service Use Tax, rather than
the | ||
Retailers' Occupation Tax or the Use Tax, for an interstate | ||
carrier by rail
which receives the physical possession of |
such property in Illinois, and which
transports such | ||
property, or shares with another common carrier in the
| ||
transportation of such property, out of Illinois on a | ||
standard uniform bill of
lading showing the seller of the | ||
property as the shipper or consignor of such
property to a | ||
destination outside Illinois, for use outside Illinois.
| ||
(6) until July 1, 2003, a sale or transfer of | ||
distillation machinery
and equipment, sold
as a unit or kit | ||
and assembled or installed by the retailer, which
machinery | ||
and equipment is certified by the user to be used only for | ||
the
production of ethyl alcohol that will be used for | ||
consumption as motor fuel
or as a component of motor fuel | ||
for the personal use of such user and not
subject to sale | ||
or resale.
| ||
(7) at the election of any serviceman not required to | ||
be
otherwise registered as a retailer under Section 2a of | ||
the Retailers'
Occupation Tax Act, made for each fiscal | ||
year sales
of service in which the aggregate annual cost | ||
price of tangible
personal property transferred as an | ||
incident to the sales of service is
less than 35%, or 75% | ||
in the case of servicemen transferring prescription
drugs | ||
or servicemen engaged in graphic arts production, of the | ||
aggregate
annual total gross receipts from all sales of | ||
service. The purchase of
such tangible personal property by | ||
the serviceman shall be subject to tax
under the Retailers' | ||
Occupation Tax Act and the Use Tax Act.
However, if a
| ||
primary serviceman who has made the election described in | ||
this paragraph
subcontracts service work to a secondary | ||
serviceman who has also made the
election described in this | ||
paragraph, the primary serviceman does not
incur a Use Tax | ||
liability if the secondary serviceman (i) has paid or will | ||
pay
Use
Tax on his or her cost price of any tangible | ||
personal property transferred
to the primary serviceman | ||
and (ii) certifies that fact in writing to the
primary
| ||
serviceman.
| ||
Tangible personal property transferred incident to the |
completion of a
maintenance agreement is exempt from the tax | ||
imposed pursuant to this Act.
| ||
Exemption (5) also includes machinery and equipment used in | ||
the general
maintenance or repair of such exempt machinery and | ||
equipment or for in-house
manufacture of exempt machinery and | ||
equipment. For the purposes of exemption
(5), each of these | ||
terms shall have the following meanings: (1) "manufacturing
| ||
process" shall mean the production of any article of tangible | ||
personal
property, whether such article is a finished product | ||
or an article for use in
the process of manufacturing or | ||
assembling a different article of tangible
personal property, | ||
by procedures commonly regarded as manufacturing,
processing, | ||
fabricating, or refining which changes some existing
material | ||
or materials into a material with a different form, use or
| ||
name. In relation to a recognized integrated business composed | ||
of a
series of operations which collectively constitute | ||
manufacturing, or
individually constitute manufacturing | ||
operations, the manufacturing
process shall be deemed to | ||
commence with the first operation or stage of
production in the | ||
series, and shall not be deemed to end until the
completion of | ||
the final product in the last operation or stage of
production | ||
in the series; and further, for purposes of exemption (5),
| ||
photoprocessing is deemed to be a manufacturing process of | ||
tangible
personal property for wholesale or retail sale; (2) | ||
"assembling process" shall
mean the production of any article | ||
of tangible personal property, whether such
article is a | ||
finished product or an article for use in the process of
| ||
manufacturing or assembling a different article of tangible | ||
personal
property, by the combination of existing materials in | ||
a manner commonly
regarded as assembling which results in a | ||
material of a different form,
use or name; (3) "machinery" | ||
shall mean major mechanical machines or
major components of | ||
such machines contributing to a manufacturing or
assembling | ||
process; and (4) "equipment" shall include any independent
| ||
device or tool separate from any machinery but essential to an
| ||
integrated manufacturing or assembly process; including |
computers
used primarily in a manufacturer's computer
assisted | ||
design, computer assisted manufacturing (CAD/CAM) system;
or | ||
any subunit or assembly comprising a component of any machinery | ||
or
auxiliary, adjunct or attachment parts of machinery, such as | ||
tools, dies,
jigs, fixtures, patterns and molds; or any parts | ||
which require periodic
replacement in the course of normal | ||
operation; but shall not include hand
tools.
Equipment includes | ||
chemicals or chemicals acting as catalysts but only if the
| ||
chemicals or chemicals acting as catalysts effect a direct and | ||
immediate change
upon a
product being manufactured or assembled | ||
for wholesale or retail sale or
lease.
The purchaser of such | ||
machinery and equipment who has an active
resale registration | ||
number shall furnish such number to the seller at the
time of | ||
purchase. The user of such machinery and equipment and tools
| ||
without an active resale registration number shall prepare a | ||
certificate of
exemption for each transaction stating facts | ||
establishing the exemption for
that transaction, which | ||
certificate shall be available to the Department
for inspection | ||
or audit. The Department shall prescribe the form of the
| ||
certificate.
| ||
Any informal rulings, opinions or letters issued by the | ||
Department in
response to an inquiry or request for any opinion | ||
from any person
regarding the coverage and applicability of | ||
exemption (5) to specific
devices shall be published, | ||
maintained as a public record, and made
available for public | ||
inspection and copying. If the informal ruling,
opinion or | ||
letter contains trade secrets or other confidential
| ||
information, where possible the Department shall delete such | ||
information
prior to publication. Whenever such informal | ||
rulings, opinions, or
letters contain any policy of general | ||
applicability, the Department
shall formulate and adopt such | ||
policy as a rule in accordance with the
provisions of the | ||
Illinois Administrative Procedure Act.
| ||
On and after July 1, 1987, no entity otherwise eligible | ||
under exemption
(3) of this Section shall make tax free | ||
purchases unless it has an active
exemption identification |
number issued by the Department.
| ||
The purchase, employment and transfer of such tangible | ||
personal
property as newsprint and ink for the primary purpose | ||
of conveying news
(with or without other information) is not a | ||
purchase, use or sale of
service or of tangible personal | ||
property within the meaning of this Act.
| ||
"Serviceman" means any person who is engaged in the | ||
occupation of
making sales of service.
| ||
"Sale at retail" means "sale at retail" as defined in the | ||
Retailers'
Occupation Tax Act.
| ||
"Supplier" means any person who makes sales of tangible | ||
personal
property to servicemen for the purpose of resale as an | ||
incident to a
sale of service.
| ||
"Serviceman maintaining a place of business in this State", | ||
or any
like term, means and includes any serviceman:
| ||
1. having or maintaining within this State, directly or | ||
by a
subsidiary, an office, distribution house, sales | ||
house, warehouse or
other place of business, or any agent | ||
or other representative operating
within this State under | ||
the authority of the serviceman or its
subsidiary, | ||
irrespective of whether such place of business or agent or
| ||
other representative is located here permanently or | ||
temporarily, or
whether such serviceman or subsidiary is | ||
licensed to do business in this
State;
| ||
2. soliciting orders for tangible personal property by | ||
means of a
telecommunication or television shopping system | ||
(which utilizes toll free
numbers) which is intended by the | ||
retailer to be broadcast by cable
television or other means | ||
of broadcasting, to consumers located in this State;
| ||
3. pursuant to a contract with a broadcaster or | ||
publisher located in this
State, soliciting orders for | ||
tangible personal property by means of advertising
which is | ||
disseminated primarily to consumers located in this State | ||
and only
secondarily to bordering jurisdictions;
| ||
4. soliciting orders for tangible personal property by | ||
mail if the
solicitations are substantial and recurring and |
if the retailer benefits
from any banking, financing, debt | ||
collection, telecommunication, or
marketing activities | ||
occurring in this State or benefits from the location
in | ||
this State of authorized installation, servicing, or | ||
repair facilities;
| ||
5. being owned or controlled by the same interests | ||
which own or
control any retailer engaging in business in | ||
the same or similar line of
business in this State;
| ||
6. having a franchisee or licensee operating under its | ||
trade name if
the franchisee or licensee is required to | ||
collect the tax under this Section;
| ||
7. pursuant to a contract with a cable television | ||
operator located in
this State, soliciting orders for | ||
tangible personal property by means of
advertising which is | ||
transmitted or distributed over a cable television
system | ||
in this State; or
| ||
8. engaging in activities in Illinois, which | ||
activities in the
state in which the supply business | ||
engaging in such activities is located
would constitute | ||
maintaining a place of business in that state.
| ||
(Source: P.A. 92-484, eff. 8-23-01; 93-23, eff. 6-20-03; 93-24, | ||
eff.
6-20-03; revised 8-21-03.)
| ||
(35 ILCS 110/3-51)
| ||
Sec. 3-51. Motor vehicles; trailers; use as rolling stock | ||
definition. | ||
(a) Through
June 30, 2003, "use
as
rolling stock moving
in
| ||
interstate commerce" in subsection (b) of Section 3-45 means | ||
for motor
vehicles, as defined in Section 1-46 of the Illinois | ||
Vehicle Code, and
trailers, as defined in Section 1-209 of the | ||
Illinois Vehicle Code, when on 15
or more
occasions in a | ||
12-month period the motor vehicle and trailer has carried
| ||
persons
or property
for hire in interstate commerce, even just | ||
between points in Illinois, if the
motor vehicle and trailer | ||
transports persons whose journeys or property
whose shipments | ||
originate or terminate outside Illinois. This definition
|
applies to all property purchased for the purpose of being | ||
attached to those
motor
vehicles or trailers as a part thereof.
| ||
(b) On and after July 1, 2003 and through June 30, 2004 , | ||
"use as rolling stock moving in interstate
commerce" in
| ||
paragraphs (4) and (4a) of the definition of "sale of service" | ||
in Section 2
and subsection (b) of Section 3-45 occurs for | ||
motor vehicles, as defined in
Section 1-146 of the Illinois | ||
Vehicle Code, when
during a 12-month period the rolling stock | ||
has carried persons or property for
hire in
interstate commerce | ||
for 51% of its total trips and transports persons whose
| ||
journeys or
property whose shipments originate or terminate | ||
outside Illinois. Trips that
are only
between points in | ||
Illinois shall not be counted as interstate trips when
| ||
calculating whether
the tangible personal property qualifies | ||
for the exemption but such trips shall
be included
in total | ||
trips taken.
| ||
(c) Beginning July 1, 2004, "use as rolling stock moving in | ||
interstate commerce" in paragraphs (4) and (4a) of the | ||
definition of "sale of service" in Section 2 and subsection (b) | ||
of Section 3-45 occurs for motor vehicles, as defined in | ||
Section 1-146 of the Illinois Vehicle Code, when during a | ||
12-month period the rolling stock has carried persons or | ||
property for hire in interstate commerce for greater than 50% | ||
of its total trips for that period or for greater than 50% of | ||
its total miles for that period. The person claiming the | ||
exemption shall make an election at the time of purchase to use | ||
either the trips or mileage method. Persons who purchased motor | ||
vehicles prior to July 1, 2004 shall make an election to use | ||
either the trips or mileage method and document that election | ||
in their books and records. If no election is made under this | ||
subsection to use the trips or mileage method, the person shall | ||
be deemed to have chosen the mileage method. Any election to | ||
use either the trips or mileage method will remain in effect | ||
for that motor vehicle for any period for which the Department | ||
may issue a notice of tax liability under this Act. | ||
For purposes of determining qualifying trips or miles, |
motor vehicles that carry persons or property for hire, even | ||
just between points in Illinois, will be considered used for | ||
hire in interstate commerce if the motor vehicle transports | ||
persons whose journeys or property whose shipments originate or | ||
terminate outside Illinois. The exemption for motor vehicles | ||
used as rolling stock moving in interstate commerce may be | ||
claimed only for motor vehicles whose gross vehicle weight | ||
rating exceeds 16,000 pounds. This definition applies to all | ||
property purchased for the purpose of being attached to those | ||
motor vehicles as a part thereof. | ||
(d) Beginning July 1, 2004, "use as rolling stock moving in | ||
interstate commerce" in paragraphs (4) and (4a) of the | ||
definition of "sale of service" in Section 2 and subsection (b) | ||
of Section 3-45 occurs for trailers, as defined in Section | ||
1-209 of the Illinois Vehicle Code, semitrailers as defined in | ||
Section 1-187 of the Illinois Vehicle Code, and pole trailers | ||
as defined in Section 1-161 of the Illinois Vehicle Code, when | ||
during a 12-month period the rolling stock has carried persons | ||
or property for hire in interstate commerce for greater than | ||
50% of its total trips for that period or for greater than 50% | ||
of its total miles for that period. The person claiming the | ||
exemption for a trailer or trailers that will not be dedicated | ||
to a motor vehicle or group of motor vehicles shall make an | ||
election at the time of purchase to use either the trips or | ||
mileage method. Persons who purchased trailers prior to July 1, | ||
2004 that are not dedicated to a motor vehicle or group of | ||
motor vehicles shall make an election to use either the trips | ||
or mileage method and document that election in their books and | ||
records. If no election is made under this subsection to use | ||
the trips or mileage method, the person shall be deemed to have | ||
chosen the mileage method. Any election to use either the trips | ||
or mileage method will remain in effect for that trailer for | ||
any period for which the Department may issue a notice of tax | ||
liability under this Act. | ||
For purposes of determining qualifying trips or miles, | ||
trailers, semitrailers, or pole trailers that carry property |
for hire, even just between points in Illinois, will be | ||
considered used for hire in interstate commerce if the | ||
trailers, semitrailers, or pole trailers transport property | ||
whose shipments originate or terminate outside Illinois. This | ||
definition applies to all property purchased for the purpose of | ||
being attached to those trailers, semitrailers, or pole | ||
trailers as a part thereof. In lieu of a person providing | ||
documentation regarding the qualifying use of each individual | ||
trailer, semitrailer, or pole trailer, that person may document | ||
such qualifying use by providing documentation of the | ||
following: | ||
(1) If a trailer, semitrailer, or pole trailer is | ||
dedicated to a motor vehicle that qualifies as rolling | ||
stock moving in interstate commerce under subsection (c) of | ||
this Section, then that trailer, semitrailer, or pole | ||
trailer qualifies as rolling stock moving in interstate | ||
commerce under this subsection. | ||
(2) If a trailer, semitrailer, or pole trailer is | ||
dedicated to a group of motor vehicles that all qualify as | ||
rolling stock moving in interstate commerce under | ||
subsection (c) of this Section, then that trailer, | ||
semitrailer, or pole trailer qualifies as rolling stock | ||
moving in interstate commerce under this subsection. | ||
(3) If one or more trailers, semitrailers, or pole | ||
trailers are dedicated to a group of motor vehicles and not | ||
all of those motor vehicles in that group qualify as | ||
rolling stock moving in interstate commerce under | ||
subsection (c) of this Section, then the percentage of | ||
those trailers, semitrailers, or pole trailers that | ||
qualifies as rolling stock moving in interstate commerce | ||
under this subsection is equal to the percentage of those | ||
motor vehicles in that group that qualify as rolling stock | ||
moving in interstate commerce under subsection (c) of this | ||
Section to which those trailers, semitrailers, or pole | ||
trailers are dedicated. However, to determine the | ||
qualification for the exemption provided under this item |
(3), the mathematical application of the qualifying | ||
percentage to one or more trailers, semitrailers, or pole | ||
trailers under this subpart shall not be allowed as to any | ||
fraction of a trailer, semitrailer, or pole trailer.
| ||
(Source: P.A. 93-23, eff. 6-20-03.)
| ||
Section 20. The Service Occupation Tax Act is amended by | ||
changing Sections 2 and 2d as follows:
| ||
(35 ILCS 115/2) (from Ch. 120, par. 439.102)
| ||
Sec. 2. "Transfer" means any transfer of the title to | ||
property or of
the ownership of property whether or not the | ||
transferor retains title as
security for the payment of amounts | ||
due him from the transferee.
| ||
"Cost Price" means the consideration paid by the serviceman | ||
for a
purchase valued in money, whether paid in money or | ||
otherwise, including
cash, credits and services, and shall be | ||
determined without any deduction
on account of the supplier's | ||
cost of the property sold or on account of any
other expense | ||
incurred by the supplier. When a serviceman contracts out
part | ||
or all of the services required in his sale of service, it | ||
shall be
presumed that the cost price to the serviceman of the | ||
property
transferred to him by his or her subcontractor is | ||
equal to 50% of the
subcontractor's charges to the serviceman | ||
in the absence of proof of the
consideration paid by the | ||
subcontractor for the purchase of such
property.
| ||
"Department" means the Department of Revenue.
| ||
"Person" means any natural individual, firm, partnership, | ||
association, joint
stock company, joint venture, public or | ||
private corporation, limited liability
company, and any | ||
receiver, executor, trustee, guardian or other representative
| ||
appointed by order of any court.
| ||
"Sale of Service" means any transaction except:
| ||
(a) A retail sale of tangible personal property taxable | ||
under the Retailers'
Occupation Tax Act or under the Use Tax | ||
Act.
|
(b) A sale of tangible personal property for the purpose of | ||
resale made in
compliance with Section 2c of the Retailers' | ||
Occupation Tax Act.
| ||
(c) Except as hereinafter provided, a sale or transfer of | ||
tangible personal
property as an incident to the rendering of | ||
service for or by any governmental
body or for or by any | ||
corporation, society, association, foundation or
institution | ||
organized and operated exclusively for charitable, religious | ||
or
educational purposes or any not-for-profit corporation, | ||
society, association,
foundation, institution or organization | ||
which has no compensated officers or
employees and which is | ||
organized and operated primarily for the recreation of
persons | ||
55 years of age or older. A limited liability company may | ||
qualify for
the exemption under this paragraph only if the | ||
limited liability company is
organized and operated | ||
exclusively for educational purposes.
| ||
(d) A sale or transfer of tangible personal
property
as an | ||
incident to the
rendering of service for interstate carriers | ||
for hire for use as rolling stock
moving in interstate commerce | ||
or lessors under leases of one year or longer,
executed or in | ||
effect at the time of purchase, to interstate carriers for hire
| ||
for use as rolling stock moving in interstate commerce, and | ||
equipment operated
by a telecommunications provider, licensed | ||
as a common
carrier by the Federal Communications Commission, | ||
which is permanently
installed in or affixed to aircraft moving | ||
in interstate commerce.
| ||
(d-1) A sale or transfer of tangible personal
property as | ||
an incident to
the rendering of service for owners, lessors or | ||
shippers of tangible personal
property which is utilized by | ||
interstate carriers for hire for use as rolling
stock moving in | ||
interstate commerce, and equipment operated
by a | ||
telecommunications provider, licensed as a common carrier by | ||
the
Federal Communications Commission, which is permanently | ||
installed in or
affixed to aircraft moving in interstate | ||
commerce.
| ||
(d-1.1) On and after July 1, 2003 and through June 30, |
2004 , a sale or transfer of a motor vehicle
of the
second | ||
division with a gross vehicle weight in excess of 8,000 pounds | ||
as an
incident to the rendering of service if that motor
| ||
vehicle is subject
to the commercial distribution fee imposed | ||
under Section 3-815.1 of the
Illinois Vehicle
Code. Beginning | ||
on July 1, 2004 and through June 30, 2005, the use in this | ||
State of motor vehicles of the second division: (i) with a | ||
gross vehicle weight rating in excess of 8,000 pounds; (ii) | ||
that are subject to the commercial distribution fee imposed | ||
under Section 3-815.1 of the Illinois Vehicle Code; and (iii) | ||
that are primarily used for commercial purposes. Through June | ||
30, 2005, this
This exemption applies to repair and replacement | ||
parts added after the
initial
purchase of such a motor vehicle | ||
if that motor vehicle is used in a manner that
would
qualify | ||
for the rolling stock exemption otherwise provided for in this | ||
Act. For purposes of this paragraph, "used for commercial | ||
purposes" means the transportation of persons or property in | ||
furtherance of any commercial or industrial enterprise whether | ||
for-hire or not.
| ||
(d-2) The repairing, reconditioning or remodeling, for a | ||
common carrier by
rail, of tangible personal property which | ||
belongs to such carrier for hire, and
as to which such carrier | ||
receives the physical possession of the repaired,
| ||
reconditioned or remodeled item of tangible personal property | ||
in Illinois, and
which such carrier transports, or shares with | ||
another common carrier in the
transportation of such property, | ||
out of Illinois on a standard uniform bill of
lading showing | ||
the person who repaired, reconditioned or remodeled the | ||
property
as the shipper or consignor of such property to a | ||
destination outside Illinois,
for use outside Illinois.
| ||
(d-3) A sale or transfer of tangible personal property | ||
which
is produced by the seller thereof on special order in | ||
such a way as to have
made the applicable tax the Service | ||
Occupation Tax or the Service Use Tax,
rather than the | ||
Retailers' Occupation Tax or the Use Tax, for an interstate
| ||
carrier by rail which receives the physical possession of such |
property in
Illinois, and which transports such property, or | ||
shares with another common
carrier in the transportation of | ||
such property, out of Illinois on a standard
uniform bill of | ||
lading showing the seller of the property as the shipper or
| ||
consignor of such property to a destination outside Illinois, | ||
for use outside
Illinois.
| ||
(d-4) Until January 1, 1997, a sale, by a registered | ||
serviceman paying tax
under this Act to the Department, of | ||
special order printed materials delivered
outside Illinois and | ||
which are not returned to this State, if delivery is made
by | ||
the seller or agent of the seller, including an agent who | ||
causes the product
to be delivered outside Illinois by a common | ||
carrier or the U.S.
postal service.
| ||
(e) A sale or transfer of machinery and equipment used | ||
primarily in
the process of the manufacturing or assembling, | ||
either in an existing, an
expanded or a new manufacturing | ||
facility, of tangible personal property for
wholesale or retail | ||
sale or lease, whether such sale or lease is made directly
by | ||
the manufacturer or by some other person, whether the materials | ||
used in the
process are owned by the manufacturer or some other | ||
person, or whether such
sale or lease is made apart from or as | ||
an incident to the seller's engaging in
a service occupation | ||
and the applicable tax is a Service Occupation Tax or
Service | ||
Use Tax, rather than Retailers' Occupation Tax or Use Tax.
| ||
(f) Until July 1, 2003, the sale or transfer of | ||
distillation
machinery
and equipment, sold as a
unit or kit and | ||
assembled or installed by the retailer, which machinery
and | ||
equipment is certified by the user to be used only for the | ||
production
of ethyl alcohol that will be used for consumption | ||
as motor fuel or as a
component of motor fuel for the personal | ||
use of such user and not subject
to sale or resale.
| ||
(g) At the election of any serviceman not required to be | ||
otherwise
registered as a retailer under Section 2a of the | ||
Retailers' Occupation Tax Act,
made for each fiscal year sales | ||
of service in which the aggregate annual cost
price of tangible | ||
personal property transferred as an incident to the sales of
|
service is less than 35% (75% in the case of servicemen | ||
transferring
prescription drugs or servicemen engaged in | ||
graphic arts production) of the
aggregate annual total gross | ||
receipts from all sales of service. The purchase
of such | ||
tangible personal property by the serviceman shall be subject | ||
to tax
under the Retailers' Occupation Tax Act and the Use Tax | ||
Act.
However, if a
primary serviceman who has made the election | ||
described in this paragraph
subcontracts service work to a | ||
secondary serviceman who has also made the
election described | ||
in this paragraph, the primary serviceman does not
incur a Use | ||
Tax liability if the secondary serviceman (i) has paid or will | ||
pay
Use
Tax on his or her cost price of any tangible personal | ||
property transferred
to the primary serviceman and (ii) | ||
certifies that fact in writing to the
primary serviceman.
| ||
Tangible personal property transferred incident to the | ||
completion of a
maintenance agreement is exempt from the tax | ||
imposed pursuant to this Act.
| ||
Exemption (e) also includes machinery and equipment used in | ||
the
general maintenance or repair of such exempt machinery and | ||
equipment or for
in-house manufacture of exempt machinery and | ||
equipment.
For the purposes of exemption (e), each of these | ||
terms shall have the following
meanings: (1) "manufacturing | ||
process" shall mean the production of any
article of tangible | ||
personal property, whether such article is a
finished product | ||
or an article for use in the process of manufacturing
or | ||
assembling a different article of tangible personal property, | ||
by
procedures commonly regarded as manufacturing, processing, | ||
fabricating,
or refining which changes some existing material | ||
or materials into a
material with a different form, use or | ||
name. In relation to a
recognized integrated business composed | ||
of a series of operations which
collectively constitute | ||
manufacturing, or individually constitute
manufacturing | ||
operations, the manufacturing process shall be deemed to
| ||
commence with the first operation or stage of production in the | ||
series,
and shall not be deemed to end until the completion of | ||
the final product
in the last operation or stage of production |
in the series; and further for
purposes of exemption (e), | ||
photoprocessing is deemed to be a manufacturing
process of | ||
tangible personal property for wholesale or retail sale;
(2) | ||
"assembling process" shall mean the production of any article | ||
of
tangible personal property, whether such article is a | ||
finished product
or an article for use in the process of | ||
manufacturing or assembling a
different article of tangible | ||
personal property, by the combination of
existing materials in | ||
a manner commonly regarded as assembling which
results in a | ||
material of a different form, use or name; (3) "machinery"
| ||
shall mean major mechanical machines or major components of | ||
such machines
contributing to a manufacturing or assembling | ||
process; and (4) "equipment"
shall include any independent | ||
device or tool separate from any machinery but
essential to an | ||
integrated manufacturing or assembly process; including
| ||
computers used primarily in a manufacturer's computer
assisted | ||
design, computer assisted manufacturing (CAD/CAM) system; or | ||
any
subunit or assembly comprising a component of any machinery | ||
or auxiliary,
adjunct or attachment parts of machinery, such as | ||
tools, dies, jigs, fixtures,
patterns and molds; or any parts | ||
which require periodic replacement in the
course of normal | ||
operation; but shall not include hand tools. Equipment
includes | ||
chemicals or chemicals acting as catalysts but only if the | ||
chemicals
or chemicals acting as catalysts effect a direct and | ||
immediate change upon a
product being manufactured or assembled | ||
for wholesale or retail sale or lease.
The purchaser of such | ||
machinery and equipment
who has an active resale registration | ||
number shall furnish such number to
the seller at the time of | ||
purchase. The purchaser of such machinery and
equipment and | ||
tools without an active resale registration number shall | ||
furnish
to the seller a certificate of exemption for each | ||
transaction stating facts
establishing the exemption for that | ||
transaction, which certificate shall
be available to the | ||
Department for inspection or audit.
| ||
Except as provided in Section 2d of this Act, the rolling | ||
stock exemption
applies to rolling
stock
used by an interstate
|
carrier for hire, even just between points in Illinois, if such | ||
rolling
stock transports, for hire, persons whose journeys or | ||
property whose
shipments originate or terminate outside | ||
Illinois.
| ||
Any informal rulings, opinions or letters issued by the | ||
Department in
response to an inquiry or request for any opinion | ||
from any person
regarding the coverage and applicability of | ||
exemption (e) to specific
devices shall be published, | ||
maintained as a public record, and made
available for public | ||
inspection and copying. If the informal ruling,
opinion or | ||
letter contains trade secrets or other confidential
| ||
information, where possible the Department shall delete such | ||
information
prior to publication. Whenever such informal | ||
rulings, opinions, or
letters contain any policy of general | ||
applicability, the Department
shall formulate and adopt such | ||
policy as a rule in accordance with the
provisions of the | ||
Illinois Administrative Procedure Act.
| ||
On and after July 1, 1987, no entity otherwise eligible | ||
under exemption
(c) of this Section shall make tax free | ||
purchases unless it has an active
exemption identification | ||
number issued by the Department.
| ||
"Serviceman" means any person who is engaged in the | ||
occupation of
making sales of service.
| ||
"Sale at Retail" means "sale at retail" as defined in the | ||
Retailers'
Occupation Tax Act.
| ||
"Supplier" means any person who makes sales of tangible | ||
personal
property to servicemen for the purpose of resale as an | ||
incident to a
sale of service.
| ||
(Source: P.A. 92-484, eff. 8-23-01;
93-23, eff. 6-20-03; 93-24, | ||
eff. 6-20-03; revised 8-21-03.)
| ||
(35 ILCS 115/2d)
| ||
Sec. 2d. Motor vehicles; trailers; use as rolling stock | ||
definition. | ||
(a) Through June
30, 2003, "use as
rolling stock moving in
| ||
interstate commerce" in subsections (d) and (d-1) of the |
definition of "sale of
service" in Section 2 means for motor | ||
vehicles, as defined in Section 1-146 of
the Illinois Vehicle | ||
Code, and trailers, as defined in Section 1-209 of the
Illinois | ||
Vehicle Code, when on 15 or more occasions in a 12-month period | ||
the
motor vehicle and trailer has carried persons or property | ||
for hire in
interstate commerce, even just between points in | ||
Illinois, if the motor vehicle
and trailer transports persons | ||
whose journeys or property whose shipments
originate or | ||
terminate outside Illinois.
This definition applies to all | ||
property purchased for the purpose of being
attached to those | ||
motor vehicles or trailers as a part thereof.
| ||
(b) On and after July 1, 2003 and through June 30, 2004 , | ||
"use as rolling stock moving in interstate
commerce" in
| ||
paragraphs (d) and (d-1) of the definition of "sale of service" | ||
in
Section 2 occurs for motor vehicles, as defined in Section | ||
1-146 of the
Illinois Vehicle Code,
when during a 12-month | ||
period the rolling stock has carried persons or property
for | ||
hire
in interstate commerce for 51% of its total trips and | ||
transports persons whose
journeys or
property whose shipments | ||
originate or terminate outside Illinois. Trips that
are only
| ||
between points in Illinois will not be counted as interstate | ||
trips when
calculating whether
the tangible personal property | ||
qualifies for the exemption but such trips will
be included
in | ||
total trips taken.
| ||
(c) Beginning July 1, 2004, "use as rolling stock moving in | ||
interstate commerce" in paragraphs (d) and (d-1) of the | ||
definition of "sale of service" in Section 2 occurs for motor | ||
vehicles, as defined in Section 1-146 of the Illinois Vehicle | ||
Code, when during a 12-month period the rolling stock has | ||
carried persons or property for hire in interstate commerce for | ||
greater than 50% of its total trips for that period or for | ||
greater than 50% of its total miles for that period. The person | ||
claiming the exemption shall make an election at the time of | ||
purchase to use either the trips or mileage method. Persons who | ||
purchased motor vehicles prior to July 1, 2004 shall make an | ||
election to use either the trips or mileage method and document |
that election in their books and records. If no election is | ||
made under this subsection to use the trips or mileage method, | ||
the person shall be deemed to have chosen the mileage method. | ||
Any election to use either the trips or mileage method will | ||
remain in effect for that motor vehicle for any period for | ||
which the Department may issue a notice of tax liability under | ||
this Act. | ||
For purposes of determining qualifying trips or miles, | ||
motor vehicles that carry persons or property for hire, even | ||
just between points in Illinois, will be considered used for | ||
hire in interstate commerce if the motor vehicle transports | ||
persons whose journeys or property whose shipments originate or | ||
terminate outside Illinois. The exemption for motor vehicles | ||
used as rolling stock moving in interstate commerce may be | ||
claimed only for motor vehicles whose gross vehicle weight | ||
rating exceeds 16,000 pounds. This definition applies to all | ||
property purchased for the purpose of being attached to those | ||
motor vehicles as a part thereof. | ||
(d) Beginning July 1, 2004, "use as rolling stock moving in | ||
interstate commerce" in paragraphs (d) and (d-1) of the | ||
definition of "sale of service" in Section 2 occurs for | ||
trailers, as defined in Section 1-209 of the Illinois Vehicle | ||
Code, semitrailers as defined in Section 1-187 of the Illinois | ||
Vehicle Code, and pole trailers as defined in Section 1-161 of | ||
the Illinois Vehicle Code, when during a 12-month period the | ||
rolling stock has carried persons or property for hire in | ||
interstate commerce for greater than 50% of its total trips for | ||
that period or for greater than 50% of its total miles for that | ||
period. The person claiming the exemption for a trailer or | ||
trailers that will not be dedicated to a motor vehicle or group | ||
of motor vehicles shall make an election at the time of | ||
purchase to use either the trips or mileage method. Persons who | ||
purchased trailers prior to July 1, 2004 that are not dedicated | ||
to a motor vehicle or group of motor vehicles shall make an | ||
election to use either the trips or mileage method and document | ||
that election in their books and records. If no election is |
made under this subsection to use the trips or mileage method, | ||
the person shall be deemed to have chosen the mileage method. | ||
Any election to use either the trips or mileage method will | ||
remain in effect for that trailer for any period for which the | ||
Department may issue a notice of tax liability under this Act. | ||
For purposes of determining qualifying trips or miles, | ||
trailers, semitrailers, or pole trailers that carry property | ||
for hire, even just between points in Illinois, will be | ||
considered used for hire in interstate commerce if the | ||
trailers, semitrailers, or pole trailers transport property | ||
whose shipments originate or terminate outside Illinois. This | ||
definition applies to all property purchased for the purpose of | ||
being attached to those trailers, semitrailers, or pole | ||
trailers as a part thereof. In lieu of a person providing | ||
documentation regarding the qualifying use of each individual | ||
trailer, semitrailer, or pole trailer, that person may document | ||
such qualifying use by providing documentation of the | ||
following: | ||
(1) If a trailer, semitrailer, or pole trailer is | ||
dedicated to a motor vehicle that qualifies as rolling | ||
stock moving in interstate commerce under subsection (c) of | ||
this Section, then that trailer, semitrailer, or pole | ||
trailer qualifies as rolling stock moving in interstate | ||
commerce under this subsection. | ||
(2) If a trailer, semitrailer, or pole trailer is | ||
dedicated to a group of motor vehicles that all qualify as | ||
rolling stock moving in interstate commerce under | ||
subsection (c) of this Section, then that trailer, | ||
semitrailer, or pole trailer qualifies as rolling stock | ||
moving in interstate commerce under this subsection. | ||
(3) If one or more trailers, semitrailers, or pole | ||
trailers are dedicated to a group of motor vehicles and not | ||
all of those motor vehicles in that group qualify as | ||
rolling stock moving in interstate commerce under | ||
subsection (c) of this Section, then the percentage of | ||
those trailers, semitrailers, or pole trailers that |
qualifies as rolling stock moving in interstate commerce | ||
under this subsection is equal to the percentage of those | ||
motor vehicles in that group that qualify as rolling stock | ||
moving in interstate commerce under subsection (c) of this | ||
Section to which those trailers, semitrailers, or pole | ||
trailers are dedicated. However, to determine the | ||
qualification for the exemption provided under this item | ||
(3), the mathematical application of the qualifying | ||
percentage to one or more trailers, semitrailers, or pole | ||
trailers under this subpart shall not be allowed as to any | ||
fraction of a trailer, semitrailer, or pole trailer.
| ||
(Source: P.A. 93-23, eff. 6-20-03.)
| ||
Section 25. The Retailers' Occupation Tax Act is amended by | ||
changing Sections 2-5 and 2-51 as follows:
| ||
(35 ILCS 120/2-5) (from Ch. 120, par. 441-5)
| ||
Sec. 2-5. Exemptions. Gross receipts from proceeds from the | ||
sale of
the following tangible personal property are exempt | ||
from the tax imposed
by this Act:
| ||
(1) Farm chemicals.
| ||
(2) Farm machinery and equipment, both new and used, | ||
including that
manufactured on special order, certified by the | ||
purchaser to be used
primarily for production agriculture or | ||
State or federal agricultural
programs, including individual | ||
replacement parts for the machinery and
equipment, including | ||
machinery and equipment purchased for lease,
and including | ||
implements of husbandry defined in Section 1-130 of
the | ||
Illinois Vehicle Code, farm machinery and agricultural | ||
chemical and
fertilizer spreaders, and nurse wagons required to | ||
be registered
under Section 3-809 of the Illinois Vehicle Code,
| ||
but
excluding other motor vehicles required to be registered | ||
under the Illinois
Vehicle Code.
Horticultural polyhouses or | ||
hoop houses used for propagating, growing, or
overwintering | ||
plants shall be considered farm machinery and equipment under
| ||
this item (2).
Agricultural chemical tender tanks and dry boxes |
shall include units sold
separately from a motor vehicle | ||
required to be licensed and units sold mounted
on a motor | ||
vehicle required to be licensed, if the selling price of the | ||
tender
is separately stated.
| ||
Farm machinery and equipment shall include precision | ||
farming equipment
that is
installed or purchased to be | ||
installed on farm machinery and equipment
including, but not | ||
limited to, tractors, harvesters, sprayers, planters,
seeders, | ||
or spreaders.
Precision farming equipment includes, but is not | ||
limited to,
soil testing sensors, computers, monitors, | ||
software, global positioning
and mapping systems, and other | ||
such equipment.
| ||
Farm machinery and equipment also includes computers, | ||
sensors, software, and
related equipment used primarily in the
| ||
computer-assisted operation of production agriculture | ||
facilities, equipment,
and activities such as, but
not limited | ||
to,
the collection, monitoring, and correlation of
animal and | ||
crop data for the purpose of
formulating animal diets and | ||
agricultural chemicals. This item (7) is exempt
from the | ||
provisions of
Section 2-70.
| ||
(3) Until July 1, 2003, distillation machinery and | ||
equipment, sold as a
unit or kit,
assembled or installed by the | ||
retailer, certified by the user to be used
only for the | ||
production of ethyl alcohol that will be used for consumption
| ||
as motor fuel or as a component of motor fuel for the personal | ||
use of the
user, and not subject to sale or resale.
| ||
(4) Until July 1, 2003, graphic arts machinery and | ||
equipment, including
repair and
replacement parts, both new and | ||
used, and including that manufactured on
special order or | ||
purchased for lease, certified by the purchaser to be used
| ||
primarily for graphic arts production.
Equipment includes | ||
chemicals or
chemicals acting as catalysts but only if
the | ||
chemicals or chemicals acting as catalysts effect a direct and | ||
immediate
change upon a
graphic arts product.
| ||
(5) A motor vehicle of the first division, a motor vehicle | ||
of the second
division that is a self-contained motor vehicle |
designed or permanently
converted to provide living quarters | ||
for recreational, camping, or travel
use, with direct walk | ||
through access to the living quarters from the
driver's seat, | ||
or a motor vehicle of the second division that is of the van
| ||
configuration designed for the transportation of not less than | ||
7 nor more
than 16 passengers, as defined in Section 1-146 of | ||
the Illinois Vehicle
Code, that is used for automobile renting, | ||
as defined in the Automobile
Renting Occupation and Use Tax | ||
Act.
| ||
(6) Personal property sold by a teacher-sponsored student | ||
organization
affiliated with an elementary or secondary school | ||
located in Illinois.
| ||
(7) Until July 1, 2003, proceeds of that portion of the | ||
selling price of
a passenger car the
sale of which is subject | ||
to the Replacement Vehicle Tax.
| ||
(8) Personal property sold to an Illinois county fair | ||
association for
use in conducting, operating, or promoting the | ||
county fair.
| ||
(9) Personal property sold to a not-for-profit arts
or | ||
cultural organization that establishes, by proof required by | ||
the Department
by
rule, that it has received an exemption under | ||
Section 501(c)(3) of the
Internal Revenue Code and that is | ||
organized and operated primarily for the
presentation
or | ||
support of arts or cultural programming, activities, or | ||
services. These
organizations include, but are not limited to, | ||
music and dramatic arts
organizations such as symphony | ||
orchestras and theatrical groups, arts and
cultural service | ||
organizations, local arts councils, visual arts organizations,
| ||
and media arts organizations.
On and after the effective date | ||
of this amendatory Act of the 92nd General
Assembly, however, | ||
an entity otherwise eligible for this exemption shall not
make | ||
tax-free purchases unless it has an active identification | ||
number issued by
the Department.
| ||
(10) Personal property sold by a corporation, society, | ||
association,
foundation, institution, or organization, other | ||
than a limited liability
company, that is organized and |
operated as a not-for-profit service enterprise
for the benefit | ||
of persons 65 years of age or older if the personal property
| ||
was not purchased by the enterprise for the purpose of resale | ||
by the
enterprise.
| ||
(11) Personal property sold to a governmental body, to a | ||
corporation,
society, association, foundation, or institution | ||
organized and operated
exclusively for charitable, religious, | ||
or educational purposes, or to a
not-for-profit corporation, | ||
society, association, foundation, institution,
or organization | ||
that has no compensated officers or employees and that is
| ||
organized and operated primarily for the recreation of persons | ||
55 years of
age or older. A limited liability company may | ||
qualify for the exemption under
this paragraph only if the | ||
limited liability company is organized and operated
| ||
exclusively for educational purposes. On and after July 1, | ||
1987, however, no
entity otherwise eligible for this exemption | ||
shall make tax-free purchases
unless it has an active | ||
identification number issued by the Department.
| ||
(12) Tangible personal property sold to
interstate | ||
carriers
for hire for use as
rolling stock moving in interstate | ||
commerce or to lessors under leases of
one year or longer | ||
executed or in effect at the time of purchase by
interstate | ||
carriers for hire for use as rolling stock moving in interstate
| ||
commerce and equipment operated by a telecommunications | ||
provider, licensed as a
common carrier by the Federal | ||
Communications Commission, which is permanently
installed in | ||
or affixed to aircraft moving in interstate commerce.
| ||
(12-5) On and after July 1, 2003 and through June 30, 2004 , | ||
motor vehicles of the second division
with a gross vehicle | ||
weight in excess of 8,000 pounds
that
are
subject to the | ||
commercial distribution fee imposed under Section 3-815.1 of
| ||
the Illinois
Vehicle Code. Beginning on July 1, 2004 and | ||
through June 30, 2005, the use in this State of motor vehicles | ||
of the second division: (i) with a gross vehicle weight rating | ||
in excess of 8,000 pounds; (ii) that are subject to the | ||
commercial distribution fee imposed under Section 3-815.1 of |
the Illinois Vehicle Code; and (iii) that are primarily used | ||
for commercial purposes. Through June 30, 2005, this
This
| ||
exemption applies to repair and replacement parts added
after | ||
the
initial purchase of such a motor vehicle if that motor | ||
vehicle is used in a
manner that
would qualify for the rolling | ||
stock exemption otherwise provided for in this
Act. For | ||
purposes of this paragraph, "used for commercial purposes" | ||
means the transportation of persons or property in furtherance | ||
of any commercial or industrial enterprise whether for-hire or | ||
not.
| ||
(13) Proceeds from sales to owners, lessors, or
shippers of
| ||
tangible personal property that is utilized by interstate | ||
carriers for
hire for use as rolling stock moving in interstate | ||
commerce
and equipment operated by a telecommunications | ||
provider, licensed as a
common carrier by the Federal | ||
Communications Commission, which is
permanently installed in | ||
or affixed to aircraft moving in interstate commerce.
| ||
(14) Machinery and equipment that will be used by the | ||
purchaser, or a
lessee of the purchaser, primarily in the | ||
process of manufacturing or
assembling tangible personal | ||
property for wholesale or retail sale or
lease, whether the | ||
sale or lease is made directly by the manufacturer or by
some | ||
other person, whether the materials used in the process are | ||
owned by
the manufacturer or some other person, or whether the | ||
sale or lease is made
apart from or as an incident to the | ||
seller's engaging in the service
occupation of producing | ||
machines, tools, dies, jigs, patterns, gauges, or
other similar | ||
items of no commercial value on special order for a particular
| ||
purchaser.
| ||
(15) Proceeds of mandatory service charges separately | ||
stated on
customers' bills for purchase and consumption of food | ||
and beverages, to the
extent that the proceeds of the service | ||
charge are in fact turned over as
tips or as a substitute for | ||
tips to the employees who participate directly
in preparing, | ||
serving, hosting or cleaning up the food or beverage function
| ||
with respect to which the service charge is imposed.
|
(16) Petroleum products sold to a purchaser if the seller
| ||
is prohibited by federal law from charging tax to the | ||
purchaser.
| ||
(17) Tangible personal property sold to a common carrier by | ||
rail or
motor that
receives the physical possession of the | ||
property in Illinois and that
transports the property, or | ||
shares with another common carrier in the
transportation of the | ||
property, out of Illinois on a standard uniform bill
of lading | ||
showing the seller of the property as the shipper or consignor | ||
of
the property to a destination outside Illinois, for use | ||
outside Illinois.
| ||
(18) Legal tender, currency, medallions, or gold or silver | ||
coinage
issued by the State of Illinois, the government of the | ||
United States of
America, or the government of any foreign | ||
country, and bullion.
| ||
(19) Until July 1 2003, oil field exploration, drilling, | ||
and production
equipment, including
(i) rigs and parts of rigs, | ||
rotary rigs, cable tool
rigs, and workover rigs, (ii) pipe and | ||
tubular goods, including casing and
drill strings, (iii) pumps | ||
and pump-jack units, (iv) storage tanks and flow
lines, (v) any | ||
individual replacement part for oil field exploration,
| ||
drilling, and production equipment, and (vi) machinery and | ||
equipment purchased
for lease; but
excluding motor vehicles | ||
required to be registered under the Illinois
Vehicle Code.
| ||
(20) Photoprocessing machinery and equipment, including | ||
repair and
replacement parts, both new and used, including that | ||
manufactured on
special order, certified by the purchaser to be | ||
used primarily for
photoprocessing, and including | ||
photoprocessing machinery and equipment
purchased for lease.
| ||
(21) Until July 1, 2003, coal exploration, mining, | ||
offhighway hauling,
processing,
maintenance, and reclamation | ||
equipment, including
replacement parts and equipment, and | ||
including
equipment purchased for lease, but excluding motor | ||
vehicles required to be
registered under the Illinois Vehicle | ||
Code.
| ||
(22) Fuel and petroleum products sold to or used by an air |
carrier,
certified by the carrier to be used for consumption, | ||
shipment, or storage
in the conduct of its business as an air | ||
common carrier, for a flight
destined for or returning from a | ||
location or locations
outside the United States without regard | ||
to previous or subsequent domestic
stopovers.
| ||
(23) A transaction in which the purchase order is received | ||
by a florist
who is located outside Illinois, but who has a | ||
florist located in Illinois
deliver the property to the | ||
purchaser or the purchaser's donee in Illinois.
| ||
(24) Fuel consumed or used in the operation of ships, | ||
barges, or vessels
that are used primarily in or for the | ||
transportation of property or the
conveyance of persons for | ||
hire on rivers bordering on this State if the
fuel is delivered | ||
by the seller to the purchaser's barge, ship, or vessel
while | ||
it is afloat upon that bordering river.
| ||
(25) A motor vehicle sold in this State to a nonresident | ||
even though the
motor vehicle is delivered to the nonresident | ||
in this State, if the motor
vehicle is not to be titled in this | ||
State, and if a drive-away permit
is issued to the motor | ||
vehicle as provided in Section 3-603 of the Illinois
Vehicle | ||
Code or if the nonresident purchaser has vehicle registration
| ||
plates to transfer to the motor vehicle upon returning to his | ||
or her home
state. The issuance of the drive-away permit or | ||
having
the
out-of-state registration plates to be transferred | ||
is prima facie evidence
that the motor vehicle will not be | ||
titled in this State.
| ||
(26) Semen used for artificial insemination of livestock | ||
for direct
agricultural production.
| ||
(27) Horses, or interests in horses, registered with and | ||
meeting the
requirements of any of the
Arabian Horse Club | ||
Registry of America, Appaloosa Horse Club, American Quarter
| ||
Horse Association, United States
Trotting Association, or | ||
Jockey Club, as appropriate, used for
purposes of breeding or | ||
racing for prizes.
| ||
(28) Computers and communications equipment utilized for | ||
any
hospital
purpose
and equipment used in the diagnosis,
|
analysis, or treatment of hospital patients sold to a lessor | ||
who leases the
equipment, under a lease of one year or longer | ||
executed or in effect at the
time of the purchase, to a
| ||
hospital
that has been issued an active tax exemption | ||
identification number by the
Department under Section 1g of | ||
this Act.
| ||
(29) Personal property sold to a lessor who leases the
| ||
property, under a
lease of one year or longer executed or in | ||
effect at the time of the purchase,
to a governmental body
that | ||
has been issued an active tax exemption identification number | ||
by the
Department under Section 1g of this Act.
| ||
(30) Beginning with taxable years ending on or after | ||
December
31, 1995
and
ending with taxable years ending on or | ||
before December 31, 2004,
personal property that is
donated for | ||
disaster relief to be used in a State or federally declared
| ||
disaster area in Illinois or bordering Illinois by a | ||
manufacturer or retailer
that is registered in this State to a | ||
corporation, society, association,
foundation, or institution | ||
that has been issued a sales tax exemption
identification | ||
number by the Department that assists victims of the disaster
| ||
who reside within the declared disaster area.
| ||
(31) Beginning with taxable years ending on or after | ||
December
31, 1995 and
ending with taxable years ending on or | ||
before December 31, 2004, personal
property that is used in the | ||
performance of infrastructure repairs in this
State, including | ||
but not limited to municipal roads and streets, access roads,
| ||
bridges, sidewalks, waste disposal systems, water and sewer | ||
line extensions,
water distribution and purification | ||
facilities, storm water drainage and
retention facilities, and | ||
sewage treatment facilities, resulting from a State
or | ||
federally declared disaster in Illinois or bordering Illinois | ||
when such
repairs are initiated on facilities located in the | ||
declared disaster area
within 6 months after the disaster.
| ||
(32) Beginning July 1, 1999, game or game birds sold at a | ||
"game breeding
and
hunting preserve area" or an "exotic game | ||
hunting area" as those terms are used
in the
Wildlife Code or |
at a hunting enclosure approved through rules adopted by the
| ||
Department of Natural Resources. This paragraph is exempt from | ||
the provisions
of
Section 2-70.
| ||
(33) A motor vehicle, as that term is defined in Section | ||
1-146
of the
Illinois Vehicle Code, that is donated to a | ||
corporation, limited liability
company, society, association, | ||
foundation, or institution that is determined by
the Department | ||
to be organized and operated exclusively for educational
| ||
purposes. For purposes of this exemption, "a corporation, | ||
limited liability
company, society, association, foundation, | ||
or institution organized and
operated
exclusively for | ||
educational purposes" means all tax-supported public schools,
| ||
private schools that offer systematic instruction in useful | ||
branches of
learning by methods common to public schools and | ||
that compare favorably in
their scope and intensity with the | ||
course of study presented in tax-supported
schools, and | ||
vocational or technical schools or institutes organized and
| ||
operated exclusively to provide a course of study of not less | ||
than 6 weeks
duration and designed to prepare individuals to | ||
follow a trade or to pursue a
manual, technical, mechanical, | ||
industrial, business, or commercial
occupation.
| ||
(34) Beginning January 1, 2000, personal property, | ||
including food, purchased
through fundraising events for the | ||
benefit of a public or private elementary or
secondary school, | ||
a group of those schools, or one or more school districts if
| ||
the events are sponsored by an entity recognized by the school | ||
district that
consists primarily of volunteers and includes | ||
parents and teachers of the
school children. This paragraph | ||
does not apply to fundraising events (i) for
the benefit of | ||
private home instruction or (ii) for which the fundraising
| ||
entity purchases the personal property sold at the events from | ||
another
individual or entity that sold the property for the | ||
purpose of resale by the
fundraising entity and that profits | ||
from the sale to the fundraising entity.
This paragraph is | ||
exempt from the provisions of Section 2-70.
| ||
(35) Beginning January 1, 2000 and through December 31, |
2001, new or used
automatic vending machines that prepare and | ||
serve hot food and beverages,
including coffee, soup, and other | ||
items, and replacement parts for these
machines. Beginning | ||
January 1, 2002 and through June 30, 2003, machines
and parts | ||
for machines used in
commercial, coin-operated amusement and | ||
vending business if a use or occupation
tax is paid on the | ||
gross receipts derived from the use of the commercial,
| ||
coin-operated amusement and vending machines. This paragraph | ||
is exempt from
the provisions of Section 2-70.
| ||
(35-5) Food for human consumption that is to be consumed | ||
off
the premises where it is sold (other than alcoholic | ||
beverages, soft drinks,
and food that has been prepared for | ||
immediate consumption) and prescription
and nonprescription | ||
medicines, drugs, medical appliances, and insulin, urine
| ||
testing materials, syringes, and needles used by diabetics, for | ||
human use, when
purchased for use by a person receiving medical | ||
assistance under Article 5 of
the Illinois Public Aid Code who | ||
resides in a licensed long-term care facility,
as defined in | ||
the Nursing Home Care Act.
| ||
(36) Beginning August 2, 2001, computers and | ||
communications equipment
utilized for any hospital purpose and | ||
equipment used in the diagnosis,
analysis, or treatment of | ||
hospital patients sold to a lessor who leases the
equipment, | ||
under a lease of one year or longer executed or in effect at | ||
the
time of the purchase, to a hospital that has been issued an | ||
active tax
exemption identification number by the Department | ||
under Section 1g of this Act.
This paragraph is exempt from the | ||
provisions of Section 2-70.
| ||
(37) Beginning August 2, 2001, personal property sold to a | ||
lessor who
leases the property, under a lease of one year or | ||
longer executed or in effect
at the time of the purchase, to a | ||
governmental body that has been issued an
active tax exemption | ||
identification number by the Department under Section 1g
of | ||
this Act. This paragraph is exempt from the provisions of | ||
Section 2-70.
| ||
(38) Beginning on January 1, 2002, tangible personal |
property purchased
from an Illinois retailer by a taxpayer | ||
engaged in centralized purchasing
activities in Illinois who | ||
will, upon receipt of the property in Illinois,
temporarily | ||
store the property in Illinois (i) for the purpose of | ||
subsequently
transporting it outside this State for use or | ||
consumption thereafter solely
outside this State or (ii) for | ||
the purpose of being processed, fabricated, or
manufactured | ||
into, attached to, or incorporated into other tangible personal
| ||
property to be transported outside this State and thereafter | ||
used or consumed
solely outside this State. The Director of | ||
Revenue shall, pursuant to rules
adopted in accordance with the | ||
Illinois Administrative Procedure Act, issue a
permit to any | ||
taxpayer in good standing with the Department who is eligible | ||
for
the exemption under this paragraph (38). The permit issued | ||
under
this paragraph (38) shall authorize the holder, to the | ||
extent and
in the manner specified in the rules adopted under | ||
this Act, to purchase
tangible personal property from a | ||
retailer exempt from the taxes imposed by
this Act. Taxpayers | ||
shall maintain all necessary books and records to
substantiate | ||
the use and consumption of all such tangible personal property
| ||
outside of the State of Illinois.
| ||
(Source: P.A. 92-16, eff. 6-28-01; 92-35, eff. 7-1-01; 92-227, | ||
eff. 8-2-01;
92-337, eff.
8-10-01; 92-484, eff. 8-23-01; | ||
92-488, eff. 8-23-01; 92-651, eff. 7-11-02;
92-680, eff. | ||
7-16-02; 93-23, eff. 6-20-03; 93-24, eff.
6-20-03; revised | ||
9-11-03.)
| ||
(35 ILCS 120/2-51)
| ||
Sec. 2-51. Motor vehicles; trailers; use as rolling stock | ||
definition. | ||
(a) Through
June 30, 2003, "use
as
rolling stock moving
in
| ||
interstate commerce" in
paragraphs (12) and (13) of Section 2-5 | ||
means for motor vehicles, as defined in
Section 1-146 of the | ||
Illinois Vehicle Code, and trailers, as defined in Section
| ||
1-209 of the Illinois Vehicle Code, when on 15 or more | ||
occasions in a
12-month period the motor vehicle and trailer |
has carried persons or property
for
hire in
interstate | ||
commerce, even just between points in Illinois, if the motor | ||
vehicle
and trailer transports persons whose journeys or | ||
property whose shipments
originate or terminate outside | ||
Illinois. This
definition applies to all
property purchased for | ||
the purpose of being attached to those motor vehicles or
| ||
trailers as a part thereof.
| ||
(b) On and after July 1, 2003 and through June 30, 2004 , | ||
"use as rolling stock moving in interstate
commerce" in
| ||
paragraphs (12) and (13) of Section 2-5 occurs for motor | ||
vehicles, as defined
in Section 1-146 of the Illinois Vehicle | ||
Code, when during a 12-month
period the
rolling stock has | ||
carried persons or property for hire in interstate commerce
for | ||
51% of
its total trips and transports persons whose journeys or | ||
property whose
shipments
originate or terminate outside | ||
Illinois. Trips that are only between points in
Illinois shall
| ||
not be counted as interstate trips when calculating whether the | ||
tangible
personal property
qualifies for the exemption but such | ||
trips shall be included in total trips
taken.
| ||
(c) Beginning July 1, 2004, "use as rolling stock moving in | ||
interstate commerce" in paragraphs (12) and (13) of Section 2-5 | ||
occurs for motor vehicles, as defined in Section 1-146 of the | ||
Illinois Vehicle Code, when during a 12-month period the | ||
rolling stock has carried persons or property for hire in | ||
interstate commerce for greater than 50% of its total trips for | ||
that period or for greater than 50% of its total miles for that | ||
period. The person claiming the exemption shall make an | ||
election at the time of purchase to use either the trips or | ||
mileage method. Persons who purchased motor vehicles prior to | ||
July 1, 2004 shall make an election to use either the trips or | ||
mileage method and document that election in their books and | ||
records. If no election is made under this subsection to use | ||
the trips or mileage method, the person shall be deemed to have | ||
chosen the mileage method. Any election to use either the trips | ||
or mileage method will remain in effect for that motor vehicle | ||
for any period for which the Department may issue a notice of |
tax liability under this Act. | ||
For purposes of determining qualifying trips or miles, | ||
motor vehicles that carry persons or property for hire, even | ||
just between points in Illinois, will be considered used for | ||
hire in interstate commerce if the motor vehicle transports | ||
persons whose journeys or property whose shipments originate or | ||
terminate outside Illinois. The exemption for motor vehicles | ||
used as rolling stock moving in interstate commerce may be | ||
claimed only for motor vehicles whose gross vehicle weight | ||
rating exceeds 16,000 pounds. This definition applies to all | ||
property purchased for the purpose of being attached to those | ||
motor vehicles as a part thereof. | ||
(d) Beginning July 1, 2004, "use as rolling stock moving in | ||
interstate commerce" in paragraphs (12) and (13) of Section 2-5 | ||
occurs for trailers, as defined in Section 1-209 of the | ||
Illinois Vehicle Code, semitrailers as defined in Section 1-187 | ||
of the Illinois Vehicle Code, and pole trailers as defined in | ||
Section 1-161 of the Illinois Vehicle Code, when during a | ||
12-month period the rolling stock has carried persons or | ||
property for hire in interstate commerce for greater than 50% | ||
of its total trips for that period or for greater than 50% of | ||
its total miles for that period. The person claiming the | ||
exemption for a trailer or trailers that will not be dedicated | ||
to a motor vehicle or group of motor vehicles shall make an | ||
election at the time of purchase to use either the trips or | ||
mileage method. Persons who purchased trailers prior to July 1, | ||
2004 that are not dedicated to a motor vehicle or group of | ||
motor vehicles shall make an election to use either the trips | ||
or mileage method and document that election in their books and | ||
records. If no election is made under this subsection to use | ||
the trips or mileage method, the person shall be deemed to have | ||
chosen the mileage method. Any election to use either the trips | ||
or mileage method will remain in effect for that trailer for | ||
any period for which the Department may issue a notice of tax | ||
liability under this Act. | ||
For purposes of determining qualifying trips or miles, |
trailers, semitrailers, or pole trailers that carry property | ||
for hire, even just between points in Illinois, will be | ||
considered used for hire in interstate commerce if the | ||
trailers, semitrailers, or pole trailers transport property | ||
whose shipments originate or terminate outside Illinois. This | ||
definition applies to all property purchased for the purpose of | ||
being attached to those trailers, semitrailers, or pole | ||
trailers as a part thereof. In lieu of a person providing | ||
documentation regarding the qualifying use of each individual | ||
trailer, semitrailer, or pole trailer, that person may document | ||
such qualifying use by providing documentation of the | ||
following: | ||
(1) If a trailer, semitrailer, or pole trailer is | ||
dedicated to a motor vehicle that qualifies as rolling | ||
stock moving in interstate commerce under subsection (c) of | ||
this Section, then that trailer, semitrailer, or pole | ||
trailer qualifies as rolling stock moving in interstate | ||
commerce under this subsection. | ||
(2) If a trailer, semitrailer, or pole trailer is | ||
dedicated to a group of motor vehicles that all qualify as | ||
rolling stock moving in interstate commerce under | ||
subsection (c) of this Section, then that trailer, | ||
semitrailer, or pole trailer qualifies as rolling stock | ||
moving in interstate commerce under this subsection. | ||
(3) If one or more trailers, semitrailers, or pole | ||
trailers are dedicated to a group of motor vehicles and not | ||
all of those motor vehicles in that group qualify as | ||
rolling stock moving in interstate commerce under | ||
subsection (c) of this Section, then the percentage of | ||
those trailers, semitrailers, or pole trailers that | ||
qualifies as rolling stock moving in interstate commerce | ||
under this subsection is equal to the percentage of those | ||
motor vehicles in that group that qualify as rolling stock | ||
moving in interstate commerce under subsection (c) of this | ||
Section to which those trailers, semitrailers, or pole | ||
trailers are dedicated. However, to determine the |
qualification for the exemption provided under this item | ||
(3), the mathematical application of the qualifying | ||
percentage to one or more trailers, semitrailers, or pole | ||
trailers under this subpart shall not be allowed as to any | ||
fraction of a trailer, semitrailer, or pole trailer.
| ||
(Source: P.A. 93-23, eff. 6-20-03.)
| ||
Section 30. The Illinois Vehicle Code is amended by | ||
changing Section 3-815.1 as follows:
| ||
(625 ILCS 5/3-815.1)
| ||
Sec. 3-815.1. Commercial distribution fee. Beginning July | ||
1, 2003, in
addition to any tax or fee imposed under this Code:
| ||
(a) Vehicles of the second division with a gross | ||
vehicle weight that
exceeds 8,000 pounds and that incur any | ||
tax or fee under subsection (a) of
Section 3-815 of this | ||
Code or subsection (a) of Section 3-818 of this Code, as
| ||
applicable, and shall pay to the Secretary of State a | ||
commercial
distribution fee, for each registration year, | ||
for the use of the public
highways, State infrastructure, | ||
and State services, in an amount equal to : (i) for a | ||
registration year beginning on or after July 1, 2003 and | ||
before July 1, 2005, 36%
of the taxes and fees incurred | ||
under subsection (a) of Section 3-815 of this
Code, or | ||
subsection (a) of Section 3-818 of this Code, as | ||
applicable, rounded
up to the nearest whole dollar ; (ii) | ||
for a registration year beginning on or after July 1, 2005 | ||
and before July 1, 2006, 21.5%
of the taxes and fees | ||
incurred under subsection (a) of Section 3-815 of this
| ||
Code, or subsection (a) of Section 3-818 of this Code, as | ||
applicable, rounded
up to the nearest whole dollar; and | ||
(iii) for a registration year beginning on or after July 1, | ||
2006, 14.35%
of the taxes and fees incurred under | ||
subsection (a) of Section 3-815 of this
Code, or subsection | ||
(a) of Section 3-818 of this Code, as applicable, rounded
| ||
up to the nearest whole dollar .
|
(b) Until June 30, 2004, vehicles
Vehicles of the | ||
second division with a gross vehicle weight of 8,000
pounds | ||
or less and that incur any tax or fee under subsection (a) | ||
of Section
3-815 of this Code or subsection (a) of Section | ||
3-818 of this Code, as
applicable, and have claimed the | ||
rolling stock exemption under the Retailers'
Occupation | ||
Tax Act, Use Tax Act, Service Occupation Tax Act, or | ||
Service Use Tax
Act shall pay to the Illinois Department of | ||
Revenue (or the Secretary of State
under an | ||
intergovernmental agreement) a commercial distribution | ||
fee, for each
registration year, for the use of the public | ||
highways, State infrastructure,
and State services, in an | ||
amount equal to 36% of the taxes and fees incurred
under | ||
subsection (a) of Section 3-815 of this Code or subsection | ||
(a) of Section
3-818 of this Code, as applicable, rounded | ||
up to the nearest whole dollar.
| ||
The fees paid under this Section shall be deposited by the | ||
Secretary of State
into the General Revenue Fund.
| ||
(Source: P.A. 93-23, eff. 6-20-03; revised 10-9-03.)
| ||
Section 99. Effective date. This Act takes effect on July | ||
1, 2004. |