Public Act 90-0042 of the 90th General Assembly
Public Act 90-0042
SB549 Enrolled LRB9001527DNmbA
AN ACT in relation to high impact service facilities.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Use Tax Act is amended by changing
Section 12 as follows:
(35 ILCS 105/12) (from Ch. 120, par. 439.12)
Sec. 12. Applicability of Retailers' Occupation Tax Act
and Uniform Penalty and Interest Act. All of the provisions
of Sections 1d, 1e, 1f, 1i, 1j, 1j.1, 1k, 1m, 1n, 2a, 2b, 2c,
3, 4 (except that the time limitation provisions shall run
from the date when the tax is due rather than from the date
when gross receipts are received), 5 (except that the time
limitation provisions on the issuance of notices of tax
liability shall run from the date when the tax is due rather
than from the date when gross receipts are received and
except that in the case of a failure to file a return
required by this Act, no notice of tax liability shall be
issued on and after each July 1 and January 1 covering tax
due with that return during any month or period more than 6
years before that July 1 or January 1, respectively), 5a, 5b,
5c, 5d, 5e, 5f, 5g, 5h, 5j, 5k, 5l, 7, 8, 9, 10, 11 and 12 of
the Retailers' Occupation Tax Act and Section 3-7 of the
Uniform Penalty and Interest Act, which are not inconsistent
with this Act, shall apply, as far as practicable, to the
subject matter of this Act to the same extent as if such
provisions were included herein.
(Source: P.A. 87-205; 87-895; 88-660, eff. 9-16-94.)
Section 10. The Service Use Tax Act is amended by
changing Section 12 as follows:
(35 ILCS 110/12) (from Ch. 120, par. 439.42)
Sec. 12. Applicability of Retailers' Occupation Tax Act
and Uniform Penalty and Interest Act. All of the provisions
of Sections 1d, 1e, 1f, 1i, 1j, 1j.1, 1k, 1m, 1n, 2a, 2b, 2c,
3 (except as to the disposition by the Department of the
money collected under this Act), 4 (except that the time
limitation provisions shall run from the date when gross
receipts are received), 5 (except that the time limitation
provisions on the issuance of notices of tax liability shall
run from the date when the tax is due rather than from the
date when gross receipts are received and except that in the
case of a failure to file a return required by this Act, no
notice of tax liability shall be issued on and after July 1
and January 1 covering tax due with that return during any
month or period more than 6 years before that July 1 or
January 1, respectively), 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5j, 5k,
5l, 7, 8, 9, 10, 11 and 12 of the Retailers' Occupation Tax
Act which are not inconsistent with this Act, and Section 3-7
of the Uniform Penalty and Interest Act, shall apply, as far
as practicable, to the subject matter of this Act to the same
extent as if such provisions were included herein.
(Source: P.A. 87-205; 88-660, eff. 9-16-94.)
Section 15. The Service Occupation Tax Act is amended by
changing Section 12 as follows:
(35 ILCS 115/12) (from Ch. 120, par. 439.112)
Sec. 12. All of the provisions of Sections 1d, 1e, 1f,
1i, 1j, 1j.1, 1k, 1m, 1n, 2a, 2b, 2c, 3 (except as to the
disposition by the Department of the tax collected under this
Act), 4 (except that the time limitation provisions shall run
from the date when the tax is due rather than from the date
when gross receipts are received), 5 (except that the time
limitation provisions on the issuance of notices of tax
liability shall run from the date when the tax is due rather
than from the date when gross receipts are received), 5a, 5b,
5c, 5d, 5e, 5f, 5g, 5j, 5k, 5l, 7, 8, 9, 10, 11 and 12 of the
"Retailers' Occupation Tax Act" which are not inconsistent
with this Act, and Section 3-7 of the Uniform Penalty and
Interest Act shall apply, as far as practicable, to the
subject matter of this Act to the same extent as if such
provisions were included herein.
(Source: P.A. 86-1490; 87-205.)
Section 20. The Retailers' Occupation Tax Act is amended
by changing Section 1i and adding Sections 1j.1 and 1j.2 as
follows:
(35 ILCS 120/1i) (from Ch. 120, par. 440i)
Sec. 1i. High Impact Service Facility means a facility
used primarily for the sorting, handling and redistribution
of mail, freight, cargo, or other single item non-fungible
parcels received from agents or employees of the handler or
shipper for processing at a common location and
redistribution to other employees or agents for delivery to
an ultimate destination on an item-by-item basis, and which:
(1) will make an investment in by a business enterprise
project of $100,000,000 $150,000,000 dollars or more; (2)
will cause the creation of at least 750 to 1,000 jobs or more
in an enterprise zone established pursuant to the Illinois
Enterprise Zone Act; and (3) is certified by the Department
of Commerce and Community Affairs as contractually obligated
to meet the requirements specified in divisions (1) and (2)
of this paragraph within the time period as specified by the
certification. Any business enterprise project applying for
the exemption stated in this Section shall make application
to the Department of Commerce and Community Affairs in such
form and providing such information as may be prescribed by
the Department of Commerce and Community Affairs.
The Department of Commerce and Community Affairs shall
determine whether the business enterprise project meets the
criteria prescribed in this Section. If the Department of
Commerce and Community Affairs determines that such business
enterprise project meets the criteria, it shall issue a
certificate of eligibility for exemption to the business
enterprise in such form as is prescribed by the Department of
Revenue. The Department of Commerce and Community Affairs
shall act upon such certification requests within 60 days
after receipt of the application, and shall file with the
Department of Revenue a copy of each certificate of
eligibility for exemption.
The Department of Commerce and Community Affairs shall
have the power to promulgate rules and regulations to carry
out the provisions of this Section and to require that any
business enterprise that is granted a tax exemption repay the
exempted tax if the business enterprise fails to comply with
the terms and conditions of the certification.
The certificate of eligibility for exemption shall be
presented by the business enterprise to its supplier when
making the initial purchase of machinery and equipment for
which an exemption is granted by Section 1j of this Act,
together with a certification by the business enterprise that
such machinery and equipment is exempt from taxation under
Section 1j of this Act and by indicating the exempt status of
each subsequent purchase on the face of the purchase order.
The certification of eligibility for exemption shall be
presented by the business enterprise to its supplier when
making the purchase of jet fuel and petroleum products for
which an exemption is granted by Section 1j.1 of this Act,
together with a certification by the business enterprise that
such jet fuel and petroleum product, are exempt from taxation
under Section 1j.1 of this Act, and by indicating the exempt
status of each subsequent purchase on the face of the
purchase order.
The Department of Commerce and Community Affairs shall
determine the period during which such exemption from the
taxes imposed under this Act will remain in effect.
(Source: P.A. 85-1409.)
(35 ILCS 120/1j.1 new)
Sec. 1j.1. Exemption; jet fuel used in the operation of
high impact service facilities. Subject to the provisions of
Section 1i of this Act, jet fuel and petroleum products sold
to and used in the conduct of its business of sorting,
handling and redistribution of mail, freight, cargo or other
parcels in the operation of a high impact service facility,
as defined in Section 1i of this Act, located within an
enterprise zone established pursuant to the Illinois
Enterprise Zone Act shall be exempt from the tax imposed by
this Act, provided that the business enterprise has waived
its right to a tax exemption of the charges imposed under
Section 9-222.1 of the Public Utilities Act. The Department
of Commerce and Community Affairs shall promulgate rules
necessary to further define jet fuel and petroleum products
sold to, used, and eligible for exemption in a high impact
service facility. The minimum period for which an exemption
from taxes is granted by this Section is 10 years, regardless
of the duration of the enterprise zone in which the project
is located.
(35 ILCS 120/1j.2 new)
Sec. 1j.2. Exceptions. High impact service facilities
qualifying under this Act and seeking the exemption under
1j.1 shall be ineligible for the exemptions of taxes imposed
under Section 9-222.1 of the Public Utilities Act. High
impact service facilities qualifying under this Act and
seeking the exemption under Section 9-222.1 of the Public
Utilities Act shall be ineligible for the exemptions of taxes
as described in Section 1j.1.