100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB0632

 

Introduced , by Rep. John M. Cabello

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 505/2a  from Ch. 120, par. 418a

    Amends the Motor Fuel Tax Law. Provides that the tax shall not be imposed upon the importation or receipt of aviation fuels and kerosene at airports that have a runway of at least 10,003 feet in length and that serve as a U.S. Port of Entry and Foreign Trade Zone operating under the security supervision of the United States Department of Homeland Security.


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FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

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1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Motor Fuel Tax Law is amended by changing
5Section 2a as follows:
 
6    (35 ILCS 505/2a)  (from Ch. 120, par. 418a)
7    Sec. 2a. Except as hereinafter provided, on and after
8January 1, 1990 and before January 1, 2025, a tax of
9three-tenths of a cent per gallon is imposed upon the privilege
10of being a receiver in this State of fuel for sale or use.
11    The tax shall be paid by the receiver in this State who
12first sells or uses fuel. In the case of a sale, the tax shall
13be stated as a separate item on the invoice.
14    For the purpose of the tax imposed by this Section, being a
15receiver of "motor fuel" as defined by Section 1.1 of this Act,
16and aviation fuels, home heating oil and kerosene, but
17excluding liquified petroleum gases, is subject to tax without
18regard to whether the fuel is intended to be used for operation
19of motor vehicles on the public highways and waters. However,
20no such tax shall be imposed upon the importation or receipt of
21aviation fuels and kerosene at airports with over 300,000
22operations per year, for years prior to 1991, and over 170,000
23operations per year beginning in 1991, located in a city of

 

 

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1more than 1,000,000 inhabitants for sale to or use by holders
2of certificates of public convenience and necessity or foreign
3air carrier permits, issued by the United States Department of
4Transportation, and their air carrier affiliates, or upon the
5importation or receipt of aviation fuels and kerosene at
6facilities owned or leased by those certificate or permit
7holders and used in their activities at an airport described
8above. In addition, no such tax shall be imposed upon the
9importation or receipt of aviation fuels and kerosene at the
10Chicago Rockford International Airport. In addition, no such
11tax shall be imposed upon the importation or receipt of diesel
12fuel sold to or used by a rail carrier registered pursuant to
13Section 18c-7201 of the Illinois Vehicle Code or otherwise
14recognized by the Illinois Commerce Commission as a rail
15carrier, to the extent used directly in railroad operations. In
16addition, no such tax shall be imposed when the sale is made
17with delivery to a purchaser outside this State or when the
18sale is made to a person holding a valid license as a receiver.
19In addition, no tax shall be imposed upon diesel fuel consumed
20or used in the operation of ships, barges, or vessels, that are
21used primarily in or for the transportation of property in
22interstate commerce for hire on rivers bordering on this State,
23if the diesel fuel is delivered by a licensed receiver to the
24purchaser's barge, ship, or vessel while it is afloat upon that
25bordering river. A specific notation thereof shall be made on
26the invoices or sales slips covering each sale.

 

 

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1(Source: P.A. 96-161, eff. 8-10-09.)