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1     AN ACT concerning revenue.
 
2     Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
 
4     Section 5. The Department of Revenue Law of the Civil
5 Administrative Code of Illinois is amended by changing Section
6 2505-200 as follows:
 
7     (20 ILCS 2505/2505-200)  (was 20 ILCS 2505/39c-1a)
8     Sec. 2505-200. Electronic filing rules.
9     (a) The Department may adopt rules to authorize the
10 electronic filing of any return or document required to be
11 filed under any Act administered by the Department.
12     (b) The Department may adopt rules to require the
13 electronic filing of the income and replacement tax return
14 required to be filed under the Illinois Income Tax Act for a
15 taxable year by any taxpayer (other than an individual) who is
16 required to file its federal income tax return electronically
17 for the taxable year.
18     (c) In the case of an electronically filed return or other
19 document required to be filed with the Department or maintained
20 by any taxpayer, these rules may set forth standards that
21 provide for acceptance of a signature in a form other than in
22 the proper handwriting of the person.
23 (Source: P.A. 91-239, eff. 1-1-00.)
 

 

 

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1     Section 10. The Illinois Income Tax Act is amended by
2 changing Sections 502, 911.1, and 911.2 as follows:
 
3     (35 ILCS 5/502)  (from Ch. 120, par. 5-502)
4     Sec. 502. Returns and notices.
5     (a) In general. A return with respect to the taxes imposed
6 by this Act shall be made by every person for any taxable year:
7         (1) for which such person is liable for a tax imposed
8     by this Act, or
9         (2) in the case of a resident or in the case of a
10     corporation which is qualified to do business in this
11     State, for which such person is required to make a federal
12     income tax return, regardless of whether such person is
13     liable for a tax imposed by this Act. However, this
14     paragraph shall not require a resident to make a return if
15     such person has an Illinois base income of the basic amount
16     in Section 204(b) or less and is either claimed as a
17     dependent on another person's tax return under the Internal
18     Revenue Code of 1986, or is claimed as a dependent on
19     another person's tax return under this Act.
20     Notwithstanding the provisions of paragraph (1), a
21 nonresident whose Illinois income tax liability under
22 subsections (a), (b), (c), and (d) of Section 201 of this Act
23 is paid in full after taking into account the credits allowed
24 under subsection (f) of this Section or allowed under Section

 

 

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1 709.5 of this Act shall not be required to file a return under
2 this subsection (a).
3     (b) Fiduciaries and receivers.
4         (1) Decedents. If an individual is deceased, any return
5     or notice required of such individual under this Act shall
6     be made by his executor, administrator, or other person
7     charged with the property of such decedent.
8         (2) Individuals under a disability. If an individual is
9     unable to make a return or notice required under this Act,
10     the return or notice required of such individual shall be
11     made by his duly authorized agent, guardian, fiduciary or
12     other person charged with the care of the person or
13     property of such individual.
14         (3) Estates and trusts. Returns or notices required of
15     an estate or a trust shall be made by the fiduciary
16     thereof.
17         (4) Receivers, trustees and assignees for
18     corporations. In a case where a receiver, trustee in
19     bankruptcy, or assignee, by order of a court of competent
20     jurisdiction, by operation of law, or otherwise, has
21     possession of or holds title to all or substantially all
22     the property or business of a corporation, whether or not
23     such property or business is being operated, such receiver,
24     trustee, or assignee shall make the returns and notices
25     required of such corporation in the same manner and form as
26     corporations are required to make such returns and notices.

 

 

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1     (c) Joint returns by husband and wife.
2         (1) Except as provided in paragraph (3): ,
3             (A) if a husband and wife file a joint federal
4         income tax return for a taxable year ending before
5         December 31, 2008 they shall file a joint return under
6         this Act for such taxable year and their liabilities
7         shall be joint and several; , but
8             (B) if a husband and wife file a joint federal
9         income tax return for a taxable year ending on or after
10         December 31, 2008, they may elect to file separate
11         returns under this Act for such taxable year. The
12         election under this paragraph must be made on or before
13         the due date (including extensions) of the return and,
14         once made, shall be irrevocable. If no election is
15         timely made under this paragraph for a taxable year:
16                 (i) the couple must file a joint return under
17             this Act for such taxable year,
18                 (ii) their liabilities shall be joint and
19             several, and
20                 (iii) any overpayment for that taxable year
21             may be withheld under Section 909 of this Act or
22             under Section 2505-275 of the Civil Administrative
23             Code of Illinois and applied against a debt of
24             either spouse without regard to the amount of the
25             overpayment attributable to the other spouse; and
26             (C) if the federal income tax liability of either

 

 

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1         spouse is determined on a separate federal income tax
2         return, they shall file separate returns under this
3         Act.
4         (2) If neither spouse is required to file a federal
5     income tax return and either or both are required to file a
6     return under this Act, they may elect to file separate or
7     joint returns and pursuant to such election their
8     liabilities shall be separate or joint and several.
9         (3) If either husband or wife is a resident and the
10     other is a nonresident, they shall file separate returns in
11     this State on such forms as may be required by the
12     Department in which event their tax liabilities shall be
13     separate; but if they file a joint federal income tax
14     return for a taxable year, they may elect to determine
15     their joint net income and file a joint return for that
16     taxable year under the provisions of paragraph (i) of this
17     subsection as if both were residents and in such case,
18     their liabilities shall be joint and several.
19         (4) Innocent spouses.
20             (A) However, for tax liabilities arising and paid
21         prior to August 13, 1999, an innocent spouse shall be
22         relieved of liability for tax (including interest and
23         penalties) for any taxable year for which a joint
24         return has been made, upon submission of proof that the
25         Internal Revenue Service has made a determination
26         under Section 6013(e) of the Internal Revenue Code, for

 

 

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1         the same taxable year, which determination relieved
2         the spouse from liability for federal income taxes. If
3         there is no federal income tax liability at issue for
4         the same taxable year, the Department shall rely on the
5         provisions of Section 6013(e) to determine whether the
6         person requesting innocent spouse abatement of tax,
7         penalty, and interest is entitled to that relief.
8             (B) For tax liabilities arising on and after August
9         13, 1999 or which arose prior to that date, but remain
10         unpaid as of that date, if an individual who filed a
11         joint return for any taxable year has made an election
12         under this paragraph, the individual's liability for
13         any tax shown on the joint return shall not exceed the
14         individual's separate return amount and the
15         individual's liability for any deficiency assessed for
16         that taxable year shall not exceed the portion of the
17         deficiency properly allocable to the individual. For
18         purposes of this paragraph:
19                 (i) An election properly made pursuant to
20             Section 6015 of the Internal Revenue Code shall
21             constitute an election under this paragraph,
22             provided that the election shall not be effective
23             until the individual has notified the Department
24             of the election in the form and manner prescribed
25             by the Department.
26                 (ii) If no election has been made under Section

 

 

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1             6015, the individual may make an election under
2             this paragraph in the form and manner prescribed by
3             the Department, provided that no election may be
4             made if the Department finds that assets were
5             transferred between individuals filing a joint
6             return as part of a scheme by such individuals to
7             avoid payment of Illinois income tax and the
8             election shall not eliminate the individual's
9             liability for any portion of a deficiency
10             attributable to an error on the return of which the
11             individual had actual knowledge as of the date of
12             filing.
13                 (iii) In determining the separate return
14             amount or portion of any deficiency attributable
15             to an individual, the Department shall follow the
16             provisions in subsections (c) and (d) of Section
17             6015 of the Internal Revenue Code.
18                 (iv) In determining the validity of an
19             individual's election under subparagraph (ii) and
20             in determining an electing individual's separate
21             return amount or portion of any deficiency under
22             subparagraph (iii), any determination made by the
23             Secretary of the Treasury, by the United States Tax
24             Court on petition for review of a determination by
25             the Secretary of the Treasury, or on appeal from
26             the United States Tax Court under Section 6015 of

 

 

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1             the Internal Revenue Code regarding criteria for
2             eligibility or under subsection (d) of Section
3             6015 of the Internal Revenue Code regarding the
4             allocation of any item of income, deduction,
5             payment, or credit between an individual making
6             the federal election and that individual's spouse
7             shall be conclusively presumed to be correct. With
8             respect to any item that is not the subject of a
9             determination by the Secretary of the Treasury or
10             the federal courts, in any proceeding involving
11             this subsection, the individual making the
12             election shall have the burden of proof with
13             respect to any item except that the Department
14             shall have the burden of proof with respect to
15             items in subdivision (ii).
16                 (v) Any election made by an individual under
17             this subsection shall apply to all years for which
18             that individual and the spouse named in the
19             election have filed a joint return.
20                 (vi) After receiving a notice that the federal
21             election has been made or after receiving an
22             election under subdivision (ii), the Department
23             shall take no collection action against the
24             electing individual for any liability arising from
25             a joint return covered by the election until the
26             Department has notified the electing individual in

 

 

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1             writing that the election is invalid or of the
2             portion of the liability the Department has
3             allocated to the electing individual. Within 60
4             days (150 days if the individual is outside the
5             United States) after the issuance of such
6             notification, the individual may file a written
7             protest of the denial of the election or of the
8             Department's determination of the liability
9             allocated to him or her and shall be granted a
10             hearing within the Department under the provisions
11             of Section 908. If a protest is filed, the
12             Department shall take no collection action against
13             the electing individual until the decision
14             regarding the protest has become final under
15             subsection (d) of Section 908 or, if
16             administrative review of the Department's decision
17             is requested under Section 1201, until the
18             decision of the court becomes final.
19     (d) Partnerships. Every partnership having any base income
20 allocable to this State in accordance with section 305(c) shall
21 retain information concerning all items of income, gain, loss
22 and deduction; the names and addresses of all of the partners,
23 or names and addresses of members of a limited liability
24 company, or other persons who would be entitled to share in the
25 base income of the partnership if distributed; the amount of
26 the distributive share of each; and such other pertinent

 

 

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1 information as the Department may by forms or regulations
2 prescribe. The partnership shall make that information
3 available to the Department when requested by the Department.
4     (e) For taxable years ending on or after December 31, 1985,
5 and before December 31, 1993, taxpayers that are corporations
6 (other than Subchapter S corporations) having the same taxable
7 year and that are members of the same unitary business group
8 may elect to be treated as one taxpayer for purposes of any
9 original return, amended return which includes the same
10 taxpayers of the unitary group which joined in the election to
11 file the original return, extension, claim for refund,
12 assessment, collection and payment and determination of the
13 group's tax liability under this Act. This subsection (e) does
14 not permit the election to be made for some, but not all, of
15 the purposes enumerated above. For taxable years ending on or
16 after December 31, 1987, corporate members (other than
17 Subchapter S corporations) of the same unitary business group
18 making this subsection (e) election are not required to have
19 the same taxable year.
20     For taxable years ending on or after December 31, 1993,
21 taxpayers that are corporations (other than Subchapter S
22 corporations) and that are members of the same unitary business
23 group shall be treated as one taxpayer for purposes of any
24 original return, amended return which includes the same
25 taxpayers of the unitary group which joined in filing the
26 original return, extension, claim for refund, assessment,

 

 

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1 collection and payment and determination of the group's tax
2 liability under this Act.
3     (f) The Department may promulgate regulations to permit
4 nonresident individual partners of the same partnership,
5 nonresident Subchapter S corporation shareholders of the same
6 Subchapter S corporation, and nonresident individuals
7 transacting an insurance business in Illinois under a Lloyds
8 plan of operation, and nonresident individual members of the
9 same limited liability company that is treated as a partnership
10 under Section 1501 (a)(16) of this Act, to file composite
11 individual income tax returns reflecting the composite income
12 of such individuals allocable to Illinois and to make composite
13 individual income tax payments. The Department may by
14 regulation also permit such composite returns to include the
15 income tax owed by Illinois residents attributable to their
16 income from partnerships, Subchapter S corporations, insurance
17 businesses organized under a Lloyds plan of operation, or
18 limited liability companies that are treated as partnership
19 under Section 1501(a)(16) of this Act, in which case such
20 Illinois residents will be permitted to claim credits on their
21 individual returns for their shares of the composite tax
22 payments. This paragraph of subsection (f) applies to taxable
23 years ending on or after December 31, 1987.
24     For taxable years ending on or after December 31, 1999, the
25 Department may, by regulation, also permit any persons
26 transacting an insurance business organized under a Lloyds plan

 

 

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1 of operation to file composite returns reflecting the income of
2 such persons allocable to Illinois and the tax rates applicable
3 to such persons under Section 201 and to make composite tax
4 payments and shall, by regulation, also provide that the income
5 and apportionment factors attributable to the transaction of an
6 insurance business organized under a Lloyds plan of operation
7 by any person joining in the filing of a composite return
8 shall, for purposes of allocating and apportioning income under
9 Article 3 of this Act and computing net income under Section
10 202 of this Act, be excluded from any other income and
11 apportionment factors of that person or of any unitary business
12 group, as defined in subdivision (a)(27) of Section 1501, to
13 which that person may belong.
14     For taxable years ending on or after December 31, 2008,
15 every nonresident shall be allowed a credit against his or her
16 liability under subsections (a) and (b) of Section 201 for any
17 amount of tax reported on a composite return and paid on his or
18 her behalf under this subsection (f). Residents (other than
19 persons transacting an insurance business organized under a
20 Lloyds plan of operation) may claim a credit for taxes reported
21 on a composite return and paid on their behalf under this
22 subsection (f) only as permitted by the Department by rule.
23     (f-5) For taxable years ending on or after December 31,
24 2008, the Department may adopt rules to provide that, when a
25 partnership or Subchapter S corporation has made an error in
26 determining the amount of any item of income, deduction,

 

 

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1 addition, subtraction, or credit required to be reported on its
2 return that affects the liability imposed under this Act on a
3 partner or shareholder, the partnership or Subchapter S
4 corporation may report the changes in liabilities of its
5 partners or shareholders and claim a refund of the resulting
6 overpayments, or pay the resulting underpayments, on behalf of
7 its partners and shareholders.
8     (g) The Department may adopt rules to authorize the
9 electronic filing of any return required to be filed under this
10 Section.
11 (Source: P.A. 94-1074, eff. 12-26-06; 95-233, eff. 8-16-07.)
 
12     (35 ILCS 5/911.1)  (from Ch. 120, par. 9-911.1)
13     Sec. 911.1. If the Department withholds any refund due
14 under this Act because of any other liability to the State and
15 if the return for which such refund is due is a joint return
16 for a taxable year ending before December 31, 2008, the
17 taxpayer who jointly filed such return and who is not liable to
18 the State shall be entitled to that portion of the refund
19 attributable to himself or herself.
20 (Source: P.A. 85-473.)
 
21     (35 ILCS 5/911.2)
22     Sec. 911.2. Refunds withheld; tax claims of other states.
23     (a) Definitions. In this Section the following terms have
24 the meanings indicated.

 

 

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1     "Claimant state" means any state or the District of
2 Columbia that requests the withholding of a refund pursuant to
3 this Section and that extends a like comity for the collection
4 of taxes owed to this State.
5     "Income tax" means any amount of income tax imposed on
6 taxpayers under the laws of the State of Illinois or the
7 claimant state, including additions to tax for penalties and
8 interest.
9     "Refund" means a refund of overpaid income taxes imposed by
10 the State of Illinois or the claimant state.
11     "Tax officer" means a unit or official of the claimant
12 state, or the duly authorized agent of that unit or official,
13 charged with the imposition, assessment, or collection of state
14 income taxes.
15     "Taxpayer" means any individual person identified by a
16 claimant state under this Section as owing taxes to that
17 claimant state, and in the case of a refund arising from the
18 filing of a joint return, the taxpayer's spouse.
19     (b) In general. Except as provided in subsection (c) of
20 this Section, a tax officer may:
21         (1) certify to the Director the existence of a
22     taxpayer's delinquent income tax liability; and
23         (2) request the Director to withhold any refund to
24     which the taxpayer is entitled.
25     (c) Comity. A tax officer may not certify or request the
26 Director to withhold a refund unless the laws of the claimant

 

 

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1 state:
2         (1) allow the Director to certify an income tax
3     liability;
4         (2) allow the Director to request the tax officer to
5     withhold the taxpayer's tax refund; and
6         (3) provide for the payment of the refund to the State
7     of Illinois.
8     (d) Certification. A certification by a tax officer to the
9 Director shall include:
10         (1) the full name and address of the taxpayer and any
11     other names known to be used by the taxpayer;
12         (2) the social security number or federal tax
13     identification number of the taxpayer;
14         (3) the amount of the income tax liability; and
15         (4) a statement that all administrative and judicial
16     remedies and appeals have been exhausted or have lapsed and
17     that the assessment of tax, interest, and penalty has
18     become final.
19     (e) Notification. As to any taxpayer due a refund, the
20 Director shall:
21         (1) notify the taxpayer that a claimant state has
22     provided certification of the existence of an income tax
23     liability;
24         (2) inform the taxpayer of the tax liability certified,
25     including a detailed statement for each taxable year
26     showing tax, interest, and penalty;

 

 

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1         (3) inform the taxpayer that failure to file a protest
2     in accordance with subsection (f) of this Section shall
3     constitute a waiver of any demand against this State for
4     the amount certified;
5         (3.5) inform the taxpayer that the refund has been
6     withheld and that the tax liability has been paid to the
7     claimant state as provided in subsection (i) of this
8     Section;
9         (4) provide the taxpayer with notice of an opportunity
10     to request a hearing to challenge the certification; and
11         (5) inform the taxpayer that the hearing may be
12     requested (i) pursuant to Section 910 of this Act, or (ii)
13     with the tax officer, in accordance with the laws of the
14     claimant state.
15     (f) Protest of withholding. A taxpayer may protest the
16 withholding of a refund pursuant to Section 910 of this Act
17 (except that the protest shall be filed within 30 days after
18 the date of the Director's notice of certification pursuant to
19 subsection (e) of this Section).
20     (g) Certification as prima facie evidence. If the taxpayer
21 requests a hearing pursuant to Section 910 of this Act, the
22 certification of the tax officer shall be prima facie evidence
23 of the correctness of the taxpayer's delinquent income tax
24 liability to the certifying state.
25     (h) Rights of spouses to refunds from joint returns. If a
26 certification is based upon the tax debt of only one taxpayer

 

 

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1 and if the refund is based upon a joint personal income tax
2 return for a taxable year ending before December 31, 2008, the
3 nondebtor spouse shall have the right to:
4         (1) notification, as provided in subsection (e) of this
5     Section;
6         (2) protest, as to the withholding of such spouse's
7     share of the refund, as provided in subsection (f) of this
8     Section; and
9         (3) payment of his or her share of the refund, provided
10     the amount of the overpayment refunded to the spouse shall
11     not exceed the amount of the joint overpayment.
12     (i) Withholding and payment of refund. Upon receipt of a
13 request for withholding in accordance with subsection (b) of
14 this Section, the Director shall:
15         (1) withhold any refund that is certified by the tax
16     officer;
17         (2) pay to the claimant state the entire refund or the
18     amount certified, whichever is less;
19         (3) pay any refund in excess of the amount certified to
20     the taxpayer; and
21         (4) if a refund is less than the amount certified,
22     withhold amounts from subsequent refunds due the taxpayer,
23     if the laws of the claimant state provide that the claimant
24     state shall withhold subsequent refunds of taxpayers
25     certified to that state by the Director.
26     (j) Determination that withholding cannot be made. After

 

 

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1 receiving a certification from a tax officer, the Director
2 shall notify the claimant state if the Director determines that
3 a withholding cannot be made.
4     (k) Director's authority. The Director shall have the
5 authority to enter into agreements with the tax officers of
6 claimant state relating to:
7         (1) procedures and methods to be employed by a claimant
8     state with respect to the operation of this Section;
9         (2) safeguards against the disclosure or inappropriate
10     use of any information obtained or maintained pursuant to
11     this Section that identifies, directly or indirectly, a
12     particular taxpayer;
13         (3) a minimum tax debt, amounts below which, in light
14     of administrative expenses and efficiency, shall, in the
15     Director's discretion, not be subject to the withholding
16     procedures set forth in this Section.
17     (l) Remedy not exclusive. The collection procedures
18 prescribed by this Section are in addition to, and not in
19 substitution for, any other remedy available by law.
20 (Source: P.A. 92-492, eff. 1-1-02; 92-826, eff. 8-21-02.)
 
21     Section 15. The Use Tax Act is amended by changing Section
22 10 as follows:
 
23     (35 ILCS 105/10)  (from Ch. 120, par. 439.10)
24     Sec. 10. Except as to motor vehicles, aircraft, watercraft,

 

 

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1 and trailers, and except as to cigarettes as defined in the
2 Cigarette Use Tax, when tangible personal property is purchased
3 from a retailer for use in this State by a purchaser who did
4 not pay the tax imposed by this Act to the retailer, and who
5 does not file returns with the Department as a retailer under
6 Section 9 of this Act, such purchaser (by the last day of the
7 month following the calendar month in which such purchaser
8 makes any payment upon the selling price of such property)
9 shall, except as provided in this Section, file a return with
10 the Department and pay the tax upon that portion of the selling
11 price so paid by the purchaser during the preceding calendar
12 month. When tangible personal property, including but not
13 limited to motor vehicles and aircraft, is purchased by a
14 lessor, under a lease for one year or longer, executed or in
15 effect at the time of purchase to an interstate carrier for
16 hire, who did not pay the tax imposed by this Act to the
17 retailer, such lessor (by the last day of the month following
18 the calendar month in which such property reverts to the use of
19 such lessor) shall file a return with the Department and pay
20 the tax upon the fair market value of such property on the date
21 of such reversion. However, in determining the fair market
22 value at the time of reversion, the fair market value of such
23 property shall not exceed the original purchase price of the
24 property that was paid by the lessor at the time of purchase.
25 Such return shall be filed on a form prescribed by the
26 Department and shall contain such information as the Department

 

 

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1 may reasonably require. Such return and payment from the
2 purchaser shall be submitted to the Department sooner than the
3 last day of the month after the month in which the purchase is
4 made to the extent that that may be necessary in order to
5 secure the title to a motor vehicle or the certificate of
6 registration for an aircraft. However, except as to motor
7 vehicles and aircraft, and except as to cigarettes as defined
8 in the Cigarette Use Tax Act, if the purchaser's annual use tax
9 liability does not exceed $600, the purchaser may file the
10 return on an annual basis on or before April 15th of the year
11 following the year use tax liability was incurred.
12     If cigarettes, as defined in the Cigarette Use Tax Act, are
13 purchased from a retailer for use in this State by a purchaser
14 who did not pay the tax imposed by this Act to the retailer,
15 and who does not file returns with the Department as a retailer
16 under Section 9 of this Act, such purchaser must, within 30
17 days after acquiring the cigarettes, file a return with the
18 Department and pay the tax upon that portion of the selling
19 price so paid by the purchaser for the cigarettes.
20     In addition with respect to motor vehicles, aircraft,
21 watercraft, and trailers, a purchaser of such tangible personal
22 property for use in this State, who purchases such tangible
23 personal property from an out-of-state retailer, shall file
24 with the Department, upon a form to be prescribed and supplied
25 by the Department, a return for each such item of tangible
26 personal property purchased, except that if, in the same

 

 

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1 transaction, (i) a purchaser of motor vehicles, aircraft,
2 watercraft, or trailers who is a retailer of motor vehicles,
3 aircraft, watercraft, or trailers purchases more than one motor
4 vehicle, aircraft, watercraft, or trailer for the purpose of
5 resale or (ii) a purchaser of motor vehicles, aircraft,
6 watercraft, or trailers purchases more than one motor vehicle,
7 aircraft, watercraft, or trailer for use as qualifying rolling
8 stock as provided in Section 3-55 of this Act, then the
9 purchaser may report the purchase of all motor vehicles,
10 aircraft, watercraft, or trailers involved in that transaction
11 to the Department on a single return prescribed by the
12 Department. Such return in the case of motor vehicles and
13 aircraft must show the name and address of the seller, the
14 name, address of purchaser, the amount of the selling price
15 including the amount allowed by the retailer for traded in
16 property, if any; the amount allowed by the retailer for the
17 traded-in tangible personal property, if any, to the extent to
18 which Section 2 of this Act allows an exemption for the value
19 of traded-in property; the balance payable after deducting such
20 trade-in allowance from the total selling price; the amount of
21 tax due from the purchaser with respect to such transaction;
22 the amount of tax collected from the purchaser by the retailer
23 on such transaction (or satisfactory evidence that such tax is
24 not due in that particular instance if that is claimed to be
25 the fact); the place and date of the sale, a sufficient
26 identification of the property sold, and such other information

 

 

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1 as the Department may reasonably require.
2     Such return shall be filed not later than 30 days after
3 such motor vehicle or aircraft is brought into this State for
4 use.
5     For purposes of this Section, "watercraft" means a Class 2,
6 Class 3, or Class 4 watercraft as defined in Section 3-2 of the
7 Boat Registration and Safety Act, a personal watercraft, or any
8 boat equipped with an inboard motor.
9     The return and tax remittance or proof of exemption from
10 the tax that is imposed by this Act may be transmitted to the
11 Department by way of the State agency with which, or State
12 officer with whom, the tangible personal property must be
13 titled or registered (if titling or registration is required)
14 if the Department and such agency or State officer determine
15 that this procedure will expedite the processing of
16 applications for title or registration.
17     With each such return, the purchaser shall remit the proper
18 amount of tax due (or shall submit satisfactory evidence that
19 the sale is not taxable if that is the case), to the Department
20 or its agents, whereupon the Department shall issue, in the
21 purchaser's name, a tax receipt (or a certificate of exemption
22 if the Department is satisfied that the particular sale is tax
23 exempt) which such purchaser may submit to the agency with
24 which, or State officer with whom, he must title or register
25 the tangible personal property that is involved (if titling or
26 registration is required) in support of such purchaser's

 

 

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1 application for an Illinois certificate or other evidence of
2 title or registration to such tangible personal property.
3     When a purchaser pays a tax imposed by this Act directly to
4 the Department, the Department (upon request therefor from such
5 purchaser) shall issue an appropriate receipt to such purchaser
6 showing that he has paid such tax to the Department. Such
7 receipt shall be sufficient to relieve the purchaser from
8 further liability for the tax to which such receipt may refer.
9     A user who is liable to pay use tax directly to the
10 Department only occasionally and not on a frequently recurring
11 basis, and who is not required to file returns with the
12 Department as a retailer under Section 9 of this Act, or under
13 the "Retailers' Occupation Tax Act", or as a registrant with
14 the Department under the "Service Occupation Tax Act" or the
15 "Service Use Tax Act", need not register with the Department.
16 However, if such a user has a frequently recurring direct use
17 tax liability to pay to the Department, such user shall be
18 required to register with the Department on forms prescribed by
19 the Department and to obtain and display a certificate of
20 registration from the Department. In that event, all of the
21 provisions of Section 9 of this Act concerning the filing of
22 regular monthly, quarterly or annual tax returns and all of the
23 provisions of Section 2a of the "Retailers' Occupation Tax Act"
24 concerning the requirements for registrants to post bond or
25 other security with the Department, as the provisions of such
26 sections now exist or may hereafter be amended, shall apply to

 

 

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1 such users to the same extent as if such provisions were
2 included herein.
3 (Source: P.A. 91-541, eff. 8-13-99; 91-901, eff. 1-1-01.)
 
4     Section 99. Effective date. This Act takes effect upon
5 becoming law.