99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016
SB0061

 

Introduced 1/15/2015, by Sen. Martin A. Sandoval

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 105/3-10
35 ILCS 105/9  from Ch. 120, par. 439.9
35 ILCS 110/3-10  from Ch. 120, par. 439.33-10
35 ILCS 110/9  from Ch. 120, par. 439.39
35 ILCS 115/3-10  from Ch. 120, par. 439.103-10
35 ILCS 115/9  from Ch. 120, par. 439.109
35 ILCS 120/2-10
35 ILCS 120/3  from Ch. 120, par. 442

    Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that the tax on diapers and baby wipes shall be imposed at the rate of 1%. Makes changes concerning the distribution of the proceeds from the tax imposed on diapers and baby wipes.


LRB099 04491 HLH 24519 b

FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

SB0061LRB099 04491 HLH 24519 b

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 Use Tax Act is amended by changing Sections
53-10 and 9 as follows:
 
6    (35 ILCS 105/3-10)
7    Sec. 3-10. Rate of tax. Unless otherwise provided in this
8Section, the tax imposed by this Act is at the rate of 6.25% of
9either the selling price or the fair market value, if any, of
10the tangible personal property. In all cases where property
11functionally used or consumed is the same as the property that
12was purchased at retail, then the tax is imposed on the selling
13price of the property. In all cases where property functionally
14used or consumed is a by-product or waste product that has been
15refined, manufactured, or produced from property purchased at
16retail, then the tax is imposed on the lower of the fair market
17value, if any, of the specific property so used in this State
18or on the selling price of the property purchased at retail.
19For purposes of this Section "fair market value" means the
20price at which property would change hands between a willing
21buyer and a willing seller, neither being under any compulsion
22to buy or sell and both having reasonable knowledge of the
23relevant facts. The fair market value shall be established by

 

 

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1Illinois sales by the taxpayer of the same property as that
2functionally used or consumed, or if there are no such sales by
3the taxpayer, then comparable sales or purchases of property of
4like kind and character in Illinois.
5    Beginning on July 1, 2000 and through December 31, 2000,
6with respect to motor fuel, as defined in Section 1.1 of the
7Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
8the Use Tax Act, the tax is imposed at the rate of 1.25%.
9    Beginning on August 6, 2010 through August 15, 2010, with
10respect to sales tax holiday items as defined in Section 3-6 of
11this Act, the tax is imposed at the rate of 1.25%.
12    With respect to gasohol, the tax imposed by this Act
13applies to (i) 70% of the proceeds of sales made on or after
14January 1, 1990, and before July 1, 2003, (ii) 80% of the
15proceeds of sales made on or after July 1, 2003 and on or
16before December 31, 2018, and (iii) 100% of the proceeds of
17sales made thereafter. If, at any time, however, the tax under
18this Act on sales of gasohol is imposed at the rate of 1.25%,
19then the tax imposed by this Act applies to 100% of the
20proceeds of sales of gasohol made during that time.
21    With respect to majority blended ethanol fuel, the tax
22imposed by this Act does not apply to the proceeds of sales
23made on or after July 1, 2003 and on or before December 31,
242018 but applies to 100% of the proceeds of sales made
25thereafter.
26    With respect to biodiesel blends with no less than 1% and

 

 

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1no more than 10% biodiesel, the tax imposed by this Act applies
2to (i) 80% of the proceeds of sales made on or after July 1,
32003 and on or before December 31, 2018 and (ii) 100% of the
4proceeds of sales made thereafter. If, at any time, however,
5the tax under this Act on sales of biodiesel blends with no
6less than 1% and no more than 10% biodiesel is imposed at the
7rate of 1.25%, then the tax imposed by this Act applies to 100%
8of the proceeds of sales of biodiesel blends with no less than
91% and no more than 10% biodiesel made during that time.
10    With respect to 100% biodiesel and biodiesel blends with
11more than 10% but no more than 99% biodiesel, the tax imposed
12by this Act does not apply to the proceeds of sales made on or
13after July 1, 2003 and on or before December 31, 2018 but
14applies to 100% of the proceeds of sales made thereafter.
15    With respect to food for human consumption that is to be
16consumed off the premises where it is sold (other than
17alcoholic beverages, soft drinks, and food that has been
18prepared for immediate consumption) and prescription and
19nonprescription medicines, drugs, medical appliances,
20modifications to a motor vehicle for the purpose of rendering
21it usable by a disabled person, diapers, baby wipes, and
22insulin, urine testing materials, syringes, and needles used by
23diabetics, for human use, the tax is imposed at the rate of 1%.
24For the purposes of this Section, until September 1, 2009: the
25term "soft drinks" means any complete, finished, ready-to-use,
26non-alcoholic drink, whether carbonated or not, including but

 

 

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1not limited to soda water, cola, fruit juice, vegetable juice,
2carbonated water, and all other preparations commonly known as
3soft drinks of whatever kind or description that are contained
4in any closed or sealed bottle, can, carton, or container,
5regardless of size; but "soft drinks" does not include coffee,
6tea, non-carbonated water, infant formula, milk or milk
7products as defined in the Grade A Pasteurized Milk and Milk
8Products Act, or drinks containing 50% or more natural fruit or
9vegetable juice.
10    Notwithstanding any other provisions of this Act,
11beginning September 1, 2009, "soft drinks" means non-alcoholic
12beverages that contain natural or artificial sweeteners. "Soft
13drinks" do not include beverages that contain milk or milk
14products, soy, rice or similar milk substitutes, or greater
15than 50% of vegetable or fruit juice by volume.
16    Until August 1, 2009, and notwithstanding any other
17provisions of this Act, "food for human consumption that is to
18be consumed off the premises where it is sold" includes all
19food sold through a vending machine, except soft drinks and
20food products that are dispensed hot from a vending machine,
21regardless of the location of the vending machine. Beginning
22August 1, 2009, and notwithstanding any other provisions of
23this Act, "food for human consumption that is to be consumed
24off the premises where it is sold" includes all food sold
25through a vending machine, except soft drinks, candy, and food
26products that are dispensed hot from a vending machine,

 

 

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1regardless of the location of the vending machine.
2    Notwithstanding any other provisions of this Act,
3beginning September 1, 2009, "food for human consumption that
4is to be consumed off the premises where it is sold" does not
5include candy. For purposes of this Section, "candy" means a
6preparation of sugar, honey, or other natural or artificial
7sweeteners in combination with chocolate, fruits, nuts or other
8ingredients or flavorings in the form of bars, drops, or
9pieces. "Candy" does not include any preparation that contains
10flour or requires refrigeration.
11    Notwithstanding any other provisions of this Act,
12beginning September 1, 2009, "nonprescription medicines and
13drugs" does not include grooming and hygiene products. For
14purposes of this Section, "grooming and hygiene products"
15includes, but is not limited to, soaps and cleaning solutions,
16shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
17lotions and screens, unless those products are available by
18prescription only, regardless of whether the products meet the
19definition of "over-the-counter-drugs". For the purposes of
20this paragraph, "over-the-counter-drug" means a drug for human
21use that contains a label that identifies the product as a drug
22as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
23label includes:
24        (A) A "Drug Facts" panel; or
25        (B) A statement of the "active ingredient(s)" with a
26    list of those ingredients contained in the compound,

 

 

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1    substance or preparation.
2    Beginning on the effective date of this amendatory Act of
3the 98th General Assembly, "prescription and nonprescription
4medicines and drugs" includes medical cannabis purchased from a
5registered dispensing organization under the Compassionate Use
6of Medical Cannabis Pilot Program Act.
7    If the property that is purchased at retail from a retailer
8is acquired outside Illinois and used outside Illinois before
9being brought to Illinois for use here and is taxable under
10this Act, the "selling price" on which the tax is computed
11shall be reduced by an amount that represents a reasonable
12allowance for depreciation for the period of prior out-of-state
13use.
14(Source: P.A. 97-636, eff. 6-1-12; 98-122, eff. 1-1-14.)
 
15    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
16    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
17and trailers that are required to be registered with an agency
18of this State, each retailer required or authorized to collect
19the tax imposed by this Act shall pay to the Department the
20amount of such tax (except as otherwise provided) at the time
21when he is required to file his return for the period during
22which such tax was collected, less a discount of 2.1% prior to
23January 1, 1990, and 1.75% on and after January 1, 1990, or $5
24per calendar year, whichever is greater, which is allowed to
25reimburse the retailer for expenses incurred in collecting the

 

 

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1tax, keeping records, preparing and filing returns, remitting
2the tax and supplying data to the Department on request. In the
3case of retailers who report and pay the tax on a transaction
4by transaction basis, as provided in this Section, such
5discount shall be taken with each such tax remittance instead
6of when such retailer files his periodic return. The Department
7may disallow the discount for retailers whose certificate of
8registration is revoked at the time the return is filed, but
9only if the Department's decision to revoke the certificate of
10registration has become final. A retailer need not remit that
11part of any tax collected by him to the extent that he is
12required to remit and does remit the tax imposed by the
13Retailers' Occupation Tax Act, with respect to the sale of the
14same property.
15    Where such tangible personal property is sold under a
16conditional sales contract, or under any other form of sale
17wherein the payment of the principal sum, or a part thereof, is
18extended beyond the close of the period for which the return is
19filed, the retailer, in collecting the tax (except as to motor
20vehicles, watercraft, aircraft, and trailers that are required
21to be registered with an agency of this State), may collect for
22each tax return period, only the tax applicable to that part of
23the selling price actually received during such tax return
24period.
25    Except as provided in this Section, on or before the
26twentieth day of each calendar month, such retailer shall file

 

 

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1a return for the preceding calendar month. Such return shall be
2filed on forms prescribed by the Department and shall furnish
3such information as the Department may reasonably require.
4    The Department may require returns to be filed on a
5quarterly basis. If so required, a return for each calendar
6quarter shall be filed on or before the twentieth day of the
7calendar month following the end of such calendar quarter. The
8taxpayer shall also file a return with the Department for each
9of the first two months of each calendar quarter, on or before
10the twentieth day of the following calendar month, stating:
11        1. The name of the seller;
12        2. The address of the principal place of business from
13    which he engages in the business of selling tangible
14    personal property at retail in this State;
15        3. The total amount of taxable receipts received by him
16    during the preceding calendar month from sales of tangible
17    personal property by him during such preceding calendar
18    month, including receipts from charge and time sales, but
19    less all deductions allowed by law;
20        4. The amount of credit provided in Section 2d of this
21    Act;
22        5. The amount of tax due;
23        5-5. The signature of the taxpayer; and
24        6. Such other reasonable information as the Department
25    may require.
26    If a taxpayer fails to sign a return within 30 days after

 

 

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1the proper notice and demand for signature by the Department,
2the return shall be considered valid and any amount shown to be
3due on the return shall be deemed assessed.
4    Beginning October 1, 1993, a taxpayer who has an average
5monthly tax liability of $150,000 or more shall make all
6payments required by rules of the Department by electronic
7funds transfer. Beginning October 1, 1994, a taxpayer who has
8an average monthly tax liability of $100,000 or more shall make
9all payments required by rules of the Department by electronic
10funds transfer. Beginning October 1, 1995, a taxpayer who has
11an average monthly tax liability of $50,000 or more shall make
12all payments required by rules of the Department by electronic
13funds transfer. Beginning October 1, 2000, a taxpayer who has
14an annual tax liability of $200,000 or more shall make all
15payments required by rules of the Department by electronic
16funds transfer. The term "annual tax liability" shall be the
17sum of the taxpayer's liabilities under this Act, and under all
18other State and local occupation and use tax laws administered
19by the Department, for the immediately preceding calendar year.
20The term "average monthly tax liability" means the sum of the
21taxpayer's liabilities under this Act, and under all other
22State and local occupation and use tax laws administered by the
23Department, for the immediately preceding calendar year
24divided by 12. Beginning on October 1, 2002, a taxpayer who has
25a tax liability in the amount set forth in subsection (b) of
26Section 2505-210 of the Department of Revenue Law shall make

 

 

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1all payments required by rules of the Department by electronic
2funds transfer.
3    Before August 1 of each year beginning in 1993, the
4Department shall notify all taxpayers required to make payments
5by electronic funds transfer. All taxpayers required to make
6payments by electronic funds transfer shall make those payments
7for a minimum of one year beginning on October 1.
8    Any taxpayer not required to make payments by electronic
9funds transfer may make payments by electronic funds transfer
10with the permission of the Department.
11    All taxpayers required to make payment by electronic funds
12transfer and any taxpayers authorized to voluntarily make
13payments by electronic funds transfer shall make those payments
14in the manner authorized by the Department.
15    The Department shall adopt such rules as are necessary to
16effectuate a program of electronic funds transfer and the
17requirements of this Section.
18    Before October 1, 2000, if the taxpayer's average monthly
19tax liability to the Department under this Act, the Retailers'
20Occupation Tax Act, the Service Occupation Tax Act, the Service
21Use Tax Act was $10,000 or more during the preceding 4 complete
22calendar quarters, he shall file a return with the Department
23each month by the 20th day of the month next following the
24month during which such tax liability is incurred and shall
25make payments to the Department on or before the 7th, 15th,
2622nd and last day of the month during which such liability is

 

 

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1incurred. On and after October 1, 2000, if the taxpayer's
2average monthly tax liability to the Department under this Act,
3the Retailers' Occupation Tax Act, the Service Occupation Tax
4Act, and the Service Use Tax Act was $20,000 or more during the
5preceding 4 complete calendar quarters, he shall file a return
6with the Department each month by the 20th day of the month
7next following the month during which such tax liability is
8incurred and shall make payment to the Department on or before
9the 7th, 15th, 22nd and last day of the month during which such
10liability is incurred. If the month during which such tax
11liability is incurred began prior to January 1, 1985, each
12payment shall be in an amount equal to 1/4 of the taxpayer's
13actual liability for the month or an amount set by the
14Department not to exceed 1/4 of the average monthly liability
15of the taxpayer to the Department for the preceding 4 complete
16calendar quarters (excluding the month of highest liability and
17the month of lowest liability in such 4 quarter period). If the
18month during which such tax liability is incurred begins on or
19after January 1, 1985, and prior to January 1, 1987, each
20payment shall be in an amount equal to 22.5% of the taxpayer's
21actual liability for the month or 27.5% of the taxpayer's
22liability for the same calendar month of the preceding year. If
23the month during which such tax liability is incurred begins on
24or after January 1, 1987, and prior to January 1, 1988, each
25payment shall be in an amount equal to 22.5% of the taxpayer's
26actual liability for the month or 26.25% of the taxpayer's

 

 

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1liability for the same calendar month of the preceding year. If
2the month during which such tax liability is incurred begins on
3or after January 1, 1988, and prior to January 1, 1989, or
4begins on or after January 1, 1996, each payment shall be in an
5amount equal to 22.5% of the taxpayer's actual liability for
6the month or 25% of the taxpayer's liability for the same
7calendar month of the preceding year. If the month during which
8such tax liability is incurred begins on or after January 1,
91989, and prior to January 1, 1996, each payment shall be in an
10amount equal to 22.5% of the taxpayer's actual liability for
11the month or 25% of the taxpayer's liability for the same
12calendar month of the preceding year or 100% of the taxpayer's
13actual liability for the quarter monthly reporting period. The
14amount of such quarter monthly payments shall be credited
15against the final tax liability of the taxpayer's return for
16that month. Before October 1, 2000, once applicable, the
17requirement of the making of quarter monthly payments to the
18Department shall continue until such taxpayer's average
19monthly liability to the Department during the preceding 4
20complete calendar quarters (excluding the month of highest
21liability and the month of lowest liability) is less than
22$9,000, or until such taxpayer's average monthly liability to
23the Department as computed for each calendar quarter of the 4
24preceding complete calendar quarter period is less than
25$10,000. However, if a taxpayer can show the Department that a
26substantial change in the taxpayer's business has occurred

 

 

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1which causes the taxpayer to anticipate that his average
2monthly tax liability for the reasonably foreseeable future
3will fall below the $10,000 threshold stated above, then such
4taxpayer may petition the Department for change in such
5taxpayer's reporting status. On and after October 1, 2000, once
6applicable, the requirement of the making of quarter monthly
7payments to the Department shall continue until such taxpayer's
8average monthly liability to the Department during the
9preceding 4 complete calendar quarters (excluding the month of
10highest liability and the month of lowest liability) is less
11than $19,000 or until such taxpayer's average monthly liability
12to the Department as computed for each calendar quarter of the
134 preceding complete calendar quarter period is less than
14$20,000. However, if a taxpayer can show the Department that a
15substantial change in the taxpayer's business has occurred
16which causes the taxpayer to anticipate that his average
17monthly tax liability for the reasonably foreseeable future
18will fall below the $20,000 threshold stated above, then such
19taxpayer may petition the Department for a change in such
20taxpayer's reporting status. The Department shall change such
21taxpayer's reporting status unless it finds that such change is
22seasonal in nature and not likely to be long term. If any such
23quarter monthly payment is not paid at the time or in the
24amount required by this Section, then the taxpayer shall be
25liable for penalties and interest on the difference between the
26minimum amount due and the amount of such quarter monthly

 

 

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1payment actually and timely paid, except insofar as the
2taxpayer has previously made payments for that month to the
3Department in excess of the minimum payments previously due as
4provided in this Section. The Department shall make reasonable
5rules and regulations to govern the quarter monthly payment
6amount and quarter monthly payment dates for taxpayers who file
7on other than a calendar monthly basis.
8    If any such payment provided for in this Section exceeds
9the taxpayer's liabilities under this Act, the Retailers'
10Occupation Tax Act, the Service Occupation Tax Act and the
11Service Use Tax Act, as shown by an original monthly return,
12the Department shall issue to the taxpayer a credit memorandum
13no later than 30 days after the date of payment, which
14memorandum may be submitted by the taxpayer to the Department
15in payment of tax liability subsequently to be remitted by the
16taxpayer to the Department or be assigned by the taxpayer to a
17similar taxpayer under this Act, the Retailers' Occupation Tax
18Act, the Service Occupation Tax Act or the Service Use Tax Act,
19in accordance with reasonable rules and regulations to be
20prescribed by the Department, except that if such excess
21payment is shown on an original monthly return and is made
22after December 31, 1986, no credit memorandum shall be issued,
23unless requested by the taxpayer. If no such request is made,
24the taxpayer may credit such excess payment against tax
25liability subsequently to be remitted by the taxpayer to the
26Department under this Act, the Retailers' Occupation Tax Act,

 

 

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1the Service Occupation Tax Act or the Service Use Tax Act, in
2accordance with reasonable rules and regulations prescribed by
3the Department. If the Department subsequently determines that
4all or any part of the credit taken was not actually due to the
5taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
6be reduced by 2.1% or 1.75% of the difference between the
7credit taken and that actually due, and the taxpayer shall be
8liable for penalties and interest on such difference.
9    If the retailer is otherwise required to file a monthly
10return and if the retailer's average monthly tax liability to
11the Department does not exceed $200, the Department may
12authorize his returns to be filed on a quarter annual basis,
13with the return for January, February, and March of a given
14year being due by April 20 of such year; with the return for
15April, May and June of a given year being due by July 20 of such
16year; with the return for July, August and September of a given
17year being due by October 20 of such year, and with the return
18for October, November and December of a given year being due by
19January 20 of the following year.
20    If the retailer is otherwise required to file a monthly or
21quarterly return and if the retailer's average monthly tax
22liability to the Department does not exceed $50, the Department
23may authorize his returns to be filed on an annual basis, with
24the return for a given year being due by January 20 of the
25following year.
26    Such quarter annual and annual returns, as to form and

 

 

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1substance, shall be subject to the same requirements as monthly
2returns.
3    Notwithstanding any other provision in this Act concerning
4the time within which a retailer may file his return, in the
5case of any retailer who ceases to engage in a kind of business
6which makes him responsible for filing returns under this Act,
7such retailer shall file a final return under this Act with the
8Department not more than one month after discontinuing such
9business.
10    In addition, with respect to motor vehicles, watercraft,
11aircraft, and trailers that are required to be registered with
12an agency of this State, every retailer selling this kind of
13tangible personal property shall file, with the Department,
14upon a form to be prescribed and supplied by the Department, a
15separate return for each such item of tangible personal
16property which the retailer sells, except that if, in the same
17transaction, (i) a retailer of aircraft, watercraft, motor
18vehicles or trailers transfers more than one aircraft,
19watercraft, motor vehicle or trailer to another aircraft,
20watercraft, motor vehicle or trailer retailer for the purpose
21of resale or (ii) a retailer of aircraft, watercraft, motor
22vehicles, or trailers transfers more than one aircraft,
23watercraft, motor vehicle, or trailer to a purchaser for use as
24a qualifying rolling stock as provided in Section 3-55 of this
25Act, then that seller may report the transfer of all the
26aircraft, watercraft, motor vehicles or trailers involved in

 

 

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1that transaction to the Department on the same uniform
2invoice-transaction reporting return form. For purposes of
3this Section, "watercraft" means a Class 2, Class 3, or Class 4
4watercraft as defined in Section 3-2 of the Boat Registration
5and Safety Act, a personal watercraft, or any boat equipped
6with an inboard motor.
7    The transaction reporting return in the case of motor
8vehicles or trailers that are required to be registered with an
9agency of this State, shall be the same document as the Uniform
10Invoice referred to in Section 5-402 of the Illinois Vehicle
11Code and must show the name and address of the seller; the name
12and address of the purchaser; the amount of the selling price
13including the amount allowed by the retailer for traded-in
14property, if any; the amount allowed by the retailer for the
15traded-in tangible personal property, if any, to the extent to
16which Section 2 of this Act allows an exemption for the value
17of traded-in property; the balance payable after deducting such
18trade-in allowance from the total selling price; the amount of
19tax due from the retailer with respect to such transaction; the
20amount of tax collected from the purchaser by the retailer on
21such transaction (or satisfactory evidence that such tax is not
22due in that particular instance, if that is claimed to be the
23fact); the place and date of the sale; a sufficient
24identification of the property sold; such other information as
25is required in Section 5-402 of the Illinois Vehicle Code, and
26such other information as the Department may reasonably

 

 

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1require.
2    The transaction reporting return in the case of watercraft
3and aircraft must show the name and address of the seller; the
4name and address of the purchaser; the amount of the selling
5price including the amount allowed by the retailer for
6traded-in property, if any; the amount allowed by the retailer
7for the traded-in tangible personal property, if any, to the
8extent to which Section 2 of this Act allows an exemption for
9the value of traded-in property; the balance payable after
10deducting such trade-in allowance from the total selling price;
11the amount of tax due from the retailer with respect to such
12transaction; the amount of tax collected from the purchaser by
13the retailer on such transaction (or satisfactory evidence that
14such tax is not due in that particular instance, if that is
15claimed to be the fact); the place and date of the sale, a
16sufficient identification of the property sold, and such other
17information as the Department may reasonably require.
18    Such transaction reporting return shall be filed not later
19than 20 days after the date of delivery of the item that is
20being sold, but may be filed by the retailer at any time sooner
21than that if he chooses to do so. The transaction reporting
22return and tax remittance or proof of exemption from the tax
23that is imposed by this Act may be transmitted to the
24Department by way of the State agency with which, or State
25officer with whom, the tangible personal property must be
26titled or registered (if titling or registration is required)

 

 

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1if the Department and such agency or State officer determine
2that this procedure will expedite the processing of
3applications for title or registration.
4    With each such transaction reporting return, the retailer
5shall remit the proper amount of tax due (or shall submit
6satisfactory evidence that the sale is not taxable if that is
7the case), to the Department or its agents, whereupon the
8Department shall issue, in the purchaser's name, a tax receipt
9(or a certificate of exemption if the Department is satisfied
10that the particular sale is tax exempt) which such purchaser
11may submit to the agency with which, or State officer with
12whom, he must title or register the tangible personal property
13that is involved (if titling or registration is required) in
14support of such purchaser's application for an Illinois
15certificate or other evidence of title or registration to such
16tangible personal property.
17    No retailer's failure or refusal to remit tax under this
18Act precludes a user, who has paid the proper tax to the
19retailer, from obtaining his certificate of title or other
20evidence of title or registration (if titling or registration
21is required) upon satisfying the Department that such user has
22paid the proper tax (if tax is due) to the retailer. The
23Department shall adopt appropriate rules to carry out the
24mandate of this paragraph.
25    If the user who would otherwise pay tax to the retailer
26wants the transaction reporting return filed and the payment of

 

 

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1tax or proof of exemption made to the Department before the
2retailer is willing to take these actions and such user has not
3paid the tax to the retailer, such user may certify to the fact
4of such delay by the retailer, and may (upon the Department
5being satisfied of the truth of such certification) transmit
6the information required by the transaction reporting return
7and the remittance for tax or proof of exemption directly to
8the Department and obtain his tax receipt or exemption
9determination, in which event the transaction reporting return
10and tax remittance (if a tax payment was required) shall be
11credited by the Department to the proper retailer's account
12with the Department, but without the 2.1% or 1.75% discount
13provided for in this Section being allowed. When the user pays
14the tax directly to the Department, he shall pay the tax in the
15same amount and in the same form in which it would be remitted
16if the tax had been remitted to the Department by the retailer.
17    Where a retailer collects the tax with respect to the
18selling price of tangible personal property which he sells and
19the purchaser thereafter returns such tangible personal
20property and the retailer refunds the selling price thereof to
21the purchaser, such retailer shall also refund, to the
22purchaser, the tax so collected from the purchaser. When filing
23his return for the period in which he refunds such tax to the
24purchaser, the retailer may deduct the amount of the tax so
25refunded by him to the purchaser from any other use tax which
26such retailer may be required to pay or remit to the

 

 

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1Department, as shown by such return, if the amount of the tax
2to be deducted was previously remitted to the Department by
3such retailer. If the retailer has not previously remitted the
4amount of such tax to the Department, he is entitled to no
5deduction under this Act upon refunding such tax to the
6purchaser.
7    Any retailer filing a return under this Section shall also
8include (for the purpose of paying tax thereon) the total tax
9covered by such return upon the selling price of tangible
10personal property purchased by him at retail from a retailer,
11but as to which the tax imposed by this Act was not collected
12from the retailer filing such return, and such retailer shall
13remit the amount of such tax to the Department when filing such
14return.
15    If experience indicates such action to be practicable, the
16Department may prescribe and furnish a combination or joint
17return which will enable retailers, who are required to file
18returns hereunder and also under the Retailers' Occupation Tax
19Act, to furnish all the return information required by both
20Acts on the one form.
21    Where the retailer has more than one business registered
22with the Department under separate registration under this Act,
23such retailer may not file each return that is due as a single
24return covering all such registered businesses, but shall file
25separate returns for each such registered business.
26    Beginning January 1, 1990, each month the Department shall

 

 

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1pay into the State and Local Sales Tax Reform Fund, a special
2fund in the State Treasury which is hereby created, the net
3revenue realized for the preceding month from the 1% tax on
4sales of food for human consumption which is to be consumed off
5the premises where it is sold (other than alcoholic beverages,
6soft drinks and food which has been prepared for immediate
7consumption) and prescription and nonprescription medicines,
8drugs, medical appliances, diapers, baby wipes, and insulin,
9urine testing materials, syringes and needles used by
10diabetics.
11    Beginning January 1, 1990, each month the Department shall
12pay into the County and Mass Transit District Fund 4% of the
13net revenue realized for the preceding month from the 6.25%
14general rate on the selling price of tangible personal property
15which is purchased outside Illinois at retail from a retailer
16and which is titled or registered by an agency of this State's
17government.
18    Beginning January 1, 1990, each month the Department shall
19pay into the State and Local Sales Tax Reform Fund, a special
20fund in the State Treasury, 20% of the net revenue realized for
21the preceding month from the 6.25% general rate on the selling
22price of tangible personal property, other than tangible
23personal property which is purchased outside Illinois at retail
24from a retailer and which is titled or registered by an agency
25of this State's government.
26    Beginning August 1, 2000, each month the Department shall

 

 

SB0061- 23 -LRB099 04491 HLH 24519 b

1pay into the State and Local Sales Tax Reform Fund 100% of the
2net revenue realized for the preceding month from the 1.25%
3rate on the selling price of motor fuel and gasohol. Beginning
4September 1, 2010, each month the Department shall pay into the
5State and Local Sales Tax Reform Fund 100% of the net revenue
6realized for the preceding month from the 1.25% rate on the
7selling price of sales tax holiday items.
8    Beginning January 1, 1990, each month the Department shall
9pay into the Local Government Tax Fund 16% of the net revenue
10realized for the preceding month from the 6.25% general rate on
11the selling price of tangible personal property which is
12purchased outside Illinois at retail from a retailer and which
13is titled or registered by an agency of this State's
14government.
15    Beginning October 1, 2009, each month the Department shall
16pay into the Capital Projects Fund an amount that is equal to
17an amount estimated by the Department to represent 80% of the
18net revenue realized for the preceding month from the sale of
19candy, grooming and hygiene products, and soft drinks that had
20been taxed at a rate of 1% prior to September 1, 2009 but that
21are now taxed at 6.25%.
22    Beginning July 1, 2011, each month the Department shall pay
23into the Clean Air Act (CAA) Permit Fund 80% of the net revenue
24realized for the preceding month from the 6.25% general rate on
25the selling price of sorbents used in Illinois in the process
26of sorbent injection as used to comply with the Environmental

 

 

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1Protection Act or the federal Clean Air Act, but the total
2payment into the Clean Air Act (CAA) Permit Fund under this Act
3and the Retailers' Occupation Tax Act shall not exceed
4$2,000,000 in any fiscal year.
5    Beginning July 1, 2013, each month the Department shall pay
6into the Underground Storage Tank Fund from the proceeds
7collected under this Act, the Service Use Tax Act, the Service
8Occupation Tax Act, and the Retailers' Occupation Tax Act an
9amount equal to the average monthly deficit in the Underground
10Storage Tank Fund during the prior year, as certified annually
11by the Illinois Environmental Protection Agency, but the total
12payment into the Underground Storage Tank Fund under this Act,
13the Service Use Tax Act, the Service Occupation Tax Act, and
14the Retailers' Occupation Tax Act shall not exceed $18,000,000
15in any State fiscal year. As used in this paragraph, the
16"average monthly deficit" shall be equal to the difference
17between the average monthly claims for payment by the fund and
18the average monthly revenues deposited into the fund, excluding
19payments made pursuant to this paragraph.
20    Of the remainder of the moneys received by the Department
21pursuant to this Act, (a) 1.75% thereof shall be paid into the
22Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
23and after July 1, 1989, 3.8% thereof shall be paid into the
24Build Illinois Fund; provided, however, that if in any fiscal
25year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
26may be, of the moneys received by the Department and required

 

 

SB0061- 25 -LRB099 04491 HLH 24519 b

1to be paid into the Build Illinois Fund pursuant to Section 3
2of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
3Act, Section 9 of the Service Use Tax Act, and Section 9 of the
4Service Occupation Tax Act, such Acts being hereinafter called
5the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
6may be, of moneys being hereinafter called the "Tax Act
7Amount", and (2) the amount transferred to the Build Illinois
8Fund from the State and Local Sales Tax Reform Fund shall be
9less than the Annual Specified Amount (as defined in Section 3
10of the Retailers' Occupation Tax Act), an amount equal to the
11difference shall be immediately paid into the Build Illinois
12Fund from other moneys received by the Department pursuant to
13the Tax Acts; and further provided, that if on the last
14business day of any month the sum of (1) the Tax Act Amount
15required to be deposited into the Build Illinois Bond Account
16in the Build Illinois Fund during such month and (2) the amount
17transferred during such month to the Build Illinois Fund from
18the State and Local Sales Tax Reform Fund shall have been less
19than 1/12 of the Annual Specified Amount, an amount equal to
20the difference shall be immediately paid into the Build
21Illinois Fund from other moneys received by the Department
22pursuant to the Tax Acts; and, further provided, that in no
23event shall the payments required under the preceding proviso
24result in aggregate payments into the Build Illinois Fund
25pursuant to this clause (b) for any fiscal year in excess of
26the greater of (i) the Tax Act Amount or (ii) the Annual

 

 

SB0061- 26 -LRB099 04491 HLH 24519 b

1Specified Amount for such fiscal year; and, further provided,
2that the amounts payable into the Build Illinois Fund under
3this clause (b) shall be payable only until such time as the
4aggregate amount on deposit under each trust indenture securing
5Bonds issued and outstanding pursuant to the Build Illinois
6Bond Act is sufficient, taking into account any future
7investment income, to fully provide, in accordance with such
8indenture, for the defeasance of or the payment of the
9principal of, premium, if any, and interest on the Bonds
10secured by such indenture and on any Bonds expected to be
11issued thereafter and all fees and costs payable with respect
12thereto, all as certified by the Director of the Bureau of the
13Budget (now Governor's Office of Management and Budget). If on
14the last business day of any month in which Bonds are
15outstanding pursuant to the Build Illinois Bond Act, the
16aggregate of the moneys deposited in the Build Illinois Bond
17Account in the Build Illinois Fund in such month shall be less
18than the amount required to be transferred in such month from
19the Build Illinois Bond Account to the Build Illinois Bond
20Retirement and Interest Fund pursuant to Section 13 of the
21Build Illinois Bond Act, an amount equal to such deficiency
22shall be immediately paid from other moneys received by the
23Department pursuant to the Tax Acts to the Build Illinois Fund;
24provided, however, that any amounts paid to the Build Illinois
25Fund in any fiscal year pursuant to this sentence shall be
26deemed to constitute payments pursuant to clause (b) of the

 

 

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1preceding sentence and shall reduce the amount otherwise
2payable for such fiscal year pursuant to clause (b) of the
3preceding sentence. The moneys received by the Department
4pursuant to this Act and required to be deposited into the
5Build Illinois Fund are subject to the pledge, claim and charge
6set forth in Section 12 of the Build Illinois Bond Act.
7    Subject to payment of amounts into the Build Illinois Fund
8as provided in the preceding paragraph or in any amendment
9thereto hereafter enacted, the following specified monthly
10installment of the amount requested in the certificate of the
11Chairman of the Metropolitan Pier and Exposition Authority
12provided under Section 8.25f of the State Finance Act, but not
13in excess of the sums designated as "Total Deposit", shall be
14deposited in the aggregate from collections under Section 9 of
15the Use Tax Act, Section 9 of the Service Use Tax Act, Section
169 of the Service Occupation Tax Act, and Section 3 of the
17Retailers' Occupation Tax Act into the McCormick Place
18Expansion Project Fund in the specified fiscal years.
19Fiscal YearTotal Deposit
201993         $0
211994 53,000,000
221995 58,000,000
231996 61,000,000
241997 64,000,000
251998 68,000,000
261999 71,000,000

 

 

SB0061- 28 -LRB099 04491 HLH 24519 b

12000 75,000,000
22001 80,000,000
32002 93,000,000
42003 99,000,000
52004103,000,000
62005108,000,000
72006113,000,000
82007119,000,000
92008126,000,000
102009132,000,000
112010139,000,000
122011146,000,000
132012153,000,000
142013161,000,000
152014170,000,000
162015179,000,000
172016189,000,000
182017199,000,000
192018210,000,000
202019221,000,000
212020233,000,000
222021246,000,000
232022260,000,000
242023275,000,000
252024 275,000,000
262025 275,000,000

 

 

SB0061- 29 -LRB099 04491 HLH 24519 b

12026 279,000,000
22027 292,000,000
32028 307,000,000
42029 322,000,000
52030 338,000,000
62031 350,000,000
72032 350,000,000
8and
9each fiscal year
10thereafter that bonds
11are outstanding under
12Section 13.2 of the
13Metropolitan Pier and
14Exposition Authority Act,
15but not after fiscal year 2060.
16    Beginning July 20, 1993 and in each month of each fiscal
17year thereafter, one-eighth of the amount requested in the
18certificate of the Chairman of the Metropolitan Pier and
19Exposition Authority for that fiscal year, less the amount
20deposited into the McCormick Place Expansion Project Fund by
21the State Treasurer in the respective month under subsection
22(g) of Section 13 of the Metropolitan Pier and Exposition
23Authority Act, plus cumulative deficiencies in the deposits
24required under this Section for previous months and years,
25shall be deposited into the McCormick Place Expansion Project
26Fund, until the full amount requested for the fiscal year, but

 

 

SB0061- 30 -LRB099 04491 HLH 24519 b

1not in excess of the amount specified above as "Total Deposit",
2has been deposited.
3    Subject to payment of amounts into the Build Illinois Fund
4and the McCormick Place Expansion Project Fund pursuant to the
5preceding paragraphs or in any amendments thereto hereafter
6enacted, beginning July 1, 1993 and ending on September 30,
72013, the Department shall each month pay into the Illinois Tax
8Increment Fund 0.27% of 80% of the net revenue realized for the
9preceding month from the 6.25% general rate on the selling
10price of tangible personal property.
11    Subject to payment of amounts into the Build Illinois Fund
12and the McCormick Place Expansion Project Fund pursuant to the
13preceding paragraphs or in any amendments thereto hereafter
14enacted, beginning with the receipt of the first report of
15taxes paid by an eligible business and continuing for a 25-year
16period, the Department shall each month pay into the Energy
17Infrastructure Fund 80% of the net revenue realized from the
186.25% general rate on the selling price of Illinois-mined coal
19that was sold to an eligible business. For purposes of this
20paragraph, the term "eligible business" means a new electric
21generating facility certified pursuant to Section 605-332 of
22the Department of Commerce and Economic Opportunity Law of the
23Civil Administrative Code of Illinois.
24    Subject to payment of amounts into the Build Illinois Fund,
25the McCormick Place Expansion Project Fund, the Illinois Tax
26Increment Fund, and the Energy Infrastructure Fund pursuant to

 

 

SB0061- 31 -LRB099 04491 HLH 24519 b

1the preceding paragraphs or in any amendments to this Section
2hereafter enacted, beginning on the first day of the first
3calendar month to occur on or after the effective date of this
4amendatory Act of the 98th General Assembly, each month, from
5the collections made under Section 9 of the Use Tax Act,
6Section 9 of the Service Use Tax Act, Section 9 of the Service
7Occupation Tax Act, and Section 3 of the Retailers' Occupation
8Tax Act, the Department shall pay into the Tax Compliance and
9Administration Fund, to be used, subject to appropriation, to
10fund additional auditors and compliance personnel at the
11Department of Revenue, an amount equal to 1/12 of 5% of 80% of
12the cash receipts collected during the preceding fiscal year by
13the Audit Bureau of the Department under the Use Tax Act, the
14Service Use Tax Act, the Service Occupation Tax Act, the
15Retailers' Occupation Tax Act, and associated local occupation
16and use taxes administered by the Department.
17    Of the remainder of the moneys received by the Department
18pursuant to this Act, 75% thereof shall be paid into the State
19Treasury and 25% shall be reserved in a special account and
20used only for the transfer to the Common School Fund as part of
21the monthly transfer from the General Revenue Fund in
22accordance with Section 8a of the State Finance Act.
23    As soon as possible after the first day of each month, upon
24certification of the Department of Revenue, the Comptroller
25shall order transferred and the Treasurer shall transfer from
26the General Revenue Fund to the Motor Fuel Tax Fund an amount

 

 

SB0061- 32 -LRB099 04491 HLH 24519 b

1equal to 1.7% of 80% of the net revenue realized under this Act
2for the second preceding month. Beginning April 1, 2000, this
3transfer is no longer required and shall not be made.
4    Net revenue realized for a month shall be the revenue
5collected by the State pursuant to this Act, less the amount
6paid out during that month as refunds to taxpayers for
7overpayment of liability.
8    For greater simplicity of administration, manufacturers,
9importers and wholesalers whose products are sold at retail in
10Illinois by numerous retailers, and who wish to do so, may
11assume the responsibility for accounting and paying to the
12Department all tax accruing under this Act with respect to such
13sales, if the retailers who are affected do not make written
14objection to the Department to this arrangement.
15(Source: P.A. 97-95, eff. 7-12-11; 97-333, eff. 8-12-11; 98-24,
16eff. 6-19-13; 98-109, eff. 7-25-13; 98-496, eff. 1-1-14;
1798-756, eff. 7-16-14; 98-1098, eff. 8-26-14.)
 
18    Section 10. The Service Use Tax Act is amended by changing
19Sections 3-10 and 9 as follows:
 
20    (35 ILCS 110/3-10)  (from Ch. 120, par. 439.33-10)
21    Sec. 3-10. Rate of tax. Unless otherwise provided in this
22Section, the tax imposed by this Act is at the rate of 6.25% of
23the selling price of tangible personal property transferred as
24an incident to the sale of service, but, for the purpose of

 

 

SB0061- 33 -LRB099 04491 HLH 24519 b

1computing this tax, in no event shall the selling price be less
2than the cost price of the property to the serviceman.
3    Beginning on July 1, 2000 and through December 31, 2000,
4with respect to motor fuel, as defined in Section 1.1 of the
5Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
6the Use Tax Act, the tax is imposed at the rate of 1.25%.
7    With respect to gasohol, as defined in the Use Tax Act, the
8tax imposed by this Act applies to (i) 70% of the selling price
9of property transferred as an incident to the sale of service
10on or after January 1, 1990, and before July 1, 2003, (ii) 80%
11of the selling price of property transferred as an incident to
12the sale of service on or after July 1, 2003 and on or before
13December 31, 2018, and (iii) 100% of the selling price
14thereafter. If, at any time, however, the tax under this Act on
15sales of gasohol, as defined in the Use Tax Act, is imposed at
16the rate of 1.25%, then the tax imposed by this Act applies to
17100% of the proceeds of sales of gasohol made during that time.
18    With respect to majority blended ethanol fuel, as defined
19in the Use Tax Act, the tax imposed by this Act does not apply
20to the selling price of property transferred as an incident to
21the sale of service on or after July 1, 2003 and on or before
22December 31, 2018 but applies to 100% of the selling price
23thereafter.
24    With respect to biodiesel blends, as defined in the Use Tax
25Act, with no less than 1% and no more than 10% biodiesel, the
26tax imposed by this Act applies to (i) 80% of the selling price

 

 

SB0061- 34 -LRB099 04491 HLH 24519 b

1of property transferred as an incident to the sale of service
2on or after July 1, 2003 and on or before December 31, 2018 and
3(ii) 100% of the proceeds of the selling price thereafter. If,
4at any time, however, the tax under this Act on sales of
5biodiesel blends, as defined in the Use Tax Act, with no less
6than 1% and no more than 10% biodiesel is imposed at the rate
7of 1.25%, then the tax imposed by this Act applies to 100% of
8the proceeds of sales of biodiesel blends with no less than 1%
9and no more than 10% biodiesel made during that time.
10    With respect to 100% biodiesel, as defined in the Use Tax
11Act, and biodiesel blends, as defined in the Use Tax Act, with
12more than 10% but no more than 99% biodiesel, the tax imposed
13by this Act does not apply to the proceeds of the selling price
14of property transferred as an incident to the sale of service
15on or after July 1, 2003 and on or before December 31, 2018 but
16applies to 100% of the selling price thereafter.
17    At the election of any registered serviceman made for each
18fiscal year, sales of service in which the aggregate annual
19cost price of tangible personal property transferred as an
20incident to the sales of service is less than 35%, or 75% in
21the case of servicemen transferring prescription drugs or
22servicemen engaged in graphic arts production, of the aggregate
23annual total gross receipts from all sales of service, the tax
24imposed by this Act shall be based on the serviceman's cost
25price of the tangible personal property transferred as an
26incident to the sale of those services.

 

 

SB0061- 35 -LRB099 04491 HLH 24519 b

1    The tax shall be imposed at the rate of 1% on food prepared
2for immediate consumption and transferred incident to a sale of
3service subject to this Act or the Service Occupation Tax Act
4by an entity licensed under the Hospital Licensing Act, the
5Nursing Home Care Act, the ID/DD Community Care Act, the
6Specialized Mental Health Rehabilitation Act of 2013, or the
7Child Care Act of 1969. The tax shall also be imposed at the
8rate of 1% on food for human consumption that is to be consumed
9off the premises where it is sold (other than alcoholic
10beverages, soft drinks, and food that has been prepared for
11immediate consumption and is not otherwise included in this
12paragraph) and prescription and nonprescription medicines,
13drugs, medical appliances, modifications to a motor vehicle for
14the purpose of rendering it usable by a disabled person,
15diapers, baby wipes, and insulin, urine testing materials,
16syringes, and needles used by diabetics, for human use. For the
17purposes of this Section, until September 1, 2009: the term
18"soft drinks" means any complete, finished, ready-to-use,
19non-alcoholic drink, whether carbonated or not, including but
20not limited to soda water, cola, fruit juice, vegetable juice,
21carbonated water, and all other preparations commonly known as
22soft drinks of whatever kind or description that are contained
23in any closed or sealed bottle, can, carton, or container,
24regardless of size; but "soft drinks" does not include coffee,
25tea, non-carbonated water, infant formula, milk or milk
26products as defined in the Grade A Pasteurized Milk and Milk

 

 

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1Products Act, or drinks containing 50% or more natural fruit or
2vegetable juice.
3    Notwithstanding any other provisions of this Act,
4beginning September 1, 2009, "soft drinks" means non-alcoholic
5beverages that contain natural or artificial sweeteners. "Soft
6drinks" do not include beverages that contain milk or milk
7products, soy, rice or similar milk substitutes, or greater
8than 50% of vegetable or fruit juice by volume.
9    Until August 1, 2009, and notwithstanding any other
10provisions of this Act, "food for human consumption that is to
11be consumed off the premises where it is sold" includes all
12food sold through a vending machine, except soft drinks and
13food products that are dispensed hot from a vending machine,
14regardless of the location of the vending machine. Beginning
15August 1, 2009, and notwithstanding any other provisions of
16this Act, "food for human consumption that is to be consumed
17off the premises where it is sold" includes all food sold
18through a vending machine, except soft drinks, candy, and food
19products that are dispensed hot from a vending machine,
20regardless of the location of the vending machine.
21    Notwithstanding any other provisions of this Act,
22beginning September 1, 2009, "food for human consumption that
23is to be consumed off the premises where it is sold" does not
24include candy. For purposes of this Section, "candy" means a
25preparation of sugar, honey, or other natural or artificial
26sweeteners in combination with chocolate, fruits, nuts or other

 

 

SB0061- 37 -LRB099 04491 HLH 24519 b

1ingredients or flavorings in the form of bars, drops, or
2pieces. "Candy" does not include any preparation that contains
3flour or requires refrigeration.
4    Notwithstanding any other provisions of this Act,
5beginning September 1, 2009, "nonprescription medicines and
6drugs" does not include grooming and hygiene products. For
7purposes of this Section, "grooming and hygiene products"
8includes, but is not limited to, soaps and cleaning solutions,
9shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
10lotions and screens, unless those products are available by
11prescription only, regardless of whether the products meet the
12definition of "over-the-counter-drugs". For the purposes of
13this paragraph, "over-the-counter-drug" means a drug for human
14use that contains a label that identifies the product as a drug
15as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
16label includes:
17        (A) A "Drug Facts" panel; or
18        (B) A statement of the "active ingredient(s)" with a
19    list of those ingredients contained in the compound,
20    substance or preparation.
21    Beginning on January 1, 2014 (the effective date of Public
22Act 98-122), "prescription and nonprescription medicines and
23drugs" includes medical cannabis purchased from a registered
24dispensing organization under the Compassionate Use of Medical
25Cannabis Pilot Program Act.
26    If the property that is acquired from a serviceman is

 

 

SB0061- 38 -LRB099 04491 HLH 24519 b

1acquired outside Illinois and used outside Illinois before
2being brought to Illinois for use here and is taxable under
3this Act, the "selling price" on which the tax is computed
4shall be reduced by an amount that represents a reasonable
5allowance for depreciation for the period of prior out-of-state
6use.
7(Source: P.A. 97-38, eff. 6-28-11; 97-227, eff. 1-1-12; 97-636,
8eff. 6-1-12; 98-104, eff. 7-22-13; 98-122, eff. 1-1-14; 98-756,
9eff. 7-16-14.)
 
10    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
11    Sec. 9. Each serviceman required or authorized to collect
12the tax herein imposed shall pay to the Department the amount
13of such tax (except as otherwise provided) at the time when he
14is required to file his return for the period during which such
15tax was collected, less a discount of 2.1% prior to January 1,
161990 and 1.75% on and after January 1, 1990, or $5 per calendar
17year, whichever is greater, which is allowed to reimburse the
18serviceman for expenses incurred in collecting the tax, keeping
19records, preparing and filing returns, remitting the tax and
20supplying data to the Department on request. The Department may
21disallow the discount for servicemen whose certificate of
22registration is revoked at the time the return is filed, but
23only if the Department's decision to revoke the certificate of
24registration has become final. A serviceman need not remit that
25part of any tax collected by him to the extent that he is

 

 

SB0061- 39 -LRB099 04491 HLH 24519 b

1required to pay and does pay the tax imposed by the Service
2Occupation Tax Act with respect to his sale of service
3involving the incidental transfer by him of the same property.
4    Except as provided hereinafter in this Section, on or
5before the twentieth day of each calendar month, such
6serviceman shall file a return for the preceding calendar month
7in accordance with reasonable Rules and Regulations to be
8promulgated by the Department. Such return shall be filed on a
9form prescribed by the Department and shall contain such
10information as the Department may reasonably require.
11    The Department may require returns to be filed on a
12quarterly basis. If so required, a return for each calendar
13quarter shall be filed on or before the twentieth day of the
14calendar month following the end of such calendar quarter. The
15taxpayer shall also file a return with the Department for each
16of the first two months of each calendar quarter, on or before
17the twentieth day of the following calendar month, stating:
18        1. The name of the seller;
19        2. The address of the principal place of business from
20    which he engages in business as a serviceman in this State;
21        3. The total amount of taxable receipts received by him
22    during the preceding calendar month, including receipts
23    from charge and time sales, but less all deductions allowed
24    by law;
25        4. The amount of credit provided in Section 2d of this
26    Act;

 

 

SB0061- 40 -LRB099 04491 HLH 24519 b

1        5. The amount of tax due;
2        5-5. The signature of the taxpayer; and
3        6. Such other reasonable information as the Department
4    may require.
5    If a taxpayer fails to sign a return within 30 days after
6the proper notice and demand for signature by the Department,
7the return shall be considered valid and any amount shown to be
8due on the return shall be deemed assessed.
9    Beginning October 1, 1993, a taxpayer who has an average
10monthly tax liability of $150,000 or more shall make all
11payments required by rules of the Department by electronic
12funds transfer. Beginning October 1, 1994, a taxpayer who has
13an average monthly tax liability of $100,000 or more shall make
14all payments required by rules of the Department by electronic
15funds transfer. Beginning October 1, 1995, a taxpayer who has
16an average monthly tax liability of $50,000 or more shall make
17all payments required by rules of the Department by electronic
18funds transfer. Beginning October 1, 2000, a taxpayer who has
19an annual tax liability of $200,000 or more shall make all
20payments required by rules of the Department by electronic
21funds transfer. The term "annual tax liability" shall be the
22sum of the taxpayer's liabilities under this Act, and under all
23other State and local occupation and use tax laws administered
24by the Department, for the immediately preceding calendar year.
25The term "average monthly tax liability" means the sum of the
26taxpayer's liabilities under this Act, and under all other

 

 

SB0061- 41 -LRB099 04491 HLH 24519 b

1State and local occupation and use tax laws administered by the
2Department, for the immediately preceding calendar year
3divided by 12. Beginning on October 1, 2002, a taxpayer who has
4a tax liability in the amount set forth in subsection (b) of
5Section 2505-210 of the Department of Revenue Law shall make
6all payments required by rules of the Department by electronic
7funds transfer.
8    Before August 1 of each year beginning in 1993, the
9Department shall notify all taxpayers required to make payments
10by electronic funds transfer. All taxpayers required to make
11payments by electronic funds transfer shall make those payments
12for a minimum of one year beginning on October 1.
13    Any taxpayer not required to make payments by electronic
14funds transfer may make payments by electronic funds transfer
15with the permission of the Department.
16    All taxpayers required to make payment by electronic funds
17transfer and any taxpayers authorized to voluntarily make
18payments by electronic funds transfer shall make those payments
19in the manner authorized by the Department.
20    The Department shall adopt such rules as are necessary to
21effectuate a program of electronic funds transfer and the
22requirements of this Section.
23    If the serviceman is otherwise required to file a monthly
24return and if the serviceman's average monthly tax liability to
25the Department does not exceed $200, the Department may
26authorize his returns to be filed on a quarter annual basis,

 

 

SB0061- 42 -LRB099 04491 HLH 24519 b

1with the return for January, February and March of a given year
2being due by April 20 of such year; with the return for April,
3May and June of a given year being due by July 20 of such year;
4with the return for July, August and September of a given year
5being due by October 20 of such year, and with the return for
6October, November and December of a given year being due by
7January 20 of the following year.
8    If the serviceman is otherwise required to file a monthly
9or quarterly return and if the serviceman's average monthly tax
10liability to the Department does not exceed $50, the Department
11may authorize his returns to be filed on an annual basis, with
12the return for a given year being due by January 20 of the
13following year.
14    Such quarter annual and annual returns, as to form and
15substance, shall be subject to the same requirements as monthly
16returns.
17    Notwithstanding any other provision in this Act concerning
18the time within which a serviceman may file his return, in the
19case of any serviceman who ceases to engage in a kind of
20business which makes him responsible for filing returns under
21this Act, such serviceman shall file a final return under this
22Act with the Department not more than 1 month after
23discontinuing such business.
24    Where a serviceman collects the tax with respect to the
25selling price of property which he sells and the purchaser
26thereafter returns such property and the serviceman refunds the

 

 

SB0061- 43 -LRB099 04491 HLH 24519 b

1selling price thereof to the purchaser, such serviceman shall
2also refund, to the purchaser, the tax so collected from the
3purchaser. When filing his return for the period in which he
4refunds such tax to the purchaser, the serviceman may deduct
5the amount of the tax so refunded by him to the purchaser from
6any other Service Use Tax, Service Occupation Tax, retailers'
7occupation tax or use tax which such serviceman may be required
8to pay or remit to the Department, as shown by such return,
9provided that the amount of the tax to be deducted shall
10previously have been remitted to the Department by such
11serviceman. If the serviceman shall not previously have
12remitted the amount of such tax to the Department, he shall be
13entitled to no deduction hereunder upon refunding such tax to
14the purchaser.
15    Any serviceman filing a return hereunder shall also include
16the total tax upon the selling price of tangible personal
17property purchased for use by him as an incident to a sale of
18service, and such serviceman shall remit the amount of such tax
19to the Department when filing such return.
20    If experience indicates such action to be practicable, the
21Department may prescribe and furnish a combination or joint
22return which will enable servicemen, who are required to file
23returns hereunder and also under the Service Occupation Tax
24Act, to furnish all the return information required by both
25Acts on the one form.
26    Where the serviceman has more than one business registered

 

 

SB0061- 44 -LRB099 04491 HLH 24519 b

1with the Department under separate registration hereunder,
2such serviceman shall not file each return that is due as a
3single return covering all such registered businesses, but
4shall file separate returns for each such registered business.
5    Beginning January 1, 1990, each month the Department shall
6pay into the State and Local Tax Reform Fund, a special fund in
7the State Treasury, the net revenue realized for the preceding
8month from the 1% tax on sales of food for human consumption
9which is to be consumed off the premises where it is sold
10(other than alcoholic beverages, soft drinks and food which has
11been prepared for immediate consumption) and prescription and
12nonprescription medicines, drugs, medical appliances, diapers,
13baby wipes, and insulin, urine testing materials, syringes and
14needles used by diabetics.
15    Beginning January 1, 1990, each month the Department shall
16pay into the State and Local Sales Tax Reform Fund 20% of the
17net revenue realized for the preceding month from the 6.25%
18general rate on transfers of tangible personal property, other
19than tangible personal property which is purchased outside
20Illinois at retail from a retailer and which is titled or
21registered by an agency of this State's government.
22    Beginning August 1, 2000, each month the Department shall
23pay into the State and Local Sales Tax Reform Fund 100% of the
24net revenue realized for the preceding month from the 1.25%
25rate on the selling price of motor fuel and gasohol.
26    Beginning October 1, 2009, each month the Department shall

 

 

SB0061- 45 -LRB099 04491 HLH 24519 b

1pay into the Capital Projects Fund an amount that is equal to
2an amount estimated by the Department to represent 80% of the
3net revenue realized for the preceding month from the sale of
4candy, grooming and hygiene products, and soft drinks that had
5been taxed at a rate of 1% prior to September 1, 2009 but that
6are now taxed at 6.25%.
7    Beginning July 1, 2013, each month the Department shall pay
8into the Underground Storage Tank Fund from the proceeds
9collected under this Act, the Use Tax Act, the Service
10Occupation Tax Act, and the Retailers' Occupation Tax Act an
11amount equal to the average monthly deficit in the Underground
12Storage Tank Fund during the prior year, as certified annually
13by the Illinois Environmental Protection Agency, but the total
14payment into the Underground Storage Tank Fund under this Act,
15the Use Tax Act, the Service Occupation Tax Act, and the
16Retailers' Occupation Tax Act shall not exceed $18,000,000 in
17any State fiscal year. As used in this paragraph, the "average
18monthly deficit" shall be equal to the difference between the
19average monthly claims for payment by the fund and the average
20monthly revenues deposited into the fund, excluding payments
21made pursuant to this paragraph.
22    Of the remainder of the moneys received by the Department
23pursuant to this Act, (a) 1.75% thereof shall be paid into the
24Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
25and after July 1, 1989, 3.8% thereof shall be paid into the
26Build Illinois Fund; provided, however, that if in any fiscal

 

 

SB0061- 46 -LRB099 04491 HLH 24519 b

1year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
2may be, of the moneys received by the Department and required
3to be paid into the Build Illinois Fund pursuant to Section 3
4of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
5Act, Section 9 of the Service Use Tax Act, and Section 9 of the
6Service Occupation Tax Act, such Acts being hereinafter called
7the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
8may be, of moneys being hereinafter called the "Tax Act
9Amount", and (2) the amount transferred to the Build Illinois
10Fund from the State and Local Sales Tax Reform Fund shall be
11less than the Annual Specified Amount (as defined in Section 3
12of the Retailers' Occupation Tax Act), an amount equal to the
13difference shall be immediately paid into the Build Illinois
14Fund from other moneys received by the Department pursuant to
15the Tax Acts; and further provided, that if on the last
16business day of any month the sum of (1) the Tax Act Amount
17required to be deposited into the Build Illinois Bond Account
18in the Build Illinois Fund during such month and (2) the amount
19transferred during such month to the Build Illinois Fund from
20the State and Local Sales Tax Reform Fund shall have been less
21than 1/12 of the Annual Specified Amount, an amount equal to
22the difference shall be immediately paid into the Build
23Illinois Fund from other moneys received by the Department
24pursuant to the Tax Acts; and, further provided, that in no
25event shall the payments required under the preceding proviso
26result in aggregate payments into the Build Illinois Fund

 

 

SB0061- 47 -LRB099 04491 HLH 24519 b

1pursuant to this clause (b) for any fiscal year in excess of
2the greater of (i) the Tax Act Amount or (ii) the Annual
3Specified Amount for such fiscal year; and, further provided,
4that the amounts payable into the Build Illinois Fund under
5this clause (b) shall be payable only until such time as the
6aggregate amount on deposit under each trust indenture securing
7Bonds issued and outstanding pursuant to the Build Illinois
8Bond Act is sufficient, taking into account any future
9investment income, to fully provide, in accordance with such
10indenture, for the defeasance of or the payment of the
11principal of, premium, if any, and interest on the Bonds
12secured by such indenture and on any Bonds expected to be
13issued thereafter and all fees and costs payable with respect
14thereto, all as certified by the Director of the Bureau of the
15Budget (now Governor's Office of Management and Budget). If on
16the last business day of any month in which Bonds are
17outstanding pursuant to the Build Illinois Bond Act, the
18aggregate of the moneys deposited in the Build Illinois Bond
19Account in the Build Illinois Fund in such month shall be less
20than the amount required to be transferred in such month from
21the Build Illinois Bond Account to the Build Illinois Bond
22Retirement and Interest Fund pursuant to Section 13 of the
23Build Illinois Bond Act, an amount equal to such deficiency
24shall be immediately paid from other moneys received by the
25Department pursuant to the Tax Acts to the Build Illinois Fund;
26provided, however, that any amounts paid to the Build Illinois

 

 

SB0061- 48 -LRB099 04491 HLH 24519 b

1Fund in any fiscal year pursuant to this sentence shall be
2deemed to constitute payments pursuant to clause (b) of the
3preceding sentence and shall reduce the amount otherwise
4payable for such fiscal year pursuant to clause (b) of the
5preceding sentence. The moneys received by the Department
6pursuant to this Act and required to be deposited into the
7Build Illinois Fund are subject to the pledge, claim and charge
8set forth in Section 12 of the Build Illinois Bond Act.
9    Subject to payment of amounts into the Build Illinois Fund
10as provided in the preceding paragraph or in any amendment
11thereto hereafter enacted, the following specified monthly
12installment of the amount requested in the certificate of the
13Chairman of the Metropolitan Pier and Exposition Authority
14provided under Section 8.25f of the State Finance Act, but not
15in excess of the sums designated as "Total Deposit", shall be
16deposited in the aggregate from collections under Section 9 of
17the Use Tax Act, Section 9 of the Service Use Tax Act, Section
189 of the Service Occupation Tax Act, and Section 3 of the
19Retailers' Occupation Tax Act into the McCormick Place
20Expansion Project Fund in the specified fiscal years.
21Fiscal YearTotal Deposit
221993         $0
231994 53,000,000
241995 58,000,000
251996 61,000,000

 

 

SB0061- 49 -LRB099 04491 HLH 24519 b

11997 64,000,000
21998 68,000,000
31999 71,000,000
42000 75,000,000
52001 80,000,000
62002 93,000,000
72003 99,000,000
82004103,000,000
92005108,000,000
102006113,000,000
112007119,000,000
122008126,000,000
132009132,000,000
142010139,000,000
152011146,000,000
162012153,000,000
172013161,000,000
182014170,000,000
192015179,000,000
202016189,000,000
212017199,000,000
222018210,000,000
232019221,000,000
242020233,000,000
252021246,000,000
262022260,000,000

 

 

SB0061- 50 -LRB099 04491 HLH 24519 b

12023275,000,000
22024 275,000,000
32025 275,000,000
42026 279,000,000
52027 292,000,000
62028 307,000,000
72029 322,000,000
82030 338,000,000
92031 350,000,000
102032 350,000,000
11and
12each fiscal year
13thereafter that bonds
14are outstanding under
15Section 13.2 of the
16Metropolitan Pier and
17Exposition Authority Act,
18but not after fiscal year 2060.
19    Beginning July 20, 1993 and in each month of each fiscal
20year thereafter, one-eighth of the amount requested in the
21certificate of the Chairman of the Metropolitan Pier and
22Exposition Authority for that fiscal year, less the amount
23deposited into the McCormick Place Expansion Project Fund by
24the State Treasurer in the respective month under subsection
25(g) of Section 13 of the Metropolitan Pier and Exposition
26Authority Act, plus cumulative deficiencies in the deposits

 

 

SB0061- 51 -LRB099 04491 HLH 24519 b

1required under this Section for previous months and years,
2shall be deposited into the McCormick Place Expansion Project
3Fund, until the full amount requested for the fiscal year, but
4not in excess of the amount specified above as "Total Deposit",
5has been deposited.
6    Subject to payment of amounts into the Build Illinois Fund
7and the McCormick Place Expansion Project Fund pursuant to the
8preceding paragraphs or in any amendments thereto hereafter
9enacted, beginning July 1, 1993 and ending on September 30,
102013, the Department shall each month pay into the Illinois Tax
11Increment Fund 0.27% of 80% of the net revenue realized for the
12preceding month from the 6.25% general rate on the selling
13price of tangible personal property.
14    Subject to payment of amounts into the Build Illinois Fund
15and the McCormick Place Expansion Project Fund pursuant to the
16preceding paragraphs or in any amendments thereto hereafter
17enacted, beginning with the receipt of the first report of
18taxes paid by an eligible business and continuing for a 25-year
19period, the Department shall each month pay into the Energy
20Infrastructure Fund 80% of the net revenue realized from the
216.25% general rate on the selling price of Illinois-mined coal
22that was sold to an eligible business. For purposes of this
23paragraph, the term "eligible business" means a new electric
24generating facility certified pursuant to Section 605-332 of
25the Department of Commerce and Economic Opportunity Law of the
26Civil Administrative Code of Illinois.

 

 

SB0061- 52 -LRB099 04491 HLH 24519 b

1    Subject to payment of amounts into the Build Illinois Fund,
2the McCormick Place Expansion Project Fund, the Illinois Tax
3Increment Fund, and the Energy Infrastructure Fund pursuant to
4the preceding paragraphs or in any amendments to this Section
5hereafter enacted, beginning on the first day of the first
6calendar month to occur on or after the effective date of this
7amendatory Act of the 98th General Assembly, each month, from
8the collections made under Section 9 of the Use Tax Act,
9Section 9 of the Service Use Tax Act, Section 9 of the Service
10Occupation Tax Act, and Section 3 of the Retailers' Occupation
11Tax Act, the Department shall pay into the Tax Compliance and
12Administration Fund, to be used, subject to appropriation, to
13fund additional auditors and compliance personnel at the
14Department of Revenue, an amount equal to 1/12 of 5% of 80% of
15the cash receipts collected during the preceding fiscal year by
16the Audit Bureau of the Department under the Use Tax Act, the
17Service Use Tax Act, the Service Occupation Tax Act, the
18Retailers' Occupation Tax Act, and associated local occupation
19and use taxes administered by the Department.
20    Of the remainder of the moneys received by the Department
21pursuant to this Act, 75% thereof shall be paid into the
22General Revenue Fund of the State Treasury and 25% shall be
23reserved in a special account and used only for the transfer to
24the Common School Fund as part of the monthly transfer from the
25General Revenue Fund in accordance with Section 8a of the State
26Finance Act.

 

 

SB0061- 53 -LRB099 04491 HLH 24519 b

1    As soon as possible after the first day of each month, upon
2certification of the Department of Revenue, the Comptroller
3shall order transferred and the Treasurer shall transfer from
4the General Revenue Fund to the Motor Fuel Tax Fund an amount
5equal to 1.7% of 80% of the net revenue realized under this Act
6for the second preceding month. Beginning April 1, 2000, this
7transfer is no longer required and shall not be made.
8    Net revenue realized for a month shall be the revenue
9collected by the State pursuant to this Act, less the amount
10paid out during that month as refunds to taxpayers for
11overpayment of liability.
12(Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13;
1398-298, eff. 8-9-13; 98-496, eff. 1-1-14; 98-756, eff. 7-16-14;
1498-1098, eff. 8-26-14.)
 
15    Section 15. The Service Occupation Tax Act is amended by
16changing Sections 3-10 and 9 as follows:
 
17    (35 ILCS 115/3-10)  (from Ch. 120, par. 439.103-10)
18    Sec. 3-10. Rate of tax. Unless otherwise provided in this
19Section, the tax imposed by this Act is at the rate of 6.25% of
20the "selling price", as defined in Section 2 of the Service Use
21Tax Act, of the tangible personal property. For the purpose of
22computing this tax, in no event shall the "selling price" be
23less than the cost price to the serviceman of the tangible
24personal property transferred. The selling price of each item

 

 

SB0061- 54 -LRB099 04491 HLH 24519 b

1of tangible personal property transferred as an incident of a
2sale of service may be shown as a distinct and separate item on
3the serviceman's billing to the service customer. If the
4selling price is not so shown, the selling price of the
5tangible personal property is deemed to be 50% of the
6serviceman's entire billing to the service customer. When,
7however, a serviceman contracts to design, develop, and produce
8special order machinery or equipment, the tax imposed by this
9Act shall be based on the serviceman's cost price of the
10tangible personal property transferred incident to the
11completion of the contract.
12    Beginning on July 1, 2000 and through December 31, 2000,
13with respect to motor fuel, as defined in Section 1.1 of the
14Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
15the Use Tax Act, the tax is imposed at the rate of 1.25%.
16    With respect to gasohol, as defined in the Use Tax Act, the
17tax imposed by this Act shall apply to (i) 70% of the cost
18price of property transferred as an incident to the sale of
19service on or after January 1, 1990, and before July 1, 2003,
20(ii) 80% of the selling price of property transferred as an
21incident to the sale of service on or after July 1, 2003 and on
22or before December 31, 2018, and (iii) 100% of the cost price
23thereafter. If, at any time, however, the tax under this Act on
24sales of gasohol, as defined in the Use Tax Act, is imposed at
25the rate of 1.25%, then the tax imposed by this Act applies to
26100% of the proceeds of sales of gasohol made during that time.

 

 

SB0061- 55 -LRB099 04491 HLH 24519 b

1    With respect to majority blended ethanol fuel, as defined
2in the Use Tax Act, the tax imposed by this Act does not apply
3to the selling price of property transferred as an incident to
4the sale of service on or after July 1, 2003 and on or before
5December 31, 2018 but applies to 100% of the selling price
6thereafter.
7    With respect to biodiesel blends, as defined in the Use Tax
8Act, with no less than 1% and no more than 10% biodiesel, the
9tax imposed by this Act applies to (i) 80% of the selling price
10of property transferred as an incident to the sale of service
11on or after July 1, 2003 and on or before December 31, 2018 and
12(ii) 100% of the proceeds of the selling price thereafter. If,
13at any time, however, the tax under this Act on sales of
14biodiesel blends, as defined in the Use Tax Act, with no less
15than 1% and no more than 10% biodiesel is imposed at the rate
16of 1.25%, then the tax imposed by this Act applies to 100% of
17the proceeds of sales of biodiesel blends with no less than 1%
18and no more than 10% biodiesel made during that time.
19    With respect to 100% biodiesel, as defined in the Use Tax
20Act, and biodiesel blends, as defined in the Use Tax Act, with
21more than 10% but no more than 99% biodiesel material, the tax
22imposed by this Act does not apply to the proceeds of the
23selling price of property transferred as an incident to the
24sale of service on or after July 1, 2003 and on or before
25December 31, 2018 but applies to 100% of the selling price
26thereafter.

 

 

SB0061- 56 -LRB099 04491 HLH 24519 b

1    At the election of any registered serviceman made for each
2fiscal year, sales of service in which the aggregate annual
3cost price of tangible personal property transferred as an
4incident to the sales of service is less than 35%, or 75% in
5the case of servicemen transferring prescription drugs or
6servicemen engaged in graphic arts production, of the aggregate
7annual total gross receipts from all sales of service, the tax
8imposed by this Act shall be based on the serviceman's cost
9price of the tangible personal property transferred incident to
10the sale of those services.
11    The tax shall be imposed at the rate of 1% on food prepared
12for immediate consumption and transferred incident to a sale of
13service subject to this Act or the Service Occupation Tax Act
14by an entity licensed under the Hospital Licensing Act, the
15Nursing Home Care Act, the ID/DD Community Care Act, the
16Specialized Mental Health Rehabilitation Act of 2013, or the
17Child Care Act of 1969. The tax shall also be imposed at the
18rate of 1% on food for human consumption that is to be consumed
19off the premises where it is sold (other than alcoholic
20beverages, soft drinks, and food that has been prepared for
21immediate consumption and is not otherwise included in this
22paragraph) and prescription and nonprescription medicines,
23drugs, medical appliances, modifications to a motor vehicle for
24the purpose of rendering it usable by a disabled person,
25diapers, baby wipes, and insulin, urine testing materials,
26syringes, and needles used by diabetics, for human use. For the

 

 

SB0061- 57 -LRB099 04491 HLH 24519 b

1purposes of this Section, until September 1, 2009: the term
2"soft drinks" means any complete, finished, ready-to-use,
3non-alcoholic drink, whether carbonated or not, including but
4not limited to soda water, cola, fruit juice, vegetable juice,
5carbonated water, and all other preparations commonly known as
6soft drinks of whatever kind or description that are contained
7in any closed or sealed can, carton, or container, regardless
8of size; but "soft drinks" does not include coffee, tea,
9non-carbonated water, infant formula, milk or milk products as
10defined in the Grade A Pasteurized Milk and Milk Products Act,
11or drinks containing 50% or more natural fruit or vegetable
12juice.
13    Notwithstanding any other provisions of this Act,
14beginning September 1, 2009, "soft drinks" means non-alcoholic
15beverages that contain natural or artificial sweeteners. "Soft
16drinks" do not include beverages that contain milk or milk
17products, soy, rice or similar milk substitutes, or greater
18than 50% of vegetable or fruit juice by volume.
19    Until August 1, 2009, and notwithstanding any other
20provisions of this Act, "food for human consumption that is to
21be consumed off the premises where it is sold" includes all
22food sold through a vending machine, except soft drinks and
23food products that are dispensed hot from a vending machine,
24regardless of the location of the vending machine. Beginning
25August 1, 2009, and notwithstanding any other provisions of
26this Act, "food for human consumption that is to be consumed

 

 

SB0061- 58 -LRB099 04491 HLH 24519 b

1off the premises where it is sold" includes all food sold
2through a vending machine, except soft drinks, candy, and food
3products that are dispensed hot from a vending machine,
4regardless of the location of the vending machine.
5    Notwithstanding any other provisions of this Act,
6beginning September 1, 2009, "food for human consumption that
7is to be consumed off the premises where it is sold" does not
8include candy. For purposes of this Section, "candy" means a
9preparation of sugar, honey, or other natural or artificial
10sweeteners in combination with chocolate, fruits, nuts or other
11ingredients or flavorings in the form of bars, drops, or
12pieces. "Candy" does not include any preparation that contains
13flour or requires refrigeration.
14    Notwithstanding any other provisions of this Act,
15beginning September 1, 2009, "nonprescription medicines and
16drugs" does not include grooming and hygiene products. For
17purposes of this Section, "grooming and hygiene products"
18includes, but is not limited to, soaps and cleaning solutions,
19shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
20lotions and screens, unless those products are available by
21prescription only, regardless of whether the products meet the
22definition of "over-the-counter-drugs". For the purposes of
23this paragraph, "over-the-counter-drug" means a drug for human
24use that contains a label that identifies the product as a drug
25as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
26label includes:

 

 

SB0061- 59 -LRB099 04491 HLH 24519 b

1        (A) A "Drug Facts" panel; or
2        (B) A statement of the "active ingredient(s)" with a
3    list of those ingredients contained in the compound,
4    substance or preparation.
5    Beginning on January 1, 2014 (the effective date of Public
6Act 98-122), "prescription and nonprescription medicines and
7drugs" includes medical cannabis purchased from a registered
8dispensing organization under the Compassionate Use of Medical
9Cannabis Pilot Program Act.
10(Source: P.A. 97-38, eff. 6-28-11; 97-227, eff. 1-1-12; 97-636,
11eff. 6-1-12; 98-104, eff. 7-22-13; 98-122, eff. 1-1-14; 98-756,
12eff. 7-16-14.)
 
13    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)
14    Sec. 9. Each serviceman required or authorized to collect
15the tax herein imposed shall pay to the Department the amount
16of such tax at the time when he is required to file his return
17for the period during which such tax was collectible, less a
18discount of 2.1% prior to January 1, 1990, and 1.75% on and
19after January 1, 1990, or $5 per calendar year, whichever is
20greater, which is allowed to reimburse the serviceman for
21expenses incurred in collecting the tax, keeping records,
22preparing and filing returns, remitting the tax and supplying
23data to the Department on request. The Department may disallow
24the discount for servicemen whose certificate of registration
25is revoked at the time the return is filed, but only if the

 

 

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1Department's decision to revoke the certificate of
2registration has become final.
3    Where such tangible personal property is sold under a
4conditional sales contract, or under any other form of sale
5wherein the payment of the principal sum, or a part thereof, is
6extended beyond the close of the period for which the return is
7filed, the serviceman, in collecting the tax may collect, for
8each tax return period, only the tax applicable to the part of
9the selling price actually received during such tax return
10period.
11    Except as provided hereinafter in this Section, on or
12before the twentieth day of each calendar month, such
13serviceman shall file a return for the preceding calendar month
14in accordance with reasonable rules and regulations to be
15promulgated by the Department of Revenue. Such return shall be
16filed on a form prescribed by the Department and shall contain
17such information as the Department may reasonably require.
18    The Department may require returns to be filed on a
19quarterly basis. If so required, a return for each calendar
20quarter shall be filed on or before the twentieth day of the
21calendar month following the end of such calendar quarter. The
22taxpayer shall also file a return with the Department for each
23of the first two months of each calendar quarter, on or before
24the twentieth day of the following calendar month, stating:
25        1. The name of the seller;
26        2. The address of the principal place of business from

 

 

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1    which he engages in business as a serviceman in this State;
2        3. The total amount of taxable receipts received by him
3    during the preceding calendar month, including receipts
4    from charge and time sales, but less all deductions allowed
5    by law;
6        4. The amount of credit provided in Section 2d of this
7    Act;
8        5. The amount of tax due;
9        5-5. The signature of the taxpayer; and
10        6. Such other reasonable information as the Department
11    may require.
12    If a taxpayer fails to sign a return within 30 days after
13the proper notice and demand for signature by the Department,
14the return shall be considered valid and any amount shown to be
15due on the return shall be deemed assessed.
16    Prior to October 1, 2003, and on and after September 1,
172004 a serviceman may accept a Manufacturer's Purchase Credit
18certification from a purchaser in satisfaction of Service Use
19Tax as provided in Section 3-70 of the Service Use Tax Act if
20the purchaser provides the appropriate documentation as
21required by Section 3-70 of the Service Use Tax Act. A
22Manufacturer's Purchase Credit certification, accepted prior
23to October 1, 2003 or on or after September 1, 2004 by a
24serviceman as provided in Section 3-70 of the Service Use Tax
25Act, may be used by that serviceman to satisfy Service
26Occupation Tax liability in the amount claimed in the

 

 

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1certification, not to exceed 6.25% of the receipts subject to
2tax from a qualifying purchase. A Manufacturer's Purchase
3Credit reported on any original or amended return filed under
4this Act after October 20, 2003 for reporting periods prior to
5September 1, 2004 shall be disallowed. Manufacturer's Purchase
6Credit reported on annual returns due on or after January 1,
72005 will be disallowed for periods prior to September 1, 2004.
8No Manufacturer's Purchase Credit may be used after September
930, 2003 through August 31, 2004 to satisfy any tax liability
10imposed under this Act, including any audit liability.
11    If the serviceman's average monthly tax liability to the
12Department does not exceed $200, the Department may authorize
13his returns to be filed on a quarter annual basis, with the
14return for January, February and March of a given year being
15due by April 20 of such year; with the return for April, May
16and June of a given year being due by July 20 of such year; with
17the return for July, August and September of a given year being
18due by October 20 of such year, and with the return for
19October, November and December of a given year being due by
20January 20 of the following year.
21    If the serviceman's average monthly tax liability to the
22Department does not exceed $50, the Department may authorize
23his returns to be filed on an annual basis, with the return for
24a given year being due by January 20 of the following year.
25    Such quarter annual and annual returns, as to form and
26substance, shall be subject to the same requirements as monthly

 

 

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1returns.
2    Notwithstanding any other provision in this Act concerning
3the time within which a serviceman may file his return, in the
4case of any serviceman who ceases to engage in a kind of
5business which makes him responsible for filing returns under
6this Act, such serviceman shall file a final return under this
7Act with the Department not more than 1 month after
8discontinuing such business.
9    Beginning October 1, 1993, a taxpayer who has an average
10monthly tax liability of $150,000 or more shall make all
11payments required by rules of the Department by electronic
12funds transfer. Beginning October 1, 1994, a taxpayer who has
13an average monthly tax liability of $100,000 or more shall make
14all payments required by rules of the Department by electronic
15funds transfer. Beginning October 1, 1995, a taxpayer who has
16an average monthly tax liability of $50,000 or more shall make
17all payments required by rules of the Department by electronic
18funds transfer. Beginning October 1, 2000, a taxpayer who has
19an annual tax liability of $200,000 or more shall make all
20payments required by rules of the Department by electronic
21funds transfer. The term "annual tax liability" shall be the
22sum of the taxpayer's liabilities under this Act, and under all
23other State and local occupation and use tax laws administered
24by the Department, for the immediately preceding calendar year.
25The term "average monthly tax liability" means the sum of the
26taxpayer's liabilities under this Act, and under all other

 

 

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1State and local occupation and use tax laws administered by the
2Department, for the immediately preceding calendar year
3divided by 12. Beginning on October 1, 2002, a taxpayer who has
4a tax liability in the amount set forth in subsection (b) of
5Section 2505-210 of the Department of Revenue Law shall make
6all payments required by rules of the Department by electronic
7funds transfer.
8    Before August 1 of each year beginning in 1993, the
9Department shall notify all taxpayers required to make payments
10by electronic funds transfer. All taxpayers required to make
11payments by electronic funds transfer shall make those payments
12for a minimum of one year beginning on October 1.
13    Any taxpayer not required to make payments by electronic
14funds transfer may make payments by electronic funds transfer
15with the permission of the Department.
16    All taxpayers required to make payment by electronic funds
17transfer and any taxpayers authorized to voluntarily make
18payments by electronic funds transfer shall make those payments
19in the manner authorized by the Department.
20    The Department shall adopt such rules as are necessary to
21effectuate a program of electronic funds transfer and the
22requirements of this Section.
23    Where a serviceman collects the tax with respect to the
24selling price of tangible personal property which he sells and
25the purchaser thereafter returns such tangible personal
26property and the serviceman refunds the selling price thereof

 

 

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1to the purchaser, such serviceman shall also refund, to the
2purchaser, the tax so collected from the purchaser. When filing
3his return for the period in which he refunds such tax to the
4purchaser, the serviceman may deduct the amount of the tax so
5refunded by him to the purchaser from any other Service
6Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
7Use Tax which such serviceman may be required to pay or remit
8to the Department, as shown by such return, provided that the
9amount of the tax to be deducted shall previously have been
10remitted to the Department by such serviceman. If the
11serviceman shall not previously have remitted the amount of
12such tax to the Department, he shall be entitled to no
13deduction hereunder upon refunding such tax to the purchaser.
14    If experience indicates such action to be practicable, the
15Department may prescribe and furnish a combination or joint
16return which will enable servicemen, who are required to file
17returns hereunder and also under the Retailers' Occupation Tax
18Act, the Use Tax Act or the Service Use Tax Act, to furnish all
19the return information required by all said Acts on the one
20form.
21    Where the serviceman has more than one business registered
22with the Department under separate registrations hereunder,
23such serviceman shall file separate returns for each registered
24business.
25    Beginning January 1, 1990, each month the Department shall
26pay into the Local Government Tax Fund the revenue realized for

 

 

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1the preceding month from the 1% tax on sales of food for human
2consumption which is to be consumed off the premises where it
3is sold (other than alcoholic beverages, soft drinks and food
4which has been prepared for immediate consumption) and
5prescription and nonprescription medicines, drugs, medical
6appliances, diapers, baby wipes, and insulin, urine testing
7materials, syringes and needles used by diabetics.
8    Beginning January 1, 1990, each month the Department shall
9pay into the County and Mass Transit District Fund 4% of the
10revenue realized for the preceding month from the 6.25% general
11rate.
12    Beginning August 1, 2000, each month the Department shall
13pay into the County and Mass Transit District Fund 20% of the
14net revenue realized for the preceding month from the 1.25%
15rate on the selling price of motor fuel and gasohol.
16    Beginning January 1, 1990, each month the Department shall
17pay into the Local Government Tax Fund 16% of the revenue
18realized for the preceding month from the 6.25% general rate on
19transfers of tangible personal property.
20    Beginning August 1, 2000, each month the Department shall
21pay into the Local Government Tax Fund 80% of the net revenue
22realized for the preceding month from the 1.25% rate on the
23selling price of motor fuel and gasohol.
24    Beginning October 1, 2009, each month the Department shall
25pay into the Capital Projects Fund an amount that is equal to
26an amount estimated by the Department to represent 80% of the

 

 

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1net revenue realized for the preceding month from the sale of
2candy, grooming and hygiene products, and soft drinks that had
3been taxed at a rate of 1% prior to September 1, 2009 but that
4are now taxed at 6.25%.
5    Beginning July 1, 2013, each month the Department shall pay
6into the Underground Storage Tank Fund from the proceeds
7collected under this Act, the Use Tax Act, the Service Use Tax
8Act, and the Retailers' Occupation Tax Act an amount equal to
9the average monthly deficit in the Underground Storage Tank
10Fund during the prior year, as certified annually by the
11Illinois Environmental Protection Agency, but the total
12payment into the Underground Storage Tank Fund under this Act,
13the Use Tax Act, the Service Use Tax Act, and the Retailers'
14Occupation Tax Act shall not exceed $18,000,000 in any State
15fiscal year. As used in this paragraph, the "average monthly
16deficit" shall be equal to the difference between the average
17monthly claims for payment by the fund and the average monthly
18revenues deposited into the fund, excluding payments made
19pursuant to this paragraph.
20    Of the remainder of the moneys received by the Department
21pursuant to this Act, (a) 1.75% thereof shall be paid into the
22Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
23and after July 1, 1989, 3.8% thereof shall be paid into the
24Build Illinois Fund; provided, however, that if in any fiscal
25year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
26may be, of the moneys received by the Department and required

 

 

SB0061- 68 -LRB099 04491 HLH 24519 b

1to be paid into the Build Illinois Fund pursuant to Section 3
2of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
3Act, Section 9 of the Service Use Tax Act, and Section 9 of the
4Service Occupation Tax Act, such Acts being hereinafter called
5the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
6may be, of moneys being hereinafter called the "Tax Act
7Amount", and (2) the amount transferred to the Build Illinois
8Fund from the State and Local Sales Tax Reform Fund shall be
9less than the Annual Specified Amount (as defined in Section 3
10of the Retailers' Occupation Tax Act), an amount equal to the
11difference shall be immediately paid into the Build Illinois
12Fund from other moneys received by the Department pursuant to
13the Tax Acts; and further provided, that if on the last
14business day of any month the sum of (1) the Tax Act Amount
15required to be deposited into the Build Illinois Account in the
16Build Illinois Fund during such month and (2) the amount
17transferred during such month to the Build Illinois Fund from
18the State and Local Sales Tax Reform Fund shall have been less
19than 1/12 of the Annual Specified Amount, an amount equal to
20the difference shall be immediately paid into the Build
21Illinois Fund from other moneys received by the Department
22pursuant to the Tax Acts; and, further provided, that in no
23event shall the payments required under the preceding proviso
24result in aggregate payments into the Build Illinois Fund
25pursuant to this clause (b) for any fiscal year in excess of
26the greater of (i) the Tax Act Amount or (ii) the Annual

 

 

SB0061- 69 -LRB099 04491 HLH 24519 b

1Specified Amount for such fiscal year; and, further provided,
2that the amounts payable into the Build Illinois Fund under
3this clause (b) shall be payable only until such time as the
4aggregate amount on deposit under each trust indenture securing
5Bonds issued and outstanding pursuant to the Build Illinois
6Bond Act is sufficient, taking into account any future
7investment income, to fully provide, in accordance with such
8indenture, for the defeasance of or the payment of the
9principal of, premium, if any, and interest on the Bonds
10secured by such indenture and on any Bonds expected to be
11issued thereafter and all fees and costs payable with respect
12thereto, all as certified by the Director of the Bureau of the
13Budget (now Governor's Office of Management and Budget). If on
14the last business day of any month in which Bonds are
15outstanding pursuant to the Build Illinois Bond Act, the
16aggregate of the moneys deposited in the Build Illinois Bond
17Account in the Build Illinois Fund in such month shall be less
18than the amount required to be transferred in such month from
19the Build Illinois Bond Account to the Build Illinois Bond
20Retirement and Interest Fund pursuant to Section 13 of the
21Build Illinois Bond Act, an amount equal to such deficiency
22shall be immediately paid from other moneys received by the
23Department pursuant to the Tax Acts to the Build Illinois Fund;
24provided, however, that any amounts paid to the Build Illinois
25Fund in any fiscal year pursuant to this sentence shall be
26deemed to constitute payments pursuant to clause (b) of the

 

 

SB0061- 70 -LRB099 04491 HLH 24519 b

1preceding sentence and shall reduce the amount otherwise
2payable for such fiscal year pursuant to clause (b) of the
3preceding sentence. The moneys received by the Department
4pursuant to this Act and required to be deposited into the
5Build Illinois Fund are subject to the pledge, claim and charge
6set forth in Section 12 of the Build Illinois Bond Act.
7    Subject to payment of amounts into the Build Illinois Fund
8as provided in the preceding paragraph or in any amendment
9thereto hereafter enacted, the following specified monthly
10installment of the amount requested in the certificate of the
11Chairman of the Metropolitan Pier and Exposition Authority
12provided under Section 8.25f of the State Finance Act, but not
13in excess of the sums designated as "Total Deposit", shall be
14deposited in the aggregate from collections under Section 9 of
15the Use Tax Act, Section 9 of the Service Use Tax Act, Section
169 of the Service Occupation Tax Act, and Section 3 of the
17Retailers' Occupation Tax Act into the McCormick Place
18Expansion Project Fund in the specified fiscal years.
19Fiscal YearTotal Deposit
201993         $0
211994 53,000,000
221995 58,000,000
231996 61,000,000
241997 64,000,000
251998 68,000,000

 

 

SB0061- 71 -LRB099 04491 HLH 24519 b

11999 71,000,000
22000 75,000,000
32001 80,000,000
42002 93,000,000
52003 99,000,000
62004103,000,000
72005108,000,000
82006113,000,000
92007119,000,000
102008126,000,000
112009132,000,000
122010139,000,000
132011146,000,000
142012153,000,000
152013161,000,000
162014170,000,000
172015179,000,000
182016189,000,000
192017199,000,000
202018210,000,000
212019221,000,000
222020233,000,000
232021246,000,000
242022260,000,000
252023275,000,000
262024 275,000,000

 

 

SB0061- 72 -LRB099 04491 HLH 24519 b

12025 275,000,000
22026 279,000,000
32027 292,000,000
42028 307,000,000
52029 322,000,000
62030 338,000,000
72031 350,000,000
82032 350,000,000
9and
10each fiscal year
11thereafter that bonds
12are outstanding under
13Section 13.2 of the
14Metropolitan Pier and
15Exposition Authority Act,
16but not after fiscal year 2060.
17    Beginning July 20, 1993 and in each month of each fiscal
18year thereafter, one-eighth of the amount requested in the
19certificate of the Chairman of the Metropolitan Pier and
20Exposition Authority for that fiscal year, less the amount
21deposited into the McCormick Place Expansion Project Fund by
22the State Treasurer in the respective month under subsection
23(g) of Section 13 of the Metropolitan Pier and Exposition
24Authority Act, plus cumulative deficiencies in the deposits
25required under this Section for previous months and years,
26shall be deposited into the McCormick Place Expansion Project

 

 

SB0061- 73 -LRB099 04491 HLH 24519 b

1Fund, until the full amount requested for the fiscal year, but
2not in excess of the amount specified above as "Total Deposit",
3has been deposited.
4    Subject to payment of amounts into the Build Illinois Fund
5and the McCormick Place Expansion Project Fund pursuant to the
6preceding paragraphs or in any amendments thereto hereafter
7enacted, beginning July 1, 1993 and ending on September 30,
82013, the Department shall each month pay into the Illinois Tax
9Increment Fund 0.27% of 80% of the net revenue realized for the
10preceding month from the 6.25% general rate on the selling
11price of tangible personal property.
12    Subject to payment of amounts into the Build Illinois Fund
13and the McCormick Place Expansion Project Fund pursuant to the
14preceding paragraphs or in any amendments thereto hereafter
15enacted, beginning with the receipt of the first report of
16taxes paid by an eligible business and continuing for a 25-year
17period, the Department shall each month pay into the Energy
18Infrastructure Fund 80% of the net revenue realized from the
196.25% general rate on the selling price of Illinois-mined coal
20that was sold to an eligible business. For purposes of this
21paragraph, the term "eligible business" means a new electric
22generating facility certified pursuant to Section 605-332 of
23the Department of Commerce and Economic Opportunity Law of the
24Civil Administrative Code of Illinois.
25    Subject to payment of amounts into the Build Illinois Fund,
26the McCormick Place Expansion Project Fund, the Illinois Tax

 

 

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1Increment Fund, and the Energy Infrastructure Fund pursuant to
2the preceding paragraphs or in any amendments to this Section
3hereafter enacted, beginning on the first day of the first
4calendar month to occur on or after the effective date of this
5amendatory Act of the 98th General Assembly, each month, from
6the collections made under Section 9 of the Use Tax Act,
7Section 9 of the Service Use Tax Act, Section 9 of the Service
8Occupation Tax Act, and Section 3 of the Retailers' Occupation
9Tax Act, the Department shall pay into the Tax Compliance and
10Administration Fund, to be used, subject to appropriation, to
11fund additional auditors and compliance personnel at the
12Department of Revenue, an amount equal to 1/12 of 5% of 80% of
13the cash receipts collected during the preceding fiscal year by
14the Audit Bureau of the Department under the Use Tax Act, the
15Service Use Tax Act, the Service Occupation Tax Act, the
16Retailers' Occupation Tax Act, and associated local occupation
17and use taxes administered by the Department.
18    Of the remainder of the moneys received by the Department
19pursuant to this Act, 75% shall be paid into the General
20Revenue Fund of the State Treasury and 25% shall be reserved in
21a special account and used only for the transfer to the Common
22School Fund as part of the monthly transfer from the General
23Revenue Fund in accordance with Section 8a of the State Finance
24Act.
25    The Department may, upon separate written notice to a
26taxpayer, require the taxpayer to prepare and file with the

 

 

SB0061- 75 -LRB099 04491 HLH 24519 b

1Department on a form prescribed by the Department within not
2less than 60 days after receipt of the notice an annual
3information return for the tax year specified in the notice.
4Such annual return to the Department shall include a statement
5of gross receipts as shown by the taxpayer's last Federal
6income tax return. If the total receipts of the business as
7reported in the Federal income tax return do not agree with the
8gross receipts reported to the Department of Revenue for the
9same period, the taxpayer shall attach to his annual return a
10schedule showing a reconciliation of the 2 amounts and the
11reasons for the difference. The taxpayer's annual return to the
12Department shall also disclose the cost of goods sold by the
13taxpayer during the year covered by such return, opening and
14closing inventories of such goods for such year, cost of goods
15used from stock or taken from stock and given away by the
16taxpayer during such year, pay roll information of the
17taxpayer's business during such year and any additional
18reasonable information which the Department deems would be
19helpful in determining the accuracy of the monthly, quarterly
20or annual returns filed by such taxpayer as hereinbefore
21provided for in this Section.
22    If the annual information return required by this Section
23is not filed when and as required, the taxpayer shall be liable
24as follows:
25        (i) Until January 1, 1994, the taxpayer shall be liable
26    for a penalty equal to 1/6 of 1% of the tax due from such

 

 

SB0061- 76 -LRB099 04491 HLH 24519 b

1    taxpayer under this Act during the period to be covered by
2    the annual return for each month or fraction of a month
3    until such return is filed as required, the penalty to be
4    assessed and collected in the same manner as any other
5    penalty provided for in this Act.
6        (ii) On and after January 1, 1994, the taxpayer shall
7    be liable for a penalty as described in Section 3-4 of the
8    Uniform Penalty and Interest Act.
9    The chief executive officer, proprietor, owner or highest
10ranking manager shall sign the annual return to certify the
11accuracy of the information contained therein. Any person who
12willfully signs the annual return containing false or
13inaccurate information shall be guilty of perjury and punished
14accordingly. The annual return form prescribed by the
15Department shall include a warning that the person signing the
16return may be liable for perjury.
17    The foregoing portion of this Section concerning the filing
18of an annual information return shall not apply to a serviceman
19who is not required to file an income tax return with the
20United States Government.
21    As soon as possible after the first day of each month, upon
22certification of the Department of Revenue, the Comptroller
23shall order transferred and the Treasurer shall transfer from
24the General Revenue Fund to the Motor Fuel Tax Fund an amount
25equal to 1.7% of 80% of the net revenue realized under this Act
26for the second preceding month. Beginning April 1, 2000, this

 

 

SB0061- 77 -LRB099 04491 HLH 24519 b

1transfer is no longer required and shall not be made.
2    Net revenue realized for a month shall be the revenue
3collected by the State pursuant to this Act, less the amount
4paid out during that month as refunds to taxpayers for
5overpayment of liability.
6    For greater simplicity of administration, it shall be
7permissible for manufacturers, importers and wholesalers whose
8products are sold by numerous servicemen in Illinois, and who
9wish to do so, to assume the responsibility for accounting and
10paying to the Department all tax accruing under this Act with
11respect to such sales, if the servicemen who are affected do
12not make written objection to the Department to this
13arrangement.
14(Source: P.A. 98-24, eff. 6-19-13; 98-109, eff. 7-25-13;
1598-298, eff. 8-9-13; 98-496, eff. 1-1-14; 98-756, eff. 7-16-14;
1698-1098, eff. 8-26-14.)
 
17    Section 20. The Retailers' Occupation Tax Act is amended by
18changing Sections 2-10 and 3 as follows:
 
19    (35 ILCS 120/2-10)
20    Sec. 2-10. Rate of tax. Unless otherwise provided in this
21Section, the tax imposed by this Act is at the rate of 6.25% of
22gross receipts from sales of tangible personal property made in
23the course of business.
24    Beginning on July 1, 2000 and through December 31, 2000,

 

 

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1with respect to motor fuel, as defined in Section 1.1 of the
2Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
3the Use Tax Act, the tax is imposed at the rate of 1.25%.
4    Beginning on August 6, 2010 through August 15, 2010, with
5respect to sales tax holiday items as defined in Section 2-8 of
6this Act, the tax is imposed at the rate of 1.25%.
7    Within 14 days after the effective date of this amendatory
8Act of the 91st General Assembly, each retailer of motor fuel
9and gasohol shall cause the following notice to be posted in a
10prominently visible place on each retail dispensing device that
11is used to dispense motor fuel or gasohol in the State of
12Illinois: "As of July 1, 2000, the State of Illinois has
13eliminated the State's share of sales tax on motor fuel and
14gasohol through December 31, 2000. The price on this pump
15should reflect the elimination of the tax." The notice shall be
16printed in bold print on a sign that is no smaller than 4
17inches by 8 inches. The sign shall be clearly visible to
18customers. Any retailer who fails to post or maintain a
19required sign through December 31, 2000 is guilty of a petty
20offense for which the fine shall be $500 per day per each
21retail premises where a violation occurs.
22    With respect to gasohol, as defined in the Use Tax Act, the
23tax imposed by this Act applies to (i) 70% of the proceeds of
24sales made on or after January 1, 1990, and before July 1,
252003, (ii) 80% of the proceeds of sales made on or after July
261, 2003 and on or before December 31, 2018, and (iii) 100% of

 

 

SB0061- 79 -LRB099 04491 HLH 24519 b

1the proceeds of sales made thereafter. If, at any time,
2however, the tax under this Act on sales of gasohol, as defined
3in the Use Tax Act, is imposed at the rate of 1.25%, then the
4tax imposed by this Act applies to 100% of the proceeds of
5sales of gasohol made during that time.
6    With respect to majority blended ethanol fuel, as defined
7in the Use Tax Act, the tax imposed by this Act does not apply
8to the proceeds of sales made on or after July 1, 2003 and on or
9before December 31, 2018 but applies to 100% of the proceeds of
10sales made thereafter.
11    With respect to biodiesel blends, as defined in the Use Tax
12Act, with no less than 1% and no more than 10% biodiesel, the
13tax imposed by this Act applies to (i) 80% of the proceeds of
14sales made on or after July 1, 2003 and on or before December
1531, 2018 and (ii) 100% of the proceeds of sales made
16thereafter. If, at any time, however, the tax under this Act on
17sales of biodiesel blends, as defined in the Use Tax Act, with
18no less than 1% and no more than 10% biodiesel is imposed at
19the rate of 1.25%, then the tax imposed by this Act applies to
20100% of the proceeds of sales of biodiesel blends with no less
21than 1% and no more than 10% biodiesel made during that time.
22    With respect to 100% biodiesel, as defined in the Use Tax
23Act, and biodiesel blends, as defined in the Use Tax Act, with
24more than 10% but no more than 99% biodiesel, the tax imposed
25by this Act does not apply to the proceeds of sales made on or
26after July 1, 2003 and on or before December 31, 2018 but

 

 

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1applies to 100% of the proceeds of sales made thereafter.
2    With respect to food for human consumption that is to be
3consumed off the premises where it is sold (other than
4alcoholic beverages, soft drinks, and food that has been
5prepared for immediate consumption) and prescription and
6nonprescription medicines, drugs, medical appliances,
7modifications to a motor vehicle for the purpose of rendering
8it usable by a disabled person, diapers, baby wipes, and
9insulin, urine testing materials, syringes, and needles used by
10diabetics, for human use, the tax is imposed at the rate of 1%.
11For the purposes of this Section, until September 1, 2009: the
12term "soft drinks" means any complete, finished, ready-to-use,
13non-alcoholic drink, whether carbonated or not, including but
14not limited to soda water, cola, fruit juice, vegetable juice,
15carbonated water, and all other preparations commonly known as
16soft drinks of whatever kind or description that are contained
17in any closed or sealed bottle, can, carton, or container,
18regardless of size; but "soft drinks" does not include coffee,
19tea, non-carbonated water, infant formula, milk or milk
20products as defined in the Grade A Pasteurized Milk and Milk
21Products Act, or drinks containing 50% or more natural fruit or
22vegetable juice.
23    Notwithstanding any other provisions of this Act,
24beginning September 1, 2009, "soft drinks" means non-alcoholic
25beverages that contain natural or artificial sweeteners. "Soft
26drinks" do not include beverages that contain milk or milk

 

 

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1products, soy, rice or similar milk substitutes, or greater
2than 50% of vegetable or fruit juice by volume.
3    Until August 1, 2009, and notwithstanding any other
4provisions of this Act, "food for human consumption that is to
5be consumed off the premises where it is sold" includes all
6food sold through a vending machine, except soft drinks and
7food products that are dispensed hot from a vending machine,
8regardless of the location of the vending machine. Beginning
9August 1, 2009, and notwithstanding any other provisions of
10this Act, "food for human consumption that is to be consumed
11off the premises where it is sold" includes all food sold
12through a vending machine, except soft drinks, candy, and food
13products that are dispensed hot from a vending machine,
14regardless of the location of the vending machine.
15    Notwithstanding any other provisions of this Act,
16beginning September 1, 2009, "food for human consumption that
17is to be consumed off the premises where it is sold" does not
18include candy. For purposes of this Section, "candy" means a
19preparation of sugar, honey, or other natural or artificial
20sweeteners in combination with chocolate, fruits, nuts or other
21ingredients or flavorings in the form of bars, drops, or
22pieces. "Candy" does not include any preparation that contains
23flour or requires refrigeration.
24    Notwithstanding any other provisions of this Act,
25beginning September 1, 2009, "nonprescription medicines and
26drugs" does not include grooming and hygiene products. For

 

 

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1purposes of this Section, "grooming and hygiene products"
2includes, but is not limited to, soaps and cleaning solutions,
3shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
4lotions and screens, unless those products are available by
5prescription only, regardless of whether the products meet the
6definition of "over-the-counter-drugs". For the purposes of
7this paragraph, "over-the-counter-drug" means a drug for human
8use that contains a label that identifies the product as a drug
9as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
10label includes:
11        (A) A "Drug Facts" panel; or
12        (B) A statement of the "active ingredient(s)" with a
13    list of those ingredients contained in the compound,
14    substance or preparation.
15    Beginning on the effective date of this amendatory Act of
16the 98th General Assembly, "prescription and nonprescription
17medicines and drugs" includes medical cannabis purchased from a
18registered dispensing organization under the Compassionate Use
19of Medical Cannabis Pilot Program Act.
20(Source: P.A. 97-636, eff. 6-1-12; 98-122, eff. 1-1-14.)
 
21    (35 ILCS 120/3)  (from Ch. 120, par. 442)
22    Sec. 3. Except as provided in this Section, on or before
23the twentieth day of each calendar month, every person engaged
24in the business of selling tangible personal property at retail
25in this State during the preceding calendar month shall file a

 

 

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1return with the Department, stating:
2        1. The name of the seller;
3        2. His residence address and the address of his
4    principal place of business and the address of the
5    principal place of business (if that is a different
6    address) from which he engages in the business of selling
7    tangible personal property at retail in this State;
8        3. Total amount of receipts received by him during the
9    preceding calendar month or quarter, as the case may be,
10    from sales of tangible personal property, and from services
11    furnished, by him during such preceding calendar month or
12    quarter;
13        4. Total amount received by him during the preceding
14    calendar month or quarter on charge and time sales of
15    tangible personal property, and from services furnished,
16    by him prior to the month or quarter for which the return
17    is filed;
18        5. Deductions allowed by law;
19        6. Gross receipts which were received by him during the
20    preceding calendar month or quarter and upon the basis of
21    which the tax is imposed;
22        7. The amount of credit provided in Section 2d of this
23    Act;
24        8. The amount of tax due;
25        9. The signature of the taxpayer; and
26        10. Such other reasonable information as the

 

 

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1    Department may require.
2    If a taxpayer fails to sign a return within 30 days after
3the proper notice and demand for signature by the Department,
4the return shall be considered valid and any amount shown to be
5due on the return shall be deemed assessed.
6    Each return shall be accompanied by the statement of
7prepaid tax issued pursuant to Section 2e for which credit is
8claimed.
9    Prior to October 1, 2003, and on and after September 1,
102004 a retailer may accept a Manufacturer's Purchase Credit
11certification from a purchaser in satisfaction of Use Tax as
12provided in Section 3-85 of the Use Tax Act if the purchaser
13provides the appropriate documentation as required by Section
143-85 of the Use Tax Act. A Manufacturer's Purchase Credit
15certification, accepted by a retailer prior to October 1, 2003
16and on and after September 1, 2004 as provided in Section 3-85
17of the Use Tax Act, may be used by that retailer to satisfy
18Retailers' Occupation Tax liability in the amount claimed in
19the certification, not to exceed 6.25% of the receipts subject
20to tax from a qualifying purchase. A Manufacturer's Purchase
21Credit reported on any original or amended return filed under
22this Act after October 20, 2003 for reporting periods prior to
23September 1, 2004 shall be disallowed. Manufacturer's
24Purchaser Credit reported on annual returns due on or after
25January 1, 2005 will be disallowed for periods prior to
26September 1, 2004. No Manufacturer's Purchase Credit may be

 

 

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1used after September 30, 2003 through August 31, 2004 to
2satisfy any tax liability imposed under this Act, including any
3audit liability.
4    The Department may require returns to be filed on a
5quarterly basis. If so required, a return for each calendar
6quarter shall be filed on or before the twentieth day of the
7calendar month following the end of such calendar quarter. The
8taxpayer shall also file a return with the Department for each
9of the first two months of each calendar quarter, on or before
10the twentieth day of the following calendar month, stating:
11        1. The name of the seller;
12        2. The address of the principal place of business from
13    which he engages in the business of selling tangible
14    personal property at retail in this State;
15        3. The total amount of taxable receipts received by him
16    during the preceding calendar month from sales of tangible
17    personal property by him during such preceding calendar
18    month, including receipts from charge and time sales, but
19    less all deductions allowed by law;
20        4. The amount of credit provided in Section 2d of this
21    Act;
22        5. The amount of tax due; and
23        6. Such other reasonable information as the Department
24    may require.
25    Beginning on October 1, 2003, any person who is not a
26licensed distributor, importing distributor, or manufacturer,

 

 

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1as defined in the Liquor Control Act of 1934, but is engaged in
2the business of selling, at retail, alcoholic liquor shall file
3a statement with the Department of Revenue, in a format and at
4a time prescribed by the Department, showing the total amount
5paid for alcoholic liquor purchased during the preceding month
6and such other information as is reasonably required by the
7Department. The Department may adopt rules to require that this
8statement be filed in an electronic or telephonic format. Such
9rules may provide for exceptions from the filing requirements
10of this paragraph. For the purposes of this paragraph, the term
11"alcoholic liquor" shall have the meaning prescribed in the
12Liquor Control Act of 1934.
13    Beginning on October 1, 2003, every distributor, importing
14distributor, and manufacturer of alcoholic liquor as defined in
15the Liquor Control Act of 1934, shall file a statement with the
16Department of Revenue, no later than the 10th day of the month
17for the preceding month during which transactions occurred, by
18electronic means, showing the total amount of gross receipts
19from the sale of alcoholic liquor sold or distributed during
20the preceding month to purchasers; identifying the purchaser to
21whom it was sold or distributed; the purchaser's tax
22registration number; and such other information reasonably
23required by the Department. A distributor, importing
24distributor, or manufacturer of alcoholic liquor must
25personally deliver, mail, or provide by electronic means to
26each retailer listed on the monthly statement a report

 

 

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1containing a cumulative total of that distributor's, importing
2distributor's, or manufacturer's total sales of alcoholic
3liquor to that retailer no later than the 10th day of the month
4for the preceding month during which the transaction occurred.
5The distributor, importing distributor, or manufacturer shall
6notify the retailer as to the method by which the distributor,
7importing distributor, or manufacturer will provide the sales
8information. If the retailer is unable to receive the sales
9information by electronic means, the distributor, importing
10distributor, or manufacturer shall furnish the sales
11information by personal delivery or by mail. For purposes of
12this paragraph, the term "electronic means" includes, but is
13not limited to, the use of a secure Internet website, e-mail,
14or facsimile.
15    If a total amount of less than $1 is payable, refundable or
16creditable, such amount shall be disregarded if it is less than
1750 cents and shall be increased to $1 if it is 50 cents or more.
18    Beginning October 1, 1993, a taxpayer who has an average
19monthly tax liability of $150,000 or more shall make all
20payments required by rules of the Department by electronic
21funds transfer. Beginning October 1, 1994, a taxpayer who has
22an average monthly tax liability of $100,000 or more shall make
23all payments required by rules of the Department by electronic
24funds transfer. Beginning October 1, 1995, a taxpayer who has
25an average monthly tax liability of $50,000 or more shall make
26all payments required by rules of the Department by electronic

 

 

SB0061- 88 -LRB099 04491 HLH 24519 b

1funds transfer. Beginning October 1, 2000, a taxpayer who has
2an annual tax liability of $200,000 or more shall make all
3payments required by rules of the Department by electronic
4funds transfer. The term "annual tax liability" shall be the
5sum of the taxpayer's liabilities under this Act, and under all
6other State and local occupation and use tax laws administered
7by the Department, for the immediately preceding calendar year.
8The term "average monthly tax liability" shall be the sum of
9the taxpayer's liabilities under this Act, and under all other
10State and local occupation and use tax laws administered by the
11Department, for the immediately preceding calendar year
12divided by 12. Beginning on October 1, 2002, a taxpayer who has
13a tax liability in the amount set forth in subsection (b) of
14Section 2505-210 of the Department of Revenue Law shall make
15all payments required by rules of the Department by electronic
16funds transfer.
17    Before August 1 of each year beginning in 1993, the
18Department shall notify all taxpayers required to make payments
19by electronic funds transfer. All taxpayers required to make
20payments by electronic funds transfer shall make those payments
21for a minimum of one year beginning on October 1.
22    Any taxpayer not required to make payments by electronic
23funds transfer may make payments by electronic funds transfer
24with the permission of the Department.
25    All taxpayers required to make payment by electronic funds
26transfer and any taxpayers authorized to voluntarily make

 

 

SB0061- 89 -LRB099 04491 HLH 24519 b

1payments by electronic funds transfer shall make those payments
2in the manner authorized by the Department.
3    The Department shall adopt such rules as are necessary to
4effectuate a program of electronic funds transfer and the
5requirements of this Section.
6    Any amount which is required to be shown or reported on any
7return or other document under this Act shall, if such amount
8is not a whole-dollar amount, be increased to the nearest
9whole-dollar amount in any case where the fractional part of a
10dollar is 50 cents or more, and decreased to the nearest
11whole-dollar amount where the fractional part of a dollar is
12less than 50 cents.
13    If the retailer is otherwise required to file a monthly
14return and if the retailer's average monthly tax liability to
15the Department does not exceed $200, the Department may
16authorize his returns to be filed on a quarter annual basis,
17with the return for January, February and March of a given year
18being due by April 20 of such year; with the return for April,
19May and June of a given year being due by July 20 of such year;
20with the return for July, August and September of a given year
21being due by October 20 of such year, and with the return for
22October, November and December of a given year being due by
23January 20 of the following year.
24    If the retailer is otherwise required to file a monthly or
25quarterly return and if the retailer's average monthly tax
26liability with the Department does not exceed $50, the

 

 

SB0061- 90 -LRB099 04491 HLH 24519 b

1Department may authorize his returns to be filed on an annual
2basis, with the return for a given year being due by January 20
3of the following year.
4    Such quarter annual and annual returns, as to form and
5substance, shall be subject to the same requirements as monthly
6returns.
7    Notwithstanding any other provision in this Act concerning
8the time within which a retailer may file his return, in the
9case of any retailer who ceases to engage in a kind of business
10which makes him responsible for filing returns under this Act,
11such retailer shall file a final return under this Act with the
12Department not more than one month after discontinuing such
13business.
14    Where the same person has more than one business registered
15with the Department under separate registrations under this
16Act, such person may not file each return that is due as a
17single return covering all such registered businesses, but
18shall file separate returns for each such registered business.
19    In addition, with respect to motor vehicles, watercraft,
20aircraft, and trailers that are required to be registered with
21an agency of this State, every retailer selling this kind of
22tangible personal property shall file, with the Department,
23upon a form to be prescribed and supplied by the Department, a
24separate return for each such item of tangible personal
25property which the retailer sells, except that if, in the same
26transaction, (i) a retailer of aircraft, watercraft, motor

 

 

SB0061- 91 -LRB099 04491 HLH 24519 b

1vehicles or trailers transfers more than one aircraft,
2watercraft, motor vehicle or trailer to another aircraft,
3watercraft, motor vehicle retailer or trailer retailer for the
4purpose of resale or (ii) a retailer of aircraft, watercraft,
5motor vehicles, or trailers transfers more than one aircraft,
6watercraft, motor vehicle, or trailer to a purchaser for use as
7a qualifying rolling stock as provided in Section 2-5 of this
8Act, then that seller may report the transfer of all aircraft,
9watercraft, motor vehicles or trailers involved in that
10transaction to the Department on the same uniform
11invoice-transaction reporting return form. For purposes of
12this Section, "watercraft" means a Class 2, Class 3, or Class 4
13watercraft as defined in Section 3-2 of the Boat Registration
14and Safety Act, a personal watercraft, or any boat equipped
15with an inboard motor.
16    Any retailer who sells only motor vehicles, watercraft,
17aircraft, or trailers that are required to be registered with
18an agency of this State, so that all retailers' occupation tax
19liability is required to be reported, and is reported, on such
20transaction reporting returns and who is not otherwise required
21to file monthly or quarterly returns, need not file monthly or
22quarterly returns. However, those retailers shall be required
23to file returns on an annual basis.
24    The transaction reporting return, in the case of motor
25vehicles or trailers that are required to be registered with an
26agency of this State, shall be the same document as the Uniform

 

 

SB0061- 92 -LRB099 04491 HLH 24519 b

1Invoice referred to in Section 5-402 of The Illinois Vehicle
2Code and must show the name and address of the seller; the name
3and address of the purchaser; the amount of the selling price
4including the amount allowed by the retailer for traded-in
5property, if any; the amount allowed by the retailer for the
6traded-in tangible personal property, if any, to the extent to
7which Section 1 of this Act allows an exemption for the value
8of traded-in property; the balance payable after deducting such
9trade-in allowance from the total selling price; the amount of
10tax due from the retailer with respect to such transaction; the
11amount of tax collected from the purchaser by the retailer on
12such transaction (or satisfactory evidence that such tax is not
13due in that particular instance, if that is claimed to be the
14fact); the place and date of the sale; a sufficient
15identification of the property sold; such other information as
16is required in Section 5-402 of The Illinois Vehicle Code, and
17such other information as the Department may reasonably
18require.
19    The transaction reporting return in the case of watercraft
20or aircraft must show the name and address of the seller; the
21name and address of the purchaser; the amount of the selling
22price including the amount allowed by the retailer for
23traded-in property, if any; the amount allowed by the retailer
24for the traded-in tangible personal property, if any, to the
25extent to which Section 1 of this Act allows an exemption for
26the value of traded-in property; the balance payable after

 

 

SB0061- 93 -LRB099 04491 HLH 24519 b

1deducting such trade-in allowance from the total selling price;
2the amount of tax due from the retailer with respect to such
3transaction; the amount of tax collected from the purchaser by
4the retailer on such transaction (or satisfactory evidence that
5such tax is not due in that particular instance, if that is
6claimed to be the fact); the place and date of the sale, a
7sufficient identification of the property sold, and such other
8information as the Department may reasonably require.
9    Such transaction reporting return shall be filed not later
10than 20 days after the day of delivery of the item that is
11being sold, but may be filed by the retailer at any time sooner
12than that if he chooses to do so. The transaction reporting
13return and tax remittance or proof of exemption from the
14Illinois use tax may be transmitted to the Department by way of
15the State agency with which, or State officer with whom the
16tangible personal property must be titled or registered (if
17titling or registration is required) if the Department and such
18agency or State officer determine that this procedure will
19expedite the processing of applications for title or
20registration.
21    With each such transaction reporting return, the retailer
22shall remit the proper amount of tax due (or shall submit
23satisfactory evidence that the sale is not taxable if that is
24the case), to the Department or its agents, whereupon the
25Department shall issue, in the purchaser's name, a use tax
26receipt (or a certificate of exemption if the Department is

 

 

SB0061- 94 -LRB099 04491 HLH 24519 b

1satisfied that the particular sale is tax exempt) which such
2purchaser may submit to the agency with which, or State officer
3with whom, he must title or register the tangible personal
4property that is involved (if titling or registration is
5required) in support of such purchaser's application for an
6Illinois certificate or other evidence of title or registration
7to such tangible personal property.
8    No retailer's failure or refusal to remit tax under this
9Act precludes a user, who has paid the proper tax to the
10retailer, from obtaining his certificate of title or other
11evidence of title or registration (if titling or registration
12is required) upon satisfying the Department that such user has
13paid the proper tax (if tax is due) to the retailer. The
14Department shall adopt appropriate rules to carry out the
15mandate of this paragraph.
16    If the user who would otherwise pay tax to the retailer
17wants the transaction reporting return filed and the payment of
18the tax or proof of exemption made to the Department before the
19retailer is willing to take these actions and such user has not
20paid the tax to the retailer, such user may certify to the fact
21of such delay by the retailer and may (upon the Department
22being satisfied of the truth of such certification) transmit
23the information required by the transaction reporting return
24and the remittance for tax or proof of exemption directly to
25the Department and obtain his tax receipt or exemption
26determination, in which event the transaction reporting return

 

 

SB0061- 95 -LRB099 04491 HLH 24519 b

1and tax remittance (if a tax payment was required) shall be
2credited by the Department to the proper retailer's account
3with the Department, but without the 2.1% or 1.75% discount
4provided for in this Section being allowed. When the user pays
5the tax directly to the Department, he shall pay the tax in the
6same amount and in the same form in which it would be remitted
7if the tax had been remitted to the Department by the retailer.
8    Refunds made by the seller during the preceding return
9period to purchasers, on account of tangible personal property
10returned to the seller, shall be allowed as a deduction under
11subdivision 5 of his monthly or quarterly return, as the case
12may be, in case the seller had theretofore included the
13receipts from the sale of such tangible personal property in a
14return filed by him and had paid the tax imposed by this Act
15with respect to such receipts.
16    Where the seller is a corporation, the return filed on
17behalf of such corporation shall be signed by the president,
18vice-president, secretary or treasurer or by the properly
19accredited agent of such corporation.
20    Where the seller is a limited liability company, the return
21filed on behalf of the limited liability company shall be
22signed by a manager, member, or properly accredited agent of
23the limited liability company.
24    Except as provided in this Section, the retailer filing the
25return under this Section shall, at the time of filing such
26return, pay to the Department the amount of tax imposed by this

 

 

SB0061- 96 -LRB099 04491 HLH 24519 b

1Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
2on and after January 1, 1990, or $5 per calendar year,
3whichever is greater, which is allowed to reimburse the
4retailer for the expenses incurred in keeping records,
5preparing and filing returns, remitting the tax and supplying
6data to the Department on request. Any prepayment made pursuant
7to Section 2d of this Act shall be included in the amount on
8which such 2.1% or 1.75% discount is computed. In the case of
9retailers who report and pay the tax on a transaction by
10transaction basis, as provided in this Section, such discount
11shall be taken with each such tax remittance instead of when
12such retailer files his periodic return. The Department may
13disallow the discount for retailers whose certificate of
14registration is revoked at the time the return is filed, but
15only if the Department's decision to revoke the certificate of
16registration has become final.
17    Before October 1, 2000, if the taxpayer's average monthly
18tax liability to the Department under this Act, the Use Tax
19Act, the Service Occupation Tax Act, and the Service Use Tax
20Act, excluding any liability for prepaid sales tax to be
21remitted in accordance with Section 2d of this Act, was $10,000
22or more during the preceding 4 complete calendar quarters, he
23shall file a return with the Department each month by the 20th
24day of the month next following the month during which such tax
25liability is incurred and shall make payments to the Department
26on or before the 7th, 15th, 22nd and last day of the month

 

 

SB0061- 97 -LRB099 04491 HLH 24519 b

1during which such liability is incurred. On and after October
21, 2000, if the taxpayer's average monthly tax liability to the
3Department under this Act, the Use Tax Act, the Service
4Occupation Tax Act, and the Service Use Tax Act, excluding any
5liability for prepaid sales tax to be remitted in accordance
6with Section 2d of this Act, was $20,000 or more during the
7preceding 4 complete calendar quarters, he shall file a return
8with the Department each month by the 20th day of the month
9next following the month during which such tax liability is
10incurred and shall make payment to the Department on or before
11the 7th, 15th, 22nd and last day of the month during which such
12liability is incurred. If the month during which such tax
13liability is incurred began prior to January 1, 1985, each
14payment shall be in an amount equal to 1/4 of the taxpayer's
15actual liability for the month or an amount set by the
16Department not to exceed 1/4 of the average monthly liability
17of the taxpayer to the Department for the preceding 4 complete
18calendar quarters (excluding the month of highest liability and
19the month of lowest liability in such 4 quarter period). If the
20month during which such tax liability is incurred begins on or
21after January 1, 1985 and prior to January 1, 1987, each
22payment shall be in an amount equal to 22.5% of the taxpayer's
23actual liability for the month or 27.5% of the taxpayer's
24liability for the same calendar month of the preceding year. If
25the month during which such tax liability is incurred begins on
26or after January 1, 1987 and prior to January 1, 1988, each

 

 

SB0061- 98 -LRB099 04491 HLH 24519 b

1payment shall be in an amount equal to 22.5% of the taxpayer's
2actual liability for the month or 26.25% of the taxpayer's
3liability for the same calendar month of the preceding year. If
4the month during which such tax liability is incurred begins on
5or after January 1, 1988, and prior to January 1, 1989, or
6begins on or after January 1, 1996, each payment shall be in an
7amount equal to 22.5% of the taxpayer's actual liability for
8the month or 25% of the taxpayer's liability for the same
9calendar month of the preceding year. If the month during which
10such tax liability is incurred begins on or after January 1,
111989, and prior to January 1, 1996, each payment shall be in an
12amount equal to 22.5% of the taxpayer's actual liability for
13the month or 25% of the taxpayer's liability for the same
14calendar month of the preceding year or 100% of the taxpayer's
15actual liability for the quarter monthly reporting period. The
16amount of such quarter monthly payments shall be credited
17against the final tax liability of the taxpayer's return for
18that month. Before October 1, 2000, once applicable, the
19requirement of the making of quarter monthly payments to the
20Department by taxpayers having an average monthly tax liability
21of $10,000 or more as determined in the manner provided above
22shall continue until such taxpayer's average monthly liability
23to the Department during the preceding 4 complete calendar
24quarters (excluding the month of highest liability and the
25month of lowest liability) is less than $9,000, or until such
26taxpayer's average monthly liability to the Department as

 

 

SB0061- 99 -LRB099 04491 HLH 24519 b

1computed for each calendar quarter of the 4 preceding complete
2calendar quarter period is less than $10,000. However, if a
3taxpayer can show the Department that a substantial change in
4the taxpayer's business has occurred which causes the taxpayer
5to anticipate that his average monthly tax liability for the
6reasonably foreseeable future will fall below the $10,000
7threshold stated above, then such taxpayer may petition the
8Department for a change in such taxpayer's reporting status. On
9and after October 1, 2000, once applicable, the requirement of
10the making of quarter monthly payments to the Department by
11taxpayers having an average monthly tax liability of $20,000 or
12more as determined in the manner provided above shall continue
13until such taxpayer's average monthly liability to the
14Department during the preceding 4 complete calendar quarters
15(excluding the month of highest liability and the month of
16lowest liability) is less than $19,000 or until such taxpayer's
17average monthly liability to the Department as computed for
18each calendar quarter of the 4 preceding complete calendar
19quarter period is less than $20,000. However, if a taxpayer can
20show the Department that a substantial change in the taxpayer's
21business has occurred which causes the taxpayer to anticipate
22that his average monthly tax liability for the reasonably
23foreseeable future will fall below the $20,000 threshold stated
24above, then such taxpayer may petition the Department for a
25change in such taxpayer's reporting status. The Department
26shall change such taxpayer's reporting status unless it finds

 

 

SB0061- 100 -LRB099 04491 HLH 24519 b

1that such change is seasonal in nature and not likely to be
2long term. If any such quarter monthly payment is not paid at
3the time or in the amount required by this Section, then the
4taxpayer shall be liable for penalties and interest on the
5difference between the minimum amount due as a payment and the
6amount of such quarter monthly payment actually and timely
7paid, except insofar as the taxpayer has previously made
8payments for that month to the Department in excess of the
9minimum payments previously due as provided in this Section.
10The Department shall make reasonable rules and regulations to
11govern the quarter monthly payment amount and quarter monthly
12payment dates for taxpayers who file on other than a calendar
13monthly basis.
14    The provisions of this paragraph apply before October 1,
152001. Without regard to whether a taxpayer is required to make
16quarter monthly payments as specified above, any taxpayer who
17is required by Section 2d of this Act to collect and remit
18prepaid taxes and has collected prepaid taxes which average in
19excess of $25,000 per month during the preceding 2 complete
20calendar quarters, shall file a return with the Department as
21required by Section 2f and shall make payments to the
22Department on or before the 7th, 15th, 22nd and last day of the
23month during which such liability is incurred. If the month
24during which such tax liability is incurred began prior to the
25effective date of this amendatory Act of 1985, each payment
26shall be in an amount not less than 22.5% of the taxpayer's

 

 

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1actual liability under Section 2d. If the month during which
2such tax liability is incurred begins on or after January 1,
31986, each payment shall be in an amount equal to 22.5% of the
4taxpayer's actual liability for the month or 27.5% of the
5taxpayer's liability for the same calendar month of the
6preceding calendar year. If the month during which such tax
7liability is incurred begins on or after January 1, 1987, each
8payment shall be in an amount equal to 22.5% of the taxpayer's
9actual liability for the month or 26.25% of the taxpayer's
10liability for the same calendar month of the preceding year.
11The amount of such quarter monthly payments shall be credited
12against the final tax liability of the taxpayer's return for
13that month filed under this Section or Section 2f, as the case
14may be. Once applicable, the requirement of the making of
15quarter monthly payments to the Department pursuant to this
16paragraph shall continue until such taxpayer's average monthly
17prepaid tax collections during the preceding 2 complete
18calendar quarters is $25,000 or less. If any such quarter
19monthly payment is not paid at the time or in the amount
20required, the taxpayer shall be liable for penalties and
21interest on such difference, except insofar as the taxpayer has
22previously made payments for that month in excess of the
23minimum payments previously due.
24    The provisions of this paragraph apply on and after October
251, 2001. Without regard to whether a taxpayer is required to
26make quarter monthly payments as specified above, any taxpayer

 

 

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1who is required by Section 2d of this Act to collect and remit
2prepaid taxes and has collected prepaid taxes that average in
3excess of $20,000 per month during the preceding 4 complete
4calendar quarters shall file a return with the Department as
5required by Section 2f and shall make payments to the
6Department on or before the 7th, 15th, 22nd and last day of the
7month during which the liability is incurred. Each payment
8shall be in an amount equal to 22.5% of the taxpayer's actual
9liability for the month or 25% of the taxpayer's liability for
10the same calendar month of the preceding year. The amount of
11the quarter monthly payments shall be credited against the
12final tax liability of the taxpayer's return for that month
13filed under this Section or Section 2f, as the case may be.
14Once applicable, the requirement of the making of quarter
15monthly payments to the Department pursuant to this paragraph
16shall continue until the taxpayer's average monthly prepaid tax
17collections during the preceding 4 complete calendar quarters
18(excluding the month of highest liability and the month of
19lowest liability) is less than $19,000 or until such taxpayer's
20average monthly liability to the Department as computed for
21each calendar quarter of the 4 preceding complete calendar
22quarters is less than $20,000. If any such quarter monthly
23payment is not paid at the time or in the amount required, the
24taxpayer shall be liable for penalties and interest on such
25difference, except insofar as the taxpayer has previously made
26payments for that month in excess of the minimum payments

 

 

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1previously due.
2    If any payment provided for in this Section exceeds the
3taxpayer's liabilities under this Act, the Use Tax Act, the
4Service Occupation Tax Act and the Service Use Tax Act, as
5shown on an original monthly return, the Department shall, if
6requested by the taxpayer, issue to the taxpayer a credit
7memorandum no later than 30 days after the date of payment. The
8credit evidenced by such credit memorandum may be assigned by
9the taxpayer to a similar taxpayer under this Act, the Use Tax
10Act, the Service Occupation Tax Act or the Service Use Tax Act,
11in accordance with reasonable rules and regulations to be
12prescribed by the Department. If no such request is made, the
13taxpayer may credit such excess payment against tax liability
14subsequently to be remitted to the Department under this Act,
15the Use Tax Act, the Service Occupation Tax Act or the Service
16Use Tax Act, in accordance with reasonable rules and
17regulations prescribed by the Department. If the Department
18subsequently determined that all or any part of the credit
19taken was not actually due to the taxpayer, the taxpayer's 2.1%
20and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
21of the difference between the credit taken and that actually
22due, and that taxpayer shall be liable for penalties and
23interest on such difference.
24    If a retailer of motor fuel is entitled to a credit under
25Section 2d of this Act which exceeds the taxpayer's liability
26to the Department under this Act for the month which the

 

 

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1taxpayer is filing a return, the Department shall issue the
2taxpayer a credit memorandum for the excess.
3    Beginning January 1, 1990, each month the Department shall
4pay into the Local Government Tax Fund, a special fund in the
5State treasury which is hereby created, the net revenue
6realized for the preceding month from the 1% tax on sales of
7food for human consumption which is to be consumed off the
8premises where it is sold (other than alcoholic beverages, soft
9drinks and food which has been prepared for immediate
10consumption) and prescription and nonprescription medicines,
11drugs, medical appliances, diapers, baby wipes, and insulin,
12urine testing materials, syringes and needles used by
13diabetics.
14    Beginning January 1, 1990, each month the Department shall
15pay into the County and Mass Transit District Fund, a special
16fund in the State treasury which is hereby created, 4% of the
17net revenue realized for the preceding month from the 6.25%
18general rate.
19    Beginning August 1, 2000, each month the Department shall
20pay into the County and Mass Transit District Fund 20% of the
21net revenue realized for the preceding month from the 1.25%
22rate on the selling price of motor fuel and gasohol. Beginning
23September 1, 2010, each month the Department shall pay into the
24County and Mass Transit District Fund 20% of the net revenue
25realized for the preceding month from the 1.25% rate on the
26selling price of sales tax holiday items.

 

 

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1    Beginning January 1, 1990, each month the Department shall
2pay into the Local Government Tax Fund 16% of the net revenue
3realized for the preceding month from the 6.25% general rate on
4the selling price of tangible personal property.
5    Beginning August 1, 2000, each month the Department shall
6pay into the Local Government Tax Fund 80% of the net revenue
7realized for the preceding month from the 1.25% rate on the
8selling price of motor fuel and gasohol. Beginning September 1,
92010, each month the Department shall pay into the Local
10Government Tax Fund 80% of the net revenue realized for the
11preceding month from the 1.25% rate on the selling price of
12sales tax holiday items.
13    Beginning October 1, 2009, each month the Department shall
14pay into the Capital Projects Fund an amount that is equal to
15an amount estimated by the Department to represent 80% of the
16net revenue realized for the preceding month from the sale of
17candy, grooming and hygiene products, and soft drinks that had
18been taxed at a rate of 1% prior to September 1, 2009 but that
19are now taxed at 6.25%.
20    Beginning July 1, 2011, each month the Department shall pay
21into the Clean Air Act (CAA) Permit Fund 80% of the net revenue
22realized for the preceding month from the 6.25% general rate on
23the selling price of sorbents used in Illinois in the process
24of sorbent injection as used to comply with the Environmental
25Protection Act or the federal Clean Air Act, but the total
26payment into the Clean Air Act (CAA) Permit Fund under this Act

 

 

SB0061- 106 -LRB099 04491 HLH 24519 b

1and the Use Tax Act shall not exceed $2,000,000 in any fiscal
2year.
3    Beginning July 1, 2013, each month the Department shall pay
4into the Underground Storage Tank Fund from the proceeds
5collected under this Act, the Use Tax Act, the Service Use Tax
6Act, and the Service Occupation Tax Act an amount equal to the
7average monthly deficit in the Underground Storage Tank Fund
8during the prior year, as certified annually by the Illinois
9Environmental Protection Agency, but the total payment into the
10Underground Storage Tank Fund under this Act, the Use Tax Act,
11the Service Use Tax Act, and the Service Occupation Tax Act
12shall not exceed $18,000,000 in any State fiscal year. As used
13in this paragraph, the "average monthly deficit" shall be equal
14to the difference between the average monthly claims for
15payment by the fund and the average monthly revenues deposited
16into the fund, excluding payments made pursuant to this
17paragraph.
18    Of the remainder of the moneys received by the Department
19pursuant to this Act, (a) 1.75% thereof shall be paid into the
20Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
21and after July 1, 1989, 3.8% thereof shall be paid into the
22Build Illinois Fund; provided, however, that if in any fiscal
23year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
24may be, of the moneys received by the Department and required
25to be paid into the Build Illinois Fund pursuant to this Act,
26Section 9 of the Use Tax Act, Section 9 of the Service Use Tax

 

 

SB0061- 107 -LRB099 04491 HLH 24519 b

1Act, and Section 9 of the Service Occupation Tax Act, such Acts
2being hereinafter called the "Tax Acts" and such aggregate of
32.2% or 3.8%, as the case may be, of moneys being hereinafter
4called the "Tax Act Amount", and (2) the amount transferred to
5the Build Illinois Fund from the State and Local Sales Tax
6Reform Fund shall be less than the Annual Specified Amount (as
7hereinafter defined), an amount equal to the difference shall
8be immediately paid into the Build Illinois Fund from other
9moneys received by the Department pursuant to the Tax Acts; the
10"Annual Specified Amount" means the amounts specified below for
11fiscal years 1986 through 1993:
12Fiscal YearAnnual Specified Amount
131986$54,800,000
141987$76,650,000
151988$80,480,000
161989$88,510,000
171990$115,330,000
181991$145,470,000
191992$182,730,000
201993$206,520,000;
21and means the Certified Annual Debt Service Requirement (as
22defined in Section 13 of the Build Illinois Bond Act) or the
23Tax Act Amount, whichever is greater, for fiscal year 1994 and
24each fiscal year thereafter; and further provided, that if on
25the last business day of any month the sum of (1) the Tax Act
26Amount required to be deposited into the Build Illinois Bond

 

 

SB0061- 108 -LRB099 04491 HLH 24519 b

1Account in the Build Illinois Fund during such month and (2)
2the amount transferred to the Build Illinois Fund from the
3State and Local Sales Tax Reform Fund shall have been less than
41/12 of the Annual Specified Amount, an amount equal to the
5difference shall be immediately paid into the Build Illinois
6Fund from other moneys received by the Department pursuant to
7the Tax Acts; and, further provided, that in no event shall the
8payments required under the preceding proviso result in
9aggregate payments into the Build Illinois Fund pursuant to
10this clause (b) for any fiscal year in excess of the greater of
11(i) the Tax Act Amount or (ii) the Annual Specified Amount for
12such fiscal year. The amounts payable into the Build Illinois
13Fund under clause (b) of the first sentence in this paragraph
14shall be payable only until such time as the aggregate amount
15on deposit under each trust indenture securing Bonds issued and
16outstanding pursuant to the Build Illinois Bond Act is
17sufficient, taking into account any future investment income,
18to fully provide, in accordance with such indenture, for the
19defeasance of or the payment of the principal of, premium, if
20any, and interest on the Bonds secured by such indenture and on
21any Bonds expected to be issued thereafter and all fees and
22costs payable with respect thereto, all as certified by the
23Director of the Bureau of the Budget (now Governor's Office of
24Management and Budget). If on the last business day of any
25month in which Bonds are outstanding pursuant to the Build
26Illinois Bond Act, the aggregate of moneys deposited in the

 

 

SB0061- 109 -LRB099 04491 HLH 24519 b

1Build Illinois Bond Account in the Build Illinois Fund in such
2month shall be less than the amount required to be transferred
3in such month from the Build Illinois Bond Account to the Build
4Illinois Bond Retirement and Interest Fund pursuant to Section
513 of the Build Illinois Bond Act, an amount equal to such
6deficiency shall be immediately paid from other moneys received
7by the Department pursuant to the Tax Acts to the Build
8Illinois Fund; provided, however, that any amounts paid to the
9Build Illinois Fund in any fiscal year pursuant to this
10sentence shall be deemed to constitute payments pursuant to
11clause (b) of the first sentence of this paragraph and shall
12reduce the amount otherwise payable for such fiscal year
13pursuant to that clause (b). The moneys received by the
14Department pursuant to this Act and required to be deposited
15into the Build Illinois Fund are subject to the pledge, claim
16and charge set forth in Section 12 of the Build Illinois Bond
17Act.
18    Subject to payment of amounts into the Build Illinois Fund
19as provided in the preceding paragraph or in any amendment
20thereto hereafter enacted, the following specified monthly
21installment of the amount requested in the certificate of the
22Chairman of the Metropolitan Pier and Exposition Authority
23provided under Section 8.25f of the State Finance Act, but not
24in excess of sums designated as "Total Deposit", shall be
25deposited in the aggregate from collections under Section 9 of
26the Use Tax Act, Section 9 of the Service Use Tax Act, Section

 

 

SB0061- 110 -LRB099 04491 HLH 24519 b

19 of the Service Occupation Tax Act, and Section 3 of the
2Retailers' Occupation Tax Act into the McCormick Place
3Expansion Project Fund in the specified fiscal years.
4Fiscal YearTotal Deposit
51993         $0
61994 53,000,000
71995 58,000,000
81996 61,000,000
91997 64,000,000
101998 68,000,000
111999 71,000,000
122000 75,000,000
132001 80,000,000
142002 93,000,000
152003 99,000,000
162004103,000,000
172005108,000,000
182006113,000,000
192007119,000,000
202008126,000,000
212009132,000,000
222010139,000,000
232011146,000,000
242012153,000,000
252013161,000,000

 

 

SB0061- 111 -LRB099 04491 HLH 24519 b

12014170,000,000
22015179,000,000
32016189,000,000
42017199,000,000
52018210,000,000
62019221,000,000
72020233,000,000
82021246,000,000
92022260,000,000
102023275,000,000
112024 275,000,000
122025 275,000,000
132026 279,000,000
142027 292,000,000
152028 307,000,000
162029 322,000,000
172030 338,000,000
182031 350,000,000
192032 350,000,000
20and
21each fiscal year
22thereafter that bonds
23are outstanding under
24Section 13.2 of the
25Metropolitan Pier and
26Exposition Authority Act,

 

 

SB0061- 112 -LRB099 04491 HLH 24519 b

1but not after fiscal year 2060.
2    Beginning July 20, 1993 and in each month of each fiscal
3year thereafter, one-eighth of the amount requested in the
4certificate of the Chairman of the Metropolitan Pier and
5Exposition Authority for that fiscal year, less the amount
6deposited into the McCormick Place Expansion Project Fund by
7the State Treasurer in the respective month under subsection
8(g) of Section 13 of the Metropolitan Pier and Exposition
9Authority Act, plus cumulative deficiencies in the deposits
10required under this Section for previous months and years,
11shall be deposited into the McCormick Place Expansion Project
12Fund, until the full amount requested for the fiscal year, but
13not in excess of the amount specified above as "Total Deposit",
14has been deposited.
15    Subject to payment of amounts into the Build Illinois Fund
16and the McCormick Place Expansion Project Fund pursuant to the
17preceding paragraphs or in any amendments thereto hereafter
18enacted, beginning July 1, 1993 and ending on September 30,
192013, the Department shall each month pay into the Illinois Tax
20Increment Fund 0.27% of 80% of the net revenue realized for the
21preceding month from the 6.25% general rate on the selling
22price of tangible personal property.
23    Subject to payment of amounts into the Build Illinois Fund
24and the McCormick Place Expansion Project Fund pursuant to the
25preceding paragraphs or in any amendments thereto hereafter
26enacted, beginning with the receipt of the first report of

 

 

SB0061- 113 -LRB099 04491 HLH 24519 b

1taxes paid by an eligible business and continuing for a 25-year
2period, the Department shall each month pay into the Energy
3Infrastructure Fund 80% of the net revenue realized from the
46.25% general rate on the selling price of Illinois-mined coal
5that was sold to an eligible business. For purposes of this
6paragraph, the term "eligible business" means a new electric
7generating facility certified pursuant to Section 605-332 of
8the Department of Commerce and Economic Opportunity Law of the
9Civil Administrative Code of Illinois.
10    Subject to payment of amounts into the Build Illinois Fund,
11the McCormick Place Expansion Project Fund, the Illinois Tax
12Increment Fund, and the Energy Infrastructure Fund pursuant to
13the preceding paragraphs or in any amendments to this Section
14hereafter enacted, beginning on the first day of the first
15calendar month to occur on or after the effective date of this
16amendatory Act of the 98th General Assembly, each month, from
17the collections made under Section 9 of the Use Tax Act,
18Section 9 of the Service Use Tax Act, Section 9 of the Service
19Occupation Tax Act, and Section 3 of the Retailers' Occupation
20Tax Act, the Department shall pay into the Tax Compliance and
21Administration Fund, to be used, subject to appropriation, to
22fund additional auditors and compliance personnel at the
23Department of Revenue, an amount equal to 1/12 of 5% of 80% of
24the cash receipts collected during the preceding fiscal year by
25the Audit Bureau of the Department under the Use Tax Act, the
26Service Use Tax Act, the Service Occupation Tax Act, the

 

 

SB0061- 114 -LRB099 04491 HLH 24519 b

1Retailers' Occupation Tax Act, and associated local occupation
2and use taxes administered by the Department.
3    Of the remainder of the moneys received by the Department
4pursuant to this Act, 75% thereof shall be paid into the State
5Treasury and 25% shall be reserved in a special account and
6used only for the transfer to the Common School Fund as part of
7the monthly transfer from the General Revenue Fund in
8accordance with Section 8a of the State Finance Act.
9    The Department may, upon separate written notice to a
10taxpayer, require the taxpayer to prepare and file with the
11Department on a form prescribed by the Department within not
12less than 60 days after receipt of the notice an annual
13information return for the tax year specified in the notice.
14Such annual return to the Department shall include a statement
15of gross receipts as shown by the retailer's last Federal
16income tax return. If the total receipts of the business as
17reported in the Federal income tax return do not agree with the
18gross receipts reported to the Department of Revenue for the
19same period, the retailer shall attach to his annual return a
20schedule showing a reconciliation of the 2 amounts and the
21reasons for the difference. The retailer's annual return to the
22Department shall also disclose the cost of goods sold by the
23retailer during the year covered by such return, opening and
24closing inventories of such goods for such year, costs of goods
25used from stock or taken from stock and given away by the
26retailer during such year, payroll information of the

 

 

SB0061- 115 -LRB099 04491 HLH 24519 b

1retailer's business during such year and any additional
2reasonable information which the Department deems would be
3helpful in determining the accuracy of the monthly, quarterly
4or annual returns filed by such retailer as provided for in
5this Section.
6    If the annual information return required by this Section
7is not filed when and as required, the taxpayer shall be liable
8as follows:
9        (i) Until January 1, 1994, the taxpayer shall be liable
10    for a penalty equal to 1/6 of 1% of the tax due from such
11    taxpayer under this Act during the period to be covered by
12    the annual return for each month or fraction of a month
13    until such return is filed as required, the penalty to be
14    assessed and collected in the same manner as any other
15    penalty provided for in this Act.
16        (ii) On and after January 1, 1994, the taxpayer shall
17    be liable for a penalty as described in Section 3-4 of the
18    Uniform Penalty and Interest Act.
19    The chief executive officer, proprietor, owner or highest
20ranking manager shall sign the annual return to certify the
21accuracy of the information contained therein. Any person who
22willfully signs the annual return containing false or
23inaccurate information shall be guilty of perjury and punished
24accordingly. The annual return form prescribed by the
25Department shall include a warning that the person signing the
26return may be liable for perjury.

 

 

SB0061- 116 -LRB099 04491 HLH 24519 b

1    The provisions of this Section concerning the filing of an
2annual information return do not apply to a retailer who is not
3required to file an income tax return with the United States
4Government.
5    As soon as possible after the first day of each month, upon
6certification of the Department of Revenue, the Comptroller
7shall order transferred and the Treasurer shall transfer from
8the General Revenue Fund to the Motor Fuel Tax Fund an amount
9equal to 1.7% of 80% of the net revenue realized under this Act
10for the second preceding month. Beginning April 1, 2000, this
11transfer is no longer required and shall not be made.
12    Net revenue realized for a month shall be the revenue
13collected by the State pursuant to this Act, less the amount
14paid out during that month as refunds to taxpayers for
15overpayment of liability.
16    For greater simplicity of administration, manufacturers,
17importers and wholesalers whose products are sold at retail in
18Illinois by numerous retailers, and who wish to do so, may
19assume the responsibility for accounting and paying to the
20Department all tax accruing under this Act with respect to such
21sales, if the retailers who are affected do not make written
22objection to the Department to this arrangement.
23    Any person who promotes, organizes, provides retail
24selling space for concessionaires or other types of sellers at
25the Illinois State Fair, DuQuoin State Fair, county fairs,
26local fairs, art shows, flea markets and similar exhibitions or

 

 

SB0061- 117 -LRB099 04491 HLH 24519 b

1events, including any transient merchant as defined by Section
22 of the Transient Merchant Act of 1987, is required to file a
3report with the Department providing the name of the merchant's
4business, the name of the person or persons engaged in
5merchant's business, the permanent address and Illinois
6Retailers Occupation Tax Registration Number of the merchant,
7the dates and location of the event and other reasonable
8information that the Department may require. The report must be
9filed not later than the 20th day of the month next following
10the month during which the event with retail sales was held.
11Any person who fails to file a report required by this Section
12commits a business offense and is subject to a fine not to
13exceed $250.
14    Any person engaged in the business of selling tangible
15personal property at retail as a concessionaire or other type
16of seller at the Illinois State Fair, county fairs, art shows,
17flea markets and similar exhibitions or events, or any
18transient merchants, as defined by Section 2 of the Transient
19Merchant Act of 1987, may be required to make a daily report of
20the amount of such sales to the Department and to make a daily
21payment of the full amount of tax due. The Department shall
22impose this requirement when it finds that there is a
23significant risk of loss of revenue to the State at such an
24exhibition or event. Such a finding shall be based on evidence
25that a substantial number of concessionaires or other sellers
26who are not residents of Illinois will be engaging in the

 

 

SB0061- 118 -LRB099 04491 HLH 24519 b

1business of selling tangible personal property at retail at the
2exhibition or event, or other evidence of a significant risk of
3loss of revenue to the State. The Department shall notify
4concessionaires and other sellers affected by the imposition of
5this requirement. In the absence of notification by the
6Department, the concessionaires and other sellers shall file
7their returns as otherwise required in this Section.
8(Source: P.A. 97-95, eff. 7-12-11; 97-333, eff. 8-12-11; 98-24,
9eff. 6-19-13; 98-109, eff. 7-25-13; 98-496, eff. 1-1-14;
1098-756, eff. 7-16-14; 98-1098, eff. 8-26-14.)