(415 ILCS 5/55.8)
(from Ch. 111 1/2, par. 1055.8)
(a) Any person selling new or used tires at
retail or offering new or used tires for retail sale in this State shall:
(1) beginning on June 20, 2003 (the effective date of
Public Act 93-32), collect from retail customers a fee of $2 per new or used tire sold and delivered in this State, to be paid to the Department of Revenue and deposited into the Used Tire Management Fund, less a collection allowance of 10 cents per tire to be retained by the retail seller and a collection allowance of 10 cents per tire to be retained by the Department of Revenue and paid into the General Revenue Fund; the collection allowance for retail sellers, however, shall be allowed only if the return is filed timely and in the manner required by this Title XIV and only for the amount that is paid timely in accordance with this Title XIV;
(1.5) beginning on July 1, 2003, collect from retail
customers an additional 50 cents per new or used tire sold and delivered in this State; the money collected from this fee shall be deposited into the Emergency Public Health Fund;
(2) accept for recycling used tires from customers,
at the point of transfer, in a quantity equal to the number of new tires purchased; and
(3) post in a conspicuous place a written notice at
least 8.5 by 11 inches in size that includes the universal recycling symbol and the following statements: "DO NOT put used tires in the trash."; "Recycle your used tires."; and "State law requires us to accept used tires for recycling, in exchange for new tires purchased.".
(b) A person who accepts used tires for recycling under subsection (a)
shall not allow the tires to accumulate for periods of more than 90 days.
(c) The requirements of subsection (a) of this Section do not apply
to mail order sales nor shall the retail sale of a motor vehicle be considered
to be the sale of tires at retail or offering of tires for retail sale.
Instead of filing returns, retailers of tires may remit the tire user fee to their suppliers of tires if the supplier of tires is a
registered retailer of tires and agrees or otherwise arranges to collect
and remit the tire fee to the Department of Revenue, notwithstanding the fact
that the sale of the tire is a sale for resale and not a sale at retail. A
tire supplier who enters into such an arrangement with a tire retailer shall
be liable for the tax on all tires sold to the tire retailer and must (i)
provide the tire retailer with a receipt that separately reflects the tire
tax collected from the retailer on each transaction and (ii) accept used tires
for recycling from the retailer's customers. The tire supplier shall be
entitled to the collection allowance of 10 cents per tire, but only if the return is filed timely and only for the amount that is paid timely in accordance with this Title XIV.
The retailer of the tires must maintain in its books and records evidence
that the appropriate fee was paid to the tire supplier and that the tire
supplier has agreed to remit the fee to the Department of Revenue for each tire
sold by the retailer. Otherwise, the tire retailer shall be directly liable
for the fee on all tires sold at retail. Tire retailers paying the fee to
their suppliers are not entitled to the collection allowance of 10 cents per
tire. The collection allowance for suppliers, however, shall be allowed only if the return is filed timely and in the manner required by this Title XIV and only for the amount that is paid timely in accordance with this Title XIV.
(d) The requirements of subsection (a) of this Section shall apply
exclusively to tires to be used for vehicles defined in Section 1-217 of
the Illinois Vehicle Code, aircraft tires, special mobile equipment, and
implements of husbandry.
(e) The requirements of paragraph (1) of subsection (a) do not
apply to the sale of reprocessed tires. For purposes of this Section,
"reprocessed tire" means a used tire that has been recapped, retreaded,
or regrooved and that has not been placed on a vehicle wheel rim.
(Source: P.A. 100-303, eff. 8-24-17.)