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| [ Introduced ] | [ Senate Amendment 001 ] |
91_SB0802eng SB802 Engrossed LRB9103293PTpk 1 AN ACT concerning taxes. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Use Tax Act is amended by changing 5 Section 2 as follows: 6 (35 ILCS 105/2) (from Ch. 120, par. 439.2) 7 Sec. 2. "Use" means the exercise by any person of any 8 right or power over tangible personal property incident to 9 the ownership of that property, except that it does not 10 include the sale of such property in any form as tangible 11 personal property in the regular course of business to the 12 extent that such property is not first subjected to a use for 13 which it was purchased, and does not include the use of such 14 property by its owner for demonstration purposes: Provided 15 that the property purchased is deemed to be purchased for the 16 purpose of resale, despite first being used, to the extent to 17 which it is resold as an ingredient of an intentionally 18 produced product or by-product of manufacturing. "Use" does 19 not mean the demonstration use or interim use of tangible 20 personal property by a retailer before he sells that tangible 21 personal property. For watercraft or aircraft, if the period 22 of demonstration use or interim use by the retailer exceeds 23 18 months, the retailer shall pay on the retailers' original 24 cost price the tax imposed by this Act, and no credit for 25 that tax is permitted if the watercraft or aircraft is 26 subsequently sold by the retailer. "Use" does not mean the 27 physical incorporation of tangible personal property, to the 28 extent not first subjected to a use for which it was 29 purchased, as an ingredient or constituent, into other 30 tangible personal property (a) which is sold in the regular 31 course of business or (b) which the person incorporating such SB802 Engrossed -2- LRB9103293PTpk 1 ingredient or constituent therein has undertaken at the time 2 of such purchase to cause to be transported in interstate 3 commerce to destinations outside the State of Illinois: 4 Provided that the property purchased is deemed to be 5 purchased for the purpose of resale, despite first being 6 used, to the extent to which it is resold as an ingredient of 7 an intentionally produced product or by-product of 8 manufacturing. 9 "Watercraft" means a Class 2, Class 3, or Class 4 10 watercraft as defined in Section 3-2 of the Boat Registration 11 and Safety Act, a personal watercraft, or any boat equipped 12 with an inboard motor. 13 "Purchase at retail" means the acquisition of the 14 ownership of or title to tangible personal property through a 15 sale at retail. 16 "Purchaser" means anyone who, through a sale at retail, 17 acquires the ownership of tangible personal property for a 18 valuable consideration. 19 "Sale at retail" means any transfer of the ownership of 20 or title to tangible personal property to a purchaser, for 21 the purpose of use, and not for the purpose of resale in any 22 form as tangible personal property to the extent not first 23 subjected to a use for which it was purchased, for a valuable 24 consideration: Provided that the property purchased is deemed 25 to be purchased for the purpose of resale, despite first 26 being used, to the extent to which it is resold as an 27 ingredient of an intentionally produced product or by-product 28 of manufacturing. For this purpose, slag produced as an 29 incident to manufacturing pig iron or steel and sold is 30 considered to be an intentionally produced by-product of 31 manufacturing. "Sale at retail" includes any such transfer 32 made for resale unless made in compliance with Section 2c of 33 the Retailers' Occupation Tax Act, as incorporated by 34 reference into Section 12 of this Act. Transactions whereby SB802 Engrossed -3- LRB9103293PTpk 1 the possession of the property is transferred but the seller 2 retains the title as security for payment of the selling 3 price are sales. 4 "Sale at retail" shall also be construed to include any 5 Illinois florist's sales transaction in which the purchase 6 order is received in Illinois by a florist and the sale is 7 for use or consumption, but the Illinois florist has a 8 florist in another state deliver the property to the 9 purchaser or the purchaser's donee in such other state. 10 Nonreusable tangible personal property that is used by 11 persons engaged in the business of operating a restaurant, 12 cafeteria, or drive-in is a sale for resale when it is 13 transferred to customers in the ordinary course of business 14 as part of the sale of food or beverages and is used to 15 deliver, package, or consume food or beverages, regardless of 16 where consumption of the food or beverages occurs. Examples 17 of those items include, but are not limited to nonreusable, 18 paper and plastic cups, plates, baskets, boxes, sleeves, 19 buckets or other containers, utensils, straws, placemats, 20 napkins, doggie bags, and wrapping or packaging materials 21 that are transferred to customers as part of the sale of food 22 or beverages in the ordinary course of business. 23 The purchase, employment and transfer of such tangible 24 personal property as newsprint and ink for the primary 25 purpose of conveying news (with or without other information) 26 is not a purchase, use or sale of tangible personal property. 27 "Sale at retail" does not include a sale or transfer of 28 tangible personal property to a multistate taxpayer who is 29 engaged in centralized purchasing activities in Illinois if 30 the purchaser, upon receipt of the tangible personal property 31 in Illinois, will temporarily store the property in Illinois 32 prior to transferring the property to an out-of-state 33 location for use solely outside of this State, never to be 34 returned to this State for use or consumption. For the SB802 Engrossed -4- LRB9103293PTpk 1 purposes of this paragraph, a "multistate taxpayer" is a 2 taxpayer registered to collect or remit a sales, use, or 3 occupation tax in a state or states other than Illinois. A 4 taxpayer engaged in "centralized purchasing activities" is a 5 multistate taxpayer who purchases tangible personal property 6 in bulk for the common use or consumption of its multiple 7 business locations both within and outside Illinois. 8 Tangible personal property acquired by a registered 9 multistate taxpayer engaged in centralized purchasing 10 activities in this State is "temporarily stored" in this 11 State if it is received in this State from an Illinois 12 registered retailer and subsequently transferred for use to 13 another state without alteration or, if altered by 14 converting, fabricating, manufacturing, printing, processing, 15 or shaping, is used solely outside this State by the 16 registered multistate taxpayer. 17 "Selling price" means the consideration for a sale valued 18 in money whether received in money or otherwise, including 19 cash, credits, property other than as hereinafter provided, 20 and services, but not including the value of or credit given 21 for traded-in tangible personal property where the item that 22 is traded-in is of like kind and character as that which is 23 being sold, and shall be determined without any deduction on 24 account of the cost of the property sold, the cost of 25 materials used, labor or service cost or any other expense 26 whatsoever, but does not include interest or finance charges 27 which appear as separate items on the bill of sale or sales 28 contract nor charges that are added to prices by sellers on 29 account of the seller's tax liability under the "Retailers' 30 Occupation Tax Act", or on account of the seller's duty to 31 collect, from the purchaser, the tax that is imposed by this 32 Act, or on account of the seller's tax liability under 33 Section 8-11-1 of the Illinois Municipal Code, as heretofore 34 and hereafter amended, or on account of the seller's tax SB802 Engrossed -5- LRB9103293PTpk 1 liability under the "County Retailers' Occupation Tax Act". 2 Effective December 1, 1985, "selling price" shall include 3 charges that are added to prices by sellers on account of the 4 seller's tax liability under the Cigarette Tax Act, on 5 account of the seller's duty to collect, from the purchaser, 6 the tax imposed under the Cigarette Use Tax Act, and on 7 account of the seller's duty to collect, from the purchaser, 8 any cigarette tax imposed by a home rule unit. 9 The phrase "like kind and character" shall be liberally 10 construed (including but not limited to any form of motor 11 vehicle for any form of motor vehicle, or any kind of farm or 12 agricultural implement for any other kind of farm or 13 agricultural implement), while not including a kind of item 14 which, if sold at retail by that retailer, would be exempt 15 from retailers' occupation tax and use tax as an isolated or 16 occasional sale. 17 "Department" means the Department of Revenue. 18 "Person" means any natural individual, firm, partnership, 19 association, joint stock company, joint adventure, public or 20 private corporation, limited liability company, or a 21 receiver, executor, trustee, guardian or other representative 22 appointed by order of any court. 23 "Retailer" means and includes every person engaged in the 24 business of making sales at retail as defined in this 25 Section. 26 A person who holds himself or herself out as being 27 engaged (or who habitually engages) in selling tangible 28 personal property at retail is a retailer hereunder with 29 respect to such sales (and not primarily in a service 30 occupation) notwithstanding the fact that such person designs 31 and produces such tangible personal property on special order 32 for the purchaser and in such a way as to render the property 33 of value only to such purchaser, if such tangible personal 34 property so produced on special order serves substantially SB802 Engrossed -6- LRB9103293PTpk 1 the same function as stock or standard items of tangible 2 personal property that are sold at retail. 3 A person whose activities are organized and conducted 4 primarily as a not-for-profit service enterprise, and who 5 engages in selling tangible personal property at retail 6 (whether to the public or merely to members and their guests) 7 is a retailer with respect to such transactions, excepting 8 only a person organized and operated exclusively for 9 charitable, religious or educational purposes either (1), to 10 the extent of sales by such person to its members, students, 11 patients or inmates of tangible personal property to be used 12 primarily for the purposes of such person, or (2), to the 13 extent of sales by such person of tangible personal property 14 which is not sold or offered for sale by persons organized 15 for profit. The selling of school books and school supplies 16 by schools at retail to students is not "primarily for the 17 purposes of" the school which does such selling. This 18 paragraph does not apply to nor subject to taxation 19 occasional dinners, social or similar activities of a person 20 organized and operated exclusively for charitable, religious 21 or educational purposes, whether or not such activities are 22 open to the public. 23 A person who is the recipient of a grant or contract 24 under Title VII of the Older Americans Act of 1965 (P.L. 25 92-258) and serves meals to participants in the federal 26 Nutrition Program for the Elderly in return for contributions 27 established in amount by the individual participant pursuant 28 to a schedule of suggested fees as provided for in the 29 federal Act is not a retailer under this Act with respect to 30 such transactions. 31 Persons who engage in the business of transferring 32 tangible personal property upon the redemption of trading 33 stamps are retailers hereunder when engaged in such business. 34 The isolated or occasional sale of tangible personal SB802 Engrossed -7- LRB9103293PTpk 1 property at retail by a person who does not hold himself out 2 as being engaged (or who does not habitually engage) in 3 selling such tangible personal property at retail or a sale 4 through a bulk vending machine does not make such person a 5 retailer hereunder. However, any person who is engaged in a 6 business which is not subject to the tax imposed by the 7 "Retailers' Occupation Tax Act" because of involving the sale 8 of or a contract to sell real estate or a construction 9 contract to improve real estate, but who, in the course of 10 conducting such business, transfers tangible personal 11 property to users or consumers in the finished form in which 12 it was purchased, and which does not become real estate, 13 under any provision of a construction contract or real estate 14 sale or real estate sales agreement entered into with some 15 other person arising out of or because of such nontaxable 16 business, is a retailer to the extent of the value of the 17 tangible personal property so transferred. If, in such 18 transaction, a separate charge is made for the tangible 19 personal property so transferred, the value of such property, 20 for the purposes of this Act, is the amount so separately 21 charged, but not less than the cost of such property to the 22 transferor; if no separate charge is made, the value of such 23 property, for the purposes of this Act, is the cost to the 24 transferor of such tangible personal property. 25 "Retailer maintaining a place of business in this State", 26 or any like term, means and includes any of the following 27 retailers: 28 1. A retailer having or maintaining within this 29 State, directly or by a subsidiary, an office, 30 distribution house, sales house, warehouse or other place 31 of business, or any agent or other representative 32 operating within this State under the authority of the 33 retailer or its subsidiary, irrespective of whether such 34 place of business or agent or other representative is SB802 Engrossed -8- LRB9103293PTpk 1 located here permanently or temporarily, or whether such 2 retailer or subsidiary is licensed to do business in this 3 State. However, the ownership of property that is located 4 at the premises of a printer with which the retailer has 5 contracted for printing and that consists of the final 6 printed product, property that becomes a part of the 7 final printed product, or copy from which the printed 8 product is produced shall not result in the retailer 9 being deemed to have or maintain an office, distribution 10 house, sales house, warehouse, or other place of business 11 within this State. 12 2. A retailer soliciting orders for tangible 13 personal property by means of a telecommunication or 14 television shopping system (which utilizes toll free 15 numbers) which is intended by the retailer to be 16 broadcast by cable television or other means of 17 broadcasting, to consumers located in this State. 18 3. A retailer, pursuant to a contract with a 19 broadcaster or publisher located in this State, 20 soliciting orders for tangible personal property by means 21 of advertising which is disseminated primarily to 22 consumers located in this State and only secondarily to 23 bordering jurisdictions. 24 4. A retailer soliciting orders for tangible 25 personal property by mail if the solicitations are 26 substantial and recurring and if the retailer benefits 27 from any banking, financing, debt collection, 28 telecommunication, or marketing activities occurring in 29 this State or benefits from the location in this State of 30 authorized installation, servicing, or repair facilities. 31 5. A retailer that is owned or controlled by the 32 same interests that own or control any retailer engaging 33 in business in the same or similar line of business in 34 this State. SB802 Engrossed -9- LRB9103293PTpk 1 6. A retailer having a franchisee or licensee 2 operating under its trade name if the franchisee or 3 licensee is required to collect the tax under this 4 Section. 5 7. A retailer, pursuant to a contract with a cable 6 television operator located in this State, soliciting 7 orders for tangible personal property by means of 8 advertising which is transmitted or distributed over a 9 cable television system in this State. 10 8. A retailer engaging in activities in Illinois, 11 which activities in the state in which the retail 12 business engaging in such activities is located would 13 constitute maintaining a place of business in that state. 14 "Bulk vending machine" means a nonelectrically operated 15 vending machine, containing unsorted confections, nuts or 16 other merchandise which, when a coin of a denomination not 17 larger than one cent is inserted, are dispensed in equal 18 portions, at random and without selection by the customer. 19 (Source: P.A. 90-289, eff. 8-1-97.) 20 Section 10. The Retailers' Occupation Tax Act is amended 21 by changing Section 1 as follows: 22 (35 ILCS 120/1) (from Ch. 120, par. 440) 23 Sec. 1. Definitions. "Sale at retail" means any 24 transfer of the ownership of or title to tangible personal 25 property to a purchaser, for the purpose of use or 26 consumption, and not for the purpose of resale in any form as 27 tangible personal property to the extent not first subjected 28 to a use for which it was purchased, for a valuable 29 consideration: Provided that the property purchased is 30 deemed to be purchased for the purpose of resale, despite 31 first being used, to the extent to which it is resold as an 32 ingredient of an intentionally produced product or byproduct SB802 Engrossed -10- LRB9103293PTpk 1 of manufacturing. For this purpose, slag produced as an 2 incident to manufacturing pig iron or steel and sold is 3 considered to be an intentionally produced byproduct of 4 manufacturing. Transactions whereby the possession of the 5 property is transferred but the seller retains the title as 6 security for payment of the selling price shall be deemed to 7 be sales. 8 "Sale at retail" shall be construed to include any 9 transfer of the ownership of or title to tangible personal 10 property to a purchaser, for use or consumption by any other 11 person to whom such purchaser may transfer the tangible 12 personal property without a valuable consideration, and to 13 include any transfer, whether made for or without a valuable 14 consideration, for resale in any form as tangible personal 15 property unless made in compliance with Section 2c of this 16 Act. 17 Sales of tangible personal property, which property, to 18 the extent not first subjected to a use for which it was 19 purchased, as an ingredient or constituent, goes into and 20 forms a part of tangible personal property subsequently the 21 subject of a "Sale at retail", are not sales at retail as 22 defined in this Act: Provided that the property purchased is 23 deemed to be purchased for the purpose of resale, despite 24 first being used, to the extent to which it is resold as an 25 ingredient of an intentionally produced product or byproduct 26 of manufacturing. 27 "Sale at retail" shall be construed to include any 28 Illinois florist's sales transaction in which the purchase 29 order is received in Illinois by a florist and the sale is 30 for use or consumption, but the Illinois florist has a 31 florist in another state deliver the property to the 32 purchaser or the purchaser's donee in such other state. 33 Nonreusable tangible personal property that is used by 34 persons engaged in the business of operating a restaurant, SB802 Engrossed -11- LRB9103293PTpk 1 cafeteria, or drive-in is a sale for resale when it is 2 transferred to customers in the ordinary course of business 3 as part of the sale of food or beverages and is used to 4 deliver, package, or consume food or beverages, regardless of 5 where consumption of the food or beverages occurs. Examples 6 of those items include, but are not limited to nonreusable, 7 paper and plastic cups, plates, baskets, boxes, sleeves, 8 buckets or other containers, utensils, straws, placemats, 9 napkins, doggie bags, and wrapping or packaging materials 10 that are transferred to customers as part of the sale of food 11 or beverages in the ordinary course of business. 12 The purchase, employment and transfer of such tangible 13 personal property as newsprint and ink for the primary 14 purpose of conveying news (with or without other information) 15 is not a purchase, use or sale of tangible personal property. 16 A person whose activities are organized and conducted 17 primarily as a not-for-profit service enterprise, and who 18 engages in selling tangible personal property at retail 19 (whether to the public or merely to members and their guests) 20 is engaged in the business of selling tangible personal 21 property at retail with respect to such transactions, 22 excepting only a person organized and operated exclusively 23 for charitable, religious or educational purposes either (1), 24 to the extent of sales by such person to its members, 25 students, patients or inmates of tangible personal property 26 to be used primarily for the purposes of such person, or (2), 27 to the extent of sales by such person of tangible personal 28 property which is not sold or offered for sale by persons 29 organized for profit. The selling of school books and school 30 supplies by schools at retail to students is not "primarily 31 for the purposes of" the school which does such selling. The 32 provisions of this paragraph shall not apply to nor subject 33 to taxation occasional dinners, socials or similar activities 34 of a person organized and operated exclusively for SB802 Engrossed -12- LRB9103293PTpk 1 charitable, religious or educational purposes, whether or not 2 such activities are open to the public. 3 A person who is the recipient of a grant or contract 4 under Title VII of the Older Americans Act of 1965 (P.L. 5 92-258) and serves meals to participants in the federal 6 Nutrition Program for the Elderly in return for contributions 7 established in amount by the individual participant pursuant 8 to a schedule of suggested fees as provided for in the 9 federal Act is not engaged in the business of selling 10 tangible personal property at retail with respect to such 11 transactions. 12 "Sale at retail" does not include a sale or transfer of 13 tangible personal property to a multistate taxpayer who is 14 engaged in centralized purchasing activities in Illinois if 15 the purchaser, upon receipt of the tangible personal property 16 in Illinois, will temporarily store the property in Illinois 17 prior to transferring the property to an out-of-state 18 location for use solely outside of this State, never to be 19 returned to this State for use or consumption. For the 20 purposes of this paragraph, a "multistate taxpayer" is a 21 taxpayer registered to collect or remit a sales, use, or 22 occupation tax in a state or states other than Illinois. A 23 taxpayer engaged in "centralized purchasing activities" is a 24 multistate taxpayer who purchases tangible personal property 25 in bulk for the common use or consumption of its multiple 26 business locations both within and outside Illinois. 27 Tangible personal property acquired by a registered 28 multistate taxpayer engaged in centralized purchasing 29 activities in this State is "temporarily stored" in this 30 State if it is received in this State from an Illinois 31 registered retailer and subsequently transferred for use to 32 another state without alteration or, if altered by 33 converting, fabricating, manufacturing, printing, processing, 34 or shaping, is used solely outside this State by the SB802 Engrossed -13- LRB9103293PTpk 1 registered multistate taxpayer. 2 "Purchaser" means anyone who, through a sale at retail, 3 acquires the ownership of or title to tangible personal 4 property for a valuable consideration. 5 "Reseller of motor fuel" means any person engaged in the 6 business of selling or delivering or transferring title of 7 motor fuel to another person other than for use or 8 consumption. No person shall act as a reseller of motor fuel 9 within this State without first being registered as a 10 reseller pursuant to Section 2c or a retailer pursuant to 11 Section 2a. 12 "Selling price" or the "amount of sale" means the 13 consideration for a sale valued in money whether received in 14 money or otherwise, including cash, credits, property, other 15 than as hereinafter provided, and services, but not including 16 the value of or credit given for traded-in tangible personal 17 property where the item that is traded-in is of like kind and 18 character as that which is being sold, and shall be 19 determined without any deduction on account of the cost of 20 the property sold, the cost of materials used, labor or 21 service cost or any other expense whatsoever, but does not 22 include charges that are added to prices by sellers on 23 account of the seller's tax liability under this Act, or on 24 account of the seller's duty to collect, from the purchaser, 25 the tax that is imposed by the Use Tax Act, or on account of 26 the seller's tax liability under Section 8-11-1 of the 27 Illinois Municipal Code, as heretofore and hereafter amended, 28 or on account of the seller's tax liability under the County 29 Retailers' Occupation Tax Act, or on account of the seller's 30 tax liability under the Home Rule Municipal Soft Drink 31 Retailers' Occupation Tax, or on account of the seller's tax 32 liability under any tax imposed under the "Regional 33 Transportation Authority Act", approved December 12, 1973. 34 Effective December 1, 1985, "selling price" shall include SB802 Engrossed -14- LRB9103293PTpk 1 charges that are added to prices by sellers on account of the 2 seller's tax liability under the Cigarette Tax Act, on 3 account of the sellers' duty to collect, from the purchaser, 4 the tax imposed under the Cigarette Use Tax Act, and on 5 account of the seller's duty to collect, from the purchaser, 6 any cigarette tax imposed by a home rule unit. 7 The phrase "like kind and character" shall be liberally 8 construed (including but not limited to any form of motor 9 vehicle for any form of motor vehicle, or any kind of farm or 10 agricultural implement for any other kind of farm or 11 agricultural implement), while not including a kind of item 12 which, if sold at retail by that retailer, would be exempt 13 from retailers' occupation tax and use tax as an isolated or 14 occasional sale. 15 "Gross receipts" from the sales of tangible personal 16 property at retail means the total selling price or the 17 amount of such sales, as hereinbefore defined. In the case 18 of charge and time sales, the amount thereof shall be 19 included only as and when payments are received by the 20 seller. Receipts or other consideration derived by a seller 21 from the sale, transfer or assignment of accounts receivable 22 to a wholly owned subsidiary will not be deemed payments 23 prior to the time the purchaser makes payment on such 24 accounts. 25 "Department" means the Department of Revenue. 26 "Person" means any natural individual, firm, partnership, 27 association, joint stock company, joint adventure, public or 28 private corporation, limited liability company, or a 29 receiver, executor, trustee, guardian or other representative 30 appointed by order of any court. 31 The isolated or occasional sale of tangible personal 32 property at retail by a person who does not hold himself out 33 as being engaged (or who does not habitually engage) in 34 selling such tangible personal property at retail, or a sale SB802 Engrossed -15- LRB9103293PTpk 1 through a bulk vending machine, does not constitute engaging 2 in a business of selling such tangible personal property at 3 retail within the meaning of this Act; provided that any 4 person who is engaged in a business which is not subject to 5 the tax imposed by this Act because of involving the sale of 6 or a contract to sell real estate or a construction contract 7 to improve real estate or a construction contract to 8 engineer, install, and maintain an integrated system of 9 products, but who, in the course of conducting such business, 10 transfers tangible personal property to users or consumers in 11 the finished form in which it was purchased, and which does 12 not become real estate or was not engineered and installed, 13 under any provision of a construction contract or real estate 14 sale or real estate sales agreement entered into with some 15 other person arising out of or because of such nontaxable 16 business, is engaged in the business of selling tangible 17 personal property at retail to the extent of the value of the 18 tangible personal property so transferred. If, in such a 19 transaction, a separate charge is made for the tangible 20 personal property so transferred, the value of such property, 21 for the purpose of this Act, shall be the amount so 22 separately charged, but not less than the cost of such 23 property to the transferor; if no separate charge is made, 24 the value of such property, for the purposes of this Act, is 25 the cost to the transferor of such tangible personal 26 property. Construction contracts for the improvement of real 27 estate consisting of engineering, installation, and 28 maintenance of voice, data, video, security, and all 29 telecommunication systems do not constitute engaging in a 30 business of selling tangible personal property at retail 31 within the meaning of this Act if they are sold at one 32 specified contract price. 33 A person who holds himself or herself out as being 34 engaged (or who habitually engages) in selling tangible SB802 Engrossed -16- LRB9103293PTpk 1 personal property at retail is a person engaged in the 2 business of selling tangible personal property at retail 3 hereunder with respect to such sales (and not primarily in a 4 service occupation) notwithstanding the fact that such person 5 designs and produces such tangible personal property on 6 special order for the purchaser and in such a way as to 7 render the property of value only to such purchaser, if such 8 tangible personal property so produced on special order 9 serves substantially the same function as stock or standard 10 items of tangible personal property that are sold at retail. 11 Persons who engage in the business of transferring 12 tangible personal property upon the redemption of trading 13 stamps are engaged in the business of selling such property 14 at retail and shall be liable for and shall pay the tax 15 imposed by this Act on the basis of the retail value of the 16 property transferred upon redemption of such stamps. 17 "Bulk vending machine" means a nonelectrically operated 18 vending machine, containing unsorted confections, nuts or 19 other merchandise which, when a coin of a denomination not 20 larger than one cent is inserted, are dispensed in equal 21 portions, at random and without selection by the customer. 22 (Source: P.A. 90-289, eff. 8-1-97.)