SB2881 EngrossedLRB100 19062 HLH 34317 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
53-5.5, 3-10, and 9 as follows:
 
6    (35 ILCS 105/3-5.5)
7    Sec. 3-5.5. Food and drugs sold by not-for-profit
8organizations; exemption. The Department shall not collect the
91% tax imposed on food for human consumption that is to be
10consumed off the premises where it is sold (other than
11alcoholic beverages, soft drinks, and food that has been
12prepared for immediate consumption) and prescription and
13nonprescription medicines, drugs, medical appliances, female
14and male condoms, incontinence products, diapers, baby wipes,
15and insulin, urine testing materials, syringes, and needles
16used by diabetics, for human use from any not-for-profit
17organization, that sells food in a food distribution program at
18a price below the retail cost of the food to purchasers who, as
19a condition of participation in the program, are required to
20perform community service, located in a county or municipality
21that notifies the Department, in writing, that the county or
22municipality does not want the tax to be collected from any of
23such organizations located in the county or municipality.

 

 

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1(Source: P.A. 88-374.)
 
2    (35 ILCS 105/3-10)
3    Sec. 3-10. Rate of tax. Unless otherwise provided in this
4Section, the tax imposed by this Act is at the rate of 6.25% of
5either the selling price or the fair market value, if any, of
6the tangible personal property. In all cases where property
7functionally used or consumed is the same as the property that
8was purchased at retail, then the tax is imposed on the selling
9price of the property. In all cases where property functionally
10used or consumed is a by-product or waste product that has been
11refined, manufactured, or produced from property purchased at
12retail, then the tax is imposed on the lower of the fair market
13value, if any, of the specific property so used in this State
14or on the selling price of the property purchased at retail.
15For purposes of this Section "fair market value" means the
16price at which property would change hands between a willing
17buyer and a willing seller, neither being under any compulsion
18to buy or sell and both having reasonable knowledge of the
19relevant facts. The fair market value shall be established by
20Illinois sales by the taxpayer of the same property as that
21functionally used or consumed, or if there are no such sales by
22the taxpayer, then comparable sales or purchases of property of
23like kind and character in Illinois.
24    Beginning on July 1, 2000 and through December 31, 2000,
25with respect to motor fuel, as defined in Section 1.1 of the

 

 

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1Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
2the Use Tax Act, the tax is imposed at the rate of 1.25%.
3    Beginning on August 6, 2010 through August 15, 2010, with
4respect to sales tax holiday items as defined in Section 3-6 of
5this Act, the tax is imposed at the rate of 1.25%.
6    With respect to gasohol, the tax imposed by this Act
7applies to (i) 70% of the proceeds of sales made on or after
8January 1, 1990, and before July 1, 2003, (ii) 80% of the
9proceeds of sales made on or after July 1, 2003 and on or
10before July 1, 2017, and (iii) 100% of the proceeds of sales
11made thereafter. If, at any time, however, the tax under this
12Act on sales of gasohol is imposed at the rate of 1.25%, then
13the tax imposed by this Act applies to 100% of the proceeds of
14sales of gasohol made during that time.
15    With respect to majority blended ethanol fuel, the tax
16imposed by this Act does not apply to the proceeds of sales
17made on or after July 1, 2003 and on or before December 31,
182023 but applies to 100% of the proceeds of sales made
19thereafter.
20    With respect to biodiesel blends with no less than 1% and
21no more than 10% biodiesel, the tax imposed by this Act applies
22to (i) 80% of the proceeds of sales made on or after July 1,
232003 and on or before December 31, 2018 and (ii) 100% of the
24proceeds of sales made thereafter. If, at any time, however,
25the tax under this Act on sales of biodiesel blends with no
26less than 1% and no more than 10% biodiesel is imposed at the

 

 

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1rate of 1.25%, then the tax imposed by this Act applies to 100%
2of the proceeds of sales of biodiesel blends with no less than
31% and no more than 10% biodiesel made during that time.
4    With respect to 100% biodiesel and biodiesel blends with
5more than 10% but no more than 99% biodiesel, the tax imposed
6by this Act does not apply to the proceeds of sales made on or
7after July 1, 2003 and on or before December 31, 2023 but
8applies to 100% of the proceeds of sales made thereafter.
9    With respect to food for human consumption that is to be
10consumed off the premises where it is sold (other than
11alcoholic beverages, soft drinks, and food that has been
12prepared for immediate consumption) and prescription and
13nonprescription medicines, drugs, medical appliances, female
14and male condoms, incontinence products, diapers, baby wipes,
15products classified as Class III medical devices by the United
16States Food and Drug Administration that are used for cancer
17treatment pursuant to a prescription, as well as any
18accessories and components related to those devices,
19modifications to a motor vehicle for the purpose of rendering
20it usable by a person with a disability, and insulin, urine
21testing materials, syringes, and needles used by diabetics, for
22human use, the tax is imposed at the rate of 1%. For the
23purposes of this Section, until September 1, 2009: the term
24"soft drinks" means any complete, finished, ready-to-use,
25non-alcoholic drink, whether carbonated or not, including but
26not limited to soda water, cola, fruit juice, vegetable juice,

 

 

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

 

 

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

 

 

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1    Beginning on the effective date of this amendatory Act of
2the 98th General Assembly, "prescription and nonprescription
3medicines and drugs" includes medical cannabis purchased from a
4registered dispensing organization under the Compassionate Use
5of Medical Cannabis Pilot Program Act.
6    If the property that is purchased at retail from a retailer
7is acquired outside Illinois and used outside Illinois before
8being brought to Illinois for use here and is taxable under
9this Act, the "selling price" on which the tax is computed
10shall be reduced by an amount that represents a reasonable
11allowance for depreciation for the period of prior out-of-state
12use.
13(Source: P.A. 99-143, eff. 7-27-15; 99-858, eff. 8-19-16;
14100-22, eff. 7-6-17.)
 
15    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
16    (Text of Section before amendment by P.A. 100-363)
17    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
18and trailers that are required to be registered with an agency
19of this State, each retailer required or authorized to collect
20the tax imposed by this Act shall pay to the Department the
21amount of such tax (except as otherwise provided) at the time
22when he is required to file his return for the period during
23which such tax was collected, less a discount of 2.1% prior to
24January 1, 1990, and 1.75% on and after January 1, 1990, or $5
25per calendar year, whichever is greater, which is allowed to

 

 

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

 

 

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1period.
2    Except as provided in this Section, on or before the
3twentieth day of each calendar month, such retailer shall file
4a return for the preceding calendar month. Such return shall be
5filed on forms prescribed by the Department and shall furnish
6such information as the Department may reasonably require. On
7and after January 1, 2018, except for returns for motor
8vehicles, watercraft, aircraft, and trailers that are required
9to be registered with an agency of this State, with respect to
10retailers whose annual gross receipts average $20,000 or more,
11all returns required to be filed pursuant to this Act shall be
12filed electronically. Retailers who demonstrate that they do
13not have access to the Internet or demonstrate hardship in
14filing electronically may petition the Department to waive the
15electronic filing requirement.
16    The Department may require returns to be filed on a
17quarterly basis. If so required, a return for each calendar
18quarter shall be filed on or before the twentieth day of the
19calendar month following the end of such calendar quarter. The
20taxpayer shall also file a return with the Department for each
21of the first two months of each calendar quarter, on or before
22the twentieth day of the following calendar month, stating:
23        1. The name of the seller;
24        2. The address of the principal place of business from
25    which he engages in the business of selling tangible
26    personal property at retail in this State;

 

 

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1        3. The total amount of taxable receipts received by him
2    during the preceding calendar month from sales of tangible
3    personal property by him during such preceding calendar
4    month, including receipts from charge and time sales, but
5    less all deductions allowed 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    Beginning October 1, 1993, a taxpayer who has an average
17monthly tax liability of $150,000 or more shall make all
18payments required by rules of the Department by electronic
19funds transfer. Beginning October 1, 1994, a taxpayer who has
20an average monthly tax liability of $100,000 or more shall make
21all payments required by rules of the Department by electronic
22funds transfer. Beginning October 1, 1995, a taxpayer who has
23an average monthly tax liability of $50,000 or more shall make
24all payments required by rules of the Department by electronic
25funds transfer. Beginning October 1, 2000, a taxpayer who has
26an annual tax liability of $200,000 or more shall make all

 

 

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

 

 

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1    The Department shall adopt such rules as are necessary to
2effectuate a program of electronic funds transfer and the
3requirements of this Section.
4    Before October 1, 2000, if the taxpayer's average monthly
5tax liability to the Department under this Act, the Retailers'
6Occupation Tax Act, the Service Occupation Tax Act, the Service
7Use Tax Act was $10,000 or more during the preceding 4 complete
8calendar quarters, he shall file a return with the Department
9each month by the 20th day of the month next following the
10month during which such tax liability is incurred and shall
11make payments to the Department on or before the 7th, 15th,
1222nd and last day of the month during which such liability is
13incurred. On and after October 1, 2000, if the taxpayer's
14average monthly tax liability to the Department under this Act,
15the Retailers' Occupation Tax Act, the Service Occupation Tax
16Act, and the Service Use Tax Act was $20,000 or more during the
17preceding 4 complete calendar quarters, he shall file a return
18with the Department each month by the 20th day of the month
19next following the month during which such tax liability is
20incurred and shall make payment to the Department on or before
21the 7th, 15th, 22nd and last day of the month during which such
22liability is incurred. If the month during which such tax
23liability is incurred began prior to January 1, 1985, each
24payment shall be in an amount equal to 1/4 of the taxpayer's
25actual liability for the month or an amount set by the
26Department not to exceed 1/4 of the average monthly liability

 

 

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1of the taxpayer to the Department for the preceding 4 complete
2calendar quarters (excluding the month of highest liability and
3the month of lowest liability in such 4 quarter period). If the
4month during which such tax liability is incurred begins on or
5after January 1, 1985, and prior to January 1, 1987, each
6payment shall be in an amount equal to 22.5% of the taxpayer's
7actual liability for the month or 27.5% of the taxpayer's
8liability for the same calendar month of the preceding year. If
9the month during which such tax liability is incurred begins on
10or after January 1, 1987, and prior to January 1, 1988, each
11payment shall be in an amount equal to 22.5% of the taxpayer's
12actual liability for the month or 26.25% of the taxpayer's
13liability for the same calendar month of the preceding year. If
14the month during which such tax liability is incurred begins on
15or after January 1, 1988, and prior to January 1, 1989, or
16begins on or after January 1, 1996, each payment shall be in an
17amount equal to 22.5% of the taxpayer's actual liability for
18the month or 25% of the taxpayer's liability for the same
19calendar month of the preceding year. If the month during which
20such tax liability is incurred begins on or after January 1,
211989, and prior to January 1, 1996, each payment shall be in an
22amount equal to 22.5% of the taxpayer's actual liability for
23the month or 25% of the taxpayer's liability for the same
24calendar month of the preceding year or 100% of the taxpayer's
25actual liability for the quarter monthly reporting period. The
26amount of such quarter monthly payments shall be credited

 

 

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

 

 

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1substantial change in the taxpayer's business has occurred
2which causes the taxpayer to anticipate that his average
3monthly tax liability for the reasonably foreseeable future
4will fall below the $20,000 threshold stated above, then such
5taxpayer may petition the Department for a change in such
6taxpayer's reporting status. The Department shall change such
7taxpayer's reporting status unless it finds that such change is
8seasonal in nature and not likely to be long term. If any such
9quarter monthly payment is not paid at the time or in the
10amount required by this Section, then the taxpayer shall be
11liable for penalties and interest on the difference between the
12minimum amount due and the amount of such quarter monthly
13payment actually and timely paid, except insofar as the
14taxpayer has previously made payments for that month to the
15Department in excess of the minimum payments previously due as
16provided in this Section. The Department shall make reasonable
17rules and regulations to govern the quarter monthly payment
18amount and quarter monthly payment dates for taxpayers who file
19on other than a calendar monthly basis.
20    If any such payment provided for in this Section exceeds
21the taxpayer's liabilities under this Act, the Retailers'
22Occupation Tax Act, the Service Occupation Tax Act and the
23Service Use Tax Act, as shown by an original monthly return,
24the Department shall issue to the taxpayer a credit memorandum
25no later than 30 days after the date of payment, which
26memorandum may be submitted by the taxpayer to the Department

 

 

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1in payment of tax liability subsequently to be remitted by the
2taxpayer to the Department or be assigned by the taxpayer to a
3similar taxpayer under this Act, the Retailers' Occupation Tax
4Act, the Service Occupation Tax Act or the Service Use Tax Act,
5in accordance with reasonable rules and regulations to be
6prescribed by the Department, except that if such excess
7payment is shown on an original monthly return and is made
8after December 31, 1986, no credit memorandum shall be issued,
9unless requested by the taxpayer. If no such request is made,
10the taxpayer may credit such excess payment against tax
11liability subsequently to be remitted by the taxpayer to the
12Department under this Act, the Retailers' Occupation Tax Act,
13the Service Occupation Tax Act or the Service Use Tax Act, in
14accordance with reasonable rules and regulations prescribed by
15the Department. If the Department subsequently determines that
16all or any part of the credit taken was not actually due to the
17taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
18be reduced by 2.1% or 1.75% of the difference between the
19credit taken and that actually due, and the taxpayer shall be
20liable for penalties and interest on such difference.
21    If the retailer is otherwise required to file a monthly
22return and if the retailer's average monthly tax liability to
23the Department does not exceed $200, the Department may
24authorize his returns to be filed on a quarter annual basis,
25with the return for January, February, and March of a given
26year being due by April 20 of such year; with the return for

 

 

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

 

 

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1separate return for each such item of tangible personal
2property which the retailer sells, except that if, in the same
3transaction, (i) a retailer of aircraft, watercraft, motor
4vehicles or trailers transfers more than one aircraft,
5watercraft, motor vehicle or trailer to another aircraft,
6watercraft, motor vehicle or trailer retailer for the purpose
7of resale or (ii) a retailer of aircraft, watercraft, motor
8vehicles, or trailers transfers more than one aircraft,
9watercraft, motor vehicle, or trailer to a purchaser for use as
10a qualifying rolling stock as provided in Section 3-55 of this
11Act, then that seller may report the transfer of all the
12aircraft, watercraft, motor vehicles or trailers involved in
13that transaction to the Department on the same uniform
14invoice-transaction reporting return form. For purposes of
15this Section, "watercraft" means a Class 2, Class 3, or Class 4
16watercraft as defined in Section 3-2 of the Boat Registration
17and Safety Act, a personal watercraft, or any boat equipped
18with an inboard motor.
19    The transaction reporting return in the case of motor
20vehicles or trailers that are required to be registered with an
21agency of this State, shall be the same document as the Uniform
22Invoice referred to in Section 5-402 of the Illinois Vehicle
23Code and must show the name and address of the seller; the name
24and address of the purchaser; the amount of the selling price
25including the amount allowed by the retailer for traded-in
26property, if any; the amount allowed by the retailer for the

 

 

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

 

 

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

 

 

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1certificate or other evidence of title or registration to such
2tangible personal property.
3    No retailer's failure or refusal to remit tax under this
4Act precludes a user, who has paid the proper tax to the
5retailer, from obtaining his certificate of title or other
6evidence of title or registration (if titling or registration
7is required) upon satisfying the Department that such user has
8paid the proper tax (if tax is due) to the retailer. The
9Department shall adopt appropriate rules to carry out the
10mandate of this paragraph.
11    If the user who would otherwise pay tax to the retailer
12wants the transaction reporting return filed and the payment of
13tax or proof of exemption made to the Department before the
14retailer is willing to take these actions and such user has not
15paid the tax to the retailer, such user may certify to the fact
16of such delay by the retailer, and may (upon the Department
17being satisfied of the truth of such certification) transmit
18the information required by the transaction reporting return
19and the remittance for tax or proof of exemption directly to
20the Department and obtain his tax receipt or exemption
21determination, in which event the transaction reporting return
22and tax remittance (if a tax payment was required) shall be
23credited by the Department to the proper retailer's account
24with the Department, but without the 2.1% or 1.75% discount
25provided for in this Section being allowed. When the user pays
26the tax directly to the Department, he shall pay the tax in the

 

 

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1same amount and in the same form in which it would be remitted
2if the tax had been remitted to the Department by the retailer.
3    Where a retailer collects the tax with respect to the
4selling price of tangible personal property which he sells and
5the purchaser thereafter returns such tangible personal
6property and the retailer refunds the selling price thereof to
7the purchaser, such retailer shall also refund, to the
8purchaser, the tax so collected from the purchaser. When filing
9his return for the period in which he refunds such tax to the
10purchaser, the retailer may deduct the amount of the tax so
11refunded by him to the purchaser from any other use tax which
12such retailer may be required to pay or remit to the
13Department, as shown by such return, if the amount of the tax
14to be deducted was previously remitted to the Department by
15such retailer. If the retailer has not previously remitted the
16amount of such tax to the Department, he is entitled to no
17deduction under this Act upon refunding such tax to the
18purchaser.
19    Any retailer filing a return under this Section shall also
20include (for the purpose of paying tax thereon) the total tax
21covered by such return upon the selling price of tangible
22personal property purchased by him at retail from a retailer,
23but as to which the tax imposed by this Act was not collected
24from the retailer filing such return, and such retailer shall
25remit the amount of such tax to the Department when filing such
26return.

 

 

SB2881 Engrossed- 23 -LRB100 19062 HLH 34317 b

1    If experience indicates such action to be practicable, the
2Department may prescribe and furnish a combination or joint
3return which will enable retailers, who are required to file
4returns hereunder and also under the Retailers' Occupation Tax
5Act, to furnish all the return information required by both
6Acts on the one form.
7    Where the retailer has more than one business registered
8with the Department under separate registration under this Act,
9such retailer may not file each return that is due as a single
10return covering all such registered businesses, but shall file
11separate returns for each such registered business.
12    Beginning January 1, 1990, each month the Department shall
13pay into the State and Local Sales Tax Reform Fund, a special
14fund in the State Treasury which is hereby created, the net
15revenue realized for the preceding month from the 1% tax on
16sales of food for human consumption which is to be consumed off
17the premises where it is sold (other than alcoholic beverages,
18soft drinks and food which has been prepared for immediate
19consumption) and prescription and nonprescription medicines,
20drugs, medical appliances, female and male condoms,
21incontinence products, diapers, baby wipes, products
22classified as Class III medical devices by the United States
23Food and Drug Administration that are used for cancer treatment
24pursuant to a prescription, as well as any accessories and
25components related to those devices, and insulin, urine testing
26materials, syringes and needles used by diabetics.

 

 

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1    Beginning January 1, 1990, each month the Department shall
2pay into the County and Mass Transit District Fund 4% of the
3net revenue realized for the preceding month from the 6.25%
4general rate on the selling price of tangible personal property
5which is purchased outside Illinois at retail from a retailer
6and which is titled or registered by an agency of this State's
7government.
8    Beginning January 1, 1990, each month the Department shall
9pay into the State and Local Sales Tax Reform Fund, a special
10fund in the State Treasury, 20% of the net revenue realized for
11the preceding month from the 6.25% general rate on the selling
12price of tangible personal property, other than tangible
13personal property which is purchased outside Illinois at retail
14from a retailer and which is titled or registered by an agency
15of this State's government.
16    Beginning August 1, 2000, each month the Department shall
17pay into the State and Local Sales Tax Reform Fund 100% of the
18net revenue realized for the preceding month from the 1.25%
19rate on the selling price of motor fuel and gasohol. Beginning
20September 1, 2010, each month the Department shall pay into the
21State and Local Sales Tax Reform Fund 100% of the net revenue
22realized for the preceding month from the 1.25% rate on the
23selling price of sales tax holiday items.
24    Beginning January 1, 1990, each month the Department shall
25pay into the Local Government Tax Fund 16% of the net revenue
26realized for the preceding month from the 6.25% general rate on

 

 

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1the selling price of tangible personal property which is
2purchased outside Illinois at retail from a retailer and which
3is titled or registered by an agency of this State's
4government.
5    Beginning October 1, 2009, each month the Department shall
6pay into the Capital Projects Fund an amount that is equal to
7an amount estimated by the Department to represent 80% of the
8net revenue realized for the preceding month from the sale of
9candy, grooming and hygiene products, and soft drinks that had
10been taxed at a rate of 1% prior to September 1, 2009 but that
11are now taxed at 6.25%.
12    Beginning July 1, 2011, each month the Department shall pay
13into the Clean Air Act Permit Fund 80% of the net revenue
14realized for the preceding month from the 6.25% general rate on
15the selling price of sorbents used in Illinois in the process
16of sorbent injection as used to comply with the Environmental
17Protection Act or the federal Clean Air Act, but the total
18payment into the Clean Air Act Permit Fund under this Act and
19the Retailers' Occupation Tax Act shall not exceed $2,000,000
20in any fiscal year.
21    Beginning July 1, 2013, each month the Department shall pay
22into the Underground Storage Tank Fund from the proceeds
23collected under this Act, the Service Use Tax Act, the Service
24Occupation Tax Act, and the Retailers' Occupation Tax Act an
25amount equal to the average monthly deficit in the Underground
26Storage Tank Fund during the prior year, as certified annually

 

 

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1by the Illinois Environmental Protection Agency, but the total
2payment into the Underground Storage Tank Fund under this Act,
3the Service Use Tax Act, the Service Occupation Tax Act, and
4the Retailers' Occupation Tax Act shall not exceed $18,000,000
5in any State fiscal year. As used in this paragraph, the
6"average monthly deficit" shall be equal to the difference
7between the average monthly claims for payment by the fund and
8the average monthly revenues deposited into the fund, excluding
9payments made pursuant to this paragraph.
10    Beginning July 1, 2015, of the remainder of the moneys
11received by the Department under this Act, the Service Use Tax
12Act, the Service Occupation Tax Act, and the Retailers'
13Occupation Tax Act, each month the Department shall deposit
14$500,000 into the State Crime Laboratory Fund.
15    Of the remainder of the moneys received by the Department
16pursuant to this Act, (a) 1.75% thereof shall be paid into the
17Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
18and after July 1, 1989, 3.8% thereof shall be paid into the
19Build Illinois Fund; provided, however, that if in any fiscal
20year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
21may be, of the moneys received by the Department and required
22to be paid into the Build Illinois Fund pursuant to Section 3
23of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
24Act, Section 9 of the Service Use Tax Act, and Section 9 of the
25Service Occupation Tax Act, such Acts being hereinafter called
26the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case

 

 

SB2881 Engrossed- 27 -LRB100 19062 HLH 34317 b

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

 

 

SB2881 Engrossed- 28 -LRB100 19062 HLH 34317 b

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

 

 

SB2881 Engrossed- 29 -LRB100 19062 HLH 34317 b

1set forth in Section 12 of the Build Illinois Bond Act.
2    Subject to payment of amounts into the Build Illinois Fund
3as provided in the preceding paragraph or in any amendment
4thereto hereafter enacted, the following specified monthly
5installment of the amount requested in the certificate of the
6Chairman of the Metropolitan Pier and Exposition Authority
7provided under Section 8.25f of the State Finance Act, but not
8in excess of the sums designated as "Total Deposit", shall be
9deposited in the aggregate from collections under Section 9 of
10the Use Tax Act, Section 9 of the Service Use Tax Act, Section
119 of the Service Occupation Tax Act, and Section 3 of the
12Retailers' Occupation Tax Act into the McCormick Place
13Expansion Project Fund in the specified fiscal years.
14Fiscal YearTotal Deposit
151993         $0
161994 53,000,000
171995 58,000,000
181996 61,000,000
191997 64,000,000
201998 68,000,000
211999 71,000,000
222000 75,000,000
232001 80,000,000
242002 93,000,000
252003 99,000,000
262004103,000,000

 

 

SB2881 Engrossed- 30 -LRB100 19062 HLH 34317 b

12005108,000,000
22006113,000,000
32007119,000,000
42008126,000,000
52009132,000,000
62010139,000,000
72011146,000,000
82012153,000,000
92013161,000,000
102014170,000,000
112015179,000,000
122016189,000,000
132017199,000,000
142018210,000,000
152019221,000,000
162020233,000,000
172021246,000,000
182022260,000,000
192023275,000,000
202024 275,000,000
212025 275,000,000
222026 279,000,000
232027 292,000,000
242028 307,000,000
252029 322,000,000
262030 338,000,000

 

 

SB2881 Engrossed- 31 -LRB100 19062 HLH 34317 b

12031 350,000,000
22032 350,000,000
3and
4each fiscal year
5thereafter that bonds
6are outstanding under
7Section 13.2 of the
8Metropolitan Pier and
9Exposition Authority Act,
10but not after fiscal year 2060.
11    Beginning July 20, 1993 and in each month of each fiscal
12year thereafter, one-eighth of the amount requested in the
13certificate of the Chairman of the Metropolitan Pier and
14Exposition Authority for that fiscal year, less the amount
15deposited into the McCormick Place Expansion Project Fund by
16the State Treasurer in the respective month under subsection
17(g) of Section 13 of the Metropolitan Pier and Exposition
18Authority Act, plus cumulative deficiencies in the deposits
19required under this Section for previous months and years,
20shall be deposited into the McCormick Place Expansion Project
21Fund, until the full amount requested for the fiscal year, but
22not in excess of the amount specified above as "Total Deposit",
23has been deposited.
24    Subject to payment of amounts into the Build Illinois Fund
25and the McCormick Place Expansion Project Fund pursuant to the
26preceding paragraphs or in any amendments thereto hereafter

 

 

SB2881 Engrossed- 32 -LRB100 19062 HLH 34317 b

1enacted, beginning July 1, 1993 and ending on September 30,
22013, the Department shall each month pay into the Illinois Tax
3Increment Fund 0.27% of 80% of the net revenue realized for the
4preceding month from the 6.25% general rate on the selling
5price of tangible personal property.
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 with the receipt of the first report of
10taxes paid by an eligible business and continuing for a 25-year
11period, the Department shall each month pay into the Energy
12Infrastructure Fund 80% of the net revenue realized from the
136.25% general rate on the selling price of Illinois-mined coal
14that was sold to an eligible business. For purposes of this
15paragraph, the term "eligible business" means a new electric
16generating facility certified pursuant to Section 605-332 of
17the Department of Commerce and Economic Opportunity Law of the
18Civil Administrative Code of Illinois.
19    Subject to payment of amounts into the Build Illinois Fund,
20the McCormick Place Expansion Project Fund, the Illinois Tax
21Increment Fund, and the Energy Infrastructure Fund pursuant to
22the preceding paragraphs or in any amendments to this Section
23hereafter enacted, beginning on the first day of the first
24calendar month to occur on or after August 26, 2014 (the
25effective date of Public Act 98-1098), each month, from the
26collections made under Section 9 of the Use Tax Act, Section 9

 

 

SB2881 Engrossed- 33 -LRB100 19062 HLH 34317 b

1of the Service Use Tax Act, Section 9 of the Service Occupation
2Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
3the Department shall pay into the Tax Compliance and
4Administration Fund, to be used, subject to appropriation, to
5fund additional auditors and compliance personnel at the
6Department of Revenue, an amount equal to 1/12 of 5% of 80% of
7the cash receipts collected during the preceding fiscal year by
8the Audit Bureau of the Department under the Use Tax Act, the
9Service Use Tax Act, the Service Occupation Tax Act, the
10Retailers' Occupation Tax Act, and associated local occupation
11and use taxes administered by the Department.
12    Of the remainder of the moneys received by the Department
13pursuant to this Act, 75% thereof shall be paid into the State
14Treasury and 25% shall be reserved in a special account and
15used only for the transfer to the Common School Fund as part of
16the monthly transfer from the General Revenue Fund in
17accordance with Section 8a of the State Finance Act.
18    As soon as possible after the first day of each month, upon
19certification of the Department of Revenue, the Comptroller
20shall order transferred and the Treasurer shall transfer from
21the General Revenue Fund to the Motor Fuel Tax Fund an amount
22equal to 1.7% of 80% of the net revenue realized under this Act
23for the second preceding month. Beginning April 1, 2000, this
24transfer is no longer required and shall not be made.
25    Net revenue realized for a month shall be the revenue
26collected by the State pursuant to this Act, less the amount

 

 

SB2881 Engrossed- 34 -LRB100 19062 HLH 34317 b

1paid out during that month as refunds to taxpayers for
2overpayment of liability.
3    For greater simplicity of administration, manufacturers,
4importers and wholesalers whose products are sold at retail in
5Illinois by numerous retailers, and who wish to do so, may
6assume the responsibility for accounting and paying to the
7Department all tax accruing under this Act with respect to such
8sales, if the retailers who are affected do not make written
9objection to the Department to this arrangement.
10(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
1199-933, eff. 1-27-17; 100-303, eff. 8-24-17.)
 
12    (Text of Section after amendment by P.A. 100-363)
13    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
14and trailers that are required to be registered with an agency
15of this State, each retailer required or authorized to collect
16the tax imposed by this Act shall pay to the Department the
17amount of such tax (except as otherwise provided) at the time
18when he is required to file his return for the period during
19which such tax was collected, less a discount of 2.1% prior to
20January 1, 1990, and 1.75% on and after January 1, 1990, or $5
21per calendar year, whichever is greater, which is allowed to
22reimburse the retailer for expenses incurred in collecting the
23tax, keeping records, preparing and filing returns, remitting
24the tax and supplying data to the Department on request. In the
25case of retailers who report and pay the tax on a transaction

 

 

SB2881 Engrossed- 35 -LRB100 19062 HLH 34317 b

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

 

 

SB2881 Engrossed- 36 -LRB100 19062 HLH 34317 b

1filed on forms prescribed by the Department and shall furnish
2such information as the Department may reasonably require. On
3and after January 1, 2018, except for returns for motor
4vehicles, watercraft, aircraft, and trailers that are required
5to be registered with an agency of this State, with respect to
6retailers whose annual gross receipts average $20,000 or more,
7all returns required to be filed pursuant to this Act shall be
8filed electronically. Retailers who demonstrate that they do
9not have access to the Internet or demonstrate hardship in
10filing electronically may petition the Department to waive the
11electronic filing requirement.
12    The Department may require returns to be filed on a
13quarterly basis. If so required, a return for each calendar
14quarter shall be filed on or before the twentieth day of the
15calendar month following the end of such calendar quarter. The
16taxpayer shall also file a return with the Department for each
17of the first two months of each calendar quarter, on or before
18the twentieth day of the following calendar month, stating:
19        1. The name of the seller;
20        2. The address of the principal place of business from
21    which he engages in the business of selling tangible
22    personal property at retail in this State;
23        3. The total amount of taxable receipts received by him
24    during the preceding calendar month from sales of tangible
25    personal property by him during such preceding calendar
26    month, including receipts from charge and time sales, but

 

 

SB2881 Engrossed- 37 -LRB100 19062 HLH 34317 b

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

 

 

SB2881 Engrossed- 38 -LRB100 19062 HLH 34317 b

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

 

 

SB2881 Engrossed- 39 -LRB100 19062 HLH 34317 b

1tax liability to the Department under this Act, the Retailers'
2Occupation Tax Act, the Service Occupation Tax Act, the Service
3Use Tax Act was $10,000 or more during the preceding 4 complete
4calendar quarters, he shall file a return with the Department
5each month by the 20th day of the month next following the
6month during which such tax liability is incurred and shall
7make payments to the Department on or before the 7th, 15th,
822nd and last day of the month during which such liability is
9incurred. On and after October 1, 2000, if the taxpayer's
10average monthly tax liability to the Department under this Act,
11the Retailers' Occupation Tax Act, the Service Occupation Tax
12Act, and the Service Use Tax Act was $20,000 or more during the
13preceding 4 complete calendar quarters, he shall file a return
14with the Department each month by the 20th day of the month
15next following the month during which such tax liability is
16incurred and shall make payment to the Department on or before
17the 7th, 15th, 22nd and last day of the month during which such
18liability is incurred. If the month during which such tax
19liability is incurred began prior to January 1, 1985, each
20payment shall be in an amount equal to 1/4 of the taxpayer's
21actual liability for the month or an amount set by the
22Department not to exceed 1/4 of the average monthly liability
23of the taxpayer to the Department for the preceding 4 complete
24calendar quarters (excluding the month of highest liability and
25the month of lowest liability in such 4 quarter period). If the
26month during which such tax liability is incurred begins on or

 

 

SB2881 Engrossed- 40 -LRB100 19062 HLH 34317 b

1after January 1, 1985, and prior to January 1, 1987, each
2payment shall be in an amount equal to 22.5% of the taxpayer's
3actual liability for the month or 27.5% of the taxpayer's
4liability for the same calendar month of the preceding year. If
5the month during which such tax liability is incurred begins on
6or after January 1, 1987, and prior to January 1, 1988, each
7payment shall be in an amount equal to 22.5% of the taxpayer's
8actual liability for the month or 26.25% of the taxpayer's
9liability for the same calendar month of the preceding year. If
10the month during which such tax liability is incurred begins on
11or after January 1, 1988, and prior to January 1, 1989, or
12begins on or after January 1, 1996, each payment shall be in an
13amount equal to 22.5% of the taxpayer's actual liability for
14the month or 25% of the taxpayer's liability for the same
15calendar month of the preceding year. If the month during which
16such tax liability is incurred begins on or after January 1,
171989, and prior to January 1, 1996, each payment shall be in an
18amount equal to 22.5% of the taxpayer's actual liability for
19the month or 25% of the taxpayer's liability for the same
20calendar month of the preceding year or 100% of the taxpayer's
21actual liability for the quarter monthly reporting period. The
22amount of such quarter monthly payments shall be credited
23against the final tax liability of the taxpayer's return for
24that month. Before October 1, 2000, once applicable, the
25requirement of the making of quarter monthly payments to the
26Department shall continue until such taxpayer's average

 

 

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

 

 

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1taxpayer may petition the Department for a change in such
2taxpayer's reporting status. The Department shall change such
3taxpayer's reporting status unless it finds that such change is
4seasonal in nature and not likely to be long term. If any such
5quarter monthly payment is not paid at the time or in the
6amount required by this Section, then the taxpayer shall be
7liable for penalties and interest on the difference between the
8minimum amount due and the amount of such quarter monthly
9payment actually and timely paid, except insofar as the
10taxpayer has previously made payments for that month to the
11Department in excess of the minimum payments previously due as
12provided in this Section. The Department shall make reasonable
13rules and regulations to govern the quarter monthly payment
14amount and quarter monthly payment dates for taxpayers who file
15on other than a calendar monthly basis.
16    If any such payment provided for in this Section exceeds
17the taxpayer's liabilities under this Act, the Retailers'
18Occupation Tax Act, the Service Occupation Tax Act and the
19Service Use Tax Act, as shown by an original monthly return,
20the Department shall issue to the taxpayer a credit memorandum
21no later than 30 days after the date of payment, which
22memorandum may be submitted by the taxpayer to the Department
23in payment of tax liability subsequently to be remitted by the
24taxpayer to the Department or be assigned by the taxpayer to a
25similar taxpayer under this Act, the Retailers' Occupation Tax
26Act, the Service Occupation Tax Act or the Service Use Tax Act,

 

 

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1in accordance with reasonable rules and regulations to be
2prescribed by the Department, except that if such excess
3payment is shown on an original monthly return and is made
4after December 31, 1986, no credit memorandum shall be issued,
5unless requested by the taxpayer. If no such request is made,
6the taxpayer may credit such excess payment against tax
7liability subsequently to be remitted by the taxpayer to the
8Department under this Act, the Retailers' Occupation Tax Act,
9the Service Occupation Tax Act or the Service Use Tax Act, in
10accordance with reasonable rules and regulations prescribed by
11the Department. If the Department subsequently determines that
12all or any part of the credit taken was not actually due to the
13taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
14be reduced by 2.1% or 1.75% of the difference between the
15credit taken and that actually due, and the taxpayer shall be
16liable for penalties and interest on such difference.
17    If the retailer is otherwise required to file a monthly
18return and if the retailer's average monthly tax liability to
19the Department does not exceed $200, the Department may
20authorize his returns to be filed on a quarter annual basis,
21with the return for January, February, and March of a given
22year being due by April 20 of such year; with the return for
23April, May and June of a given year being due by July 20 of such
24year; with the return for July, August and September of a given
25year being due by October 20 of such year, and with the return
26for October, November and December of a given year being due by

 

 

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1January 20 of the following year.
2    If the retailer is otherwise required to file a monthly or
3quarterly return and if the retailer's average monthly tax
4liability to the Department does not exceed $50, the Department
5may authorize his returns to be filed on an annual basis, with
6the return for a given year being due by January 20 of the
7following year.
8    Such quarter annual and annual returns, as to form and
9substance, shall be subject to the same requirements as monthly
10returns.
11    Notwithstanding any other provision in this Act concerning
12the time within which a retailer may file his return, in the
13case of any retailer who ceases to engage in a kind of business
14which makes him responsible for filing returns under this Act,
15such retailer shall file a final return under this Act with the
16Department not more than one month after discontinuing such
17business.
18    In addition, with respect to motor vehicles, watercraft,
19aircraft, and trailers that are required to be registered with
20an agency of this State, every retailer selling this kind of
21tangible personal property shall file, with the Department,
22upon a form to be prescribed and supplied by the Department, a
23separate return for each such item of tangible personal
24property which the retailer sells, except that if, in the same
25transaction, (i) a retailer of aircraft, watercraft, motor
26vehicles or trailers transfers more than one aircraft,

 

 

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1watercraft, motor vehicle or trailer to another aircraft,
2watercraft, motor vehicle or trailer retailer for the purpose
3of resale or (ii) a retailer of aircraft, watercraft, motor
4vehicles, or trailers transfers more than one aircraft,
5watercraft, motor vehicle, or trailer to a purchaser for use as
6a qualifying rolling stock as provided in Section 3-55 of this
7Act, then that seller may report the transfer of all the
8aircraft, watercraft, motor vehicles or trailers involved in
9that transaction to the Department on the same uniform
10invoice-transaction reporting return form. For purposes of
11this Section, "watercraft" means a Class 2, Class 3, or Class 4
12watercraft as defined in Section 3-2 of the Boat Registration
13and Safety Act, a personal watercraft, or any boat equipped
14with an inboard motor.
15    The transaction reporting return in the case of motor
16vehicles or trailers that are required to be registered with an
17agency of this State, shall be the same document as the Uniform
18Invoice referred to in Section 5-402 of the Illinois Vehicle
19Code and must show the name and address of the seller; the name
20and address of the purchaser; the amount of the selling price
21including the amount allowed by the retailer for traded-in
22property, if any; the amount allowed by the retailer for the
23traded-in tangible personal property, if any, to the extent to
24which Section 2 of this Act allows an exemption for the value
25of traded-in property; the balance payable after deducting such
26trade-in allowance from the total selling price; the amount of

 

 

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

 

 

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1than 20 days after the date of delivery of the item that is
2being sold, but may be filed by the retailer at any time sooner
3than that if he chooses to do so. The transaction reporting
4return and tax remittance or proof of exemption from the tax
5that is imposed by this Act may be transmitted to the
6Department by way of the State agency with which, or State
7officer with whom, the tangible personal property must be
8titled or registered (if titling or registration is required)
9if the Department and such agency or State officer determine
10that this procedure will expedite the processing of
11applications for title or registration.
12    With each such transaction reporting return, the retailer
13shall remit the proper amount of tax due (or shall submit
14satisfactory evidence that the sale is not taxable if that is
15the case), to the Department or its agents, whereupon the
16Department shall issue, in the purchaser's name, a tax receipt
17(or a certificate of exemption if the Department is satisfied
18that the particular sale is tax exempt) which such purchaser
19may submit to the agency with which, or State officer with
20whom, he must title or register the tangible personal property
21that is involved (if titling or registration is required) in
22support of such purchaser's application for an Illinois
23certificate or other evidence of title or registration to such
24tangible personal property.
25    No retailer's failure or refusal to remit tax under this
26Act precludes a user, who has paid the proper tax to the

 

 

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1retailer, from obtaining his certificate of title or other
2evidence of title or registration (if titling or registration
3is required) upon satisfying the Department that such user has
4paid the proper tax (if tax is due) to the retailer. The
5Department shall adopt appropriate rules to carry out the
6mandate of this paragraph.
7    If the user who would otherwise pay tax to the retailer
8wants the transaction reporting return filed and the payment of
9tax or proof of exemption made to the Department before the
10retailer is willing to take these actions and such user has not
11paid the tax to the retailer, such user may certify to the fact
12of such delay by the retailer, and may (upon the Department
13being satisfied of the truth of such certification) transmit
14the information required by the transaction reporting return
15and the remittance for tax or proof of exemption directly to
16the Department and obtain his tax receipt or exemption
17determination, in which event the transaction reporting return
18and tax remittance (if a tax payment was required) shall be
19credited by the Department to the proper retailer's account
20with the Department, but without the 2.1% or 1.75% discount
21provided for in this Section being allowed. When the user pays
22the tax directly to the Department, he shall pay the tax in the
23same amount and in the same form in which it would be remitted
24if the tax had been remitted to the Department by the retailer.
25    Where a retailer collects the tax with respect to the
26selling price of tangible personal property which he sells and

 

 

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1the purchaser thereafter returns such tangible personal
2property and the retailer refunds the selling price thereof to
3the purchaser, such retailer shall also refund, to the
4purchaser, the tax so collected from the purchaser. When filing
5his return for the period in which he refunds such tax to the
6purchaser, the retailer may deduct the amount of the tax so
7refunded by him to the purchaser from any other use tax which
8such retailer may be required to pay or remit to the
9Department, as shown by such return, if the amount of the tax
10to be deducted was previously remitted to the Department by
11such retailer. If the retailer has not previously remitted the
12amount of such tax to the Department, he is entitled to no
13deduction under this Act upon refunding such tax to the
14purchaser.
15    Any retailer filing a return under this Section shall also
16include (for the purpose of paying tax thereon) the total tax
17covered by such return upon the selling price of tangible
18personal property purchased by him at retail from a retailer,
19but as to which the tax imposed by this Act was not collected
20from the retailer filing such return, and such retailer shall
21remit the amount of such tax to the Department when filing such
22return.
23    If experience indicates such action to be practicable, the
24Department may prescribe and furnish a combination or joint
25return which will enable retailers, who are required to file
26returns hereunder and also under the Retailers' Occupation Tax

 

 

SB2881 Engrossed- 50 -LRB100 19062 HLH 34317 b

1Act, to furnish all the return information required by both
2Acts on the one form.
3    Where the retailer has more than one business registered
4with the Department under separate registration under this Act,
5such retailer may not file each return that is due as a single
6return covering all such registered businesses, but shall file
7separate returns for each such registered business.
8    Beginning January 1, 1990, each month the Department shall
9pay into the State and Local Sales Tax Reform Fund, a special
10fund in the State Treasury which is hereby created, the net
11revenue realized for the preceding month from the 1% tax on
12sales of food for human consumption which is to be consumed off
13the premises where it is sold (other than alcoholic beverages,
14soft drinks and food which has been prepared for immediate
15consumption) and prescription and nonprescription medicines,
16drugs, medical appliances, female and male condoms,
17incontinence products, diapers, baby wipes, products
18classified as Class III medical devices by the United States
19Food and Drug Administration that are used for cancer treatment
20pursuant to a prescription, as well as any accessories and
21components related to those devices, and insulin, urine testing
22materials, syringes and needles used by diabetics.
23    Beginning January 1, 1990, each month the Department shall
24pay into the County and Mass Transit District Fund 4% of the
25net revenue realized for the preceding month from the 6.25%
26general rate on the selling price of tangible personal property

 

 

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1which is purchased outside Illinois at retail from a retailer
2and which is titled or registered by an agency of this State's
3government.
4    Beginning January 1, 1990, each month the Department shall
5pay into the State and Local Sales Tax Reform Fund, a special
6fund in the State Treasury, 20% of the net revenue realized for
7the preceding month from the 6.25% general rate on the selling
8price of tangible personal property, other than tangible
9personal property which is purchased outside Illinois at retail
10from a retailer and which is titled or registered by an agency
11of this State's government.
12    Beginning August 1, 2000, each month the Department shall
13pay into the State and Local Sales Tax Reform Fund 100% of the
14net revenue realized for the preceding month from the 1.25%
15rate on the selling price of motor fuel and gasohol. Beginning
16September 1, 2010, each month the Department shall pay into the
17State and Local Sales Tax Reform Fund 100% of the net revenue
18realized for the preceding month from the 1.25% rate on the
19selling price of sales tax holiday items.
20    Beginning January 1, 1990, each month the Department shall
21pay into the Local Government Tax Fund 16% of the net revenue
22realized for the preceding month from the 6.25% general rate on
23the selling price of tangible personal property which is
24purchased outside Illinois at retail from a retailer and which
25is titled or registered by an agency of this State's
26government.

 

 

SB2881 Engrossed- 52 -LRB100 19062 HLH 34317 b

1    Beginning October 1, 2009, each month the Department shall
2pay into the Capital Projects Fund an amount that is equal to
3an amount estimated by the Department to represent 80% of the
4net revenue realized for the preceding month from the sale of
5candy, grooming and hygiene products, and soft drinks that had
6been taxed at a rate of 1% prior to September 1, 2009 but that
7are now taxed at 6.25%.
8    Beginning July 1, 2011, each month the Department shall pay
9into the Clean Air Act Permit Fund 80% of the net revenue
10realized for the preceding month from the 6.25% general rate on
11the selling price of sorbents used in Illinois in the process
12of sorbent injection as used to comply with the Environmental
13Protection Act or the federal Clean Air Act, but the total
14payment into the Clean Air Act Permit Fund under this Act and
15the Retailers' Occupation Tax Act shall not exceed $2,000,000
16in any fiscal year.
17    Beginning July 1, 2013, each month the Department shall pay
18into the Underground Storage Tank Fund from the proceeds
19collected under this Act, the Service Use Tax Act, the Service
20Occupation Tax Act, and the Retailers' Occupation Tax Act an
21amount equal to the average monthly deficit in the Underground
22Storage Tank Fund during the prior year, as certified annually
23by the Illinois Environmental Protection Agency, but the total
24payment into the Underground Storage Tank Fund under this Act,
25the Service Use Tax Act, the Service Occupation Tax Act, and
26the Retailers' Occupation Tax Act shall not exceed $18,000,000

 

 

SB2881 Engrossed- 53 -LRB100 19062 HLH 34317 b

1in any State fiscal year. As used in this paragraph, the
2"average monthly deficit" shall be equal to the difference
3between the average monthly claims for payment by the fund and
4the average monthly revenues deposited into the fund, excluding
5payments made pursuant to this paragraph.
6    Beginning July 1, 2015, of the remainder of the moneys
7received by the Department under this Act, the Service Use Tax
8Act, the Service Occupation Tax Act, and the Retailers'
9Occupation Tax Act, each month the Department shall deposit
10$500,000 into the State Crime Laboratory Fund.
11    Of the remainder of the moneys received by the Department
12pursuant to this Act, (a) 1.75% thereof shall be paid into the
13Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
14and after July 1, 1989, 3.8% thereof shall be paid into the
15Build Illinois Fund; provided, however, that if in any fiscal
16year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
17may be, of the moneys received by the Department and required
18to be paid into the Build Illinois Fund pursuant to Section 3
19of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
20Act, Section 9 of the Service Use Tax Act, and Section 9 of the
21Service Occupation Tax Act, such Acts being hereinafter called
22the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
23may be, of moneys being hereinafter called the "Tax Act
24Amount", and (2) the amount transferred to the Build Illinois
25Fund from the State and Local Sales Tax Reform Fund shall be
26less than the Annual Specified Amount (as defined in Section 3

 

 

SB2881 Engrossed- 54 -LRB100 19062 HLH 34317 b

1of the Retailers' Occupation Tax Act), an amount equal to the
2difference shall be immediately paid into the Build Illinois
3Fund from other moneys received by the Department pursuant to
4the Tax Acts; and further provided, that if on the last
5business day of any month the sum of (1) the Tax Act Amount
6required to be deposited into the Build Illinois Bond Account
7in the Build Illinois Fund during such month and (2) the amount
8transferred during such month to the Build Illinois Fund from
9the State and Local Sales Tax Reform Fund shall have been less
10than 1/12 of the Annual Specified Amount, an amount equal to
11the difference shall be immediately paid into the Build
12Illinois Fund from other moneys received by the Department
13pursuant to the Tax Acts; and, further provided, that in no
14event shall the payments required under the preceding proviso
15result in aggregate payments into the Build Illinois Fund
16pursuant to this clause (b) for any fiscal year in excess of
17the greater of (i) the Tax Act Amount or (ii) the Annual
18Specified Amount for such fiscal year; and, further provided,
19that the amounts payable into the Build Illinois Fund under
20this clause (b) shall be payable only until such time as the
21aggregate amount on deposit under each trust indenture securing
22Bonds issued and outstanding pursuant to the Build Illinois
23Bond Act is sufficient, taking into account any future
24investment income, to fully provide, in accordance with such
25indenture, for the defeasance of or the payment of the
26principal of, premium, if any, and interest on the Bonds

 

 

SB2881 Engrossed- 55 -LRB100 19062 HLH 34317 b

1secured by such indenture and on any Bonds expected to be
2issued thereafter and all fees and costs payable with respect
3thereto, all as certified by the Director of the Bureau of the
4Budget (now Governor's Office of Management and Budget). If on
5the last business day of any month in which Bonds are
6outstanding pursuant to the Build Illinois Bond Act, the
7aggregate of the moneys deposited in the Build Illinois Bond
8Account in the Build Illinois Fund in such month shall be less
9than the amount required to be transferred in such month from
10the Build Illinois Bond Account to the Build Illinois Bond
11Retirement and Interest Fund pursuant to Section 13 of the
12Build Illinois Bond Act, an amount equal to such deficiency
13shall be immediately paid from other moneys received by the
14Department pursuant to the Tax Acts to the Build Illinois Fund;
15provided, however, that any amounts paid to the Build Illinois
16Fund in any fiscal year pursuant to this sentence shall be
17deemed to constitute payments pursuant to clause (b) of the
18preceding sentence and shall reduce the amount otherwise
19payable for such fiscal year pursuant to clause (b) of the
20preceding sentence. The moneys received by the Department
21pursuant to this Act and required to be deposited into the
22Build Illinois Fund are subject to the pledge, claim and charge
23set forth in Section 12 of the Build Illinois Bond Act.
24    Subject to payment of amounts into the Build Illinois Fund
25as provided in the preceding paragraph or in any amendment
26thereto hereafter enacted, the following specified monthly

 

 

SB2881 Engrossed- 56 -LRB100 19062 HLH 34317 b

1installment of the amount requested in the certificate of the
2Chairman of the Metropolitan Pier and Exposition Authority
3provided under Section 8.25f of the State Finance Act, but not
4in excess of the sums designated as "Total Deposit", shall be
5deposited in the aggregate from collections under Section 9 of
6the Use Tax Act, Section 9 of the Service Use Tax Act, Section
79 of the Service Occupation Tax Act, and Section 3 of the
8Retailers' Occupation Tax Act into the McCormick Place
9Expansion Project Fund in the specified fiscal years.
10Fiscal YearTotal Deposit
111993         $0
121994 53,000,000
131995 58,000,000
141996 61,000,000
151997 64,000,000
161998 68,000,000
171999 71,000,000
182000 75,000,000
192001 80,000,000
202002 93,000,000
212003 99,000,000
222004103,000,000
232005108,000,000
242006113,000,000
252007119,000,000
262008126,000,000

 

 

SB2881 Engrossed- 57 -LRB100 19062 HLH 34317 b

12009132,000,000
22010139,000,000
32011146,000,000
42012153,000,000
52013161,000,000
62014170,000,000
72015179,000,000
82016189,000,000
92017199,000,000
102018210,000,000
112019221,000,000
122020233,000,000
132021246,000,000
142022260,000,000
152023275,000,000
162024 275,000,000
172025 275,000,000
182026 279,000,000
192027 292,000,000
202028 307,000,000
212029 322,000,000
222030 338,000,000
232031 350,000,000
242032 350,000,000
25and
26each fiscal year

 

 

SB2881 Engrossed- 58 -LRB100 19062 HLH 34317 b

1thereafter that bonds
2are outstanding under
3Section 13.2 of the
4Metropolitan Pier and
5Exposition Authority Act,
6but not after fiscal year 2060.
7    Beginning July 20, 1993 and in each month of each fiscal
8year thereafter, one-eighth of the amount requested in the
9certificate of the Chairman of the Metropolitan Pier and
10Exposition Authority for that fiscal year, less the amount
11deposited into the McCormick Place Expansion Project Fund by
12the State Treasurer in the respective month under subsection
13(g) of Section 13 of the Metropolitan Pier and Exposition
14Authority Act, plus cumulative deficiencies in the deposits
15required under this Section for previous months and years,
16shall be deposited into the McCormick Place Expansion Project
17Fund, until the full amount requested for the fiscal year, but
18not in excess of the amount specified above as "Total Deposit",
19has been deposited.
20    Subject to payment of amounts into the Build Illinois Fund
21and the McCormick Place Expansion Project Fund pursuant to the
22preceding paragraphs or in any amendments thereto hereafter
23enacted, beginning July 1, 1993 and ending on September 30,
242013, the Department shall each month pay into the Illinois Tax
25Increment Fund 0.27% of 80% of the net revenue realized for the
26preceding month from the 6.25% general rate on the selling

 

 

SB2881 Engrossed- 59 -LRB100 19062 HLH 34317 b

1price of tangible personal property.
2    Subject to payment of amounts into the Build Illinois Fund
3and the McCormick Place Expansion Project Fund pursuant to the
4preceding paragraphs or in any amendments thereto hereafter
5enacted, beginning with the receipt of the first report of
6taxes paid by an eligible business and continuing for a 25-year
7period, the Department shall each month pay into the Energy
8Infrastructure Fund 80% of the net revenue realized from the
96.25% general rate on the selling price of Illinois-mined coal
10that was sold to an eligible business. For purposes of this
11paragraph, the term "eligible business" means a new electric
12generating facility certified pursuant to Section 605-332 of
13the Department of Commerce and Economic Opportunity Law of the
14Civil Administrative Code of Illinois.
15    Subject to payment of amounts into the Build Illinois Fund,
16the McCormick Place Expansion Project Fund, the Illinois Tax
17Increment Fund, and the Energy Infrastructure Fund pursuant to
18the preceding paragraphs or in any amendments to this Section
19hereafter enacted, beginning on the first day of the first
20calendar month to occur on or after August 26, 2014 (the
21effective date of Public Act 98-1098), each month, from the
22collections made under Section 9 of the Use Tax Act, Section 9
23of the Service Use Tax Act, Section 9 of the Service Occupation
24Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
25the Department shall pay into the Tax Compliance and
26Administration Fund, to be used, subject to appropriation, to

 

 

SB2881 Engrossed- 60 -LRB100 19062 HLH 34317 b

1fund additional auditors and compliance personnel at the
2Department of Revenue, an amount equal to 1/12 of 5% of 80% of
3the cash receipts collected during the preceding fiscal year by
4the Audit Bureau of the Department under the Use Tax Act, the
5Service Use Tax Act, the Service Occupation Tax Act, the
6Retailers' Occupation Tax Act, and associated local occupation
7and use taxes administered by the Department.
8    Subject to payments of amounts into the Build Illinois
9Fund, the McCormick Place Expansion Project Fund, the Illinois
10Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
11Compliance and Administration Fund as provided in this Section,
12beginning on July 1, 2018 the Department shall pay each month
13into the Downstate Public Transportation Fund the moneys
14required to be so paid under Section 2-3 of the Downstate
15Public Transportation Act.
16    Of the remainder of the moneys received by the Department
17pursuant to this Act, 75% thereof shall be paid into the State
18Treasury and 25% shall be reserved in a special account and
19used only for the transfer to the Common School Fund as part of
20the monthly transfer from the General Revenue Fund in
21accordance with Section 8a of the State Finance Act.
22    As soon as possible after the first day of each month, upon
23certification of the Department of Revenue, the Comptroller
24shall order transferred and the Treasurer shall transfer from
25the General Revenue Fund to the Motor Fuel Tax Fund an amount
26equal to 1.7% of 80% of the net revenue realized under this Act

 

 

SB2881 Engrossed- 61 -LRB100 19062 HLH 34317 b

1for the second preceding month. Beginning April 1, 2000, this
2transfer is no longer required and shall not be made.
3    Net revenue realized for a month shall be the revenue
4collected by the State pursuant to this Act, less the amount
5paid out during that month as refunds to taxpayers for
6overpayment of liability.
7    For greater simplicity of administration, manufacturers,
8importers and wholesalers whose products are sold at retail in
9Illinois by numerous retailers, and who wish to do so, may
10assume the responsibility for accounting and paying to the
11Department all tax accruing under this Act with respect to such
12sales, if the retailers who are affected do not make written
13objection to the Department to this arrangement.
14(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
1599-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff.
167-1-18; revised 10-20-17.)
 
17    Section 10. The Service Use Tax Act is amended by changing
18Sections 3-5.5, 3-10, and 9 as follows:
 
19    (35 ILCS 110/3-5.5)
20    Sec. 3-5.5. Food and drugs sold by not-for-profit
21organizations; exemption. The Department shall not collect the
221% tax imposed on food for human consumption that is to be
23consumed off the premises where it is sold (other than
24alcoholic beverages, soft drinks, and food that has been

 

 

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1prepared for immediate consumption) and prescription and
2nonprescription medicines, drugs, medical appliances, female
3and male condoms, and insulin, urine testing materials,
4syringes, and needles used by diabetics, for human use from any
5not-for-profit organization, that sells food in a food
6distribution program at a price below the retail cost of the
7food to purchasers who, as a condition of participation in the
8program, are required to perform community service, located in
9a county or municipality that notifies the Department, in
10writing, that the county or municipality does not want the tax
11to be collected from any of such organizations located in the
12county or municipality.
13(Source: P.A. 88-374.)
 
14    (35 ILCS 110/3-10)  (from Ch. 120, par. 439.33-10)
15    Sec. 3-10. Rate of tax. Unless otherwise provided in this
16Section, the tax imposed by this Act is at the rate of 6.25% of
17the selling price of tangible personal property transferred as
18an incident to the sale of service, but, for the purpose of
19computing this tax, in no event shall the selling price be less
20than the cost price of the property to the serviceman.
21    Beginning on July 1, 2000 and through December 31, 2000,
22with respect to motor fuel, as defined in Section 1.1 of the
23Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
24the Use Tax Act, the tax is imposed at the rate of 1.25%.
25    With respect to gasohol, as defined in the Use Tax Act, the

 

 

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1tax imposed by this Act applies to (i) 70% of the selling price
2of property transferred as an incident to the sale of service
3on or after January 1, 1990, and before July 1, 2003, (ii) 80%
4of the selling price of property transferred as an incident to
5the sale of service on or after July 1, 2003 and on or before
6July 1, 2017, and (iii) 100% of the selling price thereafter.
7If, at any time, however, the tax under this Act on sales of
8gasohol, as defined in the Use Tax Act, is imposed at the rate
9of 1.25%, then the tax imposed by this Act applies to 100% of
10the proceeds of sales of gasohol made during that time.
11    With respect to majority blended ethanol fuel, as defined
12in the Use Tax Act, the tax imposed by this Act does not apply
13to the selling price of property transferred as an incident to
14the sale of service on or after July 1, 2003 and on or before
15December 31, 2023 but applies to 100% of the selling price
16thereafter.
17    With respect to biodiesel blends, as defined in the Use Tax
18Act, with no less than 1% and no more than 10% biodiesel, the
19tax imposed by this Act applies to (i) 80% of the selling price
20of property transferred as an incident to the sale of service
21on or after July 1, 2003 and on or before December 31, 2018 and
22(ii) 100% of the proceeds of the selling price thereafter. If,
23at any time, however, the tax under this Act on sales of
24biodiesel blends, as defined in the Use Tax Act, with no less
25than 1% and no more than 10% biodiesel is imposed at the rate
26of 1.25%, then the tax imposed by this Act applies to 100% of

 

 

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1the proceeds of sales of biodiesel blends with no less than 1%
2and no more than 10% biodiesel made during that time.
3    With respect to 100% biodiesel, as defined in the Use Tax
4Act, and biodiesel blends, as defined in the Use Tax Act, with
5more than 10% but no more than 99% biodiesel, the tax imposed
6by this Act does not apply to the proceeds of the selling price
7of property transferred as an incident to the sale of service
8on or after July 1, 2003 and on or before December 31, 2023 but
9applies to 100% of the selling price thereafter.
10    At the election of any registered serviceman made for each
11fiscal year, sales of service in which the aggregate annual
12cost price of tangible personal property transferred as an
13incident to the sales of service is less than 35%, or 75% in
14the case of servicemen transferring prescription drugs or
15servicemen engaged in graphic arts production, of the aggregate
16annual total gross receipts from all sales of service, the tax
17imposed by this Act shall be based on the serviceman's cost
18price of the tangible personal property transferred as an
19incident to the sale of those services.
20    The tax shall be imposed at the rate of 1% on food prepared
21for immediate consumption and transferred incident to a sale of
22service subject to this Act or the Service Occupation Tax Act
23by an entity licensed under the Hospital Licensing Act, the
24Nursing Home Care Act, the ID/DD Community Care Act, the MC/DD
25Act, the Specialized Mental Health Rehabilitation Act of 2013,
26or the Child Care Act of 1969. The tax shall also be imposed at

 

 

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1the rate of 1% on food for human consumption that is to be
2consumed off the premises where it is sold (other than
3alcoholic beverages, soft drinks, and food that has been
4prepared for immediate consumption and is not otherwise
5included in this paragraph) female and male condoms,
6incontinence products, diapers, baby wipes, and prescription
7and nonprescription medicines, drugs, medical appliances,
8products classified as Class III medical devices by the United
9States Food and Drug Administration that are used for cancer
10treatment pursuant to a prescription, as well as any
11accessories and components related to those devices,
12modifications to a motor vehicle for the purpose of rendering
13it usable by a person with a disability, and insulin, urine
14testing materials, syringes, and needles used by diabetics, for
15human use. For the purposes of this Section, until September 1,
162009: the term "soft drinks" means any complete, finished,
17ready-to-use, non-alcoholic drink, whether carbonated or not,
18including but not limited to soda water, cola, fruit juice,
19vegetable juice, carbonated water, and all other preparations
20commonly known as soft drinks of whatever kind or description
21that are contained in any closed or sealed bottle, can, carton,
22or container, regardless of size; but "soft drinks" does not
23include coffee, tea, non-carbonated water, infant formula,
24milk or milk products as defined in the Grade A Pasteurized
25Milk and Milk Products Act, or drinks containing 50% or more
26natural fruit or vegetable juice.

 

 

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

 

 

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

 

 

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1this Act, the "selling price" on which the tax is computed
2shall be reduced by an amount that represents a reasonable
3allowance for depreciation for the period of prior out-of-state
4use.
5(Source: P.A. 99-143, eff. 7-27-15; 99-180, eff. 7-29-15;
699-642, eff. 7-28-16; 99-858, eff. 8-19-16; 100-22, eff.
77-6-17.)
 
8    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
9    (Text of Section before amendment by P.A. 100-363)
10    Sec. 9. Each serviceman required or authorized to collect
11the tax herein imposed shall pay to the Department the amount
12of such tax (except as otherwise provided) at the time when he
13is required to file his return for the period during which such
14tax was collected, less a discount of 2.1% prior to January 1,
151990 and 1.75% on and after January 1, 1990, or $5 per calendar
16year, whichever is greater, which is allowed to reimburse the
17serviceman for expenses incurred in collecting the tax, keeping
18records, preparing and filing returns, remitting the tax and
19supplying data to the Department on request. The discount
20allowed under this Section is allowed only for returns that are
21filed in the manner required by this Act. The Department may
22disallow the discount for servicemen whose certificate of
23registration is revoked at the time the return is filed, but
24only if the Department's decision to revoke the certificate of
25registration has become final. A serviceman need not remit that

 

 

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1part of any tax collected by him to the extent that he is
2required to pay and does pay the tax imposed by the Service
3Occupation Tax Act with respect to his sale of service
4involving the incidental transfer by him of the same property.
5    Except as provided hereinafter in this Section, on or
6before the twentieth day of each calendar month, such
7serviceman shall file a return for the preceding calendar month
8in accordance with reasonable Rules and Regulations to be
9promulgated by the Department. Such return shall be filed on a
10form prescribed by the Department and shall contain such
11information as the Department may reasonably require. On and
12after January 1, 2018, with respect to servicemen whose annual
13gross receipts average $20,000 or more, all returns required to
14be filed pursuant to this Act shall be filed electronically.
15Servicemen who demonstrate that they do not have access to the
16Internet or demonstrate hardship in filing electronically may
17petition the Department to waive the electronic filing
18requirement.
19    The Department may require returns to be filed on a
20quarterly basis. If so required, a return for each calendar
21quarter shall be filed on or before the twentieth day of the
22calendar month following the end of such calendar quarter. The
23taxpayer shall also file a return with the Department for each
24of the first two months of each calendar quarter, on or before
25the twentieth day of the following calendar month, stating:
26        1. The name of the seller;

 

 

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1        2. The address of the principal place of business from
2    which he engages in business as a serviceman in this State;
3        3. The total amount of taxable receipts received by him
4    during the preceding calendar month, including receipts
5    from charge and time sales, but less all deductions allowed
6    by law;
7        4. The amount of credit provided in Section 2d of this
8    Act;
9        5. The amount of tax due;
10        5-5. The signature of the taxpayer; and
11        6. Such other reasonable information as the Department
12    may require.
13    If a taxpayer fails to sign a return within 30 days after
14the proper notice and demand for signature by the Department,
15the return shall be considered valid and any amount shown to be
16due on the return shall be deemed assessed.
17    Beginning October 1, 1993, a taxpayer who has an average
18monthly tax liability of $150,000 or more shall make all
19payments required by rules of the Department by electronic
20funds transfer. Beginning October 1, 1994, a taxpayer who has
21an average monthly tax liability of $100,000 or more shall make
22all payments required by rules of the Department by electronic
23funds transfer. Beginning October 1, 1995, a taxpayer who has
24an average monthly tax liability of $50,000 or more shall make
25all payments required by rules of the Department by electronic
26funds transfer. Beginning October 1, 2000, a taxpayer who has

 

 

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

 

 

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1in the manner authorized by the Department.
2    The Department shall adopt such rules as are necessary to
3effectuate a program of electronic funds transfer and the
4requirements of this Section.
5    If the serviceman is otherwise required to file a monthly
6return and if the serviceman's average monthly tax liability to
7the Department does not exceed $200, the Department may
8authorize his returns to be filed on a quarter annual basis,
9with the return for January, February and March of a given year
10being due by April 20 of such year; with the return for April,
11May and June of a given year being due by July 20 of such year;
12with the return for July, August and September of a given year
13being due by October 20 of such year, and with the return for
14October, November and December of a given year being due by
15January 20 of the following year.
16    If the serviceman is otherwise required to file a monthly
17or quarterly return and if the serviceman's average monthly tax
18liability to the Department does not exceed $50, the Department
19may authorize his returns to be filed on an annual basis, with
20the return for a given year being due by January 20 of the
21following year.
22    Such quarter annual and annual returns, as to form and
23substance, shall be subject to the same requirements as monthly
24returns.
25    Notwithstanding any other provision in this Act concerning
26the time within which a serviceman may file his return, in the

 

 

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1case of any serviceman who ceases to engage in a kind of
2business which makes him responsible for filing returns under
3this Act, such serviceman shall file a final return under this
4Act with the Department not more than 1 month after
5discontinuing such business.
6    Where a serviceman collects the tax with respect to the
7selling price of property which he sells and the purchaser
8thereafter returns such property and the serviceman refunds the
9selling price thereof to the purchaser, such serviceman shall
10also refund, to the purchaser, the tax so collected from the
11purchaser. When filing his return for the period in which he
12refunds such tax to the purchaser, the serviceman may deduct
13the amount of the tax so refunded by him to the purchaser from
14any other Service Use Tax, Service Occupation Tax, retailers'
15occupation tax or use tax which such serviceman may be required
16to pay or remit to the Department, as shown by such return,
17provided that the amount of the tax to be deducted shall
18previously have been remitted to the Department by such
19serviceman. If the serviceman shall not previously have
20remitted the amount of such tax to the Department, he shall be
21entitled to no deduction hereunder upon refunding such tax to
22the purchaser.
23    Any serviceman filing a return hereunder shall also include
24the total tax upon the selling price of tangible personal
25property purchased for use by him as an incident to a sale of
26service, and such serviceman shall remit the amount of such tax

 

 

SB2881 Engrossed- 74 -LRB100 19062 HLH 34317 b

1to the Department when filing such return.
2    If experience indicates such action to be practicable, the
3Department may prescribe and furnish a combination or joint
4return which will enable servicemen, who are required to file
5returns hereunder and also under the Service Occupation Tax
6Act, to furnish all the return information required by both
7Acts on the one form.
8    Where the serviceman has more than one business registered
9with the Department under separate registration hereunder,
10such serviceman shall not file each return that is due as a
11single return covering all such registered businesses, but
12shall file separate returns for each such registered business.
13    Beginning January 1, 1990, each month the Department shall
14pay into the State and Local Tax Reform Fund, a special fund in
15the State Treasury, the net revenue realized for the preceding
16month from the 1% tax on sales of food for human consumption
17which is to be consumed off the premises where it is sold
18(other than alcoholic beverages, soft drinks and food which has
19been prepared for immediate consumption) and prescription and
20nonprescription medicines, drugs, medical appliances, female
21and male condoms, incontinence products, diapers, baby wipes,
22products classified as Class III medical devices, by the United
23States Food and Drug Administration that are used for cancer
24treatment pursuant to a prescription, as well as any
25accessories and components related to those devices, and
26insulin, urine testing materials, syringes and needles used by

 

 

SB2881 Engrossed- 75 -LRB100 19062 HLH 34317 b

1diabetics.
2    Beginning January 1, 1990, each month the Department shall
3pay into the State and Local Sales Tax Reform Fund 20% of the
4net revenue realized for the preceding month from the 6.25%
5general rate on transfers of tangible personal property, other
6than tangible personal property which is purchased outside
7Illinois at retail from a retailer and which is titled or
8registered by an agency of this State's government.
9    Beginning August 1, 2000, each month the Department shall
10pay into the State and Local Sales Tax Reform Fund 100% of the
11net revenue realized for the preceding month from the 1.25%
12rate on the selling price of motor fuel and gasohol.
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, 2013, each month the Department shall pay
21into the Underground Storage Tank Fund from the proceeds
22collected under this Act, the Use Tax Act, the Service
23Occupation Tax Act, and the Retailers' Occupation Tax Act an
24amount equal to the average monthly deficit in the Underground
25Storage Tank Fund during the prior year, as certified annually
26by the Illinois Environmental Protection Agency, but the total

 

 

SB2881 Engrossed- 76 -LRB100 19062 HLH 34317 b

1payment into the Underground Storage Tank Fund under this Act,
2the Use Tax Act, the Service Occupation Tax Act, and the
3Retailers' Occupation Tax Act shall not exceed $18,000,000 in
4any State fiscal year. As used in this paragraph, the "average
5monthly deficit" shall be equal to the difference between the
6average monthly claims for payment by the fund and the average
7monthly revenues deposited into the fund, excluding payments
8made pursuant to this paragraph.
9    Beginning July 1, 2015, of the remainder of the moneys
10received by the Department under the Use Tax Act, this Act, the
11Service Occupation Tax Act, and the Retailers' Occupation Tax
12Act, each month the Department shall deposit $500,000 into the
13State Crime Laboratory Fund.
14    Of the remainder of the moneys received by the Department
15pursuant to this Act, (a) 1.75% thereof shall be paid into the
16Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
17and after July 1, 1989, 3.8% thereof shall be paid into the
18Build Illinois Fund; provided, however, that if in any fiscal
19year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
20may be, of the moneys received by the Department and required
21to be paid into the Build Illinois Fund pursuant to Section 3
22of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
23Act, Section 9 of the Service Use Tax Act, and Section 9 of the
24Service Occupation Tax Act, such Acts being hereinafter called
25the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
26may be, of moneys being hereinafter called the "Tax Act

 

 

SB2881 Engrossed- 77 -LRB100 19062 HLH 34317 b

1Amount", and (2) the amount transferred to the Build Illinois
2Fund from the State and Local Sales Tax Reform Fund shall be
3less than the Annual Specified Amount (as defined in Section 3
4of the Retailers' Occupation Tax Act), 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 if on the last
8business day of any month the sum of (1) the Tax Act Amount
9required to be deposited into the Build Illinois Bond Account
10in the Build Illinois Fund during such month and (2) the amount
11transferred during such month to the Build Illinois Fund from
12the State and Local Sales Tax Reform Fund shall have been less
13than 1/12 of the Annual Specified Amount, an amount equal to
14the difference shall be immediately paid into the Build
15Illinois Fund from other moneys received by the Department
16pursuant to the Tax Acts; and, further provided, that in no
17event shall the payments required under the preceding proviso
18result in aggregate payments into the Build Illinois Fund
19pursuant to this clause (b) for any fiscal year in excess of
20the greater of (i) the Tax Act Amount or (ii) the Annual
21Specified Amount for such fiscal year; and, further provided,
22that the amounts payable into the Build Illinois Fund under
23this clause (b) shall be payable only until such time as the
24aggregate amount on deposit under each trust indenture securing
25Bonds issued and outstanding pursuant to the Build Illinois
26Bond Act is sufficient, taking into account any future

 

 

SB2881 Engrossed- 78 -LRB100 19062 HLH 34317 b

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

 

 

SB2881 Engrossed- 79 -LRB100 19062 HLH 34317 b

1    Subject to payment of amounts into the Build Illinois Fund
2as provided in the preceding paragraph or in any amendment
3thereto hereafter enacted, the following specified monthly
4installment of the amount requested in the certificate of the
5Chairman of the Metropolitan Pier and Exposition Authority
6provided under Section 8.25f of the State Finance Act, but not
7in excess of the sums designated as "Total Deposit", shall be
8deposited in the aggregate from collections under Section 9 of
9the Use Tax Act, Section 9 of the Service Use Tax Act, Section
109 of the Service Occupation Tax Act, and Section 3 of the
11Retailers' Occupation Tax Act into the McCormick Place
12Expansion Project Fund in the specified fiscal years.
13Fiscal YearTotal Deposit
141993         $0
151994 53,000,000
161995 58,000,000
171996 61,000,000
181997 64,000,000
191998 68,000,000
201999 71,000,000
212000 75,000,000
222001 80,000,000
232002 93,000,000
242003 99,000,000
252004103,000,000

 

 

SB2881 Engrossed- 80 -LRB100 19062 HLH 34317 b

12005108,000,000
22006113,000,000
32007119,000,000
42008126,000,000
52009132,000,000
62010139,000,000
72011146,000,000
82012153,000,000
92013161,000,000
102014170,000,000
112015179,000,000
122016189,000,000
132017199,000,000
142018210,000,000
152019221,000,000
162020233,000,000
172021246,000,000
182022260,000,000
192023275,000,000
202024 275,000,000
212025 275,000,000
222026 279,000,000
232027 292,000,000
242028 307,000,000
252029 322,000,000
262030 338,000,000

 

 

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12031 350,000,000
22032 350,000,000
3and
4each fiscal year
5thereafter that bonds
6are outstanding under
7Section 13.2 of the
8Metropolitan Pier and
9Exposition Authority Act,
10but not after fiscal year 2060.
11    Beginning July 20, 1993 and in each month of each fiscal
12year thereafter, one-eighth of the amount requested in the
13certificate of the Chairman of the Metropolitan Pier and
14Exposition Authority for that fiscal year, less the amount
15deposited into the McCormick Place Expansion Project Fund by
16the State Treasurer in the respective month under subsection
17(g) of Section 13 of the Metropolitan Pier and Exposition
18Authority Act, plus cumulative deficiencies in the deposits
19required under this Section for previous months and years,
20shall be deposited into the McCormick Place Expansion Project
21Fund, until the full amount requested for the fiscal year, but
22not in excess of the amount specified above as "Total Deposit",
23has been deposited.
24    Subject to payment of amounts into the Build Illinois Fund
25and the McCormick Place Expansion Project Fund pursuant to the
26preceding paragraphs or in any amendments thereto hereafter

 

 

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1enacted, beginning July 1, 1993 and ending on September 30,
22013, the Department shall each month pay into the Illinois Tax
3Increment Fund 0.27% of 80% of the net revenue realized for the
4preceding month from the 6.25% general rate on the selling
5price of tangible personal property.
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 with the receipt of the first report of
10taxes paid by an eligible business and continuing for a 25-year
11period, the Department shall each month pay into the Energy
12Infrastructure Fund 80% of the net revenue realized from the
136.25% general rate on the selling price of Illinois-mined coal
14that was sold to an eligible business. For purposes of this
15paragraph, the term "eligible business" means a new electric
16generating facility certified pursuant to Section 605-332 of
17the Department of Commerce and Economic Opportunity Law of the
18Civil Administrative Code of Illinois.
19    Subject to payment of amounts into the Build Illinois Fund,
20the McCormick Place Expansion Project Fund, the Illinois Tax
21Increment Fund, and the Energy Infrastructure Fund pursuant to
22the preceding paragraphs or in any amendments to this Section
23hereafter enacted, beginning on the first day of the first
24calendar month to occur on or after August 26, 2014 (the
25effective date of Public Act 98-1098) this amendatory Act of
26the 98th General Assembly, each month, from the collections

 

 

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1made under Section 9 of the Use Tax Act, Section 9 of the
2Service Use Tax Act, Section 9 of the Service Occupation Tax
3Act, and Section 3 of the Retailers' Occupation Tax Act, the
4Department shall pay into the Tax Compliance and Administration
5Fund, to be used, subject to appropriation, to fund additional
6auditors and compliance personnel at the Department of Revenue,
7an amount equal to 1/12 of 5% of 80% of the cash receipts
8collected during the preceding fiscal year by the Audit Bureau
9of the Department under the Use Tax Act, the Service Use Tax
10Act, the Service Occupation Tax Act, the Retailers' Occupation
11Tax Act, and associated local occupation and use taxes
12administered by the Department.
13    Of the remainder of the moneys received by the Department
14pursuant to this Act, 75% thereof shall be paid into the
15General Revenue Fund of the State Treasury and 25% shall be
16reserved in a special account and used only for the transfer to
17the Common School Fund as part of the monthly transfer from the
18General Revenue Fund in accordance with Section 8a of the State
19Finance Act.
20    As soon as possible after the first day of each month, upon
21certification of the Department of Revenue, the Comptroller
22shall order transferred and the Treasurer shall transfer from
23the General Revenue Fund to the Motor Fuel Tax Fund an amount
24equal to 1.7% of 80% of the net revenue realized under this Act
25for the second preceding month. Beginning April 1, 2000, this
26transfer is no longer required and shall not be made.

 

 

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1    Net revenue realized for a month shall be the revenue
2collected by the State pursuant to this Act, less the amount
3paid out during that month as refunds to taxpayers for
4overpayment of liability.
5(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
6100-303, eff. 8-24-17; revised 1-22-18.)
 
7    (Text of Section after amendment by P.A. 100-363)
8    Sec. 9. Each serviceman required or authorized to collect
9the tax herein imposed shall pay to the Department the amount
10of such tax (except as otherwise provided) at the time when he
11is required to file his return for the period during which such
12tax was collected, less a discount of 2.1% prior to January 1,
131990 and 1.75% on and after January 1, 1990, or $5 per calendar
14year, whichever is greater, which is allowed to reimburse the
15serviceman for expenses incurred in collecting the tax, keeping
16records, preparing and filing returns, remitting the tax and
17supplying data to the Department on request. The discount
18allowed under this Section is allowed only for returns that are
19filed in the manner required by this Act. The Department may
20disallow the discount for servicemen whose certificate of
21registration is revoked at the time the return is filed, but
22only if the Department's decision to revoke the certificate of
23registration has become final. A serviceman need not remit that
24part of any tax collected by him to the extent that he is
25required to pay and does pay the tax imposed by the Service

 

 

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1Occupation Tax Act with respect to his sale of service
2involving the incidental transfer by him of the same property.
3    Except as provided hereinafter in this Section, on or
4before the twentieth day of each calendar month, such
5serviceman shall file a return for the preceding calendar month
6in accordance with reasonable Rules and Regulations to be
7promulgated by the Department. Such return shall be filed on a
8form prescribed by the Department and shall contain such
9information as the Department may reasonably require. On and
10after January 1, 2018, with respect to servicemen whose annual
11gross receipts average $20,000 or more, all returns required to
12be filed pursuant to this Act shall be filed electronically.
13Servicemen who demonstrate that they do not have access to the
14Internet or demonstrate hardship in filing electronically may
15petition the Department to waive the electronic filing
16requirement.
17    The Department may require returns to be filed on a
18quarterly basis. If so required, a return for each calendar
19quarter shall be filed on or before the twentieth day of the
20calendar month following the end of such calendar quarter. The
21taxpayer shall also file a return with the Department for each
22of the first two months of each calendar quarter, on or before
23the twentieth day of the following calendar month, stating:
24        1. The name of the seller;
25        2. The address of the principal place of business from
26    which he engages in business as a serviceman in this State;

 

 

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1        3. The total amount of taxable receipts received by him
2    during the preceding calendar month, including receipts
3    from charge and time sales, but less all deductions allowed
4    by law;
5        4. The amount of credit provided in Section 2d of this
6    Act;
7        5. The amount of tax due;
8        5-5. The signature of the taxpayer; and
9        6. Such other reasonable information as the Department
10    may require.
11    If a taxpayer fails to sign a return within 30 days after
12the proper notice and demand for signature by the Department,
13the return shall be considered valid and any amount shown to be
14due on the return shall be deemed assessed.
15    Beginning October 1, 1993, a taxpayer who has an average
16monthly tax liability of $150,000 or more shall make all
17payments required by rules of the Department by electronic
18funds transfer. Beginning October 1, 1994, a taxpayer who has
19an average monthly tax liability of $100,000 or more shall make
20all payments required by rules of the Department by electronic
21funds transfer. Beginning October 1, 1995, a taxpayer who has
22an average monthly tax liability of $50,000 or more shall make
23all payments required by rules of the Department by electronic
24funds transfer. Beginning October 1, 2000, a taxpayer who has
25an annual tax liability of $200,000 or more shall make all
26payments required by rules of the Department by electronic

 

 

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

 

 

SB2881 Engrossed- 88 -LRB100 19062 HLH 34317 b

1effectuate a program of electronic funds transfer and the
2requirements of this Section.
3    If the serviceman is otherwise required to file a monthly
4return and if the serviceman's average monthly tax liability to
5the Department does not exceed $200, the Department may
6authorize his returns to be filed on a quarter annual basis,
7with the return for January, February and March of a given year
8being due by April 20 of such year; with the return for April,
9May and June of a given year being due by July 20 of such year;
10with the return for July, August and September of a given year
11being due by October 20 of such year, and with the return for
12October, November and December of a given year being due by
13January 20 of the following year.
14    If the serviceman is otherwise required to file a monthly
15or quarterly return and if the serviceman's average monthly tax
16liability to the Department does not exceed $50, the Department
17may authorize his returns to be filed on an annual basis, with
18the return for a given year being due by January 20 of the
19following year.
20    Such quarter annual and annual returns, as to form and
21substance, shall be subject to the same requirements as monthly
22returns.
23    Notwithstanding any other provision in this Act concerning
24the time within which a serviceman may file his return, in the
25case of any serviceman who ceases to engage in a kind of
26business which makes him responsible for filing returns under

 

 

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

 

 

SB2881 Engrossed- 90 -LRB100 19062 HLH 34317 b

1Department may prescribe and furnish a combination or joint
2return which will enable servicemen, who are required to file
3returns hereunder and also under the Service Occupation Tax
4Act, to furnish all the return information required by both
5Acts on the one form.
6    Where the serviceman has more than one business registered
7with the Department under separate registration hereunder,
8such serviceman shall not file each return that is due as a
9single return covering all such registered businesses, but
10shall file separate returns for each such registered business.
11    Beginning January 1, 1990, each month the Department shall
12pay into the State and Local Tax Reform Fund, a special fund in
13the State Treasury, the net revenue realized for the preceding
14month from the 1% tax on sales of food for human consumption
15which is to be consumed off the premises where it is sold
16(other than alcoholic beverages, soft drinks and food which has
17been prepared for immediate consumption) female and male
18condoms, incontinence products, diapers, baby wipes, and
19prescription and nonprescription medicines, drugs, medical
20appliances, products classified as Class III medical devices,
21by the United States Food and Drug Administration that are used
22for cancer treatment pursuant to a prescription, as well as any
23accessories and components related to those devices, and
24insulin, urine testing materials, syringes and needles used by
25diabetics.
26    Beginning January 1, 1990, each month the Department shall

 

 

SB2881 Engrossed- 91 -LRB100 19062 HLH 34317 b

1pay into the State and Local Sales Tax Reform Fund 20% of the
2net revenue realized for the preceding month from the 6.25%
3general rate on transfers of tangible personal property, other
4than tangible personal property which is purchased outside
5Illinois at retail from a retailer and which is titled or
6registered by an agency of this State's government.
7    Beginning August 1, 2000, each month the Department shall
8pay into the State and Local Sales Tax Reform Fund 100% of the
9net revenue realized for the preceding month from the 1.25%
10rate on the selling price of motor fuel and gasohol.
11    Beginning October 1, 2009, each month the Department shall
12pay into the Capital Projects Fund an amount that is equal to
13an amount estimated by the Department to represent 80% of the
14net revenue realized for the preceding month from the sale of
15candy, grooming and hygiene products, and soft drinks that had
16been taxed at a rate of 1% prior to September 1, 2009 but that
17are now taxed at 6.25%.
18    Beginning July 1, 2013, each month the Department shall pay
19into the Underground Storage Tank Fund from the proceeds
20collected under this Act, the Use Tax Act, the Service
21Occupation Tax Act, and the Retailers' Occupation Tax Act an
22amount equal to the average monthly deficit in the Underground
23Storage Tank Fund during the prior year, as certified annually
24by the Illinois Environmental Protection Agency, but the total
25payment into the Underground Storage Tank Fund under this Act,
26the Use Tax Act, the Service Occupation Tax Act, and the

 

 

SB2881 Engrossed- 92 -LRB100 19062 HLH 34317 b

1Retailers' Occupation Tax Act shall not exceed $18,000,000 in
2any State fiscal year. As used in this paragraph, the "average
3monthly deficit" shall be equal to the difference between the
4average monthly claims for payment by the fund and the average
5monthly revenues deposited into the fund, excluding payments
6made pursuant to this paragraph.
7    Beginning July 1, 2015, of the remainder of the moneys
8received by the Department under the Use Tax Act, this Act, the
9Service Occupation Tax Act, and the Retailers' Occupation Tax
10Act, each month the Department shall deposit $500,000 into the
11State Crime Laboratory Fund.
12    Of the remainder of the moneys received by the Department
13pursuant to this Act, (a) 1.75% thereof shall be paid into the
14Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
15and after July 1, 1989, 3.8% thereof shall be paid into the
16Build Illinois Fund; provided, however, that if in any fiscal
17year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
18may be, of the moneys received by the Department and required
19to be paid into the Build Illinois Fund pursuant to Section 3
20of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
21Act, Section 9 of the Service Use Tax Act, and Section 9 of the
22Service Occupation Tax Act, such Acts being hereinafter called
23the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
24may be, of moneys being hereinafter called the "Tax Act
25Amount", and (2) the amount transferred to the Build Illinois
26Fund from the State and Local Sales Tax Reform Fund shall be

 

 

SB2881 Engrossed- 93 -LRB100 19062 HLH 34317 b

1less than the Annual Specified Amount (as defined in Section 3
2of the Retailers' Occupation Tax Act), an amount equal to the
3difference shall be immediately paid into the Build Illinois
4Fund from other moneys received by the Department pursuant to
5the Tax Acts; and further provided, that if on the last
6business day of any month the sum of (1) the Tax Act Amount
7required to be deposited into the Build Illinois Bond Account
8in the Build Illinois Fund during such month and (2) the amount
9transferred during such month to the Build Illinois Fund from
10the State and Local Sales Tax Reform Fund shall have been less
11than 1/12 of the Annual Specified Amount, an amount equal to
12the difference shall be immediately paid into the Build
13Illinois Fund from other moneys received by the Department
14pursuant to the Tax Acts; and, further provided, that in no
15event shall the payments required under the preceding proviso
16result in aggregate payments into the Build Illinois Fund
17pursuant to this clause (b) for any fiscal year in excess of
18the greater of (i) the Tax Act Amount or (ii) the Annual
19Specified Amount for such fiscal year; and, further provided,
20that the amounts payable into the Build Illinois Fund under
21this clause (b) shall be payable only until such time as the
22aggregate amount on deposit under each trust indenture securing
23Bonds issued and outstanding pursuant to the Build Illinois
24Bond Act is sufficient, taking into account any future
25investment income, to fully provide, in accordance with such
26indenture, for the defeasance of or the payment of the

 

 

SB2881 Engrossed- 94 -LRB100 19062 HLH 34317 b

1principal of, premium, if any, and interest on the Bonds
2secured by such indenture and on any Bonds expected to be
3issued thereafter and all fees and costs payable with respect
4thereto, all as certified by the Director of the Bureau of the
5Budget (now Governor's Office of Management and Budget). If on
6the last business day of any month in which Bonds are
7outstanding pursuant to the Build Illinois Bond Act, the
8aggregate of the moneys deposited in the Build Illinois Bond
9Account in the Build Illinois Fund in such month shall be less
10than the amount required to be transferred in such month from
11the Build Illinois Bond Account to the Build Illinois Bond
12Retirement and Interest Fund pursuant to Section 13 of the
13Build Illinois Bond Act, an amount equal to such deficiency
14shall be immediately paid from other moneys received by the
15Department pursuant to the Tax Acts to the Build Illinois Fund;
16provided, however, that any amounts paid to the Build Illinois
17Fund in any fiscal year pursuant to this sentence shall be
18deemed to constitute payments pursuant to clause (b) of the
19preceding sentence and shall reduce the amount otherwise
20payable for such fiscal year pursuant to clause (b) of the
21preceding sentence. The moneys received by the Department
22pursuant to this Act and required to be deposited into the
23Build Illinois Fund are subject to the pledge, claim and charge
24set forth in Section 12 of the Build Illinois Bond Act.
25    Subject to payment of amounts into the Build Illinois Fund
26as provided in the preceding paragraph or in any amendment

 

 

SB2881 Engrossed- 95 -LRB100 19062 HLH 34317 b

1thereto hereafter enacted, the following specified monthly
2installment of the amount requested in the certificate of the
3Chairman of the Metropolitan Pier and Exposition Authority
4provided under Section 8.25f of the State Finance Act, but not
5in excess of the sums designated as "Total Deposit", shall be
6deposited in the aggregate from collections under Section 9 of
7the Use Tax Act, Section 9 of the Service Use Tax Act, Section
89 of the Service Occupation Tax Act, and Section 3 of the
9Retailers' Occupation Tax Act into the McCormick Place
10Expansion Project Fund in the specified fiscal years.
11Fiscal YearTotal Deposit
121993         $0
131994 53,000,000
141995 58,000,000
151996 61,000,000
161997 64,000,000
171998 68,000,000
181999 71,000,000
192000 75,000,000
202001 80,000,000
212002 93,000,000
222003 99,000,000
232004103,000,000
242005108,000,000
252006113,000,000

 

 

SB2881 Engrossed- 96 -LRB100 19062 HLH 34317 b

12007119,000,000
22008126,000,000
32009132,000,000
42010139,000,000
52011146,000,000
62012153,000,000
72013161,000,000
82014170,000,000
92015179,000,000
102016189,000,000
112017199,000,000
122018210,000,000
132019221,000,000
142020233,000,000
152021246,000,000
162022260,000,000
172023275,000,000
182024 275,000,000
192025 275,000,000
202026 279,000,000
212027 292,000,000
222028 307,000,000
232029 322,000,000
242030 338,000,000
252031 350,000,000
262032 350,000,000

 

 

SB2881 Engrossed- 97 -LRB100 19062 HLH 34317 b

1and
2each fiscal year
3thereafter that bonds
4are outstanding under
5Section 13.2 of the
6Metropolitan Pier and
7Exposition Authority Act,
8but not after fiscal year 2060.
9    Beginning July 20, 1993 and in each month of each fiscal
10year thereafter, one-eighth of the amount requested in the
11certificate of the Chairman of the Metropolitan Pier and
12Exposition Authority for that fiscal year, less the amount
13deposited into the McCormick Place Expansion Project Fund by
14the State Treasurer in the respective month under subsection
15(g) of Section 13 of the Metropolitan Pier and Exposition
16Authority Act, plus cumulative deficiencies in the deposits
17required under this Section for previous months and years,
18shall be deposited into the McCormick Place Expansion Project
19Fund, until the full amount requested for the fiscal year, but
20not in excess of the amount specified above as "Total Deposit",
21has been deposited.
22    Subject to payment of amounts into the Build Illinois Fund
23and the McCormick Place Expansion Project Fund pursuant to the
24preceding paragraphs or in any amendments thereto hereafter
25enacted, beginning July 1, 1993 and ending on September 30,
262013, the Department shall each month pay into the Illinois Tax

 

 

SB2881 Engrossed- 98 -LRB100 19062 HLH 34317 b

1Increment Fund 0.27% of 80% of the net revenue realized for the
2preceding month from the 6.25% general rate on the selling
3price of tangible personal property.
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 with the receipt of the first report of
8taxes paid by an eligible business and continuing for a 25-year
9period, the Department shall each month pay into the Energy
10Infrastructure Fund 80% of the net revenue realized from the
116.25% general rate on the selling price of Illinois-mined coal
12that was sold to an eligible business. For purposes of this
13paragraph, the term "eligible business" means a new electric
14generating facility certified pursuant to Section 605-332 of
15the Department of Commerce and Economic Opportunity Law of the
16Civil Administrative Code of Illinois.
17    Subject to payment of amounts into the Build Illinois Fund,
18the McCormick Place Expansion Project Fund, the Illinois Tax
19Increment Fund, and the Energy Infrastructure Fund pursuant to
20the preceding paragraphs or in any amendments to this Section
21hereafter enacted, beginning on the first day of the first
22calendar month to occur on or after August 26, 2014 (the
23effective date of Public Act 98-1098) this amendatory Act of
24the 98th General Assembly, each month, from the collections
25made under Section 9 of the Use Tax Act, Section 9 of the
26Service Use Tax Act, Section 9 of the Service Occupation Tax

 

 

SB2881 Engrossed- 99 -LRB100 19062 HLH 34317 b

1Act, and Section 3 of the Retailers' Occupation Tax Act, the
2Department shall pay into the Tax Compliance and Administration
3Fund, to be used, subject to appropriation, to fund additional
4auditors and compliance personnel at the Department of Revenue,
5an amount equal to 1/12 of 5% of 80% of the cash receipts
6collected during the preceding fiscal year by the Audit Bureau
7of the Department under the Use Tax Act, the Service Use Tax
8Act, the Service Occupation Tax Act, the Retailers' Occupation
9Tax Act, and associated local occupation and use taxes
10administered by the Department.
11    Subject to payments of amounts into the Build Illinois
12Fund, the McCormick Place Expansion Project Fund, the Illinois
13Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
14Compliance and Administration Fund as provided in this Section,
15beginning on July 1, 2018 the Department shall pay each month
16into the Downstate Public Transportation Fund the moneys
17required to be so paid under Section 2-3 of the Downstate
18Public Transportation Act.
19    Of the remainder of the moneys received by the Department
20pursuant to this Act, 75% thereof shall be paid into the
21General Revenue Fund of the State Treasury and 25% shall be
22reserved in a special account and used only for the transfer to
23the Common School Fund as part of the monthly transfer from the
24General Revenue Fund in accordance with Section 8a of the State
25Finance Act.
26    As soon as possible after the first day of each month, upon

 

 

SB2881 Engrossed- 100 -LRB100 19062 HLH 34317 b

1certification of the Department of Revenue, the Comptroller
2shall order transferred and the Treasurer shall transfer from
3the General Revenue Fund to the Motor Fuel Tax Fund an amount
4equal to 1.7% of 80% of the net revenue realized under this Act
5for the second preceding month. Beginning April 1, 2000, this
6transfer is no longer required and shall not be made.
7    Net revenue realized for a month shall be the revenue
8collected by the State pursuant to this Act, less the amount
9paid out during that month as refunds to taxpayers for
10overpayment of liability.
11(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
12100-303, eff. 8-24-17; 100-363, eff. 7-1-18; revised 1-22-18.)
 
13    Section 15. The Service Occupation Tax Act is amended by
14changing Sections 3-5.5, 3-10, and 9 as follows:
 
15    (35 ILCS 115/3-5.5)
16    Sec. 3-5.5. Food and drugs sold by not-for-profit
17organizations; exemption. The Department shall not collect the
181% tax imposed on food for human consumption that is to be
19consumed off the premises where it is sold (other than
20alcoholic beverages, soft drinks, and food that has been
21prepared for immediate consumption) and prescription and
22nonprescription medicines, drugs, medical appliances, female
23and male condoms, and insulin, urine testing materials,
24syringes, and needles used by diabetics, for human use from any

 

 

SB2881 Engrossed- 101 -LRB100 19062 HLH 34317 b

1not-for-profit organization, that sells food in a food
2distribution program at a price below the retail cost of the
3food to purchasers who, as a condition of participation in the
4program, are required to perform community service, located in
5a county or municipality that notifies the Department, in
6writing, that the county or municipality does not want the tax
7to be collected from any of such organizations located in the
8county or municipality.
9(Source: P.A. 88-374.)
 
10    (35 ILCS 115/3-10)  (from Ch. 120, par. 439.103-10)
11    Sec. 3-10. Rate of tax. Unless otherwise provided in this
12Section, the tax imposed by this Act is at the rate of 6.25% of
13the "selling price", as defined in Section 2 of the Service Use
14Tax Act, of the tangible personal property. For the purpose of
15computing this tax, in no event shall the "selling price" be
16less than the cost price to the serviceman of the tangible
17personal property transferred. The selling price of each item
18of tangible personal property transferred as an incident of a
19sale of service may be shown as a distinct and separate item on
20the serviceman's billing to the service customer. If the
21selling price is not so shown, the selling price of the
22tangible personal property is deemed to be 50% of the
23serviceman's entire billing to the service customer. When,
24however, a serviceman contracts to design, develop, and produce
25special order machinery or equipment, the tax imposed by this

 

 

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1Act shall be based on the serviceman's cost price of the
2tangible personal property transferred incident to the
3completion of the contract.
4    Beginning on July 1, 2000 and through December 31, 2000,
5with respect to motor fuel, as defined in Section 1.1 of the
6Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
7the Use Tax Act, the tax is imposed at the rate of 1.25%.
8    With respect to gasohol, as defined in the Use Tax Act, the
9tax imposed by this Act shall apply to (i) 70% of the cost
10price of property transferred as an incident to the sale of
11service on or after January 1, 1990, and before July 1, 2003,
12(ii) 80% of the selling price of property transferred as an
13incident to the sale of service on or after July 1, 2003 and on
14or before July 1, 2017, and (iii) 100% of the cost price
15thereafter. If, at any time, however, the tax under this Act on
16sales of gasohol, as defined in the Use Tax Act, is imposed at
17the rate of 1.25%, then the tax imposed by this Act applies to
18100% of the proceeds of sales of gasohol made during that time.
19    With respect to majority blended ethanol fuel, as defined
20in the Use Tax Act, the tax imposed by this Act does not apply
21to the selling price of property transferred as an incident to
22the sale of service on or after July 1, 2003 and on or before
23December 31, 2023 but applies to 100% of the selling price
24thereafter.
25    With respect to biodiesel blends, as defined in the Use Tax
26Act, with no less than 1% and no more than 10% biodiesel, the

 

 

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1tax imposed by this Act applies to (i) 80% of the selling price
2of property transferred as an incident to the sale of service
3on or after July 1, 2003 and on or before December 31, 2018 and
4(ii) 100% of the proceeds of the selling price thereafter. If,
5at any time, however, the tax under this Act on sales of
6biodiesel blends, as defined in the Use Tax Act, with no less
7than 1% and no more than 10% biodiesel is imposed at the rate
8of 1.25%, then the tax imposed by this Act applies to 100% of
9the proceeds of sales of biodiesel blends with no less than 1%
10and no more than 10% biodiesel made during that time.
11    With respect to 100% biodiesel, as defined in the Use Tax
12Act, and biodiesel blends, as defined in the Use Tax Act, with
13more than 10% but no more than 99% biodiesel material, the tax
14imposed by this Act does not apply to the proceeds of the
15selling price of property transferred as an incident to the
16sale of service on or after July 1, 2003 and on or before
17December 31, 2023 but applies to 100% of the selling price
18thereafter.
19    At the election of any registered serviceman made for each
20fiscal year, sales of service in which the aggregate annual
21cost price of tangible personal property transferred as an
22incident to the sales of service is less than 35%, or 75% in
23the case of servicemen transferring prescription drugs or
24servicemen engaged in graphic arts production, of the aggregate
25annual total gross receipts from all sales of service, the tax
26imposed by this Act shall be based on the serviceman's cost

 

 

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1price of the tangible personal property transferred incident to
2the sale of those services.
3    The tax shall be imposed at the rate of 1% on food prepared
4for immediate consumption and transferred incident to a sale of
5service subject to this Act or the Service Occupation Tax Act
6by an entity licensed under the Hospital Licensing Act, the
7Nursing Home Care Act, the ID/DD Community Care Act, the MC/DD
8Act, the Specialized Mental Health Rehabilitation Act of 2013,
9or the Child Care Act of 1969. The tax shall also be imposed at
10the rate of 1% on food for human consumption that is to be
11consumed off the premises where it is sold (other than
12alcoholic beverages, soft drinks, and food that has been
13prepared for immediate consumption and is not otherwise
14included in this paragraph) female and male condoms,
15incontinence products, diapers, baby wipes, and prescription
16and nonprescription medicines, drugs, medical appliances,
17products classified as Class III medical devices by the United
18States Food and Drug Administration that are used for cancer
19treatment pursuant to a prescription, as well as any
20accessories and components related to those devices,
21modifications to a motor vehicle for the purpose of rendering
22it usable by a person with a disability, and insulin, urine
23testing materials, syringes, and needles used by diabetics, for
24human use. For the purposes of this Section, until September 1,
252009: the term "soft drinks" means any complete, finished,
26ready-to-use, non-alcoholic drink, whether carbonated or not,

 

 

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1including but not limited to soda water, cola, fruit juice,
2vegetable juice, carbonated water, and all other preparations
3commonly known as soft drinks of whatever kind or description
4that are contained in any closed or sealed can, carton, or
5container, regardless of size; but "soft drinks" does not
6include coffee, tea, non-carbonated water, infant formula,
7milk or milk products as defined in the Grade A Pasteurized
8Milk and Milk Products Act, or drinks containing 50% or more
9natural fruit or vegetable 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 January 1, 2014 (the effective date of Public
3Act 98-122), "prescription and nonprescription medicines and
4drugs" includes medical cannabis purchased from a registered
5dispensing organization under the Compassionate Use of Medical
6Cannabis Pilot Program Act.
7(Source: P.A. 99-143, eff. 7-27-15; 99-180, eff. 7-29-15;
899-642, eff. 7-28-16; 99-858, eff. 8-19-16; 100-22, eff.
97-6-17.)
 
10    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)
11    (Text of Section before amendment by P.A. 100-363)
12    Sec. 9. Each serviceman required or authorized to collect
13the tax herein imposed shall pay to the Department the amount
14of such tax at the time when he is required to file his return
15for the period during which such tax was collectible, less a
16discount of 2.1% prior to January 1, 1990, and 1.75% on and
17after January 1, 1990, or $5 per calendar year, whichever is
18greater, which is allowed to reimburse the serviceman for
19expenses incurred in collecting the tax, keeping records,
20preparing and filing returns, remitting the tax and supplying
21data to the Department on request. The discount allowed under
22this Section is allowed only for returns that are filed in the
23manner required by this Act. The Department may disallow the
24discount for servicemen whose certificate of registration is
25revoked 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. On
18and after January 1, 2018, with respect to servicemen whose
19annual gross receipts average $20,000 or more, all returns
20required to be filed pursuant to this Act shall be filed
21electronically. Servicemen who demonstrate that they do not
22have access to the Internet or demonstrate hardship in filing
23electronically may petition the Department to waive the
24electronic filing requirement.
25    The Department may require returns to be filed on a
26quarterly basis. If so required, a return for each calendar

 

 

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1quarter shall be filed on or before the twentieth day of the
2calendar month following the end of such calendar quarter. The
3taxpayer shall also file a return with the Department for each
4of the first two months of each calendar quarter, on or before
5the twentieth day of the following calendar month, stating:
6        1. The name of the seller;
7        2. The address of the principal place of business from
8    which he engages in business as a serviceman in this State;
9        3. The total amount of taxable receipts received by him
10    during the preceding calendar month, including receipts
11    from charge and time sales, but less all deductions allowed
12    by law;
13        4. The amount of credit provided in Section 2d of this
14    Act;
15        5. The amount of tax due;
16        5-5. The signature of the taxpayer; and
17        6. Such other reasonable information as the Department
18    may require.
19    If a taxpayer fails to sign a return within 30 days after
20the proper notice and demand for signature by the Department,
21the return shall be considered valid and any amount shown to be
22due on the return shall be deemed assessed.
23    Prior to October 1, 2003, and on and after September 1,
242004 a serviceman may accept a Manufacturer's Purchase Credit
25certification from a purchaser in satisfaction of Service Use
26Tax as provided in Section 3-70 of the Service Use Tax Act if

 

 

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1the purchaser provides the appropriate documentation as
2required by Section 3-70 of the Service Use Tax Act. A
3Manufacturer's Purchase Credit certification, accepted prior
4to October 1, 2003 or on or after September 1, 2004 by a
5serviceman as provided in Section 3-70 of the Service Use Tax
6Act, may be used by that serviceman to satisfy Service
7Occupation Tax liability in the amount claimed in the
8certification, not to exceed 6.25% of the receipts subject to
9tax from a qualifying purchase. A Manufacturer's Purchase
10Credit reported on any original or amended return filed under
11this Act after October 20, 2003 for reporting periods prior to
12September 1, 2004 shall be disallowed. Manufacturer's Purchase
13Credit reported on annual returns due on or after January 1,
142005 will be disallowed for periods prior to September 1, 2004.
15No Manufacturer's Purchase Credit may be used after September
1630, 2003 through August 31, 2004 to satisfy any tax liability
17imposed under this Act, including any audit liability.
18    If the serviceman's average monthly tax liability to the
19Department does not exceed $200, the Department may authorize
20his returns to be filed on a quarter annual basis, with the
21return for January, February and March of a given year being
22due by April 20 of such year; with the return for April, May
23and June of a given year being due by July 20 of such year; with
24the return for July, August and September of a given year being
25due by October 20 of such year, and with the return for
26October, November and December of a given year being due by

 

 

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1January 20 of the following year.
2    If the serviceman's average monthly tax liability to the
3Department does not exceed $50, the Department may authorize
4his returns to be filed on an annual basis, with the return for
5a given year being due by January 20 of the following year.
6    Such quarter annual and annual returns, as to form and
7substance, shall be subject to the same requirements as monthly
8returns.
9    Notwithstanding any other provision in this Act concerning
10the time within which a serviceman may file his return, in the
11case of any serviceman who ceases to engage in a kind of
12business which makes him responsible for filing returns under
13this Act, such serviceman shall file a final return under this
14Act with the Department not more than 1 month after
15discontinuing such business.
16    Beginning October 1, 1993, a taxpayer who has an average
17monthly tax liability of $150,000 or more shall make all
18payments required by rules of the Department by electronic
19funds transfer. Beginning October 1, 1994, a taxpayer who has
20an average monthly tax liability of $100,000 or more shall make
21all payments required by rules of the Department by electronic
22funds transfer. Beginning October 1, 1995, a taxpayer who has
23an average monthly tax liability of $50,000 or more shall make
24all payments required by rules of the Department by electronic
25funds transfer. Beginning October 1, 2000, a taxpayer who has
26an annual tax liability of $200,000 or more shall make all

 

 

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

 

 

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1    The Department shall adopt such rules as are necessary to
2effectuate a program of electronic funds transfer and the
3requirements of this Section.
4    Where a serviceman collects the tax with respect to the
5selling price of tangible personal property which he sells and
6the purchaser thereafter returns such tangible personal
7property and the serviceman refunds the selling price thereof
8to the purchaser, such serviceman shall also refund, to the
9purchaser, the tax so collected from the purchaser. When filing
10his return for the period in which he refunds such tax to the
11purchaser, the serviceman may deduct the amount of the tax so
12refunded by him to the purchaser from any other Service
13Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
14Use Tax which such serviceman may be required to pay or remit
15to the Department, as shown by such return, provided that the
16amount of the tax to be deducted shall previously have been
17remitted to the Department by such serviceman. If the
18serviceman shall not previously have remitted the amount of
19such tax to the Department, he shall be entitled to no
20deduction hereunder upon refunding such tax to the purchaser.
21    If experience indicates such action to be practicable, the
22Department may prescribe and furnish a combination or joint
23return which will enable servicemen, who are required to file
24returns hereunder and also under the Retailers' Occupation Tax
25Act, the Use Tax Act or the Service Use Tax Act, to furnish all
26the return information required by all said Acts on the one

 

 

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1form.
2    Where the serviceman has more than one business registered
3with the Department under separate registrations hereunder,
4such serviceman shall file separate returns for each registered
5business.
6    Beginning January 1, 1990, each month the Department shall
7pay into the Local Government Tax Fund the revenue realized for
8the preceding month from the 1% tax on sales of food for human
9consumption which is to be consumed off the premises where it
10is sold (other than alcoholic beverages, soft drinks and food
11which has been prepared for immediate consumption) female and
12male condoms, incontinence products, diapers, baby wipes, and
13prescription and nonprescription medicines, drugs, medical
14appliances, products classified as Class III medical devices by
15the United States Food and Drug Administration that are used
16for cancer treatment pursuant to a prescription, as well as any
17accessories and components related to those devices, and
18insulin, urine testing materials, syringes and needles used by
19diabetics.
20    Beginning January 1, 1990, each month the Department shall
21pay into the County and Mass Transit District Fund 4% of the
22revenue realized for the preceding month from the 6.25% general
23rate.
24    Beginning August 1, 2000, each month the Department shall
25pay into the County and Mass Transit District Fund 20% of the
26net revenue realized for the preceding month from the 1.25%

 

 

SB2881 Engrossed- 115 -LRB100 19062 HLH 34317 b

1rate on the selling price of motor fuel and gasohol.
2    Beginning January 1, 1990, each month the Department shall
3pay into the Local Government Tax Fund 16% of the revenue
4realized for the preceding month from the 6.25% general rate on
5transfers of tangible personal property.
6    Beginning August 1, 2000, each month the Department shall
7pay into the Local Government Tax Fund 80% of the net revenue
8realized for the preceding month from the 1.25% rate on the
9selling price of motor fuel and gasohol.
10    Beginning October 1, 2009, each month the Department shall
11pay into the Capital Projects Fund an amount that is equal to
12an amount estimated by the Department to represent 80% of the
13net revenue realized for the preceding month from the sale of
14candy, grooming and hygiene products, and soft drinks that had
15been taxed at a rate of 1% prior to September 1, 2009 but that
16are now taxed at 6.25%.
17    Beginning July 1, 2013, each month the Department shall pay
18into the Underground Storage Tank Fund from the proceeds
19collected under this Act, the Use Tax Act, the Service Use Tax
20Act, and the Retailers' Occupation Tax Act an amount equal to
21the average monthly deficit in the Underground Storage Tank
22Fund during the prior year, as certified annually by the
23Illinois Environmental Protection Agency, but the total
24payment into the Underground Storage Tank Fund under this Act,
25the Use Tax Act, the Service Use Tax Act, and the Retailers'
26Occupation Tax Act shall not exceed $18,000,000 in any State

 

 

SB2881 Engrossed- 116 -LRB100 19062 HLH 34317 b

1fiscal year. As used in this paragraph, the "average monthly
2deficit" shall be equal to the difference between the average
3monthly claims for payment by the fund and the average monthly
4revenues deposited into the fund, excluding payments made
5pursuant to this paragraph.
6    Beginning July 1, 2015, of the remainder of the moneys
7received by the Department under the Use Tax Act, the Service
8Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
9each month the Department shall deposit $500,000 into the State
10Crime Laboratory Fund.
11    Of the remainder of the moneys received by the Department
12pursuant to this Act, (a) 1.75% thereof shall be paid into the
13Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
14and after July 1, 1989, 3.8% thereof shall be paid into the
15Build Illinois Fund; provided, however, that if in any fiscal
16year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
17may be, of the moneys received by the Department and required
18to be paid into the Build Illinois Fund pursuant to Section 3
19of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
20Act, Section 9 of the Service Use Tax Act, and Section 9 of the
21Service Occupation Tax Act, such Acts being hereinafter called
22the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
23may be, of moneys being hereinafter called the "Tax Act
24Amount", and (2) the amount transferred to the Build Illinois
25Fund from the State and Local Sales Tax Reform Fund shall be
26less than the Annual Specified Amount (as defined in Section 3

 

 

SB2881 Engrossed- 117 -LRB100 19062 HLH 34317 b

1of the Retailers' Occupation Tax Act), an amount equal to the
2difference shall be immediately paid into the Build Illinois
3Fund from other moneys received by the Department pursuant to
4the Tax Acts; and further provided, that if on the last
5business day of any month the sum of (1) the Tax Act Amount
6required to be deposited into the Build Illinois Account in the
7Build Illinois Fund during such month and (2) the amount
8transferred during such month to the Build Illinois Fund from
9the State and Local Sales Tax Reform Fund shall have been less
10than 1/12 of the Annual Specified Amount, an amount equal to
11the difference shall be immediately paid into the Build
12Illinois Fund from other moneys received by the Department
13pursuant to the Tax Acts; and, further provided, that in no
14event shall the payments required under the preceding proviso
15result in aggregate payments into the Build Illinois Fund
16pursuant to this clause (b) for any fiscal year in excess of
17the greater of (i) the Tax Act Amount or (ii) the Annual
18Specified Amount for such fiscal year; and, further provided,
19that the amounts payable into the Build Illinois Fund under
20this clause (b) shall be payable only until such time as the
21aggregate amount on deposit under each trust indenture securing
22Bonds issued and outstanding pursuant to the Build Illinois
23Bond Act is sufficient, taking into account any future
24investment income, to fully provide, in accordance with such
25indenture, for the defeasance of or the payment of the
26principal of, premium, if any, and interest on the Bonds

 

 

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1secured by such indenture and on any Bonds expected to be
2issued thereafter and all fees and costs payable with respect
3thereto, all as certified by the Director of the Bureau of the
4Budget (now Governor's Office of Management and Budget). If on
5the last business day of any month in which Bonds are
6outstanding pursuant to the Build Illinois Bond Act, the
7aggregate of the moneys deposited in the Build Illinois Bond
8Account in the Build Illinois Fund in such month shall be less
9than the amount required to be transferred in such month from
10the Build Illinois Bond Account to the Build Illinois Bond
11Retirement and Interest Fund pursuant to Section 13 of the
12Build Illinois Bond Act, an amount equal to such deficiency
13shall be immediately paid from other moneys received by the
14Department pursuant to the Tax Acts to the Build Illinois Fund;
15provided, however, that any amounts paid to the Build Illinois
16Fund in any fiscal year pursuant to this sentence shall be
17deemed to constitute payments pursuant to clause (b) of the
18preceding sentence and shall reduce the amount otherwise
19payable for such fiscal year pursuant to clause (b) of the
20preceding sentence. The moneys received by the Department
21pursuant to this Act and required to be deposited into the
22Build Illinois Fund are subject to the pledge, claim and charge
23set forth in Section 12 of the Build Illinois Bond Act.
24    Subject to payment of amounts into the Build Illinois Fund
25as provided in the preceding paragraph or in any amendment
26thereto hereafter enacted, the following specified monthly

 

 

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1installment of the amount requested in the certificate of the
2Chairman of the Metropolitan Pier and Exposition Authority
3provided under Section 8.25f of the State Finance Act, but not
4in excess of the sums designated as "Total Deposit", shall be
5deposited in the aggregate from collections under Section 9 of
6the Use Tax Act, Section 9 of the Service Use Tax Act, Section
79 of the Service Occupation Tax Act, and Section 3 of the
8Retailers' Occupation Tax Act into the McCormick Place
9Expansion Project Fund in the specified fiscal years.
10Fiscal YearTotal Deposit
111993         $0
121994 53,000,000
131995 58,000,000
141996 61,000,000
151997 64,000,000
161998 68,000,000
171999 71,000,000
182000 75,000,000
192001 80,000,000
202002 93,000,000
212003 99,000,000
222004103,000,000
232005108,000,000
242006113,000,000
252007119,000,000

 

 

SB2881 Engrossed- 120 -LRB100 19062 HLH 34317 b

12008126,000,000
22009132,000,000
32010139,000,000
42011146,000,000
52012153,000,000
62013161,000,000
72014170,000,000
82015179,000,000
92016189,000,000
102017199,000,000
112018210,000,000
122019221,000,000
132020233,000,000
142021246,000,000
152022260,000,000
162023275,000,000
172024 275,000,000
182025 275,000,000
192026 279,000,000
202027 292,000,000
212028 307,000,000
222029 322,000,000
232030 338,000,000
242031 350,000,000
252032 350,000,000
26and

 

 

SB2881 Engrossed- 121 -LRB100 19062 HLH 34317 b

1each fiscal year
2thereafter that bonds
3are outstanding under
4Section 13.2 of the
5Metropolitan Pier and
6Exposition Authority Act,
7but not after fiscal year 2060.
8    Beginning July 20, 1993 and in each month of each fiscal
9year thereafter, one-eighth of the amount requested in the
10certificate of the Chairman of the Metropolitan Pier and
11Exposition Authority for that fiscal year, less the amount
12deposited into the McCormick Place Expansion Project Fund by
13the State Treasurer in the respective month under subsection
14(g) of Section 13 of the Metropolitan Pier and Exposition
15Authority Act, plus cumulative deficiencies in the deposits
16required under this Section for previous months and years,
17shall be deposited into the McCormick Place Expansion Project
18Fund, until the full amount requested for the fiscal year, but
19not in excess of the amount specified above as "Total Deposit",
20has been deposited.
21    Subject to payment of amounts into the Build Illinois Fund
22and the McCormick Place Expansion Project Fund pursuant to the
23preceding paragraphs or in any amendments thereto hereafter
24enacted, beginning July 1, 1993 and ending on September 30,
252013, the Department shall each month pay into the Illinois Tax
26Increment Fund 0.27% of 80% of the net revenue realized for the

 

 

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1preceding month from the 6.25% general rate on the selling
2price of tangible personal property.
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 with the receipt of the first report of
7taxes paid by an eligible business and continuing for a 25-year
8period, the Department shall each month pay into the Energy
9Infrastructure Fund 80% of the net revenue realized from the
106.25% general rate on the selling price of Illinois-mined coal
11that was sold to an eligible business. For purposes of this
12paragraph, the term "eligible business" means a new electric
13generating facility certified pursuant to Section 605-332 of
14the Department of Commerce and Economic Opportunity Law of the
15Civil Administrative Code of Illinois.
16    Subject to payment of amounts into the Build Illinois Fund,
17the McCormick Place Expansion Project Fund, the Illinois Tax
18Increment Fund, and the Energy Infrastructure Fund pursuant to
19the preceding paragraphs or in any amendments to this Section
20hereafter enacted, beginning on the first day of the first
21calendar month to occur on or after August 26, 2014 (the
22effective date of Public Act 98-1098) this amendatory Act of
23the 98th General Assembly, each month, from the collections
24made under Section 9 of the Use Tax Act, Section 9 of the
25Service Use Tax Act, Section 9 of the Service Occupation Tax
26Act, and Section 3 of the Retailers' Occupation Tax Act, the

 

 

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1Department shall pay into the Tax Compliance and Administration
2Fund, to be used, subject to appropriation, to fund additional
3auditors and compliance personnel at the Department of Revenue,
4an amount equal to 1/12 of 5% of 80% of the cash receipts
5collected during the preceding fiscal year by the Audit Bureau
6of the Department under the Use Tax Act, the Service Use Tax
7Act, the Service Occupation Tax Act, the Retailers' Occupation
8Tax Act, and associated local occupation and use taxes
9administered by the Department.
10    Of the remainder of the moneys received by the Department
11pursuant to this Act, 75% shall be paid into the General
12Revenue Fund of the State Treasury and 25% shall be reserved in
13a special account and used only for the transfer to the Common
14School Fund as part of the monthly transfer from the General
15Revenue Fund in accordance with Section 8a of the State Finance
16Act.
17    The Department may, upon separate written notice to a
18taxpayer, require the taxpayer to prepare and file with the
19Department on a form prescribed by the Department within not
20less than 60 days after receipt of the notice an annual
21information return for the tax year specified in the notice.
22Such annual return to the Department shall include a statement
23of gross receipts as shown by the taxpayer's last Federal
24income tax return. If the total receipts of the business as
25reported in the Federal income tax return do not agree with the
26gross receipts reported to the Department of Revenue for the

 

 

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1same period, the taxpayer shall attach to his annual return a
2schedule showing a reconciliation of the 2 amounts and the
3reasons for the difference. The taxpayer's annual return to the
4Department shall also disclose the cost of goods sold by the
5taxpayer during the year covered by such return, opening and
6closing inventories of such goods for such year, cost of goods
7used from stock or taken from stock and given away by the
8taxpayer during such year, pay roll information of the
9taxpayer's business during such year and any additional
10reasonable information which the Department deems would be
11helpful in determining the accuracy of the monthly, quarterly
12or annual returns filed by such taxpayer as hereinbefore
13provided for in this Section.
14    If the annual information return required by this Section
15is not filed when and as required, the taxpayer shall be liable
16as follows:
17        (i) Until January 1, 1994, the taxpayer shall be liable
18    for a penalty equal to 1/6 of 1% of the tax due from such
19    taxpayer under this Act during the period to be covered by
20    the annual return for each month or fraction of a month
21    until such return is filed as required, the penalty to be
22    assessed and collected in the same manner as any other
23    penalty provided for in this Act.
24        (ii) On and after January 1, 1994, the taxpayer shall
25    be liable for a penalty as described in Section 3-4 of the
26    Uniform Penalty and Interest Act.

 

 

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1    The chief executive officer, proprietor, owner or highest
2ranking manager shall sign the annual return to certify the
3accuracy of the information contained therein. Any person who
4willfully signs the annual return containing false or
5inaccurate information shall be guilty of perjury and punished
6accordingly. The annual return form prescribed by the
7Department shall include a warning that the person signing the
8return may be liable for perjury.
9    The foregoing portion of this Section concerning the filing
10of an annual information return shall not apply to a serviceman
11who is not required to file an income tax return with the
12United States Government.
13    As soon as possible after the first day of each month, upon
14certification of the Department of Revenue, the Comptroller
15shall order transferred and the Treasurer shall transfer from
16the General Revenue Fund to the Motor Fuel Tax Fund an amount
17equal to 1.7% of 80% of the net revenue realized under this Act
18for the second preceding month. Beginning April 1, 2000, this
19transfer is no longer required and shall not be made.
20    Net revenue realized for a month shall be the revenue
21collected by the State pursuant to this Act, less the amount
22paid out during that month as refunds to taxpayers for
23overpayment of liability.
24    For greater simplicity of administration, it shall be
25permissible for manufacturers, importers and wholesalers whose
26products are sold by numerous servicemen in Illinois, and who

 

 

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1wish to do so, to assume the responsibility for accounting and
2paying to the Department all tax accruing under this Act with
3respect to such sales, if the servicemen who are affected do
4not make written objection to the Department to this
5arrangement.
6(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
7100-303, eff. 8-24-17; revised 10-31-17)
 
8    (Text of Section after amendment by P.A. 100-363)
9    Sec. 9. Each serviceman required or authorized to collect
10the tax herein imposed shall pay to the Department the amount
11of such tax at the time when he is required to file his return
12for the period during which such tax was collectible, less a
13discount of 2.1% prior to January 1, 1990, and 1.75% on and
14after January 1, 1990, or $5 per calendar year, whichever is
15greater, which is allowed to reimburse the serviceman for
16expenses incurred in collecting the tax, keeping records,
17preparing and filing returns, remitting the tax and supplying
18data to the Department on request. The discount allowed under
19this Section is allowed only for returns that are filed in the
20manner required by this Act. The Department may disallow the
21discount for servicemen whose certificate of registration is
22revoked at the time the return is filed, but only if the
23Department's decision to revoke the certificate of
24registration has become final.
25    Where such tangible personal property is sold under a

 

 

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1conditional sales contract, or under any other form of sale
2wherein the payment of the principal sum, or a part thereof, is
3extended beyond the close of the period for which the return is
4filed, the serviceman, in collecting the tax may collect, for
5each tax return period, only the tax applicable to the part of
6the selling price actually received during such tax return
7period.
8    Except as provided hereinafter in this Section, on or
9before the twentieth day of each calendar month, such
10serviceman shall file a return for the preceding calendar month
11in accordance with reasonable rules and regulations to be
12promulgated by the Department of Revenue. Such return shall be
13filed on a form prescribed by the Department and shall contain
14such information as the Department may reasonably require. On
15and after January 1, 2018, with respect to servicemen whose
16annual gross receipts average $20,000 or more, all returns
17required to be filed pursuant to this Act shall be filed
18electronically. Servicemen who demonstrate that they do not
19have access to the Internet or demonstrate hardship in filing
20electronically may petition the Department to waive the
21electronic filing requirement.
22    The Department may require returns to be filed on a
23quarterly basis. If so required, a return for each calendar
24quarter shall be filed on or before the twentieth day of the
25calendar month following the end of such calendar quarter. The
26taxpayer shall also file a return with the Department for each

 

 

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1of the first two months of each calendar quarter, on or before
2the twentieth day of the following calendar month, stating:
3        1. The name of the seller;
4        2. The address of the principal place of business from
5    which he engages in business as a serviceman in this State;
6        3. The total amount of taxable receipts received by him
7    during the preceding calendar month, including receipts
8    from charge and time sales, but less all deductions allowed
9    by law;
10        4. The amount of credit provided in Section 2d of this
11    Act;
12        5. The amount of tax due;
13        5-5. The signature of the taxpayer; and
14        6. Such other reasonable information as the Department
15    may require.
16    If a taxpayer fails to sign a return within 30 days after
17the proper notice and demand for signature by the Department,
18the return shall be considered valid and any amount shown to be
19due on the return shall be deemed assessed.
20    Prior to October 1, 2003, and on and after September 1,
212004 a serviceman may accept a Manufacturer's Purchase Credit
22certification from a purchaser in satisfaction of Service Use
23Tax as provided in Section 3-70 of the Service Use Tax Act if
24the purchaser provides the appropriate documentation as
25required by Section 3-70 of the Service Use Tax Act. A
26Manufacturer's Purchase Credit certification, accepted prior

 

 

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1to October 1, 2003 or on or after September 1, 2004 by a
2serviceman as provided in Section 3-70 of the Service Use Tax
3Act, may be used by that serviceman to satisfy Service
4Occupation Tax liability in the amount claimed in the
5certification, not to exceed 6.25% of the receipts subject to
6tax from a qualifying purchase. A Manufacturer's Purchase
7Credit reported on any original or amended return filed under
8this Act after October 20, 2003 for reporting periods prior to
9September 1, 2004 shall be disallowed. Manufacturer's Purchase
10Credit reported on annual returns due on or after January 1,
112005 will be disallowed for periods prior to September 1, 2004.
12No Manufacturer's Purchase Credit may be used after September
1330, 2003 through August 31, 2004 to satisfy any tax liability
14imposed under this Act, including any audit liability.
15    If the serviceman's average monthly tax liability to the
16Department does not exceed $200, the Department may authorize
17his returns to be filed on a quarter annual basis, with the
18return for January, February and March of a given year being
19due by April 20 of such year; with the return for April, May
20and June of a given year being due by July 20 of such year; with
21the return for July, August and September of a given year being
22due by October 20 of such year, and with the return for
23October, November and December of a given year being due by
24January 20 of the following year.
25    If the serviceman's average monthly tax liability to the
26Department does not exceed $50, the Department may authorize

 

 

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

 

 

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

 

 

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

 

 

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1such serviceman shall file separate returns for each registered
2business.
3    Beginning January 1, 1990, each month the Department shall
4pay into the Local Government Tax Fund the revenue realized for
5the preceding month from the 1% tax on sales of food for human
6consumption which is to be consumed off the premises where it
7is sold (other than alcoholic beverages, soft drinks and food
8which has been prepared for immediate consumption) and
9prescription and nonprescription medicines, drugs, medical
10appliances, female and male condoms, incontinence products,
11diapers, baby wipes, products classified as Class III medical
12devices by the United States Food and Drug Administration that
13are used for cancer treatment pursuant to a prescription, as
14well as any accessories and components related to those
15devices, and insulin, urine testing materials, syringes and
16needles used by diabetics.
17    Beginning January 1, 1990, each month the Department shall
18pay into the County and Mass Transit District Fund 4% of the
19revenue realized for the preceding month from the 6.25% general
20rate.
21    Beginning August 1, 2000, each month the Department shall
22pay into the County and Mass Transit District Fund 20% of the
23net revenue realized for the preceding month from the 1.25%
24rate on the selling price of motor fuel and gasohol.
25    Beginning January 1, 1990, each month the Department shall
26pay into the Local Government Tax Fund 16% of the revenue

 

 

SB2881 Engrossed- 134 -LRB100 19062 HLH 34317 b

1realized for the preceding month from the 6.25% general rate on
2transfers of tangible personal property.
3    Beginning August 1, 2000, each month the Department shall
4pay into the Local Government Tax Fund 80% of the net revenue
5realized for the preceding month from the 1.25% rate on the
6selling price of motor fuel and gasohol.
7    Beginning October 1, 2009, each month the Department shall
8pay into the Capital Projects Fund an amount that is equal to
9an amount estimated by the Department to represent 80% of the
10net revenue realized for the preceding month from the sale of
11candy, grooming and hygiene products, and soft drinks that had
12been taxed at a rate of 1% prior to September 1, 2009 but that
13are now taxed at 6.25%.
14    Beginning July 1, 2013, each month the Department shall pay
15into the Underground Storage Tank Fund from the proceeds
16collected under this Act, the Use Tax Act, the Service Use Tax
17Act, and the Retailers' Occupation Tax Act an amount equal to
18the average monthly deficit in the Underground Storage Tank
19Fund during the prior year, as certified annually by the
20Illinois Environmental Protection Agency, but the total
21payment into the Underground Storage Tank Fund under this Act,
22the Use Tax Act, the Service Use Tax Act, and the Retailers'
23Occupation Tax Act shall not exceed $18,000,000 in any State
24fiscal year. As used in this paragraph, the "average monthly
25deficit" shall be equal to the difference between the average
26monthly claims for payment by the fund and the average monthly

 

 

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1revenues deposited into the fund, excluding payments made
2pursuant to this paragraph.
3    Beginning July 1, 2015, of the remainder of the moneys
4received by the Department under the Use Tax Act, the Service
5Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
6each month the Department shall deposit $500,000 into the State
7Crime Laboratory Fund.
8    Of the remainder of the moneys received by the Department
9pursuant to this Act, (a) 1.75% thereof shall be paid into the
10Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
11and after July 1, 1989, 3.8% thereof shall be paid into the
12Build Illinois Fund; provided, however, that if in any fiscal
13year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
14may be, of the moneys received by the Department and required
15to be paid into the Build Illinois Fund pursuant to Section 3
16of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
17Act, Section 9 of the Service Use Tax Act, and Section 9 of the
18Service Occupation Tax Act, such Acts being hereinafter called
19the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
20may be, of moneys being hereinafter called the "Tax Act
21Amount", and (2) the amount transferred to the Build Illinois
22Fund from the State and Local Sales Tax Reform Fund shall be
23less than the Annual Specified Amount (as defined in Section 3
24of the Retailers' Occupation Tax Act), an amount equal to the
25difference shall be immediately paid into the Build Illinois
26Fund from other moneys received by the Department pursuant to

 

 

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1the Tax Acts; and further provided, that if on the last
2business day of any month the sum of (1) the Tax Act Amount
3required to be deposited into the Build Illinois Account in the
4Build Illinois Fund during such month and (2) the amount
5transferred during such month to the Build Illinois Fund from
6the State and Local Sales Tax Reform Fund shall have been less
7than 1/12 of the Annual Specified Amount, an amount equal to
8the difference shall be immediately paid into the Build
9Illinois Fund from other moneys received by the Department
10pursuant to the Tax Acts; and, further provided, that in no
11event shall the payments required under the preceding proviso
12result in aggregate payments into the Build Illinois Fund
13pursuant to this clause (b) for any fiscal year in excess of
14the greater of (i) the Tax Act Amount or (ii) the Annual
15Specified Amount for such fiscal year; and, further provided,
16that the amounts payable into the Build Illinois Fund under
17this clause (b) shall be payable only until such time as the
18aggregate amount on deposit under each trust indenture securing
19Bonds issued and outstanding pursuant to the Build Illinois
20Bond Act is sufficient, taking into account any future
21investment income, to fully provide, in accordance with such
22indenture, for the defeasance of or the payment of the
23principal of, premium, if any, and interest on the Bonds
24secured by such indenture and on any Bonds expected to be
25issued thereafter and all fees and costs payable with respect
26thereto, all as certified by the Director of the Bureau of the

 

 

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1Budget (now Governor's Office of Management and Budget). If on
2the last business day of any month in which Bonds are
3outstanding pursuant to the Build Illinois Bond Act, the
4aggregate of the moneys deposited in the Build Illinois Bond
5Account in the Build Illinois Fund in such month shall be less
6than the amount required to be transferred in such month from
7the Build Illinois Bond Account to the Build Illinois Bond
8Retirement and Interest Fund pursuant to Section 13 of the
9Build Illinois Bond Act, an amount equal to such deficiency
10shall be immediately paid from other moneys received by the
11Department pursuant to the Tax Acts to the Build Illinois Fund;
12provided, however, that any amounts paid to the Build Illinois
13Fund in any fiscal year pursuant to this sentence shall be
14deemed to constitute payments pursuant to clause (b) of the
15preceding sentence and shall reduce the amount otherwise
16payable for such fiscal year pursuant to clause (b) of the
17preceding sentence. The moneys received by the Department
18pursuant to this Act and required to be deposited into the
19Build Illinois Fund are subject to the pledge, claim and charge
20set forth in Section 12 of the Build Illinois Bond Act.
21    Subject to payment of amounts into the Build Illinois Fund
22as provided in the preceding paragraph or in any amendment
23thereto hereafter enacted, the following specified monthly
24installment of the amount requested in the certificate of the
25Chairman of the Metropolitan Pier and Exposition Authority
26provided under Section 8.25f of the State Finance Act, but not

 

 

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1in excess of the sums designated as "Total Deposit", shall be
2deposited in the aggregate from collections under Section 9 of
3the Use Tax Act, Section 9 of the Service Use Tax Act, Section
49 of the Service Occupation Tax Act, and Section 3 of the
5Retailers' Occupation Tax Act into the McCormick Place
6Expansion Project Fund in the specified fiscal years.
7Fiscal YearTotal Deposit
81993         $0
91994 53,000,000
101995 58,000,000
111996 61,000,000
121997 64,000,000
131998 68,000,000
141999 71,000,000
152000 75,000,000
162001 80,000,000
172002 93,000,000
182003 99,000,000
192004103,000,000
202005108,000,000
212006113,000,000
222007119,000,000
232008126,000,000
242009132,000,000
252010139,000,000

 

 

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12011146,000,000
22012153,000,000
32013161,000,000
42014170,000,000
52015179,000,000
62016189,000,000
72017199,000,000
82018210,000,000
92019221,000,000
102020233,000,000
112021246,000,000
122022260,000,000
132023275,000,000
142024 275,000,000
152025 275,000,000
162026 279,000,000
172027 292,000,000
182028 307,000,000
192029 322,000,000
202030 338,000,000
212031 350,000,000
222032 350,000,000
23and
24each fiscal year
25thereafter that bonds
26are outstanding under

 

 

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1Section 13.2 of the
2Metropolitan Pier and
3Exposition Authority Act,
4but not after fiscal year 2060.
5    Beginning July 20, 1993 and in each month of each fiscal
6year thereafter, one-eighth of the amount requested in the
7certificate of the Chairman of the Metropolitan Pier and
8Exposition Authority for that fiscal year, less the amount
9deposited into the McCormick Place Expansion Project Fund by
10the State Treasurer in the respective month under subsection
11(g) of Section 13 of the Metropolitan Pier and Exposition
12Authority Act, plus cumulative deficiencies in the deposits
13required under this Section for previous months and years,
14shall be deposited into the McCormick Place Expansion Project
15Fund, until the full amount requested for the fiscal year, but
16not in excess of the amount specified above as "Total Deposit",
17has been deposited.
18    Subject to payment of amounts into the Build Illinois Fund
19and the McCormick Place Expansion Project Fund pursuant to the
20preceding paragraphs or in any amendments thereto hereafter
21enacted, beginning July 1, 1993 and ending on September 30,
222013, the Department shall each month pay into the Illinois Tax
23Increment Fund 0.27% of 80% of the net revenue realized for the
24preceding month from the 6.25% general rate on the selling
25price of tangible personal property.
26    Subject to payment of amounts into the Build Illinois Fund

 

 

SB2881 Engrossed- 141 -LRB100 19062 HLH 34317 b

1and the McCormick Place Expansion Project Fund pursuant to the
2preceding paragraphs or in any amendments thereto hereafter
3enacted, beginning with the receipt of the first report of
4taxes paid by an eligible business and continuing for a 25-year
5period, the Department shall each month pay into the Energy
6Infrastructure Fund 80% of the net revenue realized from the
76.25% general rate on the selling price of Illinois-mined coal
8that was sold to an eligible business. For purposes of this
9paragraph, the term "eligible business" means a new electric
10generating facility certified pursuant to Section 605-332 of
11the Department of Commerce and Economic Opportunity Law of the
12Civil Administrative Code of Illinois.
13    Subject to payment of amounts into the Build Illinois Fund,
14the McCormick Place Expansion Project Fund, the Illinois Tax
15Increment Fund, and the Energy Infrastructure Fund pursuant to
16the preceding paragraphs or in any amendments to this Section
17hereafter enacted, beginning on the first day of the first
18calendar month to occur on or after August 26, 2014 (the
19effective date of Public Act 98-1098) this amendatory Act of
20the 98th General Assembly, each month, from the collections
21made under Section 9 of the Use Tax Act, Section 9 of the
22Service Use Tax Act, Section 9 of the Service Occupation Tax
23Act, and Section 3 of the Retailers' Occupation Tax Act, the
24Department shall pay into the Tax Compliance and Administration
25Fund, to be used, subject to appropriation, to fund additional
26auditors and compliance personnel at the Department of Revenue,

 

 

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1an amount equal to 1/12 of 5% of 80% of the cash receipts
2collected during the preceding fiscal year by the Audit Bureau
3of the Department under the Use Tax Act, the Service Use Tax
4Act, the Service Occupation Tax Act, the Retailers' Occupation
5Tax Act, and associated local occupation and use taxes
6administered by the Department.
7    Subject to payments of amounts into the Build Illinois
8Fund, the McCormick Place Expansion Project Fund, the Illinois
9Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
10Compliance and Administration Fund as provided in this Section,
11beginning on July 1, 2018 the Department shall pay each month
12into the Downstate Public Transportation Fund the moneys
13required to be so paid under Section 2-3 of the Downstate
14Public Transportation Act.
15    Of the remainder of the moneys received by the Department
16pursuant to this Act, 75% shall be paid into the General
17Revenue Fund of the State Treasury and 25% shall be reserved in
18a special account and used only for the transfer to the Common
19School Fund as part of the monthly transfer from the General
20Revenue Fund in accordance with Section 8a of the State Finance
21Act.
22    The Department may, upon separate written notice to a
23taxpayer, require the taxpayer to prepare and file with the
24Department on a form prescribed by the Department within not
25less than 60 days after receipt of the notice an annual
26information return for the tax year specified in the notice.

 

 

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

 

 

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1    assessed and collected in the same manner as any other
2    penalty provided for in this Act.
3        (ii) On and after January 1, 1994, the taxpayer shall
4    be liable for a penalty as described in Section 3-4 of the
5    Uniform Penalty and Interest Act.
6    The chief executive officer, proprietor, owner or highest
7ranking manager shall sign the annual return to certify the
8accuracy of the information contained therein. Any person who
9willfully signs the annual return containing false or
10inaccurate information shall be guilty of perjury and punished
11accordingly. The annual return form prescribed by the
12Department shall include a warning that the person signing the
13return may be liable for perjury.
14    The foregoing portion of this Section concerning the filing
15of an annual information return shall not apply to a serviceman
16who is not required to file an income tax return with the
17United States Government.
18    As soon as possible after the first day of each month, upon
19certification of the Department of Revenue, the Comptroller
20shall order transferred and the Treasurer shall transfer from
21the General Revenue Fund to the Motor Fuel Tax Fund an amount
22equal to 1.7% of 80% of the net revenue realized under this Act
23for the second preceding month. Beginning April 1, 2000, this
24transfer is no longer required and shall not be made.
25    Net revenue realized for a month shall be the revenue
26collected by the State pursuant to this Act, less the amount

 

 

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1paid out during that month as refunds to taxpayers for
2overpayment of liability.
3    For greater simplicity of administration, it shall be
4permissible for manufacturers, importers and wholesalers whose
5products are sold by numerous servicemen in Illinois, and who
6wish to do so, to assume the responsibility for accounting and
7paying to the Department all tax accruing under this Act with
8respect to such sales, if the servicemen who are affected do
9not make written objection to the Department to this
10arrangement.
11(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
12100-303, eff. 8-24-17; 100-363, eff. 7-1-18; revised
1310-31-17.)
 
14    Section 20. The Retailers' Occupation Tax Act is amended by
15changing Sections 2-5.5, 2-10, and 3 as follows:
 
16    (35 ILCS 120/2-5.5)
17    Sec. 2-5.5. Food and drugs sold by not-for-profit
18organizations; exemption. The Department shall not collect the
191% tax imposed on food for human consumption that is to be
20consumed off the premises where it is sold (other than
21alcoholic beverages, soft drinks, and food that has been
22prepared for immediate consumption) and prescription and
23nonprescription medicines, drugs, medical appliances, female
24and male condoms, and insulin, urine testing materials,

 

 

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1syringes, and needles used by diabetics, for human use from any
2not-for-profit organization, that sells food in a food
3distribution program at a price below the retail cost of the
4food to purchasers who, as a condition of participation in the
5program, are required to perform community service, located in
6a county or municipality that notifies the Department, in
7writing, that the county or municipality does not want the tax
8to be collected from any of such organizations located in the
9county or municipality.
10(Source: P.A. 88-374.)
 
11    (35 ILCS 120/2-10)
12    Sec. 2-10. Rate of tax. Unless otherwise provided in this
13Section, the tax imposed by this Act is at the rate of 6.25% of
14gross receipts from sales of tangible personal property made in
15the course of business.
16    Beginning on July 1, 2000 and through December 31, 2000,
17with respect to motor fuel, as defined in Section 1.1 of the
18Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
19the Use Tax Act, the tax is imposed at the rate of 1.25%.
20    Beginning on August 6, 2010 through August 15, 2010, with
21respect to sales tax holiday items as defined in Section 2-8 of
22this Act, the tax is imposed at the rate of 1.25%.
23    Within 14 days after the effective date of this amendatory
24Act of the 91st General Assembly, each retailer of motor fuel
25and gasohol shall cause the following notice to be posted in a

 

 

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1prominently visible place on each retail dispensing device that
2is used to dispense motor fuel or gasohol in the State of
3Illinois: "As of July 1, 2000, the State of Illinois has
4eliminated the State's share of sales tax on motor fuel and
5gasohol through December 31, 2000. The price on this pump
6should reflect the elimination of the tax." The notice shall be
7printed in bold print on a sign that is no smaller than 4
8inches by 8 inches. The sign shall be clearly visible to
9customers. Any retailer who fails to post or maintain a
10required sign through December 31, 2000 is guilty of a petty
11offense for which the fine shall be $500 per day per each
12retail premises where a violation occurs.
13    With respect to gasohol, as defined in the Use Tax Act, the
14tax imposed by this Act applies to (i) 70% of the proceeds of
15sales made on or after January 1, 1990, and before July 1,
162003, (ii) 80% of the proceeds of sales made on or after July
171, 2003 and on or before July 1, 2017, and (iii) 100% of the
18proceeds of sales made thereafter. If, at any time, however,
19the tax under this Act on sales of gasohol, as defined in the
20Use Tax Act, is imposed at the rate of 1.25%, then the tax
21imposed by this Act applies to 100% of the proceeds of sales of
22gasohol made during that time.
23    With respect to majority blended ethanol fuel, as defined
24in the Use Tax Act, the tax imposed by this Act does not apply
25to the proceeds of sales made on or after July 1, 2003 and on or
26before December 31, 2023 but applies to 100% of the proceeds of

 

 

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1sales made thereafter.
2    With respect to biodiesel blends, as defined in the Use Tax
3Act, with no less than 1% and no more than 10% biodiesel, the
4tax imposed by this Act applies to (i) 80% of the proceeds of
5sales made on or after July 1, 2003 and on or before December
631, 2018 and (ii) 100% of the proceeds of sales made
7thereafter. If, at any time, however, the tax under this Act on
8sales of biodiesel blends, as defined in the Use Tax Act, with
9no less than 1% and no more than 10% biodiesel is imposed at
10the rate of 1.25%, then the tax imposed by this Act applies to
11100% of the proceeds of sales of biodiesel blends with no less
12than 1% and no more than 10% biodiesel made during that time.
13    With respect to 100% biodiesel, as defined in the Use Tax
14Act, and biodiesel blends, as defined in the Use Tax Act, with
15more than 10% but no more than 99% biodiesel, the tax imposed
16by this Act does not apply to the proceeds of sales made on or
17after July 1, 2003 and on or before December 31, 2023 but
18applies to 100% of the proceeds of sales made thereafter.
19    With respect to food for human consumption that is to be
20consumed off the premises where it is sold (other than
21alcoholic beverages, soft drinks, and food that has been
22prepared for immediate consumption) and prescription and
23nonprescription medicines, drugs, medical appliances, female
24and male condoms, incontinence products, diapers, baby wipes,
25products classified as Class III medical devices by the United
26States Food and Drug Administration that are used for cancer

 

 

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1treatment pursuant to a prescription, as well as any
2accessories and components related to those devices,
3modifications to a motor vehicle for the purpose of rendering
4it usable by a person with a disability, and insulin, urine
5testing materials, syringes, and needles used by diabetics, for
6human use, the tax is imposed at the rate of 1%. For the
7purposes of this Section, until September 1, 2009: the term
8"soft drinks" means any complete, finished, ready-to-use,
9non-alcoholic drink, whether carbonated or not, including but
10not limited to soda water, cola, fruit juice, vegetable juice,
11carbonated water, and all other preparations commonly known as
12soft drinks of whatever kind or description that are contained
13in any closed or sealed bottle, can, carton, or container,
14regardless of size; but "soft drinks" does not include coffee,
15tea, non-carbonated water, infant formula, milk or milk
16products as defined in the Grade A Pasteurized Milk and Milk
17Products Act, or drinks containing 50% or more natural fruit or
18vegetable juice.
19    Notwithstanding any other provisions of this Act,
20beginning September 1, 2009, "soft drinks" means non-alcoholic
21beverages that contain natural or artificial sweeteners. "Soft
22drinks" do not include beverages that contain milk or milk
23products, soy, rice or similar milk substitutes, or greater
24than 50% of vegetable or fruit juice by volume.
25    Until August 1, 2009, and notwithstanding any other
26provisions of this Act, "food for human consumption that is to

 

 

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

 

 

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1prescription only, regardless of whether the products meet the
2definition of "over-the-counter-drugs". For the purposes of
3this paragraph, "over-the-counter-drug" means a drug for human
4use that contains a label that identifies the product as a drug
5as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"
6label includes:
7        (A) A "Drug Facts" panel; or
8        (B) A statement of the "active ingredient(s)" with a
9    list of those ingredients contained in the compound,
10    substance or preparation.
11    Beginning on the effective date of this amendatory Act of
12the 98th General Assembly, "prescription and nonprescription
13medicines and drugs" includes medical cannabis purchased from a
14registered dispensing organization under the Compassionate Use
15of Medical Cannabis Pilot Program Act.
16(Source: P.A. 99-143, eff. 7-27-15; 99-858, eff. 8-19-16;
17100-22, eff. 7-6-17.)
 
18    (35 ILCS 120/3)  (from Ch. 120, par. 442)
19    (Text of Section before amendment by P.A. 100-363)
20    Sec. 3. Except as provided in this Section, on or before
21the twentieth day of each calendar month, every person engaged
22in the business of selling tangible personal property at retail
23in this State during the preceding calendar month shall file a
24return with the Department, stating:
25        1. The name of the seller;

 

 

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1        2. His residence address and the address of his
2    principal place of business and the address of the
3    principal place of business (if that is a different
4    address) from which he engages in the business of selling
5    tangible personal property at retail in this State;
6        3. Total amount of receipts received by him during the
7    preceding calendar month or quarter, as the case may be,
8    from sales of tangible personal property, and from services
9    furnished, by him during such preceding calendar month or
10    quarter;
11        4. Total amount received by him during the preceding
12    calendar month or quarter on charge and time sales of
13    tangible personal property, and from services furnished,
14    by him prior to the month or quarter for which the return
15    is filed;
16        5. Deductions allowed by law;
17        6. Gross receipts which were received by him during the
18    preceding calendar month or quarter and upon the basis of
19    which the tax is imposed;
20        7. The amount of credit provided in Section 2d of this
21    Act;
22        8. The amount of tax due;
23        9. The signature of the taxpayer; and
24        10. Such other reasonable information as the
25    Department may require.
26    On and after January 1, 2018, except for returns for motor

 

 

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1vehicles, watercraft, aircraft, and trailers that are required
2to be registered with an agency of this State, with respect to
3retailers whose annual gross receipts average $20,000 or more,
4all returns required to be filed pursuant to this Act shall be
5filed electronically. Retailers who demonstrate that they do
6not have access to the Internet or demonstrate hardship in
7filing electronically may petition the Department to waive the
8electronic filing requirement.
9    If a taxpayer fails to sign a return within 30 days after
10the proper notice and demand for signature by the Department,
11the return shall be considered valid and any amount shown to be
12due on the return shall be deemed assessed.
13    Each return shall be accompanied by the statement of
14prepaid tax issued pursuant to Section 2e for which credit is
15claimed.
16    Prior to October 1, 2003, and on and after September 1,
172004 a retailer may accept a Manufacturer's Purchase Credit
18certification from a purchaser in satisfaction of Use Tax as
19provided in Section 3-85 of the Use Tax Act if the purchaser
20provides the appropriate documentation as required by Section
213-85 of the Use Tax Act. A Manufacturer's Purchase Credit
22certification, accepted by a retailer prior to October 1, 2003
23and on and after September 1, 2004 as provided in Section 3-85
24of the Use Tax Act, may be used by that retailer to satisfy
25Retailers' Occupation Tax liability in the amount claimed in
26the certification, not to exceed 6.25% of the receipts subject

 

 

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1to tax from a qualifying purchase. A Manufacturer's Purchase
2Credit reported on any original or amended return filed under
3this Act after October 20, 2003 for reporting periods prior to
4September 1, 2004 shall be disallowed. Manufacturer's
5Purchaser Credit reported on annual returns due on or after
6January 1, 2005 will be disallowed for periods prior to
7September 1, 2004. No Manufacturer's Purchase Credit may be
8used after September 30, 2003 through August 31, 2004 to
9satisfy any tax liability imposed under this Act, including any
10audit liability.
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 the business of selling tangible
21    personal property at retail in this State;
22        3. The total amount of taxable receipts received by him
23    during the preceding calendar month from sales of tangible
24    personal property by him during such preceding calendar
25    month, including receipts from charge and time sales, but
26    less all deductions allowed by law;

 

 

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1        4. The amount of credit provided in Section 2d of this
2    Act;
3        5. The amount of tax due; and
4        6. Such other reasonable information as the Department
5    may require.
6    Beginning on October 1, 2003, any person who is not a
7licensed distributor, importing distributor, or manufacturer,
8as defined in the Liquor Control Act of 1934, but is engaged in
9the business of selling, at retail, alcoholic liquor shall file
10a statement with the Department of Revenue, in a format and at
11a time prescribed by the Department, showing the total amount
12paid for alcoholic liquor purchased during the preceding month
13and such other information as is reasonably required by the
14Department. The Department may adopt rules to require that this
15statement be filed in an electronic or telephonic format. Such
16rules may provide for exceptions from the filing requirements
17of this paragraph. For the purposes of this paragraph, the term
18"alcoholic liquor" shall have the meaning prescribed in the
19Liquor Control Act of 1934.
20    Beginning on October 1, 2003, every distributor, importing
21distributor, and manufacturer of alcoholic liquor as defined in
22the Liquor Control Act of 1934, shall file a statement with the
23Department of Revenue, no later than the 10th day of the month
24for the preceding month during which transactions occurred, by
25electronic means, showing the total amount of gross receipts
26from the sale of alcoholic liquor sold or distributed during

 

 

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1the preceding month to purchasers; identifying the purchaser to
2whom it was sold or distributed; the purchaser's tax
3registration number; and such other information reasonably
4required by the Department. A distributor, importing
5distributor, or manufacturer of alcoholic liquor must
6personally deliver, mail, or provide by electronic means to
7each retailer listed on the monthly statement a report
8containing a cumulative total of that distributor's, importing
9distributor's, or manufacturer's total sales of alcoholic
10liquor to that retailer no later than the 10th day of the month
11for the preceding month during which the transaction occurred.
12The distributor, importing distributor, or manufacturer shall
13notify the retailer as to the method by which the distributor,
14importing distributor, or manufacturer will provide the sales
15information. If the retailer is unable to receive the sales
16information by electronic means, the distributor, importing
17distributor, or manufacturer shall furnish the sales
18information by personal delivery or by mail. For purposes of
19this paragraph, the term "electronic means" includes, but is
20not limited to, the use of a secure Internet website, e-mail,
21or facsimile.
22    If a total amount of less than $1 is payable, refundable or
23creditable, such amount shall be disregarded if it is less than
2450 cents and shall be increased to $1 if it is 50 cents or more.
25    Beginning October 1, 1993, a taxpayer who has an average
26monthly tax liability of $150,000 or more shall make all

 

 

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

 

 

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

 

 

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1with the return for July, August and September of a given year
2being due by October 20 of such year, and with the return for
3October, November and December of a given year being due by
4January 20 of the following year.
5    If the retailer is otherwise required to file a monthly or
6quarterly return and if the retailer's average monthly tax
7liability with the Department does not exceed $50, the
8Department may authorize his returns to be filed on an annual
9basis, with the return for a given year being due by January 20
10of the following year.
11    Such quarter annual and annual returns, as to form and
12substance, shall be subject to the same requirements as monthly
13returns.
14    Notwithstanding any other provision in this Act concerning
15the time within which a retailer may file his return, in the
16case of any retailer who ceases to engage in a kind of business
17which makes him responsible for filing returns under this Act,
18such retailer shall file a final return under this Act with the
19Department not more than one month after discontinuing such
20business.
21    Where the same person has more than one business registered
22with the Department under separate registrations under this
23Act, such person may not file each return that is due as a
24single return covering all such registered businesses, but
25shall file separate returns for each such registered business.
26    In addition, with respect to motor vehicles, watercraft,

 

 

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1aircraft, and trailers that are required to be registered with
2an agency of this State, every retailer selling this kind of
3tangible personal property shall file, with the Department,
4upon a form to be prescribed and supplied by the Department, a
5separate return for each such item of tangible personal
6property which the retailer sells, except that if, in the same
7transaction, (i) a retailer of aircraft, watercraft, motor
8vehicles or trailers transfers more than one aircraft,
9watercraft, motor vehicle or trailer to another aircraft,
10watercraft, motor vehicle retailer or trailer retailer for the
11purpose of resale or (ii) a retailer of aircraft, watercraft,
12motor vehicles, or trailers transfers more than one aircraft,
13watercraft, motor vehicle, or trailer to a purchaser for use as
14a qualifying rolling stock as provided in Section 2-5 of this
15Act, then that seller may report the transfer of all aircraft,
16watercraft, motor vehicles or trailers involved in that
17transaction to the Department on the same uniform
18invoice-transaction reporting return form. For purposes of
19this Section, "watercraft" means a Class 2, Class 3, or Class 4
20watercraft as defined in Section 3-2 of the Boat Registration
21and Safety Act, a personal watercraft, or any boat equipped
22with an inboard motor.
23    Any retailer who sells only motor vehicles, watercraft,
24aircraft, or trailers that are required to be registered with
25an agency of this State, so that all retailers' occupation tax
26liability is required to be reported, and is reported, on such

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1    Where the seller is a limited liability company, the return
2filed on behalf of the limited liability company shall be
3signed by a manager, member, or properly accredited agent of
4the limited liability company.
5    Except as provided in this Section, the retailer filing the
6return under this Section shall, at the time of filing such
7return, pay to the Department the amount of tax imposed by this
8Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
9on and after January 1, 1990, or $5 per calendar year,
10whichever is greater, which is allowed to reimburse the
11retailer for the expenses incurred in keeping records,
12preparing and filing returns, remitting the tax and supplying
13data to the Department on request. Any prepayment made pursuant
14to Section 2d of this Act shall be included in the amount on
15which such 2.1% or 1.75% discount is computed. In the case of
16retailers who report and pay the tax on a transaction by
17transaction basis, as provided in this Section, such discount
18shall be taken with each such tax remittance instead of when
19such retailer files his periodic return. The discount allowed
20under this Section is allowed only for returns that are filed
21in the manner required by this Act. The Department may disallow
22the discount for retailers whose certificate of registration is
23revoked at the time the return is filed, but only if the
24Department's decision to revoke the certificate of
25registration has become final.
26    Before October 1, 2000, if the taxpayer's average monthly

 

 

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1tax liability to the Department under this Act, the Use Tax
2Act, the Service Occupation Tax Act, and the Service Use Tax
3Act, excluding any liability for prepaid sales tax to be
4remitted in accordance with Section 2d of this Act, was $10,000
5or more during the preceding 4 complete calendar quarters, he
6shall file a return with the Department each month by the 20th
7day of the month next following the month during which such tax
8liability is incurred and shall make payments to the Department
9on or before the 7th, 15th, 22nd and last day of the month
10during which such liability is incurred. On and after October
111, 2000, if the taxpayer's average monthly tax liability to the
12Department under this Act, the Use Tax Act, the Service
13Occupation Tax Act, and the Service Use Tax Act, excluding any
14liability for prepaid sales tax to be remitted in accordance
15with Section 2d of this Act, was $20,000 or more during the
16preceding 4 complete calendar quarters, he shall file a return
17with the Department each month by the 20th day of the month
18next following the month during which such tax liability is
19incurred and shall make payment to the Department on or before
20the 7th, 15th, 22nd and last day of the month during which such
21liability is incurred. If the month during which such tax
22liability is incurred began prior to January 1, 1985, each
23payment shall be in an amount equal to 1/4 of the taxpayer's
24actual liability for the month or an amount set by the
25Department not to exceed 1/4 of the average monthly liability
26of the taxpayer to the Department for the preceding 4 complete

 

 

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1calendar quarters (excluding the month of highest liability and
2the month of lowest liability in such 4 quarter period). If the
3month during which such tax liability is incurred begins on or
4after January 1, 1985 and prior to January 1, 1987, each
5payment shall be in an amount equal to 22.5% of the taxpayer's
6actual liability for the month or 27.5% of the taxpayer's
7liability for the same calendar month of the preceding year. If
8the month during which such tax liability is incurred begins on
9or after January 1, 1987 and prior to January 1, 1988, each
10payment shall be in an amount equal to 22.5% of the taxpayer's
11actual liability for the month or 26.25% of the taxpayer's
12liability for the same calendar month of the preceding year. If
13the month during which such tax liability is incurred begins on
14or after January 1, 1988, and prior to January 1, 1989, or
15begins on or after January 1, 1996, each payment shall be in an
16amount equal to 22.5% of the taxpayer's actual liability for
17the month or 25% of the taxpayer's liability for the same
18calendar month of the preceding year. If the month during which
19such tax liability is incurred begins on or after January 1,
201989, and prior to January 1, 1996, each payment shall be in an
21amount equal to 22.5% of the taxpayer's actual liability for
22the month or 25% of the taxpayer's liability for the same
23calendar month of the preceding year or 100% of the taxpayer's
24actual liability for the quarter monthly reporting period. The
25amount of such quarter monthly payments shall be credited
26against the final tax liability of the taxpayer's return for

 

 

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

 

 

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1each calendar quarter of the 4 preceding complete calendar
2quarter period is less than $20,000. However, if a taxpayer can
3show the Department that a substantial change in the taxpayer's
4business has occurred which causes the taxpayer to anticipate
5that his average monthly tax liability for the reasonably
6foreseeable future will fall below the $20,000 threshold stated
7above, then such taxpayer may petition the Department for a
8change in such taxpayer's reporting status. The Department
9shall change such taxpayer's reporting status unless it finds
10that such change is seasonal in nature and not likely to be
11long term. If any such quarter monthly payment is not paid at
12the time or in the amount required by this Section, then the
13taxpayer shall be liable for penalties and interest on the
14difference between the minimum amount due as a payment and the
15amount of such quarter monthly payment actually and timely
16paid, except insofar as the taxpayer has previously made
17payments for that month to the Department in excess of the
18minimum payments previously due as provided in this Section.
19The Department shall make reasonable rules and regulations to
20govern the quarter monthly payment amount and quarter monthly
21payment dates for taxpayers who file on other than a calendar
22monthly basis.
23    The provisions of this paragraph apply before October 1,
242001. Without regard to whether a taxpayer is required to make
25quarter monthly payments as specified above, any taxpayer who
26is required by Section 2d of this Act to collect and remit

 

 

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1prepaid taxes and has collected prepaid taxes which average in
2excess of $25,000 per month during the preceding 2 complete
3calendar quarters, shall file a return with the Department as
4required by Section 2f and shall make payments to the
5Department on or before the 7th, 15th, 22nd and last day of the
6month during which such liability is incurred. If the month
7during which such tax liability is incurred began prior to
8September 1, 1985 (the effective date of Public Act 84-221),
9each payment shall be in an amount not less than 22.5% of the
10taxpayer's actual liability under Section 2d. If the month
11during which such tax liability is incurred begins on or after
12January 1, 1986, each payment shall be in an amount equal to
1322.5% of the taxpayer's actual liability for the month or 27.5%
14of the taxpayer's liability for the same calendar month of the
15preceding calendar year. If the month during which such tax
16liability is incurred begins on or after January 1, 1987, each
17payment shall be in an amount equal to 22.5% of the taxpayer's
18actual liability for the month or 26.25% of the taxpayer's
19liability for the same calendar month of the preceding year.
20The amount of such quarter monthly payments shall be credited
21against the final tax liability of the taxpayer's return for
22that month filed under this Section or Section 2f, as the case
23may be. Once applicable, the requirement of the making of
24quarter monthly payments to the Department pursuant to this
25paragraph shall continue until such taxpayer's average monthly
26prepaid tax collections during the preceding 2 complete

 

 

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1calendar quarters is $25,000 or less. If any such quarter
2monthly payment is not paid at the time or in the amount
3required, the taxpayer shall be liable for penalties and
4interest on such difference, except insofar as the taxpayer has
5previously made payments for that month in excess of the
6minimum payments previously due.
7    The provisions of this paragraph apply on and after October
81, 2001. Without regard to whether a taxpayer is required to
9make quarter monthly payments as specified above, any taxpayer
10who is required by Section 2d of this Act to collect and remit
11prepaid taxes and has collected prepaid taxes that average in
12excess of $20,000 per month during the preceding 4 complete
13calendar quarters shall file a return with the Department as
14required by Section 2f and shall make payments to the
15Department on or before the 7th, 15th, 22nd and last day of the
16month during which the liability is incurred. Each payment
17shall be in an amount equal to 22.5% of the taxpayer's actual
18liability for the month or 25% of the taxpayer's liability for
19the same calendar month of the preceding year. The amount of
20the quarter monthly payments shall be credited against the
21final tax liability of the taxpayer's return for that month
22filed under this Section or Section 2f, as the case may be.
23Once applicable, the requirement of the making of quarter
24monthly payments to the Department pursuant to this paragraph
25shall continue until the taxpayer's average monthly prepaid tax
26collections during the preceding 4 complete calendar quarters

 

 

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1(excluding the month of highest liability and the month of
2lowest liability) is less than $19,000 or until such taxpayer's
3average monthly liability to the Department as computed for
4each calendar quarter of the 4 preceding complete calendar
5quarters is less than $20,000. If any such quarter monthly
6payment is not paid at the time or in the amount required, the
7taxpayer shall be liable for penalties and interest on such
8difference, except insofar as the taxpayer has previously made
9payments for that month in excess of the minimum payments
10previously due.
11    If any payment provided for in this Section exceeds the
12taxpayer's liabilities under this Act, the Use Tax Act, the
13Service Occupation Tax Act and the Service Use Tax Act, as
14shown on an original monthly return, the Department shall, if
15requested by the taxpayer, issue to the taxpayer a credit
16memorandum no later than 30 days after the date of payment. The
17credit evidenced by such credit memorandum may be assigned by
18the taxpayer to a similar taxpayer under this Act, the Use Tax
19Act, the Service Occupation Tax Act or the Service Use Tax Act,
20in accordance with reasonable rules and regulations to be
21prescribed by the Department. If no such request is made, the
22taxpayer may credit such excess payment against tax liability
23subsequently to be remitted to the Department under this Act,
24the Use Tax Act, the Service Occupation Tax Act or the Service
25Use Tax Act, in accordance with reasonable rules and
26regulations prescribed by the Department. If the Department

 

 

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1subsequently determined that all or any part of the credit
2taken was not actually due to the taxpayer, the taxpayer's 2.1%
3and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
4of the difference between the credit taken and that actually
5due, and that taxpayer shall be liable for penalties and
6interest on such difference.
7    If a retailer of motor fuel is entitled to a credit under
8Section 2d of this Act which exceeds the taxpayer's liability
9to the Department under this Act for the month which the
10taxpayer is filing a return, the Department shall issue the
11taxpayer a credit memorandum for the excess.
12    Beginning January 1, 1990, each month the Department shall
13pay into the Local Government Tax Fund, a special fund in the
14State treasury which is hereby created, the net revenue
15realized for the preceding month from the 1% tax on sales of
16food for human consumption which is to be consumed off the
17premises where it is sold (other than alcoholic beverages, soft
18drinks and food which has been prepared for immediate
19consumption) and prescription female and male condoms,
20incontinence products, diapers, baby wipes, and
21nonprescription medicines, drugs, medical appliances, products
22classified as Class III medical devices by the United States
23Food and Drug Administration that are used for cancer treatment
24pursuant to a prescription, as well as any accessories and
25components related to those devices, and insulin, urine testing
26materials, syringes and needles used by diabetics.

 

 

SB2881 Engrossed- 174 -LRB100 19062 HLH 34317 b

1    Beginning January 1, 1990, each month the Department shall
2pay into the County and Mass Transit District Fund, a special
3fund in the State treasury which is hereby created, 4% of the
4net revenue realized for the preceding month from the 6.25%
5general rate.
6    Beginning August 1, 2000, each month the Department shall
7pay into the County and Mass Transit District Fund 20% of the
8net revenue realized for the preceding month from the 1.25%
9rate on the selling price of motor fuel and gasohol. Beginning
10September 1, 2010, each month the Department shall pay into the
11County and Mass Transit District Fund 20% of the net revenue
12realized for the preceding month from the 1.25% rate on the
13selling price of sales tax holiday items.
14    Beginning January 1, 1990, each month the Department shall
15pay into the Local Government Tax Fund 16% of the net revenue
16realized for the preceding month from the 6.25% general rate on
17the selling price of tangible personal property.
18    Beginning August 1, 2000, each month the Department shall
19pay into the Local Government Tax Fund 80% of the net revenue
20realized for the preceding month from the 1.25% rate on the
21selling price of motor fuel and gasohol. Beginning September 1,
222010, each month the Department shall pay into the Local
23Government Tax Fund 80% of the net revenue realized for the
24preceding month from the 1.25% rate on the selling price of
25sales tax holiday items.
26    Beginning October 1, 2009, each month the Department shall

 

 

SB2881 Engrossed- 175 -LRB100 19062 HLH 34317 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, 2011, each month the Department shall pay
8into the Clean Air Act Permit Fund 80% of the net revenue
9realized for the preceding month from the 6.25% general rate on
10the selling price of sorbents used in Illinois in the process
11of sorbent injection as used to comply with the Environmental
12Protection Act or the federal Clean Air Act, but the total
13payment into the Clean Air Act Permit Fund under this Act and
14the Use Tax Act shall not exceed $2,000,000 in any fiscal year.
15    Beginning July 1, 2013, each month the Department shall pay
16into the Underground Storage Tank Fund from the proceeds
17collected under this Act, the Use Tax Act, the Service Use Tax
18Act, and the Service Occupation Tax Act an amount equal to the
19average monthly deficit in the Underground Storage Tank Fund
20during the prior year, as certified annually by the Illinois
21Environmental Protection Agency, but the total payment into the
22Underground Storage Tank Fund under this Act, the Use Tax Act,
23the Service Use Tax Act, and the Service Occupation Tax Act
24shall not exceed $18,000,000 in any State fiscal year. As used
25in this paragraph, the "average monthly deficit" shall be equal
26to the difference between the average monthly claims for

 

 

SB2881 Engrossed- 176 -LRB100 19062 HLH 34317 b

1payment by the fund and the average monthly revenues deposited
2into the fund, excluding payments made pursuant to this
3paragraph.
4    Beginning July 1, 2015, of the remainder of the moneys
5received by the Department under the Use Tax Act, the Service
6Use Tax Act, the Service Occupation Tax Act, and this Act, each
7month the Department shall deposit $500,000 into the State
8Crime Laboratory Fund.
9    Of the remainder of the moneys received by the Department
10pursuant to this Act, (a) 1.75% thereof shall be paid into the
11Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
12and after July 1, 1989, 3.8% thereof shall be paid into the
13Build Illinois Fund; provided, however, that if in any fiscal
14year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
15may be, of the moneys received by the Department and required
16to be paid into the Build Illinois Fund pursuant to this Act,
17Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
18Act, and Section 9 of the Service Occupation Tax Act, such Acts
19being hereinafter called the "Tax Acts" and such aggregate of
202.2% or 3.8%, as the case may be, of moneys being hereinafter
21called the "Tax Act Amount", and (2) the amount transferred to
22the Build Illinois Fund from the State and Local Sales Tax
23Reform Fund shall be less than the Annual Specified Amount (as
24hereinafter defined), an amount equal to the difference shall
25be immediately paid into the Build Illinois Fund from other
26moneys received by the Department pursuant to the Tax Acts; the

 

 

SB2881 Engrossed- 177 -LRB100 19062 HLH 34317 b

1"Annual Specified Amount" means the amounts specified below for
2fiscal years 1986 through 1993:
3Fiscal YearAnnual Specified Amount
41986$54,800,000
51987$76,650,000
61988$80,480,000
71989$88,510,000
81990$115,330,000
91991$145,470,000
101992$182,730,000
111993$206,520,000;
12and means the Certified Annual Debt Service Requirement (as
13defined in Section 13 of the Build Illinois Bond Act) or the
14Tax Act Amount, whichever is greater, for fiscal year 1994 and
15each fiscal year thereafter; and further provided, that if on
16the last business day of any month the sum of (1) the Tax Act
17Amount required to be deposited into the Build Illinois Bond
18Account in the Build Illinois Fund during such month and (2)
19the amount transferred to the Build Illinois Fund from the
20State and Local Sales Tax Reform Fund shall have been less than
211/12 of the Annual Specified Amount, an amount equal to the
22difference shall be immediately paid into the Build Illinois
23Fund from other moneys received by the Department pursuant to
24the Tax Acts; and, further provided, that in no event shall the
25payments required under the preceding proviso result in
26aggregate payments into the Build Illinois Fund pursuant to

 

 

SB2881 Engrossed- 178 -LRB100 19062 HLH 34317 b

1this clause (b) for any fiscal year in excess of the greater of
2(i) the Tax Act Amount or (ii) the Annual Specified Amount for
3such fiscal year. The amounts payable into the Build Illinois
4Fund under clause (b) of the first sentence in this paragraph
5shall be payable only until such time as the aggregate amount
6on deposit under each trust indenture securing Bonds issued and
7outstanding pursuant to the Build Illinois Bond Act is
8sufficient, taking into account any future investment income,
9to fully provide, in accordance with such indenture, for the
10defeasance of or the payment of the principal of, premium, if
11any, and interest on the Bonds secured by such indenture and on
12any Bonds expected to be issued thereafter and all fees and
13costs payable with respect thereto, all as certified by the
14Director of the Bureau of the Budget (now Governor's Office of
15Management and Budget). If on the last business day of any
16month in which Bonds are outstanding pursuant to the Build
17Illinois Bond Act, the aggregate of moneys deposited in the
18Build Illinois Bond Account in the Build Illinois Fund in such
19month shall be less than the amount required to be transferred
20in such month from the Build Illinois Bond Account to the Build
21Illinois Bond Retirement and Interest Fund pursuant to Section
2213 of the Build Illinois Bond Act, an amount equal to such
23deficiency shall be immediately paid from other moneys received
24by the Department pursuant to the Tax Acts to the Build
25Illinois Fund; provided, however, that any amounts paid to the
26Build Illinois Fund in any fiscal year pursuant to this

 

 

SB2881 Engrossed- 179 -LRB100 19062 HLH 34317 b

1sentence shall be deemed to constitute payments pursuant to
2clause (b) of the first sentence of this paragraph and shall
3reduce the amount otherwise payable for such fiscal year
4pursuant to that clause (b). The moneys received by the
5Department pursuant to this Act and required to be deposited
6into the Build Illinois Fund are subject to the pledge, claim
7and charge set forth in Section 12 of the Build Illinois Bond
8Act.
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 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

 

 

SB2881 Engrossed- 180 -LRB100 19062 HLH 34317 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

 

 

SB2881 Engrossed- 181 -LRB100 19062 HLH 34317 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

 

 

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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.

 

 

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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 August 26, 2014 (the
7effective date of Public Act 98-1098), each month, from the
8collections made under Section 9 of the Use Tax Act, Section 9
9of the Service Use Tax Act, Section 9 of the Service Occupation
10Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
11the 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 State
22Treasury and 25% shall be reserved in a special account and
23used only for the transfer to the Common School Fund as part of
24the monthly transfer from the General Revenue Fund in
25accordance with Section 8a of the State Finance Act.
26    The Department may, upon separate written notice to a

 

 

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

 

 

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

 

 

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1for the second preceding month. Beginning April 1, 2000, this
2transfer is no longer required and shall not be made.
3    Net revenue realized for a month shall be the revenue
4collected by the State pursuant to this Act, less the amount
5paid out during that month as refunds to taxpayers for
6overpayment of liability.
7    For greater simplicity of administration, manufacturers,
8importers and wholesalers whose products are sold at retail in
9Illinois by numerous retailers, and who wish to do so, may
10assume the responsibility for accounting and paying to the
11Department all tax accruing under this Act with respect to such
12sales, if the retailers who are affected do not make written
13objection to the Department to this arrangement.
14    Any person who promotes, organizes, provides retail
15selling space for concessionaires or other types of sellers at
16the Illinois State Fair, DuQuoin State Fair, county fairs,
17local fairs, art shows, flea markets and similar exhibitions or
18events, including any transient merchant as defined by Section
192 of the Transient Merchant Act of 1987, is required to file a
20report with the Department providing the name of the merchant's
21business, the name of the person or persons engaged in
22merchant's business, the permanent address and Illinois
23Retailers Occupation Tax Registration Number of the merchant,
24the dates and location of the event and other reasonable
25information that the Department may require. The report must be
26filed not later than the 20th day of the month next following

 

 

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1the month during which the event with retail sales was held.
2Any person who fails to file a report required by this Section
3commits a business offense and is subject to a fine not to
4exceed $250.
5    Any person engaged in the business of selling tangible
6personal property at retail as a concessionaire or other type
7of seller at the Illinois State Fair, county fairs, art shows,
8flea markets and similar exhibitions or events, or any
9transient merchants, as defined by Section 2 of the Transient
10Merchant Act of 1987, may be required to make a daily report of
11the amount of such sales to the Department and to make a daily
12payment of the full amount of tax due. The Department shall
13impose this requirement when it finds that there is a
14significant risk of loss of revenue to the State at such an
15exhibition or event. Such a finding shall be based on evidence
16that a substantial number of concessionaires or other sellers
17who are not residents of Illinois will be engaging in the
18business of selling tangible personal property at retail at the
19exhibition or event, or other evidence of a significant risk of
20loss of revenue to the State. The Department shall notify
21concessionaires and other sellers affected by the imposition of
22this requirement. In the absence of notification by the
23Department, the concessionaires and other sellers shall file
24their returns as otherwise required in this Section.
25(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
2699-933, eff. 1-27-17; 100-303, eff. 8-24-17.)
 

 

 

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1    (Text of Section after amendment by P.A. 100-363)
2    Sec. 3. Except as provided in this Section, on or before
3the twentieth day of each calendar month, every person engaged
4in the business of selling tangible personal property at retail
5in this State during the preceding calendar month shall file a
6return with the Department, stating:
7        1. The name of the seller;
8        2. His residence address and the address of his
9    principal place of business and the address of the
10    principal place of business (if that is a different
11    address) from which he engages in the business of selling
12    tangible personal property at retail in this State;
13        3. Total amount of receipts received by him during the
14    preceding calendar month or quarter, as the case may be,
15    from sales of tangible personal property, and from services
16    furnished, by him during such preceding calendar month or
17    quarter;
18        4. Total amount received by him during the preceding
19    calendar month or quarter on charge and time sales of
20    tangible personal property, and from services furnished,
21    by him prior to the month or quarter for which the return
22    is filed;
23        5. Deductions allowed by law;
24        6. Gross receipts which were received by him during the
25    preceding calendar month or quarter and upon the basis of

 

 

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1    which the tax is imposed;
2        7. The amount of credit provided in Section 2d of this
3    Act;
4        8. The amount of tax due;
5        9. The signature of the taxpayer; and
6        10. Such other reasonable information as the
7    Department may require.
8    On and after January 1, 2018, except for returns for motor
9vehicles, watercraft, aircraft, and trailers that are required
10to be registered with an agency of this State, with respect to
11retailers whose annual gross receipts average $20,000 or more,
12all returns required to be filed pursuant to this Act shall be
13filed electronically. Retailers who demonstrate that they do
14not have access to the Internet or demonstrate hardship in
15filing electronically may petition the Department to waive the
16electronic filing requirement.
17    If a taxpayer fails to sign a return within 30 days after
18the proper notice and demand for signature by the Department,
19the return shall be considered valid and any amount shown to be
20due on the return shall be deemed assessed.
21    Each return shall be accompanied by the statement of
22prepaid tax issued pursuant to Section 2e for which credit is
23claimed.
24    Prior to October 1, 2003, and on and after September 1,
252004 a retailer may accept a Manufacturer's Purchase Credit
26certification from a purchaser in satisfaction of Use Tax as

 

 

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1provided in Section 3-85 of the Use Tax Act if the purchaser
2provides the appropriate documentation as required by Section
33-85 of the Use Tax Act. A Manufacturer's Purchase Credit
4certification, accepted by a retailer prior to October 1, 2003
5and on and after September 1, 2004 as provided in Section 3-85
6of the Use Tax Act, may be used by that retailer to satisfy
7Retailers' Occupation Tax liability in the amount claimed in
8the certification, not to exceed 6.25% of the receipts subject
9to tax from a qualifying purchase. A Manufacturer's Purchase
10Credit reported on any original or amended return filed under
11this Act after October 20, 2003 for reporting periods prior to
12September 1, 2004 shall be disallowed. Manufacturer's
13Purchaser Credit reported on annual returns due on or after
14January 1, 2005 will be disallowed for periods prior to
15September 1, 2004. No Manufacturer's Purchase Credit may be
16used after September 30, 2003 through August 31, 2004 to
17satisfy any tax liability imposed under this Act, including any
18audit liability.
19    The Department may require returns to be filed on a
20quarterly basis. If so required, a return for each calendar
21quarter shall be filed on or before the twentieth day of the
22calendar month following the end of such calendar quarter. The
23taxpayer shall also file a return with the Department for each
24of the first two months of each calendar quarter, on or before
25the twentieth day of the following calendar month, stating:
26        1. The name of the seller;

 

 

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1        2. The address of the principal place of business from
2    which he engages in the business of selling tangible
3    personal property at retail in this State;
4        3. The total amount of taxable receipts received by him
5    during the preceding calendar month from sales of tangible
6    personal property by him during such preceding calendar
7    month, including receipts from charge and time sales, but
8    less all deductions allowed by law;
9        4. The amount of credit provided in Section 2d of this
10    Act;
11        5. The amount of tax due; and
12        6. Such other reasonable information as the Department
13    may require.
14    Beginning on October 1, 2003, any person who is not a
15licensed distributor, importing distributor, or manufacturer,
16as defined in the Liquor Control Act of 1934, but is engaged in
17the business of selling, at retail, alcoholic liquor shall file
18a statement with the Department of Revenue, in a format and at
19a time prescribed by the Department, showing the total amount
20paid for alcoholic liquor purchased during the preceding month
21and such other information as is reasonably required by the
22Department. The Department may adopt rules to require that this
23statement be filed in an electronic or telephonic format. Such
24rules may provide for exceptions from the filing requirements
25of this paragraph. For the purposes of this paragraph, the term
26"alcoholic liquor" shall have the meaning prescribed in the

 

 

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1Liquor Control Act of 1934.
2    Beginning on October 1, 2003, every distributor, importing
3distributor, and manufacturer of alcoholic liquor as defined in
4the Liquor Control Act of 1934, shall file a statement with the
5Department of Revenue, no later than the 10th day of the month
6for the preceding month during which transactions occurred, by
7electronic means, showing the total amount of gross receipts
8from the sale of alcoholic liquor sold or distributed during
9the preceding month to purchasers; identifying the purchaser to
10whom it was sold or distributed; the purchaser's tax
11registration number; and such other information reasonably
12required by the Department. A distributor, importing
13distributor, or manufacturer of alcoholic liquor must
14personally deliver, mail, or provide by electronic means to
15each retailer listed on the monthly statement a report
16containing a cumulative total of that distributor's, importing
17distributor's, or manufacturer's total sales of alcoholic
18liquor to that retailer no later than the 10th day of the month
19for the preceding month during which the transaction occurred.
20The distributor, importing distributor, or manufacturer shall
21notify the retailer as to the method by which the distributor,
22importing distributor, or manufacturer will provide the sales
23information. If the retailer is unable to receive the sales
24information by electronic means, the distributor, importing
25distributor, or manufacturer shall furnish the sales
26information by personal delivery or by mail. For purposes of

 

 

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1this paragraph, the term "electronic means" includes, but is
2not limited to, the use of a secure Internet website, e-mail,
3or facsimile.
4    If a total amount of less than $1 is payable, refundable or
5creditable, such amount shall be disregarded if it is less than
650 cents and shall be increased to $1 if it is 50 cents or more.
7    Beginning October 1, 1993, a taxpayer who has an average
8monthly tax liability of $150,000 or more shall make all
9payments required by rules of the Department by electronic
10funds transfer. Beginning October 1, 1994, a taxpayer who has
11an average monthly tax liability of $100,000 or more shall make
12all payments required by rules of the Department by electronic
13funds transfer. Beginning October 1, 1995, a taxpayer who has
14an average monthly tax liability of $50,000 or more shall make
15all payments required by rules of the Department by electronic
16funds transfer. Beginning October 1, 2000, a taxpayer who has
17an annual tax liability of $200,000 or more shall make all
18payments required by rules of the Department by electronic
19funds transfer. The term "annual tax liability" shall be the
20sum of the taxpayer's liabilities under this Act, and under all
21other State and local occupation and use tax laws administered
22by the Department, for the immediately preceding calendar year.
23The term "average monthly tax liability" shall be the sum of
24the taxpayer's liabilities under this Act, and under all other
25State and local occupation and use tax laws administered by the
26Department, for the immediately preceding calendar year

 

 

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1divided by 12. Beginning on October 1, 2002, a taxpayer who has
2a tax liability in the amount set forth in subsection (b) of
3Section 2505-210 of the Department of Revenue Law shall make
4all payments required by rules of the Department by electronic
5funds transfer.
6    Before August 1 of each year beginning in 1993, the
7Department shall notify all taxpayers required to make payments
8by electronic funds transfer. All taxpayers required to make
9payments by electronic funds transfer shall make those payments
10for a minimum of one year beginning on October 1.
11    Any taxpayer not required to make payments by electronic
12funds transfer may make payments by electronic funds transfer
13with the permission of the Department.
14    All taxpayers required to make payment by electronic funds
15transfer and any taxpayers authorized to voluntarily make
16payments by electronic funds transfer shall make those payments
17in the manner authorized by the Department.
18    The Department shall adopt such rules as are necessary to
19effectuate a program of electronic funds transfer and the
20requirements of this Section.
21    Any amount which is required to be shown or reported on any
22return or other document under this Act shall, if such amount
23is not a whole-dollar amount, be increased to the nearest
24whole-dollar amount in any case where the fractional part of a
25dollar is 50 cents or more, and decreased to the nearest
26whole-dollar amount where the fractional part of a dollar is

 

 

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1less than 50 cents.
2    If the retailer is otherwise required to file a monthly
3return and if the retailer's average monthly tax liability to
4the Department does not exceed $200, the Department may
5authorize his returns to be filed on a quarter annual basis,
6with the return for January, February and March of a given year
7being due by April 20 of such year; with the return for April,
8May and June of a given year being due by July 20 of such year;
9with the return for July, August and September of a given year
10being due by October 20 of such year, and with the return for
11October, November and December of a given year being due by
12January 20 of the following year.
13    If the retailer is otherwise required to file a monthly or
14quarterly return and if the retailer's average monthly tax
15liability with the Department does not exceed $50, the
16Department may authorize his returns to be filed on an annual
17basis, with the return for a given year being due by January 20
18of the following year.
19    Such quarter annual and annual returns, as to form and
20substance, shall be subject to the same requirements as monthly
21returns.
22    Notwithstanding any other provision in this Act concerning
23the time within which a retailer may file his return, in the
24case of any retailer who ceases to engage in a kind of business
25which makes him responsible for filing returns under this Act,
26such retailer shall file a final return under this Act with the

 

 

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1Department not more than one month after discontinuing such
2business.
3    Where the same person has more than one business registered
4with the Department under separate registrations under this
5Act, such person may not file each return that is due as a
6single return covering all such registered businesses, but
7shall file separate returns for each such registered business.
8    In addition, with respect to motor vehicles, watercraft,
9aircraft, and trailers that are required to be registered with
10an agency of this State, every retailer selling this kind of
11tangible personal property shall file, with the Department,
12upon a form to be prescribed and supplied by the Department, a
13separate return for each such item of tangible personal
14property which the retailer sells, except that if, in the same
15transaction, (i) a retailer of aircraft, watercraft, motor
16vehicles or trailers transfers more than one aircraft,
17watercraft, motor vehicle or trailer to another aircraft,
18watercraft, motor vehicle retailer or trailer retailer for the
19purpose of resale or (ii) a retailer of aircraft, watercraft,
20motor vehicles, or trailers transfers more than one aircraft,
21watercraft, motor vehicle, or trailer to a purchaser for use as
22a qualifying rolling stock as provided in Section 2-5 of this
23Act, then that seller may report the transfer of all aircraft,
24watercraft, motor vehicles or trailers involved in that
25transaction to the Department on the same uniform
26invoice-transaction reporting return form. For purposes of

 

 

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1this Section, "watercraft" means a Class 2, Class 3, or Class 4
2watercraft as defined in Section 3-2 of the Boat Registration
3and Safety Act, a personal watercraft, or any boat equipped
4with an inboard motor.
5    Any retailer who sells only motor vehicles, watercraft,
6aircraft, or trailers that are required to be registered with
7an agency of this State, so that all retailers' occupation tax
8liability is required to be reported, and is reported, on such
9transaction reporting returns and who is not otherwise required
10to file monthly or quarterly returns, need not file monthly or
11quarterly returns. However, those retailers shall be required
12to file returns on an annual basis.
13    The transaction reporting return, in the case of motor
14vehicles or trailers that are required to be registered with an
15agency of this State, shall be the same document as the Uniform
16Invoice referred to in Section 5-402 of The Illinois Vehicle
17Code and must show the name and address of the seller; the name
18and address of the purchaser; the amount of the selling price
19including the amount allowed by the retailer for traded-in
20property, if any; the amount allowed by the retailer for the
21traded-in tangible personal property, if any, to the extent to
22which Section 1 of this Act allows an exemption for the value
23of traded-in property; the balance payable after deducting such
24trade-in allowance from the total selling price; the amount of
25tax due from the retailer with respect to such transaction; the
26amount of tax collected from the purchaser by the retailer on

 

 

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

 

 

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

 

 

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1is required) upon satisfying the Department that such user has
2paid the proper tax (if tax is due) to the retailer. The
3Department shall adopt appropriate rules to carry out the
4mandate of this paragraph.
5    If the user who would otherwise pay tax to the retailer
6wants the transaction reporting return filed and the payment of
7the tax or proof of exemption made to the Department before the
8retailer is willing to take these actions and such user has not
9paid the tax to the retailer, such user may certify to the fact
10of such delay by the retailer and may (upon the Department
11being satisfied of the truth of such certification) transmit
12the information required by the transaction reporting return
13and the remittance for tax or proof of exemption directly to
14the Department and obtain his tax receipt or exemption
15determination, in which event the transaction reporting return
16and tax remittance (if a tax payment was required) shall be
17credited by the Department to the proper retailer's account
18with the Department, but without the 2.1% or 1.75% discount
19provided for in this Section being allowed. When the user pays
20the tax directly to the Department, he shall pay the tax in the
21same amount and in the same form in which it would be remitted
22if the tax had been remitted to the Department by the retailer.
23    Refunds made by the seller during the preceding return
24period to purchasers, on account of tangible personal property
25returned to the seller, shall be allowed as a deduction under
26subdivision 5 of his monthly or quarterly return, as the case

 

 

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1may be, in case the seller had theretofore included the
2receipts from the sale of such tangible personal property in a
3return filed by him and had paid the tax imposed by this Act
4with respect to such receipts.
5    Where the seller is a corporation, the return filed on
6behalf of such corporation shall be signed by the president,
7vice-president, secretary or treasurer or by the properly
8accredited agent of such corporation.
9    Where the seller is a limited liability company, the return
10filed on behalf of the limited liability company shall be
11signed by a manager, member, or properly accredited agent of
12the limited liability company.
13    Except as provided in this Section, the retailer filing the
14return under this Section shall, at the time of filing such
15return, pay to the Department the amount of tax imposed by this
16Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
17on and after January 1, 1990, or $5 per calendar year,
18whichever is greater, which is allowed to reimburse the
19retailer for the expenses incurred in keeping records,
20preparing and filing returns, remitting the tax and supplying
21data to the Department on request. Any prepayment made pursuant
22to Section 2d of this Act shall be included in the amount on
23which such 2.1% or 1.75% discount is computed. In the case of
24retailers who report and pay the tax on a transaction by
25transaction basis, as provided in this Section, such discount
26shall be taken with each such tax remittance instead of when

 

 

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1such retailer files his periodic return. The discount allowed
2under this Section is allowed only for returns that are filed
3in the manner required by this Act. The Department may disallow
4the discount for retailers whose certificate of registration is
5revoked at the time the return is filed, but only if the
6Department's decision to revoke the certificate of
7registration has become final.
8    Before October 1, 2000, if the taxpayer's average monthly
9tax liability to the Department under this Act, the Use Tax
10Act, the Service Occupation Tax Act, and the Service Use Tax
11Act, excluding any liability for prepaid sales tax to be
12remitted in accordance with Section 2d of this Act, was $10,000
13or more during the preceding 4 complete calendar quarters, he
14shall file a return with the Department each month by the 20th
15day of the month next following the month during which such tax
16liability is incurred and shall make payments to the Department
17on or before the 7th, 15th, 22nd and last day of the month
18during which such liability is incurred. On and after October
191, 2000, if the taxpayer's average monthly tax liability to the
20Department under this Act, the Use Tax Act, the Service
21Occupation Tax Act, and the Service Use Tax Act, excluding any
22liability for prepaid sales tax to be remitted in accordance
23with Section 2d of this Act, was $20,000 or more during the
24preceding 4 complete calendar quarters, he shall file a return
25with the Department each month by the 20th day of the month
26next following the month during which such tax liability is

 

 

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1incurred and shall make payment to the Department on or before
2the 7th, 15th, 22nd and last day of the month during which such
3liability is incurred. If the month during which such tax
4liability is incurred began prior to January 1, 1985, each
5payment shall be in an amount equal to 1/4 of the taxpayer's
6actual liability for the month or an amount set by the
7Department not to exceed 1/4 of the average monthly liability
8of the taxpayer to the Department for the preceding 4 complete
9calendar quarters (excluding the month of highest liability and
10the month of lowest liability in such 4 quarter period). If the
11month during which such tax liability is incurred begins on or
12after January 1, 1985 and prior to January 1, 1987, each
13payment shall be in an amount equal to 22.5% of the taxpayer's
14actual liability for the month or 27.5% of the taxpayer's
15liability for the same calendar month of the preceding year. If
16the month during which such tax liability is incurred begins on
17or after January 1, 1987 and prior to January 1, 1988, each
18payment shall be in an amount equal to 22.5% of the taxpayer's
19actual liability for the month or 26.25% of the taxpayer's
20liability for the same calendar month of the preceding year. If
21the month during which such tax liability is incurred begins on
22or after January 1, 1988, and prior to January 1, 1989, or
23begins on or after January 1, 1996, each payment shall be in an
24amount equal to 22.5% of the taxpayer's actual liability for
25the month or 25% of the taxpayer's liability for the same
26calendar month of the preceding year. If the month during which

 

 

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1such tax liability is incurred begins on or after January 1,
21989, and prior to January 1, 1996, each payment shall be in an
3amount equal to 22.5% of the taxpayer's actual liability for
4the month or 25% of the taxpayer's liability for the same
5calendar month of the preceding year or 100% of the taxpayer's
6actual liability for the quarter monthly reporting period. The
7amount of such quarter monthly payments shall be credited
8against the final tax liability of the taxpayer's return for
9that month. Before October 1, 2000, once applicable, the
10requirement of the making of quarter monthly payments to the
11Department by taxpayers having an average monthly tax liability
12of $10,000 or more as determined in the manner provided above
13shall continue until such taxpayer's average monthly liability
14to the Department during the preceding 4 complete calendar
15quarters (excluding the month of highest liability and the
16month of lowest liability) is less than $9,000, or until such
17taxpayer's average monthly liability to the Department as
18computed for each calendar quarter of the 4 preceding complete
19calendar quarter period is less than $10,000. However, if a
20taxpayer can show the Department that a substantial change in
21the taxpayer's business has occurred which causes the taxpayer
22to anticipate that his average monthly tax liability for the
23reasonably foreseeable future will fall below the $10,000
24threshold stated above, then such taxpayer may petition the
25Department for a change in such taxpayer's reporting status. On
26and after October 1, 2000, once applicable, the requirement of

 

 

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1the making of quarter monthly payments to the Department by
2taxpayers having an average monthly tax liability of $20,000 or
3more as determined in the manner provided above shall continue
4until such taxpayer's average monthly liability to the
5Department during the preceding 4 complete calendar quarters
6(excluding the month of highest liability and the month of
7lowest liability) is less than $19,000 or until such taxpayer's
8average monthly liability to the Department as computed for
9each calendar quarter of the 4 preceding complete calendar
10quarter period is less than $20,000. However, if a taxpayer can
11show the Department that a substantial change in the taxpayer's
12business has occurred which causes the taxpayer to anticipate
13that his average monthly tax liability for the reasonably
14foreseeable future will fall below the $20,000 threshold stated
15above, then such taxpayer may petition the Department for a
16change in such taxpayer's reporting status. The Department
17shall change such taxpayer's reporting status unless it finds
18that such change is seasonal in nature and not likely to be
19long term. If any such quarter monthly payment is not paid at
20the time or in the amount required by this Section, then the
21taxpayer shall be liable for penalties and interest on the
22difference between the minimum amount due as a payment and the
23amount of such quarter monthly payment actually and timely
24paid, except insofar as the taxpayer has previously made
25payments for that month to the Department in excess of the
26minimum payments previously due as provided in this Section.

 

 

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1The Department shall make reasonable rules and regulations to
2govern the quarter monthly payment amount and quarter monthly
3payment dates for taxpayers who file on other than a calendar
4monthly basis.
5    The provisions of this paragraph apply before October 1,
62001. Without regard to whether a taxpayer is required to make
7quarter monthly payments as specified above, any taxpayer who
8is required by Section 2d of this Act to collect and remit
9prepaid taxes and has collected prepaid taxes which average in
10excess of $25,000 per month during the preceding 2 complete
11calendar quarters, shall file a return with the Department as
12required by Section 2f and shall make payments to the
13Department on or before the 7th, 15th, 22nd and last day of the
14month during which such liability is incurred. If the month
15during which such tax liability is incurred began prior to
16September 1, 1985 (the effective date of Public Act 84-221),
17each payment shall be in an amount not less than 22.5% of the
18taxpayer's actual liability under Section 2d. If the month
19during which such tax liability is incurred begins on or after
20January 1, 1986, each payment shall be in an amount equal to
2122.5% of the taxpayer's actual liability for the month or 27.5%
22of the taxpayer's liability for the same calendar month of the
23preceding calendar year. If the month during which such tax
24liability is incurred begins on or after January 1, 1987, 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.
2The amount of such quarter monthly payments shall be credited
3against the final tax liability of the taxpayer's return for
4that month filed under this Section or Section 2f, as the case
5may be. Once applicable, the requirement of the making of
6quarter monthly payments to the Department pursuant to this
7paragraph shall continue until such taxpayer's average monthly
8prepaid tax collections during the preceding 2 complete
9calendar quarters is $25,000 or less. If any such quarter
10monthly payment is not paid at the time or in the amount
11required, the taxpayer shall be liable for penalties and
12interest on such difference, except insofar as the taxpayer has
13previously made payments for that month in excess of the
14minimum payments previously due.
15    The provisions of this paragraph apply on and after October
161, 2001. Without regard to whether a taxpayer is required to
17make quarter monthly payments as specified above, any taxpayer
18who is required by Section 2d of this Act to collect and remit
19prepaid taxes and has collected prepaid taxes that average in
20excess of $20,000 per month during the preceding 4 complete
21calendar quarters shall file a return with the Department as
22required by Section 2f and shall make payments to the
23Department on or before the 7th, 15th, 22nd and last day of the
24month during which the liability is incurred. Each payment
25shall be in an amount equal to 22.5% of the taxpayer's actual
26liability for the month or 25% of the taxpayer's liability for

 

 

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1the same calendar month of the preceding year. The amount of
2the quarter monthly payments shall be credited against the
3final tax liability of the taxpayer's return for that month
4filed under this Section or Section 2f, as the case may be.
5Once applicable, the requirement of the making of quarter
6monthly payments to the Department pursuant to this paragraph
7shall continue until the taxpayer's average monthly prepaid tax
8collections during the preceding 4 complete calendar quarters
9(excluding the month of highest liability and the month of
10lowest liability) is less than $19,000 or until such taxpayer's
11average monthly liability to the Department as computed for
12each calendar quarter of the 4 preceding complete calendar
13quarters is less than $20,000. If any such quarter monthly
14payment is not paid at the time or in the amount required, the
15taxpayer shall be liable for penalties and interest on such
16difference, except insofar as the taxpayer has previously made
17payments for that month in excess of the minimum payments
18previously due.
19    If any payment provided for in this Section exceeds the
20taxpayer's liabilities under this Act, the Use Tax Act, the
21Service Occupation Tax Act and the Service Use Tax Act, as
22shown on an original monthly return, the Department shall, if
23requested by the taxpayer, issue to the taxpayer a credit
24memorandum no later than 30 days after the date of payment. The
25credit evidenced by such credit memorandum may be assigned by
26the taxpayer to a similar taxpayer under this Act, the Use Tax

 

 

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1Act, the Service Occupation Tax Act or the Service Use Tax Act,
2in accordance with reasonable rules and regulations to be
3prescribed by the Department. If no such request is made, the
4taxpayer may credit such excess payment against tax liability
5subsequently to be remitted to the Department under this Act,
6the Use Tax Act, the Service Occupation Tax Act or the Service
7Use Tax Act, in accordance with reasonable rules and
8regulations prescribed by the Department. If the Department
9subsequently determined that all or any part of the credit
10taken was not actually due to the taxpayer, the taxpayer's 2.1%
11and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
12of the difference between the credit taken and that actually
13due, and that taxpayer shall be liable for penalties and
14interest on such difference.
15    If a retailer of motor fuel is entitled to a credit under
16Section 2d of this Act which exceeds the taxpayer's liability
17to the Department under this Act for the month which the
18taxpayer is filing a return, the Department shall issue the
19taxpayer a credit memorandum for the excess.
20    Beginning January 1, 1990, each month the Department shall
21pay into the Local Government Tax Fund, a special fund in the
22State treasury which is hereby created, the net revenue
23realized for the preceding month from the 1% tax on sales of
24food for human consumption which is to be consumed off the
25premises where it is sold (other than alcoholic beverages, soft
26drinks and food which has been prepared for immediate

 

 

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1consumption) female and male condoms, incontinence products,
2diapers, baby wipes, and prescription and nonprescription
3medicines, drugs, medical appliances, products classified as
4Class III medical devices by the United States Food and Drug
5Administration that are used for cancer treatment pursuant to a
6prescription, as well as any accessories and components related
7to those devices, and insulin, urine testing materials,
8syringes and needles used by diabetics.
9    Beginning January 1, 1990, each month the Department shall
10pay into the County and Mass Transit District Fund, a special
11fund in the State treasury which is hereby created, 4% of the
12net revenue realized for the preceding month from the 6.25%
13general rate.
14    Beginning August 1, 2000, each month the Department shall
15pay into the County and Mass Transit District Fund 20% of the
16net revenue realized for the preceding month from the 1.25%
17rate on the selling price of motor fuel and gasohol. Beginning
18September 1, 2010, each month the Department shall pay into the
19County and Mass Transit District Fund 20% of the net revenue
20realized for the preceding month from the 1.25% rate on the
21selling price of sales tax holiday items.
22    Beginning January 1, 1990, each month the Department shall
23pay into the Local Government Tax Fund 16% of the net revenue
24realized for the preceding month from the 6.25% general rate on
25the selling price of tangible personal property.
26    Beginning August 1, 2000, each month the Department shall

 

 

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1pay into the Local Government Tax Fund 80% of the net revenue
2realized for the preceding month from the 1.25% rate on the
3selling price of motor fuel and gasohol. Beginning September 1,
42010, each month the Department shall pay into the Local
5Government Tax Fund 80% of the net revenue realized for the
6preceding month from the 1.25% rate on the selling price of
7sales tax holiday items.
8    Beginning October 1, 2009, each month the Department shall
9pay into the Capital Projects Fund an amount that is equal to
10an amount estimated by the Department to represent 80% of the
11net revenue realized for the preceding month from the sale of
12candy, grooming and hygiene products, and soft drinks that had
13been taxed at a rate of 1% prior to September 1, 2009 but that
14are now taxed at 6.25%.
15    Beginning July 1, 2011, each month the Department shall pay
16into the Clean Air Act Permit Fund 80% of the net revenue
17realized for the preceding month from the 6.25% general rate on
18the selling price of sorbents used in Illinois in the process
19of sorbent injection as used to comply with the Environmental
20Protection Act or the federal Clean Air Act, but the total
21payment into the Clean Air Act Permit Fund under this Act and
22the Use Tax Act shall not exceed $2,000,000 in any fiscal year.
23    Beginning July 1, 2013, each month the Department shall pay
24into the Underground Storage Tank Fund from the proceeds
25collected under this Act, the Use Tax Act, the Service Use Tax
26Act, and the Service Occupation Tax Act an amount equal to the

 

 

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1average monthly deficit in the Underground Storage Tank Fund
2during the prior year, as certified annually by the Illinois
3Environmental Protection Agency, but the total payment into the
4Underground Storage Tank Fund under this Act, the Use Tax Act,
5the Service Use Tax Act, and the Service Occupation Tax Act
6shall not exceed $18,000,000 in any State fiscal year. As used
7in this paragraph, the "average monthly deficit" shall be equal
8to the difference between the average monthly claims for
9payment by the fund and the average monthly revenues deposited
10into the fund, excluding payments made pursuant to this
11paragraph.
12    Beginning July 1, 2015, of the remainder of the moneys
13received by the Department under the Use Tax Act, the Service
14Use Tax Act, the Service Occupation Tax Act, and this Act, each
15month the Department shall deposit $500,000 into the State
16Crime Laboratory Fund.
17    Of the remainder of the moneys received by the Department
18pursuant to this Act, (a) 1.75% thereof shall be paid into the
19Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
20and after July 1, 1989, 3.8% thereof shall be paid into the
21Build Illinois Fund; provided, however, that if in any fiscal
22year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
23may be, of the moneys received by the Department and required
24to be paid into the Build Illinois Fund pursuant to this Act,
25Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
26Act, and Section 9 of the Service Occupation Tax Act, such Acts

 

 

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1being hereinafter called the "Tax Acts" and such aggregate of
22.2% or 3.8%, as the case may be, of moneys being hereinafter
3called the "Tax Act Amount", and (2) the amount transferred to
4the Build Illinois Fund from the State and Local Sales Tax
5Reform Fund shall be less than the Annual Specified Amount (as
6hereinafter defined), an amount equal to the difference shall
7be immediately paid into the Build Illinois Fund from other
8moneys received by the Department pursuant to the Tax Acts; the
9"Annual Specified Amount" means the amounts specified below for
10fiscal years 1986 through 1993:
11Fiscal YearAnnual Specified Amount
121986$54,800,000
131987$76,650,000
141988$80,480,000
151989$88,510,000
161990$115,330,000
171991$145,470,000
181992$182,730,000
191993$206,520,000;
20and means the Certified Annual Debt Service Requirement (as
21defined in Section 13 of the Build Illinois Bond Act) or the
22Tax Act Amount, whichever is greater, for fiscal year 1994 and
23each fiscal year thereafter; and further provided, that if on
24the last business day of any month the sum of (1) the Tax Act
25Amount required to be deposited into the Build Illinois Bond
26Account in the Build Illinois Fund during such month and (2)

 

 

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1the amount transferred to the Build Illinois Fund from the
2State and Local Sales Tax Reform Fund shall have been less than
31/12 of the Annual Specified Amount, an amount equal to the
4difference shall be immediately paid into the Build Illinois
5Fund from other moneys received by the Department pursuant to
6the Tax Acts; and, further provided, that in no event shall the
7payments required under the preceding proviso result in
8aggregate payments into the Build Illinois Fund pursuant to
9this clause (b) for any fiscal year in excess of the greater of
10(i) the Tax Act Amount or (ii) the Annual Specified Amount for
11such fiscal year. The amounts payable into the Build Illinois
12Fund under clause (b) of the first sentence in this paragraph
13shall be payable only until such time as the aggregate amount
14on deposit under each trust indenture securing Bonds issued and
15outstanding pursuant to the Build Illinois Bond Act is
16sufficient, taking into account any future investment income,
17to fully provide, in accordance with such indenture, for the
18defeasance of or the payment of the principal of, premium, if
19any, and interest on the Bonds secured by such indenture and on
20any Bonds expected to be issued thereafter and all fees and
21costs payable with respect thereto, all as certified by the
22Director of the Bureau of the Budget (now Governor's Office of
23Management and Budget). If on the last business day of any
24month in which Bonds are outstanding pursuant to the Build
25Illinois Bond Act, the aggregate of moneys deposited in the
26Build Illinois Bond Account in the Build Illinois Fund in such

 

 

SB2881 Engrossed- 215 -LRB100 19062 HLH 34317 b

1month shall be less than the amount required to be transferred
2in such month from the Build Illinois Bond Account to the Build
3Illinois Bond Retirement and Interest Fund pursuant to Section
413 of the Build Illinois Bond Act, an amount equal to such
5deficiency shall be immediately paid from other moneys received
6by the Department pursuant to the Tax Acts to the Build
7Illinois Fund; provided, however, that any amounts paid to the
8Build Illinois Fund in any fiscal year pursuant to this
9sentence shall be deemed to constitute payments pursuant to
10clause (b) of the first sentence of this paragraph and shall
11reduce the amount otherwise payable for such fiscal year
12pursuant to that clause (b). The moneys received by the
13Department pursuant to this Act and required to be deposited
14into the Build Illinois Fund are subject to the pledge, claim
15and charge set forth in Section 12 of the Build Illinois Bond
16Act.
17    Subject to payment of amounts into the Build Illinois Fund
18as provided in the preceding paragraph or in any amendment
19thereto hereafter enacted, the following specified monthly
20installment of the amount requested in the certificate of the
21Chairman of the Metropolitan Pier and Exposition Authority
22provided under Section 8.25f of the State Finance Act, but not
23in excess of sums designated as "Total Deposit", shall be
24deposited in the aggregate from collections under Section 9 of
25the Use Tax Act, Section 9 of the Service Use Tax Act, Section
269 of the Service Occupation Tax Act, and Section 3 of the

 

 

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1Retailers' Occupation Tax Act into the McCormick Place
2Expansion Project Fund in the specified fiscal years.
3Fiscal YearTotal Deposit
41993         $0
51994 53,000,000
61995 58,000,000
71996 61,000,000
81997 64,000,000
91998 68,000,000
101999 71,000,000
112000 75,000,000
122001 80,000,000
132002 93,000,000
142003 99,000,000
152004103,000,000
162005108,000,000
172006113,000,000
182007119,000,000
192008126,000,000
202009132,000,000
212010139,000,000
222011146,000,000
232012153,000,000
242013161,000,000
252014170,000,000

 

 

SB2881 Engrossed- 217 -LRB100 19062 HLH 34317 b

12015179,000,000
22016189,000,000
32017199,000,000
42018210,000,000
52019221,000,000
62020233,000,000
72021246,000,000
82022260,000,000
92023275,000,000
102024 275,000,000
112025 275,000,000
122026 279,000,000
132027 292,000,000
142028 307,000,000
152029 322,000,000
162030 338,000,000
172031 350,000,000
182032 350,000,000
19and
20each fiscal year
21thereafter that bonds
22are outstanding under
23Section 13.2 of the
24Metropolitan Pier and
25Exposition Authority Act,
26but not after fiscal year 2060.

 

 

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1    Beginning July 20, 1993 and in each month of each fiscal
2year thereafter, one-eighth of the amount requested in the
3certificate of the Chairman of the Metropolitan Pier and
4Exposition Authority for that fiscal year, less the amount
5deposited into the McCormick Place Expansion Project Fund by
6the State Treasurer in the respective month under subsection
7(g) of Section 13 of the Metropolitan Pier and Exposition
8Authority Act, plus cumulative deficiencies in the deposits
9required under this Section for previous months and years,
10shall be deposited into the McCormick Place Expansion Project
11Fund, until the full amount requested for the fiscal year, but
12not in excess of the amount specified above as "Total Deposit",
13has been deposited.
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 July 1, 1993 and ending on September 30,
182013, the Department shall each month pay into the Illinois Tax
19Increment Fund 0.27% of 80% of the net revenue realized for the
20preceding month from the 6.25% general rate on the selling
21price of tangible personal property.
22    Subject to payment of amounts into the Build Illinois Fund
23and the McCormick Place Expansion Project Fund pursuant to the
24preceding paragraphs or in any amendments thereto hereafter
25enacted, beginning with the receipt of the first report of
26taxes paid by an eligible business and continuing for a 25-year

 

 

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1period, the Department shall each month pay into the Energy
2Infrastructure Fund 80% of the net revenue realized from the
36.25% general rate on the selling price of Illinois-mined coal
4that was sold to an eligible business. For purposes of this
5paragraph, the term "eligible business" means a new electric
6generating facility certified pursuant to Section 605-332 of
7the Department of Commerce and Economic Opportunity Law of the
8Civil Administrative Code of Illinois.
9    Subject to payment of amounts into the Build Illinois Fund,
10the McCormick Place Expansion Project Fund, the Illinois Tax
11Increment Fund, and the Energy Infrastructure Fund pursuant to
12the preceding paragraphs or in any amendments to this Section
13hereafter enacted, beginning on the first day of the first
14calendar month to occur on or after August 26, 2014 (the
15effective date of Public Act 98-1098), each month, from the
16collections made under Section 9 of the Use Tax Act, Section 9
17of the Service Use Tax Act, Section 9 of the Service Occupation
18Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
19the Department shall pay into the Tax Compliance and
20Administration Fund, to be used, subject to appropriation, to
21fund additional auditors and compliance personnel at the
22Department of Revenue, an amount equal to 1/12 of 5% of 80% of
23the cash receipts collected during the preceding fiscal year by
24the Audit Bureau of the Department under the Use Tax Act, the
25Service Use Tax Act, the Service Occupation Tax Act, the
26Retailers' Occupation Tax Act, and associated local occupation

 

 

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1and use taxes administered by the Department.
2    Subject to payments of amounts into the Build Illinois
3Fund, the McCormick Place Expansion Project Fund, the Illinois
4Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
5Compliance and Administration Fund as provided in this Section,
6beginning on July 1, 2018 the Department shall pay each month
7into the Downstate Public Transportation Fund the moneys
8required to be so paid under Section 2-3 of the Downstate
9Public Transportation Act.
10    Of the remainder of the moneys received by the Department
11pursuant to this Act, 75% thereof shall be paid into the State
12Treasury and 25% shall be reserved in a special account and
13used only for the transfer to the Common School Fund as part of
14the monthly transfer from the General Revenue Fund in
15accordance with Section 8a of the State Finance Act.
16    The Department may, upon separate written notice to a
17taxpayer, require the taxpayer to prepare and file with the
18Department on a form prescribed by the Department within not
19less than 60 days after receipt of the notice an annual
20information return for the tax year specified in the notice.
21Such annual return to the Department shall include a statement
22of gross receipts as shown by the retailer's last Federal
23income tax return. If the total receipts of the business as
24reported in the Federal income tax return do not agree with the
25gross receipts reported to the Department of Revenue for the
26same period, the retailer shall attach to his annual return a

 

 

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1schedule showing a reconciliation of the 2 amounts and the
2reasons for the difference. The retailer's annual return to the
3Department shall also disclose the cost of goods sold by the
4retailer during the year covered by such return, opening and
5closing inventories of such goods for such year, costs of goods
6used from stock or taken from stock and given away by the
7retailer during such year, payroll information of the
8retailer's business during such year and any additional
9reasonable information which the Department deems would be
10helpful in determining the accuracy of the monthly, quarterly
11or annual returns filed by such retailer as provided for in
12this Section.
13    If the annual information return required by this Section
14is not filed when and as required, the taxpayer shall be liable
15as follows:
16        (i) Until January 1, 1994, the taxpayer shall be liable
17    for a penalty equal to 1/6 of 1% of the tax due from such
18    taxpayer under this Act during the period to be covered by
19    the annual return for each month or fraction of a month
20    until such return is filed as required, the penalty to be
21    assessed and collected in the same manner as any other
22    penalty provided for in this Act.
23        (ii) On and after January 1, 1994, the taxpayer shall
24    be liable for a penalty as described in Section 3-4 of the
25    Uniform Penalty and Interest Act.
26    The chief executive officer, proprietor, owner or highest

 

 

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1ranking manager shall sign the annual return to certify the
2accuracy of the information contained therein. Any person who
3willfully signs the annual return containing false or
4inaccurate information shall be guilty of perjury and punished
5accordingly. The annual return form prescribed by the
6Department shall include a warning that the person signing the
7return may be liable for perjury.
8    The provisions of this Section concerning the filing of an
9annual information return do not apply to a retailer who is not
10required to file an income tax return with the United States
11Government.
12    As soon as possible after the first day of each month, upon
13certification of the Department of Revenue, the Comptroller
14shall order transferred and the Treasurer shall transfer from
15the General Revenue Fund to the Motor Fuel Tax Fund an amount
16equal to 1.7% of 80% of the net revenue realized under this Act
17for the second preceding month. Beginning April 1, 2000, this
18transfer is no longer required and shall not be made.
19    Net revenue realized for a month shall be the revenue
20collected by the State pursuant to this Act, less the amount
21paid out during that month as refunds to taxpayers for
22overpayment of liability.
23    For greater simplicity of administration, manufacturers,
24importers and wholesalers whose products are sold at retail in
25Illinois by numerous retailers, and who wish to do so, may
26assume the responsibility for accounting and paying to the

 

 

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1Department all tax accruing under this Act with respect to such
2sales, if the retailers who are affected do not make written
3objection to the Department to this arrangement.
4    Any person who promotes, organizes, provides retail
5selling space for concessionaires or other types of sellers at
6the Illinois State Fair, DuQuoin State Fair, county fairs,
7local fairs, art shows, flea markets and similar exhibitions or
8events, including any transient merchant as defined by Section
92 of the Transient Merchant Act of 1987, is required to file a
10report with the Department providing the name of the merchant's
11business, the name of the person or persons engaged in
12merchant's business, the permanent address and Illinois
13Retailers Occupation Tax Registration Number of the merchant,
14the dates and location of the event and other reasonable
15information that the Department may require. The report must be
16filed not later than the 20th day of the month next following
17the month during which the event with retail sales was held.
18Any person who fails to file a report required by this Section
19commits a business offense and is subject to a fine not to
20exceed $250.
21    Any person engaged in the business of selling tangible
22personal property at retail as a concessionaire or other type
23of seller at the Illinois State Fair, county fairs, art shows,
24flea markets and similar exhibitions or events, or any
25transient merchants, as defined by Section 2 of the Transient
26Merchant Act of 1987, may be required to make a daily report of

 

 

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1the amount of such sales to the Department and to make a daily
2payment of the full amount of tax due. The Department shall
3impose this requirement when it finds that there is a
4significant risk of loss of revenue to the State at such an
5exhibition or event. Such a finding shall be based on evidence
6that a substantial number of concessionaires or other sellers
7who are not residents of Illinois will be engaging in the
8business of selling tangible personal property at retail at the
9exhibition or event, or other evidence of a significant risk of
10loss of revenue to the State. The Department shall notify
11concessionaires and other sellers affected by the imposition of
12this requirement. In the absence of notification by the
13Department, the concessionaires and other sellers shall file
14their returns as otherwise required in this Section.
15(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
1699-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff.
177-1-18; revised 10-27-17.)
 
18    Section 95. No acceleration or delay. Where this Act makes
19changes in a statute that is represented in this Act by text
20that is not yet or no longer in effect (for example, a Section
21represented by multiple versions), the use of that text does
22not accelerate or delay the taking effect of (i) the changes
23made by this Act or (ii) provisions derived from any other
24Public Act.