101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
SB0121

 

Introduced 1/29/2019, by Sen. Julie A. Morrison - Jacqueline Y. Collins

 

SYNOPSIS AS INTRODUCED:
 
30 ILCS 105/5.891 new
30 ILCS 105/6z-107 new
35 ILCS 105/3-10
35 ILCS 105/9  from Ch. 120, par. 439.9
35 ILCS 110/3-10  from Ch. 120, par. 439.33-10
35 ILCS 110/9  from Ch. 120, par. 439.39
35 ILCS 115/3-10  from Ch. 120, par. 439.103-10
35 ILCS 115/9  from Ch. 120, par. 439.109
35 ILCS 120/2-10
35 ILCS 120/3  from Ch. 120, par. 442

     Amends the State Finance Act to create the Community Mental Health Services Fund as a special fund in the State treasury. Provides that moneys in the Community Mental Health Services Fund shall be used to assist, support, and establish community-based mental health providers and programs. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Imposes a surcharge of $0.01 per cartridge or shell on firearm ammunition. Provides that moneys from the surcharge shall be deposited into the Community Mental Health Services Fund. Effective immediately.


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FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

SB0121LRB101 04745 HLH 49754 b

1    AN ACT concerning education.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The State Finance Act is amended by adding
5Sections 5.891 and 6z-107 as follows:
 
6    (30 ILCS 105/5.891 new)
7    Sec. 5.891. The Community Mental Health Services Fund.
 
8    (30 ILCS 105/6z-107 new)
9    Sec. 6z-107. The Community Mental Health Services Fund;
10creation. The Community Mental Health Services Fund is created
11as a special fund in the State treasury. Moneys in the Fund
12shall be used, subject to appropriation, to assist, support,
13and establish community-based mental health providers and
14programs. Moneys appropriated from the Fund shall supplement
15and not supplant the current level of human services funding.
 
16    Section 10. The Use Tax Act is amended by changing Sections
173-10 and 9 as follows:
 
18    (35 ILCS 105/3-10)
19    Sec. 3-10. Rate of tax. Unless otherwise provided in this
20Section, the tax imposed by this Act is at the rate of 6.25% of

 

 

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1either the selling price or the fair market value, if any, of
2the tangible personal property. In all cases where property
3functionally used or consumed is the same as the property that
4was purchased at retail, then the tax is imposed on the selling
5price of the property. In all cases where property functionally
6used or consumed is a by-product or waste product that has been
7refined, manufactured, or produced from property purchased at
8retail, then the tax is imposed on the lower of the fair market
9value, if any, of the specific property so used in this State
10or on the selling price of the property purchased at retail.
11For purposes of this Section "fair market value" means the
12price at which property would change hands between a willing
13buyer and a willing seller, neither being under any compulsion
14to buy or sell and both having reasonable knowledge of the
15relevant facts. The fair market value shall be established by
16Illinois sales by the taxpayer of the same property as that
17functionally used or consumed, or if there are no such sales by
18the taxpayer, then comparable sales or purchases of property of
19like kind and character in Illinois.
20    Beginning on July 1, 2000 and through December 31, 2000,
21with respect to motor fuel, as defined in Section 1.1 of the
22Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
23the Use Tax Act, the tax is imposed at the rate of 1.25%.
24    Beginning on August 6, 2010 through August 15, 2010, with
25respect to sales tax holiday items as defined in Section 3-6 of
26this Act, the tax is imposed at the rate of 1.25%.

 

 

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1    With respect to gasohol, the tax imposed by this Act
2applies to (i) 70% of the proceeds of sales made on or after
3January 1, 1990, and before July 1, 2003, (ii) 80% of the
4proceeds of sales made on or after July 1, 2003 and on or
5before July 1, 2017, and (iii) 100% of the proceeds of sales
6made thereafter. If, at any time, however, the tax under this
7Act on sales of gasohol is imposed at the rate of 1.25%, then
8the tax imposed by this Act applies to 100% of the proceeds of
9sales of gasohol made during that time.
10    With respect to majority blended ethanol fuel, the tax
11imposed by this Act does not apply to the proceeds of sales
12made on or after July 1, 2003 and on or before December 31,
132023 but applies to 100% of the proceeds of sales made
14thereafter.
15    With respect to biodiesel blends with no less than 1% and
16no more than 10% biodiesel, the tax imposed by this Act applies
17to (i) 80% of the proceeds of sales made on or after July 1,
182003 and on or before December 31, 2018 and (ii) 100% of the
19proceeds of sales made thereafter. If, at any time, however,
20the tax under this Act on sales of biodiesel blends with no
21less than 1% and no more than 10% biodiesel is imposed at the
22rate of 1.25%, then the tax imposed by this Act applies to 100%
23of the proceeds of sales of biodiesel blends with no less than
241% and no more than 10% biodiesel made during that time.
25    With respect to 100% biodiesel and biodiesel blends with
26more than 10% but no more than 99% biodiesel, the tax imposed

 

 

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1by this Act does not apply to the proceeds of sales made on or
2after July 1, 2003 and on or before December 31, 2023 but
3applies to 100% of the proceeds of sales made thereafter.
4    With respect to food for human consumption that is to be
5consumed off the premises where it is sold (other than
6alcoholic beverages, soft drinks, and food that has been
7prepared for immediate consumption) and prescription and
8nonprescription medicines, drugs, medical appliances, products
9classified as Class III medical devices by the United States
10Food and Drug Administration that are used for cancer treatment
11pursuant to a prescription, as well as any accessories and
12components related to those devices, modifications to a motor
13vehicle for the purpose of rendering it usable by a person with
14a disability, and insulin, urine testing materials, syringes,
15and needles used by diabetics, for human use, the tax is
16imposed at the rate of 1%. For the purposes of this Section,
17until September 1, 2009: the term "soft drinks" means any
18complete, finished, ready-to-use, non-alcoholic drink, whether
19carbonated or not, including but not limited to soda water,
20cola, fruit juice, vegetable juice, carbonated water, and all
21other preparations commonly known as soft drinks of whatever
22kind or description that are contained in any closed or sealed
23bottle, can, carton, or container, regardless of size; but
24"soft drinks" does not include coffee, tea, non-carbonated
25water, infant formula, milk or milk products as defined in the
26Grade A Pasteurized Milk and Milk Products Act, or drinks

 

 

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

 

 

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1pieces. "Candy" does not include any preparation that contains
2flour or requires refrigeration.
3    Notwithstanding any other provisions of this Act,
4beginning September 1, 2009, "nonprescription medicines and
5drugs" does not include grooming and hygiene products. For
6purposes of this Section, "grooming and hygiene products"
7includes, but is not limited to, soaps and cleaning solutions,
8shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
9lotions and screens, unless those products are available by
10prescription only, regardless of whether the products meet the
11definition of "over-the-counter-drugs". For the purposes of
12this paragraph, "over-the-counter-drug" means a drug for human
13use that contains a label that identifies the product as a drug
14as required by 21 C.F.R. 201.66. The "over-the-counter-drug"
15label includes:
16        (A) A "Drug Facts" panel; or
17        (B) A statement of the "active ingredient(s)" with a
18    list of those ingredients contained in the compound,
19    substance or preparation.
20    Beginning on the effective date of this amendatory Act of
21the 98th General Assembly, "prescription and nonprescription
22medicines and drugs" includes medical cannabis purchased from a
23registered dispensing organization under the Compassionate Use
24of Medical Cannabis Pilot Program Act.
25    Beginning July 1, 2019, in addition to all other rates of
26tax imposed under this Act, a surcharge of $0.01 per cartridge

 

 

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1or shell is imposed on the selling price of firearm ammunition.
2"Firearm ammunition" has the meaning given to that term under
3Section 31A-0.1 of the Criminal Code of 2012.
4    If the property that is purchased at retail from a retailer
5is acquired outside Illinois and used outside Illinois before
6being brought to Illinois for use here and is taxable under
7this Act, the "selling price" on which the tax is computed
8shall be reduced by an amount that represents a reasonable
9allowance for depreciation for the period of prior out-of-state
10use.
11(Source: P.A. 99-143, eff. 7-27-15; 99-858, eff. 8-19-16;
12100-22, eff. 7-6-17.)
 
13    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
14    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
15and trailers that are required to be registered with an agency
16of this State, each retailer required or authorized to collect
17the tax imposed by this Act shall pay to the Department the
18amount of such tax (except as otherwise provided) at the time
19when he is required to file his return for the period during
20which such tax was collected, less a discount of 2.1% prior to
21January 1, 1990, and 1.75% on and after January 1, 1990, or $5
22per calendar year, whichever is greater, which is allowed to
23reimburse the retailer for expenses incurred in collecting the
24tax, keeping records, preparing and filing returns, remitting
25the tax and supplying data to the Department on request. In the

 

 

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

 

 

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

 

 

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1    month, including receipts from charge and time sales, but
2    less all deductions allowed by law;
3        4. The amount of credit provided in Section 2d of this
4    Act;
5        5. The amount of tax due;
6        5-5. The signature of the taxpayer; and
7        6. Such other reasonable information as the Department
8    may require.
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    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    Before October 1, 2000, if the taxpayer's average monthly
2tax liability to the Department under this Act, the Retailers'
3Occupation Tax Act, the Service Occupation Tax Act, the Service
4Use Tax Act was $10,000 or more during the preceding 4 complete
5calendar quarters, he shall file a return with the Department
6each month by the 20th day of the month next following the
7month during which such tax liability is incurred and shall
8make payments to the Department on or before the 7th, 15th,
922nd and last day of the month during which such liability is
10incurred. On and after October 1, 2000, if the taxpayer's
11average monthly tax liability to the Department under this Act,
12the Retailers' Occupation Tax Act, the Service Occupation Tax
13Act, and the Service Use Tax Act was $20,000 or more during the
14preceding 4 complete calendar quarters, he shall file a return
15with the Department each month by the 20th day of the month
16next following the month during which such tax liability is
17incurred and shall make payment to the Department on or before
18the 7th, 15th, 22nd and last day of the month during which such
19liability is incurred. If the month during which such tax
20liability is incurred began prior to January 1, 1985, each
21payment shall be in an amount equal to 1/4 of the taxpayer's
22actual liability for the month or an amount set by the
23Department not to exceed 1/4 of the average monthly liability
24of the taxpayer to the Department for the preceding 4 complete
25calendar quarters (excluding the month of highest liability and
26the month of lowest liability in such 4 quarter period). If the

 

 

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1month during which such tax liability is incurred begins on or
2after January 1, 1985, and prior to January 1, 1987, each
3payment shall be in an amount equal to 22.5% of the taxpayer's
4actual liability for the month or 27.5% of the taxpayer's
5liability for the same calendar month of the preceding year. If
6the month during which such tax liability is incurred begins on
7or after January 1, 1987, and prior to January 1, 1988, each
8payment shall be in an amount equal to 22.5% of the taxpayer's
9actual liability for the month or 26.25% of the taxpayer's
10liability for the same calendar month of the preceding year. If
11the month during which such tax liability is incurred begins on
12or after January 1, 1988, and prior to January 1, 1989, or
13begins on or after January 1, 1996, each payment shall be in an
14amount equal to 22.5% of the taxpayer's actual liability for
15the month or 25% of the taxpayer's liability for the same
16calendar month of the preceding year. If the month during which
17such tax liability is incurred begins on or after January 1,
181989, and prior to January 1, 1996, each payment shall be in an
19amount equal to 22.5% of the taxpayer's actual liability for
20the month or 25% of the taxpayer's liability for the same
21calendar month of the preceding year or 100% of the taxpayer's
22actual liability for the quarter monthly reporting period. The
23amount of such quarter monthly payments shall be credited
24against the final tax liability of the taxpayer's return for
25that month. Before October 1, 2000, once applicable, the
26requirement of the making of quarter monthly payments to the

 

 

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

 

 

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1will fall below the $20,000 threshold stated above, then such
2taxpayer may petition the Department for a change in such
3taxpayer's reporting status. The Department shall change such
4taxpayer's reporting status unless it finds that such change is
5seasonal in nature and not likely to be long term. If any such
6quarter monthly payment is not paid at the time or in the
7amount required by this Section, then the taxpayer shall be
8liable for penalties and interest on the difference between the
9minimum amount due and the amount of such quarter monthly
10payment actually and timely paid, except insofar as the
11taxpayer has previously made payments for that month to the
12Department in excess of the minimum payments previously due as
13provided in this Section. The Department shall make reasonable
14rules and regulations to govern the quarter monthly payment
15amount and quarter monthly payment dates for taxpayers who file
16on other than a calendar monthly basis.
17    If any such payment provided for in this Section exceeds
18the taxpayer's liabilities under this Act, the Retailers'
19Occupation Tax Act, the Service Occupation Tax Act and the
20Service Use Tax Act, as shown by an original monthly return,
21the Department shall issue to the taxpayer a credit memorandum
22no later than 30 days after the date of payment, which
23memorandum may be submitted by the taxpayer to the Department
24in payment of tax liability subsequently to be remitted by the
25taxpayer to the Department or be assigned by the taxpayer to a
26similar taxpayer under this Act, the Retailers' Occupation 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, except that if such excess
4payment is shown on an original monthly return and is made
5after December 31, 1986, no credit memorandum shall be issued,
6unless requested by the taxpayer. If no such request is made,
7the taxpayer may credit such excess payment against tax
8liability subsequently to be remitted by the taxpayer to the
9Department under this Act, the Retailers' Occupation Tax Act,
10the Service Occupation Tax Act or the Service Use Tax Act, in
11accordance with reasonable rules and regulations prescribed by
12the Department. If the Department subsequently determines that
13all or any part of the credit taken was not actually due to the
14taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
15be reduced by 2.1% or 1.75% of the difference between the
16credit taken and that actually due, and the taxpayer shall be
17liable for penalties and interest on such difference.
18    If the retailer is otherwise required to file a monthly
19return and if the retailer's average monthly tax liability to
20the Department does not exceed $200, the Department may
21authorize his returns to be filed on a quarter annual basis,
22with the return for January, February, and March of a given
23year being due by April 20 of such year; with the return for
24April, May and June of a given year being due by July 20 of such
25year; with the return for July, August and September of a given
26year being due by October 20 of such year, and with the return

 

 

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

 

 

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

 

 

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

 

 

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

 

 

SB0121- 21 -LRB101 04745 HLH 49754 b

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

 

 

SB0121- 22 -LRB101 04745 HLH 49754 b

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

 

 

SB0121- 23 -LRB101 04745 HLH 49754 b

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

 

 

SB0121- 24 -LRB101 04745 HLH 49754 b

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.

 

 

SB0121- 25 -LRB101 04745 HLH 49754 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

 

 

SB0121- 26 -LRB101 04745 HLH 49754 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    Beginning July 1, 2019, the Department shall pay into the
12Community Mental Health Services Fund 100% of the net revenue
13realized for the preceding month from the $0.01 surcharge on
14the selling price of firearm ammunition.
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

 

 

SB0121- 27 -LRB101 04745 HLH 49754 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

 

 

SB0121- 28 -LRB101 04745 HLH 49754 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

 

 

SB0121- 29 -LRB101 04745 HLH 49754 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

 

 

SB0121- 30 -LRB101 04745 HLH 49754 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

 

 

SB0121- 31 -LRB101 04745 HLH 49754 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

 

 

SB0121- 32 -LRB101 04745 HLH 49754 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

 

 

SB0121- 33 -LRB101 04745 HLH 49754 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    Subject to payments of amounts into the Build Illinois
13Fund, the McCormick Place Expansion Project Fund, the Illinois
14Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
15Compliance and Administration Fund as provided in this Section,
16beginning on July 1, 2018 the Department shall pay each month
17into the Downstate Public Transportation Fund the moneys
18required to be so paid under Section 2-3 of the Downstate
19Public Transportation Act.
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    As soon as possible after the first day of each month, upon

 

 

SB0121- 34 -LRB101 04745 HLH 49754 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    For greater simplicity of administration, manufacturers,
12importers and wholesalers whose products are sold at retail in
13Illinois by numerous retailers, and who wish to do so, may
14assume the responsibility for accounting and paying to the
15Department all tax accruing under this Act with respect to such
16sales, if the retailers who are affected do not make written
17objection to the Department to this arrangement.
18(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
1999-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff.
207-1-18; 100-863, eff. 8-14-18.)
 
21    Section 15. The Service Use Tax Act is amended by changing
22Sections 3-10 and 9 as follows:
 
23    (35 ILCS 110/3-10)  (from Ch. 120, par. 439.33-10)
24    Sec. 3-10. Rate of tax. Unless otherwise provided in this

 

 

SB0121- 35 -LRB101 04745 HLH 49754 b

1Section, the tax imposed by this Act is at the rate of 6.25% of
2the selling price of tangible personal property transferred as
3an incident to the sale of service, but, for the purpose of
4computing this tax, in no event shall the selling price be less
5than the cost price of the property to the serviceman.
6    Beginning on July 1, 2000 and through December 31, 2000,
7with respect to motor fuel, as defined in Section 1.1 of the
8Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
9the Use Tax Act, the tax is imposed at the rate of 1.25%.
10    With respect to gasohol, as defined in the Use Tax Act, the
11tax imposed by this Act applies to (i) 70% of the selling price
12of property transferred as an incident to the sale of service
13on or after January 1, 1990, and before July 1, 2003, (ii) 80%
14of the selling price of property transferred as an incident to
15the sale of service on or after July 1, 2003 and on or before
16July 1, 2017, and (iii) 100% of the selling price thereafter.
17If, at any time, however, the tax under this Act on sales of
18gasohol, as defined in the Use Tax Act, is imposed at the rate
19of 1.25%, then the tax imposed by this Act applies to 100% of
20the proceeds of sales of gasohol made during that time.
21    With respect to majority blended ethanol fuel, as defined
22in the Use Tax Act, the tax imposed by this Act does not apply
23to the selling price of property transferred as an incident to
24the sale of service on or after July 1, 2003 and on or before
25December 31, 2023 but applies to 100% of the selling price
26thereafter.

 

 

SB0121- 36 -LRB101 04745 HLH 49754 b

1    With respect to biodiesel blends, as defined in the Use Tax
2Act, with no less than 1% and no more than 10% biodiesel, the
3tax imposed by this Act applies to (i) 80% of the selling price
4of property transferred as an incident to the sale of service
5on or after July 1, 2003 and on or before December 31, 2018 and
6(ii) 100% of the proceeds of the selling price thereafter. If,
7at any time, however, the tax under this Act on sales of
8biodiesel blends, as defined in the Use Tax Act, with no less
9than 1% and no more than 10% biodiesel is imposed at the rate
10of 1.25%, then the tax imposed by this Act applies to 100% of
11the proceeds of sales of biodiesel blends with no less than 1%
12and 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 the selling price
17of property transferred as an incident to the sale of service
18on or after July 1, 2003 and on or before December 31, 2023 but
19applies to 100% of the selling price thereafter.
20    At the election of any registered serviceman made for each
21fiscal year, sales of service in which the aggregate annual
22cost price of tangible personal property transferred as an
23incident to the sales of service is less than 35%, or 75% in
24the case of servicemen transferring prescription drugs or
25servicemen engaged in graphic arts production, of the aggregate
26annual total gross receipts from all sales of service, the tax

 

 

SB0121- 37 -LRB101 04745 HLH 49754 b

1imposed by this Act shall be based on the serviceman's cost
2price of the tangible personal property transferred as an
3incident to the sale of those services.
4    The tax shall be imposed at the rate of 1% on food prepared
5for immediate consumption and transferred incident to a sale of
6service subject to this Act or the Service Occupation Tax Act
7by an entity licensed under the Hospital Licensing Act, the
8Nursing Home Care Act, the ID/DD Community Care Act, the MC/DD
9Act, the Specialized Mental Health Rehabilitation Act of 2013,
10or the Child Care Act of 1969. The tax shall also be imposed at
11the rate of 1% on food for human consumption that is to be
12consumed off the premises where it is sold (other than
13alcoholic beverages, soft drinks, and food that has been
14prepared for immediate consumption and is not otherwise
15included in this paragraph) and prescription and
16nonprescription medicines, drugs, medical appliances, products
17classified as Class III medical devices by the United States
18Food and Drug Administration that are used for cancer treatment
19pursuant to a prescription, as well as any accessories and
20components related to those devices, modifications to a motor
21vehicle for the purpose of rendering it usable by a person with
22a disability, and insulin, urine testing materials, syringes,
23and needles used by diabetics, for human use. For the purposes
24of this Section, until September 1, 2009: the term "soft
25drinks" means any complete, finished, ready-to-use,
26non-alcoholic drink, whether carbonated or not, including but

 

 

SB0121- 38 -LRB101 04745 HLH 49754 b

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

 

 

SB0121- 39 -LRB101 04745 HLH 49754 b

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,

 

 

SB0121- 40 -LRB101 04745 HLH 49754 b

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    Beginning July 1, 2019, in addition to all other rates of
8tax imposed under this Act, a surcharge of $0.01 per cartridge
9or shell is imposed on the selling price of firearm ammunition.
10"Firearm ammunition" has the meaning given to that term under
11Section 31A-0.1 of the Criminal Code of 2012.
12    If the property that is acquired from a serviceman is
13acquired outside Illinois and used outside Illinois before
14being brought to Illinois for use here and is taxable under
15this Act, the "selling price" on which the tax is computed
16shall be reduced by an amount that represents a reasonable
17allowance for depreciation for the period of prior out-of-state
18use.
19(Source: P.A. 99-143, eff. 7-27-15; 99-180, eff. 7-29-15;
2099-642, eff. 7-28-16; 99-858, eff. 8-19-16; 100-22, eff.
217-6-17.)
 
22    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
23    Sec. 9. Each serviceman required or authorized to collect
24the tax herein imposed shall pay to the Department the amount
25of such tax (except as otherwise provided) at the time when he

 

 

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1is required to file his return for the period during which such
2tax was collected, less a discount of 2.1% prior to January 1,
31990 and 1.75% on and after January 1, 1990, or $5 per calendar
4year, whichever is greater, which is allowed to reimburse the
5serviceman for expenses incurred in collecting the tax, keeping
6records, preparing and filing returns, remitting the tax and
7supplying data to the Department on request. 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 servicemen 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 serviceman need not remit that
14part of any tax collected by him to the extent that he is
15required to pay and does pay the tax imposed by the Service
16Occupation Tax Act with respect to his sale of service
17involving the incidental transfer by him of the same property.
18    Except as provided hereinafter in this Section, on or
19before the twentieth day of each calendar month, such
20serviceman shall file a return for the preceding calendar month
21in accordance with reasonable Rules and Regulations to be
22promulgated by the Department. Such return shall be filed on a
23form prescribed by the Department and shall contain such
24information as the Department may reasonably require. On and
25after January 1, 2018, with respect to servicemen whose annual
26gross receipts average $20,000 or more, all returns required to

 

 

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1be filed pursuant to this Act shall be filed electronically.
2Servicemen who demonstrate that they do not have access to the
3Internet or demonstrate hardship in filing electronically may
4petition the Department to waive the electronic filing
5requirement.
6    The Department may require returns to be filed on a
7quarterly basis. If so required, a return for each calendar
8quarter shall be filed on or before the twentieth day of the
9calendar month following the end of such calendar quarter. The
10taxpayer shall also file a return with the Department for each
11of the first two months of each calendar quarter, on or before
12the twentieth day of the following calendar month, stating:
13        1. The name of the seller;
14        2. The address of the principal place of business from
15    which he engages in business as a serviceman in this State;
16        3. The total amount of taxable receipts received by him
17    during the preceding calendar month, including receipts
18    from charge and time sales, but less all deductions allowed
19    by law;
20        4. The amount of credit provided in Section 2d of this
21    Act;
22        5. The amount of tax due;
23        5-5. The signature of the taxpayer; and
24        6. Such other reasonable information as the Department
25    may require.
26    If a taxpayer fails to sign a return within 30 days after

 

 

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

 

 

SB0121- 44 -LRB101 04745 HLH 49754 b

1all payments required by rules of the Department by electronic
2funds transfer.
3    Before August 1 of each year beginning in 1993, the
4Department shall notify all taxpayers required to make payments
5by electronic funds transfer. All taxpayers required to make
6payments by electronic funds transfer shall make those payments
7for a minimum of one year beginning on October 1.
8    Any taxpayer not required to make payments by electronic
9funds transfer may make payments by electronic funds transfer
10with the permission of the Department.
11    All taxpayers required to make payment by electronic funds
12transfer and any taxpayers authorized to voluntarily make
13payments by electronic funds transfer shall make those payments
14in the manner authorized by the Department.
15    The Department shall adopt such rules as are necessary to
16effectuate a program of electronic funds transfer and the
17requirements of this Section.
18    If the serviceman is otherwise required to file a monthly
19return and if the serviceman's average monthly tax liability to
20the Department does not exceed $200, the Department may
21authorize his returns to be filed on a quarter annual basis,
22with the return for January, February and March of a given year
23being due by April 20 of such year; with the return for April,
24May and June of a given year being due by July 20 of such year;
25with the return for July, August and September of a given year
26being due by October 20 of such year, and with the return for

 

 

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

 

 

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1any other Service Use Tax, Service Occupation Tax, retailers'
2occupation tax or use tax which such serviceman may be required
3to pay or remit to the Department, as shown by such return,
4provided that the amount of the tax to be deducted shall
5previously have been remitted to the Department by such
6serviceman. If the serviceman shall not previously have
7remitted the amount of such tax to the Department, he shall be
8entitled to no deduction hereunder upon refunding such tax to
9the purchaser.
10    Any serviceman filing a return hereunder shall also include
11the total tax upon the selling price of tangible personal
12property purchased for use by him as an incident to a sale of
13service, and such serviceman shall remit the amount of such tax
14to the Department when filing such return.
15    If experience indicates such action to be practicable, the
16Department may prescribe and furnish a combination or joint
17return which will enable servicemen, who are required to file
18returns hereunder and also under the Service Occupation Tax
19Act, to furnish all the return information required by both
20Acts on the one form.
21    Where the serviceman has more than one business registered
22with the Department under separate registration hereunder,
23such serviceman shall 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    Beginning January 1, 1990, each month the Department shall

 

 

SB0121- 47 -LRB101 04745 HLH 49754 b

1pay into the State and Local Tax Reform Fund, a special fund in
2the State Treasury, the net revenue realized for the preceding
3month from the 1% tax on sales of food for human consumption
4which is to be consumed off the premises where it is sold
5(other than alcoholic beverages, soft drinks and food which has
6been prepared for immediate consumption) and prescription and
7nonprescription medicines, drugs, medical appliances, products
8classified as Class III medical devices, by the United States
9Food and Drug Administration that are used for cancer treatment
10pursuant to a prescription, as well as any accessories and
11components related to those devices, and insulin, urine testing
12materials, syringes and needles used by diabetics.
13    Beginning January 1, 1990, each month the Department shall
14pay into the State and Local Sales Tax Reform Fund 20% of the
15net revenue realized for the preceding month from the 6.25%
16general rate on transfers of tangible personal property, other
17than tangible personal property which is purchased outside
18Illinois at retail from a retailer and which is titled or
19registered by an agency of this State's government.
20    Beginning August 1, 2000, each month the Department shall
21pay into the State and Local Sales Tax Reform Fund 100% of the
22net revenue realized for the preceding month from the 1.25%
23rate on the selling price of motor fuel and gasohol.
24    Beginning October 1, 2009, each month the Department shall
25pay into the Capital Projects Fund an amount that is equal to
26an amount estimated by the Department to represent 80% of the

 

 

SB0121- 48 -LRB101 04745 HLH 49754 b

1net revenue realized for the preceding month from the sale of
2candy, grooming and hygiene products, and soft drinks that had
3been taxed at a rate of 1% prior to September 1, 2009 but that
4are now taxed at 6.25%.
5    Beginning July 1, 2013, each month the Department shall pay
6into the Underground Storage Tank Fund from the proceeds
7collected under this Act, the Use Tax Act, the Service
8Occupation Tax Act, and the Retailers' Occupation Tax Act an
9amount equal to the average monthly deficit in the Underground
10Storage Tank Fund during the prior year, as certified annually
11by the Illinois Environmental Protection Agency, but the total
12payment into the Underground Storage Tank Fund under this Act,
13the Use Tax Act, the Service Occupation Tax Act, and the
14Retailers' Occupation Tax Act shall not exceed $18,000,000 in
15any State fiscal year. As used in this paragraph, the "average
16monthly deficit" shall be equal to the difference between the
17average monthly claims for payment by the fund and the average
18monthly revenues deposited into the fund, excluding payments
19made pursuant to this paragraph.
20    Beginning July 1, 2015, of the remainder of the moneys
21received by the Department under the Use Tax Act, this Act, the
22Service Occupation Tax Act, and the Retailers' Occupation Tax
23Act, each month the Department shall deposit $500,000 into the
24State Crime Laboratory Fund.
25    Beginning July 1, 2019, the Department shall pay into the
26Community Mental Health Services Fund 100% of the net revenue

 

 

SB0121- 49 -LRB101 04745 HLH 49754 b

1realized for the preceding month from the $0.01 surcharge on
2the selling price of firearm ammunition.
3    Of the remainder of the moneys received by the Department
4pursuant to this Act, (a) 1.75% thereof shall be paid into the
5Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
6and after July 1, 1989, 3.8% thereof shall be paid into the
7Build Illinois Fund; provided, however, that if in any fiscal
8year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
9may be, of the moneys received by the Department and required
10to be paid into the Build Illinois Fund pursuant to Section 3
11of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
12Act, Section 9 of the Service Use Tax Act, and Section 9 of the
13Service Occupation Tax Act, such Acts being hereinafter called
14the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
15may be, of moneys being hereinafter called the "Tax Act
16Amount", and (2) the amount transferred to the Build Illinois
17Fund from the State and Local Sales Tax Reform Fund shall be
18less than the Annual Specified Amount (as defined in Section 3
19of the Retailers' Occupation Tax Act), an amount equal to the
20difference shall be immediately paid into the Build Illinois
21Fund from other moneys received by the Department pursuant to
22the Tax Acts; and further provided, that if on the last
23business day of any month the sum of (1) the Tax Act Amount
24required to be deposited into the Build Illinois Bond Account
25in the Build Illinois Fund during such month and (2) the amount
26transferred during such month to the Build Illinois Fund from

 

 

SB0121- 50 -LRB101 04745 HLH 49754 b

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

 

 

SB0121- 51 -LRB101 04745 HLH 49754 b

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

 

 

SB0121- 52 -LRB101 04745 HLH 49754 b

1Expansion Project Fund in the specified fiscal years.
2Fiscal YearTotal Deposit
31993         $0
41994 53,000,000
51995 58,000,000
61996 61,000,000
71997 64,000,000
81998 68,000,000
91999 71,000,000
102000 75,000,000
112001 80,000,000
122002 93,000,000
132003 99,000,000
142004103,000,000
152005108,000,000
162006113,000,000
172007119,000,000
182008126,000,000
192009132,000,000
202010139,000,000
212011146,000,000
222012153,000,000
232013161,000,000
242014170,000,000
252015179,000,000

 

 

SB0121- 53 -LRB101 04745 HLH 49754 b

12016189,000,000
22017199,000,000
32018210,000,000
42019221,000,000
52020233,000,000
62021246,000,000
72022260,000,000
82023275,000,000
92024 275,000,000
102025 275,000,000
112026 279,000,000
122027 292,000,000
132028 307,000,000
142029 322,000,000
152030 338,000,000
162031 350,000,000
172032 350,000,000
18and
19each fiscal year
20thereafter that bonds
21are outstanding under
22Section 13.2 of the
23Metropolitan Pier and
24Exposition Authority Act,
25but not after fiscal year 2060.
26    Beginning July 20, 1993 and in each month of each fiscal

 

 

SB0121- 54 -LRB101 04745 HLH 49754 b

1year thereafter, one-eighth of the amount requested in the
2certificate of the Chairman of the Metropolitan Pier and
3Exposition Authority for that fiscal year, less the amount
4deposited into the McCormick Place Expansion Project Fund by
5the State Treasurer in the respective month under subsection
6(g) of Section 13 of the Metropolitan Pier and Exposition
7Authority Act, plus cumulative deficiencies in the deposits
8required under this Section for previous months and years,
9shall be deposited into the McCormick Place Expansion Project
10Fund, until the full amount requested for the fiscal year, but
11not in excess of the amount specified above as "Total Deposit",
12has been deposited.
13    Subject to payment of amounts into the Build Illinois Fund
14and the McCormick Place Expansion Project Fund pursuant to the
15preceding paragraphs or in any amendments thereto hereafter
16enacted, beginning July 1, 1993 and ending on September 30,
172013, the Department shall each month pay into the Illinois Tax
18Increment Fund 0.27% of 80% of the net revenue realized for the
19preceding month from the 6.25% general rate on the selling
20price of tangible personal property.
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 with the receipt of the first report of
25taxes paid by an eligible business and continuing for a 25-year
26period, the Department shall each month pay into the Energy

 

 

SB0121- 55 -LRB101 04745 HLH 49754 b

1Infrastructure Fund 80% of the net revenue realized from the
26.25% general rate on the selling price of Illinois-mined coal
3that was sold to an eligible business. For purposes of this
4paragraph, the term "eligible business" means a new electric
5generating facility certified pursuant to Section 605-332 of
6the Department of Commerce and Economic Opportunity Law of the
7Civil Administrative Code of Illinois.
8    Subject to payment of amounts into the Build Illinois Fund,
9the McCormick Place Expansion Project Fund, the Illinois Tax
10Increment Fund, and the Energy Infrastructure Fund pursuant to
11the preceding paragraphs or in any amendments to this Section
12hereafter enacted, beginning on the first day of the first
13calendar month to occur on or after August 26, 2014 (the
14effective date of Public Act 98-1098), each month, from the
15collections made under Section 9 of the Use Tax Act, Section 9
16of the Service Use Tax Act, Section 9 of the Service Occupation
17Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
18the Department shall pay into the Tax Compliance and
19Administration Fund, to be used, subject to appropriation, to
20fund additional auditors and compliance personnel at the
21Department of Revenue, an amount equal to 1/12 of 5% of 80% of
22the cash receipts collected during the preceding fiscal year by
23the Audit Bureau of the Department under the Use Tax Act, the
24Service Use Tax Act, the Service Occupation Tax Act, the
25Retailers' Occupation Tax Act, and associated local occupation
26and use taxes administered by the Department.

 

 

SB0121- 56 -LRB101 04745 HLH 49754 b

1    Subject to payments of amounts into the Build Illinois
2Fund, the McCormick Place Expansion Project Fund, the Illinois
3Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
4Compliance and Administration Fund as provided in this Section,
5beginning on July 1, 2018 the Department shall pay each month
6into the Downstate Public Transportation Fund the moneys
7required to be so paid under Section 2-3 of the Downstate
8Public Transportation Act.
9    Of the remainder of the moneys received by the Department
10pursuant to this Act, 75% thereof shall be paid into the
11General Revenue Fund of the State Treasury and 25% shall be
12reserved in a special account and used only for the transfer to
13the Common School Fund as part of the monthly transfer from the
14General Revenue Fund in accordance with Section 8a of the State
15Finance Act.
16    As soon as possible after the first day of each month, upon
17certification of the Department of Revenue, the Comptroller
18shall order transferred and the Treasurer shall transfer from
19the General Revenue Fund to the Motor Fuel Tax Fund an amount
20equal to 1.7% of 80% of the net revenue realized under this Act
21for the second preceding month. Beginning April 1, 2000, this
22transfer is no longer required and shall not be made.
23    Net revenue realized for a month shall be the revenue
24collected by the State pursuant to this Act, less the amount
25paid out during that month as refunds to taxpayers for
26overpayment of liability.

 

 

SB0121- 57 -LRB101 04745 HLH 49754 b

1(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
2100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff.
38-14-18.)
 
4    Section 20. The Service Occupation Tax Act is amended by
5changing Sections 3-10 and 9 as follows:
 
6    (35 ILCS 115/3-10)  (from Ch. 120, par. 439.103-10)
7    Sec. 3-10. Rate of tax. Unless otherwise provided in this
8Section, the tax imposed by this Act is at the rate of 6.25% of
9the "selling price", as defined in Section 2 of the Service Use
10Tax Act, of the tangible personal property. For the purpose of
11computing this tax, in no event shall the "selling price" be
12less than the cost price to the serviceman of the tangible
13personal property transferred. The selling price of each item
14of tangible personal property transferred as an incident of a
15sale of service may be shown as a distinct and separate item on
16the serviceman's billing to the service customer. If the
17selling price is not so shown, the selling price of the
18tangible personal property is deemed to be 50% of the
19serviceman's entire billing to the service customer. When,
20however, a serviceman contracts to design, develop, and produce
21special order machinery or equipment, the tax imposed by this
22Act shall be based on the serviceman's cost price of the
23tangible personal property transferred incident to the
24completion of the contract.

 

 

SB0121- 58 -LRB101 04745 HLH 49754 b

1    Beginning on July 1, 2000 and through December 31, 2000,
2with respect to motor fuel, as defined in Section 1.1 of the
3Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
4the Use Tax Act, the tax is imposed at the rate of 1.25%.
5    With respect to gasohol, as defined in the Use Tax Act, the
6tax imposed by this Act shall apply to (i) 70% of the cost
7price of property transferred as an incident to the sale of
8service on or after January 1, 1990, and before July 1, 2003,
9(ii) 80% of the selling price of property transferred as an
10incident to the sale of service on or after July 1, 2003 and on
11or before July 1, 2017, and (iii) 100% of the cost price
12thereafter. If, at any time, however, the tax under this Act on
13sales of gasohol, as defined in the Use Tax Act, is imposed at
14the rate of 1.25%, then the tax imposed by this Act applies to
15100% of the proceeds of sales of gasohol made during that time.
16    With respect to majority blended ethanol fuel, as defined
17in the Use Tax Act, the tax imposed by this Act does not apply
18to the selling price of property transferred as an incident to
19the sale of service on or after July 1, 2003 and on or before
20December 31, 2023 but applies to 100% of the selling price
21thereafter.
22    With respect to biodiesel blends, as defined in the Use Tax
23Act, with no less than 1% and no more than 10% biodiesel, the
24tax imposed by this Act applies to (i) 80% of the selling price
25of property transferred as an incident to the sale of service
26on or after July 1, 2003 and on or before December 31, 2018 and

 

 

SB0121- 59 -LRB101 04745 HLH 49754 b

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

 

 

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

 

 

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

 

 

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

 

 

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1dispensing organization under the Compassionate Use of Medical
2Cannabis Pilot Program Act.
3    Beginning July 1, 2019, in addition to all other rates of
4tax imposed under this Act, a surcharge of $0.01 per cartridge
5or shell is imposed on the selling price of firearm ammunition.
6"Firearm ammunition" has the meaning given to that term under
7Section 31A-0.1 of the Criminal Code of 2012.
8(Source: P.A. 99-143, eff. 7-27-15; 99-180, eff. 7-29-15;
999-642, eff. 7-28-16; 99-858, eff. 8-19-16; 100-22, eff.
107-6-17.)
 
11    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)
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

 

 

SB0121- 68 -LRB101 04745 HLH 49754 b

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) and
12prescription and nonprescription medicines, drugs, medical
13appliances, products classified as Class III medical devices by
14the United States Food and Drug Administration that are used
15for cancer treatment pursuant to a prescription, as well as any
16accessories and components related to those devices, and
17insulin, urine testing materials, syringes and needles used by
18diabetics.
19    Beginning January 1, 1990, each month the Department shall
20pay into the County and Mass Transit District Fund 4% of the
21revenue realized for the preceding month from the 6.25% general
22rate.
23    Beginning August 1, 2000, each month the Department shall
24pay into the County and Mass Transit District Fund 20% of the
25net revenue realized for the preceding month from the 1.25%
26rate on the selling price of motor fuel and gasohol.

 

 

SB0121- 71 -LRB101 04745 HLH 49754 b

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

 

 

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1deficit" shall be equal to the difference between the average
2monthly claims for payment by the fund and the average monthly
3revenues deposited into the fund, excluding payments made
4pursuant to this paragraph.
5    Beginning July 1, 2015, of the remainder of the moneys
6received by the Department under the Use Tax Act, the Service
7Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
8each month the Department shall deposit $500,000 into the State
9Crime Laboratory Fund.
10    Beginning July 1, 2019, the Department shall pay into the
11Community Mental Health Services Fund 100% of the net revenue
12realized for the preceding month from the $0.01 surcharge on
13the selling price of firearm ammunition.
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

 

 

SB0121- 73 -LRB101 04745 HLH 49754 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 Account in the
10Build 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

 

 

SB0121- 74 -LRB101 04745 HLH 49754 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.

 

 

SB0121- 75 -LRB101 04745 HLH 49754 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

 

 

SB0121- 76 -LRB101 04745 HLH 49754 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

 

 

SB0121- 77 -LRB101 04745 HLH 49754 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

 

 

SB0121- 78 -LRB101 04745 HLH 49754 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

 

 

SB0121- 79 -LRB101 04745 HLH 49754 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    Subject to payments of amounts into the Build Illinois
13Fund, the McCormick Place Expansion Project Fund, the Illinois
14Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
15Compliance and Administration Fund as provided in this Section,
16beginning on July 1, 2018 the Department shall pay each month
17into the Downstate Public Transportation Fund the moneys
18required to be so paid under Section 2-3 of the Downstate
19Public Transportation Act.
20    Of the remainder of the moneys received by the Department
21pursuant to this Act, 75% shall be paid into the General
22Revenue Fund of the State Treasury and 25% shall be reserved in
23a special account and used only for the transfer to the Common
24School Fund as part of the monthly transfer from the General
25Revenue Fund in accordance with Section 8a of the State Finance
26Act.

 

 

SB0121- 80 -LRB101 04745 HLH 49754 b

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

 

 

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

 

 

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1equal to 1.7% of 80% of the net revenue realized under this Act
2for the second preceding month. Beginning April 1, 2000, this
3transfer is no longer required and shall not be made.
4    Net revenue realized for a month shall be the revenue
5collected by the State pursuant to this Act, less the amount
6paid out during that month as refunds to taxpayers for
7overpayment of liability.
8    For greater simplicity of administration, it shall be
9permissible for manufacturers, importers and wholesalers whose
10products are sold by numerous servicemen in Illinois, and who
11wish to do so, to assume the responsibility for accounting and
12paying to the Department all tax accruing under this Act with
13respect to such sales, if the servicemen who are affected do
14not make written objection to the Department to this
15arrangement.
16(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
17100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff.
188-14-18.)
 
19    Section 25. The Retailers' Occupation Tax Act is amended by
20changing Sections 2-10 and 3 as follows:
 
21    (35 ILCS 120/2-10)
22    Sec. 2-10. Rate of tax. Unless otherwise provided in this
23Section, the tax imposed by this Act is at the rate of 6.25% of
24gross receipts from sales of tangible personal property made in

 

 

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1the course of business.
2    Beginning on July 1, 2000 and through December 31, 2000,
3with respect to motor fuel, as defined in Section 1.1 of the
4Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of
5the Use Tax Act, the tax is imposed at the rate of 1.25%.
6    Beginning on August 6, 2010 through August 15, 2010, with
7respect to sales tax holiday items as defined in Section 2-8 of
8this Act, the tax is imposed at the rate of 1.25%.
9    Within 14 days after the effective date of this amendatory
10Act of the 91st General Assembly, each retailer of motor fuel
11and gasohol shall cause the following notice to be posted in a
12prominently visible place on each retail dispensing device that
13is used to dispense motor fuel or gasohol in the State of
14Illinois: "As of July 1, 2000, the State of Illinois has
15eliminated the State's share of sales tax on motor fuel and
16gasohol through December 31, 2000. The price on this pump
17should reflect the elimination of the tax." The notice shall be
18printed in bold print on a sign that is no smaller than 4
19inches by 8 inches. The sign shall be clearly visible to
20customers. Any retailer who fails to post or maintain a
21required sign through December 31, 2000 is guilty of a petty
22offense for which the fine shall be $500 per day per each
23retail premises where a violation occurs.
24    With respect to gasohol, as defined in the Use Tax Act, the
25tax imposed by this Act applies to (i) 70% of the proceeds of
26sales made on or after January 1, 1990, and before July 1,

 

 

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12003, (ii) 80% of the proceeds of sales made on or after July
21, 2003 and on or before July 1, 2017, and (iii) 100% of the
3proceeds of sales made thereafter. If, at any time, however,
4the tax under this Act on sales of gasohol, as defined in the
5Use Tax Act, is imposed at the rate of 1.25%, then the tax
6imposed by this Act applies to 100% of the proceeds of sales of
7gasohol made during that time.
8    With respect to majority blended ethanol fuel, as defined
9in the Use Tax Act, the tax imposed by this Act does not apply
10to the proceeds of sales made on or after July 1, 2003 and on or
11before December 31, 2023 but applies to 100% of the proceeds of
12sales made thereafter.
13    With respect to biodiesel blends, as defined in the Use Tax
14Act, with no less than 1% and no more than 10% biodiesel, the
15tax imposed by this Act applies to (i) 80% of the proceeds of
16sales made on or after July 1, 2003 and on or before December
1731, 2018 and (ii) 100% of the proceeds of sales made
18thereafter. If, at any time, however, the tax under this Act on
19sales of biodiesel blends, as defined in the Use Tax Act, with
20no less than 1% and no more than 10% biodiesel is imposed at
21the rate of 1.25%, then the tax imposed by this Act applies to
22100% of the proceeds of sales of biodiesel blends with no less
23than 1% and no more than 10% biodiesel made during that time.
24    With respect to 100% biodiesel, as defined in the Use Tax
25Act, and biodiesel blends, as defined in the Use Tax Act, with
26more than 10% but no more than 99% biodiesel, the tax imposed

 

 

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1by this Act does not apply to the proceeds of sales made on or
2after July 1, 2003 and on or before December 31, 2023 but
3applies to 100% of the proceeds of sales made thereafter.
4    With respect to food for human consumption that is to be
5consumed off the premises where it is sold (other than
6alcoholic beverages, soft drinks, and food that has been
7prepared for immediate consumption) and prescription and
8nonprescription medicines, drugs, medical appliances, products
9classified as Class III medical devices by the United States
10Food and Drug Administration that are used for cancer treatment
11pursuant to a prescription, as well as any accessories and
12components related to those devices, modifications to a motor
13vehicle for the purpose of rendering it usable by a person with
14a disability, and insulin, urine testing materials, syringes,
15and needles used by diabetics, for human use, the tax is
16imposed at the rate of 1%. For the purposes of this Section,
17until September 1, 2009: the term "soft drinks" means any
18complete, finished, ready-to-use, non-alcoholic drink, whether
19carbonated or not, including but not limited to soda water,
20cola, fruit juice, vegetable juice, carbonated water, and all
21other preparations commonly known as soft drinks of whatever
22kind or description that are contained in any closed or sealed
23bottle, can, carton, or container, regardless of size; but
24"soft drinks" does not include coffee, tea, non-carbonated
25water, infant formula, milk or milk products as defined in the
26Grade A Pasteurized Milk and Milk Products Act, or drinks

 

 

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

 

 

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1pieces. "Candy" does not include any preparation that contains
2flour or requires refrigeration.
3    Notwithstanding any other provisions of this Act,
4beginning September 1, 2009, "nonprescription medicines and
5drugs" does not include grooming and hygiene products. For
6purposes of this Section, "grooming and hygiene products"
7includes, but is not limited to, soaps and cleaning solutions,
8shampoo, toothpaste, mouthwash, antiperspirants, and sun tan
9lotions and screens, unless those products are available by
10prescription only, regardless of whether the products meet the
11definition of "over-the-counter-drugs". For the purposes of
12this paragraph, "over-the-counter-drug" means a drug for human
13use that contains a label that identifies the product as a drug
14as required by 21 C.F.R. 201.66. The "over-the-counter-drug"
15label includes:
16        (A) A "Drug Facts" panel; or
17        (B) A statement of the "active ingredient(s)" with a
18    list of those ingredients contained in the compound,
19    substance or preparation.
20    Beginning on the effective date of this amendatory Act of
21the 98th General Assembly, "prescription and nonprescription
22medicines and drugs" includes medical cannabis purchased from a
23registered dispensing organization under the Compassionate Use
24of Medical Cannabis Pilot Program Act.
25    Beginning July 1, 2019, in addition to all other rates of
26tax imposed under this Act, a surcharge of $0.01 per cartridge

 

 

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1or shell is imposed on the selling price of firearm ammunition.
2"Firearm ammunition" has the meaning given to that term under
3Section 31A-0.1 of the Criminal Code of 2012.
4(Source: P.A. 99-143, eff. 7-27-15; 99-858, eff. 8-19-16;
5100-22, eff. 7-6-17.)
 
6    (35 ILCS 120/3)  (from Ch. 120, par. 442)
7    Sec. 3. Except as provided in this Section, on or before
8the twentieth day of each calendar month, every person engaged
9in the business of selling tangible personal property at retail
10in this State during the preceding calendar month shall file a
11return with the Department, stating:
12        1. The name of the seller;
13        2. His residence address and the address of his
14    principal place of business and the address of the
15    principal place of business (if that is a different
16    address) from which he engages in the business of selling
17    tangible personal property at retail in this State;
18        3. Total amount of receipts received by him during the
19    preceding calendar month or quarter, as the case may be,
20    from sales of tangible personal property, and from services
21    furnished, by him during such preceding calendar month or
22    quarter;
23        4. Total amount received by him during the preceding
24    calendar month or quarter on charge and time sales of
25    tangible personal property, and from services furnished,

 

 

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1    by him prior to the month or quarter for which the return
2    is filed;
3        5. Deductions allowed by law;
4        6. Gross receipts which were received by him during the
5    preceding calendar month or quarter and upon the basis of
6    which the tax is imposed;
7        7. The amount of credit provided in Section 2d of this
8    Act;
9        8. The amount of tax due;
10        9. The signature of the taxpayer; and
11        10. Such other reasonable information as the
12    Department may require.
13    On and after January 1, 2018, except for returns for motor
14vehicles, watercraft, aircraft, and trailers that are required
15to be registered with an agency of this State, with respect to
16retailers whose annual gross receipts average $20,000 or more,
17all returns required to be filed pursuant to this Act shall be
18filed electronically. Retailers who demonstrate that they do
19not have access to the Internet or demonstrate hardship in
20filing electronically may petition the Department to waive the
21electronic filing requirement.
22    If a taxpayer fails to sign a return within 30 days after
23the proper notice and demand for signature by the Department,
24the return shall be considered valid and any amount shown to be
25due on the return shall be deemed assessed.
26    Each return shall be accompanied by the statement of

 

 

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1prepaid tax issued pursuant to Section 2e for which credit is
2claimed.
3    Prior to October 1, 2003, and on and after September 1,
42004 a retailer may accept a Manufacturer's Purchase Credit
5certification from a purchaser in satisfaction of Use Tax as
6provided in Section 3-85 of the Use Tax Act if the purchaser
7provides the appropriate documentation as required by Section
83-85 of the Use Tax Act. A Manufacturer's Purchase Credit
9certification, accepted by a retailer prior to October 1, 2003
10and on and after September 1, 2004 as provided in Section 3-85
11of the Use Tax Act, may be used by that retailer to satisfy
12Retailers' Occupation Tax liability in the amount claimed in
13the certification, not to exceed 6.25% of the receipts subject
14to tax from a qualifying purchase. A Manufacturer's Purchase
15Credit reported on any original or amended return filed under
16this Act after October 20, 2003 for reporting periods prior to
17September 1, 2004 shall be disallowed. Manufacturer's
18Purchaser Credit reported on annual returns due on or after
19January 1, 2005 will be disallowed for periods prior to
20September 1, 2004. No Manufacturer's Purchase Credit may be
21used after September 30, 2003 through August 31, 2004 to
22satisfy any tax liability imposed under this Act, including any
23audit liability.
24    The Department may require returns to be filed on a
25quarterly basis. If so required, a return for each calendar
26quarter shall be filed on or before the twentieth day of the

 

 

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1calendar month following the end of such calendar quarter. The
2taxpayer shall also file a return with the Department for each
3of the first two months of each calendar quarter, on or before
4the twentieth day of the following calendar month, stating:
5        1. The name of the seller;
6        2. The address of the principal place of business from
7    which he engages in the business of selling tangible
8    personal property at retail in this State;
9        3. The total amount of taxable receipts received by him
10    during the preceding calendar month from sales of tangible
11    personal property by him during such preceding calendar
12    month, including receipts from charge and time sales, but
13    less all deductions allowed by law;
14        4. The amount of credit provided in Section 2d of this
15    Act;
16        5. The amount of tax due; and
17        6. Such other reasonable information as the Department
18    may require.
19    Beginning on October 1, 2003, any person who is not a
20licensed distributor, importing distributor, or manufacturer,
21as defined in the Liquor Control Act of 1934, but is engaged in
22the business of selling, at retail, alcoholic liquor shall file
23a statement with the Department of Revenue, in a format and at
24a time prescribed by the Department, showing the total amount
25paid for alcoholic liquor purchased during the preceding month
26and such other information as is reasonably required by the

 

 

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

 

 

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1importing distributor, or manufacturer will provide the sales
2information. If the retailer is unable to receive the sales
3information by electronic means, the distributor, importing
4distributor, or manufacturer shall furnish the sales
5information by personal delivery or by mail. For purposes of
6this paragraph, the term "electronic means" includes, but is
7not limited to, the use of a secure Internet website, e-mail,
8or facsimile.
9    If a total amount of less than $1 is payable, refundable or
10creditable, such amount shall be disregarded if it is less than
1150 cents and shall be increased to $1 if it is 50 cents or more.
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

 

 

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1by the Department, for the immediately preceding calendar year.
2The term "average monthly tax liability" shall be the sum of
3the taxpayer'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    Any amount which is required to be shown or reported on any

 

 

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

 

 

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

 

 

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

 

 

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

 

 

SB0121- 99 -LRB101 04745 HLH 49754 b

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

 

 

SB0121- 100 -LRB101 04745 HLH 49754 b

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

 

 

SB0121- 101 -LRB101 04745 HLH 49754 b

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

 

 

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1to Section 2d of this Act shall be included in the amount on
2which such 2.1% or 1.75% discount is computed. In the case of
3retailers who report and pay the tax on a transaction by
4transaction basis, as provided in this Section, such discount
5shall be taken with each such tax remittance instead of when
6such retailer files his periodic return. The discount allowed
7under this Section is allowed only for returns that are filed
8in the manner required by this Act. The Department may disallow
9the discount for retailers whose certificate of registration is
10revoked at the time the return is filed, but only if the
11Department's decision to revoke the certificate of
12registration has become final.
13    Before October 1, 2000, if the taxpayer's average monthly
14tax liability to the Department under this Act, the Use Tax
15Act, the Service Occupation Tax Act, and the Service Use Tax
16Act, excluding any liability for prepaid sales tax to be
17remitted in accordance with Section 2d of this Act, was $10,000
18or more during the preceding 4 complete calendar quarters, he
19shall file a return with the Department each month by the 20th
20day of the month next following the month during which such tax
21liability is incurred and shall make payments to the Department
22on or before the 7th, 15th, 22nd and last day of the month
23during which such liability is incurred. On and after October
241, 2000, if the taxpayer's average monthly tax liability to the
25Department under this Act, the Use Tax Act, the Service
26Occupation Tax Act, and the Service Use Tax Act, excluding any

 

 

SB0121- 103 -LRB101 04745 HLH 49754 b

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

 

 

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1or after January 1, 1988, and prior to January 1, 1989, or
2begins on or after 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. If the month during which
6such tax liability is incurred begins on or after January 1,
71989, and prior to January 1, 1996, each payment shall be in an
8amount equal to 22.5% of the taxpayer's actual liability for
9the month or 25% of the taxpayer's liability for the same
10calendar month of the preceding year or 100% of the taxpayer's
11actual liability for the quarter monthly reporting period. The
12amount of such quarter monthly payments shall be credited
13against the final tax liability of the taxpayer's return for
14that month. Before October 1, 2000, once applicable, the
15requirement of the making of quarter monthly payments to the
16Department by taxpayers having an average monthly tax liability
17of $10,000 or more as determined in the manner provided above
18shall continue until such taxpayer's average monthly liability
19to the Department during the preceding 4 complete calendar
20quarters (excluding the month of highest liability and the
21month of lowest liability) is less than $9,000, or until such
22taxpayer's average monthly liability to the Department as
23computed for each calendar quarter of the 4 preceding complete
24calendar quarter period is less than $10,000. However, if a
25taxpayer can show the Department that a substantial change in
26the taxpayer's business has occurred which causes the taxpayer

 

 

SB0121- 105 -LRB101 04745 HLH 49754 b

1to anticipate that his average monthly tax liability for the
2reasonably foreseeable future will fall below the $10,000
3threshold stated above, then such taxpayer may petition the
4Department for a change in such taxpayer's reporting status. On
5and after October 1, 2000, once applicable, the requirement of
6the making of quarter monthly payments to the Department by
7taxpayers having an average monthly tax liability of $20,000 or
8more as determined in the manner provided above shall continue
9until such taxpayer's average monthly liability to the
10Department during the preceding 4 complete calendar quarters
11(excluding the month of highest liability and the month of
12lowest liability) is less than $19,000 or until such taxpayer's
13average monthly liability to the Department as computed for
14each calendar quarter of the 4 preceding complete calendar
15quarter period is less than $20,000. However, if a taxpayer can
16show the Department that a substantial change in the taxpayer's
17business has occurred which causes the taxpayer to anticipate
18that his average monthly tax liability for the reasonably
19foreseeable future will fall below the $20,000 threshold stated
20above, then such taxpayer may petition the Department for a
21change in such taxpayer's reporting status. The Department
22shall change such taxpayer's reporting status unless it finds
23that such change is seasonal in nature and not likely to be
24long term. If any such quarter monthly payment is not paid at
25the time or in the amount required by this Section, then the
26taxpayer shall be liable for penalties and interest on the

 

 

SB0121- 106 -LRB101 04745 HLH 49754 b

1difference between the minimum amount due as a payment and the
2amount of such quarter monthly payment actually and timely
3paid, except insofar as the taxpayer has previously made
4payments for that month to the Department in excess of the
5minimum payments previously due as provided in this Section.
6The Department shall make reasonable rules and regulations to
7govern the quarter monthly payment amount and quarter monthly
8payment dates for taxpayers who file on other than a calendar
9monthly basis.
10    The provisions of this paragraph apply before October 1,
112001. Without regard to whether a taxpayer is required to make
12quarter monthly payments as specified above, any taxpayer who
13is required by Section 2d of this Act to collect and remit
14prepaid taxes and has collected prepaid taxes which average in
15excess of $25,000 per month during the preceding 2 complete
16calendar quarters, shall file a return with the Department as
17required by Section 2f and shall make payments to the
18Department on or before the 7th, 15th, 22nd and last day of the
19month during which such liability is incurred. If the month
20during which such tax liability is incurred began prior to
21September 1, 1985 (the effective date of Public Act 84-221),
22each payment shall be in an amount not less than 22.5% of the
23taxpayer's actual liability under Section 2d. If the month
24during which such tax liability is incurred begins on or after
25January 1, 1986, each payment shall be in an amount equal to
2622.5% of the taxpayer's actual liability for the month or 27.5%

 

 

SB0121- 107 -LRB101 04745 HLH 49754 b

1of the taxpayer's liability for the same calendar month of the
2preceding calendar year. If the month during which such tax
3liability is incurred begins on or after January 1, 1987, each
4payment shall be in an amount equal to 22.5% of the taxpayer's
5actual liability for the month or 26.25% of the taxpayer's
6liability for the same calendar month of the preceding year.
7The amount of such quarter monthly payments shall be credited
8against the final tax liability of the taxpayer's return for
9that month filed under this Section or Section 2f, as the case
10may be. Once applicable, the requirement of the making of
11quarter monthly payments to the Department pursuant to this
12paragraph shall continue until such taxpayer's average monthly
13prepaid tax collections during the preceding 2 complete
14calendar quarters is $25,000 or less. If any such quarter
15monthly payment is not paid at the time or in the amount
16required, the taxpayer shall be liable for penalties and
17interest on such difference, except insofar as the taxpayer has
18previously made payments for that month in excess of the
19minimum payments previously due.
20    The provisions of this paragraph apply on and after October
211, 2001. Without regard to whether a taxpayer is required to
22make quarter monthly payments as specified above, any taxpayer
23who is required by Section 2d of this Act to collect and remit
24prepaid taxes and has collected prepaid taxes that average in
25excess of $20,000 per month during the preceding 4 complete
26calendar quarters shall file a return with the Department as

 

 

SB0121- 108 -LRB101 04745 HLH 49754 b

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

 

 

SB0121- 109 -LRB101 04745 HLH 49754 b

1shown on an original monthly return, the Department shall, if
2requested by the taxpayer, issue to the taxpayer a credit
3memorandum no later than 30 days after the date of payment. The
4credit evidenced by such credit memorandum may be assigned by
5the taxpayer to a similar taxpayer under this Act, the Use Tax
6Act, the Service Occupation Tax Act or the Service Use Tax Act,
7in accordance with reasonable rules and regulations to be
8prescribed by the Department. If no such request is made, the
9taxpayer may credit such excess payment against tax liability
10subsequently to be remitted to the Department under this Act,
11the Use Tax Act, the Service Occupation Tax Act or the Service
12Use Tax Act, in accordance with reasonable rules and
13regulations prescribed by the Department. If the Department
14subsequently determined that all or any part of the credit
15taken was not actually due to the taxpayer, the taxpayer's 2.1%
16and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
17of the difference between the credit taken and that actually
18due, and that taxpayer shall be liable for penalties and
19interest on such difference.
20    If a retailer of motor fuel is entitled to a credit under
21Section 2d of this Act which exceeds the taxpayer's liability
22to the Department under this Act for the month which the
23taxpayer is filing a return, the Department shall issue the
24taxpayer a credit memorandum for the excess.
25    Beginning January 1, 1990, each month the Department shall
26pay into the Local Government Tax Fund, a special fund in the

 

 

SB0121- 110 -LRB101 04745 HLH 49754 b

1State treasury which is hereby created, the net revenue
2realized for the preceding month from the 1% tax on sales of
3food for human consumption which is to be consumed off the
4premises where it is sold (other than alcoholic beverages, soft
5drinks and food which has been prepared for immediate
6consumption) and prescription and nonprescription medicines,
7drugs, medical appliances, products classified as Class III
8medical devices by the United States Food and Drug
9Administration that are used for cancer treatment pursuant to a
10prescription, as well as any accessories and components related
11to those devices, and insulin, urine testing materials,
12syringes and needles used by diabetics.
13    Beginning January 1, 1990, each month the Department shall
14pay into the County and Mass Transit District Fund, a special
15fund in the State treasury which is hereby created, 4% of the
16net revenue realized for the preceding month from the 6.25%
17general rate.
18    Beginning August 1, 2000, each month the Department shall
19pay into the County and Mass Transit District Fund 20% of the
20net revenue realized for the preceding month from the 1.25%
21rate on the selling price of motor fuel and gasohol. Beginning
22September 1, 2010, each month the Department shall pay into the
23County and Mass Transit District Fund 20% of the net revenue
24realized for the preceding month from the 1.25% rate on the
25selling price of sales tax holiday items.
26    Beginning January 1, 1990, each month the Department shall

 

 

SB0121- 111 -LRB101 04745 HLH 49754 b

1pay into the Local Government Tax Fund 16% of the net revenue
2realized for the preceding month from the 6.25% general rate on
3the selling price of tangible personal property.
4    Beginning August 1, 2000, each month the Department shall
5pay into the Local Government Tax Fund 80% of the net revenue
6realized for the preceding month from the 1.25% rate on the
7selling price of motor fuel and gasohol. Beginning September 1,
82010, each month the Department shall pay into the Local
9Government Tax Fund 80% of the net revenue realized for the
10preceding month from the 1.25% rate on the selling price of
11sales tax holiday items.
12    Beginning October 1, 2009, each month the Department shall
13pay into the Capital Projects Fund an amount that is equal to
14an amount estimated by the Department to represent 80% of the
15net revenue realized for the preceding month from the sale of
16candy, grooming and hygiene products, and soft drinks that had
17been taxed at a rate of 1% prior to September 1, 2009 but that
18are now taxed at 6.25%.
19    Beginning July 1, 2011, each month the Department shall pay
20into the Clean Air Act Permit Fund 80% of the net revenue
21realized for the preceding month from the 6.25% general rate on
22the selling price of sorbents used in Illinois in the process
23of sorbent injection as used to comply with the Environmental
24Protection Act or the federal Clean Air Act, but the total
25payment into the Clean Air Act Permit Fund under this Act and
26the Use Tax Act shall not exceed $2,000,000 in any fiscal year.

 

 

SB0121- 112 -LRB101 04745 HLH 49754 b

1    Beginning July 1, 2013, each month the Department shall pay
2into the Underground Storage Tank Fund from the proceeds
3collected under this Act, the Use Tax Act, the Service Use Tax
4Act, and the Service Occupation Tax Act an amount equal to the
5average monthly deficit in the Underground Storage Tank Fund
6during the prior year, as certified annually by the Illinois
7Environmental Protection Agency, but the total payment into the
8Underground Storage Tank Fund under this Act, the Use Tax Act,
9the Service Use Tax Act, and the Service Occupation Tax Act
10shall not exceed $18,000,000 in any State fiscal year. As used
11in this paragraph, the "average monthly deficit" shall be equal
12to the difference between the average monthly claims for
13payment by the fund and the average monthly revenues deposited
14into the fund, excluding payments made pursuant to this
15paragraph.
16    Beginning July 1, 2015, of the remainder of the moneys
17received by the Department under the Use Tax Act, the Service
18Use Tax Act, the Service Occupation Tax Act, and this Act, each
19month the Department shall deposit $500,000 into the State
20Crime Laboratory Fund.
21    Beginning July 1, 2019, the Department shall pay into the
22Community Mental Health Services Fund 100% of the net revenue
23realized for the preceding month from the $0.01 surcharge on
24the selling price of firearm ammunition.
25    Of the remainder of the moneys received by the Department
26pursuant to this Act, (a) 1.75% thereof shall be paid into the

 

 

SB0121- 113 -LRB101 04745 HLH 49754 b

1Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
2and after July 1, 1989, 3.8% thereof shall be paid into the
3Build Illinois Fund; provided, however, that if in any fiscal
4year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
5may be, of the moneys received by the Department and required
6to be paid into the Build Illinois Fund pursuant to this Act,
7Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
8Act, and Section 9 of the Service Occupation Tax Act, such Acts
9being hereinafter called the "Tax Acts" and such aggregate of
102.2% or 3.8%, as the case may be, of moneys being hereinafter
11called the "Tax Act Amount", and (2) the amount transferred to
12the Build Illinois Fund from the State and Local Sales Tax
13Reform Fund shall be less than the Annual Specified Amount (as
14hereinafter defined), an amount equal to the difference shall
15be immediately paid into the Build Illinois Fund from other
16moneys received by the Department pursuant to the Tax Acts; the
17"Annual Specified Amount" means the amounts specified below for
18fiscal years 1986 through 1993:
19Fiscal YearAnnual Specified Amount
201986$54,800,000
211987$76,650,000
221988$80,480,000
231989$88,510,000
241990$115,330,000
251991$145,470,000
261992$182,730,000

 

 

SB0121- 114 -LRB101 04745 HLH 49754 b

11993$206,520,000;
2and means the Certified Annual Debt Service Requirement (as
3defined in Section 13 of the Build Illinois Bond Act) or the
4Tax Act Amount, whichever is greater, for fiscal year 1994 and
5each fiscal year thereafter; and further provided, that if on
6the last business day of any month the sum of (1) the Tax Act
7Amount required to be deposited into the Build Illinois Bond
8Account in the Build Illinois Fund during such month and (2)
9the amount transferred to the Build Illinois Fund from the
10State and Local Sales Tax Reform Fund shall have been less than
111/12 of the Annual Specified Amount, an amount equal to the
12difference shall be immediately paid into the Build Illinois
13Fund from other moneys received by the Department pursuant to
14the Tax Acts; and, further provided, that in no event shall the
15payments required under the preceding proviso result in
16aggregate payments into the Build Illinois Fund pursuant to
17this clause (b) for any fiscal year in excess of the greater of
18(i) the Tax Act Amount or (ii) the Annual Specified Amount for
19such fiscal year. The amounts payable into the Build Illinois
20Fund under clause (b) of the first sentence in this paragraph
21shall be payable only until such time as the aggregate amount
22on deposit under each trust indenture securing Bonds issued and
23outstanding pursuant to the Build Illinois Bond Act is
24sufficient, taking into account any future investment income,
25to fully provide, in accordance with such indenture, for the
26defeasance of or the payment of the principal of, premium, if

 

 

SB0121- 115 -LRB101 04745 HLH 49754 b

1any, and interest on the Bonds secured by such indenture and on
2any Bonds expected to be issued thereafter and all fees and
3costs payable with respect thereto, all as certified by the
4Director of the Bureau of the Budget (now Governor's Office of
5Management and Budget). If on the last business day of any
6month in which Bonds are outstanding pursuant to the Build
7Illinois Bond Act, the aggregate of moneys deposited in the
8Build Illinois Bond Account in the Build Illinois Fund in such
9month shall be less than the amount required to be transferred
10in such month from the Build Illinois Bond Account to the Build
11Illinois Bond Retirement and Interest Fund pursuant to Section
1213 of the Build Illinois Bond Act, an amount equal to such
13deficiency shall be immediately paid from other moneys received
14by the Department pursuant to the Tax Acts to the Build
15Illinois Fund; provided, however, that any amounts paid to the
16Build Illinois Fund in any fiscal year pursuant to this
17sentence shall be deemed to constitute payments pursuant to
18clause (b) of the first sentence of this paragraph and shall
19reduce the amount otherwise payable for such fiscal year
20pursuant to that clause (b). The moneys received by the
21Department pursuant to this Act and required to be deposited
22into the Build Illinois Fund are subject to the pledge, claim
23and charge set forth in Section 12 of the Build Illinois Bond
24Act.
25    Subject to payment of amounts into the Build Illinois Fund
26as provided in the preceding paragraph or in any amendment

 

 

SB0121- 116 -LRB101 04745 HLH 49754 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 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

 

 

SB0121- 117 -LRB101 04745 HLH 49754 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

 

 

SB0121- 118 -LRB101 04745 HLH 49754 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

 

 

SB0121- 119 -LRB101 04745 HLH 49754 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), each month, from the
24collections made under Section 9 of the Use Tax Act, Section 9
25of the Service Use Tax Act, Section 9 of the Service Occupation
26Tax Act, and Section 3 of the Retailers' Occupation Tax Act,

 

 

SB0121- 120 -LRB101 04745 HLH 49754 b

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

 

 

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

 

 

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1    the annual return for each month or fraction of a month
2    until such return is filed as required, the penalty to be
3    assessed and collected in the same manner as any other
4    penalty provided for in this Act.
5        (ii) On and after January 1, 1994, the taxpayer shall
6    be liable for a penalty as described in Section 3-4 of the
7    Uniform Penalty and Interest Act.
8    The chief executive officer, proprietor, owner or highest
9ranking manager shall sign the annual return to certify the
10accuracy of the information contained therein. Any person who
11willfully signs the annual return containing false or
12inaccurate information shall be guilty of perjury and punished
13accordingly. The annual return form prescribed by the
14Department shall include a warning that the person signing the
15return may be liable for perjury.
16    The provisions of this Section concerning the filing of an
17annual information return do not apply to a retailer who is not
18required to file an income tax return with the United States
19Government.
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    For greater simplicity of administration, manufacturers,
6importers and wholesalers whose products are sold at retail in
7Illinois by numerous retailers, and who wish to do so, may
8assume the responsibility for accounting and paying to the
9Department all tax accruing under this Act with respect to such
10sales, if the retailers who are affected do not make written
11objection to the Department to this arrangement.
12    Any person who promotes, organizes, provides retail
13selling space for concessionaires or other types of sellers at
14the Illinois State Fair, DuQuoin State Fair, county fairs,
15local fairs, art shows, flea markets and similar exhibitions or
16events, including any transient merchant as defined by Section
172 of the Transient Merchant Act of 1987, is required to file a
18report with the Department providing the name of the merchant's
19business, the name of the person or persons engaged in
20merchant's business, the permanent address and Illinois
21Retailers Occupation Tax Registration Number of the merchant,
22the dates and location of the event and other reasonable
23information that the Department may require. The report must be
24filed not later than the 20th day of the month next following
25the month during which the event with retail sales was held.
26Any person who fails to file a report required by this Section

 

 

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1commits a business offense and is subject to a fine not to
2exceed $250.
3    Any person engaged in the business of selling tangible
4personal property at retail as a concessionaire or other type
5of seller at the Illinois State Fair, county fairs, art shows,
6flea markets and similar exhibitions or events, or any
7transient merchants, as defined by Section 2 of the Transient
8Merchant Act of 1987, may be required to make a daily report of
9the amount of such sales to the Department and to make a daily
10payment of the full amount of tax due. The Department shall
11impose this requirement when it finds that there is a
12significant risk of loss of revenue to the State at such an
13exhibition or event. Such a finding shall be based on evidence
14that a substantial number of concessionaires or other sellers
15who are not residents of Illinois will be engaging in the
16business of selling tangible personal property at retail at the
17exhibition or event, or other evidence of a significant risk of
18loss of revenue to the State. The Department shall notify
19concessionaires and other sellers affected by the imposition of
20this requirement. In the absence of notification by the
21Department, the concessionaires and other sellers shall file
22their returns as otherwise required in this Section.
23(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16;
2499-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff.
257-1-18; 100-863, eff. 8-14-18.)
 
26    Section 99. Effective date. This Act takes effect upon

 

 

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1becoming law.